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Page 1
SUSTAINABILITY REPORT
        2024
Page 2
                               Table of Contents

1    About This Report                              57   Integrated Pest Management
                                                    58   Partnership and Multi-Stakeholder Initiaties
2    Overview from Board of Directors
4    Open Letter to DSNG                            59   Climate Pillar
                                                    61   Climate Change Mitigation and Adaptation
7    DSNG Sustainable Achievements                  68   Energy Management
12   Certifications                                 70   Water Management
12   ESG Ratings                                    73   Solid Waste Management
13   Awards                                         76   Environmental Costs
                                                    76   Environmental Compliance
15   About DSNG                                     77   About GRHA DSN
16   Vision, Mission, and Corporate Values
17   External Initiatives and Membership            79   Community Pillar
     in Associations                                81   Human Rights and Labor Practices
18   Business Scale                                 82   Employee Overview
                                                    85   Employee Development
22   Sustainability Strategy                        88   Human Rights and Labor Standards
23   Material Topics                                90   Diversity And Inclusion
23   Determination of Material Topics               92   Occupational Health and Safety
24   DSNG’s Sustainability Achievements and         97   Community Development
     Contributions To Sustainable Development
     Goals (SDG’s)
                                                    103 Sustainability Governance
26   Material Topic Impact Boundaries
                                                    104 Sustainability Governance Structure
28   Certification Progress
                                                    106 Stakeholder Engagement
29   Building a Culture of Sustainable Innovation
                                                    113 Business Ethics and Compliance
30   Shared Prosperity

                                                    115 Cross Reference POJK 51/ POJK.03/2017
33   Forest Pillar
                                                    117 GRI Content Index
35   Supply Chain Management
                                                    123 Acronyms and Abbreviations
43   Nature and Biodiversity
                                                    125 Feeback Sheet
55   Fire Prevention and Management
                                                    127 Independent Verification Statement
Page 3
About This Report
 [POJK51 G.1, G.3, G.4][GRI 2-2, 2-3, 2-4, 2-5][SPOTT 9, 13]




Report Scope
The Sustainability Report of PT Dharma Satya
Nusantara Tbk (DSNG) is published annually and
outlines our sustainability strategy, initiatives,
and operational performance, including those of
                                                                                      The DSNG 2024
subsidiaries in the Palm Oil Business Unit and the Wood
                                                                                      Annual Report is
Products Unit in key markets, specifically Indonesia.
                                                                                      available at
This report details sustainability performance for the
period from January 1 to December 31, 2024, and it
                                                                                       This Link
is included in the DSNG 2024 Annual Report unless
otherwise stated. This Sustainability Report has been
reviewed by the Chief Sustainability Officer (CSO).




Exceptions                  [GRI 2-4]                                             Data and External Assurance
                                                                                  The data and information presented in this
As of the end of 2024, changes and restatements
                                                                                  Sustainability Report have been verified for reliability.
have been made to information previously presented
                                                                                  Internal verification has been conducted and approved
in earlier reports, including adjustments in the legal
                                                                                  by the Board of Directors. In addition, an independent
status of managed land areas and the presentation of
                                                                                  external party has also performed verification. DSNG
data concerning energy, water, waste, and emissions
                                                                                  has engaged Moores Rowland Indonesia to provide
management.
                                                                                  independent and limited assurance for specific data
                                                                                  disclosures in this report. Details of the assurance
Reporting Framework                                  [SPOTT 10]
                                                                                  statement from the certification body are available on
This report has been prepared in reference to:                                    page 127.
™ Financial Services Authority Regulation (POJK) No.
   51/POJK.03/2017
™ Global Reporting Initiative (GRI) Standards
  2021, adhere to the ‘GRI Standards’ and GRI 13:
  Agriculture, Aquaculture, and Fishing Sectors 2022,
  following the GRI Standards reporting principles
™ Sustainability Policy Transparency Toolkit (SPOTT)
  for Palm Oil
™ Task Force on Climate-related Financial Disclosures
  (TCFD)



   Reporting Contact
          Teguh Triono                              GRHA DSN                          Tel                    Email
          Management System                         Jl. Pulo Ayang Kav. OR3           +62 21 4618135         sustainability@dsngroup.co.id
          & Sustainability                          Pulo Gadung Industrial
          Engagement                                District, Jatinegara,             Fax                    Website
          Division Head                             Cakung, East Jakarta                                     www.dsn.co.id
                                                                                      +62 21 4606942
                                                    13930, Indonesia



PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                    1                                                   About This Report
Page 4
Overview From the
Board of Directors
 [POJK51 D.1]




I had the distinct pleasure this year to engage in our
first stakeholders’ engagement forum overseas in
February in Utrecht, Netherlands. While the weather
was far from warm, the reception we received was
very warm and receptive. During our discussions
with civil society, academia, and key representatives
from both the EU and the Netherlands government,
one pressing topic dominated the conversations:
the European Union Deforestation Regulation
(EUDDR). It struck me as curious that there seemed
to be a disconnect between Europe’s admirable
intentions behind this regulation and the potential
unintended consequences that could arise from
its implementation. Nevertheless, I remain hopeful
that during these sessions, we successfully raised
critical concerns and highlighted the on-the-ground
challenges we face if this legislation moves forward in
its current form.

As we present this year’s sustainability report, I feel
both pride and a deep sense of accomplishment. This
year marks a significant milestone in our journey as a
company: after 44 years of determination and effort,
we have transitioned into our very own office building.
This new space is not just a physical structure, but a
testament of our resilience and our roots in nature
and forestry. It serves as a hub for our talented, young
workforce, and a powerful reminder of our enduring
connection to the environment and our community.

I am also excited to share that our focused efforts
on sustainability have been reflected in our
improved ranking in the ESG SPOTT assessment,
now positioned at number 9 globally. We have also
improved our S&P Global ESG score to 55. This
achievement is a testament to our unwavering
commitment to integrating sustainable practices                  This new space is not just a physical structure,
into every facet of our operations, ensuring that our            but a testament of our resilience and our roots
products are both innovative and environmentally                 in nature and forestry. It serves as a hub for
responsible. In line with this, we have made significant         our talented, young workforce, and a powerful
strides in increasing our RSPO certifications, with a            reminder of our enduring connection to the
percentage increase from 44.15% in 2022 to 77.49%                environment and our community.
in 2024, and the number of certified mills has grown
                                                                 ANDRIANTO OETOMO
from 7 to 9.                                                     President Director




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024   2                                      About This Report
Page 5
However, as we look ahead to 2025 and beyond, I must               resilience. At the heart of this commitment is our
express concern about the evolving global landscape.               robust Environmental and Social Management System
The progress made under the Paris Agreement and                    (ESMS), which effectively manages the social and
COP initiatives could face challenges in the years to              environmental risks associated with our operations.
come. We have not seen any abatement in the use of                 By embracing this approach, we not only enhance
fossil fuels globally and yet the global south continues           our financial performance but also stay true to our
to bear the brunt of climate change impacts. It is                 dedication to protecting the environment and uplifting
therefore crucial that we remain steadfast in our                  local communities, ensuring that our financial decisions
advocacy for those most affected. We must continue                 contribute meaningfully to our long-term sustainability
working together to ensure that our sustainability                 goals.
progress does not become overshadowed by a lack of
global consensus on key issues.                                    As we continue this journey, I want to express my
                                                                   heartfelt gratitude to all our stakeholders for your
In addressing the impacts of climate change, we                    ongoing support and guidance. While our path has
remain committed to our sustainability policy, which               not been without its challenges, and we have certainly
encompasses three pillars: forest, climate, and                    learned from our shortcomings and the unintended
community. These pillars guide our approach to                     impacts we have encountered, I remain hopeful that
mitigating climate change impacts while fostering                  there is enough humility in us to reflect on our actions
long-term environmental and social resilience. We                  and strive for improvement. Courage, after all, is not
remain dedicated to our climate action plan, which                 only about venturing into the unknown but also about
includes a goal of reducing our total emissions by                 facing our flaws and evolving for the better.
44% by 2030. Our efforts to mitigate emissions
are complemented by milestone projects, such as                    Thank you, and I sincerely hope you find this
transforming waste management practices at our sites               sustainability report both informative and engaging.
and conducting research on insects and biodiversity.
While these actions may seem small, they are vital as              Sincerely,
we work toward ensuring that our company thrives
with a clear conscience regarding its environmental                ANDRIANTO OETOMO
footprint. Despite a rapidly changing global landscape,            President Director
our strategy has remained focused on energy
independence and fostering innovation to address key
transformative challenges. By prioritizing sustainable
energy sources and developing cutting-edge solutions,
we position ourselves not only as leaders in our
industry but also as responsible stewards of the planet.                 While our path has not been
Furthermore, I would like to emphasize our continued                     without its challenges, and we
commitment to social equality. Our initiatives for                       have certainly learned from
gender equality and child protection have expanded,                      our shortcomings and the
and we are determined to ensure that no woman or                         unintended impacts we have
child is left behind in our pursuit of a sustainable future.             encountered, I remain hopeful
This is not only a moral obligation but also a critical                  that there is enough humility in
component of the vision we have for a more inclusive,
                                                                         us to reflect on our actions and
equitable world.
                                                                         strive for improvement. Courage,
                                                                         after all, is not only about
The implementation of Sustainable Finance is a
                                                                         venturing into the unknown but
cornerstone of our business model, reflecting our
                                                                         also about facing our flaws and
commitment to integrating environmental, social, and
                                                                         evolving for the better.
governance (ESG) factors into our financial practices.
We have been honoured to have sustainable funding
                                                                         ANDRIANTO OETOMO
from &Green, Asian Development Bank (ADB) and
                                                                         President Director
domestic banks to fund initiatives that promote
environmental conservation and enhance climate




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024     3                                                 About This Report
Page 6
Open Letter to DSNG


                                                                 previously championed climate action are now shifting
                                                                 their policies in response to economic pressures and
                                                                 political changes.

                                                                 This greenlash is likely to extend well into 2025, with
                                                                 continued debates on the role of ESG in corporate
                                                                 decision-making. However, I firmly believe that this
                                                                 is just a temporary swing of the pendulum. The long-
                                                                 term trajectory remains clear: sustainability is not
                                                                 optional. It is an economic, environmental, and social
                                                                 necessity. While some regions may pause or even roll
                                                                 back commitments, others—particularly in corporate
                                                                 Asia—are forging ahead. I am proud to say that DSNG is
                                                                 one such example of a company that remains steadfast
                                                                 in its sustainability commitments, even in the face of
                                                                 shifting global sentiments.

                                                                 The SAB convened four times in 2024, and I am pleased
                                                                 to welcome our newest member, Ibu Gita Syahrahni.
                                                                 She brings with her deep expertise in multi-stakeholder
                                                                 engagement across Indonesia, which will undoubtedly
                                                                 enrich our discussions and help refine DSNG’s
                  DATUK DARREL WEBBER                            sustainability strategies.
            Chairman Sustainability Advisory Board
                                                                 Key Achievements in 2024
Dear Stakeholders,                                               One of the defining moments of the year was our
This marks my fourth open letter as Chair of the                 field visit to East Kalimantan. Seeing the deteriorating
Sustainability Advisory Board (SAB) of Dharma Satya              orangutan habitat, at the landscape level, firsthand
Nusantara Group (DSNG). Each year, I reflect on what             was sobering. The scale of deforestation and habitat
I have learned and observed in my role, and 2024 has             fragmentation poses a severe threat to the survival
been no exception. The year has been filled with both            of these primates. However, I am encouraged by
challenges and achievements, and it is through such              DSNG’s proactive stance in catalysing discussions
reflections that we can chart the course ahead.                  amongst companies and government agencies to
                                                                 reach a sustainable landscape-wide solution, for the
A Challenging Year for Sustainability                            orangutans. A long-term solution is in the works, with a
The global sustainability agenda faced significant               crucial focus on establishing wildlife corridors that will
headwinds in 2024. Across many parts of the                      enable orang-utans to migrate safely to larger, more
world, there has been a backlash—what some call                  stable forest blocks.
a “greenlash”—against Environmental, Social, and
Governance (ESG) commitments. Companies that                     Another major milestone was DSNG’s current progress
were once praised for their sustainability efforts are           towards climate adaptation. As global temperatures
now being scrutinised for their financial performance,           continue to rise, it is clear that companies must not
and short-term gains have started to overshadow                  only mitigate their environmental impact but also adapt
long-term sustainability strategies. Governments that            to the realities of a changing climate. DSNG has taken a




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024   4                                                  About This Report
Page 7
proactive approach by incorporating climate adaptation
strategies into its ongoing replanting programme, with
specific efforts including:
™ Ensuring the plantation is redesigned to allow
  for greater use of mechanisation.
™ Incorporating Designs that will increase water
  retention to mitigate drought risks.
™ Strengthening soil conservation and
  regeneration efforts.
™ Creating better environments that support                      During my visit to Muara Wahau, DSNG’s largest estate,
  pollinators, ensuring continued biodiversity
                                                                 I had the opportunity to meet with representatives of
  resilience.
                                                                 the Gender Committee. I was inspired by their selfless
                                                                 dedication to promoting and protecting the rights of
And many more initiatives under the umbrella of
                                                                 women and children. Their efforts, often undertaken
Climate Adaptation.
                                                                 without fanfare, are making a tangible difference in the
                                                                 workplace.




