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Sustainability
Report
2025
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Table of Contents
01 About This Sustainability Report 98 Community Pillar
100 Human Rights and Employment Practices
02 Overview from the Board of Directors 101 Employee Overview
104 Employee Training and Development
04 Open Letter to DSNG 105 Employee Welfare and Well-Being
107 Human Rights and Labor Standards
07 Sustainable Achievements and 110 Diversity and Inclusion
Performance Summary 111 Occupational Health and Safety Policy
12 Awards 117 Improving Product Quality and Safety
14 ESG Rating 118 Community Development
14 Certifications 125 Rights of Indigenous People
126 Human Rights Due Diligence
15 About DSNG
127 Sustainability Governance
16 Company Profile
16 Operational Areas 126 Sustainability Governance Structure
17 Vision, Mission, and Corporate Values 128 Stakeholders Engagement
18 External Initiatives and Association Memberships 132 Grievance Reporting System
134 Business Ethics and Compliance
24 Sustainability Strategy
24 Company Sustainability Vision and Strategy
136 GRI Index
25 Material Topics
26 Material Topics Considerations 142 POJK 51 Index
30 DSNG’s Sustainability Achievements and Contributions
To Sustainable Development Goals (SDGs) 145 SASB Index
33 Sustainable Innovations
35 Shared Prosperity 148 Acronyms and Abbreviations
38 Forest Pillar
152 Feedback Sheet
40 Supply Chain Management
50 Biodiversity Conservation and Preservation
58 Tree Planting and Conservation Area Rehabilitation 154 Independent Verification Statement
59 Fire Prevention and Management
62 Watershed Protection and Water Quality
65 Integrated Pest Management
67 Climate Pillar
70 Climate Action Plan
71 Climate Change
76 GHG Emission Management
79 Energy Management
83 Water Management
86 Waste Management
92 Efficiency Training Program for Employees
92 Environmental Cost
92 PROPER Environment and Compliance
96 GRHA DSN Performance in Green Building Compliance
97 Implementation of the 5R + Safety Program
PT Dharma Satya Nusantara Tbk Sustainability Report 2025
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About This Sustainability Report
Reporting Scope [GRI 2-2, 2-3, 2-4]
The 2025 Sustainability Report of PT Dharma Satya Nusantara Tbk (DSNG) is
compiled as an annual publication that outlines the Company’s sustainability
As of the end of 2025, several
strategies, initiatives, and performance, including all subsidiaries within updates and adjustments have been
the Palm Oil, Wood Products, and Renewable Energy Business Units in made to the information presented
Indonesia. This report covers the Company’s and its subsidiaries’ sustainability in the previous report, including
performance for the period from January 1 to December 31, 2025, and is changes to the legal status of
aligned with the Company’s Consolidated Financial Statements and forms managed areas and adjustments to
data on energy, water, waste, and
part of DSNG’s 2025 Annual Report, unless otherwise stated. All information
emissions management to ensure
in the Report has been reviewed by the Chief Sustainability Officer (CSO) to greater accuracy and alignment with
ensure accuracy and consistency with the Company’s sustainability policies current conditions.
and principles.
Reporting Guidelines and Standards
This report has been prepared with reference to:
Regulation of the Financial Services Authority (POJK) Task Force on Climate-related Financial Disclosures (TCFD)
No. 51/POJK.03/2017 on the Implementation of Palm Oil Sector Sustainability Policy Transparency Toolkit
Sustainable Finance (SPOTT) Assessment
Global Reporting Initiative (GRI) Standards with Sustainability Accounting Standards Board (SASB)
compliance: ‘in accordance with GRI Standards’ and GRI
International Sustainability Standards Board (ISSB)
13, Agriculture, Fisheries, and Marine Fisheries Sector
2022, following the reporting principles of GRI Standards
External Assurance [POJK G.1] [GRI 2-5, 2-14] Response to Feedback on the Previous
All data and information presented in the 2025 Sustainability
Sustainability Report [POJK G.3, GRI 2-3]
Report have undergone a verification process to ensure DSNG values stakeholder engagement in the
their accuracy and reliability. The report was internally sustainability reporting process. During the reporting
verified by the sustainability team and approved by the period, no feedback was received on the previous year’s
Board of Directors. DSNG also engaged Control Union as an Sustainability Report. Accordingly, the following 2025
independent third party to provide limited assurance under Sustainability Report does not include any actions or
the ISAE 3000 standard on the data disclosed in this report responses to input from the previous reporting period.
in accordance with the GRI Standards. The official assurance
2024 DSNG Sustainability Report
statement is presented on page 154.
Reporting Contact [GRI 2-3]
Teguh Triono Email
sustainability@dsngroup.co.id
Management System & Sustainability
Engagement Division Head Official Website
www.dsn.co.id
GRHA DSN Phone
Jl. Pulo Ayang Kav. OR3 Pulo Gadung +62 21 4618135
Industrial Estate, Jatinegara, Cakung District
East Jakarta 13930, Indonesia Fax
+62 21 4606942
PT Dharma Satya Nusantara Tbk 1 Sustainability Report 2025
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Overview from the Board Directors [POJK D.1] [GRI 2-22]
This year, both the region and Indonesia have faced
increasingly severe environmental challenges, including
major floods in Sumatra and increasingly unpredictable Since its inception, DSNG has grown and
extreme weather events that have affected livelihoods, been shaped by nature. The Company began
ecosystems, and communities. In response, we reaffirm our as a wood-processing business with a strong
commitment to strengthening our role as a nature-based commitment to forest conservation, community
company that not only seeks to minimise negative impacts, welfare, operational excellence, and the prudent
but also proactively delivers net-positive value for society and use of natural resources. As DSNG has evolved
the environment. into a diversified, nature-based enterprise, these
values have remained central to our approach,
Guided by our sustainability pillars—forests, climate, and
guiding our efforts to safeguard ecosystems,
people—we are committed to reducing total emissions
empower communities, and create sustainable
by 44% by 2030. This will be achieved through increased
investment in renewable energy, waste-to-value innovation,
value across all business lines. To this day, DSNG
and the active protection and enhancement of biodiversity. stands firmly on the strength of this history and
these enduring principles.
As we present the 2025 Sustainability Report, I am proud
to highlight several important milestones achieved to date. Andrianto Oetomo
DSNG ranked 5th globally in the ESG SPOTT assessment, President Director
our highest ranking to date, reflecting our consistent
commitment to transparency and responsible business
practices. We were also honoured to receive the 2025 RSPO
Conservation Leadership Award, recognising our long-
term dedication to biodiversity conservation, ecosystem
restoration, and landscape-level partnerships.
Throughout the year, tangible progress has been made
at the operational level. One notable achievement is our
collaboration with Rainforest Alliance in Central Java,
funded by the Asian Development Bank. The programme
reached up to 4,000 farmers within our timber supply chain
landscape through the implementation of climate-smart
agriculture, improved financial literacy, and more sustainable
agronomic practices. These efforts strengthen smallholder
resilience and reaffirm the critical role of communities in
advancing sustainability outcomes.
In Kalimantan, we continued our efforts to reconnect
fragmented habitats within our conservation areas through
the construction of wildlife bridges and the planting of native
species along biodiversity corridors. Beyond our concession
boundaries, we actively collaborate with the Natural
Resources Conservation Agency (BKSDA) and civil society
organisations in wildlife rescue initiatives, while supporting
broader landscape-level collaboration in the Keraitan
Landscape. This includes engagement with neighbouring
operators to promote ecological connectivity and the
creation of safe habitats for wildlife.
PT Dharma Satya Nusantara Tbk 2 Sustainability Report 2025
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We recognise that there is much to learn from civil society and livelihoods. In line with this, DSNG has made significant
partners, particularly those with deep expertise in biodiversity progress in achieving deforestation-free supply chains and
monitoring. This year, we began working with SINTAS, which traceability to plantation level, reaching 100% for timber and
is a partner of the Zoological Society of London (ZSL) to over 97% for fresh fruit bunches to date.
strengthen our biodiversity monitoring methodologies and
to prepare for nature-dependency reporting in line with the In 2025, we continued to create sustainable value by
Taskforce on Nature-related Financial Disclosures strengthening circularity and renewable energy initiatives.
(TNFD) framework. Through strategic partnerships, we promote the conversion
of agricultural waste into biomass materials, enabling by-
Our social programmes have also deepened in both scope products to be transformed into low-carbon, value-added
and impact. Among the many initiatives undertaken, one of solutions. These initiatives include the development of wood
the most meaningful—and a source of great pride—is our pellets from timber waste in Central Java, the utilisation
effort to eliminate school dropout rates among children of palm kernel shells from our operations, and the
in our East Kalimantan operational areas, where we have the processing of wood residues into livestock bedding.
largest workforce and community engagement. Following
intensified efforts since last year through school collaboration, These achievements reflect the consistency of our journey
partnerships with gender committees, parental engagement, as a nature-based company, grounded in the belief that
and targeted support, we are proud to report that as of the corporate success must go hand in hand with community
third quarter of 2025, the school dropout rate has been well-being and environmental stewardship.
reduced to zero.
This achievement has profound significance. In rural areas,
early school dropout poses long-term risks, ranging from
limited access to education and increased vulnerability As we move forward, I extend my sincere
to underage labor to, in some cases, exposure to criminal appreciation for the trust, collaboration, and
activity. By ensuring that every child stays in school, we are constructive guidance of all stakeholders. Amid
contributing to promoting educational equality, breaking the increasingly complex challenges and areas that
potential cycle of vulnerability, and building a better future still require improvement, we remain committed to
for thousands of families. advancing this journey with humility, resilience, and
a continuous improvement mindset.
Sustainable Finance continues to underpin our strategic
direction. With ongoing support from &Green, the Asian
Development Bank, and domestic financial institutions, Respectfully,
we have been able to channel long-term capital toward
environmental management, operational resilience, Andrianto Oetomo
and community well-being. I am pleased to share that President Director
approximately 28% of our total financing is now linked
to sustainability principles. Our Environmental and Social
Management System (ESMS) provides robust oversight to
ensure that all investments align with stringent
ESG safeguards.
In stakeholder dialogues held in Europe two years
ago, the European Union Deforestation Regulation
(EUDR) emerged as a key topic of discussion. After
careful consideration, the EU Goverment decided to defer
implementation by one year as a constructive step, allowing
time to enhance readiness, strengthen traceability systems,
and foster more inclusive collaboration to protect forests
PT Dharma Satya Nusantara Tbk 3 Sustainability Report 2025
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Open Letter to DSNG
Reflections on 2025: Key Focus of
SAB Focus
Biodiversity and Landscape Risks
We placed particular attention on wildlife protection,
especially orang utan conservation within landscapes
affected by third-party activities. Discussions emphasized
the importance of effective governance, cross-stakeholder
coordination, and reputational risk management. This
reflects the growing recognition that biodiversity risks are
critical to maintaining social license to operate and
public trust.
NDPE Implementation and Supply Chain Engagement
The SAB monitored progress in implementing NDPE
commitments and enhancing supply chain traceability,
while closely examining structural challenges related
to external suppliers, intermediaries, and land legality.
Discussions extended beyond key performance indicators
to include residual risk management and the maintenance
Datuk Darrel Webber of credibility amid increasing complexity.
Chairman Sustainability Advisory Board
Climate Adaptation and Operational Resilience
Throughout the year, the SAB reviewed a range of climate-
related initiatives, including soil health programs, tree-
Dear Stakeholders, island–based replanting approaches, emissions reduction
efforts, and pilot projects with external partners. These
As Chair of the Sustainability Advisory Board (SAB), I am discussions highlighted meaningful technical progress,
pleased to share a brief reflection on the role and focus of while underscoring the need to translate initiatives into a
the Board, including my own, throughout 2025. coherent understanding of climate risk at the enterprise
level and into long-term resilience planning.
The SAB was established to provide independent and
forward-looking perspectives on sustainability-related Regulatory Developments and Human Rights Due
risks and opportunities that are material to the long- Diligence (HRDD)
term resilience of DSN Group (DSNG). Our role sits firmly We closely followed evolving regulations and expectations
within the governance sphere, ensuring that sustainability related to Human Rights Due Diligence (HRDD), with
considerations are embedded strategically in business the understanding that procedural compliance must be
decision-making, rather than treated as a complemented by adaptive approaches that respond to
supplementary agenda. shifting policy environments and stakeholder demands.
As the impacts of climate change intensify, regulatory
landscapes evolve, and stakeholder expectations continue
to rise, the SAB views climate and sustainability issues as
core elements of enterprise risk management, long-term
value creation, and organizational resilience. These factors
are increasingly shaping corporate strategy, investment
decisions, and governance practices.
PT Dharma Satya Nusantara Tbk 4 Sustainability Report 2025
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Reflections from the Field In West Kalimantan, despite relatively high population
density, operations continue to face challenges in
In 2025, I visited several operational sites, each offering recruiting and retaining local labor, including issues
distinct insights. My visit to West Kalimantan, in particular, related to attendance discipline and fixed working hours.
provided valuable perspectives.
Drawing on my experience across regions such as
North Borneo (Malaysia), Kalimantan, Latin America, and
elsewhere, I have consistently observed that community
development challenges often follow similar patterns,
regardless of geography. Whether among Dayak farmers
in Borneo or smallholders in the Amazon, the underlying
development constraints tend to recur with
comparable characteristics.
Two key observations stood out. This reinforces an important insight that societies
First, DSNG’s commitment to improving the well-being progress through major stages of development, but not
of communities surrounding its operations is clearly simultaneously. These stages are not value judgments;
evident. Positive impacts can be observed directly, and they simply reflect the long arc of human civilization.
several initiatives show strong potential for scaling. One
program that left a lasting impression was community- Many societies in Europe and parts of Asia have
based egg production. The initiative is grounded in sound undergone 2,000 to 4,000 years of continuous
economic logic, designed inclusively, and actively involves development in agriculture, trade, and financial systems.
persons with disabilities. Its simplicity, dignity, and By contrast, many Indigenous communities in Kalimantan
replicability distinguish it among the Group’s community have less than a century of structured engagement with
development efforts. monetized economies, formal land tenure, or settled
agriculture. This difference is not about capacity or
intelligence, it is about time.
Comparing communities with only a century of
experience to those with millennia of accumulated
development is fundamentally unfair. Societies that
industrialized earlier are not inherently superior;
they simply started the journey sooner. Sustainable
development, therefore, must focus on accompanying
communities through this process as efficiently and
humanely as possible, enabling them to learn from others’
experiences rather than repeating avoidable mistakes. To
Why do such initiatives matter?
me, this is the essence of a just transition.
The Group’s operations directly intersect with the
lives of tens of thousands of people living within its
DSNG increasingly recognizes that operations in West
operational landscapes. Ensuring that these interactions
Kalimantan require tailored attention and context-
generate positive outcomes, rather than harm, is both
specific approaches to ensure solutions align with local
prudent and responsible. Over time, this approach
characteristics and needs. Managing human resources
fosters mutually beneficial relationships in which
and community relations in this context is rarely
communities and businesses can grow together in
straightforward and seldom offers simple solutions.
stability and trust.
Nonetheless, such efforts are expected to yield more
relevant and sustainable outcomes over the long term.
The second observation serves as a reminder that while
companies strive to apply equal treatment across the
workforce, this is not always feasible or appropriate in
all contexts.
PT Dharma Satya Nusantara Tbk 5 Sustainability Report 2025
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Recognition of Progress
and Performance Sustainability governance is often fully
understood only after a crisis occurs.
Despite operating in a highly scrutinized sector,
Early warning signs may exist, but they
DSNG continues to receive external recognition for its
are not followed up on or responded to
sustainability performance in 2025. These include the
adequately. The purpose of the SAB is to
RSPO Conservation Leadership Award, a Gold Award
at the Investor Trust ESG Awards, included in the ensure that difficult questions are raised
“Under a Billion” Forbes Asia list, and ranked among early, while there is still room to act.
the top five companies in the ESG SPOTT assessment
conducted by the Zoological Society of London. The foundations established in 2025 have
positioned DSNG well. The challenge
During the same period, the Group’s share performance in 2026 is to translate these insights
demonstrated relative resilience in financial markets. into sharper decisions and greater
While this does not imply direct causality, it suggests that organizational resilience.
long-term investor confidence is often built on credibility,
discipline, and a long-term orientation. In this regard, Datuk Darrel Webber
the SAB remains committed to ensuring that such trust Chairman Sustainability Advisory Board
is matched by strengthened internal governance and
continuous improvements in sustainability performance.
Looking Ahead to 2026:
Sharpening the Focus
As we move into 2026, the SAB encourages deeper
integration of climate and sustainability considerations
into corporate-level decision-making. Risks related to
climate change, biodiversity, and supply chains should
be treated as core enterprise risks, influencing long-term
asset values, operational resilience, cost structures, access
to capital, and competitiveness.
Accordingly, the SAB will advocate for clearer articulation
of how these risks are identified, prioritized, and managed
alongside other material business risks, and how they are
incorporated into medium- and long-term
strategic planning.
This approach is not driven solely by compliance or
reputation, but by the need to strengthen DSNG’s
capacity to anticipate uncertainty and safeguard long-
term business resilience in an increasingly dynamic
operating environment.
PT Dharma Satya Nusantara Tbk 6 Sustainability Report 2025
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Sustainable Achievements and Performance Summary
Economic Performance [POJK B.1]
2025 2024 2023
Revenue and Profit (Rp billion)
12,315 Revenue 1,829 Net profit
Revenue of Revenue of Renewable Net Profit
Palm Oil Wood Products Energy (Loss)
10,846 1,242 226 1,829
8,784 1,152 183 1,141
8,354 1,074 70 842
Production Volume - Palm Oil Business Unit (thousand tons)
662
631 602
123
119 114
38 38 40
Crude Palm Oil (CPO) Palm Kernel Oil (PKO) Palm Kernel (PK)
Production Volume - Wood Products Business Unit
756
720
661
124
116 98
Panel (thousand m³) Engineered Floor (thousand m2)
Sales Volume - Renewable Energy Products Production Volume - Renewable Energy Products
89 95
40 36 N/A N/A
Shells (thousand tons) Wood Pellets (thousand tons)
Note:
N/A : entity has not been operating in the reporting period.
PT Dharma Satya Nusantara Tbk 7 Sustainability Report 2025
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Environment [POJK B.2] 2025 2024 2023
Energy Management
Fuel Consumption (Giga Joule)
13,289,101
Giga Joule Fuel Consumption
Energy Consumption
A Fuel consumption from non-
renewable sources A 595,860
B 11,369
Fuel consumption from A 633,659 A 507,690
B C 124,718
renewable sources B 2,246
D 87,959 B 6,766
C 99,883
C 90,816
C Electricity consumption from
non-renewable sources D 86,704
D 76,935
D Electricity consumption E 12,469,195 E 8,016,722 E 8,492,393
from renewable sources
E Heating consumption from
renewable sources
Total 13,289,101 Total 8,843,734 Total 9,170,080
Energy Consumption Intensity
Wood Products Business Unit Palm Oil Business Unit (GJ/ton CPO)
5.51 0.20 19.59
Panel Floor
3.73 0.19 13.74
(GJ/m3) (GJ/m2)
3.93 0.16 13.09
Renewable Energy Business Unit (GJ/ton) DSNG (GJ/Rp(Revenue))
3.13 1.08
- N/A 0.87
- N/A 0.97
Note:
N/A : entity has not been operating in the reporting period.
Biodiversity Conservation
Conservation Area Partner Farmers
Forest Restoration (ha)
Within Concession (ha) (individuals)
8,733
26,539
21,805
18,299
8,733 8,733 8,728
Conservation Area
2025 91.5 38 35.5
PT Dharma Satya Nusantara Tbk 8 Sustainability Report 2025
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2025 2024 2023
Water Management
0.87 0.07 0.63 0.06
m³/Ton Processed FFB m /m Production
3 2
m /m Production
3 3
m /Wood Pellets Production
3
Water Usage Intensity Water Usage Intensity for Water Usage Intensity for Water Usage Intensity for
for Palm Oil Mill Units Wood Product Floor Wood Product Panel Renewable Energy Business Unit
Palm Oil Business Unit
Water Usage Intensity for Palm Oil Mill Processing
Total Water Usage for Palm Oil Mill Processing (m3)
(m³/ton processed FFB)
2,364,583 0.87
2,465,883 0.98
3,747,759 1.30
Wood Products Business Unit
Floor
Total Water Usage (m3) Water Usage Intensity (m3/m2 Production)
46,228 0.07
57,980 0.08
59,919 0.07
Panel
Total Water Usage (m3) Water Usage Intensity (m3/m3 Production)
79,652 0.63
51,762 0.45
60,206 0.62
Renewable Energy Business Unit
Total Water Consumption for Renewable Water Consumption Intensity for Renewable Energy Business
Energy Business Unit Processes (m3) Unit Processes (m3/Ton of production)
2,337 0.06
PT Dharma Satya Nusantara Tbk 9 Sustainability Report 2025
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2025 2024 2023
GHG Emission Management
GHG Emission Volume for Palm Oil Business Unit (tCO2e)
Total Emission
291,322
26.86
333,605 tCO2e/Rp billion
GHG Emission Intensity
525,133 per Value of Palm Oil
Product Revenue
Per CPO Production Volume Per Value of Palm Oil Product Revenue
(tCO2e/Ton CPO) (tCO2e/Rp billion)
0.57 26.86
0.65 37.98
0.94 62.86
Note: GHG emissions data is based on RSPO-certified palm oil mills
Waste Management
Utilization of 513,149 tons of organic waste recycled into livestock
bedding, animal feed, and fertilizer for gardens.
Social [POJK B.3]
IDR 37.5 billion 55 Assisted Cooperatives
CSR Expenditure In the palm oil business unit that
received CSR funds
PT Dharma Satya Nusantara Tbk 10 Sustainability Report 2025
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2025 2024 2023
CSR Fund (Rp billion) Beneficiaries
CSR-Assisted Cooperatives - Independent Farmers - Palm
Palm Oil Business Unit (units) Oil Business Unit (individuals)
55 11,796
53 8,123
52 5,587
Credit Union
Rp 37.5 Rp 29.5 Rp 25.5
4,896 Member 137,91 Total Assets
(Rp billion)
Local Engagement
Local Material Supplier (suppliers)
203 212 197
Employment
19,161 People 140,706 Hours 41,683,081 Hours
Total Employee Total Training Hours Total Safe Working Hours
19,161 19,399 20,274 140,706 94,773 149,091 41,683,081 43,830,248 43,094,306
Employee Ratio
Male 14,896 Female 4,265
PT Dharma Satya Nusantara Tbk 11 Sustainability Report 2025
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Awards
16th Indonesia HR Excellence Award Winner Conservation
Leadership Award
Excellent rating for the following categories:
• HR Digitalization and People Analytics
• Learning and Development
• Well-Being Management
Fortune Southeast Business and Human Rights
Asia 500 2025 Award 2025
Excellent Predicate for the category:
• Score of 69 • BHR Early
• Rating B Adopting Company
Carbon Data Collaboration Award
Forbes Asia Under a Billion Company
Katadata ESG Index Occupational Safety and Health
Award 2025 Committee (P2K3) Award
East Kalimantan Provincial Government
Manpower and Transmigration Office
• Plantation Sector Rank 1 • Platinum Award
Gold Star Awards Tuberculosis Control Program Award
PT Swakarsa Sinar Sentosa Muara
Wahau Site
Governor of East Kalimantan
• Mid Cap Issuer Category
• Platinum Category Award
PT Dharma Satya Nusantara Tbk 12 Sustainability Report 2025
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Dedication to Preserving Preserving the Cultural Heritage of
Dayak Culture Kayan Umaq Lekan
Miau Baru Village Government
A forum for companies and Public Companies with the Best
organizations in Indonesia to Sustainability Report in 2024
showcase their innovations and
achievements in quality and
productivity improvement.
Temu Karya Mutu & Produktivitas Nasional (TKMPN)
• A-Rank Award
National Quality & Productivity Convention (NQPC) XXIX
• 5 QCC Platinum Awards
• 1 QCC Gold Awards
• 1 Suggestion System Gold Awards
• 1st & 4th Place Quiz of Quality & Productivity
The Investing on Climate event, The 2025 Sintang Regency
including Best Emission Reduction, Development Partner Award in the
Best Literacy for Climate Resilience, Corporate Social Responsibility
and Best Green Technology Innovation Category
Editors Choice Award 2025 Regent of Sintang
• 3 Awards • 3rd Place
Zero Accident Provincial Level Active role in reducing Greenhouse
Gas Emissions through the
East Kalimantan Provincial Government
Management of POME into New
10 Zero Accident Awards from the and Renewable Energy in 2025
Provincial Government of East
Kalimantan. The awards were granted to Governor of East Kalimantan
the following entities and units: PT DAN,
PT KPAS, PT BPN, PT GUN, PT SWA Unit
POM 1, 4 Unit POM DSN (POM 2, POM 3,
POM 4, POM 6), PT KPAS Unit POM 7, PT
BAS Unit POM 10, PT DIN Unit POM 11
PT Dharma Satya Nusantara Tbk 13 Sustainability Report 2025
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ESG rating
SPOTT
95.7%
91%
90.4%
86.4%
85.9%
75.3%
37.3%
S&P Global ESG Score Katadata ESG Agriculture Sector
76.14%
72.93%
71.94%
Certifications
Palm Oil Business Unit
Indonesia Sustainable Palm Oil (ISPO) Roundtable on Sustainable Palm Oil (RSPO)
100% ISPO-Certified Palm Oil Mill Units (POM 2-12) 91% RSPO-Certified Palm Oil Mill Units (POM 2-11)
32 ISPO-Certified Plantation Units 25 RSPO-Certified Plantation Units
97,283 ha / 91.48% ISPO-Certified Nucleus Estate 97,890 ha / 92.05% RSPO-Certified Nucleus Estate
3,339 ha / 13.39% ISPO-Certified Fully Operated Partnership Plantation 4,855 ha / 19.47% RSPO-Certified Fully Operated Partnership Estate
Halal Indonesia SMK3
100% 11 POM & 1 KCP Halal-Certified Audit DSN WP Panel’s business unit received the Occupational Safety and
Health Management System (SMK3) certification from the Ministry of
Zero Accident
Manpower on August 6, 2024, achieving a score of 85.93% under the
10 from Plantation Units, Palm Oil Mill Units, and PT GUN
basic-level category.
Zero Accident Provincial-Level
International Sustainability and Carbon Certification (ISCC) PROPER
8 (89%) Green PROPER (Provincial Level)
100% On Target 1 POM Unit
In 2025, a total of 8 palm Oil Mills (POM 1, 2, 3, 4, 6, 7, 9, and 10)
successfully achieved the PROPER Green rating at the Provincial Level.
Wood Products Business Unit Renewable Energy
Panel Engineered Floor
Certification from the California Air Real Wood United Kingdom Conformity Assessed Timber Legality Assurance System (SVLK)
Resources Board (CARB) California Air Resources Board (UKCA)
Green Gold Label (GGL) Certification
U.S. EPA TSCA TITLE VI (CARB) Certification Lacey Act
Forest Stewardship Council (FSC) U.S. EPA TSCA TITLE VI ISO 9001:2015
Chain of Custody FloorScore Timber Legality Assurance System
Japanese Agricultural Standards (JAS) PEFC Chain of Custody (SLVK)
Timber Legality Assurance System Forest Stewardship Council (FSC) Greenguard Gold
(SVLK) Chain of Custody
Further information on the Company’s certifications can be accessed on the Company’s website.
PT Dharma Satya Nusantara Tbk 14 Sustainability Report 2025
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About DSNG
PT Dharma Satya Nusantara Tbk (DSNG) is a nature-based
business that built on its origins in wood to responsibly
manage and derive value from natural resources. The Company
operates in Kalimantan and Java across three businesses, palm
oil, wood products, and renewable energy, while striving to
balance economic contribution with environmental care and
community well-being. DSNG continues to learn and improve
its practices, with the aim of creating long-term value for both
people and the environment.
PT Dharma Satya Nusantara Tbk 15 Sustainability Report 2025
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Company Profile [POJK C.2, C.3.c] [GRI 2-1]
Company Name Other Name
PT Dharma Satya Nusantara Tbk DSNG or DSN Group
Legal Entity Status
14.63% Public Limited
PT Krishna Kapital
Investama 38.79% Company
Public Listed on the Indonesia Stock
Exchange (IDX) on June 14, 2013
7.44% Shareholders
PT Tri Nur Cakrawala
As of December 31, 2025
Stock Code
DSNG
5.43%
Andrianto Oetomo 28.28%
PT Triputra Number of Employees
Investindo Arya
5.43% 19,161 people
Arianto Oetomo As of December 31, 2025
Operational Areas [POJK C.3.d]
Wood Products Palm Oil Renewable Energy
Business Unit Business Unit Business Unit
West Kalimantan North Kalimantan
Central Kalimantan
East Kalimantan
Central Java
Head Office | GRHA DSN
Jl. Pulo Ayang Kav. OR3 Pulogadung Phone Email
+62 21 4618135 corsec@dsngroup.co.id
Industrial Estate, Jatinegara, Cakung
District East Jakarta 13930, Indonesia Fax Website
+62 21 4606942 www.dsn.co.id
Throughout 2025, the Company, through its subsidiary under the renewable energy supporting
business unit, expanded its business activities to include wood pellet production. [POJK C.6] [GRI 2-6]
PT Dharma Satya Nusantara Tbk 16 Sustainability Report 2025
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Vision, Mission, and Corporate Values [POJK C.1]
Vision Mision
To become a world-class To create continuous growth in the natural
company that grows with resources-based industry that adds
society and is the pride of value to all stakeholders through good
our country. governance.
Corporate Values [POJK F.1]
We put integrity as our core value in everything that we do.
Prioritize the company’s interests Provide information based on Walk the talk.
over those of individuals or facts in a responsible manner.
groups within the company.
INTEGRITY
We act with unrelenting passion.
Demonstrating full focus and Persistent and relentless in Passion to uplift others.
professionalism in carrying out delivering high-quality results.
work responsibilities.
PASSION
We strive for excellence.
Committed to Enthusiastic and open to Ingenious in its
sustainably perform. continuous learning and decision-making.
knowledge sharing.
STRIVE FOR
EXCELLENCE
We respect our employees, society, and the environment.
Seek understanding before Respect others by allowing Demonstrate concern for
taking action. them to grow together. the environment.
RESPECT
We create synergy and cohesiveness within diversity.
Build a sense of belonging to Empower itself and others to Maintain a productive
foster unity in pursuing the create added value. family atmosphere.
SYNERGY AND Company’s objectives.
COHESIVENESS
PT Dharma Satya Nusantara Tbk 17 Sustainability Report 2025
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External Initiatives and Association Memberships
[POJK C.5][GRI 2-28]
ASSOCIATION NAME STATUS SCOPE
Member International
Roundtable on Sustainable Palm Oil (RSPO)
Indonesian Sustainable Palm Oil (ISPO) Member National
Indeks IDX-KEHATI Constituent National
Tropical Forest Alliance Member International
Indonesian Palm Oil
Member National
Entrepreneurs Association
Indonesian Wood
Member National
Panel Association
Indonesian Chamber of
Member National
Commerce and Industry (KADIN)
Indonesian Sawn and
Processed Timber Member National
Entrepreneurs Association
Indonesian Public Listed
Member National
Companies Association
Partnership for Action Against
Member National
Child Labor in Agriculture
PT Dharma Satya Nusantara Tbk 18 Sustainability Report 2025
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Business Scale [POJK C.3.d] [GRI 2-2, 2-6]
Concession Area
Nucleus Area
Palm Oil Business Unit
Managed Partnership Plantation
Total Plantation
Total: 106,343 ha 82,874 ha 29,042 ha 15 13 Total POM/Plant
West Kalimantan East Kalimantan North Kalimantan
Sekadau East Kutai Bulungan
PT AAN • PT SWA • PT KPS PT DIL
• PT DAN • PT BPN
7,689 ha 1 • PT DIN • PT BAS 3,366 ha
• PT DWT
3,276 ha 1 Unit POM 2,887 ha
1,351 ha 68,433 ha 7 1,202 ha
57,714 ha 1
9 Unit POM
Sintang 20,575 ha 1 PKO/KCP -
• PT KAP • PT DPS
• PT PSA • PT MNS
Mahakam Ulu
14,003 ha 4 • PT PUL
9,666 ha -
1,272 ha 1
2,459 ha
1,029 ha -
238 ha
Central Kalimantan
Lamandau
PT PWP
11,580 ha 1
8,302 ha 2 Unit POM
3,216 ha
Wood Products Renewable Energy
Business Unit Supporting Business Unit
Central Java East Kalimantan
Temanggung Samarinda
• PT Dharma Satya Nusantara – • PT Dharma Sumber Energi (DSE)
Temanggung (DSN WP Panel)
• PT Tanjung Kreasi Parquet Industry
(DSN WP Floor)
Central Java
2 Unit Plant
Boyolali
• PT Biomassa Lestari Nusantara (BLN)
1 Unit Plant
PT Dharma Satya Nusantara Tbk 19 Sustainability Report 2025
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Business Unit Segment Profile [GRI 2-6]
Palm Oil Business Unit Segment Profile
Licensing Planting Conservation Area
Plantation
Nursery
Palm Oil Mill
Bulking
Wood Products Business Unit Segment Profile
Panel Engineered Floor
Raw Material Bahan Baku
• Sengon • Oak Impor
• Jabon • Other Local Wood
Production Capacity Production Capacity
12.000 150.000
m³/month m³/month
Product Product
Block Board Plywood Bare Core
Market Share Market Share
10% Other Countries 9% Domestic Market
Teka Showroom
Alam Sutera, Jl. Jalur Sutera Kav. 298 No. 36-37
100%
Ekspor 91% Eksport
90% Japan Europe, Canada, USA, New Zealand, Asia
Renewable Energy Supporting Business Unit Profile
Shells
Palm Kernel Samarinda Multi- Market Shared
Shell Material Purpose Terminal 100% Export to Japan
Wood Pellets
Raw Materials ProductionTarget Capacity Product Market Shared
Sengon, Mahogany, and Acacia,
including Twigs, Sawdust, and
5,000 Wood
Pellets
30% Japan
100%
Export
ton/month 70% Korea
Veneer waste
PT Dharma Satya Nusantara Tbk 20 Sustainability Report 2025
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Target and Realization of Production and Sales in the Palm Oil Business Unit [POJK F.2]
Description Unit 2025 2025 Target
CPO Production
Production Realization Thousand Tons 631 651
Sales Realization Thousand Tons 629 651
Rp Billion 9,100 7,163
Non-CPO Production: Palm Kernel (PK)
Production Realization Thousand Tons 119 126
Sales Realization Thousand Tons 29 27
Rp Billion 353 162
Non-CPO Production: Palm Kernel Oil (PKO)
Production Realization Thousand Tons 38 42
Sales Realization Thousand Tons 39 42
Rp Billion 1,115 593
Target and Realization of Production and Sales – Wood Products Business Unit [POJK F.2]
Description Unit 2025 2025 Target
Panel Production
Production Realization Thousand m³ 124 124
Sales Realization Thousand m³ 124 124
Rp Billion 746 692
Engineered Floor Production
Production Realization Thousand m² 661 780
Sales Realization Thousand m² 633 790
Rp Billion 341 407
Target and Realization of Production and Sales – Renewable Energy Supporting Business Unit [POJK F.2]
Description Unit 2025 2025 Target
Wood Pellets Production
Production Realization Thousand ton 36 60
Sales Realization Thousand ton 37 60
Rp Billion 71 126
Renewable Energy Sales-Shells
Sales Realization Thousand ton 89 120
Rp Billion 155 195
PT Dharma Satya Nusantara Tbk 21 Sustainability Report 2025
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Product Sales Realization
Sales on Volume Sales Value 2025
Business Unit Product 2025 (Thousand Domestic Export
Tons/m³/m²) Rp Billion % Rp Billion %
Crude Palm Oil (CPO) 629 9,100 100 - -
Palm Oil Business Unit
• Palm Oil Plantation Palm Kernel Oil (PKO) 39 1,115 100 - -
• Palm Oil Mill
• Kernel Palm Kernel 29 353 100 - -
Panel 124 35 4.7 711 95.3
Wood Products
Business Unit
Engineered Floor 633 57 16.7 284 83.3
Shells 89 6 3.8 149 96.2
Renewable Energy
Business Unit
Wood Pellets 37 - - 71 100
Volume, Percentage, and Source of FFB Supply (ton)
2025 2024 2023
Source of Supply
Total % Total % Total %
Nucleus Plantation 1,663,463 61.40 1,604,880 63.81 1,765,280 61.59
Partnership Plantation 446,708 16.49 428,268 17.03 472,830 16.50
[SRI KEHATI 02]
External 598,900 22.11 481,893 19.16 628,019 21.91
Total 2,709,070 100 2,515,040 100 2,866,129 100
CPO Sales Volume (ton) [SRI KEHATI 02]
Sales Scheme Unit 2025 2024 2023
CSPO & ISCC
Segregated Ton 180,650 195,700 189,400
Mass Balance Scheme Ton 83,043 44,000 32,600
ISCC Mass Balance Scheme Ton 11,500 23,500 39,050
Sub Total Ton 275,193 263,200 261,050
Conventional Scheme (Non-CSPO)
Sub Total Ton 353,544 337,911 403,991
Grand Total CSPO, Non-CSPO,
Ton 628,737 601,111 665,041
and ISCC
PT Dharma Satya Nusantara Tbk 22 Sustainability Report 2025
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Sustainable Premium CPO Product (RSPO & ISCC) [SRI KEHATI 02]
Scheme Unit 2025 2024 2023
Sales Volume Ton 275,193 263,200 261,050
Total Sales of Sustainable
Billion 76 104 120
Premium CPO Products
Total CPO Sales Billion 9,100 7,687 7,577
Percentage of
0.84% 1.35% 1.58%
Sustainable Sales
Sustainable Premium PKO Product (RSPO) [SRI KEHATI 02]
Scheme Unit 2025 2024 2023
Sales Volume Ton 23,002 21,600 19,458
Total Sales of Sustainable
Billion 38 39 54
Premium PKO Products
Total PKO Sales Billion 1,115 686 511
Percentage of
3.40% 5.69% 10.57%
Sustainable Sales
Realization of Production and Sales in the Wood Products Business Unit
2024
2025 2023
2024 2022
2023
Description Unit
1 2 3
Panel
Production Realization Thousand m³ 124 116 98
Sales Realization Thousand m³ 124 116 100
Rp Billion 746 670 617
Engineered Floor
Production Realization Thousand m³ 661 720 756
Sales Realization Thousand m³ 633 627 739
Rp Billion 341 324 340
Realization of Production and Sales in the Renewable Energy Supporting Business Unit
2024
2025 2023
2024 2022
2023
Description Unit
1 2 3
Shells
Sales Realization Thousand Ton 89 95 40
Rp Billion 155 183 70
Wood Pellets
Production Realization Thousand Ton 36 N/A* N/A*
Sales Realization Thousand Ton 37 N/A* N/A*
Rp Billion 71 N/A* N/A*
*The entity had not commenced operational activities during the reporting year
PT Dharma Satya Nusantara Tbk 23 Sustainability Report 2025
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Sustainability Strategy
Company Sustainability Vision and Strategy [POJK C.1]
DSNG’s Sustainability Vision
To be the responsible choice for people, the planet, and prosperity.
