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 Nomor Surat                         CORSEC/L/2026/III-0040A

 Nama Perusahaan                     Petrosea Tbk

 Kode Emiten                         PTRO

 Lampiran                            2

 Perihal                             Penyampaian Laporan Keberlanjutan dan ESG

Merujuk pada pelaporan Laporan Tahunan Nomor CORSEC/L/2026/III-0040, Dengan ini Perseroan Menyampaikan
Laporan Keberlanjutan dan ESG tahun 2025 dengan periode tahun buku dari 01 Januari 2025 sampai dengan 31
Desember 2025 dalam bahasa Indonesia dan Inggris

Apakah Perseroan akan/telah melakukan panggilan Rapat Umum Pemegang Saham Tahunan? (Ya)

Perseroan melakukan panggilan Rapat Umum Pemegang Saham Tahunan pada tanggal 17 Maret 2026

Informasi sebagaimana dimaksud di atas telah dimuat pada Situs Web Perseroan di alamat link www.petrosea.com
pada tanggal 17 Maret 2026
Apakah Perseroan tercatat di Bursa lain? (Tidak)



A. Kinerja Lingkungan (Environmental Performance)

Perseroan menyampaikan Keberlanjutan dan ESG Tahunan :
 E-01 Laporan Emisi Gas Rumah Kaca (GRK)

 Laporan Emisi GRK Konsolidasi?                                                  Ya

 Batasan Organisasi                                                     Operasional/Finansial


 Adakah anak perusahaan yang tidak diikutsertakan dalam
                                                                                 Ya
 laporan ini?

  Mohon Jelaskan:

  Informasi terkait data emisi untuk anak perusahaan terpisah dalam Laporan Keberlanjutan (Sustainability
  Report)


                            Name                                        Total Emisi (tCO2e)


 Kategori 1: Emisi GRK langsung dan pembuangan


  Emisi langsung dari pembakaran stasioner                                   8.311,55

  Emisi langsung dari pembakaran bergerak                                   322.579,04

  Emisi langsung dari proses pengolahan                                          0

  Emisi fugitive langsung                                                        0

  Emisi langsung dari Land Use, Land Use Change and
                                                                                 0
  Forestry (LULUCF)

  Total Emisi Langsung (Scope 1)                                            330.890,59
Page 2
Kategori 2: Emisi GRK tidak langsung dari energi yang diimpor/dibeli



 Emisi tidak langsung dari konsumsi Listrik yang
                                                                        7.455,45
 diimpor/dibeli


 Emisi tidak langsung dari konsumsi jaringan energi yang
                                                                           0
 diimpor/dibeli (diluar listrik)


 Total Emisi Tidak Langsung (Scope 2)                                   7.455,45


Kategori 3: Emisi GRK tidak langsung dari transportasi


 Transportasi dan distribusi hulu                                          0

 Perjalanan dinas                                                       4.132,34

 Transportasi dari klien dan pengunjung                                    0


 Transportasi dan distribusi hilir                                         0


 Perjalanan Karyawan                                                       0



Kategori 4: Emisi GRK tidak langsung dari produk yang digunakan oleh perusahaan


 Kegiatan yang berhubungan dengan energi yang tidak
 termasuk dalam emisi langsung dan emisi energi tidak                      0
 langsung

 Pembelian Barang dan Jasa                                               2.060,2

 Capital equipment/goods                                                   0


 Limbah yang dihasilkan dalam kegiatan operasional                         0


 Aset Sewaan hulu                                                          0



Kategori 5: Emisi GRK tidak langsung yang terkait dengan penggunaan produk dari perusahaan


 Investasi                                                                 0

 Penggunaan produk yang dijual                                             0

 Perawatan akhir masa pakai produk yang dijual                             0

 Waralaba hilir                                                            0

 Aset Sewaan Hilir                                                         0


 Pengolahan produk yang dijual                                             0
Page 3
Kategori 6: Emisi GRK tidak langsung dari sumber lainnya

 Emisi atau pembuangan tidak langsung lainnya                                          0

 Total Emisi Tidak Langsung (Scope 3)                                            6.192,54