Additionally, DSNG continues to advance its landscape
approach to sustainable agroforestry in Central Java,
in the Kedu Banyumas landscape. This initiative aims
                                                                 I was also impressed by DSNG’s initiatives in cultural
to integrate agricultural production with conservation
                                                                 preservation. DSNG has a long history of working
efforts, ensuring that both environmental and socio-
                                                                 closely with local communities but I have never really
economic needs are met in a balanced and sustainable
                                                                 appreciated their work related to cultural preservation
manner.
                                                                 of these communities. The publication of a short history
                                                                 of the Dayak Kayan people is a commendable step
Empowering Women in the Workplace                                towards ensuring that the rich heritage of the region
A particularly inspiring trend has been the increasing           is not forgotten. Such initiatives reflect a deep respect
participation of women in roles traditionally dominated          for local communities and their traditions. And most
by men. DSNG has been working hard over the past few             certainly bring the company closer to the communities
years to create a more inclusive work environment, and           around them.
these efforts are beginning to bear fruit.
                                                                 Another noticeable improvement was the enhanced
We now see women operating heavy machinery—a                     day-care facilities for young children. Compared to my
significant shift in an industry where such roles                last visit two years ago, the upgrades were striking.
were historically reserved for men. Women are now                Providing safe, well-equipped childcare services is not
confidently handling road rollers, tractors, excavators,         just a benefit for working parents; it strengthens the
and other machinery, demonstrating both skill and                overall well-being of the community.
resilience. This is not just a matter of gender equity; it
is a strategic advantage. Expanding the talent pool to
include more women is critical in an industry where
finding skilled workers is becoming increasingly
challenging.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024   5                                                About This Report
Page 8
Areas for Improvement                                               Looking Ahead to 2025
While there have been many positives, there are still               As we move into 2025, I remain hopeful. I hope that:
areas that require attention.                                       ™ More companies recognise the long-term gains of
                                                                      embedding sustainability into their core strategy.
One key issue is the environmental management of
                                                                    ™ Shareholders reward responsible corporate
waterways. It is crucial to recognise that every drain,               behaviour rather than focusing only on short-term
every watercourse, ultimately feeds into a river, and                 gains.
these rivers are lifelines for surrounding communities,
                                                                    ™ DSNG strengthens its engagement with
supporting their livelihoods, food security, and                      stakeholders, ensuring that both challenges and
cultural traditions. Protecting waterways must go                     successes are well-communicated in an increasingly
beyond ticking compliance boxes—whether for local                     climate-sceptic business environment.
regulations, national policies, or international standards.
                                                                    Sustainability is a long game. There will be setbacks,
Instead, we should cultivate a mindset where every                  but there will also be breakthroughs. DSNG has shown
team member instinctively asks, no matter the size of               resilience, and I believe that by staying the course, it
the drain/stream, “Is this waterway truly protected?”               will continue to lead by example and, more importantly,
And if not, “What can we do to prevent harm?” Whether               make a solid business case for doing the right thing.
it’s a large river, a narrow stream, or even a seemingly
insignificant drain, vigilance at every level is essential to
safeguarding these critical ecosystems.

Another area for improvement is temporary housing                           Sustainability is a long game.
for employees of third-party contractors working within                     There will be setbacks, but there
company premises. While DSNG has made significant                           will also be breakthroughs.
progress in improving living conditions for its direct                      DSNG has shown resilience,
workforce, the same high standards might not be                             and I believe that by staying the
applied to the afore temporary facilities. Addressing this                  course, it will continue to lead by
issue will enhance DSNG’s reputation as a responsible                       example and, more importantly,
employer and business partner.
                                                                            make a solid business case for
                                                                            doing the right thing.
Challenges and Concerns
As DSNG continues to push forward, I remain                                 DATUK DARREL WEBBER
concerned about the rising pressure to prioritise short-                    Chairman Sustainability Advisory Board
term shareholder interests over long-term sustainability
commitments. This is a worrying trend, globally. Even
in Norway—often seen as a sustainability leader—
companies like Equinor are scaling back on renewable
energy investments. The risk is that this short-term
mindset could spread, stalling genuine progress.

Additionally, I worry that well-intentioned but
misinformed (or ill-informed) stakeholders may not
fully recognise the efforts of companies that continue
to prioritise sustainability, despite broader industry
pushback. I urge stakeholders to seek dialogue
first before resorting to activism. It is crucial, at this
juncture, for the sustainability movement not to alienate
its allies.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024      6                                                    About This Report
Page 9
DSNG Sustainability Achievements

Economy                 [POJK B.1]                                                                                          2024       2023         2022




    Revenue (Rp billion)



                      10,119                        Revenue                                             1,251             Net Profit



   Revenue of                                    Revenue of
                                                                                         Renewable Energy                 Net Profit (Loss)
   Palm Oil                                      Wood Products


   8,784                                         1,152                                   183                              1,251

   8,354                                         1,074                                   70                               1,003

   8,117                                         1,517                                   -                                1,353



    Palm Oil and Wood Products base Products



                                                    Production Volume - Palm Oil Business Unit (Thousand tons)



      Crude Palm Oil (CPO)                                      Palm Kernel Oil (PKO)                         Palm Kernel (PK)


   602                     662                   639




                                                                                                             114                 123               118
                                                               38                   40               38



                                                        Production Volume of Wood Products Business Unit



      Panel (Thousand m³)                                                                Engineered Floor (Thousand m²)
                                                                                                                                       1,080
                  116                                           118

                                               98                                                 720                 756




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                      7                                                      Excellent Performance
Page 10
Environment                     [POJK B.1]                                                                                          2024         2023         2022




    Energy Management



                                                                       Fuel Consumption (Giga Joule)




                                                     11,536,825                            GJ      Fuel Consumption

                                  7,248,194                                          86,704     3,577,812       2,376 621,740
     A
                                      E                                                D            C             B      A
    Fuel consumption
    from non-renewable
    sources                                                                                                                Total
                                                                                                                           11,536,825
     B
    Fuel consumption
    from renewable
    sources
                                  7,935,444                                               76,935         3,865,330    2,246    501,877
     C                                E                                                     D                C          B         A
    Electricity
    consumption from                                                                                                               Total
    non-renewable
    sources                                                                                                                        12,381,831
     D
    Electricity
    consumption from              8.546,465                                                     60,524         5,016.664             627,316
    renewable sources                 E                                                           D                C                    A
     E
                                                                                                                                               Total
    Heating consumption
    from renewable                                                                                                                             14,250,969
    sources




                                                                       Energy Consumption Intensity




                        Wood Products Business Unit                                        Palm Oil Business Unit                              DSNG


   24.87                    22,01                 2.40                 2.08             13.65                  12,43               1.48                 1.4
                  Panel                                       Floor                                  (GJ/ton
                 (GJ/m³)                                     (GJ/m²)                                  CPO)                                 GJ/Rupiah




                 26.66                                       2.21                                    12.24                                     1.30


    Biodiversity Conservation


                                               Conservation area                                                                Partner Farmers
                                                                                        Forest Restoration (ha)
                                               within concession (ha)                                                           (Individuals)


                                               8,733 8,728                                    35                     65         21,805
                                                                           7,721

      8,733                  ha
                                                                                                                                13,697

         Conservation                                                                                                           13,697
            Area
                                                                                                       35.5


PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                          8                                                            Excellent Performance
Page 11
    Water Management                                                                                                      2024     2023         2022




                       0.98                                               0.08                                             0.45
            m³/Ton Processed FFB                                       m³/Production                                   m³/Production
         Water Usage Intensity for                           Water Usage Intensity for Wood                     Water Usage Intensity for
            Palm Oil Mill Units                                      Product Floor                                Wood Product Panel




                              Total Water Usage for Palm Oil Mill Processing (m³)         Water Usage Intensity for Palm Oil Mill Processing
                                                                                          (m³/Ton Processed FFB)
                              2,465,883

                              3,747,759                                                                                1.30       1.39
      Palm Oil                                                                                   0.98
    Business Unit
                              3,910,298




                                                                  Wood Products Business Unit



                                                                    Total Water Usage (m³)

                               59,507                                                                60,167
                               59,919                                                                60,206

                         57,980                                                                 51,762
                                           Floor                                                              Panel




                                                             Water Usage Intensity (m³/Production)

                             0.08
    Floor                   0.07

                            0.06



                                                                                                      0.45
    Panel                                                                                                                        0.62

                                                                                                                0.51




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                    9                                                    Excellent Performance
Page 12
    GHG Emission Management                                                                                                        2024           2023           2022



                                                     GHG Emission Volume for Palm Oil Business Unit (tCO2e)



   Palm Oil Mills (POMs)                        Fertilizers                               FFB Transportation                    Total Emissions

   329,465                                      213,326                                   10,329                                553,120

   264,600                                      143,399                                   4,500                                 412,499

   304,301                                      163,314                                   14,304                                481,919




                                                                                                    GHG Emission Intensity


                                                                 per CPO Production Volume                         per CPO Sales Value
                                                                 (tCO2e/Ton CPO)                                   (tCO2e/Rp billion)


                                                                 1.06                                              62.97
                 62,97
               tCO2e/Rp billion
                                                                 0.97                                              49.38
          GHG Emission Intensity
           per CPO Sales Value
                                                                 1.17                                              59.37




    Solid Waste Management 2024 (MT)                                           WP Panel          WP Floor            Oil Palm       Head Office              DSNG




     Hazardous Waste
                                                                                                                                            11.26
                                                                                                                                                         6.98

   Reused Waste                       0                      0             0                 0                 0

                                                                                                                                          Total

   Other Treatment
                                   11.26                6.98              67.37              0               85.61
   Options
                                                                                                                                85,61                    67.37




                                                                                                                                801.57
     Non-Hazardous Waste
                                                                                                                                  0.84       28,697.47


   Recycled Waste                28,330.1             801.57            892,447.8            0              921,579

                                                                                                                                          Total

   Other Treatment
                                  367.37                 0                  0               0.84             368
   Options
                                                                                                                           921,947.68                892,447.8




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                          10                                                            Excellent Performance
Page 13
Social            [POJK B.3]                                                                                       2024       2023          2022




                                                                                                      53       Assisted Cooperatives
                                      Rp 29.5                     billion
                                                                                                          in the palm oil business
                                             CSR Expenditure                                               unit that received CSR
                                                                                                                    funds



    CSR Fund (Rp billion)                                    Beneficiaries


                                                                                                      Independent Farmers -
 Rp 29.5                                                     CSR-Assisted Cooperatives -
                                                             Palm Oil Business Unit (Units)           Palm Oil Business Unit (Units)
                       Rp 25.5
                                        Rp 20.9              53                                      8,123

                                                             52                                      5,252

                                                             52                                      5,243



    Local Engagement


                                                               Local material supplier (Supliers)




                                                212                         197                193




           19,399 people                                            94,773         hours               43,266,290 hours
               Total Employees                                      Total Training Hours                 Total Safe Working Hours
    399




     19,399            20,274           20,210                94,773         149,091     70,508      43,266,290    43,065,608      36,240,881




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                        11                                           Excellent Performance
Page 14
Certification

    Pengelolaan Air                                                                                    Pengelolaan Air



                      Palm Oil Business Unit                                                                                   Wood Products Business Unit

