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 Nomor Surat                        034/SMART-IR/IV/2025

 Nama Perusahaan                    PT Sinar Mas Agro Resources and Technology Tbk

 Kode Emiten                        SMAR

 Lampiran                           2

 Perihal                            Penyampaian Laporan Tahunan & Keberlanjutan dan ESG


Perseroan Menyampaikan Laporan Tahunan & Keberlanjutan dan ESG tahun 2024 dengan periode tahun buku dari
01 Januari 2024 sampai dengan 31 Desember 2024 dalam bahasa Indonesia dan Inggris
Apakah Perseroan akan/telah melakukan panggilan Rapat Umum Pemegang Saham Tahunan? (Tidak)



Informasi sebagaimana dimaksud di atas telah dimuat pada Situs Web Perseroan di alamat link pada tanggal


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                                                             Ekuitas


 Adakah anak perusahaan yang tidak diikutsertakan dalam
                                                                                 Tidak
 laporan ini?




                            Name                                         Total Emisi (tCO2e)


Kategori 1: Emisi GRK langsung dan pembuangan


  Emisi langsung dari pembakaran stasioner                                    448.585

  Emisi langsung dari pembakaran bergerak                                      2.030

  Emisi langsung dari proses pengolahan                                       328.789

  Emisi fugitive langsung                                                      6.550

  Emisi langsung dari Land Use, Land Use Change and
                                                                              748.466
  Forestry (LULUCF)

  Total Emisi Langsung (Scope 1)                                             1.534.420
Page 2
Kategori 2: Emisi GRK tidak langsung dari energi yang diimpor/dibeli



 Emisi tidak langsung dari konsumsi Listrik yang
                                                                        209.280
 diimpor/dibeli


 Emisi tidak langsung dari konsumsi jaringan energi yang
                                                                          154
 diimpor/dibeli (diluar listrik)


 Total Emisi Tidak Langsung (Scope 2)                                   209.434


Kategori 3: Emisi GRK tidak langsung dari transportasi


 Transportasi dan distribusi hulu                                        34.317

 Perjalanan dinas                                                        2.678

 Transportasi dari klien dan pengunjung                                    0


 Transportasi dan distribusi hilir                                       5.647


 Perjalanan Karyawan                                                     15.986



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                   114.483
 langsung

 Pembelian Barang dan Jasa                                             17.834.183

 Capital equipment/goods                                                 5.610


 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)                                          18.012.904

Total Emisi GRK (Scope 1 and 2)                                                1.743.854

Total Emisi GRK (Scope 1, 2 and 3)                                             19.756.758

Offsets/Credits                                                                     0

Pembelian Renewable Energy Certificate (REC) (kWh)                             9.600.000



                                          Total emisi dari Scope 1 dan 2 per unit
E-02    Intensitas Emisi GRK                                                                    0
                                          pendapatan Perusahaan Tercatat
                                          Jumlah total energi yang dikonsumsi secara
                                                                                                0
                                          langsung (kWh or J)
                                          Jumlah total energi yang dikonsumsi secara
E-03    Konsumsi Energi listrik                                                             251.234.683
                                          tidak langsung (kWh or J))

                                          Total konsumsi energi (kWh or J)                  251.234.683


E-04    Konsumsi Air                      Total konsumsi air (m3)                            9.700.890


E-05    Limbah yang dihasilkan            Total limbah yang dihasilkan (ton)                 1.480.890



E-06 Komitmen Perusahaan untuk mencapai target Net Zero Emission
Apakah Perusahaan memiliki komitmen pencapaian target net zero?                Ya
Tahun berapa Perusahaan menargetkan pencapaian Net Zero emission yang
                                                                               2050
dipublikasi?
Mohon berikan deskripsi ringkas penjelasan dan tautan ke dokumentasi yang menjelaskan komitmen
pencapaian target Net zero emission Perusahaan.
 Laporan Tahunan dan Keberlanjutan 2024 halaman 27 dan 123

 Bersama dengan perusahaan induk, Golden Agri-Resources Ltd, pada tahun 2024, Perseroan menetapkan
 target dekarbonisasi untuk mengurangi emisi absolut di operasional langsung sebesar 30% untuk Cakupan
 1 FLAG dan 42% untuk Cakupan 1 dan 2 non-FLAG di tahun 2030, menuju pencapaian Net Zero pada
 tahun 2050. Kami juga bekerja sama dengan mitra rantai pasok dalam mengembangkan rencana
 dekarbonisasi mereka.




