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Pendahuluan Introduction 1
2 0 2 5
Laporan Keberlanjutan
Sustainability Report
Sustainability Value
in Every Drop
Nilai Keberlanjutan dalam Setiap Tetesnya
PT Citra Borneo
2 Utama
0 2 Tbk
5
Laporan Keberlanjutan
Sustainability Report
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Sustainability Value in Every Drop Nilai Keberlanjutan dalam Setiap Tetesnya 2 2025 Laporan Keberlanjutan Sustainability Report
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Pendahuluan Introduction 3
Tema
Theme
Sustainability Value in Every Drop
Nilai Keberlanjutan dalam Setiap Tetesnya
Memasuki momentum tahun 2025, PT Citra Borneo Entering the momentum of 2025, PT Citra Borneo
Utama Tbk memandang tahun ini sebagai fase penting Utama Tbk recognizes this year as a critical period
dalam memperkuat fondasi pertumbuhan yang to strengthen its foundation for sustainable growth in
berkelanjutan di tengah dinamika industri dan tuntutan response to industry changes and global expectations
global terhadap praktik bisnis yang lebih bertanggung for responsible business. Climate change, energy
jawab. Perubahan iklim, transformasi energi, transition, rising stakeholder expectations, and
peningkatan ekspektasi pemangku kepentingan, evolving regulations require the Company to be more
serta perkembangan regulasi mendorong Perseroan adaptive and proactive in sustainability management.
untuk semakin adaptif dan progresif dalam mengelola The Company remains committed to economic
keberlanjutan. Dalam konteks tersebut, Perseroan growth while delivering balanced value to both the
menegaskan komitmennya untuk tidak hanya tumbuh environment and society.
secara ekonomi, tetapi juga menghadirkan nilai tambah
yang seimbang bagi lingkungan dan masyarakat.
Mengusung tema “Sustainability Value in Every Drop – The Company’s “Sustainability Value in Every Drop”
Nilai Keberlanjutan dalam Setiap Tetesnya”, Perseroan theme reflects its belief that each product carries a
merefleksikan keyakinan bahwa setiap tetes produk responsibility beyond commercial value. Sustainability
yang dihasilkan mengandung tanggung jawab yang is integrated across all operations, including
lebih besar dari sekadar nilai komersial. Keberlanjutan responsible raw material management, energy
telah terintegrasi dalam setiap aspek operasional, efficiency, emission reduction, governance, and
mulai dari pengelolaan bahan baku yang bertanggung community empowerment. This approach ensures
jawab, efisiensi energi dan pengurangan emisi, hingga that business growth aligns with environmental
penguatan tata kelola dan pemberdayaan masyarakat. preservation, social welfare, and long-term value
Melalui pendekatan ini, Perseroan berkomitmen creation for all stakeholders.
memastikan bahwa pertumbuhan bisnis berjalan
seiring dengan pelestarian lingkungan, peningkatan
kesejahteraan sosial, dan penciptaan nilai jangka
panjang yang berkelanjutan bagi seluruh pemangku
kepentingan.
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Sustainability Value in Every Drop Nilai Keberlanjutan dalam Setiap Tetesnya
Daftar Isi
Table of Content
3 Tema 10 Proses Penentuan Topik Material
Theme Material Topic Determination
Process
4 Daftar Isi
Table of Content 15 Manajemen Topik Material
Material Topic Management
6 Tentang Laporan
About the Report 20 Inisiatif dan Strategi Keberlanjutan
Kami
7 Rujukan Laporan Our Sustainability Initiatives and
Report Reference Strategies
8 Entitas yang Dimasukkan Dalam 33 Dukungan Kami Terhadap Tujuan
Pelaporan Pembangunan Berkelanjutan (Tpb)
Entities Included in the Report Our Suppor t on Sustainable
8 Periode Pelaporan, Frekuensi, Dan Development GoalS (SDG)
Titik Kontak Pelaporan 35 Inovasi Keberlanjutan Kami
Reporting Period, Frequency, and Our Sustainability Innovation
Point of Contact
36 Kegiatan Membangun Budaya
9 Penyajian Kembali Keberlanjutan
(Restatement) Informasi Activities In Building Sustainability
Restatement of Information Culture
9 Penjaminan Eksternal
External Assurance
01 Ikhtisar Kinerja Keberlanjutan
Sustainability Performance Highlights
40 Aspek Ekonomi 42 Aspek Sosial 44 Penghargaan dan Sertifikasi
Economic Aspects Social Aspects Awards and Certifications
41 Aspek Lingkungan Hidup
Environmental Aspect
02 Penjelasan 03 Profil Perusahaan
Direksi Conpany Profile
Board Of Directors’
Report 76 Identitas Umum Perusahaan 87 Kegiatan Usaha
Company General Identity Business Activities
76
50 Penjelasan Direksi 93 Keanggotaan Asosiasi
E x p l a n a t i o n o f t h e B o a rd o f 78 Riwayat Singkat Perusahaan Association Membership
Directors Brief History About the Company
94 Struktur Organisasi
66 Penjelasan Kepala Sustainability 79 Visi, Misi, Dan Nilai Keberlanjutan Organizational Structure
S t a te m e n t f ro m t h e H e a d o f Perusahaan
Sustainability Sustainability Vision, Mission, and 96 Struktur Grup Perusahaan
Values Group Structure of the Company
72 SURAT PERNYATAAN
Anggota Dewan Komisaris dan 82 Skala Usaha 97 Informasi Entitas Anak dan/atau
Direksi tentang Tanggung Jawab Business Scale Entitas Asosiasi
atas Laporan Keberlanjutan 2025 Information on Subsidiaries and/or
82 Wilayah Operasional Associate Entities
PT Citra Borneo Utama Tbk Operational Area
STATEMENT 97 Perubahan Signifikan Pada
The Board of Commissioners' 83 Demografi Karyawan Perusahaan
and The Board of Directors’ of Employee Demographic Significant Changes on the Company
R e s p o n s i b i l i t y fo r T h e 2 0 2 5
Sustainability Report of PT Citra 85 Komposisi Pemegang Saham
Borneo Utama Tbk Shareholders Composition
4 2025 Laporan Keberlanjutan Sustainability Report
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Pendahuluan Introduction 5
04 Ikhtisar Kinerja Keberlanjutan
Sustainability Performance Highlights
100 Penerapan Tata Kelola Di Lingkup 119 Penilaian Risiko Atas Penerapan 137 Penanaman Komitmen Kebijakan
Perseroan Keberlanjutan (Embedding) Dalam Operasi dan
Corporate Governance Risk Assessment on Sustainability Rantai Nilai
Implementation In The Company Implementation Embedding Policy Commitments in
Operations and Value Chains
103 Struktur Dan Komposisi Tata Kelola 129 Hubungan Dengan Pemangku
Perusahaan Kepentingan 139 Mekanisme Remediasi &
Structure and Composition of Relationship With Stakeholders Penanganan Dampak Negatif
Corporate Governance Remediation Mechanism &
131 Permasalahan Terhadap Penerapan Negative Impact Control
105 Pemegang Saham Keberlanjutan
Shareholder Issues on Sustainability 141 Mekanisme Pengaduan &
Implementation Penanganan Keluhan
106 Dewan Komisaris dan Direksi Complaint Mechanism & Complaint
Board of Commissioners and Board 133 Komitmen Kebijakan untuk Perilaku Handling
of Directors Bisnis yang Bertanggung Jawab
Policy Commitment to Responsible 144 Kepatuhan Terhadap Hukum dan
114 Penanggung Jawab Penerapan Business Conduct Peraturan
Keberlanjutan Compliance With Laws and
Responsibility on Implementation 136 Komunikasi Etika & Kanal Konsultasi Regulations
of Sustainability Ethical Communication &
Consultation Channels
05 Kinerja Keberlanjutan
Sustainability Performance Highlights
148 Kinerja Ekonomi 158 Kinerja Lingkungan Hidup 178 Kinerja Sosial
Economic Performance Environmental Performance Social Performance
06 Lampiran
Appendix
214 Lembar Umpan Balik
Feedback Form
216 Tanggapan Terhadap Umpan Balik
Sebelumnya
Response to Previous Feedback
217 Daftar Pengungkapan Sesuai
Peraturan Otoritas Jasa Keuangan
No. 51/Pojk.03/2017 Tentang
Penerapan Keuangan Berkelanjutan
Bagi Lembaga Jasa Keuangan,
Emiten dan Perusahaan Publik
List of Disclosures in Accordance
With Financial Services Authority
Regulation No. 51/POJK.03/2017 on
the Implementation of Sustainable
Finance for Financial Services
Institutions, Issuers, and Public
Companies
221 Indeks Isi Consolidated Gri
Standard 2021
Consolidated GRI Standard 2021
Index
224 Indeks ESG IDX
IDX ESG Index
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Tentang Laporan
About the Report
PT Citra Borneo Utama Tbk atau “CBUT” atau “Perseroan” PT Citra Borneo Utama Tbk, or “CBUT” or “the Company,”
menerbitkan laporan keberlanjutan sebagai implementasi publishes this sustainability report as part of its regulatory
pemenuhan kewajiban terhadap regulasi, dan lebih dari compliance. However, beyond that, it serves as a reflection
itu, merupakan wujud tanggung jawab Perseroan terhadap of the Company’s responsibility toward its stakeholders.
para pemangku kepentingan. Laporan ini menjadi sarana This report acts as a transparency tool, communicating
transparansi dalam mengomunikasikan dampak yang both the actual and potential impacts of the Company’s
ditimbulkan dan yang mungkin timbul dari kegiatan operational activities on environmental, social, and
operasional Perseroan terhadap lingkungan, sosial, dan economic aspects.
ekonomi.
Sebagai perusahaan yang bergerak di sektor industri As a company operating in the palm oil industry, PT Citra
minyak sawit, PT Citra Borneo Utama Tbk menyadari Borneo Utama Tbk acknowledges that every business
bahwa setiap aktivitas bisnisnya memiliki konsekuensi activity carries consequences that must be managed
yang harus dikelola dengan baik. Oleh karena itu, laporan responsibly. Therefore, this sustainability report is
keberlanjutan disusun untuk memberikan gambaran designed to provide a clear overview of how the Company
yang jelas mengenai bagaimana Perseroan menjalankan implements responsible business practices, manages
praktik bisnis yang bertanggung jawab, mengelola risiko sustainability risks, and contributes positively to society
keberlanjutan, serta memberikan kontribusi positif bagi and the environment.
masyarakat dan lingkungan.
Dalam laporan ini, PT Citra Borneo Utama Tbk menyoroti This report highlights key aspects, including sustainability
berbagai aspek penting, termasuk inisiatif keberlanjutan initiatives undertaken, achievements in reducing
yang telah diterapkan, pencapaian dalam mengurangi environmental footprints, community development
jejak lingkungan, program pengembangan masyarakat, programs, and good corporate governance. Through
serta tata kelola perusahaan yang baik. Dengan demikian, this, stakeholders, including investors, the government,
pemangku kepentingan, termasuk investor, pemerintah, communities, and business partners, can assess the extent
masyarakat, dan mitra bisnis, dapat menilai sejauh mana of the Company’s commitment to creating sustainable
Perseroan berkomitmen untuk menciptakan nilai jangka long-term value.
panjang yang berkelanjutan.
Transparansi dan akuntabilitas menjadi prinsip utama Transparency and accountability are the core principles in
dalam penyusunan laporan ini. PT Citra Borneo Utama Tbk preparing this report. PT Citra Borneo Utama Tbk remains
berkomitmen untuk terus memperbaiki dan meningkatkan committed to continuously improving its sustainability
kinerja keberlanjutannya, sejalan dengan standar global performance in alignment with global standards and
dan praktik terbaik di industri. Dengan adanya laporan industry best practices. With this report, the Company
ini, Perseroan berharap dapat membangun kepercayaan aims to build stronger trust with stakeholders and deliver
yang lebih kuat dengan para pemangku kepentingan dan tangible benefits to the entire business ecosystem.
memberikan manfaat yang nyata bagi seluruh ekosistem
bisnis yang terlibat.
Melalui penyusunan laporan keberlanjutan yang Through a comprehensive and responsibility-driven
komprehensif dan berbasis tanggung jawab, Perseroan sustainability report, the Company reaffirms that
menegaskan bahwa keberlanjutan bukan sekadar sustainability is not merely an obligation but a fundamental
kewajiban, melainkan sebuah nilai fundamental dalam value in conducting a future-oriented business.
menjalankan bisnis yang berorientasi pada masa depan.
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Pendahuluan Introduction 7
Rujukan Laporan
Report Reference
Laporan Keberlanjutan PT Citra Borneo Utama Tbk Tahun The 2025 Sustainability Report of PT Citra Borneo Utama
2025 disusun dengan mengacu pada Peraturan Otoritas Tbk has been prepared in accordance with the Financial
Jasa Keuangan (POJK) Nomor 51/POJK.03/2017 tentang Services Authority (OJK) Regulation No. 51/POJK.03/2017
Penerapan Keuangan Berkelanjutan Bagi Lembaga Jasa concerning the Implementation of Sustainable Finance
Keuangan, Emiten, dan Perusahaan Publik, Consolidated for Financial Services Institutions, Issuers, and Public
GRI Standards 2021, dan GRI Standards Topic dengan Companies, the 2021 Consolidated GRI Standards, and
opsi “with reference”. GRI Topic Standards under the “with reference” option.
Guna memudahkan pembaca menemukan informasi yang To facilitate readers in locating relevant information,
sesuai dengan rujukan, Perseroan menyertakan penanda the Company include specific references in the form of
khusus berupa angka dan huruf sesuai Isi Laporan numbers and letters corresponding to the contents of
Keberlanjutan sebagaimana diatur dalam Lampiran II the Sustainability Report as regulated in Appendix II of
POJK No.51/2017, SEOJK Nomor 16/SEOJK.04/2021, OJK Regulation No. 51/2017, OJK Circular Letter No. 16/
atau pencantuman angka pengungkapan Standar GRI di SEOJK.04/2021, or GRI disclosure numbers at the end of
belakang kalimat atau alinea yang relevan. Data lengkap relevant sentences or paragraphs. A full disclosure index
kecocokan isi laporan dengan kedua rujukan disajikan di aligning the report’s contents with these references is
bagian lampiran Laporan Keberlanjutan ini. provided in the appendix of this Sustainability Report.
Melalui laporan ini diharapkan para pemangku kepentingan Through this report, stakeholders and readers can gain
dan pembaca dapat mengetahui berbagai informasi insights into PT Citra Borneo Utama Tbk’s sustainability
mengenai kinerja keberlanjutan PT Citra Borneo Utama performance throughout 2025 and use it as a reference
Tbk selama tahun 2025 dan menjadikan laporan ini sebagai in making future decisions.
rujukan dalam mengambil keputusan di masa yang akan
datang.
Penyusunan laporan ini merupakan tanggung jawab The preparation of this report is the sole responsibility of
penuh Direktur Utama. Perseroan menerbitkan laporan the President Director. The Company publishes this report
ini dalam dua bahasa, yakni Bahasa Indonesia dan Bahasa in both Bahasa Indonesia and English. The report can be
Inggris. Laporan bisa didapatkan, dibaca dan/atau diunduh accessed, read, and/or downloaded from the Company’s
melalui situs resmi Perseroan dengan alamat https://www. official website at https://www.citraborneoutama.co.id/.
citraborneoutama.co.id/.
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Entitas yang Dimasukkan Dalam
Pelaporan [GRI 2-2]
Entities Included in the Report
Sampai dengan akhir tahun 2025, Perseroan tidak memiliki As of the end of 2025, the Company does not have
anak perusahaan, usaha bersama, ataupun afiliasi, any subsidiaries, joint ventures, or affiliated entities,
termasuk kepentingan minoritas. Dengan demikian, including minority interests. Therefore, the PT Citra Borneo
Laporan Keberlanjutan PT Citra Borneo Utama Tbk Tahun Utama Tbk 2025 Sustainability Report covers data and
2025 mencakup data dan informasi di lingkup Perseroan. information solely within the Company’s scope. Meanwhile,
Sedangkan, terkait informasi keuangan pada laporan ini financial information in this report is sourced from the PT
bersumber dari Laporan Keuangan PT Citra Borneo Utama Citra Borneo Utama Tbk 2025 Financial Report, which has
Tbk Tahun 2025 yang telah diaudit oleh Kantor Akuntan been audited by the Public Accounting Firm Purwanto
Publik Purwanto Susanti dan Surja. Susanti dan Surja.
Periode Pelaporan, Frekuensi, Dan Titik
Kontak Pelaporan [GRI 2-3]
Reporting Period, Frequency, and Point of Contact
Perseroan menerbitkan Laporan Keberlanjutan bersamaan The Company publishes its Sustainability Report
dengan Laporan Tahunan yang diterbitkan secara berkala alongside the Annual Report, which is issued annually.
setiap tahunnya. Laporan Keberlanjutan ini disusun untuk This Sustainability Report covers the reporting period
periode 1 Januari sampai dengan 31 Desember 2025, from January 1 to December 31, 2024, in line with the
sesuai dengan periode pada Laporan Keuangan Perseroan. Company’s Financial Report period. The report was
Laporan keberlanjutan ini dipublikasikan pada tanggal 7 published on April 7, 2026.
April 2026.
Para pemangku kepentingan dapat menyampaikan Stakeholders may submit inquiries regarding the report or
mengenai pertanyaan tentang laporan atau informasi the information contained within it through the Company’s
yang dilaporkan dalam laporan ini melalui narahubung designated contact:
Perseroan, yaitu:
SEKRETARIS PERUSAHAAN CORPORATE SECRETARY
PT Citra Borneo Utama Tbk PT Citra Borneo Utama Tbk
Kantor Pusat Head Office
Jl. ASDP/Pelabuhan Roro Tempenek, Kumai Hulu, Jl. ASDP/Pelabuhan Roro Tempenek, Kumai Hulu,
Kumai, Kumai,
Kabupaten Kotawaringin Barat, West Kotawaringin Regency,
Kalimantan Tengah 74181 Central Kalimantan 74181
Telp. (0532) 21297 Telp. (0532) 21297
Faks. (0532) 21396 Faks. (0532) 21396
Surel. corporate@citraborneoutama.co.id Surel. corporate@citraborneoutama.co.id
Kantor Perwakilan Representative Office
Equity Tower Lt. 43 Suite B Equity Tower Lt. 43 Suite B
Jl. Jend. Sudirman Kav. 52-53 SCBD Lot 9 Jakarta 12190 Jl. Jend. Sudirman Kav. 52-53 SCBD Lot 9 Jakarta 12190
(62) 21 2903 5401 (62) 21 2903 5401
(62) 21 2903 5405 (62) 21 2903 5405
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Pendahuluan Introduction 9
Penyajian Kembali
(Restatement) Informasi [GRI 2-4]
Restatement of Information
Dalam Laporan Keberlanjutan tahun 2025 tidak terdapat There are no restated data or information in the 2024
data dan informasi yang disajikan kembali (restated). Sustainability Report.
Penjaminan Eksternal [OJK G.1] [GRI 2-5]
External Assurance
Laporan Keberlanjutan CBUT untuk tahun buku 2025 The CBUT Sustainability Report for the 2025 financial
belum mendapatkan penjaminan (assurance) dari pihak year has not yet received external assurance.
eksternal.
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Proses Penentuan Topik Material [GRI 3-1, 3-2]
Material Topic Determination Process
Dalam menyusun Laporan Keberlanjutan Tahun 2025, In preparing the 2025 Sustainability Report, the Company
Perseroan melakukan penelaahan ulang atas topik reviewed its material topics with reference to GRI 3:
material dengan mengacu pada GRI 3: Material Topics Material Topics 2021. This review was meant to ensure that
2021. Penelaahan ini dilakukan untuk memastikan bahwa the topics within the report continue to reflect the most
topik yang disajikan dalam laporan tetap mencerminkan significant economic, environmental, and social impacts
dampak ekonomi, lingkungan, dan sosial yang paling of the Company’s business activities, while remaining
signifikan dari kegiatan usaha Perseroan, serta tetap relevant to the information needed by stakeholders.
relevan dengan kebutuhan informasi para pemangku
kepentingan.
Proses penelaahan dilakukan dengan mempertimbangkan The review has considered the Company’s business
konteks usaha Perseroan, karakteristik kegiatan context, operational characteristics, business relationships,
operasional, hubungan bisnis, perkembangan regulasi, regulatory developments, sustainability issues relevant to
isu keberlanjutan yang relevan dengan industri, serta the industry, as well as internal discussions with related
hasil diskusi internal dengan fungsi-fungsi terkait. functions. Through this process, the Company assessed
Melalui proses tersebut, Perseroan menilai apakah whether there were any significant changes in impacts,
terdapat perubahan signifikan dalam dampak, risiko, risks, opportunities, or stakeholder concerns that would
peluang, maupun perhatian pemangku kepentingan yang require adjustments to the previously established material
memerlukan penyesuaian atas topik material yang telah topics.
ditetapkan sebelumnya.
Berdasarkan hasil penelaahan dan diskusi internal Based on the review and internal discussions during 2025,
yang dilakukan pada tahun 2025, Perseroan tidak the Company did not identify any material changes that
mengidentifikasi perubahan material yang memerlukan would require the addition or removal of material topics
penambahan atau pengurangan topik material compared to the previous reporting period.
dibandingkan periode pelaporan sebelumnya.
Oleh karena itu, Perseroan menetapkan bahwa topik Accordingly, the Company has determined that the
material yang digunakan dalam Laporan Keberlanjutan material topics in the 2025 Sustainability Report remain
Tahun 2025 tetap sama dengan tahun sebelumnya, karena the same as in the previous year, as they continue to
masih relevan untuk menggambarkan dampak paling be relevant in reflecting the most significant impacts
signifikan yang dihasilkan oleh kegiatan usaha Perseroan. generated by the Company’s business activities.
Proses Penentuan Topik Material 2025, adalah sebagai The process for determining the 2025 material topics is
berikut: as follows:
Penelaahan Konteks Usaha dan Isu Diskusi Internal dan Evaluasi
Keberlanjutan Relevansi
Review of Business Context and Internal Discussion and Relevance
Sustainability Issues Evaluation
Perseroan menelaah perkembangan konteks Perseroan melakukan diskusi internal dengan
bisnis, kegiatan operasional, hubungan bisnis, fungsi-fungsi terkait untuk mengevaluasi
regulasi, dan isu keberlanjutan yang relevan apakah topik material tahun sebelumnya
dengan sektor usaha Perseroan. masih relevan dengan kondisi dan dampak
The Company reviewed any development Perseroan pada tahun 2025.
in its business context, operational The Company conducted internal discussions
activities, business relationships, regulatory with relevant functions to evaluate whether
environment, and sustainability issues relevant the material topics from the previous year
to its sector. remained relevant to the Company’s conditions
and impacts in 2025.
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Pendahuluan Introduction 11
Penetapan Topik Material 2025
Validasi Topik Material
Determination of 2025 Material
Validation of Material Topics
Topics
Hasil penelaahan menunjukkan bahwa Perseroan menetapkan bahwa topik material
tidak terdapat perubahan signifikan yang untuk Laporan Keberlanjutan Tahun 2025
memerlukan penambahan atau pengurangan tetap sama dengan periode sebelumnya
topik material. dan digunakan sebagai fokus pengungkapan
From the review, it was indicated that there dalam laporan.
were no significant changes requiring the The Company determined that the material
addition or removal of material topics. topics for the 2025 Sustainability Report
remain the same as in the previous period
and are used as the focus of disclosures in
the report.
Adapun topik material yang dilaporkan dalam Laporan The material topics disclosed in the 2025 Sustainability
Keberlanjutan Tahun 2025 adalah sebagai berikut: Report are as follows:
Tabel Topik Material 2025
Material Topic 2025
Pemangku Alasan Bersifat
Topik Material Isu Utama Kepentingan yang Material TPB
Material Topics Main Issues Terdampak Reasons for Being SDG
Affected Stakeholders Material
Kinerja Ekonomi • Nilai ekonomi langsung • Pemegang Saham Berdampak signifikan
Economic Performance yang dihasilkan dan • Regulator dan pada peningkatan
didistribusikan oleh Pemerintah ekonomi nasional, daerah,
GRI 201: Kinerja Ekonomi Perusahaan • Karyawan dan para pemangku
2016 • Implikasi finansial • Kreditur kepentingan.
GRI 201: Economic ser ta risiko dan • Mitra Kerja It has a significant impact
Performance 2016 peluang lain akibat • Shareholders on the national and
dari perubahan iklim • Regulators and the regional economy, as well
• Kewajiban program Government as on stakeholders.
pensiun manfaat pasti • Employees
dan program pensiun • Creditor
lainnya • Work Partner
• Bantuan keuangan
yang diterima
Perusahaan dari
Pemerintah
• Direct economic
value generated and
distributed
• Financial implications
and other risks and
opportunities due to
climate change
• Defined benefit plan
obligations and other
retirement plans
• Financial assistance
received from
government
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Tabel Topik Material 2025
Material Topic 2025
Pemangku Alasan Bersifat
Topik Material Isu Utama Kepentingan yang Material TPB
Material Topics Main Issues Terdampak Reasons for Being SDG
Affected Stakeholders Material
Air dan Efluen • Interaksi dengan air • Regulator dan CBUT memiliki
Water and Effluent sebagai sumber daya Pemerintah ketergantungan tinggi
bersama • Masyarakat dan LSM terhadap air dan
GRI 303: Air dan Efluen • Manajemen dampak • Pemegang Saham menghasilkan limbah cair
2018 yang berkaitan dengan • Karyawan yang dapat berdampak
GRI 303: Water and pembuangan air • Pelanggan dan Mitra pada lingkungan.
Eflluent 2018 • Pengambilan air Bisnis CBUT has a high
• Pembuangan air • Regulators and the dependence on water
• Konsumsi air Government and generates liquid
• Interactions with water • Community and NGO waste that may impact
as a shared resource • Shareholders the environment.
• Management of water • Employees
d i s c h a r g e - re l a t e d • Customers and
impacts Business Partner
• Water withdrawal
• Water discharge
• Water consumption
Kepegawaian • Perekrutan karyawan • Karyawan • CBUT bergantung
Employment baru dan pergantian • Regulator dan pada tenaga kerja
karyawan Pemerintah dalam operasionalnya.
GRI 401: Kepegawaian • Tu n j a n g a n y a n g • Pemegang Saham • K e b i j a k a n
2016 d i b e r i k a n ke p a d a • Masyarakat/ Pencari kepegawaian
GRI 401: Employment karyawan purnawaktu Kerja ya n g b a i k d a p a t
2016 yang tidak diberikan • Mitra Bisnis meningkatkan
kepada kar yawan • Pelanggan retensi kar yawan,
sementara atau paruh • Employees produktivitas, serta
waktu • Regulators and the menarik talenta
• Cuti melahirkan Government berkualitas.
• New employee hires • Shareholders • Investor ESG dan mitra
and employee turnover • C o m m u n i t y/J o b bisnis menilai praktik
• Benefits provided to Seeker ketenagakerjaan
full-time employees • Business Partner yang adil sebagai
that are not provided • Customers indikator keberlanjutan
to temporary or part- perusahaan.
time employees • CBUT relies on labor
• Maternity leave for its operations.
• G o o d e m p l oy m e n t
policies can improve
employee retention,
p ro d u c t i v i t y, a n d
attract quality talent.
• ESG investors and
business par tners
consider fair labor
practices as an
indicator of corporate
sustainability.
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Pendahuluan Introduction 13
Tabel Topik Material 2025
Material Topic 2025
Pemangku Alasan Bersifat
Topik Material Isu Utama Kepentingan yang Material TPB
Material Topics Main Issues Terdampak Reasons for Being SDG
Affected Stakeholders Material
Kesehatan dan • Sistem manajemen • Karyawan Kegiatan operasional
Keselamatan Kerja ke s e l a m a t a n d a n • Regulator dan CBUT yang melibatkan
Occupational Health kesehatan kerja Pemerintah proses pemurnian dan
and Safety • Pengidentifikasian • Pemegang Saham manufaktur memiliki
bahaya, penilaian • Mitra Bisnis risiko kecelakaan kerja
GRI 403: Kesehatan dan risiko, dan investigasi • Masyarakat Sekitar tinggi. Selain itu, terdapat
Keselamatan Kerja 2018 insiden • Employees tuntutan yang cukup
GRI: Occupational • Layanan kesehatan • Regulators and the besar atas kepatuhan
Health and Safety 2018 kerja Government CBUT terhadap regulasi
• Partisipasi, konsultasi, • Shareholders ketenagakerjaan, serta
dan komunikasi • Business Partner ekspektasi pemangku
pekerja tentang • S u r r o u n d i n g kepentingan dalam
ke s e l a m a t a n d a n Community penerapan praktik
kesehatan kerja keselamatan kerja yang
• Pe l ati han p e ke rj a optimal. Oleh karena itu,
Mengenai keselamatan CBUT perlu melaporkan
dan kesehatan kerja kebijakan K3, statistik
• Peningkatan kualitas kecelakaan kerja,
kesehatan pekerja tindakan mitigasi risiko,
• Pencegahan dan serta program pelatihan
mitigasi dampak dari keselamatan sebagai
ke s e l a m a t a n d a n bagian dari komitmen
kesehatan kerja yang keberlanjutan.
secara langsung CBUT's operational
terkait hubungan activities, which
bisnis involve refining and
• Pekerja yang manufacturing processes,
tercakup dalam carry a high risk of
sistem manajemen workplace accidents.
ke s e l a m a t a n d a n Additionally, there are
kesehatan kerja significant demands
• Kecelakaan kerja for CBUT to comply
• Penyakit akibat kerja with labor regulations
• Occupational and meet stakeholder
healt h and safety expectations regarding
management system the implementation of
• Hazard identification, optimal occupational
risk assessment, and safety practices.
incident investigation Therefore, CBUT needs
• Occupational health to report its occupational
services health and safety (OHS)
• Worker participation, policies, workplace
consultation, and accident statistics, risk
communication on mitigation measures, and
occupational health safety training programs
and safety as part of its sustainability
• Worker training on commitments.
occupational health
and safety
• Promotion of worker
health
• Prevention and
mitigation of
occupational health
and safety impacts
direct ly linked by
business relationships
• Wo r ke r s c ove r e d
by an occupational
healt h and safety
management system
• Work-related injuries
• Work-related ill health
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Tabel Topik Material 2025
Material Topic 2025
Pemangku Alasan Bersifat
Topik Material Isu Utama Kepentingan yang Material TPB
Material Topics Main Issues Terdampak Reasons for Being SDG
Affected Stakeholders Material
Kesehatan dan • Penilaian dampak • Pelanggan/Konsumen CBUT memiliki peran
K e s e l a m a t a n kesehatan dan Akhir dalam rantai pasok
Pelanggan ke s e l a m a t a n d a r i • Regulator dan produk yang dikonsumsi
Customer Health and berbagai kategori Pemerintah oleh pelanggan akhir. Oleh
Safety produk dan jasa • Pemegang Saham karena itu, CBUT perlu
• I n s i d e n • Mitra Bisnis/Distributor melaporkan kebijakan
GRI 416: Kesehatan dan ketidakpatuhan • Masyarakat keamanan produk,
Keselamatan Pelanggan Sehubungan dengan • Customers/End sertifikasi, audit kualitas,
GRI 416: Customer dampak kesehatan Consumers serta tindakan mitigasi
Health and Safety dan keselamatan dari • Regulators and the terhadap potensi risiko
produk dan jasa Government kesehatan yang dapat
• Assessment of the • Shareholders ditimbulkan oleh produk
healt h and safety • B u s i n e s s P a r t n e r/ CBUT.
impacts of product Distributors CBUT plays a role in the
and service categories • Community supply chain of products
• I n c i d e n t s o f consumed by end
non-compliance customers. Therefore,
concerning the health CBUT needs to report its
and safety impacts of product safety policies,
products and services cer tifications, quality
audits, and mitigation
measures for potential
health risks associated
with its products.
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Pendahuluan Introduction 15
Manajemen Topik Material [GRI 3-3]
Material Topic Management
KINERJA EKONOMI ECONOMIC PERFORMANCE
Perseroan menyadari bahwa kinerja ekonomi yang The Company recognizes that sound and sustainable
sehat dan berkelanjutan merupakan fondasi utama bagi economic performance is the main foundation for
penciptaan nilai jangka panjang, baik bagi Perseroan creating long-term value, both for the Company and
maupun seluruh pemangku kepentingan. Dampak positif all stakeholders. The positive impact of the Company’s
aktivitas ekonomi Perseroan tercermin melalui kontribusi economic activities is reflected in its contribution to state
terhadap pendapatan negara melalui pembayaran pajak revenue through tax payments and other obligations,
dan kewajiban lainnya, penciptaan lapangan kerja, job creation, empowerment of micro, small and medium
pemberdayaan usaha mikro, kecil, dan menengah (UMKM) enterprises (MSMEs) as part of the supply chain, and
sebagai bagian dari rantai pasok, serta peningkatan increased added value of palm oil derivative products
nilai tambah produk turunan minyak kelapa sawit marketed domestically and abroad. Through responsible
yang dipasarkan di dalam maupun luar negeri. Melalui business management, the Company strives to ensure
pengelolaan usaha yang bertanggung jawab, Perseroan that business growth goes hand in hand with equitable
berupaya memastikan bahwa pertumbuhan bisnis berjalan economic benefits.
seiring dengan pemerataan manfaat ekonomi.
Di sisi lain, Perseroan memahami adanya potensi dampak The Company understands that there are potential
negatif yang dapat timbul, seperti fluktuasi harga negative impacts, such as fluctuations in global commodity
komoditas global yang memengaruhi stabilitas pendapatan prices that affect revenue stability and the risk of unequal
serta risiko ketimpangan distribusi manfaat ekonomi. distribution of economic benefits. To mitigate these
Untuk memitigasi risiko tersebut, Perseroan menerapkan risks, the Company implements strategies to diversify its
strategi diversifikasi produk dan pasar, penguatan efisiensi products and markets, strengthen operational efficiency,
operasional, serta peningkatan daya saing melalui inovasi and increase competitiveness through innovation and
dan optimalisasi proses bisnis. business process optimization.
Kegiatan ekonomi Perseroan juga melibatkan berbagai The Company’s economic activities also involve various
pihak dalam rantai pasok. Oleh karena itu, Perseroan parties in the supply chain. Therefore, the Company
secara aktif membangun dan memantau hubungan usaha actively builds and monitors business relationships with
dengan mitra dan pemasok, khususnya pemasok lokal, partners and suppliers, especially local suppliers, to
guna memastikan hubungan bisnis yang adil, transparan, ensure fair, transparent, and mutually beneficial business
dan saling menguntungkan. Pendekatan ini bertujuan relationships. This approach aims to encourage local
untuk mendorong pertumbuhan ekonomi lokal sekaligus economic growth while minimizing potential dependencies
meminimalkan potensi ketergantungan yang dapat that could pose long-term risks.
menimbulkan risiko jangka panjang.
Komitmen terhadap keberlanjutan ekonomi dituangkan The commitment to economic sustainability is reflected
dalam visi dan misi Perseroan yang menekankan in the Company’s vision and mission, which emphasize
pertumbuhan berkelanjutan, tata kelola yang baik, sustainable growth, good governance, and global
dan daya saing global. Implementasinya diwujudkan competitiveness. This commitment is realized through
melalui strategi bisnis tahunan, kebijakan investasi yang annual business strategies, prudent investment policies,
prudent, serta pengelolaan sumber daya yang efisien and efficient and responsible resource management.
dan bertanggung jawab.
Sebagai bagian dari pengelolaan dampak ekonomi, As part of its economic impact management, the Company
Perseroan menjalankan berbagai inisiatif konkret, implements various concrete initiatives, including assisting
antara lain pendampingan dan penguatan kapasitas and strengthening the capacity of local suppliers, as well
pemasok lokal, serta penerapan kebijakan rekrutmen as implementing recruitment policies that prioritize local
yang memprioritaskan tenaga kerja lokal. Hingga tahun workers. As of 2025, the proportion of local workers
2025, proporsi tenaga kerja lokal tetap terjaga pada will remain at a significant level of the total workforce,
tingkat yang signifikan dari total karyawan, mencerminkan reflecting the Company’s commitment to regional
komitmen Perseroan terhadap pemberdayaan ekonomi economic empowerment. Financial performance and
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Sustainability Value in Every Drop Nilai Keberlanjutan dalam Setiap Tetesnya daerah. Kinerja keuangan dan distribusi nilai ekonomi the distribution of economic value to stakeholders are kepada pemangku kepentingan dimonitor secara berkala monitored regularly through an internal reporting system melalui sistem pelaporan internal dan diaudit oleh auditor and audited by independent external auditors. eksternal independen. Efektivitas upaya tersebut diukur melalui sejumlah These efforts were measured through a number of key indikator utama, antara lain total pendapatan, kontribusi indicators, including total revenue, contribution to state terhadap penerimaan negara, proporsi tenaga kerja lokal, revenue, proportion of local workforce, and number and serta jumlah dan nilai transaksi dengan pemasok lokal. value of transactions with local suppliers. Throughout Sepanjang tahun 2025, Perseroan menunjukkan ketahanan 2025, the Company demonstrated economic resilience kinerja ekonomi di tengah dinamika industri yang amid challenging industry dynamics, while strengthening menantang, sekaligus memperkuat fondasi pertumbuhan the foundations for sustainable growth. yang berkelanjutan. AIR DAN EFLUEN WATER AND EFFLUENT Air merupakan sumber daya vital dalam proses produksi Water is a vital resource in the Company’s production Perseroan, khususnya pada kegiatan pemurnian dan process, particularly in the purification and processing pengolahan minyak kelapa sawit. Oleh karena itu, of palm oil. Therefore, water and effluent management pengelolaan air dan efluen ditetapkan sebagai aspek is designated as a material aspect that requires material yang memerlukan perhatian dan pengendalian comprehensive attention and control. Effective water secara komprehensif. Pengelolaan air yang efektif management has a positive impact in the form of increased memberikan dampak positif berupa peningkatan efisiensi operational efficiency, reduced risk of environmental operasional, pengurangan risiko pencemaran lingkungan, pollution, and compliance with increasingly stringent serta pemenuhan standar lingkungan yang semakin ketat. environmental standards. The Company is aware of the Di sisi lain, Perseroan menyadari adanya potensi dampak potential negative impacts of uncontrolled water use or negatif apabila penggunaan air tidak terkendali atau limbah improper wastewater management, which can pollute cair tidak dikelola secara tepat, yang dapat menimbulkan water bodies and affect the surrounding community. pencemaran badan air dan berdampak pada masyarakat sekitar. Risiko tersebut dapat timbul baik secara langsung dari These risks may arise either directly from operational aktivitas operasional maupun secara tidak langsung activities or indirectly through partners in the supply chain. melalui mitra dalam rantai pasok. Untuk itu, Perseroan To that end, the Company implements an integrated water menerapkan sistem pengelolaan air terpadu berbasis management system based on the principles of efficiency, prinsip efisiensi, daur ulang, dan kepatuhan terhadap recycling, and compliance with wastewater quality baku mutu air limbah. Sistem ini dikelola oleh fungsi standards. This system is managed by the Sustainability Sustainability Downstream yang bertanggung jawab Downstream function, which is responsible for ensuring memastikan seluruh kegiatan operasional mematuhi that all operational activities comply with applicable ketentuan peraturan perundang-undangan yang berlaku, laws and regulations, including those established by termasuk regulasi yang ditetapkan oleh Kementerian the Ministry of Environment and Forestry (KLHK). Lingkungan Hidup dan Kehutanan (KLHK). Komitmen Perseroan dalam pengelolaan air tertuang dalam The Company’s commitment towards water management kebijakan lingkungan serta sistem manajemen terintegrasi is outlined in its environmental policy and integrated yang menekankan konservasi air dan pengelolaan limbah management system, which emphasizes water cair secara bertanggung jawab. Salah satu langkah conservation and responsible wastewater management. utama adalah pengoperasian Instalasi Pengolahan Air One of the key measures is the operation of a Wastewater Limbah (IPAL) guna memastikan bahwa limbah cair hasil Treatment Plant (WWTP) to ensure that liquid waste proses produksi telah melalui tahapan pengolahan sesuai from the production process has undergone treatment standar sebelum dibuang atau dimanfaatkan kembali. in accordance with standards before being disposed of Perseroan juga menerapkan sistem pemantauan kualitas or reused. The Company also implements a water quality air dan pengukuran debit limbah secara berkala untuk monitoring system and regular wastewater discharge meminimalkan potensi risiko lingkungan. measurements to minimize potential environmental risks. Sepanjang tahun 2025, Perseroan melakukan pemantauan Throughout 2025, the Company regularly monitored kualitas air limbah secara rutin dan bekerja sama dengan pihak wastewater quality and collaborated with independent ketiga independen dalam pelaksanaan sampling dan pengujian third parties in conducting sampling and laboratory laboratorium. Selama tahun 2025, Perseroan mencatat testing. In 2025, the Company recorded a decrease 16 2025 Laporan Keberlanjutan Sustainability Report
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Pendahuluan Introduction 17
penurunan alokasi biaya pemantauan lingkungan sebesar in environmental monitoring costs of Rp67,498,000 or
Rp67.498.000 atau 38,64% dibandingkan tahun sebelumnya. 38.64% compared to the previous year. This cost change
Perubahan biaya ini terutama dipengaruhi oleh efisiensi kontrak was mainly influenced by the efficiency of contracts with
dengan pihak ketiga. Di samping itu, pengelolaan limbah third parties. Furthermore, liquid waste and hazardous
cair dan limbah B3 terus ditingkatkan melalui pengurangan waste management continued to be improved through
volume, optimalisasi proses, serta pengangkutan oleh mitra volume reduction, process optimization, and transportation
yang memiliki izin dan sertifikasi resmi. by partners with official permits and certifications.
Efektivitas pendekatan ini dipantau melalui indikator utama This approach’s effectiveness is monitored through key
seperti total konsumsi air, volume efluen yang dibuang, indicators such as total water consumption, volume
tingkat kesesuaian kualitas air limbah terhadap baku of effluent discharged, level of wastewater quality
mutu, serta jumlah insiden lingkungan yang tercatat. compliance with quality standards, and number of recorded
Selama periode pelaporan tahun buku 2025, tidak terdapat environmental incidents. For the 2025 fiscal year reporting
pengaduan masyarakat maupun sanksi hukum terkait period, there were no public complaints or legal sanctions
pengelolaan air dan efluen, yang mencerminkan efektivitas related to water and effluent management, reflecting
sistem pengelolaan lingkungan Perseroan. the effectiveness of the Company’s environmental
management system.
Pelibatan pemangku kepentingan, khususnya masyarakat Stakeholder engagement, particularly with local
sekitar dan regulator lingkungan, dilakukan secara berkala communities and environmental regulators, is conducted
melalui mekanisme pengaduan terbuka dan penyampaian regularly through open complaint mechanisms and the
laporan pemantauan lingkungan. Masukan dari masyarakat submission of environmental monitoring reports. Input from
menjadi bagian penting dalam proses evaluasi kebijakan the community is an important part of the environmental
lingkungan, sementara audit oleh lembaga independen policy evaluation process, while audits by independent
memperkuat aspek transparansi dan akuntabilitas. Melalui institutions reinforce transparency and accountability.
sinergi antara kebijakan internal, penerapan teknologi, dan Through synergy between internal policies, technology
partisipasi pemangku kepentingan, Perseroan berkomitmen implementation, and stakeholder participation, the Company
menjaga kelestarian sumber daya air serta mencegah is committed to preserving water resources and preventing
dampak lingkungan yang merugikan secara berkelanjutan. adverse environmental impacts in a sustainable manner.
KEPEGAWAIAN EMPLOYMENT
Perseroan menempatkan sumber daya manusia sebagai The Company regards human resources as a strategic
aset strategis dalam mendukung pertumbuhan dan asset in supporting business growth and sustainability.
keberlanjutan bisnis. Pengelolaan kepegawaian yang Effective personnel management has a positive impact
efektif memberikan dampak positif berupa peningkatan in the form of increased productivity, employee loyalty,
produktivitas, loyalitas karyawan, serta stabilitas and organizational stability. In contrast, if not managed
organisasi. Sebaliknya, apabila tidak dikelola dengan baik, properly, risks such as high employee turnover, job
dapat timbul risiko seperti tingginya tingkat perputaran dissatisfaction, and potential inequality in the fulfillment
karyawan (turnover), ketidakpuasan kerja, hingga potensi of employee rights may arise. Therefore, the Company
ketimpangan pemenuhan hak karyawan. Oleh karena itu, is committed to creating a healthy, inclusive, safe, and
Perseroan berkomitmen menciptakan lingkungan kerja adaptive work environment that responds to industry
yang sehat, inklusif, aman, dan adaptif terhadap dinamika dynamics and the needs of individual workers.
industri serta kebutuhan individu pekerja.
Secara langsung, Perseroan bertanggung jawab atas The Company is directly responsible for all workers in
seluruh tenaga kerja di lingkungan operasional. Secara its operational environment. Business relationships with
tidak langsung, hubungan usaha dengan kontraktor dan contractors and outsourcing providers may also indirectly
penyedia tenaga alih daya juga berpotensi memengaruhi influence employment practices. To ensure equality and
praktik ketenagakerjaan. Untuk memastikan kesetaraan fairness, the Company requires all business partners
dan keadilan, Perseroan mewajibkan seluruh mitra kerja to comply with applicable employment regulations and
mematuhi ketentuan ketenagakerjaan yang berlaku serta uphold human rights principles in the workplace.
menjunjung prinsip hak asasi manusia di tempat kerja.
Komitmen terhadap pengelolaan kepegawaian dituangkan The commitment to human resource management is
dalam Peraturan Perusahaan yang telah disahkan dan outlined in the Company Regulations that have been
berlaku bagi seluruh karyawan. Dokumen tersebut ratified and apply to all employees. The document covers
mencakup kebijakan terkait proses rekrutmen, pelatihan policies related to recruitment, training and development,
dan pengembangan, evaluasi kinerja, sistem remunerasi, performance evaluation, remuneration systems, and
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serta pemenuhan hak-hak normatif karyawan. Perseroan the fulfillment of employees’ normative rights. The
juga mengintegrasikan prinsip keberlanjutan dalam Company also integrates sustainability principles into
pengelolaan SDM, termasuk keberpihakan terhadap its human resource management, including a preference
perekrutan tenaga kerja lokal sebagai bentuk kontribusi for recruiting local workers as a form of contribution to
terhadap pembangunan ekonomi daerah. regional economic development.
Hingga akhir tahun 2025, sebanyak 79% karyawan By the end of 2025, 79% of the Company’s employees were
Perseroan berasal dari komunitas lokal di sekitar wilayah from local communities in the surrounding operational
operasional. Proporsi tenaga kerja lokal tetap terjaga pada areas. The proportion of local workers remained significant
tingkat yang signifikan dari total karyawan Perseroan, in relation to the Company’s total workforce, reflecting
mencerminkan komitmen terhadap pemberdayaan its commitment to empowering communities in the
masyarakat sekitar wilayah operasional. Dalam mendukung surrounding operational areas. To support competency
peningkatan kompetensi, Perseroan secara konsisten improvement, the Company consistently organized
menyelenggarakan program pelatihan dan pengembangan training and development programs relevant to operational
yang relevan dengan kebutuhan operasional dan needs and individual capacity building. Throughout the
peningkatan kapasitas individu. Sepanjang tahun buku 2025 fiscal year, 130 employees participated in training
2025, sebanyak 130 karyawan mengikuti program pelatihan programs with an average training duration of 9.9 hours
dengan ratarata durasi pelatihan 9,9 jam per orang. per person.
Sebagai bentuk perlindungan sosial dan peningkatan To provide social protection and improve welfare, the
kesejahteraan, Perseroan mengikutsertakan seluruh Company enrolls all employees in the BPJS Employment
karyawan dalam program BPJS Ketenagakerjaan, meliputi program, which includes Old Age Security (JHT),
Jaminan Hari Tua (JHT), Jaminan Pensiun (JP), Jaminan Pension Security (JP), Work Accident Security (JKK),
Kecelakaan Kerja (JKK), Jaminan Kematian (JKM), Death Security (JKM), and Job Loss Security (JKP). The
serta Jaminan Kehilangan Pekerjaan (JKP). Pemenuhan fulfillment of these obligations is carried out regularly and
kewajiban ini dilakukan secara rutin dan dialokasikan allocated in the Company’s annual budget as part of its
dalam anggaran tahunan Perseroan sebagai bagian dari commitment to employee welfare.
komitmen terhadap kesejahteraan karyawan.
Efektivitas pengelolaan kepegawaian dipantau melalui Human resource management effectiveness is monitored
sejumlah indikator utama, antara lain tingkat perputaran through several key indicators, including employee
karyawan, realisasi pelatihan, produktivitas tenaga turnover rate, training implementation, labor productivity,
kerja, serta hasil survei kepuasan karyawan. Perseroan and employee satisfaction survey results. The Company
juga melakukan evaluasi berkala melalui dialog antara also conducts periodic evaluations through dialogue
manajemen dan karyawan, termasuk melalui mekanisme between management and employees, including through
komunikasi formal maupun perwakilan pekerja sesuai formal communication mechanisms and employee
ketentuan yang berlaku. Hasil evaluasi tersebut menjadi representatives, in accordance with applicable regulations.
dasar dalam penyusunan strategi pengembangan SDM The results of these evaluations form the basis for the
jangka menengah dan panjang. formulation of medium- and long-term human resource
development strategies.
Keterlibatan pemangku kepentingan internal, khususnya Internal stakeholders’ involvement, particularly employees
karyawan dan manajemen unit kerja, berperan penting and work unit management, plays an important role in
dalam penyempurnaan kebijakan kepegawaian. Masukan improving personnel policies. Feedback obtained through
yang diperoleh melalui survei, forum komunikasi, serta surveys, communication forums, and training evaluations
evaluasi pelatihan digunakan untuk meningkatkan is used to improve the effectiveness of human resource
efektivitas pengelolaan SDM. Melalui pendekatan yang management. Through a participatory approach that
partisipatif dan berorientasi pada keseimbangan antara focuses on balancing productivity and well-being, the
produktivitas dan kesejahteraan, Perseroan berkomitmen Company is committed to building a sustainable, inclusive,
membangun lingkungan kerja yang layak, inklusif, dan and highly competitive work environment.
berdaya saing tinggi secara berkelanjutan.
KESEHATAN DAN KESELAMATAN KERJA OCCUPATIONAL HEALTH AND SAFETY
Perseroan mengidentifikasi bahwa kegiatan operasional The Company identifies that operational activities
yang melibatkan proses manufaktur dan pemurnian involving manufacturing and refining processes have
memiliki dampak material terhadap kesehatan dan material impacts on occupational health and safety.
keselamatan kerja. Pengelolaan yang efektif memberikan Effective management provides positive impacts, including
dampak positif berupa perlindungan terhadap pekerja, protection for workers, reduced accident risks, increased
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Pendahuluan Introduction 19
penurunan risiko kecelakaan, peningkatan kesadaran safety awareness, and the continuity of operations. On
keselamatan, dan terjaganya kesinambungan operasional. the contrary, ineffective controls may result in negative
Sebaliknya, apabila pengendalian tidak berjalan efektif, impacts such as workplace accidents, work-related
dapat timbul dampak negatif berupa kecelakaan kerja, health issues, operational disruptions, and a decline in
gangguan kesehatan akibat kerja, gangguan operasional, stakeholder trust.
dan penurunan kepercayaan pemangku kepentingan.
Dampak ini timbul terutama dari kegiatan operasional These impacts primarily arise from the Company’s
Perseroan dan juga dapat berkaitan dengan pekerja operational activities and may also involve contractors or
kontraktor atau pihak lain yang bekerja di area operasional. other parties working within operational areas. To manage
Untuk mengelola topik ini, Perseroan menerapkan sistem this topic, the Company implements an OHS system
kesehatan dan keselamatan kerja melalui identifikasi through hazard identification, risk assessment, incident
bahaya, penilaian risiko, investigasi insiden, pelatihan investigation, OHS training, safety communication, and the
K3, komunikasi keselamatan, serta penerapan langkah implementation of preventive and risk mitigation measures
pencegahan dan mitigasi risiko di tempat kerja. Perseroan in the workplace. The Company also strives to maintain
juga berupaya menjaga kepatuhan terhadap ketentuan compliance with applicable labor and occupational safety
peraturan perundang-undangan di bidang ketenagakerjaan regulations.
dan keselamatan kerja.
Efektivitas pengelolaan dipantau melalui indikator The effectiveness of management is monitored through
seperti jumlah kecelakaan kerja, insiden keselamatan, indicators such as the number of workplace accidents,
pelaksanaan pelatihan K3, dan kepatuhan terhadap safety incidents, implementation of OHS training, and
prosedur keselamatan. Melalui pendekatan tersebut, compliance with safety procedures. Through this
Perseroan berupaya memperkuat budaya kerja yang approach, the Company seeks to strengthen a safety-
aman dan mendukung perlindungan pekerja secara oriented work culture and support sustainable worker
berkelanjutan. protection.
KESEHATAN DAN KESELAMATAN CUSTOMER HEALTH AND SAFETY
PELANGGAN
Perseroan mengidentifikasi bahwa kesehatan dan The Company identifies customer health and safety as
keselamatan pelanggan merupakan topik material karena a material topic due to its relation to product quality and
berkaitan dengan mutu dan keamanan produk yang safety. Proper management resulted in positive impacts,
dihasilkan. Pengelolaan yang baik memberikan dampak including maintained product quality, increased customer
positif berupa terjaganya kualitas produk, meningkatnya trust, and sustained long-term business relationships.
kepercayaan pelanggan, dan terpeliharanya hubungan Conversely, non-compliance with quality standards,
usaha jangka panjang. Sebaliknya, ketidaksesuaian mutu, product safety risks, or failure to meet applicable
risiko keamanan produk, atau ketidakpatuhan terhadap standards may lead to negative impacts for customers,
standar yang berlaku dapat menimbulkan dampak negatif business partners, and the Company’s reputation.
bagi pelanggan, mitra usaha, dan reputasi Perseroan.
Dampak topik ini timbul dari kegiatan operasional The impacts of this topic arise from the Company’s
Perseroan, terutama dalam pengendalian mutu, proses operational activities, particularly in quality control,
produksi, dan distribusi produk, serta berkaitan dengan production processes, and product distribution, as well
hubungan bisnis di sepanjang rantai pasok. Untuk as from business relationships throughout the supply
mengelolanya, Perseroan menerapkan pengendalian chain. To manage this, the Company implements quality
kualitas, pemenuhan standar mutu, sertifikasi yang relevan, control measures, compliance with quality standards,
serta pemantauan terhadap potensi risiko kesehatan dan relevant certifications, and monitoring of potential health
keselamatan produk. Perseroan juga melakukan audit and safety risks related to its products. The Company also
kualitas dan evaluasi kepatuhan sebagai bagian dari conducts quality audits and compliance evaluations as
pengendalian internal. part of its internal control processes.
Efektivitas pengelolaan topik ini dipantau melalui hasil The effectiveness of managing this topic is monitored
pengendalian mutu, insiden ketidakpatuhan, temuan through quality control, non-compliance incidents, audit
audit, dan tindak lanjut atas potensi risiko terkait findings, and follow-up actions on potential risks related
keamanan produk. Dengan demikian, Perseroan berupaya to product safety. Through these efforts, the Company
memastikan bahwa produk yang dihasilkan memenuhi aims to ensure that its products meet required standards
standar yang dipersyaratkan dan aman bagi pelanggan. and are safe for customers.
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Inisiatif dan Strategi Keberlanjutan Kami
Our Sustainability Initiatives and Strategies
KOMITMEN KEBERLANJUTAN OUR SUSTAINABILITY COMMITMENT:
KAMI: MEMBANGUN MASA DEPAN BUILDING A RESPONSIBLE FUTURE FOR
INDUSTRI HILIR KELAPA SAWIT YANG THE PALM OIL DOWNSTREAM INDUSTRY
BERTANGGUNG JAWAB
Sebagai entitas usaha yang berfokus pada sektor As a business entity focused on the downstream palm oil
hilirisasi kelapa sawit, Perseroan menempatkan prinsip sector, the Company places the principles of sustainability
keberlanjutan dan tanggung jawab lingkungan sebagai and environmental responsibility as the main foundation in
landasan utama dalam setiap aktivitas operasional. all of its operational activities. The Company recognizes
Perseroan menyadari bahwa peran industri kelapa sawit that the palm oil industry not only plays a strategic
tidak hanya strategis dalam mendorong pertumbuhan role in driving national economic growth, but also has
ekonomi nasional, tetapi juga membawa konsekuensi consequences for the surrounding ecosystem and social
terhadap ekosistem dan dinamika sosial di sekitarnya. Oleh dynamics. Therefore, the Company continues to develop
karena itu, Perseroan terus mengembangkan pendekatan sustainable approaches to create long-term value for the
yang berkelanjutan guna menciptakan nilai jangka panjang community and all stakeholders.
bagi masyarakat serta seluruh pemangku kepentingan.
Komitmen keberlanjutan kami tercermin dari Visi Perseroan Our sustainability commitment is reflected in Our Company
Kami, yaitu “Menjadi perusahaan hilir kelapa sawit terbaik Vision: “Becoming the best world class and sustainable
berkelas dunia dan berkelanjutan” serta misi Perseroan, downstream palm oil company.” Additionally, Our Mission
dan Misi Kami, yaitu: includes:
1. M e m b a n g u n b i s n i s d ow n s t re a m p a l m o i l 1. Developing a professional downstream palm
secara profesional. oil business.
2. M e n i n g k a t k a n n i l a i t a m b a h b a g i s e l u r u h 2. Increasing added value for all stakeholders.
pemangku kepentingan.
3. Melaksanakan prinsip tata Kelola perusahaan yang 3. I m p l e m e n t i n g t h e b e s t p r i n c i p l e o f
sempurna. corporate governance.
4. Menggunakan teknologi maju ramah lingkungan. 4. Using advanced technology and environmentally friendly.
5. Mengembangkan sumber daya manusia dan potensi 5. Developing human resources and regional potential
daerah dalam semangat kemitraan. in a spirit of partnership.
PENGELOLAAN BAHAN BAKU YANG SUSTAINABLE RAW MATERIAL
BERKELANJUTAN MANAGEMENT
Dalam rangka mendukung praktik industri yang bertanggung To support responsible industry practices, the Company
jawab, Perseroan senantiasa memastikan bahwa seluruh always ensures that all raw materials used are sourced
bahan baku yang digunakan bersumber dari perkebunan from sustainably managed plantations. This commitment
yang dikelola secara berkelanjutan. Komitmen ini tercermin is reflected in our compliance with the Roundtable on
melalui kepatuhan terhadap standar Roundtable on Sustainable Palm Oil (RSPO) standards, which serve as a
Sustainable Palm Oil (RSPO), yang menjadi acuan global global benchmark for ensuring that palm oil is produced
dalam menjamin bahwa minyak sawit diproduksi dengan with consideration for environmental and social aspects.
memperhatikan aspek lingkungan dan sosial.
Dengan mengedepankan sertifikasi RSPO dalam rantai In prioritizing RSPO certification in its supply chain, the
pasok, Perseroan tidak hanya memperkuat posisi Company not only strengthens its competitive position in
kompetitif di pasar global, tetapi juga mengambil bagian the global market but also takes an active part in efforts to
aktif dalam upaya mitigasi deforestasi serta pelestarian mitigate deforestation and preserve biodiversity. This step
keanekaragaman hayati. Langkah ini menjadi bagian is an integral part of a long-term sustainability strategy
integral dari strategi keberlanjutan jangka panjang yang that is implemented consistently.
dijalankan secara konsisten.
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Statistik Sumber Bahan Baku
Raw Material Source Statistics
Informasi CPO PK
Information MT % MT %
Internal Group 516.130,50 85,15 54.135,94 81,06
External Group 90.040,85 14,85 12.649,81 18,94
Total 606.171,36 100 66.785,75 100
Statistik Sumber Pabrik CPO dan PK (Mill)
Source Statistics for CPO and PK (Mill)
Informasi
Raw Material CPO Raw Material PK
Information
Internal Group 9 Mill 9 Mill
External Group 17 Mill 3 Mill
Grand Total 26 Mill 12 Mill
Selain itu, Perseroan juga senantiasa bekerja membangun Furthermore, the Company is consistently working
rantai pasok minyak kelapa sawit yang sepenuhnya dapat towards building a fully traceable palm oil supply chain,
ditelusuri, mewujudkan ketertelusuran penuh sampai achieving full traceability to the upstream supply. CBUT
ke hulu pasokan. CBUT secara konsisten menerapkan consistently implements a traceability system at both the
sistem traceability baik ke tingkat kebun (Traceability to plantation level (Traceability to Plantation/TTP) and the
Plantation/TTP) maupun pabrik (Traceability to Mill/TTM). plant level (Traceability to Mill/TTM) This initiative aims
Inisiatif ini bertujuan untuk memastikan transparansi asal to ensure transparency in raw material sourcing, support
bahan baku, mendukung keberlanjutan lingkungan, serta environmental sustainability, and maintain product quality
menjaga kualitas dan integritas produk. and integrity.
TRACEABILITY TO MILL TRACEABILITY TO MILL
Traceability to Mill (TTM) adalah ketertelusuran hingga ke Traceability to Mill (TTM) refers to the traceability of palm
pabrik kelapa sawit, yang memastikan bahwa bahan baku oil products back to the palm oil mill, ensuring that raw
seperti minyak sawit mentah (CPO) dan inti sawit (PK) materials such as crude palm oil (CPO) and palm kernel
berasal dari pabrik yang dapat diidentifikasi dan diverifikasi (PK) originate from identifiable and verifiable mills. CBUT
sumbernya. CBUT meyakini bahwa sistem ketertelusuran believes that a traceability system is a crucial element in
merupakan elemen krusial dalam mendukung transparansi, supporting transparency, accountability, and sustainability
akuntabilitas, dan praktik keberlanjutan di seluruh rantai pasok. practices throughout the supply chain.
Sepanjang periode Januari–Desember 2025, capaian Throughout the period of January–December 2025,
Traceability to Mill (TTM) untuk unit Refinery & Fractionation the Traceability to Mill (TTM) achievement for both the
Plant maupun Kernel Crushing Plant mencapai 100%, baik Refinery & Fractionation Plant and the Kernel Crushing
dari sisi CPO maupun PK. Plant reached 100% for both CPO and PK.
Seluruh bahan baku yang digunakan berasal dari pabrik All raw materials used came from traceable palm oil mills,
kelapa sawit yang dapat dilacak sumbernya, tanpa ada with none requiring further verification. CBUT has achieved
yang berada dalam status verifikasi lebih lanjut. CBUT 100% TTM since December 2022 and has consistently
telah mencapai TTM 100% sejak Desember 2022 dan maintained this status through 2025.
mempertahankannya secara konsisten hingga 2025.
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Skor Traceability 2025
Traceability Score in 2025
Informasi TTM
Information Refract KCP
Traceable 100,00% 100,00%
Under Verifications 0,00% 0,00%
Data Periods : Januari-Desember
Data Periods : January-December
0,00% 0,00%
Refract KCP
100,00% 100,00%
Traceable Under Verifications
Keberhasilan ini mencerminkan efektivitas sistem rantai This achievement reflects the effectiveness of the
pasok perusahaan, sekaligus memperkuat posisi CBUT Company’s supply chain system while strengthening CBUT
dalam memenuhi standar keberlanjutan global. Kami position in meeting global sustainability standards. We
meyakini bahwa ketertelusuran yang menyeluruh adalah believe that comprehensive traceability is a fundamental
fondasi penting dalam membangun industri sawit yang foundation in building an inclusive, transparent, and
inklusif, transparan, dan ramah lingkungan. environmentally friendly palm oil industry.
EFISIENSI ENERGI DAN REDUKSI EMISI ENERGY EFFICIENCY AND CARBON
KARBON EMISSION REDUCTION
Perseroan secara proaktif mengembangkan inisiatif The Company proactively develops renewable energy
pemanfaatan energi terbarukan dalam setiap operasional initiatives in all of its operations. One of the main focuses
Perseroan. Salah satu fokus utama adalah optimalisasi is optimizing biomass from palm oil waste as a renewable
biomassa dari limbah kelapa sawit sebagai sumber energi alternative energy source. This step not only supports
alternatif yang dapat diperbarui. Langkah ini tidak hanya reducing dependence on fossil fuels but also encourages
mendukung pengurangan ketergantungan terhadap the creation of an efficient and sustainable circular
bahan bakar fosil, tetapi juga mendorong terciptanya economy model in the palm oil industry ecosystem. This
model ekonomi sirkular yang efisien dan berkelanjutan initiative is part of the Company’s long-term strategy to
dalam ekosistem industri kelapa sawit. Inisiatif ini menjadi balance business growth with environmental responsibility.
bagian dari strategi jangka panjang Perseroan dalam
menyeimbangkan pertumbuhan bisnis dengan tanggung
jawab lingkungan.
Sebagai langkah upaya menekan dampak lingkungan As part of its efforts to reduce the environmental impact
dari proses produksi, Perseroan menerapkan teknologi of its production processes, the Company is implementing
yang lebih efisien dalam penggunaan energi dan more energy-efficient technologies and reducing
mengurangi emisi karbon. Refinery kedua yang tengah carbon emissions. The second refinery currently under
dibangun akan menggunakan sistem pemrosesan yang construction will use a more environmentally friendly
lebih ramah lingkungan, dengan teknologi yang mampu processing system, with technology capable of optimizing
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Pendahuluan Introduction 23
mengoptimalkan konsumsi energi serta mengurangi limbah energy consumption and reducing waste and greenhouse
dan emisi gas rumah kaca. gas emissions.
TRACEABILITY TO PLANTATION TRACEABILITY TO PLANTATION
Traceability to Plantation (TTP) adalah ketertelusuran hingga Traceability to Plantation (TTP) refers to tracking the
ke kebun, yang memungkinkan perusahaan mengetahui asal supply of fresh fruit bunches (FFB) back to their mill of
usul tandan buah segar (TBS) yang dipasok ke pabrik kelapa origin, enabling the Company to verify the sustainability
sawit. Perseroan secara progresif membangun ketertelusuran of its raw materials. The Company has been progressively
bahan baku hingga ke tingkat kebun sebagai fondasi untuk strengthening traceability to plantations as a foundation
memastikan kepatuhan terhadap prinsip keberlanjutan. for ensuring compliance with sustainability principles
Selama periode Januari hingga Desember 2025, capaian TTP From January to December 2025, TTP achievements
menunjukkan hasil yang sangat baik. Untuk unit Refinery & showed excellent results. For the Refinery & Fractionation
Fractionation Plant (Refract), sebesar 98,19% pasokan telah Plant (Refract) unit, 98.19% of the supply was successfully
berhasil ditelusuri hingga ke perkebunan asal (traceable), traced back to its plantation of origin (traceable), while
sementara sisanya sebesar 1,81% masih berada dalam the remaining 1.81% is still under verification. Meanwhile,
proses verifikasi (under verification). Sementara itu, pada for the Kernel Crushing Plant (KCP) unit, the traceability
unit Kernel Crushing Plant (KCP), tingkat ketertelusuran level reached 97.30%, with 2.70% of the supply still in the
mencapai 97,30% ,dan sebanyak 2,70% pasokan lainnya verification process. Below is a more detailed explanation
sedang dalam tahap verifikasi. Berikut penjelasan lebih of CBUT’s 2025 TTP performance:
detail terhadap TTP CBUT tahun 2025:
Skor Traceability 2025
Traceability Score in 2025
Informasi TTM
Information Refract KCP
Traceable 98,19% 97,30%
Under Verifications 1,81% 2,70%
Data Periods : Januari-Desember
Data Periods : January-December
1,81% 2,7%
Refract KCP
98,19% 97,3%
Traceable Under Verifications
Capaian tersebut menunjukkan bahwa mayoritas pasokan These achievements indicate that the majority of CBUT’s
bahan baku CBUT telah ditelusuri hingga ke kebun asalnya, raw material supply has been traced back to its plantation
mencerminkan transparansi yang tinggi dalam rantai of origin, reflecting a high level of transparency in the
pasok perusahaan. Company’s supply chain.
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REFINERY & FRACTIONATION PLANT REFINERY & FRACTIONATION PLANT
No Deforestation progress as production level based on estimate of proportion of FFB
from directly managed production (%)
84,7%
Delivering
0,4%
Progressing
11,7%
Commitment and
starting action 0,0%
Awareness
3,1%
Known
0,0%
Unkown
Diagram tersebut menunjukkan bahwa sebesar 84,7% The diagram shows that 84.7% of Fresh Fruit Bunch
produksi Tandan Buah Segar (TBS) telah berada pada (FFB) production is deforestation-free, categorized as
status deforestation-free dengan kategori “Delivering”. “Delivering”. A small portion is still in the “Commitment and
Sebagian kecil masih dalam tahap “Commitment and Starting Action” (11.7%) and “Progressing” (0.4%) stages.
Starting Action” (11,7%) dan “Progressing” (0,4%). Tidak No production is in the “Unknown” or “Awareness” status.
ada produksi dalam status “Unknown” atau “Awareness.”
No Deforestation progress as production level based on estimate of proportion of FFB
from directly managed production (%)
15,3%
Deforestation-Free
Not Deforestation-Free
84,7%
Diagram tersebut menunjukkan bahwa 84,7% TBS telah The diagram shows that 84.7% of FFB has met the
memenuhi kriteria deforestation-free. deforestation-free criteria.
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Pendahuluan Introduction 25
No peat progress at production level based on estimate of proportion of FFB
from directly managed production (%)
94,2%
Delivering
0,2%
Progressing
4,9%
Commitment and
starting action 0,0%
Awareness
0,7%
Known
0,0%
Unkown
Diagram tersebut menunjukkan bahwa 94,2% produksi The diagram shows that 94.2% of production has been
telah sesuai dengan status bebas gambut dalam kategori considered peat free, categorized as “Delivering”, while
“Delivering”, sementara sisanya masih berada dalam the remainder is still in the “Commitment and Starting
status “Commitment and Starting Action” (4,9%), dan Action” (4.9%) and “Progressing” (0.2%).
“Progressing” (0,2%).
Estimated percentage of compliant FFB (No Peat)
5,8%
Compliant
Not compliant
94,2%
Diagram tersebut menampilkan bahwa 94,2% Tandan The diagram shows that 94.2% of Fresh Fruit Bunches
Buah Segar (TBS) telah bebas gambut. (FFB) are peat-free.
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KERNEL CRUSHING PLANT KERNEL CRUSHING PLANT
No Deforestaion progress at production level based on estimate of proportion of FFB
from directly managed production (%)
90,4%
Delivering
0,0%
Progressing
6,9%
Commitment and
starting action 0,0%
Awareness
2,7%
Known
0,0%
Unkown
Diagram tersebut menunjukkan bahwa 90,4% produksi The diagram shows that 90.4% of Fresh Fruit Bunch (FFB)
Tandan Buah Segar (TBS) telah berada dalam kategori production is categorized as “Delivering”, and there is a
“ Delivering ”, dan ada sebagian kecil dalam tahap small portion in the “Commitment and Starting Action”
“Commitment and Starting Action” (6,9%). (6.9%).
Estimated Percentage Deforestation-Free FFB
9,6%
Deforestation-Free
Not Deforestation-Free
90,4%
Diagram tersebut menunjukkan bahwa 90,4% Tandan Buah The diagram shows that 90.4% of Fresh Fruit Bunches
Segar (TBS) telah memenuhi kriteria deforestation-free. (FFB) have met the deforestation-free criteria.
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No Peat progress at production level based on estimate of proportion of FFB
from directly managed production (%)
92,8%
Delivering
0,0%
Progressing
6,9%
Commitment and
starting action 0,0%
Awareness
0,3%
Known
0,0%
Unkown
Diagram tersebut menunjukkan bahwa 92,8% produksi The diagram shows that 92.8% of production has been
telah sesuai dengan status bebas gambut dalam kategori considered peat-free, categorized as “Delivering”, while
“Delivering”, dengan sisanya (6,9%) masih dalam tahap the remainder (6.9%) is still in the “Commitment and
“Commitment and Starting Action”. Starting Action”.
Estimated percentage of compliant FFB (No Peat)
7,2%
Compliant
Not compliant
92,8%
Diagram tersebut menampilkan bahwa 92,8% Tandan The diagram shows that 92.8% of Fresh Fruit Bunches
Buah Segar (TBS) telah bebas gambut. (FFB) are peat-free.
Profil NDPE ini merupakan hasil penilaian sendiri (Self This NDPE Profile is the result of a self-assessment (Self-
Report) menggunakan metode NDPE IRF Profile Versi 5.8.1 Report) using the NDPE IRF Profile Version 5.8.1 and has
dan belum melalui proses verifikasi dari Pihak Eksternal. not been verified by an external party.
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Sustainability Value in Every Drop Nilai Keberlanjutan dalam Setiap Tetesnya PENINGKATAN KESEJAHTERAAN ENHANCING COMMUNITY WELFARE MASYARAKAT SEKITAR Perseroan meyakini bahwa keberlanjutan usaha tidak We believe that business sustainability is not only hanya ditentukan oleh keberhasilan dalam mengelola determined by success in managing environmental aspects, aspek lingkungan, tetapi juga oleh kontribusi nyata but also by actual contributions to social welfare in the terhadap kesejahteraan sosial di wilayah operasional. operational area. Therefore, we continue to strengthen our Oleh karena itu, Perseroan terus memperkuat peran role in local economic development through job creation, dalam pembangunan ekonomi lokal melalui penciptaan infrastructure development, and various community lapangan kerja, pengembangan infrastruktur, serta empowerment programs. Through the consistent and berbagai program pemberdayaan masyarakat. Melalui integrated application of social responsibility principles in penerapan prinsip tanggung jawab sosial yang konsisten our business strategy, we are committed to creating long- dan terintegrasi dalam strategi bisnis, Kami berkomitmen term added value for all stakeholders, while strengthening untuk menciptakan nilai tambah jangka panjang yang harmonious relationships with the surrounding community. merata bagi seluruh pemangku kepentingan, sekaligus memperkuat hubungan yang harmonis dengan komunitas sekitar. INOVASI PRODUK YANG RAMAH ECO-FRIENDLY PRODUCT INNOVATION LINGKUNGAN Perseroan senantiasa mendorong inovasi agar tetap We continuously encourage innovation to align with market selaras dengan tuntutan pasar. Salah satu strategi yang demands. One of our current strategies is developing a kami tengah Perseroan lakukan adalah mengembangkan premium packaged cooking oil segment, scheduled for segmen minyak goreng kemasan premium yang launch in 2025. This product is packaged using more diluncurkan pada 2025. Produk ini dikemas dengan environmentally friendly materials, in line with the global bahan yang lebih ramah lingkungan, sejalan dengan tren trend toward sustainable products. By entering this global yang semakin menuntut produk berkelanjutan. segment, the Company not only expands its market but Dengan memasuki segmen ini, Perseroan tidak hanya also demonstrates a commitment to providing high-quality memperluas pasar, tetapi juga menunjukkan komitmen products with a lower environmental impact. dalam menyediakan produk berkualitas tinggi dengan dampak lingkungan yang lebih rendah. TRANSPARANSI DAN KEPATUHAN TRANSPARENCY AND REGULATORY TERHADAP REGULASI COMPLIANCE Perseroan terus memperkuat komitmennya terhadap tata The Company continuously strengthens its commitment kelola yang baik dengan meningkatkan transparansi dalam to good corporate governance by increasing transparency seluruh aktivitas operasional. Hal ini diwujudkan melalui in all operational activities. This is realized through the penerapan standar audit dan pelaporan yang mengacu implementation of audit and reporting standards that pada prinsip Environmental, Social, and Governance (ESG), refer to Environmental, Social, and Governance (ESG) serta memastikan keselarasan dengan regulasi nasional principles, as well as ensuring alignment with relevant maupun standar internasional yang relevan. national regulations and international standards. Seluruh proses bisnis Perseroan dijalankan dengan All of the Company’s business processes are carried out mengacu pada kebijakan Sustainability yang ditetapkan with reference to sustainability policies established by oleh otoritas pemerintah serta lembaga sertifikasi government authorities and global certification bodies. For global. Bagi Perseroan, kepatuhan terhadap regulasi the Company, compliance with regulations and industry dan standar industri bukan sekadar kewajiban, tetapi standards is not merely an obligation, but has become telah menjadi bagian integral dari strategi jangka panjang an integral part of its long-term strategy that prioritizes a yang mengedepankan keseimbangan antara profitabilitas, balance between profitability, environmental sustainability, kelestarian lingkungan, dan kesejahteraan sosial. and social welfare. 28 2025 Laporan Keberlanjutan Sustainability Report
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Pendahuluan Introduction 29
Dengan pendekatan ini, Perseroan optimistis dapat With this approach, the Company is optimistic that it can
terus tumbuh secara berkelanjutan di tengah dinamika continue to grow sustainably amid increasingly challenging
industri yang semakin menantang, sekaligus memberikan industry dynamics, while making a real contribution to the
kontribusi nyata bagi perekonomian nasional dan national economy and improving the quality of life of the
peningkatan kualitas hidup masyarakat Indonesia. Indonesian people.
STRATEGI KEBERLANJUTAN KAMI [OJK A.1] OUR SUSTAINABILITY STRATEGY [OJK A.1]
Sebagai entitas bisnis yang menjunjung tinggi kepatuhan As a business entity that upholds compliance with
terhadap peraturan dan perundang-undangan yang applicable laws and regulations, we are committed to
berlaku, Perseroan berkomitmen untuk mengintegrasikan integrating sustainability principles into all aspects of
prinsip keberlanjutan ke dalam seluruh aspek strategi dan the Company’s strategy and operations. This approach
operasional perusahaan. Pendekatan ini diwujudkan melalui is realized through the comprehensive and continuous
penerapan prinsip Lingkungan, Sosial, dan Tata Kelola application of Environmental, Social, and Governance
(LST/ESG) secara menyeluruh dan berkesinambungan. (ESG) principles.
Komitmen ini tercermin dalam penyusunan visi dan misi, This commitment is reflected in the formulation of our
pembentukan struktur organisasi, perencanaan strategis, vision and mission, the establishment of our organizational
pengembangan standar operasional, pelaksanaan program structure, strategic planning, the development of operational
kerja, hingga proses identifikasi dan mitigasi risiko dalam standards, the implementation of work programs, and the
manajemen risiko perusahaan. Seluruh elemen tersebut process of identifying and mitigating risks in corporate
dirancang untuk memastikan bahwa pertumbuhan bisnis risk management. All of these elements are designed
Perseroan selaras dengan tujuan meminimalkan dampak to ensure that the Company’s business growth is in line
negatif serta mendorong pencapaian nilai tambah yang with the objectives of minimizing negative impacts and
berkelanjutan di bidang ekonomi, lingkungan, dan sosial. promoting the achievement of sustainable added value in
the economic, environmental, and social fields.
Kami berupaya memastikan setiap aspek Keberlanjutan We strive to ensure that every aspect of sustainability is
diintegrasikan ke dalam seluruh rantai pasok untuk integrated throughout the entire supply chain, creating
menciptakan nilai tambah Perseroan bagi seluruh added value for all stakeholders. This policy applies to all
pemangku kepentingannya. Kebijakan ini mencakup of our operations, including third-party suppliers.
seluruh operasional Kami, termasuk pemasok pihak ketiga.
Adapun untuk membangun rantai pasok kelapa sawit In order to build a sustainable palm oil supply chain, the
yang berkelanjutan, berikut upaya yang Kami lakukan, efforts we undertake include:
antara lain: Certification and permit related to products, including:
1. Sertifikasi dan Perizinan; 1. Certification and Licensing;
2. Penerapan K3 dalam seluruh Kegiatan Operasional; 2. Implementation of Occupational Safety and Health
(OSH) in All Operational Activities;
3. Melaksanakan Pengelolaan Lingkungan; 3. Implementation of Environmental Management;
4. Tanggung Jawab Sosial; 4. Social Responsibility;
5. Traceability; 5. Traceability;
6. Keamanan, Mutu dan Transparansi Produk; 6. Product Safety, Quality, and Transparency;
7. HAM dan Hak Pekerja; 7. Human Rights and Workers’ Rights;
8. Mekanisme Keluhan yang Dijalankan dengan Baik. 8. A Well-Functioning Complaint Mechanism.
Kami juga mempertajam strategi keberlanjutan Kami yang We have formulated our sustainability strategy into 8
dirumuskan kedalam 8 (delapan) pilar keberlanjutan Kami, (eight) key sustainability pillars:
yaitu:
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Pilar Keberlanjutan PT Citra Borneo Utama Tbk
Sustainability Pillars of PT Citra Borneo Utama Tbk
Mekanisme
Keluhan yang Dijalankan
dengan Baik
A Well-Functioning
Complaint Mechanism
Keamanan, Mutu dan
Sertifikasi dan Perizinan Transparansi Produk
Certification and Product Safety, Quality, and
Licensing
Transparency
Pilar Keberlanjutan Melaksanakan
HAM dan Hak Pekerja Sustainability Pillar Pengelolaan
Lingkungan
Human Rights and
Workers’ Rights Implementing
Environmental
PT Citra Borneo Utama Tbk Management
Penerapan K3
dalam seluruh Kegiatan
Operasional
Implementation of Tanggung Jawab Sosiall
Occupational Safety Social Responsibility
and Health in All
Operational Activities
Management
Traceability
Strategi Pencapaian Pilar Keberlanjutan CBUT
CBUT Sustainability Pillars Achievement Strategy
Sertifikasi Dan Perizinan Strategi Perseroan
Certification And Licensing Saat ini Perseroan telah memiliki sertifikasi sebagai berikut:
• Sertifikasi Halal (HAS 23000, Halal Produk, Kosher);
• Sertifikasi Sistem Manajemen Mutu (ISO 9001);
• Sertifikasi Sistem Manajemen Keamanan Pangan dan Pakan (ISO 22000, HACCP, GMP+FSA);
• Sertifikasi Sistem Manajemen Lingkungan (ISO 14001);
• Sertifikasi Sistem Manajemen Keselamatan dan Kesehatan Kerja (ISO 45001, SMK3);
• Sertifikasi keberlanjutan rantai suplai (RSPO-SCCS, ISPO, ISCC);
• Sertifikasi produk minyak goreng sesuai SNI 7709:2019;
• Pemenuhan perizinan terkait (Izin penggunaan merek, CPPOB, MD BPOM).
Company Strategy
Currently, the Company holds the following certifications:
• Halal Certification (HAS 23000, Halal Products, Kosher);
• Quality Management System Certification (ISO 9001);
• Food and Feed Safety Management System Certification (ISO 22000, HACCP, GMP+FSA);
• Environmental Management System Certification (ISO 14001);
• Occupational Health and Safety Management System Certification (ISO 45001, SMK3);
• Supply chain sustainability certification (RSPO-SCCS, ISPO, ISCC);
• Cooking oil product certification according to SNI 7709:2019;
• Fulfillment of related permits (Brand Use Permit, CPPOB, MD BPOM).
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Pendahuluan Introduction 31
Penerapan K3 dalam Strategi Perseroan
seluruh Kegiatan Pada pilar ini, Perseroan berfokus pada penerapan K3 dalam kegiatan operasional, di antaranya:
Operasional • Pemenuhan persyaratan perundangan terkait Keselamatan dan Kesehatan Kerja (K3);
Implementation of OHS in • Pemenuhan standard kompetensi sesuai peraturan K3 yang relevan;
all Operational Activities • Pemenuhan kelayakan operasional peralatan;
• Pemenuhan standard kesehatan pekerja;
• Pemenuhan Penerapan K3 sesuai dengan standar ISO 45001 dan SMK3.
Company Strategy
In this pillar, the Company focuses on implementing OHS in its operational activities, which includes:
• Compliance with legal requirements related to Occupational Health and Safety (OHS);
• Compliance with competency standards in accordance with relevant OHS regulations;
• Compliance with operational equipment suitability;
• Compliance with worker health standards;
• Compliance with OHS implementation in accordance with ISO 45001 and SMK3 standards.
Melaksanakan Pengelolaan Strategi Perseroan
Lingkungan Pada pilar pengelolaan lingkungan, Perseroan fokus pada:
Environmental Management • Pemenuhan persyaratan perundangan lingkungan yang relevan dengan aktivitas operasional;
• Melaksanakan efisiensi penggunaan bahan baku dan bahan penolong dengan cara meningkatkan efektivitas
proses produksi;
• Meningkatkan efisiensi penggunaan energi dalam proses produksi dan proses pendukung;
• Melakukan program efisiensi penggunaan air melalui program 3R (Re-use, Recycle dan Recovery) air limbah
keluaran Waste Water Treatment Plant (WWTP);
• Melakukan pengukuran dan secara berkesinambungan mengurangi emisi Gas Rumah Kaca (greenhouse
gas emissions) dari aktivitas operasional;
• Mengurangi limbah (B3 dan Non B3) yang dihasilkan;
• Tidak melakukan deforestasi, pengembangan industri pada lahan gambut, dan tidak melakukan eksploitasi
(No Deforestation, Peat and Exploitation, NDPE) dalam aktivitas operasional perusahaan;
• Pemenuhan pengelolaan lingkungan sesuai dengan standar ISO 14001.
Company Strategy
In terms of the environmental management pillar, the Company’s focus is set on the following aspects:
• Complying with environmental legal requirements relevant to operational activities;
• Implementing efficient use of raw materials and auxiliary materials by increasing the effectiveness of
production processes;
• Increasing energy efficiency in production and supporting processes;
• Implementing a water efficiency program through the 3R (Reuse, Recycle, and Recovery) of the Waste
Water Treatment Plant (WWTP) management;
• Measuring and continuously reducing greenhouse gas emissions from operational activities;
• Reducing waste (B3 and Non-B3);
• Throughout the entire operational process, commited to not engaging in deforestation, industrial development
on peatlands, and not exploiting (No Deforestation, Peat, and Exploitation, NDPE);
• Complying with environmental management standards in accordance with ISO 14001.
Tanggung Jawab Sosial Strategi Perseroan
Social Responsibility Pada pilar pengelolaan lingkungan, Perseroan berfokus pada:
• Pengembangan komunitas lokal agar mampu untuk terus tumbuh berkelanjutan bersama melalui program
Corporate Social Responsibility (CSR);
• Peningkatan kualitas hidup masyarakat sekitar melalui program pemberdayaan ekonomi, pendidikan,
kesehatan, serta penguatan kapasitas sosial yang berkelanjutan;
• Dukungan terhadap pelestarian lingkungan hidup dalam setiap kegiatan sosial perusahaan, termasuk efisiensi
penggunaan sumber daya, pengurangan dampak lingkungan, dan peningkatan kesadaran lingkungan di
komunitas;
• Pelibatan pemangku kepentingan (stakeholders) secara aktif dalam perencanaan, pelaksanaan, dan evaluasi
program sosial guna memastikan keberlanjutan dan relevansi program jangka panjang.
Company Strategy
• In terms of the environmental management pillar, the Company’s focus is set on the following aspects:
• Developing local communities to grow together with them in a sustainable manner through Corporate
Social Responsibility (CSR) programs;
• Improving the quality of life of surrounding communities through economic empowerment, education, and
healthcare programs, as well as social capacity building which all done continously;
• Throughout the social programs, the Company supports environmental preservation through efficient
use of resources, reducing environmental impacts, and encourgaing the community to be more aware of
its environment;
• Actively engaging stakeholders during the planning, implementation, and evaluation of social programs to
ensure their long-term sustainability and relevance.
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Traceability Strategi Perseroan
Fokus dan strategi Perseroan pada pilar ini adalah:
• Bekerja membangun rantai pasokan minyak kelapa sawit yang sepenuhnya dapat ditelusuri, mewujudkan
ketertelusuran penuh sampai ke hulu pasokan (Traceability to Mill dan Traceability to Plantation);
• Melibatkan pemasok secara aktif dan membantu mereka mengembangkan kapasitas untuk memastikan
kepatuhan terhadap kebijakan dan komitmen kami (Supplier Engagement).