                                                                                                                          Panel
        ISPO                                                                                                              ™ Certification from the California
                                                                                                                            Air Resource Board (CARB)
        100%
                                                                                                                          ™ U.S. EPA TSCA TITLE VI
        ISPO-Certified Palm Oil Mill Units
                                                              100% On target 1 POM unit                                   ™ FSC
        (POM 2-12)
                                                                                                                          ™ Japan Agriculture Standard (JAS)
        28                                                                                                                ™ Timber Legality Assurance
        ISPO-Certified Plantation Units                                                                                     System (SVLK)
        94,377.71 ha / 88.75%
        ISPO-Certified Land                                  1 POM                                                        Engineered Floor
                                                             Halal-Certified Audit                                        ™ Quality Certification
        RSPO                                                                                                              ™ Real Wood
                                                                                                                          ™ PEFC Chain of Custody
        25                                                                                                                ™ FSC
        RSPO-Certified Plantation Units                                                                                   ™ United Kingdom Conformity
                                                              8 Green PROPER (Provincial Level)                             Assessed (UKCA)
        82,404.84 ha / 77.49%
        RSPO-Certified Land                                   11 Blue PROPER                                              ™ Lacey Act
                                                              (1 Province & 10 National)                                  ™ ISO 9001:2015
        81.82%                                                                                                            ™ Timber Legality Assurance
        RSPO-Certified Palm Oil Mill Units                                                                                  System (SVLK)
        (POM 2-7 and POM 9-11)                                7 Zero Accident




ESG Rating


    SPOTT


                                               7th                                                                                 9th
                                                                                              10th
                                                                       12th
Rank                     6th
                                                                                                                                                  For more
                                                                                                                         0.6
                                                                                                                                  91.0             details:
                                                                                       4       90.4
                                               85.9          0.5        86.4
                                     10.6
Score                    75.3                                                                                                                      This Link

                        2020                   2021                     2022                  2023                                2024


    Global ESG Score by S&P in 2024                             SRI Kehati for the Major period (December 2023 – May 2024) and
                                                                minor period (September – November 2024)

                                                                DSNG is included in three sustainability stock indices based on ESG
                                                                performance from the Indonesia Stock Exchange, namely:



            55
                                     For more
                                     information
                                       This Link                                     SRI-KEHATI          ESGQ KEHATI                         ESGS KEHATI




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                       12                                                              Excellent Performance
Page 15
Awards


                             Top CEO Indonesia Awards 2024                 Green Elite and Platinum Plus:
                             The Best CEO on Bio-CNG Utilisation as        Best Corporate Transparency and
                             an Alternative Energy Source to Diesel        Emission Reduction 2024
                             Fuel                                          Award for transparency in emissions
                                                                           disclosure and Green Elite recognition
                             Organized by:                                 for emissions reduction in 2023 from
                                                                           Investor Trust in collaboration with
                                                                           Bumi Global Karbon (BGK), an official
                                                                           partner of GRI (Global Reporting
                                                                           Initiative) and TCFD (Task Force on
                                                                           Climate-related Financial Disclosures)
                             Stellar Workplace Award 2024
                             Stellar Workplace Recognition in              in Indonesia
                             Employee Commitment 2024
                                                                           Organized by:
                             Organized by:



                                                                           A+ Rating Award
                                                                           Recognition of DSNG’s commitment to
                             Top 50 Mid Capitalization                     implementing human rights aspects in
                             Public Listed Company                         the 2023 Sustainability Report
                             Good governance practices by DSNG
                                                                           Organized by:
                             Organized by:




                             FORTUNE Southeast Asia 500                    Active Role in Public Health
                             Top 500 Asian companies in
                                                                           of East Kutai
                             Southeast Asia
                                                                           Award for Active Contributions in
                             Organized by:                                 Health for East Kutai’s People

                                                                           Organized by:
                                                                           East Kutai Regency Health Office

                             National Level Zero Accident                  100% Employee and Family
                             DSNG received Zero Accident                   Participation in JKN-KIS
                             certificates from the Ministry of             Program 2024
                             Manpower of the Republic of Indonesia:
                             SWA, DAN, BPN, DSN – 4 POM units              ™   Full participation of employees
                             (POM 2, POM 3, POM 6, POM 7)                      and their families in the JKN-KIS
                                                                               program at PT Bina Palma Nugraha
                             Organized by:                                     & Bima Agri Sawit
                                                                           ™   BPJS Award for being the most
                                                                               active participant in the Kedu
                                                                               region (Central Java), received by
                                                                               PT Dharma Satya Nusantara (Wood
                             High Dividen Index Tempo-IDN                      Products- Panel Business Unit)
                             Financial 52
                             Improving portfolio of financial              Organized by:
                             performance in June 2024 by
                             becoming a constituent of the TEMPO-
                             IDNFinancials 52 index

                             Organized by:




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024            13                              Excellent Performance
Page 16
                             Cooperative Collaboration                      LKS Bipartite Award,
                             in Plantation Statistics Data                  Temanggung Regency 2024
                             Provision 2024                                 Third Place Winner for the LKS Bipartite
                             Recognition for cooperative efforts in         Award 2024 in Temanggung Regency
                             providing plantation statistics data by        (Wood-Panel Business Sub-unit)
                             PT Pilar Wanapersada
                                                                            Organized by:
                                                                            Department of Industry and Manpower
                             Organized by:
                             Central Bureau of Statistics (BPS) of
                             Lamandau Regency                               Proactive in Providing Statistical
                                                                            Reports 2024
                             Corporate Social Responsibility                Award from BPS for being a proactive
                             and Community Development                      company in submitting statistical
                                                                            reports to the Central Bureau of
                             (TSBLP) Award of West Kalimantan
                                                                            Statistics of Temanggung Regency
                             Province 2024                                  (Wood-Floor Business Sub-unit)
                             Corporate Social Responsibility and
                             Community Development (TSBLP)
                                                                            Organized by:
                             Award received by PT Kencana Alam              Central Bureau of Statistics (BPS) of
                             Permai (KAP):                                  Temanggung Regency
                             ™ Silver Category Overall Champion
                                                                              Platinum Award
                             ™ Second Place in Top Ten Best
                                                                              Diamond Award
                               Companies
                                                                              1st and 2nd Winner of Quality
                             ™ Second Place in Infrastructure                 & Productivity Quiz
                               Development Category                           Platform for companies and
                             ™ Fourth Place in Education Category             organizations in Indonesia to
                                                                              showcase innovations and
                             ™ Second Place in Health Category                achievements in quality and
                                                                              productivity improvement
                             Organized by:
                             Governor of West Kalimantan                      Organized by:
                                                                              Temu Karya Mutu & Produktivitas
                                                                              Nasional (TKMPN) XXVIII National Quality
                             PROPER Green Rating                              & Productivity Convention (NQPC)
                             for 2023 - 2024
                             Performance Rating Assessment for
                             Corporate Environmental Management
                             in East Kalimantan with a Green
                             PROPER rating for 2023 - 2024

                             Organized by:
                             Governor of East Kalimantan




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024             14                                Excellent Performance
Page 17
About DSNG
 [POJK51 C.2, C.3][GRI 2-1][SPOTT 20]




                                            Company Name                                                  Other Name
                                            PT Dharma Satya Nusantara Tbk                                 DSNG


   Legal Entity Status                                                                               Number of Employees
   Public Limited                  Listed on the Indonesia Stock            Stock Code:              19,399 employees
   Company                         Exchange (IDX) on June 14, 2013          DSNG                     As of December 31, 2024




                                5.43%                                                                      33.12%
                         Arianto Oetomo                                                                    Public


                                5.43%
                      Andrianto Oetomo


                                6.32%                            Shareholders
                                                                As of December 31, 2024
                   PT Mitra Aneka Guna


                                7.44%
                   PT Tri Nur Cakrawala


                             14.63%                                                                        27.63%
                      PT Krishna Kapital                                                                   PT Triputra
                              Investama                                                                    Investindo Arya




Operational Areas
                                              West Kalimantan                     North Kalimantan




                      Central Kalimantan
                                                                               East Kalimantan


                                               Central Java




                    GRHA DSN
                                                                     Tel                                Email
                  Jl. Pulo Ayang Kav. OR3                            +62 21 4618135                     corsec@dsn.co.id
                  Kawasan Industri Pulo Gadung Kel.
                  Jatinegara, Kec. Cakung Jakarta Timur -            Fax                                Website
                  13930, Indonesia                                   +62 21 4606942                     www.dsn.co.id



PT Dharma Satya Nusantara Tbk | Sustainability Report 2024             15                                                      About DSNG
Page 18
Vision, Mission, and Corporate Values
 [POJK51 C.1]




    Vision                                                           Mision
    To become a world class company                                  To create continuous growth in the natural
    that grows with society and is the                               resources based industry that adds value to all
    pride of our country.                                            stakeholders through good governance.




Company Values                                 [POJK51 F.1]


The company upholds a culture of sustainability across all organizational levels in alignment with its corporate values.




                                       We put integrity as our core value in everything we do.

                                       Prioritizing the company’s       Providing fact-based          Aligning words with
                                       interests above individual       information responsibly.      actions.
          Integrity                    or group interests.




                                       We act with unrelenting passion.

                                       Fully focusing on our work.      Being persistent and          Acting with enthusiasm and
                                                                        resilient in completing       inspiring others.
                                                                        tasks thoroughly.
           Passion




                                       We strive for excellence.

                                       Committing to consistently       Demonstrating enthusiasm      Acting wisely and making
                                       delivering the best              and openness to learning      thoughtful decisions.
                                       performance.                     and sharing knowledge.
         Strive for
        Excellence



                                       We respect our employee, society and environment.

                                       Seeking understanding            Valuing individuals by        Demonstrating care for the
                                       before taking action.            providing opportunities for   environment.
                                                                        collective growth.
          Respect




                                       We foster synergy and cohesiveness within diversity.

                                       Cultivating a sense of           Empowering both               Maintaining a productive
                                       ownership to achieve             individual and team           and family-oriented work
      Synergy and                      collective progress.             strengths to generate         environment.
      Cohesiveness                                                      added value.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                16                                                     About DSNG
Page 19
External Initiatives and
Association Memberships
 [POJK51 C.5][GRI 2-28]




                               Association Name                                  Status         Scope



             Roundtable on Sustainable Palm Oil (RSPO)                          Member       International




                Indonesian Sustainable Palm Oil (ISPO)                          Member         National




                                        IDX-KEHATI Index                       Constituent     National




                                        Tropical Forest Alliance                Member       International




                                        Indonesian Palm Oil
                                                                                Member         National
                                        Entrepreneurs Association




                                        Indonesian Wood Panel
                                                                                Member         National
                                        Association



                                        Indonesian Chamber of
                                        Commerce and Industry                   Member         National
                                        (KADIN)



                                        Indonesian Sawn and
                                        Processed Timber                        Member         National
                                        Entrepreneurs Association



                                        Indonesian Listed Companies
                                                                                Member         National
                                        Association



                                        Partnership for Action on Child
                                        Labor in Agriculture                    Member         National




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                17                              About DSNG
Page 20
                  Business Scale
                     [POJK51 C.3]


                  Pengelolaan Air




                                    Palm Oil Business Unit                          [SPOTT 13, 14, 15, 21, 23, 24]


                         Total:                    106,343 ha           82,820 ha       27,908 ha              15          13



                    West Kalimantan                                                     East Kalimantan                             North Kalimantan

                       Sekadau                                                           East Kutai                                   Bulungan
                       PT AAN                                                             Š PT SWA                   Š PT KPS         PT DIL
                                                                                          Š PT DAN                   Š PT BPN
                                    7,689 ha               1                              Š PT DIN                   Š PT BAS             3,366 ha
                                    3,175 ha               1 Unit POM                     Š PT DWT
                                                                                                                                          2,887 ha
                                    1,011 ha                                                  68,433 ha              7                    1,202 ha

                                                                                              57,932 ha                                   1
                                                                                                                     9 Unit PKS
                       Sintang                                                                19,782 ha              1 PKO/KCP            -
                       Š PT KAP                         Š PT DPS
                       Š PT PSA                         Š PT MNS
                                                                                         Mahakam Ulu
                                    14,003 ha              4                              Š PT PUL
                                    9,495 ha               -
                                                                                              1,272 ha               1
                                    2,459 ha
                                                                                              1,029 ha               -
                                                                                              238 ha




                     Central Kalimantan

                       Lamandau
                       PT PWP

                                    11,580 ha              1
                                    8,302 ha               2 Unit POM
                                    3,216 ha




Pengelolaan Air




                                    Wood Products
                                    Business Unit
                      Central Java