E-07 Komitmen Perusahaan untuk mengurangi Emisi Gas Rumah Kaca (Emission Reduction)
Apakah Perusahaan memiliki komitmen mengurangi emisi?                          Ya
                                                                               30 %
Target pengurangan emisi GRK
                                                                               0 (tCO2e)
Tahun target untuk penurunan emisi GRK?                                        2030



Apakah perusahaan memiliki manajemen yang mengawasi pengendalian iklim?
Page 4
 Ya

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

Penjelasan:


Laporan Tahunan dan Keberlanjutan 2024 halaman 27 dan 123

Bersama dengan perusahaan induk, Golden Agri-Resources Ltd, pada tahun 2024, Perseroan menetapkan
target dekarbonisasi untuk mengurangi emisi absolut di operasional langsung sebesar 30% untuk Cakupan 1
FLAG dan 42% untuk Cakupan 1 dan 2 non-FLAG di tahun 2030, menuju pencapaian Net Zero pada tahun
2050. Kami juga bekerja sama dengan mitra rantai pasok dalam mengembangkan rencana dekarbonisasi
mereka.




B. Kinerja Sosial (Social Performance)

S-01 Kesetaraan Gender


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

 Entry-level             19.623                  69.92 %                   7.623                27.16 %

 Mid-level               525                     1.87 %                    150                  0.53 %

 Senior-level            98                      0.35 %                    35                   0.12 %

 Executive-level         8                       0.03 %                    1                    0%

 Total Pegawai           20.254                  72.17 %                   7.809                27.83 %


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             3.812          1.393      0             0       0            0           0        0        5.205

 25-35             6.917          3.281      31            17      0            0           0        0        10.246

 35-45             6.227          2.274      196           62      8            4           0        0        8.771

 45-55             2.555          657        226           50      53           21          0        0        3.562

 >55               112            18         72            21      37           10          8        1        279


S-03 Tingkat Pergantian Pegawai

                                          Jumlah Pegawai (dalam tahun                Percentage Pegawai (dalam tahun
                                                  pelaporan)                                   pelaporan)
 Jumlah Pegawai
 resign/Pemutusan Hubungan              1.840 Pegawai                                10 %
 Kerja
Page 5
Jumlah Pegawai Baru/pengganti   1.135 Pegawai                        6%


S-04 Jumlah Pegawai Sementara

                                   Jumlah Pegawai (dalam tahun       Percentage Pegawai (dalam tahun
                                           pelaporan)                          pelaporan)
Jumlah Pegawai perusahaan
yang dipegang oleh kontraktor   0 Pegawai                            0%
dan/atau konsultan


S-05 Pelatihan dan Pengembangan Pegawai


  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

 40 jam/pegawai                 2.613                                62,5 %


S-06 Jumlah Kecelakaan Kerja



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

 0,0068                                           0,68 %


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
                                                                           Ya
 non-diskriminasi?
  Kebijakan terkait pelecehan seksual dan/atau non-diskriminasi tercantum dalam Kode Etik Perseroan,
  halaman 23-24

  https://www.smart-tbk.com/?sdm_process_download=1&download_id=335841

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

  Bersama dengan induk perusahaan, Golden Agri-Resources Ltd (GAR), kebijakan terkait hak asasi manusia
  tercantum dalam Kebijakan Sosial dan Lingkungan GAR.

  https://www.smart-tbk.com/?smd_process_download=1&download_id=331003
 S-10 Perusahaan memiliki kebijakan mengenai pekerja anak dan/atau
                                                                           Ya
 pekerja paksa?
  Bersama dengan induk perusahaan, Golden Agri-Resources Ltd (GAR), kebijakan terkait pekerja anak
  dan/atau pekerja paksa tercantum dalam Kebijakan Sosial dan Lingkungan GAR.

  https://www.smart-tbk.com/?smd_process_download=1&download_id=331003
 S-11 Perusahaan memiliki kebijakan perusahaan mengenai kesehatan dan
 keselamatan kerja serta lingkungan kerja yang aman dan layak diberikan Ya
 kepada seluruh karyawan?
Page 6
 Bersama dengan induk perusahaan, Golden Agri-Resources Ltd (GAR), kebijakan terkait kesehatan dan
 keselamatan kerja serta lingkungan kerja yang aman dan layak, tercantum dalam Kebijakan Sosial dan
 Lingkungan GAR.