DSNG’s Sustainability Strategy [POJK A.1] [GRI 2-22]
Three Priority Areas:
The Company has established a sustainability strategy aligned with its
Forest Climate
sustainability vision, as outlined in the Group Sustainability Policy No. 001/DSN/
CSO/VII/2021. This approach focuses on managing operational impacts across
Community
three priority areas, guided by three key principles and policies that underpin all
business activities.
Three Key Principles
The Company’s sustainability policy is applied across all subsidiaries and and Policies:
throughout the supply chain. This approach aligns with global commitments No Deforestation, No Peat,
under the UN 2030 Agenda and the Paris Agreement, while seeking to ensure that No Exploitation (NDPE),
all operations comply with applicable national and international regulations and Conservation and Circularity
certification standards.
Group Sustainability Policy Matrix
Forest
No Deforestation Forest Conservation
Biodiversity
Group DSNG’s sustainability policy was
Sustainability officially enacted under Decision
Strategy No. 001/DSN/ CSO/VII/2021 dated
ESMS, NDPE,
July 8, 2021, and is accessible at:
Conservation, Circularity the following link.
Climate Community
No Peat No Exploitation
Water Conservation Well-being DSNG has an NDPE policy, which is
Renewabl Energy Prosperity accessible at:
the following link.
PT Dharma Satya Nusantara Tbk 24 Sustainability Report 2025
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Material Topics [GRI 2-14, 3-1, 3-2, 3-3]
Determination of Material Topics
Identification Stakeholder Priority Validation Reporting
Identify and review Stakeholder DSNG prioritizes Key material issues DSNG reports on
topics related to engagement material issues are reviewed and key material issues
key sustainability involves employees based on their validated by Senior with a focus on
issues, with at all levels, impact and strategic Management comparability,
particular attention customers, investors, relevance, ensuring and the Board accuracy, clarity,
to Environmental, communities, alignment with of Directors. This balance, and
Social, and suppliers, NGOs, and sustainability goals. process ensures transparency.
Governance (ESG) regulators through Key issues are leadership support
factors. Insights are surveys to ensure escalated for follow- and commitment,
drawn from industry our material topics up and monitoring. aligning sustainability
benchmarking, reflect the concerns priorities with DSNG’s
internal consultation, and expectations of long-term business
and topic stakeholders. objectives.
identification based
on standards (GRI,
SASB, SPOTT, CSA).
Monitor Manage Lead
High
Environmental & Legal
Compliance
Supply Chain
Forest & Biodiversity Management
Protection
Climate Change
Fire Prevention &
External/Stakeholders
Management
Medium
Stakeholder
Collaboration Governance &
Business Ethics Health & Safety
& Reporting
Human Rights &
Employment Practices
Energy Management
Diversity & Inclusion
People Development
Soil Head & Integrated
Pest Management
Community Development Waste Management
Water Management
Low
Low Medium High
Internal DSN Group
After mapping the materiality matrix, DSNG assessed the actual and potential impacts of each sustainability topic and
determined the most significant impacts for reporting. This determination was reinforced through the fourth Stakeholder
Engagement Forum (SEF) held on October 8, 2025, at the Mercure Kemayoran Hotel, Jakarta. This event was attended by 29 civil
society organizations, 3 banking and financial institutions, 2 government agencies, and 1 research institute. The forum served as a
platform to communicate sustainability performance, receive feedback, and validate material topic priorities.
PT Dharma Satya Nusantara Tbk 25 Sustainability Report 2025
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Based on the results of the Stakeholder Engagement questionnaire conducted in 2024 and 2025, the Company assessed the
level of importance of various sustainability topics to determine the scale of material priorities. Compared to 2024, several topics
showed an increase in average scores and priority positions, namely:
Collaboration and Transparency
Climate Change Energy Management
in Reporting
This increase indicates growing stakeholder concern about climate transition risks, energy efficiency, and the need for greater
transparency in sustainability reporting. Overall:
There was no change in the main material issues, but there was an increased focus on climate change and
energy efficiency in 2025.
Stakeholders demonstrated stronger expectations regarding environmental risk and transparency.
Governance and safety issues remained the most consistent priorities for the second consecutive year.
This comparison provides a basis for the Company to refine its sustainability strategies, particularly in strengthening climate risk
management and improving reporting quality. The identified material topics are aligned with DSNG’s three sustainability pillars,
namely Forest, Climate, and Community, all of which are supported by Good Corporate Governance. These topics are integrated
with the Company’s NDPE commitments and contribute to DSNG’s efforts to support the Sustainable Development Goals that
are relevant to the Company’s operations and values.
Material Topics Considerations
Forest | Supply Chain
Materiality Considerations Strategy
The Company seeks to maintain • Ensuring supplier compliance with NDPE principles, land legality requirements, and
a reliable supply of raw environmental standards.
materials to support consistent • Implementing end-to-end traceability systems to ensure raw materials are legal and
operational performance by deforestation-free.
requiring all FFB and timber
• Conducting regular ESG-based supplier assessments in accordance with
suppliers to operate legally, DSNG standards.
comply with environmental
standards, and avoid forest • Strengthening the capacity of plasma and independent smallholders through training,
technical assistance, and farmer field schools.
conversion.
• Monitoring deforestation across concessions and supplier areas using up-to-date satellite
imagery.
• Building multi-stakeholder collaboration with government agencies, certification bodies, and
industry associations to strengthen supply chain sustainability.
Forest | Forest Protection and Biodiversity
Materiality Considerations Strategy
Responsible forest management • Managing and restoring forests through planned conservation in accordance with RSPO
preserves ecosystem integrity standards, including New Planting Procedures (NPP) and High Conservation
and biodiversity habitats. These Value (HCV) assessments.
efforts help minimize conflict • Protecting rare, threatened, and endangered species in accordance with government policy
risks and strengthen social and the IUCN Red List.
sustainability in and around • Strengthening collaboration with the government, NGOs, and research institutions in forest
operational areas. conservation management.
• Conducting routine monitoring of conservation areas with the support of SMART Patrol and
camera traps.
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Forest | Soil Health and Integrated Pest Management
Materiality Considerations Strategy
As a company in the plantation • Applying suitable agronomic practices to support improved soil health and quality.
industry, soil health and integrated
pest management are key factors in • Implementing Integrated Pest Management (IPM).
maintaining nutrient availability and • Gradually reducing the use of chemical pesticides with the use of natural predators
ensuring sustainable crop productivity. and beneficial host plants.
Climate | Climate Change
Materiality Considerations Strategy
Climate change is an increasingly important strategic DSNG has identified climate risks, including physical and transition
issue in sustainability. As our business is highly sensitive risks, as well as opportunities relevant to its operations in Indonesia.
to environmental conditions and weather stability, we The Company has developed a Climate Action Plan (CAP) 2030 to
recognize that climate-related risks can affect not only reduce emissions and support efforts to control global warming.
operations but also have wider implications for the
environment and society.
Climate | Water Management
Materiality Considerations Strategy
Water resource management is a material issue, as • Water use efficiency in factories and plantations.
plantation operations are highly dependent on the
• Effluent management and quality standards compliance.
availability and quality of water. This requires efficient
water use, effective hydrological risk management, and • Protection of watersheds and riparian areas.
compliance with applicable environmental standards. • Water risk mapping.
• Stakeholder engagement.
Climate | Energy Management
Materiality Considerations Strategy
Energy efficiency is a strategic priority, given the significant • Enhancing energy efficiency policies and driving greater
energy demand of heat-based machinery used in renewable energy adoption.
operations. Improving energy efficiency is essential to
maintaining productivity while optimizing
operational costs.
Climate | Waste Management
Materiality Considerations Strategy
Waste management is an important aspect • Treatment of liquid waste (POME) through WWTP and application of land
of plantation and factory operations because application in accordance with quality standards.
solid, liquid, and hazardous waste may • Utilizing solid waste (shells, fiber, oil cake, and wood waste) as boiler fuel.
contaminate soil, water, and ecosystems if not
• Management of hazardous waste through safe storage, recording in
handled properly. Companies need to ensure
accordance with regulations, and transportation by licensed third parties.
compliance with effluent quality standards,
the safe management of hazardous waste, and • Preventing pollution through spill control systems and routine inspections in
the reduction of waste generation to maintain high-risk areas.
their reputations, minimize legal risks, and • Applying the 3R principle (Reduce, Reuse, Recycle) to mitigate waste impact .
meet stakeholder expectations for responsible • Monitoring and reporting effluent quality, waste volume, and environmental
environmental practices. compliance in accordance with PROPER and applicable legal provisions.
PT Dharma Satya Nusantara Tbk 27 Sustainability Report 2025
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Community | Human Rights and Labor Practices
Materiality Considerations Strategy
Empowering local communities is part of the • Involve local workers as DSNG employees or through suppliers,
company’s commitment to inclusive and ensuring compliance with all labor regulations.
sustainable growth. This empowerment is carried out • Provide equal employment opportunities, respect workers’ rights, and
through labor practices that respect human rights, reject all forms of discrimination in the recruitment process and in the
by providing employment opportunities so that the workplace.
benefits of operations are directly experienced by
surrounding communities.
Community | Human Resource and Community Development
Materiality Considerations Strategy
To maintain social stability in its operational areas, the • Improving employee competence through technical and managerial
Company needs a skilled workforce, opportunities training and strengthening occupational health and safety.
to improve community welfare, and tangible • Promoting community empowerment and improved well-being
contributions to village development. These efforts through support for MSMEs, local economic opportunities, and access
help reduce the potential for conflict, strengthen to education and healthcare.
community support, and ensure the long-term • Supporting village infrastructure development, dialogue, and
sustainability of the Company’s operations. complaint mechanisms effectively.
Community | Diversity and Inclusion
Materiality Considerations Strategy
Operational success is greatly influenced by a fair, safe, • Ensuring equal employment opportunities without discrimination.
and respectful work environment. Workforce diversity
• Expanding the role of women in operational and managerial functions
drives innovation, increases productivity, and builds through training and career development programs (gender
a positive work culture. The application of diversity committee).
and inclusion principles is also key to maintaining
• Building an inclusive work environment through anti-discrimination
harmonious relationships among employees from policies and secure reporting mechanisms for violations.
different backgrounds, especially in multicultural
operating areas. • Providing ethics, leadership, and workplace behavior training to
strengthen a culture of mutual respect.
• Improving employee family welfare through equal and accessible
education, health, and housing facilities.
• Conducting regular communication and dialogue.
Community | Occupational Health and Safety
Materiality Considerations Strategy
Occupational health and safety (OHS) is a top priority • Implementing a zero-accident policy through safety SOPs, risk
for companies in order to maintain operational identification, and routine controls.
continuity and increase productivity. In the plantation • Strengthening the Occupational Health and Safety (OHS) culture
and processing sectors, every incident has the through training, safety briefings, safety campaigns, and stop-work
potential to cause a major impact on thousands of authority.
workers and the surrounding community. In addition • Providing and overseeing the use of PPE, as well as enhancing worker
to the risk of injury and loss of life, incidents may competencies through OHS training and certification.
result in operational disruptions, high recovery costs, • Conducting periodic inspections of facilities and work equipment,
lawsuits, and pressure on the Company’s reputation. and establishing emergency response teams, evacuation drills, and
Therefore, a culture of safety must be embedded in occupational health services.
all activities through training, supervision, and the • Documenting and following up on near misses and incidents as
implementation of an effective risk management part of continuous improvement and compliance with national OHS
system. regulations.
PT Dharma Satya Nusantara Tbk 28 Sustainability Report 2025
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Governance | Environmental and Legal Compliance
Materiality Considerations Strategy
Non-compliance with • Implement a compliance management system to monitor all relevant environmental and
environmental regulations and legal regulations, both domestic and international (AMDAL, hazardous waste, emissions,
laws may lead to fines, operational EUDR, and others).
disruptions, and reputational • Establish a compliance unit or committee that oversees the implementation of regulations
risks, and could also directly and reports directly to the Board of Directors.
impact environmental and • Conducting periodic identification, evaluation, and mitigation of environmental risks,
social sustainability. Therefore, including pollution, deforestation, water use, and waste management.
compliance with domestic and
• Organizing regular training on environmental regulations, waste management,
international regulations is critical
environmental health and safety, and licensing.
to maintaining market access and
meeting stakeholder expectations. • Coordinating with regulators and stakeholders and conducting regular internal audits on
environmental and legal aspects, including field inspections to ensure compliance.
Governance | Stakeholders Engagement
Materiality Considerations Strategy
Stakeholder engagement is a material • Conducting regular dialogue and managing transparent grievance mechanisms
issue because the success of a company’s with communities, government authorities, and local organizations.
operations depends heavily on harmonious • Building collaborative socio-economic programs (education, healthcare, and
relationships with the community, infrastructure) together with stakeholders.
government, employees, business partners,
• Enhancing employee engagement through communication forums, training
and customers. Transparent and responsive programs, and surveys.
communication is necessary to minimize
potential conflicts, maintain social license • Maintaining open communication with suppliers and business partners to ensure
compliance with sustainability standards.
to operate, and ensure that stakeholder
needs and expectations are integrated into • Reporting sustainability performance on a regular basis as a form of accountability
corporate planning and decision-making. to all stakeholders.
Governance | Corporate Governance and Business Ethics
Materiality Considerations Strategy
Transparent, accountable, and ethical • Implementing anti-corruption, anti-bribery, and conflict-of-interest policies in
business practices are the foundation line with applicable regulations and international standards.
for maintaining a company’s reputation, • Ensuring transparency and accountability through financial reporting, audits,
ensuring legal compliance, and building and regular disclosures.
stakeholder trust. The application of
good governance principles helps • Promoting the Code of Ethics and providing a secure, accessible
whistleblowing system.
prevent corruption, conflicts of interest,
and legal violations while ensuring that • Strengthening human capital capacity through training on ethics, legal
every decision is made professionally compliance, and good corporate governance.
and with a focus on sustainability. • Integrating ESG principles into corporate decision-making processes and
strategic planning.
PT Dharma Satya Nusantara Tbk 29 Sustainability Report 2025
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DSNG’s Sustainability Achievements and Contributions To Sustainable
Development Goals (SDGs)
Forest Pillar
Protection of areas with • Management and protection of a conservation area covering 16,355 hectares within
High Conservation Value and outside of our concessions (±15% of the total concession area).
within concessions. • Cooperation with stakeholders in biodiversity survey activities.
• Implementation of community-based conservation programs.
• Management of the RaCP conservation program in Laman Satong Village, Matan Hilir
Utara Subdistrict, Ketapang Regency, managing 654 hectares, and Sepakat Jaya Village,
Nanga Trayap Subdistrict, Ketapang Regency, West Kalimantan, covering an area of
6,967 hectares.
Implementation of • Biodiversity monitoring continues to be carried out with the support of the SMART Patrol
biodiversity conservation application and camera traps.
monitoring. • Management of 8,733 hectares of conservation areas as habitats for flora and fauna,
including 33 species classified as Critically Endangered, Endangered, and Vulnerable
according to the IUCN Red List in 2025, with monitoring recording 728 fauna species
encounters and 560 flora species.
• Deforestation monitoring in concession and supplier areas using the Nusantara
Atlas system.
• Data collection on animals and tree species in conservation areas.
• Training of conservation task force personnel.
• Implementation of wildlife conservation and ecosystem restoration programs.
• Collaboration between DSNG and SINTAS (ZSL partner) in the management of
conservation areas and biodiversity using the TNFD LEAP approach.
100% supplier • ≥ 75% of suppliers have signed the NDPE commitment.
compliance with DSNG’s • Implementation of the NDPE policy through outreach has reached 50% of IPC suppliers,
NDPE policy and supply 50% of independent cooperatives, and 25% of agents.
chain traceability. • Traceability of plantations across all palm oil mill units has reached 97.76%.
• Palm kernel supply traceability reached 100% traceability to the factory and 99.48%
traceability to the supplier plantation.
• Supplier capacity has been increased through field schools for 8,562 farmers.
• Traceability of wood and wood products from the Wood Products & Renewable Energy
Business Unit has reached 100% traceability to the supplier level.
Farmers benefiting • In 2025, 1,000 farmers benefited from the jabon seed distribution program, along with
from the jabon seed special training for 200 farmers, including 71 women.
distribution program.
Farmers participating • DSNG collaborated with Rainforest Alliance to appoint 25 trainers to provide training to
in capacity-building 290 farmers, consisting of 173 men and 117 women, in the process of capacity building
programs. related to climate-resilient agroforestry systems, financial literacy, and FSC certification.
Rejuvenation of DSNG • Implementation of a palm oil plantation rejuvenation program covering an area of
palm oil plantations. 2,249 hectares.
PT Dharma Satya Nusantara Tbk 30 Sustainability Report 2025
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Climate Pillar
DSNG’s business and Climate Change Adaptation Program:
operations are resilient • Development of water conservation projects at PT BPN.
and adaptive to climate • Strengthening climate adaptation through conservation and pollinating insects.
change impacts. • Protection of workers’ health against extreme heat risks.
• Installation and operation of water recycling systems in the Wood Products business unit.
GHG emissions The Company’s emission intensity decreased compared to the base year (2022) through
mitigation through a several measures:
targeted 44% reduction Palm Oil Business Unit:
by 2030, comprising • Preparation and implementation of an energy self-sufficiency roadmap.
70% Scope 1, 28% • Construction and operation of an Integrated Waste Management Facility (TPST).
Scope 2, and 23% • Utilization of organic waste as fertilizer and alternative energy sources.
Scope 3 reductions. • Mapping biomass to identify potential alternative energy sources available throughout
the DSNG value chain.
• Application of circular economy in energy and waste management.
• Based on calculations using the RSPO PalmGHG Calculator v4, total emissions amounted
to 291,322 tCO₂e, with an emission intensity of 0.57 tCO₂e per ton CPO.
Wood Products and Renewable Energy Business Unit:
• Utilization of electricity from renewable energy sources.
• Application of technology and machine modifications for energy savings.
• Replacement of fossil fuel-based operational equipment with electricity, such as forklifts.
• Utilization of wood waste from the wood products and renewable energy business unit
as boiler fuel.
• Application of closed-loop system innovations in dust collectors.
Promoting field-based Integrating climate adaptation and mitigation approaches through the DSN Award:
solutions that support • Increasing the Productivity of Solid BP1 Estate Applications (Soil Organics Adaptation)
emissions efficiency and • Optimizing the Use of Shell Fuel from Light Tank Dirt Separators (LTDS) to Boilers
climate resilience through (Reducing Biomass Use - Scope 1)
strengthening operational
innovation.
Energy self-sufficiency • Operation of Bio-CNG and Biogas facilities to support operational energy needs.
that is supported by the • Utilization of renewable energy to partially replace fossil fuel consumption.
use of in situ renewable • Contribution of POME (Palm Oil Mill Effluent) utilization toward greenhouse gas
energy sources. emission reduction.
• Transition to Bio-CNG fuel vehicles.
• Implementation of energy-saving lifestyles.
Efficient water management, • The water usage intensity of the palm oil mill unit in 2025 was 0.87 m3/ton of FFB.
with efforts to reduce or • Water usage intensity in the DSN WP Panel is 0.63 m3/m3, and in the DSN WP Floor
maintain water intensity is 0.07 m3/m2.
below 1.1 m³ per ton of FFB. • The water intensity of the renewable energy business unit in 2025
is 0.06 m3/ton of production.
• GRHA DSN implements water efficiency in the chiller system to maintain water
quality stability.
• Implementation of boiler water recycling optimization in WP Panel.
Waste management at By 2025, GRHA DSN will be able to manage around 70% of organic waste in situ through:
GRHA DSN Composting leaves; and twigs and Developing 76 Biopori (biopore) holes.
PT Dharma Satya Nusantara Tbk 31 Sustainability Report 2025
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Community Pillar
Capacity building for independent Implementation of farmer field schools for independent smallholders who supply
smallholder best practices. FFB through cooperatives and agents.
Empowering communities
Collaboration with local suppliers to support the Company’s
surrounding operational areas through
operational activities.
livelihood improvement initiatives.
Ensuring healthy lives and • Achievement of 10 Zero Accident certifications in operational entities.
promoting well-being. • Implementation of mosquito larvae eradication programs.
• Regular medical check-ups (MCU).
• Training and dissemination of information on certification and
implementation of OHS (Occupational Health and Safety)
Support for healthcare facilities Management of clinic facilities within operational areas, supported by
within and around operational areas. qualified medical personnel and adequate medical equipment.
Equal employment • Mentoring partner Credit Union with 2,781 members and total assets of IDR
opportunities for local 67.5 billion.
communities. • Collaboration with Village-Owned Enterprises (BUMDes) to support the
operational needs of 300 local farmers.
• Climate-resilient agroforestry assistance for smallholder farmers.
• Layer poultry farming training for 12 beneficiaries, generating a total
income of IDR 12.37 million.
Protection and fulfillment of • Implementation of gender assessment in collaboration with an
women’s and children’s rights. independent institution.
• Gender committee training involving 356 members on gender equality,
violence prevention, and response mechanisms.
• Provision of childcare facilities for employees in operational areas.
• Supplementary feeding, Vitamin A, and regular growth monitoring for
1,020 children.
• Reproductive health screenings and early cancer detection education for
1,000 women of reproductive age.
Indigenous community Implementation of cultural preservation activities and capacity building for
development and cultural indigenous communities through education, creative economy initiatives,
heritage protection. and social programs.
Improving access to education and • Environmental education programs, strengthening of cultural values, free
reducing school dropout rates. school meals, and OHS training for vocational students.
• Data collection, administrative assistance, outreach, monitoring, and
mandatory return-to-school policy.
Enhancing village access and • Development and maintenance of assisted village infrastructure.
connectivity through infrastructure • Road and drainage improvements, and support for public facilities.
strengthening.
PT Dharma Satya Nusantara Tbk 32 Sustainability Report 2025
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Sustainable Innovations [POJK F.26]
In an effort to strengthen operational performance and sustainability, the Company integrates technological innovation, energy
efficiency, and a culture of continuous improvement across all lines of business. Through the annual DSN Award Convention,
the Company recognizes teams and units that have successfully implemented performance improvement initiatives across
plantations, palm oil mills, heavy equipment, infrastructure, wood products, and supporting aspects and sustainability.
In 2025, DSNG recorded the participation of 695 teams/themes in the DSN Award Convention. A total of 5,185 participants
successfully participated fully through to the convention stage, and the top seven teams were selected to advance to the
National Quality and Productivity Work Meeting (TKMPN). Outstanding contributors received financial awards and trophies, as
well as the opportunity to represent their companies at the XXVII 2025 National Quality and Productivity Meeting (TKMPN) held
on 24–29 November 2025 in Harmoni One Hotel & Convention Center, Batam. The following are examples of the best forms of
sustainability innovation and their impact on the Company:
Forms of Innovation and Their Impact on the Company [SPOTT 120]
Palm Oil Business Unit
Winning Innovation Impact on the Company
QCP: Repairing Damaged Injectors in Heavy Equipment Improved reliability of heavy equipment,
Excavators, Motor Graders, and Compactors at PT resulting in reduced operational downtime.
Gemilang Utama Nusantara.
QCC: Reducing Material Waste in Reducer Fabrication at More efficient use of raw materials, helping to
the Central Workshop Fabrication of PT GUN. reduce material costs.
QCC: Reducing the Implementation of Basic Census Improved accuracy of plant census data, supporting
Re-verification in the Replanting Area of PT Swakarsa more precise agronomic planning.
Estate Jabdan 2.
QCC: Improving the Storytelling Skills of TPA Improved quality of TPA services to support better
Teachers at PT DSN Muara Wahau Site. development of workers’ children.
QCC: Optimizing the Residential Waste Management Strengthened waste segregation and 3R culture,
System at Miau Baru Station. supporting the circular economy in
operational areas.
SS: Increasing the Lifetime of Cleaning Tools at the Reduced frequency of equipment replacement,
New Miau Station leading to lower downtime in cleaning activities.
PT Dharma Satya Nusantara Tbk 33 Sustainability Report 2025
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Wood Product Business Unit
Winning Innovation Impact on the Company
QCC: Reducing Motor Failure Frequency in Boiler operational stability improved, resulting
Oil Long Boilers. in smoother production processes.
QCC: Reducing Waste Catcher Disposal. Supporting the achievement of sustainability
targets and waste reduction.
QCC: Increasing the Percentage of Liquid Coating Waste Improving the quality of wastewater treatment,
Management Coating from 10% to 100% in Hazardous.. resulting in more stable and safer effluent parameters.
Waste Area
QCP: Improving the Quality of Export-Import Accelerating documentation and clearance
Services at PT TKPI. processes, thereby shortening shipment lead times
(export/import).
SS: Modification of Broken Sprockets on the Chain Encouraging technical innovation, improving
Conveyor of Double Saw Machine 02. engineering quality, and strengthening a culture of
continuous improvement.
HO & New Strategic
QCC: Improving the Productivity of Bagging Workers in Improving employee work quality through
Department 2 of PT Panyindangan. more effective and optimal work standards.
QCP: Reducing the Percentage of Error Plan vs. Actual Increasing accuracy in achieving operational targets,
Utilization of BioCNG at the Jabdan 2 Estate of PT SWA. particularly when there is a mismatch between
energy supply and demand.
PT Dharma Satya Nusantara Tbk 34 Sustainability Report 2025
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Innovation Culture Driving Efficiency [POJK F.26]
DSNG promotes the use of In the Palm Oil business unit, the QCC team Gogoe optimized residential waste
innovation and technology management at the Miau Baru Waste Facility by applying the 8-Step QCC method.
through the Quality Control The initiative focused on waste segregation at source and the development of an
Circle (QCC) program to integrated recycling system, including composting of organic waste, paper recycling,
enhance operational efficiency, and processing of inorganic waste. The system was independently designed to be
environmental performance, cost-efficient and easily replicable. As a result, the waste management rate improved
from 0% to 100%, with approximately 9 kilograms of waste per day fully processed
and occupational safety across
without disposal to the environment. This program enhanced environmental cleanliness,
all business units.
generated annual cost savings of approximately IDR 10.25 million in landfill equipment
expenses, and increased environmental awareness among residents.
In the DSN WP Panel business unit, the QCC team Hello improved the management
of water catcher waste from Hotpress 6 by developing a multi-media water filtration
system, installing a rotating pipe mechanism, and reusing the filtered water. Waste
discharge was reduced from an average of 62 kilograms to approximately 2 kilograms
per month. Laboratory test results confirmed that the treated water met quality
standards and could be reused. This initiative resulted in cost savings of approximately
IDR 2.84 million per month, reduced environmental pollution risks, and improved
operator safety and workplace comfort.
In the DSN WP Floor business unit, the QCC team, Sehat developed an in-house chemical
formulation for managing coating wastewater and optimized the performance of the
wastewater treatment plant (WWTP). Implementation of this initiative eliminated cases of
skin irritation and chemical burns among workers, stabilized wastewater pH levels within
the range of 7 to 8 in compliance with regulatory standards, and reduced wastewater
management costs by 81.5%, from approximately IDR 9.54 million to IDR 1.17 million per
month. The program strengthened environmental compliance and had a positive impact
on employee morale, with no further complaints reported.
Shared Prosperity
Indirect Economic Impact [GRI 203-1, 203-2]
The Company is committed to promoting sustainable MSME development, and community-based arts and
development within the communities surrounding its ecotourism groups, with an investment cost of IDR 812 million.
operational areas by implementing the principle of shared By December 2025, this initiative is expected to generate
prosperity. This effort not only involves local communities in potential community income of IDR 329 million, reflecting the
the business value chain but also ensures the sustainability program’s contribution to increasing local economic activity
and resilience of their livelihoods. Communities contribute as through a Social Return on Investment (SROI)-based mentoring
suppliers of raw materials, transportation, and construction approach.
services, as well as food providers for employees and their
families. Additionally, the Company also generates indirect economic
impacts through the implementation of CSR programs in
Throughout 2025, the Company implemented 15 economic the infrastructure sector. This infrastructure supports the
empowerment initiatives involving women’s groups, youth, smooth mobility of people and goods and expands access
and micro, small, and medium enterprises (MSMEs) based on to economic activities, thereby creating indirect economic
local wisdom around the palm oil business unit concession. impacts through improved accessibility and efficiency of local
These programs included business development in non-palm economic activities.
oil sectors, such as coffee, honey, fisheries, chicken farming,
maintenance and repair services, environmental management,
PT Dharma Satya Nusantara Tbk 35 Sustainability Report 2025
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Other Significant Indirect Impacts [GRI 203-2]
As part of its efforts to empower the local community’s economic development in its operational areas, DSNG actively involves
local suppliers in their business activities.
Proportion of Supplier Involvement by Number of Business Entities
2025 2024 2023
Description
Total % Total % Total %
Local Suppliers 203 31.67 212 41.81 197 42.73
National Suppliers 423 65.99 290 57.19 257 55.75
International Suppliers 15 2.34 5 0.99 7 0.02
Total 641 100
[SRI KEHATI 02] 507 100 461 100
Proportion of Suppliers Involvement by Procurement Value [GRI 204-1]
2025 2024 2023
Description Unit
Total % Total % Total %
Local Suppliers 412,682 36 310,411 45 371,741 56
National Suppliers Rp Million 721,227 64 385,397 55 289,985 44
Total (Local + National) 1,133,910 100 695,808 100 661,726 100
[SRI KEHATI 02]
International Suppliers USD 9,883,969 10,411,514 13,222,240
Description:
• Local suppliers are those who can only supply the Company’s needs within the East Kalimantan/Temanggung area, with wholesale shipping to nearby
cities such as Samarinda. Vendor addresses are generally located in Balikpapan, Samarinda, or the surrounding plantation/factory areas.
• National suppliers are those capable of supplying all of the Company’s plantation locations, such as Temanggung, Boyolali, East Kalimantan, North
Kalimantan, West Kalimantan, and Central Kalimantan.
• International suppliers are suppliers of imported goods who are generally domiciled outside of Indonesia.
Total Asset Credit Union (CU)
2025 2024 2023
Name Total Total Asset Total Total Asset Total Total Asset
Members (Rp billion) Members (Rp billion) Members (Rp billion)
CU Mitra Mandiri 2,781 67.50 2,640 58.88 2,390 54.23
CU Blom Bea Ling 1,336 58.12 1,234 46.26 1,113 43
CU Satu Hati 353 8.36 359 8.36 327 7.22
CU Padulangan Bersatu 426 3.93 405 4.1 343 3.5
DSNG generates significant indirect impacts through various Credit Union (CU) mechanisms that positively influence
communities and the wider social ecosystem. Key indirect impacts include:
Strengthening the local Symbiotic relationships
economic ecosystem between communities and
the Company
Replication of
Inclusive and sustainable
successful models
development
Enhanced social
network and gender Multiplier effects on
empowerment regional welfare
Improved community Reduced dependence on
competencies and natural resources
long-term resilience
PT Dharma Satya Nusantara Tbk 36 Sustainability Report 2025
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Direct Economic Impacts [GRI 201-1, 13.22.2]
In 2025, the Company generated revenue of IDR 12.3 trillion, Throughout 2025, DSNG did not receive any financial
an increase of 21.7% compared to the previous year’s revenue assistance from the government. The Company’s economic
of IDR 10.1 trillion. The largest revenue contribution came value was derived solely from the sales of wood products,
from sales of palm oil products at 88%, followed by 10% from palm oil, and renewable energy. A portion of the economic
wood products and 2% from renewable energy. Revenue value generated was distributed to stakeholders in the form of
growth occurred across all business segments, including palm dividends, employee remuneration, community investment,
oil, wood products, and renewable energy, with each segment taxes, and other allocations in accordance with corporate
increasing by 23.5%, 7.8%, and 23.8% respectively in 2025 policies and applicable legal procedures.
compared to the previous year.
Economic Value Generated and Distributed
2025 2024 2023
Revenue 12,314,712 10,119,220 9,498,749 Economic Value Generated
Cost of Goods Sold 8,464,728 7,115,019 6,971,281
General and Administrative Expenses
(including employee salaries and 527,752 516,048 508,145
allowances)
Payment to Shareholders 254,396 233,197 317,995
Economic Value Distribution
Profit Distributed to Owners of
1,840,490 1,142,493 839,809
the Parent Entity
Payments to the Government 625,842 388,034 518,410
Total Distribution of Economic Value 11,713,208 9,394,791 9,155,640
Total 601,504 724,429 343,109 Retained Earnings
Business Activities and Other Relevant Business Relations [POJK C.4] [GRI 2-6, 201-4]
Throughout 2025, the Company’s business activities remained DSNG has no share ownership originating from government
consistent with the previous year, covering the production entities. As of 2025, all shares of the Company are fully held by
and sale of crude palm oil, kernel, palm kernel oil, as well as non-government shareholders. During the reporting period,
wood products and renewable energy products. the Company did not receive any financial assistance from
the Government of the Republic of Indonesia to support its
operational activities.
Tax Governance [GRI 207-1, 207-2, 207-3]
DSNG has a significant indirect impact through local employment and increased economic activity in the surrounding area
through tax payments and procurement purchases from local suppliers. In fulfilling its tax obligations, DSNG refers to the tax
policy published on its DSNG website, which forms the basis of its tax strategy. This tax strategy will be reviewed periodically to
ensure it remains in line with regulations. Further information regarding taxes can be found in the DSNG 2025 Annual Report on
page 139-140.
PT Dharma Satya Nusantara Tbk 37 Sustainability Report 2025
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Forest Pillar
Forests and landscapes form a central pillar of DSNG’s
sustainable management approach, ensuring that both
operational activities and supply chains align with the
principles of forest protection, deforestation prevention, and
biodiversity conservation. These efforts are executed through
the comprehensive implementation of the NDPE policy,
strengthened traceability of raw material sources, measurable
stewardship of conservation areas, and the application of
technology-based monitoring across all operational areas.
PT Dharma Satya Nusantara Tbk 38 Sustainability Report 2025
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Target and Progress
Biodiversity Conservation [GRI 101-1]
Conservation
areas within
8,733 Ha
Conservation
areas outside
7,621 Ha
RaCP Program in Laman
concessions concessions
Satong and Lemmanis
Flagship Conservation Program
Program Results
HCV Management in Collaboration with BUMDes
Covering an area of 1,197.5 hectares.
Nehas Liah Bing
Conservation Management in Collaboration with the Suak
Covering 123.31 hectares in Suak Medang Village.
Indigenous Community
Conservation Monitoring in Collaboration with SINTAS, Implementation of the Taskforce on Nature-related Financial
East Kalimantan Disclosures (TNFD) approach.
A total of 1,288 wildlife encounters, consisting of 566 birds, 92
Wildlife Monitoring
mammals, 70 reptiles and amphibians, and 560 plant species.
8,238 trees were planted through rehabilitation activities, tree
Tree Planting
islands, remediation, and enrichment planting.
Supply Chain - Palm Oil Business Unit Supply Chain of the Wood Products Business Unit
Traceability to Plantation of FFB 97.76% Traceable Volume of
100%
Panel Wood Products
Kernel Traceability to POM 100% Traceable Volume of
Flooring Wood Products 100%
Traceability to Plantation of Kernel 99.48%
Supply Chain of the Renewable Energy Business Unit
The supplier has engaged
and signed the NDPE 100%
Traceable Volume of
Wood Pellet Products 100%
Deforestation and Conversion
Free Supply Volume 97.76%
PT Dharma Satya Nusantara Tbk 39 Sustainability Report 2025
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Supply Chain Management [GRI 2-6, 13.23.1]
DSNG implements a sustainable supply chain approach for its three main commodities, palm oil, wood product, and
renewable energy. This is carried out through the application of the No Deforestation, No Peat, No Exploitation (NDPE) policy
for palm oil, as well as sustainable forestry schemes and the Timber Legality Verification System (SVLK) for wood products.
Supply Chain in the Agro-Palm Oil Business Unit [GRI 101-4]
DSNG continues to integrate NDPE standards within the management of its palm oil supply chain. With a focus on
preventing deforestation, preserving peatlands, and safeguarding the rights of workers and communities, the Company
reaffirms its commitment to fostering a transparent and ethical palm oil industry across all levels of operation.
Plantation Traceability
(Indirect)
Palm OilKelapa
Kebun Plantation
Sawit
Spot Purchase
Traceability (Indirect)
Level 2 Supplier
Aggregator 2/
Spot Purchase Aggregator 1 Spot Purchase Farmers
Weigh Station
Membership
Spot Purchase
Traceability (Direct)
Level 1 Supplier
IPC Agents Cooperatives
Palm Oil Mills
PT Dharma Satya Nusantara Tbk 40 Sustainability Report 2025
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DSNG receives Fresh Fruit Bunches (FFB) from three main sources: nucleus plantations, plasma plantations, and external
suppliers. External suppliers are further classified into three categories, namely plantation companies outside the DSN Group,
independent cooperatives, and FFB agents or collectors.
In 2025, DSNG operated one Kernel Crushing Plant (KCP) and 12 Palm Oil Mills (POMs). One POM has been under maintenance
and non-operational since January 2024. The following presents the FFB supply composition to DSNG’s operating POMs during
the year.
FFB Supply in 2025 FFB Supply Sources
1,663,463 446,708
(61.40%) (16.49%) 22.11%
25,537
(0.94%)
95,872
(3.54%)
77.89%
477,490
(17.63%)
Nucleus Plantation Partnership Plantation IPC Plantation External Suppliers
Cooperatives Agents Nucleus and Plasma Plantation
Traceability of FFB Supply [GRI 308-1, 308-2]
DSNG conducts supply chain identification for all Fresh Fruit Bunch (FFB) supplies, with a particular focus on external suppliers.
This identification process is carried out down to the plantation level supplying FFB to DSNG’s palm oil mills. In 2025, DSNG’s
Palm Oil Mill did not receive FFB deliveries from any new suppliers.
Overall, DSNG’s achievement in FFB traceability to the plantation level (Traceability to Plantation/TTP) reached 97.76%. in 2025.
Traceability to Plantation in 2025 (%) [GRI 13.23.2, 13.23.3] [SASB FB-AG-430a.1]
Traceable 97.76%
Untraceable 2.24%
PT Dharma Satya Nusantara Tbk 41 Sustainability Report 2025
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The details of traceability levels for each palm oil mill are presented below:
Traceability by Palm Oil Mill Unit in 2025 (%)
PKS 1 PKS 2 PKS 3
0% 0% 100% 0% 87.9% 12.1%
PKS 4 PKS 5 PKS 6
92.9% 7.1% 100% 0% 100% 0%
PKS 7 PKS 8 PKS 9
94.5% 5.5% 100% 0% 100% 0%
PKS 10 PKS 11 PKS 12
100% 0% 100% 0% 94.5% 5.5%
Traceable Untraceable Not Operated
DSNG operates a Palm Kernel Crushing Plant (KCP) in Muara Wahau to produce Palm Kernel Oil (PKO), with a processing
capacity of 400 tons per day. All palm kernels processed at the KCP are sourced entirely from DSNG’s palm oil mills in East
Kalimantan. As a result, 100% of the palm kernel supply is traceable to mill (TTM), and 99.48% is traceable to plantation (TTP).
Further details on the PKO traceability system from DSNG’s KCP are presented in the NDPE Report.
PT Dharma Satya Nusantara Tbk 42 Sustainability Report 2025
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Supplier and Smallholder Engagement [GRI 407-1, 408-1, 409-1, 13.23.1, 13.23.4]
Since March 2020, DSNG has implemented its NDPE Policy (No Deforestation, No Peat, and No Exploitation), which applies
across DSNG’s plantation operations as well as to suppliers, particularly Fresh Fruit Bunches (FFB) suppliers, as the main raw
material for DSNG products. The engagement of suppliers and smallholder farmers is designed to ensure that all stakeholders
clearly understand and effectively implement the DSNG NDPE compliance policies and processes.
