Indofood Agri Resources Ltd. - Sustainability Report 2025

Operational Efficiency: Energy and water use, GHG emissions, and waste management. Regulatory Compliance: Adherence to government regulations and ISPO certifications. We aim to expand the implementation of the ISO 50001 Energy Management System, which sets rigorous standards for energy efficiency, across additional refineries and palm oil mills. Our Begerpang palm oil mill underwent an ISO 50001 pre-certification review in December 2025. We intend to progress with this certification for an additional mill in 2026. Certification ensures that CPO from our mills and suppliers meets higher quality benchmarks, reducing processing time and energy use. Every CPO shipment undergoes quality checks and suppliers failing to meet requirements are given a grace period to comply. We maintained a continuous CPO supply throughout 2025, as all sourcing remained fully compliant with our Policy and quality requirements. We apply the same regulatory and commercial standards to all suppliers, ensuring equal treatment in pricing, quality, and capacity. To strengthen the resilience of our supply chain, we help smallholders improve productivity and achieve sustainability certifications (see pages 43-44). We also invest in community development initiatives that enhance local socio-economic conditions and create opportunities for micro-enterprises (see page 55). Human rights assessments in our supply chain Our human rights assessments are guided by Policy, Labour Policy, ISPO certification requirements, Indonesian government regulations, and ratified ILO conventions. Suppliers identified as high-risk, based on publicly available information, undergo annual assessment by certified auditors. Any non-conformance identified is addressed promptly. All ISPO-certified units undergo yearly external audits by independent bodies. This includes human rights risk reviews, particularly for new suppliers. The expertise gained through ISPO certification provides valuable guidance for other IndoAgri sites to learn from as they progress towards certification. In 2025, 100% of our ISPO-certified units were formally assessed for labour and human rights risks. NonISPO-certified units are subject to annual assessments by certified internal auditors, following comparable audit standards and control reviews. We are pleased to report that the audits identified no material risks or issues, confirming our compliance with ISPO standards. Workers right along our supply chain can raise concerns through IndoAgri’s grievance and whistleblowing mechanisms. This includes employees of second-tier suppliers. There were no reported breaches related to human rights through our whistleblowing mechanism in 2025. To ensure consistency and raise the standard of knowledge across our supply chain, we work with the Indonesian Palm Oil Association (GAPKI) to deliver comprehensive and targeted human rights training. This collaboration helps ensure that all suppliers are aware of, and can implement, the necessary protocols to safeguard human rights. PT Lonsum and PT SIMP, subsidiaries of IndoAgri, received the Business and Human Rights Award (BHAM) 2025 from SETARA Institute in collaboration with Yayasan Taruma Negara. Utilising the Institute’s Responsible Business Conduct (RBC) Benchmark, this award recognises companies that demonstrate a strong commitment to responsible business conduct and respect for human rights, including the implementation of the UN Guiding Principles on Business and Human Rights (UNGPs) and the integration of ESG and sustainability principles. In 2025, the assessment specifically focused on publicly listed palm oil and mining companies in Indonesia. For IndoAgri, this recognition underscores our continued commitment to upholding human rights as a core value in our business operations, and to strengthening responsible, rights‑respecting practices across our value chain in alignment with national regulations and international standards. Edy Suryanto, Sustainability Department Manager of PT Salim, receiving the Business and Human Rights Award (BHAM) 2025 from SETARA Institute in collaboration with Yayasan Taruma Negara, on 25 November 2025 in Jakarta. Recognition of IndoAgri’s Commitment to Business and Human Rights 41 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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