Company Strategy
• The Company's focus and strategy under this pillar are:
• Working to build a fully traceable palm oil supply chain, achieving full traceability all the way to the upstream
supply chain (Traceability to Mill and Traceability to Plantation);
• Actively engaging suppliers and helping them develop the capacity to compliy with our policies and
commitments (Supplier Engagement).
Keamanan, Mutu dan Strategi Perseroan
Transparansi Produk Fokus Perseroan pada pilar ini adalah:
Product Safety, Quality, and • Menjamin keamanan, mutu, dan transparansi seluruh produk yang dihasilkan dan dipasarkan kepada
Transparency pelanggan, yang diwujudkan melalui penerapan standar kualitas yang konsisten, pengendalian proses
produksi dan distribusi secara ketat, serta pemenuhan seluruh persyaratan peraturan dan standar yang
berlaku;
• Memastikan bahwa setiap produk memenuhi aspek keamanan dan mutu sesuai spesifikasi yang ditetapkan,
serta disertai informasi yang jujur, jelas, dan akurat terkait Quality & Quantity (Q & Q) dan karakteristik produk;
• Menyediakan mekanisme pengawasan dan pengaduan guna memastikan kepercayaan pelanggan serta
perbaikan berkelanjutan secara bertanggung jawab.
Company Strategy
The Company's focus on this pillar is:
• Ensuring the safety, quality, and transparency of all products produced and marketed to customers, which
is done by consistently adhering to quality standards, strictly monitoring the production and distribution
processes, and following all applicable regulatory requirements and standards;
• Ensuring that each product meets safety and quality requirements according to specifications, and always
honest, clearly and accurately conveying information regarding Quality & Quantity (Q&Q) and product
characteristics;
• Providing oversight and grievance mechanisms to protect customer trust and act responsibly, continuously
improving.
HAM dan Hak Pekerja Strategi Perseroan
Human Rights and Workers' Fokus Perseroan pada pilar ini adalah:
Rights • Menghormati dan menegakkan hak-hak semua pekerja, termasuk pekerja kontrak dan migran sesuai
peraturan perundangan dan konvensi internasional;
• Mengembangkan kebijakan hak-hak pekerja dan menetapkan mekanisme pengawasan internal untuk
mengidentifikasi serta menyelesaikan permasalahan- permasalahan karyawan;
• Menyediakan pekerjaan yang adil dan setara bagi semua karyawan terlepas dari ras, kewarganegaraan,
agama, dan gender;
• Menyediakan lingkungan kerja yang aman dan menyehatkan, bebas dari pelecehan seksual;
• Menghormati dan menjunjung tinggi hak semua pekerja dan menegakkan hak untuk kebebasan berserikat
dan perundingan bersama;
• Menyediakan peralatan dan pelatihan keselamatan yang memadai guna menerapkan kebijakan K3;
• Menyediakan pelatihan dan pengembangan bagi para karyawan.
Company Strategy
The Company's focus on this pillar is:
• Respecting and upholding the rights of all workers, including contract and migrant workers, in accordance
with laws and international conventions;
• Developing a workers' rights policy and establishing an internal oversight mechanism to identify and
resolve employee issues;
• Providing fair and equal employment for all employees regardless of race, nationality, religion, and gender;
• Providing a safe and healthy work environment, free from sexual harassment;
• Respecting and upholding the rights of all workers and upholding the right to freedom of association and
collective bargaining;
• Providing well-maintained safety equipment and training to implement the OHS policy;
• Providing training and development for employees.
Mekanisme Keluhan yang Strategi Perseroan
Dijalankan dengan Baik Fokus Perseroan pada pilar ini adalah:
Well-Established Grievance • Menyelesaikan keluhan dan konflik dari stakeholder melalui proses yang terbuka, transparan, dan efektif;
Mechanism • Menyediakan mekanisme pengaduan yang mudah diakses, terdokumentasi dengan baik, serta menjamin
tindak lanjut yang adil dan tepat waktu sebagai bagian dari komitmen tata kelola yang baik dan berkelanjutan.
Company Strategy
The Company's focus on this pillar is:
• Resolving stakeholder complaints and conflicts through an open, transparent, and effective process;
• Providing a grievance mechanism that is easily accessible and well-documented, and ensures fair and
timely follow-up as part of its commitment to good and sustainable governance.
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Pendahuluan Introduction 33
Dukungan Kami Terhadap Tujuan
Pembangunan Berkelanjutan (TPB)
Our Support on Sustainable Development GoalS (SDG)
Kami juga memiliki fokus pada Tujuan Pembangunan We also focus on the Sustainable Development Goals
Berkelanjutan (TPB) yang telah menjadi aspirasi warga (SDGs), which have become a global aspiration through our
dunia melalui keberlanjutan Kami selaras dengan tujuan sustainability efforts, aligning with these global objectives
global seperti Tujuan Pembangunan Berkelanjutan set by the United Nations (UN). We support all 17 SDGs
(TPB) yang telah menjadi aspirasi warga dunia melalui in our activities and have mapped out 12 key goals,
Perserikatan Bangsa-Bangsa (PBB). Kami mendukung considering the Company’s strategy alignment, material
17 TPB dalam semua kegiatan Kami dan memetakan 12 matters, direct impact and influence on the Company, as
(dua belas) tujuan utama dengan mempertimbangkan well as other factors relevant to the Company’s strategic
kesesuaian strategi Perseroan, hal-hal material Perseroan, planning.
dampak dan pengaruh langsung pada Perseroan, serta
faktor lain yang menjadi pertimbangan dalam strategi
Perseroan.
Adapun TPB utama Kami, yaitu: Our key SDGs include:
TPB Penjelasan TPB Kontribusi CBUT
No
SDG SDG Explanation Our Contribution
1 Memberantas kemiskinan ekstrem dan mengurangi Memperkuat komitmen terhadap penciptaan lapangan
kemiskinan dalam segala aspek. kerja yang inklusif bagi masyarakat di sekitar wilayah
Eradicate extreme poverty and reduce poverty in all its operasional Perseroan.
forms. Strengthening our commitment to creating inclusive job
opportunities for communities in the areas surrounding
the Company’s operations.
2 Menghilangkan Kelaparan, Mencapai Ketahanan Pangan Pemberian bantuan tambahan makanan bergizi bagi anak
dan Gizi yang Baik, Serta Meningkatkan Pertanian penderita stunting yang berada di sekitar area operasional
Berkelanjutan. Perseroan.
Eradicating Hunger, Achieving Food Security and Providing additional nutritious food donation for children
Improved Nutrition, and Promoting Sustainable suffering from stunting in areas surrounding the
Agriculture. Company’s operations.
3 Menjamin Kehidupan yang Sehat dan Meningkatkan Berpartisipasi dalam rangka kegiatan funwalk (jalan sehat)
Kesejahteraan Seluruh Penduduk Semua Usia. dan open turnamen volley ball di desa area operasional
Ensuring Healthy Lives and Promoting Wellbeing for All Perseroan.
at All Ages. Participating in fun walk activities and an open volleyball
tournament in villages around the Company's operational
areas.
4 Menjamin Kualitas Pendidikan yang Inklusif dan Merata Meningkatkan kompetensi karyawan melalui berbagai
Serta Meningkatkan Kesempatan Belajar Sepanjang program pendidikan dan pelatihan serta meningkatkan
Hayat untuk Semua. pendidikan pada masyarakat di sekitar operasional melalui
Ensuring Inclusive and Equitable Quality Education and program beasiswa Pendidikan.
Promoting Lifelong Learning Opportunities for All. Enhancing employee competencies through various
education and training programs, as well as improving
education in communities near operational areas through
scholarship programs.
5 Mencapai Kesetaraan Gender dan Memberdayakan Kaum Memberikan kesetaraan dan kesempatan kerja bagi setiap
Perempuan. karyawan dan memiliki kesempatan yang sama dalam
Achieving Gender Equality and Empowering Women. bekerja dan mengembangkan karirnya.
Ensuring equal opportunities and employment for all
employees, providing fair chances for career development.
6 Pengelolaan Air Bersih dan Sanitasi Layak. Melakukan efisiensi pada penggunaan air clean water dan
Managing Clean Water and Ensuring Proper Sanitation. pemanfaatan limbah cair dari limbah WWTP (Wastewater
Treatment Plant).
Increasing efficiency in clean water usage and utilizing
wastewater from the Wastewater Treatment Plant
(WWTP).
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TPB Penjelasan TPB Kontribusi CBUT
No
SDG SDG Explanation Our Contribution
7 Menjamin Akses Energi yang Terjangkau, Andal, Penggunaan energi listrik yang berasal dari cangkang
Berkelanjutan, dan Modern. dan bahan bakar minyak berjenis solar. Dengan menekan
Ensuring Access to Affordable, Reliable, Sustainable, dan mengurangi penggunaan energi fosil dan beralih
and Modern Energy. menggunakan sumber energi alternatif yang terbarukan.
Utilizing electricity sourced from palm kernel shells and
diesel fuel, while reducing fossil energy consumption and
transitioning to renewable energy alternatives.
8 Meningkatkan Pertumbuhan Ekonomi yang Inklusif dan Menerapkan penggunaan tenaga kerja lokal yang
Berkelanjutan. mencapai lebih dari 70% dan pemberdayaan tenaga
Promoting Inclusive and Sustainable Economic Growth. pemasok lokal serta pemberdayaan UMKM.
Employing more than 70% local workers, empowering local
suppliers, and supporting MSMEs.
9 Membangun Infrastruktur Tangguh, Meningkatkan Inovasi dengan meningkatkan mutu dan pengembangan
Industri Inklusif dan Berkelanjutan, Serta Mendorong produk agar mampu bersaing di pasar, salah satunya
Inovasi. adalah dengan menghasikan Minyak Goreng Kemasan
Building Resilient Infrastructure, Promoting Inclusive and (Hanau) yang merupakan minyak goreng premium
Sustainable Industrialization, and Encouraging Innovation. komersial dalam kemasan, berbahan baku sawit (RBDP
Olein) yang diproses di Refinery-Fraksinasi PT CBU dan
telah memenuhi standar mutu nasional.
Innovation through quality improvement and product
development to remain competitive in the market includes
the production of Hanau Packaged Cooking Oil, a premium
commercial cooking oil made from palm oil (RBDP Olein)
processed at PT CBU’s refinery and fractionation facility,
which meets national quality standards.
10 Pola Produksi dan Konsumsi yang Berkelanjutan. 1. a. Pabrik refinery yang berkapasitas sebesar 2.500
Encouraging Sustainable Production and Consumption MT CPO/hari.
Patterns. b. Pabrik fraksinasi dengan kapasitas 2.500 MT
RBDPO/hari.
c. Pabrik kernel crushing dengan total kapasitas 600
MT kernel/hari.
d. Pabrik molding & filling (molding) plant dengan
kapasitas 68.000 MT/tahun.
2. Penyempurnaan pada proses produksi agar dapat
memberikan jaminan kualitas produksi yang terbaik
dengan standar tertinggi.
3. Menggunakan teknologi digital terbaru, yaitu sistem
Programmable Logic Controller (PLC), yang efisien
dengan hasil produksi lebih maksimal.
4. Untuk produksi menggunakan material yang ramah
lingkungan.
5. Melakukan evaluasi keamanan bagi produk yang
diproduksi.
1. a. Refinery plant with a capacity of 2,500 MT CPO/day.
b. A fractionation plant with a capacity of 2,500 MT
of RBDPO per day.
c. A kernel crushing plant with a total capacity of 600
MT of kernels per day.
d. A molding and filling plant with a capacity of
68,000 MT per year.
2. Perfecting production processes to ensure the highest
quality standards.
3. Implementing the latest Programmable Logic
Controller (PLC) system, which increases efficiency
and optimizes production output.
4. Using eco-friendly materials in production.
5. Conducting safety evaluations for all produced goods.
11 Pelestarian dan Pemanfaatan Ekosistem Lautan. Melestarikan keberadaan hutan mangrove yang berada
Conserving and Sustainably Using Marine Ecosystems. di sekitar area operasional Perseroan.
Preserving the mangrove forests located around the
Company's operational areas.
12 Pelestarian dan Pemanfaatan Berkelanjutan Ekosistem 1. Kegiatan program penghijauan yang dilakukan oleh
Daratan. Perseroan berkerjasama dengan pemilik Kawasan
Conserving and Sustainably Utilizing Terrestrial Industri meliputi penanaman bibit-bibit pohon dan
Ecosystems. pembuatan taman-taman hijau.
2. Partisipasi pengelolaan sampah tepat guna menjadi
BBM.
1. Green initiative programs in collaboration with
Industrial Estate owners, including tree planting and
the creation of green parks.
2. Participating in waste management initiatives to
convert waste into fuel.
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Pendahuluan Introduction 35
Inovasi Keberlanjutan Kami
Our Sustainability Innovation
Kami memiliki komitmen yang kuat untuk terus We are strongly committed to continuously implementing
mengimplementasikan praktik terbaik dalam mewujudkan best practices in achieving our sustainability vision and
visi dan misi keberlanjutan di seluruh aspek bisnis dan mission across all aspects of our business and operations.
operasional. Komitmen ini sejalan dengan ambisi nasional This commitment is consistent with Indonesia’s national
Indonesia dalam mendorong pembangunan berkelanjutan, ambition to promote sustainable development, particularly
khususnya dalam mempercepat transisi menuju energi in accelerating the transition to clean energy and reducing
bersih dan pengurangan emisi karbon. carbon emissions.
Sebagai bentuk kontribusi nyata, Kami mengembangkan As a form of tangible contribution, we are developing
inovasi energi terbarukan melalui pemanfaatan cangkang renewable energy innovations through the utilization
kelapa sawit, limbah biomassa dari proses produksi, of palm oil shells, biomass waste from the production
sebagai sumber energi alternatif. Inisiatif ini tidak hanya process, as an alternative energy source. This initiative
mendukung pengurangan ketergantungan terhadap bahan not only supports the reduction of dependence on fossil
bakar fosil, tetapi juga memperkuat peran Kami dalam fuels but also strengthens our role in building a low-carbon
membangun ekonomi rendah karbon serta mendukung economy and supporting the achievement of national
pencapaian target nasional dalam agenda keberlanjutan targets in the energy sustainability agenda. Through
energi. Melalui pendekatan ini, Kami menegaskan peran this approach, we affirm our strategic role in leading the
strategis dalam memimpin transformasi industri ke arah industry’s transformation towards a more environmentally
yang lebih ramah lingkungan dan berkelanjutan. friendly and sustainable future.
Sejak tahun 2019, Perseroan menggunakan pembangkit Since 2019, we have been using power plants that are
listrik yang sebagian besar berbahan bakar biomassa primarily fueled by biomass, namely palm kernel shells
yaitu cangkang sawit dan wood chip. Energi listrik yang and wood chips. The electrical energy generated is in the
dihasilkan berupa tenaga uap dari hasil pembakaran form of steam from the combustion of palm kernel shells.
cangkang kelapa sawit. Energi yang dihasilkan memiliki The energy generated has a capacity of approximately 2
kapasitas sekitar 2 x 7,5 MW, digunakan untuk penerang x 7.5 MW, which is used for lighting and operating factory
dan pengoperasian mesin pabrik. Perseroan berkomitmen machinery. The Company is committed to making various
untuk melakukan berbagai upaya, termasuk di antaranya efforts, including gradually reduce the use of fossil fuels
mengurangi penggunaan energi fosil secara bertahap and switch to renewable alternative energy sources.
dan beralih menggunakan sumber energi alternatif yang
terbarukan.
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Kegiatan Membangun Budaya
Keberlanjutan [OJK F.1]
Activities In Building Sustainability Culture
Perseroan menyadari bahwa keberhasilan pelaksanaan The Company recognize that the successful implementation
strategi keberlanjutan sangat dipengaruhi oleh dukungan of its sustainability strategy is greatly influenced by
dari para pemangku kepentingan, baik internal maupun the support of both internal and external stakeholders.
eksternal. Oleh karena itu, Kami secara berkala melakukan Therefore, we regularly conduct socialization of its code
sosialisasi kode etik dan nilai budaya Perseroan sebagai of ethics and corporate cultural values as a foundation
landasan penerapan budaya keberlanjutan Perseroan, for implementing the Company’s sustainability culture, as
serta berbagai inisiatif keberlanjutan Perseroan. well as various sustainability initiatives from the Company.
Kepada pemangku kepentingan internal, sosialisasi dan For internal stakeholders, socialization and internalization
internalisasi dilakukan dengan memanfaatkan berbagai are carried out using various media and in different
media dan kesempatan, termasuk saat manajemen opportunities, including scheduled management meetings
melakukan rapat yang terjadwal maupun pertemuan lain and other incidental gatherings. Throughout 2025, the
yang bersifat insidental. Selama tahun 2025, kepada Company conducted the following socialization activities
pemangku kepentingan di internal Perseroan, dilakukan for internal stakeholders:
sosialisasi antara lain:
1. Sosialisasi nilai-nilai perusahaan setiap apel Senin pagi; 1. Socialization of corporate values during the Monday
morning assembly;
2. Sosialisasi kebijakan etika bisnis di Website dan di 2. Socialization of the business ethics policy on the
human resource information system; website and human resource information system;
3. Sosialisasi pencegahan korupsi dan fraud untuk 3. Socialization of anti-corruption and fraud prevention
semua Karyawan; for all employees;
4. Sosialisasi kebijakan kerahasiaan data perusahaan di 4. Socialization of company data confidentiality policies
human resource information system in the human resource information system
5. Sosialisasi Kebijakan WBS di human resource 5. Socialization of WBS policies in the human resource
information system information system
6. Sosialisasi kebijakan Sustainability di Website; 6. Socialization of the sustainability policy on the Website;
7. Sosialisasi Kebijakan Tanpa Deforestasi, Tanpa 7. Socialization of the No Deforestation, No Peat, No
Gambut, Tanpa Exploitasi (NDPE) di Website. Exploitation (NDPE) Policy on the Website.
Sementara itu, sosialisasi kepada pemangku kepentingan Meanwhile, socialization for external stakeholders, such as
eksternal, seperti pelanggan, masyarakat, regulator, customers, the community, regulators, and other external
dan pemangku kepentingan eksternal lainnya, dilakukan stakeholders, is conducted through various media,
melalui berbagai media seperti situs web, dan media including the Company website, print and electronic
massa cetak maupun elektronik melalui kegiatan jumpa media, press conferences, press releases, and other
pers, press release, dan sebagainya. Berbagai kegiatan channels. These socialization efforts also serve as CBUT’s
sosialisasi tersebut sekaligus merupakan upaya dan commitment to building a sustainability culture.
komitmen CBUT dalam membangun budaya keberlanjutan.
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Pendahuluan Introduction 37
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Ikhtisar Kinerja
Keberlanjutan
Sustainability Performance Highlights
PT Citra Borneo Utama
Tbk berkomitmen
menciptakan
nilai keberlanjutan
dalam setiap langkah
bisnis, dengan
menghadirkan kinerja PT Citra Borneo Utama Tbk
yang bertanggung is committed to creating
jawab bagi pemangku sustainable value in
every aspect of its
kepentingan serta business, delivering
berkontribusi terhadap responsible performance
for its stakeholders
pelestarian
and contributing to
lingkungan environmental conservation
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Aspek Ekonomi [B.1]
Economic Aspects
Kinerja Ekonomi Satuan
2025 2024 2023
Economic Performance Unit
Kuantitas Produksi [B.1.a]
Production Quantity [B.1.a]
RBDPO (Refined Bleached Deodorized Palm Oil) MT 578.928 387.833 746.544
RBDP Olein (Refined Bleached Deodorized Palm MT 467.921 296.406 584.864
Olein)
RBDPS (Refined Bleached Deodorized Palm MT 101.320 67.661 137.360
Stearin)
PFAD (Palm Fatty Acid Distillate) MT 21.898 14.659 29.323
CPKO (Crude Palm Kernel Oil) MT 9.166 21.099 24.998
PKE (Palm Kernel Expeller) MT 37.506 28.695 34.448
Jumlah Produksi MT 1.216.740 816.353 1.557.538
Total Production
Penjualan [B.1.b]
Sales [B.1.b]
Jumlah Penjualan RBDPO Rp-Miliar 164 303 293
Total RBDPO Sales Rp-Billion
Jumlah Penjualan PFAD Rp-Miliar 254 207 346
Total PFAD Sales Rp-Billion
Jumlah Penjualan RBDP Olein Rp-Miliar 7.851 4.234 7.297
Total RBDP Olein Sales Rp-Billion
Jumlah Penjualan CPO Rp-Miliar 2.990 3.691 330
Total CPO Sales Rp-Billion
Jumlah Penjualan RBDPS Rp-Miliar 1.667 861 1.703
Total RBDPS Sales Rp-Billion
Jumlah Penjualan CPKO Rp-Miliar 836 396 286
Total CPKO Sales Rp-Billion
Jumlah Penjualan PKE Rp-Miliar 80 42 49
Total PKE Sales Rp-Billion
Lain-Lain Rp-Miliar 3.118 3.720 346
Others Rp-Billion
Bottle – Minyak Hanau Rp-Miliar 38 - -
Rp-Billion
Total Penjualan Rp-Miliar 13.971 9.766 10.319
Total Sales Rp-Billion
Laba Tahun Berjalan [B.1.c] Rp-Juta 106.175 68.186 144.242
Profit for the Year [B.1.c] Rp-Million
Produk Ramah Lingkungan [B.1.d]
Environmentally Friendly Products [B.1.d]
Produk Ramah Lingkungan Jumlah 8 6 6
Environmentally Friendly Products Total
Pelibatan Pihak Lokal [B.1.e]
Involvement of Local Parties [B.1.e]
Jumlah Tenaga Kerja Lokal Orang 169 134 167
Total Local Workforce People
Jumlah Pemasok Lokal Entitas 37 33 42
Total Local Vendors Entities
Catatan | Notes:
*Hanau baru diluncurkan pada tahun 2025.
*Hanau was launched in 2025.
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Aspek Lingkungan Hidup [B.2]
Environmental Aspect
Kinerja Lingkungan Satuan
2025 2024 2023
Environmental Performance Unit
Penggunaan Air [B.2.a]
Energy Usage [B.2.a]
Air Permukaan M3 647.672 579.938 702.064
Surface Water
Air yang Didaur Ulang M3 2.507 2.762 25.728
Recycled Water
Penggunaan Energi [B.2.a]
Energy Usage [B.2.a]
BBM/Solar Liter 2.496.805 1.697.162 2.950.420
Fuel/Diesel
Gigajoule 96.376,7 65.510,45 100.904,36
Energi Terbarukan/Penggunaan Listrik dari Kwh 16.949.650 20.639.799 28.097.594
Cangkang Kelapa Sawit dan Woodchips
Renewable Energy/Electricity Usage from Palm Gigajoule 61.018,7 74.303,28 101.151,34
Kernel Shell and Woodchips
Jumlah Penggunaan Energi Gigajoule 157.395,41 139.813,73 215.824,02
Total Energy Usage
Penambahan (Pengurangan) Emisi yang Dihasilkan [B.2.b]
Addition (Reduction) of Generated Emission [B.2.b]
Emisi Cakupan 1 TonCO2eq 1.811,44 (3.121,26) 2.708,76
Scope 1 Emission
Emisi Cakupan 2* TonCO2eq 31.385,96 - -
Scope 2 Emission
Emisi Cakupan 3* TonCO2eq 635.234,45 - -
Scope 3 Emission
Penambahan (Pengurangan) Limbah dan Efluen [B.2.c]
Addition (Reduction) of Waste and Effluent [B.2.c]
Volume Limbah B3 Ton (849) 6.202 (590)
B3 Waste Volume
Volume Limbah Non B3 Kg 12.745 (2.580) 37.676
Non-B3 Waste Volume
Volume Limbah Air M3 (255) (22.966) (1.967)
Wastewater Volume
Pelestarian Keanekaragaman Hayati [B.2.d]
Biodiversity Preservation [B.2.d]
Pelestarian Mangrove Rp-Juta - 16 12
Mangrove Planting Rp-Million
Biaya Lingkungan Rp-Juta 67 58 75
Environmental Costs Rp-Million
Catatan | Notes:
*Baru dihitung atau diungkapkan pada tahun 2025.
*Will be calculated or disclosed in 2025.
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Aspek Sosial [B.3]
Social Aspects
Selama 2025, Aspek Sosial Perseroan difokuskan pada Throughout 2025, the Company’s Social Aspects focused
peningkatan keselamatan kerja, kualitas hubungan dengan on improving occupational safety, enhancing the quality of
masyarakat sekitar, penguatan praktik sosial pemasok, relationships with surrounding communities, strengthening
serta efektivitas dana pemberdayaan/CSR. Dampak suppliers’ social practices, and improving the effectiveness
positif utama mencakup penyerapan tenaga kerja lokal, of empowerment/CSR funding. The main positive impacts
peningkatan kapasitas pekerja melalui pelatihan rutin, included the hiring of local labor, increased worker capacity
dan pertumbuhan peluang ekonomi bagi masyarakat through regular training, and the growth of economic
di sekitar fasilitas. Pada saat yang sama, Perseroan opportunities for communities around the facilities. At the
mengidentifikasi potensi dampak negatif seperti risiko same time, the Company’s identified potential negative
kecelakaan kerja, gangguan lalu lintas, dan kebisingan impacts such as occupational accident risks, traffic
dari aktivitas logistik, serta ketidaksesuaian praktik kerja disturbances and noise from logistics activities, as well as
pada sebagian pemasok. non-compliance with labor practices among some suppliers.
Untuk meminimalkan dampak tersebut, Perseroan To mitigate these impacts, the Company’s implemented
menerapkan Sistem Manajemen K3 yang diperkuat an OHS Management System strengthened by routine
inspeksi rutin, pelatihan, dan audit keselamatan; penataan inspections, training, and safety audits; optimized
jadwal transportasi dan inspeksi kelaikan kendaraan; serta transportation scheduling and vehicle roadworthiness
uji tuntas sosial terhadap pemasok melalui Kode Etik dan inspections; and conducted social due diligence on suppliers
program pembinaan. Perseroan juga telah menggunakan through a Code of Conduct and supplier development
energi listrik terbarukan dari hasil uap pembakaran programs. the Company’s has also utilized renewable
cangkang kelapa sawit untuk kegiatan operasional yang electricity generated from steam produced by the
berasal dari pembangkit listrik milik Kawasan Industri. combustion of palm kernel shells for its operational activities,
Sementara itu, alokasi dana Tanggung Jawab Sosial sourced from the industrial estate’s power plant. Meanwhile,
dan Lingkungan (TJSL) diarahkan berdasarkan needs the allocation of Social and Environmental Responsibility
assessment dan dievaluasi dengan indikator outcome (TJSL) funds was determined based on needs assessments
agar manfaatnya terukur dan berkelanjutan bagi penerima. and evaluated using outcome indicators to measure the
benefits and ensure it is sustainable for beneficiaries.
Indikator Utama Kinerja Aspek Sosial
Main Indicators of Social Aspects Performance
Dampak pada Orang/Daerah/Dana Indikator Kinerja Satuan
2025 2024 2023
Impact on People/Region/Funding Indikator Kinerja Satuan
K3 di fasilitas Total Recordable Incident Rate Kali 3 2 2
(orang) (TRIR) Times
OHS in facilities (people)
Jam kerja aman Jam 246.631 293.834 316.440
Safe work hour Hour
Tingkat kepatuhan audit K3 % 100 100 100
Kontraktor
Compliance level of OHS audit
on Contractor
Rantai pasok & UMKM (orang/daerah) Pemasok prioritas dievaluasi % 100 100 100
Supply chain & MSMEs (people/ Priority suppliers evaluated
region)
Jumlah Pemasok Binaan Entitas - - -
Total Empowered Suppliers Entities
Pelatihan Pemasok Jam/Peserta - - -
Training on Suppliers Hour/
Participant
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Indikator Utama Kinerja Aspek Sosial
Main Indicators of Social Aspects Performance
Dampak pada Orang/Daerah/Dana Indikator Kinerja Satuan
2025 2024 2023
Impact on People/Region/Funding Indikator Kinerja Satuan
Transportasi & lalu lintas Keluhan terkait transportasi; Jumlah - - -
(daerah/orang) Complaint regarding Total
Transportation & traffic (people/ transportation
region)
Ke l u h a n ya n g sudah Jumlah - - -
diselesaikan Total
Settled complaints
Insiden lalu lintas Jumlah 2 - -
Traffic incident Total
Produk & konsumen (orang) Temuan audit mutu Jumlah 11 7 11
Product & consumers (people) Quality audit findings Total
Insiden keamanan pangan Jumlah - - -
Food safety incident Total
Lingkungan yang berdampak sosial Kapasitas boiler menggunakan % - - -
(daerah) CNG
Environment with social impact Boiler capacity using CNG
(region)
KwH Listrik dari Cangkang KwH 16.949.650 20.639.799 28.097.594
kelapa sawit
Electricity KwH from Shell
Investasi sosial (Dana/CSR) (dana/ Dana CSR Rp 1.576.660.527 944.845.669 974.472.794
orang) CSR Fund
Social investment (funding/CSR)
Jumlah Program/ Kegiatan Kegiatan 79 63 51
Programs/Activities Activities
Jumlah penerima manfaat; Orang 4.112 3.246 2006
Total recipient People
KEPATUHAN TERHADAP PERATURAN COMPLIANCE WITH ENVIRONMENTAL
LINGKUNGAN REGULATIONS
Selama 3 (tiga) tahun terakhir, Perseroan berhasil Over the past 3 (three) years, the Company has recorded
mencatatkan kinerja lingkungan yang positif tanpa adanya positive environmental performance with no cases of
kasus pelanggaran terhadap regulasi. Pencapaian ini tidak regulatory violations. This achievement is attributable
lepas dari penerapan budaya keberlanjutan serta konsistensi to the implementation of a sustainability culture and the
seluruh insan Perseroan dalam menjalankan praktik usaha consistent commitment of all Company personnel to
yang bertanggung jawab. Perseroan terus memastikan responsible business practices. The Company continues
kepatuhan penuh terhadap ketentuan hukum dan regulasi to ensure full compliance with all applicable laws and
yang berlaku dalam menjalani kegiatan operasional. regulations in its operational conduct.
KINERJA TATA KELOLA GOVERNANCE PERFORMANCE
Kinerja Tata Kelola Satuan
2025 2024 2023
Governane Performance Unit
Jumlah Insiden Korupsi Insiden 0 0 0
Total Corruption Incidents Incidents
Jumlah Insiden Fraud Insiden 0 0 0
Total Fraud Incidents Incidents
Jumlah Pengaduan WBS Kasus 6 2 0
Total Complaints through WBS Cases
Jumlah Karyawan yang Mengikuti Pelatihan Orang 130 147 119
Total Employees Participated in Training People
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Penghargaan dan Sertifikasi
Awards and Certifications
Penghargaan di Tahun 2025
Awards in 2025
28 Oktober 2025 28 Oktober 2025
Sebagai Perusahaan Penerima Sebagai Kontributor
Fasilitas Kepabeanan Terpatuh Penerimaan Negara Terbesar
Tahun 2025 Pertama Periode 2024 s.d
Semester I 2025
Bea Cukai Pangkalan Bun Bea Cukai Pangkalan Bun
October 28, 2025 October 28, 2025
As the 2025 Most Compliant As the First-Largest
Company to Receive Customs Contributor to State Revenue
Facility for the 2024 Period until the
First Half of 2025
Pangkalan Bun Customs Pangkalan Bun Customs
Office Office
SERTIFIKASI YANG MASIH BERLAKU VALID CERTIFICATES UNTIL 2025
HINGGA TAHUN 2025
Tanggal
Dikeluarkannya
Jenis Sertifikat Bidang Sertifikat Dikeluarkan Oleh Masa Berlaku
Sertifikasi
Sertifikasi
Types of Certificates Category Issuer Validity Period
Issuance Date
18 April 2024 RSPO-SCCS Sistem Manajemen Sustainability Control Union 17 April 2029
April 18, 2024 Sustainability Management April 17, 2029
System
28 Maret 2023 ISO 22000:2018 Sistem Manajemen Keamanan Sucofindo 14 Januari 2028
March 28, 2023 Pangan January 14, 2028
Food Safety Management
System
30 Mei 2024 SNI CXC 1:1969 Rev 2020 Sistem Manajemen Keamanan Sucofindo 10 Januari 2028
May 30, 2024 (HACCP) Pangan January 10, 2028
Food Safety Management
System
28 Maret 2023 ISO 9001:2015 Sistem Manajemen Mutu Sucofindo 10 Januari 2028
March 28, 2023 Quality Management System January 10, 2028
7 Mei 2024 GMP+FSA Sistem Manajemen Keamanan Sucofindo 9 Januari 2028
May 7, 2024 Pakan January 9, 2028
Feed Safety Management
System
13 September 2019 Rekomendasi CPPOB Pengawasan Produksi Pangan Loka POM Kotawaringin -
September 13, 2019 Olahan yang aman, bermutu Barat
dan layak untuk dikonsumsi
Supervision of the Production
of Processed Food that is
safe, of high quality, and fit
for consumption
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Tanggal
Dikeluarkannya
Jenis Sertifikat Bidang Sertifikat Dikeluarkan Oleh Masa Berlaku
Sertifikasi
Sertifikasi
Types of Certificates Category Issuer Validity Period
Issuance Date
29 Maret 2023 SNI Produk "Minyakita SNI Produk Sucofindo 2 Juni 2028
March 29, 2023 SNI for “Minyakita” SNI for Product June 2, 2028
29 Maret 2023 SNI Produk "Hanau" SNI Produk Sucofindo 2 Juni 2028
March 29, 2023 SNI for “Hanau” SNI for Product June 2, 2028
29 Maret 2023 SNI Produk "Nuriyah SNI Produk Sucofindo 2 Juni 2028
March 29, 2023 Cooking Oil" SNI for Product June 2, 2028
SNI for “Nuriyah Cooking
Oil”
15 Juni 2020 Izin Edar (NIE) Produk Izin Edar Produk BPOM 9 Mei 2030
June 15, 2020 "Minyakita" Pillow Pack Distribution Permit May 9, 2030
Distribution Permit (NIE)
of “Minyakita” Pillow Pack
Product
9 Mei 2025 Izin Edar (NIE) Produk Izin Edar Produk BPOM 9 Mei 2030
May 9, 2025 "Minyakita" Botol Plastik Distribution Permit May 9, 2030
Distribution Permit (NIE) of
“Minyakita” Plastic Bottle
29 Agustus 2022 Izin Edar (NIE) Produk Izin Edar Produk BPOM 29 Agustus 2027
August 29, 2022 "Hanau" Pillow Pack Distribution Permit August 29, 2027
Pillow Pack Distribution
Permit (NIE) of “Minyakita”
Pillow Pack Product
14 Mei 2025 Izin Edar (NIE) Produk Izin Edar Produk BPOM 14 Mei 2030
May 14, 2025 "Hanau" Botol Plastik Distribution Permit May 14, 2030
Distribution Permit (NIE) of
“Hanau” Plastic Bottle
29 Agustus 2022 Izin Edar (NIE) Produk Izin Edar Produk BPOM 29 Agustus 2027
August 29, 2022 "Nuriyah Cooking Oil" Distribution Permit August 29, 2027
Pillow Pack
Distribution Permit (NIE)
of “Nuriyah Cooking Oil”
Pillow Pack
7 Maret 2025 Izin Edar (NIE) Produk Izin Edar Produk BPOM 7 Maret 2030
March 7, 2025 "Nuriyah Cooking Oil" Botol Distribution Permit March 7, 2030
Plastik
Distribution Permit (NIE)
of “Nuriyah Cooking Oil”
Plastic Bottle
28 Maret 2024 Persetujuan Penggunaan Merek Produk DIRJEN Perdagangan 28 Maret 2028
March 28, 2024 Merek Minyakita Product Brand Dalam Negeri March 28, 2028
Approval for the Use of the DIRJEN Perdagangan
Minyakita Brand Dalam Negeri
17 Desember 2019 Sertifikat Merek "Hanau" Merek Produk Kementerian Hukum dan 17 Desember 2029
December 17, 2019 “Hanau” Brand Certificate Product Brand Hak Asasi Manusia December 17, 2029
Kementerian Hukum dan
Hak Asasi Manusia
17 Desember 2019 Sertifikat Merek "Nuriyah Merek Produk Kementerian Hukum dan 17 Desember 2029
December 17, 2019 Cooking Oil" Product Brand Hak Asasi Manusia December 17, 2029
“Nuriyah Cooking Oil” Kementerian Hukum dan
Brand Certificate Hak Asasi Manusia
28 Maret 2024 Pencatatan Perjanjian Merek Produk Kementerian Hukum dan 28 Maret 2028
March 28, 2024 Lisensi Atas Merek Product Brand Hak Asasi Manusia March 28, 2028
Minyakita Kementerian Hukum dan
Registration of the Brand Hak Asasi Manusia
License Agreement for
Minyakita
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Tanggal
Dikeluarkannya
Jenis Sertifikat Bidang Sertifikat Dikeluarkan Oleh Masa Berlaku
Sertifikasi
Sertifikasi
Types of Certificates Category Issuer Validity Period
Issuance Date
27 Mei 2022 Ijin Penerapan CPPOB Pengawasan Produksi Pangan BPOM 26 Mei 2027
May 27, 2022 P e r m i t fo r t h e Olahan yang aman, bermutu May 26, 2027
Implementation of CPPOB dan layak untuk dikonsumsi
Supervision of the Production
of Processed Food that is
safe, of high quality, and fit
for consumption
13 Juli 2022 Ketetapan Halal Halal Produk LPPOM MUI 12 Juli 2026
July 13, 2022 Halal Determination Halal Product July 12, 2026
13 Juli 2022 Halal Assurance System Halal Produk LPPOM MUI 12 Juli 2026
July 13, 2022 Status Halal Product July 12, 2026
System Status
14 Juli 2022 Sertifikat Halal Halal Produk BPJPH -
July 14, 2022 Halal Certificate Halal Product
21 September 2023 Sertfikat Kosher Halal Produk Yahudi OK Kosher Certification 30 November 2025
September 21, 2023 Kosher Certificate Jewish Kosher Product November 30, 2025
29 April 2024 Izin Edar (NIE) Produk Izin Edar Produk BPOM 29 April 2029
April 29, 2024 “Hanau” Kemasan Plastik Distribution Permit April 29, 2029
2 liter
Distribution Permit (NIE)
for “Hanau” 2-liter Plastic
Packaging
29 April 2024 Izin Edar (NIE) Produk Izin Edar Produk BPOM 29 April 2029
April 29, 2024 “Nuriyah Cooking Oil“ Distribution Permit April 29, 2029
Kemasan Plastik 2 liter
Distribution Permit (NIE)
for “Nuriyah Cooking Oil”
2-liter Plastic Packaging
1 Juli 2024 Izin Edar (NIE) Produk Izin Edar Produk BPOM 1 Juli 2029
July 1, 2024 “Minyakita“ Kemasan Distribution Permit July 1, 2029
Plastik 2 liter
Distribution Permit (NIE)
for “Minyakita” 2-liter
Plastic Packaging
2 Juli 2025 ISO 14001:2015 Sistem Manajemen Lingkungan Sucofindo 1 Juli 2028
July 2, 2025 Enviromental Management July 1, 2028
System
2 Juli 2025 ISO 45001:2018 Sistem Manajemen K3 Sucofindo 1 Juli 2028
July 2, 2025 Occupational Health & Safety July 1, 2028
Management System
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Penjelasan
Direksi
Explanation of the Board of Directors
Di bawah arahan dan
komitmen Direksi,
PT Citra Borneo Utama Tbk
terus mendorong kinerja
berkelanjutan yang bernilai, Under the guidance and
dengan memastikan commitment of the Board of
Directors, PT Citra Borneo
keseimbangan antara Utama Tbk strives to
pencapaian bisnis, enhance valuable sustainable
performance, by ensuring
pemenuhan harapan a balance of business
pemangku kepentingan, achievement, fulfillment of
serta kontribusi nyata dalam stakeholders’ expectation,
and tangible contribution in
menjaga dan meningkatkan sustaining and enhancing the
kualitas lingkungan. quality of the environment.
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Penjelasan Direksi
Explanation of the Board of Directors
Rorry Christian Tobing
Direktur Utama
President Director
Berkat kolaborasi yang
erat dengan seluruh
pemangku kepentingan,
Perseroan berhasil
menjaga keseimbangan
antara pertumbuhan Through close collaboration with
ekonomi dengan all stakeholders, the Company
tanggung jawab terhadap has successfully maintained a
balance between economic growth
sosial dan lingkungan
and social and environmental
sebagai bagian dari visi responsibility as part of its long-
jangka panjang. term vision.
Pemegang Saham dan Pemangku Kepentingan yang Kami Hormati,
Esteemed Shareholders and Stakeholders,
Memasuki tahun buku 2025, PT Citra Borneo Utama Tbk Entering the 2025 fiscal year, PT Citra Borneo Utama Tbk
terus memperkuat komitmen untuk mengintegrasikan remains committed to integrating sustainability into every
prinsip keberlanjutan dalam setiap aspek operasional dan aspect of the Company’s operations and strategy. This year
strategi bisnis Perseroan. Tahun ini menjadi momentum marks a significant milestone as the Company strengthens
penting bagi Perseroan untuk memperkuat fondasi its foundation for sustainable growth amid global industry
pertumbuhan yang berkelanjutan di tengah dinamika dynamics, increasing demands for responsible business,
industri global, peningkatan tuntutan terhadap praktik and growing attention to Environmental, Social, and
bisnis yang bertanggung jawab, serta semakin kuatnya Governance (ESG) considerations.
perhatian terhadap aspek Environmental, Social, and
Governance (ESG).
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Penjelasan Direksi Explanation of the Board of Directors 51
Salah satu tonggak penting dalam perjalanan keberlanjutan One of the key milestones in the Company’s sustainability
Perseroan adalah keberhasilan memperoleh sertifikasi journey is the successful attainment of the Roundtable on
Roundtable on Sustainable Palm Oil (RSPO) Supply Chain Sustainable Palm Oil (RSPO) Supply Chain Certification
Certification Standard (SCCS) pada 18 April 2024 dari Standard (SCCS) on April 18, 2024, from Control Union.
Control Union. Pencapaian ini menjadi landasan kuat This achievement provides a strong foundation for
bagi Perseroan dalam memastikan bahwa seluruh rantai the Company to ensure that the entire supply chain is
pasok dikelola secara bertanggung jawab dan transparan managed responsibly and transparently in accordance
sesuai dengan standar keberlanjutan global. Sertifikasi with global sustainability standards. This certification
tersebut tidak hanya membuka peluang yang lebih luas not only opens up broader opportunities to expand
untuk memperluas akses pasar internasional, tetapi juga access to international markets but also enhances
meningkatkan kepercayaan pelanggan serta memperkuat customer trust and strengthens the Company’s position in
posisi Perseroan dalam menjawab ekspektasi investor meeting investor and stakeholder expectations regarding
dan pemangku kepentingan terhadap praktik bisnis yang sustainable business practices.
berkelanjutan.
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Komitmen Perseroan terhadap praktik operasional The Company’s commitment to sustainable operational
berkelanjutan diperkuat melalui perolehan sertifikasi ISO practices was reinforced by the attainment of ISO
14001:2015 untuk Sistem Manajemen Lingkungan dan 14001:2015 certification for Environmental Management
ISO 45001:2018 untuk Sistem Manajemen Keselamatan Systems and ISO 45001:2018 certification for Occupational
dan Kesehatan Kerja (K3) pada 2 Juli 2025. Pencapaian Health and Safety (OHS) Management Systems on July
ini mencerminkan upaya Perseroan dalam menerapkan 2, 2025. This achievement reflects the Company’s efforts
standar internasional dalam pengelolaan lingkungan serta to implement international standards in environmental
perlindungan kesehatan dan keselamatan kerja di seluruh management as well as occupational health and safety
kegiatan operasional. Sepanjang tahun 2025, Perseroan protection across all operational activities. Throughout
terus menjaga keseimbangan antara pertumbuhan 2025, the Company continues to maintain a balance
ekonomi dengan tanggung jawab sosial dan lingkungan between economic growth and social and environmental
melalui berbagai inisiatif strategis yang berfokus pada responsibility through various strategic initiatives
efisiensi operasional, pengelolaan sumber daya secara focused on operational efficiency, responsible resource
bertanggung jawab, serta peningkatan kontribusi sosial. management, and increased social contributions.
Laporan Keberlanjutan ini menjadi wujud komitmen This Sustainability Report embodies the Company’s
Perseroan dalam menjalankan praktik bisnis yang commitment to conducting business practices that are
transparan, akuntabel, dan berorientasi jangka panjang. transparent, accountable, and long-term oriented. With
Dengan dukungan seluruh pemangku kepentingan, the support of all stakeholders, the Company continues to
Perseroan terus mengembangkan kebijakan dan inisiatif develop policies and initiatives aligned with ESG principles
yang selaras dengan prinsip ESG guna menciptakan nilai to create sustainable value and support the achievement
tambah yang berkelanjutan serta mendukung pencapaian of the Sustainable Development Goals (SDGs). With a spirit
Tujuan Pembangunan Berkelanjutan (TPB). Dengan of innovation and collaboration, the Company is optimistic
semangat inovasi dan kolaborasi, Perseroan optimistis that it can continue to strengthen its sustainability
dapat terus memperkuat kinerja keberlanjutan dan performance and make a broader contribution to inclusive
memberikan kontribusi yang lebih luas bagi pembangunan and sustainable development.
yang inklusif dan berkelanjutan
KEBIJAKAN UNTUK MERESPON POLICIES TO ADDRESS CHALLENGES IN
TANTANGAN DALAM PEMENUHAN ACHIEVING SUSTAINABILITY STRATEGY
STRATEGI KEBERLANJUTAN [OJK D.1.A] [OJK D.1.A]
NILAI KEBERLANJUTAN KAMI OUR SUSTAINABILITY VALUES
Dalam menjalankan seluruh kegiatan operasionalnya, In conducting all of its operations, the Company consistently
Perseroan senantiasa menjunjung tinggi nilai-nilai upholds sustainability values as the cornerstone of every
keberlanjutan sebagai landasan utama dalam setiap proses decision-making process and business activity. The
pengambilan keputusan dan pelaksanaan aktivitas bisnis. Company is committed to continuously delivering top
Perseroan berkomitmen untuk terus menghadirkan kinerja performance through responsible business practices,
terbaik melalui praktik bisnis yang bertanggung jawab, without compromising the interests of future generations.
tanpa mengorbankan kepentingan generasi mendatang. As the foundation for building a sustainable culture, the
Sebagai fondasi dalam membangun budaya keberlanjutan, Company has developed core values embodied in the
Perseroan mengembangkan nilai inti perusahaan yang CITRA principles: Competence, Integrity, Teamwork,
terangkum dalam prinsip CITRA, yaitu Competence, Respect, and Achievement.
Integrity, Teamwork, Respect, dan Achievement.
• Competence, yaitu mengedepankan standar tinggi • Competence, prioritizing high standards of
dalam pengetahuan, keahlian, dan pengalaman guna knowledge, expertise, and experience to ensure
memastikan kualitas kerja yang unggul. superior work quality.
• Integrity, yaitu menjunjung tinggi kejujuran, • Integrity, upholding honesty, responsibility, and
tanggung jawab, dan profesionalisme dalam setiap professionalism in all work activities.
aktivitas kerja.
• Teamwork, yaitu membangun kerja sama yang solid • Teamwork, building strong cooperation and mutual
dan saling percaya antar individu maupun unit kerja trust among individuals and work units to achieve
dalam mencapai tujuan bersama. common goals.
• Respect, yaitu menumbuhkan sikap saling menghargai • Respect, fostering an attitude of mutual appreciation
dan menghormati antar karyawan sebagai bagian dari and respect among employees as part of an inclusive
budaya kerja yang inklusif. work culture.
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• Achievement, yaitu berorientasi pada pencapaian • Achievement, focuses on achieving the best possible
hasil terbaik melalui efisiensi, efektivitas, serta results through efficiency, effectiveness, and the
penerapan sistem dan prosedur yang optimal. implementation of optimal systems and procedures.
Bagi Perseroan, keberlanjutan merupakan pedoman For the Company, sustainability serves as a strategic
strategis yang terintegrasi dalam seluruh aktivitas guiding principle that is integrated into all operational
operasional dan pengembangan bisnis. Perseroan activities and business development. The Company
meyakini bahwa keberlanjutan hanya dapat tercapai believes that sustainability can only be achieved through
melalui keseimbangan antara pertumbuhan ekonomi, a balance between economic growth, social welfare,
kesejahteraan sosial, dan kelestarian lingkungan. Oleh and environmental conservation. Therefore, business
karena itu, strategi bisnis tidak hanya berfokus pada kinerja strategies do not focus solely on short-term financial
finansial jangka pendek, tetapi juga mempertimbangkan performance but also consider long-term impacts on the
dampak jangka panjang terhadap industri, masyarakat, industry, society, and the environment, which are realized
dan lingkungan, yang diwujudkan melalui praktik produksi through responsible production practices, sustainable
yang bertanggung jawab, pengelolaan rantai pasok supply chain management, and strengthened corporate
berkelanjutan, serta penguatan tata kelola perusahaan. governance.
Nilai keberlanjutan tersebut juga menjadi dasar dalam These sustainability values also form the foundation for
penyusunan kebijakan dan pengembangan bisnis, termasuk policy formulation and business development, including
dalam industri hilir kelapa sawit, guna menghasilkan in the downstream palm oil industry, to produce products
produk yang berdaya saing global sekaligus berkelanjutan. that are both globally competitive and sustainable. The
Perseroan terus menanamkan nilai ini dalam budaya kerja Company continues to instill these values in its work
untuk membangun sumber daya manusia yang unggul dan culture to build a superior and adaptive workforce,
adaptif, serta akan memperkuat komitmen melalui inovasi and will strengthen its commitment through innovation
dan program yang responsif terhadap perkembangan and programs that are responsive to technological
teknologi, regulasi, dan kebutuhan sosial, sehingga dapat advancements, regulations, and social needs, so that it
terus tumbuh secara bertanggung jawab dan memberikan can continue to grow responsibly and make sustainable
kontribusi berkelanjutan. contributions.
RESPON TERHADAP ISU KEBERLANJUTAN RESPONSE TO SUSTAINABILITY ISSUES
Dalam beberapa tahun terakhir, isu keberlanjutan In recent years, sustainability has increasingly become
semakin menjadi perhatian utama di berbagai sektor a priority in various industrial sectors, including for the
industri, termasuk bagi Perseroan. Perubahan iklim, Company. Climate change, limited natural resources, and
keterbatasan sumber daya alam, serta meningkatnya growing public awareness of the environmental impact
kesadaran masyarakat terhadap dampak lingkungan dari of business activities are driving companies to adopt
aktivitas bisnis mendorong perusahaan untuk menjalankan more responsible operations. Therefore, the Company
operasional yang lebih bertanggung jawab. Dalam konteks continues to strive to balance business growth with
tersebut, Perseroan terus berupaya menyeimbangkan the implementation of operational practices that are
pertumbuhan bisnis dengan penerapan praktik operasional environmentally friendly, resource-efficient, and provide
yang ramah lingkungan, efisien dalam penggunaan sumber social benefits to the community.
daya, serta memberikan manfaat sosial bagi masyarakat.
Salah satu tantangan utama dalam perjalanan menuju One of the key challenges on the path to sustainability is
keberlanjutan adalah memastikan seluruh aspek ensuring that all operational aspects align with the global
operasional selaras dengan agenda global, termasuk agenda, including achieving Net Zero Emissions (NZE)
pencapaian Net Zero Emission (NZE) dan penerapan and implementing a circular economy. This commitment
ekonomi sirkular. Komitmen ini sejalan dengan Paris aligns with the Paris Agreement, which aims to limit the
Agreement yang menargetkan pembatasan kenaikan global temperature rise to a maximum of 2°C and strives
temperatur global hingga maksimal 2°C dan diupayakan to keep it below 1.5°C compared to pre-industrial levels,
tidak melebihi 1,5°C dibandingkan masa pra-industri, guna in order to minimize the risks of climate change across
meminimalkan risiko perubahan iklim terhadap berbagai various sectors, including industry.
sektor, termasuk industri.
Sejalan dengan komitmen global tersebut, Indonesia In line with these global commitments, Indonesia aims
menargetkan pencapaian NZE pada tahun 2060 atau to achieve NZE by 2060 or sooner, as well as a 29% to
lebih cepat, serta penurunan emisi sebesar 29% hingga 41% reduction in emissions by 2030 through its NDC
41% pada tahun 2030 melalui dokumen NDC dan LTS- and LTS-LCCR documents. In response to this, the
LCCR. Menanggapi hal ini, Perseroan berkomitmen Company is committed to integrating sustainability
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Dalam mendukung upaya pengurangan emisi dan The Company is optimizing the use of renewable energy peningkatan efisiensi energi, Perseroan mengoptimalkan derived from palm kernel shells as an alternative energy pemanfaatan energi terbarukan yang berasal dari biomassa source to support efforts to reduce emissions and improve cangkang kelapa sawit sebagai sumber energi alternatif. energy efficiency. Throughout the 2025 fiscal year, Sepanjang tahun buku 2025, produksi energi listrik dari electricity production from the palm kernel and woodchips pembangkit berbahan bakar cangkang sawit dan woodchips shell-fired power plant was recorded at 16,949,650 tercatat sebesar 16.949.650 kWh, yang dimanfaatkan untuk kWh, which was utilized to support the Company’s plant mendukung kebutuhan operasional pabrik Perseroan. operational needs. The use of this biomass energy not Pemanfaatan energi biomassa ini tidak hanya meningkatkan only improves energy efficiency but also contributes efisiensi energi, tetapi juga berkontribusi dalam mengurangi to reducing dependence on fossil fuel sources. In line ketergantungan terhadap sumber energi fosil. Sejalan with these initiatives, in the 2025 reporting year, the dengan upaya tersebut, pada tahun pelaporan 2025 Company also began conducting a more comprehensive Perseroan juga mulai melakukan penghitungan emisi gas calculation of greenhouse gas emissions, covering Scope rumah kaca secara lebih komprehensif dengan mencakup 1, Scope 2, and Scope 3, which will serve as the baseline Scope 1, Scope 2, dan Scope 3, yang akan menjadi baseline for developing the Company’s decarbonization program to dalam penyusunan program dekarbonisasi Perseroan guna support the achievement of Indonesia’s Net Zero Emission mendukung pencapaian target Net Zero Emission (NZE) (NZE) target and global emission reduction commitments. Indonesia serta komitmen pengurangan emisi global. Selain itu, Perseroan juga terus menjalankan berbagai In addition, the Company continues to implement various inisiatif lingkungan sebagai bagian dari upaya mitigasi environmental initiatives to mitigate climate change and perubahan iklim dan pelestarian ekosistem. Sepanjang preserve ecosystems. Throughout 2025, the Company tahun 2025, Perseroan melakukan pemantauan terhadap monitored the reforestation programs implemented in program penghijauan yang telah dilaksanakan pada tahun- previous years, including mangrove planting around tahun sebelumnya, termasuk penanaman mangrove di its operational areas. This monitoring activity aims to sekitar wilayah operasional. Kegiatan pemantauan ini assess the success rate of plant growth and ensure the bertujuan untuk menilai tingkat keberhasilan pertumbuhan sustainability of their ecological functions in maintaining tanaman serta memastikan keberlanjutan fungsi the balance of coastal ecosystems and supporting ekologisnya dalam menjaga keseimbangan ekosistem carbon sequestration. The results of this monitoring will pesisir dan mendukung penyerapan emisi karbon. Hasil subsequently serve as the basis for the Company in pemantauan tersebut selanjutnya akan menjadi dasar bagi formulating and establishing reforestation programs for Perseroan dalam merumuskan dan menetapkan program the next period. penghijauan pada periode berikutnya. Ke depan, Perseroan akan terus memperkuat komitmen Looking ahead, the Company will continue to strengthen terhadap pengelolaan lingkungan yang berkelanjutan its commitment to sustainable environmental management melalui inovasi teknologi, peningkatan efisiensi operasional, through technological innovation, improved operational serta kolaborasi dengan berbagai pemangku kepentingan. efficiency, and collaboration with various stakeholders. Sebagai bagian dari upaya tersebut, Perseroan juga As part of these efforts, the Company has also initiated menginisiasi pembentukan Bank Sampah Unit di area the establishment of Waste Banks in its operational operasional untuk mendukung pengelolaan sampah yang areas to support more effective and sustainable waste lebih efektif dan berkelanjutan, sekaligus mendorong management, while also promoting greater awareness peningkatan kesadaran karyawan dan masyarakat sekitar among employees and the surrounding community terhadap praktik pengelolaan sampah yang bertanggung regarding responsible waste management practices. jawab. Melalui berbagai inisiatif tersebut, Perseroan Through these various initiatives, the Company strives berupaya memastikan bahwa setiap proses bisnis yang to ensure that every business process it undertakes dijalankan tidak hanya mendukung pertumbuhan ekonomi, not only supports economic growth but also makes a tetapi juga memberikan kontribusi nyata terhadap upaya tangible contribution to global efforts to address climate global dalam mengatasi perubahan iklim serta menjaga change and preserve environmental sustainability for keberlanjutan lingkungan bagi generasi mendatang. future generations. 54 2025 Laporan Keberlanjutan Sustainability Report
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Selain isu perubahan iklim dan pemanasan global, Perseroan Alongside climate change and global warming, the
juga secara aktif merespons berbagai isu keberlanjutan Company is also actively addressing various sustainability
yang mencakup aspek lingkungan, sosial, dan tata kelola issues that covers environmental, social, and governance
(Environmental, Social, and Governance/ESG). Perseroan (ESG) aspects. The Company recognizes that long-term
menyadari bahwa keberhasilan bisnis jangka panjang business success is determined not only by economic
tidak hanya ditentukan oleh kinerja ekonomi, tetapi juga performance, but also by the company’s ability to manage
oleh kemampuan perusahaan dalam mengelola dampak environmental impacts, make positive social contributions,
lingkungan, memberikan kontribusi sosial yang positif, and implement good corporate governance.
serta menerapkan tata kelola perusahaan yang baik.
Pada aspek lingkungan, Perseroan memahami bahwa Regarding environmental issues, the Company recognizes
industri kelapa sawit memiliki tantangan dalam menjaga that the palm oil industry faces challenges in balancing
keseimbangan antara pertumbuhan bisnis dan pelestarian business growth with environmental conservation.
lingkungan. Oleh karena itu, Perseroan menerapkan Therefore, the Company has implemented a No
kebijakan No Deforestation, No Peat, No Exploitation Deforestation, No Peat, No Exploitation (NDPE) policy as
(NDPE) sebagai bentuk komitmen untuk memastikan a commitment to ensuring that its operations and supply
bahwa kegiatan operasional dan rantai pasok tidak chain do not contribute to deforestation, do not involve
menyebabkan deforestasi, tidak membuka lahan gambut, the clearing of peatlands, and are free from exploitative
serta bebas dari praktik eksploitasi terhadap manusia practices toward people or the environment.
maupun lingkungan.
Perseroan menerapkan berbagai inisiatif pengelolaan The Company implements various environmental
lingkungan yang berfokus pada efisiensi sumber daya dan management initiatives focused on resource efficiency
pengurangan dampak lingkungan. Dalam pengelolaan air, and reducing environmental impact. In water management,
Perseroan menerapkan prinsip Reduce, Reuse, Recycle the Company applies the Reduce, Reuse, Recycle (3R)
(3R) untuk meningkatkan efisiensi penggunaan air serta principle to improve water usage efficiency and minimize
meminimalkan limbah cair. Selain itu, Perseroan terus liquid waste. Additionally, the Company continues to
meningkatkan efisiensi energi melalui penerapan teknologi improve energy efficiency through the implementation
hemat energi serta melakukan pemantauan dan pelaporan of energy-saving technologies and conducts regular
jejak karbon secara berkala guna memastikan kepatuhan monitoring and reporting of its carbon footprint to ensure
terhadap regulasi lingkungan yang berlaku. compliance with applicable environmental regulations.
Pada aspek sosial, Perseroan berkomitmen memberikan In the social aspect, the Company is committed to creating
dampak positif bagi masyarakat sekitar melalui program a positive impact on the surrounding community through
pemberdayaan dan pengembangan komunitas. Perseroan community empowerment and development programs.
memprioritaskan perekrutan tenaga kerja lokal yang The Company prioritizes the recruitment of local workers,
hingga tahun 2025 mencapai 79% dari total karyawan atau which is projected to reach 79% of the total workforce—or
sebanyak 169 orang, serta memberikan pelatihan untuk 169 people—by 2025, and provides training to enhance
meningkatkan kapasitas dan kesejahteraan masyarakat. community capacity and well-being. Additionally, through its
Selain itu, melalui program CSR, Perseroan melaksanakan CSR programs, the Company implements various initiatives
berbagai inisiatif di bidang pendidikan, kesehatan, dan in the fields of education, health, and infrastructure,
infrastruktur, antara lain pemberian beasiswa kepada including scholarships for 173 students, 11 teachers, and
173 siswa, 11 guru, dan 3 mahasiswa, layanan kesehatan 3 university students; community health services; and
masyarakat, serta dukungan pembangunan fasilitas umum support for the development of public facilities such as
seperti perbaikan jalan lingkungan dan sarana ibadah. neighborhood road repairs and places of worship.
Dari sisi tata kelola, Perseroan mengedepankan transparansi, In terms of governance, the Company prioritizes
integritas, dan akuntabilitas dalam seluruh kegiatan transparency, integrity, and accountability in all
operasional. Penerapan manajemen risiko dan kepatuhan operational activities. Risk management and compliance
dilakukan secara komprehensif untuk memastikan are implemented comprehensively to ensure compliance
kesesuaian dengan peraturan yang berlaku, didukung with applicable regulations, supported by the reinforcement
oleh penguatan prinsip Good Corporate Governance (GCG) of Good Corporate Governance (GCG) principles through
melalui kebijakan internal, pengawasan, dan budaya etika internal policies, oversight, and a culture of business ethics.
bisnis. Perseroan juga secara konsisten menyusun laporan The Company also consistently prepares sustainability
keberlanjutan mengacu pada standar global seperti GRI reports in accordance with global standards such as GRI
dan ketentuan POJK 51/2017. Melalui integrasi prinsip and the provisions of POJK 51/2017. Through the integration
ESG dalam strategi dan operasional, Perseroan berupaya of ESG principles into its strategy and operations, the
menciptakan nilai ekonomi sekaligus memberikan manfaat Company strives to create economic value while providing
berkelanjutan bagi lingkungan dan masyarakat. sustainable benefits for the environment and society.
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KOMITMEN PIMPINAN PADA KEBERLANJUTAN LEADERSHIP COMMITMENT TO
SUSTAINABILITY
Perseroan memahami bahwa respons terhadap isu keberlanjutan The Company recognizes that addressing sustainability
merupakan prioritas yang setara dengan pencapaian target issues is a priority on par with achieving business targets.
bisnis. Oleh karena itu, Perseroan mengintegrasikan prinsip Therefore, the Company integrates Environmental, Social,
Lingkungan, Sosial, dan Tata Kelola (ESG) ke dalam strategi and Governance (ESG) principles into its long-term business
bisnis jangka panjang sebagai bagian dari komitmen dalam strategy as part of its commitment to supporting the
mendukung Tujuan Pembangunan Berkelanjutan (TPB). Sustainable Development Goals (SDGs). As a company in
Sebagai perusahaan di sektor hilirisasi kelapa sawit, Perseroan the palm oil downstream sector, the Company is aware of
menyadari potensi dampak operasional terhadap lingkungan the potential operational impacts on the environment and
dan masyarakat, sehingga setiap aktivitas bisnis dijalankan communities; thus, every business activity is conducted
secara bertanggung jawab dan selaras dengan standar responsibly and in alignment with global sustainability
keberlanjutan global serta kepentingan pemangku kepentingan. standards and the interests of stakeholders.
Implementasi komitmen tersebut diwujudkan melalui The implementation of this commitment is realized
Strategi Pilar Keberlanjutan, dengan fokus pada pengelolaan through the Sustainability Pillars Strategy, with a focus on
lingkungan secara bertanggung jawab dan mitigasi dampak responsible environmental management and the mitigation
operasional. Perseroan juga menerapkan kebijakan No of operational impacts. The Company also implements
Deforestation, No Peat, No Exploitation (NDPE) sebagai the No Deforestation, No Peat, No Exploitation (NDPE)
pedoman dalam pengelolaan rantai pasok, guna memastikan policy as a guideline for supply chain management, to
bahwa seluruh kegiatan operasional tidak berkontribusi ensure that all operational activities do not contribute to
terhadap deforestasi, tidak dilakukan di lahan gambut, deforestation, are not conducted on peatlands, and are
serta bebas dari praktik eksploitasi, termasuk di kawasan free from exploitative practices, including in areas with
dengan nilai konservasi dan karbon tinggi. high conservation and carbon values.
Perseroan juga memastikan bahwa seluruh pemasok The Company also ensures that all third-party suppliers
pihak ketiga mematuhi kebijakan NDPE sebagai bagian comply with the NDPE policy as part of its efforts to
dari upaya menjaga transparansi dan keberlanjutan maintain transparency and sustainability in the supply
rantai pasok. Untuk mendukung implementasi kebijakan chain. To support the implementation of this policy, the
tersebut, Perseroan menjalankan berbagai program Company carries out various strategic programs, including:
strategis, antara lain:
1. Program Traceability berupa identifikasi, maping dan 1. The Traceability Program, which involves identifying,
penyusunan database seluruh pemasok bahan baku mapping, and developing a database of all raw
(Traceability to Mill dan Traceability to Plantation) material suppliers (traceability to mill and traceability
yang berbasis data Poligon to plantation) based on Poligon data.
2. Program Engagement yaitu membantu pemasok dalam 2. The Engagement Program, which helps suppliers build
membangun kapasitas mereka untuk taat terhadap their capacity to comply with PT Citra Borneo Utama
Kebijakan NDPE PT Citra Borneo Utama Tbk (CBUT). Tbk’s NDPE policy.
3. Entry & Re-Entry Protocol (protokol untuk masuk 3. Entry & Re-Entry Protocol: PT Citra Borneo Utama
dan masuk kembali) dimana PT Citra Borneo Utama Tbk (CBUT) is committed to ensuring that suppliers
Tbk (CBUT) berkomitmen untuk memastikan kembali previously suspended from the supply chain due
supplier yang pernah dibekukan dari rantai pasok to non-compliance with the NDPE policy can be
yang disebabkan karena tidak patuh pada kebijakan evaluated for re-entry into the supply chain through
NDPE dapat dievaluasi untuk masuk kembali sebagai established commitments and corrective actions.
rantai pasok melalui komitmen dan tindakan perbaikan
yang telah disusun.
4. Uji Tuntas (Due Dilligance), PT Citra Borneo Utama 4. Due Diligence: PT Citra Borneo Utama Tbk (CBUT) will
Tbk (CBUT) akan melakukan proses hukum tiga implement a three-step legal process to verify that its
langkah untuk membuktikan produk bebas deforestasi products are deforestation-free and legally produced,
dan diproduksi secara legal meliputi : Pengumpulan including: Information Gathering, Risk Assessment,
Informasi, Penilaian Risiko dan Mitigasi Risiko and Risk Mitigation.
Melalui berbagai inisiatif tersebut, Perseroan berupaya Through these initiatives, the Company strives to ensure
memastikan bahwa seluruh rantai nilai bisnis dijalankan that the entire business value chain is operated in a
secara transparan, bertanggung jawab, dan berkelanjutan. transparent, responsible, and sustainable manner. Moving
Ke depan, kami akan terus memperkuat komitmen ini forward, we will continue to strengthen this commitment
melalui peningkatan kolaborasi dengan para pemasok, mitra by enhancing collaboration with suppliers, business
usaha, pemerintah, serta masyarakat guna menciptakan partners, the government, and the community to create
ekosistem industri kelapa sawit yang lebih berkelanjutan. a more sustainable palm oil industry ecosystem.
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Penjelasan Direksi Explanation of the Board of Directors 57
Dengan komitmen yang kuat dari seluruh jajaran With strong commitment from all levels of management
manajemen dan karyawan, kami optimistis bahwa and employees, we are confident that the Company will
Perseroan mampu terus tumbuh secara berkelanjutan continue to grow sustainably while making a positive
sekaligus memberikan kontribusi positif bagi lingkungan, contribution to the environment, the community, and the
masyarakat, dan perekonomian nasional. national economy.
PENCAPAIAN KINERJA KEBERLANJUTAN SUSTAINABILITY ACHIEVEMENTS [OJK D.1.B]
[OJK D.1.B]
Perseroan memiliki komitmen yang kuat untuk The Company is strongly committed to integrating
mengintegrasikan prinsip-prinsip Lingkungan, Sosial, dan Environmental, Social, and Governance (ESG) principles
Tata Kelola (Environmental, Social, and Governance/ESG) into all of its operational processes and business strategies.
ke dalam seluruh proses operasional dan strategi bisnis. This commitment is reflected in the Company’s vision
Komitmen ini tercermin dalam visi dan misi Perseroan, serta and mission, as well as in various policies and programs
dalam berbagai kebijakan dan program yang dirancang designed to ensure responsible and sustainable business
untuk memastikan praktik bisnis yang bertanggung jawab practices. Through this approach, the Company continues
dan berkelanjutan. Melalui pendekatan tersebut, Perseroan to strive to create long-term value that balances economic
terus berupaya menciptakan nilai jangka panjang yang growth, environmental protection, and social welfare.
seimbang antara pertumbuhan ekonomi, perlindungan
lingkungan, dan kesejahteraan sosial.
Sepanjang tahun buku 2025, Perseroan mencatat berbagai Throughout the 2025 fiscal year, the Company achieved
capaian penting dalam implementasi strategi keberlanjutan. several key milestones in the implementation of its
Salah satu pencapaian utama adalah keberhasilan dalam sustainability strategy. One of the key achievements was the
memastikan pengelolaan bahan baku yang bertanggung success in ensuring responsible raw material management
jawab melalui penerapan standar keberlanjutan dalam rantai through the application of sustainability standards in the
pasok. Perseroan memastikan bahwa pasokan bahan baku supply chain. The Company ensures that raw material
berasal dari sumber yang dikelola secara berkelanjutan supplies come from sustainably managed sources through
melalui kepatuhan terhadap standar Roundtable on compliance with Roundtable on Sustainable Palm Oil
Sustainable Palm Oil (RSPO) serta penerapan sistem (RSPO) standards and the comprehensive implementation
ketertelusuran rantai pasok secara menyeluruh. Komitmen of a supply chain traceability system. The Company’s
Perseroan terhadap praktik operasional yang berkelanjutan commitment to sustainable operational practices is further
juga diperkuat melalui perolehan sertifikasi ISO 14001:2015 strengthened by obtaining ISO 14001:2015 certification
untuk Sistem Manajemen Lingkungan serta ISO 45001:2018 for Environmental Management Systems and ISO
untuk Sistem Manajemen Keselamatan dan Kesehatan 45001:2018 certification for Occupational Health and
Kerja (K3) pada 2 Juli 2025, yang mencerminkan penerapan Safety Management Systems on July 2, 2025, reflecting
standar internasional dalam pengelolaan lingkungan serta the application of international standards in environmental
perlindungan kesehatan dan keselamatan kerja di seluruh management and the protection of occupational health and
kegiatan operasional Perseroan. safety across all of the Company’s operational activities.
Melalui sistem ketertelusuran tersebut, Perseroan Through this traceability system, the Company implements
menerapkan Traceability to Plantation (TTP) dan Traceability to Plantation (TTP) and Traceability to Mill
Traceability to Mill (TTM) untuk memastikan transparansi (TTM) to ensure transparency regarding the origin of
asal bahan baku hingga ke tingkat kebun maupun pabrik raw materials down to the level of individual oil palm
kelapa sawit. Hingga tahun 2025, capaian TTM tetap plantations and mills. As of 2025, TTM coverage remains
terjaga pada tingkat 100% untuk seluruh unit operasional, at 100% across all operational units, a level maintained
konsisten sejak Desember 2022. consistently since December 2022.
Sebagai bagian dari komitmen terhadap perlindungan As part of its commitment to environmental protection, the
lingkungan, Perseroan juga menerapkan prinsip No Company also implements the No Deforestation, No Peat,
Deforestation, No Peat, No Exploitation (NDPE) di seluruh No Exploitation (NDPE) principle throughout its supply
rantai pasok. Melalui kebijakan ini, Perseroan memastikan chain. Through this policy, the Company ensures that the
bahwa bahan baku yang digunakan tidak berasal dari raw materials used do not originate from deforestation
aktivitas deforestasi, tidak dikembangkan pada lahan activities, are not developed on peatlands, and are free
gambut, serta bebas dari praktik eksploitasi. Mengingat from exploitative practices. Given that the Company’s
bahan baku utama Perseroan berupa Crude Palm Oil primary raw materials are Crude Palm Oil (CPO) and Palm
(CPO) dan Palm Kernel (PK), penerapan kebijakan NDPE Kernel (PK), the implementation of the NDPE policy is
dilakukan melalui pemantauan ketertelusuran dan evaluasi carried out through traceability monitoring and evaluation
terhadap sumber pasokan dari pemasok. Hingga tahun of supply sources from suppliers. By 2025, 84.7% of the
2025, sebanyak 84,7% pasokan CPO dan 90,4% pasokan CPO supply and 90.4% of the PK supply received by the
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Sustainability Value in Every Drop Nilai Keberlanjutan dalam Setiap Tetesnya PK yang diterima Perseroan telah memenuhi kriteria Company met the deforestation-free criteria, while 94.2% bebas deforestasi, sementara 94,2% pasokan CPO dan of the CPO supply and 92.8% of the PK supply met the 92,8% pasokan PK telah memenuhi kriteria bebas dari criteria for being free from development on peatlands. pengembangan di lahan gambut. Capaian ini menunjukkan These achievements demonstrate the Company’s komitmen Perseroan dalam memastikan bahwa bahan commitment to ensuring that the raw materials used come baku yang digunakan berasal dari rantai pasok yang from a more responsible supply chain and align with the lebih bertanggung jawab dan selaras dengan prinsip sustainability principles implemented by the Company. keberlanjutan yang diterapkan Perseroan. Dalam mendukung penerapan prinsip ekonomi sirkular, To support the implementation of circular economy Perseroan juga terus mengoptimalkan pemanfaatan principles, the Company also continues to optimize the biomassa kelapa sawit sebagai sumber energi terbarukan. use of palm oil biomass as a renewable energy source. Cangkang kelapa sawit dimanfaatkan sebagai bahan Palm kernel shells are utilized as fuel for power generation bakar pembangkit listrik untuk mendukung kebutuhan to support the plant’s operational needs, thereby reducing operasional pabrik, sehingga dapat mengurangi reliance on fossil fuels. Additionally, the Company is ketergantungan terhadap energi fosil. Selain itu, Perseroan gradually implementing energy-saving technologies in secara bertahap menerapkan teknologi hemat energi its production processes to improve energy efficiency dalam proses produksi guna meningkatkan efisiensi energi and reduce carbon emissions from operational activities. serta menurunkan emisi karbon dari aktivitas operasional. Perseroan terus mengembangkan fasilitas produksi dengan The Company continues to expand its production mempertimbangkan aspek keberlanjutan, salah satunya facilities with sustainability in mind, including through melalui pembangunan refinery baru yang dirancang the construction of a new refinery designed with more dengan teknologi lebih ramah lingkungan, efisien dalam environmentally friendly technology, energy efficiency, penggunaan energi, serta mampu meminimalkan dampak and the ability to minimize the environmental impact lingkungan dari proses produksi. Upaya ini menjadi bagian of production processes. These efforts are part of the dari strategi Perseroan dalam meningkatkan kinerja Company’s strategy to enhance sustainable operational operasional yang berkelanjutan. performance. Pada aspek sosial, Perseroan berkomitmen memberikan In the social sphere, the Company is committed to kontribusi nyata melalui penciptaan lapangan kerja, making tangible contributions through job creation, pemberdayaan tenaga kerja lokal, pembangunan the empowerment of local workers, infrastructure infrastruktur, serta pelaksanaan program tanggung development, and the implementation of corporate jawab sosial. Sepanjang tahun 2025, berbagai program social responsibility programs. Throughout 2025, various di bidang pendidikan, kesehatan, dan pengembangan programs in the fields of education, health, and community ekonomi masyarakat telah dilaksanakan dengan total economic development were implemented, benefiting penerima manfaat sebanyak 4.112 orang. Perseroan juga a total of 4,112 people. The Company also promotes mendorong inovasi produk, termasuk pengembangan product innovation, including the development of premium minyak goreng kemasan premium yang lebih ramah packaged cooking oil that is more environmentally friendly lingkungan sebagai respons terhadap kebutuhan pasar in response to market demands increasingly oriented yang semakin berorientasi pada keberlanjutan. toward sustainability. Dari sisi tata kelola, Perseroan memastikan seluruh From a governance perspective, the Company ensures kegiatan operasional berjalan sesuai dengan peraturan that all operational activities are conducted in accordance yang berlaku serta menerapkan prinsip Good Corporate with applicable regulations and consistently applies Governance (GCG) secara konsisten. Pencapaian ini the principles of Good Corporate Governance (GCG). menegaskan bahwa keberlanjutan merupakan strategi These achievements underscore that sustainability jangka panjang Perseroan dalam menyeimbangkan is the Company’s long-term strategy for balancing pertumbuhan ekonomi, pelestarian lingkungan, dan economic growth, environmental conservation, and social kesejahteraan sosial, guna menciptakan nilai berkelanjutan welfare, with the aim of creating sustainable value for all bagi seluruh pemangku kepentingan. stakeholders. TANTANGAN DALAM PENERAPAN CHALLENGES IN IMPLEMENTING KEBERLANJUTAN SUSTAINABILITY Dalam menjalankan strategi keberlanjutan, Perseroan The Company recognizes that, in implementing its menyadari bahwa berbagai tantangan terus berkembang sustainability strategy, various challenges continue seiring dengan perubahan dinamika industri global. to evolve alongside dynamic changes in the global 58 2025 Laporan Keberlanjutan Sustainability Report
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Tantangan tersebut antara lain mencakup semakin industry. These challenges include increasingly stringent
ketatnya regulasi keberlanjutan, meningkatnya ekspektasi sustainability regulations, rising stakeholder expectations
pemangku kepentingan terhadap praktik bisnis yang regarding responsible business practices, and the need
bertanggung jawab, serta kebutuhan untuk menjaga to maintain a balance between business growth and
keseimbangan antara pertumbuhan bisnis dan tanggung responsibility toward the environment and society.
jawab terhadap lingkungan serta masyarakat.
Pada tingkat internal, Perseroan menghadapi tantangan Internally, the Company faces challenges in enhancing
dalam peningkatan kapasitas sumber daya manusia human resource capacity and implementing more
serta penerapan teknologi yang lebih ramah lingkungan. environmentally friendly technologies. To address these
Untuk menjawab hal tersebut, Perseroan secara bertahap challenges, the Company is gradually strengthening
memperkuat kompetensi melalui program pelatihan ESG, its capabilities through ESG training programs, the
penyusunan roadmap keberlanjutan, serta adopsi praktik development of a sustainability roadmap, and the adoption
terbaik di industri kelapa sawit berkelanjutan. Sementara of best practices in the sustainable palm oil industry.
itu, dari sisi eksternal, perkembangan regulasi internasional Meanwhile, externally, developments in international
seperti European Union Deforestation-free Regulation regulations such as the European Union Deforestation-free
(EUDR) menuntut produk yang bebas deforestasi Regulation (EUDR) require products to be deforestation-
dan memiliki ketertelusuran hingga ke tingkat kebun. free and traceable down to the plantation level. In response,
Menanggapi hal ini, Perseroan memperkuat pengelolaan the Company is strengthening supply chain management
rantai pasok melalui peningkatan audit pemasok, through enhanced supplier audits, the implementation
implementasi sistem traceability, serta pembaruan basis of traceability systems, and the updating of the supplier
data pemasok sesuai kebijakan NDPE. database in accordance with NDPE policies.
Selain aspek lingkungan dan kepatuhan, Perseroan juga Beyond environmental and compliance aspects, the
menempatkan keterlibatan masyarakat sebagai elemen Company also prioritizes community engagement as a
penting dalam keberlanjutan. Perseroan menerapkan key element of sustainability. The Company adopts a
pendekatan partisipatif melalui program pemberdayaan participatory approach through economic empowerment
ekonomi, peningkatan kapasitas masyarakat lokal, serta programs, capacity building for local communities, and
pemantauan dampak sosial berbasis standar GRI. Inisiatif social impact monitoring based on GRI standards. These
ini mendukung kontribusi terhadap Tujuan Pembangunan initiatives support contributions to the Sustainable
Berkelanjutan, khususnya SDG 8, SDG 11, dan SDG 16, Development Goals, particularly SDG 8, SDG 11, and SDG
sekaligus memperkuat hubungan harmonis dengan 16, while strengthening harmonious relationships with
masyarakat serta menciptakan dampak sosial yang communities and creating sustainable social impact.
berkelanjutan.
Dengan strategi yang terukur, penguatan tata kelola, Through a measured strategy, strengthened governance,
serta komitmen terhadap inovasi berkelanjutan, and a commitment to sustainable innovation, the
Perseroan optimistis mampu menghadapi berbagai Company is confident that it can adaptively address
tantangan tersebut secara adaptif. Perseroan akan terus these challenges. The Company will continue to enhance
meningkatkan kapasitas internal, memperkuat kolaborasi its internal capabilities, strengthen collaboration with
dengan pemangku kepentingan, serta mengembangkan stakeholders, and develop various sustainability initiatives
berbagai inisiatif keberlanjutan guna memastikan bahwa to ensure that the business growth achieved continues
pertumbuhan bisnis yang dicapai tetap memberikan to deliver sustainable value to all stakeholders.
nilai tambah yang berkelanjutan bagi seluruh pemangku
kepentingan.
PENERAPAN NILAI-NILAI KEBERLANJUTAN IMPLEMENTATION OF SUSTAINABILITY
VALUES
PERBANDINGAN ANTARA TARGET COMPARISON BETWEEN TARGETS
DENGAN HASIL YANG DICAPAI PADA AND ACHIEVEMENTS IN ECONOMIC,
ASPEK EKONOMI, LINGKUNGAN, DAN ENVIRONMENTAL, AND SOCIAL ASPECTS
SOSIAL
Perseroan menetapkan target keberlanjutan secara The Company establishes periodic sustainability targets in
berkala pada aspek Ekonomi, Lingkungan, dan Sosial the economic, environmental, and social spheres as part
sebagai bagian dari upaya memastikan bahwa pencapaian of its efforts to ensure that its performance aligns with
kinerja perusahaan selaras dengan visi pembangunan its vision for sustainable development. These targets are
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berkelanjutan. Evaluasi terhadap pencapaian target evaluated on a regular basis to measure the effectiveness
tersebut dilakukan secara berkala guna mengukur of the strategies implemented and to serve as a basis
efektivitas strategi yang dijalankan sekaligus menjadi for refining future sustainability policies and programs.
dasar dalam penyempurnaan kebijakan dan program
keberlanjutan di masa mendatang.
Pada aspek ekonomi, Perseroan menghadapi tantangan From an economic perspective, the Company faces
akibat dinamika pasar global, khususnya fluktuasi harga challenges from global market dynamics, particularly
komoditas minyak kelapa sawit dan produk turunannya. fluctuations in the palm oil price and its derivatives. The
Kondisi pasar yang kurang kondusif pada periode sebelumnya market situation is less than ideal in the previous period
turut berdampak terhadap tingkat produksi serta pencapaian and it also impacted the Company’s production levels and
target keuangan Perseroan. Sepanjang tahun 2025, total its ability to meet financial targets. Throughout 2025, the
produksi Perseroan tercatat sebesar 71,02% dari target yang Company’s total production reached 71.02% of the target.
telah ditetapkan. Untuk menjaga stabilitas kinerja usaha, To maintain business stability, Management has taken
Manajemen mengambil langkah strategis melalui diversifikasi strategic steps through sales diversification, including
penjualan, termasuk optimalisasi penjualan Crude Palm Oil optimizing sales of Crude Palm Oil (CPO) as an alternative
(CPO) sebagai alternatif produk, yang memberikan kontribusi product, which has made a positive contribution to the
positif terhadap pencapaian kinerja keuangan Perseroan. Company’s financial performance.
Pada aspek sosial, Perseroan menargetkan peningkatan From a social perspective, the Company aims to increase
kontribusi terhadap pemberdayaan masyarakat di sekitar its contribution to community empowerment in the areas
wilayah operasional. Sepanjang tahun buku 2025, surrounding its operations. Throughout the 2025 fiscal
Perseroan merealisasikan alokasi dana untuk program year, the Company allocated Rp393 million for community
pemberdayaan masyarakat sebesar Rp 393 juta. Program empowerment programs. These programs cover various
tersebut mencakup berbagai kegiatan yang berfokus activities on social and humanitarian welfare improvement
pada peningkatan kesejahteraan sosial kemanusiaan & and public outreach, including:
publikasi, antara lain:
1. Pemberian insentif kepada guru honorer di desa 1. Incentives for temporary teachers in villages near the
sekitar wilayah operasional. operational area.
2. Program beasiswa pendidikan bagi siswa berprestasi. 2. Educational scholarship program for
high-achieving students.
3. Renovasi fasilitas ibadah serta pembangunan 3. Renovation of worship facilities and construction of
infrastruktur sosial masyarakat. community social infrastructure.
4. Program pengelolaan sampah berbasis teknologi serta 4. Technology-based waste management programs
pembentukan Bank Sampah Unit di area operasional and the establishment of Waste Banks in operational
untuk mendukung pengelolaan sampah yang lebih areas to support more effective and sustainable
efektif dan berkelanjutan. waste management.
5. Penyaluran bantuan sosial bagi masyarakat yang 5. Social assistance distribution for
terdampak bencana. disaster-affected communities.
Dalam aspek ketenagakerjaan, Perseroan juga terus From an employment perspective, the Company remains
berkomitmen meningkatkan kesejahteraan karyawan committed to improving employee well-being by providing
melalui penyediaan remunerasi dan tunjangan yang competitive compensation and benefits, as well as
kompetitif, serta memastikan kesetaraan kesempatan kerja ensuring equal employment opportunities free from
tanpa diskriminasi. Selain itu, Perseroan secara konsisten discrimination. In addition, the Company consistently
mengembangkan kapasitas sumber daya manusia develops its human resources through various training
melalui berbagai program pelatihan dan pengembangan and competency development programs.
kompetensi.
Pada tahun 2025, Perseroan mengalokasikan anggaran In 2025, the Company allocated a training and
pelatihan dan pengembangan sesuai kebutuhan serta development budget based on needs and taking into
mempertimbangkan kinerja perusahaan. Dari total account the Company’s performance. Of the total
anggaran sebesar Rp349.860.000, realisasi biaya budget of Rp349,860,000, actual expenses amounted
mencapai Rp198.645.991 atau 56,78% dari keseluruhan. to Rp198,645,991, or 56.78% of the total. This amount
Jumlah tersebut meningkat 95,14% dibandingkan tahun represents a 95.14% increase compared to 2024, when
2024 yang hanya sebesar Rp101.799.000,-. Peningkatan the figure was only Rp101,799,000. This increase is driven
ini disebabkan oleh tuntutan peningkatan keahlian untuk by the need to enhance the skills of all employees.
seluruh karyawan.
