OUR SUSTAINABILITY REPORT (GRI 2-3, 2-6) Rufous-backed Kingfisher (Ceyx erithaca) spotted at Kencana Estate, Rokan Hilir, Riau. A vibrant symbol of wetland biodiversity thriving within the plantation landscape. We are pleased to share our performance and progress against our policy commitments and targets on key material topics for financial year 2025 (FY2025) in IndoAgri’s 14th Sustainability Report. This report was prepared in accordance with the Global Reporting Initiative (GRI) 2021 Standards and complies with Rules 711A and 711B of the Singapore Exchange Securities Trading (SGX-ST) Listing Manual, as well as Practice Note 7.6 on Sustainability Reporting. Our adoption of GRI standards and principles reflects our commitment to stakeholder inclusiveness and ensures that the information we provide is accurate, clear, reliable and comparable. We continue to disclose relevant climate-related information aligned with the Task Force on Climate-related Financial Disclosures (TCFD) framework (see page 30 for details) and will progressively align to IFRS S2 Climaterelated Disclosures from the International Sustainability Standards Board (ISSB) in line with SGX’s revised timeline for mandatory climate reporting for non-STI constituent listed companies1. Furthermore, this report references the Agricultural Products standard under the Sustainability Accounting Standards Board (SASB) to provide sector-specific guidance on the most relevant sustainability metrics and risks for our stakeholders. This approach reinforces our accountability in managing climate-related risks and opportunities, ensuring IndoAgri remains resilient in a changing environment. To uphold accuracy and reliability, we have engaged an independent third party to assure this report. Details of the assurance scope are provided in the external assurance statement on page vii. For full context, please review this document in conjunction with our Annual Report and website; relevant links to these resources are embedded within this report. We welcome feedback or questions at sustainability@indofoodagri.com. The GRI, TCFD, and SASB Content Indices are collated into a separate document, which is available online along with reports from previous fiscal years. 1 Extended timelines for most climate reporting requirements to support companies - SGX Group v Sustainability Report 2025 Indofood Agri Resources Ltd.
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