 https://www.smart-tbk.com/?smd_process_download=1&download_id=331003

Corporate Social Responsibility (CSR)


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

 Rincian Inisiatif keberperanan sosial dan komunitas Perseroan dapat dilihat di Laporan Tahunan dan
 Keberlanjutan 2024 halaman 132-136

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                    6                    1                     3
Direksi              0                    5                    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
                                    16                             95 %
dewan

Jumlah kehadiran komisaris ke
                                    9                              100 %
rapat dewan




 Kebijakan mengenai manajemen lainnya

G-03 Perusahaan memiliki kebijakan mengenai pemisahan Chairman of
                                                                             Ya
The Board dan CEO?
 Komisaris Utama : Bapak Franky Oesman Widjaja
 Direktur Utama: Ibu The Biao Leng (menggantikan Alm Bapak Irwan Tirtariyadi pada tanggal 10 Januari
 2025)
G-04 Perusahaan memiliki kebijakan penilaian dewan direksi dan
                                                                             Ya
komisaris
 Kebijakan penilaian Direksi dan Dewan Komisaris Perseroan tercantum di dalam Laporan Tahunan dan
 Keberlanjutan 2024 hal 84-85:

 Sebagai bagian dari fungsi nominasi, Komite Nominasi dan Remunerasi (KNR) membantu
 Dewan Komisaris dalam melakukan evaluasi kinerja anggota Direksi dan Dewan Komisaris yang dilakukan
 sekali dalam setahun.Tahapan evaluasi dimulai dari dilakukannya penilaian sendiri oleh masing-masing
 anggota Direksi dan Dewan Komisaris atas kinerjanya. Tahapan selanjutnya KNR mendiskusikan dan
 memberikan input atas penilaian tersebut. Kriteria evaluasi kinerja didasari pada indikator kinerja utama
 yang mencakup tiga area yaitu bisnis, budaya, serta organisasi dan sumber daya manusia.
G-05 Perusahaan memiliki kebijakan pelatihan dewan direksi dan
                                                                             Tidak
komisaris
Page 7
 Untuk meningkatkan kompetensi anggota Dewan Komisaris, Direksi, dan karyawan inti lainnya, Perseroan
 mendorong mereka untuk mengikuti berbagai program pengembangan kompetensi baik yang
 diselenggarakan secara internal maupun oleh pihak eksternal. Daftar pelatihan, seminar/webinar,
 konferensi, maupun lokakarya yang dihadiri oleh anggota Dewan Komisaris dan Direksi selama tahun 2024
 dapat dilihat di Laporan Tahunan dan Keberlanjutan 2024 halaman 88-90
G-06 Kriteria khusus yang digunakan untuk pemilihan dewan direksi dan
                                                                              Ya
komisaris
 Kriteria khusus untuk pemilihan dewan direksi dan komisaris Perseroan tercantum didalam:

 Piagam Direksi
 https://www.smart-tbk.com/?sdm_process_download=1&download_id=335624

 Piagam Komisaris
 https://www.smart-tbk.com/?sdm_process_download=1&download_id=335615
G-07 Perusahaan memiliki kebijakan mengenai kode etik dan/atau anti-
                                                                              Ya
korupsi?
 Kebijakan terkait kode etik dan/atau anti-korupsi tercantum dalam Kode Etik Perseroan, halaman 33,43

 https://www.smart-tbk.com/?sdm_process_download=1&download_id=335841
G-08 Perusahaan memiliki kebijakan mengenai perlakuan adil terhadap
                                                                              Ya
Pemegang Saham?
 Kebijakan perlakukan adil terhadap pemegang saham tercantum dalam Kode Etik Perseroan, halaman 47-
 51

 https://www.smart-tbk.com/?sdm_process_download=1&download_id=335841
G-09 Perusahaan memiliki kebijakan mengenai kewajiban
                                                                              Ya
direksi/komisaris untuk mencegah adanya konflik kepentingan?
 Direksi dan Komisaris sebagai karyawan Perseroan harus mematuhi Kode Etik terkait konflik kepentingan,
 yang tercantum pada Kode Etik Perseroan halaman 33.
Page 8
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           122-124