                         Temanggung
                        Š PT Dharma Satya Nusantara –
                          Temanggung (DSN WP Panel)
                        Š PT Tanjung Kreasi Parquet Industri                                                                      Nucleus Managed Area
                          (DSN WP Floor)                                                                                          Nucleus Plantation Area

                                    2 Unit Plant                                                                                  Managed Partnership Plantation

                                                                                                                                  Total Plantations

                                                                                                                                  Total POM/Plant




                  PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                       18                                                    About DSNG
Page 21
    Palm Oil Business Unit Segment Profile


   Licensing                                        Nursery                                      Planting




                                                                                                                    Plantation


                                          Palm Oil Mill

                                                                                                Conservation Area




                                                                             Bulking




    Wood Products Business Unit Segment Profile

  Panel

    Raw Material                                Production Capacity                   Product                                    Market Share
     ™ Sengon                                                                 Block                     Bare
     ™ Jabon                                 12,000 m³/month                  Board
                                                                                          Plywood
                                                                                                        Core
                                                                                                                                           10%
                                                                                                                                           Other
                                                                                                                                           countries
                                                                                                                          100%
                                                                                                                          Export
                                                                                                                                           90%
                                                                                                                                           Japan



  Engineered Floor

    Raw Material                                Production Capacity                   Product                                    Market Share
     ™ Imported Oak
     ™ Other Local Wood                    150,000 m²/month                                                                       9% Domestic Market
                                                                                                                                  Teka Showroom
                                                                                                                                  Alam Sutera, Jl. Jalur
                                                                                                                                  Sutera Kav. 298 No. 36-37
                                                                                                                                  91% Export
                                                                                                                                  Europe, Canada, USA,
                                                                                                                                  New Zeland, Asia




  Engineered Door                                                                                   Sales Contribution
                                             Product                   Market Share
                                                                                                            Door
                                                                                                            11%
     Joint Ventures with
                                                                                                                                         Panel
                                                                                                                                         60%
                                                                      100% Export to                        Floor
                                        Engineered Door               United Kingdom                         29%


PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                   19                                                                   About DSNG
Page 22
Pengelolaan Air




                  Target and Realization of Production and Sales in the Palm Oil Business Unit              [POJK F.2]

                  Description                                        Unit                   2024                         2024 Target                      %
   CPO Production
   Production Realization                                    Thousand Tons                   602                                731                    82
   Sales Realization                                         Thousand Tons                   601                                731                    82
                                                               Rp billion                   7,687                              7,307                  105
   Non-CPO Production: Palm Kernel (PK)
   Production Realization                                    Thousand Tons                  114                                142                        80
   Sales Realization                                         Thousand Tons                   24                                 33                        73
                                                               Rp billion                   175                                179                        98
   Non-CPO Production: Palm Kernel Oil (PKO)
   Production Realization                    Thousand Tons                                   38                                 47                     82
   Sales Realization                         Thousand Tons                                   39                                 47                     83
                                               Rp billion                                   686                                513                    134
Note: The change in CPO production in 2024 is due to fluctuations in Fresh Fruit Bunch (FFB) production.



                  Target and Realization of Production and Sales – Wood Products Business Unit                [POJK F.2]

                            Description                              Unit                   2024                         2024 Target                      %
   Panel Production
   Production Realization                                      Thousand m³                  116                                127                    92%
   Sales Realization                                           Thousand m³                  116                                127                    92%
                                                                 Rp billion                 670                                763                    88%
   Floor Production
   Production Realization                                      Thousand m²                  720                                930                    77%
   Sales Realization                                           Thousand m²                  627                                930                    67%
                                                                 Rp billion                 325                                410                    79%


                  Production and Sales Realization

                                                                       Production Volume                           Sales Value 2024
                      Business Unit                  Product          2024 (Thousand Ton/                 Domestic                     Export
                                                                             m³/m²)               Rp Billion       %          Rp Billion                        %
   Palm Oil Business Unit                      Crude Palm Oil
                                                                               602                  7,687                  100              0                   0
   ™ Palm Oil Plantation                       (CPO)
   ™ Palm Oil Mill                             Palm Kernel Oil
   ™ Kernel                                                                    38                   686                    100              0                   0
                                               (PKO)
                                               Palm Kernel                     114                  175                    100              0                   0
   Wood Products                               Panel                           116                     36                  5.42            634                 94.58
   Business Unit                               Engineered                      720                     55                 16.86            270                 83.14
                                               Floor


                  Volume, Percentage, and Source of FFB Supply (Ton)

                                                                      2024                                  2023                                   2022
                        Source of Supply
                                                             Total              %              Total                     %               Total                  %
   Nucleus Plantation                                    1,604,880             63.81        1,765,280                61.59             1,741,895              62.70
   Partnership Plantation                                 428,268              17.03         472,830                 16.50             448,409                16.14
   External                                               481,893              19.16         628,019                 21.91             587,889                21.16
   Total                                                 2,515,040             100          2,866,129                    100           2,778,193               100


                  CPO Sales Volume (Ton)    [SPOTT 49]

             Sales Scheme                                             2024                                  2023                                   2022
   CSPO & ISCC
   Segregated                                                        195,700                            189,400                                  112,450
   Mass Balance Scheme                                                44,000                             32,600                                   18,400
   ISCC Mass Balance Scheme                                           23,500                             39,050                                   33,900
   Sub Total                                                         263,200                            261,050                                  164,750



PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                             20                                                                      About DSNG
Page 23
     Realization of Production and Sales in the Wood Products Business Unit

                                                                                                                     2024                                    2023                                   2022                                                          %
           Description                                                               Unit
                                                                                                                      1                                        2                                      3                                           1:2                                    2:3
 Panel Production
 Production Realization                                                  Thousand m³                                 116                                        98                                    118                                        119%                                  83%
 Sales Realization                                                       Thousand m³                                 116                                       100                                    116                                        117%                                  86%
                                                                           Rp billion                                670                                       617                                    852                                        109%                                  72%
 Floor Production
 Production Realization                                                  Thousand m²                                 720                                       756                                  1,080                                        95%                                   70%
 Sales Realization                                                       Thousand m²                                 627                                       739                                  1,117                                        85%                                   66%
                                                                           Rp billion                                325                                       340                                   495                                         96%                                   69%



Direct Economic Value Generated and Distributed                                                                                                                                                                         [GRI 201-1]



In 2024, the Company generated revenue of Rp10.1                                                                                                        Throughout 2024, DSNG did not receive any financial
trillion, marking a 6,53% increase from the previous                                                                                                    assistance from the Government. The Company’s
year’s revenue of Rp 9.5 trillion. The largest contribution                                                                                             economic value was solely derived from sales of
to revenue came from palm oil sales (87%), followed                                                                                                     wood products, palm oil products, and renewable
by wood products (11%), and renewable energy (2%).                                                                                                      energy. A portion of the generated economic value
Revenue growth occurred across all business sectors,                                                                                                    was distributed to stakeholders through dividends,
including palm oil, wood products, and renewable                                                                                                        employee remuneration, community investments, taxes,
energy, with each sector experiencing an increase of                                                                                                    and other allocations, in accordance with corporate
5%, 7%, and 160%, respectively, in 2024 compared to                                                                                                     policies and applicable legal procedures.
the previous year.




    Direct Economic Value Generated and Distributed (Rupiah million)                                                                                                                                                                             2024                   2023                    2022


               Economic
                 Value                                                                                                                   Economic Value                                                                                                        Economic
               Generated                                                                                                                   Distributed                                                                                                       Value Retained
            10,119,220


                                     9,633,671




                                                                                                                                                                                                                         9,394,791
                         9,498,749




                                                                                                                                                                                                                                     9,155,640
                                                                                                                                                                                                                                                 8,830,857
                                                 7,115,019
                                                             6,971,281
                                                                         6,516,096




                                                                                                                                                                              1,206,835
                                                                                                                                                        1,142,493




                                                                                                                                                                                                                                                                                   802,814
                                                                                                                                                                    839,809




                                                                                                                                                                                                                                                              724,429
                                                                                       516,048
                                                                                                 508,145
                                                                                                           431,373




                                                                                                                                                                                                    518,410
                                                                                                                                                                                                              464,556
                                                                                                                                                                                          388,034




                                                                                                                                                                                                                                                                         343,109
                                                                                                                               317,995
                                                                                                                     233,197


                                                                                                                                         211,997




                Revenue                          Cost of Good                            General &                   Payments to                            Profit                        Payments to                   Total Economic                                  Total
                                                     Sold                              Administrative                Shareholders                       Distributed to                    Government                         Value
                                                                                         Expenses                                                       Parent Entity                                                     Distributed
                                                                                         (including                                                        Owners
                                                                                         employee
                                                                                         salaries &
                                                                                          benefits)




Business Activities and Other Relevant Business Relationships
 [POJK51 B.1, C.4][GRI 2-6]

The Company’s operations in 2024 remain unchanged from the prior year and include the production and sale of
palm oil, palm kernel and palm kernel oil, wood products and renewable energy products.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                                                                                         21                                                                                                                                        About DSNG
Page 24
Sustainability Strategy
 [POJK C.1]




 DSNG’s Sustainability Vision


                                To be the responsible choice for people, the planet, and prosperity.



Our Sustainability Strategy                                          [GRI 2-22][POJK A.1]



The Company’s sustainability strategy is implemented
in alignment with its sustainability vision and the
Group’s Sustainability Policy, focusing primarily on
managing the impacts of the Company’s operational
                                                                                                        DSNG’s sustainability policy was officially
activities in three priority areas and adhering to three
                                                                                                        enacted under Decision No. 001/DSN/
key principles and policies:
                                                                                                        CSO/VII/2021 dated July 8, 2021, and is
 Forest          Climate         Community                                                              accessible at:

The Company’s sustainability policy applies to all                                                       This Link
subsidiaries and the supply chain, aligning with the
United Nations 2030 Agenda and the Paris Agreement.
Additionally, the Company ensures compliance with                                                       DSNG has an NDPE policy, which is
both national and international regulations and                                                         accessible at:
certification standards.
                                                                                                        This Link




Group Sustainability Policy Matrix
    Focus Area


                                                                                    Water
                                                                                 Conservation                     Re
                                                                                                                     ne
                                                               eat                                                En wable
                                                        N    oP                                                      erg
                                                                                                                         y

                                              ty                                                                               No
                                            si                                                                                      Ex
                                          er                                                                                          pl
                                        iv                                                                                              oi
                                     od                                                                                                    ta
                                   Bi                                                                                                        tio
                                                                                                                                                n

                                                                                 Climate
                          n o
                     erv st
                        ati




                                                                                                                                                    We
                 Co Fore




                                                                                                                                                       ll-




                                                                                            ability S
                                                                               u s ta i n
                   ns




                                                                                                                                                      bei




                                                                          pS                            tra
                                                                                                           teg
                                                                        ou
                                                                                                                                                        ng




                                                                     G r                                      y
                                                                                                                         Co
            n
        statio




                                                                                                                           mm
                                                st
                                            Fore




                                                                                                                                                             Prospe
      efore




                                                                                                                             unity
     No D




                                                                                                                                                               rity




                                                             ESMS, NDPE, Conservation, Circularity

PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                              22                                                          Sustainability Strategy
Page 25
Material Topics
   [GRI 3-1, 3-2, 3-3]




Determination of Material Topics

       Identification and Review of Material
                                                                                                                  Stakeholder
      Topics (industry benchmarking, internal                          Stakeholder Engagement                                                     Validation
                                                                                                                  Consultation
       consultation, and topic identification                       (internal and external surveys)                                              and Approval
                                                                                                                   (SEF event)
     based on GRI, SPOTT, and CSA standards)
   High




                                                              Diversity and                                                      Nature and
                                                                Inclusion                Communitiy            Climate           Biodiversity
                                                                                         Development           Change
Importance to




                                                               Energy            People                   Fire Prevention
 Stakeholder




                                                             Management       Development                and Management



                             Health        Stakeholder         Human Rights
                                                                                    Waste           Water       Supply Chain
                           and Safety     Collaboration       and Employment
                                                                                  Management      Management    Management
                                          and Reporting          Practices



                    Palm Replanting
                                                                                     Governance and
                     and Integrated
                                                                                     Business Etchis
                   Pest Management
   Medium




                Medium                                                        Importance to DSNG                                                             High