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Dalam hal perlindungan konsumen, Perseroan menerapkan In terms of consumer protection, the Company implements
prosedur operasional standar CBU-QP-QAD-01 serta standard operating procedure CBU-QP-QAD-01 as well as
Kebijakan Sustainability untuk memastikan transparansi, sustainability policies to ensure the transparency, quality,
kualitas, dan keamanan produk yang dipasarkan. Perseroan and safety of the products it markets. The Company
secara konsisten melakukan pengawasan kualitas produk consistently monitors product quality to ensure compliance
guna memastikan kesesuaian dengan standar mutu dan with food quality and safety standards, and is prepared
keamanan pangan, serta siap melakukan tindakan korektif to take corrective action if non-compliance is found,
apabila ditemukan ketidaksesuaian, termasuk dalam including in responding to public concerns regarding
merespons isu publik terkait produk minyak goreng kemasan. packaged cooking oil products.
Pada aspek lingkungan, Perseroan menetapkan berbagai In the environmental aspect, the Company has established
inisiatif untuk meningkatkan efisiensi sumber daya dan various initiatives to improve resource efficiency and
mengurangi dampak operasional, termasuk investasi pada reduce operational impacts, including investments in
proyek energi terbarukan berbasis biomassa cangkang kelapa renewable energy projects based on palm kernel and
sawit dan woodchips. Sepanjang tahun 2025, konsumsi woodchips shell biomass. Throughout 2025, energy
energi tercatat sebesar 157.395,41 GJ dan konsumsi air consumption was recorded at 157,395.41 GJ and water
sebesar 593.832 m³, mencerminkan komitmen Perseroan consumption at 593,832 m³, reflecting the Company’s
dalam meningkatkan efisiensi operasional. Perseroan juga commitment to improving operational efficiency. The
melaksanakan pemantauan lingkungan secara berkala, Company also conducts regular environmental monitoring,
pengelolaan limbah domestik dan B3, serta monitoring manages domestic and hazardous waste, and monitors
program penghijauan, termasuk penanaman mangrove, reforestation programs—including mangrove planting—
guna menjaga keseimbangan ekosistem dan mendukung to maintain ecosystem balance and support carbon
penyerapan emisi karbon. sequestration.
Selama periode pelaporan tahun buku 2025, tidak terdapat During the reporting period for the 2025 fiscal year, there
pengaduan masyarakat maupun pelanggaran hukum were no public complaints or legal violations related to
terkait aspek lingkungan. Perseroan tetap menyediakan environmental issues. The Company continues to provide
mekanisme pengaduan yang dikelola oleh Departemen a complaint mechanism managed by the Sustainability
Sustainability untuk memastikan respons yang cepat Department to ensure a prompt and appropriate response.
dan tepat. Melalui berbagai inisiatif tersebut, Perseroan Through these various initiatives, the Company continues
terus melakukan evaluasi atas pencapaian target to evaluate the achievement of sustainability targets as
keberlanjutan sebagai dasar peningkatan kinerja di masa a basis for improving future performance and ensuring
mendatang serta memastikan bahwa setiap aktivitas that every business activity provides sustainable value
bisnis memberikan nilai tambah yang berkelanjutan bagi to all stakeholders.
seluruh pemangku kepentingan.
STRATEGI PENCAPAIAN TARGET SUSTAINABILITY TARGET ACHIEVEMENT
KEBERLANJUTAN [OJK D.1.C] [GRI 2-22] STRATEGY [OJK D.1.C] [GRI 2-22]
Sebagai entitas korporasi yang menjunjung tinggi kepatuhan As a corporate entity that upholds compliance with
terhadap peraturan dan perundang-undangan yang berlaku, applicable regulations and laws, the Company is
Perseroan berkomitmen untuk mengintegrasikan prinsip committed to integrating sustainability principles covering
keberlanjutan yang mencakup aspek Lingkungan, Sosial, Environmental, Social, and Governance (ESG) aspects into
dan Tata Kelola (LST/ESG) ke dalam seluruh strategi dan all of its business strategies and practices. This integration
praktik bisnis. Integrasi tersebut tercermin dalam berbagai is reflected in various elements of corporate management,
elemen pengelolaan perusahaan, mulai dari visi dan misi, ranging from the vision and mission, organizational
struktur organisasi, rencana strategis, standar operasional structure, strategic plans, standard operating procedures,
prosedur, program kerja, hingga penetapan faktor risiko work programs, and the identification of risk factors within
dalam sistem manajemen risiko Perseroan. the Company’s risk management system.
Penerapan strategi keberlanjutan ini bertujuan untuk The implementation of this sustainability strategy
meminimalkan dampak negatif dari aktivitas operasional aims to minimize the negative impacts of operational
sekaligus mengoptimalkan penciptaan nilai ekonomi, activities while optimizing the creation of economic,
sosial, dan lingkungan secara berkelanjutan. Dengan social, and environmental value sustainably. Through
pendekatan ini, Perseroan berupaya memastikan this approach, the Company strives to ensure that every
bahwa setiap keputusan bisnis yang diambil tidak business decision made is not only focused on financial
hanya berorientasi pada kinerja finansial, tetapi juga performance but also takes into account the long-term
mempertimbangkan dampak jangka panjang terhadap impacts on society and the environment.
masyarakat dan lingkungan.
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Dalam upaya mencapai standar industri yang berkelas To achieve world-class industry standards, the
dunia, Perseroan juga memastikan bahwa prinsip Company also ensures that sustainability principles
keberlanjutan diintegrasikan secara menyeluruh ke dalam are fully integrated into its supply chain. This approach
rantai pasok. Pendekatan ini tidak hanya mencakup encompasses not only the Company’s internal operations
kegiatan operasional internal Perseroan, tetapi juga but also involves all business partners and third-party
melibatkan seluruh mitra usaha dan pemasok pihak ketiga suppliers to ensure that every stage of production is
guna memastikan bahwa setiap tahapan produksi berjalan conducted responsibly and transparently.
secara bertanggung jawab dan transparan.
Untuk membangun rantai pasok kelapa sawit yang The Company is implementing various strategic measures
berkelanjutan, Perseroan menjalankan sejumlah langkah to build a sustainable palm oil supply chain, including:
strategis, antara lain:
1. Memastikan kepatuhan terhadap ser tifikasi 1. Ensuring compliance with certifications and permits
dan perizinan yang berkaitan dengan produk related to products and operations.
dan operasional.
2. Menerapkan Keselamatan dan Kesehatan Kerja (K3) 2. Implementing Occupational Health and Safety (OHS)
secara menyeluruh dalam seluruh kegiatan operasional. comprehensively across all operational activities.
3. Melaksanakan pengelolaan lingkungan secara 3. Practicing responsible environmental management
bertanggung jawab melalui efisiensi penggunaan through efficient resource use and control of
sumber daya dan pengendalian dampak lingkungan. environmental impacts.
4. Menjalankan tanggung jawab sosial perusahaan 4. Fulfilling corporate social responsibility through
melalui program pemberdayaan masyarakat. community empowerment programs.
5. Menerapkan sistem ketertelusuran rantai pasok 5. Implementing supply chain traceability systems all the
(traceability) hingga ke sumber produksi melalui way to the source of production through “Traceability
Traceability to Mill dan Traceability to Plantation. to Mill” and “Traceability to Plantation.”
6. Menjaga transparansi produk, termasuk memastikan 6. Maintain product transparency, including ensuring
kesesuaian Quality & Quantity produk yang dipasarkan the quality and quantity of products marketed to
kepada pelanggan. customers meet specifications.
7. Menegakkan hak asasi manusia dan hak-hak pekerja 7. Upholding human rights and workers’ rights in all
dalam seluruh kegiatan operasional. operational activities.
8. Menyediakan mekanisme pengaduan (grievance 8. Providing transparent grievance mechanisms
mechanism) yang transparan dan dapat diakses oleh accessible to all stakeholders.
seluruh pemangku kepentingan.
Sebagai penguatan dari strategi tersebut, Perseroan juga As a reinforcement of this strategy, the Company has also
merumuskan implementasi keberlanjutan melalui enam formulated its sustainability implementation through six
pilar keberlanjutan, yaitu: pillars of sustainability as follows:
1. Tata Kelola 1. Governance
2. Sumber Daya Manusia 2. People
3. Lingkungan 3. Environment
4. Masyarakat 4. Social
5. Rantai Pasok 5. Supply Chain
6. Produk dan Pelanggan 6. Customer
Enam pilar tersebut menjadi kerangka utama dalam These six pillars serve as the primary framework for the
perencanaan dan pelaksanaan program keberlanjutan integrated planning and implementation of the Company’s
Perseroan secara terintegrasi. sustainability programs.
INFORMASI PENGELOLAAN RISIKO ATAS RISK MANAGEMENT IN SUSTAINABILITY
PENERAPAN KEBERLANJUTAN IMPLEMENTATION
Perseroan mengintegrasikan pengelolaan risiko The Company integrates sustainability risk management
keberlanjutan ke dalam sistem manajemen risiko perusahaan into its corporate risk management system to ensure that
untuk memastikan bahwa setiap potensi risiko lingkungan, all potential environmental, operational, and compliance
operasional, dan kepatuhan dapat diidentifikasi serta risks are identified and effectively mitigated. The
dimitigasi secara efektif. Risiko keberlanjutan yang dihadapi sustainability risks faced by the Company relate to climate
Perseroan berkaitan dengan perubahan iklim, peningkatan change, rising greenhouse gas (GHG) emissions, and
emisi gas rumah kaca (GRK), serta pengelolaan limbah dari waste management from the operational activities of the
kegiatan operasional industri pengolahan kelapa sawit. palm oil processing industry.
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Dalam mengelola risiko keberlanjutan tersebut, Perseroan The Company has identified several key risk areas that
mengidentifikasi beberapa area risiko utama yang could potentially impact its operational continuity and
berpotensi memengaruhi kelangsungan operasional dan sustainability performance, including:
kinerja keberlanjutan perusahaan, antara lain:
1. Risiko Perubahan Iklim, yang berpotensi menimbulkan 1. Climate Change Risks, which could potentially lead to
gangguan operasional akibat cuaca ekstrem, operational disruptions caused by extreme weather,
kerusakan aset dan infrastruktur, serta gangguan damage to assets and infrastructure, and supply
rantai pasok. chain disruptions.
2. Risiko Peningkatan Emisi Gas Rumah Kaca (GRK) yang 2. The Risk of Increased Greenhouse Gas (GHG)
berasal dari penggunaan energi, proses produksi, Emissions from energy use, production processes,
serta aktivitas transportasi dan logistik. and transportation and logistics activities.
3. Risiko Pengelolaan Limbah Cair dan Padat, yang 3. Risk Management of Liquid and Solid Waste, which
berpotensi menimbulkan pencemaran lingkungan, could potentially lead to environmental pollution,
keluhan masyarakat, serta risiko sanksi administratif public complaints, and the risk of administrative
dari regulator. sanctions from regulators.
4. Risiko Kepatuhan terhadap Regulasi Lingkungan dan 4. Compliance Risks Related to Environmental and ESG
ESG, seiring dengan meningkatnya tuntutan terhadap Regulations, as demands for sustainable business
praktik bisnis yang berkelanjutan. practices continue to grow.
Untuk memitigasi risiko tersebut, Perseroan menerapkan To mitigate these risks, the Company has implemented
berbagai langkah strategis, antara lain melalui peningkatan various strategic measures, including improving energy
efisiensi energi dan pemanfaatan energi alternatif seperti efficiency and utilizing alternative energy sources such as
biomassa cangkang kelapa sawit, inventarisasi emisi palm kernel shells, conducting a greenhouse gas (GHG)
GRK yang mencakup Scope 1, Scope 2, dan Scope 3 emissions inventory covering Scope 1, Scope 2, and Scope
mengacu pada standar ISO 14064 dan GHG Protocol, 3 in accordance with ISO 14064 and the GHG Protocol
serta penguatan pengelolaan limbah sesuai dengan standards, and strengthening waste management in
ketentuan lingkungan yang berlaku. Selain itu, Perseroan compliance with applicable environmental regulations.
juga menerapkan Sistem Manajemen Lingkungan ISO The Company has also implemented the ISO 14001
14001 serta memperkuat program pemantauan lingkungan Environmental Management System and strengthened
guna memastikan bahwa seluruh kegiatan operasional its environmental monitoring program to ensure that all
berjalan selaras dengan prinsip keberlanjutan. operational activities align with sustainability principles.
PEMANFAATAN PELUANG DAN PROSPEK UTILIZATION OF OPPORTUNITIES AND
USAHA BUSINESS PROSPECTS
Menghadapi dinamika industri yang terus berkembang, As the industry continues to evolve, the Company is
Perseroan berkomitmen untuk memperkuat strategi committed to strengthening its sustainability strategy,
keberlanjutan yang telah dirancang guna memastikan which has been designed to ensure that business growth
pertumbuhan bisnis yang selaras dengan tanggung jawab is aligned with social and environmental responsibilities.
sosial dan lingkungan.
Dengan mengacu pada enam pilar keberlanjutan, Perseroan With reference to the six pillars of sustainability, the Company
akan terus mengintegrasikan prinsip keberlanjutan ke dalam will continue to integrate sustainability principles into all
seluruh aspek operasional guna menghasilkan produk yang aspects of its operations to produce products that offer
memiliki nilai tambah dan daya saing tinggi di pasar global. high added value and competitiveness in the global market.
Selain itu, Perseroan juga terus mendorong budaya inovasi In addition, the Company continues to foster a culture of
di lingkungan kerja sebagai upaya untuk meningkatkan innovation in the workplace as part of its efforts to improve
efisiensi operasional serta kualitas produk yang dihasilkan. operational efficiency and the quality of its products.
Pada aspek lingkungan, Perseroan akan terus meningkatkan On the environmental aspect, the Company will continue to
efisiensi energi serta mengurangi emisi karbon melalui improve energy efficiency and reduce carbon emissions by
optimalisasi penggunaan energi alternatif dan teknologi optimizing the use of alternative energy sources and more
yang lebih ramah lingkungan. Pembangunan refinery kedua environmentally friendly technologies. The construction
yang dirancang dengan sistem pemrosesan yang lebih of a second refinery, designed with a more efficient and
efisien dan berkelanjutan menjadi salah satu langkah sustainable processing system, is one of the Company’s
konkret Perseroan dalam mendukung upaya tersebut. concrete steps in supporting these efforts.
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Perseroan juga akan terus memperluas penerapan The Company also continues to expand the application
prinsip 3R (Reuse, Recycle, Reduce) dalam pengelolaan of the 3R principles (Reuse, Recycle, Reduce) in waste
limbah guna meminimalkan dampak operasional terhadap management to minimize the environmental impact of its
lingkungan. Sementara itu, pada aspek sosial, Perseroan operations. Meanwhile, on the social front, the Company
berkomitmen untuk terus meningkatkan kesejahteraan is committed to continuously improving the well-being of
masyarakat di sekitar wilayah operasional melalui berbagai communities in the areas surrounding its operations through
program pemberdayaan masyarakat yang berkelanjutan. various sustainable community empowerment programs.
Melalui strategi ini, Perseroan optimistis dapat terus By implementing this strategy, the Company is confident
meningkatkan kontribusinya terhadap pencapaian Tujuan that it can continue to increase its contribution to the
Pembangunan Berkelanjutan (TPB) sekaligus memperkuat achievement of the Sustainable Development Goals
posisi Perseroan sebagai perusahaan hilir kelapa sawit (SDGs) while strengthening its position as a responsible
yang bertanggung jawab dan berdaya saing global. and globally competitive downstream palm oil company.
PENUTUP CLOSING
Kami menyampaikan apresiasi kepada seluruh pemangku We would like to express our appreciation to all
kepentingan atas dukungan yang telah diberikan sepanjang stakeholders for their support throughout the 2025
tahun buku 2025. Berbagai pencapaian Perseroan, mulai fiscal year. The Company’s various achievements, ranging
dari pengelolaan rantai pasok yang bertanggung jawab from responsible supply chain management to the
hingga pelaksanaan program pemberdayaan masyarakat, implementation of community empowerment programs,
merupakan hasil kolaborasi seluruh karyawan, mitra usaha, are the result of collaboration among all employees,
serta pemangku kepentingan lainnya. business partners, and other stakeholders.
Kami juga menyampaikan penghargaan kepada Dewan We also extend our gratitude to the Board of Commissioners
Komisaris atas arahan dan pengawasan yang konsisten for their consistent guidance and oversight in ensuring
dalam memastikan Perseroan tetap berada pada jalur the Company remains on the path of sustainable growth.
pertumbuhan berkelanjutan. Ke depan, Perseroan akan Moving forward, the Company will continue to strengthen
terus memperkuat komitmen dengan mengintegrasikan its commitment by integrating ESG principles into all
prinsip ESG ke dalam seluruh aktivitas bisnis sebagai business activities as a strategy to create inclusive and
strategi dalam menciptakan pertumbuhan jangka panjang competitive long-term growth.
yang inklusif dan berdaya saing.
With a spirit of collaboration and innovation, the Company
Dengan semangat kolaborasi dan inovasi, Perseroan is optimistic that it can continue to contribute to realizing
optimistis dapat terus berkontribusi dalam mewujudkan a greener and more responsible industry. This report
industri yang lebih hijau dan bertanggung jawab. Laporan serves as a demonstration of transparency regarding
ini menjadi wujud transparansi atas kinerja keberlanjutan the Company’s sustainability performance, while also
Perseroan, sekaligus mengundang seluruh pemangku inviting all stakeholders to continue participating in
kepentingan untuk terus berpartisipasi dalam menciptakan creating sustainable value for the environment, society,
nilai berkelanjutan bagi lingkungan, masyarakat, dan and the industry.
industri.
Atas Nama Direksi PT Citra Borneo Utama Tbk
On behalf of the Board of Directors of PT Citra Borneo Utama Tbk
RORRY CHRISTIAN TOBING
Direktur Utama
President Director
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Penjelasan Direksi Penjelasan Direksi 65
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Penjelasan Kepala Sustainability
Statement from the Head of Sustainability
Fiki Bin Rungga
Kepala Sustainability Downstream
Head of Sustainability Downstream
Perjalanan menuju
keberlanjutan merupakan
proses jangka panjang yang
memerlukan kolaborasi
dari seluruh pemangku The journey toward sustainability
kepentingan. Perseroan is a long-term process that
terus membangun sinergi requires collaboration among
dengan mitra bisnis, all stakeholders. The Company
pemasok, pemerintah, continues to build synergies with
business partners, suppliers, the
serta masyarakat untuk
government, and the community
menciptakan dampak yang to create a broader and more
lebih luas dan berkelanjutan. sustainable impact.
Pemegang Saham dan Pemangku Kepentingan yang Kami Hormati,
Esteemed Shareholders and Stakeholders,
Melalui Laporan Keberlanjutan PT Citra Borneo Utama Tbk Through the 2025 Sustainability Report of PT Citra Borneo
(Perseroan) Tahun Buku 2025 ini, kami menyampaikan Utama Tbk (the “Company”), we present the Company’s
perkembangan kinerja serta komitmen Perseroan dalam performance and its commitment to the implementation
mengimplementasikan prinsip keberlanjutan pada aspek of sustainability principles across environmental, social,
lingkungan, sosial, dan tata kelola (ESG). Laporan ini and governance (ESG) aspects. This report reflects the
mencerminkan upaya keberlanjutan yang telah dilakukan sustainability performances throughout the reporting
sepanjang tahun pelaporan, termasuk capaian, tantangan, year in terms of achievements, challenges, and strategic
serta langkah strategis yang ditempuh dalam memperkuat initiatives to strengthen responsible business practices.
praktik bisnis yang bertanggung jawab. Kami berharap We hope this report provides a comprehensive overview
laporan ini dapat memberikan gambaran yang komprehensif and serves as a basis for sustainable decision-making
serta menjadi dasar dalam pengambilan keputusan yang in the future.
berkelanjutan di masa mendatang.
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Penjelasan Direksi Explanation of the Board of Directors 67
Tahun 2025 menjadi fase penguatan bagi Perseroan dalam The year 2025 marked a phase of strengthening for the
mengintegrasikan keberlanjutan ke dalam seluruh lini Company in integrating sustainability across all operational
operasional dan rantai nilai. Di tengah dinamika industri lines and the value chain. Amid industry dynamics and
dan meningkatnya ekspektasi terhadap praktik ESG, increasing expectations regarding ESG practices, the
Perseroan terus berupaya memastikan bahwa setiap Company continues to ensure that every business activity
aktivitas bisnis tidak hanya berorientasi pada kinerja is not only oriented toward economic performance but also
ekonomi, tetapi juga memberikan dampak positif bagi delivers positive impacts on the environment and society.
lingkungan dan masyarakat.
Sebagai perusahaan yang bergerak di sektor hilir industri As a company operating in the downstream palm oil
kelapa sawit, Perseroan memandang keberlanjutan sebagai sector, the Company views sustainability as a fundamental
fondasi utama dalam menjaga keberlangsungan usaha. pillar in maintaining business continuity. Therefore, we
Oleh karena itu, kami secara konsisten menyeimbangkan consistently balance business growth with environmental
pertumbuhan bisnis dengan upaya perlindungan protection and social welfare improvement through an
lingkungan serta peningkatan kesejahteraan sosial melalui integrated and sustainable approach.
pendekatan yang terintegrasi dan berkelanjutan.
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Sustainability Value in Every Drop Nilai Keberlanjutan dalam Setiap Tetesnya Pada aspek lingkungan, Perseroan terus memperkuat From an environmental perspective, the Company continues inisiatif efisiensi energi melalui optimalisasi pemanfaatan to strengthen energy efficiency initiatives by optimizing energi terbarukan berbasis biomassa cangkang kelapa the use of renewable energy based on palm kernel shell sawit dan woodchips. Selain itu, pada tahun pelaporan biomass and woodchips. In addition, in the 2025 reporting 2025, Perseroan mulai melakukan penghitungan emisi year, the Company began conducting comprehensive gas rumah kaca secara komprehensif mencakup Scope 1, greenhouse gas emissions calculations covering Scope Scope 2, dan Scope 3 sebagai baseline dalam penyusunan 1, Scope 2, and Scope 3 as a baseline for developing a roadmap dekarbonisasi yang selaras dengan target Net decarbonization roadmap aligned with national and global Zero Emission nasional dan global. Perseroan juga secara Net Zero Emission targets. The Company also consistently konsisten menerapkan kebijakan No Deforestation, No Peat, implements the No Deforestation, No Peat, No Exploitation No Exploitation (NDPE) di seluruh rantai pasok sebagai (NDPE) policy across its supply chain as a commitment to bentuk komitmen terhadap perlindungan lingkungan. environmental protection. Dari sisi sosial, Perseroan terus berupaya memberikan From a social perspective, the Company continues to kontribusi nyata melalui program tanggung jawab sosial contribute through corporate social responsibility programs yang berfokus pada peningkatan kesejahteraan masyarakat focused on improving the welfare of communities around sekitar wilayah operasional. Sepanjang tahun 2025, its operational areas. Throughout 2025, the Company’s Perseroan merealisasikan program CSR dengan nilai sebesar CSR programs amounting to Rp1,592,150,000, covering Rp1.592.150.000, yang mencakup bidang pendidikan, education, healthcare, local economic development, and kesehatan, pengembangan ekonomi lokal, serta pembangunan social infrastructure. These initiatives are expected to infrastruktur sosial. Inisiatif ini diharapkan dapat memperkuat strengthen harmonious relationships with communities hubungan harmonis dengan masyarakat serta menciptakan and foster inclusive and sustainable growth. pertumbuhan yang inklusif dan berkelanjutan. Pada aspek tata kelola, Perseroan terus memperkuat From a governance perspective, the Company penerapan prinsip Good Corporate Governance (GCG) continues to strengthen the implementation of Good dengan mengedepankan transparansi, akuntabilitas, serta Corporate Governance (GCG) principles by emphasizing kepatuhan terhadap regulasi yang berlaku. Komitmen ini transparency, accountability, and compliance with tercermin melalui berbagai pencapaian penting dalam applicable regulations. This commitment is reflected in key penerapan standar keberlanjutan, termasuk keberhasilan achievements in implementing sustainability standards, memperoleh sertifikasi Roundtable on Sustainable Palm Oil including obtaining the Roundtable on Sustainable Palm (RSPO) Supply Chain Certification Standard (SCCS) pada Oil (RSPO) Supply Chain Certification Standard (SCCS) 18 April 2024 dari Control Union. Sertifikasi ini menjadi on April 18, 2024, from Control Union. This certification landasan strategis dalam memastikan bahwa seluruh serves as a strategic foundation to ensure that the rantai pasok Perseroan dikelola secara bertanggung jawab Company’s entire supply chain is managed responsibly dan transparan sesuai dengan standar keberlanjutan and transparently in accordance with global sustainability global, sekaligus memperkuat kepercayaan pelanggan standards, while also strengthening customer trust and dan meningkatkan daya saing di pasar internasional. enhancing competitiveness in international markets. Lebih lanjut, pada tahun buku 2025, Perseroan juga berhasil Furthermore, in the 2025 financial year, the Company also memperoleh sertifikasi ISO 14001:2015 untuk Sistem obtained ISO 14001:2015 certification for Environmental Manajemen Lingkungan dan ISO 45001:2018 untuk Sistem Management Systems and ISO 45001:2018 certification for Manajemen Keselamatan dan Kesehatan Kerja (K3) pada 2 Occupational Health and Safety Management Systems on Juli 2025. Pencapaian ini mencerminkan komitmen Perseroan July 2, 2025. These achievements reflect the Company’s dalam menerapkan standar internasional dalam pengelolaan commitment to implementing international standards in lingkungan serta perlindungan kesehatan dan keselamatan environmental management and occupational health and kerja, sekaligus memperkuat fondasi operasional yang safety, while strengthening a sustainable and responsible berkelanjutan dan bertanggung jawab di seluruh lini bisnis. operational foundation across all business lines. Perseroan juga terus mendorong inovasi dan pengembangan The Company also continues to drive innovation and produk guna meningkatkan daya saing, sekaligus product development to enhance competitiveness while memastikan bahwa produk yang dihasilkan memenuhi prinsip ensuring that its products meet sustainability principles keberlanjutan dan kebutuhan pasar yang terus berkembang. and evolving market demands. Kami menyadari bahwa perjalanan menuju keberlanjutan We recognize that the journey toward sustainability is a merupakan proses jangka panjang yang memerlukan long-term process that requires collaboration among all kolaborasi dari seluruh pemangku kepentingan. Oleh stakeholders. Therefore, the Company continues to build karena itu, Perseroan terus membangun sinergi dengan synergies with business partners, suppliers, government, mitra bisnis, pemasok, pemerintah, serta masyarakat untuk and communities to create broader and more sustainable menciptakan dampak yang lebih luas dan berkelanjutan. impacts. 68 2025 Laporan Keberlanjutan Sustainability Report
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Akhir kata, kami menyampaikan apresiasi kepada seluruh In closing, we extend our appreciation to all stakeholders
pemangku kepentingan atas dukungan dan kepercayaan for their continued support and trust in the Company.
yang telah diberikan kepada Perseroan. Dengan komitmen With strong commitment and a spirit of sustainability,
yang kuat dan semangat keberlanjutan, kami optimistis we are confident in our ability to continue creating long-
dapat terus menciptakan nilai jangka panjang yang term value that benefits the environment, society, and
memberikan manfaat bagi lingkungan, masyarakat, dan the Company.
Perseroan.
NILAI KEBERLANJUTAN KAMI OUR SUSTAINABILITY VALUES
Lebih dari sekadar komitmen, keberlanjutan merupakan Beyond a commitment, sustainability is an integral part
bagian integral dari identitas dan strategi bisnis of the Company’s identity and business strategy. These
Perseroan. Nilai keberlanjutan tersebut tertanam dalam sustainability values are embedded in the Company’s work
budaya kerja Perseroan yang dikenal dengan prinsip culture, known as the CITRA principles—Competence,
CITRA—Competence, Integrity, Teamwork, Respect, Integrity, Teamwork, Respect, and Achievement—
dan Achievement—yang menjadi landasan dalam setiap which serve as the foundation for decision-making and
pengambilan keputusan dan pelaksanaan operasional. operational execution.
Perseroan meyakini bahwa keberlanjutan merupakan The Company believes that sustainability is key to
kunci dalam menciptakan nilai jangka panjang bagi seluruh creating long-term value for all stakeholders. Therefore, all
pemangku kepentingan. Oleh karena itu, seluruh aktivitas business activities are carried out by prioritizing a balance
bisnis dijalankan dengan mengedepankan keseimbangan between economic growth, environmental preservation,
antara pertumbuhan ekonomi, pelestarian lingkungan, dan and continuous social welfare improvement.
peningkatan kesejahteraan sosial secara berkelanjutan.
Sebagai bagian dari komitmen terhadap perlindungan As part of its commitment to environmental protection,
lingkungan, Perseroan menerapkan prinsip No the Company implements the No Deforestation, No
Deforestation, No Peat, No Exploitation (NDPE) di seluruh Peat, No Exploitation (NDPE) principle across its supply
rantai pasok. Melalui kebijakan ini, Perseroan memastikan chain. Through this policy, the Company ensures that raw
bahwa bahan baku yang digunakan tidak berasal dari materials are not sourced from deforestation activities, are
aktivitas deforestasi, tidak dikembangkan di lahan gambut, not developed on peatlands, and are free from exploitation
serta bebas dari praktik eksploitasi. practices.
Sejalan dengan karakteristik operasional Perseroan yang In line with the Company’s operational characteristics,
menggunakan bahan baku utama berupa Crude Palm Oil which utilize Crude Palm Oil (CPO) and Palm Kernel (PK)
(CPO) dan Palm Kernel (PK), implementasi kebijakan NDPE as primary raw materials, the implementation of the
dilakukan melalui penguatan sistem ketertelusuran serta NDPE policy is carried out by strengthening traceability
evaluasi berkelanjutan terhadap sumber pasokan dari para systems and continuously evaluating supply sources from
pemasok. Pendekatan ini memungkinkan Perseroan untuk suppliers. This approach enables the Company to ensure
memastikan bahwa seluruh bahan baku yang diterima that all incoming raw materials comply with sustainability
memenuhi prinsip keberlanjutan yang telah ditetapkan. principles.
Selain aspek lingkungan, Perseroan juga berkomitmen In addition to environmental aspects, the Company is
untuk memberikan dampak sosial yang positif melalui also committed to delivering positive social impacts
berbagai program pemberdayaan masyarakat. Inisiatif through various community empowerment programs.
yang dijalankan mencakup peningkatan akses terhadap These initiatives include improving access to education,
pendidikan, layanan kesehatan, serta pengembangan healthcare services, and local economic development in
ekonomi lokal di sekitar wilayah operasional. Perseroan surrounding operational areas. The Company believes that
percaya bahwa keberlanjutan tidak hanya berkaitan sustainability is not only about environmental preservation
dengan pelestarian lingkungan, tetapi juga tentang but also about creating opportunities and improving quality
menciptakan peluang dan kualitas hidup yang lebih baik of life for communities and future generations.
bagi masyarakat dan generasi mendatang.
Dari sisi tata kelola, Perseroan senantiasa mengedepankan From a governance perspective, the Company consistently
prinsip transparansi, akuntabilitas, dan kepatuhan upholds transparency, accountability, and compliance
terhadap regulasi yang berlaku dalam seluruh proses with applicable regulations across all business processes.
bisnis. Perseroan juga terus mendorong efisiensi The Company also continues to promote operational
operasional serta pengembangan inovasi yang lebih ramah efficiency and environmentally friendly innovation as
lingkungan sebagai bagian dari upaya meningkatkan part of its efforts to enhance sustainability performance.
kinerja keberlanjutan secara berkelanjutan.
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Dengan mengintegrasikan nilai keberlanjutan ke dalam By integrating sustainability values into its strategy and
strategi dan operasional, Perseroan berkomitmen untuk operations, the Company is committed to growing as
terus tumbuh sebagai entitas bisnis yang berdaya saing a highly competitive business entity while remaining
tinggi sekaligus bertanggung jawab terhadap lingkungan environmentally and socially responsible, and contributing
dan sosial, serta memberikan kontribusi nyata bagi masa meaningfully to a more sustainable future.
depan yang lebih berkelanjutan.
DEPARTEMEN SUSTAINABILITY DOWNSTREAM SUSTAINABILITY
DOWNSTREAM DEPARTMENT
Pencapaian Perseroan dalam menerapkan tata kelola The Company ’s achievements in implementing
keberlanjutan merupakan hasil dari komitmen dan sustainability governance are the result of commitment
kolaborasi seluruh insan Perseroan, yang didukung secara and collaboration across all levels of the organization,
khusus oleh Departemen Sustainability Downstream yang supported specifically by the Downstream Sustainability
bertanggung jawab langsung kepada Direksi. Departemen Department, which reports directly to the Board of
ini berperan strategis dalam memastikan bahwa prinsip Directors. This department plays a strategic role in
keberlanjutan terintegrasi secara konsisten ke dalam ensuring that sustainability principles are consistently
seluruh proses bisnis dan operasional Perseroan. integrated into all business processes and operations.
Sejak didirikan pada tahun 2018, Departemen Sustainability Established in 2018, the Downstream Sustainability
Downstream memiliki tanggung jawab dalam menyusun Department is responsible for formulating sustainability
strategi keberlanjutan, mengimplementasikan program- strategies, implementing relevant programs, and fostering
program yang relevan, serta mendorong internalisasi budaya a sustainability culture throughout the organization. All
keberlanjutan di seluruh lini organisasi. Seluruh inisiatif tersebut initiatives are carried out in reference to both national
dilaksanakan dengan mengacu pada standar keberlanjutan and international sustainability standards, in alignment
baik nasional maupun internasional, serta selaras dengan arah with the Company’s business development direction. In
pengembangan bisnis Perseroan. Selain itu, departemen ini addition, the department monitors and evaluates the
juga berperan dalam melakukan pemantauan dan evaluasi implementation of sustainability programs to ensure
terhadap pelaksanaan program keberlanjutan guna memastikan alignment with targets and objectives.
kesesuaian dengan target dan tujuan yang telah ditetapkan.
Departemen Sustainability Downstream didukung oleh 7 (tujuh) The Downstream Sustainability Department is supported by 7
personil yang dipimpin oleh Kepala Sustainability Downstream. (seven) personnel led by the Head of Sustainability Downstream.
Sepanjang tahun buku 2025, departemen ini telah menjalankan Throughout the 2025 financial year, the department carried
berbagai tugas dan tanggung jawab utama sebagai berikut: out the following key roles and responsibilities:
1. Menyusun dan mengelola Rencana Kerja Tahunan 1. Developing and managing the Annual Work Plan
(RKT), Key Performance Indicator (KPI), serta (RKT), Key Performance Indicators (KPI), and the
anggaran Departemen Sustainability yang selaras Sustainability Department budget in alignment with
dengan strategi Perseroan. the Company’s strategy.
2. Memastikan implementasi dan pemeliharaan 2. Ensuring the implementation and maintenance of the
Sistem Manajemen Terintegrasi, termasuk sistem Integrated Management System, including quality,
mutu, keamanan pangan/pakan, lingkungan, K3, food/feed safety, environmental, occupational health
sustainability, serta sistem jaminan produk halal and safety, sustainability, and halal assurance systems
berjalan sesuai standar dan strategi yang ditetapkan. in accordance with standards and strategies.
3. Mengelola dan memastikan pemenuhan sertifikasi, 3. Managing and ensuring compliance with certifications,
perizinan, serta kepatuhan terhadap regulasi yang permits, and applicable regulations, including
berlaku, termasuk pelaporan keberlanjutan (Sustainability sustainability reporting and environmental reporting
Report) dan pelaporan lingkungan (AMDAL, RKL-RPL). (AMDAL, RKL-RPL).
4. Memastikan implementasi program keberlanjutan dan 4. Ensuring the implementation of sustainability and
ketertelusuran (traceability), termasuk Traceability traceability programs, including Traceability to
to Plantation, Traceability to Mill, NDPE IRF, EUDR, Plantation, Traceability to Mill, NDPE IRF, EUDR, and
serta program sustainability lainnya sesuai dengan other sustainability programs in accordance with
kebutuhan stakeholder. stakeholder requirements.
5. Mengelola proses identifikasi risiko dan mitigasi, 5. Managing risk identification and mitigation processes,
termasuk pemantauan aspek lingkungan (ASDAM), including monitoring environmental aspects (ASDAM),
K3 (HIRADC), serta parameter lingkungan lainnya occupational health and safety (HIRADC), and other
agar tetap terkendali. environmental parameters to ensure they remain controlled.
6. Mengelola program audit, monitoring, evaluasi, serta 6. Managing audit processes, monitoring, evaluation,
perbaikan berkelanjutan (continuous improvement) and continuous improvement of the Integrated
atas Sistem Manajemen Terintegrasi, termasuk Management System, including handling non-
penanganan ketidaksesuaian. conformities.
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7. Mendorong peningkatan kompetensi dan kesadaran 7. Promoting employee competency and awareness
karyawan melalui program pelatihan, coaching, dan through training, coaching, and career development
pengembangan karier di bidang sustainability guna programs in sustainability to support departmental
mendukung pencapaian kinerja departemen. performance.
Melalui peran strategis tersebut, Departemen Sustainability Through this strategic role, the Downstream Sustainability
Downstream terus berupaya memperkuat implementasi Department continues to strengthen sustainability
keberlanjutan di Perseroan, sekaligus mendukung implementation within the Company, while supporting
tercapainya kinerja operasional yang bertanggung jawab, responsible, efficient, and sustainable operational
efisien, dan berkelanjutan. performance.
PENUTUP CLOSING
Sebagai bagian dari komitmen dalam mewujudkan As part of our commitment to sustainability, we express
keberlanjutan, kami menyampaikan apresiasi dan terima our appreciation and gratitude to all stakeholders for
kasih kepada seluruh pemangku kepentingan atas their support and contributions throughout the 2025
dukungan dan kontribusi yang telah diberikan sepanjang financial year. We also express our appreciation to the
tahun buku 2025. Kami juga memberikan penghargaan management and all employees for their dedication and
kepada seluruh jajaran manajemen dan karyawan hard work in driving sustainable growth and improving
atas dedikasi serta kerja keras dalam mendorong welfare throughout the Company’s operational areas.
tercapainya pertumbuhan berkelanjutan dan peningkatan
kesejahteraan di seluruh wilayah operasional Perseroan.
Upaya kolektif dalam mengintegrasikan prinsip keberlanjutan Our collective efforts to integrate sustainability principles
ke dalam setiap aspek operasional telah menghasilkan into every aspect of our operations have resulted
berbagai capaian yang memberikan dampak positif, baik in numerous achievements that have had a positive
bagi lingkungan, masyarakat, maupun kinerja Perseroan. impact on the environment, society, and the Company’s
Pencapaian ini tidak hanya mencerminkan komitmen performance. These achievements not only reflect the
Perseroan terhadap tanggung jawab lingkungan dan sosial, Company’s commitment to environmental and social
tetapi juga menunjukkan bahwa kolaborasi yang solid responsibility but also demonstrate that solid collaboration
mampu menciptakan nilai bersama yang berkelanjutan. can create sustainable value, appreciated by many.
Ke depan, Perseroan akan terus memperkuat sinergi Moving forward, the Company will continue to strengthen
dengan seluruh pemangku kepentingan guna memperluas synergies with all stakeholders to expand its positive
dampak positif yang dihasilkan. Dengan mengedepankan impact. By prioritizing innovation, efficiency, and
inovasi, efisiensi, serta penerapan prinsip keberlanjutan consistent implementation of sustainability principles,
yang konsisten, Perseroan optimistis dapat terus tumbuh the Company is optimistic that it can continue to grow
secara bertanggung jawab sekaligus memenuhi ekspektasi responsibly while meeting stakeholder expectations.
para pemangku kepentingan.
Kami mengundang seluruh pihak untuk terus berpartisipasi We encouraged everyone to continue participating and
dan berkolaborasi dalam perjalanan keberlanjutan ini. Kami collaborating on this sustainability journey. We believe
meyakini bahwa melalui komitmen dan langkah bersama, that through shared commitment and action, we can
kita dapat mewujudkan masa depan yang lebih hijau, make a greener, more inclusive, and more sustainable
inklusif, dan berkelanjutan. future a reality.
Pangkalan Bun
FIKI BIN RUNGGA
Kepala Sustainability Downstream
Head of Sustainability Downstream
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SURAT PERNYATAAN
Anggota Dewan Komisaris dan Direksi
tentang Tanggung Jawab atas
Laporan Keberlanjutan 2025
PT Citra Borneo Utama Tbk
STATEMENT
The Board of Commissioners' and The Board of Directors’
of Responsibility for The 2025 Sustainability Report
of PT Citra Borneo Utama Tbk
Kami yang bertanda tangan di bawah ini menyatakan We the undersigned hereby declare that all information
bahwa semua informasi dalam Laporan Keberlanjutan disclosed in the 2025 Sustainability Report of PT Citra
PT Citra Borneo Utama Tbk tahun 2025 telah dimuat Borneo Utama Tbk has been presented completely in its
secara lengkap dan bertanggung jawab penuh atas entirety and we assume full responsibility for the accuracy
kebenaran isi Laporan Keberlanjutan Perseroan. of the content of the Company’s Sustainability Report.
Demikian pernyataan ini dibuat dengan sebenarnya. This Statement is made truthfully.
Jakarta, 7 April 2026
Jakarta, April 7, 2026
DEWAN KOMISARIS DIREKSI
Board of Commissioners Board of Commissioners
Sofyan A. Djalil Rorry Christian Tobing
Komisaris Utama Direktur Utama
President Commissioner President Director
Boumediene Sumurung H. Ronny Hertantyo Raharjo
Komisaris Independen Direktur
Independent Commissioner Director
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Profil
Perusahaan
Company Profile
Sebagai produsen
minyak kelapa
sawit, Perseroan
berkomitmen menjaga
kualitas lingkungan
operasional melalui As a producer of palm oil,
the Company is committed
berbagai inisiatif to maintaining the quality of
berkelanjutan menuju its operational environment
through continuous initiative
industri hijau yang towards responsible, green
bertanggung jawab. industry.
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Identitas Umum
Perusahaan [OJK C.2]
[GRI 2-1]
Company General Identity
PT Citra Borneo Utama Tbk akan terus
melanjutkan kontribusinya dalam industri
pengolahan kelapa sawit melalui inovasi
produk dan pemrosesan, peningkatan
produksi, serta investasi untuk memperkuat
fasilitas dan infrastruktur untuk pertumbuhan
berkelanjutan di masa depan.
PT Citra Borneo Utama will continue contributing
to the palm oil processing industry through
product and processing innovation, increased
production, and investments to strengthen
facilities and infrastructure for sustainable
growth in the future.
NAMA DAN DOMISILI PERUSAHAAN [GRI 2-1]
COMPANY NAME AND DOMICILE
PT Citra Borneo Utama Tbk
Berkedudukan di Kotawaringin Barat
Located in West Kotawaringin
TANGGAL PENDIRIAN
DATE OF ESTABLISHMENT DASAR HUKUM PENDIRIAN
LEGAL BASIS OF ESTABLISHMENT
14 Maret 2013
March 14, 2013 • Akta Pendirian No. 102 tanggal 14 Maret 2013 yang dibuat
di hadapan Teguh Hendrawan, S.H., M.Kn., Notaris di
Kabupaten Kotawaringin Barat, dan akta-akta perubahannya.
BIDANG USAHA
BUSINESS LINE • Surat Keputusan Menteri Kehakiman Republik Indonesia
No. AHU-17660.AH.01.01.Tahun 2013 tanggal 5 April 2013.
Industri pemurnian, pemisahan/fraksinasi, industri • Deed of Establishment No. 102 dated March 14, 2013 signed
Minyak Goreng Kelapa Sawit dan perdagangan before Teguh Hendrawan, S.H., M.Kn., a Notary in West
produk kelapa sawit dan turunannya. Kotawaringin Regency and its subsequent amendments.
Refining, separation/fractionation, and palm oil • Decree of the Minister of Justice of Republic of Indonesia
industries and trading of palm oil products and No. AHU- 17660.AH.01.01.Tahun 2013 dated April 5, 2013.
derivatives.
STATUS DAN BENTUK BADAN HUKUM
KODE SAHAM LEGAL STATUS AND FORM
TICKER CODE
Perusahaan Terbatas (PT) dan Perusahaan Terbuka
CBUT
Limited Liability Company (PT) and Public Company
BURSA SAHAM
STOCK EXCHANGE JARINGAN USAHA [OJK C.4]
BUSINESS NETWORK
Bursa Efek Indonesia (BEI)
Indonesia Stock Exchange (IDX) 1 Kantor Pusat, 1 Kantor Perwakilan, dan 4 Pabrik
1 Head Office, 1 Representative Office, and 4 Factories
PENCATATAN SAHAM
STOCK LISTING
JUMLAH KARYAWAN
8 November 2022
TOTAL EMPLOYEES
November 8, 2022
213 Orang (2025) | 213 People (2025)
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Profil Perusahaan Company Profile 77
PRODUK USAHA [OJK C.4] ALAMAT PERUSAHAAN [OJK C.2] [GRI 2-1]
PRODUCTS COMPANY ADDRESS
Refined Bleached Deodorized Palm Oil (RBDPO), Refined Kantor Pusat | Head Office
Bleached Deodorized Palm Olein (RBDPL), Refined Bleached
Jl. ASDP/Pelabuhan Roro Tempenek, Kumai Hulu,
Deodorized Palm Stearin (RBDPS), Palm Fatty Acid Distillate
(PFAD), Crude Palm Kernel Oil (CPKO), Palm Kernel Expeller Kumai, Kabupaten Kotawaringin Barat, Kalimantan
(PKE), dan / and Minyak goreng kemasan | Cooking oil Tengah 74181
“Minyakita”, Minyak goreng kemasan | Cooking oil “Hanau”. Telp. / Phone : (0532) 21297
Faks : (0532) 21396
KEPEMILIKAN SAHAM
SHARE OWNERSHIP Kantor Perwakilan | Representative Office
Equity Tower Lt. 43 Suite B
70,22% PT Sawit Sumbermas Sarana Tbk (“SSMS”)
Jl. Jend. Sudirman Kav. 52-53 SCBD Lot 9
11,01% Maybank Singapore Ltd Jakarta 12190
1,78% PT Citra Borneo Indah (“CBI”) Telp. / Phone : (62) 21 2903 5401
4,00% PT Kalimantan Sawit Abadi (“KSA”) Faks/Fax : (62) 21 2903 5405
4,00% PT Mitra Mendawai Sejati (“MMS”)
8,99% Masyarakat | Public
SITUS WEB
WEBSITE
MODAL DASAR
AUTHORIZED CAPITAL www.citraborneoutama.co.id
Dalam portepel 10.000.000.000 saham
Ditempatkan dan disetor penuh 3.125.000.000 saham
Nilai nominal Rp100 per saham
In the portfolio: 10,000,000,000 shares
Issued and fully paid: 3,125,000,000 shares
Nominal value: Rp100 per share 2 0 2 5
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Riwayat Singkat Perusahaan
Brief History About the Company
PT Citra Borneo Utama Tbk (yang selanjutnya disebut PT Citra Borneo Utama Tbk (hereinafter referred to as the
Perseroan) berdiri pada tanggal 14 Maret 2013 berdasarkan Company) was established on March 14, 2013, based on
Akta Notaris No. 102 tanggal 14 Maret 2013 yang dibuat di Notarial Deed No. 102 dated March 14, 2013, made before
hadapan Teguh Hendrawan, S.H., M.Kn., Notaris di Pangkalan Teguh Hendrawan, S.H., M.Kn., a Notary in Pangkalan Bun.
Bun. Akta Pendirian tersebut telah memperoleh pengesahan The Deed of Establishment was approved by the Minister of
dari Menkumham berdasarkan Surat Keputusan No. AHU- Law and Human Rights (Menkumham) through Decree No.
17660.AH.01.01.Tahun 2013 tanggal 5 April 2013 dan telah AHU-17660.AH.01.01.Tahun 2013, dated April 5, 2013, and was
diumumkan dalam Berita Negara Republik Indonesia No. 72 published in the State Gazette of the Republic of Indonesia
tanggal 6 September 2013, Tambahan No. 91231. No. 72, dated September 6, 2013, Supplement No. 91231.
Perseroan bergerak dalam mengelola bisnis hilir minyak The Company is engaged in managing the downstream
kelapa sawit seperti pemurnian dan perdagangan palm oil business, including refining and trading palm oil.
minyak kelapa sawit. Pabrik Pengolahan Kelapa Sawit The Company’s Palm Oil Processing Plant (Refining and
(Refinery dan Fraksinasi) Perseroan mulai beroperasi Fractionation) began operations (commissioning) in 2018,
(commissioning) pada tahun 2018 dengan pabrik yang with the plant located in Kumai Hulu Subdistrict, Kumai
terletak di Kelurahan Kumai Hulu, Kecamatan Kumai, District, Pangkalan Bun, Central Kalimantan.
Pangkalan Bun, Kalimantan Tengah.
Perseroan memiliki kapasitas produksi sebesar: The Company has a production capacity of:
1. Pabrik refinery yang berkapasitas sebesar 2.500 MT 1. A refinery plant with a capacity of 2,500 MT of CPO
CPO/hari atau 850.000 MT CPO/tahun. per day or 850,000 MT of CPO per year.
2. Pabrik fraksinasi dengan kapasitas 2.500 MT RBDPO/ 2. A fractionation plant with a capacity of 2,500 MT of
hari atau 850.000 MT RBDPO/tahun. RBDPO per day or 850,000 MT of RBDPO per year.
3. Pabrik kernel crushing dengan total kapasitas 600 3. A kernel crushing plant with a total capacity of 600
MT kernel/hari atau 192.000 MT/Tahun. MT of kernel per day or 192,000 MT per year.
4. Pabrik molding & filling dengan kapasitas 200 MT/ 4. Molding and filling plant with a capacity of 200 MT
Hari atau kapasitas 68.000 MT/tahun per day or 68,000 MT per year.
Perseroan juga memproduksi sekitar 807.500 MT RBDPO, Additionally, the Company produces approximately
646.000 MT Olein, 161.500 MT STEARIN, 38,250 MT 807,500 MT of RBDPO, 646,000 MT of Olein, 161,500
PFAD, 83.520 MT CPKO, 101.760 MT PKE, 45.330 MT MT of Stearin, 38,250 MT of PFAD, 83,520 MT of CPKO,
Minyak Goreng “Minyakita” dan 22.670 MT Minyak Goreng 101,760 MT of PKE, 45,330 MT of “Minyakita” Cooking
“Hanau”. Oil and 22,670 MT of “Hanau” cooking oil.
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Visi, Misi, Dan Nilai Keberlanjutan
Perusahaan [OJK C.1]
Sustainability Vision, Mission, and Values
Visi Vision
Menjadi perusahaan hilir
kelapa sawit terbaik berkelas
dunia dan berkelanjutan.
Becoming the best world class
and sustainable downstream
palm oil company
Misi Mission
* Membangun bisnis downstream palm oil
secara profesional.
Developing a professional downstream palm
oil business.
* Meningkatkan nilai tambah bagi seluruh
pemangku kepentingan.
Increasing added value for all stakeholders.
* Melaksanakan prinsip tata kelola perusahaan
yang sempurna.
Implementing best practices of corporate
governance.
* Menggunakan
lingkungan.
teknologi maju ramah
Using advanced technology and environmentally
friendly.
* Mengembangkan sumber daya manusia dan
potensi daerah dalam semangat kemitraan.
Developing our human capital and local potential
in a spirit of partnership.
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NILAI-NILAI PERUSAHAAN CORPORATE VALUES
C I T R A
C
COMPETENCE
Mengutamakan standar yang tinggi dalam hal pengetahuan, keahlian
dan pengalaman.
Prioritize high standards in terms of knowledge, skills and experience.
COMPETENCE
Perilaku yang ditunjukkan:
• Memiliki sifat leadership yang kuat.
• Mampu berfikir secara konseptual, analitis dan kreatif dalam
menghasilkan cara-cara terbaik guna peningkatan kinerja.
• Mampu menyesuaikan diri dengan lingkungan kerjanya.
• Mampu bertindak sebagai problem solver.
• Mampu mengendalikan diri saat menghadapi masalah/tekanan.
Demonstrated behavior:
• Has strong leadership qualities.
• Able to think in a conceptual, analytical and creative manner in
producing the best ways to improve performance.
• Able to adapt to the work environment.
• Able to act as a problem solver.
• Able to control oneself when facing problems/pressure.
I
INTEGRITY
Menjunjung tinggi kejujuran dan tanggung jawab dalam bekerja.
Uphold honesty and responsibility in work.
INTEGRITY Perilaku yang ditunjukkan:
• Berintegritas tinggi.
• Konsisten dalam perkataan dan perbuatan.
• Bertanggung jawab dalam setiap pekerjaan yang dibebankan.
• Memenuhi apa yang menjadi komitmen bersama dalam memajukan
Perusahaan.
• Saling mengingatkan dan proaktif dalam mencegah terjadinya
penyimpangan.
Demonstrated behavior:
• High integrity.
• Consistent in words and actions.
• Responsible for every task assigned.
• Fulfilling shared commitments in advancing the Company.
• Remind each other and be proactive in preventing irregularities.
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T
TEAMWORK
Bekerjasama dan saling percaya dalam bekerja.
Collaborate and trust each other in work.
TEAMWORK Perilaku yang ditunjukkan:
• Memiliki tujuan yang sama yaitu pencapaian target kinerja.
• Mampu bekerja sama dalam tim sesuai kompetensi yang dimiliki.
• Selalu menawarkan solusi atau ide terkait strategi pencapaian target kinerja.
• Menghilangkan ego pribadi, ego departemen demi kepentingan pencapaian
tujuan perusahaan.
• Suka menolong rekan kerja yang memiliki masalah dalam penyelesaian
tugas/ pekerjaan.
Demonstrated behavior:
• Have the same goal, namely achieving performance targets.
• Able to work in a team according to own competencies.
• Always offer solutions or ideas regarding strategies for achieving performance
targets.
• Eliminating personal ego and departmental ego in the interests of achieving
company goals.
• Fond of helping colleagues who have problems in completing assignments/work.
R
RESPECT
Saling menghargai dan menghormati sesama karyawan.
Mutual respect and respect for fellow employees.
RESPECT Perilaku yang ditunjukkan:
• Membina hubungan baik antar sesama karyawan.
• Mampu berkomunikasi efektif dengan rekan kerja dan atasan.
• Mampu mengambil keputusan sesuai penilaian yang adil.
• Menghindari perselisihan antar sesama karyawan.
• Menghargai hasil kerja karyawan lain/ anggota tim/orang lain.
Demonstrated behavior:
• Fostering good relationships between fellow employees.
• Able to communicate effectively with colleagues and superiors.
• Able to make decisions according to fair judgment.
• Avoid disputes between fellow employees.
• Appreciate the work of other employees/team members/other people.
A
ACHIEVEMENT
Fokus pada hasil terbaik, efisiensi biaya dan memberikan keuntungan yang
optimal melalui penerapan sistem dan prosedur yang berlaku.
Focus on the best results, cost efficiency and generating optimal profits through
the implementation of applicable systems and procedures.
ACHIEVEMENT
Perilaku yang ditunjukkan:
• Memiliki etos kerja yang tinggi.
• Melakukan lebih baik dari yang diperintahkan.
• Bertindak sesuai prioritas secara efisien guna pencapaian target kinerja.
• Bertindak sebagai agen perubahan.
• Tahu kapan harus bertahan dan kapan harus menyerah.
Demonstrated behavior:
• Demonstrate high work ethics.
• Do better than what is being told.
• Act according to priorities and act efficiently to achieve performance targets.
• Act as an agent of change.
• Know when to persist and when to give up.
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Skala Usaha [OJK C.3]
Business Scale
Periode Pelaporan
Uraian Satuan Reporting Period
Description Unit
2025 2024 2023
Penjualan Rp-Juta 13.970.811 9.766.108 10.319.437
Sales Rp-Million
Laba Tahun Berjalan Rp-Juta 106.175 68.186 144.242
Profit for the Year Rp-Million
Jumlah Aset [OJK C.3.a] Rp-Juta 4.117.814 4.200.319 4.336.194
Total Assets Rp-Million
Jumlah Liabilitas [OJK C.3.a] Rp-Juta 3.007.199 3.231.021 3.433.778
Total Liabilities Rp-Million
Jumlah Ekuitas - Bersih Rp-Juta 1.110.615 969.298 902.416
Total Equity - Net Rp-Million
Wilayah Operasional [OJK C.3.d]
Operational Area
Integrated
Business Area
• PT CBU Tbk is located
in the group’s integrated Sukamandang
idustrial estate complex
(146,5 Ha) along the
Kalimantan provincial man
road and Kumal Port
Manismata
• We are in proximity with
our upstream mills
• We are situated at the
Pangkalan Bun
CPO Belt (estimated 7 Kumai
Million Tons of CPO in
Central Kalimantan)
• We are located 15 minutes
from Pangkalan Bun Town
• Container Terminal – 40
minutes away
Perseroan berkantor pusat di Jalan ASDP/Pelabuhan Roro The Company is headquartered at Jalan ASDP/Pelabuhan
Tempenek, Kumai Hulu, Kumai, Kabupaten Kotawaringin Roro Tempenek, Kumai Hulu, Kumai, West Kotawaringin
Barat, Kalimantan Tengah, dengan menjalankan 4 Regency, Central Kalimantan, with four (4) factories
(empat) pabrik yang berlokasi sama dengan kantor located at the same address as the Company’s head
pusat Perseroan. Selain itu, Perseroan memiliki Kantor office. The Company also has a Representative Office in
Perwakilan Jakarta yang beralamat di Equity Tower Lt. Jakarta, located at Equity Tower Lt. 43 Suite B, Jl. Jend.
43 Suite B, Jl. Jend. Sudirman Kav. 52-53 SCBD Lot 9, Sudirman Kav. 52-53 SCBD Lot 9, Jakarta.
Jakarta.
1. Semua unit dilalui jalan provinsi 1. All units are accessible via the provincial road
2. Berada dalam satu kawasan industri 2. Located within an industrial zone
3. Kawasan sekitar Perseroan memiliki estimasi kapasitas 3. Integrated Business Area with a crude palm oil
produksi CPO 7 juta MT production estimate capacity of 7 million metric tons
4. Dekat dengan Pelabuhan Kumai dan Bandara Iskandar 4. Close to Kumai Port and Iskandar Airport
5. Berada di Jalan Raya Trans-Kalimantan 5. Situated on the Trans-Kalimantan Highway
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Profil Perusahaan Company Profile 83
Demografi Karyawan
[IDX S-02] [OJK C.3.b] [GRI 2-7, GRI 2-8]
Employee Demographic
Di tahun 2025, Perseroan memiliki 213 karyawan, In 2025, the Company had 213 employees, an increase
meningkat sebesar 17,03% dibandingkan dengan jumlah of 17.03% compared to the previous year’s total of 182
karyawan di tahun sebelumnya yang tercatat sebesar 182 employees. This increase is in line with the Company’s
karyawan. Kenaikan ini sejalan dengan langkah ekspansi operational expansion, particularly through the addition
operasional Perseroan, khususnya melalui penambahan of Molding & Filling Plant facilities, which support the
Pabrik molding & Filling, yang mendukung penguatan strengthening of production capacity and operational
kapasitas produksi serta efisiensi proses operasional. process efficiency. The following is demographic data on
Berikut data demografi karyawan Perseroan berdasarkan the Company’s employees based on job level, education
level jabatan, tingkat pendidikan, usia, status kepegawaian, level, age, employment status, and gender.
dan jenis kelamin.
KOMPOSISI KARYAWAN BERDASARKAN EMPLOYEE COMPOSITION BY LEVEL OF
LEVEL JABATAN DAN GENDER POSITION AND GENDER
Peningkatan
2025 2024 (Penurunan)
Level Jabatan Increase (Decrease)
Level of Position
Laki-laki Perempuan Laki-laki Perempuan
Total Total Total %
Male Female Male Female
Divisi Head - - - - - - - -
Head Division
Departemen Head 2 - 2 7 - 7 (5) (71,43%)
Department Head
Section Head 12 2 14 12 1 13 1 7,69
Staff 27 9 36 21 9 30 6 20,00%
Non Staff 144 17 161 116 16 132 29 21,97%
Jumlah 185 28 213 156 26 182 31 17,03%
Total
KOMPOSISI KARYAWAN BERDASARKAN EMPLOYEE COMPOSITION BY LEVEL OF
TINGKAT PENDIDIKAN DAN GENDER EDUCATION AND GENDER
Peningkatan
2025 2024 (Penurunan)
Tingkat Pendidikan Increase (Decrease)
Level of Education
Laki-laki Perempuan Laki-laki Perempuan
Total Total Total %
Male Female Male Female
S2/3 1 1 2 3 1 4 (2) (50,00%)
Master/Doctorate
Degree
S1 43 14 57 41 9 50 7 14,00%
Bachelor Degree
Diploma 1,2,3 12 4 16 13 7 20 (4) (20,00%)
Associate Degree
SMA atau Sederajat 125 9 134 95 9 104 30 28,85%
Senior High School or
Equivalent
Di bawah SMA atau 4 - 4 4 - 4 - -
Sederajat
Below Senior High
School or Equivalent
Jumlah 185 28 213 156 26 182 31 17,03%
Total
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KOMPOSISI KARYAWAN BERDASARKAN EMPLOYEE COMPOSITION BY AGE AND
USIA DAN GENDER GENDER
Peningkatan
2025 2024 (Penurunan)
Rentang Usia Increase (Decrease)
Age Range
Laki-laki Perempuan Laki-laki Perempuan
Total Total Total %
Male Female Male Female
18-24 42 11 53 31 9 40 13 32,50%
25-34 99 13 112 78 13 91 21 23,08%
35-44 36 4 40 36 4 40 - -
45-44 7 - 7 7 - 7 - -
>55 1 - 1 4 - 4 (3) (75,00%)
Jumlah 185 28 213 156 26 182 31 17,03%
Total
KOMPOSISI KARYAWAN BERDASARKAN EMPLOYEE COMPOSITION BY
STATUS KEPEGAWAIAN DAN GENDER EMPLOYMENT STATUS AND GENDER
[S-04] [S-04]
Peningkatan
Status 2025 2024 (Penurunan)
Kepegawaian Increase (Decrease)
Employment Status Laki-laki Perempuan Laki-laki Perempuan
Total Total Total %
Male Female Male Female
Karyawan Tetap 113 17 130 104 20 124 6 4,84%
Permanent Employees
Karyawan Tidak Tetap 72 11 83 52 6 58 25 43,10%
[S-04]
Contract Employees
Tenaga Alih Daya 69 2 71 46 3 49 22 44,90%
Outsourced
Magang - - - - 1 1 (1) (100%)
Internships
Jumlah 254 30 284 202 30 232 52 22,41%
Total
KOMPOSISI KARYAWAN BERDASARKAN EMPLOYEE COMPOSITION BY GENDER
GENDER
Peningkatan (Penurunan)
2025 2024
Jenis Kelamin Increase (Decrease)
Gender Jumlah Jumlah Jumlah
% % %
Total Total Total
Laki-laki 185 86,85% 156 85,71% 29 18,59%
Male
Perempuan 28 13,15% 26 14,29% 2 7,69%
Female
Jumlah 213 100,00% 182 100,00% 31 17,03%
Total
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Profil Perusahaan Company Profile 85
Komposisi Pemegang Saham [OJK C.3.c]
Shareholders Composition
CBI
65,83% SSMS
99,00%
99,00% 4,00% MMS
KSA
Maybank
11,01 % Singapore Ltd
4,00%
1,78% 70,22 %
Keterangan | Notes:
CBI : PT Citra Borneo Indah 8,99%
SSMS : PT Sawit Sumbermas Sarana Tbk
KSA : PT Kalimantan Sawit Abadi Publik/Masyarakat
MMS : PT Mitra Mendawai Sejati Public/Community
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Perseroan merupakan bagian dari ekosistem industri The Company’s is part of the downstream palm oil industry
hilir kelapa sawit di bawah kelompok usaha PT Sawit ecosystem under the business group PT Sawit Sumbermas
Sumbermas Sarana Tbk (SSMS) dan PT Citra Borneo Sarana Tbk (SSMS) and PT Citra Borneo Indah (CBI). As of
Indah (CBI). Hingga 31 Desember 2025, SSMS tercatat December 31, 2025, SSMS is listed as the controlling shareholder
sebagai pemegang saham pengendali dengan kepemilikan with a direct ownership of 70.22%, along with indirect ownership
langsung sebesar 70,22%, ditambah kepemilikan tidak through PT Kalimantan Sawit Abadi and PT Mitra Mendawai
langsung melalui PT Kalimantan Sawit Abadi dan PT Mitra Sejati, each of which holds a 4% stake. Thus, the SSMS Group’s
Mendawai Sejati yang masing-masing menguasai 4%. total ownership of CBUT reaches 78.22%.
Dengan demikian, total kepemilikan SSMS Group atas
CBUT mencapai 78,22%.
Adapun CBI memiliki 1,78% saham Perseroan sekaligus CBI owns 1.78% of the Company’s shares and is also the parent
merupakan induk usaha SSMS. Maybank Singapore Ltd company of SSMS. Maybank Singapore Ltd holds 15.91% and
memegang 15,91% dan publik sebesar 4,09%.Mengacu the public holds 4.09%. According to the audited Financial
pada Laporan Keuangan yang telah diaudit, pemilik Statements, the ultimate beneficial owner of the Company’s is H.
manfaat akhir (ultimate beneficial owner) Perseroan adalah Abdul Rasyid Ahmad Saleh, who indirectly controls the Company
H. Abdul Rasyid Ahmad Saleh, yang secara tidak langsung through this ownership structure. This control chain shows a
mengendalikan Perseroan melalui struktur kepemilikan clear ownership flow from direct shareholders to individual
tersebut. Rantai pengendalian ini memperlihatkan alur owners, reflecting the Company’s commitment to maintaining
kepemilikan yang jelas mulai dari pemegang saham transparency and implementing good corporate governance.
langsung hingga pemilik individu, sekaligus mencerminkan
komitmen Perseroan untuk menjaga transparansi dan
penerapan tata kelola perusahaan yang baik.
Komposisi Pemegang Saham Perseroan
The Company’s Shareholder Composition
Per 1 Januari 2025 Per 31 Desember 2025
As of January 1, 2025 As of December 31, 2025
Modal Modal
Nama Pemegang Saham Ditempatkan Persentase Ditempatkan Persentase
Jumlah
Shareholders Name Jumlah Saham dan Disetor Kepemilikan dan Disetor Kepemilikan
Saham
(Lembar) Penuh Ownership Penuh Ownership
(Lembar)
Total Shares Issued and Fully Percentage Issued and Fully Percentage
Total Shares
Paid-up Capital (%) Paid-up Capital (%)
(Rp) (Rp)
Nilai Nominal Saham = Rp100 per lembar saham
Par Value = Rp100 per share
Kepemilikan Saham 5% atau Lebih
Share Ownership of 5% or More
PT Sawit Sumbermas Sarana Tbk 2.194.263.700 219.426.370.000 70,22 2.194.263.700 219.426.370.000 70,22
Maybank Singapore Ltd 497.236.000 49.723.600.000 15,91 344.111.000 34.411.100.000 11,01
Kepemilikan Saham di bawah 5%
Share Ownership below 5%
PT Citra Borneo Indah 55.736.300 5.573.630.000 1,78 55.736.300 5.573.630.000 1,78
PT Kalimantan Sawit Abadi 125.000.000 12.500.000.000 4,00 125.000.000 12.500.000.000 4,00
PT Mitra Mendawai Sejati 125.000.000 12.500.000.000 4,00 125.000.000 12.500.000.000 4,00
Masyarakat 127.764.000 12.776.400.000 4,09 280.889.000 28.088.900.000 8,99
Public
Jumlah Modal Ditempatkan dan 3.125.000.000 312.500.000.000 100,00 3.125.000.000 312.500.000.000 100,00
Modal Disetor
Total Issued and Paid-Up Capital
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Profil Perusahaan Company Profile 87
Kegiatan Usaha [OJK C.4] [GRI 2-6]
Business Activities
Sesuai Pasal 3 Anggaran Dasar Perseroan, Perseroan In accordance with Article 3 of the Company’s Articles
dapat melakukan kegiatan usaha utama, yaitu: of Association, the Company may carry out the following
main business activities:
1. M e l a k s a n a k a n ke g i a t a n u s a h a d i b i d a n g 1. Conduct business activities in the processing industry:
industri pengolahan:
a. Industri Pemisahan/Fraksinasi Minyak Mentah a. Crude Palm Oil and Crude Palm Kernel Oil
Kelapa Sawit dan Minyak Mentah Inti Kelapa Sawit; Fractionation Industry;
b. Industri Minyak Goreng Kelapa Sawit; b. Palm Cooking Oil Industry;
c. Perdagangan Besar Minyak dan Lemak Nabati c. Wholesale Trading of Vegetable Oils and Fats
d. Industri Pemisahan/Fraksinasi Minyak Murni Inti d. Palm Kernel Oil Refining/Fractionation Industry;
Kelapa Sawit
e. Industri Pemisahan/Fraksinasi Minyak Murni e. Palm Oil Refining/Fractionation Industry;
Kelapa Sawit
f. Industri Pemurnian Minyak Mentah Kelapa Sawit f. Crude Palm Oil and Crude Palm Kernel Oil Refining
dan Minyak Mentah Inti Kelapa Sawit; Industry;
g. Industri Minyak Mentah Inti Kelapa Sawit (Crude g. Crude Palm Kernel Oil (CPKO) Industry.
Palm Kernel Oil).
2. Perseroan juga dapat melakukan kegiatan usaha usaha 2. The Company may also engage in supporting business
penunjang lainnya di bidang industri pengolahan, yaitu: activities in the processing industry, including:
a. Industri Barang dari Plastik untuk Pengemasan; a. Plastic Pacsskaging Manufacturing Industry;
b. Aktivitas Pengepakan. b. Packing Activities.
Sampai dengan akhir tahun 2025, Perseroan menjalankan As of the end of 2025, the Company will conduct business
kegiatan usaha di bidang hilirisasi kelapa sawit dimana activities in the downstream palm oil sector, where the
Perseroan memproduksi dan menjual produk turunan Company produces and sells palm oil derivative products
minyak sawit seperti Refined Bleached Deodorized Palm such as Refined Bleached Deodorized Palm Oil (RBDPO),
Oil (RBDPO), Palm Fatty Acid Distillate (PFAD), Refined Palm Fatty Acid Distillate (PFAD), Refined Bleached
Bleached Deodorized Palm Olein (RBDPL), Refined Deodorized Palm Olein (RBDPL), Refined Bleached
Bleached Deodorized Palm Stearin (RBDPS), Crude Palm Deodorized Palm Stearin (RBDPS), Crude Palm Kernel
Kernel Oil (CPKO), Palm Kernel Expeller (PKE) dan Minyak Oil (CPKO), Palm Kernel Expeller (PKE) and Minyakita &
Goreng Kemasan Minyakita & Hanau. Hanau Packaged Cooking Oil.
Di samping itu, Perseroan memiliki keunggulan dalam proses Furthermore, the Company has a competitive advantage
produksi karena terintegrasi dengan kelompok usaha, yaitu in its production process due to its integration with its
PT Sawit Sumbermas Sarana Tbk (“SSMS”) Group yang business group, PT Sawit Sumbermas Sarana Tbk (“SSMS”)
bergerak di Perkebunan dan Pabrik Kelapa Sawit, sehingga Group, which operates in the palm oil plantation and Mill
pasokan Crude Palm Oil (CPO) dan Palm Kernel (PK) yang sector. This integration ensures a stable supply of Crude
menjadi bahan baku utama produk-produk Perseroan Palm Oil (CPO) and Palm Kernel (PK), which serve as the
dipasok oleh PT Sawit Sumbermas Sarana Tbk (“SSMS”) main raw materials for the Company’s products. These raw
dan pihak afiliasi Perseroan serta pihak ketiga. Lokasi materials are supplied by PT Sawit Sumbermas Sarana
perkebunan SSMS memiliki jarak tempuh yang dekat dari Tbk (“SSMS”), the Company’s affiliates, and third parties.
pabrik Perseroan, dimana hal ini sangat menjamin stabilitas The close proximity of SSMS plantations to the Company’s
produksi dan kualitas bahan baku Perseroan serta efisiensi processing plant guarantees production stability, high-
pada biaya pengiriman dan logistik. Selain itu, Perseroan quality raw materials, and cost efficiency in logistics and
juga terus mengembangkan produknya dan meningkatkan transportation. In addition, the Company continues to
produksinya seiring pertumbuhan penjualan. Perseroan develop its products and expand its production capacity
senantiasa melakukan investasi pada sarana prasarana in line with sales growth. Investments have been made in
dan fasilitas lainnya guna mendukung pertumbuhan usaha. infrastructure and other facilities to support this growth.
Pada proses produksinya, Perseroan didukung oleh pabrik In its production process, the Company is supported
refinery dan fraksinasi yang dikelola Perseroan dengan total by a refinery and fractionation plant managed by the
kapasitas sebesar 2.500 MT CPO per hari atau 850.000 Company with a total capacity of 2,500 MT of CPO per
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MT CPO per tahun dan total kapasitas sebesar 2.500 MT day or 850,000 MT of CPO per year and a total capacity
RBDPO per hari atau 850.000 MT RBDPO per tahun, serta of 2,500 MT of RBDPO per day or 850,000 MT of RBDPO
pabrik kernel crushing dengan total kapasitas sebesar 600 per year, as well as a kernel crushing plant with a total
MT kernel per jam atau 192.000 MT kernel per tahun serta capacity of 600 MT of kernels per hour or 192,000 MT
pabrik molding & filling dengan kapasitas sebesar 200 MT of kernels per year and a molding & filling (molding) plant
per hari atau 68.000 MT per tahun. with a capacity of 200 MT per day or 68,000 MT per year.
Perseroan juga memiliki masing-masing 22 Storage Additionally, the Company has 22 storage tanks for storing
Tank untuk kebutuhan penyimpanan bahan baku dan raw materials and finished products from the refinery
hasil produk dari pabrik refinery dan fraksinasi serta 2 and fractionation plants, as well as 2 storage tanks and
Storage Tank dan 9 Silo Tank untuk KCP. Seluruh pabrik 9 silo tanks for the kernel crushing plant. All processing
dan tank farm berlokasi di Jalan ASDP arah Pelabuhan plants and tank farms are located on ASDP Street towards
Roro, Kelurahan Kumai Hulu, Kecamatan Kumai, Kabupaten Roro Port, Kumai Hulu Subdistrict, Kumai District, West
Kotawaringin Barat, 74181. Kotawaringin Regency, 74181.
PRODUK YANG DIHASILKAN MANUFACTURED PRODUCTS
Adapun produk yang dihasilkan Perseroan, yaitu:
The Company produces the following products:
Merupakan produk utama dari refinery. Proses Refinery bertujuan untuk menghilangkan bau
dan menurunkan warna pada minyak nabati. RBDPO merupakan campuran lemak padat dan
cair pada suhu kamar. RBDPO digunakan sebagai bahan baku dalam proses Fraksinasi dan
biodiesel. Selain itu RBDPO juga dapat digunakan sebagai bahan baku dalam pembuatan
sabun, deterjen, dan produk lainnya.
It is the main product of the refinery. The Refining process aims to remove odors and reduce the
color of vegetable oil. RBDPO is a mixture of solid and liquid fats at room temperature. RBDPO
is used as a raw material in the Fractionation process and biodiesel production. Additionally,
RBDPO can also be used as a raw material in the production of soap, detergents, and other
products.
RBDPO (Refined Bleached Deodorized
Palm Oil)
Merupakan produk samping dari Refinery pada proses Deodorizing. PFAD merupakan asam lemak
yang digunakan sebagai bahan baku pada produk pakan ternak dan bahan baku industri sabun.
It is a by-product of the Refinery from the Deodorizing process. PFAD is a fatty acid used as
a raw material in feed products and the soap manufacturing industry.
PFAD (Palm Fatty Acid Distillate)
Merupakan produk utama dari Fraksinasi melalui proses pemisahan fraksi cair RBDPO berdasarkan
perbedaan titik beku. RBDP Olein banyak digunakan sebagai minyak goreng terutama untuk
menggoreng baik deep frying maupun shallow frying. Stabilitas minyak yang tinggi membuatnya
sangat cocok untuk keperluan menggoreng.
It is the main product of the Fractionation process, obtained by separating the liquid fraction
of RBDPO based on differences in melting points. RBDP Olein is widely used as cooking oil,
especially for deep frying and shallow frying. Its high stability makes it highly suitable for
frying applications.
RBDP Olein (Refined Bleached
Deodorized Palm Olein)
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Merupakan produk samping dari Fraksinasi melalui proses pemisahan fraksi padat RBDPO
berdasarkan perbedaan titik beku. RBDP Stearin digunakan untuk membuat margarin dan
shortening. Selain itu, RBDP stearin juga memiliki sifat yang cocok untuk membuat sabun
maupun oleokimia.
It is a by-product of the Fractionation process, obtained by separating the solid fraction
of RBDPO based on differences in melting points. RBDP Stearin is used to make margarine
and shortening. Additionally, RBDP Stearin has properties suitable for soap and oleochemical
production.
RBDP Stearin (Refined Bleached
Deodorized Palm Stearin)
Merupakan produk utama dari Kernel Crushing Plant yaitu dengan pengepresan minyak dari inti
buah kelapa sawit. Komposisi dan sifat-sifatnya berbeda secara signifikan dari minyak kelapa
sawit. CPKO diproduksi dengan ekstraksi secara mekanis dari kernel yang telah dikeringkan
sebelumnya di pabrik kelapa sawit. Kualitas minyaknya sangat baik, dengan asam lemak bebas
dari minyak mentah umumnya di bawah 5%. Warnanya kuning muda dan apabila dimurnikan
secara fisik dapat menghasilkan minyak berwarna sangat terang yang dapat digunakan untuk
bahan pangan ataupun non-pangan. CPKO berbentuk cair pada suhu kamar.
It is the main product of the Kernel Crushing Plant, obtained by pressing oil from palm kernel.
Its composition and properties differ significantly from palm oil. CPKO is produced through
mechanical extraction from kernels that have been dried in a palm oil mill. The oil quality is
CPKO (Crude Palm Kernel Oil) very high, with free fatty acid levels in crude oil generally below 5%. It has a light yellow color,
and when physically refined, it can produce a very light-colored oil that can be used for both
food and non-food applications. CPKO remains liquid at room temperature.
Merupakan produk samping dari Kernel Crushing Plant. Banyak digunakan sebagai pakan
ternak karena PKE mengandung crude protein dan serat yang tinggi
It is a by-product of the Kernel Crushing Plant. PKE is widely used as feed due to its high crude
protein and fiber content.
PKE (Palm Kernel Expeller)
Merupakan minyak goreng dalam kemasan dengan merek yang diluncurkan oleh Pemerintah
Indonesia untuk menjaga stabilitas pangan, berbahan baku sawit (RBDP Olein) yang diproses
di Refinery-Fraksinasi Perseroan dan telah memenuhi standar mutu nasional.
This is cooking oil in packaging with a brand launched by the Indonesian government to
maintain food stability, made from palm oil (RBDP Olein) processed at the the Company’s
Refinery-Fractionation Plant and meeting national quality standards.
Minyak Goreng Kemasan (Minyakita)
Cooking Oil (Minyakita)
Merupakan minyak goreng premium komersial dalam kemasan, berbahan baku sawit (RBDP Olein)
yang diproses di Refinery-Fraksinasi Perseroan dan telah memenuhi standar mutu nasional.
It is a premium commercial cooking oil in packaging, made from palm oil (RBDP Olein) processed
at the the Company’s Refinery-Fractionation Plant and has met national quality standards.
Minyak Goreng Kemasan (Hanau)
Cooking Oil (Hanau)
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PROSES PRODUKSI PRODUCTION PROCESS
Alur Proses Produksi
Production Process Workflow
Molding & Filling (Bottling)
Refinery Fractionation Kernel Crushing
Plant
Receiving CPO – RBDPO Receiving Kernel Receiving – Inti Receiving Olein – Olein dari Tank
Perusahaan menerima – Diterima di tangki Sawit diterima di silo. Farm diterima di Daily Tank untuk
dan menyimpan CPO perantara untuk proses Kernel Receiving – Palm dilakukan proses selanjutnya
untuk di proses. lebih lanjut. Kernels received in the Receiving Olein – Olein from the Tank
Receiving CPO - The RBDPO Receiving - silo. Farm is received in the Daily Tank for
company receives Received at intermediate further processing
and stores CPO for tank for further Press Processing – Inti
processing. processing further Sawit diproses di mesin Circulation – Melakukan penambahan
processing. press ulir. vitamin A pada olein di daily tank dan
Bleaching - CPO Press Processing – Palm melakukan sirkulasi hingga hasilnya
dicampur dengan Crystallization – Kernel is processed in the homogen
bleaching earth untuk RBDPO dimasukkan ke screw press. Circulation – Vitamin A is added to
menyerap pigmen dalam crystallizer untuk olein in the Daily Tank and circulated
warna. proses pendinginan. CPKO Filtration – Filter until it becomes homogeneous.
Bleaching - CPO is Crystallization – daun dan kantong
mixed with bleaching RBDPO is put into the digunakan untuk Filtration – Proses untuk penyaringan
earth to absorb color crystallizer for cooling menjernihkan CPKO. minyak goreng dari kotoran dan
pigments. process. CPKO Filtration – Leaf stearin yang masih terikut
filters and bags are used Filtration – Process of filtering
Filtration - Proses ini Press Filter – Proses to purify the CPKO. cooking oil to remove impurities and
akan menghilangkan ini akan memisahkan residual stearin
kotoran dan sisa RBDPO menjadi RBDLein Storage Tank and
bleaching earth : dan RBDStearin. Warehouse – CPKO Molding PET – Proses awal
Bleached Palm Oil (BPO). Press Filter – This masuk ke tangki pembentukan bahan dengan mencetak
Filtration - This process process will separate penyimpanan dan biji plastik menjadi preform
will remove impurities the RBDPO into RBDLein PKE akan disimpan di Molding PET – Initial process of
and residual bleaching and RBDStearin. gudang. forming material by molding plastic
earth: Bleached Palm Oil Storage Tank – CPKO resin into preforms.
(BPO). Storage Tank goes into the storage
– RBDOlein dan tank and PKE will be Blowing Machine – Proses akhir
Deodorizer - BPO RBDStearin dari Filter stored in the warehouse. pembentukan botol dengan meniupkan
diproses di Deodorizer Press akan disimpan udara bertekanan ke preform sehingga
menghasilkan RBDPO di tangki penyimpanan Product Delivery – menjadi botol
dan PFAD sebagai masing-masing. CPKO dan PKE dikirimkan Blowing Machine – Final process
produk samping. Storage Tank – ke pelanggan dalam of forming bottles by blowing high-
Deodorizer - BPO RRBDOlein and jumlah besar. pressure air into preforms to shape
processed at Deodorizer RBDStearin from Product Delivery – them into bottles.
to produce RBDPO and the Filter Press will CPKO and PKE are
PFAD as by-products. be stored in the delivered to customers Molding Cap – Proses pembuatan
respective storage tanks in large quantities. tutup botol (cap) dari bahan plastik
Process – RBDPO respectively. menggunakan teknik pencetakan
akan dikirim ke Pabrik (molding).
Fraksinasi untuk Packaging and Molding Cap – Process of
diproses lebih lanjut. Delivering – RBD Olein manufacturing bottle caps from
Process – RBDPO will dan RBD Stearin dikirim plastic material using molding
be sent to Fractionation langsung ke pelanggan techniques.
Plant for further melalui kapal. RBDOlein
processing further. juga dikirim ke pabrik Filling – Produk Minyak Goreng diisi
pengepakan-paket kedalam botol sesuai volume yang
Delivery – PFAD konsumen kecil. ditentukan
dikirimkan ke pelanggan Packaging and Filling – Cooking oil is filled into
dalam jumlah besar. Delivering – RBD bottles according to the specified
Delivery – PFAD is Olein and RBD Stearin volume.
delivered to customers are shipped directly
in bulk. to customers via ship. Labeling – Botol diberi label sebagai
RBDOlein is also identitas produk dan informasi penting
delivered to small small Labeling – Bottles are labeled
consumer packers. with product identity and essential
information.
Paletizing – Produk disusun
diatas pallet untuk memudahkan
penyimpanan dan ditribusi
Palletizing – Products are arranged
on pallets to facilitate storage and
distribution.
Racking – Produk disimpan di rak
Gudang sesuai system penataan
untuk menjaga kualitas dan
memudahkan pengambilan.
Racking – Products are stored on
warehouse racks according to the
storage system to maintain quality
and facilitate retrieval.
Delivery – Produk dikirim ke buyer
melalui Distributor 1
Distribution – Products are delivered
to buyers through Distributor 1.
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KAPASITAS PRODUKSI PER TAHUN ANNUAL PRODUCTION CAPACITY
Crude Palm Oil (CPO) Palm Kernel (PK)
CPO Kernel
850,000 MT/YEAR 192,000 MT/YEAR
Kernel Crushing Plant
100% 100%
Refinery
RBDPO PFAD CPKO PKE
807,500 MT/ 38,250 MT/ 83,520 MT/ 101,760 MT
YEAR YEAR YEAR YEAR
Std: 94% Std: 5.5% 43,50% 53,00%
CBU: 95% CBU: 4.5%
Fractionation
OLEIN STEARIN
646,000 161,500 MT/
MT/YEAR YEAR
Std: 80% Std: 20%
CBU: 82.5% CBU: 17.5%
Filling Plant
Minyakita Hanau
45.333 MT/ 22.667 MT/
Year Year
RANTAI PASOK DAN RELASI BISNIS SUPPLY CHAIN AND OTHER BUSINESS
LAINNYA [GRI 2-6] RELATIONS [GRI 2-6]
Bahan baku utama dari produk-produk yang dihasilkan The main raw materials for the Company’s products are
Perseroan adalah Crude Palm Oil (CPO) dan Palm Kernel Crude Palm Oil (CPO) and Palm Kernel (PK). CPO is a
(PK). CPO adalah produk yang diekstrak dari mesocarp product extracted from the mesocarp (fruit flesh) of oil
(daging buah) kelapa sawit untuk kemudian digunakan palm, which is then used by the Company as a raw material
Perseroan sebagai bahan baku pada proses refinery di in its refinery process. Meanwhile, PK is the kernel or
Perseroan. Sedangkan PK adalah inti atau biji buah kelapa seed of the oil palm fruit, which the Company uses in its
sawit yang kemudian digunakan Perseroan pada proses kernel crushing process.
kernel crushing di Perseroan.