DSNG’s Readiness Steps for NDPE Policy
IPCs Plasma and Agro-Inputs External Cooperatives Agents
Registration of Independent farmer members and farm registration
Commitment to the Code of Ethics and agreement on supplier roadmap
negotiations to towards compliance
Implementation of the Supplier Roadmap, along with training and capacity
Registration and Socialization building supported by DSNG
at the Supplier Group Level
Registration of independent farmers
Monitoring, Reporting,
Supplier Commitment
Traceability, Reconciliation, Landscape-level and NDPE Verification -
and Verification monitoring and protection Auditing and Compliance
Supplier Activities According to Monitoring
the NDPE Complienace Roadmap
Full Traceability and NDPE
Compliance Management
Performance Reporting
To ensure transparency, DSNG’s NDPE commitments and implementation roadmap are publicly available on the Company’s
official website. The implementation of the NDPE policy among FFB suppliers is critical to achieving the target of 100%
compliance by the end of 2025. DSNG’s FFB-supplying smallholders are classified into the following groups:
Plasma Smallholders (Fully Managed Supported Smallholders (Limited Independent Smallholders
Scheme Smallholders) Scheme Smallholders) Plantations are independently
Plantations are fully managed by Plantations are independently managed managed by farmers without
the Company, including cultivation by land-owning farmers, with Company direct involvement from the
practices, operational activities, and support in the provision of agricultural Company in operational
harvest marketing. inputs (saprodi), such as seedlings, planting management.
activities, plantation road development,
and other production inputs.
FFB Smallholder suppliers delivering to DSNG’s POM consist of two main groups, namely Partnership Smallholders and
Independent Smallholders. The profiles of each supplier group are presented as follows:
PT Dharma Satya Nusantara Tbk 43 Sustainability Report 2025
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Smallholder Supplier Profile in 2025 [GRI 308-1, 308-2]
Type of Smallholder Group Type Number of Cooperatives/ Groups Number of Farmers Area (ha)
Plasma Scheme Partnership 52 12,569 24,929
Partnership
Input Support Partnership
13 1,708 4,113
(Saprodi)
Independent Cooperatives 26 5,180 13,993
Independent
Agents 52 7,082 26,305
NDPE Implementation for Suppliers [GRI 101-4, 308-2] [SASB FB-AG-430a.2, FB-AG-430a.3]
1 The implementation of the NDPE policy for suppliers begins with the completion of a registration form and signing the
declaration of adherence to the Company’s Code of Ethics and NDPE Policy by suppliers and supplying farmers. This initial
step ensures that all parties involved in the supply chain are clearly identified. Suppliers who have completed this stage
are categorized as “Registered.”
2 Subsequently, through the supplier engagement program, farmer data collection is conducted, followed by NDPE
dissemination through farmer field schools to strengthen farmers’ capacity, assistance in obtaining STDB (Plantation
Registration Certificate), and a gap assessment of NDPE compliance to identify areas requiring improvement to achieve
full compliance. Suppliers who have completed this process, undergone assessment by the Sustainability Operation team,
and been audited but have not yet achieved a minimum score of 75% are categorized as “Controlled.”
3 To ensure NDPE compliance, a Monitoring, Review, and Verification (MRV) reporting process is implemented. MRV is
conducted for each supplier, with proportional sampling applied to supplying farmers for verification purposes. Suppliers
that have completed the MRV process and achieved a score of ≥ 75% based on the assessment criteria are categorized
as “Compliant.” As of the 2025 reporting year, NDPE dissemination has reached 50% of IPC suppliers, 50% of Independent
Cooperative farmers, and 25% of Agent farmers.
4 The implementation of NDPE Measurement, Reporting, and Verification (MRV) in 2025 covered 20 suppliers, consisting of
1 IPC supplier, 11 Independent Cooperative suppliers, and 8 Agent suppliers. With this additional MRV implementation,
all external suppliers, including IPC, Independent Cooperatives, and Agents, have undergone the MRV process. Going
forward, NDPE MRV will be conducted periodically every two years for each supplier. In addition, the Company will
provide guidance to suppliers that have not yet met the NDPE criteria.
Summary of Supplier Status in NDPE Implementation in 2025 [GRI 308-1, 308-2]
Registered Controlled Compliant
Supplier Total
Unit
Type Suppliers Total % Total % Total %
IPC Unit 4 4 100% 4 100% 2 50%
Independent
Unit 26 26 100% 26 100% 13 50%
Cooperatives
Agents Unit 52 52 100% 52 100% 21 25%
Total Unit 82 82 100% 82 100% 36 41.67%
The Monitoring, Reporting, and Verification (MRV) Audit represents supplier commitment to implementing the No
Deforestation, No Peat, No Exploitation (NDPE) policy. Through MRV, the Company verifies legal compliance, ensuring
plantations are not located within forest areas or peatlands, and that plantation plots are georeferenced and clearly demarcated.
From an environmental and operational perspective, MRV ensures zero-burning land clearing, proper seed usage, and
responsible fertilizer and pesticide application in line with Good Agricultural Practices (GAP). The audit also assesses
Occupational Health and Safety (OHS) implementation, grievance handling mechanisms, supplier empowerment initiatives, and
NDPE & GAP socialization. This process strengthens supply chain traceability down to the plantation level.
PT Dharma Satya Nusantara Tbk 44 Sustainability Report 2025
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DSNG provides capacity-building support to farmers through the Farmer Field School (Sekolah Lapang) program. As of the
end of 2025, the program had reached 3,365 Independent Smallholder Cooperative farmers (62%), 1,834 Agent farmers
(34%), and 221 internal company participants (4%). These participants received guidance and training materials on
sustainable plantation management, including NDPE and grievance mechanisms, occupational health and safety (OHS) topics,
as well as dissemination of ISPO and RSPO standards, and oil palm agronomy through the Farmer Field School
(Sekolah Lapang) program.
Farmer Field School Participants
Farmer Field School Participants
9.000 8,562 Agent
8.000
6.000 5.420 34%
5.000
Internal
4.000
3.000
3,142 4%
2.000 Cooperatives
1.000
0
62%
2024 2025 Total
Data Field School Independent Smallholder Farmers in 2025
Male Female
4.141 1.279
Training sessions were conducted through in-person formats, including presentations, group discussions, case studies, and
question-and-answer sessions. The training materials covered an introduction to NDPE principles, examples of responsible
cultivation practices, and case studies from DSNG’s operations. All Independent Cooperatives and Agents have completed gap
analyses and developed corresponding action plans to address identified gaps.
Engagement Partnerships with Independent
Smallholder Suppliers [GRI 101-3, 13.22.1, 13.23.4]
In order to enhance the capacity and provide continuous
development support for independent smallholders supplying
FFB to DSNG’s palm oil mills, the Company has established
partnerships with various stakeholders.
Farmer Data Collection and Capacity Building
Collaboration on farmer data collection and capacity-building initiatives was implemented at DSNG subsidiaries
located in Sekadau, West Kalimantan, and Lamandau, Central Kalimantan. In Sekadau, the collaboration involved
PT Agro Andalan, SPKS, and PT SMART Tbk. Meanwhile, in Lamandau, cooperation was carried out between PT Pilar
Wanapersada and SOLIDARIDAD Indonesia. Through these collaborations, the programs reached a total of 1,250
farmers in Sekadau and 667 farmers in Lamandau.
Establishment of Farmer Institutions and Cooperatives
The establishment of farmer institutions and cooperatives in Sekadau was conducted in collaboration with SPKS and
PT SMART Tbk. By the end of 2025, a total of 55 farmer groups had been formed as learning groups, and two additional
cooperatives were in the process of being established, in addition to three cooperatives that had been previously
formed. The target for cooperative facilitation under this collaboration is to support a total of five cooperatives by the
end of 2026. In Central Kalimantan, collaboration with SOLIDARIDAD Indonesia has facilitated the development of 37
farmer groups. Some of these groups will be encouraged to consolidate and form cooperatives, as well as to prepare
for participation in smallholder sustainability certification processes. In addition, collaboration with GIZ through the
Sustain Kutim Program in Bengalon has resulted in the establishment of two cooperatives partnering with PT Bima
Palma Nugraha, including support for agricultural production inputs (saprodi).
PT Dharma Satya Nusantara Tbk 45 Sustainability Report 2025
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Certification
Since 2023, several DSNG subsidiaries in Muara Wahau have collaborated with GIZ to support six cooperatives
in obtaining ISPO and RSPO certification. To date, DSNG’s palm oil mills in Muara Wahau receive FFB from five
cooperatives that remain certified and continue to support compliance with surveillance requirements. Those 5
Cooperatives are Koperasi Sumber Rejeki, Koperasi Sawit Usaha Tani Sejahtera, Koperasi Karya Indah, Koperasi Makarti,
and Koperasi Usaha Tani Sejahtera.
Supply Chain in the Wood Products Business Unit [GRI 13.23-2, 13.23-4]
In the Wood Products Business Unit, DSNG sources sengon In 2025, a total of 1,000 farmers, including 85 women farmers,
and jabon from Community Forests through partnerships benefited from the Company’s regular jabon seedling
with local farmers and collectors. All timber complies with distribution program. In addition, the Company conducted
the SVLK timber legality standard and has clear traceability. specialized training on sengon and jabon cultivation across
The Company has also begun strengthening land mapping nine villages in the Temanggung and Magelang areas,
and monitoring efforts to prevent deforestation risks within reaching 200 farmers, including 71 women farmers.
its supply chain. With the support of external stakeholders,
the Panel Wood Products Business Unit is planning to develop
a landscape-based approach to promote sustainable and
deforestation-free agroforestry in Central Java in
the coming years.
Farmer
+
Bakul (Level 1 Supplier ) DEPO (Level 2 Supplier ) Sawmill Sawmill
Contract by DEPO
PTPN
DSN WP Panel
PT Dharma Satya Nusantara Tbk 46 Sustainability Report 2025
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DSN WP Panel Traceability 2025 2024 2023
Timber Log Traceability in the Wood Products Business Unit
Traced Volume (m³)
Community Agroforestry PTPN Total
194,370 18,018 212,388
166,052 27,000 193,052
131,648 38,324 169,972
Wood Supply for Wood Products (Panel) Business Unit [GRI 13.23.2]
Total Supplier (Individuals)
Local Import Total
25 0 25
36 0 36
48 0 48
Wood Volume (m³)
Log Sengon Log Jabon STBR Sengon STBR Jabon Total
165,098 8,263 39,027 - 212,388
141,240 9,853 41,959 - 193,052
126,569 9,436 33,967 - 169,972
Traceability DSN WP Floor
Log Traceability in Wood Products (Floor) Business Unit
Traced Volume (m³)
Community Forest Other Suppliers Total
- 648,089 648,089
- 16,649 16,649
- 19,913 19,913
Wood Supply for Wood Products (Floor) Business Unit
Total Supplier (Individuals)
Local Import Total
17 4 21
29 11 40
31 9 40
PT Dharma Satya Nusantara Tbk 47 Sustainability Report 2025
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2025 2024 2023 Wood Volume (m³) White Oak Logs - 143 109 White Oak Lumber - 260 291 White Oak/Walnut - 286 2,037 STBR Jabon - - 8 STBR Havea 7,965 4,490 9,033 Veneer Hevea 1,704 9,294 6,835 Veneer Albasia 13 - - Plywood Albasia 52 - - Plywood Jabon 54 - - Plywood Hevea 4,623 2,176 1,600 Lumber Chesnut 15 - - Lamella White Oak 633,663 - - Total 648,089 16,649 19,913 In terms of traceability, the supply of timber and wood products from the Wood Products Business Unit has achieved 100% traceability to the supplier level, including depots, agents, PTPN, and other suppliers. Partnerships and Collaboration of the Wood Business Unit [GRI 101-3] Women Greening the Forest Program to Support Community Forest Productivity To support sustainable and productive community forest Kebumen Regency. The Women Greening the Forest program management, DSN WP Panel actively participated in the aims to support the rehabilitation of degraded land, protect Women Greening the Forest program (Perempuan Hijaukan areas surrounding water sources and riverbanks, and enhance Hutan) organized by KOSTAJASA on 10 December 2025. As the ecological functions of community forests. In addition, part of this initiative, DSN WP Panel distributed 1,000 jabon the initiative is designed to improve timber productivity and seedlings, which were planted in Wagirpandan Village, strengthen the long-term economic value for farmers in a specifically within the Sidomulyo Forest Farmer Group, sustainable manner. PT Dharma Satya Nusantara Tbk 48 Sustainability Report 2025
Page 51
Supply Chain in the Renewable Energy Business Unit
DSNG’s Renewable Energy Business Unit manages the supply chain for two business lines: palm kernel shell sales and wood
pellet production. The supply of palm kernel shells originates from the Company’s internal palm oil operations as well as
purchases from external suppliers, in accordance with operational requirements.
Raw material of wood pellet production are sourced from residual materials, including branches, wood-cutting residues, and
veneer waste derived from sengon, mahogany, and acacia logs. These materials are obtained from Community Forests through
partnerships with local farmers and collectors. All wood raw materials used comply with applicable timber regulations, including
SVLK, and are supported by traceability mechanisms to ensure compliance and transparency within the renewable energy
supply chain.
Farmers
Wood Industry
+
Depot (Level 2 Supplier) Sawmill Sawmill Veneer Industry
Wood Pellet Factory Processing Residue
Wood Supply for the Renewable Energy Business Unit
Number of Suppliers (Individuals) In 2025, the Renewable Energy Business Unit (Wood Pellets)
achieved 100% traceable to the supplier level, including
Local 25 depots, sawmills, agents, and other suppliers. The total wood
Import - volume amounted to 76,098 tons, sourced from Sengon,
Mahogany, and Acacia, including branches, wood-cutting
Total 25 residues, and veneer waste residues.
PT Dharma Satya Nusantara Tbk 49 Sustainability Report 2025
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Biodiversity Conservation and Preservation
[POJK F.9, F.10] [GRI 101-1, 101-4, 13.3.1]
Through its Sustainability and NDPE Policies, DSNG To support the implementation of these commitments, the
implements biodiversity protection measures by identifying Company has established Procedures for the Protection
and safeguarding High Conservation Value (HCV) and High of Protected Fauna and Flora based on the IUCN Red List,
Carbon Stock (HCS) areas across all concessions. These which apply across all DSNG concessions. Awareness-
efforts include the maintenance of conservation areas and raising activities are conducted through the installation of
riparian zones to support key ecological functions such prohibition signage and educational outreach to employees,
as wildlife corridors, water quality protection, and erosion schools, and surrounding communities. The Company
prevention. As of the end of 2025, all planted areas operated strictly prohibits hunting and the trade of protected species.
by the Company are located on mineral soils, with no Currently, DSNG manages approximately 8,733 hectares
planting activities conducted on peatlands. of conservation areas that are continuously protected and
restored.
Since 2015, plantation development has only been
carried out following HCV and HCS assessments, as well DSNG’s conservation commitments are aligned with
as environmental studies required under applicable RSPO, ISPO, and IFC Performance Standard 6 (PS 6), with
regulations and certification standards. Four plantations the objective of maintaining environmental balance and
have received a “satisfactory” status from the international biodiversity within and surrounding its concessions. The
High Conservation Value Resource Network (HCVRN), now Company has established measurable targets through
known as the High Conservation Value Network (HCVN), for 2026 to protect rare, threatened and endangered
their publicly documented HCS Approach (HCSA) studies. species, including orang utan and proboscis monkeys,
through population monitoring, habitat restoration, and
collaboration with relevant stakeholders. These targets are
publicly disclosed on the DSNG official website.
PT Dharma Satya Nusantara Tbk 50 Sustainability Report 2025
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Conservation Management [GRI 101-2]
As of 2025, the Company manages a total conservation area with Roundtable on Sustainable Palm Oil (RSPO) at two off-
of 16,355 hectares, covering forest conservation areas both concession sites, namely Laman Satong and Lemmanis in
within and outside its concession boundaries. This represents Ketapang Regency, West Kalimantan. This initiative forms part
approximately 15% of the total concession area. Throughout of the Company’s commitment to biodiversity conservation
the year, Dharma Satya Nusantara Tbk (DSNG) continued and ecosystem restoration.
to strengthen the implementation of the Remediation and
Compensation Procedure (RaCP) Program in collaboration
DSNG Conservation Area by Region [GRI 101-5]
01. West Kalimantan 02. Central Kalimantan 03. North Kalimantan 04. East Kalimantan
Conservation Area within HGU Conservation Area within HGU Conservation Area within HGU Conservation Area within HGU Total
2,183 ha 2,274 ha 10 ha 4,267 ha 8,733 ha
Conservation Area outside HGU Conservation Area outside HGU Conservation Area outside HGU Conservation Area outside HGU
7,621 ha 0 ha 0 ha 0 ha 7,621 ha
Total Conservation Area (ha) Total Conservation Area (ha) Total Conservation Area (ha) Total Conservation Area (ha)
9,804 ha 2,274 ha 10 ha 4,267 ha 16,355 ha
Note: The total HCV area is determined based on: 3. Delineation from the HCV Consultant.
1. Minutes of Field Review with the Local Government, This area may change if the indicative area has been delineated by the relevant parties.
2. Indicative results of HCV assessment by a Consultant, and *RaCP program in Laman Satong and Lemmanis
03
01 04
02
Operational Locations Within or Adjacent to Areas of High Biodiversity Value
[GRI 101-5, 101-8]
01. West Kalimantan 02. Central Kalimantan 03. North Kalimantan 04. East Kalimantan
Type of Conservation Area Type of Conservation Area Type of Conservation Area Type of Conservation Area
or Ecosystem or Ecosystem or Ecosystem or Ecosystem
Bukit Kujau Protected Forest Lamandau Wildlife Reserve Wehea Protected Forest Mount Beriun Protected Forest
Distance to High Biodiversity Distance to High Biodiversity Distance to High Biodiversity Distance to High Biodiversity
Value Area (km) Value Area (km) Value Area (km) Value Area (km)
Adjacent ± 60 ± 50 ± 10
Ecosystem Type Ecosystem Type Ecosystem Type Ecosystem Type
Upland Tropical Peat Swamp Forest Upland Tropical Lowland Forest and
Rainforest Rainforest Karst Area
Note: • Conservation areas officially designated by the Government of Indonesia as protected areas for ecosystem and biodiversity conservation.
• The Company implements mitigation measures such as the establishment of protected zones, routine patrols, and biodiversity monitoring.
PT Dharma Satya Nusantara Tbk 51 Sustainability Report 2025
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Environmental and Biodiversity Monitoring
Environmental Monitoring Program [GRI 101-3, 13.3.2, 13.3.4]
1 The Company implements a Landscape Protection Plan (LPP) as part of its sustainability roadmap.
This plan includes:
Description Realization 2025 Realization 2024 Realization 2023
Conserved Forest (ER1) (ha) 8,733 8,733 8,728
Sustainable Incentive Land (ER2) (ha) 113,706 112,300 112,673
Forest Restoration (ER3) (ha) 91.5 38 35.5
Smallholder Benefits (SI) (Farmer) 26,539 21,805 18,299
Note: The total HCV area is determined based on: This area may change if the indicative area has been delineated by the
1. Minutes of Field Review with the Local Government, relevant parties.
2. Indicative results of HCV assessment by a Consultant, and * Target Forests conserved and achievements up to 2022, including an area under the OCCA
3. Delineation from the HCV Consultant. program of 3,148 ha. From December 2023, the 3,148-ha area is excluded (not counted) in
accordance with the change in Area of Interest (AoI).
Landscape Protection &Green KPI Performance in East Kalimantan
Description Target Achievement Plan 2030 Realization 2025
Conserved Forest (ER1) (ha) 4,203 4,203
Sustainable Incentive Land (ER2) (ha) 82,010 80,079
Forest Restoration (ER3) (ha) 110 131.5
Smallholder Benefits (SI) (Farmer) 7,494 8,834
Note: Targets and actual performance figures represent data related to the achievement of the &Green KPI.
2 RaCP Program
In 2025, DSNG implemented the Remediation and Compensation Program
(RaCP) in Manjau Village Forest, Laman Satong Village, Ketapang Regency, West
Kalimantan, as part of its compliance with RSPO standards. The program serves
as compensation for a conservation liability covering 156.24 hectares, with a total
value of USD 390,600, allocated to support the management of a 1,070-hectare
village forest. The scope of the program includes the protection of high
conservation value forest areas and the strengthening of community livelihoods
through sustainable agriculture, the utilization of non-timber forest products, and
ecosystem services payment schemes.
From January to December 2025, the RaCP implementation recorded the
protection of 654 hectares of conservation areas through routine patrols and
SMART Patrol activities, with identified deforestation totaling 3.13 hectares.
Rehabilitation activities were carried out on 11.28 hectares through the planting
of 650 local seedlings, out of a target of 2,000 seedlings produced in the nursery.
PT Dharma Satya Nusantara Tbk 52 Sustainability Report 2025
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From a socio-economic perspective, the program community training, as well as carbon and wildlife
supported the establishment of five Social Forestry monitoring.
Business Groups and the development of Batu Besampak
ecotourism, with women’s participation reaching 31.8%. The implementation of the program in 2025 was
supported by project investments totaling USD 1,238,800,
In addition to the Manjau Village Forest, DSNG also carries covering technical, social, monitoring, and operational
out a conservation program in Sepakat Jaya Village costs. The program will continue to be supported
through a hectare-to-hectare financing scheme. Under through 2030 to ensure the sustainability of forest area
this scheme, more than 6,967 hectares of forest areas are management and to enhance community capacity in
managed through activities including forest restoration, safeguarding natural resources in a sustainable manner.
enrichment planting with local species, security patrols,
3 Deforestation Monitoring
DSNG continues to strengthen its deforestation Program in Laman Satong Village and Sepakat Jaya Village,
monitoring system across all landscapes associated with Ketapang Regency, West Kalimantan. All of these areas
its plantation operations. As part of efforts to mitigate are designated as AoIs for deforestation monitoring.
deforestation risks within and surrounding oil palm Throughout 2025, deforestation was identified across
concession areas, as well as along the supply chain, the 1,883.37 hectares within DSNG’s monitored AoI. Follow-
Company monitors changes in forest cover within its up actions included intensified NDPE policy outreach to
Area of Interest (AoI) using the Nusantara Atlas system villages located around the areas where deforestation was
developed by TheTreeMap. detected.
Monitoring through Nusantara Atlas covers approximately The collaborative interface between Nusantara Atlas and
1.8 million hectares, comprising DSNG concession areas; DSNG can be accessed through the Nusantara Atlas
areas within a 50 km radius of DSNG’s palm oil mills system. In addition, the 2025 landscape monitoring
(outside concessions); areas operated by other companies; results are publicly available through DSNG’s Landscape
residential and built-up areas; areas surrounding Monitoring Platform, which covers all Kalimantan regions
plantations of DSNG’s smallholder suppliers; as well where DSNG operates, including key supplier areas in East
as DSNG’s Forest Compensation areas under the RaCP Kalimantan, Central Kalimantan, and West Kalimantan.
Number of Reports and Area of Total Deforestation Notification in 2025
East Kalimantan Central Kalimantan West Kalimantan Inside Concessions
01 Wahau 02 Bengalon 03 Karangan 04 Lamandau 05 Sekadau Outside Concessions
Number of Reports Notified Area (ha)
01 0 | 2 01 0 | 20
02 2 | 0 03 02 43 | 0
01
03 0 | 49 04 02
03 0 | 95.6
05
04 3 | 136 04 4.48 | 234.49
05 0 | 243 05 0 | 1,485.8
Total: 5 | 430 Total: 47.48 | 1,835.89
PT Dharma Satya Nusantara Tbk 53 Sustainability Report 2025
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4 Collaboration with BUMDes Nehas Liah Bing in HCV Management
As part of its HCV management efforts, DSNG collaborated based SMART Patrol methods and a systematic approach
with BUMDes Nehas Liah Bing to conduct a SMART Patrol to identifying potential environmental threats. In addition
training on 9 May 2025 in the conservation area of Block to the training, DSNG collaborates with BUMDes Nehas
X, ME4 Estate of PT DWT, Nehas Liah Bing Village. The Liah Bing in the management of a conservation area
training was attended by DSNG’s field implementation covering 1,197.5 hectares. Petkuq Mehuey, serving as the
team, comprising five members of Petkuq Mehuey, two village ranger team, together with DSNG’s Conservation
CSR personnel, and one conservation staff member, Team, conducts joint patrols every 2 months to monitor
and focused on strengthening monitoring capacity and conservation area conditions and prevent illegal activities.
conservation area management through technology-
5 Collaboration with the Suak Indigenous Community
In 2025, DSNG, through PT Mitra Nusa Sarana, The declaration, facilitated by Rainforest Alliance as a
strengthened its conservation partnership with indigenous technical partner and independent monitor, was attended
communities surrounding its operational areas. This effort by local government representatives, customary leaders,
was formalized through the signing of a Declaration village officials, and company representatives. The
of Agreement on the Management and Protection of agreement serves as a foundation for more participatory
a 123.31 hectare conservation area in Suak Medang and transparent conservation management that is
Village, Ketungau Hulu District, Sintang Regency, West aligned with local wisdom. This initiative reinforces DSNG’s
Kalimantan. The declaration affirms a shared commitment commitment to safeguarding areas of high ecological
to protecting the Rimba Engkaram and Rimba Munggur value while ensuring that conservation efforts deliver
Kunyung forest areas, which hold high ecological value. sustainable benefits for both the environment and the
indigenous communities surrounding its operations.
PT Dharma Satya Nusantara Tbk 54 Sustainability Report 2025
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6 Conservation Monitoring in Collaboration with SINTAS, East Kalimantan
In 2025, DSNG initiated the adoption of the Taskforce on of flood risk. The key impacts identified include risks of
Nature-related Financial Disclosures (TNFD) approach as forest loss, habitat fragmentation, and the degradation
an initial step in identifying and managing nature-related of soil and water quality. Based on the risk identification
risks and dependencies within its oil palm plantation results, the assessor recommended mitigation approaches
operations. At this early stage, DSNG collaborated with aligned with the SBTN AR3T framework (Avoid, Reduce,
SINTAS, a partner of the Zoological Society of London Regenerate, Restore, and Transform).
(ZSL), to conduct an assessment study aimed at mapping
the availability of data and information already held by the Going forward, PT BPN needs to take strategic steps
Company, including ongoing programs, particularly those to strengthen its readiness for TNFD reporting and the
related to conservation. management of nature-related risks. Initial priorities
include a comprehensive review of all analyses to ensure
As the initial pilot study location, DSNG designated PT accuracy, as well as the measurement of dependencies
Bima Palma Nugraha (PT BPN). This selection was based and impacts using internal data to identify aspects that
on the relatively comprehensive and representative are most material to business success. The Company also
characteristics of PT BPN’s operational area, which reflect needs to integrate nature-related risks and opportunities
conditions across DSNG’s other subsidiaries. As such, the into its existing risk management processes, followed by
approaches and methodologies developed through this assessment and prioritization in line with its operational
study have the potential to be replicated across other context. Subsequently, PT BPN should prepare response
entities in subsequent phases. strategies aligned with the Prepare phase and ensure that
its reporting approach complies with TNFD requirements.
In conducting the study, SINTAS applied the TNFD core In addition, the SINTAS team also delivered training on
framework, LEAP (Locate, Evaluate, Assess, and Prepare). biodiversity identification and monitoring, including data
The assessment focused primarily on the Locate and processing, to seven DSNG personnel over three days
Assess phases, with comprehensive data collection and conducted at PT BPN.
analysis, complemented by preliminary recommendations
to support subsequent Assess and Prepare phases. Overall, this report provides a strong foundation for PT BPN
to initiate its TNFD reporting journey, particularly given
PT BPN operates in the upstream palm oil segment and the highly sensitive nature of its operational locations
has a high dependency on ecosystem services, including and the elevated ecological risks associated with palm oil
global climate regulation, soil quality, water availability, and as a commodity. These factors place the Company at a
pollination. At the same time, its operational activities have high level of dependency on biodiversity and ecosystem
the potential to exert pressure through land-use change, services, along with potential impacts on them.
pollution, and risks to biodiversity. PT BPN’s operational
areas are located where classified as sensitive under the
TNFD framework, with the potential presence of thousands
of species listed on the IUCN Red List and a high level
PT Dharma Satya Nusantara Tbk 55 Sustainability Report 2025
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Biodiversity Program [POJK B.2.d] [GRI 404-2]
DSNG’s biodiversity program is implemented to support the protection of key species and ecosystems through regular
monitoring, habitat restoration, and conservation collaboration. Further information is available on the DSNG official website.
Patrol and Monitoring Program
Biodiversity monitoring is conducted through camera traps (15 units) and SMART Patrol to monitor HCV/HCS areas,
disturbances, flora and fauna, and potential environmental risks. SMART Patrol was developed in collaboration with
international conservation organizations and generates a regularly updated monitoring database. Observations of protected
species are carried out using 15 camera traps with monitoring periods ranging from 1 to 3 months. Access to SMART Patrol
monitoring results is available through SMART Conservation Tools, while camera trap documentation can be accessed
via DSNG’s official website. Species recorded by the camera traps include the blue-banded kingfisher, Sunda pangolin,
leopard cat, sambar deer, and sun bear.
Training and Education
Training is provided to community-based forest guardian groups, including Petkuq Mehuey in East Kalimantan as well as
other groups in conservation areas, to strengthen capacity in biodiversity monitoring and wildlife protection.
Conservation Collaboration
DSNG provides support to the East Kalimantan Natural Resources Conservation Agency (BKSDA), collaborating with civil
society organizations, in managing cases of negative human–wildlife interactions arising from changes in landscape functions
in and around the concession areas.
Development of Wildlife Corridor Connectivity
The Company undertakes habitat restoration initiatives, including the establishment of wildlife corridors, the provision of
tree seedlings for the rehabilitation of degraded areas, and the regular monitoring of wildlife movement within forest blocks
adjacent to conservation areas.
In 2025, DSNG continued its biodiversity conservation efforts by protecting ecosystem habitats as well as flora and fauna located
within and around its operational areas. The Company manages approximately 8,733 hectares of conservation areas designated
as biodiversity protection zones, which are clearly demarcated as conservation areas. These areas serve as habitats for a wide
range of flora and fauna, including Rare, Threatened, or Endangered (RTE) species such as keruing, red meranti, sengkuang,
Bornean orangutan, Bornean clouded leopard, and pangolin. Species monitoring data are referenced to the IUCN Red List, with
updated records made available through the DSNG official disclosure platforms.
PT Dharma Satya Nusantara Tbk 56 Sustainability Report 2025
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2025 2024 2023
Number of Protected Species Based on the IUCN Red List [GRI 101-7, GRI 13-3-5]
Critically Endangered Endangered Vulnerable Near Threatened Least Concern
2 7 24 16 130
3 6 21 0 147
2 6 28 6 184
Number of Species Encounters
Plants Birds Mammals Reptiles and Amphibians
560 566 92 70
575 597 90 61
617 663 99 40
Cumulative Wildlife Encounters
1,288
1,323
1,419
Note: Biodiversity data is collected annually. Fluctuations in the figures from year to year do not necessarily indicate an increase
or decrease in the number of species.
We continue to conduct biodiversity monitoring as part of our commitment to environmental conservation and sustainable
palm oil production. In 2025, a total of 566 bird encounters, 92 mammal encounters, and 70 reptile and amphibian encounters
were recorded, along with the identification of 560 tree species within DSNG conservation area. The consistency of these
findings reflects the sustained level of biodiversity and indicates the overall health of ecosystems surrounding our
operational areas.
PT Dharma Satya Nusantara Tbk 57 Sustainability Report 2025
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Tree Planting and Conservation Area Rehabilitation
[GRI 101-7]
Rehabilitation program within the conservation area continued in 2025, with a focus on ecosystem restoration through tree
planting in degraded areas. Throughout the reporting year, DSNG planted 8,238 trees through rehabilitation activities, tree
island development, remediation, and enrichment planting. These initiatives aim to strengthen habitat structure and enhance
vegetation diversity within the Company’s conservation areas, which serve as habitats for a wide range of wildlife species.
Tree Planting 2023 — 2025 2025 2024 2023
Number of
8,238 16,507 2,580
Trees Planted
Cumulative 28,725 20,487 3,980
Tree Species Planted in 2025
Jabon 20 Belangeran 191
Trembesi 656 Ilhau 222
Salam 45 Salam Leaf 20
Sengon 856 Pinang 66
Petai 706 Jengkol 100
Johar 687 Durian 200
Agarwood 1,000 Gelam 500
Jackfruit 857 White Jabon 200
Java Apple 242 Guavas 700
Jelutung 140 Fig / Banyan Tree 500
Ramin 131 Wild Rambuatan 200
HCV Disturbances in 2025 [GRI 101-6]
Conservation areas are regularly monitored through patrol activities to prevent potential threats that could disrupt habitat integrity.
DSNG utilizes the SMART Patrol application as its primary monitoring system due to its ability to record data in a structured manner
and provide reliable statistical analysis. This approach enables the Company to identify disturbance trends as well as wildlife
dynamics, thereby supporting more effective and adaptive management of conservation areas.
Type of Disturbance
Hunter Illegal Logging
1 (9%) 7 (64%)
Fire
1 (9%) Total
Land Clearing 11 (100%)
2 (18%)
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Wildlife Crossing to Support Habitat Connectivity
DSNG recognizes that previous HCV assessments had not fully In March 2025, DSNG’s camera traps recorded the use of
addressed connectivity between conservation areas. Several Wildlife Bridge by a female orang utan later identified as “Ratu.”
conservation areas remain fragmented, being separated This is an early evidence that the wildlife bridge has been
by production plantations or natural waterways, which effectively utilized by wildlife within the PT BPN conservation
constrains wildlife movement, particularly for mammals, and area. In addition, other species observed using the bridge
optimal population growth. include long-tailed macaques and squirrels.
In response to this condition, PT Bima Palma Nugraha (PT These observations demonstrate that the wildlife bridge is
BPN), a subsidiary of DSNG, in collaboration with the East functioning as intended to support habitat connectivity,
Kalimantan Natural Resources Conservation Agency (BKSDA) particularly during periods of environmental disturbance
and wildlife experts, initiated the construction of wildlife such as flooding. The findings serve as a basis for DSNG
bridges using steel cable slings to connect tree canopies to continue strengthening wildlife habitat protection and
across natural waterways. restoration through a data-driven approach, multi-stakeholder
collaboration, and the development of effective conservation
infrastructure, in line with the Company’s sustainability
commitments.
Fire Prevention and Management
DSNG is committed to implementing a zero-burning policy
across all land management and development activities as part
of its NDPE commitment and Sustainability Policy. As a member
of the RSPO, DSNG monitors potential fire incidents through the
GeoRSPO platform, an interactive mapping system developed
in collaboration with the World Resources Institute (WRI). The
platform provides accurate and verifiable spatial data on oil palm
plantations, thereby supporting transparency, accountability,
and the credibility of sustainable palm oil practices. Further
information is available through the RSPO monitoring platform.
As part of its efforts to prevent and control forest and land fires, the Company implements a range of preventive measures,
including routine patrols, community education and awareness-raising initiatives, Fire Control Standard Operating Procedures
(SOPs), and the provision of fire prevention and suppression infrastructure and equipment. Regular monitoring is also conducted
to ensure effective fire control within concessions and to assess potential fire risks in surrounding areas. The fire prevention and
management programs include the following:
PT Dharma Satya Nusantara Tbk 59 Sustainability Report 2025
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Prevention
The Forest and Land Fire Prevention Work Routine patrols, training sessions, and
Plan is developed based on fire risk maps, fire emergency response simulations are
serving as a reference for identifying priority conducted twice a year to enhance preparedness
areas and determining preventive measures. and rapid response capabilities. These efforts are
further strengthened through the establishment
Emergency Response Preparedness
of Emergency Response Preparedness Teams
Teams (TKTD) have been established
(TKTD) and Fire-Aware Farmer Groups (Kelompok
across all operational units as part of
Tani Peduli Api/KTPA).
operational readiness and early fire
response, ensuring the availability of
The Company collaborates with
trained personnel.
suppliers to enforce a zero-burning policy
The Company ensures full readiness of throughout the supply chain.
fire-fighting facilities and infrastructure
In addition, DSNG cooperates with Manggala
in accordance with Ministry of Agriculture
Agni to strengthen fire preparedness through
Regulation No. 6 of 2025, achieving 100%
emergency readiness roll calls, outreach and
compliance. Fire-fighting equipment
awareness activities, Karhutla certification
includes portable pumps, backpack pumps,
programs involving 400 participants, and
high-pressure pumps, and other personal
inspections of fire-fighting equipment.
protective equipment.
Hotspot monitoring is conducted through
satellite-based systems, including SIPONGI of
the Ministry of Forestry and NASA’s MODAPS,
covering areas within a 1-km radius outside
the concession boundaries.
Fire Suppression
Rapid response is undertaken for any detected fire incidents, including immediate fire-fighting actions and
timely reporting to relevant authorities, such as village leaders, sub-district leadership forums, and related
government agencies.
Post-Fire Management
Evaluation of the sources and causes of incidents, along with improvements to procedures and
infrastructure, as measures for continuous prevention and rehabilitation of affected areas.
PT Dharma Satya Nusantara Tbk 60 Sustainability Report 2025
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Summary of Hotspot Monitoring Results in 2025
DSNG conducts regular hotspot monitoring to ensure effective fire control within its concessions and to monitor
potential fire risks in surrounding areas.
01. West Kalimantan 02. North Kalimantan
Concession Areas Concession Areas
140 Number of
Hotspots Detected 105.31 0 Number of
Hotspots Detected 0
Affected Area (ha) Affected Area (ha)
140 Number of Actual
Fire Incidents 0
Number of Actual
Fire Incidents
Within a 1-km Radius Outside the Concessions Within a 1-km Radius Outside the Concessions
388 Hotspot
Detected 388 Number of
Actual Fires 10 Hotspot
Detected 10 Number of
Actual Fires
03
04
01
02
03. Central Kalimantan 04. East Kalimantan
Concession Areas Concession Areas
1 Number of
Hotspots Detected
0.99 16 Number of
Hotspots Detected 24
Affected Area (ha) Affected Area (ha)
1 Number of Actual
Fire Incidents 16
Number of Actual
Fire Incidents
Within a 1-km Radius Outside the Concessions Within a 1-km Radius Outside the Concessions
Number of
18 Hotspot
Detected 18 Actual Fires 41 Hotspot
Detected 41 Number of
Actual Fires
Verified Hotspots 2023-2025
457
400
365
300
Concession Areas
200 Within a 1-km
176 Radius Outside
158 177 157
100 the Concessions
0
2023 2024 2025
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Implementation of the Zero-Burning Policy in 2025 2024 2023
Land Management: Oil Palm Replanting
In 2025, DSNG continued its mechanical oil palm Progress of the Oil Palm Replanting Program
replanting program as part of the implementation
of its zero-burning policy. Replanting activities Replanting Area (ha)
implemented progressively to maintain and 2,249
enhance plantation productivity, particularly for
aging or underperforming stands. The replanting 916
process includes seedling preparation, felling
and shredding of old oil palm trees, root removal, 500
and the utilization of biomass residues as organic
Location PT SWA, Muara Wahau
fertilizer. The Company uses high-quality oil palm
seedlings selected to suit site-specific land and
climatic conditions. DSNG does not use Genetically
Modified Organisms (GMOs) in oil palm cultivation.
