Indofood Agri Resources Ltd. - Sustainability Report 2025

Plantations Under the direction of our Policy, we are committed to full compliance across all plantations, including plasma smallholders. This is reinforced through annual audits covering key principles: zero deforestation, protection of HCV and HCS areas, no peatland planting, zero burning, respect for labour and human rights, including FPIC. We uphold consistent FFB quality standards across operations and smallholder partnerships. To further support smallholders, we provide advanced agronomy training and financial support for ISPO certification (see pages 43-44). Mills All IndoAgri mills and third-party suppliers must formally commit to and accept our Policy. All IndoAgri mills and third-party suppliers formally commit to our policies. To ensure compliance, we conduct annual risk assessments on our mills to identify and address potential issues. We also maintain a detailed supplier database, capturing ownership, organisational structure, operational scale and precise location coordinates. This enables effective auditing and full traceability. Supplier engagement and assessment (GRI 308-1) Procurement contracts reference our Policy and are legally binding. This applies to all suppliers, including smallholders, nucleus/plasma estates, mills, and third-party CPO providers. The contracts cover alignment with ISPO standards11 and upholding the principles of environmental protection, social equity, and human rights. Suppliers have six months to resolve non-compliance issues in line with ISPO guidelines, FFB Harvesting at Kayangan Estate, Rokan Hilir, Riau. 11 ISPO certification is required for third-party suppliers and smallholders by November 2029. This requirement is in addition to the existing mandate for large plantation companies to comply with the Indonesian Sustainable Palm Oil (ISPO) scheme. during which time we provide support through the development and implementation of mitigation plans. We terminate business relationships with any supplier that persistently fails to comply. In 2025, we conducted 212 audits, workshops, and site visits across all our mills and their supplying estates. These assessments evaluate compliance with our Policy, as well as: Agronomy: Good Agricultural Practices, yield, soil health, crop protection. Responsible Operations: Safety, biodiversity, peatland protection, fire prevention, human rights, community engagement, and FPIC. 40 Indofood Agri Resources Ltd. Sustainability Report 2025 Sourcing Appendix Product Community People Environment Our Business Our Approach At a Glance CEO Statement

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