Total Emisi GRK (Scope 1 and 2)                                                 338.346,04

Total Emisi GRK (Scope 1, 2 and 3)                                              344.538,58

Offsets/Credits                                                                        0

Pembelian Renewable Energy Certificate (REC) (kWh)                                     0



                                           Total emisi dari Scope 1 dan 2 per unit
 E-02   Intensitas Emisi GRK                                                                   0,00038
                                           pendapatan Perusahaan Tercatat
                                           Jumlah total energi yang dikonsumsi secara
                                                                                             7.240.412,35
                                           langsung (kWh or J)
                                           Jumlah total energi yang dikonsumsi secara
 E-03   Konsumsi Energi listrik                                                                   0
                                           tidak langsung (kWh or J))

                                           Total konsumsi energi (kWh or J)                  7.240.412,35


 E-04   Konsumsi Air                       Total konsumsi air (m3)                           2.129.242,97


 E-05   Limbah yang dihasilkan             Total limbah yang dihasilkan (ton)                  6.006,09



 E-06 Komitmen Perusahaan untuk mencapai target Net Zero Emission
 Apakah Perusahaan memiliki komitmen pencapaian target net zero?                Tidak
 Tahun berapa Perusahaan menargetkan pencapaian Net Zero emission yang
                                                                                null
 dipublikasi?
 Mohon berikan deskripsi ringkas penjelasan dan tautan ke dokumentasi yang menjelaskan komitmen
 pencapaian target Net zero emission Perusahaan.

  Saat ini Petrosea belum memiliki target Net Zero Emission yang ditetapkan, namun telah menjalankan
  berbagai program penurunan emisi.


 E-07 Komitmen Perusahaan untuk mengurangi Emisi Gas Rumah Kaca (Emission Reduction)
 Apakah Perusahaan memiliki komitmen mengurangi emisi?                          Tidak
                                                                                0%
 Target pengurangan emisi GRK
                                                                                0 (tCO2e)
 Tahun target untuk penurunan emisi GRK?                                        null



Apakah perusahaan memiliki manajemen yang mengawasi pengendalian iklim?


Tidak

Langkah-langkah yang sudah dilakukan dan penurunan emisi yang telah dicapai dibandingkan tahun
sebelumnya.

Penjelasan:
Page 4
Saat ini Petrosea belum memiliki target Net Zero Emission yang ditetapkan, namun telah menjalankan berbagai
program penurunan emisi.



B. Kinerja Sosial (Social Performance)

S-01 Kesetaraan Gender


                                          Laki-Laki                                         Perempuan
 Level Jabatan
                         Jumlah pegawai        Persentasi pegawai        Jumlah pegawai          Persentasi pegawai

 Entry-level             8.281                73.47 %                    183                   1.62 %

 Mid-level               2.276                20.19 %                    331                   2.94 %

 Senior-level            151                  1.34 %                     19                    0.17 %

 Executive-level         27                   0.24 %                     3                     0.03 %

 Total Pegawai           10.735               95.24 %                    536                   4.76 %


S-02 Jumlah level pegawai yang dimiliki oleh laki-laki dan perempuan berdasarkan kelompok umur

                                                         Level Jabatan
 Rentang Usia            Entry-level               Mid-level          Senior-level          Executive-level   Jumlah
 (tahun)                                                                                                      Pegawai
                   Laki-Laki      Perempuan Laki-Laki Perempuan Laki-Laki Perempuan Laki-Laki Perempuan


 18-25             1.117          39         106        36       0            0          0         0          1.298

 25-35             3.789          128        983        204      5            2          1         0          5.112

 35-45             2.523          13         761        66       75           11         5         1          3.455

 45-55             844            3          402        25       55           6          17        2          1.354

 >55               8              0          24         0        16           0          4         0          52


S-03 Tingkat Pergantian Pegawai

                                          Jumlah Pegawai (dalam tahun              Percentage Pegawai (dalam tahun
                                                  pelaporan)                                 pelaporan)
 Jumlah Pegawai
 resign/Pemutusan Hubungan              1.850 Pegawai                              16,41 %
 Kerja
 Jumlah Pegawai Baru/pengganti          7.836 Pegawai                              69,52 %