This approach ensures consistent implementation
of the zero-burning policy while supporting
long-term productivity and sustainable plantation
management.
Watershed Protection and Water Quality
[GRI 303-1, 101-2, 101-8]
Water is a vital resource for both ecosystems and DSNG’s operational activities. In 2025, river water quality monitoring across all
entities was conducted regularly using biotic biodiversity indicators. This monitoring aims to detect changes in water quality
and to ensure the prevention of pollution within watershed areas.
Invertebrate samples were collected from river areas located within the Company’s conservation area, Muara Wahau River. At
the same monitoring points as in the previous year, DSNG recorded 9 phytoplankton species and 3 zooplankton species in
2025. These results provide an initial indication of aquatic ecosystem health and form part of the basis for evaluating watershed
water quality.
Number of Phytoplankton and Zooplankton Species in the Lower Wahau River 2025 2024 2023
Number of Phytoplankton Species Number of Zooplankton Species
12
11
9
4 4
3
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River Buffer Zone Protection [GRI 101-5, 101-6, 101-7]
In addition to water quality monitoring, DSNG supports The establishment of river buffer zones is carried out in
watershed protection through the designation and accordance with applicable national regulations that classify
management of river buffer zones, particularly during riparian areas as protected zones, as well as the requirements
replanting activities. These efforts form part of the Company’s of the certification schemes adopted by the Company.
sustainability strategy to safeguard forests and the Referring to the Guidelines for Riparian Management in Oil
environment, in line with DSNG’s Sustainability Policy, which Palm Plantations in Indonesia – Synthesis Report (2022),
places biodiversity protection as a key priority. the identification and delineation of river buffer zones are
conducted systematically within replanting areas.
The Company conducts the identification of watercourses and the establishment of river buffer zones within replanting areas
through the following stages:
1 2 3 4
Reviewing HCV Delineating HCV areas Verifying water flows Identifying water
assessment reports to by referring to the and river channels sources, low-lying
confirm the presence Indonesian Topographic within plantation areas, marginal lands,
of rivers and riparian Map (RBI) in accordance blocks. and steep slopes with
zones classified as High with applicable laws and gradients exceeding 22
Conservation Value areas. regulations. degrees (>22°).
The image and analysis above illustrates an example of riparian buffer zone identification carried out as part of replanting
activities, which resulted in a reduction of approximately 4% of the total planting area of the most recent immature oil palm
(TBM). Although this approach reduces the plantable area, the protection of river buffer zones contributes to enhanced
biodiversity and strengthened ecosystem functions, including the protection of springs and water retention ponds, which
ultimately support the long-term resilience and productivity of oil palm plantations.
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Tree Island Development in the Replanting Process
Tree Island refers to a cluster of local trees arranged to resemble a “small island” within a larger expanse of oil palm plantation. This
approach can also be defined as a forest restoration technique that integrates oil palm with native or naturally occurring plant
species, as well as selected non-endemic species. In the context of oil palm plantations, Tree Islands represent a sustainability
initiative implemented during the replanting phase to enhance soil health and water conservation, support biosequestration,
and promote biodiversity and overall ecosystem balance. Tree Island management is designed by taking into account two main
dimensions: business and agronomic considerations,and environmental considerations.
Business and Agronomic Dimension Environmental Dimension
Tree Islands are established in areas that are required to be conserved Tree Islands provide multiple environmental
as well as in areas that are agronomically suboptimal for oil palm benefits, including enhanced biodiversity,
cultivation. These areas include, springs, water retention ponds, low- strengthened ecosystem functions, and the
lying areas, marginal soils, and other similar sites. stimulation of natural vegetation regeneration.
The following illustrates the results of an analysis of Tree Island implementation at one of the plantations within the DSN Group:
Initial total planting area: 4,517.8 ha
Total reducction in planting area: 164.49 ha
Percentage of Total Planting Area Allocated for Tree Island: 3.43%
Tree islands and water retention structures: 22.09 ha River buffer zones: 142.4 ha
Area (ha) Production CTM Cost Maintenance Cost
Normal Replanting 100%
New Design Replanting 96%
The implementation of the new replanting design results in a production decline of approximately 10–20% in marginal areas. At
the same time, CTM costs increase by around 15–20%, and plantation maintenance costs rise by approximately 5–10% per year,
primarily related to drainage and fertilization activities. To optimize the benefits of Tree Islands, DSNG also carefully considers the
selection of appropriate plant species. The species used include:
Fast-growing species, such as Local species, such as meranti, jelutung,
sengon, jabon, sungkai, and johar; and ulin; and
Medium-growing species, Tree species represent a diversity of
particularly fruit trees that attract seed- pollinators, including large pollinators
dispersing wildlife, including durian, such as bats and birds, as well as smaller
petai, jackfruit, and kersen; pollinators such as insects.
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Development of Jabon Agroforestry Based on Regenerative Agriculture
Within the Wood Products Business Unit, DSNG implements a farmer capacity-building program for climate-resilient multistrata
agroforestry in the Kedu Banyumas Landscape, Central Java, in collaboration with the Rainforest Alliance and supported by
the Asian Development Bank. The program aims to strengthen the capacity of 4,000 smallholder farmers to adopt integrated
agroforestry and regenerative agriculture practices that enhance productivity while maintaining environmental functions.
The applied model integrates timber species such as sengon and jabon with coffee and other crops in a layered planting
system. This system maintains tree cover and supports higher levels of biodiversity compared to monoculture systems. Through
the replication of natural vegetation structures, the approach contributes to soil conservation, improved water governance, and
the long-term maintenance of ecosystem functions, while sustaining farmers’ livelihoods.
Preliminary assessments indicate that most of the program area is located on sloping land with high rainfall intensity, making
it vulnerable to erosion and nutrient loss. The multistrata agroforestry system helps mitigate these risks by strengthening soil
structure through arboreal root systems, reducing surface runoff through canopy cover, increasing soil organic matter from leaf
litter and biomass, maintaining soil moisture, and enhancing both above- and below-ground carbon stocks. Land cover change
analysis also shows a 0.3% increase in forested areas, driven by the expansion of community-based agroforestry supported by
the wood processing industry. This trend reflects positive ecological impacts, including increased vegetation cover and carbon
sequestration at the landscape level.
Integrated Pest Management [GRI 13.5.1, 13.6.1, 13.6.2]
DSNG adopts an Integrated Pest Management (IPM) system as its primary approach to maintaining crop health while avoiding
excessive reliance on chemical inputs. The IPM system focuses on reducing environmental risks and enhancing ecosystem
balance. DSNG applies an Integrated Pest Management (IPM) system as part of its sustainable cultivation practices. Detailed
information on the Company’s IPM approach is available on the official DSNG website.
Use of Agrochemicals
DSNG prohibits the use of paraquat and Class 1A/1B pesticides in accordance with Indicator 7.2.5 of the RSPO 2018 Principles
and Criteria. The use of agrochemicals is strictly controlled and applied only when necessary, with priority given to bio-
insecticides and natural enemies. Regular training is provided to employees and smallholders to ensure safe handling and
compliance with established procedures. In 2025, the Company used approximately 19 types of pesticides with a total use of
34.74 kg of active chemicals per hectare.
Alternatives to Pesticides [POJK F.5]
DSNG implements operational and chemical storage practices aimed at minimizing the risk of contamination and pollution
from fertilizers, pesticides, and other chemical substances. Efforts to reduce chemical use are undertaken to maintain soil fertility
while sustaining plantation productivity.
The Company also continues to promote the increased use of bio-insecticides and natural enemies as part of oil palm pest
management. This biological approach utilizes predators, parasitoids, entomopathogens, and fungi to maintain pest and disease
balance without causing adverse environmental impacts. In implementing these initiatives, the Company prohibits animal
testing in the development of its innovations. Key programs include the following:
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Development of Biofungicides and Bioinsecticides
DSNG is committed to reducing the use of chemical inputs through safer fertilization practices,
proper storage in accordance with applicable standards, and the increased application of bio-
insecticides. The Company also continues to promote the adoption of 100% bio-insecticides
for the control of major oil palm pests. The use of biological agents based on biofungicides
and bioinsecticides in 2025 is presented in the table below:
Alternative Type Function Main Purpose 2025 Production 2025 Field Application
Trichoderma sp Biofungicide Prevention of oil palm diseases (replanting phase) 62,550 kg 62,010 ton
Control of leaf-eating caterpillars in oil palm
Cordyceps sp Bioinsecticide 828 kg 714 kg
(larval or pupal stage)
Multi-Nucleo Polyhedro Virus Control of oil palm leaf-eating caterpillars (UPDKS)
Bioinsecticide 230 kg 40 kg
(MNPV) at larval or pupal stages
Development of Natural Predators: Barn Owls (Tyto alba)
The utilization of barn owls (Tyto alba) is being developed as a natural predator for rodent
control within DSNG’s oil palm plantations. This initiative aims to reduce dependence on
chemical rodenticides while maintaining ecosystem balance. During 2025, a total of 12 Tyto alba
individuals were bred and released as part of environmentally friendly and sustainable biological
pest control efforts.
Development of Host Plants
The use of host plants is promoted to naturally enhance populations of predators and parasitoids
as part of sustainable biological pest management. Various plant species, including Antigonon
leptopus, Turnera subulata, Turnera ulmifolia, Euphorbia heterophylla, Nephrolepis sp., Celosia sp.,
and Cratoxylum spp., are planted to support ecosystem stability within plantation areas. In 2025,
the planting of Turnera sp. as a beneficial plant exceeded the annual target by more than 7%,
covering a total of 1,921 plantation blocks.
Development of Sycanus Predators
The utilization of the natural predator Sycanus is being developed as part of the Integrated Pest
Management (IPM) strategy in oil palm plantation areas to suppress leaf pest populations and
reduce dependence on chemical insecticides. The breeding program, which commenced in July
2025, is supported through habitat management and the development of host plants. During
2025, a total of 270 Sycanus individuals were bred and released as part of sustainable biological
control efforts.
Development of Pollinating Insects
DSNG has a Hatch and Carry program for Elaeidobius kamerunicus to enhance the
effectiveness of natural pollination in oil palm plantations. The program includes
hatching, rearing, and distributing pollinating insects to plantation areas requiring
population reinforcement.
Throughout 2025, a total of 2,546,732 Elaeidobius kamerunicus individuals were
released into immature oil palm (TBM) blocks at PT Swakarsa Sinarsentosa, Muara
Wahau, covering an area of 500 hectares, equivalent to approximately 56,758
individuals per hectare. Distribution began in May 2025 as part of an ongoing effort
to maintain pollinator populations and support plantation productivity through
natural processes.
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Climate Pillar
DSNG’s sustainability strategy seeks to address climate change by
focusing on reducing emissions, risk reduction and strengthening
operational resilience to its impacts. The Company integrates
climate mitigation and adaptation efforts into its business
management through emissions and energy monitoring,
continuous improvement of operational practices, and the
development of climate governance across its business units.
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Targets and Progress
Energy
Energy Consumption Intensity of Energy Consumption Intensity of DSNG Energy
Palm Oil Business Units Renewable Energy Business Units Consumption Intensity
19.59 11,767,299 3.13 86,496
GJ/ton of CPO GJ GJ/ton Production GJ
1.08
Palm Oil
Business Unit
Renewable Energy
Consumption - Palm Oil
Renewable Energy
Products Business
Renewable
Energy GJ/Rp
Unit Consumption
Energy Consumption Intensity of Wood Product Business Units
5.51 GJ/m³ 0.20 GJ/m2 620,353 GJ 94,341GJ
Wood Product Business Wood Product Renewable Energy Renewable Energy
Unit - Panels Business Unit - Floor Consumption - Panels Consumption - Floor
Water Management
0.87 0.07 0.63 0.06
m³/Ton of FFB Processed m³/Floor Production (m2) m³/Panel Production (m³) m³/Ton Production
Water Consumption Intensity Water Consumption Intensity Water Consumption Renewable Energy
of POM Process Units of DSN WP Floor Intensity of DSN WP Panel Water Intensity
GHG Emissions
0.57 tCO₂e/Ton CPO 2025 Adaptation Program Achievements
• Development of Water Conservation Projects in
2025 Mitigation Program Achievements
• Zero Landfill TPST Project
GHG emission intensity relative the Palm Oil Business Unit • Water Use Efficiency in the Wood Products
to CPO production volume • Strengthening Climate Adaptation Through Business Unit
Conservation and Pollinating Insects • Energy Self-Sufficiency Program in the Palm
• Protecting Workers’ Health Against Extreme Oil Business Unit
Heat Risks • Energy Self-Sufficiency Program in the Wood
• Water Recycling Installation Business Unit
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DSNG’s Approach to TCFD’s Core Pillars
[GRI 201-2, 13.2.1, 13.2.2] [SASB FB-AG-440a.1, FB-AG-440a.2]
TCFD Core Pillars • Governance
DSNG ensures effective sustainability governance through direct oversight by the President Director and Chief
Sustainability Officer (CSO), who lead the integration of ESG policies and climate risk mitigation across all operations.
To strengthen this oversight function, the Sustainability Advisory Board (SAB) serves as a strategic advisor, holding
quarterly meetings to review performance, identify risks, and provide guidance on developing sustainability
programs. All SAB recommendations are submitted to the Board of Directors as a basis for decision-making and
corporate strategy formulation.
To address climate change, DSNG strengthened its climate management structure by appointing a Climate Action
Unit Head in 2024, who coordinates adaptation and mitigation efforts. Throughout the year, the SAB held four
meetings to discuss the transition strategy towards a low-carbon economy and strengthen the Company’s readiness
to face global climate-related policies. The Board of Directors further evaluated the recommendations from these
discussions to ensure alignment with the long-term strategic plan. Further information on DSNG’s efforts to address
climate change can be accessed at the following link.
TCFD Core Pillars • Strategy
Since September 2021, DSNG has begun calculating greenhouse gas (GHG) emissions and assessing climate risks
with external parties using 2019 data as a baseline. The inventory is conducted every three years to ensure a science-
based climate strategy, following updates to guidelines such as the Science-Based Target Initiative (SBTi) and the
draft GHG Protocol Land Sector and Removals Guidance (LSRG). In the climate risk assessment process, DSNG uses
internationally recognized climate scenarios, namely the Representative Concentration Pathways (RCPs) developed
by the Intergovernmental Panel on Climate Change (IPCC), to understand the potential impacts of climate change in
the medium- and long-term.
The RCP 8.5 scenario represents high-emission conditions without emission-reduction policies and is considered
the most extreme physical risk scenario (worst-case). Meanwhile, the RCP 4.5 scenario reflects a relatively ambitious
emission-reduction pathway to limit global temperature rise to around 2°C, but it still shows significant potential
physical impacts. With these considerations in mind, RCP 4.5 is prioritized as the main scenario in the DSNG’s climate
change physical risk assessment.
Climate Temperature Alignment 1. ≤ 2°C Physical Climate Risk 1. RCP 4.5 (1.7–3.2°C)
Scenario 2. > 2°C Scenarios 2. RCP 8.5 (3.2–5.4°C)
Climate change projections indicate higher maximum temperatures and longer warm periods in the future.
No significant changes in extreme rainfall are projected under climate change scenarios.
Through this approach, DSNG identifies physical, transition, and climate-related risks and opportunities relevant to
its operations in Indonesia. Five key physical risks, along with mitigation measures and cost estimates, are outlined in
the Sustainability Report (pages 71-72). The results of this assessment form the basis for integrating sustainability
aspects into the Company’s business model, including capital allocation for the transition towards a
low-carbon economy.
Building on these assessment results, DSNG has developed a 2030 Climate Action Plan (CAP) as a strategic step to
strengthen climate resilience and reduce emissions in measurable ways. In the palm oil business unit, 10 priority
projects are monitored quarterly up to the directorate level, including Methane Capture, Biogas Electrification,
Bio-CNG Utilization, Zero Landfill TPST, Biogenic Sequestration, Fertilizer Innovation, Soil Organic Management,
Plantation Water Management, Factory and Housing Water Management, and Beneficial Insect Development. Details
of the action plan and emission reduction targets until 2030 are available at the following link.
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TCFD Core Pillars • Risk Management
In 2022, DSNG developed a Climate Risk Assessment (CRA) in collaboration with Asia Biogas and ERM to assess
various climate-related risks, including current and future regulations, technological, legal, market, and reputational
risks, as well as acute and chronic physical risks. This assessment covers the medium- and long-term, with a full
report available via the following link.
Through its Audit Committee, DSNG identified environmental risks, including climate risks, and established
mitigation measures based on the GHG emissions baseline and previous CRA results. To support the management
of these risks, DSNG implemented an Environmental and Social Management System (ESMS) in line with IFC-PS
standards. The ESMS is implemented across all aspects of the business, including Strategic Business Units (SBUs),
with climate change risk a key focus within the Company’s risk management framework. Complete information on
ESG risk management through the ESMS is available on page 135 of the Sustainability Report.
TCFD Core Pillars • Metrics and Targets
Aligned with identified climate risk under RCP 8.5 and 4.5, we aim to not only reducing impact of the risk, but also
convert it into opportunities. Thus, we committed to set an ambitious low-carbon target under RCP 2.6 scenario
(corresponding to the 1.5°C future). DSNG sets GHG emission baselines for Scopes 1, 2, and 3 using 2019 data and
targets a 44% reduction in emissions by 2030.
Our targets are:
• A 70% reduction (Scope 1), 28% (Scope 2), and 23% (Scope 3)
• Optimizing the use of organic waste to support emission reduction
• Recycling and resource conservation
• Utilization of biomass and renewable energy
• Circular economy in energy and waste management
The year 2025 marks the initial phase of CAP 2030 implementation, with all projects moving from the planning
stage to execution. The first year’s achievements include:
• The Zero Landfill TPST has processed a total of 145 tons of waste, equivalent to the amount of waste produced by
5-6 sub-districts in one day. Processing efforts are also supported by an increased culture of waste sorting
among employees.
• The Energy Self-Sufficiency Program Roadmap, with the utilization of methane gas from POME to produce biogas
and Bio-CNG in two plants, has the potential to reduce 76,451 tCO₂e.
• Utilization of organic waste, including the application of empty fruit bunches up to 40 tons/ha/year, solid
application of 15 tons/ha/year, and POME with BOD <5,000 up to 247 tons/ha/year, to support emission reduction
and soil quality improvement.
Climate Action Plan
DSNG’s commitment to addressing climate change aligns with Contribution (NDC). To that end, the Company has developed
the Group’s Sustainability Policy, which focuses on three main a Climate Action Plan as a roadmap for transitioning to low-
pillars: forests, climate, and communities. This policy serves carbon, climate-resilient operations.
as a strategic guide that integrates climate issues into the
The Climate Action Plan includes strategic measures for both
Company’s business direction and sustainability goals.
mitigation and adaptation, with a primary target of reducing
As part of its efforts to achieve Net Zero targets, DSNG is greenhouse gas (GHG) emissions by 44% by 2030, compared
committed to reducing emissions, strengthening resilience to the 2019 baseline year.
to climate risks, and supporting the Indonesian Government’s
commitment to achieving its Nationally Determined
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Climate Change
Identified Physical and Transitional Risks Due to Climate Change and Their Financial Impacts
[GRI 201-2, 13.2.1, 13.2.2]
Physical Risk
Estimated
Estimated Implementation
Identified Risk Main Impact Implementation Mitigation Actions
Cost or Impact
Period
Increasing efficiency in mill
processes & water use
Insufficient water supply for operations, Increasing awareness through water
employee housing, and surrounding 2-5 years conservation socialization
communities
Increasing water recycling in all The financial impact of this
processes that use water risk has not been disclosed in
Water this report
Improving soil moisture protection
Availability
through cover crops and
Water scarcity makes crops more
biomass cover
vulnerable to diseases, reducing palm 3-5 years
oil yields Implementing water
conservation projects
The risk of extreme rainfall causing rivers
to overflow, resulting in operational
disruptions Improving water management
in flood-prone areas. Installing The financial impact of this
Soil nutrients are washed away from 2 years and building water reservoirs and risk has not been disclosed in
Flooding and
plantations, potentially reducing pumps to control and manage this report
High Rainfall
nutrient levels excess water
Intensity
Transportation processes disrupted
Drastic increases in air temperature can
lead to land degradation, forest fires, Increasing community involvement
reduced groundwater levels, and stunted in fire prevention
plant growth
Breeding pollinating insects,
E. kamerunicus, and natural
Adverse effects on insect pollination and predators, Sycanus Sp. This The financial impact of this
Extreme
crop yields - program was implemented in risk has not been disclosed
Heat
in this report
2025 and will be carried out on an
ongoing basis
Educating employees on heat
Heat exhaustion experienced by exhaustion, providing protective
employees affects their productivity apparel, adjusting work hours, and
supplying hydration supplements
Soil movement due to topography and
Increasing ground cover
excessive rainfall exceeding land
plant coverage
carrying capacity
The financial impact of this
3-5 years Avoid planting on certain risk has not been disclosed
Landslides
topographies in the future in this report
Disrupts operations and risks reducing
crop yields
Improving roads and infrastructure
in operational areas
Planting windbreaks at
5-10 years
operational sites
Strong winds that occur for hours or days The financial impact of this
pose a risk of hindering plant growth and risk has not been disclosed
causing operational disruptions in this report
Windstorms Implementing/updating safety and
- environmental procedures (K3LH)
for work activities during storms
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Transitional Risk
Estimated
Identified Estimated Implementation
Main Impact Implementation Mitigation Actions
Risk Cost or Impact
Period
Calculating internal carbon pricing
Increased production costs for Wood and
based on regulations in Indonesia
Palm Oil Products
and target market countries
The financial impact of
- this risk has not yet been
Policy & Regulation measured
- Carbon Tax Identifying opportunities for Bio-
The leverage point for Bio-CNG CNG to leverage renewable
power generation
Limiting DSNG’s access to Establishing a clear climate strategy
international markets to address this issue
The financial impact of
Policy & - this risk has not yet been
Regulation - More efforts are needed to improve the measured
Foreign Trade Mapping market expansion and
sustainability of products so that they can
Restrictions assessing its requirements
pass import restrictions
Conducting a detailed assessment
The financial impact of
Improving yield and efficiency for of technologies and how they align
- this risk has not yet been
Technology & each SBU with DSNG’s current and
measured
Market - Technology future operations
Advancement
Identifying investments for green The financial impact of
The market will be more concerned about
Technology &
- technologies to be adopted this risk has not yet been
declining costs of green technology
Market - Renewable by DSNG measured
Energy & Methane
Capture
Reputation impact on shares that could Disclosing DSNG’s sustainability The financial impact of
Reputation - affect DSNG’s market position and access - journey through credible frameworks this risk has not yet been
Shareholder to funding like TCFD measured
and Stakeholder
Sentiment.
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2025 Climate Change Adaptation Program
1 Development of Water Conservation Projects in the Palm Oil Business Unit
Plantation Water Management
The conservation program, which began in 2024, is now fully operational and
regularly monitored. This initiative has been implemented at PT BPN’s DP1 Estate in
East Kalimantan, covering 205 hectares. Throughout 2025, a total of 282,465 m³ of
water was successfully diverted from the PKS 9 reservoir to the rorak network in the
hilly plantation area. This flow helps maintain soil moisture, reduce erosion risk, and
ensure water reserves remain available throughout the dry season. This measure is an
important part of the Company’s climate adaptation strategy to improve landscape
resilience and maintain plantation productivity in increasingly unpredictable
weather conditions.
2 Strengthening Climate Adaptation through Conservation and
Pollinating Insects
Beneficial Insects
DSNG is undertaking regenerative agriculture efforts by preserving forest ecosystems,
riverbanks, and tree islands as part of nature-based solutions to address climate
change. These efforts not only aid carbon sequestration but also maintain ecosystem
balance, keeping it healthy and functional. One crucial step in maintaining this balance
is conserving insects that play a significant role in crop productivity and health.
During 2025, DSNG released 2,546,732 Elaeidobius kamerunicus pollinating insects and
270 Sycanus sp. predators, which play an important role in maintaining sustainable
productivity and biodiversity in the company’s operational landscape.
3 Worker Health Protection against Extreme Heat Risks
Employee Health
In facing the risk of extreme heat, DSNG is committed to implementing health
adaptation measures to ensure worker protection and operational sustainability. These
efforts are implemented through regular socialization about the symptoms of heat
exposure, distributing vitamins during morning briefings, and encouraging workers to
report to health facilities if they notice signs of fatigue or heat stress.
4 Water Recycling Installation at GRHA DSN and WP Panel
As part of the climate change adaptation program, GRHA DSN and WP Panel
implemented a water recycling system to maintain water supply reliability amid the
risk of scarcity. Domestic wastewater is treated through a wastewater treatment plant
and reused for non-consumptive purposes (toilet flushing, plant irrigation, and other
uses), thereby reducing dependence on new clean water. This program supports water
use efficiency, maintains quality standards, and strengthens operational resilience to
climate variability.
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Climate Change Mitigation Program and GHG Emission Reduction Effort
[POJK F.12] [GRI 305-5,13.1.6] [SASB FB-AG-130a.1, FB-AG-110a.2]
Zero Landfill TPST Project
As part of its climate change mitigation efforts, DSNG has implemented an
Integrated Waste Management Facility (TPST) project with a zero-landfill approach.
Organic waste is processed aerobically through composting, thereby reducing the
formation of methane gas (CH₄), which has a high global warming potential. This
approach differs from open dumping or landfill practices, which produce methane
through anaerobic processes. By converting organic waste into compost, the TPST
directly reduces greenhouse gas emissions.
This initiative aims to manage waste without relying on landfills through the
Tiny-bite method and a stick & carrot approach for upstream processing, as well as
mechanical sorting and the use of pyrolysis machines for downstream processing.
After commencing commissioning in 2024, the TPST began processing waste from
employee housing in the DSN Muara Wahau plantation area. A total of 145 tons of
waste have been processed, equivalent to the amount of waste produced by 5-6
sub-districts in one day. Processing efforts are also supported by an increased culture
of sorting among employees.
Water Efficiency in the Wood Products Business Unit
In an effort to improve water efficiency and anticipate potential shortages, DSNG,
through its DSN WP Panel business unit, installed a water-recycling machine to
wash logs using wastewater from the production process. By 2025, this initiative
will reduce water usage in the production process by 16% or around 5,572 m3 per
year compared to 2024.
Achievements of the Palm Oil Business Unit’s Energy Self-Sufficiency Program
Geopolitical instability, including potential conflicts, may drive volatility in oil prices and increase energy cost exposure. To
mitigate this risk, the Company is advancing its Energy Self-Sufficiency Program, which is based on energy balance and techno-
economic analysis and serves as a strategic instrument to support climate change mitigation and GHG emission reduction.
Through this approach, renewable energy development and operational efficiency initiatives not only reduce emissions but
also strengthen energy security, supporting the Company’s target to achieve energy independence in key areas by 2028.
Biomass Mapping Process
This mapping aims to identify and
optimize biomass potential in line with
circular economic principles, so that
EFB Shell production residues do not become
an environmental burden but are
FFB
reused as valuable resources, such as
Frond renewable energy, organic fertilizer,
and biomass fuel, while supporting
Trunk
resource recovery and GHG
emission reduction.
ROOT
Root POME Fibre
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Biomass mapping outcomes constitute the foundational basis upon which the formulation of the Energy Self-Sufficiency
Program and its implementation roadmap, which includes the utilization of organic waste and operational waste as alternative
energy sources, to be implemented through the following initiatives:
a Utilization of Organic Waste and Its Practices
Throughout 2025, DSNG utilized 432,118 m³ of POME to generate 9,766,800 kWh of electricity and to fuel generators and
truck operations with Bio-CNG, reducing diesel consumption by 3,793,757 liters. Overall, this initiative contributed to a
reduction of around 76,451 tCO₂e in potential emissions, achieved through a combination of POME methane capture and
diesel consumption avoidance.
Waste management is carried out in circularly by utilizing POME, empty fruit bunches, fiber, shells, and replanting biomass
as sources of renewable energy, organic fertilizer, and raw materials for biogas and Bio-CNG. In addition, POME is also
applied as liquid mulch for oil palm, supported by the use of mulch and infiltration pits for water conservation and runoff
management, and socialized to the supply chain as a long-term sustainability practice.
b Recycling Used Materials
A wood flooring recycling program that reuses waste materials as raw materials for furniture to support sustainable
resource management.
c Utilization of Waste for Renewable Energy
In 2025, the company utilized 198,928 tons of shells, 520,449 tons of fiber, and 24,925 tons of Palm Kernel Expeller
(PKE) as biomass for biofuel. The utilization of Bio-CNG and biomass has become a strategic asset in supporting the
transition to renewable energy.
d Circular Economy in Energy and Waste Management
The year 2025 marks five years of implementation of the DSNG Bio-CNG facility as part of
a circular economy-based climate change mitigation and waste management strategy.
Since operations began in 2020, two Bio-CNG units have converted POME into renewable
energy to support company operations and reduce dependence on fossil fuels. The
operation of two Bio-CNG plants has reduced emissions equivalent to planting trees
covering an area three times the size of a soccer field.
As of September 2025, DSNG’s two Bio-CNG plants have produced a significant mitigation
impact with emissions avoided amounting to 600,423 tCO₂e. This amount is equivalent
to reducing emissions from approximately 220,744 vehicles, planting 857,747 trees, or
providing electricity to 6,782 households.
Since 2020, DSNG has processed 1,271,151 m³ of POME and generated 34,860,930 kWh
of electrical energy, while avoiding the use of 1,697,345 liters of diesel fuel, equivalent to
reducing waste to landfills by 372,934 tons.
Achievements of the Wood Products and Renewable Energy Business Unit’s Energy Self-Sufficiency
DSNG optimizes the use of wood waste generated by the WP Panel business unit as part of the Wood Business Unit Energy Self-
Sufficiency Program. Throughout the reporting year, WP Panel produced 620,353 GJ from the use of wood waste, with a total of
36,491 tons of wood processing waste that used as boiler fuel. In addition, the Renewable Energy Business Unit – Wood Pellets at
PT BLN was also able to utilize 1,596 tons of wood pellet waste outspec, which produced 25,536 GJ as boiler fuel.
PT Dharma Satya Nusantara Tbk 75 Sustainability Report 2025
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Bottom-up Story DSN Award
DSNG integrates climate adaptation and mitigation approaches not only through strategic policies at the corporate level but
also through strengthening operational innovation. Through the DSN Award, the Company encourages field-based solutions
that support emissions efficiency and climate resilience.
Adaptation Mitigation
Organic Team: Improving the Productivity Karambol Team: Optimizing the Use of Shell Fuel
of Solid BP1 Estate Applications from Light Tank Dirt Separator (LTDS) to Boiler
(Soil Organics Adaptation) (Reducing Biomass Use - Scope 1)
The innovation of developing organic At PKS 11 Wahau, the implementation of the Sliding
conveyors at BP1 BPN has resulted in a LTDS automatic system resulted in the following
number of performance improvements:
improvements, including:. • A 58% reduction in shell consumption, equivalent to
• Reducing operational costs by up to 35% savings of IDR 82,480,450 per month.
(Rp 31,091,760/year) • Increased revenue by enabling more shells to be
• Improving ergonomics and work comfort made available for sale and creating opportunities to
for field workers reduce fossil fuel use outside of DSNG.
• Strengthening the circularity of organic • Improved boiler pressure stability through
materials, thereby increasing soil microbes automated operation of the Sliding LTDS system,
and fertilization effectiveness thereby enhancing operational safety.
• Ensuring greater worker safety, especially • A potential reduction in emissions of up to 81 tCO₂e
during the rainy season. per factory per year due to lower shell combustion.
GHG Emission Management
[POJK B.2.b, F.11] [GRI 305-1 305-2, 305-3, 305-4, 305-5, 13.1.2, 13.1.3, 13.1.4 13.1.5, 13.1.6,] [SASB FB-AG-110a.2]
Progress on GHG Protocol Emissions DSNG
As of 2025, DSNG has not calculated greenhouse gas (GHG) In accordance with the GHG protocol guidelines, the
emissions at the group level under the Company’s operational emissions calculation separates biomass CO₂ emissions and
control. For consistency in calculations, all greenhouse gases sequestration emissions absorption. The calculation method
are converted to carbon dioxide equivalent (CO₂e) units. and relevant Scope 3 emissions categories are based on the
Throughout the reporting period, the Company focused its Corporate Value Chain (Scope 3) Accounting and
efforts on preparing for GHG emissions calculations, which are Reporting Standard.
planned to be implemented in 2026.
PT Dharma Satya Nusantara Tbk 76 Sustainability Report 2025
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DSNG’s Progress Towards 2030 Emissions
2030 2022 2019
Targets DSNG Absolute Emissions 2019 vs 2022 in thousand tonnes of CO2e
DSNG has conducted a triennial emissions calculation in collaboration with an independent institution to monitor progress
toward its 44% emissions-reduction target by 2030 relative to the 2019 baseline. Several interventions led to an absolute
decrease in Scope 1 and 2 emissions by 13%.
3,050 3,533
2,323
1,362 1,657
1,183
30 27
Scope 1 Scope 2 Scope 3 Total
DSNG periodically calculates greenhouse gas emissions every 3 years in collaboration with independent institutions as part of
monitoring the achievement of the 44% emission reduction target by 2030, compared to the 2019 baseline. DSNG is committed
to reducing absolute GHG emissions by 44% in 2030 from the 2019 baseline. This consists of a 70% reduction in Scope 1, a 28%
reduction in Scope 2, and a 23% reduction in Scope 3.
Palm Oil Business Unit GHG Emissions Progress
In the palm oil business unit, calculations using the RSPO v4 PalmGHG Calculator show total emissions of 291,322 tCO₂e, a
decrease of 13% compared to the previous year. This increase was due to the growing number of certified mills and plantations,
which broadened the scope of emissions calculations and led to higher total recorded emissions.
Volume & Intensity of GHG Emissions from Palm Oil Business Units [GRI 305-4, 305-5, 13.1.6] [SASB FB-AG-110a.1]
Palm Oil Business Unit GHG Emissions Volume (tCO2e) GHG Emission Intensity
Palm Oil Operations 2025 2024 2023 2025 2024 2023
POME 306,056 347,559 364,548 In relation to CPO production
volume (tCO₂e/Ton CPO) 0.57 0.65 0.94
Fuel 7,220 6,944 10,676
Fertilizer 268,891 238,185 200,853
In relation to value of palm oil
26.86 37.98 62.86
Plantation Fuel 28,503 33,014 29,225 product revenue (tCO₂e/Rp billion)
LUC 539,194 546,111 582,524
Description:
Sequestration (857,542) (838,208) (662,692)
• Calculations based on the PalmGHG Calculator from RSPO version 4.0.
Total Emissions 291,322 333,605 525,133
Palm Oil Business Unit GHG Emission Intensity
In 2025, DSNG recorded a 32% reduction in upstream greenhouse gas (GHG) emissions intensity compared to the 2019 baseline.
This achievement reflects the Company’s progress in controlling emissions and demonstrates alignment between actual
performance and the target of a 46% reduction in emissions intensity by 2030.
The 2025 emission intensity measurement was calculated by comparing actual performance against the 2019 RSPO baseline,
providing a clear picture of the Company’s operational-level initiatives to reduce emission intensity. This performance reaffirms
the Company’s commitment to consistently reducing its carbon footprint while supporting the transition to lower-emission
operations.
PT Dharma Satya Nusantara Tbk 77 Sustainability Report 2025
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GHG Emission Intensity 2019-2025 (MT CO2e/MT CPO)
All POM are Certified
1.00
0.94
0.84 0.85
0.80 0.73 0.65
0.59 0.57
0.60
0.40
0.20
2019 2020 2021 2022 2023 2024 2025
Note: GHG emissions data is based on every year RSPO audit
Calculation of Ozone-Depleting Substance Emissions and Nitrogen Oxide Emissions
[GRI 305-7, 13.1.7, 13.1.8]
Based on the results of evaluations of the Company’s operational and production processes, it does not use or produce
ozone-depleting substances (ODS), such as chlorofluorocarbons (CFCs) and hydrochlorofluorocarbons (HCFCs), in any of its
operational activities relating to palm oil, wood products, or renewable energy. Consequently, there are no ODS emissions from
these activities. Therefore, total ODS emissions were recorded as zero (0 metric tons of CFC-11 equivalent).
As part of its efforts to control air emissions, the company monitors nitrogen oxide (NOx) emissions by measuring ambient
air quality in accordance with statutory standards and regulations. Monitoring results indicate that NOx levels are within the
required limits, supporting the Air Quality Index (AQI) evaluation and ensuring that air quality around operational areas is
maintained. The following table summarizes the results of boiler emission measurements in 2025.
Air Emissions from Boilers in Palm Oil Mills - Palm Oil Business Units
Emission Unit Standard 2025
Nitrogen Dioxide (NO2) mg/L 800 321.91
Sulfur Dioxide (SO2) mg/L 600 88.86
Particulate mg/L 300 66.04
Steam Boiler Air Emissions from WP Panel and WP Floor Factories - Wood Products Business Unit
Emission Unit Standard 2025
Nitrogen Dioxide (NO2) mg/m3 1,000 187
Sulfur Dioxide (SO2) mg/m3 800 52
Particulate mg/m3 350 65
Air Emissions from Wood Pellet Boilers - Renewable Energy Business Unit
Emission Unit Standard 2025
Nitrogen Dioxide (NO2) mg/m 3
65 25.3
Sulfur Dioxide (SO2) mg/m3 75 28.75
Particulate mg/m 3
230 37.2
Generator Air Emissions
Emission Unit Standard 2025
Nitrogen Dioxide (NO2) mg/L 3,400 541.68
Sulfur Dioxide (SO2) mg/L - 11.60
Particulate mg/L - 36.74
*Data includes air emissions from the 2-12 DSNG Palm Oil Mill facility location
PT Dharma Satya Nusantara Tbk 78 Sustainability Report 2025
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Emission Control Program Innovations
Close Loop Program [GRI, 305-7, 13.1.7, 13.1.8]
As part of its air emission control efforts, the Company deploys a closed-loop dust collection system at the DSN WP Panel
Factory. This system is designed to enable closed circulation on the boiler flue, allowing process dust to be captured and
controlled efficiently while preventing particulate emissions from being released into the surrounding environment. System
performance is monitored regularly through visual inspections, recording operational parameters, and evaluating equipment
conditions. This closed-loop approach enables early detection of potential leaks and maintains the effectiveness of emission
control. Thus, the risk of particle release can be reduced, air quality is maintained, and the working environment becomes safer
and healthier for employees and the surrounding community.
Throughout 2025, DSNG routinely monitored water pH at seven observation points. The monitoring results showed that all
pH values were within the safe range of 6–8, as defined by environmental quality standards. Consistent pH stability, with no
indication of pollution, confirmed the effectiveness of the water treatment process, with monthly variations remaining
within normal limits.
AQI (Air Quality Index) Trend 2025
AQI AND Trends Limit1 Limit2 AQI POS 1 AQI POS 3
100
80 72.21 72.49
63.98 68.45 68.71 67.8
56.72 59.85
60 64.01 66.28
56.6 48.24 47.7 47.57
55.68
49.36 35.24
40
39.94 38.43 27.52 29.61
20 25.52
0
Jan 2025 Feb 2025 Mar 2025 Apr 2025 May 2025 Jun 2025 Jul 2025 Aug 2025 Sep 2025 Oct 2025 Nov 2025 Dec 2025
Tren AQI 2025: Tren AQI 2025: Tren AQI 2025:
Relatively stable Tending to increase Improving again
Air quality conditions are The dry season increases Rainfall begins to increase and
under control with low environmental dust, resulting in higher helps suppress airborne dust.
dust intensity. levels of dust in the environment.