Kebutuhan bahan baku dipenuhi dari pemasok afiliasi Requirements for raw materials are sourced from affiliated
maupun pihak ketiga. Pemasok afiliasi utama meliputi: suppliers and third parties. The key affiliated suppliers
include:
1. PT Sawit Sumbermas Sarana Tbk 1. PT Sawit Sumbermas Sarana Tbk
2. PT Menteng Kencana Mas 2. PT Menteng Kencana Mas
3. PT Tanjung Sawit Abadi 3. PT Tanjung Sawit Abadi
4. PT Sawit Multi Utama 4. PT Sawit Multi Utama
5. PT Mirza Pratama Putra 5. PT Mirza Pratama Putra
6. PT Mitra Mendawai Sejati 6. PT Mitra Mendawai Sejati
7. PT Kalimantan Sawit Abadi 7. PT Kalimantan Sawit Abadi
8. PT Sawit Mandiri Lestari 8. PT Sawit Mandiri Lestari
Per 31 Desember 2025, sekitar 85,15% dari total pembelian As of December 31, 2025, approximately 85.15% of the
Perseroan berasal dari pemasok utama terafiliasi tersebut, Company’s total purchases came from these affiliated key
sehingga Perseroan memiliki ketergantungan yang cukup suppliers, resulting in the Company having a relatively
tinggi terhadap pihak-pihak tersebut. Sementara sisanya, high level of dependence on them. The remaining 14.85%
sekitar 14,85%, berasal dari pemasok pihak ketiga yang came from third-party suppliers selected based on
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Sustainability Value in Every Drop Nilai Keberlanjutan dalam Setiap Tetesnya dipilih berdasarkan standar mutu, kepatuhan hukum, serta quality standards, legal compliance, and commitment to komitmen terhadap praktik keberlanjutan. sustainability practices. Perseroan senantiasa berupaya memastikan setiap aspek The Company continuously strives to ensure that every Keberlanjutan diintegrasikan kedalam seluruh rantai aspect of sustainability is integrated into the entire supply pasok untuk menciptakan nilai tambah Perseroan bagi chain to create added value for all stakeholders. This seluruh pemangku kepentingan. Kebijakan ini mencakup policy covers all of the Company’s operations, including seluruh operasional Perseroan, termasuk pemasok pihak third-party suppliers, which are fully traceable to the ketiga, yang sepenuhnya dapat ditelusuri sampai ke upstream supply (Traceability to Mill and Traceability to hulu pasokan (Traceability to Mill dan Traceability to Plantation). The Company also encourages the active Plantation). Perseroan juga mendorong keterlibatan aktif involvement of suppliers and supports the improvement pemasok dan mendukung peningkatan kapabilitas mereka of their capabilities as part of a joint effort to uphold the sebagai bagian dari upaya bersama untuk menjunjung Company’s policies and values. tinggi kebijakan dan nilai-nilai yang dianut Perseroan. PROSES PENGENDALIAN KUALITAS QUALITY CONTROL PROCESS Pengendalian mutu merupakan aspek fundamental dalam Quality control is a fundamental aspect in every stage of the setiap tahapan proses produksi. Seleksi bahan baku production process. The first crucial step is the selection berkualitas tinggi menjadi langkah awal yang krusial, sebelum of high-quality raw materials, which are then tested in the melalui pengujian di laboratorium internal Perseroan. Untuk Company’s internal laboratory. To strengthen its credibility, memperkuat kredibilitas, Perseroan bekerja sama dengan the Company works with independent inspection agencies lembaga inspeksi independen seperti Sucofindo, Cotecna such as Sucofindo, Cotecna Indonesia, Leon Overseas Indonesia, Leon Overseas PTE LTD, PT Carsurin Tbk dan PT PTE LTD, PT Carsurin Tbk, and PT Tribhakti Inspektama Tribhakti Inspektama, Tribhakti dan Cotecna Indonesia guna to ensure consistent quality of products delivered to memastikan konsistensi kualitas produk yang dikirimkan customers. kepada pelanggan. RELASI BISNIS DAN PASAR YANG BUSINESS RELATIONS AND MARKETS DILAYANI SERVED Pemasaran menjadi aspek penting dalam strategi Perseroan Marketing is an important aspect of the Company’s untuk mendukung pertumbuhan penjualan dan memperkuat strategy to support sales growth and strengthen long- hubungan jangka panjang dengan pelanggan. Selama 2025, term relationships with customers. Throughout 2025, the strategi pemasaran difokuskan pada peningkatan volume marketing strategy is focused on increasing production produksi sekaligus memperluas basis pembeli, diiringi dengan volume while expanding the buyer base, accompanied peningkatan kualitas layanan bagi pelanggan yang sudah by improving service quality for existing customers. This ada. Pendekatan ini membantu Perseroan menjaga stabilitas strategy helps the Company maintain sales stability penjualan meskipun di tengah dinamika pasar global. despite global market dynamics. Tenaga pemasaran Perseroan secara intensif The Company’s marketing team actively communicates berkomunikasi dengan pelanggan untuk memberikan with customers to provide the latest information and in- informasi terkini dan analisis mendalam mengenai tren depth analysis of market trends, enabling customers to pasar, sehingga pelanggan memperoleh wawasan yang gain broader insights into their purchasing decisions. The lebih luas dalam pengambilan keputusan pembelian. Company implements a personalized service strategy Strategi pelayanan yang berorientasi personal diterapkan by assigning each commercial staff member to manage dengan menugaskan setiap staf komersial untuk mengelola a specific customer portfolio. As a result, the specific portofolio pelanggan tertentu. Dengan demikian, karakter characteristics and needs of each customer can be dan kebutuhan spesifik pelanggan dapat dipahami dengan thoroughly understood, thereby increasing customer baik, sehingga meningkatkan tingkat kepuasan pelanggan. satisfaction levels. Ke depan, Perseroan berencana memperluas jangkauan The Company plans to expand its market reach through pasar melalui pemanfaatan teknologi digital, termasuk the use of digital technology, including plans to launch rencana peluncuran fasilitas pemesanan pembelian an online trading facility. This initiative is expected to secara daring (online trading). Inisiatif ini diharapkan improve accessibility and convenience for customers, meningkatkan aksesibilitas dan kenyamanan pelanggan, while strengthening the Company’s competitiveness in sekaligus memperkuat daya saing Perseroan di era the digital transformation era. transformasi digital. 92 2025 Laporan Keberlanjutan Sustainability Report
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Hingga akhir 2025, Perseroan melayani pasar domestik As of the end of 2025, the Company serves both domestic
maupun internasional. Penjualan masih didominasi oleh and international markets. Sales are still dominated by
pasar luar negeri, sementara pasar domestik tetap foreign markets, while the domestic market continues to
memberikan kontribusi yang signifikan. make a significant contribution.
Rincian penjualan berdasarkan pasar geografis adalah Sales details based on geographic market are as follows:
sebagai berikut:
Penjualan Berdasarkan Pasar Geografis
(Dalam jutaan Rupiah)
Sales by Geographic Aspect
(In million Rupiah)
2025 2024
Uraian
Description Penjualan Penjualan
% %
Sales Sales
Penjualan neto
Net sales
Luar negeri 10.986.874 78,64% 7.455.661 76,34%
International
Indonesia 2.983.937 21,34% 2.310.447 23,66%
Local
Jumlah penjualan neto 13.970.811 100,00% 9.766.108 100,00%
Net sales
Terdapat beberapa pelanggan yang memberikan kontribusi There are customers with sales contribution of over 10%
penjualan lebih dari 10% total penjualan Perseroan yaitu from the Company’s total sales, namely Borneo Agri
Borneo Agri Resources International Pte Ltd (terafiliasi), Resources International Pte Ltd (affiliated), PT Dua Kuda
PT Dua Kuda Indonesia (pihak ketiga), dan Grand Oils & Indonesia (third party), dan Grand Oils & Foods (Singapore)
Foods (Singapore) Pte Ltd (pihak ketiga), masing-masing Pte Ltd (third party), respectively each contributed 43%,
secara berturut-turut sebesar sekitar 43%, 10%, dan 9% 10, and 9% of the total sales.
dari total penjualan Perseroan.
Keanggotaan Asosiasi [OJK C.5] [GRI 2-28]
Association Membership
Per 31 Desember 2025, Perseroan tercatat mengikuti As of December 31, 2025, the Company was recorded
asosiasi/organisasi sebagai berikut: as members of the following association/organization:
Nama Asosiasi/Organisasi Skala Organisasi Nomor Keanggotaan
Association/Organization Name Organizational Scale Numbership Number
Asosiasi GIMNI (Gabungan Industri Minyak Nabati Nasional Crushing Plant Membership No. 034.02.XX.GCBU/2022
Indonesia) National
Indonesian Vegetable Oil Association Palm Oil Refinery Membership No. 034.01.
XX.GCBU/2022
Indonesia Corporate Secretary Association (ICSA) Nasional ICSA50423
National
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Struktur Organisasi
Organizational Structure
Struktur Organisasi PT Citra Borneo Utama Tbk
per 31 Desember 2025
Organizational Structure of PT Citra Borneo Utama Tbk
as of December 31, 2025
CFO
RONNY H. RAHARJO
MANAGER
GENERAL
HR & SERVICES
FINANCE CONTROLLER
AVICENNA MUSLIM
MANAGER
SENIOR
CORPORATE IT
MANAGER
HEAD
CORPORATE
SUSTAINABILITY
FINANCE
MANAGER
AVICENNA
FIKI BIN RUNGGA
MUSLIM
ASSISTANT
MANAGER
IT DATA
KAWASAN
ACCOUNTING TAX SECTION HR & GA SECTION CENTER & QA SECTION HSE SECTION
FINANCE HEAD BERIKAT
SECTION HEAD HEAD HEAD TECH. SUPPORT HEAD HEAD
SECTION HEAD
SECTION HEAD
LUDGERUS COVER BY:
DEDE EKO FENTI FIKI BIN
DIANIO M. IRPAN ASROJI HENDRIANOR YUDIANTO
YULISTIANTO FEBRIYANTI RUNGGA
DIRDAYANA FITRIANSYAH
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CEO
RORRY CHRISTIAN TOBING
GROUP HEAD
GROUP HEAD
INTERNAL AUDIT
MARKETING
& RISK
GENERAL MANAGER FACTORY
COVER BY :
HENDRI
MANAGER
ACT. LOGISTIC PRODUCTION MAINTENANCE
QC MANAGER CORPORATE
MANAGER MANAGER MANAGER
SECRETARY
MANAGER MANAGER
INTERNAL AUDIT MARKETING
SUPARDI M. PATAR MANDALA EDDY ALEX DWI
HENDRI
MARPAUNG SITUMORANG SOFYAN ADHA
REFINERY, FRAC,
KCP
PPIC SECTION LOGISTIC WAREHOUSE & BOTTLING MECHANICAL E&I SECTION
PRODUCTION
HEAD SECTION HEAD SECTION HEAD PROD. SECTION SECTION HEAD HEAD
SECTION HEAD ASSISTANT
HEAD AST. MANAGER
MANAGER
MARKETING
INTERNAL AUDIT
PATAR
COVER BY : FAJAR RINTO FAJAR
RIMA MANDALA KHAIRUDDIN
HUSAINI AGUSTIAN MANIK MAULANA
SITUMORANG
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Struktur Grup Perusahaan
Group Structure of the Company
JBP JA MP ED
60,00% 40,00% 40,00% 60,00% 90,00% 10,00% 90,00% 10,00%
PBAL MIL PSB ACM
1,22% 48,76%
0,01% 48,77%
0,01% CBI 1,23%
65,83%
SSMS
10,13%
99,00%
1,00%
99,00% MMS
1,00%
KSA
4,00% 4,00%
1,78% 70,22 %
Keterangan | Notes:
JBP : Jery Borneo Putra PSB : PT Prima Sawit Borneo
JA : Jemmy Adriyanor ACM : PT Agro Citra Mandiri
MP : Monica Putri CBI : PT Citra Borneo Indah
ED : Ernis Desidistrisna SSMS : PT Sawit Sumbermas Sarana Tbk
PBAL : PT Putra Borneo Agro Lestari KSA : PT Kalimantan Sawit Abadi
MIL : PT Mandiri Indah Lestari MMS : PT Mitra Mendawai Sejati
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Informasi Entitas Anak dan/atau Entitas
Asosiasi
Information on Subsidiaries and/or Associate Entities
Hingga Laporan ini diterbitkan, Perseroan tidak memiliki By the time this report is published, the Company does
Entitas Anak dan/atau entitas asosiasi sehingga informasi not have any Subsidiaries and/or Associate Entities;
terkait entitas anak dan/atau entitas asosiasi tidak dapat therefore, information related to subsidiaries and/or
disajikan dalam Laporan ini. associate entities cannot be presented in this report.
Perubahan Signifikan Pada Perusahaan
[OJK C.6]
Significant Changes on the Company
Pada tahun pelaporan terdapat perubahan yang bersifat There were significant changes during the reporting year,
signifikan, baik berupa merger/penggabungan usaha, including mergers, closures, openings of branch offices/
penutupan, pembukaan kantor cabang/pabrik/unit usaha, factories/business units, and openings of new branch
pembukaan pembukaan kantor cabang/pabrik baru atau offices/factories or new business units.
unit usaha baru.
Pada tahun 2025, Perseroan membangun Pabrik baru In 2025, the Company will build a new Molding & Filling
untuk Molding & Filling (Bottling) plant sebagai bagian dari (Bottling) plant as part of its business development strategy
strategi pengembangan usaha guna memperkuat integrasi to strengthen end-to-end production process integration,
proses produksi secara end-to-end, meningkatkan improve operational efficiency, and ensure product quality
efisiensi operasional, serta memastikan konsistensi mutu consistency in accordance with established standards.
produk sesuai dengan standar yang ditetapkan. Selain itu, In addition, the Molding & Filling Plant is expected to
keberadaan Pabrik Molding & Filling diharapkan mampu increase production flexibility in meeting packaging
meningkatkan fleksibilitas produksi dalam memenuhi variety needs, as well as supporting the optimization
kebutuhan variasi kemasan, serta mendukung optimalisasi of the Company’s supply chain and distribution. This
rantai pasok dan distribusi Perseroan. Investasi ini juga investment is also a strategic step for the Company in
merupakan langkah strategis Perseroan dalam memperkuat strengthening its business competitiveness and driving
daya saing usaha serta mendorong pertumbuhan bisnis sustainable business growth in the future.
yang berkelanjutan di masa mendatang.
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Tata Kelola
Keberlanjutan
Sustainability Governance
Perseroan
mengintegrasikan
aspek ekonomi,
lingkungan, sosial, dan
tata kelola ke dalam
The Company integrates
setiap proses bisnis various aspects including
dan pengambilan economic, environment,
social, and corporate
keputusan sebagai governance into its
bagian dari business process and
penerapan tata kelola decision-making as part
of sustainable corporate
keberlanjutan yang governance in a consistent
konsisten. manner.
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Penerapan Tata Kelola Di Lingkup
Perseroan
Corporate Governance Implementation In The Company
Penerapan tata kelola di lingkup Perseroan menjadi fondasi The implementation of corporate governance within
utama dalam memastikan bahwa seluruh aktivitas bisnis the Company is the main foundation to ensure that all
dijalankan dengan mengedepankan prinsip transparansi, business activities are carried out by prioritizing the
akuntabilitas, bertanggung jawab, independen, profesional, principles of transparency, accountability, responsibility,
setara, dan wajar. Sejalan dengan peraturan perundang- independence, professionalism, equality, and fairness.
undangan dan praktik terbaik keberlanjutan, Perseroan The Company has designed a structured sustainability
merancang tata kelola keberlanjutan yang terstruktur governance system in line with laws and regulations
untuk menjamin bahwa aspek lingkungan, sosial, dan and best practices to ensure that environmental, social,
tata kelola (LST) terintegrasi dalam strategi, operasi, dan and governance (ESG) aspects are integrated into the
rantai pasok Perseroan. Company’s strategy, operations, and supply chain.
Penerapan tata kelola di Perseroan tidak hanya berorientasi The implementation of corporate governance in the
pada kepatuhan terhadap regulasi, tetapi juga sebagai Company is not only focused on regulatory compliance,
wujud komitmen Perseroan dalam menghormati hak asasi but also reflects the Company’s commitment to
manusia, menjaga lingkungan, serta menciptakan nilai respecting human rights, protecting the environment,
jangka panjang bagi seluruh pemangku kepentingan. and creating long-term value for all stakeholders. With a
Melalui struktur tata kelola yang jelas, kebijakan yang clear governance structure, comprehensive policies, and
komprehensif, dan mekanisme pengawasan yang efektif, effective oversight mechanisms, the Company ensures
Perseroan memastikan bahwa praktik keberlanjutan that sustainability practices are implemented consistently
dilaksanakan secara konsisten dari tingkat manajemen from top management to all operational lines and supply
puncak hingga seluruh lini operasional dan rantai pasok. chains.
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Perseroan juga mengadopsi prinsip kehati-hatian serta The Company also adopts the principle of prudence and
melaksanakan uji tuntas untuk mengidentifikasi dan conducts due diligence to identify and mitigate significant
memitigasi risiko keberlanjutan yang signifikan, termasuk sustainability risks, including those related to palm oil raw
yang terkait dengan pemasok bahan baku sawit. Dengan material suppliers. Therefore, sustainability governance
demikian, tata kelola keberlanjutan menjadi instrumen is a strategic instrument for the Company to strengthen
strategis bagi Perseroan untuk memperkuat daya saing, its competitiveness, build stakeholder trust, and support
membangun kepercayaan pemangku kepentingan, the achievement of sustainable development goals.
serta mendukung pencapaian tujuan pembangunan
berkelanjutan.
TUJUAN PENERAPAN TATA KELOLA OBJECTIVES OF SUSTAINABLE
PERUSAHAAN GOVERNANCE IMPLEMENTATION
1. Mengatur dan mengendalikan hubungan antar 1. Regulating and controlling relationships among
pemangku kepentingan; stakeholders;
2. Menciptakan komitmen untuk menjalankan usaha 2. Establishing a commitment to conducting business in
sesuai dengan etika bisnis yang baik, transparan, accordance with good business ethics, transparency,
dan patuh pada peraturan; and regulatory compliance;
3. Meningkatkan daya saing dan kemampuan Perseroan 3. Enhancing the Company’s competitiveness and ability
dalam menghadapi perubahan industri; to adapt to industry changes;
4. Adanya manajemen risiko yang baik; 4. Implementing effective risk management;
5. Mencegah terjadinya penyimpangan dalam 5. Preventing irregularities in the management of the
pengelolaan Perseroan; dan Company; and
6. Meningkatkan citra Perusahaan yang baik. 6. Improving the Company’s positive image.
PENERAPAN PRINSIP-PRINSIP IMPLEMENTING PRINCIPLES OF
TATA KELOLA KEBERLANJUTAN DI SUSTAINABLE GOVERNANCE IN THE
PERSEROAN COMPANY
Integrasi prinsip keberlanjutan dalam tata kelola menjadi Integrating sustainability principles into governance
langkah strategis Perseroan untuk memenuhi ketentuan is a strategic step for the Company to comply with
regulator sekaligus menjawab tuntutan pemangku regulatory requirements and respond to stakeholder
kepentingan. Sesuai arahan Peraturan Otoritas Jasa demands. According to the Financial Services Authority
Keuangan No. 51/POJK.03/2017 tentang Penerapan Regulation No. 51/POJK.03/2017 concerning the
Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Implementation of Sustainable Finance for Financial
Emiten, dan Perusahaan Publik, Perseroan memastikan Services Institutions, Issuers, and Public Companies,
bahwa praktik tata kelola mencakup aspek ekonomi, the Company ensures that its governance practices cover
lingkungan hidup, dan sosial yang dibangun berdasarkan economic, environmental, and social aspects based on the
prinsip-prinsip yaitu transparansi, akuntabel, bertanggung principles of transparency, accountability, responsibility,
jawab, independen , profesional, setara, dan wajar. independence, professionalism, equality, and fairness.
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Berikut implementasi Perseroan terhadap prinsip-prinsip The following is the Company’s implementation of these
tersebut: principles:
Prinsip Penerapan di PT Citra Borneo Utama Tbk
Principles Implementation at PT Citra Borneo Utama Tbk
Transparansi Menciptakan komitmen untuk menjalankan usaha sesuai dengan etika bisnis yang baik, transparan dan patuh
Transparency pada peraturan.
Creating a commitment to conducting business in accordance with good business ethics, transparency, and
compliance with regulations.
Akuntabel Perseroan memastikan semua keputusan dan tindakan Perusahaan dapat dipertanggungjawabkan sebagaimana
Accountability diatur dalam Anggaran Dasar dan Kode Etik Perseroan.
The Company ensures that all corporate decisions and actions are accountable as stipulated in the Company’s
Articles of Association and Code of Ethics.
Bertanggung Jawab Perseroan berkomitmen tinggi untuk mengembangkan kompetensi dalam menjawab isu-isu lingkungan dan sosial
Responsibility melalui berbagai inisiatif hijau, salah satunya dengan membentuk Departemen Sustainability Downstream yang
bertanggung jawab dalam mengelola dan memantau penerapan keberlanjutan di lingkup operasi Perseroan.
The Company is highly committed to developing competencies in addressing environmental and social issues
through various green initiatives, one of which is the establishment of the Sustainability Downstream Department,
responsible for managing and monitoring sustainability implementation within the Company's operations.
Independen Sesuai dengan Anggaran Dasar Perseroan, Perseroan menjalankan kegiatan usaha secara mandiri, tanpa
Independence paksaan, atau tekanan dari pihak manapun.
In accordance with the Company’s Articles of Association, the Company conducts its business independently,
without coercion or pressure from any party.
Profesional Perseroan meyakini bahwa semua jajaran organisasi Perseroan mempunyai kompetensi sesuai dengan tanggung
Professionalism jawabnya dan memahami perannya dalam implementasi Good Corporate Governance.
The Company believes that all levels of the organization possess competencies in accordance with their
responsibilities and understand their roles in implementing Good Corporate Governance.
Setara Perseroan berkomitmen untuk memenuhi hak-hak setiap pemangku kepentingan dan bersikap secara adil
Equality dan setara.
The Company is committed to upholding the rights of every stakeholder and acting fairly and equally.
Wajar Perseroan memberikan kesempatan kepada seluruh pemangku kepentingan untuk memberikan masukan
Fairness dan menyampaikan pendapat bagi kepentingan Perseroan serta membuka akses informasi Perseroan sesuai
dengan prinsip keterbukaan.
The Company provides opportunities for all stakeholders to give input and express opinions in the Company's
interest and ensures access to corporate information in accordance with the principle of transparency.
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Tata Kelola Keberlanjutan Sustainability Governance 103
Struktur Dan Komposisi Tata Kelola
Perusahaan [IDX G-03] [GRI 2-9, 2-11, 2-14]
Structure and Composition of Corporate Governance
Struktur tata kelola di Perseroan dirancang sesuai dengan The Company’s corporate governance structure is
ketentuan Undang-Undang No. 40 Tahun 2007 tentang designed in accordance with the provisions of Law No.
Perseroan Terbatas, yang menganut sistem two-tier. 40 of 2007 concerning Limited Liability Companies, which
Dalam sistem ini, organ perusahaan terdiri dari Rapat adopts a two-tier system. In this system, the company’s
Umum Pemegang Saham (RUPS), Dewan Komisaris, dan organs are the General Meeting of Shareholders (GMS),
Direksi, yang masing-masing memiliki fungsi, peran, dan the Board of Commissioners, and the Board of Directors,
kewenangan yang saling melengkapi dalam menjaga each of which has complementary functions, roles, and
keseimbangan antara pengelolaan dan pengawasan authorities in maintaining a balance between management
perusahaan. and supervision of the Company.
Rapat Umum Pemegang Saham (RUPS) merupakan The General Meeting of Shareholders (GMS) is the highest
organ tertinggi Perseroan yang memegang kewenangan authority of the Company, which has full authority in making
penuh dalam pengambilan keputusan penting yang tidak important decisions that are not delegated to the Board
dilimpahkan kepada Dewan Komisaris atau Direksi, of Commissioners or the Board of Directors, as stipulated
sebagaimana diatur dalam Anggaran Dasar. Keputusan in the Articles of Association. GMS decisions form the
RUPS menjadi dasar strategis dalam menentukan arah strategic basis for determining the direction of company
kebijakan perusahaan, termasuk penetapan rencana policy, including the determination of work plans, the use
kerja, penggunaan laba, perubahan anggaran dasar, of profits, amendments to the articles of association, and
serta pengangkatan dan pemberhentian anggota Dewan the appointment and dismissal of members of the Board
Komisaris dan Direksi. of Commissioners and the Board of Directors.
Dewan Komisaris berperan melakukan fungsi pengawasan The Board of Commissioners is responsible for supervising
atas kebijakan pengelolaan yang dilaksanakan Direksi, the Board of Directors’ management policies and providing
serta memberikan nasihat kepada Direksi dalam advice to the Board of Directors in conducting its business
menjalankan kegiatan usaha. Dalam pelaksanaannya, activities. The Board of Commissioners is supported by the
Dewan Komisaris didukung oleh Komite Audit serta Komite Audit Committee and the Nomination and Remuneration
Nominasi dan Remunerasi, yang membantu menjalankan Committee, which assist in carrying out more in-depth
fungsi pengawasan secara lebih mendalam dan terfokus. and focused supervisory functions.
Direksi bertanggung jawab penuh atas pengurusan The Board of Directors is fully responsible for managing
perusahaan untuk kepentingan dan tujuan perusahaan, the Company in the interests and for the purposes of the
termasuk pelaksanaan kebijakan, strategi, serta company, including implementing policies, strategies, and
pengelolaan sumber daya agar mampu menciptakan managing resources in order to create added value for
nilai tambah bagi pemegang saham dan pemangku shareholders and other stakeholders.
kepentingan lainnya.
Direksi dibantu oleh Unit Audit Internal, Sekretaris The Board of Directors is assisted by the Internal Audit
Perusahaan, serta Departemen Sustainability Downstream, Unit, the Corporate Secretary, and the Sustainability
yang berperan dalam mendukung pelaksanaan kebijakan, Downstream Depar tment, which suppor t the
pengendalian internal, keterbukaan informasi, serta implementation of policies, internal controls, information
integrasi aspek keberlanjutan dalam kegiatan operasional. disclosure, and the integration of sustainability aspects
into operational activities.
Seluruh organ tata kelola Perseroan bekerja sesuai dengan All of the Company’s governance bodies operate in
ketentuan perundang-undangan, Anggaran Dasar, serta accordance with the provisions of the law, the Articles of
regulasi dan praktik tata kelola lainnya yang berlaku. Association, and other applicable governance regulations
Untuk menjamin transparansi dan akuntabilitas, Perseroan and practices. To ensure transparency and accountability,
menunjuk Akuntan Publik independen melalui mekanisme the Company appoints an independent Public Accountant
yang berlaku guna melakukan audit eksternal atas laporan through the applicable mechanism to conduct an external
keuangan. Audit ini menjadi instrumen penting dalam audit of its financial statements. This audit is an important
mencerminkan kinerja usaha perusahaan secara objektif instrument in objectively reflecting the Company’s business
serta meningkatkan kepercayaan pemangku kepentingan. performance and increasing stakeholder confidence.
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Melalui struktur tata kelola ini, Perseroan memastikan With this governance structure, the Company ensures a
adanya pemisahan yang tegas antara fungsi pengawasan clear distinction between supervisory and management
dan pengelolaan, sehingga tercipta mekanisme check functions, thereby creating a healthy system of checks
and balance yang sehat. and balances.
Rapat Umum Pemegang Saham (RUPS)
General Meeting Shareholders (GMS)
Sekretaris Perusahaan
Corporate Secretary
Komite Audit
Audite Committee
Dewan Komisaris Audit Internal
Direksi Internal Audit
Board of Board of Directors
Komite Nominasi & Remunerasi Commissioners
Nomination & Remuneration
Committee
Departemen Downstream
Sustainability
Sustainability Downstream
Department
Rapat Umum Pemegang Saham (RUPS)
General Meeting Shareholders (GMS)
Perseroan menegaskan pentingnya penerapan mekanisme The Company emphasizes the importance of implementing
tata kelola yang efektif melalui organ-organ utama, effective governance mechanisms through its main organs,
termasuk RUPS, Dewan Komisaris, Direksi, dan organ including the General Meeting of Shareholders, Board of
pendukung lainnya. Pelaksanaan fungsi ini secara Commissioners, Board of Directors, and other supporting
konsisten memastikan kesinambungan usaha jangka organs. Consistent implementation of these functions
panjang serta menciptakan nilai bagi Pemegang Saham ensures long-term business continuity and creates value
dan pemangku kepentingan. Setiap organ Perseroan for Shareholders and stakeholders. Each of the Company’s
menjalankan peran dan tanggung jawabnya secara organs performs its roles and responsibilities in a clearly
terdefinisi dengan jelas, sehingga tidak terjadi tumpang defined manner, so that there is no overlap or interference
tindih maupun intervensi antar fungsi. Selain itu, tata kelola between functions. Furthermore, corporate governance
perusahaan juga diperkuat oleh kebijakan dan pedoman is also strengthened by internal policies and guidelines
internal yang mendukung prinsip-prinsip GCG. Beberapa that support GCG principles. Several soft structures that
soft structure yang telah diterapkan Perseroan meliputi: have been implemented by the Company include:
1. Anggaran Dasar; 1. Articles of Association;
2. Pedoman Kerja Direksi dan Dewan Komisaris; 2. Board of Directors and Board of Commissioners Charter;
3. Pedoman Pelaksanaan Kerja Komite Audit; 3. Audit Committee Charter;
4. Pedoman Pelaksanaan Kerja Komite Nominasi 4. Nomination and Remuneration Committee Charter;
dan Remunerasi;
5. Piagam Audit Internal; 5. Internal Audit Charter;
6. Kode Etik Perusahaan; 6. Corporate Code of Ethics;
7. Kebijakan Anti Korupsi; 7. Anti-Corruption Policy;
8. Kebijakan Pelaporan Pelanggaran; 8. Whistleblowing Policy;
9. Kebijakan Sustainability. 9. Sustainability Policy.
Perseroan secara konsisten meninjau dan memperbarui The Company consistently reviews and updates all
seluruh pedoman serta kebijakan tata kelola, guna governance guidelines and policies to ensure the effective
memastikan implementasi prinsip-prinsip tata kelola and sustainable implementation of governance principles.
berjalan secara efektif dan berkesinambungan.
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Tata Kelola Keberlanjutan Sustainability Governance 105
Pemegang Saham
Shareholder
KEBIJAKAN PERLAKUAN YANG ADIL FAIR TREATMENT POLICY TOWARDS
KEPADA PEMEGANG SAHAM [IDX G-08] SHAREHOLDERS [IDX G-08]
Perseroan menjunjung asas kesetaraan dan kewajaran The Company upholds the principles of equality
bagi seluruh pemegang saham, termasuk pemegang and fairness for all shareholders, including minority
saham minoritas dan pemegang saham asing. Komitmen shareholders and foreign shareholders. This commitment
ini diwujudkan melalui penerapan kebijakan perlakuan is realized through the implementation of a policy of fair
yang adil kepada pemegang saham sebagai bagian dari treatment of shareholders as part of the implementation
penerapan Tata Kelola Perusahaan yang Baik. of Good Corporate Governance.
Seluruh hak pemegang saham mendapatkan informasi All shareholders are entitled to receive equal and timely
yang setara dan tepat waktu, menghadiri dan memberikan information, attend and vote at GMS, receive dividends
suara dalam RUPS, menerima dividen sesuai ketentuan, in accordance with the provisions, and obtain protection
serta memperoleh perlindungan atas hak-hak hukum, of their legal rights, which shall be exercised without
yang dilaksanakan tanpa diskriminasi. discrimination.
Dalam pelaksanaannya, Perseroan memastikan The Company ensures that material information is
keterbukaan informasi material secara transparan dan disclosed transparently and promptly through easily
tepat waktu melalui media yang mudah diakses, termasuk accessible media, including the Company’s official website.
situs web resmi Perseroan. Perseroan juga menerapkan The Company also applies the principle of prudence in
prinsip kehati-hatian dalam transaksi dengan pihak transactions with related parties by referring to applicable
berelasi dengan mengacu pada ketentuan yang berlaku, regulations, supported by adequate conflict of interest
didukung oleh pengelolaan benturan kepentingan yang management and the implementation of insider trading
memadai serta penerapan kebijakan pencegahan insider prevention policies, in order to protect the interests of
trading, guna menjaga kepentingan seluruh pemegang all shareholders fairly.
saham secara adil.
Perseroan menerapkan one share, one vote, mengungkap The Company implements one share, one vote, discloses
informasi material secara terbuka melalui saluran resmi, material information openly through official channels,
dan melarang insider trading serta benturan kepentingan and prohibits insider trading and conflicts of interest in
dalam setiap transaksi. Kebijakan operasional RUPS every transaction. The operational policies of the GMS
(termasuk e-RUPS), pengelolaan hubungan investor, dan (including the e-GMS), investor relations management,
penanganan pengaduan pemegang saham dijalankan and shareholder complaint handling are carried out
secara transparan, terdokumentasi, dan dapat diaudit. in a transparent, documented, and auditable manner.
Seluruh informasi terkait RUPS, pemegang saham, dan All information related to the GMS, shareholders, and
hak-hak pemegang saham telah disampaikan pada shareholder rights has been disclosed in the Annual
Laporan Tahunan, halaman ........... Report, page ...........
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Dewan Komisaris dan Direksi
Board of Commissioners and Board of Directors
KOMPOSISI DEWAN KOMISARIS COMPOSITION OF THE BOARD
DAN DIREKSI SERTA KOMITE DEWAN OF COMMISSIONERS, BOARD OF
KOMISARIS [GRI 2-9] [GRI 2-11, 2-12] DIRECTORS, AND THE BOARD OF
COMMISSIONERS COMMITTEE [GRI 2-9]
[GRI 2-11, 2-12]
Berikut susunan dan komposisi Badan Tata Kelola Tertinggi The following is the structure and composition of the
beserta komite-komitenya per 31 Desember 2025: Highest Governing Body and its committees as of
December 31, 2025:
Komposisi Badan Tata Kelola Tertinggi dan Komite-komitenya
Composition of the Highest Governing Body and its Committees
Mulai Masa
Jabatan Rangkap Keahlian
Nama Jabatan Klasifikasi Independen Menjabat Jabatan
Concurrent Gender Utama Terkait
Name Position Classification Independent Start of Term of
Term Office Positions Dampak
Dewan Komisaris
Board of Commissioners
Sofyan A. Komisaris Non-eksekutif Tidak 2023 2023—2027 • Komisaris Utama Laki-Laki [keuangan, ESG,
Djalil Utama Non-executive No PT Pembangunan Male risiko, hukum,
President Jaya Ancol Tbk manufaktur]
Commissioner (2023-sekarang) [finance, ESG,
• Komisaris PT AKR risk, legal,
Corporindo Tbk manufacturing]
(2023-sekarang)
• President
Commissioner of
PT Pembangunan
Jaya Ancol Tbk
(2023-present)
• Commissioner of
PT AKR Corporindo
Tbk (2023-present)
Boumediene Komisaris Non-eksekutif Ya 2022 2022—2027 Tidak memiliki Laki-Laki [audit, GCG,
Sumurung Independen Non-executive Yes rangkap jabatan di Male keberlanjutan]
H. Independent luar Perseroan. Di [audit, GCG,
Commissioner Perseroan, beliau sustainability]
merangkap jabatan
sebagai Ketua Komite
Audit dan Ketua
Komite Nominasi dan
Remunerasi.
Does not hold any
positions outside the
Company. Within the
Company, he serves
as Chairman of the
Audit Committee
and Chairman of
the Nomination
and Remuneration
Committee.
Direksi
Board of Directors
Rorry Direktur Eksekutif Ya 2025 2025— Tidak memiliki Laki-Laki [operasi hilir
Christian Utama Executive Yes 2027 rangkap jabatan, baik Male sawit, strategi]
Tobing President di luar maupun di [palm oil
Director dalam Perseroan. downstream
Does not hold operations,
concurrent positions, strategy]
either outside or
within the Company.
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Komposisi Badan Tata Kelola Tertinggi dan Komite-komitenya
Composition of the Highest Governing Body and its Committees
Mulai Masa
Jabatan Rangkap Keahlian
Nama Jabatan Klasifikasi Independen Menjabat Jabatan
Concurrent Gender Utama Terkait
Name Position Classification Independent Start of Term of
Term Office Positions Dampak
Ronny Direktur Eksekutif Ya 2025 2025—2027 Tidak memiliki Laki-Laki [keuangan,
Hertantyo Director Executive Yes rangkap jabatan, baik Male pemasaran,
Raharjo di luar maupun di SDM,
dalam Perseroan. keberlanjutan]
Does not hold [finance,
concurrent positions, marketing,
either outside or human
within the Company. resources,
sustainability]
Komite Audit
Audit Committee
Boumediene Ketua Non-eksekutif Ya 2022 2022—2027 Memiliki rangkap Laki-Laki [audit, risiko,
Sumurung (Komisaris Non-executive Yes jabatan sebagai Male kepatuhan]
H. Independen) Komisaris [audit, risk,
Chairman Independen compliance]
(Independent Perseroan.
Commissioner) Holds the position
of Independent
Commissioner of the
Company.
Fadli Akbar Anggota Eksternal Ya 2023 2023-2028 Senior Auditor KAP Laki-Laki [suksesi,
Member External Yes Doli, Bambang, Male remunerasi
Sulistiyanto, Dadang berbasis kinerja]
& Ali (2019-sekarang) [succession,
Senior Auditor at performance-
KAP Doli, Bambang, based
Sulistiyanto, Dadang remuneration]
& Ali (2019-present)
Adi Prakoso Anggota Eksternal Ya 2025 2025—2030 Tidak memiliki Laki-Laki [suksesi,
Member External Yes rangkap jabatan. Male remunerasi
Does not hold berbasis kinerja]
concurrent positions. [succession,
performance-
based
remuneration]
Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee
Boumediene Ketua Non-eksekutif Ya 2022 2022—2027 Memiliki rangkap Laki-Laki [suksesi,
Sumurung (Komisaris Non-executive Yes jabatan sebagai Male remunerasi
H. Independen) Komisaris berbasis kinerja]
Chairman Independen [succession,
(Independent Perseroan. performance-
Commissioner) Holds the position based
of Independent remuneration]
Commissioner of the
Company.
Hendi Anggota Eksternal Ya 2022 2022—2027 Tidak memiliki Laki-Laki [suksesi,
Kusuma Member External Yes rangkap jabatan. Male remunerasi
Atmaja Does not hold berbasis kinerja]
concurrent positions. [succession,
performance-
based
remuneration]
Asroji Anggota Internal Ya 2025 2025—2030 Human Capital Laki-Laki [suksesi,
Member Internal Yes Development Section Male remunerasi
Head, PT Citra berbasis kinerja]
Borneo Utama Tbk [succession,
(2019-sekarang) performance-
Head of Human based
Capital Development, remuneration]
PT Citra Borneo
Utama Tbk
(2019-present)
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NOMINASI DAN SELEKSI DEWAN
KOMISARIS DAN DIREKSI [IDX G-06] NOMINATION AND SELECTION OF THE
[GRI 2-10] BOARD OF COMMISSIONERS AND BOARD
Perseroan menerapkan proses nominasi dan seleksi
OF DIRECTORS [IDX G-06] [GRI 2-10]
anggota Dewan Komisaris dan Direksi secara terstruktur The Company implements a structured process for the
sesuai Pedoman Tata Kelola Perusahaan. Usulan nomination and selection of members of the Board of
pencalonan dapat berasal dari Pemegang Saham dan/ Commissioners and Board of Directors in accordance
atau Dewan Komisaris, yang kemudian dibahas oleh with the Corporate Governance Guidelines. Nominations
Komite Nominasi dan Remunerasi. Rekomendasi komite may be proposed by Shareholders and/or the Board
disampaikan kepada Dewan Komisaris untuk selanjutnya of Commissioners, which are then discussed by
diajukan kepada Rapat Umum Pemegang Saham the Nomination and Remuneration Committee. The
(RUPS). Persetujuan RUPS menjadi keputusan akhir atas committee’s recommendations are submitted to the Board
pengangkatan maupun pengangkatan kembali anggota of Commissioners for further submission to the General
Dewan Komisaris dan Direksi. Meeting of Shareholders (GMS). The approval of the GMS
is the final decision on the appointment or reappointment
of members of the Board of Commissioners and Board
of Directors.
Dalam proses pencalonan dan pemilihan, Perseroan
menetapkan kriteria yang mengacu pada POJK No. 33/ In the nomination and selection process, the Company
POJK.04/2014, meliputi integritas dan moral yang baik, establishes criteria based on POJK No. 33/POJK.04/2014,
kecakapan hukum, rekam jejak yang bersih, kepatuhan which include integrity and high moral character, legal
terhadap peraturan perundang-undangan, serta competence, a clean track record, compliance with laws
pengetahuan dan/atau keahlian yang relevan dengan and regulations, as well as knowledge and/or expertise
bidang usaha dan dampak kegiatan Perseroan. relevant to the Company’s business and activities.
Sebagai penegasan atas keseluruhan proses tersebut,
CBUT memastikan bahwa proses nominasi dan As confirmation of the entire process, CBUT ensures
pengangkatan anggota Dewan Komisaris dan Direksi that the nomination and appointment of members of
berjalan secara transparan, objektif, dan sesuai dengan the Board of Commissioners and Board of Directors are
prinsip tata kelola yang baik. Perseroan menetapkan conducted transparently, objectively, and in accordance
kriteria seleksi yang mengedepankan integritas, with the principles of good governance. The Company
profesionalisme, kompetensi, dan rekam jejak yang relevan has established selection criteria that prioritize integrity,
dengan industri oleokimia dan pengelolaan rantai pasok professionalism, competence, and a track record relevant
berbasis keberlanjutan. to the oleochemical industry and sustainable supply chain
management.
KEBIJAKAN DAN PRINSIP PENUNJUKAN
APPOINTMENT POLICIES AND PRINCIPLES
Proses nominasi dan seleksi dilaksanakan berdasarkan
ketentuan peraturan perundang-undangan dan Anggaran The nomination and selection process is carried out in
Dasar Perseroan, termasuk POJK No. 33/POJK.04/2014 accordance with the provisions of laws and regulations
tentang Direksi dan Dewan Komisaris Emiten. and the Company’s Articles of Association, including POJK
No. 33/POJK.04/2014 concerning the Board of Directors
and Board of Commissioners of Issuers.
Kriteria utama calon pengurus meliputi:
1. Mempunyai akhlak, moral, dan integritas yang baik; The main criteria for candidates include:
2. Cakap melakukan perbuatan hukum; 1. Demonstrate good character, morals, and integrity;
3. Dalam 5 (lima) tahun sebelum pengangkatan dan 2. Have the capacity to perform legal acts;
selama menjabat: 3. Within 5 (five) years prior to appointment and during
a. Tidak pernah dinyatakan pailit; tenure:
b. Tidak pernah menjadi anggota Direksi dan/atau a. Never have been declared bankrupt;
anggota Dewan Komisaris yang dinyatakan b. Never have been a member of the Board of
bersalah menyebabkan suatu perusahaan Directors and/or Board of Commissioners who
dinyatakan pailit; has been found guilty of causing a company to
c. Tidak pernah dihukum karena melakukan tindak be declared bankrupt;
pidana yang merugikan keuangan negara dan/ c. Never been convicted of a criminal offense that
atau yang berkaitan dengan sektor keuangan; dan caused financial loss to the state and/or related
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Tata Kelola Keberlanjutan Sustainability Governance 109
d. Tidak pernah menjadi anggota Direksi dan/atau to the financial sector; and
anggota Dewan Komisaris yang selama menjabat: d. Never been a member of the Board of Directors
• Pernah tidak menyelenggarakan RUPS and/or Board of Commissioners who, during their
tahunan; term of office:
• Pertanggungjawabannya sebagai anggota • Failed to hold an annual GMS;
Direksi dan/atau anggota Dewan Komisaris • Their accountability as a member of the Board
pernah tidak diterima oleh RUPS atau pernah of Directors and/or member of the Board of
tidak memberikan pertanggungjawaban Commissioners was never accepted by the GMS
sebagai anggota Direksi dan/atau anggota or never provided accountability as a member
Dewan Komisaris kepada RUPS; dan of the Board of Directors and/or member of
• Pernah menyebabkan perusahaan yang the Board of Commissioners to the GMS; and
memperoleh izin, persetujuan, atau pendaftaran • Caused a company that has obtained a
dari Otoritas Jasa Keuangan tidak memenuhi license, approval, or registration from the
kewajiban menyampaikan laporan tahunan dan/ Financial Services Authority to fail to fulfill
atau laporan keuangan kepada Otoritas Jasa its obligation to submit annual reports and/
Keuangan. or financial reports to the Financial Services
e. Memiliki komitmen untuk mematuhi peraturan Authority.
perundang-undangan; dan e. Committed to complying with laws and regulations;
f. Memiliki pengetahuan dan/atau keahlian di bidang and
yang dibutuhkan Perseroan. f. Possesses knowledge and/or expertise in the
fields required by the Company.
Setiap calon diwajibkan menandatangani pernyataan
pemenuhan persyaratan dan ketiadaan benturan All candidates are required to sign a statement of
kepentingan material sebagai bentuk komitmen terhadap compliance and absence of material conflicts of interest
integritas dan kepatuhan. as a form of commitment to integrity and compliance.
TAHAPAN NOMINASI DAN SELEKSI
NOMINATION AND SELECTION PROCESS
Proses nominasi di Perseroan juga mempertimbangkan
masukan pemangku kepentingan, terkhusus pemegang The nomination process at the Company also considers
saham dan evaluasi independensi sesuai POJK, untuk input from stakeholders, particularly shareholders, and
memastikan bahwa Dewan Komisaris dan Direksi bebas independence evaluations in accordance with POJK, to
dari benturan kepentingan dan hubungan afiliasi yang ensure that the Board of Commissioners and Board of
material. Directors are free from conflicts of interest and material
affiliations.
Adapun tahapan proses penunjukan tersebut, sebagai
berikut: There are several stages in the appointment process,
1. Usulan dari Pemegang Saham/Dewan Komisaris terkait as follows:
nominasi Dewan Komisaris dan Direksi disampaikan 1. Recommendations from Shareholders/Board of
kepada Dewan Komisaris; Commissioners regarding the nomination of the
Board of Commissioners and Board of Directors are
2. Dewan Komisaris meminta kepada Komite Nominasi submitted to the Board of Commissioners;
dan Remunerasi untuk membahas usulan terkait 2. The Board of Commissioners requests the
nominasi Dewan Komisaris dan Direksi; Nomination and Remuneration Committee to discuss
recommendations regarding the nomination of the
3. Komite Nominasi dan Remunerasi melakukan Board of Commissioners and Board of Directors;
pembahasan terkait usulan dimaksud dalam rapat 3. The Nomination and Remuneration Committee
komite sebelum kemudian disampaikan kepada Dewan discusses the proposals in question at a committee
Komisaris sebagai bahan pertimbangan; meeting before submitting them to the Board of
4. Berdasarkan rekomendasi komite, Dewan Komisaris Commissioners for consideration;
mengajukan calon Dewan Komisaris dan/atau Direksi 4. Based on the committee’s recommendations, the Board
kepada RUPS; of Commissioners submits candidates for the Board of
5. RUPS meminta persetujuan Pemegang Saham dalam Commissioners and/or Board of Directors to the GMS;
mata acara RUPS terkait nominasi Dewan Komisaris 5. The GMS requests the approval of Shareholders in
dan/atau Direksi. the GMS agenda related to the nomination of the
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Pada 2025, Perseroan melakukan perubahan komposisi Board of Commissioners and/or Board of Directors.
Direksi. Proses nominasi mengikuti tahapan di atas In 2025, the Company made changes to the composition
dan memperoleh persetujuan RUPSLB tanggal 21 April of its Board of Directors. The nomination process followed
2025. Tidak terdapat perubahan pada anggota Dewan the steps above and was approved by the Extraordinary
Komisaris pada tahun 2025. Rincian profil, masa jabatan, General Meeting of Shareholders on April 21, 2025.
dan kualifikasi Dewan Komisaris dan Direksi disajikan There were no changes to the members of the Board of
pada Laporan Tahunan bagian Profil Perusahaan dan Commissioners in 2025. Details of the profiles, terms of
Tata Kelola Perusahaan. office, and qualifications of the Board of Commissioners
and Board of Directors are presented in the Annual Report
under the Company Profile and Corporate Governance
sections.
PENILAIAN KINERJA DEWAN KOMISARIS
DAN DIREKSI [GRI 2-18] COMMISSIONERS AND BOARD OF
DIRECTORS [GRI 2-18]
KEBIJAKAN
CBUT memiliki kebijakan penilaian kinerja Dewan POLICY
Komisaris dan Direksi yang dilaksanakan secara tahunan CBUT implements an annual performance assessment
sebagai bagian dari penerapan tata kelola perusahaan policy for its Board of Commissioners and Board of Directors
yang baik. Penilaian dilakukan melalui mekanisme self- as part of its good corporate governance practices. The
assessment dengan kriteria yang mencakup efektivitas assessment is conducted through a self-assessment
fungsi pengawasan dan pengurusan, penerapan GCG, mechanism with criteria covering the effectiveness of
pengendalian internal, manajemen risiko, serta keselarasan supervisory and management functions, implementation
kinerja dengan strategi Perseroan. of GCG, internal control, risk management, and alignment
of performance with the Company’s strategy.
Hasil self-assessment dievaluasi dengan mempertimbangkan
rekomendasi Komite Nominasi dan Remunerasi dan Self-assessment results are evaluated based on the
selanjutnya disampaikan kepada pemegang saham untuk recommendations of the Nomination and Remuneration
memperoleh penilaian dan persetujuan akhir melalui RUPS, Committee and subsequently submitted to shareholders for
guna memastikan objektivitas dan independensi evaluasi. final assessment and approval through the General Meeting
Hasil evaluasi tersebut menjadi dasar pertanggungjawaban of Shareholders, to ensure the objectivity and independence
Dewan Komisaris dan Direksi, termasuk pemberian acquit of the evaluation. These evaluation results form the basis
et de charge, serta digunakan sebagai bahan perbaikan for the accountability of the Board of Commissioners and
berkelanjutan atas efektivitas kerja dan praktik tata kelola Directors, including acquit et de charge, and are used as
Perseroan. material for continuous improvement of the Company’s
work effectiveness and governance practices.
Untuk memastikan tata kelola yang efektif serta pencapaian
kinerja yang berkelanjutan, Perseroan melakukan evaluasi The Company conducts periodic evaluations of the
berkala atas kinerja Dewan Komisaris dan Direksi. Evaluasi performance of the Board of Commissioners and the
dirancang untuk menilai efektivitas pengawasan dan Board of Directors to ensure effective governance and
pengurusan, keselarasan dengan strategi hilir sawit sustainable performance. This evaluation is designed to
Perseroan (refining), serta pengelolaan dampak material assess the effectiveness of supervision and management,
ESG termasuk NDPE & Uji Tuntas pemasok, keselamatan alignment with the Company’s downstream palm oil
kerja, kepatuhan, dan kinerja lingkungan (energi, air, emisi, strategy (refining), and management of material ESG
limbah). impacts, including NDPE & supplier due diligence,
occupational safety, compliance, and environmental
performance (energy, water, emissions, waste).
Hasil evaluasi kinerja Dewan Komisaris dan Direksi menjadi
bahan pertimbangan utama dalam penetapan remunerasi, Performance evaluation results of the Board of Commissioners
termasuk komponen berbasis kinerja. Rincian kebijakan, and Board of Directors are the main considerations in
struktur, dan proses penetapan remunerasi diungkap pada determining remuneration, including performance-based
Laporan Tahunan 2025 bagian Tata Kelola Perusahaan. components. Details of the policy, structure, and process
for determining remuneration are disclosed in the 2025
Annual Report under Corporate Governance.
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KEBIJAKAN REMUNERASI DEWAN REMUNERATION POLICY FOR THE BOARD
KOMISARIS DAN DIREKSI [GRI 2-19, 2-20, OF COMMISSIONERS AND BOARD OF
2-21] DIRECTORS [GRI 2-19, 2-20, 2-21]
KEBIJAKAN [GRI 2-19] POLICY [GRI 2-19]
Kebijakan remunerasi Perseroan mengatur struktur The Company’s remuneration policy regulates the
dan besaran remunerasi bagi Direksi dan Dewan structure and amount of remuneration for the Board of
Komisaris yang dirancang oleh Komite Nominasi dan Directors and Board of Commissioners, which is designed
Remunerasi (KNR) dengan mengacu pada kebijakan by the Nomination and Remuneration Committee with
internal Perseroan. Penetapan remunerasi dilaksanakan reference to the Company’s internal policies. Remuneration
dengan memperhatikan kemampuan finansial Perseroan, is determined by considering the Company’s financial
prinsip kehati-hatian, serta kepatuhan terhadap peraturan capabilities, the principle of prudence, and compliance with
perundang-undangan yang berlaku, sebagai bagian dari applicable laws and regulations, as part of a governance
mekanisme tata kelola untuk memastikan kewajaran dan mechanism to ensure fairness and accountability in
akuntabilitas dalam penetapan remunerasi. determining remuneration.
STRUKTUR REMUNERASI DEWAN REMUNERATION STRUCTURE OF THE
KOMISARIS DAN DIREKSI BOARD OF COMMISSIONERS AND BOARD
OF DIRECTORS
Struktur remunerasi Dewan Komisaris dan Direksi The remuneration structure of the Board of Commissioners
Perseroan terdiri dari: and Board of Directors of the Company consists of:
1. Gaji/Honorarium, yaitu penghasilan tetap 1. Salary/Honorarium, which is a fixed income in the
berupa uang yang diterima setiap bulan karena form of money received every month due to their
kedudukannya sebagai anggota Dewan Komisaris position as members of the Board of Commissioners
dan Direksi Perseroan. and Directors of the Company.
2. Tunjangan, yaitu penghasilan berupa uang atau 2. Allowances, which are income in the form of money
yang dapat dinilai dengan uang yang diterima pada or anything that can be valued in money received
waktu tertentu oleh anggota Dewan Komisaris dan at certain times by members of the Board of
Direksi Perseroan. Commissioners and Directors of the Company.
3. Fasilitas, yaitu penghasilan berupa sarana dan/atau 3. Facilities, which are income in the form of resources
kemanfaatan dan/atau penjaminan yang digunakan/ and/or benefits and/or guarantees used/utilized by
dimanfaatkan oleh anggota Dewan Komisaris dan members of the Board of Commissioners and Directors
Direksi Perseroan dalam rangka pelaksanaan tugas, of the Company in the performance of their duties,
wewenang, kewajiban dan tanggung jawab. authorities, obligations, and responsibilities.
4. Pajak atas Honorarium, Tunjangan dan Fasilitas 4. Taxes on Honorarium, Allowances, and Facilities
ditanggung dan menjadi beban masing-masing are incurred and become the responsibility of each
anggota Dewan Komisaris dan Direksi Perseroan. member of the Board of Commissioners and Directors
of the Company.
PROSEDUR PENETAPAN [GRI 2-20] DETERMINATION PROCEDURE [GRI 2-20]
Prosedur penetapan remunerasi bagi Direksi dan Dewan The remuneration determination procedure for the
Komisaris Perseroan adalah sebagai berikut: Company’s Board of Directors and Board of Commissioners
is as follows:
1. Komite Nominasi dan Remunerasi menyusun 1. The Nomination and Remuneration Committee
rekomendasi terkait remunerasi yang akan diterima prepares recommendations regarding t he
oleh anggota Dewan Komisaris dan Direksi. remuneration to be received by members of the Board
of Commissioners and Board of Directors.
2. Komite Nominasi dan Remunerasi mengajukan usulan 2. The Nomination and Remuneration Committee
remunerasi kepada Dewan Komisaris. submits remuneration proposals to the Board of
Commissioners.
3. Dewan Komisaris mengevaluasi rekomendasi 3. The Board of Commissioners evaluates the
usulan remunerasi dan menetapkan proposal remuneration recommendation proposals and
besaran remunerasi. determines the remuneration amount proposals.
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4. Dewan Komisaris menyampaikan besaran remunerasi, 4. The Board of Commissioners submits the remuneration
dengan persetujuan tertulis dari Komite Nominasi dan amount, with the written approval of the Nomination
Remunerasi, untuk mendapatkan persetujuan tertulis and Remuneration Committee, to obtain the written
dari Pemegang Saham Pengendali pada saat RUPS. approval of the Controlling Shareholders at the
General Meeting of Shareholders.
RASIO REMUNERASI & PERUBAHANNYA REMUNERATION RATIO & CHANGES
[GRI 2-21] [GRI 2-21]
Sebagai wujud transparansi dan akuntabilitas, Perseroan As a form of transparency and accountability, the
mengungkap rasio remunerasi yang membandingkan Company discloses remuneration ratios comparing
kompensasi tahunan individu dengan bayaran tertinggi individual annual compensation with the highest pay
terhadap median kompensasi karyawan, serta rasio to the median employee compensation, as well as the
perubahan tahunannya. Penyajian ini membantu pemangku annual change ratio. This presentation helps stakeholders
kepentingan menilai kewajaran struktur kompensasi dan assess the fairness of the compensation structure and
keselarasan kebijakan pay-for-performance dengan the alignment of pay-for-performance policies with the
kondisi usaha dan ketenagakerjaan Perseroan. Company’s business and employment conditions.
Keterangan YoY
2025 2024
Description (%)
Rasio Perbandingan Kompensasi Tahunan karyawan dengan Bayaran Tertinggi 4,97 : 1 5,19 : 1 (4,25%)
terhadap Median Kompensasi Tahunan Karyawan
Ratio of the Annual Compensation of the Highest-Paid Employee to the Median
Annual Compensation of Employees
Perbandingan Persentase Kenaikan Kompensasi Tahunan karyawan dengan 0,48 : 1 (0,74 : 1) 164,86%
Bayaran Tertinggi terhadap Kenaikan Persentase Median Jumlah Kompensasi
Tahunan Karyawan
Comparison of the Percentage Increase in Annual Compensation for Employees
with the Highest Pay to the Percentage Increase in the Median Annual
Compensation for Employees
PENANGANAN KONFLIK KEPENTINGAN CONFLICT OF INTEREST MANAGEMENT
[IDX G-09] [GRI 2-15] [IDX G-09] [GRI 2-15]
Perseroan menerapkan prinsip integritas tinggi dalam The Company implements high integrity principles in
tata kelola perusahaan, termasuk dalam pencegahan corporate governance, including the prevention and
dan pengelolaan benturan kepentingan. Perseroan management of conflicts of interest. The Company
memberlakukan kebijakan dan prosedur yang mengatur has policies and procedures in place that regulate the
kewajiban seluruh anggota Dewan Komisaris, Direksi, dan obligations of all members of the Board of Commissioners,
karyawan untuk bertindak independen dan mendahulukan Board of Directors, and employees to act independently
kepentingan Perseroan. and prioritize the interests of the Company.
Potensi benturan kepentingan diidentifikasi dan dimitigasi Potential conflicts of interest are identified and mitigated
melalui pernyataan integritas tahunan, deklarasi through annual integrity statements, declarations of
kepentingan pribadi terkait pengambilan keputusan, serta personal interests related to decision-making, and checks
pemeriksaan terhadap hubungan afiliasi dan transaksi on affiliations and related-party transactions.
pihak berelasi.
Setiap anggota organ tata kelola wajib mengungkapkan All members of the governing body must disclose
situasi yang berpotensi memengaruhi independensi any circumstances that could potentially affect their
dalam menjalankan tugas. Dalam hal terdapat benturan independence in carrying out their duties. In the event of a
kepentingan, individu yang bersangkutan diwajibkan untuk conflict of interest, the individual concerned is required to
tidak terlibat dalam pengambilan keputusan. refrain from participating in the decision-making process.
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Tata Kelola Keberlanjutan Sustainability Governance 113
Kebijakan benturan kepentingan Perseroan tertuang dalam The Company’s conflict of interest policy is outlined in
Pedoman Tata Kelola Perusahaan serta Pedoman/Piagam the Corporate Governance Guidelines and the Board of
Direksi, yang mencakup pengaturan mengenai kewajiban Directors Guidelines/Charter, which include provisions
pengungkapan benturan kepentingan, ketentuan rangkap regarding the obligation to disclose conflicts of interest,
jabatan anggota Direksi, persyaratan persetujuan Dewan provisions on the dual roles of Board members,
Komisaris atas rangkap jabatan di luar korporasi, serta requirements for the Board of Commissioners’ approval
mekanisme pencegahan dan penanganan benturan of dual roles outside the corporation, and mechanisms for
kepentingan dalam pengambilan keputusan dan transaksi preventing and handling conflicts of interest in decision-
pihak berelasi. making and related party transactions.
Pengelolaan dan pengungkapan transaksi pihak berelasi The Company manages and discloses related party
dilakukan sesuai ketentuan OJK dan standar akuntansi transactions in accordance with OJK regulations and
yang berlaku, serta dilaporkan dalam Laporan Tahunan applicable accounting standards, and reports them in
dan laporan keuangan Perseroan. the Company’s Annual Report and financial statements.
Perseroan juga menyediakan saluran pelaporan The Company also provides a whistleblowing system
pelanggaran ( Whist leblowing System ) untuk to enable the safe and confidential reporting of alleged
memungkinkan pelaporan dugaan benturan kepentingan conflicts of interest, with protection for whistleblowers
secara aman dan rahasia, dengan perlindungan bagi through a no-retaliation policy. The implementation of
pelapor melalui prinsip no-retaliation. Evaluasi atas this policy is evaluated periodically to ensure that the
penerapan kebijakan dilakukan secara berkala untuk process of identifying, preventing, and mitigating conflicts
memastikan bahwa proses identifikasi, pencegahan, dan of interest is effective.
mitigasi benturan kepentingan berjalan efektif.
Informasi lebih lanjut mengenai pihak berelasi, transaksi, Further information regarding related parties, transactions,
dan pengaturan pengendalian diungkap secara and control arrangements is disclosed comprehensively
komprehensif dalam Laporan Tahunan dan Laporan in the Annual Report and Financial Statements – Notes
Keuangan – Catatan atas Laporan Keuangan. to the Financial Statements.
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Penanggung Jawab Penerapan
Keberlanjutan [OJK E.1]
Responsibility on Implementation of Sustainability
Dalam menjalankan bisnisnya, Perseroan menempatkan The Company places sustainability as an important part
keberlanjutan sebagai bagian penting dari tata kelola of its corporate governance. Through the formation of
perusahaan. Melalui pembentukan Departemen the Sustainability Downstream Department, the Company
Sustainability Downstream bertujuan untuk berkomunikasi aims to communicate and coordinate with management,
dan berkoordinasi dengan manajemen, pemegang saham, shareholders, customers, and employees to address
pelanggan, dan karyawan untuk mengatasi masalah- sustainability issues, as well as to establish and oversee
masalah sustainability, serta menetapkan dan mengawasi the Company’s sustainability strategy.
strategi sustainability Perseroan.
Struktur Departemen Corporate Sustainability
Corporate Sustainability Department Structure
Head Sustainability
Cover By :
FIKI BIN RUNGGA
Section Head HSE Section Head QA
YUDIANTO FIKI BIN RUNGGA
Customer Relation &
OHS Officer Environment Officer RSPO Certification Officer QFS Certification Officer
Traceability Officer
NATALIA RYSKI SHERLY M. DZIBAN
M. AKBAR DEARDO RYAN ATMA WIJAYA
PERMATASARI NEVIVILANTI VALASTRA WIJAYA
Tanggung jawab pengelolaan Departemen Sustainability The responsibility for the management of Sustainability
Downstream dijalankan oleh Fiki Bin Rungga, berdasarkan Downstream Department is carried out by Fiki Bin Rungga,
Surat Keputusan Manajemen No. 0025/CBUT-HRD/SK/MK/ based on Management Decree No. 0025/CBUT-HRD/
VIII/2025 tanggal 14 Agustus 2025 tentang Penunjukan SK/MK/VIII/2025 dated August 14, 2025 regarding
Karyawan. Appointment of an Employee
TUGAS DAN TANGGUNG JAWAB UTAMA MAIN DUTIES AND RESPONSIBILITIES
1. Membangun dan menerapkan budaya keberlanjutan 1. Building and implementing a sustainability culture
dalam berbagai aspek organisasi melalui program- across various aspects of the organization through
program keberlanjutan yang berlandaskan kepada sustainability programs based on national and
standar-standar keberlanjutan baik nasional international sustainability standards, thereby
maupun internasional sehingga mendukung supporting the Company’s sustainability.
keberlanjutan Perseroan.
2. Memantau pelaksanaan aspek keberlanjutan untuk 2. Monitoring the implementation of sustainability
memastikan program-program keberlanjutan berjalan aspects to ensure that sustainability programs run
sesuai dengan tujuan keberlanjutan. in accordance with sustainability objectives.
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Tata Kelola Keberlanjutan Sustainability Governance 115
Fiki Bin Rungga
Kepala Sustainability Downstream
Head of Sustainability Downstream
Kewarganegaraan Domisili Usia
Nationality Domicile Age
Indonesia Pangkalan Bun, Kalimantan Tengah 32 tahun | years old
Pangkalan Bun, Central Kalimantan Tengah
• Certification Officer at Citra Borneo Indah Group (August 2017 –
Pendidikan
November 2020)
Education
• Supervisor QA at Citra Borneo Indah Group (December 2020 –
September 2022)
Sarjana Farmasi, Universitas Islam Sultan Agung (2017) • Section Head QA at Citra Borneo Indah Group (October 2022 –
Present)
Bachelor of Pharmacy, Sultan Agung Islamic University (2017)
Pendidikan & Pelatihan
Sertifikasi
Education & Training
Certification
• Pelatihan Pemahaman Standar Sertifikasi RSPO-SCCS Versi 2020
• Sertifikat Kompetensi – Penyelia Halal dari Lembaga Sertifikasi
• In House Training Awareness Prinsip Umum Higiene Pangan/HACCP
Profesional Indonesia
(CXC 1-1969 Rev. 2020, IDT)
• House Training Awareness GMP+ B2 Scheme 2020
• Certificate of Competence – Penyelia Halal by Indonesian
• Training of FSSC 22000 Version 6.0 : 2023 & Internal Auditor
Proffesional Certification Authority
• Training of ISO 14001:2015, ISO 45001:2018, SMK3 & Internal Audit
• Training of Communication & Presentation Skills
• Training of ISO 9001:2015 Lead Auditor (Quality Management System)
Masa Jabatan • Training of IDX Net Zero Incubator
Term of Office • Training of International Sustainability and Carbon Certification (ISCC)
EU Version 4.1
2025 -Sekarang • NDPE IRF Workshop Version 6.0
Term of Office: 2025 - Present
• Training on Understanding the RSPO-SCCS Certification Standard,
Version 2020
• In-House Training on Awareness of General Principles of Food
Pengalaman Kerja
Hygiene/HACCP (CXC 1-1969 Rev. 2020, IDT)
Work Experience
• In-House Training on Awareness of the GMP+ B2 Scheme 2020
• Training on FSSC 22000 Version 6.0:2023 & Internal Auditor
• Certification Officer di Citra Borneo Indah Group (Agustus 2017 • Training on ISO 14001:2015, ISO 45001:2018, SMK3 & Internal Audit
– November 2020) • Training on Communication & Presentation Skills
• Supervisor QA di Citra Borneo Indah Group (Desember 2020 – • ISO 9001:2015 Lead Auditor Training (Quality Management System)
September 2022) • IDX Net Zero Incubator Training
• Section Head QA di Citra Borneo Indah Group ( (Oktober 2022 – • International Sustainability and Carbon Certification (ISCC) EU Version
Sekarang) 4.1 Training
• NDPE IRF Workshop Version 6.0
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PENGEMBANGAN KOMPETENSI DEWAN COMPETENCY DEVELOPMENT OF THE
KOMISARIS, DIREKSI, DAN DEPARTEMEN BOARD OF COMMISSIONERS, BOARD
SUSTAINABILITY DOWNSTREAM TERKAIT OF DIRECTORS, AND SUSTAINABILITY
KEBERLANJUTAN [OJK E.2] [GRI 2-17] DOWNSTREAM DEPARTMENT RELATED
TO SUSTAINABILITY [OJK E.2] [GRI 2-17]
Di tahun 2025, Dewan Komisaris, Direksi, dan Departemen In 2025, the Board of Commissioners, Board of Directors,
Sustainability Downstream mengikuti berbagai program and Sustainability Downstream Department participated
peningkatan kapasitas yang berfokus pada aspek in various capacity-building programs focused on
keberlanjutan, sebagai berikut: sustainability aspects, as follows:
Nama
Jabatan Tema/Judul Pelatihan Tempat dan Tanggal
Name
Position Training Theme/Title Location and Date
Dewan Komisaris
Board of Commissioners
Sofyan A. Djalil Komisaris Utama - -
President Commissioner
Boumediene Sumurung H. Komisaris Independen Sustainability Repor ting: Impact and 30 September 2025
Independent Commissioner Implementation of PSPK 1&2 for Professionals September 30, 2025
Direksi
Board of Directors
Rorry Christian Tobing Direktur Utama - -
President Director
Ronny Hertantyo Raharjo Direktur - -
Director
Departemen Sustainability Downstream
Sustainability Downstream Department
Fiki Bin Rungga Section Head QA Training of International Sustainability and 15 - 16 April 2025
Carbon Certification (ISCC) EU Version 4.1 April 15 – 16, 2025
Training How To Handle Difficult Employee 24 – 25 Juli 2025
July 24–25, 2025
NDPE IRF Workshop Version 6.0 29 Juli 2025
July 29, 2025
5R/5S 09 – 10 September 2025
September 9–10, 2025
CPOHB 25 - 26 November 2025
November 25–26, 2025
Sherly Nevivilanti Staff RSPO Certification Jurnalistik 07 Mei 2025
Journalism May 7, 2025
Training Personal Branding Staff 26 Juni 2025
Personal Branding Training Staff June 26, 2025
Inventarisasi GRK Based ISO 14064 10 November 2025
November 10, 2025
CPOHB 25 - 26 November 2025
GHG Inventory Based on ISO 14064 November 25–26, 2025
Yudianto HSE Section Head Training How To Handle Difficult Employee 17-18 Juni 2025
June 17–18, 2025
Sertifikasi Ahli K3 Lingkungan Kerja 13 - 20 Oktober 2025
Occupational Safety and Health Exper t October 13–20, 2025
Certification
CPOHB 25 - 26 November 2025
November 25–26, 2025
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Nama
Jabatan Tema/Judul Pelatihan Tempat dan Tanggal
Name
Position Training Theme/Title Location and Date
Natali Ryski Permatasari Customer Relation & Self Leadership for Achieving Goals 24 – 25 April 2025
Traceability Officer April 24–25, 2025
Internal Auditor integrasi QHSE Management 27 – 28 Oktober 2025
System October 27–28, 2025
Internal Auditor for QHSE Management System
integration
CPOHB 25 - 26 November 2025
November 25–26, 2025
Muhammad Dziban Valastra Certification QFS Officer Self Leadership for Achieving Goals 20 – 21 Februari 2025
Wijaya February 20–21, 2025
Training ISCC 15 April 2025
April 15, 2025
Awareness Sistem Jaminan Produk Halal 10 - 11 Desember 2025
(Include Update Regulation) December 10–11, 2025
Awareness of the Halal Product Assurance
System (Includes Updated Regulations)
CPOHB 25 - 26 November 2025
November 25–26, 2025
M. Akbar Deardo HSE Officer Personal Branding Staff 23-24 Juni 2025
Staff Personal Branding Training June 23–24, 2025
Self Leadership for Achieving Goals 21-22 Agustus 2025
August 21–22, 2025
5R/5S 9-10 September 2025
September 9–10, 2025
Sertifikasi Regu Penanggulangan Kebakaran 17-24 November 2025
Firefighting Team Certification November 17–24, 2025
CPOHB 25 - 26 November 2025
November 25–26, 2025
Ryan Atma Wijaya Environtment Officer Personal Development 15-16 Mei 2025
May 15–16, 2025
Sertifikasi Petugas P3K 16-18 Juni 2025
First Aid Officer Certification June 16–18, 2025
Self Leadership for Achieving Goals 21-22 Agustus 2025
August 21–22, 2025
5R/5S 9-10 September 2025
September 9–10, 2025
Training Amdal B 03-14 November 2025
Environmental Impact Assessment Training B November 3–14, 2025
Departemen di Downstream
Downstream Department
Restu Putra Tegar HRD & CSR Officer Workshop Social Mapping untuk Proper & Jakarta, 21 Apr 2025 - 12
Program CSR Apr 2025
Social Mapping Workshop for Proper & CSR Jakarta, April 21, 2025 -
Programs April 12, 2025
Miftahul huda IT Officer Sertifikat Fiber Optic Jakarta, 23 Aug 2025 - 12
Fiber Optic Certificate Aug 2025
Jakarta, August 23, 2025
- August 12, 2025
Dede Eko Yulistianto Tax Section Head Transfer Pricing & Dokumentasi TP Tahun Pajak Jakarta, 20 Aug 2025 - 12
2025: Update OECD Guidelines PMK 172/2023 Aug 2025
Transfer Pricing & TP Documentation for Fiscal Jakarta, August 20, 2025
Year 2025: Update on OECD Guidelines PMK - August 12, 2025
172/2023
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Nama
Jabatan Tema/Judul Pelatihan Tempat dan Tanggal
Name
Position Training Theme/Title Location and Date
Lastiar Simamora Tax Officer SP2DK & Pemeriksaan Pajak berdasarkan PMK Jakarta, 20 Sep 2025 - 12
15 Tahun 2025 Sep 2025
SP2DK & Tax Audit based on PMK 15 of 2025 Jakarta, September 20,
2025 - September 12,
2025
Hendrianor IT Section Head Training Comptia Network Jakarta, 22 Sep 2025 - 12
Sep 2025
Jakarta, September 22,
2025 - September 12,
2025
Februana Hutavia Purbacaraka QC Supervisor SNI ISO/IEC 17025:2017 - Penyusunan Yogyakarta, 9 Oct 2025 -
Dokumentasi & Implementasi Sistem 12 Oct 2025
SNI ISO/IEC 17025:2017 - Documentation Yogyakarta, October 9,
Preparation & System Implementation 2025 - October 12, 2025
Dwi Damaiyanti Lestari Sekretaris Secretary’s Professional Yogyakarta, 16 Oct 2025 -
12 Oct 2025
Yogyakarta, October 16,
2025 - October 12, 2025
Dede Eko Yulistianto Tax Section Head Tax Review Laporan Keuangan SPT Tahunan Yogyakarta, 11 Dec 2025 -
PPH Badan, SP2DK & Pemeriksaan Pajak 2025 12 Dec 2025
Tax Review of Annual Corporate Income Tax Yogyakarta, December 11,
Return, SP2DK & Tax Audit 2025 2025 - December 12, 2025
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Penilaian Risiko Atas Penerapan
Keberlanjutan [OJK E.3] [GRI 2-13]
Risk Assessment on Sustainability Implementation
Pengelolaan risiko menjadi bagian penting dalam menjaga Risk management is an important part of maintaining
keberlanjutan kinerja Perseroan. Melalui penerapan the Company’s performance sustainability. Through
Manajemen Risiko, Perseroan menetapkan kebijakan yang the implementation of Risk Management, the Company
mencakup pemetaan risiko, pengendalian potensi risiko, establishes policies that include risk mapping, control
serta langkah mitigasi yang efektif dan efisien. Proses ini of potential risks, and effective and efficient mitigation
dilaksanakan sesuai dengan Prosedur Manajemen Risiko measures. This process is carried out in accordance with
No. CBU-IP-QAD-01 yang berlaku sejak 1 Oktober 2022, Risk Management Procedure No. CBU-IP-QAD-01, which
dengan acuan standar ISO 31000:2018. Prosedur tersebut has been in effect since October 1, 2022, with reference
menjadi pedoman bagi Perseroan dalam membangun to the ISO 31000:2018 standard. This procedure serves
lingkungan kerja yang kondusif, menetapkan konteks, as a guideline for the Company in creating a conducive
melakukan penilaian, pemantauan, hingga kaji ulang risiko work environment, establishing context, conducting
secara terstruktur. assessments, monitoring, and reviewing risks in a
structured manner.
Selain itu, evaluasi berkala setiap 6 bulan dilakukan untuk Furthermore, periodic evaluations are conducted every six
memastikan implementasi manajemen risiko tetap relevan months to ensure that risk management implementation
dengan kondisi terkini, sekaligus meminimalkan potensi remains relevant to current conditions, while minimizing
kerugian dan mendukung pencapaian sasaran strategis potential losses and supporting the achievement of the
Perseroan. Company’s strategic objectives.