DSNG identifies sustainability topics relevant to its                                    These material topics align with DSNG’s three
business sector, assesses both actual and potential                                      sustainability pillars: Forests, Climate, and
impacts, evaluates their significance, and prioritizes the                               Communities, which are rooted in Good Corporate
most important ones for reporting.                                                       Governance. They also integrate material topics with
                                                                                         the company’s commitment to No Deforestation, No
During the third annual Stakeholder Engagement                                           Peat, and No Exploitation (NDPE), while supporting the
Forum (SEF) on December 12, 2024, DSNG invited                                           Sustainable Development Goals (SDGs) by prioritizing
stakeholders from civil society organizations, investors,                                aspects that reflect the company’s business sector and
financial analysts, international development agencies,                                  values.
academics, and research institutions. This forum
allowed DSNG to present its sustainability performance,
collect stakeholder feedback, and establish material
topic priorities, which are continually validated.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                          23                                                          Sustainability Strategy
Page 26
Materiality Matrix


   Forest Pillar Material Topics                                                   Climate Pillar Material Topics

   DSNG is dedicated to forest conservation, protecting                            DSNG is concerned with carbon emissions and therefore
   biodiversity, and ensuring environmental compliance                             prohibits any peatlands development, conserves water,
   throughout its supply chain, upholding the No                                   manages emissions, develops renewable energy, and
   Deforestation principle.                                                        manages waste and effluents to prevent carbon release.
   ™    Supply Chain Management                                                    ™   Climate Action Plan
   ™    Biodiversity and Conservation                                              ™   Energy Management
   ™    Replanting and Integrated Pest Management                                  ™   Water Management
   ™    Fire Prevention and Management                                             ™   Waste Management




   Community Pillar Material Topics                                                Governance Material Topics

   DSNG maintains a No Exploitation policy by honoring                             DSNG operates with transparency, supports
   human rights, managing labor practices, promoting well-                         anti-corruption initiatives, and generates
   being, ensuring occupational health and safety (OHS),                           widespread economic benefits for stakeholders.
   and creating positive economic impacts through social
                                                                                   ™ Sustainability Governance
   initiatives.
                                                                                   ™ Stakeholder Engagement
   ™ Human Rights (HR)                  ™ Diversity and Inclusion                  ™ Business Ethics and Compliance
     and Labor Practices                ™ Occupational Health
   ™ Community                            and Safety (OHS)
     Development




DSNG’s Sustainability Achievements and
Contributions To Sustainable Development
Goals (SDG’s)

           Forest Pillar
              Program Target                                                            2024 Achievements
 Protection of High Conservation                    ™ Protection of Conservation Areas Covering 8,733 Hectares within the concession.
 Value Areas within the Concession
                                                    ™ Collaboration with the Natural Resources Conservation Agency (BKSDA) of Central
                                                      Kalimantan and Orangutan Foundation-UK Indonesia to conduct biodiversity surveys and
                                                      assess orangutan populations (Pongo pygmaeus wurmbii) in PT PWP’s conservation area.
                                                    ™ Management of the RaCP Conservation Program in Laman Satong Village, Matan Hilir
                                                      Utara District, Ketapang Regency (covering 645 hectares) and Sepakat Jaya Village, Nanga
                                                      Trayap District, Ketapang Regency, West Kalimantan (covering 6,967 hectares).
                                                    ™ Training for Community-Based Forest Guardians to strengthen conservation efforts.
                                                    ™ NPP Verification of PT BPN partnership with an area of 172.33 hectares.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                   24                                                  Sustainability Strategy
Page 27
(Continuation)


              Program Target                                                                2024 Achievements
 Implementation of Biodiversity                     ™ Continuous monitoring of conservation areas is conducted using SMART Patrol
 Conservation Monitoring                              applications and camera traps.
                                                    ™ Deforestation monitoring across the entire concession area and supplier regions using
                                                      GFW Pro and Satelligence.
                                                    ™ A total of 755 animal species and 887 tree species have been recorded in conservation
                                                      areas in East Kalimantan and Central Kalimantan.
                                                    ™ Training provided for 30 personnel of the Orangutan Task Force (Satgas Orangutan).
                                                    ™ Restoration of the Danau Padang Ecosystem.
                                                    ™ Construction of wildlife corridors in Forest Block Afd 1 ME1 and areas around Danau
                                                      Padang at PT BPN.
                                                    ™ Implementation of the Integrated Orangutan Conservation Program (PKOT) in the Keraitan
                                                      Landscape.
 100% Supplier Compliance with                      ™ 100% of 4 IPC suppliers, 24 cooperatives, and 51 agents have signed the NDPE
 DSNG’s NDPE Policy and Full                          Commitment.
 Traceability by 2025
                                                    ™ NDPE Implementation on IPC Suppliers (100%), Independent Cooperatives at (99.9%), and
                                                      Agents at (70.4%).
                                                    ™ Traceability to Plantation for total supply across all POMs reached 96.2% from January to
                                                      December 2024.
                                                    ™ Productivity enhancement programs were conducted for all suppliers through Field
                                                      Schools, benefiting 3,142 farmers.
 Farmers Benefiting from                            In 2024, total 1,040 farmers will benefit from the Jabon seed distribution program, and
 Seed Distribution and Forest                       341 farmers will receive specialized training, including 86 women farmers. In addition, 7
 Stewardship Council (FSC)                          farmer groups, 3 in Temanggung and 4 in Banjarnegara totaling 150 farmers received FSC
 Certification Programs                             certification support.

 DSNG’s palm replanting program                     916 hectares of palm oil plantations were replanted in 2024.




           Climate Pillar
                    Program Target                                                              2024 Achievements

 Adapting DSNG’s Business & Operations to                    ™ Development of water conservation projects at PT BPN.
 Climate Change                                              ™ Study on the Diversity and Abundance of Pollinating Insects, Pests, and Predators
                                                               in Palm Oil Due to Climate Risk
                                                             ™ Water recycling installation in the wood product business unit.

 Mitigation Targeting a 44% GHG Emission                     2024 emission intensity reduced by 10% from 2022 levels through various measures.
 Reduction by 2030 (70% Scope 1, 28%
 Scope 2, 23% Scope 3)                                       Palm Oil Business Unit:
                                                             ™ Developed an energy independence roadmap.
                                                             ™ Established Integrated Waste Management Facilities (TPST).
                                                             ™ Utilized organic waste for fertilizer and energy production.
                                                             Wood Product Business Unit:
                                                             ™ Purchased 200 MWh renewable electricity from the Cirata Hydroelectric Power
                                                               Plant (PLTA).
                                                             ™ Implemented energy-saving technology and machine modifications.
                                                             ™ Converted 8 diesel forklifts to electric forklifts.

 Energy self-sufficiency through in-situ                     2 plants of Biogas and Bio-CNG operated in 2024, generating 7,976,300 kWh of
 renewable energy                                            electricity and reducing 2,747,792 liters of diesel consumption (Bio-CNG fueled
                                                             generators and vehicles). This reduced emissions by POME & fossil fuel
                                                             136,991 tCO2e.

 Reduction or maintenance of water Use                       ™ Water use intensity at Palm Oil Mill unit in 2024 is 0.98 m³/ton FFB.
 Intensity to <1.1 m³/ton FFB                                ™ Water use intensity at DSN WP Panel is 0.45 m³/m³, and at DSN WP Floor
                                                               is 0.08 m³/m².


PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                       25                                                    Sustainability Strategy
Page 28
           Community Pillar
                    Program Target                                                               2024 Achievements
 Improving best practices capacity for                         3,142 people participated in Field Schools in 2024, representing 39.9% of
 independent farmers                                           independent farmers supplying FFB through Cooperatives and Agents.

 The local communities around the                              Collaboration with 212 local suppliers
 operational areas are empowered through
 livelihood improvement activities.

 Ensuring healthy and prosperous lives                         ™ 7 DSNG entities received the Zero Accident certificates.
                                                               ™ Implementation of 562 mosquito larvae eradication programs.
                                                               ™ Regular medical check-ups (MCU).
                                                               ™ Training and Socialization on Certification and Occupational Health & Safety (OHS)
                                                                 Implementation.
 Support for healthcare facilities Within and                  DSNG has built 33 clinics equipped with 8 doctors, 87 medical personnel, and
 Around Operational Areas                                      adequate healthcare facilities.

 Equal Employment Opportunities for Local                      ™ Established and supported Credit Union Mitra Mandiri since 2009, serving 2,640
 Communities                                                     members as of 2024.
                                                               ™ Partnership with Bumdes Miau Baru, supplying 13% of DSNG’s rice needs.
 Protection and Fulfillment of Women’s and                     ™ Gender assessment conducted in 2024 in collaboration with SRI Institute,
 Children’s Rights                                               involving 452 participants.
                                                               ™ Gender Committee training on gender equality, violence prevention, and response.
 Indigenous Community Development                              DSNG launched the book “Warisan Dayak Kayan” (Heritage of the Dayak Kayan)
 and Cultural Heritage Protection and                          and held various cultural programs, including traditional crafts training programs,
 Management                                                    Dayak Kayan motif carving competition, educational capacity-building initiatives, and
                                                               support for religious and social activities.




Material Topic Impact Boundaries


                            Impact on the Company                                                 Company Response and Commitment

                                                             FOREST: Protecting Forests and Biodiversity
 ™ Influences plantation management and development                                ™ Complying with RSPO processes for NPP and HCV area
                                                                                     management.
 ™ Provision of conservation areas and protection of key
   protected species, including orangutans                                         ™ Protect the conservation of key species based on Government
                                                                                     Policy and the IUCN Red List
                                                                  FOREST: Supply Chain Practices

 Impacts the implementation of the Company’s NDPE (No                                 Supporting the implementation of NDPE policies across the
 Deforestation, No Peat, No Exploitation) commitment within the                       supply chain, particularly for external suppliers and independent
 supply chain                                                                         farmers

                                                         CLIMATE: GHG Emissions and Carbon Footprint
 The operations of palm oil plantations and wood product                           ™ Implementing best sustainability practices in plantation
 processing have both direct and indirect impacts on increasing                      development and palm oil and wood product production.
 GHG emissions, contributing to climate change.
                                                                                   ™ Reducing GHG emissions.
 ™ Energy consumption, especially fossil fuels, has direct and
                                                                                   ™ Implementing energy efficiency policies and developing
   indirect effects on the Company’s GHG emissions.
                                                                                     renewable energy sources.
 ™ Waste generated from palm oil and wood product operations
                                                                                   ™ Increasing energy efficiency and the use of renewable energy.
   has the potential to cause environmental pollution.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                       26                                                     Sustainability Strategy
Page 29
(Continuation)


 ™ Water usage from our operations impact local water bodies                     ™ Managing waste generation through reuse to support DSNG’s
   and water reserves.                                                             circular economy initiatives.
                                                                                 ™ Reducing waste disposal into the environment.
                                                                                 ™ Utilizing water efficiently.
                                                                                 ™ Conducting water conservation. Effluent, particularly POME,
                                                                                   is treated in the Bio-CNG plant.
                                                                                 ™ Maintaining water availability in nature and reusing effluents
                                                                                   and waste.