During the operational Performance Evaluation period show: The 2025 AQI trend remains effective. The dust control system is
working optimally, as reflected in the decline and stabilization of the AQI at the end of the year. The Company has successfully
maintained air quality within safe limits throughout the year, despite seasonal fluctuations in the AQI.
Energy Management [POJK B.2.a, F.6, F.7]
As part of the implementation of its Sustainability Policy, DSNG implements an energy management strategy that prioritizes
renewable energy and operational efficiency. This strategy is outlined in the Energy Self-Sufficiency Roadmap, which was
developed using an energy balance approach and techno-economic studies.
PT Dharma Satya Nusantara Tbk 79 Sustainability Report 2025
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Energy Reduction Efforts Program
1 Renewable Energy Resource
• Biogas and Bio-CNG The use of biomass (shells and fiber) as boiler fuel can
By 2025, two Bio-CNG plants owned by DSNG will drive turbines to generate electricity for the operation
utilize 432,118 m³ of POME to generate 9,766,800 kWh of 11 palm oil extraction factories and 1 KCP, thereby
of electricity used in factory, office, and residential reducing reliance on fossil fuels. Throughout 2025, 12
operations. In addition, 4,411,345 Nm³ of Bio-CNG is turbines have generated 59,039,178 kWh of electricity,
produced as fuel for generators and trucks, which is equivalent to 6.02 million liters of diesel fuel.
equivalent to a reduction in diesel consumption of 3.79
• Solar Panel Program at Floor and GRHA DSN
million liters and generates cost savings of up to 53.03
GRHA DSN integrates renewable energy into building
billion based on the average diesel price of Rp13,979
operations through Solar Power Plants (PLTS) installed
per liter.
at multiple locations, including the Power House 2
• Transition to Bio-CNG fuel vehicles pump system. This initiative contributes to reducing
By 2025, 57 Bio-CNG fuel trucks have been converted, emissions, reducing dependence on fossil fuels, and
resulting in the consumption of 164,510 Nm³ of Bio- strengthening the Company’s energy efficiency efforts.
CNG, which is equivalent to a saving of 141,479 liter of
diesel and a reduction in emissions of 379.16 tCO₂e.
Annual Electricity
Ton CO2e
• Biomass Production (2025)
Throughout 2025, the Company generated 11.68
million GJ of renewable energy by utilizing 29% shells, GRHA DSN 9,260 kWh 7.59
67% fibers, and 4% meal as boiler fuel. In addition
to palm biomass, DSNG also produced 620,353 GJ
WP Floor 2,137,569 kWh 1,752.81
from the utilization of wood waste from the WP Panel
business unit, with a total of 36,491 tons of wood
processing waste used as boiler fuel. The Renewable Total 2,146,829 kWh 1,760.40
Energy-wood pellet business unit at PT BLN can also
utilize 1,596 tons of wood pellet waste, producing
25,536 GJ of boiler fuel.
2 Implementation of Energy-Efficient Lifestyle
• Energy-Efficient Equipment • Promoting an energy-efficient lifestyle
The implementation of energy-efficient equipment (Energy Saving Campaign)
and lighting is part of the Company’s efforts to reduce Through an energy-saving campaign disseminated via
energy consumption and environmental impact. In the posters, banners, and meetings, the Company seeks
Wood Products Business Unit, efficiency initiatives are to raise awareness and encourage behavioral change
carried out by a special working group through process among employees and stakeholders to implement
automation and machine modifications, including sustainable energy-saving practices.
the installation of automatic on-off systems to reduce
electricity consumption. By 2025, the Company
has converted 8 units of 3T forklifts from diesel to
electricity, spread across the DSN WP Floor and DSN
WP Panel.
PT Dharma Satya Nusantara Tbk 80 Sustainability Report 2025
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Investment in Energy Efficiency Innovation [POJK F.3, GRI 302-4, 302-5]
Total Operational
Form of Achievements Achievements
Investment Objectives Investment Costs in
Investment in 2024 in 2025
Costs 2025
Produced 1,958,858 Nm³ Produced 2,226,638 Nm³ of Bio-
of Bio-CNG, equivalent to a CNG, equivalent to a reduction of
Bio-CNG 1 62.74 billion reduction of 1,684,618 liters 1,914,909 liters of diesel fuel for
5.39 billion of diesel. trucks and generators.
Generated 5,628,400 kWh of Generated 5,473,200 kWh
Biogas 1 42.19 billion electricity. of electricity.
Promoting sustainability
through the use of palm oil mill
effluent as renewable energy Produced 1,236,249 Nm³ Produced 2,184,707 Nm³ of Bio-
of Bio-CNG, equivalent to a CNG, resulting in a reduction of
Bio-CNG 2 72.69 billion
reduction of 1,063,174 liters 1,878,848 liters of diesel fuel for
9.04 billion of diesel. trucks and generators.
Generated 2,347,900 kWh Generated 4,293,600 kWh
Biogas 2* 62.79 billion
of electricity.
of electricity
Bio-CNG Converted 48 diesel-fuel
Converted 57 diesel-fueled trucks
trucks to Bio- CNG, which
converter We are implementing 5.70 billion 1.26 billion
reduced diesel consumption
to Bio-CNG, eliminating 141,479
truck conversion technology on liters of diesel use.
by 53,766 liters.
diesel-fueled trucks and
generators to Bio-CNG to
reduce greenhouse gas A total of 44 diesel
Genset A total of 65 diesel generators
emissions, mitigate the risk of generators were converted
were converted to Bio-CNG,
Division fossil fuel price fluctuations, and to Bio-CNG, contributing to
5.01 billion 15.09 billion contributing to a reduction in total
converts to lower maintenance costs. a reduction in total diesel
diesel consumption of
Bio-CNG consumption of
3,536,443 liters.
2,629,152. liters.
The use of electric forklifts 550 million/ The operation of 6 electric
Electric
eliminates diesel fuel and oil unit for type forklifts has reduced Operating 8 electric forklifts has
Forklift in
consumption, thereby reducing 3T or a total 4,623 liters of diesel reduced diesel consumption by
the Wood greenhouse gas emissions and
0.92 billion 10,502 liters per month (equivalent
of 8 units for consumption per month
Products lowering maintenance and (or Rp 56.75million per to Rp 164 million per month).
around 4.4
Business Unit fossil fuel costs. month).
billion.
Note:
The increase in 2025 figures compared to 2024 for Biogas 2 is due to the 2024 achievement, starting from July to December 2024 (due to
commercialization in June 2025)
Energy Use [GRI 302-1, 302-2, 302-4, 302-5] [SASB FB-AG-110a.3, FB-AG-130a.1]
As part of the transition to clean energy, by 2025, the DSNG biogas and Bio-CNG plant will be capable of producing:
1 The first plant successfully produced 5,473,200 kWh of biomethane-based electricity (equivalent to 19,704 GJ) and 2,226,638 Nm³
of Bio-CNG (equivalent to 22,749 GJ).
2 The second plant produced 4,293,600 kWh of electricity (equivalent to 15,457 GJ) and 2,184,707 Nm³ of Bio-CNG
(equivalent to 22,321 GJ).
3 Transportation used in the operational activities of the palm oil business unit consumes 11,369 GJ of energy.
All of this renewable energy is used to support the operational activities of the palm oil mill, offices, fresh fruit bunch (FFB)
transportation, and employee housing. Throughout 2025, DSNG’s total energy consumption was recorded at 13,289,101 GJ, including
energy requirements for raw material transportation, the production processes for palm oil and wood products, renewable energy, and
operational activities at the Head Office, with calculations covering both renewable and non-renewable energy sources. It should be
noted that in the 2025 reporting year, there were differences in business coverage compared to the previous year, so the business units
and operational activities taken into account were adjusted, which could affect the reported energy consumption levels. The energy
consumption calculations in this report cover energy use within the organization. Meanwhile, energy use outside the organization has
not been calculated due to the Company’s limited access to energy consumption data beyond its operational boundaries.
PT Dharma Satya Nusantara Tbk 81 Sustainability Report 2025
Page 84
2025 2024 2023
Total Energy Consumption Volume Within the Company (Giga Joules) [GRI 302-1]
Total Non-Renewable Energy Consumption Total Renewable Energy Consumption Total Energy Consumption
720,578 (5%)* 12,568,523 (95%)* 13,289,101 (100%)*
733,542 8,110,192 8,843,734
598,506 8,571,574 9,170,080
Energy Consumption Based on Type (Giga Joules) Fuel Consumption
Total fuel consumption from non-renewable sources Total fuel consumption from renewable sources
595,860 (4.5%)* 11,369 (0.9%)*
633,659 6,766
507,690 2,246
Electricity Consumption for Heating and Steam
Electricity consumption from Electricity consumption from Heating consumption from
non-renewable sources renewable sources renewable sources
124,718 (0.9%)* 87,959 (0.7%)* 12,469,195 (93.8%)*
99,883 86,704 8,016,722
90,816 76,935 8,492,393
Description:
*: The increase in energy consumption in 2025 is due to the addition of energy usage data from the Palm Oil Bulking and Renewable Energy
Business Units.
Energy Consumption Intensity in 2025 [GRI 302-3] [SASB FB-AG-110a.3]
The Company measures energy consumption intensity by comparing total energy use to production volume in each
business unit. Energy Consumption Intensity (ECI) is calculated based on the total energy (fuel, electricity, and renewable
energy) used by the Company, without distinguishing the sources of energy used to produce the products.
Non-Renewable Total Energy
Company Unit Renewable Energy Energy Intensity
Energy Consumption
Total 12,568,523 720,578 13,289,101
DSNG 1.08 GJ/Rp*
% 95% 5% 100%
Total 620,353 60,794 681,147
Panel 5.51 GJ/m³
% 91% 9% 100%
Total 94,341 33,242 127,584
Floor 0.20 GJ/m2
% 74% 26% 100%
Total 11,767,299 593,327 12,360,626
Palm Oil 19.59 GJ/Ton
% 95% 5% 100%
Total 86,496 26,911 113,407
Renewable Energy 3.13 GJ/Ton
% 76% 24% 100%
Total 33 6,304 6,337
Head Office 19.32 GJ/Person
% 1% 99% 100%
Note: *Revenue
PT Dharma Satya Nusantara Tbk 82 Sustainability Report 2025
Page 85
Water Management [POJK F. 8]
DSNG manages water resources responsibly by improving efficiency and conservation in accordance with the Company’s
Sustainability Policy.
Water Management Program
• Water Risk Assessment • Water Efficiency in Factories
DSNG conducted a water risk assessment in 2022, with The Company adopts various water-efficiency
support from Asia Biogas and ERM, to map water- measures in its factories, including recycling turbine
stress levels in its operational areas in 2030 and 2050. cooling water, optimizing the use of boiler condensate
The study identified six areas with low water stress as demineralized water, and regulating domestic water
levels and one area projected to experience moderate distribution. Domestic water is reused in a controlled
water stress. Details of the results and assessment manner to support the operational needs of offices,
methodology are presented at the following link: including the Head Office, as well as factory facilities.
DSNG Climate Approach Methods, Impacts, Risks,
• Water Conservation
Opportunities.
Water conservation efforts include maintaining the
• Water Source Protection shade and canopy of oil palm trees to prevent soil
The Company water management procedures and erosion and increase water absorption, preserving
policies serve to preserve river and spring ecosystems the root system, which forms natural biopores, and
by setting boundaries, monitoring water quality, and using empty bunches and Nephrolepis plants as
restricting the use of chemicals. ground cover to maintain moisture. By 2025, a total of
282,465 m3 water flows from water conservation at PT
• Water Reuse
BPN, from the PKS 9 reservoir to the main rorak at the
The DSN WP Panel Business Unit utilizes a water
highest elevation, which is then gravity-fed to sub-
recycling system to improve the efficiency of process
roraks covering an area of 205 hectares.
water use and anticipate potential water scarcity. The
water use efficiency target is set at 5,634 m³ in 2025.
In 2025, the volume of wastewater recorded remained
the same as in 2024 at 5,616 m³. Meanwhile, water use
efficiency in steam boilers increased from 12% to 25%,
with water consumption compared to 2024.
Water Usage and Process Water Intensity
[POJK F.8] [GRI 303-1, 303-2, 303-4, 13.7.2] [SASB FB-AG-140a.2, FB-AG-140a.3]
Throughout 2025, the Company recorded a decrease in water usage in its palm oil
and wood flooring business units compared to the previous year. Water management
was carried out in a measured manner through routine monitoring at the palm oil
mill using the Water Intensity (WI) per ton of fresh fruit bunch (FFB) processed as an
operational control tool. As of the reporting date, there were no complaints, fines, or
sanctions imposed on the Company related to water resource utilization. DSNG has not
yet measured water discharge based on the purpose of its use, except for the wood
panel product business unit in the log washing pond, so data related to water discharge
cannot be presented in this report in its entirety.
According to the Global Water Risk Atlas published by the World Resources Institute
(WRI), four of DSNG’s processing units (1 Head Office, 2 Wood Product Units, and 1
Renewable Energy Unit) are located in High Water Stress Areas. In light of these
conditions, the Company implements efficient water management by limiting
groundwater use to minimize the potential for water-use conflicts in its
operational areas.
PT Dharma Satya Nusantara Tbk 83 Sustainability Report 2025
Page 86
Total Water Withdrawal Volume by Source in 2025 (m³) [POJK.F.8] [GRI 303-1, 303-3] [SASB FB-AG-140a.1]
WP Panel (m³) WP Floor (m³) Palm Oil Units (m³) Renewable Energy (m³) Head Office (m³)
Surface water 3,376,802 0 0 0 0
Groundwater 0 77,362 45,133 2,337 0
Seawater 0 0 0 0 0
Water from third 0 2,290 1,095 0 25,512
parties (PDAM)
Total water 3,376,802 79,652 46,228 2,337 25,512
withdrawal
Total Water Consumption in 2025 [GRI 303-5]
Water Consumption 3,376,802 79,652 46,228 2,337 25,512
Total Consumption
DSNG
3,530,531
*Note: Increase in total water withdrawal and consumption volume at the WP Panel in 2025 due to obtaining 1 location permit for groundwater
withdrawal that is measured and used for operational needs.
Achievement of Targets and Actual Water Usage in Palm Oil Mill Units in 2025
2025 Target 2025 Achievement
Water Usage Intensity in Processing 1.1 0.87
(m³ /Ton FFB processed)
Water Data in Boiler Facilities (5ft and 9ft Log Pools) in the DSN WP Panel Business Unit
Groundwater usage volume (m³) 35,400 29,836
Volume of water discharged (m³) 6,000 5,616
Water Usage Intensity 2025 2024 2023
Palm Oil Business Unit
Total process water usage Process water usage intensity
(m³) (m³/Ton FFB Processed)
2,364,583 0.87
2,465,883 0.98
3,747,759 1.30
Wood Products Business Unit
Total water usage Water usage intensity WP Total water usage Water usage intensity WP
WP Floor (m³) Floor (m³/Floor Production (m²)) WP Panel (m³) Panel (m³/Panel Production (m³))
46,228 0.07 77,362* 0.63
57,980 0.08 51,762 0.45
59,919 0.07 60,206 0.62
Renewable Energy Business Unit Water usage intensity
Total water usage (m³/Ton of Wood Pellets)
(m³)
2,337 0.06
NA NA
NA NA
Description:
• *: Increase in WP Panel’s production water usage in 2025 due to increased production processes.
• NA: Water usage in renewable energy business units will be operational in 2023 and 2024.
PT Dharma Satya Nusantara Tbk 84 Sustainability Report 2025
Page 87
Implementation of Water Management at GRHA DSN [GRI 303-1]
Water Management Flow at GRHA DSNG
1 2 3 4 5
Clean Water Wastewater IPAL Treatment The Goal Impact
Consumption Production Results
2,126 m³/month 25-30 m³/month 60-70 m³/month Reduce the discharge Reduced waste
±2,126,000 liters Discharged to IPAL ±60,000-70,000 liters of domestic liquid load, Meets quality
equivalent to drinking (capacity 80 m³/day). equivalent to non- waste into urban standards, Supports
water needs for consumption water drainage systems, water circularity.
approximately ±850–1,063 needs for ±2,800–3,500 which can be used for
million people per day. people per day, such as watering plants.
for toilets and cleaning.
GRHA DSN applies water-efficiency measures in its chiller system through chemical treatment to maintain water quality stability.
This approach extends the water-use cycle, reduces evaporation and blowdown, and minimizes the need for new water refills,
thereby improving the efficiency of water consumption in the cooling process.
Application of Boiler Recycled Water Optimization in DSN WP Panel
WELL HYDRANT POND
Clean Water Quality Standard Clean Water Quality Standard
Soft Water ROTARY SHORT ROTARY LONG TOILET PRAYER ROOM CANTEEN GLUE PROCESS
TANK TRACK TRACK Clean Clean Clean
SANITATION Water Quality Water Quality Water Quality
No Specific No Specific FACILITIES Standard Standard Standard
Treatment Clean Water
Water Quality Water Quality
TANK Quality Standard
Requirement Requirement
FLUSHING
Boiler Quality Standards No Specific
for pH, TDS, and TSS Water Quality
Requirement
Blow Down
Regeneration
In an effort to improve water usage efficiency, the DSNG WP Panel has reoptimized the use of water from the Boiler Steam
process by increasing the reuse of regeneration water and blowdown water, which previously had not been utilized to their full
potential, based on their characteristics and potential uses, namely:
Boiler Regeneration Water Boiler Blowdown Water
Regenerated water is produced through the water treatment
Blowdown water is boiler discharge water with a higher
system’s regeneration process, including system analysis,
installation of new pipelines, and replacement of toilet dissolved solids content that does not meet clean water
facilities. This water is 100% reused (456 m³/month) for toilet quality standards. This recycled water is used for the wood log
flushing and filling the rotary long pool, thereby reducing the washing process, meeting 62% of the washing needs, or the
use of clean water and groundwater. equivalent of 705 m³/month.
This optimization results in total water savings of 1,161 m³/month, equivalent to more than 230 household water tanks, while
reducing the risk of pollution and improving operational efficiency. All measures have been standardized through SOP updates
to ensure consistency and sustainability.
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Waste Management [POJK B.2.c]
The waste flow management process at DSNG covers the entire process chain, from incoming materials (downstream/materials)
and internal company processes (own processes) to handling by external parties (upstream).
DOWNSTREAM/MATERIAL
Fertilizer Chemical
(in sack packaging) Fresh Fruit Bunch
(in any packaging)
Oil
Plastic Polybag Wood Log
(in barrel)
OWN PROCESS
Nursery, Planting,
Fertilyzing, Palm Oil Mill & Wood Processing &
Up Keep, Harvesting Kerne Crushing Plant Renewable Energy Factory
Fresh Fruit Bunch Crude Palm Oil & Panel | Flooring | Pellett
Palm Kernel Oil
Hazardous Waste Non Hazardous Waste Hazardous Waste
Reuse Recycle Unused
Landfill
UPSTREAM
Licensed Independent Processor Independent Waste Collector
GRI 306-1 GRI 306-3 GRI 306-4 GRI 306-5
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Liquid Waste Management [GRI 303-4]
The Company carries out operational wastewater management across all business units, including its headquarters, in
accordance with government quality standards to prevent environmental pollution.
Liquid Waste Management Program [GRI 303-1, 303-2, 303-4, 306-2]
The Company ensures wastewater management competence through training and certification of Wastewater
Treatment Operations Managers (POPA) and Water Pollution Control Managers (PPPA) in order to meet regulatory
requirements and support environmental compliance.
It provides liquid waste treatment ponds in all palm oil mills and wood processing units to ensure that waste is treated
according to standards as part of pollution control efforts prior to final disposal.
The Company monitors and controls liquid waste quality to ensure that all effluent discharged meets environmental
quality standards, including Biochemical Oxygen Demand (BOD) and Chemical Oxygen Demand (COD) parameters, in
accordance with applicable laws and regulations, which are in line with industrial requirements.
Liquid waste (POME) is processed in treatment ponds and reused as organic fertilizer through a licensed Land
Application scheme with environmental monitoring in accordance with regulations. In line with climate change
mitigation efforts, several POM units also operate methane capture facilities to reduce CH₄ emissions from POME.
The wood products business unit integrates a circular water management system into its operational processes as
a resource efficiency measure. Log washing water is reprocessed for reuse in subsequent production stages, while
wastewater treatment is carried out without the use of chemicals, using residual heat from boiler condensate pipes to
the area outside the production area. This implementation not only reduces clean water consumption but also reduces
chemical costs in glue waste management by 55% compared to before the innovation.
In the renewable energy business unit, treated liquid waste is reused circularly as wash water for filtering residues and
ash particles in the wood pellet production process. This utilization aims to reduce the ash content in wood pellets and
support particulate emission control, thereby improving the quality of biomass fuel.
The Company regularly reports wastewater management and quality monitoring results to the local Environmental
Agency twice a year through RKL-RPL reports.
Liquid waste classified as Hazardous and Toxic Waste (B3) is managed and utilized by third parties who have waste
management permits in accordance with the provisions of the applicable laws and regulations in Indonesia.
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Liquid Waste Generated in 2025 [GRI 303-1, 306-3, 306-4, 306-5] [POJK F.13, F.14]
Liquid waste in metric tons (t)
Company’s Liquid Waste
Hazardous Waste
WP Panel WP Floor Palm Oil Renewable Energy DSNG Head Office
Outside the Inside the Outside the Inside the Outside the Inside the Outside the Inside the Outside the Inside the
Company Company Company Company Company Company Company Company Company Company
Reused Waste 0 0 0 0 0 0 0 0.68 0 0
Other Treatment
6.8 0 0.1 0 38.77 0 0 0 0.31 0
Options
Total Hazardous
6.8 0 0.1 0 38.77 0 0 0.68 0.31 0
Waste
Non-Hazardous Waste
Outside the Inside the Outside the Inside the Outside the Inside the Outside the Inside the Outside the Inside the
Company Company Company Company Company Company Company Company Company Company
Reused Waste 0 0 0 71.70 0 0 0 0 0 0
Recycling 0 0 0 0 0 0 0 1,080 0 0
Other Treatment
0 864 0 0 0 0 0 0 0 0
Options
Total Non-
0 864 0 71.70 0 0 0 1,080 0 0
Hazardous Waste
Results of Wastewater Treatment Quality Measurements for the Palm Oil Business Unit [GRI 303-2]
Parameters Quality Standards 2025 2024 2023
Biological Oxygen Demand (BOD) 5,000 mg/L 100-4,800 3,571 1,580
Chemical Oxygen Demand (COD) - 1,000-10,000 10,146 4,513
Acidity Level (pH) 6-9 6.1-8.2 7.3 7.2
*Standards refer to the provisions of the Ministry of Environment and Forestry of the Republic of Indonesia.
*The measurement results for 2025 are the results of the measurement range from wastewater sampling from POM 2-12.
Results of Wastewater Treatment Quality Measurements for the DSN WP Panel Business Unit [GRI 303-2]
Parameters Quality Standards 2025 2024 2023
Biological Oxygen Demand (BOD) 75 mg/L 50 44 762
Chemical Oxygen Demand (COD) 125 mg/L 100 91 2,284
Acidity Level (pH) 6-9 7.3 7.46 9.08
TSS 400 mg/L 20.3 14 230
Description : *2023 data obtained during the IPAL construction process
Results of Wastewater Treatment Quality Measurements for the DSN WP Floor Business Unit [GRI 303-2]
Parameters Quality Standards 2025 2024 2023
Biological Oxygen Demand (BOD) 50 mg/L 14.04 34.75 34.36
Chemical Oxygen Demand (COD) 100 mg/L 42.83 104.46 108.12
Acidity Level (pH) 6-9 7.44 7.70 7.48
TSS 200 mg/L 13.60 82 86
During 2025, the Company did not experience any incidents related to liquid waste spills on the surface. [POJK F.15]
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Innovation in Liquid Waste Treatment Using Distillation Technology
To improve the efficiency of liquid waste management and
reduce reliance on chemicals, the DSN WP Panel Temanggung
developed an innovative waste treatment process using
distillation technology. Previously, liquid waste treatment was
carried out at a Wastewater Treatment Plant (WWTP) using
chemicals such as HCl for pH adjustment, coagulants, and
flocculants to separate water from sludge. The high demand for
these chemicals led to higher operational costs.
Through the innovation of a distiller, the waste treatment
process is carried out without the use of chemicals, instead
using the residual heat from the boiler condensate pipe to the
area outside the production area, so it does not interfere with
boiler performance or the production process. This distiller can
hold up to ±3 m³ of wastewater and is operated continuously,
with an evaporation system that maximizes the separation of
water and residue.
The implementation of the distiller has had a positive
impact, including:
A 55% reduction in the frequency Acceleration of the waste Increased efficiency in
of chemical purchases compared treatment process due to handling sludge glue,
to before the innovation was fewer process stages. which dries faster and is
implemented. easier to manage.
This innovation reflects the Company’s commitment to promoting resource efficiency, reducing hazardous chemicals, and
implementing sustainable environmental management practices.
Solid Waste Management [POJK F.13, F.14] [GRI 306-1, 306-2, 306-3, 306-4, 306-5]
DSNG adopts the principles of the Circular Economy by optimizing resource use, increasing waste reuse, and reducing
emissions through environmentally friendly solutions. This commitment is reinforced by the application of a waste
management system that complies with applicable regulations, from waste collection to routine monitoring, ensuring
compliance to all environmental regulations.
Hazardous Waste Management Efforts
The DSN WP Panel Business Unit implements a distillation process to dry sludge from red liquid waste treatment, aiming
to improve the efficiency of hazardous waste management. This initiative has a storage capacity of up to ±3 m³ of
wastewater and has reduced the frequency of chemical purchases by 23% compared to before the innovation
was implemented.
All DSNG business units collaborate with third parties in implementing responsible hazardous waste management
in accordance with Indonesian laws and regulations. This management includes the use of licensed storage facilities,
documented recording and reporting, and the transportation and processing of waste by third parties with
official licenses.
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Efforts to Reduce Non-Hazardous Solid Waste
Reduction
• Reducing the use of disposable plastic bottles by providing refillable drinking water facilities.
• Limiting disposable plastic bags by promoting and distributing reusable shopping bags.
• Limiting the use of newspapers in the GRHA DSN office area according to functionality and needs.
Recycling
• Collaborating with local businesses in Muara Wahau to manage and sell economically valuable waste sorted from
employee housing.
• Collaborating with local businesses in the wood products business unit to manage solid wood waste into
animal bedding.
• Organizing waste recycling education and exhibitions at Dharma Utama School to raise environmental awareness
from an early age.
• Utilizing metal waste through third parties, with a total of 52 tons of material utilized throughout 2025.
Utilization
• Throughout 2025, the Company utilized biomass in the form of shells, fiber, and total meal totaling 746,569 tons
and wood waste totaling 36,491 tons as boiler fuel to support energy efficiency and reduce the use of fossil fuels.
• Recycling of organic waste at GRHA DSN, with 20.21 tons used for composting and 7.25 tons for
the Biopori system.
• Utilization of organic waste from the cafeteria as poultry feed by the community around the DSNG WP Panel Floor
factory, totaling 20.45 tons.
• Use of boiler ash as fill material utilized by the community around the DSNG WP Floor factory.
Sorting
• Providing education on sorting organic, non-organic, and residual waste in all business units, including offices, factories,
and housing areas, by employees as an effort to increase employee awareness and participation in responsible
waste management.
• The Jakarta Head Office implements a seven-category waste sorting system (organic, paper, plastic, glass, cardboard,
metal, and residue) that is consistently carried out by all employees.
Landfill
• The collection and transportation of residual waste is carried out controllably for safe disposal at designated final
disposal sites.
• Residual waste from the Jakarta Head Office is managed through third-party carbonization to achieve
the Zero-Landfill target.
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Solid Waste Generated in 2025 [POJK F.13][GRI 306-3, 306-4, 306-5]
Solid waste in metric tons (t)
Company’s Solid Waste
Hazardous Waste
WP Panel WP Floor Palm Oil Renewable Energy DSNG Head Office
Outside the Inside the Outside the Inside the Outside the Inside the Outside the Inside the Outside the Inside the
Company Company Company Company Company Company Company Company Company Company
Reused Waste 0 0 0 0 0 0 0 0 0 0
Other Treatment
45.08 0 4.05 0 25.28 0 0.53 0 1.22 0
Options
Total Hazardous
45.08 0 4.05 0 25.28 0 0.53 0 1.22 0
Waste
Non-Hazardous Waste
Outside the Inside the Outside the Inside the Outside the Inside the Outside the Inside the Outside the Inside the
Company Company Company Company Company Company Company Company Company Company
Reused Waste 0 0 0 0 0 506,083 0 0 0 0
Recycling 1,832 20 0 207.90 0 0 1,445 0 0 27.46
Other Treatment
0 41,357 0 5.68 0 535,786 0 1,596 7.51 0
Options
Total Non-
1,832 41,377 0 213.58 0 1,041,869 1,445 1,596 7.51 27.46
Hazardous Waste
Implementation of Waste Management at GRHA DSN [POJK F.14]
By 2025, GRHA DSN will be able to manage approximately 70% of on-site organic waste. This practice reinforces the
3R principle (Reduce, Reuse, Recycle), reducing emissions and waste management costs, and improving soil quality as
an added benefit. Organic waste management, consisting of leaves, twigs, and coffee grounds, is carried out using the
composting method, while food waste is managed using the Biopori system, with the following implementation:
1. Leaf & Branch Waste Composting
Composting Program
11,785 kg Grinding & 10,152 kg Composting
Fresh Leaves Chopping Chopped Leaves Process
Creating a Circular 2,207 kg Used for 6,649 kg Compost
Economy: Leaf Waste Internal Fertilization Equivalent to Fertilizing
-> Soil Nutrients ±133 Young Sengon Trees
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2. Development of 76 Biopore Holes
In addition to composting, the Company also implements
a biopori system in the GRHA DSN area to address routine
organic waste management. Throughout 2025, this
biopori method will manage around 7,250 kg of organic
waste, providing nutrients for ±135-160 young trees
per year (assuming that 1 tree requires ±40–50 kg of
compost per year). The natural decomposition process in
biopores also improves soil structure, land fertility, and the
surrounding area’s water-absorption capacity.
Efficiency Training Program for Employees
The Working Group (Pokja) is a cross-departmental team are directly applied in daily work activities. This cross-
formed to support the achievement of the factory’s Annual functional approach allows training to be integrated rather
Plan as a whole. In the context of capacity building, Pokja than partial, while increasing the effectiveness of solution
serves as a forum for training collaboration in various implementation in the field.
operational aspects, including production performance,
With a monitoring mechanism based on project
occupational safety, quality, and sustainability.
achievements and Annual Plan indicators, the Working Group
Through the Working Group, the Company identifies serves not only as the executor of strategic programs but also
competency needs relevant to the factory’s targets, as a vehicle for knowledge transfer, strengthening human
designs and coordinates training programs integrated with resource capabilities, and driving a culture of continuous
improvement projects, and ensures that learning outcomes improvement in the factory environment.
Environmental Cost [POJK F.4]
In 2025, the Company spent IDR 15.41 billion on environmental and conservation activities in its palm oil, wood products, and
renewable energy business units. The funds were allocated for activities such as:
• Monitoring environmental parameter quality • Procurement of seedlings for restoration
• Orangutan conservation • Environmental management certification training
• Procurement and training on the SMART Patrol • Forest fire control certification training
application for monitoring and K3L inspections • Procurement of traffic signs
• LB3 management • Integrated waste management (TPST)
• Eco-friendly housing competition • Nursery
• Wildlife conflict control • Conservation monitoring collaboration with
• SHE dissemination to the employee and community Independent Assessors
PROPER Environment and Compliance
In 2025, DSNG will continue to strive to maintain standards, including the IFC Performance Standards (PS)
environmental compliance by implementing management and Environmental, Health, and Safety (EHS) Guidelines.
systems aligned with national regulations and sustainability These audits are conducted by Ramboll Pte Ltd (Ramboll),
standards. The Company’s environmental performance is which carries out independent annual assessments of the
reflected in achieving 9 POM units with a Green PROPER rating Environmental and Social (E&S) Guidelines, available at
at the provincial level. By the end of the reporting period, no the following link.
POM had received a PROPER Red rating.
The Company also undergoes annual audits for RSPO, ISPO,
In addition to PROPER ratings, the Palm Oil Business Unit and SCCS certification covering POM, KCP, and bulking
undergoes independent external audits of environmental facilities to ensure compliance with sustainable palm oil
and social aspects in line with national and international production and management practices.
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GRHA DSN Performance in Green Building Compliance
DSNG seeks to advance sustainable practices through the adoption of green building concepts in the new GRHA DSN building,
now serving as the Company’s headquarters. The building has been designed with consideration for reducing environmental
impact throughout its operational cycle, including energy efficiency, water management, and the use of environmentally
responsible materials. This initiative reflects DSNG’s ongoing effort to uphold responsible business practices while contributing
to long-term environmental and social sustainability.
Certification Achievements
Throughout 2025, several green building certification initiatives were carried out in parallel, including Excellence in Design for
Greater Efficiencies (EDGE), Greenship Building Certification (GBC), and Leadership in Energy and Environmental Design (LEED).
These efforts underscore DSNG’s commitment to delivering buildings that provide tangible benefits through energy efficiency,
occupant comfort, and reduced carbon footprint.
EDGE Certificate Greenship Certificate LEED Certificate
Advance Level Platinum Level Silver Level
Design and construction New building operations phase New building operations phase
certification achievements: certification achievements: certification achievements:
• 52% Energy savings • Energy management • Energy efficiency assessment
• 56% Water savings • Indoor air quality • Water conservation planning
• 25% Less energy is contained • Environmentally friendly materials • Selection of environmentally
in materials • Water & waste management friendly materials
• 1,038.25 tCO2/year in • Building environmental
operational CO2 savings • Indoor air quality plan
management
• Construction compliance
The EDGE standard is applied GREENSHIP Building certification LEED certification is verified every
once during the early construction is verified every 3 years to 3 years to reduce negative impacts
phase to ensure that sustainability ensure operational sustainability on the environment and improve
aspects are structurally embedded and building performance, human health through resource
in the building design and form the including energy efficiency, water efficiency, such as energy and
basis for more efficient, long-term management, waste, indoor water, climate change mitigation,
sustainable building operations. environmental quality, and overall and the promotion of a better
environmental management, in quality of life.
accordance with applicable green
building standards.
International Finance The green building certification A global rating system for green
Corporation green system developed by the Green buildings managed by the U.S.
building certification Building Council Indonesia (GBCI) Green Building Council (USGBC)
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Implementation of the 5R + Safety Program
GRHA DSN applies the 5R + Safety Program
SEIRI (5R+K) as part of its efforts to control occupational
(Summary) accident risks, protect data security, increase
productivity, promote its corporate values, and
su S enhancing working conditions. The program is
ei
t
evaluated annually.
ke
ke
Sei
tsu
SHITSUKE Based on the 2025 evaluation results, there
was a significant improvement in 5R+K
(Diligent) performance compared to 2024, as reflected in
SEISO SEITON
(Clean) (Neat) a 79.6% decrease in the Inactive category (not
implementing 5R+K), a 25% increase in the
Partially Active category (fairly good & needs
S ei
k e t s u (C a r e ) improvement), and a 37.5% increase in the
Active category (good implementation). These
results demonstrate the program’s effectiveness
in encouraging continuous improvement and
ANZEN changes in work behavior.
(Safety)
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Community Pillar
DSNG recognizes communities and employees as key
stakeholders and important partners in supporting business
sustainability. In line with this, DSNG carries out various programs
in education, health, safety, cultural preservation, and economic
development. Through these initiatives, DSNG seeks to encourage
greater self-reliance as well as helping to improve the quality
of life of its employees, their families and the surrounding
communities in its operational areas.
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Target and Progress
Employment
Total Employees Total Safe Working Hours Training Hours Average Training Hours
19,161 41,683,081 140,706 22.7
People Hours Hours Hours/Employee
Community Engagement
Total Assets Credit Union (CU) CSR Expenditure CSR-Assisted Cooperatives
Members Total Assets
37.5 55
4,896 People 137.91 Rp billion Rp billion Palm Oil Business Unit
Occupational Health & Safety (OHS) Program
OHS Training & Awareness Programs Disease Prevention Programs
36 12,267 6,077 111,076
Activities Total Participants Activities Total Participants
Key Programs
Reducing the number of school dropouts in Wahau Zero recorded school dropouts
Education through data collection programs, administrative assistance, among school-age children.
education, and monitoring of children’s education.
Provision of Supplementary Feeding (PMT) and
1,020 child beneficiaries.
Health Vitamin A for employees’ children.
The Gender Committee is responsible for leading
campaigns, awareness initiatives, as well as preventive and 356 members involved.
Social responsive measures concerning the protection of women,
children, and families.
Company rice procurement in collaboration with 351 tons of rice were supplied,
Economy the village-owned enterprise Bumdes Miau Baru. involving 300 local farmers.
Processing wood production waste into livestock
1,832 tons of bark waste
bedding in partnership with PT Upoyo
Environmental Mandiri Sejahtera. successfully repurposed.
Achievements in Jabon Seedling Distribution in 2025
190,000 374,000
White Jabon Seedlings Red Jabon Seedlings
1,000 Farmers
Beneficiaries
Total
564,000
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Human Rights and Employment Practices [POJK F.19] [GRI 406-1, 407-1, 408-1, 410-1]
DSNG demonstrates its commitment to respecting Human sanitation facilities across operational areas. Child protection
Rights and labor standards through the implementation is enforced through a zero-tolerance policy on child labor
of several key policies, including the Anti-Discrimination and measures to ensure the safety of children living around
Policy, Sustainability Policy, Women Protection Policy, and operational sites. DSNG also collaborates with institutions
Child Protection Policy. These policies aim to foster a non- such as the Partnership for Action Against Child Labor in
discriminatory work environment and promote fair and equal Agriculture (PAACLA), reflecting the Company’s broader
treatment across all levels of the organization. commitment to advancing responsible practices across its
business units.
Through its Sustainability Policy, DSNG ensures the fulfillment
of workers’ rights in accordance with applicable national As part of its human rights implementation framework, the
regulations while also aligning with international standards, Company provides training on human rights policies and
including the Universal Declaration of Human Rights, ILO security procedures in accordance with applicable regulations
Conventions, the United Nations Guiding Principles on to 100% of security personnel, including both employees
Business and Human Rights (UNGP), and IFC Performance and non-employees (contractors), across all DSNG business
Standards (PS 2, PS 7, and PS 8). This commitment is reflected units. The training covers proportional use of force, respect for
in the implementation of gender equality principles, child community rights, and grievance handling mechanisms.
protection measures, diversity promotion, and the creation of
a safe and child-friendly working environment. To strengthen policy implementation, the Company has
established Gender Committees across all operational areas.
The Company’s zero-exploitation commitment is Respect for human rights is regarded as a shared responsibility
demonstrated through initiatives to improve employee and and an integral part of corporate governance and company
community welfare, strengthen occupational health and culture. The Gender Committee plays a key role in monitoring
safety practices, and generate positive economic impacts the implementation of human rights-related policies,
through various social programs. To support women’s including anti-discrimination measures. During the reporting
protection, DSNG provides lactation rooms and separate period, no incidents of discrimination were recorded.