               E-02     Intensitas Emisi Gas Rumah Kaca        -

               E-03     Konsumsi Energi Listrik                -

               E-04     Konsumsi Air                           124-125
Lingkungan
               E-05     Limbah yang Dihasilkan                 125-126
                        Komitmen Perusahaan untuk Mencapai
               E-06                                            123-124
                        Target Net Zero Emission

                        Komitmen Perusahaan untuk
               E-07                                            122-124
                        mengurangi Emisi Gas Rumah Kaca

               S-01     Kesetaraan Gender                      138-139
                        Pegawai Berdasarkan Gender dan
               S-02                                            144
                        Kelompok Umur
               S-03     Tingkat Pergantian Pegawai             144

               S-04     Jumlah Pegawai Sementara               -

               S-05     Pelatihan dan Pengembangan Pegawai     142-145

               S-06     Jumlah Kecelakaan Kerja                145
                        Kejadian Pelanggaran Hak Asasi
               S-07                                            -
                        Manusia
Sosial                  Kebijakan Pelecehan Seksual dan/atau
               S-08                                            139
                        Non-diskriminasi

               S-09     Kebijakan Mengenai Hak Asasi Manusia   132-142

                        Kebijakan Pekerja Anak dan/atau
               S-10                                            138
                        Pekerja Paksa

                        Kebijakan Mengenai Kesehatan dan
                        Keselamatan Kerja serta Lingkungan
               S-11                                            140-142
                        Kerja yang Aman dan Layak diberikan
                        Kepada Seluruh Karyawan

               S-12     Pencegahan Konflik Kepentingan         132-136
Page 9
                                   Keberagaman Manajemen dan
                       G-01                                                 32-49
                                   Independensi
                                   Total Kehadiran Direksi dan Komisaris ke
                       G-02                                                 76-78
                                   Rapat Dewan
                                   Kebijakan Pemisahan Chairman of the
                       G-03                                                 74-78
                                   Board dan CEO
                                   Kebijakan Penilaian Dewan Direksi dan
                       G-04                                                 84-85
                                   Komisaris
                                   Kebijakan Pelatihan Dewan Direksi dan
Tata-kelola            G-05                                                 88-90
                                   Komisaris

                       G-06        Kriteria Khusus Pemilihan Dewan          -

                       G-07        Kode Etik dan/atau Anti-Korupsi          91-93

                                   Kebijakan Perlakuan Adil terhadap
                       G-08                                                 74
                                   Pemegang Saham

                       G-09        Pencegahan Konflik Kepentingan           91




 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


        POJK No 51/POJK.03/2017


   Assurance dan validasi pihak ketiga

    X   Ya




             Nama pihak ketiga                          Lingkup pekerjaan


                       NA                                      NA




Demikian untuk diketahui.


Hormat Kami,
PT Sinar Mas Agro Resources and Technology Tbk
Page 10
Jimmy Pramono

Corporate Secretary




PT Sinar Mas Agro Resources and Technology Tbk
Gedung Sinar Mas Land Plaza, Menara 2 Lt. 28-30, Jl. MH. Thamrin No. 51, RT 09
Telepon : 021-50338899, Fax : -, https://www.smart-tbk.com



Nama Pengirim                      Jimmy Pramono

Jabatan                            Corporate Secretary
Tanggal dan Waktu                  30-04-2025 19:22

Lampiran                          1. 1_SMART AR SR 2024.pdf


                                  2. Srt Penyampaian Lap Thnan dan Keberlanjutan 2024.pdf


Dokumen ini merupakan dokumen resmi PT Sinar Mas Agro Resources and Technology Tbk yang tidak memerlukan
 tanda tangan karena dihasilkan secara elektronik oleh sistem pelaporan elektronik. PT Sinar Mas Agro Resources
         and Technology Tbk bertanggung jawab penuh atas informasi yang tertera didalam dokumen ini.
Page 11
Go To Indonesian Page

 Letter / Announcement No.            034/SMART-IR/IV/2025

 Issuer Name                          PT Sinar Mas Agro Resources and Technology Tbk

 Issuer Code                          SMAR

 Attachment                           2

 Subject                              Submission of Annual And Sustainability Report


The Company hereby submit Annual And Sustainability Report Report 2024 for the period of 01 Januari 2024 to 31
Desember 2024 in Indonesia dan Inggris
Will the Company be/has summons for the Annual General Meeting of Shareholders? (No)