                                                                   PEOPLE: Working Conditions
 Prioritizing worker health and safety to ensure uninterrupted                   ™ Implementing operational safety and employee health
 operational and production activities                                             standards
                                                                                 ™ Preventing incidents from workplace accidents or
                                                                                   occupational diseases

                                                                     PEOPLE: Workers’ Rights
 ™ Providing job opportunities for surrounding communities                       ™ Engaging local workers as DSNG employees or through
                                                                                   suppliers, ensuring compliance with labor regulations
 ™ Upholding the principle of equality to provide fair recruitment
   opportunities for local communities                                           ™ Providing equal employment opportunities and career
                                                                                   advancement, respecting workers’ rights, and eliminating all
                                                                                   forms of workplace discrimination
                                                                   PEOPLE: Local Communities
 Impacting support for plantation and mill operations, as well as                ™ Community empowerment and development programs
 corporate social responsibility fulfillment, including indigenous
                                                                                 ™ Respecting community rights, including Indigenous
 communities and wealth distribution
                                                                                   Community Development Plans and Cultural Heritage
                                                                                   Conservation
                                                             GOVERNANCE: Good Corporate Governance
 Influences decision-making processes that prioritize stakeholder                ™ Conducting business with integrity and responsibility
 and company interests while ensuring corporate governance
                                                                                 ™ Maintaining transparency in disclosure and communication
 based on GCG principles
                                                                                   with stakeholders following regulations and reporting
                                                                                   standards
                                                                                 ™ Implementing anti-corruption and anti-bribery policies
                                                         GOVERNANCE: Prosperity and Inclusive Growth
 ™ Affects the sustainability of Fresh Fruit Bunches (FFB) and log               ™ Developing sustainable palm oil plantations and community
   supply as raw materials for production, as well as sustainable                  forests
   financing
                                                                                 ™ Establishing No Deforestation, No Peat, and No Exploitation
 ™ Involves local communities in the supply chain                                  (NDPE) palm oil plantations
 ™ Community empowerment and development programs                                ™ Operating and producing in an environmentally friendly
   impact local support for the company’s operations and                           manner
   production continuity
                                                                                 ™ Engaging local businesses in the company’s supply chain
                                                                                   while empowering and developing local economic potential
                                                                                 ™ Encouraging local businesses to employ as many local
                                                                                   workers as possible
                                                                                 ™ Supporting the development of cooperatives (credit unions)
                                                                                   as financial institutions for community economic development




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                     27                                                   Sustainability Strategy
Page 30
Certification Progress


     Indonesian               88.75%                         DSNG is gradually obtaining ISPO certification for all its palm oil mill units (PKS)
                                                             and supplier plantations. As of 2024, 11 palm oil mill units and 11 plantations (PT
     Sustainable              of Plantations Certified
                                                             SWA, PT DAN, PT DIN, PT DWT, PT PWP, PT BPN, PT KPS, PT KAP, PT AAN, PT DIL,
     Palm Oil
     (ISPO)                   100%                           and PT BAS) have received ISPO certification. In addition, 7 partnership plantations
                              of POM units Certified         (smallholder schemes) have also been certified ISPO.



                                                             As an RSPO member, DSNG has conducted RSPO certification for palm oil mill
                                                             units and nucleus plantations. Starting from RSPO certification of POM 1 unit with
                                                             PT Swakarsa Sinarsentosa plantation in 2013, until July 2024 it has increased to 9
     Roundtable on            77.49     %
                                                             POM units with 9 plantations (PT SWA, PT DAN, PT DIN, PT BPN, PT BAS, PT PWP,
                                                             PT KPS, PT DIL, and PT DWT) as its suppliers.
     Sustainable              of Plantations Certified
     Palm Oil
     (RSPO)                   81.82   %                      The total area of RSPO-certified plantations has grown from 77,204.89 hectares
                              of POM units Certified         to 82,404.84 hectares (total 77.49% certified). The number of RSPO-certified POM
                                                             units has risen to 9, accounting for 81.82% of the company’s mills. In addition,
                                                             10 partnership plantations (smallholder schemes) have also achieved RSPO
                                                             certification.




     Roundtable on                                           DSNG operates one Kernel Crushing Plant (KCP) and Bulking Labanan, both of
     Sustainable              100%                           which have held SCCS RSPO certification since 2015. The KCP is integrated into
     Palm Oil                 SCCS RSPO                      DSNG’s palm oil mill units in Wahau, East Kalimantan, specifically POM unit 4.
     (RSPO)                                                  Meanwhile, Bulking Labanan functions as a storage facility for CPO located near
                                                             the port.




                              100%                           Another certification that we participated in is the ISCC Certification which
                              On target                      only applies to 1 POM unit, namely POM 4.
                              1 POM unit




                                                             In line with DSNG’s commitment to compliance with regulations and providing
                                                             products that align with halal values, the Company carried out its first halal
                                                             certification process at PKS 11, situated in Muara Wahau. On October 18, 2024,
                              9.09%                          the Indonesian Ulema Council (MUI) announced that POM unit 11 met the halal
                              of Halal Certified
                                                             requirements and officially granted Halal Certification. Furthermore, DSNG has
                                                             appointed four Halal Supervisors to oversee compliance at both the Jakarta
                                                             headquarters and operational sites.




                              89%                            As part of DSNG’s commitment to adhering to government policies and enhancing
                              Green PROPER Rating            its environmental management performance in line with regulations, DSNG
                              at the Provincial Level
                                                             achieved Green PROPER ratings for 8 palm oil mill units (1, 2, 3, 4, 6, 7, 9, and 10)
                                                             at the Provincial Level, a Blue PROPER rating for 1 palm oil mill units (11) at the
                              100%                           Provincial Level, and Blue PROPER ratings for 10 palm oil mill units (1, 2, 3, 4, 5, 6,
                              Blue PROPER Rating
                              at the National Level          7, 9, 10, and 12) at the National Level in 2024.




                                                             The Wood Product Panel business unit received Occupational Health and Safety
                                                             Management System (OHSMS) certification from the Indonesian Ministry of
                                                             Manpower on August 6, 2024, achieving an 85.93% compliance rate in the initial-
                                                             level category.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                     28                                                     Sustainability Strategy
Page 31
Building a Culture of Sustainable Innovation


A Culture Of Sustainable Innovation                                        [POJK F.26]


The Company continually enhances productivity and cost efficiency through technological innovation, the adoption
of renewable energy, and a culture of ongoing improvement. This commitment is further emphasized by the DSN
Award Convention, an annual event that honors improvement initiatives across various operational areas, including
plantations, palm oil mill units, heavy equipment, infrastructure, the wood products business unit, supporting
functions, and sustainability.

In 2024, a total of 919 teams/themes registered, with 873 participating until the convention. Out of these, 41 teams
advanced to the DSNG level at the national convention. The top contributors were rewarded with monetary prizes
and trophies, earning the opportunity to qualify for the National Quality and Productivity Work Meeting (TKMPN)
XXVII, scheduled for December 2–6, 2024, at the Bali Nusa Dua Convention Center.

Below are some of the top innovations and their impact on the company that we have identified:


Forms Of Innovation and Their Impact on the Company                                                        [SPOTT 120]




   Palm Oil                                                                              Wood Product
   Business Unit                                                                         Business Unit


        Winning Innovation                      Impact on the Company                      Winning Innovation            Impact on the Company

                                             Improved workplace safety              QCC: Reducing Fruit Peel
 QCC: Eliminating Oil Spillage
                                             and increased machine                  Waste Disposal in Canteen        Optimized waste utilization.
 in Vibrating Press Area
                                             productivity.                          Areas

 QCC: Reducing Workplace                                                                                             Improved workplace safety
                                                                                    SS: Preventing Oil Overflow in
 Accidents by Enforcing PPE                  Improved workplace safety                                               and increased machine
                                                                                    Boiler 07
 Compliance at BP-3 Estate,                  and reduced accident rates.                                             productivity.
 PT Pilar Wanapersada
                                                                                    QCC: Reducing Material
 QCC: Designing Standardized                 Improved production quality,                                            Improved processing time
                                                                                    Waste During Length-Cutting
 Fabrication Quality Checks at               reduced waste, and cost                                                 productivity, cost savings,
                                                                                    Process for Square Type
 the Central Workshop                        savings.                                                                and workforce efficiency.
                                                                                    Grand Palais Products
 QCC: Reducing School                        Improved handling and
 Dropout Rates in 2024 at PT                 prevention of school                   QCC: Reducing pH Levels          Reduced environmental
 DSN, Muara Wahau Site                       dropouts.                              in Red Glue Waste to Meet        pollution through pH control
                                                                                    Regulatory Standards             in wastewater.
 SS: Addressing CPO Transfer
                                             Cost savings, improved
 Pump Clogging with Filter
                                             unloading productivity, and            SS: Reducing Blower Transfer     Cost savings and improved
 Innovation at Tank 300, Miau
                                             enhanced workplace safety.             Costs in Parquet Area            workplace safety.
 Baru Station




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                     29                                                   Sustainability Strategy
Page 32
Innovation Culture Leads to Efficiency                            ™ In the DSN WP Panel business unit, we have
 [POJK F.26]                                                        established a water reuse system to minimize
                                                                    wastewater discharge from boilers, repurposing it
DSNG continues to utilize technology to improve                     for log washing processes. This initiative not only
operational efficiency, promote environmental                       reduces wastewater production but also neutralizes
conservation, and ensure workplace safety. Examples                 water acidity levels and optimizes water resource
of technological innovations in our palm oil plantations            use in production. After being utilized for log
and wood product mills include:                                     washing, the wastewater is further treated at a water
                                                                    recycling facility, ensuring it is clean and reusable for
™ In the palm oil business unit, we have successfully               production. This initiative has led to water savings of
  used boiler ash waste to produce concrete blocks                  200 m³ per month.
  for construction. Both coarse and fine boiler ash
                                                                  ™ In the DSN WP Floor business unit, we have
  are incorporated into a paving block mixture, with
                                                                    developed an innovative approach to managing
  40-60 kg of ash needed to create 1 m² of paving
                                                                    canteen wastewater by treating it through a filtering
  blocks. This initiative helps prevent water, soil, and
                                                                    system before repurposing it for plant irrigation. This
  air pollution, lowers emissions and costs of cement
                                                                    initiative has saved IDR 754,200 annually in PDAM
  mixture, and supports a circular economy. This
                                                                    water costs. Additionally, this program has reduced
  innovation also reduces paving block prices by 17%
                                                                    wastewater complaints, minimized sediment buildup
  compared to standard paving blocks.
                                                                    and odors, and decreased excessive water usage.




Shared Prosperity


Our Investments Toward Circular Economy
DSNG remains dedicated to promoting circular                      Solid biomass waste from palm oil and wood processing
economy practices by embedding sustainability                     operations is used for fuel combustion, supporting
principles into every stage of its operations. We                 DSNG’s operational needs. This initiative reduces waste
leverage production waste as a valuable resource to               volume, improves energy efficiency, decreases carbon
enhance efficiency and minimize environmental impact.             emissions, and advances the company’s long-term
A crucial initiative involves converting empty palm fruit         sustainability goals.
bunches which functions as organic fertilizer, partially
replacing the need for chemical fertilizers. In 2024,             Our commitment to the circular economy is also
DSNG processed 533,347 tons of empty fruit bunches,               evident in sustainable investment management.
averaging 36 tons per hectare.                                    DSNG is developing eco-friendly technologies and
                                                                  infrastructure, including efficient systems for water
Furthermore, palm oil mill effluent (POME) is                     and energy management. Investing in research and
repurposed as both organic fertilizer and renewable               development fosters innovation to optimize resources,
energy through biogas systems, which helps                        reduce waste, and promote sustainability throughout
reduce greenhouse gas emissions and promotes                      the supply chain. These efforts not only enhance the
environmentally friendly practices. In 2024, DSNG                 company’s competitiveness but also position DSNG
utilized 2,367,332 tons of liquid waste, averaging 214            as a strategic partner in the transition to a low-carbon,
tons per hectare.                                                 inclusive, and sustainable economy.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024   30                                               Sustainability Strategy
Page 33
Managing Indirect Economic Impacts                                              [GRI 203-2]


DSNG is committed to promoting sustainable                                            In 2023, DSNG collaborated with BUMDES Uyeng
development in the communities surrounding its                                        Lahai in Miau Baru Village to support local businesses
operational areas, adhering to the principle of shared                                by purchasing rice valued at Rp3.8 billion for
prosperity. The company not only includes local                                       employee food supplies. The Company also offered
communities in its business value chain but also                                      capacity development for BUMDES administrators. In
enhances their economic resilience and sustainability.                                partnership with the local Department of Agriculture,
This engagement encompasses roles for communities                                     DSNG is aiming to expand rice fields to 300 hectares
as suppliers of raw materials, agricultural equipment,                                and boost rice productivity from 6 tons per hectare to 7
vehicle and construction services, and food providers                                 tons per hectare by 2024.
for employees and their families.

Since 2022, DSNG has created business opportunities
for local entrepreneurs and provided training for local
youth to address both community needs and company
goals. Through partnerships with BUMDES Muara
Wahau and BUMDES Uyeng Lahai in Miau Baru Village,
DSNG has supported farmers and local businesses
in areas such as food supply, air conditioning repair
services, employee housing, lawn maintenance, and
community-based ecotourism. The company has
also offered capacity-building programs for BUMDES
administrators to enhance their business skills.


Other Significant Indirect Impacts
DSNG is committed to supporting local suppliers as part of its efforts to empower the economy of communities
surrounding its operational areas.