S-04 Jumlah Pegawai Sementara

                                          Jumlah Pegawai (dalam tahun              Percentage Pegawai (dalam tahun
                                                  pelaporan)                                 pelaporan)
 Jumlah Pegawai perusahaan
 yang dipegang oleh kontraktor          615 Pegawai                                5,46 %
 dan/atau konsultan


S-05 Pelatihan dan Pengembangan Pegawai
Page 5
  Rata-rata jam pelatihan per
                                 Jumlah pegawai yang ikut serta      Persentase jumlah pegawai yang
    pegawai dalam tahun
                                   dalam program pelatihan            ikut serta dalam pelatihan (%)
          Pelaporan

34,99 jam/pegawai               10.588                              93,94 %


S-06 Jumlah Kecelakaan Kerja



                                                  Persentase kecelakaan kerja serius yang berakibat
 Frekuensi kecelakaan kerja dari total pegawai
                                                    cedera serius dan fatal dari total pegawai (%)

0,0048                                           0,04 %


S-07 Jumlah Kejadian Pelanggaran Hak Asasi Manusia


Jumlah pelanggaran hak asasi manusia dalam tahun
                                                 0
                   Pelaporan



Kebijakan Perusahaan terkait Pekerja

S-08 Perusahaan memiliki kebijakan terkait pelecehan seksual dan/atau
                                                                          Tidak
non-diskriminasi?
 Perusahaan pada tahun 2025 telah memiliki prosedur penangan keluhan terkait HAM termasuk didalamnya
 mengatur larangan terkait pelecehan seksual dan diskriminasi.



S-09 Perusahaan memiliki kebijakan mengenai hak asasi manusia?            Tidak

 Perusahaan pada tahun 2025 telah memiliki prosedur penangan keluhan terkait HAM termasuk didalamnya
 mengatur larangan terkait pelecehan seksual dan diskriminasi.

 Namun tahun 2026, Perusahaan telah mengeluarkan Kebijakan terkait HAM.
S-10 Perusahaan memiliki kebijakan mengenai pekerja anak dan/atau
                                                                          Tidak
pekerja paksa?
 Perusahaan pada tahun 2025 belum mempunyai kebijakan secara spesifik yang mengatur terkait pekerja
 anak dan/atau pekerja paksa, namun pada prakteknya Perusahaan tidak pernah sekalipun merekrut pekerja
 anak dan/atau pekerja paksa (min. usia rekrutmen 18 tahun).

 Namun tahun 2026, Perusahaan telah mengeluarkan Kebijakan HAM yang didalamnya sudah mengatur
 terkait pekerja anak dan/atau pekerja paksa.
S-11 Perusahaan memiliki kebijakan perusahaan mengenai kesehatan dan
keselamatan kerja serta lingkungan kerja yang aman dan layak diberikan Ya
kepada seluruh karyawan?
 PTP-SHE-POL-G-0001 Kebijakan Keselamatan, Kesehatan Kerja, dan Lingkungan yang dapat diakses
 melalui tautan berikut:
 https://petrosea.com/wp-content/uploads/2024/10/Safety-Health-and-Environment-Policy-ID-EN.pdf


Corporate Social Responsibility (CSR)


S-12 Perusahaan memiliki aktivitas CSR, investasi atau sumbangan
                                                                          Ya
terhadap komunitas atau organisasi nirlaba terdaftar?

 Perusahaan memiliki Program CSR yang direncanakan dan dilaksanakan selama periode 1 tahun, ditujukan
 kepada masyarakat di area operasional perusahaan. CSR Petrosea berfokus pada 4 pilar, yaitu:
Page 6
 Pendidikan, Kesehatan, Pemberdayaan Ekonomi dan Lingkungan.

  https://petrosea.com/wp-content/uploads/2025/02/Press-Release-Program-Beasiswa-Petrosea-Cemerlang.
 pdf

C. Kinerja Tata Kelola (Governance Performance)


 G-01 Keberagaman Manajemen dan Independensi (Board Diversity and Independence)


