AnnualReport2024-PPGD-att5.pdf

LIMITATION OF ASSURANCE SERVICE

This assurance was conducted as a Type 1 Limited
Assurance, which inherently has certain limitations.
Specifically, our assurance did not include any financial-
Iinked information, and we did not perform an in-depth
accuracy check of the reported data. Additionally, we
encountered limitations related to data access, the scope
of assurance, time constraints, and geographical coverage.

To mitigate these limitations, we employed a data
triangulation method, focusing on material issues
identified through stakeholder engagement, and
engaged closely with management to carify
discrepancies. A sample-based approach was used where
full access was not possible, and feedback was provided to
the company for continuous improvement in future
reports. These measures were taken to enhance the
reliability and robustness of our assurance within the
context of the identified limitations. The assurer is not
responsible for any data inaccuracies arising from
incorrect information provided by the reporting
organization

METHODOLOGY

We carried out the assurance process following these
procedures and activities:

1 Interviews with staff responsible for sustainability
management, report preparation, and information
provision.

2. Review of significant organizational developments.

3.  Examination of supporting evidence for claims made
in the reports.

4. Evaluation of the report's content, disclosures, and
presentation against the principles and indicators of
AAIOOOAS (2008) with the 2018 addendum, AAI000AP
(2018), GRI Standards, and POJKSI.

ASSURANCE OPINION

As part of our independent assurance engagement, we
have Pegadaian's sustainability report in relation to the
AAI000 Assurance Standard. Our assessment covered the
company's approach to identifying, monitoring, and
managing its environmental, social, and governance
impacts. Pegadaian has identified key sustainability
impacts associated with its operations and implemented
systems to monitor and measure these impacts regularly.

In our opinion, the sustainability report of PT Pegadaian a
presents a fair and accurate representation of the
company's sustainability practices and performance. The

report adheres to the GRI Standards 2021 (In Accordance)
and complies to POIK SI, reflecting the companys
dedication to sustainability and responsible business
practices.

ADHERENCE TO AA1000 ACCOUNTABILITY PRINCIPLES
STANDARD (2018)

INCLUSIVITY

Pegadaian engaged a diverse set of stakeholders (internal
and external) in its materiality process and incorporated
feedback from key groups such as customers, regulators,
and local community. This demonstrates a commitment to
inclusivity and transparent engagement.

MATERIALITY

Material topics were identified through a structured
impact-based assessment, considering stakeholder
expectations, regulatory, and business relevance.
Pegadaian disclosed 6 priority topics covering climate,
social, digital, and governance issues.

RESPONSIVENESS

Pegadaian responded to material stakeholder concerns
through climate initiatives (e.g., Green Gold Savings), anti-
corruption programs, and ISO 27001 or data privacy. The
report also links these responses to the company's SDG
commitments and net zero roadmap.

IMPACTS

The report outlines the company's major environmental
and social impacts, including its GHG emnission baseline,
financial literacy campaigns, and social empowerment
@fforts. Metrics are supported by internal systems and
external reporting references.

GLOBAL REPORTING INITIATIVES REPORTING
STANDARDS CONCLUSIONS, FINDINGS, AND
RECOMMENDATION

Based on our review, we found that the sustainability report
of Pegadaian aligns to the GRI Standards 2021 (In
'Accordance). The report provides a through overviewofthe
company's sustainability practices, performance, and
contributions  towards environmental and social
governance goals. Furthermore, the report complies with
the reguirements stipulated in POJK SI, demonstrating the
company's commitment to sustainable finance and
transparent reporting.

PT Surveyor Carbon Consulting Indonesia Assurance Statement, Page 20f3

Pegadaian is encouraged to enhance its ESG Target
disclosure of governance and social metrics by including
more guantitative target, particularly in areas such as
financial literacy, anti-corruption, and customer privacy, to
demonstrate measurable progress on ESG commitments.

PT. Surveyor Carbon Consulting Indonesia

AA1000

Licensed Report
000-737/V3-LF8BP

Ek Management

PT Surveyor Carbon Consulting Indonesia
Menara Bidakara 2, 3 Floor Unit 01803A
Jl. Jend. Gatot Subroto Kav. 71-73, Jakarta 12870 - Indonesia

PT. Surveyor Carbon Consulting Indonesia, d subsidiary of PT Surveyor Indonesia and part of ID Survey, operates as @ state-
owned enterprise specializing in independent assurance services in Indonesia for over 21 years. The company is eguipped to
offer independent verification, validation, or testing for various business activities, supported by its AA1000 Assurance license
(Assurance Provider number 000-737). Moreover, the company/s assurance team has a deep understanding of the AAI000
Accountability Principles and extensive experience in drafting and reviewing sustainability and integrated reports.

The company adheres to a robust guality control system, including documented policies and procedures, and complies with
ethical, professional, legal, and regulatory standards. This is evidenced by its adherence to SNI ISO/IEC 1702012012, SNI ISO/IEC
17025:2017, SNI ISO/IEC 270012022, ISO 9001-2015, ISO 14001:2015, and ISO 450012018 certifications.

PT. Surveyor Carbon Consulting Indonesia upholds a Code of Ethics throughout its operations, ensuring that all staff maintain
integrity, objectivity, professional competence, due diligence, confidentiality, and adhere to high standards of professional and
ethical conduct in their daily activities

Additionally, the company assurance team is not involved in any projects beyond the scope of independent assurance
services and does not face any conflicts of interest with other services offered by PT. Surveyor Carbon Consulting Indonesia or
its assurance team.

PPT Surveyor Carbon Consulting Indonesia Assurance Statement, Page 3 of3