Berikut jenis-jenis risiko yang dihadapi oleh Perseroan Below are the types of risks faced by the Company and
dan upaya mitigasinya: their mitigation efforts:
Jenis Risiko Peristiwa Risiko Penyebab Risiko Dampak Upaya Mitigasi
Risk Type Risk Event Risk Cause Impact Mitigation Strategy
Risiko Keuangan Risiko Mata Uang • Fluktuasi nilai tukar mata • Kerugian selisih kurs • Menerapkan strategi lindung nilai
Financial Risk Asing uang • Ketidakpastian nilai aset (hedging) sesuai kebutuhan
Foreign Exchange • Transaksi dalam mata dan kewajiban • Menyesuaikan mata uang
Risk uang asing • Tekanan terhadap laba penerimaan dan kewajiban (natural
• Ketidaksesuaian perusahaan hedging)
antara penerimaan dan • Vo l a t i l i t a s k i n e r j a • Membatasi eksposur transaksi
kewajiban valas keuangan perusahaan dalam mata uang asing
• Currency exchange rate • Foreign exchange losses • Melakukan pemantauan rutin
fluctuations • Uncertainty regarding terhadap pergerakan nilai tukar
• Transactions in foreign the value of assets and • Menyusun perencanaan cash flow
currencies liabilities valas yang lebih akurat
• Discrepancies between • Pressure on company • Implement hedging strategies as
foreign exchange profits needed
receipts and liabilities • Volatility in company • Adjust currencies of receipts and
financial performance liabilities (natural hedging)
• Limit exposure to foreign currency
transactions
• Monitor exchange rate movements
regularly
• Develop more accurate foreign
currency cash flow planning
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Jenis Risiko Peristiwa Risiko Penyebab Risiko Dampak Upaya Mitigasi
Risk Type Risk Event Risk Cause Impact Mitigation Strategy
Risiko Harga • Fluktuasi harga pasar • Penurunan pendapatan • Melakukan kontrak penjualan atau
Komoditas komoditas atau margin pembelian dengan harga tetap/
Commodity Price • Ketergantungan pada • Ketidakpastian berjangka
Risk komoditas tertentu perencanaan keuangan • Menerapkan strategi lindung nilai
• Perubahan permintaan • Tekanan terhadap cash (hedging) harga komoditas
dan pasokan flow • Diversifikasi produk dan pasar
• Faktor eksternal (kondisi • Penurunan kinerja dan penjualan serta program hilirisasi
ekonomi, kebijakan/ profitabilitas perusahaan • Menerapkan strategi Raw Material
regulasi) • Decline in revenue or Trading
• Fluctuations in margins • Meningkatkan efisiensi biaya
commodity market prices • Uncertainty in financial produksi, logistik dan operasional
• Dependence on specific planning lainnya
commodities • Pressure on cash flow • Melakukan pemantauan rutin tren
• Changes in demand and • D e c l i n e i n c o m p a ny harga dan pasar komoditas
supply performance and • Pelaksanaan sertifikasi-sertifikasi
• External factors profitability terhadap produk dan sistem
(economic conditions, manajemen Perusahaan untuk
policies/regulations) meningkatkan nilai Komoditas Palm
Oil dan turunannya
• Conducting fixed/forward sales or
purchase contracts
• Implementing commodity price
hedging strategies
• Diversifying products and sales
markets as well as downstream
programs
• Implementing Raw Material Trading
strategies
• Improving production, logistics, and
other operational cost efficiencies
• Conducting regular monitoring of
commodity price and market trends
• Implementing certifications for
t he Company's products and
management systems to increase
the value of Palm Oil Commodities
and their derivatives
Risiko Tingkat • Perubahan suku bunga • Meningkatnya beban • Menyelaraskan jadwal pembayaran
Bunga pasar bunga bunga dan pokok dengan cash flow
Interest Rate Risk • Ketergantungan pada • Tekanan terhadap laba • Mengutamakan bunga tetap untuk
pinjaman berbunga dan cash flow pembiayaan operasional pabrik
• Struktur pendanaan tidak • Risiko gagal memenuhi guna mengurangi risiko fluktuasi
seimbang kewajiban keuangan suku bunga jangka panjang
• Changes in market • Increased interest • Tidak bergantung pada satu
interest rates expenses l e m b a g a ke u a n g a n d e n g a n
• Dependence on interest- • Pressure on profits and mengombinasikan pinjaman bank,
bearing loans cash flow sindikasi, dan pendanaan internal
• Unbalanced funding • Risk of failing to meet • Menjaga komunikasi dengan bank
structure financial obligations untuk peluang restrukturisasi atau
penyesuaian fasilitas kredit saat
terjadi tekanan keuangan
• Balance interest and principal
payment schedules with cash flow
• Prioritize fixed interest rates for
factor y operational financing
to reduce the risk of long-term
interest rate fluctuations
• Avoid dependence on a single
financial institution by combining
bank loans, syndicated loans, and
internal financing
• Maintain communication with banks
for opportunities to restructure or
adjust credit facilities during times
of financial stress
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Jenis Risiko Peristiwa Risiko Penyebab Risiko Dampak Upaya Mitigasi
Risk Type Risk Event Risk Cause Impact Mitigation Strategy
Risiko Kredit • Arus kas tidak stabil • Kesulitan memenuhi • Monitoring dan proyeksi arus kas
Credit Risk • Beban utang dan bunga kewajiban pembayaran rutin
tinggi utang • Pengendalian rasio utang dan
• Ketidaksesuaian • Risiko denda, penalti, beban bunga
jadwal penerimaan dan atau percepatan • Penyesuaian jadwal pembayaran
kewajiban pembayaran pelunasan sesuai siklus produksi dan
• Ketergantungan pada • Penurunan peringkat penjualan
pembiayaan eksternal kredit dan kepercayaan • Diversifikasi sumber pendanaan
• Unstable cash flow kreditur dan komunikasi aktif dengan bank
• High debt and interest • Gangguan operasional • Monitoring and projection of regular
burden dan reputasi perusahaan cash flow
• Discrepancy between • Difficulty in fulfilling debt • Control of debt ratios and interest
revenue and payment payment obligations expenses
schedules • Risk of fines, penalties, • Adjustment of payment schedules
• Dependence on external or accelerated according to production and sales
financing repayment cycles
• Decline in credit rating • Diversification of funding sources
and creditor trust and active communication with
• Disruption to operations banks
and company reputation
Risiko Likuiditas • Arus kas masuk tidak • Kesulitan memenuhi • Perencanaan & pengelolaan arus
Liquidity Risk stabil kewajiban tepat waktu kas
• Kewajiban jangka pendek • Gangguan operasional • Mengidentifikasi periode defisit kas
lebih besar dari kas dan perusahaan sejak dini
aset lancar • Ketergantungan pada • Menyesuaikan jatuh tempo aset
• Piutang terlambat atau pinjaman jangka pendek dan kewajiban
tidak tertagih • Risiko gagal bayar dan • Tidak bergantung pada satu
• Perencanaan dan penurunan kepercayaan sumber pendanaan
pengelolaan kas kurang kreditur • Cash flow planning & management
optimal • Difficulty in fulfilling • Early identification of cash deficit
• Unstable cash inflows obligations on time periods
• Shor t-term liabilities • Disruption of company • Adjustment of asset and liability
exceed cash and current operations maturities
assets • Dependence on short- • Non-reliance on a single source of
• Delayed or uncollectible term loans funding
accounts receivable • Risk of default and
• Suboptimal cash planning decline in creditor
and management confidence
Operational Climate Change • Peningkatan emisi gas • Gangguan operasional • Menyusun dan menerapkan Climate
Risk rumah kaca dari aktivitas akibat cuaca ekstrem Adaptation & Resilience Plan
industri dan transportasi (banjir, kekeringan, badai) • Penggunaan energi terbarukan
• Ketergantungan tinggi • Kerusakan aset dan dan peningkatan efisiensi energi
pada energi fosil infrastruktur untuk seluruh proses operasional
• Deforestasi dan • Kenaikan biaya perusahaan
degradasi lingkungan operasional dan • Penguatan desain infrastruktur agar
• Perubahan pola cuaca pemeliharaan tahan terhadap cuaca ekstrem
global yang ekstrem • Gangguan rantai pasok • Diversifikasi pemasok
• Kurangnya kebijakan dan keterlambatan • P e n e r a p a n ke b i j a k a n E S G ,
dan kesiapan adaptasi distribusi Dekarbonisasi, Inventarisasi dan
terhadap perubahan iklim • Penurunan produktivitas pemantauan emisi karbon
• Increased greenhouse dan keselamatan kerja • Penyusunan rencana tanggap
gas emissions • Risiko finansial, reputasi, darurat dan pelatihan berkala
from industrial and serta kepatuhan terhadap • Penggunaan asuransi untuk
transportation activities regulasi lingkungan perlindungan aset kritis
• High dependence on • Operational disruptions • Developing and implementing a
fossil fuels due to extreme weather Climate Adaptation & Resilience
• Deforestation and (floods, droughts, Plan
environmental storms) • Utilizing renewable energy and
degradation • Asset and infrastructure improving energy efficiency across
• Extreme global weather damage all company operations
patterns • Increased operational • Strengthening infrastructure design
• Insufficient policies and and maintenance costs to withstand extreme weather
preparedness for climate • Supply chain disruptions • Diversifying suppliers
change adaptation and distribution delays • Implementing ESG policies,
• Decreased productivity decarbonization, carbon emission
and workplace safety inventory and monitoring
• Financial, reputational, • Developing emergency response
and environmental plans and conducting regular
regulatory compliance training
risks • Utilizing insurance to protect
critical assets
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Jenis Risiko Peristiwa Risiko Penyebab Risiko Dampak Upaya Mitigasi
Risk Type Risk Event Risk Cause Impact Mitigation Strategy
Emisi GRK • Konsumsi energi fosil • Peningkatan jejak emisi • Peningkatan penggunaan bahan
GHG emissions tinggi dari penggunaan karbon khususnya scope bakar biomassa secara bertahap
mesin bergerak dan tidak 1, 2 dan 3 oleh Kawasan Industri
bergerak • Risiko finansial akibat • Substitusi mesin dan kendaraan
• Penggunaan peralatan yang peningkatan biaya operasional perusahaan ke Sistem
menghasilkan emisi fugitive pengelolaan emisi Listrik dan rendah GWP secara
dengan GWP tinggi karbon bertahap
• Penggunaan listrik dan • Potensi pajak karbon • Efisiensi proses Transportasi &
steam dari bahan bakar fosil dan sanksi regulasi logistik
yang tinggi (Power Plant, • Penurunan ESG Indeks • Supplier engagement & audit
Boiler & Genset) • Penurunan reputasi serta supplier termasuk poin tentang
• Transportasi & logistik yang kepatuhan terhadap GRK5
tidak efisien regulasi lingkungan • Inventarisasi GRK 3 Scope mengacu
• Kurangnya pengawasan • Increased carbon pada Standar ISO 14064 dan GHG
dan standar emisi bagi footprint, particularly Protocol
Pemasok scope 1, 2, and 3 • Pelatihan GRK dan penyusunan
• Data emisi tidak akurat/ • Financial risks due Compliance Plan
tidak lengkap to increased carbon • Penetapan baseline GRK dan
• Kesiapan menghadapi emission management decarbonization roadmap
regulasi karbon rendah costs • Gradual increase in the use of
• Target penurunan emisi • Potential carbon taxes biomass fuel by the Industrial
tidak jelas and regulatory sanctions Estate
• High fossil fuel consumption • Decline in ESG Index • Gradual substitution of company
from the use of mobile and • Decline in reputation machinery and operational vehicles
stationary machinery and compliance to the Electricity System and low
• Use of equipment that with environmental GWP
produces fugitive emissions regulations • Transportation & logistics process
with high GWP efficiency
• High use of electricity and • Supplier engagement & supplier
steam from fossil fuels audit including points on GHG5
(power plants, boilers, and • GHG 3 Scope inventory refers
generators) to ISO 14064 and GHG Protocol
• Inefficient transportation & standards
logistics • GHG training and Compliance Plan
• Insufficient monitoring and preparation
emission standards for • Establishment of GHG baseline and
suppliers decarbonization roadmap
• Inaccurate/incomplete
emission data
• Readiness for low-carbon
regulations
• Unclear emission reduction
targets
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Jenis Risiko Peristiwa Risiko Penyebab Risiko Dampak Upaya Mitigasi
Risk Type Risk Event Risk Cause Impact Mitigation Strategy
Limbah Cair dan • Konsumsi energi fosil tinggi • Peningkatan jejak emisi • Peningkatan penggunaan bahan
Padat dari penggunaan mesin karbon khususnya scope bakar biomassa secara bertahap
Liquid and Solid bergerak dan tidak bergerak 1, 2 dan 3 oleh Kawasan Industri
Waste • Penggunaan peralatan yang • Risiko finansial akibat • Substitusi mesin dan kendaraan
menghasilkan emisi fugitive peningkatan biaya operasional perusahaan ke Sistem
dengan GWP tinggi pengelolaan emisi Listrik dan rendah GWP secara
• Penggunaan listrik dan karbon bertahap
steam dari bahan bakar fosil • Potensi pajak karbon • Efisiensi proses Transportasi &
yang tinggi (Power Plant, dan sanksi regulasi logistik
Boiler & Genset) • Penurunan ESG Indeks • Supplier engagement & audit
• Transportasi & logistik yang • Penurunan reputasi serta supplier termasuk poin tentang
tidak efisien kepatuhan terhadap GRK5
• Kurangnya pengawasan dan regulasi lingkungan • Inventarisasi GRK 3 Scope mengacu
standar emisi bagi Pemasok • Increased carbon pada Standar ISO 14064 dan GHG
• Data emisi tidak akurat/ footprint, particularly Protocol
tidak lengkap scope 1, 2, and 3 • Pelatihan GRK dan penyusunan
• Kesiapan menghadapi • Financial risks due Compliance Plan
regulasi karbon rendah to increased carbon • Penetapan baseline GRK dan
• Target penurunan emisi emission management decarbonization roadmap
tidak jelas costs • Gradual increase in the use of
• High fossil fuel consumption • Potential carbon taxes biomass fuel by the Industrial
from the use of mobile and and regulatory sanctions Estate
stationary machinery • Decline in ESG Index • Gradual substitution of company
• Use of equipment t hat • Decline in reputation machinery and operational vehicles
produces fugitive emissions and compliance to the Electricity System and low
with high GWP with environmental GWP
• High use of electricity and regulations • Transportation & logistics process
steam from fossil fuels efficiency
(power plants, boilers, and • Supplier engagement & supplier
generators) audit including points on GHG5
• Inefficient transportation & • GHG 3 Scope inventory refers
logistics to ISO 14064 and GHG Protocol
• Insufficient monitoring and standards
emission standards for • GHG training and Compliance Plan
suppliers preparation
• Inaccurate/incomplete • Establishment of GHG baseline and
emission data decarbonization roadmap
• Readiness for low-carbon
regulations
• Unclear emission reduction
targets
Limbah Cair dan • Pengolahan limbah cair • Pencemaran lingkungan • Optimalisasi dan pengawasan secara
Padat yang tidak optimal dan keluhan masyarakat ketat terhadap pengolahan limbah cair
Liquid and Solid • Pe ng e l ol aan l i m bah • Risiko sanksi dan denda oleh Kawasan Industri
Waste padat (Spent Bleaching lingkungan • Pelimpahan pengelolaan limbah padat
Earth) yang tidak optimal • Gangguan operasional ke Pihak Ketiga yang berijin sesuai
• Keterbatasan fasilitas pabrik dengan peraturan lingkungan yang
dan teknologi • Penurunan reputasi serta berlaku
pengolahan limbah kepatuhan terhadap • Rencana sertifikasi ISCC-EU khusus
• Pengawasan dan regulasi lingkungan limbah padat (Spent Bleaching Earth)
kepatuhan lingkungan • Environmental pollution • Menerapkan Sistem Manajemen
lemah and public complaints Lingkungan yaitu ISO 14001 yang
• Suboptimal liquid waste • Risk of environmental secara berkala dinilai oleh badan
treatment sanctions and fines sertifikasi
• Suboptimal solid waste • Disruption of factory • Berkomitmen untuk selalu menjalankan
management (Spent operations kegiatan operasionalnya sesuai
Bleaching Earth) • Damage to reputation dengan Prosedur dan Instruksi Kerja
• Limited waste treatment and compliance terkait Lingkungan
facilities and technology with environmental • Optimization and strict supervision of
• We a k e nv i ro n m e n t a l regulations liquid waste treatment by the Industrial
monitoring and Estate
compliance • Transfer of solid waste management
to a licensed third party in accordance
w i t h a p p l i c a b l e e nv i ro n m e n t a l
regulations
• ISCC-EU certification plan specifically
for solid waste (Spent Bleaching Earth)
• Implementation of Environmental
Management System ISO 14001,
which is periodically assessed by a
certification body
• Commitment to conduct operational
activities in accordance with relevant
Environmental Work Procedures and
Instructions
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Jenis Risiko Peristiwa Risiko Penyebab Risiko Dampak Upaya Mitigasi
Risk Type Risk Event Risk Cause Impact Mitigation Strategy
Ketelusuran Rantai • Data pemasok bahan • Kesulitan memenuhi • Engagement, Entry & Re-Entry
Pasok (TTM, TTP & baku tidak lengkap atau p e r s ya r a t a n R S P O/ Protocol serta penerapan Due
NDPE IRF) tidak akurat EUDR/NDPE Diligence terhadap setiap Supplier
Supply Chain • Banyaknya pemasok • Risiko pasokan Bahan Baku
Traceability (TTM, pihak ketiga (petani kecil/ dari sumber tidak • Menjalankan program Traceability
TTP & NDPE IRF) pengepul) berkelanjutan to Mill (TTM), Traceability to
• Sistem pencatatan • Penurunan kepercayaan Plantation (TTP) dan NDPE IRF
dan pelaporan belum pembeli dan pasar secara konsisten
terintegrasi ekspor • Engagement, Entry & Re-Entry
• Pengawasan dan • Risiko sanksi dan Protocol and implementation of Due
ve r i f i k a s i p e m a s o k reputasi perusahaan Diligence for each Raw Material
lemah] • Challenges in meeting Supplier
• Incomplete or inaccurate RSPO/EUDR/NDPE • Consistently implement Traceability
raw material supplier requirements to Mill (TTM), Traceability to
data • Supply risks from Plantation (TTP) and NDPE IRF
• High number of third- unsustainable sources programs
party suppliers (small • Decline in buyer
farmers/collectors) confidence and export
• R e c o rd - ke e p i n g a n d markets
reporting systems are • Risk of sanctions and
not integrated damage to company
• Weak supplier monitoring reputation
and verification
Strategi & Ketergantungan • Ketergantungan pada • Gangguan kontinuitas • Terbuka untuk pembelian bahan
Planning Risk Bahan Baku pemasok internal dan produksi Refinery dan baku dari Pihak Eksternal sesuai
Strategy & Raw Material keterbatasan pemasok KCP dengan Entry & Re-Entry Protocol
Planning Risk Dependency eksternal yang sesuai • B i ay a b a h a n b a k u • Pembelian bahan baku ini juga akan
kebutuhan meningkat disesuaikan dengan kebutuhan dan
• Produksi TBS kebun inti • Penurunan kapasitas strategi Raw Material Trading
dan plasma pemasok dan efisiensi pabrik • Menimbun bahan baku sesuai
internal tidak stabil • Te k a n a n t e r h a d a p dengan planning produksi
• Faktor cuaca dan iklim pendapatan dan • Openness to purchase raw
memengaruhi panen profitabilitas materials from external parties in
pemasok internal • Disruption to refinery accordance with the Entry & Re-
• K e t e r b a t a s a n an d KC P p roduc ti on Entry Protocol
diversifikasi sumber continuity • Purchases of raw materials will
pasokan • Increased raw material also be adjusted to the needs and
• Dependence on internal costs strategies of Raw Material Trading
suppliers and limited • Decreased plant • Stockpiling raw materials in
external suppliers that capacity and efficiency a c c o rd a n c e w i t h p ro d u c t i o n
meet requirements • Pressure on revenue and planning
• Unstable production of profitability
TBS core and plasma
plantations from internal
suppliers
• Weat her and climate
factors affect the harvest
of internal suppliers
• Limited diversification of
supply sources
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Jenis Risiko Peristiwa Risiko Penyebab Risiko Dampak Upaya Mitigasi
Risk Type Risk Event Risk Cause Impact Mitigation Strategy
Keamanan Pangan • Kontaminasi produk • Produk tidak memenuhi • Penerapan Hazard Analysis &
Food Safety selama proses produksi standar mutu dan Critical Control Point (HACCP) Plan
atau penyimpanan keamanan pangan di setiap tahapan produksi serta
• Penerapan SOP hygiene • Risiko sanksi regulasi pemantauan realisasinya secara
dan sanitasi tidak dan penarikan produk ketat
konsisten • Kerugian finansial dan • Sosialisasi penerapan SOP Hygiene
• Pengawasan mutu dan uji penurunan reputasi dan Sanitasi secara berkala serta
kualitas kurang memadai perusahaan pemantauan penerapannya secara
• Penanganan dan • Products do not meet ketat
transportasi produk tidak food quality and safety • Pemenuhan sumberdaya
sesuai standar standards Laboratorium (Personil, Alat, Bahan,
• Product contamination • Risk of regulatory Prosedur)
during production or sanctions and product • Training dan Tes Profisiensi
storage recalls untuk pemenuhan dan menjaga
• I n c o n s i s t e n t • Financial losses kompetensi Personil
implementation of and damage to the • Inspeksi kebersihan dan kelayakan
hygiene and sanitation company's reputation sebelum pemuatan produk untuk
SOPs memastikan status kebersihan
• Inadequate quality dan keamanan setiap transportasi
control and testing produk
• Product handling and • Handling transportasi produk
transportation that does sesuai dengan persyaratan
not meet standards keamanan pangan/pakan akan
dituangkan dalam SPK dengan
Pihak Transporter
• Implementation of Hazard Analysis
& Critical Control Point (HACCP)
Plan at every stage of production
and strict monitoring of its
implementation
• Regular socialization of the
implementation of Hygiene
and Sanitation SOPs and strict
monitoring of their implementation
• Fulfillment of Laboratory resources
(Personnel, Equipment, Materials,
Procedures)
• Training and proficiency tests
to fulfill and maintain personnel
competence
• Inspection of cleanliness and
suitability before product loading to
ensure the cleanliness and safety
status of each product transport
• Product transpor t handling in
accordance with food/feed safety
requirements will be outlined in an
SPK with the Transporter
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Jenis Risiko Peristiwa Risiko Penyebab Risiko Dampak Upaya Mitigasi
Risk Type Risk Event Risk Cause Impact Mitigation Strategy
Compliance Ke s e h a t a n d a n • Kepatuhan terhadap • Kecelakaan kerja dan • Menerapkan Sistem Manajemen
Risk Keselamatan Kerja Prosedur dan Standar gangguan kesehatan Keselamatan dan Kesehatan Kerja
Occupational K3 rendah pekerja (Penyakit akibat (K3) yaitu ISO 45001 yang secara
Health and Safety • Penggunaan alat kerja) berkala dinilai oleh badan sertifikasi
pelindung diri (APD) tidak • Gangguan operasional • B e r ko m i t m e n u n t u k s e l a l u
konsisten dan produktivitas menjalankan kegiatan
• Kurangnya pelatihan dan • Biaya pengobatan dan operasionalnya sesuai dengan
pengawasan pekerja kompensasi meningkat Prosedur dan Instruksi Kerja terkait
• Lingkungan kerja berisiko • Risiko sanksi hukum keselamatan kerja di lingkungan
tinggi (Kondisi tidak dan penurunan reputasi perusahaan
aman) perusahaan • Melaksanakan sosialisasi
• Compliance with • Workplace accidents (pelatihan, Toolbox Meeting,
K3 procedures and and worker health briefing) secara rutin terkait standar
standards is low problems (occupational K3 kepada setiap Karyawan
• Use of personal diseases) • Implementing the Occupational
protective equipment • Operational disruptions Health and Safety Management
(PPE) is inconsistent and reduced productivity System (K3), namely ISO 45001,
• Insufficient worker • Increased medical and which is periodically assessed by
training and supervision compensation costs a certification body
• High-risk work • Risk of legal sanctions • Committed to always carrying
environment (unsafe and damage to the out its operational activities in
conditions) company's reputation accordance with Work Procedures
and Instructions related to
occupational safety within the
company environment
• Conducting regular socialization
( t r a i n i n g , To o l b ox M e e t i n g s ,
briefings) related to K3 standards
to all Employees
Hak Tenaga Kerja • Pemahaman dan • Pelanggaran hak tenaga • Peningkatan pemahaman dan
Labor Rights p e n e r a p a n re g u l a s i kerja kesadaran tentang regulasi
ketenagakerjaan kurang • Ko n f l i k h u b u n g a n ketenagakerjaan
memadai industrial dan penurunan • Memaksimalkan fungsi LKS Bipartit
• Sistem administrasi produktivitas • Menindaklanjuti seluruh pengaduan
ketenagakerjaan tidak • Penurunan reputasi secara efektif melalui Layanan
tertib perusahaan dan Pengaduan Stakeholder
• Mekanisme pengaduan kepatuhan regulasi • Improve understanding and
pekerja tidak efektif ketenagakerjaan awareness of labor regulations
• I n a d e q u a t e • Violation of labor rights • Maximizing the function of
understanding and • Industrial relations t he Bipar tite Labor Relations
implementation of labor conflicts and decreased Committee
regulations productivity • Effectively following up on all
• Unorganized labor • Decreased company complaints through the Stakeholder
administration system reputation and labor Complaint Service
• Ineffective worker regulation compliance
complaint mechanisms
Reputation Persepsi Konsumen • Isu lingkungan dan sosial • Penurunan permintaan • Pelaksanaan sertifikasi-sertifikasi
Risk C o n s u m e r terkait industri kelapa produk terhadap produk dan sistem
Perception sawit • Hilangnya akses pasar manajemen Perusahaan seperti
• Pemberitaan negatif atau ter tentu (ekspor/ ser tifikasi mutu, keamanan
kampanye LSM premium market) pangan/pakan, sustainability
• Kurangnya transparansi • Tekanan harga dan dan K3L. Hal ini menjadi bukti
dan komunikasi margin komitmen perusahaan untuk
keberlanjutan • Penurunan reputasi dan memastikan produk yang dihasilkan
• Environmental and social kepercayaan konsumen dilaksanakan secara berkelanjutan
issues related to the palm • Reduction in product • Membuat program penyusunan
oil industry demand berita positif keberlanjutan
• Negative media coverage • Loss of access to perusahaan yang selanjutnya akan
or NGO campaigns certain markets (export/ di publish ke media mainstream,
• Lack of transparency premium markets) termasuk penggunaan iklan
and communication on • Price and margin • Implements certifications
sustainability pressure fo r t h e C o m p a ny ' s p ro d u c t s
• Decline in reputation and and management systems,
consumer confidence s u c h a s q u a l i t y, fo o d / fe e d
safety, sustainability, and K3L
certifications. This demonstrates
the Company's commitment to
ensuring that its products are
produced in a sustainable manner
• Develops a program to generate
positive news about the Company's
sustainability, which will then be
published in mainstream media,
including advertisements
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Jenis Risiko Peristiwa Risiko Penyebab Risiko Dampak Upaya Mitigasi
Risk Type Risk Event Risk Cause Impact Mitigation Strategy
Compliance Kepatuhan Regulasi • Ketidakpatuhan terhadap • Kehilangan akses pasar • Perusahaan terus melakukan
Risk R e g u l a t o r y standar dan regulasi dan pembeli global pembaharuan terhadap pemenuhan
Compliance • Dampak lingkungan • Penurunan reputasi regulasi sesuai Prosedur Identifikasi
(deforestasi, emisi GRK, perusahaan dan Evaluasi Pemenuhan Peraturan
limbah) • Risiko sanksi regulasi secara berkala
• Isu sosial dan dan sertifikasi • Pemenuhan regulasi tersebut
ketenagakerjaan di rantai • Te k a n a n t e r h a d a p secara berkala dinilai oleh Auditor
pasok kinerja keuangan jangka Eksternal melalui proses sertifikasi
• Non-compliance with panjang yang dijalankan
standards and regulations • Loss of market access • The Company continues to make
• Environmental impact and global buyers updates to regulatory compliance in
( d e fo r e s t a t i o n , G H G • D e c l i n e i n c o m p a ny accordance with the Identification
emissions, waste) reputation and Evaluation of Regulator y
• Social and labor issues in • Risk of regulatory Compliance Procedures on a
the supply chain sanctions and regular basis
certification • Regulatory compliance is assessed
• Pressure on long-term periodically by an External Auditor
financial performance through a certification process
Strategi & Inovasi Produk • Keterbatasan program • Daya saing produk • Riset pasar, trend market dan
Planning Risk Product Innovation riset dan pengembangan menurun Analisa margin
Strategy & (R&D) • Kehilangan peluang • Pengembangan bertahap,
Planning Risk • Ketergantungan pada pasar bernilai tambah diversifikasi produk ke produk
produk Midstream • Ketergantungan pada bernilai tambah (downstream)
konvensional fluktuasi harga Palm Oil • Pengendalian Kualitas
• Kurangnya pemahaman • Per tumbuhan bisnis • Fokus pada pengendalian biaya
tren pasar dan kebutuhan jangka panjang (cost control)
konsumen terhambat • Market research, market trends,
• I nve s t a s i t e k n o l o g i • Declining product and margin analysis
pengolahan terbatas competitiveness • Gradual development, product
• Limited research and • Loss of value-added diversification into value-added
development (R&D) market opportunities products (downstream)
programs • Dependence on palm oil • Quality control
• Dependence on price fluctuations • Focus on cost control
conventional midstream • H i n d e re d l o n g - t e r m
products business growth
• Limited understanding
of market trends and
consumer needs
• Limited investment in
processing technology
Persaingan Pasar • Meningkatnya jumlah • Tekanan harga dan • Optimalisasi Harga dan Pemasaran
Market Competition produsen dan kapasitas margin keuntungan • Adaptabilitas dan Perencanaan
produksi • Penurunan pangsa pasar • Monitoring regulasi dan persaingan
• Persaingan harga di • Ketidakpastian penjualan • Memastikan prinsip keberlanjutan
pasar domestik dan dan pendapatan dan rantai pasok untuk
global • Perlunya peningkatan meningkatkan nilai jual dan
• Produk substitusi (minyak efisiensi dan diferensiasi penerimaan pasar atas produk
nabati lain) produk • Price and Marketing Optimization
• Perbedaan standar • Price pressure and profit • Adaptability and Planning
keberlanjutan antar margins • Monitoring regulations and
produsen • Declining market share competition
• Increasing number • Sales and revenue • Ensuring sustainability principles
of producers and uncertainty and supply chains to increase
production capacity • N e e d fo r i n c r e a s e d product sales value and market
• Price competition in efficiency and product acceptance
domestic and global differentiation
markets
• Product substitutes
(other vegetable oils)
• Differences in
sustainability standards
among producers
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Jenis Risiko Peristiwa Risiko Penyebab Risiko Dampak Upaya Mitigasi
Risk Type Risk Event Risk Cause Impact Mitigation Strategy
Reputasi Merek • Isu lingkungan dan sosial • M e n u r u n n y a • Penerapan program ESG yang
Brand Reputation terkait industri kelapa kepercayaan konsumen komprehensif khususnya
sawit dan mitra bisnis penguatan di bidang Lingkungan
• Pemberitaan negatif atau • Kehilangan akses pasar dan Sosial
kampanye LSM dan kontrak • Engagement, Entry & Re-Entry
• Ketidakpatuhan terhadap • Tekanan harga dan Protocol serta penerapan Due
standar Sertifikasi volume penjualan Diligence terhadap setiap Supplier
• Kurangnya transparansi • Dampak negatif Bahan Baku khususnya terkait isu
dan komunikasi publik terhadap nilai lingkungan dan sosial
• Environmental and social dan keberlanjutan • Verifikasi Status Clean and
issues related to the palm perusahaan Clear Supplier Bahan Baku serta
oil industry • Decline in consumer Penerapan Grievance Mechanism
• Negative media coverage and business partner & Whistleblowing yang efektif
or NGO campaigns confidence • Sertifikasi Sistem Manajemen
• Non-compliance with • Loss of market access sesuai dengan Regulasi dan
certification standards and contracts perkembangan market
• Lack of transparency and • Pressure on prices and • Publikasi Berita Positif terkait
public communication sales volumes sustainability dan tata kelola
• N e g a t i ve i m p a c t o n perusahaan melalui media dan
company value and website
sustainability • Implements a comprehensive ESG
program, particularly strengthening
environmental and social aspects
• Engagement, Entry & Re-Entry
Protocol, and implementation of
Due Diligence for each Raw Material
Supplier, particularly related to
environmental and social issues
• Verification of Clean and Clear
Raw Material Supplier Status
and implementation of an
effective Grievance Mechanism &
Whistleblowing
• Management System Certification
in accordance with Regulations and
market developments
• Publication of positive news related
to sustainability and corporate
governance through media and
websites
PERNYATAAN DIREKSI DAN/ATAU STATEMENT FROM THE BOARD OF
DEWAN KOMISARIS ATAU KOMITE AUDIT DIRECTORS AND/OR COMMISSIONERS
ATAS KECUKUPAN SISTEM MANAJEMEN OR AUDIT COMMITTEE ON ADEQUACY
RISIKO OF RISK MANAGEMENT SYSTEM
Manajemen risiko senantiasa ditempatkan sebagai bagian Risk management remains an important aspect in
penting dalam menjaga keberlangsungan usaha Perseroan. maintaining the Company’s business continuity. The Board
Direksi secara berkesinambungan melakukan peninjauan of Directors continuously reviews the effectiveness of the
atas efektivitas sistem yang diterapkan, sementara Dewan system implemented, while the Board of Commissioners
Komisaris memastikan kesesuaiannya dengan ketentuan ensures its compliance with applicable regulations. The
yang berlaku. Penilaian yang dilakukan menunjukkan assessment shows that the system is running well, and the
bahwa sistem berjalan dengan baik, dan upaya penerapan implementation of internal risk assessment is appreciated
penilaian risiko internal mendapat apresiasi sebagai wujud as a form of commitment from all personnel in supporting
komitmen seluruh personel dalam mendukung perbaikan continuous improvement.
berkelanjutan.
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Hubungan Dengan Pemangku
Kepentingan [OJK E.4] [GRI 2-29]
Relationship With Stakeholders
Perseroan memandang keterlibatan pemangku The Company regards stakeholder engagement as
kepentingan sebagai pilar penting dalam penciptaan nilai an important pillar in creating long-term value and
jangka panjang dan penguatan ketahanan usaha. Proses strengthening business resilience. This process enables
ini memungkinkan Perseroan mengantisipasi risiko yang the Company to anticipate emerging risks, identify
muncul, mengidentifikasi peluang perbaikan, mengelola opportunities for improvement, manage expectations,
ekspektasi, serta memperkuat kepercayaan pada seluruh and strengthen trust across the entire value chain.
rantai nilai.
Pemangku kepentingan diidentifikasi sebagai pihak yang Stakeholders are identified as parties that influence or
memengaruhi atau terdampak oleh aktivitas, produk, dan are affected by the Company’s activities, products, and
keputusan Perseroan. Proses identifikasi mengacu pada decisions. The identification process refers to the AA1000
AA1000 Stakeholder Engagement Standard (SES) 2015, Stakeholder Engagement Standard (SES) 2015, based on
berdasarkan lima kriteria, yaitu ketergantungan, tanggung five criteria, namely dependency, responsibility, influence,
jawab, pengaruh, perhatian atas isu, serta keberagaman concern for issues, and diversity of views. This mapping is
pandangan. Pemetaan ini ditinjau secara berkala agar reviewed periodically to remain relevant to the Company’s
tetap relevan dengan dinamika bisnis dan profil risiko business dynamics and risk profile.
Perseroan.
Tujuan keterlibatan pemangku kepentingan mencakup: The objectives of stakeholder engagement include:
1. M e m a h a m i k e b u t u h a n d a n e k s p e k t a s i 1. Understanding stakeholder needs and expectations;
pemangku kepentingan;
2. Memperkuat tata kelola dan kepercayaan publik; 2. Strengthening governance and public trust;
3. Mengantisipasi dan memitigasi risiko ekonomi, sosial, 3. Anticipating and mitigating economic, social, and
dan lingkungan; environmental risks;
4. Memastikan keselarasan strategi keberlanjutan 4. Ensuring alignment of sustainability strategies with
dengan prioritas bisnis dan pasar; dan business and market priorities; and
5. Membangun kolaborasi yang memberi manfaat 5. Establishing collaborations that deliver sustainable
berkelanjutan bagi seluruh pihak. benefits for all parties.
Perseroan menerapkan prinsip keterlibatan yang bermakna The Company implements the principle of meaningful
( meaningful engagement ), yang mengedepankan engagement, which emphasizes transparency, a two-
transparansi, pendekatan dialog dua arah, akuntabilitas, way dialogue approach, accountability, and open access
serta akses terbuka bagi pemangku kepentingan untuk for stakeholders to submit feedback and complaints. All
menyampaikan masukan dan pengaduan. Seluruh responses and material findings are followed up objectively
tanggapan dan temuan material ditindaklanjuti secara and ensure that stakeholder voices are taken into account
objektif dan memastikan bahwa suara pemangku in improving policies and business processes.
kepentingan menjadi masukan bagi penyempurnaan
kebijakan dan proses bisnis.
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Berikut matriks pelibatan pemangku kepentingan The following is a matrix of stakeholder engagement
dan hubungannya dengan strategi dan risiko material and its relationship with the Company’s strategy and
Perseroan: material risks:
Tabel Pelibatan Pemangku Kepentingan Perseroan
Company Stakeholder Engagement Table
Pemangku Dasar Penetapan
Metode Pelibatan Frekuensi Topik Pembahasan
Kepentingan Establishment Basis
Stakeholders
Involvement Method Frequency Discussion Topic
(AA1000)
Pelanggan Dependency, Responsibility, Survei kepuasan, komunikasi Tahunan, sesuai Kualitas produk, kontinuitas
Customers Influence layanan kebutuhan pasokan, ketertelusuran
S a t i s fa c t i o n s u r vey, s e r v i c e Annual, as needed P ro d u c t q u a l i t y, s u p p l y
communication continuity, traceability
Regulator & Responsibility, Influence, RUPS/public expose, konsultasi, Sesuai ketentuan Kepatuhan regulasi, izin,
Pemerintah Diverse Perspective pelaporan kepatuhan As stipulated pengawasan, aspek lingkungan
Regulators & General Meeting of Shareholders/ Regulatory compliance,
Government public expose, consultation, permits, supervision,
compliance reporting environmental aspects
Pemegang Saham Dependency, Influence RUPS, laporan tahunan & Tahunan, berkala K inerja keuangan & ESG,
& Investor keberlanjutan, dialog investor Annual, periodic strategi, tata kelola
Shareholders & AGM, annual & sustainability Financial & ESG performance,
Investors reports, investor dialogues strategy, governance
Karyawan Dependency, Responsibility, S u r ve i ke t e r l i b a t a n , fo r u m Berkala K3, kesejahteraan,
Employee Influence, Tension ketenagakerjaan, pelatihan Periodical pengembangan kompetensi
Engagement surveys, employment HSE, welfare, competency
forums, training development
Pemasok & Dependency, Responsibility, Evaluasi & audit pemasok, Berkelanjutan Kepatuhan NDPE & etika,
Kontraktor Tension sosialisasi NDPE, kontrak Continuous kualitas pasokan, K3
Suppliers & Supplier evaluation & audit, NDPE NDPE compliance & ethics,
Contractors socialization, contracts supply quality, HSE
Masyarakat & LSM Influence, Diverse Dialog komunitas, program sosial, Berkelanjutan Dampak lingkungan & sosial,
Community & Perspective, Proximity grievance channel Continuous hak masyarakat
NGOs Community dialogue, social Environmental and social
programs, grievance channel impacts, community rights
Media & Publik Influence, Diverse Publikasi resmi, website, press Sesuai ketentuan Tr a n s p a r a n s i i n fo r m a s i ,
Media & Public Perspective release As stipulated reputasi, kinerja keberlanjutan
Official publications, website, press Information transparency,
releases reputation, sustainability
performance
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Permasalahan Terhadap Penerapan
Keberlanjutan [OJK E.5]
Issues on Sustainability Implementation
Penerapan keberlanjutan dalam industri pengolahan The implementation of sustainability in the palm oil
minyak sawit tidak terlepas dari berbagai tantangan processing industry is inseparable from the various
yang dihadapi Perseroan. Hambatan tersebut muncul challenges faced by the Company. These obstacles arise
baik dari aspek internal, seperti efisiensi operasional both internally, such as operational efficiency and resource
dan pengelolaan sumber daya, maupun dari faktor management, and externally, including market dynamics,
eksternal, termasuk dinamika pasar, regulasi, dan tuntutan regulations, and stakeholder demands. Nevertheless, the
pemangku kepentingan. Meski demikian, Perseroan tetap Company continues to place sustainability as an important
menempatkan keberlanjutan sebagai pilar penting untuk pillar to maintain a balance between business growth,
menjaga keseimbangan antara pertumbuhan usaha, environmental sustainability, and community welfare.
kelestarian lingkungan, dan kesejahteraan masyarakat.
TANTANGAN INTERNAL INTERNAL CHALLENGES
Perseroan menghadapi tantangan internal berupa perlunya The Company faces internal challenges in the form of the
komitmen dari berbagai pihak untuk menjaga konsistensi need for commitment from various parties to maintain
dalam implementasi prinsip keberlanjutan di seluruh lini. consistency in the implementation of sustainability
Selain itu, unit bisnis downstream yang masih sangat baru principles across all lines. In addition, the downstream
juga memerlukan penyesuaian dalam memenuhi berbagai business unit, which is still very new, also requires
persyaratan keberlanjutan yang berlaku. adjustments in meeting various applicable sustainability
requirements.
Adapun langkah yang dilakukan Perusahaan adalah The steps taken by the Company are as follows:
sebagai berikut:
1. Memberi pelatihan mengenai keberlanjutan kepada 1. Provide training on sustainability to all personnel to
semua Personil untuk meningkatkan awareness dan increase their awareness and knowledge.
knowledge Personil.
2. Berupaya memenuhi semua persyaratan keberlanjutan 2. Strive to meet all sustainability requirements such
seperti sertifikasi RSPO-SCCS dan ISPO serta as RSPO-SCCS and ISPO certification as well as
pemenuhan persyaratan ESG. ESG requirements.
TANTANGAN EKSTERNAL EXTERNAL CHALLENGES
Secara eksternal, Perseroan menghadapi tantangan Externally, the Company faces challenges due to the
berupa pemberlakuan European Union Deforestation- implementation of the European Union Deforestation-
free Regulation (EUDR) bagi Perusahaan Sawit yang akan free Regulation (EUDR) for palm oil companies, which will
efektif pada 30 Desember 2026 untuk perusahaan besar take effect on December 30, 2026 for large companies
dan 30 Juni 2027 untuk usaha mikro dan kecil. Ketentuan and June 30, 2027 for micro and small businesses. This
ini mengalami penundaan dari jadwal sebelumnya, yaitu provision has been postponed from the previous schedule,
30 Desember 2025 bagi perusahaan besar dan 30 Juni which was December 30, 2025 for large companies and
2026 bagi usaha mikro dan kecil. June 30, 2026 for micro and small businesses.
Sebagai respons atas tantangan tersebut, Perseroan To address these challenges, the Company strengthened
melakukan penguatan tata kelola dalam proses seleksi dan its governance in the selection and acceptance process for
penerimaan bahan baku minyak kelapa sawit, khususnya palm oil raw materials, particularly from external suppliers,
dari supplier eksternal, melalui langkah-langkah sebagai through the following measures:
berikut:
1. Pelaksanaan Supplier Workshop dan Engagement, 1. Implementation of Supplier Workshops and
Entry & Re-Entry Protocol kepada setiap Supplier Engagement, Entry & Re-Entry Protocols for each
Supplier
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2. Penerapan persyaratan ketertelusuran rantai pasok 2. Application of supply chain traceability requirements,
khususnya untuk Traceability to Mill dan Traceability to particularly for Traceability to Mill and Traceability to
Plantation dengan acuan data poligon kepada Setiap Plantation, with reference to polygon data for each
Supplier Supplier
3. Penerapan NDPE IRF Versi 6.0 untuk mendapatkan 3. Implementation of NDPE IRF Version 6.0 to obtain No
agregat No Deforestation & No Peat Deforestation & No Peat aggregates
4. Pelaksanaan Uji Tuntas (Due Diligence): 4. Implementation of Due Diligence:
a. Pengumpulan informasi yang komprehensif untuk a. Comprehensive information gathering to ensure
memastikan keterlacakan dan legalitas traceability and legality
b. Penilaian Risiko (Risiko Negara Asal, Risiko Areal b. Risk Assessment (Country of Origin Risk,
Produksi & Risiko Rantai Pasok) Production Area Risk & Supply Chain Risk)
c. Rencana Mitigasi Risiko (Verifikasi Dokumen c. Risk Mitigation Plan (Additional Document
Tambahan, Audit atau Inspeksi Lapangan, Program Verification, Field Audit or Inspection, Capacity
Peningkatan Kapasitas & Tindakan Tegas) Building Program & Strict Action)
5. Sertifikasi RSPO-SCCS dan ISPO 5. RSPO-SCCS and ISPO Certification
Selain itu, Perseroan juga menghadapi tantangan berupa The Company also faces the challenge of implementing an
kewajiban penerapan Sistem Manajemen Energi (SME) Energy Management System (EMS) based on Minister of
berdasarkan Peraturan Menteri ESDM Nomor 8 Tahun Energy and Mineral Resources Regulation No. 8 of 2025
2025 tentang Manajemen Energi yang mulai berlaku wajib regarding Energy Management, which became mandatory
sejak 13 Maret 2025. on March 13, 2025.
Sebagai tindak lanjut atas kewajiban tersebut, Perseroan As a follow-up to this obligation, the Company strengthened
melakukan penguatan tata kelola dalam pengelolaan its governance in the management of the Energy
Sistem Manajemen Energi melalui langkah-langkah berikut: Management System through the following measures:
1. Training Persyaratan Standar ISO 50001:2018 1. Training on ISO 50001:2018 Standard Requirements
2. Set-up standar ISO 50001:2018 kedalam Sistem 2. Set-up of ISO 50001:2018 standard into an Integrated
Manajemen Terintegrasi Management System
3. Implementasi standar ISO 50001:2018 3. Implementation of ISO 50001:2018 standard
4. Sertifikasi ISO 50001:2018 pada tahun 2026 4. ISO 50001:2018 certification in 2026
Selain tantangan tersebut, Perseroan juga menghadapi Beyond these challenges, the Company also faces ISPO
kewajiban Sertifikasi ISPO bagi Perusahaan Downstream certification obligations for Downstream and Biodiesel
dan Biodiesel berdasarkan Peraturan Presiden Nomor Companies based on Presidential Regulation No. 16 of
16 Tahun 2025 tentang Sistem Sertifikasi Kelapa Sawit 2025 concerning the Indonesian Sustainable Palm Oil
Berkelanjutan Indonesia, yang menetapkan bahwa Certification System, which stipulates that the obligations
kewajiban bagi Perusahaan Industri Hilir dan Perusahaan for Downstream Companies and Bioenergy Companies
Bioenergi berlaku 2 (dua) tahun sejak Peraturan Presiden apply 2 (two) years after the Presidential Regulation is
diundangkan, yaitu pada Maret 2027. enacted, which is in March 2027.
Sebagai respons atas kewajiban tersebut, Perseroan To fulfill these obligations, the Company has established
menetapkan langkah-langkah strategis sebagai berikut: the following strategic measures:
1. Training Persyaratan Standar ISPO 1. ISPO Standard Requirements Training
2. Set-up standar ISPO kedalam Sistem Manajemen 2. Set-up ISPO standards into the Integrated
Terintegrasi Management System
3. Implementasi standar ISPO 3. Implementation of ISPO standards
4. Sertifikasi ISPO pada tahun 2026 4. ISPO certification in 2026
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Komitmen Kebijakan untuk Perilaku Bisnis
yang Bertanggung Jawab [IDX G-07] [GRI 2-23]
Policy Commitment to Responsible Business Conduct
Perseroan menegaskan perilaku bisnis yang bertanggung The Company emphasizes responsible business conduct
jawab melalui pemberlakuan Kode Etik sebagai payung through the implementation of a Code of Ethics as an
kebijakan yang mengikat seluruh insan Perseroan. umbrella policy that binds all individuals within the
Kode Etik tersebut dirangkaikan dengan kebijakan yang Company. The Code of Ethics is linked to policies that
mengatur perilaku, kepatuhan, dan tata kelola hubungan regulate conduct, compliance, and governance of
dengan seluruh pemangku kepentingan, antara lain: relationships with all stakeholders, including:
1. Kode Etik Dewan Komisaris dan Direksi; 1. Code of Ethics for the Board of Commissioners
and Directors;
2. Kode Etik Karyawan dan Pendukung Organ Perseroan; 2. Code of Ethics for Employees and Company Organ
Supporters;
3. Kebijakan Anti Korupsi; 3. Anti-Corruption Policy;
4. Kepedulian terhadap Keselamatan dan Kesehatan 4. Awareness of Occupational Safety and Health and
Kerja serta Lingkungan Hidup; the Environment;
5. Pemberian kesempatan kerja yang setara kepada 5. Equal employment opportunities for employees;
karyawan;
6. Hubungan dengan pelanggan/konsumen; 6. Relationships with customers/consumers;
7. Hubungan dengan pihak ketiga; 7. Relationships with third parties;
8. Hubungan dengan masyarakat dan lingkungan; 8. Relationships with the community and the environment;
9. Hubungan dengan kreditur; 9. Relationships with creditors;
10. Hubungan dengan pemerintah; 10. Relationships with the government;
11. Hubungan dengan pemegang saham (investor); 11. Relationships with shareholders (investors);
12. Hubungan dengan pesaing; 12. Relationships with competitors;
13. Hubungan dengan media massa; 13. Relationships with the mass media;
14. Integritas laporan keuangan; 14. Financial reporting integrity;
15. Komitmen terhadap hak asasi manusia. 15. Commitment to human rights.
Walaupun kebijakan Perseroan belum secara formal While the Company’s policies do not formally refer to global
merujuk pada instrumen global, seperti UN Guiding instruments such as the UN Guiding Principles on Business
Principles on Business and Human Rights (UNGPs), and Human Rights (UNGPs), the Universal Declaration of
Universal Declaration of Human Rights (UDHR), Konvensi Human Rights (UDHR), the ILO Core Conventions, and
Inti ILO, dan lainnya, prinsip-prinsip tersebut menjadi others, these principles serve as philosophical references
rujukan filosofis dalam membangun sistem tata kelola in developing the Company’s governance and sustainability
dan keberlanjutan Perseroan. Perseroan secara bertahap systems. The Company is gradually developing a due
mengembangkan pendekatan uji tuntas (due diligence) diligence approach to identify, prevent, mitigate, and
untuk mengidentifikasi, mencegah, mengurangi, dan monitor potential impacts on economic, environmental,
memantau potensi dampak terhadap aspek ekonomi, and social aspects in both internal operations and the
lingkungan, dan sosial baik dalam operasi internal maupun supply chain.
rantai pasok.
Perseroan menerapkan prinsip kehati-hatian The Company applies the precautionary principle to
(precautionary principle) terhadap isu berisiko tinggi, high-risk issues, such as preventing deforestation and
seperti pencegahan deforestasi dan gambut, kualitas peatland degradation, effluent and waste quality, process
efluen dan limbah, keselamatan proses dan K3, kepatuhan safety and occupational health and safety, environmental
lingkungan, serta keamanan produk dan konsumen. compliance, and product and consumer safety.
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Komitmen HAM diinternalisasikan sebagai landasan Human rights commitments are internalized as the ethical
etika dalam pengelolaan tenaga kerja dan hubungan foundation for workforce management and community
dengan masyarakat, mencakup larangan kerja paksa dan relations, including the prohibition of forced labor and child
pekerja anak, non-diskriminasi dan kesetaraan gender, labor, non-discrimination and gender equality, freedom of
kebebasan berserikat, upah layak dan jam kerja yang association, fair wages and reasonable working hours, a
wajar, lingkungan kerja aman, perlindungan data pribadi, safe working environment, personal data protection, and
serta penghormatan hak masyarakat lokal/masyarakat respect for the rights of local communities/indigenous
adat. peoples.
Perseroan juga memberi perhatian khusus pada kelompok The Company also pays special attention to at-risk groups
berisiko seperti pekerja kontrak/outsourcing, pekerja such as contract/outsourced workers, female and/or
perempuan dan/atau migran, penyandang disabilitas, migrant workers, persons with disabilities, small-scale
pemasok skala kecil, dan komunitas sekitar lokasi operasi. suppliers, and communities surrounding its operations.
Seluruh komitmen yang tertuang dalam Kode Etik All commitments contained in the Company’s Code of
Perseroan diberlakukan melalui Surat Keputusan Direksi Ethics are enforced through PT Citra Borneo Utama Tbk
PT Citra Borneo Utama Tbk No. 013/CBU-JKT/2022, Board of Directors Decree No. 013/CBU-JKT/2022, with
dengan pengawasan penuh oleh Dewan Komisaris melalui full supervision by the Board of Commissioners through
Komite Dewan Komisaris. the Board of Commissioners Committee.
Kode Etik berlaku bagi seluruh insan Perseroan, mulai The Code of Ethics applies to all individuals within
Direksi, Dewan Komisaris, karyawan, dan pendukung the Company, from the Board of Directors, Board of
organ, serta diterapkan pada hubungan bisnis melalui Commissioners, employees, and supporting organs, and
klausul kontraktual dan Supplier/Partner Code of Conduct. is applied to business relationships through contractual
Pelanggaran prinsip diwajibkan untuk diperbaiki melalui clauses and the Supplier/Partner Code of Conduct.
Corrective Action Plan (CAP), termasuk penangguhan Violations of the principles must be rectified through a
hingga pemutusan hubungan kerja sama pada pelanggaran Corrective Action Plan (CAP), including suspension or
material. termination of employment for material violations.
Internalisasi kebijakan dilakukan melalui penandatanganan Policy internalization is carried out through the signing
Pakta Integritas, induksi karyawan baru, sosialisasi of Integrity Pacts, induction of new employees, periodic
berkala, dan pelatihan tematik (etika dan anti-korupsi, socialization, and thematic training (ethics and anti-
K3, lingkungan, HAM, kepatuhan). corruption, occupational health and safety, environment,
human rights, compliance).
Kepada mitra bisnis, komitmen disampaikan melalui For business partners, commitments are delivered through
kontrak, supplier portal, dan program pendampingan. contracts, supplier portals, and mentoring programs. The
Perseroan menyediakan saluran pelaporan (Whistleblowing Company provides a reporting channel (Whistleblowing
System) yang dapat diakses karyawan, pemasok, dan System) that can be accessed by employees, suppliers,
pihak eksternal, dengan alur penanganan yang jelas serta and external parties, with a clear handling process and
perlindungan pelapor. Saluran pelaporan yang tersedia, protection for whistleblowers. The reporting channel is
yakni di alamat: pengaduan@cbut.co.id. available at: pengaduan@cbut.co.id.
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Tata Kelola Keberlanjutan Sustainability Governance 135
Berikut adalah komitmen kebijakan Perseroan per 31 The following are the Company’s policy commitments as
Desember 2025: of December 31, 2025
Kebijakan/Standar Level Persetujuan Cakupan & Ruang Lingkup
Policy/Standard Approval Level Coverage & Scope
Kode Etik SK Direksi No. 013/CBU-JKT/2022 Seluruh insan & mitra (internal–eksternal)
Code of Ethics Board of Directors Decree No. 013/ All employees and partners (internal and external)
CBU-JKT/2022
Kebijakan Anti-Korupsi & Gratifikasi SK Direksi No. 013/CBU-JKT/2022 Semua fungsi & operasi
Anti-Corruption & Gratification Policy Board of Directors Decree No. 013/ All functions and operations
CBU-JKT/2022
Kebijakan Sustainability SK No. 002/CBUT/POL-SUST/VI/2025 Kebijakan ini mencakup seluruh operasional termasuk
Sustainability Policy pemasok pihak ketiga
This policy covers all operations, including third-party
suppliers
NDPE Policy SK No. 001/CBUT/POL-SUST/VI/2025 Operasi & Pemasok bahan baku CPO dan PK
Operations & Suppliers of CPO and PK Raw Materials
Kebijakan HAM SK Direksi No. 013/CBU-JKT/2022 Seluruh operasi & hubungan bisnis
Human Rights Policy Decree No. 001/CBUT/POL-SUST/ All operations and business relationships
VI/2025
Kebijakan K3 & Lingkungan SK Direksi No. 013/CBU-JKT/2022 Semua lokasi/entitas
Health, Safety, and Environment Policy Board of Directors Decree No. 013/ All locations/entities
CBU-JKT/2022
Supplier/Partner Code of Conduct SK Direksi No. 013/CBU-JKT/2022 Pemasok, kontraktor, jasa logistik
Board of Directors Decree No. 013/ Suppliers, contractors, logistics services
CBU-JKT/2022
Kebijakan Privasi & Perlindungan Data SK Direksi No. 3926/CBI-CHRCS/IM/ Data karyawan/mitra/pelanggan
Privacy Policy & Data Protection III/2025 Employee/partner/customer data
Board of Directors Decree No. 3926/
CBI-CHRCS/IM/III/2025
WBS/Grievance Policy SK No. 002/CBUT/POL-SUST/VI/2025 Internal & eksternal (publik/pemasok)
Internal and external (public/suppliers)
Tabel Ringkasan Komitmen HAM dan Kelompok Berisiko
Human Rights Commitments and At-Risk Groups Summary Table
Aspek HAM yang Dicakup Kelompok Berisiko yang
Pernyataan Komitmen Cakupan
Human Rights Aspects Mendapat Perhatian
Covered
Statement of Commitment Scope
At-Risk Groups Receiving Attention
Larangan kerja paksa dan Dilarang di seluruh operasi & mitra Pekerja kontrak, pemasok kecil Operasi & pemasok
pekerja anak Prohibited in all operations & partners Contract workers, small suppliers Operations & suppliers
Prohibition of forced labor and
child labor
Non-diskriminasi & kesetaraan Tidak mentolerir diskriminasi berbasis Pekerja perempuan/disabilitas Seluruh Insan CBUT
gender gender, usia, ras, agama, disabilitas, dan Female/disabled workers All CBUT personnel
Non-discrimination & gender lainnya
equality Does not tolerate discrimination based
on gender, age, race, religion, disability,
and others
Kebebasan berserikat Menghormati kebebasan berserikat & Serikat pekerja/PKB Wilayah Operasi
Freedom of association perundingan kolektif Trade unions/PKB Operational Areas
Respects freedom of association &
collective bargaining
Kondisi kerja yang layak dan Lingkungan kerja aman & sehat Pekerja operasional/ kontraktor Wilayah Operasi
aman (K3) Safe & healthy work environment Operational workers/contractors Operational Areas
Decent and safe working
conditions (HSE)
Privasi & data Perlindungan data pribadi sesuai kebijakan Karyawan/mitra/pelanggan Seluruh fungsi
Privacy & data Personal data protection in accordance Employees/partners/customers All functions
with policy
Hak komunitas lokal Engagement Komunitas sekitar/masyarakat adat Area terdampak
Local community rights Surrounding communities/indigenous Affected areas
peoples
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Tabel Komunikasi dan Diseminasi Kebijakan
Policy Communication and Dissemination Table
Sasaran Komunikasi Kanal/Metode Frekuensi Bukti/Output
Communication Objectives Channels/Methods Frequency Evidence/Output
Karyawan baru Induksi Kode Etik, K3, anti-korupsi, HAM Berkala Daftar hadir, materi induksi
New employees Induction on Code of Ethics, HSE, Anti-Corruption, Periodic Attendance list, induction materials
Human Rights
Seluruh karyawan E-learning/intranet; townhall Tahunan Sertifikat pelatihan
All employees Annual Training certificates
Pemasok & kontraktor Sosialisasi kontrak, Sosialisasi K3 Tahunan Notulen, materi, daftar hadir
Suppliers & contractors Contract socialization, HSE socialization Annual Minutes, materials, attendance list
Publik & komunitas Website, laporan, kanal WBS/grievance Setiap saat Tautan WBS, ringkasan kasus
Public & community Website, reports, WBS/grievance channel Anytime WBS links, case summaries
Komunikasi Etika & Kanal Konsultasi [GRI 2-16]
Ethical Communication & Consultation Channels
Perseroan memastikan nilai integritas tertanam dalam The Company ensures that integrity is embedded in its
budaya kerja melalui komunikasi kode etik yang konsisten work culture through consistent communication of its
dan kanal konsultasi etika yang mudah diakses. Sosialisasi code of ethics and easily accessible ethical consultation
dilakukan melalui induksi karyawan baru, pelatihan berkala, channels. Socialization is carried out through new
media internal, serta komunikasi manajerial. employee induction, periodic training, internal media,
and managerial communication.
Seluruh karyawan dan mitra didorong untuk berkonsultasi All employees and partners are encouraged to consult
apabila menghadapi dilema etika atau potensi konflik if they encounter ethical dilemmas or potential conflicts
kepentingan. Bimbingan dapat diperoleh melalui unit of interest. Guidance can be obtained through the
Kepatuhan/Keberlanjutan, SDM, Legal, serta kanal internal Compliance/Sustainability, Human Resources, Legal, and
lainnya. other internal channels.
Dengan pendekatan ini, etika tidak hanya menjadi With this approach, ethics is not just a formal document,
dokumen formal, melainkan dasar pengambilan keputusan but the basis for decision-making and professional
dan perilaku profesional di seluruh jenjang organisasi. behavior at all levels of the organization.
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Penanaman Komitmen Kebijakan
(Embedding) Dalam Operasi dan Rantai
Nilai [GRI 2-24]
Embedding Policy Commitments in Operations and Value Chains
Perseroan memastikan bahwa komitmen keberlanjutan The Company ensures that its commitment to sustainability
tertanam secara menyeluruh dalam strategi, budaya, dan is embedded throughout its strategy, culture, and
proses operasional Perseroan. Melalui kerangka kebijakan operational processes. Through a policy framework
yang meliputi Kode Etik, NDPE, Kebijakan Hak Asasi that includes a Code of Ethics, NDPE, Human Rights
Manusia, Anti-Korupsi, serta kesehatan, keselamatan, Policy, Anti-Corruption Policy, and Health, Safety, and
dan lingkungan, Perseroan membangun fondasi perilaku Environment Policy, the Company builds a foundation
usaha yang bertanggung jawab di seluruh rantai nilai. of responsible business conduct across the entire value
chain.
Tanggung jawab atas penerapan komitmen tersebut Responsibility for implementing these commitments is
terdistribusi secara jelas di seluruh tingkat organisasi. clearly distributed across all levels of the organization.
Dewan Komisaris melakukan pengawasan strategis, The Board of Commissioners provides strategic oversight,
sementara Direksi menetapkan arah, target, dan alokasi while the Board of Directors sets the direction, targets,
sumber daya. Pelaksanaan operasional dikoordinasikan and resource allocation. Operational implementation
oleh Departemen Sustainability Downstream di bawah is coordinated by the Downstream Sustainability
Direksi, dengan dukungan Bagian Operasional, QC, Department under the Board of Directors, with support
PPIC, HRGA dan FAT. Setiap fungsi memiliki indikator from Operations, QC, PPIC, HRGA, and FAT. Each function
kinerja terkait isu material, termasuk NDPE, keselamatan has performance indicators related to material issues,
dan lingkungan, etika dan kepatuhan, serta efektivitas including NDPE, safety and the environment, ethics and
penanganan keluhan, yang dipantau melalui forum compliance, and the effectiveness of complaint handling,
manajemen dan rapat organ tata kelola secara berkala. which are monitored through management forums and
regular governance meetings.
Komitmen keberlanjutan diintegrasikan ke dalam strategi Sustainability commitments are integrated into operational
dan peta jalan operasional, kemudian dijabarkan dalam strategies and roadmaps, then outlined in SOPs, technical
SOP, standar teknis, dan proses harian. Hal ini mencakup Uji standards, and daily processes. This includes supplier due
Tuntas pemasok, penilaian risiko, audit lapangan, Rencana diligence, risk assessment, field audits, Corrective Action
Koreksi dan Tindakan Korektif (KTK), ketertelusuran dan Preventive Action (CAPA), TTM/TTP traceability,
TTM/TTP, pengelolaan limbah dan efluen berdasarkan waste and effluent management based on the 3R
prinsip 3R, efisiensi energi dan air, keselamatan proses, principle, energy and water efficiency, process safety, and
serta mekanisme pengendalian benturan kepentingan conflict of interest and gratification control mechanisms.
dan gratifikasi. Implementasi diperkuat melalui sistem Implementation is reinforced through international
manajemen bertaraf internasional, termasuk ISO 9001, ISO management systems, including ISO 9001, ISO 22000/
22000/HACCP/GMP+FSA, ISO 14001, ISO 45001/SMK3, HACCP/GMP+FSA, ISO 14001, ISO 45001/SMK3, and
dan RSPO SCCS, yang memastikan siklus perencanaan, RSPO SCCS, which ensure that the cycle of planning,
pelaksanaan, audit, dan peningkatan berkelanjutan implementation, auditing, and continuous improvement
berjalan konsisten di seluruh fasilitas Perseroan. runs consistently across all of the Company’s facilities.
Komitmen tersebut juga diperluas melalui hubungan bisnis. This commitment is also expanded through business
Perseroan mensyaratkan pemasok untuk mematuhi prinsip relationships. The Company requires suppliers to comply
NDPE, HAM, dan K3 melalui Supplier/Partner Code of with NDPE, human rights, and HSE principles through
Conduct dan klausul kontraktual. Proses seleksi dan the Supplier/Partner Code of Conduct and contractual
evaluasi mencakup screening kepatuhan, penilaian clauses. The selection and evaluation process includes
risiko, dan kunjungan lapangan berbasis prioritas. compliance screening, risk assessment, and priority-
Ketidaksesuaian ditangani melalui KTK, dan pemasok based field visits. Non-compliance is addressed through
yang tidak menunjukkan perbaikan dapat dikenakan CAPA, and suppliers who do not show improvement may
penangguhan hingga pemutusan hubungan, dengan opsi be subject to suspension or termination, with the option
re-entry setelah verifikasi perbaikan. of re-entry after verification of improvement.
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Di hilir, Perseroan memastikan keamanan produk, Downstream, the Company ensures product safety,
ketertelusuran, dan kepatuhan distribusi. Perseroan juga traceability, and distribution compliance. The Company
menyediakan mekanisme pengaduan dan whistleblowing also provides a complaint mechanism and whistleblowing
system yang dapat diakses oleh pekerja, pemasok, dan system that can be accessed by workers, suppliers,
masyarakat, dengan perlindungan pelapor dan proses and the public, with protection for whistleblowers and a
remediasi yang transparan. transparent remediation process.
Untuk memastikan efektivitas penerapan, Perseroan To ensure effective implementation, the Company
menyelenggarakan pelatihan mengenai etika bisnis, anti- conducts training on business ethics, anti-corruption,
korupsi, pelaporan pelanggaran, HAM dasar, dan K3 bagi reporting violations, basic human rights, and occupational
seluruh karyawan, serta pelatihan khusus untuk fungsi inti health and safety for all employees, as well as specialized
terkait due diligence pemasok, ketertelusuran, investigasi, training for core functions related to supplier due
dan pengelolaan risiko lingkungan. diligence, traceability, investigation, and environmental
risk management.
Evaluasi pelatihan dilakukan secara berkala dan Training evaluations are conducted periodically and serve
menjadi dasar penyempurnaan materi dan pendekatan as the basis for improving learning materials and methods.
pembelajaran. Pemantauan implementasi dilakukan melalui The implementation is monitored through internal and
audit internal dan eksternal, inspeksi lapangan, evaluasi external audits, field inspections, supplier evaluations, and
pemasok, dan pemantauan dashboard kinerja. Hasilnya performance dashboard monitoring. The results are used
digunakan untuk memperkuat kebijakan, menyempurnakan to strengthen policies, refine SOPs, and adjust targets,
SOP, dan menyesuaikan target, termasuk integrasi dalam including integration into management performance
evaluasi kinerja manajemen. evaluations.
Detail sertifikasi dan masa berlaku disampaikan pada Bab Details of certification and validity period are provided in
Ikhtisar Kinerja Keberlanjutan, Laporan Keberlanjutan ini. the Sustainability Performance Overview chapter of this
Sustainability Report.
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Mekanisme Remediasi & Penanganan
Dampak Negatif [GRI 2-25]
Remediation Mechanism & Negative Impact Control
Perseroan berkomitmen memberikan remediasi atas setiap The Company is committed to providing remediation for
dampak negatif yang ditimbulkan atau dikontribusikan any negative impacts caused or contributed to by its
dari kegiatan operasional. Komitmen ini diatur dalam SK operational activities. This commitment is regulated in
No. 004/CBUT/POL-SUST/VI/2025 tentang Kebijakan Decree No. 004/CBUT/POL-SUST/VI/2025 concerning
Remediasi dan Penanganan Dampak Negatif. Remediation Policy and Handling of Negative Impacts.
Apabila teridentifikasi bahwa suatu dampak negatif terjadi Should any negative impact resulting from the Company’s
akibat kegiatan operasional Perseroan, maka Perseroan operational activities be identified, the Company will
segera mengambil langkah pemulihan yang tepat serta immediately take appropriate remedial measures and
memastikan proses remediasi berjalan secara bertanggung ensure that the remediation process is carried out
jawab, transparan, dan berpihak pada perlindungan hak responsibly and transparently, with a focus on protecting
para pihak yang terdampak. the rights of the affected parties.
Perseroan memiliki pendekatan yang sistematis untuk The Company has a systematic approach to identifying
mengidentifikasi potensi dampak melalui penilaian risiko potential impacts through periodic risk assessments, field
berkala, monitoring lapangan, integrasi ke dalam Sistem monitoring, integration into the Risk Management System
Manajemen Risiko dan Sistem Manajemen Terintegrasi, and Integrated Management System, and utilization of
serta pemanfaatan umpan balik pemangku kepentingan stakeholder feedback, and internal and external reporting
dan kanal pelaporan internal maupun eksternal. channels.
Untuk memastikan akses pemulihan yang efektif, The Company provides an easily accessible, secure, and
Perseroan menyediakan mekanisme pengaduan yang transparent complaint mechanism for employees, the
mudah diakses, aman, dan transparan bagi karyawan, surrounding community, and other stakeholders to ensure
masyarakat sekitar, dan pemangku kepentingan lainnya. effective access to redress. Each report is guaranteed
Setiap laporan dijamin kerahasiaannya dan ditindaklanjuti confidentiality and is followed up on objectively and
secara objektif serta tepat waktu. promptly.
Ketika suatu isu ditemukan, Perseroan segera melakukan If an issue is found, the Company will immediately
investigasi dan verifikasi fakta, menghentikan atau investigate and verify the facts, stop or control the
mengendalikan sumber dampak, serta melaksanakan source of the impact, and take corrective and remedial
tindakan korektif dan pemulihan sesuai tingkat dan actions according to the level and characteristics of the
karakteristik dampak. Dalam kondisi tertentu, Perseroan impact. Under certain conditions, the Company may
dapat memberikan kompensasi atau bentuk pemulihan provide compensation or other proportional remedies
lain yang proporsional kepada pihak terdampak. Proses ini to the affected parties. This process is carried out by an
dilaksanakan oleh tim internal yang berwenang atau bekerja authorized internal team or, as needed, in collaboration
sama dengan pihak ketiga yang kompeten sesuai kebutuhan. with a competent third party.
Selain mekanisme internal, Perseroan dapat mengaktifkan Apart from internal mechanisms, the Company may initiate
proses mediasi dengan pemangku kepentingan, mediation processes with stakeholders, coordinate with
berkoordinasi dengan otoritas atau regulator, maupun authorities or regulators, or involve independent parties
melibatkan pihak independen apabila diperlukan guna if necessary to ensure an objective and fair resolution.
memastikan penyelesaian yang objektif dan adil.
Efektivitas tindakan remediasi dipantau dan dievaluasi Remediation effectiveness is monitored and evaluated
secara berkala sebagai bagian dari upaya peningkatan periodically as part of continuous improvement efforts.
berkelanjutan. Pelaksanaan dan hasil penanganan dampak The implementation and results of addressing negative
negatif dilaporkan dalam pelaporan keberlanjutan, serta impacts are reported in sustainability reports and form the
menjadi dasar perbaikan sistem manajemen, prosedur, basis for improving management systems, procedures,
dan praktik operasional untuk mencegah terulangnya and operational practices to prevent similar impacts from
dampak serupa. recurring.
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Bagi Perseroan, remediasi tidak hanya merupakan The Company views remediation not only as a compliance
kewajiban kepatuhan, tetapi juga bagian dari upaya obligation, but also as part of its efforts to maintain
menjaga kepercayaan pemangku kepentingan dan stakeholder trust and ensure business continuity across
memastikan keberlanjutan usaha di seluruh rantai nilai. the entire value chain.
Berikut ini pendekatan Perseroan dalam penanganan The following is the Company’s approach in handling
remediasi atas dampak yang ditimbulkan, mencakup: remediation for the impacts caused, including:
Komponen Penjelasan
Component Explanation
Komitmen Remediasi Tertuang dalam SK No. 004/CBUT/POL-SUST/VI/2025 dan berlaku untuk seluruh operasional termasuk
Remediation Commitment rantai pasok.
As stipulated in Decree No. 004/CBUT/POL-SUST/VI/2025 and applicable to all operations, including
the supply chain.
Identifikasi Dampak Penilaian berkala atas limbah, emisi, kebisingan, bau, serta risiko K3, terintegrasi dalam Sistem
Impact Identification Manajemen Risiko dan Sistem Manajemen Terintegrasi.
Periodic assessments of waste, emissions, noise, odors, and occupational health and safety risks are
integrated into the Risk Management System and Integrated Management System.
Mekanisme Pengaduan Mekanisme yang mudah diakses, aman, transparan, dengan jaminan kerahasiaan dan penanganan
Complaint Mechanism objektif.
An accessible, secure, and transparent mechanism with confidentiality guarantees and objective
handling.
Respons & Remediasi Pengendalian sumber dampak, pemulihan lingkungan/sosial, kompensasi proporsional, dan perbaikan
Response & Remediation sistem.
Source impact control, environmental/social restoration, proportional compensation, and system
improvement.
Keterlibatan Pemangku Kepentingan Akses pengaduan bagi karyawan, masyarakat, dan pemangku kepentingan lainnya serta pemulihan
Stakeholder Engagement bagi pihak terdampak.
Complaint access for employees, the community, and other stakeholders, as well as recovery for
affected parties.
Evaluasi Efektivitas Pemantauan dan evaluasi berkala serta pelaporan dalam pelaporan keberlanjutan.
Effectiveness Evaluation Periodic monitoring and evaluation, as well as reporting in sustainability reports.
REMEDIASI YANG DILAKUKAN DI TAHUN REMEDIATION PERFORMED IN THE
BUKU FISCAL YEAR
Sepanjang tahun 2025, Perseroan tidak melaksanakan Throughout 2025, the Company did not undertake any
kegiatan remediasi atas aspek keberlanjutan. Hal ini remediation activities related to sustainability. This is
sejalan dengan tidak adanya kasus, pengaduan, maupun consistent with the fact that no cases, complaints, or
insiden yang diterima dan memerlukan tindak lanjut selama incidents were received that required follow-up during
periode pelaporan. the reporting period.
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Mekanisme Pengaduan & Penanganan
Keluhan [GRI 2-26]
Complaint Mechanism & Complaint Handling
Perseroan menyediakan mekanisme pengaduan yang The Company provides a complaint mechanism that
dapat diakses oleh seluruh pemangku kepentingan sebagai is accessible to all stakeholders as a manifestation of
wujud komitmen terhadap transparansi, akuntabilitas, dan its commitment to transparency, accountability, and
praktik bisnis yang bertanggung jawab. Mekanisme ini responsible business practices. This mechanism allows
memungkinkan karyawan, pemasok, masyarakat, serta employees, suppliers, the community, and other relevant
pihak terkait lainnya untuk menyampaikan keluhan, dugaan parties to submit complaints, allegations of violations, or
pelanggaran, atau masukan terkait praktik operasional, feedback related to the Company’s operational, ethical,
etika, lingkungan, dan sosial Perseroan secara aman dan environmental, and social practices safely and securely.
terlindungi.
Kanal Pelaporan CBUT
CBUT Reporting Channel
Kanal Akses Pengguna
Channel Access User
Whistleblowing System [placeholder: email] Internal & eksternal
Internal & external
Kotak Aduan QR Code Karyawan & pekerja pabrik
Complaint Box Employees & factory workers
Hotline/Telepon Office Phone Internal & eksternal
Hotline/Telephone Internal & external
Portal/Pengaduan Publik QR Code Publik
Portal/Public Complaints Public
Sosialisasi Lapangan & Kanal Keberlanjutan On site & Website Komunitas lokal & pemasok
Field Socialization & Sustainability Channel Local community & suppliers
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ALUR PENANGANAN ALUR PENANGANAN
Alur penanganan laporan/keluhan, sebagai berikut: The process for handling reports/complaints is as follows:
PENERIMAAN DAN VERIFIKASI KELUHAN PENGAJUAN / PENOLAKAN
PENCATATAN KELUHAN COMPLAINT VERIFICATION KELUHAN
RECEPTION AND ACCEPTANCE / REJECTION
RECORDING OF COMPLAINTS COMPLAINT
Start
Menyampaikan
Keluhan Secara
Langsung / Surat
STAKEHOLDER (PELAPOR) Tertulis / Form
STAKEHOLDER (REPORTER) Online / Call Center
Submit
Complaints via
In-Person /
Written Letter /
Online Form /
Call Center
Mengkomunikasikan
kepada Pelapor bahwa
Mencatat keluhan keluhan ditolak dan tidak
dalam Form Keluhan ditindaklanjuti
Stakeholder Notify the complainant that
(FQP-QAD-01-03) the complaint has been
Recording rejected and will not
OFFICER QA complaints in the be pursued
Stakeholder
Complaint Form
(FQPQAD-
Mengkomunikasikan
01-03)
kepada Pelapor bahwa
keluhan diterima dan akan
ditindaklanjuti
Inform the complainant
that the complaint has
been received and will be
addressed
Diterima
Accepted
Ditolak Status
Meninjau dokumen, Rejected keluhan?
melakukan verifikasi Status
TIM TANGGAP KELUHAN dan klarifikasi Complaint
(TTK) keluhan
COMPLAINT RESPONSE TEAM Reviewing documents,
(CRT) conducting verification
and clarification
of complaints
WAKTU PROSES 1 Hari Kerja 2 Hari Kerja 1 Hari Kerja
PROCESSING TIME 1 Working Day 2 Working Day 1 Working Day
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RENCANA TINDAK LANJUT MONITORING PENUTUPAN KELUHAN
FOLLOW-UP PLAN TINDAK LANJUT CLOSING OF THE COMPLAINT
MONITORING
FOLLOW-UP
Memberikan tanggapan
terhadap proses tindak lanjut
yang dilakukan
Providing feedback on the
follow-up process
Status Diterima
keluhan? Accepted
Status
Complaint
Ditolak
Rejected
Membuat Laporan
Penyelesaian Keluhan
Memonitor rencana tindak lanjut,
yang telah diselesaikan,
membuat laporan tindak lanjut
update status keluhan dan
lapangan dan komunikasi dengan
melaporkannya kepada
TTK dan Pelapor
TTK
Monitoring follow-up
Creating a Report
plans, preparing follow-up field
Resolution Complaints
Menyusun rencana tindak reports, and communicating with
that have been resolved,
lanjut bersama pihak the Technical Team and the
updating the complaint
terkait Reporterbe pursued
status, and reporting them
Developing a follow-up plan to the TTK
in collaboration with
relevant parties
Menyetujui rencana Stop
tindak lanjut yang telah Pemantauan proses
disusun tindak lanjut yang sedang
Approve the berjalan
follow-up plan that has Monitoring ongoing follow-up
been developed
3 Hari Kerja Bervariasi Hari Kerja
3 Working Day Varies by Workday
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Sustainability Value in Every Drop Nilai Keberlanjutan dalam Setiap Tetesnya PRINSIP PELAKSANAAN IMPLEMENTATION PRINCIPLES • Kerahasiaan identitas pelapor • Confidentiality of the reporter’s identity • Larangan tindakan balik (no-retaliation) • No retaliation • SLA penyelesaian kasus: [placeholder] • Case resolution SLA: [placeholder] • Pelaporan berkala: [placeholder] • Periodic reporting: [placeholder] STATISTIK PELAPORAN 2025 REPORTING STATISTICS 2025 Mekanisme pelaporan Perseroan menerima 6 (enam) The Company’s reporting mechanism received 6 (six) pengaduan, dengan komposisi 16,7% infrastruktur, complaints, with a composition of 16.7% infrastructure, 50% Supplier, 16,7% Regulator, dan 16,7% Buyer. Rata- 50% suppliers, 16.7% regulators, and 16.7% buyers. rata waktu penyelesaian adalah 14 hari, dengan 100% The average resolution time was 14 days, with 100% of pengaduan diselesaikan dan 0% dalam proses sesuai SLA. complaints resolved and 0% in process according to SLA. Seluruh pelapor dilindungi oleh kebijakan no-retaliation All reporters are protected by a no-retaliation and dan kerahasiaan identitas. Evaluasi berkala menghasilkan confidentiality policy. Periodic evaluations result in penguatan syarat supplier bahan baku. strengthened requirements for raw material suppliers. Kepatuhan Terhadap Hukum dan Peraturan [GRI 2-27] Compliance With Laws and Regulations Perseroan senantiasa menjalankan kegiatan usaha dengan The Company consistently carries out its business menjunjung tinggi kepatuhan terhadap seluruh peraturan activities with a strong commitment to compliance with all perundang-undangan yang berlaku, termasuk ketentuan applicable laws and regulations, including environmental, lingkungan, ketenagakerjaan, perizinan, perpajakan, serta labor, licensing, taxation, and capital market regulations. regulasi pasar modal. Komitmen ini diwujudkan melalui This commitment is realized through the implementation penerapan sistem pengendalian internal, pemantauan of internal control systems, regular compliance monitoring, kepatuhan secara berkala, serta peningkatan prosedur and improvements to organizational procedures and dan kapasitas organisasi. capacity. Sepanjang tahun 2025, tidak terdapat temuan Throughout 2025, there were no findings of non- ketidakpatuhan terhadap hukum dan regulasi, baik yang compliance with laws and regulations, either resulting berdampak pada denda finansial maupun sanksi non- in financial penalties or non-monetary sanctions from the moneter dari otoritas berwenang. Dengan demikian, tidak competent authorities. Thus, no penalties or administrative terdapat penalti atau sanksi administratif yang dikenakan sanctions were imposed on the Company during the kepada Perseroan selama periode pelaporan. reporting period. 144 2025 Laporan Keberlanjutan Sustainability Report
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Kinerja
Keberlanjutan
Sustainability Performance
Melalui berbagai
inisiatif berkelanjutan,
Perseroan berkontribusi
aktif dalam mendukung
pencapaian Tujuan Through various initiatives
Pembangunan which conducted continuously,
Berkelanjutan (TPB) the Company has been
active in contributing to the
serta menciptakan Sustainable Development
dampak positif bagi Goals (SDGs) to generate a
positive impact for the social,
sosial, ekonomi, dan economic, and environmental
lingkungan. aspects.
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Sustainability Value in Every Drop Nilai Keberlanjutan dalam Setiap Tetesnya Kinerja Ekonomi Economic Performance PENDEKATAN MANAJEMEN [GRI 3-3] MANAGEMENT APPROACH [GRI 3-3] Pertumbuhan ekonomi yang berkelanjutan menjadi Sustainable economic growth is one of the Company’s salah satu topik material utama bagi Perseroan karena key material topics because it has a direct impact on memiliki dampak langsung terhadap keberlanjutan usaha, business sustainability, supply chain resilience, employee ketahanan rantai pasok, kesejahteraan karyawan, serta well-being, and local fiscal contributions. The actual and kontribusi fiskal daerah. Dampak positif aktual dan potential impacts of the Company’s economic performance potensial dari kinerja ekonomi Perseroan tercermin dalam are reflected in its ability to grow revenue, maintain kemampuan menghasilkan pertumbuhan pendapatan, operational continuity, and expand partnerships with menjaga kesinambungan operasional, serta memperluas local suppliers. On the other hand, the Company is also kemitraan dengan pemasok lokal. Di sisi lain, Perseroan aware of potential negative impacts, such as commodity juga menyadari potensi dampak negatif, seperti price volatility and the risk of supply disruptions due volatilitas harga komoditas dan risiko gangguan suplai to non-compliance with sustainability standards—such akibat ketidakpatuhan terhadap standar keberlanjutan, as the NDPE commitment (No Deforestation, No Peat, seperti komitmen NDPE - No Deforestation, No Peat, No No Exploitation)—which could hinder access to global Exploitation, yang dapat menghambat akses ke pasar markets and disrupt distribution channels. global serta stabilitas alur distribusi. Sebagian potensi dampak negatif tersebut muncul bukan Some of these potential negative impacts arise not hanya dari operasi internal, tetapi juga dari hubungan only from internal operations but also from business bisnis sepanjang rantai nilai. Oleh karena itu, Perseroan relationships throughout the value chain. Therefore, the menerapkan prinsip kehati-hatian melalui evaluasi dan Company applies the principle of prudence through a penilaian profil risiko secara komprehensif. comprehensive evaluation and assessment of risk profiles. 148 2025 Laporan Keberlanjutan Sustainability Report
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Untuk memastikan dampak ekonomi dikelola secara To ensure that economic impacts are managed responsibly,
bertanggung jawab, Perseroan menetapkan komitmen the Company has established commitments supported by
yang ditopang oleh Kebijakan Anti-Korupsi, Kebijakan its Anti-Corruption Policy, Responsible Supply Chain Policy,
Rantai Pasok Bertanggung Jawab, serta prinsip tata kelola and consistently implemented governance principles.
yang diimplementasikan secara konsisten. Komitmen ini These commitments aim to protect the Company’s
bertujuan menjaga fundamental bisnis agar terhindar dari business fundamentals and prevent the loss of economic
kebocoran nilai ekonomi akibat fraud maupun inefisiensi. value due to fraud or inefficiency. Within this framework,
Dalam kerangka tersebut, Perseroan melaksanakan tindakan the Company implements management measures that
pengelolaan mencakup efisiensi biaya, diversifikasi pemasok, include cost efficiency, supplier diversification, and
dan peningkatan produktivitas melalui inovasi proses. productivity improvements through process innovation.
Aksi preventif dijalankan melalui pemantauan ekonomi Preventive measures are implemented through
makro dan identifikasi risiko bahan baku. Salah satu langkah macroeconomic monitoring and the identification of raw
kunci mitigasi risiko komersial Perseroan adalah penguatan material risks. One of the Company’s key steps in mitigating
ketertelusuran (traceability) bahan baku, yang menjadi commercial risks is strengthening the traceability of raw
syarat mutlak penerimaan produk di pasar premium. Untuk materials, which is an absolute requirement for product
dampak negatif aktual, Perseroan menangani isu secara acceptance in the premium market. For actual negative
terstruktur, misalnya melalui renegosiasi kontrak atau impacts, the Company addresses issues in a structured
pendekatan dan engagement kepada setiap Supplier agar manner, for example through contract renegotiation or
tetap memenuhi standar kualifikasi Perseroan. engagement with each Supplier to ensure they continue
to meet the Company’s qualification standards.
Perseroan melacak efektivitas tindakan tersebut melalui The Company tracks the effectiveness of these actions
indikator kinerja terukur, mencakup pertumbuhan through measurable performance indicators, including
pendapatan, profitabilitas, tingkat traceability rantai revenue growth, profitability, supply chain traceability
pasok, serta realisasi belanja lokal. Hasil evaluasi tahunan levels, and the realization of local procurement. The
digunakan untuk penyempurnaan kebijakan, termasuk results of the annual evaluation are used to refine
pembelajaran penting seperti optimalisasi efisiensi energi policies, including key learnings such as optimizing energy
untuk menekan biaya pokok produksi, serta perbaikan efficiency to reduce production costs, as well as improving
kontrak jangka panjang dengan pemasok prioritas. long-term contracts with priority suppliers.
Pendekatan ini diperkaya melalui pelibatan pemangku This approach is enriched through stakeholder engagement.
kepentingan. Masukan dari stakeholder terkait jaminan Input from stakeholders regarding sustainable product
produk berkelanjutan, serta ekspektasi investor atas assurance, as well as investor expectations for profitability
profitabilitas yang bersih dari risiko hukum/etika, menjadi free from legal/ethical risks, form the basis for refining
dasar bagi penyempurnaan strategi Perseroan. the Company’s strategy.
PERBANDINGAN TARGET DAN KINERJA COMPARISON OF TARGET AND
[OJK F.2] PERFORMANCE [OJK F.2]
Tabel Perbandingan Target dan Realisasi Produksi, Investasi, Penjualan, serta Laba Rugi Tahun 2023-2025
Comparison Table of Targets and Actual Results for Production, Investment, Sales, and Profit and Loss for
2023–2025
2025 2024 2023
Kinerja Ekonomi Satuan
Economic Performance Unit Realisasi Realisasi Realisasi
Target Target Target
Realization Realization Realization
Produksi
Production
RBDPO (Refined MT 807.500 578.928 900.975 387.833 816.000 746.544
Bleached Deodorized
Palm Oil)
RBDP Olein ( Refined MT 655.690 467.921 677.137 296.405 565.500 584.864
Bleached Deodorized
Palm Olein)
RBDPS (Refined MT 151.810 101.320 164.429 67.660 130.500 137.360
Bleached Deodorized
Palm Stearin)
PFAD (Palm Fatty Acid MT 38.250 21.898 37.124 14.659 29.750 29.323
Distillate)
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Tabel Perbandingan Target dan Realisasi Produksi, Investasi, Penjualan, serta Laba Rugi Tahun 2023-2025
Comparison Table of Targets and Actual Results for Production, Investment, Sales, and Profit and Loss for
2023–2025
2025 2024 2023
Kinerja Ekonomi Satuan
Economic Performance Unit Realisasi Realisasi Realisasi
Target Target Target
Realization Realization Realization
CPKO ( Crude Palm MT 58.480 28.998 76.500 21.099 71.586 24.998
Kernel Oil)
PKE (Palm Ke r n e l MT 72.080 37.506 97.200 28.695 94.284 34.448
Expeller)
Jumlah Produksi MT 850.000 1.216.740 1.953.365 816.353 1.707.620 1.557.538
Total Productions
Penjualan
Sales
RBDPO (Refined Rp-Miliar - 164 - 303 1.369 293
Bleached Deodorized Rp-Billion
Palm Oil)
RBDP Olein ( Refined Rp-Miliar 10.435 7.851 9.103 4.234 8.066 7.297
Bleached Deodorized Rp-Billion
Palm Olein)
RBDPS (Refined Rp-Miliar 2.353 1.667 2.645 861 1.656 1.703
Bleached Deodorized Rp-Billion
Palm Stearin)
PFAD (Palm Fatty Acid Rp-Miliar 546 254 372 207 358 346
Distillate) Rp-Billion
CPKO ( Crude Palm Rp-Miliar 594 836 617 396 839 286
Kernel Oil) Rp-Billion
PKE (Palm Ke r n e l Rp-Miliar 120 80 180 42 114 49
Expeller) Rp-Billion
Lain-lain Rp-Miliar 1.235 3.118 - 3.763 - 394
Others Rp-Billion
Penjualan Rp-Miliar 15.282 13.971 13.811 9.766 12.401 10.319
Sales Rp-Billion
Laba Tahun Berjalan Rp-Miliar 223.665 106.175 350 68 478 144
Profit for the Year Rp-Billion
Secara umum, kinerja ekonomi CBUT pada tahun 2025 Overall, CBUT economic performance in 2025 showed
menunjukkan perkembangan yang positif. Dari sisi positive growth. From an operational perspective, total
operasional, total produksi mencapai 1.216.740 MT, production reached 1,216,740 MT, exceeding the set target
melampaui target yang ditetapkan sebesar 850.000 MT of 850,000 MT—or 143.15% of the target. This achievement
atau setara 143,15% dari target. Capaian ini juga lebih is also 49.05% higher than the 2024 realization, reflecting
tinggi 49,05% dibandingkan realisasi tahun 2024, yang the strengthening of the Company’s business activities
mencerminkan penguatan aktivitas usaha Perseroan throughout the current year.
sepanjang tahun berjalan.
Dari sisi penjualan, Perseroan membukukan realisasi In terms of sales, the Company recorded a realization of
sebesar Rp13.971 miliar. Meskipun belum sepenuhnya Rp13.971 billion. Although it has not yet fully met the annual
mencapai target tahunan sebesar Rp15.282 miliar, realisasi target of Rp15.282 billion, this realization has reached
tersebut telah mencapai 91,42% dari target dan tetap 91.42% of the target and still shows a 43.06% growth
menunjukkan pertumbuhan 43,06% dibandingkan tahun compared to the previous year. This indicates that the
sebelumnya. Hal ini menandakan bahwa Perseroan mampu Company is able to maintain business momentum, even
menjaga momentum usaha, meskipun realisasi pada though the realization for several products has developed
beberapa produk berkembang dengan tingkat pencapaian at varying rates of achievement.
yang berbeda-beda.
Sementara itu, laba tahun berjalan tercatat sebesar Meanwhile, net income for the current year stood at
Rp106.175 juta. Realisasi ini masih berada di bawah Rp106,175 million. This figure remains below the target
target sebesar Rp223.665 juta, atau setara 47,47% of Rp223,665 million—equivalent to 47.47% of the
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dari target, namun tetap menunjukkan kenaikan 55,71% target—but still reflects a 55.71% increase compared to
dibandingkan tahun 2024. Secara keseluruhan, kondisi 2024. Overall, this situation indicates that the Company
ini menggambarkan bahwa Perseroan berhasil mencatat succeeded in recording fairly strong business growth in
pertumbuhan usaha yang cukup kuat pada tahun 2025, 2025, with room for improvement in terms of achieving
dengan tetap terdapat ruang untuk penguatan pada aspek sales targets and optimizing profitability.
pencapaian target penjualan dan optimalisasi profitabilitas.
PERBANDINGAN TARGET DAN COMPARISON OF TARGET AND
REALISASI INVESTASI PADA PROYEK REALIZATION OF INVESTMENT ON
BERWAWASAN LINGKUNGAN [OJK F.3] ECO-FRIENDLY PROJECT [OJK F.3]
Perbandingan Target dan Realisasi Investasi pada Proyek Berwawasan Lingkungan (Rp juta)
Perbandingan Target dan Realisasi Investasi pada Proyek Berwawasan Lingkungan (Rp juta)
Kategori 2025 2024
(KKUB) Nama Aktivitas Keterangan
Category Activity Name Realisasi Realisasi Notes
Target Target
(KKUB) Realization Realization
Energi Pemanfaatan Biomassa 68.764 48.880 85.251 34.123 Recurring (OPEX). Pengadaan
Terbarukan (Cangkang Sawit dan dari pihak berelasi sebagai
Renewable Wo o d c h i p s ) u n t u k wujud sinergi rantai pasok
Energy Substitusi Bahan Bakar dan ekonomi sirkular.
Fosil Recurring (OPEX).
The Use of Biomass Procurement from related
( P a l m Ke r n e l S h e l l s parties as a manifestation of
and Wood Chips) as a supply chain synergy and the
Substitute for Fossil Fuels circular economy.
Penggunaan kendaraan 1.500 1.893 - - -
listrik
Use of electric vehicles
Sebagai wujud komitmen terhadap dekarbonisasi dan As part of its commitment to decarbonization and the
penerapan ekonomi sirkular (circular economy), Perseroan implementation of a circular economy, the Company is
mengoptimalkan energi terbarukan dengan memanfaatkan optimizing the use of renewable energy by utilizing palm
biomassa cangkang sawit dan Woodchips sebagai substitusi kernel shells and wood chips as substitutes for fossil fuels
bahan bakar fosil pada operasional boiler. Selaras dengan in its boiler operations. In line with efforts to reduce fossil
upaya pengurangan penggunaan bahan bakar fosil, Perseroan fuel consumption, the Company has also optimized the
juga telah mengoptimalkan penggunaan kendaraan listrik use of electric vehicles for its operational activities. This
untuk kegiatan operasional. Strategi ini dijalankan melalui strategy is implemented through integrated supply chain
sinergi rantai pasok terintegrasi dengan pihak berelasi, yaitu synergies with our partner, PT Surya Borneo Industri
PT Surya Borneo Industri (SBI) untuk menjamin kepastian (SBI), to ensure a consistent and sustainable supply of
pasokan kualitas energi yang konsisten dan berkelanjutan. high-quality energy.
Pada tahun 2025 Perseroan menetapkan target anggaran In 2025, the Company set a budget target of Rp68,764
pemanfaatan energi terbarukan sebesar Rp68.764 juta. million for renewable energy utilization. By the end of
Hingga akhir tahun 2025, realisasi biaya yang diserap untuk 2025, the actual costs incurred for this initiative reached
inisiatif ini mencapai Rp48.880 juta atau setara dengan Rp48,880 million, or 71.08% of the target.
71,08% dari target.
Realisasi pembiayaan tersebut berkontribusi langsung The implementation of this financing directly contributes
terhadap peningkatan profil energi hijau Perseroan. to enhancing the Company’s green energy profile.
Sepanjang tahun 2025, porsi penggunaan energi terbarukan Throughout 2025, the share of renewable energy use
tercatat mencapai 38,77% dari total konsumsi energi reached 38.77% of total energy consumption, while the
keseluruhan, sedangkan sisanya sebesar 61,23% berasal remaining 61.23% came from non-renewable sources,
dari sumber tidak terbarukan, yaitu bahan bakar minyak namely diesel fuel. This achievement not only supports the
(solar). Capaian ini tidak hanya mendukung stabilitas biaya stability of operating expenses (OPEX) but also ensures
operasional (OPEX), tetapi juga memastikan bahwa produk that the products produced by the Company have lower
yang dihasilkan Perseroan memiliki intensitas emisi dan emission intensity and a smaller carbon footprint. This
jejak karbon yang lebih rendah. Capaian ini tidak hanya achievement not only supports the stability of operating
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mendukung stabilitas biaya operasional (OPEX), tetapi expenses (OPEX) but also ensures that the products
juga memastikan bahwa produk yang dihasilkan Perseroan produced by the Company have lower emission intensity
memiliki intensitas emisi dan jejak karbon yang lebih rendah. and a smaller carbon footprint.
Seluruh transaksi pengadaan energi dari pihak berelasi All energy procurement transactions with related parties
ini dilaksanakan dengan mematuhi prinsip kewajaran dan are conducted in accordance with the arm’s-length
kelaziman usaha (Arm’s Length Principle). Mekanisme ini principle. This mechanism ensures that the Company
memastikan bahwa Perseroan mendapatkan struktur biaya secures an efficient and transparent energy cost structure,
energi yang efisien dan transparan, sekaligus memperkuat while also strengthening energy resilience through supplies
ketahanan energi melalui pasokan yang berasal dari dalam sourced from within the business group’s ecosystem.
ekosistem grup usaha.