 Tipe Manajemen
                          Jumlah              Laki-laki          Perempuan            Pihak Independen
   Perusahaan

Komisaris           0                     5                  0                    1
Direksi             0                     4                  1                    0


 G-02 Total kehadiran direksi dan komisaris ke rapat dewan



                                    Jumlah rapat dewan (di tahun    Rata-rata persentase kehadiran
                                             pelaporan)          direksi/komisaris dalam rapat dewan
Jumlah kehadiran direksi ke rapat
                                    3                            100 %
dewan

Jumlah kehadiran komisaris ke
                                    3                            100 %
rapat dewan




 Kebijakan mengenai manajemen lainnya

G-03 Perusahaan memiliki kebijakan mengenai pemisahan Chairman of
                                                                          Tidak
The Board dan CEO?

 N /
 A
G-04 Perusahaan memiliki kebijakan penilaian dewan direksi dan
                                                                          Ya
komisaris

 Hal 386

G-05 Perusahaan memiliki kebijakan pelatihan dewan direksi dan
                                                                          Ya
komisaris

 Hal 386 dan 406

G-06 Kriteria khusus yang digunakan untuk pemilihan dewan direksi dan
                                                                          Ya
komisaris

 Hal 408

G-07 Perusahaan memiliki kebijakan mengenai kode etik dan/atau anti-
                                                                          Ya
korupsi?

 Hal 482

G-08 Perusahaan memiliki kebijakan mengenai perlakuan adil terhadap
                                                                          Ya
Pemegang Saham?

 Hal 343

G-09 Perusahaan memiliki kebijakan mengenai kewajiban
                                                                          Ya
direksi/komisaris untuk mencegah adanya konflik kepentingan?
Page 7
 Hal 335

D. Lain-lain


 Keselarasan Laporan Keberlanjutan/Tahunan dengan Metrik ESG


                                                                      Halaman di Laporan
   Kinerja      Kode                   Nama Metrik
                                                                     Keberlanjutan/Tahunan
               E-01     Laporan Emisi Gas Rumah Kaca           90

               E-02     Intensitas Emisi Gas Rumah Kaca        90

               E-03     Konsumsi Energi Listrik                86

               E-04     Konsumsi Air                           104
Lingkungan
               E-05     Limbah yang Dihasilkan                 98
                        Komitmen Perusahaan untuk Mencapai
               E-06                                            n/a
                        Target Net Zero Emission

                        Komitmen Perusahaan untuk
               E-07                                            90
                        mengurangi Emisi Gas Rumah Kaca

               S-01     Kesetaraan Gender                      157
                        Pegawai Berdasarkan Gender dan
               S-02                                            125-126
                        Kelompok Umur
               S-03     Tingkat Pergantian Pegawai             132-133

               S-04     Jumlah Pegawai Sementara               125

               S-05     Pelatihan dan Pengembangan Pegawai     138-149

               S-06     Jumlah Kecelakaan Kerja                173
                        Kejadian Pelanggaran Hak Asasi
               S-07                                            193
                        Manusia
Sosial                  Kebijakan Pelecehan Seksual dan/atau
               S-08                                            134
                        Non-diskriminasi

               S-09     Kebijakan Mengenai Hak Asasi Manusia   134

                        Kebijakan Pekerja Anak dan/atau
               S-10                                            136
                        Pekerja Paksa

                        Kebijakan Mengenai Kesehatan dan
                        Keselamatan Kerja serta Lingkungan
               S-11                                            162
                        Kerja yang Aman dan Layak diberikan
                        Kepada Seluruh Karyawan

               S-12     Pencegahan Konflik Kepentingan         178-192
Page 8
                                   Keberagaman Manajemen dan
                       G-01                                                 200
                                   Independensi
                                   Total Kehadiran Direksi dan Komisaris ke
                       G-02                                                 n/a
                                   Rapat Dewan
                                   Kebijakan Pemisahan Chairman of the
                       G-03                                                 n/a
                                   Board dan CEO
                                   Kebijakan Penilaian Dewan Direksi dan
                       G-04                                                 n/a
                                   Komisaris
                                   Kebijakan Pelatihan Dewan Direksi dan
Tata-kelola            G-05                                                 n/a
                                   Komisaris