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Employee Overview
Number of DSNG Employees in 2025 by Gender and Age Group [POJK C.3.b][GRI 2-7, 405-1, 13.15.2]
Gender Male Female
9,019
4,947
3,146 Total
992
810 14,896
106 86 4,265
13 34 8
Plantation Workers Non-Staff Staff Middle Management Senior Management
Kelompok Usia
Male 18-30 31-50 >50 Female 18-30 31-50 >50
3,461 672
Plantation Plantation
5,232 2,333
Workers 326 Workers 141
Non- 1,665 Non- 376
3,057 587
Staff 225 Staff 29
283 66
Staff 495 Staff 36
32 4
0 0
Middle Middle
66 8
Management 20 Management 5
Senior 0 Senior 0
10 3
Management 24
Management 5
2025 0,6% 47.1% | Male Plantation Workers
DSNG Employees 0,4%
Percentage 4,2% 0,1% 16.4% | Female Plantation Workers
0,2%
5,2% 25.8% | Male Non-Staff
0,04%
5.2% | Female Non-Staff
4.2% | Male Staff
0.6% | Female Staff
0.4% | Male Middle Management
0.1% | Female Middle Management
25,8% 0.2% | Male Senior Management
47,1% 0.04% | Female Senior Management
16,4% Total 19.161
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2025 2024 2023
Number of Permanent Employees by Gender and Placement Area
[GRI 2-7, 202-2]
07
04
06
05
01
02 03
01. Jakarta 05. Central Kalimantan Others
143 145 144 1,563 1,595 1,673 4 4 15
65 64 64 502 567 603 0 0 2
Total: 208 209 208 Total: 2,065 2,162 2,276 Total: 4 4 17
02. West Java 06. West Kalimantan Total
16 7 - 1,666 1,812 1,676 14,223 14,564 15,198
0 0 - 278 287 283 3,978 4,199 4,311
Total: 16 7 - Total: 1,944 2,099 1,959 Total: 18,201 18,763 19,509
03. Central Java 07. North Kalimantan DSNG Contract Employees
873 910 960 405 405 435 960 636 765
247 254 264 127 124 138
Total: 1,120 1,164 1,224 Total: 532 529 573
04. East Kalimantan
Number of Non-Permanent Employees at DSNG [GRI 2-8]
9,553 9,686 10,295
DSNG Outsourced Employees
2,759 2,903 2,957 136 733 261
Total: 12,312 12,589 13,252
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Recruiting and Retaining Talent [GRI 401-1, 13.20.1]
DSNG adopts an Anti-Discrimination Policy in its recruitment and employee development processes to ensure equal
employment opportunities for all individuals, without distinction based on ethnicity, religion, gender, race, social background,
or any other characteristics protected under applicable laws. In practice, the Company also prioritizes providing employment
opportunities to communities surrounding its operational areas, in accordance with their skills and the Company’s needs.
In the recruitment process:
Job vacancy advertisements or publications provide clear
and transparent information, enabling prospective applicants
to assess the alignment between their qualifications and
competencies and the requirements of the position offered.
The content of job advertisements does not indicate
preferences for specific groups of applicants, unless there are
particular requirements that are objectively related to the
characteristics or demands of the role.
The Company utilizes various recruitment channels, including
participation in job fairs, publication of vacancies through
social media and professional platforms such as LinkedIn and
Instagram, as well as other digital channels.
The Company collaborates with universities through campus
hiring programs as an effort to attract qualified talent and
support human capital development.
Number of New Employees in 2025 by Gender and Age Group [GRI 401-1]
Male Female Total
18-30: 2,257
31-50: 1,254
>50: 10
Total: 3,153 Total: 368 Total: 3,521
Number of New Employees in 2025 by Gender and Regional Placement [GRI 401-1]
Placement Region Male Female Total
Jabodetabek 27 23 50
West Java 180 19 199
Central Java 164 95 259
East Kalimantan 2,238 194 2,432
Central Kalimantan 351 6 357
West Kalimantan 34 7 41
North Kalimantan 139 11 150
Others 20 13 33
Total 3,153 368 3.521
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Number of Employees Leaving the Company by Gender and Position [GRI 401-1]
2025 2024 2023
Description Level
Male Female Total % Male Female Total % Male Female Total %
Staff 64 15 79 7.6 80 4 84 8.0 78 5 83 8.2
Resignation Non-Staff 428 59 487 8.4 367 61 428 7.5 341 74 415 7.3
Plantation
2,181 350 2,531 20.4 2,854 40 3,314 25.3 4,305 603 4,908 36.2
Workers
Staff 25 1 26 2.5 47 2 49 4.7 66 5 71 7.0
Termination Non-Staff 100 12 112 1.9 118 34 152 2.7 243 115 358 6.3
Plantation
488 16 504 4.1 479 37 516 3.9 996 48 1,044 7.7
Workers
Staff 7 1 8 1 11 0 11 1.1 13 0 13 1.3
Retirement Non-Staff 37 4 41 0.7 73 11 84 1.5 92 16 108 1.9
Plantation
88 32 120 1 76 22 98 0.7 40 11 51 0.4
Workers
Staff 10 1 11 1.1 2 0 2 0.2 2 0 2 0.2
Other Reasons Non-Staff 44 27 71 1.2 8 0 8 0.1 9 1 10 0.2
Plantation
26 6 32 0.3 13 8 21 0.2 16 1 17 0.1
Workers
Total 3,498 524 4,022 4,128 639 4,767 6,201 879 7,080
Total Employee Turnover in 2025 by Gender and Age Group [GRI 401-1]
Male Female
Age Group Total
Total % Total %
18-30 1,757 50.2 205 39.1 1,962
31-50 1,582 45.2 283 54 1,865
>50 159 4.5 36 6.9 195
Total 3,498 100 524 100 4,022
Number of Employees Leaving in 2025 by Gender and Placement Region [GRI 401-1]
Placement Region Male Female Total
Jabodetabek 27 8 35
West Java 28 8 36
Central Java 99 47 146
East Kalimantan 2,512 356 2,868
Central Kalimantan 459 80 539
West Kalimantan 213 17 230
North Kalimantan 160 8 168
Others 0 0 0
Total 3,498 524 4,022
The employee data was obtained from the Human Capital Information System (HCIS) application, based on the required reporting format.
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Employee Training and Development [POJK F.22] [GRI 404-1, 404-2, 404-3]
DSNG places human capital development as a strategic priority in building a competent and adaptive workforce capable of
responding to future challenges. Through the Human Capital Department, the Company delivers structured and continuous
training programs covering technical competencies, leadership development, and soft skills, both through internal and external
initiatives. By providing sustainable learning facilities, the Company encourages employees to remain relevant amid industry
dynamics, foster innovation, and contribute optimally to organizational performance.
In implementing training and career development programs:
All employees are provided with equal opportunities and are treated fairly in
accessing training and career development programs without exception.
Employees are encouraged to actively discuss their career goals and competency
development needs with their direct supervisors.
The Company carries out structured development programs such as the Senior
Management Development Program (SMDP), General Management Development
Program (GMDP), Mandor Development Program (MDP), and the Performance
Management System (PMS) to identify and nurture employee potential.
Leadership enhancement programs are conducted to strengthen managerial
capabilities, including Becoming Effective People through Essential Habits and
Leader as Coach.
Field-based training programs are carried out to improve work quality,
standardization, and occupational safety practices. These include Dojo programs for
harvesting and maintenance activities, aimed at enhancing productivity, skills, and
discipline across the workforce.
The Company organizes on-site training programs to improve work quality,
standardize procedures, and promote workplace safety. These programs aim to
enhance the productivity, skills, and discipline of all employees involved in activities
such as harvesting, maintenance, and other operations. In addition, the Company
provides guidance and recognition for employees approaching retirement.
To further strengthen learning effectiveness, the Company has During the reporting period, the Company conducted
developed a Learning Management System (LMS) to facilitate regular performance evaluations based on mutually agreed
efficient and accessible training management. The LMS performance targets. The assessment process involves both
supports training information searches, particularly for online direct supervisors and peer evaluations to ensure objectivity.
learning programs, including access to an e-library. Training The results serve as the foundation for career development
records are fully integrated, allowing monitoring through a planning aligned with organizational needs and workforce
dedicated training dashboard within the system. composition.
People Management System
Male
78% Female
22%
Management Level Composition
63.5%
31%
0.7% 4.8%
Management Staff Non Staff Plantation Workers
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Total Training Hours by Employee Category / Management Level in 2025 [GRI 404-1]
Male Female Total
Employee Categories
Participants Hours Participants Hours Participants Hours
Board of Directors 14 323 3 125 17 448
Management 111 5,333 16 744 127 6,077
Staff 859 49,442 136 7,589 995 57,031
Non Staff 2,073 51,782 425 7,560 2,498 59,326
Plantation Workers 2,042 14,782 528 3,043 2,570 17,825
Total 5,099 121,646 1,108 19,060 6,207 140,706
Average Training
Hours per Participant 23.86 17.20 22.67
Average Training Hours per Employee (hours/employee) 2025 2024 2023
22.7
15.7
26.3
Percentage Number of Employees Participating in Training Programs
32% 31% 28%
6,207 6,030 5,677
people people people
Note: The decrease in the average training hours per employee reflects the increase in the total number of employees participating
in training programs.
Employee Welfare and Well-Being [GRI 202-1, 401-2, 405-2]
Maternity Leave [GRI 401-2, 401-3]
The Company provides maternity leave of 90 calendar days for female employees and grants 2 calendar days of
paternity leave for male employees to accompany their spouses during childbirth.
Maternity Leave Number of employees who returned to work after maternity leave
Number of Male Number of Number of Male Number of
Employees (Paternity Leave) Female Employees Employees (Paternity Leave) Female Employees
34 8 34 7
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Benefits Received [GRI 401-2]
In accordance with applicable laws and regulations, the Company does not differentiate benefits based on employment
status. All DSNG employees receive various facilities and benefits, including transportation, social security coverage, healthcare
services, holiday allowances, leave entitlements, as well as educational, health, sports, housing, and childcare facilities. These
benefits are accessible to all employees, permanent, contract, and outsourced, subject to the applicable terms and regulations.
Several facilities are provided to support employee welfare and well-being, including:
Sports Housing Education Health
17 football fields, 42 2,308 official residences, employee 5 learning centers, 5 primary clinics and
volleyball courts, 17 dormitories and barracks, as 9 kindergartens, 7 29 additional clinics
badminton courts, well as approximately 300 other elementary schools, and accessible to employees,
and 19 futsal courts. supporting buildings, including 1 junior high school. their families, contractors,
places of worship, offices, and and surrounding
other functional facilities. communities.
Employee Pension Fund [GRI 201-3]
In accordance with applicable laws and regulations, the total 3% of wages, with 2% borne by the Company and
Company is committed to ensuring that all employees 1% by employees, subject to the applicable wage ceiling.
are registered with and receive social protection from the Contributions for JKK and JKM are fully covered by the
BPJS Ketenagakerjaan program. This program provides the Company, with rates adjusted according to occupational risk
following types of insurance: Work Accident Insurance (JKK); levels.
Death Insurance (JKM); Old Age Security (JHT); Pension
Insurance (JP); and Job Loss Insurance (JKP). BPJS Ketenagakerjaan is responsible for managing employee
benefits and retirement-related rights in accordance with
Contributions are paid regularly on a monthly basis, with cost- government regulations. Throughout 2025, the Company
sharing arrangements between the Company and employees fulfilled its BPJS Ketenagakerjaan membership contribution
in line with regulatory requirements. JHT contributions obligations, paying a total of IDR 95.88 billion across all DSNG
amount to 5.7% of wages, consisting of 3.7% paid by the business units.
Company and 2% by employees. Meanwhile, JP contributions
DSN Fit & Well-Being Program [GRI 403-6]
Through the DSN Fit & Well-Being program, DSNG promotes Beyond physical well-being, the Cooking Community
a workplace environment that supports employees’ health, serves as a platform for sharing nutritional knowledge
safety, and productivity. The Company provides various fitness while strengthening social connections among employees.
facilities to encourage regular physical activity, including Altogether, these initiatives foster a healthy, inclusive, and
gyms and sports areas. In addition, initiatives to raise calorie sustainable work culture aligned with the Company’s
awareness are implemented to build understanding of the commitment to employee well-being.
importance of an active lifestyle, including encouraging
walking as part of daily routines.
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Human Rights and Labor Standards
Human Rights Focus Area
DSNG places the fulfillment of human rights as an integral part of the Company’s commitment to fostering a fair work
environment that respects the dignity of every individual. The Company’s human rights focus areas include:
Respecting workers’ rights
Ensuring fair and equal wages for equal work
Protecting children’s rights by enforcing strict policies against child exploitation and ensuring their safety around
operational areas
Ensuring that no worker is subjected to human trafficking or forced labor
Recognizing the importance of the rights of Indigenous peoples and local communities, and maintaining
harmonious relationships through open dialogue and respect for cultural heritage.
Respecting Workers’ Rights [POJK F.18]
In line with the Anti-Discrimination Policy, Women’s DSNG also protects the physical and emotional well-being
Protection Policy, and Child Protection Policy, DSNG upholds of its workers through the implementation of robust
workers’ rights as the foundation for building a fair, safe, and occupational health and safety standards. In addition,
respectful working environment. The Company is committed the Company promotes employee capacity and career
to ensuring that every employee is treated equally without development through various training programs and
discrimination, receives fair remuneration and benefits in competency enhancement opportunities, ensuring that
accordance with their contributions, and works under safe each individual has the opportunity to grow and contribute
and healthy conditions. optimally to the Company’s long-term sustainability.
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Program
• Vacation Reward
As a form of appreciation, DSNG organizes the Vacation Reward program to recognize the best harvesters and
foremen from the Palm Oil Business Unit. This year’s destinations include the Derawan Islands, Bontang City Tourism &
Beras Basah Island, and a river cruise at Tanjung Puting National Park. This program is one of the Company’s initiatives
to acknowledge the hard work and strong dedication of employees in supporting productivity, quality, and discipline
within DSNG’s Palm Oil operations. Winners are selected based on productivity achievements that exceed targets,
high-quality Fresh Fruit Bunches (FFB) meeting the 92–8 criteria (minimum 92% ripeness and maximum 8% loose
fruit), as well as consistent attendance and discipline.
Family Bonding Week (FBW) 2025 is a biennial program held as a form of appreciation for Level 4Up employees and
their immediate families. Conducted across four operational regions with various destinations, FBW aims to strengthen
family togetherness, promote the values of synergy, empathy, integrity, and foster awareness of harmony between
people and nature, in line with the spirit of
“We Are DSNG.”
• Provision of Field Toilets (Palm Oil Blocks)
By 2025, the Company has built 16 permanent toilets in its palm oil plantation areas. The construction of these
facilities aims to create a healthier working environment, reduce the risk of disease caused by open defecation, and
prevent harassment or sexual violence. Separate toilets are provided for male and female employees as part of the
Company’s commitment to protecting female workers.
Fair Wage [POJK F.20] [GRI 202-1, 405-2, 13.21.1]
The Company provides fair and competitive remuneration in
accordance with the applicable Provincial Minimum Wage (UMP) and Entry Level Employee
Placement
Regency/City Minimum Wage (UMK) in each operational area, as well as Salary Ratio to
Region
Minimum Wage
the INANI living wage standard (RSPO). There is no wage differentiation
based on gender for entry-level positions across all significant Jabodetabek 102%
operational units. The following presents a comparison between entry-
West Java 100%
level employee wage standards and the applicable minimum wages in
the Company’s significant operational locations. Central Java 100%
East Kalimantan 101%
The remuneration offered is competitive and aligned with job grades
and responsibilities. The Company also rewards employees who Central Kalimantan 100%
contribute to improving corporate performance through remuneration West Kalimantan 100%
packages that exceed the minimum regulatory requirements. These
North Kalimantan 100%
packages consist of basic salary, allowances, and incentives.
Ratio of Female to Male Wages
Senior Management Middle Management Staff Non Staff Plantation Workers
0.99 1.01 0.96 0.87 1.00
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Human Trafficking and Forced Labor [POJK F.19] [GRI 408-1, 409-1]
DSNG is committed to preventing all forms of human In line with the Child Protection Policy, DSNG provides
trafficking and forced labor across its operations. The appropriate protection for children, particularly those
Company upholds human rights principles by ensuring that living around its operational areas, and strictly prohibits the
all workers are recruited and employed voluntarily, without employment of individuals under the age of 18.
coercion, exploitation, or any form of involuntary labor.
Children’s Rights and Protection
DSNG collaborates with local communities and relevant stakeholders to support children’s access to education, healthcare
services, and a safe environment through various programs, including the following:
• As part of its support for children’s nutrition, the • Through the Primary Clinic of PT Swakarsa Sinarsentosa,
Muara Wahau Police Sector (Polsek Muara Wahau), DSNG conducted a capacity-building training for 45
together with CSR DSN Group and the Wahau Baru daycare caregivers on October 13–14 at the DSNG
Village Government, distributed free nutritious Learning Center Kaltim 1 & 2. The training, under the
meals at MI Muhajirin School, Wahau Baru Village, Healthy Living Community Movement (GERMAS) initiative,
on February 19, 2025. A total of 100 meal packages covered child growth stimulation, childcare management,
were provided to students and teachers. This activity effective communication, and emergency response. The
reflects DSNG’s commitment to supporting the program aimed to enhance the quality of safe, educational,
health and growth of the younger generation from and professional childcare services for employees’ children.
an early age.
• Through the CSR team in Muara Wahau, DSNG organized
• In 2025, the Primary Inpatient Clinic of PT Swakarsa a Wehea Cultural Heritage awareness campaign in schools
Sinarsentosa (DSNG) once again organized a around its operational areas during July–August 2025.
Supplementary Feeding Program (PMT) and This interactive program involved more than 400 students
Vitamin A distribution for children, targeting 1,020 and aimed to foster early awareness of the importance of
beneficiaries. The program was categorized by preserving Dayak Wehea culture as part of local identity
age group: supplementary food was provided for and social sustainability.
children over 6 years old, blue Vitamin A capsules
• In addition, DSNG, through DSN WP Panel Temanggung,
for infants aged 6–11 months, and red Vitamin A
implemented the “DSN Mengajar” program at SDN 2
capsules for children aged 12–59 months.
Kramat in support of the Adiwiyata (Green School)
• On 27 May 2025, the Ministry of Population and initiative, in collaboration with the Environmental Agency
Family Development (BKKBN) launched the of Temanggung Regency. The program included the
Taman Asuh Sayang Anak (TAMASYA) Program at provision of school support facilities and environmental
a childcare facility built and operated by DSNG in education. On May 14, 2025, DSN WP Panel conducted
East Kutai. This program highlights DSNG’s role as a an interactive session on waste segregation and waste
pioneer in promoting a family-friendly workplace by management for 31 students from grades 4, 5, and 6,
providing safe childcare services that enable parents which was enthusiastically received by both students
to work productively. and teachers.
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Diversity and Inclusion
Diversity and Inclusion in the Workplace [GRI 2-30, 202-2, 405-1, 407-1][POJK F.18]
DSNG upholds diversity and believes that an inclusive members of 15 labor unions governed by Collective Labor
workplace is a key foundation for innovation and long-term Agreements (CLA) and registered with the local Manpower
success. The Company is committed to creating a work Office. For non-union employees, the Company applies its
environment that respects every individual and provides equal Company Regulations while maintaining open and effective
growth opportunities, regardless of background, gender, two-way communication through the Bipartite Cooperation
race, religion, or other status. This commitment is reflected in Institution (LKS Bipartit).
the development of an inclusive work culture, supported by
various programs that encourage employee participation and Notably, Senior Management refers to employees who hold
training initiatives to enhance understanding and appreciation positions as Division Heads and Directors, or those with
of diversity. equivalent levels of responsibility and authority. Meanwhile,
“local employees” are those who reside in the same region
DSNG also respects employees’ rights to form or join labor as their workplace, whether in plantation or factory areas or
unions as strategic partners in achieving the Company’s other Company operational locations.
objectives. As of 2025, a total of 9,304 employees (49%) are
Percentage of Management (Middle
Women in Worker positions Women in Non-Staff position Women in in Staff position
and Senior) from Local Communities
25.9% 16.7% 11.6% 18.4%
3,146 people 992 people 106 people 26 people
Gender
The Company provides equal opportunities for women to be directly involved in all business
operations, including field activities. This participation reflects the Company’s commitment
to gender equality by ensuring that both male and female employees have equal roles and
responsibilities.
Gender Diversity in our Workplace [GRI 405-1][POJK F.18]
All DSNG employees are entitled to equal opportunities and fair treatment, regardless of
gender. In 2025, the Company proudly recorded the following achievements:
Women holding management
Total number of female employees Women in middle Women in senior
positions (middle and senior
out of the overall workforce management positions management positions
management)
22.3% 14.9% 13.1% 19%
4,265 21 people 13 people 8 people
people
Women serving on Women serving on Women in revenue-generating Women in science, technology,
the Board of Directors the Board of Commissioners (Commercial) management engineering, and mathematics
functions (STEM)
25% 11% 30.4% 14.9%
2 people 1 people 14 people 78 people
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Protecting Women’s Rights
DSNG is committed to upholding its Women Protection Policy by providing facilities and support that contribute to the
well-being of female employees and their families, while seeking to ensure the fulfillment and protection of women’s rights
across its operational areas. This commitment is reflected in a range of programs undertaken, including:
Objective Target Achievement
Provision of To support the well-being Ensures that lactation rooms are Lactation rooms have been
Lactation of female employees, properly maintained to remain established and equipped at
Rooms the Company provides safe, comfortable, and every childcare facility across
safe, comfortable, and fully functional. all DSNG subsidiaries.
breastfeeding-friendly
lactation rooms.
Gender To strengthen women’s To serve as a platform for The Company has established
Committee empowerment and reporting and addressing gender- approximately 356 Gender
promote an inclusive and related issues, particularly those Committee members,
equitable workplace. affecting female employees, in consisting of both female and
order to foster a fair male representatives from all
working environment. DSNG subsidiaries.
Maternity The Company grants Female employees are entitled The Company ensures that
Leave maternity leave in to 1.5 months of leave before maternity leave is implemented
accordance with Article childbirth and 1.5 months in line with the Collective Labor
82 of Law No. 13 of 2003 after childbirth, based on Agreement (CLA). During the
to support the health recommendations from an reporting period, 34 male
of mothers and babies, obstetrician or midwife. employees took paternity leave
strengthen the mother-child to accompany their spouses
bond, and ensure employees during childbirth, and 7 female
are ready to return to employees utilized
work productively. maternity leave.
Occupational Health and Safety Policy
[POJK F.21] [GRI 403-1, 403-9, 403-10, 13.19.1, 13.19.2, 13.19.10, 13.19.11]
In 2025, DSNG continued to strengthen its Occupational
Health and Safety Management System (SMK3) through
an Occupational Health, Safety, and Environment
(HSE) Policy that applies to all operational activities. The
Company acknowledges that certain resource constraints
remain; therefore, current data recording is primarily
focused on internal employees. Nevertheless, the Company
is committed to ensuring that all operational activities are
free from exploitation and that the safety and well-being
of all workers, including employees and contractors, are
safeguarded. This commitment is carried out in compliance
with national regulations and with reference to international
standards, including the Universal Declaration of Human
Rights, the ILO Core Conventions, the UN Guiding Principles
on Business and Human Rights, and IFC Performance
Standard 2 on Labor and Working Conditions.
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Occupational Health and Safety Committee [GRI 403-4, 13.19.5]
The implementation of the Occupational Health and Safety (OHS) policy is coordinated by the HSE Department through
hazard identification, risk assessment and control (HIRADC), safety training, monitoring, compliance reporting, and emergency
response simulations. These programs are carried out in accordance with OHS regulations and are continuously improved
through system enhancements and innovation. As part of regulatory compliance, DSNG has established an OHS Committee
registered with the local Manpower Office at the regency level. The Committee oversees the implementation of OHS programs,
conducts regular meetings, and continuously reviews occupational safety performance.
Hazard Identification and Risk Assessments [GRI 403-2, 403-9, 403-10, 13.19.3, 13.19.10, 13.19.11]
In 2025, DSNG conducted periodic risk assessments through the Hazard Identification, Risk Assessment, and Determining
Control (HIRADC) process. This approach is used to identify potential hazards, evaluate risk levels, and implement mitigation
measures to prevent workplace accidents and occupational health incidents. The assessment process is carried out across all
operational units, including plantations, mills, and offices, involving employees and business partners to ensure consistent and
sustainable safety standards implementation. Furthermore, the Company grants employees the right to stop or leave work
if they believe some conditions could potentially lead to a workplace accident. These conditions must be reported to their
superiors, who will then forward them to the Safety, Health, and Environment team for follow-up according to
established procedures.
Hazard Identification Process
01 02 03
Identify occupational hazards (OHS Risk assessment based on Severity, Existing control
risks) and environmental impacts Probability, and Overall Risk Levels measures identification
05 06
Plan operational control (risk Monitoring and review
04
control, elimination, substitution, evaluation results to assess
Determine significant impacts
engineering, administration severity, probability, and risk level
based on risk level assessment
control, Personal Protective concerning implemented
Equipment/PPE) control measures
In the event of a work-related accident resulting in a lost time
injury (LTI), the Company conducts a formal investigation led by a
competent investigation team. The findings of the investigation are
used to identify the root causes of the incident and to formulate
corrective and preventive actions to avoid recurrence in the future.
These recommendations are subsequently incorporated into the
evaluation and improvement of the occupational health and safety
(OHS) program, including refinements to the HIRADC process (Hazard
Identification, Risk Assessment, and Determining Control), safe work
procedures, and the development of broader OHS initiatives.
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Safety Program [GRI 403-4, 13.19.5]
1 Optimizing OHS Culture through the Occupational Health and Safety Committee (P2K3)
As part of its commitment to reducing workplace incidents, DSNG has strengthened the role of the Occupational
Health and Safety Committee (P2K3) to enhance accident prevention and promote a strong safety culture across all
operational units through the following initiatives:
• OHS training for DSNG employees to improve basic • Increased hazard reporting by employees,
safety understanding, attended by staff and non-staff including near-miss incidents, unsafe conditions, and
employees, with an average of approximately ±50 unsafe actions.
participants per session. • Ongoing OHS campaigns to raise awareness and
• Regular P2K3 meetings held every month to discuss vigilance among all employees.
accident prevention efforts and follow up on unsafe • OHS inspections using the SMART Patrol system,
conditions and actions in the mill and plantations. which has been implemented in nearly 100% of
Every decision made during these meetings is operational units.
followed up with corrective measures to support the
effective implementation of the occupational health
and safety program.
Beyond P2K3, efforts to strengthen the OHS culture are also carried out through the following internal initiatives:
• Training of Trainer (ToT) at the DSNG Learning • Safety Campaign through internal communication
Center to enhance fundamental OHS competencies channels, including digital platforms.
among safety champions in each work unit. • Genba OHS to ensure compliance with safety
• Daily Safety Talk during morning briefings procedures.
conducted by OHS officers or assistants, covering • Hazard reporting programs to reinforce a culture of
potential hazards and safe work practices. ownership and responsibility for workplace safety.
The increase in employee hazard reports reflects growing safety awareness and demonstrates the effectiveness of the
Company’s OHS programs.
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2 Strengthening Safety through the Implementation of the 5R Program
DSNG seeks to reinforce workplace safety through the application of the 5R program, with Safety as a core focus in
fostering a secure work environment that supports employee well-being:
• Safety Awareness Culture • Quality of Life in Employee • Work Standardization
Preventive measures include Housing Areas Clear visual work instructions
regular safety briefings, the The 5R program also extends to and road markings are provided
provision of pedestrian pathways, employee housing complexes in operational areas to reduce
installation of hazard signs in and childcare facilities. The human error and systematically
machine areas (e.g., pinch-point application of cleanliness and mitigate safety risks.
risks), and implementation orderliness principles supports a
of Lock Out Tag Out (LOTO) healthy and livable environment,
procedures. These measures contributing to employee
aim to increase awareness and satisfaction and compliance with
minimize workplace social standards in
accident risks. sustainability audits.
3 Strengthening the OHS System in Collaboration with Phitagoras
DSNG collaborates with PT Phitagoras as an OHS consultant to enhance its management system and strengthen
technical OHS aspects across all operations. This partnership aims to reinforce existing OHS programs. In August 2025,
PT Phitagoras conducted field reviews at palm oil mills, plantations, and bulking facilities in the Wahau area, East
Kalimantan, as part of the evaluation and continuous improvement of OHS implementation.
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Health Program [GRI 403-3, 403-6, 403-7, 13.19.4, 13.19.7, 13.19.8 ] [POJK F.21]
The Disease Prevention Program is carried out through a range of initiatives,
including mosquito larvae control (Jumantik), chronic disease awareness
sessions, Health Talks, environmental health education, immunization
programs, and other promotive and preventive activities. Throughout 2025,
a total of 6,077 activities were conducted, reaching 111,706 participants.
Routine medical check-ups (MCU) were provided to 12,096 participants. In
addition, specialized medical examinations, such as spirometry, audiometry,
and cholinesterase tests, were conducted for 10,881 participants.
The Company operates 34 healthcare facilities, consisting of 5 primary clinics
and 29 supporting clinics, accessible to employees, contractors, families, and
surrounding communities.
Clinic operations are supported by 9 doctors and 94 healthcare personnel, with a total of 85,142 patient visits
recorded in 2025, covering both employees and non-employees.
DSNG provides publicly accessible health coverage through the BPJS Kesehatan website, with total contributions in
2025 reaching IDR 46.45 billion, covering services for common illnesses and occupational diseases such as exposure
to chemicals, noise, allergies, and irritation.
Occupational Health and Safety Training and Certification [GRI 403-5, 13.19.6]
In 2025, Occupational Health and Safety (OHS) training and awareness programs were attended by 12,267 participants
across 36 sessions. The training covered workplace safety, 5R implementation, safety signage, the use of fire extinguishers
(APAR) and personal protective equipment (PPE), pesticide management, fire emergency response, and understanding of
ISO, ISPO, and RSPO standards.
A total of 493 participants obtained OHS certification during the year as part of workforce competency development.
Occupational Health Training Programs were also conducted through various initiatives, including first aid (P3K) training
for employees, health education for childcare (TPA) caregivers, maternity classes, tropical disease awareness sessions, Clean
and Healthy Lifestyle (PHBS) socialization, and Healthy Talks, reaching a total of 64,001 participants.
Comprehensive information on training programs and participants is available in the Company’s OHS training list
at the following link.
Health and Safety Performance [GRI 403-8, 403-9, 403-10, 13.19.9, 13.19.10, 13.19.11] [SASB FB-AG-320a.1]
In 2025, 12 DSNG subsidiaries within the palm oil business unit recorded zero workplace accidents. This achievement is reflected
in the reduction of lost work hours in the palm oil business unit, from 3,798 hours in 2024 to 3,640 hours in 2025, indicating
improved operational risk control. The calculation of OHS performance statistics, including the Severity Rate and Frequency
Rate, is conducted using a standardized approach per 1,000,000 working hours, in line with occupational safety measurement
standards. Information related to occupational health and safety performance has been verified internally and externally
through RSPO and ISPO certification activities to ensure its accuracy and validity.
PT Dharma Satya Nusantara Tbk 113 Sustainability Report 2025
Page 116
The Severity Rate reflects the frequency of workplace accidents that occurred during the reporting period and indicates the
effectiveness of the Company’s implementation of its occupational health and safety (OHS) system. According to the monitoring
results, workplace accidents were primarily caused by operational factors in both the factory and the plantation areas. In the
palm oil, wood product, and renewable energy mills, most accidents were caused by machinery and slippery work surfaces.
In the plantation areas, meanwhile, accidents frequently occurred during the oil palm harvest, including injuries from fronds,
pollen, falling palm fruit, and thorns. Occupational health and safety performance monitoring is conducted through the SMART
Patrol application, which has been integrated across all business units. This information is analyzed to evaluate and ensure
employee safety and security.
These results indicate that most workplace accidents are related to routine operational risks, requiring strengthened
control through increased discipline in using personal protective equipment (PPE), safe work training, field supervision, and
improvements to standard work procedures to reduce the severity level in the next reporting period.
Occupational Safety Management Performance Achievements for Employees DSNG in 2025
WP Panel WP Floor Palm Oil Renewable Energy
Parameter
Severity Rate 102 18 25 346
Frequency Rate 0.65 21.50 1.46 11.54
Total Working Hours 35,626,928 511,425 4,793,092 173,243
Total Lost
Work Hours
3.640 72 120 420
Fatal Work Accidents 0 0 0 0
Number of Work
Accidents Resulting in
Lost Workdays
23 6 7 2
(LTI Cases)
Lost Time Injury
Frequency Rate (LTIFR) 0.65 11.73 1.46 11.54
Subsidiaries with Zero
Work Accidents 12 0 0 0
Occupational Disease 0 0 0 0
Note: Calculations are based on 1,000,000 working hours.
Occupational Safety Management Performance DSNG 2025 2024 2023
Severity Rate Frequency Rate Total Working Hours Total Lost Work Hours
491 37 41,687,336 4,255
239 15 43,834,441 4,193
287 17 43,103,346 9,040
Fatal Work Number of Work Accidents Resulting Lost Time Injury Subsidiaries with Occupational
Accidents in Lost Workdays (LTI Cases) Frequency Rate (LTIFR) Zero Work Accidents Disease
0 38 0.91 12 0
0 36 0.82 7 0
2 64 1.48 6 0
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Occupational Health and Safety Performance Achievements
Throughout 2025, DSNG strengthened its commitment to implementing Occupational Health and Safety (OHS) across all
operational units. In recognition of this achievement, DSNG received ten Zero Accident Awards at the East Kalimantan Provincial
level. The DSNG subsidiaries that received the awards are:
PT. Swakarsa Sinar PT. Dharma Satya PT. Karya Prima PT. Bima Palma
Sentosa (SWA) Nusantara Agro Sejahtera Nugraha (BPN)
1 Palm Oil Mills (POM) 4 Palm Oil Mills (POM 2, Plantation & POM 7 Plantation
POM 3, POM 4, and POM 6)
PT Bima Agri Sawit PT Dharma Intisawit PT. Dharma Agrotama PT Gemilang Utama
(BAS) Nugraha (DIN) Nusantara (DAN) Nusantara (GUN)
Plantation & POM 10 Plantation & POM 11 Plantation
This achievement reflects the continued efforts of DSNG’s subsidiaries to apply the OHS management system effectively, with
operations recording no fatalities, fatal accidents, or permanent disabilities.
Improving Product Quality and Safety [POJK F.17, F.27, F.28, F.29] [GRI 416-1, 416-2] [SASB IF-EN-250a.1 IF-EN-250a.2]
DSNG’s palm oil products are certified under RSPO, ISPO,
and ISCC standards. Its wood products comply with national
standards and are certified under SVLK, as well as international
standards such as FloorScore, CARB, JAS, and FSC. Renewable
energy products have also obtained SVLK certification. All
products are tested periodically to ensure consistent quality
and compliance with specifications. Any non-conformity is
followed up through investigation and corrective actions,
accompanied by procedural updates and continuous
employee training.
Throughout 2025, there were no product recalls or sanctions
related to product safety. All DSNG products are manufactured
in accordance with the specific characteristics of each business
DSNG’s three main business units, palm oil, wood products, unit and are marketed to both domestic and international
and renewable energy, serve both domestic and international markets.
markets through various supply chains. Therefore, all products
must comply with quality, safety, and health standards in As part of its commitment to quality and service excellence,
accordance with customer requirements and the regulations DSNG provides an official customer grievance channel
of destination countries. accessible through the Company’s website. During the
reporting period, the Company did not receive any complaints
The Company seeks to maintain comprehensive quality related to product quality or service performance.
control across the entire production process, supported by
internal testing and certifications that are subject to regular In addition, DSNG regularly conducts customer satisfaction
review by independent auditors. In the palm oil unit, food surveys as a basis for evaluation and continuous improvement
safety is a key priority, including strict control of Free Fatty of product quality and services. Based on the survey results,
Acid (FFA) levels, moisture content, and impurities. These the majority of customers expressed a high level of satisfaction
parameters are monitored through daily internal testing and with the Company’s products and services.
verified by independent surveyors prior to shipment. Based on
testing results, the Company’s products have consistently met
the established quality standards, providing assurance of
quality to customers.
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Customer Satisfaction Survey Results by Parameter [POJK F.30] 2025 2024 2023
Palm Oil Business Unit Wood Product Business Unit
4.53/5.00 DSN WP Panel
Business Unit
86.6% 96.5% 96%
Renewable Energy
Business Unit
4.50/5.00 100%
DSN WP Floor 99% 98% 98%
4.60/5.00 Business Unit
Community Development
Environmental and Social Impact Assessment [GRI 413-1, 413-2]
Since the beginning of its operations, community Through its CSR function, the Company actively involves
engagement has been an integral part of the Company’s local communities in managing potential negative impacts
participatory social and environmental impact assessments. through participatory and consultative approaches. DSNG
These assessments form part of the preparation of the also carries out various empowerment programs aimed
Environmental Impact Assessment (AMDAL) documents by at supporting public health and expanding economic
each subsidiary and are integrated with the Environmental opportunities, particularly for youth, vulnerable groups,
and Social Management System (ESMS), referring to the and low-income families. In 2025, the CSR function further
IFC Performance Standards as the framework for managing strengthened its focus on conducting an annual Social Impact
environmental and social risks and impacts. As of the end of Assessment (SIA) to evaluate the Company’s impact on
the reporting period, all (100%) subsidiaries have obtained surrounding communities and to identify their needs within
valid Environmental Permits. operational areas.
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Negative Impact Risk Management 2025 [GRI 406-1, 408-1, 413-2, 13.12.3, 13.17.2]
Identified Risk Impact Mitigation Plan
Non-Palm Low Local Community empowerment initiatives focus on strengthening
Economic Program productivity non-palm economic sectors such as coffee, honey, fisheries, and poultry
and limited farming, as well as air-conditioning repair services, environmental
value-added maintenance services, MSME (micro, small, and medium enterprises)
activities development, and community-based arts and ecotourism groups. These
outside the initiatives aim to create sustainable and inclusive economic benefits. By
palm oil sector strengthening community self-reliance and diversifying income sources in
remain key areas surrounding its concessions, DSNG seeks to reduce dependency on
challenges in the palm oil sector while enhancing long-term local economic resilience
surrounding inclusively and sustainably.
communities.
Lack of employee Violations of • Conducting a child protection campaign through dissemination to all
awareness and children’s rights employees.
capacity regarding • Forming a Child Forum as a pioneer and reporter of child protection
children’s rights actions
• Running a program to reduce school dropout rates
Limited access to
Gender • Implementing the Gender Committee program
health services and
discrimination • Conducting a women’s protection campaign
disease prevention
Limited access to The risk of DSNG continues to support the Healthy Living Community Movement
health services public health (GERMAS) program in collaboration with local health centers, as part of
and disease increasing its efforts to contribute to improved public health in the communities
prevention surrounding its operational areas.
• DSNG is committed to continuously managing social impact through Social and Environmental Responsibility (TJSL) activities in accordance
with the fulfillment of Law No. 40 of 2007 concerning Limited Liability Companies, as well as Government Regulation No. 47 of 2012 concerning
Social and Environmental Responsibility.
• The mitigation plan based on the Social Impact Assessment (SIA) has been implemented in the CSR’s social and environmental
responsibility program.