PENYERAPAN TENAGA KERJA LOKAL LOCAL WORKFORCE ABSORPTION
Perseroan berkomitmen untuk mendorong kemajuan In every recruitment process, the Company ensures that
sosial dan ekonomi masyarakat lokal secara berkelanjutan all stages of selection are conducted in accordance with
melalui pembukaan kesempatan kerja bagi penduduk applicable requirements and qualifications, hence ensuring
setempat. Dalam setiap proses rekrutmen, Perseroan tetap the hiring of local labor not only support the surrounding
memastikan bahwa seluruh tahapan seleksi dilaksanakan community but also aligned with the Company’s
sesuai dengan persyaratan dan kualifikasi yang berlaku, operational needs and competency standards. The setting
sehingga penyerapan tenaga kerja lokal tidak hanya of targets and realization of local workforce hiring, along
mencerminkan keberpihakan kepada masyarakat sekitar, with its proportion to the Company’s total workforce, is
tetapi juga tetap selaras dengan kebutuhan operasional presented in the following table.In 2025, the Company
dan standar kompetensi Perusahaan. Perkembangan recruited 169 local workforce, exceeded the target of 164
target dan realisasi penyerapan tenaga kerja lokal, beserta people. Compared to 2024, which recorded 134 people,
proporsinya terhadap total tenaga kerja yang dikelola the number of local workforce in 2025 increased by 35
Perseroan, disajikan pada tabel berikut. employees or 26.12%.
2025 2024 2023
Pencapaian Pencapaian Pencapaian
Tenaga Kerja terhadap terhadap terhadap
Workforce Realisasi Realisasi Realisasi
Target Target Target Target Target Target
Realization Realization Realization
Target Target Target
Achievement Achievement Achievement
Total Tenaga Kerja 234 213 91,03% 189 182 96,30% 251 217 86,45%
Total Workforce
Tenaga Kerja Lokal 164 169 103,05% 142 134 94,37% 175 167 95,43%
Total Local Workforce
Proporsi Tenaga Kerja - - 79,34% - - 73,63% - - 76,96%
Lokal terhadap Total
Tenaga Kerja*
Proportion of Local
Workforce compared
to Total Workforce
*) Proporsi tenaga kerja lokal terhadap total tenaga kerja dihitung dari realisasi tenaga kerja lokal dibagi realisasi total tenaga kerja pada masing-masing tahun (baris 2/baris 1).
*) The proportion of local workforce to total workforce is calculated by dividing the hiring of local workforce by the total workforce for each year (row 2/row 1).
Pada tahun 2025, Perseroan merealisasikan penyerapan In 2025, the Company recruited 169 local workforce,
tenaga kerja lokal sebanyak 169 orang, melampaui target exceeded the target of 164 people. Compared to 2024,
yang ditetapkan, yaitu 164 orang. Jika dibandingkan which recorded 134 people, the number of local workforce
dengan tahun 2024 yang tercatat sebanyak 134 orang, in 2025 increased by 35 employees or 26.12%.
jumlah tenaga kerja lokal pada tahun 2025 meningkat 35
orang atau 26,12%.
Sejalan dengan peningkatan tersebut, proporsi tenaga In line with this increase, the proportion of local workforce
kerja lokal terhadap total tenaga kerja yang dikelola to the Company’s total workforce reached 79.34% in 2025,
Perseroan pada tahun 2025 mencapai 79,34%, lebih tinggi higher than 73.63% in 2024 and 76.96% in 2023. This
dibandingkan 73,63% pada tahun 2024 dan 76,96% pada indicates that the Company continues to strengthen its
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tahun 2023. Hal ini menunjukkan bahwa Perseroan terus commitment to providing employment opportunities for
memperkuat komitmennya dalam membuka kesempatan local communities. Local workforce plays an increasingly
kerja bagi masyarakat setempat. Tenaga kerja lokal significant role in supporting the Company’s operations.
memiliki peran yang semakin besar dalam mendukung
operasional Perseroan.
PENGGUNAAN PEMASOK LOKAL USE OF LOCAL SUPPLIERS
Perseroan bekerja sama dengan berbagai pemasok The Company collaborates with various suppliers of
barang dan jasa yang dipilih melalui proses seleksi yang goods and services selected through a rigorous screening
ketat sesuai dengan standar dan kriteria yang telah process in accordance with established standards and
ditetapkan. Proses pemilihan dan penunjukan pemasok criteria. The supplier selection and appointment process
dilakukan secara langsung dengan berpedoman pada is conducted directly in accordance with applicable laws
ketentuan peraturan perundang-undangan guna menjamin and regulations to ensure transparency and fairness for
prinsip transparansi serta keadilan bagi seluruh pihak all parties involved. The Company’s list of local suppliers
yang terlibat. Adapun daftar pemasok lokal Perseroan for the year 2025 is presented in the following table:
sepanjang tahun 2025 disajikan pada tabel berikut:
2025 2024 2023
Pemasok Lokal
Local Suppliers Realisasi Realisasi Realisasi
Target Target Target
Realization Realization Realization
Jumlah Pemasok 33 37 30 33 50 52
Number of Suppliers
Jumlah Pemasok Lokal 33 37 30 33 40 42
Number of Local Suppliers
Nilai Kontrak Pemasok 11.416.725 11.590.324 11.103.255 8.887.399 10.159.940 9.168.715
(Rp-Juta)
Contract Value of Suppliers
(Rp-Million)
Nilai Kontrak Pemasok 7.915.527 11.590.324 6.688.178 8.887.399 10.159.940 8.318.917
Lokal (Rp-Juta)
Contract Value of Local
Sampai akhir tahun 2025, seluruh kebutuhan bahan baku By the end of 2025, all of the Company’s raw material
Perseroan dipenuhi melalui kerja sama dengan pemasok needs will be met through partnerships with local
lokal. Langkah ini berkontribusi pada penguatan ekonomi suppliers. This initiative contributes to strengthening the
daerah sekaligus menekan emisi karbon yang timbul dari local economy while reducing carbon emissions resulting
proses distribusi jarak jauh. Kemitraan dengan pemasok from long-distance distribution. Partnerships with local
lokal memastikan bahwa bahan baku yang digunakan suppliers ensure that the raw materials used comply with
sesuai dengan standar keberlanjutan yang diterapkan the Company’s sustainability standards. Additionally,
Perseroan. Selain itu, kemitraan jangka panjang tersebut these long-term partnerships provide opportunities for
membuka peluang bagi Perseroan untuk memberikan the Company to offer guidance and training to enhance
pembinaan dan pelatihan guna meningkatkan kemampuan suppliers’ capabilities in implementing environmentally
pemasok dalam menerapkan praktik produksi yang ramah friendly and sustainable production practices.
lingkungan dan berkelanjutan.
NILAI EKONOMI LANGSUNG YANG DIRECT ECONOMIC VALUE GENERATED
DIHASILKAN DAN DIDISTRIBUSIKAN AND DISTRIBUTED [GRI 201-1]
[GRI 201-1]
Perseroan menciptakan serta menyalurkan nilai ekonomi The Company generates and distributes economic value
secara langsung melalui berbagai aktivitas usaha, antara directly through various business activities, including
lain dari pendapatan penjualan produk dan penyaluran revenue from product sales and the distribution of
manfaat ekonomi kepada para pemangku kepentingan. economic benefits to stakeholders. Details regarding
Rincian mengenai nilai ekonomi langsung yang dihasilkan the direct economic value generated and distributed by
dan didistribusikan oleh CBUT disajikan sebagai berikut: CBUT are presented as follows:
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Sustainability Value in Every Drop Nilai Keberlanjutan dalam Setiap Tetesnya
(Dalam Jutaan Rupiah)
(In Million Rupiah)
Uraian
2025 2024 2023
Description
Nilai Ekonomi yang Dihasilkan
Generated Economic Value
Penjualan 13.970.811 9.766.108 10.319.437
Sales
Penghasilan Keuangan 20.067 106.920 66.345
Finance Income
Penghasilan Lainnya - 6.938 7.104
Other Income
Jumlah Nilai Ekonomi yang Diperoleh 13.990.878 9.879.966 10.392.886
Total Economic Value Gained
Nilai Ekonomi yang Didistribusikan
Economic Value Distributed
Beban Pokok Penjualan (11.988.509) (8.693.813) (9.004.930)
Cost of Goods Sold
Beban Usaha (1.615.884) (1.056.870) (1.002.748)
Operating Expenses
Beban Keuangan (238.044) (127.407) (131.215)
Finance Expenses
Pajak Penghasilan (42.266) (10.223) (32.427)
Income Tax
J u m l a h N i l a i E ko n o m i y a n g (13.884.703) (7.422.393) (7.903.394)
Didistribusikan
Total Economic Value Distributed
Nilai Ekonomi yang Ditahan
Economic Value Retained
Nilai Ekonomi Langsung yang Ditahan 106.175 2.457.573 2.489.492
Direct Economic Value Retained
Pada tahun 2025, Perseroan tidak membukukan In 2025, the Company did not recognize any other income.
penghasilan lainnya. Pos lain-lain pada tahun tersebut The “Other” line item for that year was recorded as net
tercatat sebagai beban lain-lain neto, sehingga tidak other expenses, and therefore was not presented as
disajikan sebagai komponen nilai ekonomi yang dihasilkan. a component of economic value generated. Financial
Penghasilan keuangan disajikan terpisah untuk menjaga income is presented separately to maintain consistency
konsistensi klasifikasi antarperiode. in classification across periods.
Nilai ekonomi yang diperoleh Perseroan berasal dari hasil The Company’s revenue is derived from the sale of
penjualan berbagai produk, antara lain RBDPO, RBDP Olein, various products, including RBDPO, RBDP Olein, RBDPS,
RBDPS, PFAD, CPKO, Minyak Goreng Kemasan, serta Palm PFAD, CPKO, packaged cooking oil, and Palm Kernel
Kernel Expeller (PKE). Pendapatan dari produk-produk Expeller (PKE). Revenue from these products serves as
tersebut menjadi sumber utama bagi Perseroan dalam the Company’s primary source of funding to support
mendukung keberlangsungan operasional, pembiayaan operational sustainability, finance investments, and
investasi, serta pemberian manfaat ekonomi kepada para provide economic benefits to stakeholders.
pemangku kepentingan.
Di sisi lain, nilai ekonomi yang disalurkan oleh Perseroan On the other hand, the economic value delivered by
kepada para pemangku kepentingan mencakup beragam the Company to its stakeholders takes various forms of
bentuk pembayaran dan kontribusi, yang terdiri atas: payments and contributions, including:
1. Pembayaran kepada pemasok: CBUT bekerja sama 1. Payments to suppliers: CBUT collaborates with
dengan banyak pemasok yang menyediakan berbagai numerous suppliers who provide various operational
kebutuhan operasional perusahaan, seperti bahan needs for the company, such as raw materials,
baku, bahan penolong, suku cadang, dan jasa. processing aid, spare parts, and services. These
Pembayaran kepada pemasok ini merupakan bagian payments to suppliers constitute an important part
penting dari nilai ekonomi yang didistribusikan kepada of the economic value distributed to external parties.
pihak eksternal.
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2. Pembayaran kepada karyawan: Karyawan merupakan 2. Payments to employees: Employees are a vital
aset penting bagi CBUT. Perusahaan memberikan asset to CBUT. The Company provides competitive
kompensasi yang kompetitif kepada karyawan, compensation to employees, consisting of salaries,
yang terdiri dari gaji, tunjangan, dan insentif lainnya. benefits, and other incentives. These payments to
Pembayaran kepada karyawan ini merupakan bagian employees constitute a significant portion of the
signifikan dari nilai ekonomi yang didistribusikan. economic value distributed.
3. Pembayaran kepada pemerintah: CBUT membayar 3. Payments to the government: CBUT pays various
berbagai jenis pajak kepada pemerintah, seperti pajak types of taxes to the government, such as income
penghasilan, pajak pertambahan nilai, dan pajak bumi tax, value-added tax, and property tax. These
dan bangunan. Pembayaran pajak ini merupakan tax payments represent CBUT’s contribution to
kontribusi CBUT terhadap pendapatan negara dan government revenue and sustainable development.
pembangunan berkelanjutan.
4. Pembayaran kepada kreditur: CBUT mungkin memiliki 4. Payments to creditors: CBUT may have debt
utang kepada kreditur, baik dalam bentuk utang jangka obligations to creditors, in the form of both short-
pendek maupun utang jangka panjang. Pembayaran kepada term and long-term debt. These payments to creditors
kreditur ini meliputi pembayaran bunga dan pokok utang. include interest and principal payments.
India dan Tiongkok menjadi pasar utama bagi produk India and China are the primary markets for CBUT’s
CBUT karena kedua negara tersebut memiliki jumlah products because both countries have very large
penduduk yang sangat besar dengan tingkat konsumsi populations with high consumption levels. Additionally,
yang tinggi. Selain itu, prosedur distribusi ke kedua negara distribution procedures to these two countries are
tersebut relatif lebih sederhana dibandingkan dengan relatively simpler compared to other export destinations,
negara tujuan ekspor lainnya, sehingga memberikan thereby providing broader market opportunities for the
peluang pasar yang lebih luas bagi Perseroan. Company.
IMPLIKASI FINANSIAL SERTA RISIKO FINANCIAL IMPLICATIONS, RISKS, AND
DAN PELUANG LAIN AKIBAT DARI OTHER OPPORTUNITIES RESULTING
PERUBAHAN IKLIM [GRI 201-2] FROM CLIMATE CHANGE [GRI 201-2]
Perubahan iklim menjadi salah satu risiko operasional yang Climate change is one of the operational risks that the
perlu diantisipasi oleh Perseroan. Risiko ini dapat dipicu Company must anticipate. This risk can be triggered
oleh meningkatnya emisi gas rumah kaca dari aktivitas by rising greenhouse gas emissions from industrial and
industri dan transportasi, ketergantungan pada energi fosil, transportation activities, reliance on fossil fuels, and
serta perubahan pola cuaca global yang semakin ekstrem. increasingly extreme global weather patterns. These
Kondisi tersebut berpotensi menimbulkan gangguan conditions have the potential to cause operational
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operasional seperti banjir, kekeringan, dan badai, yang disruptions such as floods, droughts, and storms, which
dapat berdampak pada kerusakan aset dan infrastruktur, can result in damage to assets and infrastructure,
peningkatan biaya operasional, gangguan rantai pasok, increased operational costs, supply chain disruptions,
hingga penurunan produktivitas dan keselamatan kerja. and even reduced productivity and workplace safety.
Uraian lebih lanjut mengenai peristiwa risiko, penyebab, A detailed description of risk events, causes, potential
potensi dampak, serta langkah mitigasi yang dilakukan impacts, and the mitigation measures taken by the
Perseroan disajikan secara rinci pada tabel berikut. Company is presented in the following table.
Jenis Risiko Peristiwa Risiko Penyebab Risiko Dampak Upaya Mitigasi
Risk Type Risk Event Risk Factors Impact Mitigation Measures
Operational Risk Climate Change • Peningkatan emisi gas • Gangguan operasional • Menyusun dan menerapkan
rumah kaca dari aktivitas akibat cuaca ekstrem (banjir, Climate Adaptation &
industri dan transportasi kekeringan, badai) Resilience Plan
• Ketergantungan tinggi pada • Ke r u s a k a n a s e t d a n • Penggunaan energi
energi fosil infrastruktur terbarukan dan peningkatan
• Deforestasi dan degradasi • Kenaikan biaya operasional efisiensi energi untuk
lingkungan dan pemeliharaan seluruh proses operasional
• Perubahan pola cuaca • Gangguan rantai pasok dan perusahaan
global yang ekstrem keterlambatan distribusi • Penguatan desain
• Kurangnya kebijakan dan • Penurunan produktivitas dan infrastruktur agar tahan
kesiapan adaptasi terhadap keselamatan kerja terhadap cuaca ekstrem
perubahan iklim • Risiko finansial, reputasi, • Diversifikasi pemasok
• Increased greenhouse gas serta kepatuhan terhadap • Penerapan kebijakan ESG,
emissions from industrial regulasi lingkungan Decarbonisasi, Inventarisasi
and transportation activities • Operational disruptions dan pemantauan emisi
• High dependence on fossil caused by extreme weather karbon
fuels (floods, droughts, storms) • Penyusunan rencana
• Deforestation and • Damage to assets and tanggap darurat dan
environmental degradation infrastructure pelatihan berkala
• Extreme changes in global • Increased operational and • Penggunaan asuransi untuk
weather patterns maintenance costs perlindungan aset kritis
• Lack of policies and • Supply chain disruptions • Developing and
preparedness for climate and distribution delays implementing a Climate
change adaptation • Decreased productivity and Adaptation & Resilience Plan
workplace safety • Utilizing renewable energy
• Financial, reputational, and and improving energy
environmental compliance efficiency across all
risks company operations
• Strengthening infrastructure
design to withstand extreme
weather
• Diversifying suppliers
• Implementing ESG policies,
decarbonization initiatives,
and carbon emissions
inventory and monitoring
• Developing emergency
response plans and
conducting regular training
• Utilizing insurance to protect
critical assets
KEWAJIBAN PROGRAM PENSIUN DEFINED BENEFIT PENSION
MANFAAT PASTI DAN PROGRAM OBLIGATIONS AND OTHER PENSION
PENSIUN LAINNYA [GRI 201-3] PROGRAMS [GRI 201-3]
Perseroan telah memenuhi kewajiban pelaksanaan program The Company has fulfilled its obligations regarding
Jaminan Pensiun tahun 2025 sebesar Rp369.509.827 dan the 2025 Pension Insurance program in the amount of
Jaminan Hari Tua tahun 2025 sebesar Rp1.208.328.198 Rp369,509,827 and the 2025 Old-Age Insurance program
yang dibiayai melalui sumber daya internal umum in the amount of Rp1,208,328,198, which were funded
organisasi. Sebagai upaya memastikan pelaksanaan through the organization’s general internal resources. To
hak-hak karyawan, Perseroan mengikutsertakan seluruh protect employees’ rights, the Company has enrolled all
tenaga kerjanya dalam program BPJS Ketenagakerjaan its workforce in the BPJS Ketenagakerjaan program, which
yang mencakup Jaminan Kecelakaan Kerja (JKK), covers Work Accident Insurance (JKK), Death Insurance
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Jaminan Kematian (JK), Jaminan Hari Tua (JHT), Jaminan (JK), Old-Age Insurance (JHT), Pension Insurance (JP),
Pensiun (JP), serta Jaminan Kehilangan Pekerjaan (JKP). and Unemployment Insurance (JKP). This program is
Program tersebut dijalankan sesuai dengan Peraturan implemented in accordance with Company Regulations
Perusahaan dan mengacu pada Undang-Undang Nomor and refers to Law No. 40 of 2004 concerning the National
40 Tahun 2004 tentang Sistem Jaminan Sosial Nasional Social Security System and Law No. 24 of 2011 concerning
serta Undang-Undang Nomor 24 Tahun 2011 tentang Social Security Administrators, with the Company’s
Penyelenggara Jaminan Sosial, dengan pengesahan oleh approval in December 2023.
Perseroan pada Desember 2023.
Perseroan menanggung seluruh kewajiban terkait program The Company fully covers all obligations related to the
JHT dan JP secara penuh tanpa menerapkan strategi JHT and JP programs without implementing any additional
tambahan untuk mencapai cakupan keseluruhan. Kontribusi strategies to achieve full coverage. JHT contributions
JHT terdiri atas 3,7% yang ditanggung Perseroan dan 2% consist of 3.7% from the Company and 2% from employees,
oleh karyawan, sedangkan kontribusi JP terdiri atas 2% while JP contributions consist of 2% from the Company
dari Perseroan dan 1% dari karyawan. Kepesertaan dalam and 1% from employees. Participation in these programs
program ini bersifat wajib bagi seluruh karyawan sesuai is required for all employees, as required by applicable
ketentuan yang berlaku. regulations.
Selain program BPJS, Perseroan juga memberikan jaminan In addition to the BPJS program, the Company provides
hari tua melalui program dana pensiun yang dibedakan retirement benefits through a pension fund, divided into
menjadi dua skema. Program Pensiun Manfaat Pasti two schemes. The Defined Benefit Pension Program
(PPMP) diperuntukkan bagi karyawan yang diangkat (PPMP) is intended for employees hired before December
sebelum 31 Desember 2006, sedangkan Program 31, 2006, while the Defined Contribution Pension Program
Pensiun Iuran Pasti (PPIP) diterapkan bagi karyawan (PPIP) applies to employees who joined after January 1,
yang bergabung setelah 1 Januari 2007. 2007.
Karyawan peserta JHT diwajibkan membayar iuran Employees enrolled in the JHT program are required
sebesar 2% dari penghasilan tetap (fixed pay), sementara to contribute 2% of their fixed pay, with the Company
Perseroan menanggung sebesar 3,7%. Sedangkan untuk covering the remaining 3.7%. As for the PPMP program,
program PPMP, iuran sebesar 19,2% dari Penghasilan the Company covers 19.2% of the Basic Pension Income
Dasar Pensiun (PhDP) ditanggung oleh Perseroan dan 5% (PhDP), and employees cover 5%. As for the PPIP program,
oleh karyawan. Adapun dalam program PPIP, Perseroan the Company covers 12.5% of the PhDP, and employees
menanggung iuran sebesar 12,5% dari PhDP dan karyawan cover 5%. The total pension funds disbursed in 2025 will
sebesar 5%. Total dana pensiun yang disalurkan pada reach Rp369,509,827 billion for the PPMP Pension Fund
tahun 2025 mencapai Rp369.509.827 miliar untuk Dapen and Rp1,208,328,198 billion for the PPIP Pension Fund.
PPMP dan Rp1.208.328.198 miliar untuk Dapen PPIP.
Jumlah Karyawan yang Diikutsertakan dalam Program Pensiun
Number of Employees Participated in Pension Program
Program 2025 2024 2023
Program Pensiun Manfaat Pasti - - -
Defined Benefit Pension Program
Program Pensiun Iuran Pasti 213 179 218
Defined Contribution Pension Program
Program Jaminan Hari Tua 213 181 221
Old Age Security
BANTUAN FINANSIAL DARI FINANCIAL ASSISTANCE FROM THE
PEMERINTAH [GRI 201-4] GOVERNMENT [GRI 201-4]
Sepanjang tahun 2025, Perseroan melaksanakan seluruh Throughout 2025, the Company conducted all of its
kegiatan operasional tanpa memperoleh bentuk dukungan operations without receiving any form of support or
atau bantuan apa pun dari pemerintah. assistance from the government.
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Kinerja Lingkungan Hidup
Environmental Performance
Penerapan prinsip keberlanjutan dalam aspek lingkungan The application of sustainability principles in environmental
hidup menjadi pondasi utama strategi operasional matters forms the cornerstone of the Company’s
Perseroan. Sesuai dengan amanat peraturan dan operational strategy. In line with applicable laws and
perundang-undangan yang berlaku serta standar global, global standards, the Company manages environmental
Perseroan mengelola dampak lingkungan dalam dua impacts in two areas: the direct impacts of its operations
lingkup strategis, yaitu pengelolaan dampak langsung and the indirect impacts through its supply chain.
dari kegiatan operasional Perseroan dan pengelolaan
dampak tidak langsung melalui rantai pasok (supply chain).
Perseroan memahami bahwa posisi Perseroan sebagai The Company recognizes that its position as a player in the
pelaku industri hilir kelapa sawit cukup strategis namun downstream palm oil industry is strategic yet vulnerable
rentan terhadap risiko lingkungan global, seperti perubahan to global environmental risks, such as climate change
iklim dan degradasi ekosistem. Oleh karena itu, Perseroan and ecosystem degradation. Therefore, the Company is
berkomitmen untuk memutus mata rantai praktik yang tidak committed to breaking the cycle of unsustainable practices,
berkelanjutan, seperti deforestasi dan eksploitasi lahan such as deforestation and peatland exploitation, and
gambut, dan menggantinya dengan model operasi yang replacing them with an operational model that prioritizes
mengedepankan efisiensi sumber daya, energi terbarukan, resource efficiency, renewable energy, and clean
dan produksi bersih. Bagi Perseroan, kepatuhan lingkungan production. For the Company, environmental compliance
bukan sekadar kewajiban regulasi, melainkan bagian is not merely a regulatory obligation, but an integral part
integral dari proses keberlanjutan bisnis jangka panjang. of the long-term business sustainability process.
STRATEGI PILAR LINGKUNGAN ENVIRONMENTAL PILLAR STRATEGY
Komitmen tersebut diintegrasikan melalui Strategi Pilar This commitment is part of the Environmental Pillar
Lingkungan yang menjadi panduan bagi seluruh unit kerja. Strategy, which guides all business units. The strategy’s
Fokus utama strategi ini meliputi tujuh area prioritas yang main focus encompasses seven priority areas that have
telah diperbarui untuk menjawab tantangan tahun 2025: been updated to address the challenges of 2025:
1. Kepatuhan Regulasi (Regulatory Compliance): 1. Regulatory Compliance: Ensuring that all operational
Memastikan seluruh aktivitas operasional memenuhi activities comply with applicable quality standards
baku mutu dan perizinan lingkungan yang berlaku di and environmental permits in Indonesia, as well as
Indonesia maupun standar pasar ekspor. export market standards.
2. Efisiensi Material & Produksi: Mengoptimalkan rasio 2. Material & Production Efficiency: Optimizing the
penggunaan bahan baku dan bahan penolong untuk utilization ratio of raw materials and processing aid
menekan yield loss, sehingga produksi menjadi lebih to minimize yield loss, thereby making production
ramping (lean) dan minim residu. leaner and reducing waste.
3. Transisi & Efisiensi Energi: Meningkatkan bauran energi 3. Energy Transition & Efficiency: Increasing the share of
terbarukan (biomassa) dan melakukan peremajaan renewable energy (biomass) and upgrading technology
teknologi untuk menurunkan intensitas energi per to reduce energy intensity per ton of product, as well
ton produk, serta penggunaan kendaraan operasional as using electric-powered operational vehicles.
berbasis listrik.
4. Sirkularitas Air (Water Circularity): Menerapkan prinsip 4. Water Circularity: Applying the 3R principles (Reuse,
3R (Re-use, Recycle, Recovery) pada air limbah hasil Recycle, Recovery) to treated wastewater from the
olahan WWTP untuk digunakan kembali di area utilitas, WWTP for reuse in utility applications, in order to
guna mengurangi pengambilan air baku. reduce raw water withdrawal.
5. Dekarbonisasi (GHG Reduction ): Melakukan 5. Decarbonization (GHG Reduction): Conducting a
inventarisasi dan mitigasi emisi Gas Rumah Kaca measurable inventory and mitigation of greenhouse
secara terukur dari aktivitas pabrik (Scope 1, 2, 3) gas emissions from factory operations (Scopes 1, 2,
serta emisi dari rantai pasok. and 3) as well as emissions from the supply chain.
6. Pengelolaan Limbah Terpadu: Meminimalkan timbulan 6. Integrated Waste Management: Minimizing the
limbah B3 dan Non-B3 serta memprioritaskan metode generation of hazardous and non-hazardous waste
pemanfaatan kembali dibanding penimbunan (landfill). and prioritizing reuse over landfilling.
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7. Rantai Pasok Berkelanjutan (NDPE Policy): Penerapan 7. Sustainable Supply Chain (NDPE Policy): Strict
kebijakan Tanpa Deforestasi, Tanpa Gambut, implementation of the No Deforestation, No Peat,
dan Tanpa Eksploitasi secara ketat di seluruh and No Exploitation policy throughout the entire
jaringan pemasok. supply chain.
KEBIJAKAN UTAMA: NDPE (NO KEY POLICY: NDPE (NO DEFORESTATION,
DEFORESTATION, NO PEAT, AND NO NO PEAT, AND NO EXPLOITATION)
EXPLOITATION)
Sebagai benteng pertahanan keberlanjutan, CBUT CBUT enforces an NDPE policy as a cornerstone of
memberlakukan kebijakan NDPE yang mengikat seluruh its sustainability efforts, which applies to all of its own
kegiatan operasional sendiri serta mitra pemasok pihak operations as well as those of its third-party suppliers.
ketiga. Kebijakan ini mencakup: This policy includes:
1. Tanpa Deforestasi (No Deforestation): 1. No Deforestation:
a. Larangan tegas terhadap pengembangan fasilitas a. Strict ban on the development of facilities or the extraction
atau pengambilan bahan baku dari area dengan Nilai of raw materials from areas with High Conservation Value
Konservasi Tinggi (HCV) dan Stok Karbon Tinggi (HCS). (HCV) and High Carbon Stock (HCS).
b. Penerapan kebijakan "Tanpa Bakar" (Zero Burning) b. Implementation of the “Zero Burning” policy across
di seluruh rantai operasi dan manajemen risiko the entire operational chain and proactive fire
kebakaran yang proaktif. risk management.
2. Tanpa Gambut (No Peat): 2. No Peat:
a. Komitmen untuk menghindari pembukaan gambut a. Commitment to avoid clearing peatlands for the
untuk pembangunan pabrik serta fasilitas pendukung construction of factories and supporting facilities, in
sesuai dengan peraturan pemerintah accordance with government regulations
3. Tanpa Eksploitasi (No Exploitation): 3. No Exploitation:
a. Menghormati hak kepemilikan lahan adat dari a. Respecting the customary land rights of local
masyarakat lokal, termasuk hak untuk memberikan atau communities, including the right to give or withhold
tidak memberikan persetujuan diawal tanpa paksaan consent at the outset without coercion (FPIC: Free,
(Padiatapa/FPIC Free,Prior and Informed Consent). Prior, and Informed Consent).
b. Menghormati dan menjunjung tinggi hak semua b. Respecting and upholding the rights of all workers
pekerja dan menegakkan hak untuk kebebasan and ensuring the right to freedom of association
berserikat dan perundingan bersama. and collective bargaining.
PENGELOLAAN RANTAI PASOK DAN SUPPLY CHAIN MANAGEMENT AND
KETERTELUSURAN TRACEABILITY
Mengingat risiko terbesar industri sawit seringkali berada Given that the greatest risks in the palm oil industry often
di hulu, Perseroan menjalankan program transformasi lie in the upstream sector, the Company is implementing
pemasok yang meliputi: a supplier transformation program that includes:
1. Traceability (Ketertelusuran): Target pencapaian 1. Traceability: The goal is to achieve 100% Traceability
100% Traceability to Mill (TTM) dan peningkatan to Mill (TTM) and gradually expand to Traceability
bertahap menuju Traceability to Plantation (TTP) to Plantation (TTP) by creating a digital supplier
melalui pemetaan digital database pemasok. database.
2. Engagement and Capacity Building: Pendampingan 2. Engagement and Capacity Building: Intensive
intensif kepada pemasok untuk memahami dan support for suppliers to help them understand and
mematuhi standar NDPE CBUT. comply with the NDPE CBUT standards.
3. Mekanisme Grievance and Re-Entry Protocol: 3. Grievance Mechanism and Re-Entry Protocol: The
Perseroan menyediakan saluran pengaduan Company provides a transparent grievance channel to
transparan untuk memproses isu lingkungan/ address environmental and social issues. For suppliers
sosial. Bagi pemasok yang terindikasi melanggar found to be non-compliant, the Company implements a
(non-compliant), Perseroan menerapkan protokol temporary suspension protocol; however, it maintains
pembekuan sementara (suspension), namun tetap the option for re-entry (Re-Entry Protocol) if they are
membuka peluang masuk kembali (Re-Entry Protocol) proven to have implemented a verified recovery plan.
jika mereka terbukti telah melaksanakan rencana
perbaikan (Recovery Plan) yang diverifikasi.
4. Uji Tuntas (Due Dilligance): Perseroan akan melakukan 4. Due Diligence: The Company will conduct a three-
proses hukum tiga langkah untuk membuktikan step legal process to verify that products are
produk bebas deforestasi dan diproduksi secara legal deforestation-free and legally produced, including:
meliputi: Pengumpulan Informasi, Penilaian Risiko, Information Gathering, Risk Assessment, and Risk
dan Mitigasi Risiko. Mitigation.
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Seluruh kinerja lingkungan dipantau secara ketat melalui All environmental performance is closely monitored
dokumen Rencana Pengelolaan Lingkungan (RKL) dan through the Environmental Management Plan (EMP)
Rencana Pemantauan Lingkungan (RPL) yang dilaporkan and Environmental Monitoring Plan (EMP), which are
secara berkala kepada Dinas Lingkungan Hidup. Evaluasi reported periodically to the Environmental Agency. Internal
internal dilakukan melalui audit kepatuhan dan Management evaluations are conducted through compliance audits and
Review tahunan untuk memastikan strategi yang dijalankan annual Management Reviews to ensure that the strategies
tetap relevan, efektif, dan sejalan dengan dinamika regulasi implemented remain relevant, effective, and aligned with
serta ekspektasi pemangku kepentingan global. regulatory changes and global stakeholder expectations.
ASPEK UMUM GENERAL ASPECT
BIAYA LINGKUNGAN HIDUP [OJK F.4] ENVIRONMENTAL EXPENDITURE [OJK F.4]
Perseroan secara konsisten mengalokasikan anggaran The Company consistently allocates an environmental
operasional lingkungan (Environmental Operational operational budget each year. This budget allocation is
Expenditure) setiap tahunnya. Alokasi anggaran ini managed rigorously to ensure that all of the Company’s
dikelola secara disiplin untuk memastikan seluruh aktivitas operational activities comply with government-established
operasional Perseroan mematuhi baku mutu lingkungan environmental quality standards and mitigate negative
yang ditetapkan pemerintah serta memitigasi dampak impacts on the surrounding ecosystem.
negatif terhadap ekosistem sekitar.
Realisasi biaya lingkungan hidup Perseroan pada tahun 2025 The Company’s environmental expenses for 2025
mencakup tiga komponen utama, yaitu biaya pemantauan consist of Three main components: environmental
kualitas lingkungan, biaya pengelolaan limbah, dan biaya quality monitoring costs, waste management costs, and
sertifikasi lingkungan, dengan rincian sebagai berikut: environmental certification costs, as detailed below:
1. Biaya Pemantauan dan Pengujian Lingkungan 1. Environmental Monitoring and Testing Costs
Komponen ini mencakup pendanaan untuk kegiatan This component covers funding for surveys, sampling,
survei, pengambilan sampel (sampling), dan analisis and independent laboratory analysis accredited by
laboratorium independen yang terakreditasi KAN (Komite KAN (the National Accreditation Committee). The
Akreditasi Nasional). Parameter yang diuji meliputi parameters tested include Air Quality (Emissions &
Kualitas Udara (Emisi & Ambien), Kualitas Air (Badan Air Ambient), Water Quality (Water Bodies & Wastewater),
& Air Limbah), Kebisingan/Faktor Fisik, serta pemantauan Noise/Physical Factors, and monitoring of Flora and
Flora dan Fauna (Biota Air), yang dilaksanakan secara Fauna (Aquatic Biota), which are conducted on a semi-
semesteran sesuai matriks Rencana Pengelolaan dan annual basis in accordance with the Environmental
Pemantauan Lingkungan (RKL-RPL). Management and Monitoring Plan (RKL-RPL) matrix.
Pada tahun 2025, realisasi biaya pemantauan In 2025, actual environmental monitoring costs
lingkungan tercatat sebesar Rp67.498.000 Angka amounted to Rp67,498,000. This figure represents
ini menunjukkan penurunan sebesar 38,64% a 38.64% decrease compared to the 2024 actual
dibandingkan realisasi tahun 2024 yang sebesar amount of Rp110,000,000.
Rp110.000.000.
Perubahan biaya ini terutama dipengaruhi oleh This change in costs is primarily driven by the
efisiensi kontrak dengan pihak ketiga. efficiency gains from third-party contracts.
Pelaksanaan pemantauan ini memastikan bahwa emisi This monitoring ensures that the Company’s emissions
dan limbah yang dihasilkan Perseroan selalu berada di and waste always remain below the quality standards
bawah ambang batas baku mutu yang ditetapkan regulasi. set by regulations.
2. Biaya Pengelolaan Limbah (B3 dan Non-B3) 2. Waste Management Costs (Hazardous and Non-
Hazardous)
Perseroan juga mengalokasikan anggaran signifikan The Company also allocates a significant budget for
untuk penanganan limbah operasional, baik limbah managing operational waste, including both domestic
domestik maupun Limbah Bahan Berbahaya dan waste and Hazardous and Toxic Waste (B3), such
Beracun (B3), seperti Spent Bleaching Earth (SBE), as Spent Bleaching Earth (SBE), used oil, and B3
oli bekas, dan kemasan B3. Biaya ini mencakup jasa packaging. These costs cover packaging services,
pengemasan, pengangkutan (transporter), hingga transportation (by transporters), and final treatment
pengolahan/pemanfaatan akhir oleh pihak ketiga berizin. or disposal by licensed third parties.
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Sepanjang tahun 2025, total biaya pengelolaan limbah Throughout 2025, total waste management costs
yang dikeluarkan mencapai Rp548.510.080. Jumlah amounted to Rp548,510,080. This figure represents
tersebut mengalami penurunan sebesar 58,47% a 58.47% decrease compared to 2024, when costs
apabila dibandingkan dengan tahun 2024 yang totaled Rp1,320,336,600.
tercatat sebesar Rp1.320.336.600.
Perubahan biaya pengelolaan limbah ini sejalan dengan This change in waste management costs aligns with
perubahan tarif pengangkutan dan pengolahan changes in third-party transportation and processing
pihak ketiga. rates.
3. Biaya Sertifikasi Lingkungan 3. Environmental Certification Costs
Pada tahun buku 2025, Perseroan mengalokasikan In the 2025 fiscal year, the Company allocated
biaya sertifikasi lingkungan sebesar Rp26.000.000 environmental certification costs of Rp26,000,000
yang digunakan untuk mendukung proses sertifikasi to support the ISO 14001:2015 certification process
ISO 14001:2015 terkait Sistem Manajemen Lingkungan related to the Environmental Management System
(Environmental Management System/EMS). Biaya tersebut (EMS). These costs include payment for certification
mencakup pembayaran jasa sertifikasi kepada lembaga services to an independent certification body, PT
sertifikasi independen, yaitu PT Sucofindo, yang meliputi Sucofindo, covering certification audit activities,
kegiatan audit sertifikasi, evaluasi sistem manajemen evaluation of the environmental management system,
lingkungan, serta verifikasi kesesuaian penerapan prosedur and verification of the Company’s compliance with
lingkungan yang diterapkan oleh Perseroan. Sertifikasi ISO implemented environmental procedures. ISO 14001
14001 merupakan standar internasional yang memberikan certification is an international standard that provides
kerangka kerja bagi organisasi dalam mengidentifikasi, a framework for organizations to identify, manage, and
mengelola, dan meningkatkan kinerja lingkungan secara improve environmental performance in a sustainable
berkelanjutan. Melalui penerapan standar ini, Perseroan manner. Through the implementation of this standard,
berkomitmen untuk memastikan bahwa seluruh kegiatan the Company is committed to ensuring that all
operasional telah dilaksanakan sesuai dengan prinsip operational activities are carried out in accordance
pengelolaan lingkungan yang bertanggung jawab serta with the principles of responsible environmental
memenuhi ketentuan peraturan yang berlaku. management and comply with applicable regulations.
Rekapitulasi Biaya Lingkungan
Summary of Environmental Costs
Realisasi 2025 Realisasi 2024 Perubahan
Komponen Biaya Lingkungan (Rp) (Rp) (YoY)
Environmental Cost Components Realisasi 2025 2024 Realization Changes
(Rp) (Rp) (YoY)
Pemantauan & Pengujian 67.498.000 110.000.000 (38,64%)
Monitoring & Testing
Pengelolaan Limbah (B3 & Non-B3) 548.510.080 1.320.336.600 (58,47%)
Waste Management (Hazardous & Non-Hazardous)
Sertifikasi Lingkungan 26.000.000 - -
Environmental Certification
Total Biaya Lingkungan 616.008.080 1.430.336.600 (56,93%)
Total Environmental Costs
ASPEK MATERIAL MATERIAL ASPECT
PENGGUNAAN MATERIAL RAMAH USE OF ENVIRONMENTALLY FRIENDLY
LINGKUNGAN [OJK F.5] MATERIALS [OJK F.5]
Perseroan berkomitmen untuk mengurangi dampak The Company is committed to reducing the environmental
lingkungan dari produk yang dihasilkan melalui pemilihan impact of its products through the responsible selection
bahan baku yang bertanggung jawab. Dalam konteks of raw materials. As a downstream entity in the palm oil
Perseroan sebagai entitas hilir industri kelapa sawit, industry, the Company defines “environmentally friendly
"material ramah lingkungan" didefinisikan sebagai bahan materials” as raw materials derived from renewable
baku yang berasal dari sumber terbarukan dan telah sources that meet nationally and internationally recognized
memenuhi standar keberlanjutan yang diakui secara sustainability standards.
nasional maupun internasional.
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Strategi penggunaan material ramah lingkungan Perseroan, The Company’s strategy for using environmentally friendly
dapat dijelaskan sebagai berikut: materials is explained as follows:
1. Bahan Baku Utama Berkelanjutan (Certified 1. Certified Sustainable Raw Materials
Sustainable Raw Material) The Company prioritizes the use of CPO (Crude
Perseroan memprioritaskan penggunaan CPO Palm Oil) and PK (Palm Kernel) that are certified
(Crude Palm Oil) dan PK (Palm Kernel) yang telah by the Indonesian Sustainable Palm Oil (ISPO) and
bersertifikat Indonesian Sustainable Palm Oil (ISPO) the Roundtable on Sustainable Palm Oil (RSPO).
dan Roundtable on Sustainable Palm Oil (RSPO). These certifications guarantee that the materials
Sertifikasi ini menjadi jaminan bahwa material yang processed by the Company are free from deforestation
Perseroan olah bebas dari deforestasi dan eksploitasi, and exploitation, resulting in a lower environmental
sehingga memiliki jejak lingkungan yang lebih rendah footprint compared to non-certified vegetable oils.
dibandingkan minyak nabati non-sertifikasi.
2. Pemanfaatan Material Sampingan/Daur Ulang 2. Utilization of By-products/Recycled Materials
(Waste-to-Resource) (Waste-to-Resource)
Perseroan juga memanfaatkan cangkang sawit yang The Company also uses palm kernel shells, an organic
merupakan produk sampingan/limbah organik dari byproduct of palm oil mills, as a biomass fuel. This
pabrik kelapa sawit, sebagai bahan bakar biomassa. use of palm kernel shells represents the utilization
Pemanfaatan cangkang ini merupakan bentuk of natural, renewable materials (biomass) to replace
penggunaan material daur ulang alami (biomass) fossil fuels.
untuk menggantikan energi fosil.
Mekanisme Pengadaan yang Accountable Procurement Mechanisms
Bertanggung Jawab
Untuk menjamin aspek ramah lingkungan, Perseroan To ensure environmental sustainability, the Company
menerapkan ketertelusuran rantai pasok (Traceability) implements strict supply chain traceability. By 2025,
yang ketat. Hingga tahun 2025, Perseroan menargetkan the Company aims to achieve 100% Traceability to Mill
capaian 100% Traceability to Mill (TTM) bagi seluruh (TTM) for all raw material supplies. Most of the Company’s
pasokan bahan baku. Sebagian besar pemasok utama primary suppliers are group entities (PT Sawit Sumbermas
Perseroan merupakan entitas grup (PT Sawit Sumbermas Sarana Tbk) and selected third parties that have obtained
Sarana Tbk) dan pihak ketiga terpilih yang telah sustainability certifications.
mengantongi sertifikasi keberlanjutan.
Berikut adalah rincian penggunaan material ramah The following is a breakdown of the use of eco-friendly
lingkungan dan profil pemasok bersertifikat pada tahun materials and certified suppliers in 2025:
2025:
Penggunaan Material Ramah Lingkungan
Use of Eco-Friendly Materials
Material Ramah Sertifikat Masa
Volume
Lingkungan Persentase Nama Pemasok Pemasok Penerbit Sertifikat Berlaku
Penggunaan
Eco-Friendly Persentase Nama Pemasok Sertifikat Issuer Validity
Material Usage Volume
Pemasok Period
CPO 516.130,50 85,15% PT Mirza Pratama ISPO AJA Sertifikasi 2027
Putra Indonesia
RSPO BSI 2028
PT Mitra Mendawai ISPO TSI Sertifikasi 2027
Sejati Internasional
RSPO SGS Indonesia 2026
PT Sawit Sumbermas ISPO TSI Sertifikasi 2027
Sarana Internasional
RSPO SGS Indonesia 2027
RSPO SGS Indonesia 2028
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Penggunaan Material Ramah Lingkungan
Use of Eco-Friendly Materials
Material Ramah Sertifikat Masa
Volume
Lingkungan Persentase Nama Pemasok Pemasok Penerbit Sertifikat Berlaku
Penggunaan
Eco-Friendly Persentase Nama Pemasok Sertifikat Issuer Validity
Material Usage Volume
Pemasok Period
PT Tanjung Sawit ISPO dan SGS Indonesia 2030
Abadi RSPO
PT Sawit Multi ISPO dan SGS Indonesia 2030
Utama RSPO
PT Kalimantan ISPO TSI Sertifikasi 2027
Sawit Abadai Internasional
RSPO SGS Indonesia 2028
PT Menteng ISPO AJA Sertifikasi 2027
Kencana Indonesia
RSPO BSI 2029
Palm Kernel 54.135,94 81,06% PT Mirza Pratama ISPO AJA Sertifikasi 2027
Putra Indonesia
RSPO BSI 2028
PT Mitra Mendawai ISPO TSI Sertifikasi 2027
Sejati Internasional
RSPO SGS Indonesia 2026
PT Tanjung Sawit ISPO dan SGS Indonesia 2030
Abadi RSPO
P T S a w i t ISPO TSI Sertifikasi 2027
Sumbermas Sarana Internasional
RSPO SGS Indonesia 2027
RSPO SGS Indonesia 2028
PT Kalimantan ISPO TSI Sertifikasi 2027
Sawit Abadai Internasional
RSPO SGS Indonesia 2028
PT Menteng ISPO AJA Sertifikasi 2027
Kencana Indonesia
RSPO BSI 2029
PT Sawit Multi ISPO dan SGS Indonesia 2030
Utama RSPO
Cangkang Sawit 68.413,68 70,79% PT Kalimantan ISPO TSI Sertifikasi 2027
Sawit Abadai Internasional
RSPO SGS Indonesia 2028
PT Mirza Pratama ISPO AJA Sertifikasi 2027
Putra Indonesia
RSPO BSI 2028
P T S a w i t ISPO TSI Sertifikasi 2027
Sumbermas Sarana Internasional
RSPO SGS Indonesia 2027
PT Sawit Multi ISPO dan SGS Indonesia 2030
Utama RSPO
PT Tanjung Sawit ISPO dan SGS Indonesia 2030
Abadi RSPO
Selain bahan baku produk, Perseroan juga berupaya In addition to product raw materials, the Company is also
menggunakan material kemasan yang ramah lingkungan. working to use environmentally friendly packaging materials.
Saat ini, Perseroan sedang mengkaji penggunaan kemasan Currently, the Company is exploring the use of recycled
daur ulang (recycled content) untuk produk turunan packaging (recycled content) for certain derivative products
tertentu guna meminimalkan jejak limbah plastik di hilir. to minimize the downstream plastic waste footprint.
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ASPEK ENERGI ENERGY ASPECT
JUMLAH ENERGI YANG DIGUNAKAN TOTAL ENERGY CONSUMED BY THE
PERUSAHAAN [OJK F.6] [IDX E-03] COMPANY [OJK F.6] [IDX E-03]
Energi merupakan salah satu komponen biaya operasional Energy is one of the largest components of operating
terbesar sekaligus sumber emisi Gas Rumah Kaca (GRK) costs and a significant source of greenhouse gas (GHG)
yang signifikan. Perseroan memerlukan pasokan energi emissions. The Company requires a substantial energy
yang signifikan terutama untuk mendukung proses supply, primarily to support processing operations at its
pengolahan di plant dan kebutuhan operasional lainnya. plants and other operational needs. To ensure efficient
Untuk memastikan pengelolaan energi yang efisien dan and responsible energy management, the Company
bertanggung jawab, Perseroan melakukan pemantauan conducts regular monitoring of energy consumption,
berkala terhadap konsumsi energi, termasuk energi including renewable and fossil-based energy.
terbarukan dan energi berbasis fosil.
Pada tahun 2025, Perseroan menggunakan dua jenis In 2025, the Company used two main types of energy:
energi utama, yaitu listrik terbarukan yang dipasok oleh renewable electricity supplied by PT Surya Borneo Industri
PT Surya Borneo Industri (SBI) serta bahan bakar solar (SBI) and diesel fuel for the operation of mobile (vehicles)
untuk operasional mesin bergerak (kendaraan) dan tidak and stationary machinery. Total energy consumption in
bergerak. Total konsumsi energi tahun 2025 tercatat 2025 was recorded at 157,395.41 GJ. The following is a
sebesar 157.395,41 GJ. Berikut adalah rincian kinerja breakdown of energy performance over the past three
energi selama tiga tahun terakhir: years:
Jenis Energi Satuan 2025 (Realisasi) 2024 (Realisasi) 2023 (Realisasi)
Types of Energy Unit (Realization) (Realization) (Realization)
A. Energi Terbarukan
A. Renewable Energy
Listrik dari Biomassa (Cangkang & Woodchips) kWh 16.949.650 20.639.799 28.097.593
Electricity from Biomass (Shells & Wood Chips)
Konversi ke Gigajoule GJ 61.018,74 74.303,28 101.151,33
Convert to Gigajoules
B. Energi Tak Terbarukan
B. Non-Renewable Energy
Bahan Bakar Minyak (Solar) Liter 2.496.805 1.697.162 2.970.795
Diesel Fuel
Konversi ke Gigajoule GJ 96.376,67 65.510,45 114.672,69
Convert to Gigajoules
C. Total Konsumsi Energi (A+B) GJ 157.395,41 139.813,73 215.824,02
C. Total Energy Consumption (A+B)
D. Total Produksi MT 1.216.740 816.353 1.557.538
D. Total Production
E. Intensitas Energi (C/D) GJ/MT 0,13 0,17 0,14
E. Energy Intensity (C/D)
Catatan:
• Pemakaian listrik dari kwh dikonversi ke Gigajoule dengan menggunakan The Greenhouse Gas Protocol Initiative, 2004.
• Pemakaian BBM/Solar dari liter dikonversi ke Gigajoule dengan menggunakan The Greenhouse Gas Protocol Initiative, 2004.
• Telah dilakukan penghitungan kembali konversi energi listrik dan solar ke Gigajoule tahun 2022 dan 2023 dengan menggunakan standar perhitungan The Greenhouse
Gas Protocol Initiative, 2004.
Notes:
• Electricity consumption in kWh is converted to Gigajoules using The Greenhouse Gas Protocol Initiative, 2004.
• Fuel/Diesel consumption in liters is converted to Gigajoules using The Greenhouse Gas Protocol Initiative, 2004.
• The conversion of electricity and diesel fuel consumption to Gigajoules for the years 2022 and 2023 has been recalculated using the standard calculation method from
The Greenhouse Gas Protocol Initiative, 2004.
Sepanjang tahun 2025, total konsumsi energi Perseroan Throughout 2025, the Company’s total energy consumption
tercatat sebesar 157.395,41 GJ, meningkat 12,58% was recorded at 157,395.41 GJ, an increase of 12.58%
dibandingkan 139.813,73 GJ pada tahun 2024. Peningkatan compared to 139,813.73 GJ in 2024. This increase aligns
tersebut sejalan dengan bertambahnya aktivitas operasional with the growth in the Company’s operational activities and
dan kenaikan volume produksi Perseroan, yang mencapai the rise in production volume, which reached 1,216,740
1.216.740 MT pada tahun 2025 atau lebih tinggi 49,05% MT in 2025—a 49.05% increase compared to 816,353 MT
dibandingkan 816.353 MT pada tahun sebelumnya. Dari total in the previous year. Of this total energy consumption,
konsumsi energi tersebut, sebesar 61.018,74 GJ berasal dari 61,018.74 GJ came from renewable energy sourced from
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energi terbarukan yang bersumber dari biomassa cangkang palm kernel shells and wood chips, while 96,376.67 GJ
sawit dan woodchips, sementara 96.376,67 GJ berasal dari came from non-renewable energy in the form of diesel
energi tidak terbarukan berupa BBM solar. Dengan demikian, fuel. Thus, the Company’s energy mix in 2025 consists
bauran energi Perseroan pada tahun 2025 terdiri atas 38,77% of 38.77% renewable energy and 61.23% non-renewable
energi terbarukan dan 61,23% energi tidak terbarukan. energy.
Di tengah peningkatan konsumsi energi secara absolut, Amid an absolute increase in energy consumption, the
Perseroan tetap menunjukkan perbaikan dari sisi efisiensi Company continues to demonstrate improvements
penggunaan energi. Hal ini tercermin dari intensitas energi in energy efficiency. This is reflected in the declining
yang menurun dari 0,17 GJ/MT pada tahun 2024 menjadi 0,13 energy intensity from 0.17 GJ/MT in 2024 to 0.13 GJ/MT
GJ/MT pada tahun 2025. Penurunan tersebut menunjukkan in 2025. This decrease indicates that the Company is
bahwa Perseroan mampu meningkatkan volume produksi able to increase production volume while using energy
dengan penggunaan energi yang lebih efisien pada setiap more efficiently for each unit of output produced. This
unit output yang dihasilkan. Capaian ini mencerminkan achievement reflects increasingly effective energy
pengelolaan energi yang semakin baik, sekaligus memperkuat management, while also reinforcing the Company’s efforts
upaya Perseroan dalam menjaga efisiensi operasional dan to maintain operational efficiency and promote more
mendorong penggunaan energi yang lebih berkelanjutan. sustainable energy use.
Perseroan berkomitmen mengurangi ketergantungan pada The Company is committed to reducing its reliance on
energi fosil dengan memanfaatkan energi terbarukan. fossil fuels by utilizing renewable energy. Since 2018,
Sejak tahun 2018, Perseroan menjalin kerja sama dengan the Company has been collaborating with its affiliate, PT
pihak afiliasi pengelola kawasan, yaitu PT Surya Borneo Surya Borneo Industri (SBI), which manages the industrial
Industri (SBI), untuk pasokan listrik hijau. park, to secure a supply of green electricity.
Listrik ini dihasilkan dari Pembangkit Listrik Tenaga Biomassa This electricity is generated by a Biomass Power Plant
(PLTBm) yang sebagian besar menggunakan bahan bakar (PLTBm) that primarily uses palm shells and wood chips
cangkang kelapa sawit ( palm shell) dan Woodchips. as fuel. The conversion of palm shell waste and wood
Pemanfaatan limbah cangkang sawit dan woodchips menjadi chips into electricity not only reduces carbon emissions
energi listrik ini tidak hanya mengurangi emisi karbon, tetapi but also supports circular economy practices (waste-to-
juga mendukung praktik ekonomi sirkular (waste-to-energy). energy). By 2025, the share of renewable energy in the
Pada tahun 2025, porsi energi terbarukan dalam bauran Company’s energy mix will reach 38,77%.
energi Perseroan mencapai 38,77%.
UPAYA DAN INISIATIF EFISIENSI ENERGI ENERGY EFFICIENCY MEASURES AND
[OJK F.7] INITIATIVES [OJK F.7]
Selain transisi ke energi terbarukan, Perseroan menjalankan In addition to the transition to renewable energy, the
berbagai inisiatif untuk menekan konsumsi energi, antara lain: Company is implementing various initiatives to reduce
energy consumption, including:
1. Produksi dan Laboratorium: 1. Production and Laboratory:
a. Penerapan teknologi Inverter Motor (VSD - Variable a. The implementation of Inverter Motor technology (VSD -
Speed Drive) pada mesin-mesin produksi untuk Variable Speed Drive) in production machinery to adjust
mengatur beban daya sesuai kebutuhan aktual, power consumption according to actual needs, thereby
menghindari pemborosan listrik saat beban rendah. avoiding electricity waste during periods of low load.
b. Pemeliharaan preventif dan prediktif (preventive and b. Routine preventive and predictive maintenance
predictive maintenance) rutin pada mesin utama on the main engine to ensure optimal combustion
untuk menjaga efisiensi pembakaran dan kinerja efficiency and mechanical performance.
mekanis yang optimal.
c. Penerapan teknologi Near Infrared (NIR) di c. The application of Near-Infrared (NIR) technology
laboratorium serta NIR online di Refinery Plant in laboratories and online NIR systems at refinery
sebagai alat dan metodologi analisa bahan baku plants as tools and methodologies for analyzing raw
dan produk. Penggunaan teknologi ini mampu materials and products. The use of this technology
mengurangi penggunaan bahan kimia dalam proses reduces the use of chemicals in the analysis
analisa, sehingga menekan timbulan limbah serta process, thereby minimizing waste generation
meningkatkan efisiensi biaya dan kecepatan pengujian. and improving cost efficiency and testing speed.
2. Efisiensi Pencahayaan & Utilitas: 2. Lighting Efficiency & Utilities:
a. Penggantian sistem pencahayaan konvensional a. Replacing conventional lighting systems (mercury/
(Merkuri/Halogen) menjadi lampu LED di seluruh halogen) with LED lights throughout the factory
area pabrik dan perkantoran, yang dapat menghemat and office areas, which can reduce lighting
konsumsi daya pencahayaan. energy consumption.
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Pengaturan jadwal operasional boiler dan genset
b. b.Rigorous scheduling of boiler and generator
yang ketat. Genset berbahan bakar solar hanya operations. Diesel-powered generators are used
digunakan sebagai cadangan (backup) saat terjadi only as a backup in the event of a disruption to the
gangguan pasokan utama atau saat aktivitas produksi main power supply or when production activities
sedang dalam masa pemeliharaan ( shutdown ), are undergoing maintenance (shutdown), to
guna memastikan pasokan listrik untuk fungsi kritis ensure that the power supply for critical functions
tetap terjaga. remains uninterrupted.
3. Transportasi dan Manajemen Kawasan: 3. Transportation and Regional Management:
a. Penggunaan sepeda listrik sebagai moda transportasi a. Electric bicycles are used as a mode of transportation
karyawan di dalam kawasan operasional untuk for employees within the operational area to reduce
mengurangi penggunaan BBM kendaraan operasional. fuel consumption by operational vehicles.
b. Manajemen waktu produksi yang efisien untuk b. Efficient production management to minimize
meminimalkan waktu tunggu (idle time) mesin yang machine idle time, which consumes energy without
memakan energi tanpa output. producing output.
c. Implementasi armada operasional berbasis listrik, c. The implementation of an electric-powered operational
termasuk reach truck dan sepeda listrik, untuk fleet, including reach trucks and electric bicycles,
mendukung mobilitas internal kawasan sekaligus to support internal mobility within the facility while
mengurangi ketergantungan terhadap bahan bakar reducing reliance on fossil fuels and minimizing
fosil serta menekan emisi dari aktivitas logistik. emissions from logistics operations.
ASPEK AIR [OJK F.8] WATER ASPECT [OJK F.8]
PENGELOLAAN AIR DAN EFLUEN [GRI 3-3] WATER AND EFFLUENT MANAGEMENT
[GRI 303-1] [GRI 303-3] [GRI 303-5] [GRI 3-3] [GRI 303-1] [GRI 303-3] [GRI 303-5]
Air merupakan sumber daya vital yang menopang keberlanjutan Water is a vital resource that supports operational
operasional, terutama untuk fungsi pembangkitan uap sustainability, particularly for steam generation in boilers,
(steam) di boiler, sistem pendingin (cooling water), dan cooling water systems, and employees’ domestic needs.
kebutuhan domestik karyawan. Perseroan mengambil air The Company draws its raw water from a surface water
baku dari sumber air permukaan, yaitu Sungai Arut. source, namely the Arut River.
Perseroan menyadari bahwa pengambilan air yang The Company recognizes that excessive water withdrawal
berlebihan atau pengelolaan limbah cair yang tidak or irresponsible liquid waste management can have
bertanggung jawab dapat menimbulkan dampak negatif, negative impacts, such as a reduction in water availability
seperti penurunan ketersediaan air bagi masyarakat for surrounding communities and the potential for river
sekitar dan potensi pencemaran ekosistem sungai. Oleh ecosystem contamination. Therefore, water management
karena itu, pengelolaan air menjadi topik material yang is a material topic addressed with a precautionary
dikelola dengan pendekatan kehati-hatian untuk menjamin approach to ensure the human right to clean water (in
hak asasi manusia atas air bersih (sesuai SDGs Tujuan 6) line with SDG Goal 6) and the sustainability of the water
dan keberlanjutan pasokan bagi operasional. supply for operations.
KEBIJAKAN DAN PENDEKATAN WATER MANAGEMENT POLICIES AND
PENGELOLAAN AIR STRATEGIES
Perseroan menerapkan kebijakan pengelolaan air yang The Company implements a water management policy
menekankan: that emphasizes:
1. Efisiensi penggunaan air melalui optimalisasi 1. Water efficiency through the optimization of
proses operasional; operational processes;
2. Pemanfaatan air daur ulang untuk mengurangi 2. The use of recycled water to reduce reliance on
ketergantungan pada air baku; raw water;
3. Pengelolaan air limbah yang memenuhi baku mutu; 3. Wastewater management that meets quality
dan standards; and
4. Pencegahan pencemaran air melalui sistem 4. Prevention of water pollution through treatment
pengolahan dan pemantauan berkala. systems and regular monitoring.
5. Kebijakan ini selaras dengan peraturan lingkungan 5. This policy is aligned with national environmental
nasional dan ketentuan Kawasan Industri Surya regulations and the industrial zone regulations of PT
Borneo (PT SBI). Surya Borneo Industri (SBI).
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TINDAKAN PENGELOLAAN MEASURES FOR WATER USE
PENGGUNAAN DAN DAMPAK AIR MANAGEMENT AND IMPACT
Perseroan menerapkan hierarki pengelolaan air yang berfokus The Company implements a water management hierarchy
pada penggunaan kembali (reuse) untuk mengurangi beban focused on reuse to reduce the demand for fresh water.
pengambilan air segar. Perseroan mengambil air dari Sungai The Company draws water from the Arut River for various
Arut untuk berbagai fungsi operasional antara lain: operational purposes, including:
1. Clean Water to Power Plant (Cooling Water), yaitu 1. Clean Water to Power Plant (Cooling Water), refers
pengambilan air yang digunakan untuk air pendingin to the water used for cooling equipment, which is
equipment yang disirkulasikan secara langsung ke circulated directly to operating equipment that uses
equipment yang sedang beroperasi yang menggunakan a water-cooling system (such as pumps and motors),
sistem pendingin air (pada pompa & juga motor) dan juga and is also used to cool the sampling lines from the
digunakan untuk mendinginkan jalur sampling dari air hot water generated during the boiling process in
panas yang dihasilkan pada proses perebusan di boiler. the boiler.
2. Clean Water to Refinery-Fractionation ( Cooling 2. Clean Water to Refinery-Fractionation (Cooling Water)
Water) digunakan untuk air pendingin equipment is used as cooling water for equipment, circulated
yang disirkulasikan secara langsung ke equipment directly to operating equipment that uses water-
yang sedang beroperasi yang menggunakan sistem cooling systems (such as pumps and motors), and is
pendingin air (pada pompa & juga motor) dan juga also used to cool the sampling lines from the hot water
digunakan untuk mendinginkan jalur sampling dari air generated during the boiling process in the boiler.
panas yang dihasilkan pada proses perebusan di boiler.
3. Clean Water to Kawasan / Region digunakan untuk 3. Clean Water for the Area / Region is used to meet
kebutuhan air sebagai penunjang kegiatan dan aktivitas water needs that support human activities in industrial
manusia di area kawasan industri (mandi, wudhu, areas (bathing, ablution, washing, cooking) and is also
mencuci, masak) dan juga digunakan untuk aktivitas used for environmental purposes (watering plants,
lingkungan (menyiram tanaman, cleaning equipment). cleaning equipment).
4. Clean Water to Feed RO digunakan untuk kebutuhan 4. Clean Water to Feed RO is used as feed water for the
air umpan Reverse Osmosis sebagai air umpan yang Reverse Osmosis system, which is further processed
akan diproses lanjut untuk dijadikan air demin. to produce demineralized water.
Pada tahun 2025, total pengambilan air adalah 134.969 In 2025, total water withdrawal was 134,969 m³, with
m³, dengan total konsumsi air sebesar 593.832 M³, atau total water consumption of 593,832 M³, representing a
naik 30,98% dari tahun 2024. 30.98% increase from 2024.
Berikut tabel pemakaian air yang dilakukan Perusahaan The following table shows the Company’s water usage
di tahun 2025: in 2025:
Pemakaian Air Satuan
2025 2024 2023
Water Usage Unit
Clean Water to Power Plant (Cooling Water) M3 134.969 100.350,00 116,673
Clean Water to Refinery-Fractionation (Cooling M3 60.332 44.886,00 88.756
Water)
Clean Water to Kawasan / Region M3 114.396 101.415,00 100,027
Clean Water to Feed RO M3 285.681 206.713,73 282.530,92
Jumlah Pemakaian Air M 3
593.832 453.364,73 587.986,92
Total Water Usage
MANAJEMEN LIMBAH CAIR (EFLUEN) INTEGRATED WASTEWATER (EFFLUENT)
TERINTEGRASI [GRI 303-2, 303-4] MANAGEMENT [GRI 303-2, 303-4]
Sebagai bagian dari Kawasan Industri Surya Borneo As part of the PT Surya Borneo Industri (SBI) Industrial
(PT SBI), pengelolaan limbah cair Perseroan dilakukan Park, the Company’s liquid waste management is
secara terintegrasi dan bertingkat untuk menjamin conducted in an integrated and tiered manner to ensure
keamanan lingkungan. environmental safety.
Perseroan berkomitmen untuk memastikan setiap The Company is committed to ensuring that all wastewater
proses pembuangan air dilakukan secara aman dan discharge processes are conducted safely and do not
tidak menimbulkan dampak negatif terhadap lingkungan. have a negative impact on the environment. Before being
Sebelum dialirkan ke alam, seluruh air limbah telah melalui discharged into the environment, all wastewater undergoes
proses pengolahan sesuai dengan ketentuan yang berlaku. treatment in accordance with applicable regulations.
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Dalam pelaksanaannya, Perseroan menerapkan sistem The Company implements an environmental impact
manajemen dampak lingkungan yang mencakup management system that encompasses wastewater
pengelolaan air limbah, pencegahan pencemaran, serta management, pollution prevention, and water quality
upaya pemulihan kualitas air. Setiap air limbah yang restoration efforts. All wastewater generated is treated
dihasilkan diolah hingga memenuhi standar baku mutu to meet quality standards before being discharged into
sebelum dilepaskan ke lingkungan sekitar. the surrounding environment.
Sebagai bentuk tanggung jawab lingkungan, Perseroan As part of its commitment to environmental responsibility,
juga melakukan langkah-langkah pencegahan pencemaran the Company also implements measures to prevent water
air, antara lain dengan menggunakan bahan yang ramah pollution, including the use of environmentally friendly
lingkungan. Apabila terjadi potensi pencemaran akibat materials. In the event of potential pollution resulting from
kegiatan operasional, Perseroan akan mengambil tindakan operational activities, the Company will take remedial
pemulihan untuk memastikan kualitas air kembali sesuai actions to ensure that water quality returns to the
dengan standar yang ditetapkan. established standards.
1. Pengelolaan Air Bekas Pakai 1. Wastewater Management
Air bekas proses yang ada seperti air kondensat saat Existing process wastewater, such as condensate,
ini diproses kembali ke Hot Well untuk mengurangi is currently recycled back to the hot well to reduce
make up water pada proses Cooling Tower Refinery makeup water requirements in the refinery plant’s
Plant, sehingga dampaknya mengurangi penggunaan cooling tower system, thereby reducing overall water
air yang ada pada proses produksi. Kedepannya consumption in the production process. In the future,
air bekas proses ini akan diproses lagi lebih lanjut this process wastewater will be further recycled for
pada make up cooling tower fraksinasi agar lebih use in the fractionation cooling tower makeup system
optimal pemanfaatannya. to optimize its utilization.
2. Pengaliran Air Bekas Pakai 2. Wastewater Discharge
a. Air bekas pakai yang berasal dari sisa cleaning dan a. Used water from cleaning and sinks is directed to
wastafel dialirkan ke Fat Trap, selanjutnya ditransfer the Fat Trap and then transferred to the Waste Water
ke Waste Water Treatment Plant untuk dilakukan Treatment Plant for treatment along with other liquid
pengolaan bersama dengan limbah cair lainnya. waste.
b. Limbah cair tersebut dilakukan pengolahan bersama b. This wastewater is treated together with other
dengan limbah cair lainnya ke Instalasi Pengolahan wastewater at the Wastewater Treatment Plant (WWTP)
Air Limbah (IPAL)/Waste Water Treatment Plant milik owned by the PT Surya Borneo Industri Industrial Park.
Kawasan Industri Surya Borneo (PT SBI). IPAL di The WWTP at the PT Surya Borneo Industri Industrial
Kawasan Industri Surya Borneo (PT SBI) dibangun Park was built to address environmental pollution
untuk mengatasi adanya pencemaran lingkungan yang generated by the industries operating within the PT
dihasilkan dari industri yang bernaung di Kawasan Surya Borneo Industri Industrial Park and serves as
Industri Surya Borneo (PT SBI) dan sebagai salah satu one of the supporting facilities offered to investors.
fasilitas pendukung yang ditawarkan kepada investor. The wastewater treatment process at the PT Surya
Proses pengolahan air limbah di kawasan industri PT. Borneo Industri industrial estate involves the treatment
Surya Borneo Industri adalah pengolahan air limbah of wastewater originating from industrial sources
yang berasal dari industri (baik limbah domestik (including both domestic and industrial wastewater).
maupun limbah industri). Untuk proses pengolahan The wastewater treatment process for wastewater
air limbah yang dibuang ke Kawasan Industri Surya discharged into the PT Surya Borneo Industri industrial
Borneo (PT SBI) dibagi menjadi lima tahapan: estate is divided into five stages:
• Proses Penampungan awal dan pemantauan • Initial Storage and monitoring process
• Proses Aerasi untuk biodegradasi • Aeration Process for biodegradation
• Proses clarifier system (penjernihan dan • Clarifier system process (clarification and
pemisahan sludge) sludge separation)
• Proses Penyaringan dan penjernihan • Filtration and Clarification Process
• Penampungan hasil proses yang sesuai dengan • Storage of process byproducts in accordance with
permen no 3 th 2010 tentang limbah kawasan Ministerial Regulation No. 3 of 2010 on industrial
industri zone waste
c. Air proses olahan dari proses pengolahan limbah yang c. Treated process water from the wastewater treatment
dilakukan Kawasan Industri Surya Borneo (PT SBI) process at the PT Surya Borneo Industri industrial
yang telah memenuhi baku mutu akan dimanfaatkan park, which meets quality standards, will be used for
untuk keperluan penggunaan kebutuhan air pencucian filter backwashing, cooling tower makeup water, and
filter, air make up cooling tower dan penyiraman plant irrigation within the industrial park.
tanaman di area kawasan industri.
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3. Air hasil olahan dari proses pengelolaan limbah 3. The treated water from the wastewater treatment
senantiasa diuji secara rutin di Laboratorium Internal process is routinely tested daily in the Internal
setiap hari untuk memastikan kualitasnya tetap sesuai Laboratory to ensure that its quality remains up to
standar. Selain itu, analisis menyeluruh terhadap standard. In addition, a comprehensive analysis of
seluruh parameter limbah juga dilakukan setiap enam all wastewater parameters is conducted every six
bulan sekali melalui Laboratorium Lingkungan yang months by an officially accredited Environmental
telah terakreditasi resmi. Laboratory.
Kualitas Air Limbah (Rata-rata Tahunan)
Wastewater Quality (Annual Average)
Satuan Baku Mutu* Hasil Uji 2025
Parameter Status
Unit Quality Standard* 2025 Test Results
pH - 6-9 6.50 Comply
BOD mg/L 50 18.80 Comply
COD mg/L 100 53.97 Comply
TSS mg/L 150 8.55 Comply
Minyak & Lemak mg/L 15 1.45 Comply
Oils & Fats
*Mengacu pada Peraturan Menteri LH No. 3 Tahun 2010 / Peraturan yang berlaku.
*Pursuant to Minister of Environment Regulation No. 3 of 2010 / applicable regulations.
EVALUASI DAN PEMANTAUAN KINERJA PERFORMANCE EVALUATION AND
MONITORING
Perseroan menetapkan indikator kinerja yang ketat untuk The Company has established strict performance indicators
memastikan efektivitas pengelolaan air, yaitu: to ensure the effectiveness of water management, namely:
1. Pemantauan Harian 1. Daily Monitoring
Uji kualitas air limbah dilakukan setiap hari di Wastewater quality tests are conducted daily at the
Laboratorium Internal untuk parameter kunci. Internal Laboratory for key parameters.
2. Uji Laboratorium Independen 2. Independent Laboratory Testing
Setiap 6 bulan sekali, dilakukan uji kualitas air limbah Every 6 months, comprehensive wastewater quality
secara komprehensif oleh Laboratorium Lingkungan testing is conducted by an Environmental Laboratory
terakreditasi KAN untuk memastikan kepatuhan penuh accredited by KAN to ensure full compliance with
terhadap regulasi. regulations.
3. Evaluasi Volume 3. Volume Assessment
Pada tahun 2025, total penggunaan air tercatat In 2025, total water usage increased by 30.98%
meningkat sebesar 30,98% dibandingkan tahun compared to 2024, from 453,364 m³ to 593,832 m³. This
2024, yaitu dari 453.364 m³ menjadi 593.832 m³. change reflects adjustments in water usage patterns
Perubahan ini mencerminkan adanya penyesuaian during the reporting period, without diminishing the
dalam pola pemanfaatan air selama periode pelaporan, company’s commitment to continue managing water
tanpa mengurangi komitmen perusahaan untuk terus resources responsibly and sustainably.
mengelola sumber daya air secara bertanggung jawab
dan berkelanjutan.
Perseroan akan terus meningkatkan kapasitas The Company will continue to increase its treatment
pengolahan, memperluas pemanfaatan air daur ulang, capacity, expand the use of recycled water, and optimize its
serta mengoptimalkan infrastruktur pengolahan untuk treatment infrastructure to ensure that the environmental
memastikan dampak terhadap lingkungan tetap minimal. impact remains minimal.
Peseroan berkomitmen untuk: The Company is committed to:
1. Mengembangkan teknologi pemanfaatan air 1. Developing technologies for the reuse of wastewater,
bekas pakai,
2. Meningkatkan proporsi air daur ulang, 2. Increasing the proportion of recycled water,
3. Memperkuat pemantauan kualitas air limbah secara 3. Strengthening real-time monitoring of wastewater
real-time, quality, and
4. dan bekerja sama dengan kawasan industri SBI untuk 4. Collaborating with the SBI industrial park to improve
meningkatkan efisiensi pengolahan. treatment efficiency.
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Pendekatan ini memastikan bahwa pengelolaan air tidak This approach ensures that water management not only
hanya mematuhi regulasi, tetapi juga memberikan nilai complies with regulations but also provides added value
tambah bagi keberlanjutan lingkungan dan operasi jangka for environmental sustainability and the Company’s long-
panjang Perseroan. term operations.
ASPEK KEANEKARAGAMAN HAYATI BIODIVERSITY ASPECT
Letak operasional Perseroan yang berada pada jarak cukup The Company’s operational sites are located at a
jauh dari kawasan konservasi hutan lindung menjadikan considerable distance from protected forest conservation
aktivitas usaha Perseroan tidak menimbulkan dampak areas, meaning that the Company’s business activities
langsung terhadap kelestarian dan keanekaragaman hayati do not have a direct impact on the conservation and
di sekitarnya. [OJK F.9] biodiversity of the surrounding areas. [OJK F.9]
Perseroan memahami bahwa kerusakan lingkungan The Company understands that environmental damage
dapat menimbulkan berbagai risiko dan dampak yang can pose various risks and detrimental impacts on life.
merugikan bagi kehidupan. Sebagai bentuk tanggung As a form of responsibility, the Company is committed
jawab, Perseroan berkomitmen untuk berperan aktif dalam to playing an active role in preserving the environment
menjaga kelestarian lingkungan serta mendukung upaya and supporting sustainable efforts to conserve the earth.
pelestarian bumi secara berkelanjutan.
Hingga akhir tahun 2025, pendekatan Perseroan dalam Through the end of 2025, the Company’s approach to
mendukung perlindungan keanekaragaman hayati supporting biodiversity conservation will be implemented
dilakukan melalui langkah-langkah berikut: [OJK F.10] through the following measures: [OJK F.10]
1. Area dengan Nilai Konservasi Tinggi 1. Area of High Conservation Value
Perseroan memastikan bahwa pemasok bahan baku The Company ensures that its raw material
tidak melakukan aktivitas yang berdampak pada suppliers do not engage in activities that impact
kawasan dengan nilai konservasi tinggi, sebagaimana high conservation value areas, as stipulated in the
diatur dalam Kebijakan Sustainability dan Kebijakan applicable Sustainability Policy and NDPE Policy.
NDPE yang berlaku.
2. Perlindungan Flora dan Fauna 2. Protection of Flora and Fauna
Melalui proses seleksi dan evaluasi pemasok, Through the supplier selection and evaluation
Perseroan mendorong kepatuhan terhadap peraturan process, the Company promotes compliance with
lingkungan hidup serta komitmen untuk tidak environmental regulations and a commitment to avoid
melakukan praktik yang merusak habitat alami. practices that damage natural habitats.
3. Perlindungan atau Penanganan Gambut 3. Peatland Protection or Management
Dalam rantai pasoknya, Perseroan mensyaratkan Within its supply chain, the Company requires
kepatuhan terhadap prinsip NDPE untuk memastikan compliance with the NDPE principles to ensure the
tidak adanya praktik yang merusak ekosistem gambut. absence of practices that damage peatland ecosystems.
4. Penanganan Kebakaran Hutan 4. Forest Fire Management
Komitmen terhadap pencegahan kebakaran The commitment to fire prevention is reinforced
ditegaskan melalui kebijakan internal dan persyaratan through internal policies and requirements for
kepada pemasok untuk tidak menggunakan metode suppliers to refrain from using burning methods in
pembakaran dalam pengelolaan lahan. land management.
5. Perlindungan Lahan dan Masyarakat Adat 5. Land and Indigenous Peoples Protection
Dalam hubungan dengan pemasok, Perseroan In its relationships with suppliers, the Company
mensyaratkan penghormatan terhadap hak requires respect for the rights of indigenous peoples
masyarakat adat dan komunitas lokal sesuai dengan and local communities in accordance with sustainability
prinsip keberlanjutan dan ketentuan peraturan principles and applicable laws and regulations.
perundang-undangan yang berlaku.
ASPEK EMISI EMISSIONS ASPECT
PENGELOLAAN EMISI [OJK F.11] [IDX EMISSIONS MANAGEMENT [OJK F.11] [IDX
E-01, IDX E-02] E-01, IDX E-02]
Penggunaan energi dalam mendukung kegiatan operasional The Company’s energy consumption in support of its
Perseroan turut memberikan kontribusi terhadap timbulnya operational activities contributes to greenhouse gas
emisi gas rumah kaca (GRK) yang berpotensi memengaruhi (GHG) emissions, which have the potential to impact
perubahan iklim. Menyadari hal tersebut, Perseroan telah climate change. Recognizing this, the Company has taken
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mengambil berbagai langkah untuk meningkatkan efisiensi various steps to improve energy efficiency while utilizing
energi sekaligus memanfaatkan sumber energi terbarukan renewable energy sources as part of its commitment to
sebagai bagian dari komitmen terhadap pengurangan emisi. reducing emissions.
Dalam proses pelaporan emisi gas rumah kaca, Perseroan In its greenhouse gas emissions reporting process, the
mencatat emisi pada cakupan 1, yang berasal dari Company records emissions under Scope 1, which come
penggunaan bahan bakar untuk operasional, penggunaan from fuel consumption for operations, fuel consumption for
BBM untuk mobil operasional, penggantian freon AC, company vehicles, air conditioner refrigerant replacement,
APAR dan water treatment. fire extinguishers, and water treatment.
Emisi pada cakupan 2 berasal dari penggunaan energi Scope 2 emissions come from energy use, such as
seperti listrik dan steam, termasuk yang bersumber dari electricity and steam, including those sourced from
fasilitas pendukung di kawasan industri seperti power supporting facilities within industrial zones, such as power
plant, genset, dan boiler. plants, generators, and boilers.
Sementara itu, emisi pada cakupan 3 berasal dari aktivitas Meanwhile, Scope 3 emissions come from activities within
dalam rantai nilai perusahaan, baik dari kegiatan hulu the company’s value chain, encompassing both upstream
maupun hilir yang tidak dikendalikan secara langsung and downstream operations not directly controlled by the
oleh Perseroan. Sumber emisi ini mencakup pembelian Company. These emission sources include the procurement
barang dan jasa, transportasi dan distribusi bahan baku of goods and services, the transportation and distribution
maupun produk, perjalanan dinas karyawan, aktivitas of raw materials and products, employee business travel,
pemasok, hingga penggunaan produk oleh pelanggan. supplier activities, and the use of products by customers.
Sumber Emisi GRK Satuan
2025 2024 2023
GHG Emission Source Unit
BBM (scope 1) Ton Co2-eq 7.111,02 5.299,58 8.420,84
Fuel (scope 1)
Listrik (scope 2) Ton Co2-eq 31.385,96 - -
Electricity (scope 2)
Perjalanan Dinas (scope 3) Ton Co2-eq 635.234,45 - -
Official Travel (scope 3)
Jumlah Emisi Ton Co2-eq 673.731,43 5.299,58 8.420,84
Total Emission
Jumlah Produksi MT 1.216.740 816.353 1.557.538
Total Production
Intensitas Emisi GRK/Ton Ton Co2-eq/MT 0,5537 0,0065 0,0054
Emission Intensity GHG/Ton
Catatan: Perhitungan Emisi GRK atas pemakaian BBM menggunakan referensi pedoman teknis penghitungan baseline emisi GRK sector berbasis
energi, Bappenas, 2014.
Note: The calculation of GHG emissions from fuel consumption refers to the technical guidelines for calculating the GHG emission baseline for the
energy-based sector, issued by Bappenas in 2014
Perseroan secara rutin melakukan pemantauan terhadap The Company routinely monitors greenhouse gas
emisi gas rumah kaca (GRK) dan intensitas emisi yang timbul (GHG) emissions and emission intensity arising from
dari kegiatan operasionalnya sebagai bagian dari pengelolaan its operational activities as part of its sustainable
kinerja lingkungan yang berkelanjutan. Hingga akhir tahun environmental performance management. By the end
buku 2025, total emisi GRK yang dihasilkan tercatat sebesar of the 2025 fiscal year, total GHG emissions recorded
673.731,43 ton CO₂-eq, meningkat 12.612,92% dibandingkan amounted to 673,731.43 tons of CO₂-eq, an increase of
tahun 2024 sebesar 5.299,58 ton CO₂-eq. 12,612.92% compared to 5,299.58 tons of CO₂-eq in 2024.
Sejalan dengan hal tersebut, intensitas emisi GRK per In line with this, GHG emission intensity per ton of
ton produksi pada tahun 2025 tercatat sebesar 0,5537 production in 2025 was recorded at 0.5537 tons of CO₂-
ton CO₂-eq/MT, lebih tinggi dibandingkan 0,0065 ton eq/MT, higher than 0.0065 tons of CO₂-eq/MT in 2024
CO₂-eq/MT pada tahun 2024 dan 0,0054 ton CO₂-eq/ and 0.0054 tons of CO₂-eq/MT in 2023.
MT pada tahun 2023.
Peningkatan tersebut terutama dipengaruhi oleh This increase was primarily driven by the 2025 emissions
perhitungan emisi pada tahun 2025 yang telah mencakup calculation, which now encompasses the entirety of
keseluruhan scope 1, scope 2, dan scope 3. Adapun Scope 1, Scope 2, and Scope 3. The scope 3 coverage
cakupan scope 3 telah diperluas hingga meliputi 9 kategori has been expanded to include 9 emission categories:
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Sustainability Value in Every Drop Nilai Keberlanjutan dalam Setiap Tetesnya emisi, yaitu barang dan jasa yang dibeli, barang modal, purchased goods and services, capital goods, upstream emisi hulu dari bahan bakar dan energi, transportasi emissions from fuels and energy, transportation of raw raw materials, pembuangan sampah, perjalanan dinas, materials, waste disposal, business travel, employee perjalanan karyawan dari dan ke kantor, aset sewaan, commuting to and from the office, leased assets, and serta transportasi dan distribusi produk yang dijual. transportation and distribution of sold products. With a Dengan cakupan pengukuran yang lebih luas, data emisi broader measurement scope, the 2025 emissions data tahun 2025 mencerminkan inventarisasi dan pelaporan reflects a more comprehensive emissions inventory and emisi yang lebih komprehensif dibandingkan tahun-tahun reporting compared to previous years. sebelumnya. UPAYA DAN PENCAPAIAN PENGURANGAN EFFORTS AND ACHIEVEMENTS IN EMISI [OJK F.12][IDX E-07] EMISSION REDUCTION [OJK F.12][IDX E-07] Sebagai bentuk dukungan terhadap upaya pengendalian As part of its support for national efforts to control emisi gas rumah kaca di tingkat nasional, Perseroan secara greenhouse gas emissions, the Company consistently konsisten berupaya menekan dan mengelola emisi yang strives to reduce and manage emissions arising from its timbul dari kegiatan operasional. Salah satu langkah yang operational activities. One of the steps taken is to maximize dilakukan adalah dengan memaksimalkan penggunaan energi the use of renewable energy derived from oil palm shells. terbarukan yang bersumber dari cangkang kelapa sawit. Pada tahun buku 2025, energi listrik yang dihasilkan In fiscal year 2025, the electricity generated reached mencapai 16.949.650 kWh, mengalami penurunan 16,949,650 kWh, a decrease of -17.88% compared to sebesar -17,88% dibandingkan dengan tahun sebelumnya the previous year, which recorded 20,639,799 kWh. This yang tercatat sebesar 20.639.799 kWh. Energi tersebut energy was fully utilized to support the Company’s factory dimanfaatkan sepenuhnya untuk mendukung kegiatan operations. In addition, the Company has also initiated operasional pabrik Perseroan. Selain itu, Perseroan juga the use of electric-powered operational vehicles, such as telah menginisiasi penggunaan kendaraan operasional reach trucks and electric bicycles, to support more efficient berbasis listrik, seperti reach truck dan sepeda listrik, internal activities and align with emission reduction efforts. guna mendukung aktivitas internal yang lebih efisien dan selaras dengan upaya pengurangan emisi. Mengacu pada Peraturan Menteri Lingkungan Hidup No. 7 In accordance with Minister of Environment Regulation Tahun 2007, yang mewajibkan pemantauan berkala terhadap No. 7 of 2007, which mandates periodic monitoring of sumber-sumber emisi udara, Perseroan secara rutin air emission sources, the Company routinely monitors melakukan pengawasan terhadap emisi kendaraan maupun emissions from vehicles and stationary emission sources sumber emisi tidak bergerak di lingkungan operasional. within its operational areas. If monitoring results indicate Apabila hasil pemantauan menunjukkan adanya nilai emisi emission levels exceeding quality standards, the Company yang melebihi baku mutu, Perseroan segera melakukan immediately performs maintenance and adjustments on the perawatan dan penyesuaian pada peralatan terkait untuk relevant equipment to ensure compliance with applicable memastikan kepatuhan terhadap standar yang berlaku. standards. ASPEK LIMBAH DAN EFLUEN WASTE AND EFFLUENT ASPECTS PENGELOLAAN LIMBAH DAN EFLUEN WASTE AND EFFLUENT MANAGEMENT [OJK [OJK F.13, F.14] [IDX E-05] F.13, F.14] [IDX E-05] Dalam proses operasionalnya, Perseroan menghasilkan Throughout its operations, the Company generates solid limbah padat dan cair yang diklasifikasikan ke dalam and liquid waste classified into two categories: non- dua kategori, yaitu limbah non-B3 dan limbah B3. Jenis hazardous waste and hazardous waste. Non-hazardous limbah non-B3 meliputi sampah umum, kertas, alat tulis waste includes general trash, paper, office supplies, and kantor (ATK), serta limbah cair yang berasal dari aktivitas liquid waste from domestic activities such as water from domestik seperti air hasil Mandi, Cuci, Kakus (MCK), yang bathing, washing, and toilet use (MCK), which is not tidak termasuk dalam kategori berbahaya. classified as hazardous. Limbah B3 adalah limbah berbahaya yang dihasilkan Hazardous waste (B3) is waste generated from production dari kegiatan produksi, antara lain meliputi limbah SBE, activities, including SBE waste, used oil, used rags, used oli bekas, kain majun bekas, baterai bekas, aki bekas, batteries, used car batteries, filter cartridges, filter cloth, cartridge filter, filter cloth, filter sleeve, filter shock, bag filter sleeves, filter shocks, bag filters, oil-fuel filters, filter, oil-fuel filter, kaleng cat bekas, drum bekas oli atau used paint cans, used oil or fuel drums, used chemical BBM, kemasan bekas bahan kimia dan lampu TL/neon. containers, and fluorescent/neon lights. 172 2025 Laporan Keberlanjutan Sustainability Report
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Dalam pengelolaan limbah padat non-B3, Perseroan In managing non-hazardous solid waste, the Company
bekerja sama dengan Dinas Kebersihan setempat collaborates with the local sanitation department to ensure
untuk memastikan pembuangan dilakukan ke Tempat that waste is disposed of at a landfill in accordance with
Pembuangan Akhir (TPA) sesuai ketentuan yang berlaku. applicable regulations. In addition, the management of
Selain itu, pengelolaan limbah non-B3 seperti sampah non-hazardous waste, such as general waste, is also
umum juga dilakukan melalui Bank Sampah Unit di area carried out through Waste Banks located within the
operasional Perseroan guna mendukung pengelolaan Company’s operational areas to support more effective
limbah yang lebih efektif dan berkelanjutan. and sustainable waste management.