                       G-06        Kriteria Khusus Pemilihan Dewan          n/a

                       G-07        Kode Etik dan/atau Anti-Korupsi          216-221

                                   Kebijakan Perlakuan Adil terhadap
                       G-08                                                 n/a
                                   Pemegang Saham

                       G-09        Pencegahan Konflik Kepentingan           n/a




 Standar Internasional yang Diacu dan Verifikasi Pihak Ketiga



   Keselarasan dengan kerangka pelaporan keberlanjutan

    X   Ya             Tidak


             X   GRI

                 TCFD

                 CDP

                 IFRS S1

                 IFRS S2

                 SASB

             X   Others, please specify


        SDGs, POJK 51/2017 & SEOJK 16/2021


   Assurance dan validasi pihak ketiga

    X   Ya




             Nama pihak ketiga                          Lingkup pekerjaan


 PT Sejahtera Rambah Asia (SRAI)                    Penyedia Jasa Assurance




Demikian untuk diketahui.


Hormat Kami,
Petrosea Tbk
Page 9
Anto Broto

Approver




Petrosea Tbk
Wisma Barito Pacific, Jl. Let. Jend. S. Parman Kav. 62-63, Kelurahan Slipi,
Telepon : 021-29770999, Fax : 021-29770988, www.petrosea.com



Nama Pengirim                       Anto Broto

Jabatan                             Approver
Tanggal dan Waktu                   17-03-2026 10:49

Lampiran                           1. PTRO_SR 2025.pdf


                                   2. PTRO_Srt Pngtr AR SR 2025.pdf


   Dokumen ini merupakan dokumen resmi Petrosea Tbk yang tidak memerlukan tanda tangan karena dihasilkan
  secara elektronik oleh sistem pelaporan elektronik. Petrosea Tbk bertanggung jawab penuh atas informasi yang
                                           tertera didalam dokumen ini.
Page 10
Go To Indonesian Page

 Letter / Announcement No.            CORSEC/L/2026/III-0040A

 Issuer Name                          Petrosea Tbk

 Issuer Code                          PTRO

 Attachment                           2

 Subject                              Submission of Sustainability Report

Referring to the Annual Report Report Number CORSEC/L/2026/III-0040 , with this The Company hereby submit
Sustainability Report 2025 for the period of 01 January 2025 to 31 December 2025 in Indonesia dan Inggris


Will the Company be/has summons for the Annual General Meeting of Shareholders? (Yes)

The Company made invitations to the Annual General Meeting of Shareholders on 17 Maret 2026

The information referred above has been published on the Company’s website www.petrosea.com at 17 Maret 2026


Is the Company listed on another Stock Exchange? (No)




A. Environmental Performance

The Company submits its Annual Sustainability and ESG Report:
 E-01 Greenhouse Gas (GHG) Emission Report

 Consolidated GHG Emission Report?                                                   Yes

 Organizational Boundaries                                                  Operasional/Finansial



 Any subsidiaries that are not included in the report?                               Yes


  Please Explain:
  Informasi terkait data emisi untuk anak perusahaan terpisah dalam Laporan Keberlanjutan (Sustainability
  Report)

                              Name                                          Total emission (tCO2e)


 Category 1: Direct GHG emissions and removals


  Direct emissions from stationary combustion                                     8.311,55

  Direct emissions from mobile combustion                                        322.579,04

  Direct emissions from processes                                                     0

  Direct fugitive emissions                                                           0

  Direct emissions from Land Use, Land Use Change and
                                                                                      0
  Forestry (LULUCF)

  Total Direct Emissions (Scope 1)                                               330.890,59
Page 11
Category 2: Indirect GHG emissions from imported energy



 Indirect emissions from imported/purchased electricity
                                                                           7.455,45
 consumption


 Indirect emissions from imported/purchased network energy
                                                                               0
 consumption (excluding electricity)


 Total Indirect Emissions (Scope 2)                                        7.455,45


Category 3: Indirect GHG emissions from transportation


 Upstream transport and distribution                                           0

 Business travels                                                          4.132,34