• Regarding the complaint reporting system, it is available in the Complaint Reporting System on page 132
Social and Environmental Impact [POJK F.23, F.25] [GRI 203-1]
Through the implementation of sustainable Social and Environmental Overview of Our Corporate Social Responsibility
(CSR) Program
Responsibility (TJSL) programs, DSNG seeks to balance business growth,
community welfare, and environmental preservation in order to generate
long-term positive impacts for sustainability. In 2025, DSNG allocated
IDR 37.5 billion to TJSL programs, benefiting 49,888 individuals. This Total CSR
represents a 27% increase compared to the previous year. The funds were spend (2025)
directed toward community empowerment initiatives, including health
services, education, waste management, support for vulnerable groups, IDR 37.5 billion
renewable energy development, and environmental conservation
through the implementation of the NDPE (No Deforestation, No Peat, No
Exploitation) policy. Through collaboration with government institutions individuals benefited
and continuous engagement with local communities, DSNG contributes
to the achievement of the Sustainable Development Goals (SDGs) while 49,888 People
fostering harmonious relationships with surrounding communities and
the environment.
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DSNG’s CSR Priorities
Education
In 2025, DSNG carried out a range of educational programs aimed at
strengthening the character, health, and capabilities of young people.
These initiatives included environmental education, the promotion of
cultural values, the provision of free meals for students, and occupational
health and safety training for vocational learners. These efforts reflect
DSNG’s commitment to enhancing access to quality education and
supporting the communities surrounding its operational areas.
Reduction in School Dropout Rates in Wahau
Through its CSR initiatives within the palm oil business unit, DSNG has carried out a program involving multiple
stakeholders aimed at reducing the occurrence of children dropping out of formal schooling. The program focuses
on comprehensive data collection, support for civil registration documentation, and education for parents and
children to encourage school re-enrollment. Key activities include:
1. Ensuring complete administrative documentation for new employees School Dropout Data as of the end of 2025
and their families.
2. Awareness campaigns led by the Gender Committee on the 80
importance of children’s education. 66
3. Monthly monitoring and reporting of school dropout status. 59
4. Clear deadlines and policies: if a school-aged child not enrolled in
formal or non-formal education is identified on-site, families are given a
grace period until the 30th of the following month to register the child.
The program has achieved significant results. By the end of 2025, there
were no school-aged children who were not enrolled in school. This 0 0
reduction reflects improved administrative compliance, discipline, and the Early 2025 Q1 Q2 Q3 Q4
effectiveness of collaboration between schools, parents, and the Company.
Health and Well-Being
Stunting Prevention through Supplementary Feeding
and Vitamin A Distribution
Through the PT Swakarsa Sinarsentosa Primary Care Clinic,
the Company provides a Supplementary Feeding (PMT) and
Vitamin A distribution program for employees’ children as part
of its efforts to support their health and nutrition. In 2025, the
program targets 1,020 child beneficiaries. Activities include
distributing age-appropriate food supplements and vitamins:
supplementary feeding for children above six years old, blue
Vitamin A capsules for infants aged 6-11 months, and red
capsules for children aged 12-59 months.
The program also involves monitoring children’s growth
through regular weight and height measurements. Held
every three months, the initiative is part of the Company’s
commitment to prevent stunting and improve child nutrition.
Through this program, DSNG aims to support the creation of a
healthy, productive generation, while enhancing family well-
being and long-term workforce productivity.
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IVA Tests and Breast Self-Examination (SADARI) Awareness for Early Cancer Detection
As part of its commitment to women’s health, the Company, through the PT Swakarsa Sinarsentosa Primary Care
Clinic, organized Visual Inspection with Acetic Acid (IVA) tests and Breast Self-Examination (SADARI) awareness
sessions. The event was attended by 40 participants, consisting of female employees and employees’ spouses. The
program aims to raise awareness and promote early detection of cervical and breast cancer, two of the leading
causes of cancer-related deaths among women in Indonesia.
Participants received education on the importance of regular check-ups and underwent IVA examinations
conducted by the clinic’s medical team. Through this initiative, the Company reinforces its commitment to
improving women’s reproductive health in the workplace. The program also aligns with the clinic’s long-term
goal to conduct early cancer screening for 1,000 women of reproductive age, supporting both prevention and
awareness among employees’ families.
Child Protection and Women’s Empowerment
Support the Taman Asuh Sayang Anak (TAMASYA) Child Care
Program
DSNG supported the launch of the Taman Asuh Sayang Anak
(TAMASYA) program, initiated by BKKBN in collaboration with
relevant ministries. The inauguration took place on May 27, 2025
at the company-owned childcare center in Kutai Timur and
was attended by the Head of BKKBN, the Vice Governor of East
Kalimantan, the Regent of East Kutai, DSNG’s Board of Directors,
and local government representatives. TAMASYA aims to provide
safe and supportive childcare for working parents, particularly in
the industrial sector, ensuring children receive proper care for their
growth and development.
Following the launch, DSNG held the Child Development Report Month at TAMASYA on 8 November 2025, a
semi-annual activity to monitor children’s physical, cognitive, and social development. This initiative strengthens
collaboration among caregivers, healthcare professionals, and parents to support children’s optimal growth. By
providing clinical facilities, healthcare personnel, and adequate support resources, DSNG strives to ensure that every
child in its assisted communities receives proper developmental monitoring. The Company’s involvement in this
program aligns with DSNG’s commitment to promoting work-family balance and fostering an inclusive and sustainable
workplace for its employees.
Gender Committee
The Gender Committee serves as both a reporter and a driver of initiatives related to the protection of women,
children, and families. Its role encompasses campaigns, awareness-raising, prevention, management, and mitigation
activities. These efforts are carried out through various channels, including morning assemblies, youth classes, mother
groups at the afdeling level, childcare centers (TPA), and programs aimed at reducing school dropout rates.
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Concrete activities include violence prevention awareness, capacity building for committee members, assistance with
birth certificates, guidance and counseling, education on prohibiting inappropriate contact with children, and training
for supervisors on violence prevention and handling.
By 2025, the Gender Committee had engaged 356 members, supported by regular monitoring and evaluation every
2–3 months, along with documentation and annual evaluations, reflecting the Company’s commitment to creating
a safe, inclusive, and sustainable environment. For example, the Muara Wahau Gender Committee organized a
Mandala Art Therapy Psychoeducation session on 18 December 2025 at the KBB Learning Center. The event involved
112 participants, representing the Association of Agro Staff Wives (PISA) and the Gender Committee, highlighting
the Company’s focus on the critical role of women, especially mothers. Through psychoeducation and art-based
approaches, the activity provided a safe and supportive space for mothers to express emotions, practice self-care, and
strengthen mental well-being while managing their dual responsibilities.
Economic Independence
Non-Palm Economic
DSNG promotes community economic independence through the development of non-palm businesses and the
strengthening of local institutions. The company supports various initiatives, including transportation services, Miau
rice production, traditional crafts, and horticulture. These programs are complemented by business mentoring,
management training, and facilitation of economic access for community groups.
Program Beneficiaries - 2025
Total
Transportation Miau Traditional Horticulture Layer Plantation AC Service MSMEs Traditional
Services Rice Craft (Pineapple) Chickens (Sugar Palm) Culinary 2,058
1,284 700 32 12 12 12 2 14 2
Establishment and Support of Credit Unions
DSNG established the Mitra Mandiri Credit Union in Muara Wahau in 2009 to
enhance community financial literacy, provide credit union training, and support the
development of small and medium enterprises (SMEs). By 2025, the credit union had
grown to 2,781 members with total assets of IDR 67.5 billion. The success of Mitra
Mandiri has served as a model for the establishment of other credit unions, such as
CU Satu Hati, which currently serves 353 members. Through these initiatives, DSNG
contributes to financial inclusion, strengthens local entrepreneurship, and supports
sustainable economic growth in the communities where it operates.
Sustainable Economic Partnerships
Through PT Mitra Nusa Sarana (MNS), DSNG conducted the eighth phase of profit-sharing with six partner
cooperatives on May 5, 2025. This initiative reflects the Company’s commitment to transparency and the welfare of
farmers through a fair and sustainable partnership model. The six cooperatives involved met the required performance
and governance standards in line with applicable regulations.
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2025 2024 2023
Food Security
Collaboration with BUMDes
DSNG collaborated with BUMDes Miau Baru to strengthen the local rice supply chain, reduce logistics costs, and lower
emissions. In 2025, 13% of the Company’s rice needs were met by 300 local farmers, providing them with income
opportunities across cultivation, milling, and distribution activities.
QTY (Ton) Beneficiaries
351 300
282 257
275 275
Poultry Farming
To strengthen local economic opportunities, DSNG
conducted training in layer chicken farming for
communities in East Kalimantan. Training covered all
stages, from breeding, coop management, marketing,
to production management. By the end of 2025, 12
participants in Muara Wahau produced 222 bundles
of eggs (IDR 318,00 per bundle), generating a total
revenue of IDR 12.37 million.
Supporting Sustainable Supply Chains
Distribution of Jabon Seedlings
To strengthen a sustainable supply chain, preserve the environment,
and support climate change mitigation, DSN WP Panel has distributed
3,805,000 jabon seedlings in Central Java between 2020 and 2025,
benefiting a total of 12,964 recipients.
Total Distribution of Jabon Seedlings in Central Java (2020–2025)
2020 2021 2022 2023 2024 2025 Total
Jabon
372,000 505,040 700,000 817,300 807,000 564,000 3,765,340
Distribution
Farmer
1,999 3,093 2,445 1,631 1,986 1,000 12,964
Beneficiaries
This program is implemented in collaboration with local farmers to enhance
community understanding of ecosystems. The initiative also contributes to
improving farmers’ livelihoods while generating long-term
environmental benefits.
Farmer Capacity Development
DSNG implemented the Climate-Resilient Agroforestry Capacity Building Project in
Wonosobo, Magelang, and Temanggung. The initiative aims to promote climate-
adaptive agroforestry practices, strengthen farmer organization capacity, and
enhance financial and sustainability literacy. The project also includes pilot trials at
the farmer level.
Through this program, 25 farmers are trained as pioneers and trainers, sharing
knowledge with their peers. The program is expected to increase participation in
jabon planting and lay the foundation for FSC-FM certification readiness.
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Environment and Innovation
Utilization of Wood Production Waste as Livestock Bedding
DSNG partnered with PT Upoyo Mandiri Sejahtera to manage wood bark waste
from industrial activities. Previously discarded, the waste is now shredded
and repurposed as livestock bedding. This initiative follows circular economic
principles, ensuring that waste retains value. Using wood bark improves hygiene
and comfort in animal enclosures, reduces odor, and minimizes the risk of foot
injuries caused by hard or damp flooring. The partnership was inaugurated on
June 2, 2025, marking a tangible step in turning waste into a valuable resource.
By the end of 2025, 1,832 tons of wood bark waste had been successfully
repurposed as livestock bedding.
Indigenous Cultural Heritage Preservation
Cultural and Economic Empowerment of
Indigenous Communities
DSNG carries out a range of integrated programs to support
the preservation of the cultural heritage of Dayak indigenous
communities, including the Indigenous Peoples
Development Program (IPDP), Cultural Heritage Program,
Livelihood Restoration Program (LRP), and Social Impact
Assessment (SIA).
Cultural preservation is carried out by supporting women’s groups and traditional Dayak Kayan artists in Miau Baru. Through
Umaq Lekan Batik training, 16 Dayak Kayan women enhanced their skills, gained intellectual property protection, and
accessed economic opportunities based on cultural heritage. The Lekan Maran traditional dance program involved six local
dancers to maintain performance continuity. These activities align with IFC Performance Standard (PS) 7 on Indigenous
Peoples, combining cultural preservation with local economic value creation.
Through the Culture Heritage Program under IFC PS 8, DSNG organized exhibitions showcasing Dayak Wehea and Dayak
Kayan heritage in Nehas Liah Bing and Miau Baru, engaging women’s groups and local MSMEs to expand cultural product
promotion and support sustainable livelihoods. Economic empowerment is further strengthened through the LRP by
supporting sugar plum and pineapple farmers, local food processing, and culinary training for MSMEs. These efforts diversify
non-palm income sources and increase long-term earnings. All initiatives are guided by Social Impact Assessment (SIA)
aligned with IFC PS 1, based on public consultations in six villages, ensuring social impact management and reinforcing
relationships with indigenous communities.
Infrastructure Development
Enhancing Infrastructure to Improve Community Mobility
Throughout 2025, DSNG implemented various infrastructure development and maintenance programs in its assisted
villages, reflecting the Company’s commitment to improving community well-being, strengthening operational
connectivity, and supporting sustainable village development. All of these activities were carried out with a total
infrastructure investment of IDR 6.67 billion.
Activities included village road maintenance and construction, drainage improvement, and support for public and social
facilities. These efforts enhanced community transportation access, facilitated smooth distribution of Fresh Fruit Bunches
(FFB) to mills, opened access to new settlements, and improved logistics and social mobility. In addition, DSNG supported
the development of educational, religious, and economic infrastructure through site clearing, village reservoir maintenance,
and air transport infrastructure improvements.
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Rights of Indigenous People [GRI 411-1]
DSNG respects the rights of indigenous peoples and local communities in accordance with its NDPE Policy and monitors
conservation areas to protect ecosystems. As a member of RSPO, the Company implements a No Deforestation commitment in
line with the RSPO 2018 Principles and Criteria. DSNG also partners with local communities through empowerment programs, the
application of the Free, Prior, and Informed Consent (FPIC) principle, and the preservation of cultural sites around its operational
areas. Throughout the reporting period, there were zero cases or reports of violations involving the rights of indigenous peoples,
so there are no follow-up plans. This approach strengthens a mutually respectful, inclusive, and sustainable relationship between
communities and the Company.
Stakeholder Communication Support for Cultural Heritage
As part of its commitment to inclusive, sustainable DSNG carries out various initiatives to support local
development, DSNG places open, participatory, culture, indigenous institutions, and community
and respectful communication at the core of welfare. In the area of cultural preservation, DSNG
building long-term relationships with stakeholders, supports local traditions such as Lom Plai and Ufah,
particularly indigenous communities. Well-maintained provides training to 455 participants, and contributes to
communication is reflected in the absence of incidents the publication of cultural heritage books for the Dayak
involving indigenous peoples. Kayan and Kenyah communities.
The Company also organizes Hudoq Mask training for
Dayak Wehea for 25 women from the Dayak Wehea
Enhancement of Cultural Education Capacity artisan group. The production of the Dung Eba vest was
In collaboration with village authorities, DSNG provides carried out through four stages, starting from cutting
contextual education for the Dayak Punan community tree bark, sewing cotton fabric on the inner and edge
and manages six Learning Centers, currently sections of the vest, and finishing with decorative
supporting 134 students. This initiative ensures that wool threads and mountain beads on the outer layer.
indigenous communities have access to education Through this training, the participants successfully
that is relevant, inclusive, and aligned with their produced 25 vests, which were later marketed during
cultural values. the Lom Plai Traditional Festival.
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Human Rights Due Diligence
In 2025, DSNG conducted internal Human Rights Due Diligence The self-assessment results indicated that DSNG is supported by
(HRDD) through a self-assessment based on the PRISMA Due various policies and practices, including NDPE, worker protection
Diligence framework to identify and prevent potential human measures, RSPO/ISPO grievance systems, standard operating
rights violations in its operational activities. The assessment procedures, and supplier monitoring. Identified gaps were
covered 12 key aspects, including labor, working conditions, analyzed and translated into a phased corrective action plan,
freedom of association, non-discrimination, privacy, environment, which serves as the foundation for developing and enhancing
grievance mechanisms, supply chain, and risk management. The social management practices, thereby strengthening sustainable
process was carried out collaboratively with an independent human rights governance across
human rights consultant and involved CSR, Capital, and Risk all operations and the supply chain.
Management functions to ensure a comprehensive and
integrated evaluation.
PRISMA FRAMEWORK
DSNG SELF ASSESSMENT
DUE DILIGENCE
The Company has implemented several key policies, including NDPE, Sustainability
Policy, Child Protection, Women Protection, Equal Employment Opportunity, and a
Human Rights special memo on women’s and children’s rights protection. These policies have been
communicated to employees and suppliers, most recently between September and
November 2022.
Written contracts, compliance with minimum wage, BPJS coverage, regulated
Workforce
overtime, annual leave, and benefits are provided.
Working Conditions SHE procedures, SHE training, and emergency procedures are available.
Freedom of Workers are allowed to form/join trade unions, collective agreements exist, and dialogue
Association with management is permitted.
NDA completion, CCTV at offices/entrances, and separate toilets for men and women
Privacy
are in place.
Facilities for female workers are provided (maternity, training, promotion,
Non-Discrimination
violence prevention).
Emergency SOPs and AMDAL have been conducted, land permits are available, and two
Environment
disputes were resolved through dialogue, with reporting to the government.
CSR is integrated into the sustainability policy; programs include support for communities
Social Responsibility
and smallholder farmers.
Grievance Internal and external channels, grievance mechanisms, are available, related to
Mechanism RSPO/ISPO compliance.
Supply Chain NDPE compliance, training, and supplier monitoring were conducted (2022–2024).
Identified risks (environment, safety, overtime, health) have mitigation
Risk Management
procedures applied.
Risk identification (fire, overtime, HSE) is mitigated through SOPs, policies, and
Company Liability
compliance systems.
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Sustainability
Governance
Sustainable governance practices is a key foundation of our
operations, as we consistently aim to ensure that our business
processes are conducted transparently and responsibly, in line
with ESG (Environmental, Social, and Governance) principles.
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Sustainability Governance Structure
[POJK E.1] [GRI 2-9, 2-10, 2-11, 2-12, 2-13, 2-15, 2-19, 2-20]
In accordance with Law No. 40 of 2007 concerning Limited comprising key representatives from each of the main
Liability Companies, DSNG’s sustainability governance is operating divisions and the corporate functions from DSN
structured into three main bodies: a General Meeting of Group’s headquarters. This Committee’s task is to execute,
Shareholders (GMS), a Board of Commissioners, and a Board monitor, and report our Sustainability Initiatives, as well
of Directors. The GMS is the ultimate authority in strategic as to embrace the concept of sustainable improvement
decision-making, while the Board of Commissioners provides throughout our operations, supply chain, and the
oversight and advice to the Board of Directors, who are communities around our operations.
responsible for the company’s strategic and operational
management. Reporting to the President Director, the CSO oversees the
implementation of ESG principles throughout the operational
DSNG ensures the integrity and professionalism of its chain and coordinates the company’s sustainability initiatives.
corporate governance by implementing policies on conflict The Sustainability Advisory Board (SAB) is responsible for
of interest. Detailed information on the structure, roles, and ensuring good corporate governance and sustainable
responsibilities of each governance body is disclosed in the business practices. The SAB chairman is appointed and
2025 Annual Report. approved by the DSN Board of Directors. Members are
selected based on approval from the relevant Board of
DSNG’s sustainability governance structure is designed Directors and the SAB Chairman.
to ensure that all business decisions are aligned with
ESG principles. The Board of Directors appoints a Chief More information on DSNG’s sustainability governance
Sustainability Officer (CSO), who works closely with the structure can be found on the DSNG official website.
Sustainability Department and the ESG Committee,
Membership of the Sustainability Advisory Board of 2025
Datuk Darrel Michael Timotheus Denys Collin Gita
Webber Schlup Arifin C. Munang Syahrani
Chairperson Member Member Member Member
SAB Monitoring Visit
On October 12–15, 2025, the Sustainability Advisory Board (SAB) conducted a monitoring visit to DSNG’s operational areas in
West Kalimantan as part of its evaluation of the implementation of sustainability practices and the provision of strategic input to
DSNG management. The visit covered PT Agro Andalan (PT AAN) and PT Dharma Sawit Nusantara (PT DPS).
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The scope of the visit included:
1 2 3 4
The Rimba Engkulong Customary The Setawar Village PT AAN employee facilities, PT DPS’s plantation
Forest in the Benawas Dayak Layer Chicken Farm, including a polyclinic, housing, operations
Sub-Tribe area is collaboratively established by PT AAN childcare, and sanitation ensure the use of
managed by the community and managed through infrastructure, demonstrate effective methods
and PT AAN. Management and the Setawar Village that the Company provides for managing
monitoring are carried out by the Cooperative to empower employees with facilities. palm oil, which
community, with assistance from the community Several suggestions were given helps to control
the PT AAN Conservation Team, economically, encourage to improve aspects related to environmental and
to support the preservation of business independence, comfort and optimal utilization. community impacts.
customary forests and and improve community
cultural values. access to basic needs.
The visit concluded with a discussion with the management of PT AAN and PT DPS on identifying potential sustainability
issues and alternative follow-up actions to be implemented in a coordinated manner to support sustainable management and
monitoring. The Company consistently monitors and manages environmental and social impacts through various programs
aimed at mitigating these effects.
Performance Evaluation [GRI 2-18, 3-3]
In quarterly meetings of the Sustainability Advisory Board and Management Review, the Company evaluates how effectively its
sustainability policies are applied across management, operations, supply chain, climate change issues, and updates on global
sustainability topics.
Sustainability Competency Development [POJK E.2] [GRI 2-17]
To strengthen governance and sustainability leadership, the Company facilitates capacity building for the Board of
Commissioners, Directors, SAB, ESG Committee, and Business Unit Directors through various ESG-focused training, seminars, and
benchmarking programs.
Sustainability Capacity Total Training Hours
Total Hours
Building Category
508 Hours
Average Training Hours
Benchmarking Study 0
31.7 Hours
Number of Training Days
Seminar & Training 508
21 Days
Information on ongoing competency development training can be found at this link.
Sustainability Financing [POJK F.3]
In 2020, DSNG became the first palm oil company to obtain Through an ADB technical grant, DSNG supports education
a USD 30 million loan from Stichting andgreen fund (&Green) and training for 4,000 farmers, including 1,200 women, to
with a 10-year tenor. This commitment continued in 2023 develop sustainable agricultural practices that are resistant to
with a sustainable loan of USD 15 million and a technical climate change through the cultivation of sengon and jabon.
grant worth USD 500,000 from the Asian Development Bank
As of the end of 2025, the Company, in collaboration with
(ADB), as well as financing support from Bank BCA and Bank
the Rainforest Alliance, has conducted outreach and training
Mandiri.
programs in six villages in the Temanggung area on climate-
Of the total loan facility, 30.2% is a sustainability-linked loan. resilient agroforestry systems, financial literacy, and FSC
DSNG ensures compliance with IFC-PS, EHS Guidelines, NDPE, (Forest Stewardship Council) certification. The program
and ESMS as conditions of the loan. The 2025 annual audit reached 290 farmers, comprising 173 men and 117 women.
showed no findings or non-conformities based on the audit
results. The audit report is published openly on the official
websites of &Green and DSNG.
PT Dharma Satya Nusantara Tbk 127 Sustainability Report 2025
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Stakeholders Engagement [POJK E.4] [GRI 2-29]
DSNG is committed to maintaining proactive, transparent, and inclusive communication and engagement with its key
stakeholders in accordance with the IFC Performance Standards (IFC-PS). The Stakeholder Engagement Plan is designed to
identify and implement effective engagement strategies for individuals and groups who are directly or indirectly affected by
the Company’s operations. Through this approach, the Company ensures that feedback from all relevant parties is appropriately
addressed, enabling decisions and actions that minimize negative impacts while maximizing benefits for all stakeholders.
Below are the stakeholders and engagement methods adopted by the Company:
Consumer and End Consumer Financial Institution
Communication through regular meetings, site visits, Regular meetings to report on the Company’s financial
direct feedback, and transparent product information and sustainability performance.
provided through various channels.
Employees Civil Society
Engagement through regular meetings, open Coordination with NGOs in social and environmental
communication platforms, training programs, programs, as well as open dialogue forums.
discussion forums, and career development and
welfare initiatives to ensure continuous
two-way dialogue Suppliers and Smallholders
Technical training programs, capacity-building
Media
initiatives, and sustainability audits throughout the
Active media relations through press releases,
supply chain.
interviews, and various corporate
communication channels.
Certification Bodies
Local Communities Regular audits and assessments by certification bodies
Community empowerment programs, consultation to ensure compliance with international
forums, and direct dialogue regarding the social sustainability standards.
impacts of operational activities.
Shareholders and Investor
Vulnerable Group KOpen communication through annual reports,
Targeted empowerment programs such as skills shareholders’ meetings, and Q&A sessions related to
training and access to resources for women, children, sustainability performance.
persons with disabilities, and Indigenous communities.
Strategic Stakeholders
Industry and Business Association Strategic dialogue with the Sustainability Advisory
Active participation in seminars, conferences, and Board and &Green partners to support the
association meetings to share best practices and development of sustainability policies and initiatives.
sustainability policies.
Government and Regulators
Transparent dialogue, regulatory compliance, and
collaboration in sustainability-related programs.
PT Dharma Satya Nusantara Tbk 128 Sustainability Report 2025
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Stakeholder Engagement Forum
DSNG held its fourth annual Stakeholder Engagement Forum
(SEF) on October 8, 2025, at the Mercure Kemayoran Hotel in
Jakarta. With the theme “Nature-Based Business,” the forum
highlighted DSN Group’s commitment to nurturing business
practices that align with natural ecosystems and balance
economic output with ecological conservation. The event
gathered 54 participants from 29 civil society organizations,
three financial institutions, two government agencies, and one
research institution. Attendance increased by 31% compared
to 2024, reflecting DSNG’s intention to broaden the range of
insights gathered from its diverse stakeholders.
SEF 1 - May 25, 2022 SEF II - July 4, 2023 SEF III - December 3–12, 2024 SEF IV - October 8, 2025
Total Institution
Total Participants
13 19 27 35 30 37 35 54
By applying the Advancing Sustainable Futures mandala framework, the forum identified eight organizational behavior aspects
to understand the balance between DSN’s values, practices, and strategic priorities alongside its partners. Initiatives such as Tree
Island development, Bio-CNG deployment, wildlife conservation efforts, and broader community involvement within DSN’s
supply chain reflect how sustainability can operate in tandem with business efficiency. The forum featured two discussion
panels: (1) Panel Discussion 1: Nature-Based Solution - Forest; and (2) Panel Discussion 2: Nature-Based Solution - Climate &
Community. By hearing insights from practitioners and government representatives, stakeholders were introduced to hands-on
practices and cross-sector partnerships that combine natural conservation efforts with sustainable business practices.
Interactive Discussion and Impact Evaluation
Through the Stakeholder Engagement Forum (SEF), DSNG into developments in traceability for independent farmers,
creates a space for stakeholders to share their views, concerns, as well as the long-term impact of CSR and conservation
and expectations regarding the implementation of corporate programs on livelihoods and ecosystem sustainability. In
sustainability. During the interactive discussion session, addition, the forum highlighted opportunities to expand
participants highlighted various strategic issues, ranging from community and employee engagement, strengthen HSE and
the balance between profit and sustainability commitments sustainability competencies, and build new collaboration
to conservation challenges such as water management and models to preserve biodiversity and accelerate the circular
species protection, to the need for more potent synergy economy. The discussion demonstrated a high level of
among DSNG, local governments, and conservation agencies. enthusiasm among stakeholders to ensure that DSNG
The interactive discussion also emphasized the importance programs have a real and sustainable impact on the
of measurable impact evaluation, including economic environment and communities around the operation area.
benefits for the community, the effectiveness of conservation
programs, and sanction mechanisms for parties that damage In the discussion segment, participants explored DSNG’s
the environment. Participants requested greater transparency sustainability from three key perspectives:
Insight:
Highlighting the balance between profit and sustainability, the challenges of water management in operational
areas, and the need for policy support from local governments to strengthen the Company’s ESG commitments.
Impact:
Reviewing the tangible results and measurable impacts experienced by communities through various
sustainability programs, ranging from local economic improvements and community involvement in
conservation to the enforcement of sanctions for environmental violations.
Innovation:
Examining how DSNG expands traceability to include independent farmers, embeds the principles of People, Planet,
and Prosperity throughout its operations, and mobilizes both employees and local communities in conservation
initiatives and the Community Action Plan (CAP).
PT Dharma Satya Nusantara Tbk 129 Sustainability Report 2025
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Other Stakeholder Engagement Activities
Osaka World Expo 2025
On June 15, 2025, DSN Group Chief Executive Officer (CEO)
Andrianto Oetomo and Chief Sustainability Officer (CSO)
Denys Munang attended the Osaka World Expo 2025 at
the Blue Ocean Dome, Japan, as part of efforts to expand
stakeholder engagement at the global level.
This participation was a distinct honor, as the opportunity
to be invited and present sustainability practices at this
international forum was extended only to a select number of
companies. The forum served as a global platform to share
solutions and visions for a more sustainable future. During
the discussion session, DSN Group’s CSO emphasized that
DSN’s relationship with nature and society is the foundation
for responsible growth in creating business value while
protecting the environment, empowering communities, and
responding to the challenges of the climate crisis. DSNG also
emphasized that progress is not only about productivity but
also about the dignity and respect inherent in every step of
the Company’s journey.
RT RSPO Malaysia
DSNG once again demonstrated its commitment to
sustainable palm oil practices by actively participating
in the annual Roundtable on Sustainable Palm Oil (RT
RSPO) 2025 event held in Kuala Lumpur, Malaysia, on
November 3–5, 2025. This international event brings
together various stakeholders from the global palm oil
industry, including producers and buyers, certification
bodies, and environmental organizations, to discuss
the future direction of sustainability in the industry
Under the theme “Building the Next 20: Sustainability
in Action,” DSNG showcased the implementation of
sustainability principles across both upstream and
downstream sectors, while strengthening cross-border PT Dharma Satya Nusantara Tbk
collaboration on deforestation-free policies and ESG
development through bio-CNG, and community
practices.
conservation and empowerment programs. This
participation demonstrates DSNG’s commitment to
CSO Denys Munang spoke at the main session and
complying with global regulations, including those on
emphasized the importance of data-driven industrial
deforestation-free supply chains, while strengthening
transformation, innovation, and partnerships. He
its position as a responsible palm oil company at the
outlined various DSNG initiatives, such as satellite-
international level.
based deforestation monitoring, clean energy
PT Dharma Satya Nusantara Tbk 130 Sustainability Report 2025
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Supplier Engagement Sinarmas
DSN Group actively participated in the 11th SMART SEED
supplier forum, organized by Sinar Mas Agribusiness and
Food, on November 11, 2025, in Medan. As one of more
than 100 invited suppliers, DSN Group participated in
various discussion sessions and knowledge exchanges
focused on strengthening sustainability practices across
the supply chain. With the theme “Driving Collaborations
to Achieve Lower Value Chain Emissions,” the forum
emphasized the importance of collaboration across the
supply chain to strengthen sustainability practices. The
event focused on several key objectives:
• Communicating GAR’s sustainability developments
and targets through the Collective for Impact
framework;
DSN Group’s presence at SMART SEED XI
• Aligning suppliers with NDPE (No Deforestation, No
demonstrates the Company’s commitment
Peat, No Exploitation) policies;
to actively participating in cross-stakeholder
• Recognizing suppliers who demonstrate excellent
sustainability dialogues, strengthening
sustainability performance; and
collaboration, and contributing to efforts to build
• Building a shared commitment to a responsible,
a more responsible and competitive palm oil
traceable, and inclusive palm oil supply chain.
supply chain.
Growing with Nature, Together with People is
not just a theme, but how DSNG is committed
to running a business that grows together
and benefits nature.
PT Dharma Satya Nusantara Tbk 131 Sustainability Report 2025
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Grievance Reporting System [POJK E.3, F.24] [GRI 2-16, 2-25, 2-26, 413-1]
The Company continues to strengthen the implementation of the Whistleblowing System (SPP) Policy No. 042/DSN/CHC/
III/2021 as part of its commitment to transparent and accountable governance. This mechanism serves to receive, follow
up on, and systematically resolve complaints from stakeholders. The Company ensures confidentiality and protection for
whistleblowers and witnesses while guaranteeing that every report is handled objectively and involves relevant parties to
prevent violations that may harm stakeholders. The evaluation also included a review of internal monitoring and reporting
mechanisms, where the management has established clear procedures to detect and address potential issues or violations.
Grievance Mechanism Flow
Complaint Recipient Head of TJSP Operations Department Head of Supporting Operations Board of Directors
Department (Plantation/Mill)
Complaint Fill in Complaint Receive Complaint Registration Review the
Submission Handling Form Handling Form Logging Complaint
Analyze Root
Cause
Is Board Involvement Decision Making
Required?
Determine
Corrective Action
Accept Corrective Verify Corrective Determine
Completed Accepted?
Action Action Taken Corrective Action
The reporting procedures accommodate both internal and external grievances,
which can be submitted through:
E-mail Website
www.dsn.co.id
pengaduan@dsngroup.co.id
www.grievance.dsn.co.id
Call Center
Call center complaints
Official Letter
of each unit.
An official letter addressed to the complaint reporting
unit at the head office, operational office address, or CSR For further information,
section at the site/plant location click this link
PT Dharma Satya Nusantara Tbk 132 Sustainability Report 2025
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Number of Internal and External
2025
Complaints (Public) in 2025 [POJK F.16]
Complaint Status
Throughout the reporting year, the Company received no complaints Total %
Solved Unsolved
or reports related to violations of customer privacy, including the
loss, theft, or misuse of customer data. The Company continues to Deforestation 4 1.19% 4 -
strengthen its internal controls and data protection measures to Infrastructure 28 8.36% 28 -
support information security and maintain stakeholder trust.
Environmental 7 2.09% 6 1
In 2025, a total of 293 internal grievance reports were submitted Social* 194 57.91% 191 3
through the Whistleblowing System (SPP), of which 283 cases
Operational* 102 30.45% 102 -
have been resolved, and 10 cases remain in progress. Through
the CSR Department, the Company also engages in continuous Total 335 100% 331 4
communication with local communities and provides multiple Keterangan :
channels for submitting grievances. As of 2025, the Company has * = Social Complaints consist of complaints regarding health, education,
received 335 community grievances, the majority of which relate to territorial boundaries, land claims/GRTT, cooperative partnerships,
contractors, and CSR empowerment programs.
infrastructure, employment opportunities, and partnership programs.
* = Operational Complaints consist of complaints regarding plantation and
Of these, 331 grievances have been resolved, while 4 grievances palm oil mill operational processes, labor, and fruit theft.
remain under review, as detailed in the adjacent table.
Status, Type, and Number of Complaints from Suppliers, Buyers, and Other
Stakeholders in 2025
Supply Chain Name Company Name Type of Grievance Grievance Location Area (ha) Status
PT Dharma
Deforestation in
Intisawit Lestari PT DIL Estate 15.77 Closed
concession areas
(DIL)
Consumer
PT Dharma
Deforestation in
Intisawit Lestari PT DIL Estate 53.88 Closed
concession areas
(DIL)
Total 69.65
Communication of Critical Issues and Reporting Mechanisms [POJK E.3, F.24] [GRI 2-16]
As part of its Environmental and Social Management System (ESMS), the Company has established a Stakeholder
Engagement Plan (SEP). The Stakeholder Engagement Forum (SEF) provides a platform for stakeholders to periodically
communicate key concerns. The insights and issues raised are compiled by the Chief Sustainability Officer (CSO) and
reported to the President Director. Throughout 2025, 15 main issues were received from stakeholders through the SEF.
Throughout 2025, the Company received 2 grievances from the
suppliers, the majority of which pertained to deforestation, all of which
have been verified and resolved. Full details regarding the grievances
can be accessed through the following link.
PT Dharma Satya Nusantara Tbk 133 Sustainability Report 2025
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Business Ethics and Compliance
[GRI 2-20, 2-21, 2-23, 2-24, 2-27, 205-1, 205-2, 13.26.3, 13.26.4]
Corporate Governance
DSNG seeks to uphold transparent, accountable, and high- in direct dissemination, and the remainder through other
integrity corporate governance, grounded in principles communication channels, as part of strengthening the culture
aligned with applicable laws and regulations. The Company’s of integrity and compliance.
governance structure consists of three main bodies: the
General Meeting of Shareholders (RUPS), the Board of The Company also remains committed to supporting
Commissioners, and the Board of Directors. These bodies corruption prevention efforts by ensuring compliance with
complement one another in ensuring that the Company all applicable regulations. This commitment is implemented
is managed effectively and efficiently. The Board of through the enforcement of gratuity control policies,
Commissioners performs supervisory functions and provides conflict of interest prohibitions, and the strengthening of the
strategic direction to the Board of Directors, while the Board Whistleblowing System. In addition, awareness of business
of Directors is responsible for operational management and ethics continues to be reinforced across all organizational
the implementation of the Company’s business strategies. levels. During 2025, the Company conducted periodic
Throughout the reporting period, the Company did not corruption risk assessments across all operational business
commit any legal violations, including those related to units through integrated monitoring and internal control
corruption and bribery, monopolistic practices or other anti- mechanisms.
competitive behavior, non-compliance with environmental The assessment process included identifying potential
regulations, or violations of applicable social and economic corruption risks within operational activities, evaluating the
regulations. effectiveness of existing controls, and monitoring compliance
with anti-corruption policies and procedures. As part of its
The Company’s commitment to implementing Good commitment to good governance, the Company ensures that
Corporate Governance (GCG) is reflected through risk all high-risk functions have attended anti-corruption training
management systems, information transparency, and the and that all vendor contracts include anti-bribery clauses.
implementation of policies that support sustainable business Throughout 2025, no confirmed incidents of corruption were
practices. To ensure consistent implementation of GCG, recorded within the Company, and therefore no disciplinary
the Company regularly conducts socialization of corporate actions or termination of business relationships related to
policies, including anti-corruption policies, women and child corruption cases were required.
protection policies, social media ethics, and other relevant
policies. These communications are delivered through Further information regarding the organizational structure,
various channels, including digital media, printed posters, internal policies, nomination and appointment mechanisms
morning briefings, and the role of the Gender Committee for governance bodies, anti-bribery policy and anti-corruption
across business units. Throughout 2025, the Company mitigation, remuneration policies, and annual compensation
will ensure that 100% of employees receive information ratios can be found in the 2025 Annual Report.
through this channel, with 386 of employees participating
Policies and Guidelines
DSNG seeks to support public policies that align with the Company’s long-term objectives, while taking into account the
interests of society and the environment. We strive to actively participate in dialogues that align with the principles of
sustainability, transparency, and social responsibility. In carrying out public policy activities, DSNG ensures that all decisions
made reflect the Company’s commitment to ethics, integrity, and the responsible management of natural resources.
PT Dharma Satya Nusantara Tbk 134 Sustainability Report 2025
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The Company has established a set of policies and guidelines to ensure business ethics and compliance with applicable
regulations, including:
Anti-Bribery and Corruption Policy [link] Tax Policy [link]
Political Engagement Policy [link] Women Protection Policy [link]
Anti-Discrimination Policy [link] Child Protection Policy [link]
Creditor Rights Compliance Policy [link] Dividend Policy [link]
Supplier and Vendor Selection and Capacity-Building Policy [link] Green Procurement Policy [link]
Insider Trading Prevention Policy [link] Occupational Health and Safety Policy [link]
Affiliate Transactions and Conflict of Interest Policy [link]
Risk Management for Sustainability Implementation [POJK E.5]
The Audit Committee plays a key role in overseeing the (ERM) methodology, with further details available in
Company’s risk management processes, supported by the the 2025 Annual Report.