Untuk limbah cair, Perseroan menerapkan sistem Instalasi For liquid waste, the Company operates a Wastewater
Pengolahan Air Limbah (IPAL), di mana air limbah diolah Treatment Plant (WWTP) system, in which wastewater
terlebih dahulu guna menurunkan kadar pencemar is treated to reduce pollutant levels before being
sebelum dialirkan ke badan air, sebagai bentuk tanggung discharged into water bodies, as part of its commitment
jawab terhadap pelestarian lingkungan. Berkat upaya- to environmental conservation. Thanks to these efforts,
upaya tersebut, tidak ada tumpahan limbah yang terjadi no wastewater spills occurred during the reporting year.
selama tahun pelaporan. [OJK F.15] [OJK F.15]
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Jumlah Limbah yang Dihasilkan Perseroan
Amount of Waste Generated by the Company
Total limbah
Tahun Jenis dan sumber limbah Satuan yang dihasilkan Mekanisme Pengolahan Limbah
Year Waste types and sources Unit Total generated Waste Management Mechanism
waste
Limbah tidak berbahaya
Non-hazardous waste
2025 Limbah domestik seper ti Kg 57.130 Perseroan mengelola limbah padat melalui kerja sama
sampah domestik, kertas dan dengan Dinas Lingkungan Hidup Kotawaringin Barat, serta
ATK melakukan pemilahan sampah organik dan non-organik
Domestic waste such as baik di kantor maupun di pabrik. Selain itu, pengelolaan
household waste, paper, and limbah non-B3 seperti sampah umum juga dilakukan melalui
office supplies (ATK) Bank Sampah Unit Perseroan sebagai bagian dari upaya
penerapan prinsip 3R (Reduce, Reuse, Recycle).
The Company manages solid waste through a partnership
with the West Kotawaringin Environmental Agency and sorts
organic and non-organic waste both at its offices and at its
factories. In addition, the management of non-hazardous
waste, such as general waste, is carried out through the
Company’s Waste Bank as part of its efforts to implement
the 3R principles (Reduce, Reuse, Recycle).
Limbah cair seperti air dari M3 2.507 Dikelola melalui instalasi pengolahan air limbah (IPAL).
kegiatan domestik MCK Managed through a wastewater treatment plant (WWTP).
Liquid waste such as water
from domestic activities (MCK)
2024 Limbah domestik seper ti Kg 44.385 Perseroan mengelola limbah padat bekerja sama dengan
sampah domestik, kertas dan Dinas Kebersihan. Meskipun begitu, Perseroan telah
ATK menyediakan tempat sampah yang sudah terpilah untuk
Domestic waste such as sampah organik dan non-organik, baik di kantor Perseroan
household trash, paper, and maupun di pabrik.
office supplies The Company manages solid waste in collaboration with
the Sanitation Department. However, the Company has also
provided segregated trash bins for organic and non-organic
waste, both at the Company's office and in the factory.
Limbah cair seperti air dari M3 2.762 Dikelola melalui instalasi pengolahan air limbah (IPAL).
kegiatan domestik MCK Managed through a wastewater treatment plant (WWTP).
Liquid waste such as water
from domestic activities
(MCK)
2023 Limbah padat seperti kertas Kg 46.965 Perseroan mengelola limbah padat bekerja sama dengan
dan ATK Dinas Kebersihan. Meskipun begitu, Perseroan telah
Solid waste such as paper and menyediakan tempat sampah yang sudah terpilah untuk
office supplies (ATK) sampah organik dan non-organik, baik di kantor Perseroan
maupun di pabrik.
The Company manages solid waste in collaboration with
the Sanitation Department. However, the Company has also
provided segregated trash bins for organic and non-organic
waste, both at the Company's office and in the factory
Limbah cair seperti air dari M3 25.728 Dikelola melalui instalasi pengolahan air limbah (IPAL).
kegiatan domestik MCK Managed through a wastewater treatment plant (WWTP).
Liquid waste such as water
from domestic activities (MCK)
Limbah berbahaya
Hazardous waste
2025 Limbah B3 Ton 10.355 Dikelola dengan cara dikumpulkan di gudang limbah B3
B3 waste sebagai tempat pembuangan sementara (TPS) sebelum
diserahkan kepada pihak ketiga. Perseroan bekerja sama
dengan pihak ketiga yang telah memiliki izin dan sertifikat
dalam mengelola limbah B3.
Managed by collecting waste in a designated Temporary
Disposal Site (TPS) before being handed over to a third
party. The Company collaborates with third parties that are
licensed and certified to manage hazardous and B3 waste.
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Jumlah limbah
yang dialihkan
Jumlah limbah
ke tempat Jumlah limbah Target
yang diolah untuk
pembuangan akhir diolah untuk Pengurangan Upaya pengurangan limbah yang telah
didaur ulang
tanpa pengolahan digunakan Kembali limbah dilakukan
Amount of waste
pengolahan Amount of waste Waste reduction Waste reduction efforts undertaken
processed for
Amount of waste processed target
recycling
diverted to landfill
without treatment
56.917 129 82.8 0,5% Menggunakan kertas bekas/limbah untuk
digunakan kembali (penggunaan kertas bolak
balik) dan menjual limbah yang bisa didaur ulang
Using recycled paper (printing on both sides of
the paper) and selling recyclable waste
0 2413 2.507 0 Dengan menggunakan air secara bijak dan
memanfaatkan limbah cair untuk digunakan
kembali
By using water wisely and reusing wastewater
44.166 219 0 0,5% Menggunakan kertas bekas/limbah untuk
digunakan kembali (penggunaan kertas bolak
balik)
Using waste paper/waste to used reuse (use of
paper back and forth)
0 1.854 2.762 0 Dengan menggunakan air secara bijak dan
memanfaatkan limbah cair untuk digunakan
kembali
By using water wisely and reusing wastewater
46,674 284 0 0,6% Menggunakan kertas bekas/limbah untuk
digunakan kembali (penggunaan kertas bolak
balik)
Using waste paper/waste to used reuse (use of
paper back and forth)
0 4,288 21,270 0 Dengan menggunakan air secara bijak dan
memanfaatkan limbah cair untuk digunakan
kembali
By using water wisely and reusing wastewater
10.355 0 0 0 -
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Jumlah Limbah yang Dihasilkan Perseroan
Amount of Waste Generated by the Company
Total limbah
Tahun Jenis dan sumber limbah Satuan yang dihasilkan Mekanisme Pengolahan Limbah
Year Waste types and sources Unit Total generated Waste Management Mechanism
waste
2024 Limbah B3 Ton 11.204 • Dikelola dengan cara dikumpulkan di suatu tempat
B3 waste yang telah disediakan sebagai Tempat Pembuangan
Sementara (TPS) sebelum diserahkan kepada pihak
ketiga.
• Perseroan bekerja sama dengan pihak ketiga yang telah
memiliki izin dan sertifikat dalam mengelola limbah B3.
• Managed by collecting waste in a designated Temporary
Disposal Site (TPS) before being handed over to a third
party.
• The Company collaborates with third parties that are
licensed and certified to manage hazardous and B3
waste.
2023 Limbah B3 Ton 5.002 • Dikelola dengan cara dikumpulkan di suatu tempat
B3 waste yang telah disediakan sebagai Tempat Pembuangan
Sementara (TPS) sebelum diserahkan kepada pihak
ketiga.
• Perseroan bekerja sama dengan pihak ketiga yang telah
memiliki izin dan sertifikat dalam mengelola limbah B3.
• Managed by collecting waste in a designated Temporary
Disposal Site (TPS) before being handed over to a third
party.
• The Company collaborates with third parties that are
licensed and certified to manage hazardous and B3
waste.
ASPEK PENGADUAN TERKAIT ENVIRONMENTAL COMPLAINT ISSUES
LINGKUNGAN HIDUP [OJK F.16] [OJK F.16]
Sebagai wujud transparansi dan tanggung jawab As a demonstration of transparency and accountability
terhadap masyarakat, Perseroan menyediakan saluran to the public, the Company provides a channel for
pengaduan terkait lingkungan hidup melalui Departemen environmental complaints through the Downstream
Sustainability Downstream yang dapat dihubungi melalui Sustainability Department, which can be contacted at
nomor 085183001130 atau surel pengaduan@cbut.co.id. 085183001130 or via email at pengaduan@cbut.co.id.
Dalam pelaksanaan kegiatan operasionalnya, Perseroan In carrying out its operational activities, the Company
senantiasa menjunjung tinggi kepatuhan terhadap seluruh consistently upholds compliance with all applicable
peraturan yang berlaku mengenai pengelolaan lingkungan regulations regarding environmental management.
hidup. Sepanjang periode pelaporan, Perseroan tidak Throughout the reporting period, the Company received
menerima laporan maupun pengaduan terkait pengelolaan no reports or complaints regarding environmental
lingkungan, serta tidak menghadapi tuduhan pelanggaran, management, nor did it face any allegations of violations,
denda, atau sanksi hukum dalam bentuk apa pun yang fines, or legal sanctions of any kind related to environmental
berkaitan dengan aspek lingkungan. matters.
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Jumlah limbah
yang dialihkan
Jumlah limbah
ke tempat Jumlah limbah Target
yang diolah untuk
pembuangan akhir diolah untuk Pengurangan Upaya pengurangan limbah yang telah
didaur ulang
tanpa pengolahan digunakan Kembali limbah dilakukan
Amount of waste
pengolahan Amount of waste Waste reduction Waste reduction efforts undertaken
processed for
Amount of waste processed target
recycling
diverted to landfill
without treatment
11.204 0 0 0 -
5.002 0 0 0 -
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Sustainability Value in Every Drop Nilai Keberlanjutan dalam Setiap Tetesnya Kinerja Sosial Social Performance ASPEK KETENAGAKERJAAN EMPLOYMENT ASPECT MEMBANGUN SUMBER DAYA MANUSIA BUILDING AN INCLUSIVE AND YANG INKLUSIF DAN BERDAYA SAING COMPETITIVE WORKFORCE [GRI 3-3] [GRI 3-3] Perseroan memandang Sumber Daya Manusia (SDM) The Company views Human Resources (HR) not merely bukan sekadar aset, melainkan mitra strategis utama as an asset, but as a key strategic partner in realizing the dalam mewujudkan visi hilirisasi kelapa sawit yang vision of sustainable palm oil downstream processing. The berkelanjutan. Perseroan menyadari sepenuhnya bahwa Company fully recognizes that its operational activities kegiatan operasional Perseroan menimbulkan dampak have both actual and potential impacts on the economy baik aktual maupun potensial terhadap perekonomian and social welfare, particularly in the creation of decent dan kesejahteraan sosial, khususnya dalam penciptaan jobs and the improvement of purchasing power among lapangan kerja yang layak dan peningkatan daya beli communities in the Company’s operational areas. masyarakat di wilayah operasional Perseroan. Di sisi lain, Perseroan juga mengidentifikasi adanya On the other hand, the Company also identifies potential potensi risiko dampak negatif, seperti ketidakseimbangan risks of negative impacts, such as work-life imbalance kehidupan kerja (work-life balance) dan risiko kehilangan and the risk of losing top talent (talent turnover), which, talenta terbaik (talent turn-over), yang jika tidak dikelola if not managed with precision, can hinder operational dengan presisi, dapat menghambat stabilitas operasional stability and the fulfillment of workers’ human rights. serta pemenuhan hak asasi pekerja. Oleh karena itu, Therefore, the Company bears full responsibility for 178 2025 Laporan Keberlanjutan Sustainability Report
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Perseroan bertanggung jawab penuh untuk mengelola directly managing these impacts through a structured,
dampak ini secara langsung melalui pendekatan human-centric management approach.
manajemen yang terstruktur dan berpusat pada manusia
(human-centric).
Sebagai landasan tata kelola dalam pengelolaan SDM, As the foundation of its human resources management,
Perseroan memegang teguh komitmen terhadap peraturan the Company remains firmly committed to complying with
perundang-undangan yang berlaku, termasuk Undang- applicable laws and regulations, including the Labor Law
Undang Ketenagakerjaan No. 13 Tahun 2003 serta standar No. 13 of 2003 and relevant international labor standards.
ketenagakerjaan internasional yang relevan.
Komitmen ini tertuang dalam kebijakan Perseroan, This commitment is set out in the Company’s policies,
yaitu Peraturan Perusahaan dan Kebijakan Sumber namely the Company Regulations and Human Resources
Daya Manusia, termasuk SOP-HRDGA.GN-010 tentang Policy, including SOP-HRDGA.GN-010 regarding
Prosedur Penerimaan dan Seleksi Tenaga Kerja. Kebijakan the Procedures for the Recruitment and Selection of
ini menegaskan prinsip kesetaraan kesempatan (equal Employees. These policies affirm the principle of equal
opportunity), di mana setiap proses rekrutmen, remunerasi, opportunity, whereby every recruitment, compensation,
dan pengembangan karier didasarkan pada kompetensi dan and career development process is based on competence
kinerja, tanpa memandang latar belakang suku, agama, ras, and performance, regardless of ethnic, religious, racial,
maupun gender. Perseroan menjamin lingkungan kerja yang or gender background. The Company guarantees a work
bebas dari praktik diskriminasi dan kerja paksa sebagai environment free from discrimination and forced labor as
bentuk penghormatan tertinggi terhadap Hak Asasi Manusia. the highest form of respect for Human Rights.
Untuk menerjemahkan kebijakan tersebut menjadi tindakan To reflect these policies into concrete actions aimed
dalam memitigasi risiko dan memaksimalkan dampak at mitigating risks and maximizing positive impacts,
positif, Perseroan menerapkan strategi pengelolaan SDM the Company is implementing a comprehensive human
yang komprehensif sepanjang tahun 2025. Strategi ini resources management strategy through 2025. This
mencakup pemberian paket remunerasi dan tunjangan yang strategy includes offering competitive compensation
kompetitif, perlindungan jaminan sosial (BPJS Kesehatan dan and benefits packages, social security coverage (BPJS
Ketenagakerjaan) bagi seluruh karyawan purnawaktu, serta Health and Employment) for all full-time employees, and
penyediaan fasilitas kesehatan yang memadai. Lebih jauh, providing adequate healthcare facilities. Furthermore,
Perseroan mendukung kesejahteraan keluarga karyawan the Company supports the well-being of employees’
melalui kebijakan cuti melahirkan (maternity leave) dan cuti ayah families through maternity and paternity leave policies that
(paternity leave) yang menjamin hak karyawan untuk kembali guarantee employees’ right to return to work in the same
bekerja (return to work) pada posisi yang sama. Perseroan juga position. The Company also provides a transparent and
menyediakan mekanisme pengaduan (grievance mechanism) confidential grievance mechanism to address potential
yang transparan dan rahasia untuk menangani potensi keluhan labor complaints fairly and promptly.
ketenagakerjaan secara adil dan cepat.
Efektivitas dari seluruh pendekatan manajemen ini The effectiveness of all these management approaches is
dievaluasi secara berkala dengan melibatkan partisipasi evaluated on a regular basis with the active participation
aktif pemangku kepentingan, terutama karyawan. of stakeholders, particularly employees. Through
Melalui forum komunikasi seperti Lembaga Kerja Sama communication forums such as the Bipartite Cooperation
(LKS) Bipartit dan survei kepuasan karyawan, Perseroan Body (LKS) and employee satisfaction surveys, the
menjaring aspirasi karyawan yang kemudian menjadi Company gathers employee feedback, which then serves
dasar pengambilan keputusan strategis. Masukan ini as the basis for strategic decision-making. This feedback
telah mendorong Perseroan untuk terus menyempurnakan has encouraged the Company to continuously refine its
kebijakan kesejahteraan dan program pelatihan agar tetap welfare policies and training programs to ensure they
relevan dengan kebutuhan tenaga kerja. remain relevant to the workforce’s needs.
Keberhasilan pengelolaan aspek ketenagakerjaan pada The success of labor management in 2025 is measured
tahun 2025 terukur melalui indikator kinerja utama, yakni by key performance indicators, namely maintaining a low
terjaganya tingkat perputaran karyawan (turnover rate) di employee turnover rate and a high employee retention
level yang rendah dan tingginya tingkat retensi karyawan rate following maternity leave. This achievement confirms
pasca-cuti melahirkan. Pencapaian ini menegaskan that the Company’s strategy has been effective in creating
bahwa strategi Perseroan telah berjalan efektif dalam a conducive, safe, and respectful work environment for
menciptakan lingkungan kerja yang kondusif, aman, dan every individual, while also serving as a strong foundation
menghargai setiap individu, sekaligus menjadi fondasi for CBUT’s sustainable business growth.
kuat bagi pertumbuhan bisnis CBUT yang berkelanjutan.
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KESETARAAN DAN KESEMPATAN EQUALITY AND EMPLOYMENT
BEKERJA [OJK F.18] [IDX S-01] OPPORTUNITIES [OJK F.18] [IDX S-01]
Perseroan berupaya kuat memastikan kesetaraan The Company is strongly committed to ensuring equal
kesempatan bekerja bagi seluruh karyawan tanpa employment opportunities for all employees without
membedakan gender, suku, agama, ras, maupun discrimination based on gender, ethnicity, religion,
golongan. Perseroan menerapkan kebijakan nol toleransi race, or social group. The Company enforces a zero-
terhadap diskriminasi, yang dituangkan dalam Peraturan tolerance policy against discrimination, which is outlined
Perusahaan dan Perjanjian Kerja Bersama (PKB) serta in the Company Regulations and the Collective Labor
dioperasionalkan melalui SOP-HRDGA.GN-010 tentang Agreement (CLA) and implemented through SOP-
Prosedur Penerimaan dan Seleksi Tenaga Kerja. Seluruh HRDGA.GN-010 regarding the Procedures for Hiring and
keputusan ketenagakerjaan, termasuk rekrutmen, Selecting Employees. All employment decisions, including
remunerasi, penilaian kinerja, pengembangan kompetensi, recruitment, compensation, performance evaluation,
dan promosi jabatan, dilaksanakan berdasarkan prinsip competency development, and promotion, are made
meritokrasi dengan kriteria objektif yang berlaku setara based on the principle of meritocracy using objective
bagi seluruh karyawan. criteria that apply equally to all employees.
Sejalan dengan itu, Perseroan memandang kesetaraan In line with this, the Company views gender equality as a
gender sebagai indikator penting dalam keberlanjutan key indicator of social sustainability and HR management
sosial dan strategi pengelolaan SDM. Perseroan memantau strategy. The Company monitors and discloses the
dan mengungkap komposisi karyawan laki-laki dan composition of male and female employees at all job
perempuan pada seluruh tingkat jabatan sebagai dasar levels as a basis for evaluating gender representation and
evaluasi representasi gender dan pemerataan peluang equal opportunity (see disclosure S-01). The Company
(lihat pengungkapan S-01). Perseroan meyakini bahwa believes that an inclusive and equitable work environment
lingkungan kerja yang inklusif dan setara memperkuat enhances productivity, the quality of decision-making,
produktivitas, kualitas pengambilan keputusan, serta daya and the Company’s competitiveness in attracting and
saing Perseroan dalam menarik dan mempertahankan retaining talent, while also supporting the fulfillment of
talenta, sekaligus mendukung pemenuhan ekspektasi stakeholder expectations regarding the implementation
pemangku kepentingan terkait penerapan prinsip ESG. of ESG principles.
Informasi terperinci terkait komposisi karyawan Perseroan Detailed information regarding the Company’s workforce
yang mencerminkan implementasi dari kebijakan composition, which reflects the implementation of these
kesetaraan dan keberagaman tersebut, telah disampaikan equity and diversity policies, is provided in the Company
pada Bab Profil Perusahaan. Profile chapter.
PEREKRUTAN KARYAWAN BARU DAN NEW EMPLOYEE HIRES AND EMPLOYEE
PERGANTIAN KARYAWAN [IDX S-03] [GRI TURNOVER [IDX S-03] [GRI 401-1]
401-1]
Rekrutmen Karyawan Baru Berdasarkan Kelompok Usia
(Dalam Orang)
New Employee Hiring by Age Group
(In Persons)
Kelompok Usia
2025 2024
Age Group
< 30 tahun 43 10
< 30 years old
30 – 50 tahun 12 6
30–50 years old
>50 tahun 0 0
>50 years old
Total 55 16
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Komposisi Karyawan Baru Berdasarkan Jenis Kelamin
(Dalam Orang)
Breakdown of New Hires by Gender
(In Persons)
Uraian
2025 2024
Description
Pria 47 14
Male
Wanita 8 2
Female
Total 55 16
Rekrutmen Karyawan Baru Berdasarkan Wilayah Kerja
(Dalam Orang)
New Employee Hiring by Geographic Region
(In Persons)
Wilayah
2025 2024
Region
Pangkalan Bun 1 2
Jakarta 0 0
Kota Tempene 54 14
Tempene Region
Total 55 16
Komposisi Karyawan Berhenti Bekerja Berdasarkan Kelompok Usia
(Dalam Orang)
Breakdown of Employees Who Left the Company by Age Group
(In Persons)
Kelompok Usia
2025 2024
Age Group
< 30 tahun 12 10
< 30 years old
30 – 50 tahun 11 13
30–50 years old
>50 tahun 1 2
>50 years old
Total 24 25
Komposisi Karyawan Berhenti Bekerja Berdasarkan Jenis Kelamin
(Dalam Orang)
Breakdown of Employees Who Left the Company by Age Group
(In Persons)
Uraian
2025 2024
Description
Pria 20 23
Male
Wanita 4 2
Female
Total 24 25
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Komposisi Karyawan Berhenti Bekerja Berdasarkan Wilayah Kerja
(Dalam Orang)
Breakdown of Employees Who Left Their Jobs by Geographic Region
(In Persons)
Wilayah
2025 2024
Region
Pangkalan Bun 24 25
Jakarta 0 0
Total 24 25
Latar Belakang Karyawan Berhenti Bekerja
(Dalam Orang)
Reasons for Employee Resignations
(In Persons)
Uraian
2025 2024
Description
Pensiun - -
Retirement
Meninggal Dunia - -
Death
Pelanggaran - -
Violation
Mengundurkan Diri 24 19
Resignation
Program Pensiun Sukarela - 6
Voluntary Retirement Program
Total 24 25
KESEJAHTERAAN DAN REMUNERASI EMPLOYEE BENEFITS AND COMPENSATION
Tunjangan yang Diberikan Kepada Benefits Provided to Full-Time Employees
Karyawan Purnawaktu yang Tidak Diberikan That Are Not Provided to Employees on a
Kepada Karyawan Pada Kurun Waktu Fixed-Term or Part-Time Basis [GRI 401-2]
Tertentu atau Paruh Waktu [GRI 401-2]
Selain remunerasi, Perseroan turut menjamin kesejahteraan In addition to remuneration, the Company ensures
karyawan dengan menyediakan beragam fasilitas dan employee welfare by providing various facilities and
manfaat yang disesuaikan dengan status kekaryawanan benefits tailored to employment status and job level.
serta tingkat jabatan. Beberapa di antaranya mencakup: Some of these include:
Uraian Karyawan Purnawaktu Karyawan Paruh Waktu
Description Permanent Employees Contract Employees
Gaji ✓ ✓
Salary
Tunjangan Hari Raya ✓ ✓
Holiday Allowance
Asuransi Jiwa ✓ ✓
Life Insurance
BPJS Kesehatan ✓ ✓
BPJS Health Insurance
Akses ke Klinik Kesehatan ✓ ✓
Access to Health Clinics
Tunjangan Kecelakaan Kerja ✓ ✓
Work Accident Allowance
Kepemilikan Saham ✓ ✓
Stock Ownership
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Perseroan berkomitmen membangun lingkungan kerja The Company is committed to fostering a work
yang mendorong terciptanya keseimbangan antara environment that promotes a healthy work-life balance
pekerjaan dan kehidupan pribadi karyawan. for its employees.
Upah Minimum Regional [OJK F.20] The Minimum Regional Wage [OJK F.20]
Dalam memberikan remunerasi kepada karyawan, Perseroan In providing compensation to employees, the Company
mematuhi kebijakan yang berlaku di Indonesia terkait complies with applicable Indonesian policies regarding
remunerasi dan memberikan gaji pokok di atas Upah Minimum compensation and provides a base salary above the Provincial
Provinsi (UMP), serta ditambah dengan fasilitas lainnya. Hal Minimum Wage (UMP), supplemented by other benefits. This
ini juga merupakan upaya Perseroan dalam meningkatkan is also part of the Company’s efforts to improve employee
kesejahteraan dan produktivitas karyawan yang berdampak welfare and productivity, which in turn contributes to the
pada peningkatan perekonomian masyarakat. Perseroan juga growth of the local economy. The Company also ensures
memastikan bahwa pekerja outsourced memenuhi gaji pokok that outsourced workers receive a base salary that meets
terendah provinsi sesuai dengan aturan pemerintah daerah the provincial minimum wage in accordance with applicable
yang berlaku. Sistem kompensasi disesuaikan dengan kriteria local government regulations. The compensation system is
penentuan rasio gaji berdasarkan kompetensi karyawan dan aligned with criteria for determining salary ratios based on
jenjang jabatan sehingga remunerasi yang diberikan bersifat employee competencies and job levels, ensuring that the
adil dan setara, tanpa perbedaan rasio gaji pokok antara remuneration provided is fair and equitable, with no disparity
karyawan wanita dan pria. in base salary ratios between female and male employees.
Rasio Gaji Karyawan Pria dan Wanita Berdasarkan Level Jabatan Tahun 2025
Pay Ratio Between Male and Female Employees by Job Level in 2025
Rasio Gaji Pokok
Level Jabatan
Base Salary Ratio
Job Level
(Male:Female)
Manager & Senior Manager 1:1
Supervisor dan Section Head 1:1
Staff 1:1
Non-Staff 1:1
Rasio Gaji Karyawan Tingkat Terendah Ratio of Lowest-Level Employee Salaries to the
dengan Upah Minimum Provinsi Setempat Local Provincial Minimum Wage
Perseroan berkomitmen memberikan remunerasi yang The Company is committed to providing fair and competitive
adil dan kompetitif bagi seluruh karyawan dengan tetap compensation to all employees while complying with
mematuhi ketentuan perundang-undangan yang berlaku applicable laws and regulations in each operational region.
di setiap wilayah operasional. Bagi karyawan tetap pada For permanent employees at the lowest level, the Company
level terendah, Perseroan memastikan pemberian imbalan ensures that compensation is at least equal to the provincial
minimal setara dengan upah minimum provinsi yang minimum wage set by the government.
ditetapkan Pemerintah.
Tabel berikut menyajikan upah karyawan sesuai dengan The following table presents employee wages according to
provinsi tempat Perseroan menjalankan operasinya. the provinces where the Company operates.
Upah Minimum Imbal Jasa Karyawan
Provinsi/Daerah Provinsi/Regional Tingkat Terendah
Area Operasional Rasio
Compensation
Operational Area Province/Region Provincial/Regional Ratio
for Lowest-Level
Minimum Wage Employees
Tempenek Kotawaringin Barat Rp3.700.659 Rp3.700.659 1:1
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Cuti Melahirkan [GRI 401-3] Maternity Leave [GRI 401-3]
Perseroan senantiasa memastikan bahwa hak-hak The Company consistently ensures that employees’ rights
karyawan terpenuhi, salah satunya adalah memberikan are upheld, one of which is providing leave entitlements to
hak cuti pada karyawan. Hak-hak cuti termasuk cuti employees. Leave entitlements, including maternity leave
melahirkan bagi seluruh karyawan telah diatur dalam for all employees, are regulated in the Employee Leave,
prosedur cuti, izin dan tunjangan cuti karyawan (SOP- Permission, and Leave Allowance Procedures (SOP-HRDGA.
HRDGA.GN-009). Bagi karyawan wanita, Perseroan GN-009). For female employees, the Company provides 90
memberikan cuti selama 90 hari, sedangkan untuk days of leave, while male employees accompanying their
karyawan pria yang mendampingi proses persalinan wives during childbirth are granted 2 (two) days of leave.
istri mereka melahirkan mendapatkan cuti 2 (dua) hari. In 2025, 12 male employees utilized their parental leave
Pada tahun 2025, terdapat 12 orang karyawan pria yang entitlement, and all have returned to work following the
menggunakan hak cuti parental dan seluruhnya telah conclusion of their leave.
kembali bekerja setelah masa cuti berakhir.
Rincian data terkait hak cuti, tingkat kembali bekerja, Details regarding leave entitlements, return-to-work rates,
dan tingkat retensi berdasarkan gender disajikan dalam and retention rates by gender are presented in the following
tabel berikut: table:
2025 2024
Uraian
Description Wanita Pria Wanita Pria
Female Male Female Male
Jumlah karyawan yang berhak cuti 28 185 26 153
Number of employees entitled to leave
Jumlah karyawan yang mengambil hak cuti 28 185 18 134
Number of employees who took leave
Jumlah karyawan yang kembali setelah cuti 28 185 17 125
Number of employees who returned after leave
Jumlah karyawan yang tetap bekerja hingga 12 bulan 28 185 17 125
setelah mengambil cuti
Number of employees who remained employed for 12
months after taking leave
Return to work rate 100 100 100 100
Retention rate 100 100 88 43
HAK ASASI DAN HUBUNGAN INDUSTRIAL HUMAN RIGHTS AND LABOR RELATIONS
Kebebasan Berserikat [GRI 2-30] Freedom of Association [GRI 2-30]
Perseroan menghormati dan menjunjung tinggi hak asasi The Company respects and upholds the fundamental rights of
setiap pekerja, termasuk hak kebebasan untuk berserikat, every worker, including the freedom of association, assembly,
berkumpul, dan menyampaikan pendapat sebagaimana and expression, as guaranteed by Law No. 13 of 2003 on
dijamin dalam Undang-Undang No. 13 Tahun 2003 tentang Manpower and the ILO (International Labour Organization)
Ketenagakerjaan serta konvensi ILO (International Labour Conventions, namely No. 87 concerning Freedom of
Organization) atau Organisasi Buruh Internasional No. Association and Protection of the Right to Organize, as well
87 tentang Kebebasan Berserikat dan Perlindungan Hak as ILO Convention No. 98 concerning the Right to Organize
untuk Berorganisasi serta Konvensi ILO No. 98 tentang and Collective Bargaining.
Hak untuk Berorganisasi dan Melakukan Perundingan
Bersama.
Komitmen ini diwujudkan melalui dukungan Perseroan This commitment is realized through the Company’s support
terhadap keberadaan Lembaga Kerja Sama (LKS) Bipartit for the existence of the Bipartite Cooperation Body (LKS) as
sebagai wadah komunikasi yang efektif antara manajemen an effective communication channel between management
dan karyawan guna menciptakan hubungan industrial and employees to foster harmonious industrial relations.
yang harmonis.
Penentuan syarat kerja dan kondisi ketenagakerjaan di The determination of employment terms and conditions
lingkungan Perseroan disepakati secara musyawarah within the Company is agreed upon through consensus.
mufakat. Per 31 Desember 2025, seluruh karyawan As of December 31, 2025, all employees are covered by
telah tercakup dalam pengaturan hubungan kerja yang formalized employment arrangements in accordance with the
diformalkan sesuai ketentuan internal Perseroan. Hal ini Company’s internal regulations. This reflects the Company’s
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mencerminkan komitmen Perseroan dalam membangun commitment to fostering harmonious industrial relations and
hubungan industrial yang harmonis serta mendorong encouraging employee involvement in discussions regarding
keterlibatan karyawan dalam pembahasan aspek welfare and working conditions.
kesejahteraan dan kondisi kerja.
Ketentuan internal pengaturan hubungan kerja Perseroan The Company’s internal regulations governing employment
tersebut mengatur secara komprehensif hak dan relationships comprehensively address the rights and
kewajiban karyawan maupun perusahaan, termasuk aspek obligations of both employees and the Company, including
remunerasi, jam kerja, tunjangan, perlindungan, serta aspects of compensation, working hours, benefits, protection,
mekanisme penyelesaian hubungan industrial, dengan and mechanisms for resolving industrial relations, while
tetap mengacu pada peraturan perundang-undangan yang adhering to applicable laws and regulations. Through the
berlaku. Melalui penerapan kebijakan yang terdokumentasi implementation of documented and universally applicable
dan berlaku secara menyeluruh, Perseroan memastikan policies, the Company ensures legal certainty, equal
adanya kepastian hukum, kesetaraan perlakuan, dan treatment, and consistent labor standards for all employees
konsistensi standar ketenagakerjaan bagi seluruh without exception.
karyawan tanpa pengecualian.
Kebijakan Hak Asasi Manusia dan Kejadian Human Rights Policies and Incidents of Human
Pelanggaran HAM [IDX S-07, S-08, S-09] Rights Violations [IDX S-07, S-08, S-09]
Perseroan menempatkan penghormatan terhadap Hak Asasi The Company regards respect for Human Rights as a
Manusia (HAM) sebagai pilar fundamental dalam etika bisnis fundamental pillar of its business ethics and operational
dan keberlanjutan operasional. Kebijakan HAM Perseroan sustainability. The Company’s Human Rights Policy is
terintegrasi secara komprehensif di dalam Pedoman comprehensively integrated into its Code of Conduct
Etika dan Perilaku (Code of Conduct) serta Peraturan and other corporate regulations. This policy reflects the
Perusahaan lainnya. Kebijakan ini mencerminkan komitmen Company’s firm commitment to protecting the fundamental
tegas Perseroan untuk melindungi hak-hak dasar yang rights inherent to every individual, including the rights to
melekat pada setiap individu, meliputi hak atas kebebasan, freedom, equality, and the protection of dignity, as well as
kesetaraan, dan perlindungan martabat, serta menjamin ensuring a work environment free from discrimination and
lingkungan kerja yang bebas dari diskriminasi dan eksploitasi. exploitation.
Dokumen kebijakan ini dapat diakses oleh publik dan This policy document is available to the public and all
seluruh pemangku kepentingan melalui situs web stakeholders on the Company’s official website at the
resmi Perseroan pada tautan berikut https://www. following link: https://www.citraborneoutama.co.id/id/gcg/
citraborneoutama.co.id/id/gcg/kode-etik. kode-etik.
Untuk memastikan kebijakan tersebut berjalan efektif To ensure that these policies are effectively implemented and
dan mencegah terjadinya pelanggaran HAM, Perseroan to prevent human rights violations, the Company enforces
menerapkan standar kepatuhan yang ketat terhadap strict compliance standards with applicable labor laws.
Undang-Undang Ketenagakerjaan yang berlaku. Upaya Preventive measures are taken by ensuring that:
pencegahan dilakukan dengan memastikan bahwa:
1. Kontrak Kerja: Seluruh perjanjian kerja disusun secara 1. Employment Contracts: All employment agreements
adil, transparan, dan legal sesuai regulasi. are drafted fairly, transparently, and in compliance
with applicable regulations.
2. Pengupahan: Penerapan struktur upah yang memenuhi 2. Compensation: Implementation of a wage structure
atau melampaui Upah Minimum Regional (UMR) that meets or exceeds the applicable Regional
yang berlaku. Minimum Wage (UMR).
3. Hak Normatif: Pemenuhan hak cuti, jaminan sosial, 3. Statutory Rights: Provision of leave entitlements,
dan jam kerja yang manusiawi. social security, and humane working hours.
4. Kebebasan Beribadah: Penyediaan fasilitas dan waktu 4. Freedom of Worship: Provision of adequate facilities
yang memadai bagi karyawan untuk menjalankan and time for employees to practice their religion in
ibadah sesuai keyakinannya. accordance with their beliefs.
Pemantauan penerapan kebijakan terhadap HAM Monitoring of the implementation of human rights policies
dilakukan secara berkala melalui mekanisme pengawasan is conducted on a regular basis through internal oversight
internal dan saluran pengaduan (whistleblowing system). mechanisms and a whistleblowing system. Based on the
Berdasarkan hasil pemantauan sepanjang tahun 2025, results of monitoring throughout 2025, the Company is
Perseroan dengan bangga melaporkan bahwa tidak proud to report that there were no incidents of human rights
terdapat kejadian pelanggaran HAM di seluruh unit violations across all operational units. The Company has
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Sustainability Value in Every Drop Nilai Keberlanjutan dalam Setiap Tetesnya operasional. Perseroan berhasil mempertahankan rekor successfully maintained a zero-incident record in the areas nihil kasus dalam aspek hubungan industrial, perselisihan of labor relations, wage disputes, and discrimination. pengupahan, maupun diskriminasi. Tenaga Kerja Anak dan Tenaga Kerja Child Labor And Forced Labor [OJK F.19] Paksa [OJK F.19] [IDX S-10] [IDX S-10] Perseroan mengelola karyawan dengan berpedoman pada The Company manages its employees in accordance ketentuan yang berlaku, termasuk Undang-Undang No. with applicable regulations, including Law No. 13 of 2003 13 Tahun 2003 tentang Ketenagakerjaan. Untuk menjamin on Manpower. To ensure compliance, the Company has kepatuhan, Perseroan menetapkan Peraturan Perusahaan established Company Regulation No. Kep.70/DTT/HIJ- No. Kep.70/DTT/HIJ-SYAKER/XII/2021 yang mengatur usia SYAKER/XII/2021, which governs the minimum age of minimum karyawan serta jam kerja. employees and working hours. Hanya individu berusia minimal 18 tahun yang dapat Only individuals aged 18 or older may be hired, under a diterima bekerja, dengan sistem lima hari kerja per five-day workweek (Monday–Friday) with an eight-hour minggu (Senin–Jumat) dan durasi kerja delapan jam per workday, divided into three shifts: Shift I (7:00 AM–3:00 hari, terbagi dalam tiga shift: Shift I (07.00–15.00), Shift PM), Shift II (3:00 PM–11:00 PM), and Shift III (11:00 PM–7:00 II (15.00–23.00), dan Shift III (23.00–07.00). Sepanjang AM). Throughout the reporting period, these provisions periode pelaporan, ketentuan ini telah dijalankan secara have been consistently enforced without any cases of child konsisten tanpa adanya kasus pekerja anak maupun kerja labor or forced labor, reflecting the Company’s commitment paksa, sehingga mencerminkan komitmen Perseroan to creating a safe, healthy, and legally compliant work dalam menciptakan lingkungan kerja yang aman, sehat, environment. dan sesuai ketentuan hukum. KESELAMATAN DAN KESEHATAN KERJA OCCUPATIONAL SAFETY AND HEALTH Keselamatan dan Kesehatan Kerja (K3) merupakan topik Occupational Safety and Health (OHS) is a material topic material bagi Perseroan mengingat kegiatan operasional for the Company, given that its operational activities involve melibatkan mesin, peralatan, energi, dan aktivitas kerja machinery, equipment, energy, and work activities that pose yang memiliki potensi bahaya. Pengelolaan K3 yang potential hazards. Effective OHS management has positive efektif memberikan dampak positif berupa perlindungan impacts, including the protection of worker safety, increased keselamatan tenaga kerja, peningkatan produktivitas, productivity, and operational continuity, while also supporting serta kontinuitas operasional, sekaligus mendukung the fulfillment of workers’ rights to safe and healthy working pemenuhan hak tenaga kerja atas kondisi kerja yang conditions. On the contrary, if not managed properly, the aman dan sehat. Sebaliknya, apabila tidak dikelola secara Company risks facing negative consequences such as memadai, Perseroan berpotensi menghadapi dampak workplace accidents, work-related illnesses, operational negatif seperti kecelakaan kerja, penyakit akibat kerja, disruptions, financial losses, and compliance and reputational gangguan operasional, kerugian finansial, hingga risiko risks. OHS risks may also arise through business relationships, kepatuhan dan reputasi. Risiko K3 juga dapat timbul melalui particularly from contractor workers and third parties under hubungan bisnis, khususnya dari pekerja kontraktor dan the Company’s operational control; therefore, the Company pihak ketiga yang berada di bawah kendali operasional establishes OHS compliance requirements for business Perseroan, sehingga Perseroan menetapkan persyaratan partners operating within the Company’s work areas. kepatuhan K3 bagi mitra kerja yang beraktivitas di area kerja Perseroan. Perseroan mengelola topik ini melalui penerapan Sistem The Company manages this issue through the implementation Manajemen Keselamatan dan Kesehatan Kerja (SMK3) of an Occupational Health and Safety Management System yang terintegrasi dalam sistem manajemen Perseroan, (SMK3) that is integrated into the Company’s management mengacu pada peraturan perundang-undangan yang system, in accordance with applicable laws and regulations, berlaku, termasuk Undang-Undang No. 1 Tahun 1970 including Law No. 1 of 1970 on Occupational Safety and tentang Keselamatan Kerja dan PP No. 50 Tahun 2012 Government Regulation No. 50 of 2012 on the Implementation tentang Penerapan SMK3, serta perolehan sertifikasi of OSHMS, as well as the attainment of ISO 45001:2018 ISO 45001:2018 dengan status tahun 2025 sebesar certification, with a budget of Rp26,000,000 for 2025. Rp26.000.000. Penerapan K3 dijalankan secara terencana, terukur, The implementation of OHS is carried out in a planned, terstruktur, dan terintegrasi melalui proses identifikasi measurable, structured, and integrated manner through the bahaya, penilaian risiko, dan penetapan pengendalian processes of hazard identification, risk assessment, and the 186 2025 Laporan Keberlanjutan Sustainability Report
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sesuai hierarki pengendalian, disertai prosedur kerja establishment of controls in accordance with the hierarchy
aman, pemakaian APD, inspeksi dan pemeliharaan of controls, accompanied by safe work procedures, the use
peralatan, pelatihan dan simulasi tanggap darurat, serta of APD, equipment inspection and maintenance, emergency
investigasi insiden untuk memastikan tindakan korektif dan response training and simulations, as well as incident
pencegahan berulang. Komitmen tersebut juga diperkuat investigations to ensure corrective actions and prevent
melalui Kebijakan Sistem Manajemen Terintegrasi dan recurrence. This commitment is further reinforced by the
Kebijakan Sustainability yang menegaskan perbaikan Integrated Management System Policy and the Sustainability
berkelanjutan, pemenuhan standar mutu, pencegahan Policy, which emphasize continuous improvement, compliance
pencemaran, dan pencegahan kecelakaan maupun with quality standards, pollution prevention, and the prevention
penyakit akibat kerja. of accidents and illnesses due to work.
Efektivitas pengelolaan K3 dipantau melalui evaluasi The effectiveness of OHS management is monitored through
berkala dan pemantauan indikator kinerja, antara lain periodic evaluations and the tracking of performance
jumlah dan tingkat kecelakaan kerja, tingkat keparahan indicators, including the number and rate of workplace
insiden, temuan inspeksi/audit, tingkat kepatuhan accidents, the severity of incidents, inspection/audit findings,
penggunaan APD, tindak lanjut hasil investigasi, serta the rate of APD compliance, follow-up on investigation results,
pelaksanaan pelatihan K3. Temuan yang diperoleh and the implementation of OHS training. Lessons learned from
dari audit, inspeksi, dan investigasi digunakan untuk audits, inspections, and investigations are used to update
memperbarui prosedur kerja serta memperkuat program work procedures and strengthen risk control programs. The
pengendalian risiko. Keterlibatan pemangku kepentingan involvement of internal stakeholders, particularly workers and
internal, terutama pekerja dan perwakilan pekerja melalui worker representatives through OHS/P2K3 communication
forum komunikasi K3/P2K3, sosialisasi, inspeksi bersama, forums, outreach, joint inspections, and hazard and complaint
serta mekanisme pelaporan bahaya dan keluhan, menjadi reporting mechanisms, forms the basis for developing control
dasar penyusunan tindakan pengendalian dan penilaian measures and assessing program effectiveness, ensuring the
efektivitas program, sehingga pengelolaan K3 Perseroan Company’s OHS management remains consistent, compliant,
tetap konsisten, patuh, dan responsif terhadap kondisi and responsive to operational conditions. [GRI 3-3]
operasional. [GRI 3-3]
Pada tahun 2025, Sertifikasi ISO 45001:2018 untuk Sistem In 2025, the Company obtained ISO 45001:2018 certification
Manajemen K3 telah diperoleh Perseroan. Pencapaian ini for its Occupational Health and Safety Management System.
mencerminkan komitmen Perseroan dalam menerapkan This achievement reflects the Company’s commitment to
manajemen keselamatan dan kesehatan kerja secara consistently implementing occupational health and safety
konsisten di seluruh aktivitas operasional. management across all operational activities.
Lingkungan Bekerja yang Layak Dan A Decent and Safe Working Environment
Aman [OJK F.21] [IDX S-11] [OJK F.21] [IDX S-11]
Perseroan berkomitmen penuh untuk menghadirkan The Company is fully committed to providing a work
lingkungan kerja yang tidak hanya aman dan sehat, environment that is not only safe and healthy, but also
tetapi juga layak dan nyaman bagi seluruh karyawan. decent and comfortable for all employees. This commitment
Komitmen ini diwujudkan melalui penyediaan infrastruktur is realized through the provision of adequate infrastructure
yang memadai serta jaminan perlindungan kesehatan and comprehensive health protection, in accordance with
yang komprehensif, selaras dengan Undang-Undang Law No. 1 of 1970 on Occupational Safety and applicable
No. 1 Tahun 1970 tentang Keselamatan Kerja dan standar workplace standards.
kelayakan kerja yang berlaku.
Aspek Fasilitas/Program Ketersediaan
Aspect Facilities/Programs Availability
Jaminan kesehatan BPJS Kesehatan/Asuransi Ya
Health insurance BPJS Health/Insurance Yes
Jaminan kecelakaan kerja BPJS TK (JKK/JKM) Ya
Work Accident Insurance Insurance/Death Benefit) Yes
Layanan kesehatan di lokasi Klinik/Pos kesehatan/P3K Ya
On-site healthcare services Clinic/Health Post/First Aid Station Yes
Sanitasi Toilet & sarana kebersihan Ya
Sanitation Restrooms & sanitation facilities Yes
Kenyamanan Ruang makan/kantin Ya
Convenience Dining room/cafeteria Yes
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Aspek Fasilitas/Program Ketersediaan
Aspect Facilities/Programs Availability
Kebutuhan pekerja Ruang laktasi Ya
Worker needs Lactation room Yes
Keselamatan kebakaran Detektor asap/alarm Ya
Fire safety Smoke detectors/alarms Yes
APAR/Hydrant Ya
Fire extinguishers/hydrants Yes
Evakuasi Jalur evakuasi & titik kumpul Ya
Evacuation Evacuation routes & assembly points Yes
Fasilitas umum Tempat ibadah, area parkir Ya
Public facilities Place of prayer, parking area Yes
Sistem Manajemen Keselamatan dan Occupational Health and Safety Management
Kesehatan Kerja [GRI 403-1] System [GRI 403-1]
Sistem Manajemen Keselamatan dan Kesehatan Kerja The Occupational Safety and Health Management System
(SMK3) merupakan bagian integral dari sistem manajemen (SMK3) is an integral part of the Company’s management
Perseroan yang berfungsi untuk mengendalikan risiko system, designed to control risks associated with work
terkait aktivitas kerja, sehingga tercipta lingkungan kerja activities, thereby creating a safe, efficient, and productive
yang aman, efisien, dan produktif. Penerapan K3 dilakukan work environment. The implementation of OHS is carried out
secara terencana, terukur, terstruktur, dan terintegrasi in a planned, measurable, structured, and integrated manner
melalui SMK3, dengan melibatkan manajemen, karyawan, through the SMK3, involving management, employees, and
maupun serikat pekerja. Upaya ini bertujuan mencegah labor unions. These efforts aim to prevent and minimize work-
serta meminimalkan kecelakaan dan penyakit akibat kerja, related accidents and illnesses, while creating a comfortable,
sekaligus menciptakan lingkungan kerja yang nyaman, efficient, and productivity-supporting work environment.
efisien, dan mendukung produktivitas.
Pemerintah Indonesia melalui UU No. 1 Tahun 1970 The Government of Indonesia, through Law No. 1 of 1970
tentang Keselamatan Kerja serta PP No. 50 Tahun 2012 on Occupational Safety and Government Regulation No. 50
tentang Penerapan Sistem Manajemen Keselamatan dan of 2012 on the Implementation of the Occupational Safety
Kesehatan Kerja (SMK3) mewajibkan setiap pelaku usaha and Health Management System (SMK3), requires every
untuk menerapkan sistem manajemen K3 dalam aktivitas business entity to implement an OHS management system
bisnisnya. Perseroan telah mengimplementasikan SMK3 in its business operations. The Company has implemented
dan saat ini telah mendapatkan Sertifikat ISO 45001:2018. the SMK3 and has currently obtained ISO 45001:2018
certification.
Ketentuan ini juga tertuang dalam Kebijakan Sistem These provisions are also outlined in the Integrated Management
Manajemen Terintegrasi pada aspek Internal Business System Policy under the Internal Business Process section,
Process, yang menegaskan pelaksanaan produksi minyak which emphasizes the production of palm oil and its derivatives
sawit dan turunannya sesuai prinsip keberlanjutan ekonomi, in accordance with the principles of economic, social, and
sosial, dan lingkungan. Hal tersebut diwujudkan dengan environmental sustainability. This is realized by maintaining
menjaga mutu produk sesuai standar pelanggan, melakukan product quality in accordance with customer standards,
perbaikan berkelanjutan terkait mutu, keamanan pangan/ implementing continuous improvements regarding quality,
pakan, pelestarian lingkungan (termasuk pencegahan food/feed safety, environmental conservation (including
pencemaran), serta penerapan keselamatan dan kesehatan pollution prevention), and the application of occupational
kerja untuk mencegah kecelakaan maupun penyakit safety and health to prevent accidents and work-related
akibat kerja (PAK). Selain itu, terkait komitmen terhadap illnesses (PAK). Furthermore, the Company’s commitment
keselamatan dan kesehatan kerja, ditegaskan juga dalam to occupational safety and health is also emphasized in the
Kebijakan Sustainability. Dalam kebijakan tersebut, Sustainability Policy. In this policy, the Company affirms that all
Perseroan menegaskan bahwa seluruh kegiatan operasional operational activities are carried out by ensuring compliance
dilaksanakan dengan memastikan pemenuhan persyaratan with legal requirements regarding Occupational Safety and
perundangan terkait Keselamatan dan Kesehatan Kerja Health (OSH), meeting competency standards in accordance
(K3), pemenuhan standard kompetensi sesuai peraturan K3 with relevant OHS regulations, ensuring the operational
yang relevan, pemenuhan kelayakan operasional peralatan, suitability of equipment, and meeting worker health standards.
serta pemenuhan standard kesehatan pekerja.
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Sistem Manajemen Keselamatan dan Kesehatan Kerja The Occupational Safety and Health Management System
(SMK3) telah menjadi bagian integral dari sistem manajemen (SMK3) has become an integral part of corporate management
perusahaan untuk membangun budaya kerja yang selamat, systems to foster a safe, healthy, and productive work
sehat, dan produktif. Implementasi SMK3 tidak hanya culture. The implementation of SMK3 is not only intended
ditujukan untuk memenuhi kewajiban kepatuhan, tetapi to fulfill compliance obligations but also serves as a strategic
juga menjadi kerangka strategis dalam pengendalian risiko, framework for risk control, the protection of workers’ rights to
perlindungan hak pekerja atas kondisi kerja yang aman, safe working conditions, and the enhancement of operational
serta penguatan keandalan operasional melalui pencegahan reliability through the prevention of incidents and work-
insiden dan penyakit akibat kerja. Dengan pendekatan related illnesses. With this approach, the Company views
tersebut, Perseroan menempatkan K3 sebagai investasi OHS as a long-term investment that supports business
jangka panjang yang mendukung keberlanjutan usaha, sustainability, performance quality, and stakeholder trust.
kualitas kinerja, dan kepercayaan pemangku kepentingan.
SMK3 diimplementasikan dengan memperhatikan The SMK3 is implemented in accordance with applicable
persyaratan hukum yang berlaku di Indonesia, termasuk Indonesian laws and regulations, including Law No. 1 of
Undang-Undang No. 1 Tahun 1970 tentang Keselamatan 1970 on Occupational Safety, Government Regulation No.
Kerja, Peraturan Pemerintah No. 50 Tahun 2012 tentang 50 of 2012 on the Implementation of Occupational Safety
Penerapan Sistem Manajemen K3, serta ketentuan and Health Management Systems, and other relevant
K3 relevan lainnya sesuai karakteristik kegiatan usaha occupational safety and health provisions tailored to the
Perseroan. nature of the Company’s business activities.
Perseroan juga memperkuat pengelolaan K3 dengan The Company also strengthens its OHS management
mengacu pada standar/panduan sistem manajemen dan by referring to recognized management system and risk
manajemen risiko yang diakui, yaitu ISO 45001:2018, serta management standards/guidelines, namely ISO 45001:2018,
pedoman internal yang selaras dengan prinsip identifikasi as well as internal guidelines aligned with the principles
bahaya, penilaian risiko, dan pengendalian risiko melalui of hazard identification, risk assessment, and risk control
hierarki pengendalian dengan Manual Sistem Manajemen through a hierarchy of controls via the Company’s Integrated
Terintegrasi dan Prosedur K3 Perseroan. Management System Manual and OSH Procedures.
Ruang lingkup penerapan SMK3 mencakup seluruh pekerja The scope of SMK3 implementation covers all workers under
yang berada di bawah kendali operasional Perseroan, termasuk the Company’s operational control, including permanent
karyawan tetap, karyawan kontrak, dan pekerja pihak ketiga/ employees, contract employees, and third-party workers/
kontraktor yang bekerja di lingkungan Perseroan. Sistem ini contractors working within the Company’s premises. This
mencakup aktivitas operasional utama dan aktivitas pendukung system covers primary operational activities and supporting
yang memiliki potensi bahaya, termasuk kegiatan produksi, activities that pose potential hazards, including production,
pemeliharaan, utilitas, logistik internal, pekerjaan kantor, serta maintenance, utilities, internal logistics, office work, and
aktivitas lain yang relevan. SMK3 juga berlaku pada seluruh other relevant activities. SMK3 also applies to all of the
lokasi kerja Perseroan. Apabila terdapat pekerja, aktivitas, atau Company’s work locations. If there are workers, activities,
tempat kerja yang belum tercakup, Perseroan menjelaskan or workplaces not yet covered, the Company transparently
pengecualian tersebut secara transparan dan menetapkan explains such exclusions and establishes a plan to expand
rencana perluasan cakupan berdasarkan prioritas risiko. coverage based on risk priorities.
Pekerja yang Tercakup dalam Sistem Workers Covered by the Occupational Safety
Manajemen Keselamatan dan Kesehatan and Health Management System [GRI 403-8]
Kerja [GRI 403-8]
Seluruh karyawan tetap maupun tenaga kerja kontrak Perseroan All of the Company’s permanent employees and contract
termasuk dalam lingkup penerapan sistem manajemen workers are covered by the occupational safety and health
K3. Cakupan sistem ini juga meliputi pekerja pihak ketiga/ management system. The scope of this system also includes
kontraktor, mitra kerja serta pemasok yang beroperasi di fasilitas third-party workers/contractors, business partners, and
perusahaan, sehingga setiap pihak yang terlibat dalam kegiatan suppliers operating at the Company’s facilities; therefore, all
operasional wajib mengikuti standar keselamatan yang berlaku. parties involved in operational activities are required to comply
with applicable safety standards.
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Sustainability Value in Every Drop Nilai Keberlanjutan dalam Setiap Tetesnya Perseroan telah menerapkan Sistem Manajemen The Company has implemented an Occupational Safety and Keselamatan dan Kesehatan Kerja (SMK3) sesuai dengan Health Management System (SMK3) in accordance with ketentuan hukum serta standar nasional dan internasional legal requirements and recognized national and international yang diakui, termasuk ISO 45001:2018 dan peraturan K3 standards, including ISO 45001:2018 and government OHS pemerintah. Penerapan ini mencakup seluruh karyawan regulations. This implementation covers all permanent tetap, tenaga kontrak, mitra kerja, pekerja pihak ketiga/ employees, contract workers, business partners, third- kontraktor, dan pemasok yang beraktivitas di fasilitas party workers/contractors, and suppliers operating at the Perseroan, guna memastikan kepatuhan bersama terhadap Company’s facilities, to ensure collective compliance with standar keselamatan yang telah ditetapkan. established safety standards. Jika masih ada kelompok pekerja yang belum tercakup If there are still groups of workers not covered by this dalam sistem ini, Perseroan akan menelusuri faktor system, the Company will investigate the factors causing penyebab pengecualian tersebut dan menetapkan langkah such exclusions and establish strategic measures to expand strategis untuk memperluas cakupan sistem, sehingga the system’s coverage, thereby ensuring the safety of the keselamatan seluruh tenaga kerja dapat terjamin. entire workforce. Pengumpulan data dilakukan melalui pemantauan rutin, Data collection is conducted through routine monitoring, audit berkala, laporan kepatuhan operasional, serta periodic audits, operational compliance reports, and on-site inspeksi di lapangan. Evaluasi kemudian dilaksanakan inspections. Evaluations are then carried out in accordance berdasarkan standar yang berlaku, dengan metode yang with applicable standards, using methods aligned with selaras dengan regulasi nasional dan praktik terbaik national regulations and industry best practices, to ensure industri, guna memastikan keselamatan sekaligus both worker safety and well-being. kesejahteraan pekerja. Pengidentifikasian Bahaya, Penilaian Hazard Identification, Risk Assessment, and Risiko, dan Investigasi Insiden [GRI 403-2] Incident Investigation [GRI 403-2] Perseroan secara rutin melakukan identifikasi bahaya dan The Company routinely conducts hazard identification and penilaian risiko di seluruh area operasional, baik untuk risk assessments across all operational areas, for both routine pekerjaan rutin maupun non-rutin. Setiap potensi bahaya and non-routine work. Each potential hazard is analyzed dianalisis berdasarkan tingkat risiko dan dampaknya based on its risk level and impact on worker safety. In the terhadap keselamatan tenaga kerja. Jika terjadi insiden event of an incident or workplace accident, the Company atau kecelakaan kerja, Perseroan menerapkan prosedur implements a rigorous investigation procedure, including investigasi yang ketat, meliputi pengumpulan bukti, evidence collection, witness interviews, and root cause wawancara saksi, serta analisis akar penyebab, untuk analysis, to ensure effective corrective measures can be memastikan langkah korektif yang efektif dapat diterapkan implemented to prevent similar occurrences in the future. guna mencegah kejadian serupa di masa depan. Proses ini dijalankan dengan menerapkan hierarki This process is carried out by applying a hierarchy of pengendalian untuk menghilangkan bahaya dan controls to eliminate hazards and minimize risks, and involves meminimalkan risiko, serta melibatkan tenaga kerja yang competent personnel. The results of the evaluation are used kompeten. Hasil evaluasi digunakan untuk meningkatkan to continuously improve the effectiveness of the Occupational efektivitas Sistem Manajemen Keselamatan dan Kesehatan Safety and Health Management System (SMK3). Kerja (SMK3) secara berkesinambungan. Perseroan menyediakan mekanisme bagi pekerja The Company provides mechanisms for employees to report untuk melaporkan potensi maupun kondisi berbahaya potential hazards or dangerous conditions in the workplace di lingkungan kerja melalui platform Kartu Observasi through the Environmental and OHS Observation Card Lingkungan dan K3 (KOBLIK3) maupun platform layanan (KOBLIK3) platform and the complaint service platform. To keluhan. Demi menjaga transparansi dan rasa aman, setiap ensure transparency and a sense of security, every report laporan dilindungi dari tindakan pembalasan. Selain itu, is protected from retaliation. In addition, the Company has Perseroan juga menetapkan kebijakan yang memberi hak established a policy granting employees the right to leave a kepada pekerja untuk meninggalkan situasi kerja berisiko work situation that poses a high risk of accidents or work- tinggi terhadap kecelakaan atau penyakit akibat kerja related illnesses without fear of sanctions or retaliation. tanpa khawatir dikenakan sanksi ataupun pembalasan. 190 2025 Laporan Keberlanjutan Sustainability Report
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Dalam menangani insiden kerja, Perseroan menerapkan prosedur When handling workplace incidents, the Company implements
investigasi secara menyeluruh, mencakup pengumpulan bukti, a comprehensive investigation procedure, including evidence
wawancara saksi, hingga analisis akar penyebab. Tujuannya collection, witness interviews, and root cause analysis. The
adalah untuk mengidentifikasi faktor bahaya yang memicu objective is to identify the hazard factors that triggered the
insiden, menilai tingkat risiko, serta menetapkan tindakan incident, assess the risk level, and determine corrective actions
korektif sesuai hierarki pengendalian. Hasil investigasi tersebut in accordance with the hierarchy of controls. The results serve
menjadi dasar perbaikan sistem manajemen K3 agar insiden as the basis for improving the OHS management system to
serupa tidak terjadi di kemudian hari. prevent similar incidents from occurring in the future.
Layanan Kesehatan Kerja [GRI 403-3] Occupational Health Services [GRI 403-3]
Perseroan menyediakan layanan kesehatan kerja yang meliputi The Company provides occupational health services
pemeriksaan kesehatan berkala, pemeriksaan kesehatan that include periodic health checkups, specialized health
khusus, layanan medis darurat, serta akses terhadap fasilitas examinations, emergency medical services, and access to
kesehatan di lokasi kerja. Seluruh tenaga kerja, termasuk healthcare facilities at the workplace. All workers, including
mereka yang bukan karyawan langsung namun berada di those who are not direct employees but are under the
bawah kendali operasional perusahaan, dijamin memiliki akses Company’s operational control, are guaranteed access to
ke klinik dan tenaga medis terlatih di area kerja. clinics and trained medical personnel in the workplace.
Untuk menjamin mutu layanan tersebut, Perseroan To ensure the quality of these services, the Company engages
melibatkan tenaga medis profesional yang kompeten. competent professional medical personnel. Additionally,
Selain itu, evaluasi rutin dilakukan untuk menilai efektivitas routine evaluations are conducted to assess the effectiveness
pelayanan kesehatan kerja agar selalu sesuai dengan of occupational health services to ensure they remain aligned
kebutuhan karyawan dan standar yang berlaku. with employee needs and applicable standards.
Perseroan juga menjalankan program kesehatan preventif The Company also implements preventive health programs
yang dirancang untuk meningkatkan kesadaran pekerja designed to raise workers’ awareness of the importance
mengenai pentingnya menjaga kesehatan. Program ini of maintaining good health. These programs include blood
mencakup skrining tekanan darah, pemeriksaan diabetes, pressure screenings, diabetes screenings, and the detection
serta deteksi penyakit akibat kerja. of work-related illnesses.
Partisipasi, Konsultasi, dan Komunikasi Worker Participation, Consultation, and
Pekerja Tentang Keselamatan dan Communication on Occupational Health and
Kesehatan Kerja [GRI 403-4] Safety [GRI 403-4]
Perseroan mendorong keterlibatan aktif karyawan dalam The Company encourages active employee involvement
program keselamatan kerja dengan membentuk komite in occupational safety programs by establishing an OHS
K3 yang beranggotakan perwakilan dari tenaga kerja Committee composed of representatives from both the
maupun manajemen. Komite ini memiliki peran penting workforce and management. This committee plays a
dalam mengidentifikasi isu-isu keselamatan, merumuskan crucial role in identifying safety issues, formulating policy
rekomendasi kebijakan, serta memantau pelaksanaan recommendations, and monitoring the implementation of
program K3 di lingkungan perusahaan. OHS programs within the company.
Sebagai wujud nyata komitmen keselamatan, Perseroan As a concrete demonstration of its commitment to safety, the
membentuk Panitia Pembina Keselamatan dan Kesehatan Company has formed an Occupational Safety and Health Steering
Kerja (P2K3) yang terdiri dari perwakilan tenaga kerja Committee (P2K3) consisting of representatives from both
dan manajemen. P2K3 berperan dalam mengidentifikasi the workforce and management. The P2K3 is responsible for
potensi bahaya, menyusun rekomendasi kebijakan, serta identifying potential hazards, developing policy recommendations,
melakukan pengawasan atas implementasi program K3. and overseeing the implementation of OHS programs. Through
Melalui pertemuan rutin, komite ini mengevaluasi kondisi regular meetings, this committee evaluates OHS conditions and
K3 dan menetapkan langkah peningkatan yang diperlukan. determines necessary improvement measures.
Selain itu, Perseroan menyediakan sarana komunikasi In addition, the Company provides an open communication
terbuka melalui platform Kartu Observasi Lingkungan dan channel through the Environmental and OHS Observation
K3 (KOBLIK3) yang memungkinkan karyawan melaporkan Card (KOBLIK3) platform, which allows employees to
potensi bahaya atau memberikan masukan terkait aspek report potential hazards or provide feedback regarding
keselamatan kerja. Langkah ini bertujuan memperkuat occupational safety. This initiative aims to strengthen the
budaya keselamatan sehingga tercipta lingkungan kerja safety culture, thereby creating a safer and more conducive
yang lebih aman dan kondusif bagi seluruh pekerja. work environment for all employees.
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Perseroan juga menekankan partisipasi semua pihak yang The Company also emphasizes the participation of all parties
berada di bawah kendali operasional perusahaan, baik karyawan under the company’s operational control, including both
maupun tenaga kerja non-karyawan, dalam pengembangan, employees and non-employee workers, in the development,
penerapan, dan evaluasi Sistem Manajemen Keselamatan implementation, and evaluation of the Occupational Safety
dan Kesehatan Kerja (SMK3). Partisipasi tersebut didukung and Health Management System (SMK3). This participation is
dengan mekanisme konsultasi dan komunikasi yang memberi supported by consultation and communication mechanisms
kesempatan bagi pekerja untuk menyampaikan masukan serta that provide workers with the opportunity to share feedback
memperoleh akses informasi terkait kebijakan dan praktik K3. and access information regarding OHS policies and practices.
Pelatihan Pekerja mengenai Keselamatan Worker Training on Occupational Health and
dan Kesehatan Kerja [GRI 403-5] Safety [GRI 403-5]
Perseroan melaksanakan beragam program pelatihan The Company conducts a variety of workplace safety training
keselamatan kerja yang meliputi penggunaan alat programs covering the use of personal protective equipment
pelindung diri (APD), prosedur penanggulangan kebakaran, (APD), fire safety procedures, disaster preparedness, and
kesiapsiagaan menghadapi bencana, serta penanganan the handling of hazardous materials. This training is provided
bahan berbahaya. Pelatihan ini diberikan kepada seluruh to all employees, including contract workers, to ensure they
karyawan, termasuk tenaga kontrak, untuk memastikan are prepared to handle emergency situations.
mereka siap menghadapi kondisi darurat.
Selain itu, Perseroan secara rutin mengadakan simulasi evakuasi In addition, the Company routinely conducts evacuation drills
dan latihan tanggap darurat guna meningkatkan kesiapan seluruh and emergency response exercises to enhance all employees’
pekerja dalam merespons potensi insiden yang tidak terduga. readiness to respond to potential unforeseen incidents.
Sepanjang tahun 2025, Perseroan telah mengalokasikan biaya Throughout 2025, the Company has allocated funds totaling
sebesar Rp118.300.000 untuk mendukung berbagai program Rp118,300,000 to support these various OSH training
pelatihan K3 tersebut. Rincian kegiatan yang telah dilaksanakan programs. Details of the activities carried out during 2025
selama tahun 2025 dapat dilihat pada tabel berikut. can be seen in the following table.
Kegiatan dan Pelatihan Terkait K3 Tahun 2025
OHS Activities and Training for 2025
No.
Kegiatan Peserta (orang) Biaya (Rp)
Activity Participants (persons) Cost (Rp)
1 Refreshment Pemadam Kebakaran 8 400.000
Firefighter Refresher Course
2 AMDAL B (Penyusun AMDAL) 1 13.500.000
AMDAL B (AMDAL Preparer)
3 Amdal B 6 300.000
4 Basic First Aid 37 1.850.000
5 Bekerja Di Ketinggian 15 750.000
Working at Heights
6 Building Awareness And Basic Understanding Of Waste Management 15 750.000
7 Damkar Kelas C 21 1.050.000
Class C Firefighter Certification
8 Internal Auditor Integrasi QHSE Management System 1 6.100.000
Internal Auditor for Integrated QHSE Management System
9 K3 Lingkungan Kerja 15 750.000
Workplace Health and Safety
10 Line Of Fire 21 1.050.000
11 Line Of Fire For Project 14 700.000
12 Lockout Tagout (Loto) 28 1.400.000
13 Petugas P3K 19 950.000
First Aid Officer
14 Refresh Pemadam Kebakaran Dengan APAR Dan Fire Hydrant 29 1.450.000
Firefighter Refresher Course with Fire Extinguishers and Fire Hydrants
15 Refresh: First Aid 41 2.050.000
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Kegiatan dan Pelatihan Terkait K3 Tahun 2025
OHS Activities and Training for 2025
No.
Kegiatan Peserta (orang) Biaya (Rp)
Activity Participants (persons) Cost (Rp)
16 Sertifikasi Ak3 Lingkungan Kerja 32 8.500.000
Workplace Occupational Safety and Health (K3) Certification
17 Sertifikasi Damkar Kelas C 1 50.000
Class C Firefighter Certification
18 Sertifikasi Damkar Kelas D 26 55.000.000
Class D Firefighter Certification
19 Sertifikasi Petugas K3 2 100.000
Occupational Safety and Health (K3) Officer Certification
20 Sertifikasi Teknisi K3 Listrik 1 20.000.000
Electrical Occupational Safety and Health (K3) Technician Certification
21 Undang-Undang Dasar K3 Dan Bekerja Diketinggian 15 750.000
Basic Occupational Safety and Health (K3) Laws and Working at Heights
22 Unsafe Action, Unsafe Condition, Dan Near Miss 17 850.000
Unsafe Actions, Unsafe Conditions, and Near Misses
Peningkatan Kualitas Kesehatan Pekerja Improving Worker Health Quality [GRI 403-6]
[GRI 403-6]
Perseroan menyelenggarakan beragam program The Company offers a variety of health programs for its
kesehatan bagi tenaga kerja, meliputi asuransi kesehatan, workforce, including health insurance, employee wellness
inisiatif kesejahteraan karyawan, serta kampanye untuk initiatives, and campaigns to promote a healthy lifestyle.
mendorong gaya hidup sehat. Selain itu, perusahaan In addition, the Company also addresses mental health by
juga memperhatikan aspek kesehatan mental dengan providing counseling and psychological support services to
menyediakan layanan konseling dan dukungan psikologis employees in need.
bagi karyawan yang membutuhkan.
Perseroan juga memastikan tenaga kerja, baik karyawan The Company also ensures that its workforce—including
maupun non-karyawan yang berada di bawah kendali both employees and non-employees under the Company’s
operasional perusahaan, memiliki akses terhadap layanan operational control—has access to pharmaceutical and
obat-obatan dan perawatan kesehatan yang tidak terkait healthcare services not directly related to work. These
langsung dengan pekerjaan. Fasilitas ini diberikan melalui benefits are provided through a health insurance program
program asuransi kesehatan yang mencakup layanan that covers general medical services, health screenings, and
medis umum, pemeriksaan kesehatan, serta perawatan specialist care at the Company’s partner healthcare facilities.
spesialis di fasilitas kesehatan mitra perusahaan.
Perseroan juga menghadirkan berbagai program sukarela The Company also offers various voluntary programs to
untuk meningkatkan kualitas kesehatan tenaga kerja, improve the health of its workforce, particularly to address
khususnya dalam mengantisipasi risiko kesehatan yang health risks not directly related to work. These programs
tidak berkaitan langsung dengan pekerjaan. Program ini include healthy lifestyle campaigns, nutrition education,
meliputi kampanye gaya hidup sehat, edukasi gizi, aktivitas fitness activities, and preventive health screenings to detect
kebugaran, serta pemeriksaan kesehatan preventif conditions such as diabetes, gout, high cholesterol, and
guna mendeteksi penyakit seperti diabetes, asam urat, hypertension.
kolesterol, dan hipertensi.
Selain itu, Perseroan memperkuat perhatian pada Additionally, the Company is strengthening its focus on mental
kesehatan mental dengan menyediakan layanan konseling health by providing counseling services and psychological
dan dukungan psikologis bagi pekerja yang membutuhkan. support for employees in need. To ensure easy access, CBUT
Untuk memastikan kemudahan akses, CBUT bekerja sama collaborates with professional staff and provides consultation
dengan tenaga profesional dan menyediakan fasilitas facilities accessible to all employees.
konsultasi yang dapat dijangkau seluruh tenaga kerja.
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Pencegahan dan Mitigasi Dampak dari Prevention and Mitigation of Occupational
Keselamatan dan Kesehatan Kerja yang Health and Safety Impacts Directly Linked by
Secara Langsung Terkait Hubungan Business Relationships [GRI 403-7]
Bisnis [GRI 403-7]
Perseroan menjalankan berbagai langkah pencegahan The Company implements various preventive measures
untuk meminimalkan risiko keselamatan kerja melalui to minimize occupational safety risks through routine
pemantauan rutin lingkungan kerja, pemanfaatan monitoring of the work environment, the use of modern
teknologi keselamatan modern, serta penerapan prosedur safety technology, and the strict application of standard
operasional standar yang ketat. Perusahaan juga menyusun operating procedures. The Company also establishes work
kebijakan kerja yang mendukung keselamatan, termasuk policies that support safety, including regulations on working
pengaturan jam kerja pada pekerjaan dengan risiko tinggi hours for high-risk jobs to prevent fatigue that could lead
untuk mencegah kelelahan yang dapat memicu kecelakaan. to accidents.
Selain itu, Perseroan menerapkan pendekatan menyeluruh In addition, the Company takes a comprehensive approach
dalam mengantisipasi dan mengurangi dampak negatif terhadap to anticipating and mitigating potential negative impacts
kesehatan dan keselamatan kerja yang berpotensi muncul on occupational health and safety arising from operational
dari aktivitas operasional, produk, maupun hubungan bisnis. activities, products, or business relationships. These efforts
Upaya ini dilakukan dengan cara mengidentifikasi, menilai, dan are carried out by identifying, assessing, and controlling
mengendalikan potensi bahaya melalui pemantauan berkala potential hazards through periodic monitoring and the
serta penerapan praktik keselamatan terbaik. implementation of best safety practices.
Sebagai bentuk komitmen lebih lanjut, Perseroan terus As part of its ongoing commitment, the Company continues
mengevaluasi dan menyempurnakan sistem manajemen to evaluate and refine its occupational safety management
keselamatan kerja agar setiap langkah mitigasi yang system to ensure that every mitigation measure taken is
dilakukan efektif dalam menekan risiko sekaligus menjaga effective in reducing risks while safeguarding the well-being
kesejahteraan seluruh tenaga kerja, termasuk pembatasan of all employees, including limiting working hours for high-
jam kerja untuk pekerjaan berisiko tinggi guna mengurangi risk tasks to reduce fatigue that could increase the risk of
kelelahan yang dapat meningkatkan potensi kecelakaan. accidents.
Statistik Kecelakaan Kerja [IDX S-06, Workplace Accident Statistics [IDX S-06,
S-09] [GRI 403-9] S-09] [GRI 403-9]
Perseroan selalu melakukan pencatatan terhadap setiap The Company consistently records every workplace
kecelakaan kerja, mencakup jumlah insiden, tingkat accident, including the number of incidents, their severity,
keparahan, hingga langkah korektif yang diterapkan and the corrective measures implemented to minimize the
untuk meminimalkan potensi kejadian serupa di masa potential for similar incidents in the future. All of this data
mendatang. Seluruh data tersebut dianalisis secara is comprehensively analyzed to strengthen the Company’s
komprehensif guna memperkuat kebijakan dan prosedur safety policies and procedures.
keselamatan perusahaan.
Pada tahun 2025, Perseroan mencatat 3 kecelakaan In 2025, the Company recorded 3 accidents (2 accidents
(Terdapat 2 kecelakaan pada saat berangkat & pulang occurred during commuting to and from work and 1 accident
kerja serta 1 kecelakaan yang mengakibatkan lost time resulting in a lost-time injury) and zero fatalities.
injury) dan zero fatality.
Rekapitulasi Tingkat Kecelakaan Kerja Periode 2023-2025
Recapitulation Of Accident Rate In 2023-2025
Total Jam Kerja Tahun 2025 363.870
Total Working Hours in 2025
Total Kasus Kecelakan 3
Total Number of Accidents
Total Hari Hilang Kerja 58
Total Days Lost
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Hasil Perhitungan Satuan Keterangan
Parameter
Calculation Result Unit Description
Frequency Rate (FR) 8,24 Kasus / 1.000.000 jam Tingkat kekerapan kecelakaan.
Cases / 1,000,000 hours Accident frequency rate.
Severity Rate (SR) 159,4 Hari / 1.000.000 jam Tingkat keparahan (hari hilang).
Days / 1,000,000 hours Severity rate (days lost).
Incident Rate (IR) 1,40% Persentase (%) 1,4% dari total karyawan mengalami kecelakaan.
Percentage (%) 1.4% of all employees were involved in an
accident.
Penyakit Akibat Kerja [GRI 403-10] Occupational Diseases [GRI 403-10]
Sebagai bentuk dedikasi dalam menciptakan lingkungan As part of its commitment to creating a safe and healthy
kerja yang aman dan sehat, Perseroan secara proaktif work environment, the Company proactively monitors and
melakukan pemantauan serta mitigasi terhadap potensi mitigates potential risks that could endanger employees.
risiko yang dapat membahayakan karyawan. Sepanjang Throughout 2025, the Company continues to identify
2025, Perseroan terus mengidentifikasi berbagai faktor various risk factors, ranging from chemical exposure
risiko, mulai dari paparan bahan kimia, kondisi ergonomi and suboptimal ergonomic conditions to psychosocial
yang kurang ideal, hingga tekanan psikososial. Upaya stress. These preventive efforts were implemented
pencegahan ini dilaksanakan melalui pemeriksaan through routine health checkups, increased awareness
kesehatan rutin, peningkatan kesadaran terkait kesehatan regarding occupational health, and the implementation
kerja, serta penerapan program K3 berbasis pencegahan. of OHS program to prevent accidents.
Hasil pemantauan pada 2025 menunjukkan bahwa kasus Monitoring results in 2025 indicate that cases of work-related
penyakit akibat kerja di Perseroan tetap terkendali tanpa illnesses at the Company remained under control with no
adanya kejadian signifikan. Capaian ini mencerminkan significant incidents. This achievement reflects the effectiveness
efektivitas kebijakan K3 yang diterapkan serta kolaborasi of the implemented OHS policies as well as the close collaboration
erat antara manajemen dan karyawan dalam membangun between management and employees in fostering a healthy
budaya kerja yang sehat. Ke depan, Perseroan berkomitmen work culture. Moving forward, the Company is committed to
untuk terus meningkatkan standar K3 demi menjaga continuously improving OSH standards to safeguard worker
kesejahteraan pekerja sekaligus keberlanjutan operasional. well-being while ensuring operational sustainability.
PELATIHAN DAN PENGEMBANGAN EMPLOYEE TRAINING AND DEVELOPMENT/
KEMAMPUAN KARYAWAN/ PROGRAM STRUCTURED EMPLOYEE DEVELOPMENT
PENGEMBANGAN KEMAMPUAN DAN AND LEARNING PROGRAMS [IDX S-05]
PEMBELAJARAN YANG TERSTRUKTUR [OJK F.22] [GRI 404-1, 404-2, 404-3]
BAGI KARYAWAN [IDX S-05] [OJK F.22]
[GRI 404-1, 404-2, 404-3]
Pada tahun 2025, Perseroan menyelenggarakan pelatihan In 2025, the Company conducted training for 130
bagi 130 karyawan dengan rata-rata durasi 9,9 jam employees, with an average duration of 9.9 hours
per orang. Program ini dirancang untuk meningkatkan per person. This program was designed to enhance
kompetensi karyawan sesuai bidangnya masing-masing. employees’ competencies in their respective fields. Some
Beberapa pelatihan yang diberikan mencakup komunikasi of the training sessions provided included employee
karyawan, sistem manajemen terintegrasi, SMK3, safety communication, integrated management systems, SMK3,
training observation program, pengenalan dan pengelolaan safety training observation programs, introduction
limbah B3, line of fire, serta pelatihan lainnya. Kegiatan ini to and management of hazardous waste, line of fire,
diikuti oleh karyawan dari berbagai departemen. Melalui and other training sessions. Employees from various
pelatihan tersebut, karyawan diharapkan dapat bekerja departments participated in these activities. Through
lebih produktif, meningkatkan kinerja, serta mencapai these training sessions, employees are expected to work
efisiensi yang lebih optimal dalam menjalankan tugas more productively, improve their performance, and achieve
sehari-hari. Berikut tabel program pelatihan karyawan greater efficiency in carrying out their daily tasks. The
di tahun 2025. following is table of employee training programs in 2025.
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Selain pelatihan formal, Perseroan juga menjalankan In addition to formal training, the Company also runs
program pengembangan karier untuk mendukung career development programs to support the readiness of
kesiapan talenta internal. Salah satunya adalah Cadet internal talent. One such program is the Cadet Program,
Program, yaitu program promosi dari non-staff ke staff which is a promotion program from non-staff to staff for
bagi karyawan yang menunjukkan kompetensi dan kinerja employees who demonstrate competence and strong
yang baik. Perseroan juga melaksanakan Program Promosi performance. The Company also implements a Job
Jabatan, yaitu program yang memberikan kesempatan Promotion Program, which provides employees with
kepada karyawan untuk menempati posisi atau jabatan the opportunity to advance to higher positions based
yang lebih tinggi berdasarkan kinerja, pengalaman, dan on their performance, experience, and competencies.
kompetensi yang dimiliki. Program-program tersebut These programs aim to recognize work achievements,
bertujuan memberikan penghargaan atas prestasi kerja, strengthen motivation, and support the continuous career
memperkuat motivasi, serta mendukung pengembangan development of employees.
karier karyawan secara berkelanjutan.
Melalui pelatihan, pembelajaran terstruktur, dan Through training, structured learning, and career
pengembangan karier tersebut, Perseroan berupaya development, the Company strives to build a workforce
membangun sumber daya manusia yang lebih kompeten, that is more competent, adaptable, and prepared to meet
adaptif, dan siap menghadapi kebutuhan operasional evolving operational needs and business challenges.
maupun tantangan usaha yang terus berkembang.
Sampai dengan akhir tahun 2025, Perseroan belum As of the end of 2025, the Company does not yet have
memiliki program bantuan peralihan formal bagi karyawan a formal transition assistance program for employees
yang memasuki masa purnatugas atau pengakhiran entering retirement or whose employment is being
hubungan kerja. terminated.
Tabel Program Pelatihan Karyawan di Tahun 2025
Table of Employee Training Programs in 2025
Jumlah Pekerja yang Rata-rata Jam Pelatihan
Memperoleh Pelatihan Jam Pelatihan Setiap Pekerja
Uraian Number of Trained Training Hour Average Training Hour of Each
Description Employees Employee
(a) (b) (c)
Keseluruhan 130 1.286 9,9
Total
Berdasarkan Jenis Kelamin
By Gender
Pria 117 1.144 9,8
Male
Wanita 13 142 10,9
Female
Berdasarkan Level Jabatan
By Level of Position
Dewan Komisaris 1 3 3
Board of Commissioners
Direksi - - -
Board of Directors
Manajer 4 56 14,0
Manager
Kepala Seksi 12 168 14,0
Section Head
Officer 32 421 13,2
Non-Staff 82 641 7,8
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Biaya Pengembangan Kompetensi Competency Development Costs
Pada tahun 2025, Perseroan mengalokasikan anggaran In 2025, the Company allocated a training and
pelatihan dan pengembangan sesuai kebutuhan serta development budget based on needs and taking into
mempertimbangkan kinerja perusahaan. Dari total account the Company’s performance. Of the total
anggaran sebesar Rp349.860.000, realisasi biaya budget of Rp349,860,000, actual expenses amounted
mencapai Rp198.645.991 atau 56,78% dari keseluruhan. to Rp198,645,991, or 56.78% of the total. This amount
Jumlah tersebut meningkat 95,14% dibandingkan tahun represents a 95.14% increase compared to 2024, when
2024 yang hanya sebesar Rp101.799.000,-. Peningkatan the figure was only Rp101,799,000. This increase is driven
ini disebabkan oleh tuntutan peningkatan keahlian untuk by the need to enhance the skills of all employees.
seluruh karyawan.
ASPEK MASYARAKAT COMMUNITY ASPECTS
TUMBUH HARMONIS BERSAMA GROWING IN HARMONY WITH THE
MASYARAKAT [GRI 3-3] COMMUNITY [GRI 3-3]
Perseroan menempatkan komunitas lokal sebagai The Company regards the local community as a key
pemangku kepentingan utama dan bagian penting dari stakeholder and an integral part of its business ecosystem,
ekosistem bisnis Perseroan, mengingat kegiatan operasional given that its operations are based in Tempenek, West
Perseroan berlokasi di Tempenek, Kotawaringin Barat, yang Kotawaringin, where they directly interact with the local
berinteraksi langsung dengan dinamika sosial-ekonomi community’s socio-economic dynamics. The Company
masyarakat setempat. Perseroan mengidentifikasi dampak identifies actual and potential positive impacts in the form
positif aktual dan potensial berupa kontribusi terhadap of contributions to local economic activities, including
aktivitas ekonomi lokal, termasuk penyerapan tenaga kerja the hiring of local workers, business opportunities for
lokal, peluang usaha bagi pemasok/penyedia jasa setempat, local suppliers and service providers, and support for
serta dukungan terhadap fasilitas umum. public facilities.
Di sisi lain, Perseroan juga mengidentifikasi potensi On the other hand, the Company has also identified potential
dampak negatif, antara lain gangguan kenyamanan akibat negative impacts, including disturbances to public comfort
aktivitas logistik/operasional, risiko keselamatan di sekitar caused by logistics and operational activities, safety risks
lalu lintas operasional, serta potensi kesenjangan sosial related to operational traffic, and potential social disparities
apabila distribusi manfaat tidak dikelola secara inklusif. if the distribution of benefits is not managed inclusively.