 Transportation of clients and visitors                                        0


 Downstream transportation and distribution                                    0


 Employee commuting                                                            0



Category 4: Indirect GHG emissions from products used by Organization



 Energy related activities not included in direct emissions and
                                                                               0
 energy indirect emissions

 Purchased goods and services                                               2.060,2

 Capital equipment/goods                                                       0


 Waste generated in operations                                                 0


 Upstream leased assets                                                        0



Category 5: Indirect GHG Emissions associated with the use of products from the Organization


 Investments                                                                   0

 Use of sold products                                                          0

 End of life treatment of sold products                                        0

 Downstream franchises                                                         0

 Downstream leased assets                                                      0


 Processing of sold products                                                   0
Page 12
Category 6: Indirect GHG emissions from other sources


 Other indirect emissions or removals                                                  0

 Total GHG Emissions (Scope 1 and 2)                                               6.192,54

Total GHG Emissions (Scope 1 and 2)                                               338.346,04

Total GHG Emissions (Scope 1, 2 and 3)                                            344.538,58

Offsets/Credits                                                                        0

REC Purchases (kWh)                                                                    0



                                            Total scope 1 and 2 emissions produced per
 E-02   GHG Emissions Intensity                                                                  0,00038
                                            revenue of listed compant (tCO2e/Rp)
                                            Total amount of energy directly consumed
                                                                                               7.240.412,35
                                            (kWh or J)
                                            Total amount of energy indirectly consumed
 E-03   Electricity Consumption                                                                     0
                                            (kWh or J)

                                            Total energy consumption (kWh or J)                7.240.412,35


 E-04   Water Consumption                   Total water consumed (m3)                          2.129.242,97


 E-05   Waste Generation                    Total waste generated (ton)                          6.006,09



 E-06 Company commitment to Net Zero Emission Target
 Does the Company have a net zero emission target commitment?                  No

 What year is the Company’s net zero emission published target?                null

 Please provide a brief description and a link to documentation explaining the Company’s commitment in
 achieving net zero emission target.

  At present, Petrosea has not established a Net Zero Emissions target; however, the Company has
  implemented various initiatives to reduce emissions.


 E-07 Company Commitment to GHG Emission Reduction Target
 Does the Company commit to reducing GHG emission?                             Tidak
                                                                               0%
 What is the Company’s GHG emission reduction target?
                                                                               0 (tCO2e)
 Targeted year in achieving GHG reduction target?                              null



Does the Listed Company has measures on monitoring in enacting climate policy?




No
Page 13
Steps that have been taken and emission reductions that have been achieved compared to the previous year


At present, Petrosea has not established an Emissions Reduction target; however, the Company has
implemented various initiatives to reduce emissions.

B. Kinerja Sosial (Social Performance)

S-01 Gender Diversity



                                        Men                                                  Women
 Job positions           Number of             Percentage of                                           Percentage of
                                                                       Number of employees
                         employees              employees                                               employees
 Entry-level     8.281                     73.47 %                     183                         1.62 %

 Mid-level       2.276                     20.19 %                     331                         2.94 %

 Senior-level    151                       1.34 %                      19                          0.17 %

 Executive-level 27                        0.24 %                      3                           0.03 %

 Total Pegawai   10.735                    95.24 %                     536                         4.76 %


S-02 Employees Level by Gender and Age Group

                                                         Job levels
 Age group             Entry-level             Mid-level              Senior-level         Executive-level Number of
 (years)                                                                                                   employees
                     Men       Women       Men       Women          Men       Women         Men     Women


 18-25           1.117        39         106         36         0            0         0           0        1.298

 25-35           3.789        128        983         204        5            2         1           0        5.112

 35-45           2.523        13         761         25         75           11        5           1        3.455

 45-55           844          3          402         25         55           6         17          2        1.354

 >55             8            0          24          0          16           0         4           0        52


S-03 Employees Turnover

                                           Number of employees                                  Percentage
                                            (in reporting year)                             (in reporting year)

 Number of employees resigned        1.850 Employees                              16,41 %


 Number of newly appointed
                                     7.836 Employees                              69,52 %
 Employees