The information referred above has been published on the Company’s website at


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                                                             Ekuitas



 Any subsidiaries that are not included in the report?                                   No




                              Name                                          Total emission (tCO2e)


Category 1: Direct GHG emissions and removals


 Direct emissions from stationary combustion                                       448.585

 Direct emissions from mobile combustion                                               2.030

 Direct emissions from processes                                                   328.789

 Direct fugitive emissions                                                             6.550

 Direct emissions from Land Use, Land Use Change and
                                                                                   748.466
 Forestry (LULUCF)

 Total Direct Emissions (Scope 1)                                                  1.534.420


Category 2: Indirect GHG emissions from imported energy
Page 12
 Indirect emissions from imported/purchased electricity
                                                                            209.280
 consumption


 Indirect emissions from imported/purchased network energy
                                                                              154
 consumption (excluding electricity)


 Total Indirect Emissions (Scope 2)                                         209.434


Category 3: Indirect GHG emissions from transportation


 Upstream transport and distribution                                        34.317

 Business travels                                                            2.678

 Transportation of clients and visitors                                        0


 Downstream transportation and distribution                                  5.647


 Employee commuting                                                         15.986



Category 4: Indirect GHG emissions from products used by Organization



 Energy related activities not included in direct emissions and
                                                                            114.483
 energy indirect emissions

 Purchased goods and services                                             17.834.183

 Capital equipment/goods                                                     5.610


 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


Category 6: Indirect GHG emissions from other sources
Page 13
 Other indirect emissions or removals                                                  0

 Total GHG Emissions (Scope 1 and 2)                                              18.012.904

Total GHG Emissions (Scope 1 and 2)                                               1.743.854

Total GHG Emissions (Scope 1, 2 and 3)                                            19.756.758

Offsets/Credits                                                                        0

REC Purchases (kWh)                                                               9.600.000



                                            Total scope 1 and 2 emissions produced per
 E-02   GHG Emissions Intensity                                                                    0
                                            revenue of listed compant (tCO2e/Rp)
                                            Total amount of energy directly consumed
                                                                                                   0
                                            (kWh or J)
                                            Total amount of energy indirectly consumed
 E-03   Electricity Consumption                                                                251.234.683
                                            (kWh or J)

                                            Total energy consumption (kWh or J)                251.234.683


 E-04   Water Consumption                   Total water consumed (m3)                           9.700.890


 E-05   Waste Generation                    Total waste generated (ton)                         1.480.890



 E-06 Company commitment to Net Zero Emission Target
 Does the Company have a net zero emission target commitment?                  Yes

 What year is the Company’s net zero emission published target?                2050

 Please provide a brief description and a link to documentation explaining the Company’s commitment in
 achieving net zero emission target.
  2024 Annual and Sustainability Report page 27 and 123

  Side by side with our holding company, Golden Agri-Resources Ltd, we set bold decarbonisation targets in
  2024 to cut absolute emissions in our direct operations by 30% for Scope 1 FLAG and 42% for Scope 1 and
  2 non-FLAG by 2030, on the pathway to achieving Net Zero by 2050. We are also working with our supply
  chain partners to develop their decarbonisation plans.

 E-07 Company Commitment to GHG Emission Reduction Target
 Does the Company commit to reducing GHG emission?                             Ya
                                                                               30 %
 What is the Company’s GHG emission reduction target?
                                                                               0 (tCO2e)
 Targeted year in achieving GHG reduction target?                              2030



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




Yes
Page 14
Steps that have been taken and emission reductions that have been achieved compared to the previous year


2024 Annual and Sustainability Report page 124

In 2024, Scope 1 FLAG emissions declined by 5% compared to 2023, reflecting our strong NDPE commitment.
Scope 1 non-FLAG emissions fell by 18% despite increased production, due to improved energy efficiency and a
shift from coal to electricity supplied by PLN.

Scope 2 emissions (location-based) consequently rose by 20% due to the transition from coal to grid electricity in
the Tarjun refinery. In 2024, our Scope 2 market-based emissions were 201,754 tCO2e after accounting for
purchased renewable energy certificates for our refineries.

Overall, total Scope 1 Non-FLAG and Scope 2 emissions decreased by 12% compared to 2023. This reduction is
due to the implementation of energy efficiency and the increase in usage of renewable energy source from
biomass and solar photovoltaic in our operations.