    Proportion of Supplier Engagement Based on Number of Enterprises

                                                             2024                                  2023                               2022
             Description
                                                  Total                 %               Total                 %            Total                  %
 Local Supplier                                    212              41.81                197                 42.73         193                 39.72

 National Supplier                                 290              57.19                257                 55.75         282                 58.02

 Global Supplier                                     5              0.99                  7                  0.02           11                  2.26

 Total                                             507                  100              461                 100           486                  100



    Proportion of Supplier Engagement Based on Procurement Value                         [GRI 204-1]


                                                                         2024                              2023                         2022
             Description                        Unit
                                                                Total             %               Total              %        Total                %
 Local Supplier                                                310,411           45              371,741             56     296,616                25

 National Supplier                             million         385,397           55              289,985             44     879,576                75

 Total (Local+National)                                        695,808           100             661,726             100    1,176,192             100

 International Supplier                         USD          10,411,514                         13,222,240                 18,786,229               -




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                       31                                                      Sustainability Strategy
Page 34
The company also generates significant indirect impacts by creating local job opportunities and stimulating the
local economy through tax contributions and procurement spending with local suppliers.

For tax payments, the company refers to the tax policy available on our website.


    Other Significant Indirect Impacts                [GRI 203-2]


             Description                                 Unit                      2024                             2023                  2022
 Local Economic Stimulus

 Payment to the
                                                                                  388,034                      518,410                   464,556
 Government
                                                       million
 Procurement spending for
                                                                                  310,411                      371,741                   296,616
 local supplier


    Total Assets of Credit Union (CU)

                                                             2024                                  2023                                2022
                 Name                         Number of             Total Asset        Number of          Total Asset      Number of          Total Asset
                                              Members                 (billion)        Members              (billion)      Members              (billion)
 CU Mitra Mandiri                                 2,640               58.88              2,390              54.23            2,390              50.06

 CU Blom Bea Ling                                 1,234               46,26              1,113                43             1,030              37.90

 CU Satu Hati                                      359                 8.36               327                7.22             326                6.23

 CU Padulangan Bersatu                             405                  4.1               343                 3.5             282                  3




DSNG, through its Credit Union (CU) initiatives, generates indirect but significant impacts on the broader society
and communities. Below are key examples of these impacts:



      ™ Strengthening the local economic ecosystem                                     ™ Symbiotic relationship between communities and
                                                                                         the company
      ™ Replication of successful models
                                                                                       ™ Inclusive and sustainable development
      ™ Strengthening social networks (women’s
        empowerment and gender equality)                                               ™ Multiplier effect on regional welfare improvement
      ™ Enhancing community competency and                                             ™ Reducing dependence on natural resources
        sustainability




                                                                                                               Overall, the indirect impact
                                                                                                               of these initiatives leads to
                                                                                                               significant and sustainable social,
                                                                                                               economic, and environmental
                                                                                                               transformations, providing broader
                                                                                                               benefits for communities and
                                                                                                               society as a whole.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                        32                                                     Sustainability Strategy
Page 35
                   Forest Pillar

    Forests are a central focus of the Company’s sustainability
      strategy, with a commitment to conservation and active
  restoration that extends beyond the No Deforestation principle
both within and outside concession areas. The Company promotes
 sustainability by sharing best practices with suppliers, including
 independent farmers, to enhance productivity while minimizing
                 environmental and social impacts.
Page 36
                    Biodiversity                                                                         Palm Oil       Wood Product          DSNG


                    Conservation Effort
           Conservation Area Within the Concession                                  Conservation Area Outside the Concession

           8,733 ha                                                                 7,612 ha             RaCP Program in Laman
                                                                                                         Satong and Lemmanis




                    Flagship Conservation Programs
        Danau Padang Ecosystem Restoration                                    Orangutan Conservation Management
        The normalization process for Padang Lake starts                      DSNG, through PT BPN and PT BAS, actively engages in the
        with raising the bank heights, eliminating weeds, and                 Integrated Orangutan Conservation Program (PKOT) within the
        directing river water into the lake, aiming for a total area          Keraitan Landscape. This landscape comprises the Keraitan
        of 23 hectares. By December 2024, the normalization                   Protected Forest, spanning 14,648.50 hectares. This expansive
        progress has reached 4.5 hectares.                                    forest area aims to support the population and movement of
                                                                              orangutans in the region.




                    Supply Chain – Palm Oil Business Unit

         96.2 %
         Traceability to Plantation of FFB



         100 %
         Kernel Traceability to POM



         97.5 %
         Traceability to Plantation of Kernel



         100 %
         Supplier has engaged
         and signed the NDPE



         96.2 %
         Supply Volume of Deforestation
         and Conversion Free




                    Supply Chain – Wood Products Business Unit
           Distribution of Jabon Seedlings                             Training Support for FSC Certification for Farmers
           1,040 Farmers                                               150 Farmers



PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                  34                                                                Forest Pillar
Page 37
Supply Chain Management
 [GRI 2-25]




Supply Chain in the Agro-Palm Oil Business Unit
DSNG is committed to implementing the NDPE policy as a core principle across all its operations. This policy
encompasses the protection of forests and peatlands, ensuring responsible business practices that do not exploit
employees, communities, or other stakeholders involved in the supply chain. NDPE applies not only to assets
owned and directly managed by DSNG but also to plasma plantations, subsidiaries, joint ventures, and all suppliers
and contractors.
 Plantation Traceability
       (Indirect)




                                                                             Palm Oil Plantation

                                  Spot Purchase
 Traceability (Indirect)
    Level 2 Supplier




                                  Aggregator 2 /
                                                             Spot Purchase     Aggregator 1        Spot Purchase     Farmers
                                  Weigh Station

                                                                                                                   Membership
 Traceability (Direct)
   Level 1 Supplier




                                         IPC                                        Agents                         Cooperatives


                                 Palm Oil Mills




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                     35                                                 Forest Pillar
Page 38
Traceability                                                                                                                     Nucleus

As of 2024, The Company operates 1 unit of Kernel                                                                                63.81%
Crushing Plant (KCP) and 12 units of palm oil mill, with                                                                         IPC Plantation

1 unit of palm oil mill is undergoing major maintenance                                                                          1.84%
and will not operate since January 2024. Three mills                                                                             Cooperative
received Fresh Fruit Bunches (FFB) solely from core                                                                              5.90%
and partnership plantations, while the remaining                                            Percentage                           Agent
                                                                                            FFB Supply
mills accept FFB from core, partnership, and external
                                                                                               2024
                                                                                                                                 11.42%
plantations. External plantations include those from
                                                                                                                                 Plasma
Independent Plantation Companies (IPC), independent
                                                                                                                                 17.03%
farmers through cooperatives, and independent
farmers through agents. The supply of FFB to the
Company’s mills is illustrated in the following chart:



The Company’s policy stipulates that the implementation of NDPE also extends to primary suppliers, specifically
those supplying FFB to the Company’s mills. Therefore, NDPE applies to all supplies. Internal supply consists of
core and partnership plantations, while external supplies comprise IPC, cooperatives, and agents.


Traceability to Plantation
From January to December 2024, the traceability                                 When detailed by each mill, the traceability rates are
achievement to plantations for the total supply across                          as follows:
all mills was 96.2%, with 3.8% of the supply remaining
                                                                                  Traceablity Source - Based on POM units 2024
untraceable.

                                                                                 POM 1                                            8.6%
                                                             Traceable           POM 2                                            0.0%
                                                             96.2%               POM 3                                            5.3%
                                                             Untraceable
                                                                                 POM 4                                            7.1%
                                                             3.8%
                                                                                 POM 5                                            2.4%
                                                                                 POM 6                                            0.0%
                                                                                 POM 7                                            3.5%
                    Traceability to
                      Plantation                                                 POM 8                                            7.6%
                         2024                                                    POM 9                                            4.0%
                                                                                POM 10                                            2.7%
                                                                                POM 11                                            0.0%
                                                                                POM 12                                            16.9%

                                                                                                 Untraceable       Traceable


DSNG also tracks kernel production obtained from processing FFB at several mills in the Muara Wahau, Kongbeng,
Karangan, and Bengalon regions of East Kalimantan, which will be further processed into Palm Kernel Oil (PKO).
In 2024, all our kernel production is traceable 100% to the mill and 97.5% to the plantation. Details on kernel
production traceability can be found in the NDPE Report at this link.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                 36                                                       Forest Pillar
Page 39
NDPE
1. NDPE Policy
The Company has adopted the NDPE policy since                                             The implementation of the NDPE policy is designed
March 31, 2020, across all operational activities,                                        to be gradual until 2025, with a target of achieving
subsidiaries, joint ventures, and productive assets                                       100% compliance and traceability for palm oil and
owned, managed, or invested in, including plasma                                          its derivatives. Admittedly there are both logistical
plantations managed and operated by DSNG for the                                          and implentation challenges to this effort especially
benefit of plasma farmers. DSNG will implement this                                       with small holders. These relate to difficulties in FFB
policy throughout its supply chain, including suppliers                                   agents purchasing methods, land ownership & tenurial
of Fresh Fruit Bunch (FFB) and other contractors                                          documentation, amongst others.
involved in DSNG’s palm oil activities. This policy, along
with its commitments and implementation roadmap,
has been publicly published on the Company’s website
for full transparency at this link.


2. NDPE Implementation Strategy
    NDPE Implementation Approach Flow




                                                             DSNG’s Readiness Steps for NDPE Policy



             IPCs                                Plasma and Agro-Inputs                        External Cooperatives                   Agents




                                                                    Registration of independent farmer members and farm registration




                                                                  Commitment to the Code of Ethics and agreement on supplier roadmap
                                                                                   negotiations towards compliance



                                                                Implementation of the Supplier Roadmap, along with training and capacity
                                                                                      building supported by DSNG

     Registration and Socialization
     at the Supplier Group Level

     Registration of independent                                                                                           Monitoring, Reporting,
     farmers                                         Traceability, Reconciliation,               Landscape-level           and NDPE Verification -
                                                          and Verification                   monitoring and protection    Auditing and Compliance
     Supplier Commitment
                                                                                                                                 Monitoring
     Supplier Activities According to
     the NDPE Compliance Roadmap

     Full Traceability and NDPE
     Compliance Management                                                                    Performance Reporting




3. NDPE Compliance
The Company is committed to implement the NDPE                                            24 cooperatives, and 51 agents. To ensure NDPE
Program, where each supplier registers and signs                                          compliance for each supplier, the Company conducts
the Ethical and NDPE Commitment. As of 2024,                                              Monitoring, Reporting, and Verification (MRV). The
100% of suppliers have engaged and signed the                                             Company has dedicated Supplier Engagement
agreement to implement this Code of Ethics and                                            staff at each supply chain location to support the
NDPE. These suppliers include 4 IPC suppliers,                                            implementation of NDPE for external suppliers.


PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                           37                                                         Forest Pillar
Page 40
Currently, the Company has 7 Supplier Engagement staff,                                NDPE Achievement Ytd 2024
coordinated by 3 Sustainability Operations Managers,
each located in different regions. Implementation




                                                                                                                                                       99.9%
                                                                                                                    100%

                                                                                                                            100%




                                                                                                                                                100%
                                                                                         100%

                                                                                                100%
verification is conducted by Supplier Audit staff to




                                                                                                        84.7%
ensure the achievement of the three stages of NDPE




                                                                                                                                   70.6%




                                                                                                                                                                   70.4%
implementation: Registered, Controlled, and Compliant.
From the MRV activities conducted, the NDPE
implementation results among suppliers reached 100%
for IPCs, 99.9% for independent cooperatives, and 70.4%
for agents.

In addition, by 2024, 96.2% of all supply volumes we
receive have been verified to be free from deforestation                                     Registered                  Controlled                 Compliant
and conversion. The remaining supply is untraceable and
therefore unverifiable.                                                                         IPCs            Independent Cooperatives               Agents


For more details on the Monitoring, Review, Verification
(MRV), and Reporting program please refer to this link.

    Achievement NDPE Implementation

                                                                            Registered                        Controlled                        Compliant
         External Supplier                             Target
                                                                      Total              %             Total               %               Total               %

 IPC                                                   4 Units          4               100               4                100              4               100

 Independent Cooperative                          3,967 Farmers       3,967             100            3,967               100             3,963            99.9

 Agent                                            4,906 Farmers       4,156             84.7           3,463          70.60%               3,455            70.4


The 2024 NDPE Program progress is detailed in the NDPE Report at this link.