S-04 Temporary Worker

                                           Number of employees                                  Percentage
                                            (in reporting year)                             (in reporting year)
 Total company headcount held
 by contractors and/or               615 Employees                                5,46 %
 consultants
Page 14
S-05 Employee Training and Development


  Average training hour per
                                 Total employee attending company Percentage of employee attending
          employee
                                         training program          company training program (%)
     (in reporting year)

34,99 hours/employee             10.588                                 93,94 %


S-06 Injury Rate


Frequency of work-related accidents of total
                                             Percentage of serious work-related accidents resulting in
                Employees
                                                serious and fatal injuries from total employees (%)
            (in reporting year)

0,0048                                          0,04 %


S-07 Incidents Regarding Human Rights Abuse


Number of incidents regarding human rights
                                           0
        abuse (in reporting year)



Company Policy Regarding Employees


S-08 Does the company has a policy regarding sexual harassment and/or
                                                                               No
non-discrimination?
 In 2025, the Company has established a grievance handling procedure related to human rights, which
 includes provisions prohibiting sexual harassment and discrimination.


S-09 Does the company has a policy regarding human rights?                     No

 In 2025, the Company has established a grievance handling procedure related to human rights, which
 includes provisions prohibiting sexual harassment and discrimination

 However, in 2026, the Company issued a Human Rights Policy.
S-10 Does the company have a policy regarding child labor and/or forced
                                                                               No
labor?
 In 2025, the Company did not yet have a specific policy governing child labor and/or forced labor. However,
 in practice, the Company has never recruited child labor and/or forced labor (minimum recruitment age of 18
 years).

 However, in 2026, the Company issued a Human Rights Policy which includes provisions related to child
 labor and/or forced labor.
S-11 Does the company have a company policy regarding occupational
health and safety as well as a safe working environment for all                Yes
employees?
 PTP-SHE-POL-G-0001 SHE Policy which can be assessed on this link:
 https://petrosea.com/wp-content/uploads/2024/10/Safety-Health-and-Environment-Policy-ID-EN.pdf
Corporate Social Responsibility (CSR)


S-12 Does the company have CSR activities, investments or donations to
                                                                               Yes
the community or registered non-profit organizations?

 The Company has a CSR Program that is planned and implemented over a one-year period, aimed at
 communities in the Companys operational areas. Petrosea CSR focuses on four pillars: Education, Health,
Page 15
  Economic Empowerment, and Environment.

  https://petrosea.com/wp-content/uploads/2025/02/Press-Release-Program-Beasiswa-Petrosea-Cemerlang.
  pdf

C. Governance Performance


 G-01 Board Diversity and Independence


Type of Company       Number of seats   Seats Occupied by Seats Occupied by Seats Occupied by
     Board             on Company              Men             Women        Independent Party

Commissioners        0                  5                   0                   1
Directors            0                  4                   1                   0


 G-02 Board Meeting Attendance



                              Number of board meetings     Percentage of board meeting
                                 (in reporting year)      attendances (in reporting year)
Director Attendance to
                             3                           100 %
Board Meetings

Comissioner Attendance to
                             3                           100 %
Board Meetings



  Other governmental-related policy


G-03 Does the company has a policy regarding separation of the
                                                                          No
Chairman of the Board and CEO?

  N /
  A
G-04 Does the company has a policy regarding board appraisal?             Yes

  Hal 386

G-05 Does the company has a policy regarding board training and
                                                                          Yes
development?

  Hal 386 dan 406

G-06 Does the company has a criteria regarding board appointment and
                                                                          Yes
re-election?

  Hal 408

G-07 Does the company has a policy regarding ethics and/or anti-
                                                                          Yes
corruption?

  Hal 482

G-08 Does the company has a policy regarding equitable treatment of
                                                                          Yes
shareholders?

  Hal 343
Page 16
G-09 Does the company have a policy regarding the obligations of
                                                                             Yes
directors/commissioners to prevent conflicts of interest?