Other key initiatives to address both FLAG and non-FLAG emissions include efforts to reduce land
use and waste-related emissions, such as those from palm oil mill effluent (POME). We continue
to conserve High Carbon Stock (HCS) forests and High Conservation Value (HCV) areas, apply POME
and empty fruit bunches (EFB) as natural fertilisers, and implement peatland rehabilitation for carbon
sequestration. Additionally, we are developing a measurement and monitoring platform to support future
emissions reduction reporting. As part of our broader decarbonisation strategy covering Scope 1, 2, and 3
emissions, we are also formulating engagement plans for third-party suppliers to address upstream Scope 3
emissions more effectively.

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      19.623                     69.92 %                     7.623                     27.16 %

 Mid-level        525                        1.87 %                      150                       0.53 %

 Senior-level     98                         0.35 %                      35                        0.12 %

 Executive-level 8                           0.03 %                      1                         0%

 Total Pegawai    20.254                     72.17 %                     7.809                     27.83 %


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           3.812         1.393     0             0          0            0         0         0         5.205

 25-35           6.917         3.281     31            17         0            0         0         0         10.246

 35-45           6.227         2.274     196           50         8            4         0         0         8.771

 45-55           2.555         657       226           50         53           21        0         0         3.562

 >55             112           18        72            21         37           10        8         1         279
Page 15
S-03 Employees Turnover

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

Number of employees resigned   1.840 Employees                      10 %


Number of newly appointed
                               1.135 Employees                      6%
Employees


S-04 Temporary Worker

                                       Number of employees                       Percentage
                                        (in reporting year)                  (in reporting year)
Total company headcount held
by contractors and/or          0 Employees                          0%
consultants


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)

40 hours/employee              2.613                                62,5 %


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)

0,0068                                        0,68 %


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
                                                                           Yes
non-discrimination?




S-09 Does the company has a policy regarding human rights?                 Yes




S-10 Does the company have a policy regarding child labor and/or forced
                                                                           Yes
labor?
Page 16
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?



Corporate Social Responsibility (CSR)


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




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                     6                     1                      3
Directors            0                     5                     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
                              16                               95 %
Board Meetings

Comissioner Attendance to
                              9                                100 %
Board Meetings



  Other governmental-related policy


G-03 Does the company has a policy regarding separation of the
                                                                                  Yes
Chairman of the Board and CEO?
  President Commissioner: Mr. Franky Oesman Widjaja
  President Director: Mrs. The Biao Leng (replacing the late Mr. Irwan Tirtariyadi on 10 January 2025)

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

  The assessment policy of the Company's Board of Commissioners and Board of Directors is contained in
  the Annual and Sustainability Report page 84-85.
G-05 Does the company has a policy regarding board training and
                                                                                  No
development?
  To enchance the competency of the members of BOC, BOD, and other key personnels, the Company
  encourages them to participate in various competency development programmes, held internally or by
  external parties. The list of trainings, seminars/webinars, conferences, and workshops attended by the
  members of BOC and BODduring 2024, can be found in the 2024 Annual and Sustainability Report pages
  88-90.
G-06 Does the company has a criteria regarding board appointment and
                                                                                  Yes
re-election?
Page 17
 The specific criteria for the election of the Company's board of directors and commissioners are set out in:

 Board of Directors' Charter
 https://www.smart-tbk.com/?sdm_process_download=1&download_id=335624

 Board of Commissioners' Charter
 https://www.smart-tbk.com/?sdm_process_download=1&download_id=335618
G-07 Does the company has a policy regarding ethics and/or anti-
                                                                                  Yes
corruption?
 Policies related to ethics and/or anti-corruption are stated in the Company's Code of Conduct, page 32,41

 https://www.smart-tbk.com/?sdm_process_download=1&download_id=335845
G-08 Does the company has a policy regarding equitable treatment of
                                                                                  Yes
shareholders?
 Policies related to fair treatment for shareholders are stated in the Company's Code of Conduct, page 47-51

 https://www.smart-tbk.com/?sdm_process_download=1&download_id=335845
G-09 Does the company have a policy regarding the obligations of
                                                                                  Yes
directors/commissioners to prevent conflicts of interest?
 Directors and Commissioners as employees of the Company must comply with the Code of Ethics related to
 conflicts of interest, which is stated in the Company's Code of Ethics page 31.
Page 18
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           122-124