Board of Commissioners, which monitors the implementation
of risk management by the Board of Directors. The To support sustainable performance, DSNG identifies ESG-
responsibilities of the Audit Committee include evaluating related risks that may affect operational activities. The ESG
the Risk Management policies, assessing the accountability risk identification is documented within the Environmental
of the Board of Directors, and providing approval for specific and Social Management System (ESMS), developed in 2021
transactions that require authorization from the Board of and updated/revised in 2023. The ESMS is aligned with
Commissioners. DSNG periodically identifies risks that may IFC Performance Standards (IFC-PS), ADB Safeguard Policy
affect performance using the Enterprise Risk Management Statement (SPS), and the Company’s sustainability policies.
The ESMS document includes:
The ESMS is a dynamic document that is updated regularly to reflect project developments and input from stakeholder
engagement processes.
1 7
Introduction Emergency Preparedness
and Response
2
Policies 8
Stakeholder
3
Engagement
Risk Identificaition and
Impact Assessment 9
Communication and
4 External Grievance
Management Mechanism
Program
10
5 Continuous Public
Environmental and Reporting
Social Framework
11
6 Monitoring and
Organizational Capacity Reporting
and Competence
PT Dharma Satya Nusantara Tbk 135 Sustainability Report 2025
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GRI Index PT Dharma Satya Nusantara Tbk 136 Laporan Keberlanjutan 2025
Page 139
Statement of Use
PT Dharma Satya Nusantara Tbk has reported in accordance with the GRI Standards for the period
1 January 2025 to 31 December 2025.
GRI Standards Applied: Applicable GRI Sector Standard(s):
GRI 2: Foundations 2021 GRI 13: Agriculture, Aquaculture and Fishing Sectors 2022
GRI 2: Omission GRI 13:
Agriculture,
General
Disclosure Location Aquaculture and
Disclosures
Requirement(s) Omitted Reason Explanation Fishing
2021 Sectors 2022
The Organization and its Reporting Practices
2-1 Organization details 16
Entities included in the
2-2 organization’s sustainability 1, 19
reporting
Reporting period, frequency, and
2-3 1
contact point
2-4 Restatements of information 1
2-5 External assurance 1
Activities and Workers
Activities, value chain and other
2-6 16, 19, 20, 37, 40
business relationships
2-7 Employees 98, 99 13.15.2
2-8 Workers who are not employees 99
Governance
Governance structure and
2-9 126
composition
Role of the highest governance
2-10 body in overseeing the 126
management of impacts
Chair of the highest
2-11 126
governance body
Role of the highest governance
2-12 body in overseeing the 126
management of impactsZv
Delegation of responsibility for
2-13 126
managing impacts
Role of the highest governance
2-14 1, 25
body in sustainability reporting
2-15 Conflicts of interest 126
Communication of
2-16 132,133
critical concerns
Collective knowledge of the
2-17 127
highest governance body
Evaluation of the performance of
2-18 127
the highest governance body
2-19 Remuneration policies 126
Process to determine
2-20 126, 134
remuneration
Annual total
2-21 134
compensation ratio
Strategy, Policies, and Practices
Statement on sustainable
2-22 2, 24
development strategy
2-23 Policy commitments 134 13.26.3
2-24 Embedding policy commitments 134 13.26.4
PT Dharma Satya Nusantara Tbk 137 Laporan Keberlanjutan 2025
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Processes to remediate
2-25 132
negative impacts
Mechanisms for seeking advice
2-26 132
and raising concerns
Compliance with laws
2-27 134
and regulations
2-28 Membership of associations 18
Stakeholder Engagement
Approach to stakeholder
2-29 128
engagement
2-30 Collective bargaining agreements 108
The Organization and its Reporting Practices
Process to determine material
3-1 25
topics
3-2 List of material topics 25
3-3 Management of material topics 25 13.20.1
Economic Topics
Economic Performance
Direct economic value generated
201-1 37 13.22.2
and distributed
Financial implications and other
201-2 risks and opportunities due to 69, 71 13.02.1, 13.02.2
climate change
Defined benefit plan obligations
201-3 104
and other retirement plans
Financial assistance received
201-4 37
from the government
Market Presence
Ratios of standard entry level
202-1 wage by gender compared to 103, 106 13.21.1
local minimum wage
Proportion of senior
202-2 management hired from the 99, 108
local community
Indirect Economic Impacts
Infrastructure investments and
203-1 35, 117 13.22.3
services supported
Significant indirect
203-2 35, 36 13.22.4
economic impacts
Procurement Practices
Procurement practices -
204-1 Proportion of spending on local 36
suppliers
Anti-Corruption
Operations assessed for risks
205-1 134 13.26.2
related to corruption
Communication and training
205-2 about anti-corruption policies 134 13.26.3
and procedures
Anti-competitive Behavior
Legal actions for anti-competitive
Annual Report
206-1 behavior, antitrust, 13.25.1, 13.25.2
2025 page 233
and monopoly practices
Tax
207-1 Approach to tax 37
Tax governance, control, and risk
207-2 37
management
Stakeholder engagement and
207-3 management of concerns related 37
to tax
PT Dharma Satya Nusantara Tbk 138 Laporan Keberlanjutan 2025
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Environment Topics
Energy
Energy consumption within
302-1 81, 82
the organization
Energy consumption outside of
302-2 81
the organization
302-3 Energy intensity 82
Reduction of energy
302-4 81
consumption
Reductions in energy
302-5 requirements of products 81
and services
Water and Effluents
Interactions with water as
303-1 62, 83, 84, 87, 88 13.7. 2
a shared resource
Management of water
303-2 88 13.7. 3
discharge-related impacts
303-3 Water withdrawal by source 84 13.7. 4
Water discharge by quality
303-4 87 13.7. 5
and destination
303-5 Water consumption 84 13.7. 6
Biodiversity
Policies to halt and reverse
101-1 39, 50 13.3.1
biodiversity loss
Management of
101-2 51, 62 13.3.3
biodiversity impacts
101-3 Access and benefit-sharing 45, 48, 52 13.3.4
Identification of
101-4 40, 44, 50 13.3.1
biodiversity impacts
Locations with
101-5 51, 63
biodiversity impacts
101-6 Direct drivers of biodiversity loss 58, 63
Changes to the state of
101-7 57, 58, 63 13.3.5
biodiversity
101-8 Ecosystem services 62
Conversion of natural ecosystems
Management of Ecosystem
13.4.1
Conversion
Percentage of Production
from Deforestation-Free or No land expansion 13.4.2
Conversion-Free Land occurred during
the reporting
Traceability and Deforestation- Not
Not disclosed period; therefore, no 13.4.3
Free Status of Sourced Products available
natural ecosystem
Ecosystem Conversion in Owned, conversion
took place 13.4.4
Leased, or Managed Land
Ecosystem Conversion in the
13.4.5
Supply Chain or Sourcing Areas
Pesticide use
Pesticides use 65 13.6.2
Climate Adaptation
Climate change adaptation plan 69, 71 13.2.1, 13.2.2
Emissions
305-1 Direct (Scope 1) GHG emissions 76 13.1.2
Energy indirect (Scope 2)
305-2 76 13.1.3
GHG emissions
Other indirect (Scope 3)
305-3 76 13.1.4
GHG emissions
305-4 GHG emissions intensity 76, 77 13.1.5, 13.1.6
305-5 Reduction of GHG emissions 74, 76, 77 13.1.6
PT Dharma Satya Nusantara Tbk 139 Laporan Keberlanjutan 2025
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Emissions of ozone-depleting
305-6 NA 13.1.7
substances (ODS)
Nitrogen oxides (NOx), sulfur oxides
305-7 (SOx), and other significant air 78, 79 13.1.8
emissions
Waste
Waste generation and significant
306-1 86, 89 13.8.2
waste-related impacts
Management of significant waste-
306-2 87, 89 13.8.3
related impacts
306-3 Waste generated 88, 89, 91 13.8.4
306-4 Waste diverted from disposal 88, 89, 91 13.8.5
306-5 Waste directed to disposal 91 13.8.6
Environmental Assessment
New suppliers that were screened
308-1 using 41, 44 13.7. 2
environmental criteria
Negative environmental impacts in
308-2 the supply chain and 44 13.7. 3
actions taken
Social Topics
Food security
Management of Food Security and Not relevant to
308-2 Information 13.9.1
Food Loss Omission the Company’s
unavailable
Food Loss operations 13.9.2
Employment
New employee hires and employee
401-1 100, 101 13.3.3
turnover
Benefits provided to full-time
401-2 employees that are not provided to 103, 104 13.3.4
temporary or part-time employees
401-3 Parental leave 103 13.3.1
Employment practices 100 13.20.1
Occupational Health and Safety
Occupational health and safety
403-1 109 13.19.2
management system
Hazard identification, risk assessment,
403-2 110 13.19.3
and incident investigation
403-3 Occupational health services 113 13.19.4
Worker participation, consultation,
403-4 and communication on occupational 110, 111 13.19.5
health and safety
Worker training on occupational
403-5 113 13.19.6
health and safety
403-6 Promotion of worker health 104, 113 13.19.7
Prevention and mitigation of
occupational health and safety
403-7 113 13.19.8
impacts directly linked by business
relationships
Workers covered by an occupational
403-8 health and safety management 113 13.19.9
system
403-9 Work-related injuries 109, 110, 113 13.19.10
403-10 Work-related ill health 109, 110, 113 13.19.11
Training and Education
Average hours of training per year per
404-1 102, 103 13.8.2
employee
Programs for upgrading employee
404-2 skills and transition assistance 56, 102
programs
Percentage of employees receiving
404-3 regular performance and career 102
development reviews
Diversity and Equal Opportunity
Diversity of governance bodies
405-1 98, 108 13.15.2
and employees
Ratio of basic salary and
405-2 103, 106 13.21.1, 13.15.3
remuneration of women to men
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Non-Discrimination
Incidents of discrimination and
406-1 97, 117 13.15.4
corrective actions taken
Freedom of Association and Collective Bargaining
Operations and suppliers in
which the right to freedom
407-1 97, 108 13.18.2
of association and collective
bargaining may be at risk
Child Labor
Operations and suppliers at
408-1 significant risk for incidents of 43, 97, 107, 117 13.17.2
child labour
Forced or Compulsory
Operations and suppliers at
409-1 significant risk for incidents of 43, 107 13.16. 2
forced or compulsory labour
Security Practices
Security personnel trained
410-1 in human rights policies or 97
procedures
Rights of Indigenous Peoples
Rights and customary rights of
411-1 123 13.14.2
indigenous peoples
Local Communities
Operations with local
community engagement, impact
413-1 116, 132 13.12.2
assessments, and development
programs
Operations with significant actual
413-2 and potential negative impacts 116, 117 13.12.3
on local communities
Public Policy
Annual Report
415-1 Political contributions 13.24.2
2025 page 240-241
Customer Health and Safety
Assessment of the health and
416-1 safety impacts of product and 115 13.10.2
service categories
Incidents of non-compliance
416-2 concerning the health and safety 115 13.10.3
impacts of products and services
Animal health and welfare
Management of Animal Health
13.11.1
and Welfare Topic
DSNG does not
Production from Facilities use animals or any
Certified to Animal Health and Information animal-derived 13.11.2
Welfare Standards Omission
unavailable materials in the
production of its
Survival Rate of Farmed products
13.11.3
Aquatic Animals
Land and resource rights
Management of Land and
13.13.1
Resource Rights
During the reporting
Operational Sites Where Land period, DSNG did not
and Resource Rights May Not disclosed Not available engage in any land or 13.13.2
Be Affected area acquisitions for
operational purposes
Violations of Land and
13.13.3
Resource Rights
Customer Privacy
Substantiated complaints
concerning breaches of customer
418-1 133
privacy and losses of
customer data
PT Dharma Satya Nusantara Tbk 141 Laporan Keberlanjutan 2025
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Compliance Index
of POJK No. 51/
POJK/03/2017
and SEOJK No. 16/
SEOJK/04/2021
PT Dharma Satya Nusantara Tbk 142 Sustainability Report 2025
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Compliance Index of POJK No. 51/POJK/03/2017 and SEOJK No. 16/SEOJK/ [POJK G.4] 04/2021
No. Indicators Page(s)
Sustainability Strategy
A.1 Elaboration on Sustainability Strategy 24
Summary of Sustainability Aspect Performance
B.1 Economic Aspects 7
B.2 Environmental Aspects 8, 56, 76, 79, 86
B3 Social Aspects 10
Company Profile
C.1 Vision, Mission, and Values of Sustainability 17, 24
C.2 Company’s Address 16
C.3 Enterprise Scale 16, 19, 98
C.4 Products, Services, and Business Activities 37
C.5 Membership in the Association 18
C.6 Significant Changes in Issuers and Public Companies 16
The Board of Director’s Explanation
D.1 The Board of Director’s Explanation 2
Sustainability Governance
E.1 Responsible for Implementing Sustainable Finance 126
E.2 Competency Development Related to Sustainable Finance 127
E.3 Risk Assessment of the Implementation of Sustainable Finance 132, 134
E.4 Relations with Stakeholders 128
E.5 Problems with the Implementation of Sustainable Finance 135
Sustainability Performance
F.1 Sustainable Culture Development Activities 17
Economic Performance
Comparison of Targets to Performance of Production, Portfolio, Financing Targets, or Investments,
F.2 21
Revenues, and Profit and Loss
Comparison of Target to Performance of Portfolio, Financing Target, or Investments In Financial
F.3 81, 127
Instruments or Projects in Line with the Implementation of Sustainable Finance
Environmental Performance
General Aspect
F.4 Environmental Costs 92
Material Aspect
F.5 Environmentally Friendly Materials Usage 65
Energy Aspect
F.6 Amount and Intensity of Energy Used 79
F.7 Efforts and Achievements of Energy Efficiency and Use of Renewable Energy 79
Water Aspect
F.8 Water Usage 83, 84
PT Dharma Satya Nusantara Tbk 143 Sustainability Report 2025
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Aspects of Biodiversity
F.9 Impacts from Operational Areas that are Near or Located in Conservation Areas or Have Biodiversity 50
F.10 Biodiversity Conservation Efforts 50
Emission Aspect
F.11 Total and Intensity of Emissions Generated by Type 76
F.12 Efforts and Achievements of Emission Reduction Made 74
Waste and Effluent Aspects
F.13 Amount of Waste and Effluent Generated by Type 88, 89, 91
F.14 Waste and Effluent Management Mechanism 88, 89, 91
F.15 Occurring Spills (if any) 88
Complaint Aspects Related to the Environment
F.16 Number and Material of Environmental Complaints Received and Resolved 133
Social Performance
F.17 Commitment to Provide Equal Services on Products and/or Services to Consumers 115
Employment Aspect
F.18 Equal Employment Opportunity 105, 108
F.19 Child Labor and Forced Labor 97, 107
F.20 Regional Minimum Wage 106
F.21 Decent and Safe Work Environment 109, 113
F.22 Employee Capability Training and Development 102
Community Aspect
F.23 Impact of Operations on Surrounding Communities 117
F.24 Community Complaints 132, 133
F.25 Corporate Social Responsibility (CSR) 117
Responsibility for Sustainable Product/Service Development
F.26 Innovation and Development of Sustainable Financial Products/Services 33, 35
F.27 Products/Services That Have Been Evaluated for Safety for Customers 115
F.28 Product/Service Impact 115
F.29 Number of Product Recalls 115
F.30 Customer Satisfaction Survey on Sustainable Financial Products and/or Services 116
Others
G.1 Written Verification from Independent Party (if any) 1
G.2 Feedback Sheet 152
G.3 Responses to Feedback on the Previous Year’s Sustainability Report 153
List of Disclosures According to Financial Services Authority Regulation Number 51/POJK.03/2017
G.4 concerning Implementation of Sustainable Finance for Financial Services Institutions, Issuers, and Public 143-144
Companies
PT Dharma Satya Nusantara Tbk 144 Sustainability Report 2025
Page 147
SASB Index PT Dharma Satya Nusantara Tbk 145 Sustainability Report 2025
Page 148
SASB Index
Topic SASB Code SASB Matrix Location Explanation
Total gross emissions from the Palm Oil Business
Unit in 2025 amounted to 1,149,864 tCO2e (POME,
FB-AG-110a.1 Total gross global Scope 1 emissions 77 mill fuel, fertilizers, plantation fuel, and LUC). DSNG
recorded sequestration of 857,542 tCO2e, resulting
in total net emissions of 291,322 tCO2e.
DSNG has set an emission reduction target of
44% by 2030 from the 2019 baseline. The main
Discussion of long-term and short-term
strategy includes the implementation of the Energy
strategies or plans to manage Scope 1
Self-Sufficiency Roadmap through optimization of
Greenhouse Gas FB-AG-110a.2 emissions, emissions reduction targets, 74, 76-79
Bio-CNG and biomass utilization (shell & fiber), which
Emissions and analysis of performance against those
successfully reduced emissions by 76,451 tCO2e in
targets
2025. Emission intensity decreased to 0.57 tCO2e/
ton CPO.
Transportation used in palm oil operations produced
11,369 GJ. The first mill generated 5,473,200 kWh
of biomethane-based electricity (equivalent to
Fleet fuel consumed and percentage of
FB-AG-110a.3 81 - 82 19,704 GJ) and 2,226,638 Nm³ Bio-CNG (equivalent
renewable energy
to 22,749 GJ). The second mill produced 4,293,600
kWh (equivalent to 15,457 GJ) and 2,184,707 Nm³
Bio-CNG (equivalent to 22,321 GJ).
Total energy consumption in 2025 was 13,289,101
1. Total operational energy consumed,
Energy 74 - 75, GJ. Electricity accounted for 0.9% (from non-
FB-AG-130a.1 2. percentage of grid electricity, and
Management 81 - 82 renewable sources totaling 124,718 GJ). Renewable
3. percentage of renewable energy
energy contributed 95%, totaling 12,568,523 GJ.
1. Total water withdrawn,
Total water withdrawal in 2025 was 3,530,531 m³.
2. total water consumed, and the
Based on the WRI Water Risk Atlas, 4 units (1 Head
FB-AG-140a.1 percentage of each in regions with 84
Office, 2 Wood Product Units, and 1 Renewable
High or Extremely High Baseline Water
Energy Unit) are located in High Water Stress Areas.
Stress
The Company manages water risks through regular
monitoring using Water Intensity (WI) indicators and
Water Description of water management risks identifying high-risk areas using the WRI Water Risk
Management FB-AG-140a.2 and discussion of strategies and practices 83 Atlas. Mitigation strategies include groundwater use
to mitigate those risks limitation, optimization of boiler water recycling at
WP Panel (saving 1,161 m³/month), and improving
chiller efficiency at GRHA DSNG.
As of the reporting period, there were no
Number of incidents of non-compliance
complaints, fines, or legal sanctions imposed on the
FB-AG-140a.3 associated with water quantity and/or 83
Company related to water withdrawal or wastewater
quality permits, standards, and regulations
discharge across all operational units.
Global Food Safety Initiative (GFSI) audit
results:
1. non-conformance rate and
IF-AG-250a.1
2. associated corrective action rate for
(a) major and (b) minor non-
conformances
Percentage of agricultural products Not The Company does not produce or market ready-to-
Food Safety
sourced from suppliers certified under Applicable eat food products directly to end consumers.
IF-AG-250a.2 a Global Food Safety Initiative (GFSI)
recognized food safety
certification programme
1. Number of recalls issued and
FB-AG-250a.3
2. total amount of food product recalled
In 2025, the Company recorded 0 fatality cases and
1. Total recordable incident rate (TRIR)
0 occupational disease cases. The Lost Time Injury
2. fatality rate, and
Workforce Frequency Rate (LTIFR) was 0.91, with a total of 38 LTI
FB-AG-320a.1 3. near miss frequency rate (NMFR) for 113 - 114
Health & Safety cases out of 41,687,336 working hours. A total of 12
(a) direct employees and (b) contract
subsidiaries in the palm oil business unit successfully
employees
achieved Zero Accidents.
PT Dharma Satya Nusantara Tbk 146 Sustainability Report 2025
Page 149
The Company achieved a consolidated plantation
1. Percentage of agricultural products traceability rate of 97.76%. 7 out of 12 palm oil mills
sourced that are certified to a third-party (PKS) reached 100% traceability. For the Kernel
FB-AG-430a.1 41-42
environmental or social standard, and Crushing Plant (KCP), 100% of palm kernel supply
2. percentages by standard was sourced internally (TTM), with traceability to
plantation (TTP) reaching 99.48%.
A total of 100% of suppliers (82 units) have been
Supplier environmental and social
registered and are classified as “Controlled”. Of
Environmental responsibility audits:
these, 43.9% (36 units) have achieved “Compliant”
& Social 1. non-conformance rate and
FB-AG-430a.2 44 - 45 status with NDPE standards based on MRV audit
Impacts of 2. associated corrective action rate for
results with scores ≥ 75%. All external suppliers
Ingredient (a) major and (b) minor non-
(IPC, cooperatives, and agents) underwent the MRV
Supply Chain conformances
verification process in 2025.
The Company’s strategy includes supplier
registration, data collection, and regular MRV
(Measurement, Reporting, and Verification) audits
Discussion of strategy to manage
every two years. Risk mitigation is carried out
environmental and social risks arising from
FB-AG-430a.3 44 - 45 through the Field School program, which in 2025
contract growing and commodity sourcing
reached 5,420 participants (62% cooperatives, 34%
agents), providing education on Good Agricultural
Practices (GAP), Occupational Health & Safety (OHS),
and anti-deforestation and peatland policies.
Discussion of strategies to manage the The Company does not use, develop, or trade
GMO
use of genetically modified organisms Not GMO-based commodities. All oil palm cultivation
Management FB-AG-430b.1
(GMOs) Applicable utilizes conventional varieties in accordance with
applicable national regulations.
Identification of principal crops and
FB-AG-440a.1 description of risks and opportunities
presented by climate change
Ingredient Not
The data is currently under development.
Sourcing Available
Persentase produk pertanian yang
FB-AG-440a.2 bersumber dari wilayah dengan Tekanan Air
Dasar Tinggi atau Sangat Tinggi
Task Force on Climate-related Financial Disclosures (TCFD)
TCFD Recommendations Page in This Report
Governance
Board Oversight 69
Management’s Role 69
Strategy
Climate-related risks and opportunities in the short, medium, and long term 69
Impact on business, strategy, and financial planning 69
Resilience strategy and scenario analysis 69
Risk Management
Processes for identifying and assessing risks 70
Processes for managing risks 70
Integration into the existing overall risk management framework 70
Metrics and Targets
Metrics 70
Scope 1, 2, and 3 emissions and related risks 70
Targets 70
PT Dharma Satya Nusantara Tbk 147 Sustainability Report 2025
Page 150
Acronyms and
Abbreviations
PT Dharma Satya Nusantara Tbk 148 Laporan Keberlanjutan 2025
Page 151
Acronyms and Abbreviations
Acronyms Full Names Acronyms Full Names
3R Reduce, Reuse, Recycle GJ Giga Joule
5R Ringkas, Rapi, Resik, Rawat, dan Rajin GMDP General Management Development Program
AMDAL Environmental Impact Assessment (EIA) GMO Genetically Modified Organism
APAR Fire Extinguisher GRI Global Reporting Initiative
APD Personal Protective Equipment (PPE) GRK Gas Rumah Kaca
AQI Air Quality Index Ha Hektare
B3 Hazardous and Toxic Materials HAM Human Rights
BEI Bursa Efek Indonesia HCS High Carbon Stock
Bio-CNG Bio-Compressed Natural Gas HCV High Conservation Value
BKSDA Balai Konservasi Sumber Daya Alam HCVRN High Conservation Value Resource Network
BUMBDes Badan Usaha Milik Desa HGU Hak Guna Usaha
CAP Climate Action Plan Hazard Identification, Risk Assessment, and
HIRADC
Determining Control
CAP Community Action Plan
HR Human Resources
CARB California Air Resources Board
HRDD Human Right Due Diligence
CEO Chief Executive Officer
HSE Health, Safety, and Environment
CPO Crude Palm Oil
IFC International Finance Corporation
CRA Climate Risk Assessment
IKE Intensitas Konsumsi Energi
CSA Corporate Sustainability Assessment
IPAL Instalasi Pengolahan Air Limbah
CSO Chief Sustainability Officer
Independent Plantation Company/ Integrated
IPC
CSR Corporate Social Responsibility Pest Control
CU Control Union IPCC Intergovernmental Panel on Climate Change
DAS Drainage Basin IPDP Indigenous Peoples Development Program
DLH Environmental Agency IPM Integrated Pest Management
DSNG Dharma Satya Nusantara Group ISCC International Sustainability and Carbon Certification
EDGE Excellence in Design for Greater Efficiencies ICO International Organization for Standardization
ERM Enterprise Risk Management ISPO Indonesia Sustainable Palm Oil
ESG Environmental Social and Governance ISSB International Sustainability Standards Board
ESMS Environmental and Social Management System JAS Japan Agriculture Standard
EUDR European Union Deforestation Regulation JHT Old Age Security (OAS)
FBW Family Bonding Week JP Pension Security
FFA Free Fatty Acid K3 Occupational Health and Safety (OHS)
FSC Forest Stewardship Council KCP Kernel Crushing Plant
FSC-FM Forest Stewardship Council Forest Management KTPA Kelompok Tani Peduli Api
GBC Greenship Building Council LEAP Locate, Evaluate, Assess, dan Prepare
GCG Good Corporate Governance LEED Leadership in Energy and Environmental Design
GGL Green Gold Label LKS Bipartit Lembaga Kerjasama Bipartit
PT Dharma Satya Nusantara Tbk 149 Laporan Keberlanjutan 2025
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Acronyms Full Names Akronim Full Names
LMS Learning Management System QCP Quality Control Project
LRP Livelihood Restoration Program RaCP Remediation and Compensation Procedure
LSM Non-Governmental Organization (NGO) RCP Representative Concentration Pathway
LTDS Light Tank Dirt Separator RSPO Roundtable on Sustainable Palm Oil
LUC Land Use Change RTE Rare, Threatened, and almost Endangered
MCU Medical Check Up RUPS General Meeting of Shareholders
MDP Mandor Development Program S&P Standard & Poor’s
MRV Measurement Reporting and Verification SAB Sustainability Advisory Board
NA Not Available SADARI Breast Self-Examination (BSE) Awareness
NDA Non-Disclosure Agreement SAPRODI Sarana Produksi Pertanian
NDC Nationally Determined Contribution SASB Sustainability Accounting Standards Board
NDPE No Deforestation, No Peat, No Exploitation SBU Strategic Business Unit
NKT Nilai Konservasi Tinggi SDGs Sustainable Development Goals
NPP High Conservation Value (HCV) SDM Human Resources
ODS Ozone Depleting Substances SEF Stakeholder Engagement Forum
Occupational Safety and Health SEP Stakeholder Engagement Plan
P2K3
Advisory Committee
SIA Social Impact Assessment
Partnership for Action Against Child Labour
PAACLA
in Agriculture SINTAS Save Indonesian Nature & Threatened Species
PADIATAPA Free, Prior and Informed Consent (FPIC)
SMDP Senior Management Development Program
PBB United Nations (UN) Occupational Health and Safety Management
SMK3
Programme for the Endorsement System (OHSMS)
PEFC
of Forest Certification SPKS Indonesian Oil Palm Farmers Union
PHT Integrated Pest Management (IPM) SPOTT Sustainability Policy Transparency Toolkit
PISA Agricultural Staff Wives Association Sustainable and Responsible Investment -
SRI-KEHATI
Keanekaragaman Hayati Indonesia
PKB Collective Labor Agreement (CLA)
SROI Social Return on Investment
PKO Palm Kernel Oil
SS Suggestion System
PKS Palm Oil Mill (POM)
SVLK Timber Legality Assurance System (TLAS)
PLTS Solar Photovoltaic (PV) Power Plant
t Metric Ton
PMS Performance Management System
TBM Immature Plants
PMT Supplementary Feeding Program
TBS Fresh Fruit Bunch (FFB)
POJK Financial Services Authority Regulation
TCFD Task Force on Climate-related Financial Disclosures
POKJA Kelompok Kerja
tCO2e Tons of Carbon Dioxide Equivalent
POME Palm Oil Mill Effluent
TJSL Corporate Social Responsibility (CSR)
POPA Wastewater Treatment Plant Supervisor
TKMPN National Quality and Productivity Convention (NQPC)
PPPA Water Pollution Control Person-in-Charge
TKTD Emergency Response Team (ERT)
Company Performance Rating Program for
PROPER
Environmental Management TNFD Task Force on Nature-related Financial Disclosures
PT Limited Company (Ltd.) TPA Daycare
QCC Quality Control Circle TPST Integrated Waste Management Facility
PT Dharma Satya Nusantara Tbk 150 Laporan Keberlanjutan 2025
Page 153
Acronyms Full Names Acronyms Full Names TTM Traceability to Mill WP Wood Panel TTP Traceability to Plantation WRI World Resources Institute UMKM Small and medium enterprises (SMEs) WWTP Wastewater Treatment Plant UNGP United Nations Guiding Principles ZSL Zoological Society of London PT Dharma Satya Nusantara Tbk 151 Laporan Keberlanjutan 2025
Page 154
Feedback
Sheet
PT Dharma Satya Nusantara Tbk 152 Laporan Keberlanjutan 2025
Page 155
Feedback Form [G.3]
Thank you for your attention to our 2025 Sustainability Report.
To improve our service quality, we kindly request your suggestions, feedback, and critiques through the following form. Your
responses can be submitted via email or mailed to the address we have provided.
No. Questions Yes No
1 This report provides useful information. [] []
2 This report is easy to understand. [] []
3 This report has encouraged you to contribute to sustainability efforts. [] []
Scale 1 - 10
4 Economic Performance □□□□□□□□□□
5 Social Performance □□□□□□□□□□
6 Environmental Performance □□□□□□□□□□
Essay
7 What additional material do you think should be included?
8 What contributions do you think the Company should improve?
9 Other suggestions and feedback
Stakeholders Profile
Position/Category Response
Shareholder/Investor []
Employee []
Customer []
Community []
Government []
Business Partner []
Media []
NGO []
Others []
Personal data
Gender
Age
Occupation
Latest Education
We appreciate your willingness to spare some time to complete this feedback form. Please kindly send the completed form to
us using the address provided below:
PT Dharma Satya Nusantara Tbk
GRHA DSN
Phone Email
Jl. Pulo Ayang Kav. OR3 Pulo Gadung Industrial Estate +62 21 4618135 corsec@dsngroup.co.id
Jatinegara Subdistrict, Cakung District Fax Website
East Jakarta 13930 - Indonesia +62 21 4606942 www.dsn.co.id
PT Dharma Satya Nusantara Tbk 153 Laporan Keberlanjutan 2025
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Independent
Verification Statement
PT Dharma Satya Nusantara Tbk 154 Laporan Keberlanjutan 2025
Page 157
INDEPENDENT ASSURANCE STATEMENT
Control Union (Malaysia) Sdn Bhd (hereinafter referred to as “Control Union”) was commissioned by PT
Dharma Satya Nusantara Tbk. (hereinafter referred to as “DSN”) to undertake an independent assurance
of Sustainability Statement 2026 for the reporting period 2025.
DSN is responsible for the collection, analysis, and preparation of the information in the Sustainability
Statement. Control Union was not involved in the preparation of any material included in the statement,
except for issuing this Independent Assurance Statement.
Control Union's responsibility is to verify and provide assurance concerning the information included in
the Sustainability Statement within the assurance scope mentioned below, with the purpose of
informing all Interested Parties. Control Union’s assurance engagement is based on the verification that
all data and information provided is reliable and in good faith.
Scope of Assurance
The assurance was planned and performed for the applicable sustainability performance disclosures in line
with disclosures which have been prepared in accordance with the requirements of the Global Reporting
Initiative Standards, including GRI 1 : Foundation, GRI 2 : General Disclosures, GRI 3 : Material Topics, and
the applicable GRI Topic Standards, as well as sector-specific guidance under GRI 13 Agriculture,
Aquaculture and Fishing Sectors 2022, relevant transparency indicators from SPOTT, Internal sustainability
reporting methodologies and policies established by PT Dharma Satya Nusantara Tbk. The scope of our
assurance covered selected key sustainability indicators, including:
Environmental • Greenhouse Gas (GHG) emissions (Scope 1 and Scope 2 where applicable)
Indicators • Water withdrawal and consumption
(SPOTT 302, 303 • Waste generation and waste management practices
305, 306)
Social Indicators • Occupational health and safety performance
• Decent living wage initiatives and disclosures relating to employee
(SPOTT 403, 405)
remuneration and welfare
Traceability • Traceability to Plantation (TTP) performance, including the verification of
Verification traceability coverage for Fresh Fruit Bunch (FFB) supply chains where data
and documentation were made available.
• The verification procedures included review of traceability systems,
supplier documentation, and sampling of supporting records to assess the
accuracy of the reported traceability information.
Development and • KPI 2: Number of farmers receiving support for FSC certification in
Impact KPIs collaboration with Rainforest Alliance
• KPI 3: Number of farmers receiving extension services, including capacity
building and training programs
• KPI 4: Water conservation initiatives and related performance metrics
Responsibility
The disclosures prepared in accordance with the Global Reporting Initiative Standards, including
governance of sustainability matters, scope of the sustainability report, materiality assessment process,
management approach, performance targets, and reported sustainability performance data, have been
reviewed and verified for completeness and consistency with the stated reporting framework under the
GRI Standards.
P a g e 1 | 2 OF INDEPENDENT ASSURANCE STATEMENT
Page 158
Methodology
Based on our verification process, the assurance methodology for DSN’s Sustainability Report included
reviewing the text of the statement (pre-assurance research), examining internal and external
documentary evidence, and collecting data at the company, subsidiary, and corporate office levels. This
also involved reviewing sample data and selecting internal performance documents, with a specific focus
on the GRI Indicators in accordance with the provisions of the Indonesia Stock Exchange (IDX)
Our methodology was conducted in accordance with the requirements of ISAE 3000. A limited assurance
engagement involves performing procedures to obtain sufficient appropriate evidence to support a
conclusion expressed in negative form. The procedures performed vary in nature and timing and are less
in extent than for a reasonable assurance engagement.
This Sustainability Statement discloses DSN’s strategies, performance and forward-looking targets in
managing material environmental and social matters, enhancing employee well-being, strengthening
ethical governance and supporting long-term sustainable value creation for stakeholders.
Reporting Criteria and Level of Assurance
The level of Assurance is used to determine the extent of procedures that an assurance provider uses
to identify if there are material errors, omissions or misstatements. The independent verification
process is designed and conducted in line with the requirements of ISAE 3000, Limited Assurance
engagement. The qualified verifiers have also evaluated the adequacy and consistency of the
Sustainability Report against the requirements of the Financial Services Authority (OJK) and Indonesia
Stock Exchange (IDX) sustainability disclosure expectations and the reporting framework adopted by
the Company, including the Global Reporting Initiative Standards and sector guidance under GRI 13:
Agriculture, Aquaculture and Fishing Sectors 2022.
Independence and Quality Control
Control Union is an accredited Certifications and Assurance body operating in more than 80 countries.
These accreditations and recognitions include the need to maintain a comprehensive system of quality
control including documented policies and procedures on compliance to ethical and legal requirements
as well as objectivity throughout our operations. The verifiers performing the data check were selected
appropriately based on our internal qualifications’ requirements, training and experience. It is also
reviewed by management to ensure that the applied approach and assurance are strictly followed and
operated transparently.
Conclusion
Based on our limited assurance engagement process, nothing has come to our attention that causes us
to believe that the scope (subject matter) as detailed above and presented in the Sustainability
Statement is not presented fairly in accordance with the criteria. Hence, our work confirms that the
information included in the Sustainability Statement is reliable, objective and is presented clearly.
For and on behalf of Control Union (Malaysia) Sdn Bhd,
Signed: Ebnu Holdoon Shawal
Date : 16th March 2026
Lead Verifier
P a g e 2 | 2 OF INDEPENDENT ASSURANCE STATEMENT
Page 159
Jl. Pulo Ayang Kav. OR3 Pulogadung
Industrial Estate, Jatinegara, Cakung
District East Jakarta 13930, Indonesia
Growing with Nature. Phone
Together with People.
+62 21 4618135
Fax
+62 21 4606942
Email
corsec@dsngroup.co.id
Website
www.dsn.co.id
Names mentioned 70 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Financial Services Authority
p.3
unresolved
org
PT Swakarsa Sinar Sentosa Muara Wahau Site Governor
p.14
unresolved
org
PT KPAS
p.15
unresolved
org
PT BPN
p.15 ×10
unresolved
org
PT GUN
p.15 ×3
unresolved
org
PT SWA Unit POM
p.15
unresolved
org
PT KPAS Unit POM
p.15
unresolved
org
PT BAS Unit POM
p.15
unresolved
org
PT DIN Unit POM
p.15
unresolved
org
Ministry of Zero Accident Manpower
p.16
unresolved
org
PT Krishna Kapital Investama
p.18
unresolved
org
Indonesia Stock Exchange
p.18
unresolved
org
PT Tri Nur Cakrawala As
p.18
unresolved
org
PT Triputra
p.18
unresolved
—
As of December 31, 2025
p.18
unresolved
—
North Kalimantan
p.18
unresolved
—
GRHA DSN
p.18
unresolved
—
corsec@dsngroup.co.id
p.18
unresolved
—
www.dsn.co.id
p.18
unresolved
org
PT SWA
p.21 ×3
unresolved
org
PT KPS
p.21
unresolved
org
PT DIL
p.21
unresolved
org
PT DIN
p.21
unresolved
org
PT BAS
p.21
unresolved
org
PT DWT
p.21 ×2
unresolved
org
PT PSA
p.21
unresolved
org
PT MNS Mahakam Ulu
p.21
unresolved
org
PT PUL
p.21
unresolved
org
PT PWP
p.21
unresolved
org
PT Dharma Sumber Energi
p.21
unresolved
org
PT Tanjung Kreasi Parquet Industry
p.21
unresolved
org
PT Biomassa Lestari Nusantara
p.21
unresolved
org
PT Swakarsa
p.35
unresolved
org
PT DSN Muara Wahau Site.
p.35
unresolved
org
PT TKPI.
p.36
unresolved
org
PT Panyindangan.
p.36
unresolved
org
CU Mitra Mandiri
p.38
unresolved
—
CU Blom Bea Ling
p.38
unresolved
—
CU Satu Hati
p.38
unresolved
—
CU Padulangan Bersatu
p.38
unresolved
org
Government of the Republic of Indonesia
p.39
unresolved
org
PT Agro Andalan
p.47
unresolved
org
SMART Tbk.
p.47 ×4
unresolved
org
PT Pilar Wanapersada
p.47
unresolved
org
PT Bima Palma Nugraha
p.47 ×2
unresolved
org
Koperasi Sumber Rejeki
p.48
unresolved
org
Koperasi Sawit Usaha Tani Sejahtera
p.48
unresolved
org
Koperasi Karya Indah
p.48
unresolved
org
Koperasi Makarti
p.48
unresolved
org
Koperasi Usaha Tani Sejahtera. Supply Chain
p.48
unresolved
org
PT Mitra Nusa Sarana
p.56
unresolved
org
PT BPN’s
p.57 ×2
unresolved
org
Ministry of Agriculture Agni
p.62
unresolved
org
Ministry of Forestry and NASA’s MODAPS
p.62
unresolved
org
PT Swakarsa Sinarsentosa
p.68
unresolved
org
PT BPN’s DP
p.75
unresolved
org
PT BLN
p.77 ×2
unresolved
org
Ministry of Environment and Forestry
p.90
unresolved
org
Ramboll Pte Ltd
p.94
unresolved
org
PT Upoyo Environmental Mandiri Sejahtera.
p.98
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
No extraction attempted yet.