 Hal 335

D. Other


 Alignment of Sustainability/Annual Reports with ESG Metrics


                                                                    Pages in the Sustainability/Annual
   Kinerja       Kode                 Metric Name
                                                                                  Report
                E-01     Greenhouse Gas Emission Report           90

                E-02     Greenhouse Gas Emission Intensity        90

                E-03     Electricity Consumption                  86

                E-04     Water Consumption                        104
Environment
                E-05     Waste Generated                          98
                         Company Commitment to Achieving Net
                E-06                                              n/a
                         Zero Emission Target

                         Company Commitment to Reduce
                E-07                                              90
                         Emission

                S-01     Gender Equality                          157

                S-02     Employees by Gender and Age Group        125-126

                S-03     Employee Turnover Rate                   132-133

                S-04     Number of Temporary Officers             125

                S-05     Employee Training and Development        138-149

                S-06     Number of Work Accidents                 173

                S-07     Human Rights Violation Incidents         193

Social                   Sexual Harassment and/or Non-
                S-08                                              134
                         Discrimination Policy

                S-09     Policy on Human Rights                   134

                S-10     Child Labor and/or Forced Labor Policy   136


                         Occupational Health and Safety Policy
                S-11     and Safe and Secure Work Environment     162
                         are provided to all employees.

                S-12     Corporate Social Responsibility          178-192
Page 17
                                  Management Diversity and
                    G-01                                                       200
                                  Independence
                                  Total Attendance of Directors and
                    G-02                                                       n/a
                                  Commissioners to Board Meetings
                                  Chairman of the Board and CEO
                    G-03                                                       n/a
                                  Separation Policy
                                  Board of Directors and Commissioners
                    G-04                                                       n/a
                                  Assessment Policy
                                  Board of Directors and Commissioners
Governance          G-05                                                       n/a
                                  Training Policy

                    G-06          Special Criteria for Election of the Board   n/a

                    G-07          Code of Ethics and/or Anti-Corruption        216-221

                    G-08          Fair Treatment Policy for Shareholders       n/a

                    G-09          Conflict of Interest Prevention Policy       n/a




Referenced International Standards and Third Party Verification



  Alignment with sustainability reporting framework

    X   Yes          No


              X   GRI

                  TCFD

                  CDP

                  IFRS S1

                  IFRS S2

                  SASB

              X   Others, please specify


 SDGs, POJK 51/2017 & SEOJK 16/2021


  Third-party assurance and/or validation

   X    Yes




 Name of third-party service provider                     Scope of Work


 PT Sejahtera Rambah Asia (SRAI)                    Penyedia Jasa Assurance




Thus to be informed accordingly.


Respectfully,
Petrosea Tbk
Page 18
Anto Broto

Approver




Petrosea Tbk
Wisma Barito Pacific, Jl. Let. Jend. S. Parman Kav. 62-63, Kelurahan Slipi,
Phone : 021-29770999, Fax : 021-29770988, www.petrosea.com



Sender Name                          Anto Broto

Function                             Approver

Date and Time                        17-03-2026 10:49

Attachment                          1. PTRO_SR 2025.pdf


                                    2. PTRO_Srt Pngtr AR SR 2025.pdf


 This is an official document of Petrosea Tbk that does not require a signature as it was generated electronically by
      the electronic reporting system. Petrosea Tbk is fully responsible for the information contained within this
                                                     document.

File

File Open PDF
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Size0.05 MB
Published17 Mar 2026
Pages18
Characters41,007
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Names mentioned 12 people and organisations named in the text · linked when the evidence is strong

possible org Petrosea Tbk · Nama Perusahaan p.1 ×9
unresolved — Emisi langsung dari pembakaran stasioner p.1
unresolved — Emisi fugitive langsung p.1
unresolved — Total Emisi Langsung (Scope 1) p.1
unresolved org PT Sejahtera Rambah Asia p.8 ×2
unresolved org Anto Broto Approver Petrosea Tbk p.9 ×2
unresolved — Anto Broto · Approver p.9 ×2
unresolved — Direct emissions from stationary combustion p.10
unresolved — Direct emissions from mobile combustion p.10
unresolved — Direct emissions from processes p.10
unresolved — Direct fugitive emissions p.10
unresolved — Total Direct Emissions (Scope 1) p.10

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