                E-02     Greenhouse Gas Emission Intensity        -

                E-03     Electricity Consumption                  -

                E-04     Water Consumption                        124-125
Environment
                E-05     Waste Generated                          125-126
                         Company Commitment to Achieving Net
                E-06                                              123-124
                         Zero Emission Target

                         Company Commitment to Reduce
                E-07                                              122-124
                         Emission

                S-01     Gender Equality                          138-139

                S-02     Employees by Gender and Age Group        144

                S-03     Employee Turnover Rate                   144

                S-04     Number of Temporary Officers             -

                S-05     Employee Training and Development        142-145

                S-06     Number of Work Accidents                 145

                S-07     Human Rights Violation Incidents         -

Social                   Sexual Harassment and/or Non-
                S-08                                              139
                         Discrimination Policy

                S-09     Policy on Human Rights                   132-142

                S-10     Child Labor and/or Forced Labor Policy   138


                         Occupational Health and Safety Policy
                S-11     and Safe and Secure Work Environment     140-142
                         are provided to all employees.

                S-12     Corporate Social Responsibility          132-136
Page 19
                                  Management Diversity and
                    G-01                                                       32-49
                                  Independence
                                  Total Attendance of Directors and
                    G-02                                                       76-78
                                  Commissioners to Board Meetings
                                  Chairman of the Board and CEO
                    G-03                                                       74-78
                                  Separation Policy
                                  Board of Directors and Commissioners
                    G-04                                                       84-85
                                  Assessment Policy
                                  Board of Directors and Commissioners
Governance          G-05                                                       88-90
                                  Training Policy

                    G-06          Special Criteria for Election of the Board   -

                    G-07          Code of Ethics and/or Anti-Corruption        91-93

                    G-08          Fair Treatment Policy for Shareholders       74

                    G-09          Conflict of Interest Prevention Policy       91




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


 POJK No 51/POJK.03/2017


  Third-party assurance and/or validation

   X    Yes




 Name of third-party service provider                     Scope of Work


                     NA                                         NA




Thus to be informed accordingly.


Respectfully,
PT Sinar Mas Agro Resources and Technology Tbk
Page 20
Jimmy Pramono

Corporate Secretary




PT Sinar Mas Agro Resources and Technology Tbk
Gedung Sinar Mas Land Plaza, Menara 2 Lt. 28-30, Jl. MH. Thamrin No. 51, RT 09
Phone : 021-50338899, Fax : -, https://www.smart-tbk.com



Sender Name                        Jimmy Pramono

Function                           Corporate Secretary

Date and Time                      30-04-2025 19:22

Attachment                        1. 1_SMART AR SR 2024.pdf


                                  2. Srt Penyampaian Lap Thnan dan Keberlanjutan 2024.pdf


This is an official document of PT Sinar Mas Agro Resources and Technology Tbk that does not require a signature
      as it was generated electronically by the electronic reporting system. PT Sinar Mas Agro Resources and
                Technology Tbk is fully responsible for the information contained within this document.

File

File Open PDF
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Size0.06 MB
Published30 Apr 2025
Pages20
Characters45,028
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Names mentioned 17 people and organisations named in the text · linked when the evidence is strong

linked org PT Sinar Mas Agro Resources and Technology Tbk · Nama Perusahaan p.1 ×11
linked person Franky Oesman Widjaja · Komisaris Utama p.6 ×5
linked person Ibu The Biao Leng · Direktur Utama p.6 ×6
linked person Irwan Tirtariyadi p.6 ×3
linked person Jimmy Pramono · Corporate Secretary p.10 ×5
unresolved org PT Sinar Mas Agro Resources p.1 ×10
unresolved org Technology Tbk p.1 ×10
unresolved — Emisi langsung dari pembakaran stasioner p.1
unresolved — Emisi fugitive langsung p.1
unresolved — Total Emisi Langsung (Scope 1) p.1
unresolved org Golden Agri-Resources Ltd p.3 ×6
unresolved person Piagam · Komisaris p.7
unresolved — Direct emissions from stationary combustion p.11
unresolved — Direct emissions from mobile combustion p.11
unresolved — Direct emissions from processes p.11
unresolved — Direct fugitive emissions p.11
unresolved — Total Direct Emissions (Scope 1) p.11

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