Perseroan menyadari bahwa sebagian dampak negatif The Company recognizes that some negative impacts may
juga dapat timbul melalui hubungan bisnis, khususnya also arise through business relationships, particularly from
dari aktivitas kontraktor, vendor, dan pihak ketiga yang the activities of contractors, vendors, and third parties
bekerja di bawah kendali operasional Perseroan. operating under the Company’s operational control.
Komitmen Perseroan dalam pengelolaan komunitas lokal The Company’s commitment to managing local
dilandaskan pada prinsip tanggung jawab sosial dan communities is grounded in the principles of social and
lingkungan serta penciptaan nilai bersama (creating environmental responsibility and creating shared value,
shared value), dengan tetap mengacu pada ketentuan while adhering to relevant laws and regulations.
peraturan perundang-undangan yang relevan.
Kebijakan dan komitmen tersebut diimplementasikan These policies and commitments are implemented through
melalui strategi community engagement dan program community engagement strategies and community
pengembangan masyarakat yang disusun berdasarkan development programs designed based on social mapping
pemetaan sosial (social mapping) dan musyawarah and consultations with village stakeholders.
dengan pemangku kepentingan desa.
Pada tahun 2025, fokus program pengembangan By 2025, the focus of community development programs will
masyarakat diarahkan pada pilar prioritas, yaitu pendidikan be directed toward priority pillars, namely education (salaries
(honor guru desa, ponpes & panti asuhan, beasiswa for village teachers, Islamic boarding schools, and orphanages;
pelajar masyarakat stakeholder, magang, bantuan kepada scholarships for students of stakeholder communities;
lembaga pendidikan, support olimpiade O2SN), kesehatan internships; assistance to educational institutions; support
(kegiatan donor darah dan pencegahan stunting ), for the O2SN Olympics), health (blood donation drives and
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pemberdayaan ekonomi (pembinaan UMKM lokal untuk stunting prevention), economic empowerment (mentoring
meningkatkan partisipasi dalam rantai pasok) dan budaya local SMEs to increase participation in the supply chain), and
(sembako rutin kepada stakeholders, pemberian hewan culture (regular food packages for stakeholders, distribution
kurban, iklan layanan masyarakat, support acara nasional of sacrificial animals, public service announcements, support
lainnya, support sponshorship penerbitan buku, partisipasi for other national events, support for book publication
Expo, kegiatan running Pangkalan Bun 10K, kegiatan sponsorships, participation in expos, the Pangkalan Bun
olahraga lain di desa, support kegiatan Dinas Lingkungan 10K run, other sports activities in the village, and support for
Hidup dan Bank sampah operasional). Environmental Agency activities and operational waste banks).
Untuk mencegah atau mengurangi dampak negatif, To prevent or mitigate negative impacts, the Company
Perseroan menerapkan langkah pengelolaan operasional implements operational management measures that
yang memperhatikan aspek keselamatan dan kenyamanan prioritize public safety and comfort, conducts outreach
masyarakat, melakukan sosialisasi kegiatan yang regarding activities that may have an impact, and ensures
berpotensi menimbulkan dampak, serta memastikan that contractors and third parties comply with codes of
kontraktor dan pihak ketiga mematuhi ketentuan perilaku conduct and workplace safety regulations within the
dan keselamatan kerja di area operasi. operational area.
Apabila terjadi keluhan atau dampak negatif aktual, In the event of complaints or actual negative impacts,
Perseroan menjalankan mekanisme pengaduan masyarakat the Company implements a community grievance
(community grievance mechanism) yang dikelola oleh mechanism managed by the relevant function, namely
fungsi terkait, yaitu Dept. Sustainability, melalui tahapan the Sustainability Department, through the stages of
penerimaan, verifikasi, dialog, dan penetapan tindakan receipt, verification, dialogue, and the determination of
korektif serta pemulihan apabila diperlukan. corrective actions and remediation if necessary.
Efektivitas pengelolaan komunitas lokal dipantau melalui The effectiveness of local community management is
evaluasi berkala dan indikator kinerja, antara lain realisasi monitored through periodic evaluations and performance
program dan anggaran pengembangan masyarakat, indicators, including the implementation of community
tingkat partisipasi penerima manfaat, jumlah keluhan development programs and budgets, beneficiary
masyarakat dan tingkat penyelesaiannya. participation rates, the number of community complaints,
and complaint resolution rates.
Pada tahun 2025, Perseroan menetapkan sasaran In 2025, the Company has set goals for local community
pengelolaan komunitas lokal dengan indikator yang management with measurable indicators, including a
terukur, antara lain target penyelesaian keluhan sebesar target of ≥ 100% complaint resolution, the conduct of
≥ 100%, pelaksanaan satu kali evaluasi program prioritas one evaluation of priority programs each year, and the
setiap tahun, serta penyelenggaraan program prioritas implementation of priority programs at least once during
sekurang-kurangnya satu kali dalam periode pelaporan. the reporting period. Achievement of these performance
Pencapaian kinerja tersebut dipantau melalui mekanisme targets is monitored through periodic internal evaluation
evaluasi internal secara berkala, yang dilengkapi mechanisms, supplemented by dialogue forums with village
dengan forum dialog bersama Kepala Desa/tokoh heads, community leaders, and youth representatives,
masyarakat/perwakilan pemuda dan pengelolaan kanal as well as the management of complaint channels.
pengaduan. Hasil evaluasi dan umpan balik dari para Evaluation results and feedback from stakeholders are
pemangku kepentingan digunakan sebagai dasar untuk used as a basis for refining policies, improving program
menyempurnakan kebijakan, meningkatkan efektivitas design effectiveness, and ensuring that the initiatives
desain program, serta memastikan bahwa inisiatif yang implemented remain relevant to community needs and
dijalankan tetap relevan dengan kebutuhan masyarakat aligned with established impact management objectives.
dan selaras dengan tujuan pengelolaan dampak yang
telah ditetapkan.
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DAMPAK OPERASI TERHADAP IMPACT OF OPERATIONS ON THE
MASYARAKAT SEKITAR [OJK F.23, GRI SURROUNDING COMMUNITY [OJK F.23, GRI
413-1, 413-2] 413-1, 413-2]
Persentase Operasi dengan Keterlibatan Masyarakat Lokal, Percentage of Operations Involving Local Communities,
Penilaian Dampak, dan/atau Program Pengembangan [GRI Impact Assessments, and/or Development Programs
413-1] [GRI 413-1]
Implementasi
2025 Cakupan
Uraian (Ya/Tidak) Operasi
Description
Keterangan Singkat
Implementation by Scope of
Brief Description
2025 Operations
(Yes/No)
Penilaian dampak sosial (termasuk Ya 100% Dilaksanakan melalui social mapping, musyawarah desa/FGD,
gender) berbasis proses partisipatif Yes dan penjaringan aspirasi. Aspek gender diintegrasikan melalui
Social impact assessment pelibatan perwakilan perempuan/kelompok rentan di desa/
(including gender) based on a kelurahan stakeholders.
participatory process Implemented through social mapping, village meetings/focus
group discussions, and the collection of community input.
Gender considerations are integrated through the involvement
of female representatives and vulnerable groups among village
and sub-district stakeholders.
Penilaian dampak lingkungan dan Ya 100% Pengelolaan dan pemantauan dampak dilakukan mengacu pada
pemantauan terus menerus Yes dokumen lingkungan yang berlaku serta pemantauan berkala
Environmental impact assessment sesuai ketentuan PP 22 tahun 2021 tentang Penyelenggaraan
and continuous monitoring Perlindungan dan Pengelolaan Lingkungan Hidup.
Impact management and monitoring are conducted in accordance
with applicable environmental documents and periodic monitoring
as stipulated in Government Regulation No. 22 of 2021 on the
Implementation of Environmental Protection and Management.
Pengungkapan publik atas hasil Ya 100% Ringkasan pengelolaan dampak lingkungan dan sosial
penilaian dampak lingkungan dan Yes diungkapkan melalui Laporan Keberlanjutan/Laporan Tahunan
sosial dan/atau media informasi melalui website perusahaan
Public disclosure of the results of A summary of environmental and social impact management
environmental and social impact is disclosed through the Sustainability Report/Annual Report
assessments and/or via the company’s website
Program pengembangan Ya 100% Program pengembangan masyarakat disusun berdasarkan
masyarakat lokal berdasarkan Yes kebutuhan lokal dan masukan pemangku kepentingan, mencakup
kebutuhan masyarakat lokal pilar pendidikan, kesehatan, ekonomi, infrastruktur sosial.
Local community development Community development programs are designed based on local
programs based on local needs and stakeholder input, covering the pillars of education,
community needs health, the economy, and social infrastructure.
Rencana keterlibatan pemangku Ya 100% Perseroan melakukan pemetaan pemangku kepentingan
kepentingan berdasarkan Yes dan menyusun rencana pelibatan (forum dialog, sosialisasi,
pemetaan pemangku kepentingan koordinasi) melalui Focus Group discussion dan Musrenbang.
Stakeholder engagement plan The Company conducts stakeholder mapping and develops
based on stakeholder mapping an engagement plan (dialogue forums, outreach, coordination)
through focus group discussions and Musrenbang.
Komite konsultasi masyarakat lokal Belum formal 0% Keterlibatan dilakukan melalui forum dialog/musyawarah
luas dan proses yang menyertakan Not yet formalized desa; pembentukan komite konsultasi formal yang mencakup
kelompok rentan kelompok rentan masih dalam pengembangan.
Wide-ranging local community Engagement takes place through village dialogue forums/
consultation committees and consultative meetings; the establishment of formal consultation
processes that include vulnerable committees that include vulnerable groups is still under
groups development.
Dewan kerja/komite K3/badan Ya 100% Perseroan memiliki mekanisme K3 dan perwakilan pekerja
per wakilan pekerja untuk Yes tergabung dalam struktur P2K3 untuk menangani isu
menangani dampak keselamatan/operasional yang berpotensi berdampak pada
Work council/OHS committee/ pekerja dan lingkungan sekitar.
worker representative body to The Company has OHS mechanisms in place, and worker
address impacts representatives are integrated into the P2K3 structure to
address safety and operational issues that could potentially
impact workers and the surrounding community.
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Implementasi
2025 Cakupan
Uraian (Ya/Tidak) Operasi
Description
Keterangan Singkat
Implementation by Scope of
Brief Description
2025 Operations
(Yes/No)
Proses pengaduan keluhan Ya 100% Perseroan menyediakan saluran pengaduan masyarakat melalui
masyarakat lokal secara formal Yes WhatsApp group yang dikelola oleh CSR Officer bersama pejabat
Fo r m a l p ro c e s s fo r h a n d l i n g desa/kelurahan selaku pemangku kepentingan. Pengelolaan
complaints from local communities pengaduan dilaksanakan melalui tahapan penerimaan, verifikasi,
tindak lanjut, hingga penyelesaian keluhan.
The Company provides a community complaint channel via a
WhatsApp group managed by the CSR Officer in collaboration
with village/subdistrict officials as stakeholders. Complaint
management is carried out through the stages of receipt,
verification, follow-up, and resolution.
Pengelolaan Dampak Negatif Perusahaan Management Of The Company’s Negative Impact On
Terhadap Masyarakat Lokal [OJK F.23] [GRI 413-2] Local Communities [OJK F.23] [GRI 413-2]
Wilayah/Desa Dampak Negatif Signifikan
Kegiatan Operasi Terdampak (Aktual/Potensial) Upaya Mitigasi/Pengelolaan Status 2025
Operational Activities Affected Areas/ Significant Negative Impacts Mitigation/Management Measures Status in 2025
Villages (Actual/Potential)
Aktivitas operasional Desa Sungai Aktual/Potensial: Kerusakan/ Perbaikan infrastruktur jalan yang Berjalan
dan logistik CBUT di Tendang penurunan kualitas infrastruktur terdampak dan koordinasi dengan In progress
Tempenek, Kotawaringin Sungai Tendang jalan akibat intensitas kendaraan pemangku kepentingan setempat
Barat Village operasional/logistik. untuk pengaturan lalu lintas/akses.
C B U T ’s o p e r a t i o n a l Current/Potential: Damage to or Repair of affected road
and logistics activities deterioration of road infrastructure infrastructure and coordination
i n Te m p e n e k , We s t due to the high volume of with local stakeholders regarding
Kotawaringin operational and logistics vehicles. traffic management and access.
Ke b e r a d a a n o p e r a s i Tempenek, Potensial: P r o g r a m TJ S L / C S R p a d a Berjalan
CBUT dan interaksi Kotawaringin Ketimpangan sosial-ekonomi/ pilar pendidikan dan sosial- In progress
sosial-ekonomi di sekitar Barat persepsi ketidakadilan apabila kemanusiaan; prioritisasi penerima
Tempenek Tempenek, West manfaat ekonomi tidak terdistribusi manfaat berbasis kebutuhan; forum
The presence of CBUT Kotawaringin secara inklusif. musyawarah/komunikasi.
operations and socio- Potential: TJ S L / C S R p r o g r a m s i n t h e
economic interactions S o c i o - e c o n o m i c i n e q u a l i t y/ education and social-humanitarian
around Tempenek perceived injustice if economic pillars; prioritization of beneficiaries
b e n e f i ts a re n o t d i s t r i b u t e d based on need; consultation/
inclusively. communication forums.
Dinamika sosial di sekitar Masyarakat Potensial: Forum dialog, kegiatan sosial Berjalan
area operasi sekitar operasi Pergeseran nilai budaya dan gaya bersama, dan komunikasi rutin In progress
Social dynamics in the Communities hidup akibat dinamika sosial/ untuk menjaga kohesi sosial serta
vicinity of the operational surrounding the modernisasi dan mobilitas tenaga merespons aspirasi masyarakat.
area operational area kerja. Dialogue forums, joint
Potential: social activities, and regular
S h i f ts i n c u l t u r a l va l u e s a n d communication to maintain social
lifestyles due to social dynamics, cohesion and address community
modernization, and labor mobility. concerns.
Ketergantungan ekonomi Masyarakat Potensial: Pemberdayaan UMKM lokal, Berjalan
terhadap aktivitas sekitar operasi Ketergantungan ekonomi penguatan kapasitas usaha, dan In progress
perusahaan Communities masyarakat pada aktivitas yang perluasan akses peluang ekonomi
Economic dependence on surrounding the terkait langsung dengan Perseroan. yang lebih mandiri.
the Company’s operations operations Potential: Empowerment of local SMEs,
The communities’ economic strengthening of business capacity,
dependence on activities directly and expansion of access to more
related to the Company. self-reliant economic opportunities.
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Pengelolaan Dampak Positif melalui Program Managing Positive Impacts Through Community
Pengembangan Masyarakat [OJK F.23] Development Programs [OJK F.23]
Deskripsi Cakupan Wilayah/Desa yang Kebutuhan/Isu Dampak/Manfaat yang
Area Terdampak Masyarakat Program Perseroan Diharapkan/Diukur
Description of Affected Regions/ Community Needs/ Company Programs Expected/Measured Impacts/
Coverage Area Villages Issues Benefits
Area sekitar T e m p e n e k , Akses dan kualitas Program Pendidikan: bantuan • Jumlah penerima manfaat yakni
operasi dan Kotawaringin Barat sarana pendidikan; perlengkapan sekolah/ 173 siswa dan 11 guru;
akses pendidikan (desa/kelurahan dukungan biaya beasiswa, dukungan sarana • J u m l a h s e ko l a h / f a s i l i t a s
masyarakat sekitar operasi) pendidikan bagi belajar, perbaikan ringan didukung yakni 10 Sekolah dan
Area surrounding Te m p e n e k , We s t keluarga rentan fasilitas sekolah 1 TPA;
the operation and Kotawaringin (villages/ Access to and quality Education Program: • Output kegiatan 100 paket;
community access neighborhoods of educational school supply assistance/ • Umpan balik sekolah.
to education surrounding the facilities; educational scholarships, learning resource • The number of beneficiaries is
operation) cost suppor t for suppor t, minor repairs to 173 students and 11 teachers;
vulnerable families school facilities • Number of schools/facilities
supported: 10 schools and 1 TPA;
• Activity output: 100 packages;
• School feedback.
Area sekitar operasi Tempenek dan wilayah Pencegahan stunting, Program Kesehatan: dukungan • Jumlah penerima manfaat sejumlah
dan kelompok rentan layanan posyandu/ layanan kesehatan posyandu, layanan kesehatan/ 100;
(ibu-anak) puskesmas terdekat dasar, peningkatan cek kesehatan berkala, • Jumlah kegiatan layanan sebanyak
The area surrounding Tempenek and t he gizi ibu dan anak edukasi gizi, bantuan nutrisi 3;
the operation and service area of the Stunting prevention, untuk kelompok rentan • Cakupan posyandu didukung
vulnerable groups nearest Posyandu/ basic health services, Health Program: Posyandu sebanyak 3;
(mothers and Puskesmas improvement of suppor t, healt h ser vices/ • Indikator hasil berdasarkan
children) maternal and child regular healt h checkups, partisipasi masyarakat setempat.
nutrition nutrition education, nutritional • Number of beneficiaries: 100;
assistance for vulnerable • Number of service activities: 3;
groups • Number of supported Posyandu: 3;
• Outcome indicators based on local
community participation.
Area sekitar operasi Desa/kelurahan sekitar P e n g u a t a n Program Ekonomi/UMKM: • Jumlah UMKM dibina sebanyak
dan pelaku usaha operasi dan koridor pendapatan rumah pembinaan UMKM lokal, 2;
lokal ekonomi lokal tangga; peningkatan pelatihan kewirausahaan • Jumlah UMKM menjadi
Areas surrounding V i l l a g e s / kapasitas UMKM; & pengelolaan keuangan pemasok/mitra nihil;
the operation and neighborhoods akses pasar dan sederhana, fasilitasi kemitraan • Number of SMEs mentored: 2;
local businesses surrounding the permodalan sederhana rantai pasok/pengadaan lokal • Number of SMEs becoming
operation and local Strengthening E c o n o m i c / S M E P ro g r a m : suppliers/partners: zero;
economic corridors household income; mentoring of local SMEs,
enhancing the entrepreneurship and basic
capacity of SMEs; financial management training,
access to markets and facilitation of local supply chain
simple financing partnerships/procurement
Lingkungan sosial Desa sekitar operasi Kualitas infrastruktur Program Infrastruktur Sosial: • Panjang/luas infrastruktur
dan fasilitas publik (akses jalan, sarana sosial dasar; perbaikan akses jalan lingkungan, diperbaiki kurang lebih 50m;
di sekitar operasi ibadah/ruang publik) perbaikan akses dan dukungan sarana ibadah, • Jumlah fasilitas didukung
Social environment Villages surrounding kenyamanan fasilitas perbaikan fasilitas umum (mis. sebanyak 3;
and public facilities the operation (road umum MCK/air bersih/ruang publik) • Jumlah penerima manfaat
in the vicinity of the access, places of Quality of basic Social Infrastructure Program: sebanyak 150;
operation prayer/public spaces) social infrastructure; improvements to neighborhood • Penurunan keluhan
improvements to road access, support for places • Length/area of infrastructure
access and comfort of worship, improvements to improved: approximately 50 m;
of public facilities public facilities (e.g., sanitation/ • Number of facilities supported: 3;
clean water/public spaces) • Number of beneficiaries: 150;
• Reduction in complaints
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Pada tahun 2025, Perseroan menunjukkan komitmennya In 2025, the Company demonstrated its commitment to
dalam mendukung pengembangan komunitas lokal supporting the development of local communities through
melalui berbagai program Corporate Social Responsibility various Corporate Social Responsibility (CSR) programs.
(CSR). Total dana yang dialokasikan untuk pelaksanaan The total funds allocated for the implementation of CSR
program CSR mencapai Rp1.592.150.000 atau mengalami programs reached Rp1,592,150,000, representing an
peningkatan sebesar 68,51% dibandingkan tahun increase of 68.51% compared to the previous year’s figure
sebelumnya yang tercatat sebesar Rp944.845.669. of Rp944,845,669. Throughout the year, the Company
Sepanjang tahun tersebut, Perseroan berhasil successfully carried out 79 CSR activities, marking an
merealisasikan sebanyak 79 kegiatan CSR, yang increase from the 63 activities conducted in the previous
menunjukkan adanya peningkatan dibandingkan tahun year.
sebelumnya sebanyak 63 kegiatan.
Tabel Program CSR
CSR Program
Uraian Satuan
2025 2024 2023
Description Unit
Nilai Investasi Sosial Rp-Juta 1.592.150.000 944.845.669 974.472.794
Social Investment Value Rp-Million
Jumlah Program/Kegiatan Kegiatan 79 63 51
Number of Programs/Activities Activities
Jumlah Dana yang Disalurkan Rp-Juta 1.576.660.527 944.845.669 974.472.794
Disbursed Funds Rp-Million
Jumlah Dana yang Ditahan Rp-Juta - - -
Retained Funds Rp-Million
Jumlah Penerima Manfaat Jiwa 4.112 3.246 2.006
Number of Recipients Person
PENGADUAN MASYARAKAT [OJK F.24] COMMUNITY COMPLAINTS [OJK F.24]
Perseroan telah menetapkan mekanisme yang The Company has established a mechanism that allows
memungkinkan pelaporan berbagai bentuk pelanggaran, for the reporting of various types of violations, covering
mencakup aspek lingkungan, sosial, kemasyarakatan, environmental, social, and community issues, as well as
hingga produk dan layanan. Untuk memastikan setiap product and service-related matters. To ensure that every
laporan ditangani secara tepat dan profesional, Perseroan report is handled appropriately and professionally, the
membentuk unit khusus yang bertanggung jawab dalam Company has established a dedicated unit responsible for
menerima, menelaah, serta menindaklanjuti setiap receiving, reviewing, and following up on every complaint
pengaduan yang berkaitan dengan pelanggaran terhadap related to violations of internal policies, applicable
kebijakan internal, ketentuan hukum yang berlaku, maupun laws, or issues concerning products and services. The
isu terkait produk dan layanan. Seluruh proses pengelolaan entire reporting management process is coordinated by
pelaporan ini berada di bawah koordinasi Departemen the Sustainability Department, which is committed to
Sustainability yang berkomitmen menjaga kepatuhan maintaining compliance and upholding the principles of
serta menegakkan prinsip tanggung jawab perusahaan. corporate responsibility.
Tanggapan terhadap keluhan atau pengaduan melalui The response to complaints or grievances involves several
beberapa tahapan, yaitu: steps, namely:
1. Menyampaikan keluhan; 1. Submitting a complaint;
2. Menerima keluhan; 2. Receiving a complaint;
3. Menelaah keluhan; 3. Reviewing a complaint;
4. Tindak lanjut keluhan; 4. Following up on a complaint;
5. Mendapatkan jawaban. 5. Receiving a response
.
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Respons atau tindak lanjut atas keluhan dan pengaduan Responses or follow-ups to complaints and grievances
dapat disampaikan melalui kanal berikut: can be submitted through the following channels:
Layanan Keluhan
PT Citra Borneo Utama Tbk
Complaints Service
Menyampaikan Keluhan
File a Complaint
1 Apabila anda punya keluhan sampaikan kepada
kami melalui:
SMS/Whatsapp Hari Kerja (08.00 – 17.00 WIB)
2
If you have any complaints, please let us know us via:
SMS/Whatsapp Working Days (08.00 - 17.00 WIB)
Menerima Keluhan
Receiving Complaints 0851-8300-1130
3
Atau melalui email:
Or via email:
Menelaah Keluhan
Reviewing Complaints
pengaduan@cbut.co.id
Tindak Lanjut Keluhan
Complaint Follow-up
4 Atau melalui surat:
Or via mail:
5
PT. Citra Borneo Utama Tbk
ASDP/Pelabuhan Roro Tempenek,
Mendapatkan Jawaban Kumai Hulu, Kumai,
Getting Answers Kabupaten Kotawaringin Barat,
Provinsi Kalimantan Tengah
Atau Melalui QR Code:
Or via QR Code:
KEGIATAN TANGGUNG JAWAB SOSIAL SOCIAL AND ENVIRONMENTAL
LINGKUNGAN (TJSL) [IDX S-12] [OJK F.25] RESPONSIBILITY ACTIVITIES [IDX S-12]
[OJK F.25]
Perseroan melaksanakan berbagai inisiatif TJSL The Company implements various corporate social
yang berfokus pada pemberdayaan dan peningkatan responsibility initiatives focused on empowering local
kesejahteraan komunitas lokal. Melalui program ini, communities and improving their well-being. Through these
Perseroan berupaya menciptakan dampak positif programs, the Company strives to create a sustainable
yang berkelanjutan bagi masyarakat di sekitar wilayah positive impact on the communities surrounding its
operasionalnya. operational areas.
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Tujuan Pembangunan Realisasi 2025 Realisasi 2024 Realisasi 2023
Bidang Program Keberlanjutan (Rp) (Rp) (Rp)
Field of Program Sustainable Development Realization 2025 Realization 2024 Realization 2023
Goals (Rp) (Rp) (Rp)
Pendidikan (4) Pendidikan Berkualitas 224.683.337 101.950.000 49.600.000
Education (4) Quality Education
Infrastruktur ( 1 ) Ta n p a K e m i s k i n a n ; 18.650.000 89.000.000 300.000.000
Infrastructure (8) Pekerjaan Layak dan
Per tumbuhan Ekonomi;
(9) Industri, Inovasi dan
I n f r a s t r u k t u r ; ( 1 1 ) Ko t a
dan Permukiman yang
Berkelanjutan;
(1) No Poverty; (8) Decent Work
and Economic
Growth; (9) Industry, Innovation,
and Infrastructure,
(11) Sustainable Cities and
Communities
Sosial Kemanusiaan & ( 1 ) Ta n p a K e m i s k i n a n ; 1.187.731.030 704.705.669 596.336.794
Publikasi (2) Tanpa Kelaparan; (5)
Socio-Humanity & Kesetaraan Gender; (10)
Publication Berkurangnya Kesenjangan;
(11) Kota dan Permukiman yang
Berkelanjutan; (16) Perdamaian,
Keadilan dan Kelembagaan
yang Tangguh;
(1) No Poverty; (2) Zero Hunger;
(5) Gender Equality;
(10) Reduced Inequality; (11)
Sustainable Cities
and Communities; (16) Peace,
Justice, and Strong
Institutions
Lingkungan (6) Air Bersih dan Sanitasi 145.596.160 49.190.000 28.536.000
Environment Layak; (7) Energi Bersih
dan Terjangkau; (11) Kota
dan Permukiman yang
Berkelanjutan; (12) Konsumsi
dan Produksi yang Bertanggung
Jawab; (13) Penanganan
Perubahan Iklim; (14) Ekosistem
Lautan; (15) Ekosistem Daratan;
(6) Clean Water and Sanitation;
(7) Affordable
and Clean Energy; (11)
Sustainable Cities and
Communities; (12) Responsible
Consumption and
Production; (13) Climate Action;
(14) Life Below
Water; (15) Life on Land
REALISASI DANA CSR DAN INVESTASI CSR FUND REALIZATION AND SOCIAL
SOSIAL BAGI MASYARAKAT SEKITAR INVESTMENT FOR THE SURROUNDING
COMMUNITY
Sebagai wujud komitmen Perseroan beserta entitas anak As a realization of the commitment of both the Company
perusahaannya (Surya Borneo Industri dan Citra Borneo and its subsidiaries (Surya Borneo Industri dan Citra
Global Feeds) terhadap pembangunan berkelanjutan dan Borneo Global Feeds) to sustainable development and the
kesejahteraan masyarakat di sekitar wilayah operasional well-being of communities surrounding the downstream
downstream, Perusahaan telah mengalokasikan dan operational areas, the Company has allocated and utilized
merealisasikan dana investasi sosial (CSR) secara terstruktur. social investment (CSR) funds in a structured manner.
Pada tahun buku 2025, total anggaran yang dialokasikan In the 2025 financial year, the total budget allocated for the
untuk kegiatan CSR grup Downstream adalah sebesar Downstream group’s CSR activities was Rp1,592,150,000.
Rp1.592.150.000. Hingga bulan Desember 2025, As of December 2025, the Company had successfully
Perusahaan telah berhasil merealisasikan penyaluran dana spent Rp1,576,660,527. This achievement demonstrates
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sebesar Rp1.576.660.527. Pencapaian ini menunjukkan a utilization rate of 99.02% and considered to be highly
tingkat realisasi penyerapan anggaran yang sangat optimal, optimal, leaving only Rp15,489,473 remaining.
yakni mencapai 99,02%, dengan hanya menyisakan dana
sebesar Rp15.489.473.
Distribusi investasi sosial ini disalurkan melalui empat pilar This social investment was channeled through four main
program utama, dengan rincian capaian sebagai berikut: pillars, with the following achievement:
Program Sosial Budaya Socio-Cultural Programs
Sebagai pilar dengan penyerapan terbesar, Perusahaan As the pillar which absorbed the largest budget, a total
merealisasikan anggaran senilai Rp1.187.731.030 untuk of Rp1,187,731,030 for socio-cultural programs was spent.
program sosial budaya. Dana ini utamanya difokuskan The fund was spent primarily on annual social and religious
pada kegiatan sosial keagamaan yang rutin dilaksanakan activities. This included the donation of sacrificial cow and
setiap tahun. Bentuk realisasinya meliputi pengadaan sapi the distribution of staple food packages to stakeholders
qurban serta distribusi paket sembako bagi stakeholder and downstream non-staff employees. In addition, the
dan karyawan non-staf downstream. Selain itu, Perusahaan Company also made a regular donation to honorary village
juga menyalurkan bantuan rutin untuk guru honorer desa, teachers, Islamic boarding schools, and orphanages.
pondok pesantren, dan panti asuhan. Di bidang olahraga dan In terms of sports and literacy, the Company provided
literasi, Perusahaan memberikan dukungan (sponsorship) sponsorship to support national-scale events such as the
untuk acara berskala nasional seperti PBUN 10K, National PBUN 10K, the National Family Fair, CBI Sport Downstream,
Family Fair, CBI Sport Downstream, penerbitan buku, serta book publishing, and public service announcements.
pembuatan iklan layanan masyarakat.
Program Pendidikan Educational Program
Pilar pendidikan menjadi salah satu fokus Perusahaan The education pillar, among other, is one of the Company’s
sebagai investasi jangka panjang bagi generasi penerus, long-term focus in investing for the next generation, and
dengan total realisasi dana sebesar Rp224.683.337. Pada the budget spent amounting to Rp224,683,337. In 2025,
tahun 2025, Perusahaan mulai mengimplementasikan the Company began implementing a scholarship program
program beasiswa yang disalurkan kepada 3 orang for three recipients in the first semester. Other realizations
penerima pada semester pertama. Realisasi lainnya included internship programs, assistance in the form of
mencakup penyediaan program magang, bantuan sarana facilities and infrastructure for educational institutions,
dan prasarana bagi lembaga pendidikan, serta dukungan and financial support for student competition such as
finansial bagi kegiatan olimpiade siswa seperti O2SN dan O2SN and FLS2N in Kumai District.
FLS2N di Kecamatan Kumai.
Program Kesehatan & Lingkungan Health & Environment Program
Untuk mendukung peningkatan kualitas kesehatan dan To improve the health and environmental preservation,
kelestarian lingkungan, Perusahaan mencatatkan realisasi the Company spent a total Rp145,596,160 in this pillar.
sebesar Rp145.596.160 pada pilar ini. Kegiatan yang Activities included blood donation and community health
diimplementasikan antara lain penyelenggaraan aksi assistance. In the environmental sector, these funds were
donor darah dan bantuan kesehatan masyarakat. Di bidang channeled to support the operation of the Waste Bank
lingkungan, dana tersebut disalurkan untuk mendukung biaya and to collaborate with various activities from the local
operasional Bank Sampah serta bersinergi dalam kegiatan Environmental Agency (DLH).The Company’s Community
yang digagas oleh Dinas Lingkungan Hidup (DLH) setempat. Empowerment Program also used up Rp18,650,000 for
Program Pemberdayaan Masyarakat Perusahaan juga the community empowerment pillar. This budget was
merealisasikan dana senilai Rp18.650.000 untuk pilar allocated to facilitate Focus Group Discussions (FGDs) to
pemberdayaan masyarakat. Anggaran ini dialokasikan support the formulation of the Community Development
untuk memfasilitasi program Focus Group Discussion guna strategy that is more targeted.
mendukung perumusan strategi Community Development
Perusahaan secara lebih terarah.
Evaluasi dan Rencana Tindak Lanjut Evaluation and Follow-Up Plan
Berdasarkan hasil pemantauan atas implementasi program Based on monitoring of the 2025 program implementation,
tahun 2025, manajemen mencatat adanya beberapa management noted that several initiatives had not yet
inisiatif yang belum dapat berjalan sesuai rencana, yaitu progressed as planned, including the MSME mentoring
program pendampingan UMKM di sekitar Perusahaan program around the Company’s areas and the provision of
serta pemberian perlindungan BPJS Ketenagakerjaan insurance coverage (BPJS Employment for stakeholders
bagi stakeholder yang membutuhkan. in need.
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Sustainability Value in Every Drop Nilai Keberlanjutan dalam Setiap Tetesnya Menyongsong periode berikutnya, Perusahaan menyadari As we look ahead to the next period, the Company esensi dari penciptaan program pemberdayaan masyarakat recognizes the importance of creating impactful community yang berdampak dan berkelanjutan. Guna memenuhi empowerment programs in a sustainable manner. To kualifikasi tata kelola sosial yang unggul termasuk target meet the requirements for excellence social governance, dalam ajang CSR Awards, Perusahaan memproyeksikan including the achievement of targets in the CSR Awards, kebutuhan tenaga lapangan khusus. Tim ini nantinya the Company has analyzed that it needed specialized field akan difokuskan untuk melakukan pemetaan secara personnel. This team will focus on conducting in-depth mendalam terhadap potensi desa dan kelurahan yang mapping of the potential of the villages and sub-districts menjadi stakeholder Perusahaan. that serve as the Company’s stakeholders. TANGGUNG JAWAB PENGEMBANGAN RESPONSIBILITY FOR SUSTAINABLE PRODUK/JASA BERKELANJUTAN PRODUCT/SERVICE DEVELOPMENT JAMINAN MUTU DAN KEAMANAN PRODUCT QUALITY AND SAFETY PRODUK [GRI 3-3] ASSURANCE [GRI 3-3] Sebagai produsen minyak goreng dan berbagai produk As a producer of cooking oil and various palm oil turunan kelapa sawit yang digunakan pada segmen derivatives used in both consumer and industrial konsumen maupun industri (pangan, pakan, serta aplikasi segments (food, animal feed, and non-food applications nonpangan seperti oleokimia/personal care), Perseroan such as oleochemicals and personal care), the Company menyadari bahwa aktivitas produksi memiliki dampak recognizes that its production activities have a significant signifikan terhadap kesehatan dan keselamatan pelanggan impact on the health and safety of its customers and serta konsumen akhir. Dampak positif aktual yang dituju end consumers. The actual positive impact sought is adalah tersedianya produk yang aman, halal, dan bermutu the availability of safe, halal, and high-quality products sesuai spesifikasi sehingga berkontribusi pada pemenuhan that meet specifications, thereby contributing to the kebutuhan pasar secara bertanggung jawab. responsible fulfillment of market needs. Di sisi lain, Perseroan mengidentifikasi potensi dampak On the other hand, the Company has identified potential negatif berupa risiko kontaminasi fisik, kimia, serta negative impacts in the form of risks of physical and chemical ketidaksesuaian spesifikasi yang dapat membahayakan contamination, as well as specification non-compliance, kesehatan dan keselamatan pengguna akhir serta which could endanger the health and safety of end users menurunkan kepercayaan pasar. Perseroan terlibat and undermine market confidence. The Company is directly langsung dengan dampak tersebut melalui kegiatan exposed to these impacts through its operational activities operasional di seluruh fasilitas produksi, serta mengakui across all production facilities, and acknowledges that bahwa sebagian risiko juga dapat timbul melalui hubungan some risks may also arise through business relationships, bisnis, termasuk pemasok bahan baku, penyedia jasa including raw material suppliers, transportation/logistics transportasi/logistik, dan pihak ketiga yang terlibat dalam service providers, and third parties involved in the handling, penanganan, pengemasan, maupun distribusi produk. packaging, or distribution of products. Komitmen Perseroan terhadap jaminan mutu dan The Company’s commitment to product quality and safety keamanan produk diimplementasikan melalui kebijakan is implemented through documented quality policies mutu dan sistem pengendalian yang terdokumentasi, serta and control systems, and validated through national and divalidasi melalui sertifikasi nasional dan internasional. international certifications. Sertifikasi dan perizinan yang dimiliki Perseroan menjadi The certifications and licenses held by the Company serve bukti penerapan proses yang andal untuk mencegah as evidence of the implementation of reliable processes terjadinya dampak negatif pada kesehatan dan to prevent adverse effects on customer health and safety, keselamatan pelanggan, sekaligus memastikan kepatuhan while ensuring compliance with regulations and customer terhadap regulasi dan persyaratan pelanggan. requirements. Sistem ini diterapkan secara end-to-end mulai dari This system is implemented end-to-end, from the receipt penerimaan bahan baku (CPO/PK), pengendalian proses of raw materials (CPO/PK) and production process control produksi, pengujian laboratorium, hingga pengemasan dan to laboratory testing, packaging, and distribution. Every distribusi. Setiap batch produk yang dipasarkan, termasuk batch of products marketed, including branded cooking minyak goreng bermerek, misalnya Minyakita dan Hanau, oils such as Minyakita and Hanau, is ensured to meet dipastikan memenuhi parameter uji yang dipersyaratkan the required test parameters and have the necessary dan memiliki pemenuhan perizinan, misalnya NIE dari permits, such as an NIE from the BPOM, before being BPOM sebelum dilepas ke pasar. released to the market. 206 2025 Laporan Keberlanjutan Sustainability Report
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Kinerja Keberlanjutan Sustainability Performance 207
Apabila ditemukan ketidaksesuaian, Perseroan If any nonconformities are identified, the Company
menerapkan prosedur tindakan korektif dan pencegahan implements corrective and preventive action (CAPA)
(CAPA), termasuk penahanan produk, investigasi akar procedures, including product hold, root cause
penyebab, serta langkah penarikan kembali (recall) apabila investigation, and recall measures if necessary, in
diperlukan sesuai ketentuan dan persyaratan pelanggan/ accordance with customer and regulatory requirements.
regulator.
Efektivitas pengelolaan mutu dan keamanan produk The effectiveness of product quality and safety management
dipantau melalui audit internal dan audit eksternal is monitored through internal audits and external audits
(surveilans/sertifikasi ulang) oleh lembaga sertifikasi, (surveillance/re-certification) by certification bodies, as
serta mekanisme penanganan keluhan pelanggan. well as through customer complaint handling mechanisms.
Perseroan menggunakan indikator kinerja, antara lain The Company uses performance indicators, including
jumlah keluhan pelanggan, tingkat ketidaksesuaian hasil the number of customer complaints, the rate of non-
uji, temuan audit, serta waktu penyelesaian CAPA, dengan conformity in test results, audit findings, and CAPA
target nihil produk recall per tahun dan nihil insiden yang completion time, with targets of zero product recalls
berdampak pada keselamatan pelanggan, dan tinjauan per year and zero incidents impacting customer safety,
berkala melalui rapat evaluasi/ management review and periodic reviews through semi-annual evaluation/
semesteran. management review meetings.
Umpan balik pelanggan, arahan regulator serta Customer feedback, regulatory guidance, and audit
temuan audit lembaga sertifikasi digunakan untuk findings from certification bodies are used to refine SOPs,
menyempurnakan SOP, memperkuat pengendalian proses, strengthen process controls, and enhance personnel
dan meningkatkan kompetensi personel agar pengelolaan competencies to ensure that management remains
tetap relevan serta efektif dalam melindungi kesehatan relevant and effective in protecting customer health and
dan keselamatan pelanggan. safety.
Standar, Sertifikasi, dan Perizinan yang Mendukung Mutu dan Keamanan Produk
Standards, Certifications, and Licensing That Support Product Quality and Safety
Masa Berlaku
Jenis Sertifikasi / Standar Bidang / Produk Badan Penerbit
No. Hingga
Type of Certification / Standard Field / Product Issuing Body
Validity Period Until
Sistem Manajemen & Keamanan Pangan
Food Safety and Quality Management System
1 ISO 22000:2018 Keamanan Pangan Produk Sucofindo 14 Januari 2028
Food Safety January 14, 2028
2 ISO 9001:2015 Mutu Produk Sucofindo 10 Januari 2028
Product Quality January 10, 2028
3 HACCP (SNI CXC 1:1969 Rev 2020) Keamanan Pangan Produk Sucofindo 10 Januari 2028
Food Safety January 10, 2028
4 GMP+ FSA Keamanan Pakan Produk Sucofindo 09 Januari 2028
Feed Safety January 9, 2028
5 Rekomendasi CPPOB Produksi Pangan Olahan Lokal POM Kotawaringin Barat -
CPPOB Recommendations Processed Food Production West Kotawaringin Regional Office
of the Indonesian Food and Drug
Administration
6 Ijin Penerapan CPPOB Produksi Pangan Olahan BPOM 26 Mei 2027
CPPOB Implementation Permit Processed Food Production May 26, 2027
Keberlanjutan dan Kehalalan
Sustainability and Halal Certification
7 RSPO-SCCS RSPO Certified Product Control Union 17 April 2029
April 17, 2029
8 Sertifikat Halal & HAS Halal Produk BPJPH / LPPOM MUI 12 Juli 2026
Halal & HAS Certificates Halal Products July 12, 2026
Sertifikat Halal Halal Produk BPJPH -
Halal Certificate Halal Products
9 Sertifikat Kosher Produk Yahudi (Kosher) OK Kosher Certification 30 November 2025
Kosher Certificate Jewish (Kosher) Products November 30, 2025
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Standar, Sertifikasi, dan Perizinan yang Mendukung Mutu dan Keamanan Produk
Standards, Certifications, and Licensing That Support Product Quality and Safety
Masa Berlaku
Jenis Sertifikasi / Standar Bidang / Produk Badan Penerbit
No. Hingga
Type of Certification / Standard Field / Product Issuing Body
Validity Period Until
Standar Nasional Indonesia (SNI)
Indonesian National Standard (SNI)
10 SNI Produk Minyakita Sucofindo 2 Juni 2028
SNI Products June 2, 2028
11 SNI Produk Hanau Sucofindo 2 Juni 2028
SNI Products June 2, 2028
12 SNI Produk Nuriyah Cooking Oil Sucofindo 2 Juni 2028
SNI Products June 2, 2028
Izin Edar (NIE) dan Merek
Marketing Authorization (NIE) and Trademark
13 Izin Edar (NIE) Minyakita (Botol Plastik) BPOM 09 Mei 2030
Marketing Authorization (NIE) May 9, 2030
14 Izin Edar (NIE) Minyakita (Pillowpack) BPOM 09 Mei 2030
Marketing Authorization (NIE) May 9, 2030
15 Izin Edar (NIE) Minyakita Kemasan Plastik 2 L BPOM 01 Juli 2029
Marketing Authorization (NIE) July 1, 2029
16 Izin Edar (NIE) Hanau (Pillowpack) BPOM 29 Agustus 2027
Marketing Authorization (NIE) August 29, 2027
17 Izin Edar (NIE) Hanau (Botol Plastik) BPOM 14 Mei 2030
Marketing Authorization (NIE) May 14, 2030
18 Izin Edar (NIE) Hanau Kemasan Plastik 2 L BPOM 29 April 2029
Marketing Authorization (NIE) April 29, 2029
19 Izin Edar (NIE) Nuriyah Cooking Oil (Pillowpack) BPOM 29 Agustus 2027
Marketing Authorization (NIE) August 29, 2027
20 Izin Edar (NIE) Nuriyah Cooking Oil (Botol Plastik) BPOM 07 Maret 2030
Marketing Authorization (NIE) March 7, 2030
21 Izin Edar (NIE) Nuriyah Cooking Oil Kemasan BPOM 29 April 2029
Marketing Authorization (NIE) Plastik 2 L April 29, 2029
22 Sertifikat Merek Hanau Kemenkumham 17 Desember 2029
Trademark Certificate Ministry of Law and Human Rights December 17, 2029
23 Sertifikat Merek Nuriyah Cooking Oil Kemenkumham 17 Desember 2029
Trademark Certificate Ministry of Law and Human Rights December 17, 2029
24 Sertifikat Merek Persetujuan Penggunaan Merek Direktorat Jenderal Perdagangan 28 Maret 2028
Trademark Certificate Minyakita Dalam Negeri March 28, 2028
Directorate General of Domestic
Trade
25 Pencatatan Perjanjian Pencatatan Perjanjian Kemenkumham 28 Maret 2028
Lisensi Lisensi Atas Merek Minyakita Ministry of Law and Human Rights March 28, 2028
Registration of Agreements
License
INOVASI DAN PENGEMBANGAN INNOVATION AND DEVELOPMENT OF ECO-
PRODUK RAMAH LINGKUNGAN [OJK FRIENDLY PRODUCTS [OJK F.26]
F.26]
Perseroan terus mendorong inovasi dalam pengembangan The Company continues to drive innovation in the
produk yang ramah lingkungan melalui penguatan praktik development of environmentally friendly products by
keberlanjutan di sepanjang rantai pasok. Salah satu strengthening sustainable practices throughout the supply
langkah strategis yang dilakukan adalah memastikan chain. One of the strategic steps taken is ensuring the
penggunaan bahan baku yang bersumber dari pemasok use of raw materials sourced from suppliers certified
yang telah tersertifikasi Roundtable on Sustainable Palm by the Roundtable on Sustainable Palm Oil (RSPO) and
Oil (RSPO) dan Indonesian Sustainable Palm Oil (ISPO), the Indonesian Sustainable Palm Oil (ISPO), as well as
serta menerapkan prinsip No Deforestation, No Peat, No consistently applying the No Deforestation, No Peat, No
Exploitation (NDPE) secara konsisten. Exploitation (NDPE) principles.
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PRODUK RAMAH LINGKUNGAN ECO-FRIENDLY PRODUCTS
Perseroan mengembangkan dan memasarkan produk The Company develops and markets products by
dengan mengedepankan prinsip pengadaan bahan prioritizing responsible raw material sourcing and
baku yang bertanggung jawab serta pengendalian process controls that take sustainability into account.
proses yang memperhatikan aspek keberlanjutan. Dalam In the Company’s context, the eco-friendly product
konteks Perseroan, pendekatan produk ramah lingkungan approach is primarily realized through the implementation
terutama diwujudkan melalui penerapan komitmen NDPE, of the NDPE commitment, strengthening raw material
penguatan ketelusuran bahan baku (traceability), serta traceability, and compliance with relevant standards and
pemenuhan standar dan sertifikasi yang relevan. Upaya ini certifications. These efforts are undertaken to minimize
dilakukan untuk meminimalkan dampak lingkungan pada the environmental impact on the supply chain and
rantai pasok dan proses produksi, sekaligus memastikan production processes, while ensuring that the resulting
produk yang dihasilkan memenuhi persyaratan mutu dan products meet applicable quality and safety requirements.
keamanan yang berlaku.
PRODUK/JASA YANG SUDAH PRODUCTS/SERVICES WHOSE SAFETY
DIEVALUASI KEAMANANNYA BAGI FOR CUSTOMERS HAS BEEN EVALUATED
PELANGGAN [OJK F.27] [OJK F.27]
Dalam upaya memastikan keamanan serta kepuasan In an effort to ensure consumer safety and satisfaction, the
konsumen, Perseroan secara berkala melaksanakan Company regularly conducts evaluations of all products
evaluasi terhadap seluruh produk yang dihasilkan. it manufactures. The evaluation process is carried out
Proses evaluasi dilakukan melalui berbagai sertifikasi through various certifications obtained at both the
yang telah diraih, baik pada tingkat nasional maupun national and international levels, as well as through
internasional, serta melalui analisa dan verifikasi produk product analysis and verification at accredited external
di Laboratorium Eksternal yang terakreditasi untuk seluruh laboratories for all testing parameters, including safety
parameter pengujian, termasuk aspek keamanan dan aspects and potential contamination. Details regarding
potensi kontaminasi. Rincian mengenai sertifikasi tersebut these certifications are included in the Overview section
tercantum dalam Bab Ikhtisar laporan keberlanjutan of this sustainability report. Thus, all of the Company’s
ini. Dengan demikian, seluruh produk Perseroan telah products meet established safety standards and provide
memenuhi standar keamanan yang ditetapkan dan optimal quality assurance for consumers.
memberikan jaminan kualitas yang optimal bagi konsumen.
DAMPAK PRODUK/JASA [OJK F.28] [GRI IMPACT OF PRODUCTS/SERVICES [OJK F.28]
416-1, 416-2] [GRI 416-1, 416-2]
Sebelum dipasarkan, setiap produk Perseroan terlebih Before being marketed, every Company product first
dahulu melalui proses penilaian menyeluruh untuk undergoes a comprehensive evaluation process to ensure
memastikan kualitas dan keamanannya. Sebagai its quality and safety. As part of its responsibility, the
bentuk tanggung jawab, Perseroan juga berkomitmen Company is also committed to providing complete, clear,
menyediakan informasi produk yang lengkap, jelas, dan and easily accessible product information to the public,
mudah diakses oleh masyarakat, khususnya melalui particularly through the packaging of its cooking oil
kemasan produk minyak goreng kemasan. products.
Informasi yang tercantum mencakup aspek-aspek penting The information covers important aspects such as the
seperti nama produk dan merek dagang, berat bersih, product name and trademark, net weight, factory name and
nama serta alamat pabrik, tanggal kadaluwarsa, kode address, expiration date, production code, composition,
produksi, komposisi, informasi nilai gizi, nomor izin edar, nutritional information, distribution permit number, as
hingga logo halal dan SNI. Seluruh informasi tersebut telah well as the halal and SNI logos. All of this information has
disusun sesuai dengan ketentuan Label Pangan Olahan been compiled in accordance with the provisions of the
yang diterbitkan oleh BPOM RI. Processed Food Labeling regulations issued by BPOM RI.
JUMLAH PRODUK YANG DITARIK THE NUMBER OF PRODUCTS RECALLED
KEMBALI [OJK F.29] [OJK F.29]
Sampai dengan akhir tahun 2025, tidak terdapat produk As of the end of 2025, no products have been recalled
yang mengalami penarikan dari peredaran, sehingga from the market; therefore, this information is not relevant
informasi tersebut tidak relevan untuk dimuat dalam for inclusion in this year’s sustainability report.
laporan keberlanjutan tahun ini.
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Sustainability Value in Every Drop Nilai Keberlanjutan dalam Setiap Tetesnya KOMITMEN MEMBERIKAN LAYANAN COMMITMENT TO PROVIDING EQUAL YANG SETARA KEPADA KONSUMEN [OJK SERVICE TO CONSUMERS [OJK F.17] F.17] Perseroan berkomitmen kuat untuk memberikan layanan The Company is strongly committed to providing fair and yang adil dan setara bagi seluruh konsumen tanpa equitable service to all customers without discrimination. adanya diskriminasi. Komitmen ini diwujudkan melalui This commitment is realized through the implementation of penerapan Prosedur Pelaksanaan Survei dan Penanganan the Stakeholder Survey and Complaint Handling Procedure Keluhan Stakeholder Nomor CBU-QP-QAD-01 serta Kebijakan No. CBU-QP-QAD-01 and the Sustainability Policy, which Sustainability yang menekankan pada transparansi produk. emphasizes product transparency. Perseroan meyakini bahwa kepuasan pelanggan The Company believes that customer satisfaction is a key merupakan faktor penting dalam menjaga keberlanjutan factor in ensuring business sustainability. Therefore, the usaha. Oleh karena itu, prinsip kesetaraan, keterbukaan principles of equality, transparency, and quality are always informasi, dan kualitas selalu menjadi prioritas utama the top priorities in every service provided. dalam setiap layanan yang diberikan. Sebagai pelaku industri pengolahan minyak kelapa sawit, As a player in the palm oil processing industry, the Perseroan menghasilkan berbagai produk turunan sawit Company produces a variety of high-quality palm oil berkualitas tinggi yang memenuhi standar internasional. derivatives that meet international standards. Products Produk-produk seperti RBD Palm Oil, RBD Palm Olein, such as RBD Palm Oil, RBD Palm Olein, RBD Palm Stearin, RBD Palm Stearin, Palm Fatty Acid Distillate, Crude Palm Palm Fatty Acid Distillate, Crude Palm Kernel Oil, PKE, and Kernel Oil, PKE, dan 2 produk retail yakni merek Minyakita two retail products—the Minyakita and Hanau brands—are serta Hanau dikembangkan untuk memenuhi kebutuhan developed to meet the needs of customers across various pelanggan di berbagai sektor, termasuk makanan, sectors, including food, cosmetics, pharmaceuticals, and kosmetik, farmasi, dan industri lainnya. other industries. Dalam memberikan layanan, Perseroan memastikan In providing its services, the Company ensures penerapan kebijakan yang adil dan inklusif dengan the implementation of fair and inclusive policies by menjamin akses yang setara terhadap informasi produk, guaranteeing equal access to product information, layanan purna jual, dan dukungan teknis. Perseroan juga after-sales service, and technical support. The Company senantiasa berinovasi dan mengembangkan produk untuk also continuously innovates and develops products to merespons dinamika pasar serta memberikan nilai tambah respond to market dynamics and provide added value bagi pelanggan. to customers. Selain itu, Perseroan terus memperkuat komunikasi In addition, the Company continues to strengthen dengan konsumen melalui berbagai saluran, seperti communication with consumers through various layanan pelanggan yang responsif, konsultasi teknis, channels, such as responsive customer service, technical dan penyediaan informasi yang transparan mengenai consultations, and the provision of transparent information spesifikasi serta manfaat produk. Upaya ini bertujuan regarding product specifications and benefits. These agar setiap konsumen memperoleh solusi terbaik sesuai efforts aim to ensure that every consumer receives the kebutuhannya. best solution tailored to their needs. Komitmen Perseroan terhadap pelayanan dan produk The Company’s commitment to equitable service yang setara juga tercermin dalam penerapan praktik and products is also reflected in the implementation bisnis berkelanjutan. Setiap produk diproses dengan of sustainable business practices. Every product is memperhatikan aspek lingkungan, sosial, dan tata kelola manufactured with consideration for environmental, social, yang baik, sehingga memberikan manfaat tidak hanya and good governance aspects, thereby providing benefits bagi pelanggan tetapi juga bagi keberlanjutan industri not only to customers but also to the sustainability of the dan lingkungan. industry and the environment. Ke depan, Perseroan bertekad untuk terus meningkatkan Moving forward, the Company is determined to continue mutu produk dan layanan sekaligus memperluas jangkauan improving the quality of its products and services while pasar. Dengan menjadikan prinsip kesetaraan dan expanding its market reach. By making the principles keberlanjutan sebagai pijakan utama, Perseroan optimistis of equality and sustainability its main foundation, the dapat terus memberikan nilai terbaik bagi pelanggan dan Company is optimistic that it can continue to provide the seluruh pemangku kepentingan. best value for customers and all stakeholders. 210 2025 Laporan Keberlanjutan Sustainability Report
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Kinerja Keberlanjutan Sustainability Performance 211
SURVEI KEPUASAN PELANGGAN CUSTOMER SATISFACTION SURVEY ON
TERHADAP PRODUK DAN/ATAU JASA SUSTAINABLE FINANCIAL PRODUCTS AND/
KEUANGAN BERKELANJUTAN [OJK F.30] OR SERVICES [OJK F.30]
Dalam rangka mengukur tingkat kepuasan pelanggan To measure customer satisfaction with the products and
terhadap produk dan layanan yang diberikan, Perseroan services provided, the Company periodically conducts
secara berkala melaksanakan survei kepuasan pelanggan. customer satisfaction surveys. Based on the results of
Berdasarkan hasil survei tahun 2025, dari 6 indikator the 2025 survey, out of the 6 indicators evaluated, the
yang dinilai, Perseroan berhasil memenuhi 4 indikator Company successfully met 4 key indicators, namely 1, 3,
utama, yaitu 1, 3, 4 dan 5. Indikator tersebut berada pada 4, and 5. These indicators fall within Quadrants 1 and 4,
kuadran 1 dan 4, yang menunjukkan bahwa pelanggan indicating that customers are satisfied with the Company’s
puas terhadap produk dan layanan Perseroan. products and services.
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Lampiran
Appendix
PT Citra Borneo Utama
Tbk berkomitmen
mencatatkan kinerja
terbaik dalam
rangka memenuhi
harapan pemangku
kepentingan, dan PT Citra Borneo Utama Tbk
pada saat bersamaan is committed to delivering
berkontribusi optimal the best performance
to meet stakeholder
terhadap upaya expectations, while at
menjaga serta the same time, making
an optimal contribution
memperbaiki kualitas to maintain and improve
lingkungan. environmental quality.
212 2025 Laporan Keberlanjutan Sustainability Report
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Lampiran Appendix 213
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Lembar Umpan Balik [G.2]
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Lampiran Appendix 215
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Sekretaris Perusahaan
PT Citra Borneo Utama Tbk
Gedung Equity Tower Lantai 43 Unit B, SCBD Lot.9,
Jalan Sudirman Kav 52-53, Kelurahan Senayan, Kecamatan Kebayoran Baru,
Jakarta Selatan, DKI Jakarta, Indonesia 12190
Telp +62 21 29035401
Fax. +62 21 29035405
Corporate Secretary
PT Citra Borneo Utama Tbk
Equity Tower Building Floor 43 Unit B, SCBD Lot.9,
Jalan Sudirman Kav 52-53, Senayan Village, Kebayoran Baru District,
South Jakarta, DKI Jakarta, Indonesia 12190
Tel +62 21 29035401
Fax. +62 21 29035405
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Sustainability Value in Every Drop Nilai Keberlanjutan dalam Setiap Tetesnya Tanggapan Terhadap Umpan Balik Sebelumnya [G.3] Response to Previous Feedback PT Citra Borneo Utama Tbk belum menerima tanggapan PT Citra Borneo Utama Tbk has not received specific spesifik terkait Laporan Keberlanjutan sebelumnya. feedback regarding the previous Sustainability Report. Namun demikian, Perseroan telah melakukan berbagai However, the Company has made various improvements penyempurnaan dan perbaikan agar laporan ini memenuhi and refinements to ensure that this report complies ketentuan POJK No.51/POJK.03/2017 dan SEOJK No. 16/ with POJK No. 51/POJK.03/2017 and SEOJK No. 16/ SEOJK.04/2021 yang menjadi rujukan penulisan laporan SEOJK.04/2021, which serve as references for its ini. Kami berharap laporan ini dapat menjadi sumber preparation. We hope this report serves as a valuable informasi yang berguna bagi para pemangku kepentingan. source of information for stakeholders. 216 2025 Laporan Keberlanjutan Sustainability Report
Page 217
Lampiran Appendix 217
Daftar Pengungkapan Sesuai Peraturan
Otoritas Jasa Keuangan No. 51/
POJK.03/2017 Tentang Penerapan
Keuangan Berkelanjutan Bagi Lembaga
Jasa Keuangan, Emiten dan Perusahaan
Publik [OJK G.4]
List of Disclosures in Accordance With Financial Services Authority
Regulation No. 51/POJK.03/2017 on the Implementation of Sustainable
Finance for Financial Services Institutions, Issuers, and Public Companies
PT Citra Borneo Utama Tbk belum menerima tanggapan PT Citra Borneo Utama Tbk belum menerima tanggapan
spesifik terkait Laporan Keberlanjutan sebelumnya, spesifik terkait Laporan Keberlanjutan sebelumnya,
karena ini merupakan laporan keberlanjutan pertama yang karena ini merupakan laporan keberlanjutan pertama yang
disusun oleh Perusahaan. Namun demikian, Perseroan disusun oleh Perusahaan. Namun demikian, Perseroan
telah melakukan berbagai penyempurnaan dan perbaikan telah melakukan berbagai penyempurnaan dan perbaikan
agar laporan ini memenuhi ketentuan POJK No.51/ agar laporan ini memenuhi ketentuan POJK No.51/
POJK.03/2017 dan SEOJK No. 16/SEOJK.04/2021 yang POJK.03/2017 dan SEOJK No. 16/SEOJK.04/2021 yang
menjadi rujukan penulisan laporan ini. Kami berharap menjadi rujukan penulisan laporan ini. Kami berharap
laporan ini dapat menjadi sumber informasi yang berguna laporan ini dapat menjadi sumber informasi yang berguna
bagi para pemangku kepentingan. bagi para pemangku kepentingan.
No. Indeks Nama Indeks Halaman
Index Number Index Name Page
Strategi Keberlanjutan
Sustainability Strategy
A.1 Penjelasan Strategi Keberlanjutan 29
Explanation on Sustainability Strategy
B. Ikhtisar Kinerja Aspek Keberlanjutan
Sustainability Performance Highlights
B.1 Aspek Ekonomi 40
Economic Aspect
B.1.a Kuantitas produksi atau jasa yang dijual 40
Sales quantity of production or services
B.1.b Pendapatan atau penjualan 40
Revenue or sales
B.1.c Laba atau rugi bersih 40
Net profit or loss
B.1.d Produk ramah lingkungan 40
Environmentally friendly products
B.1.e Pelibatan pihak lokal yang berkaitan dengan proses bisnis Keuangan Berkelanjutan 40
Local parties involved in business process of Sustainable Finance
B.2 Aspek Lingkungan Hidup
Environmental Aspects
B.2.a Penggunaan energi 41
Energy use
B.2.b Pengurangan emisi yang dihasilkan 41
Lowering generated emissions
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No. Indeks Nama Indeks Halaman
Index Number Index Name Page
B.2.c Pengurangan limbah dan efluen 41
Lowering waste and effluent
B.2.d Pelestarian keanekaragaman hayati 41
Preserving biodiversity
B.3 Aspek sosial
Social Aspect
Dampak positif dan negatif penerapan Keuangan Berkelanjutan bagi masyarakat dan lingkungan 42
(termasuk orang, daerah, dan dana)
The positive and negative impacts of implementing Sustainable Finance on society and the
environment (including people, regions, and funds)
C. Profil Perusahaan
Company Profile
C.1 Visi, Misi, dan Nilai Keberlanjutan 79
Vision, Mission, and Value of Sustainability
C.2 Alamat Perusahaan 76
Company’s Address
C.3 Skala Usaha 82
Business Scale
C.3.a Total aset atau kapitalisasi aset dan total kewajiban 82
Total assets or capitalization of assets and liabilities
C.3.b Jumlah karyawan menurut jenis kelamin, jabatan, usia, pendidikan, dan status kepegawaian 83
Number of employees according to gender, position, age, education, and employment status
C.3.c Nama pemegang saham dan persentase kepemilikan saham 85
Name of shareholder and percentage of share ownership
C.3.d Wilayah operasional 82
Operational area
C.4 Produk, Layanan, dan Kegiatan Usaha yang Dijalankan 87
Current Products, Services, and Business Activities
C.5 Uraian mengenai proses bisnis 93
Business process overview
C.6 Keterangan tentang produk atau layanan baru 97
Information about a new product or service
D. Penjelasan Direksi
Directors Statement
D.1.a Kebijakan untuk merespon tantangan dalam penerapan strategi keberlanjutan 52
Responding to challenges in fulfilling the sustainability strategy
D.1.b Penerapan Keuangan Berkelanjutan 57
Implementation of Sustainable Finance
D.1.c Strategi pencapaian target 61
Target achievement strategy
E. Tata Kelola Keberlanjutan
Sustainability Governance
E.1 Pengawasan Dewan Komisaris atas penerapan Keuangan Berkelanjutan 114
Board of Commissioners’ Oversight on Sustainable Finance implementation
E.2 Peran Direksi dalam penerapan Keuangan Berkelanjutan 116
Board of Directors’ Role on Sustainable Finance implementation
E.3 Risiko atas penerapan Keuangan Berkelanjutan 119
Risk assessment for Sustainable Finance implementation
E.4 Hubungan dengan pemangku kepentingan 129
Stakeholder engagement
E.5 Permasalahan terhadap penerapan Keuangan Berkelanjutan 131
Challenges of Sustainable Financial implementation
F. Kinerja Keberlanjutan
Sustainability Performance
F.1 Kegiatan membangun budaya keberlanjutan 36
Building a culture of sustainability
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No. Indeks Nama Indeks Halaman
Index Number Index Name Page
Kinerja Ekonomi
F.2 Perbandingan target dan realisasi produksi, portofolio, target pembiayaan atau investasi, pendapatan 149
dan laba rugi
Comparison of performance targets and actual production, portfolios, financial targets, or investment,
revenue and profit and loss
F.3 Pendapatan dan target pembiayaan atau investasi pada portofolio terkait Keuangan Berkelanjutan 151
Revenue and financing or investment targets for the Sustainable Finance portfolio
Kinerja Lingkungan Hidup
Environmental Performance
F.4.a Biaya lingkungan hidup 160
Environmental costs
F.5 Penggunaan material yang ramah lingkungan 161
The use of environmentally friendly materials
F.6 Jumlah dan intensitas energi yang digunakan 164
The number and the intensity of energy use
F.7 Upaya dan pencapaian efisiensi energi dan penggunaan energi terbarukan 165
The efforts and achievements of energy efficiency including the use of renewable energy sources
F.8 Penggunaan air 166
Water consumption
F.9 Dampak dari wilayah operasional yang dekat atau berada di daerah konservasi atau memiliki 170
keanekaragaman hayati tinggi
The impact of operational areas near or in the area of conservation or high biodiversity
F.10 Usaha pelestarian keanekaragaman hayati 170
Biodiversity conservation efforts
F.11 Jumlah dan intensitas emisi yang dihasilkan berdasarkan jenisnya 170
The number and intensity of emissions produced by type
F.12 Upaya dan pencapaian pengurangan emisi 172
The efforts and achievement of emission reductions
F.13 Jumlah limbah dan jenis limbah yang dikelola berdasarkan jenis 172
The amount of waste and effluent generated by type
F.14 Mekanisme pengelolaan limbah dan efluen 172
Waste and effluent management mechanism
F.15 Jumlah energi yang dikelola 173
Total energy managed
F.16 Jumlah dan materi pengaduan lingkungan hidup yang diterima dan diselesaikan 176
The number and material environmental complaints received and resolved
Kinerja Sosial
Social Performance
F.17 Komitmen untuk memberikan layanan atas produk dan/atau jasa yang setara kepada konsumen 210
Commitment to provide equal services on products and/or services to customers
F.18 Inovasi dan pengembangan produk dan/atau jasa yang berkelanjutan 180
Sustainable innovation and development of products and/or services
F.19 Jumlah produk yang telah dievaluasi keamanannya bagi pelanggan 186
Number of products whose safety for customers has been evaluated
F.20 Dampak produk dan/atau jasa terhadap kesehatan dan keselamatan pelanggan 183
Impact of products and/or services on customer health and safety
F.21 Pengaduan pelanggan 187
Customer complaints
F.22 Informasi produk dan/atau jasa 195
Product and/or service information
F.23 Dampak operasi terhadap masyarakat sekitar 199
Impact of operations on the surrounding community
F.24 Penggunaan tenaga kerja lokal 202
Use of local labor
F.25 Kesetaraan kesempatan kerja dan keberagaman 203
Equal employment opportunities and diversity
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F.26 Pelatihan dan pengembangan kompetensi pegawai 208
Employee training and competency development
F.27 Pekerja anak dan pekerja paksa 209
Child labor and forced labor
F.28 Dampak produk dan/atau jasa terhadap masyarakat 209
Impact of products and/or services on the community
F.29 Jumlah produk yang ditarik kembali 209
The number of products recalled
F.30 Survei kepuasan pelanggan terhadap produk dan/atau jasa keuangan berkelanjutan 211
Customer satisfaction survey regarding sustainable financial products and/or services
Lainnya
Others
G.1 Verifikasi tertulis dari pihak independen (jika ada) 9
Written verification from an independent party (if any)
G.2 Lembar umpan balik 214
Feedback form
G.3 Tanggapan terhadap umpan balik laporan keberlanjutan tahun sebelumnya 216
Response to feedback from the prior year
G.4 Daftar pengungkapan sesuai Peraturan Otoritas Jasa Keuangan Nomor 51/2017 217
List of Disclosures in accordance with POJK 51/2017 regarding the Implementation of Sustainable
Finance for Financial Service Institutions, Issuers and Public Companies
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Lampiran Appendix 221
Indeks Isi Consolidated GRI Standard
2021 [OJK G.4]
Consolidated GRI Standard 2021 Index
Indeks Isi Standar GRI
Pengungkapan Hal
Content Index GRI
Standard
Disclosure Page
Pernyataan Penggunaan PT Citra Borneo Utama Tbk telah menyampaikan informasi yang tercantum dalam Indeks Konten GRI ini untuk
Statement of Use periode pelaporan 1 Januari 2025 sampai dengan 31 Desember 2025 dengan mengacu pada Standar GRI.
PT Citra Borneo Utama Tbk has reported the information cited in this GRI content index for the period January
1, 2025 until December 31, 2025 with reference to the GRI Standards.
GRI 1: LANDASAN 2021
GRI 1: FOUNDATION 2021
GRI 2: Pengungkapan Organisasi dan Praktik Pelaporan
Umum 2021 The Organization and its Reporting Practices
GRI 2: General Disclosures
2021 GRI 2-1 Rincian organisasi 77
Organizational details
GRI 2-2 Entitas yang termasuk dalam laporan keberlanjutan 8
Entities included in the organization’s sustainability reporting
GRI 2-3 Periode pelaporan, frekuensi dan titik kontak 8
Reporting period, frequency and contact point
GRI 2-4 Penyajian kembali informasi 9
Restatements of information
GRI 2-5 Verifikasi eksternal 9
External verification
Aktivitas dan Pekerja
Activities and workers
GRI 2-6 Aktivitas, rantai pasok, dan hubungan bisnis lainnya 87
Activities, value chain and other business relationships
GRI 2-7 Karyawan 83
Employees
GRI 2-8 Pekerja yang bukan karyawan 83
Workers who are not employees
Tata Kelola
Governance
GRI 2-9 Struktur dan komposisi tata kelola 103
Governance structure and composition
GRI 2-10 Nominasi dan pemilihan badan tata kelola tertinggi 108
Nomination and selection of the highest governance body
GRI 2-11 Ketua badan tata kelola tertinggi 106
Chair of the highest governance body
GRI 2-12 Peran badan tata kelola tertinggi dalam mengawasi pengelolaan 106
dampak
Role of the highest governance body in overseeing the management
of impacts
GRI 2-13 Pendelegasian tanggung jawab untuk pengelolaan dampak 119
Delegation of responsibility for managing impacts
GRI 2-14 Peran badan tata kelola tertinggi dalam pelaporan keberlanjutan 103
Role of the highest governance body in sustainability reporting
GRI 2-15 Benturan kepentingan 112
Conflicts of interest
GRI 2-16 Komunikasi keprihatinan kritis 136
Communication of critical concerns
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Indeks Isi Standar GRI
Pengungkapan Hal
Content Index GRI
Standard
Disclosure Page
GRI 2-17 Pengetahuan kolektif dari badan tata kelola tertinggi 116
Collective knowledge of the highest governance body
GRI 2-18 Evaluasi kinerja badan tata kelola tertinggi 110
Evaluation of the performance of the highest governance body
GRI 2-19 Kebijakan remunerasi 111
Remuneration policies
GRI 2-20 Proses untuk menentukan remunerasi 111
Process to determine remuneration
GRI 2-21 Rasio kompensasi total tahunan 111
Annual total compensation ratio
Strategi, Kebijakan dan Praktik
Strategy, Policies and Practices
GRI 2-22 Pernyataan tentang strategi pembangunan berkelanjutan 61
Statement on sustainable development strategy
GRI 2-23 Komitmen kebijakan 133
Policy commitments
GRI 2-24 Menanamkan komitmen kebijakan 137
Embedding policy commitments
GRI 2-25 Proses untuk memulihkan dampak negatif 139
Processes to remediate negative impacts
GRI 2-26 Mekanisme untuk meminta saran dan menyampaikan kekhawatiran 141
Mechanisms for seeking advice and raising concerns
GRI 2-27 Kepatuhan terhadap hukum dan peraturan 144
Compliance with laws and regulations
GRI 2-28 Keanggotaan asosiasi 93
Membership associations
Keterlibatan Pemangku Kepentingan
Stakeholder Engagement
GRI 2-29 Pendekatan keterlibatan pemangku kepentingan 129
Approach to stakeholder engagement
GRI 2-30 Perjanjian kerja bersama 184
Collective bargaining agreements
GRI 3: TOPIK MATERIAL GRI 3-1 Proses menentukan topik material 10
2021 Process to determine material topics
GRI 3: MATERIAL TOPIC
2021 GRI 3-2 Daftar topik material 10
List of material topics
GRI 3-3 Pengelolaan topik material 148
Management of Material Topics
Topik Ekonomi
Economic Topic
GRI 201: Kinerja Ekonomi GRI 201-1 Nilai ekonomi langsung yang dihasilkan dan didistribusikan 153
2016 Direct economic value generated and distributed
GRI 201: Economic
Performance 2016 GRI 201-2 Implikasi finansial serta risiko dan peluang lain bagi organisasi 155
akibat perubahan iklim
Financial implications and other risks and opportunities due to
climate change
GRI 201-3 Kewajiban program pensiun imbalan pasti dan program pensiun 156
lainnya
Defined benefit plan obligations and other retirement plans
GRI 201-4 Bantuan finansial yang diterima dari pemerintah 157
Financial assistance received from government
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Lampiran Appendix 223
Indeks Isi Standar GRI
Pengungkapan Hal
Content Index GRI
Standard
Disclosure Page
Topik Lingkungan
Environmental Topic
GRI 303: Air dan Efluen GRI 303-1 Interaksi dengan air sebagai sumber daya bersama 166
2018 Interactions with water as a shared resource
G R I 3 0 3 : Wa t e r a n d
Effluents 2018 GRI 303-2 Manajemen dampak yang berkaitan dengan pembuangan air 167
Management of water discharge-related impacts
GRI 303-3 Pengambilan air 166
Water withdrawal
GRI 303-4 Pembuangan air 167
Water discharge
GRI 303-5 Konsumsi air 166
Water consumption
Topik Sosial
Social Topic
GRI 401: Kepegawaian GRI 401-1 Rekrutmen karyawan baru dan penggantian karyawan 180
2016 New employee hires and employee turnover
GRI 401: Employment
2016 GRI 401-2 Tunjangan yang diberikan kepada karyawan purnawaktu yang 182
tidak diberikan kepada karyawan paruh waktu atau sementara
Benefits provided to full-time employees that are not provided to
part-time or temporary employees
GRI 401-3 Cuti melahirkan 184
Parental leave
GRI 403: Kesehatan dan GRI 403-1 Sistem manajemen kesehatan dan keselamatan kerja 188
Keselamatan Kerja 2018 Occupational health and safety management system
GRI 403: Occupational
Health and Safety 2018 GRI 403-2 Pengidentifikasian bahaya, penilaian risiko, dan investigasi insiden 190
Hazard identification, risk assessment, and incident investigation
GRI 403-3 Layanan kesehatan kerja 191
Occupational health services
GRI 403-4 Partisipasi, konsultasi, dan komunikasi pekerja tentang kesehatan 191
dan keselamatan kerja
Worker participation, consultation, and communication on
occupational health and safety
GRI 403-5 Pelatihan pekerja mengenai kesehatan dan keselamatan kerja 192
Worker training on occupational health and safety
GRI 403-6 Peningkatan kualitas kesehatan pekerja 193
Promotion of worker health
GRI 403-7 Pencegahan dan mitigasi dampak kesehatan dan keselamatan 194
kerja yang terkait langsung dengan hubungan bisnis
Prevention and mitigation of occupational health and safety impacts
directly linked by business relationships
GRI 403-8 Pekerja yang tercakup dalam sistem manajemen kesehatan dan 189
keselamatan kerja
Workers covered by an occupational health and safety management
system
GRI 403-9 Kecelakaan kerja 194
Work-related injuries
GRI 403-10 Penyakit akibat kerja 195
Work-related ill health
GRI 416: Kesehatan dan GRI 416-1 Penilaian dampak kesehatan dan keselamatan dari berbagai 209
Keselamatan Pelanggan kategori produk dan jasa
2016 Assessment of the health and safety impacts of product and
GRI 416: Customer Health service categories
and Safety 2016
GRI 416-2 Insiden ketidakpatuhan hubungan dengan dampak kesehatan dan 209
keselamatan dari produk dan jasa
Incidents of non-compliance concerning the health and safety
impacts of products and services
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Indeks ESG IDX
IDX ESG Index
Klasifikasi ESG Nama Metrik Deskripsi Metrik Halaman
ID
ESG Classification Metrics Name Metrics Description Page
Lingkungan E-01 Laporan Emisi Gas Rumah Kaca Total emisi scope 1, 2 dan 3 dari operasional SR 171
Environment Greenhouse Gas Emission Report perusahaan (tCO2e)
Total scope 1, 2, and 3 emissions from
company operations (tCO2e)
E-02 Intensitas Emisi Gas Rumah Kaca Intensitas emisi GRK dari scope 1 dan SR 171
Intensity of GHG Emissions 2 dibandingkan dengan pendapatan
perusahaan
GHG emission intensity from Scope 1 and 2
compared to company revenue
E-03 Konsumsi Energi Listrik Jumlah total energi listrik yang dikonsumsi SR 164
Electricity Consumption secara langsung dan tidak langsung oleh
perusahaan
Total amount of electricity consumed directly
and indirectly by the company
E-04 Konsumsi Air Jumlah konsumsi air oleh perusahaan SR 167
Water Consumption Total water consumption by the company
E-05 Limbah yang Dihasilkan Total jumlah limbah padat yang dihasilkan SR 172
Waste Generated perusahaan
Total amount of solid waste generated by
the company
E-06 Komitmen Perusahaan untuk Mencapai Komitmen yang dimiliki perusahaan untuk SR 20
Target Net Zero Emission mencapai net zero emission dan tahun target
Commitment of t he Company to perusahaan
Achieve Net Zero Emission Target The company’s commitment to achieving net
zero emissions and its target year
E-07 Komitmen Perusahaan untuk Kualitatif Target pengurangan emisi GRK, tahun SR 20
GRI 305-5, WFE E9 mengurangi Emisi pencapaian target dan langkah-langkah yang
Gas Rumah Kaca telah dilakukan untuk penurunan emisi
Commitment of t he Company to GHG emission reduction target, target
Qualitative GRI 305-5, WFE E9 to achievement year, and measures taken for
reduce Greenhouse Gas Emissions emission reduction
Sosial S-01 Kesetaraan Gender Komposisi gender pegawai dalam tingkat SR 180
Social Gender Equality pekerjaan dari level terendah sampai tertinggi
di perusahaan
Gender composition of employees across job
levels from the lowest to the highest within
the company
S-02 Pegawai Berdasarkan Gender dan Komposisi usia pegawai dalam tingkat SR 83
Kelompok Umur pekerjaan dari level terrendah sampai
Employee by Gender and Age Group tertinggi di perusahaan
Age composition of employees across job
levels from the lowest to the highest within
the company
S-03 Tingkat Pergantian Pegawai Jumlah pegawai yang resign dan jumlah SR 180
Employee Turnover pegawai baru dalam tahun pelaporan
Number of employees who resigned and
number of new employees in the reporting
year
S-04 Jumlah Pegawai Sementara Jumlah dan persentase pegawai sementara SR 84
Total Non-Permanent Employee dibandingkan dengan total pegawai
Number and percentage of non-permanent
employees compared to the total employees
S-05 Pelatihan dan Pengembangan Pegawai Jumlah rata-rata jam yang digunakan untuk SR 195
Employee Training and Development pelatihan oleh setiap pegawai dalam tahun
pelaporan
Average number of hours spent on training
per employee in the reporting year
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Klasifikasi ESG Nama Metrik Deskripsi Metrik Halaman
ID
ESG Classification Metrics Name Metrics Description Page
S-06 Jumlah Kecelakaan Kerja Jumlah kecelakaan kerja dan persentase SR 194
Number of Occupational Accidents kecelakaan kerja berakibat cedera serius
dan/ atau fatal
Number of occupational accidents and
the percentage of occupational accidents
resulting in serious and/or fatal injuries
S-07 Kejadian Pelanggaran Hak Asasi Jumlah kejadian pelanggaran hak asasi SR 185
Manusia manusia
Human Rights Violations Incidents Number of human rights violations incidents
S-08 Kebijakan Pelecehan Seksual dan/atau Kebijakan perusahaan mengenai pelecehan SR 185
Non-diskriminasi seksual dan/atau non-diskriminasi
Policy on Sexual Harassment and/or The company’s policy on sexual harassment
Non-discrimination and/or non-discrimination
S-09 Kejadian Mengenai Hak Asasi Manusia Jumlah kejadian pelanggaran hak asasi SR 185
Incidents Concerning Human Rights manusia
Number of human rights violations incidents
S-10 Kebijakan Pekerja Anak dan/atau Kebijakan perusahaan mengenai pekerja anak SR 186
Pekerja Paksa dan/atau kerja paksa
Policy on Child Labor and/or Forced The company’s policy on child labor and/or
Labor forced labor
S-11 Kebijakan Mengenai Kesehatan dan Kebijakan yang diberlakukan pada tahun SR 187
Keselamatan Kerja serta Lingkungan pelaporan mengenai kebijakan atau
Kerja yang Aman dan Latak diberikan tunjangan umum dalam bidang kesehatan
Kepada Seluruh Karyawan dan keselamatan kerja
The Company's Policy on Occupational Policies implemented in the reporting year
Health and Safety and providing a Safe regarding general policies or benefits in
and Proper Working Environment for All occupational health and safety
Employees
S-12 Corporate Social Responsibility Aktivitas CSR, investasi atau sumbangan SR 203
terhadap komunitas atau organisasi nirlaba
terdaftar
CSR activities, investments, or donations
to communities or registered non-profit
organizations
Tata Kelola G-01 Ke b e r a g a m a n M a n a j e m e n d a n Komposisi gender dari dewan dan jumlah AR 171
Governance Independensi dewan yang berasal dari pihak independen
Management Diversity and Gender composition of the board and the
Independence number of independent board members
G-02 Total Kehadiran Direksi dan Komisaris Jumlah kehadiran direksi/ komisaris ke rapat AR 161
ke Rapat Dewan dewan dan presentase kehadiran direksi/
Total Attendance of the Board of komisaris dalam rapat dewan
Directors and Board of Commissioners Number of board meetings attended by the
in the Board Meeting Board of Directors/Board of Commissioners
and the percentage of the Board of Directors/
Board of Commissioners attendance in board
meetings
G-03 Kebijakan Pemisahan Chairman of the Kebijakan mengenai pemisahan Chairman of AR 132
Board dan CEO the Board dan CEO
Po l i c y o n t h e S e p a r a t i o n o f t h e Policy regarding the separation of the
Chairman of the Board and the CEO Chairman of the Board and the CEO
G-04 Kebijakan Penilaian Dewan Direksi dan Kebijakan penilaian kinerja tahunan direksi/ AR 165
Komisaris komisaris dan pengungkapan kriteria serta
Policy on the Assessment of the proses penilaian yang dilakukan
Board of Directors and Board of Policy on the annual per formance
Commissioners assessment of the Board of Directors/Board
of Commissioners and disclosure of the
criteria and assessment process conducted
G-05 Kebijakan Pelatihan Dewan Direksi dan Kebijakan perusahaan mengenai program AR 150
Komisaris pelatihan profesional bagi direksi/komisaris
Policy on Training for the Board of The company’s policy on professional training
Directors and Board of Commissioners programs for the Board of Directors/Board of
Commissioners
2 0 2 5
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Klasifikasi ESG Nama Metrik Deskripsi Metrik Halaman
ID
ESG Classification Metrics Name Metrics Description Page
G-06 Kriteria Khusus Pemilihan Dewan Kriteria yang digunakan dalam pemilihan AR 167
Specific Criteria for Board Selection direksi dan komisaris baru serta kebijakan
mengenai kriteria pemilihan ulang
Criteria used for the selection of new Board
of Directors and Board of Commissioners,
as well as the policy on re-election criteria
G-07 Kode Etik dan/atau Anti-Korupsi Program dan prosedur dalam mengatasi AR 209
Code of Conduct and/or Anti- praktik seperti korupsi, suap, balas jasa,
Corruption gratfikasi, dan lainnya yang relevan
Programs and procedures for addressing
practices such as corruption, bribery,
kickbacks, gratuities, and other relevant
issues
G-08 Kebijakan Perlakuan Adil terhadap Kebijakan perusahaan yang melarang direksi/ AR 134
Pemegang Saham komisaris dan karyawan mengambil manfaat
P o l i c y o n F a i r Tr e a t m e n t o f dari pengetahuan yang umumnya tidak
Shareholders tersedia di pasar
The company’s policy prohibiting the Board
of Directors, Board of Commissioners, and
employees from benefiting from non-public
market information
G-09 Pencegahan Konflik Kepentingan Kebijakan perusahaan mengenai kewajiban SR 112
Prevention of Conflicts of Interest direksi/ komisaris untuk mencegah adanya
konflik kepentingan
The company’s policy on the obligation of the
Board of Directors/ Board of Commissioners
to prevent conflicts of interest
226 2025 Laporan Keberlanjutan Sustainability Report
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Lampiran Appendix 227
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Sustainability Value
in Every Drop
Nilai Keberlanjutan dalam Setiap Tetesnya
PT Citra Borneo Utama Tbk
Kantor Pusat
Head Office
Jl. ASDP/Pelabuhan Roro Tempenek
Kumai Hulu, Kumai, Kabupaten Kotawaringin Barat
Kalimantan Tengah
Ph : +62 532 21297
Fax : +62 532 21396
Kantor Perwakilan Jakarta
Jakarta Representative Office
Equity Tower Lt. 43 Suite B
Jl. Jend. Sudirman Kav. 52-53 SCBD Lot 9
Jakarta 12190 - Indonesia
Ph : +62 21 2903 5401
Fax : +62 21 2903 5405
228 2025 Laporan Keberlanjutan Sustainability Report
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PT Citra Borneo
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PT Citra
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Financial Services Authority
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Borneo Utama Tbk
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PT Citra Borneo Utama Tbk’s
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Ministry of Environment and Forestry
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PT CBU
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PT CBU’s
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Kementerian
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PT Citra Borneo Utama Kebijakan NDPE
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Departemen Sustainability Downstream
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Departemen Sustainability
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Teguh Hendrawan
· Notaris
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Menteri Kehakiman Republik Indonesia No. AHU-
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Minister of Justice of Republic of Indonesia
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Perusahaan Terbuka CBUT Limited
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Indonesia Stock Exchange
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PT Kalimantan Sawit Abadi
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PT Mitra Mendawai Sejati
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Departemen Head
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Singapore Ltd
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Sarana Tbk
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PT Mitra Mendawai
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SSMS. Maybank Singapore Ltd
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H. Abdul Rasyid Ahmad Saleh
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PT Menteng Kencana Mas
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PT Tanjung Sawit Abadi
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PT Sawit Multi Utama
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PT Mirza Pratama Putra
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PT Sawit Mandiri Lestari
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PT Sawit Mandiri Lestari Per
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Leon Overseas PTE LTD
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PTE LTD
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PT Tribhakti Inspektama Tribhakti Inspektama
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H. RAHARJO MANAGER GENERAL HR
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Departemen Downstream Sustainability Sustainability Downstream Department Rapat Umum Pemegang Saham
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Tata Kelola Tertinggi
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Tata Kelola Tertinggi dan Komite-komitenya Composition
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Non-eksekutif
· Komisaris
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Laki-Laki
· Komisaris Utama
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Jaya Ancol Tbk
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PT AKR
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Corporindo Tbk
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Boumediene
· Komisaris
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Rorry
· Direktur
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Eksekutif
· Direktur
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Sustainability Repor
· Komisaris Independen
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Departemen Sustainability Downstream Sustainability Downstream Department Fiki Bin Rungga
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