Programs to Support Palm Oil Farmers
The suppliers of
DSNG’s POM units
consist of two types of
farmers: Partnership
and Independent
Smallholders. The
profiles of these
suppliers is as follows:


    Supplier Farmer Supplier

                                                                         Number of
         Smallholder Type                          Group Type                                          Number of Farmers                    Land Area (Ha)
                                                                     Cooperatives/Groups
                                                 Plasma Scheme
                                                                                  47                            12,569                             24,902
                                                  Partnership*
 Partnership
                                                Agricultural Input
                                                                                  11                             1,113                             3,006
                                                 Partnership**
                                                   Independent
                                                                                  24                             3,967                             10,672
 Independent                                        Cooperative
                                                       Agent                      51                             4,156                             19,069

Note:
* Plasma Scheme Partnership : fully operated by company
** Agricultural Input Partnership : not fully operated by company



PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                   38                                                                             Forest Pillar
Page 41
Collaboration between the Company and its                                       Implementation of Field Schools for Independent
                                                                                Smallholders 2024
Partnership Smallholders is facilitated through
cooperatives. One of the initiatives to support scheme
partnership smallholders is the RSPO certification                                            2,672
program. As of 2024, a total of 2,951 scheme
partnership smallholders have successfully achieved
certification. This represents 23.5% of total scheme
partnership smallholders or 13.5% of all smallholders
supplying FFB to the Company.

                                                                                                                         470
Additionally, the Company supports smallholders by
providing Field Schools (Sekolah Lapang) on best
practices for oil palm cultivation for Independent                                                     Participants
Smallholder Groups that supply FFB to the Company’s
                                                                                                      Male      Female
mills. These programs aim to enhance productivity
and help mitigate deforestation within the Company’s
supplier areas.

In 2024, the Company conducted Field Schools in all
regions with a total of 3,142 participants or equivalent
to 38.7% of the total independent smallholders, which
accounts for 14.4% of all smallholders supplying FFB to
the Company.




External Collaborations
To enhance the development of Independent Smallholder suppliers for DSNG’s POMs, the Company collaborates
with external partners on various initiatives, including:


     1                                                        2                                        3


   Data collection on farmers,                               The establishment of                     Currently, nine cooperatives
   compliance with the                                       cooperatives, legal                      have been established in the
   Cultivation Registration                                  compliance, capacity building,           supply areas of PT BPN in
   Certificate (STDB), capacity                              and preparation for ISPO-                Bengalon and Rantau Pulung,
   building, and preparation                                 RSPO certification at the                with ongoing reviews for
   for location certification in                             Bengalon site with the German            supply cooperation under the
   Lamandau with Solidaridad.                                Agency for International                 SUSTAIN KUTIM framework.
   This achievement targets                                  Cooperation (GIZ).
   suppliers located within a 10-
   30 km radius of the mill.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                 39                                                     Forest Pillar
Page 42
Supply Chain in the Wood Products Business Unit




                                                                                     Farmer




                                                                                            +

      Supplier Level 1 (Bakul)                                       DEPO (Supplier Level 2)           Sawmill                      Sawmill
                                                  Contract by DEPO




                 PTPN                                                                                  DSN WP Panel




In the Wood Products Business Unit, DSNG partners                                           the DSNG’s Wood Panel Products Business Unit
with sengon (albizia) farmers and aggregators to source                                     plans to develop a landscape approach to promote
sustainably managed sengon wood from Community                                              sustainable, deforestation-free agroforestry in Central
Forests. This supply complies with the Timber Legality                                      Java in the coming years.
Verification System (SVLK) standards and comes from
traceable sources, ensuring the sustainability of raw                                       In 2024, a toal 1,040 farmers will benefit from the
materials for our wood products.                                                            Jabon seed distribution program, and 341 farmers
                                                                                            will receive specialized training, including 86 women
Looking ahead, the Company will conduct land                                                farmers. Additionally, seven farmer groups—three in
mapping and monitoring to ensure a deforestation-free                                       Temanggung and four in Banjarnegara, to a total of 150
supply chain. With the support of external stakeholders,                                    farmers—received support for FSC certification.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                             40                                                     Forest Pillar
Page 43
DSN WP Panel
    Traceability of Wood Logs in the Wood
    Products (Panel) Business Unit                                        Traceable Volume 2024   Traceable Volume 2023          Traceable Volume 2022




     Community Agroforestry (m3)                             PTPN (m3)                                   Total (m3)

     124,093                                                 27,000                                      151,093

     97,681                                                  38,324                                      136,005

     180,137                                                 -                                           180,137




    Wood Supply for Wood Products (Panel) Business Unit                                                                   2024         2023        2022




                                                                  Total Supplier (Individuals)


     Local                                                   Import                                      Total

     36                                                      0                                           36

     48                                                      0                                           48

     47                                                      0                                           47




                                                                      Wood Volume (m3)


     Log Sengon                                              Log Jabon                                   STBR Sengon

     141,240                                                 9,853                                       41,959

     126,569                                                 9,436                                       33,967

     171,793                                                 8,344                                       30,690



                                   STBR Jabon                                       Sub Total

                                   0                                                193,052

                                   0                                                169,972

                                   1.123                                            211,950




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                    41                                                               Forest Pillar
Page 44
DSN WP Floor
    Log Traceability in Wood Products (Floor) Business Unit                                 Volume Total    Traceable Volume       Untraceable Volume




     Industrial Forest (m3)                                  Other Suppliers (m3)                          Total (m3)

     132                                                     22,641                                        22,773

     132                                                     22,641                                        22,773

     0                                                       0                                             0


    Wood Supply for Wood Products (Floor) Business Unit                                                                     2024      2023        2022




                                                                  Total Supplier (Individuals)


     Local                                                   Import                                        Sub Total

     29                                                      11                                            40

     31                                                      9                                             40

     22                                                      23                                            45




                                                                      Wood Volume (m3)


   White Oak Logs                               White Oak Block                     White Oak Lumber                    White oak/Walnut

   143                                          0                                   260                                 286

   109                                          0                                   291                                 2,037

   9,680                                        1,950                               9,263                               937



   Sengon Log                                   Rubber Log                          STBR Jabon                          STBR Havea

   0                                            0                                   0                                   4,490

   0                                            0                                   8                                   9,033

   618                                          22,157                              0                                   0




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                    42                                                              Forest Pillar
Page 45
(Continuation)
                                                                                                                    2024     2023       2022




       Veener Hevea                                          Plywood Hevea                              Sub Total

       9,294                                                 2,176                                      16,729

       6,835                                                 1,600                                      19,993

       0                                                     0                                          44,695




Nature and Biodiversity

Through its Sustainability and NDPE Policy, DSNG                                  List. We prohibit employees from hunting, distributing,
is committed to identifying and protecting High                                   trading, breeding, harming, or killing any species within
Conservation Value (HCV) areas and High Carbon Stock                              the plantations, except for local communities hunting
(HCS) forests across its concessions. This commitment                             for subsistence without compromising the species’
helps preserve conservation areas and watersheds,                                 populations. We do not use genetically modified
protect wildlife corridors, maintain water quality, and                           organisms (GMOs) and do not conduct any animal
prevent erosion. Riparian areas are safeguarded, and                              testing.
conservation strategies are developed in collaboration
with experts. By the end of 2024, all of the Company’s                            The Company’s sustainability commitments include
planted areas are on mineral soil (non-peat).                                     the protection of HCS and HCV areas within its
                                                                                  concessions. We adhere to RSPO, ISPO, and IFC
Our commitment also includes the restoration of                                   Performance Standard 6 (PS 6) principles, employing
degraded HCV areas within concessions. Since 2015,                                responsible practices to maintain environmental
we have only developed plantations after conducting                               balance and biodiversity.
assessments of HCV, Social and Environmental Impact
Assessments (AMDAL), and other mandatory studies in                               Our commitment to protecting biodiversity is
accordance with regulations and RSPO policies. Four                               reflected in the clear, timebound targets we have set
DSNG plantations have received a “satisfactory” status                            to safeguard key species, including orangutans and
from HCVRN after conducting HCSA studies, which are                               proboscis monkeys. We focus on wildlife monitoring,
listed on the HCSA website.                                                       habitat restoration, and collaboration with multiple
                                                                                  stakeholders. The targets outlining our key actions to
To implement these commitments, DSNG has                                          protect and enhance biodiversity up to 2026 can be
established a procedure for “Conservation of                                      further accessed here.
Protected Flora and Fauna” based on the IUCN Red
List, applicable in our HCV/HCS conservation areas.
Awareness campaigns are conducted through the
installation of warning signs, images of protected
species, and meetings with employees, students,
and local communities. We also prohibit testing on
animals within the Company. In addition, we continue
to maintain 8,733 hectares of conservation areas in our
concessions and restore degraded forest areas.

DSNG is dedicated to protecting species listed under
Indonesian government regulations and the IUCN Red

PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                   43                                                     Forest Pillar
Page 46
Conservation Management                                      [GRI 304-1]


By the end of 2024, the Company managed a conservation area of 16,345 hectares, covering both conservation
forests within and outside its concessions. This area accounts for 15% of the total concessions area of the
Company’s palm oil plantations. The Company has two off concession locations for its Remediation and
Compensation Plan Program with RSPO, namely Laman Satong and Lemmanis.



 Total

  Conservation Area within CRT              Conservation Area outside CRT*

  8,733 ha                                  7,612 ha




 West Kalimantan                               Central Kalimantan                 East Kalimantan             North Kalimantan

  Conservation Area                             Conservation Area                 Conservation Area           Conservation Area
  within CRT                                    within CRT                        within CRT                  within CRT

  2,183 ha                                      2,274 ha                          4,267 ha                    10 ha
                                                                                                              10 ha
  Conservation Area outside                     Conservation Area outside         Conservation Area outside   Conservation Area outside
  CRT*                                          CRT                               CRT                         CRT

  7,612 ha                                      0                                 0                           -0
Note:

The total HCV area is determined based on:
1. Minutes of Field Review with the Local Government
2. Indicative results of HCV assessment by a Consultant, and
3. Delineation from the HCV Consultant.

This area may change if the indicative area has been delineated by the
relevant parties.

*RaCP program in Laman Satong and Lemmanis




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                   44                                                   Forest Pillar
Page 47
Monitoring Nature and Biodiversity Program

   Nature Program

     1     The Company has implemented a Landscape Protection Plan (LPP) as part of its sustainability
           roadmap. The LPP includes:


   ™ Forest Protection (ER 1)                                                      ™ Forest Restoration (ER 3)
   ™ Productive Land Intensification (ER 2)                                        ™ Social Inclusion (SI)


                                         Conserved Forest          Sustainable Incentive             Forest Restoration            Smallholder Benefits
         Description                          (ER1)                     Land (ER2)                          (ER3)                          (SI)
                                                    ha                        ha                               ha                          Farmer
 Planned target by 2030                         >7,550*                     >85,750                           110                           >8,025

 Realization by 2024                              4,203                     109,294                            65                           21,805

 Realization by 2023                              4,084                     79,110                            35.5                          13,697

 Realization by 2022                             7,221*                     77,208                             35                           13,697

   Note:

   The total HCV area is determined based on:                                      *Target Forests conserved and achievements up to 2022, including an area
   1. Minutes of Field Review with the Local Government                            under the OCCA program of 3,148 ha. From December 2023, the 3,148 ha
   2. Indicative results of HCV assessment by a Consultant, and                    area is excluded (not counted) in accordance with the change in Area of
   3. Delineation from the HCV Consultant.                                         Interest (AoI).

   This area may change if the indicative area has been delineated by the
   relevant parties.




     2     RaCP Conservation Program Management:


    The Company implements a Community-Based Forest Conservation Program as part of the Remediation and
    Compensation Plan (RaCP) mechanism established by RSPO at two locations:

    ™ The first location is in Laman Satong Village,
      Matan Hilir Utara District, Ketapang Regency,
      West Kalimantan. This initiative follows a
      “Hectare to Dollar” financing model, covering
      1,070 hectares over a 10-year period. Funded by
      PT DAN, PT DWT, and PT DIL, the Manjau Forest
      Management Institution (LPHD) has managed
      a protection zone of 645 hectares, involving
      intensive patrols and reforestation activities with
      the planting of 650 saplings, including petai,
      durian, and gaharu. This effort aims to preserve
      biodiversity and conserve freshwater sources for
      future generations.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                    45                                                                      Forest Pillar
Page 48
    ™ The second location is in Sepakat Jaya Village,
      Nanga Tayap District, Ketapang Regency, West
      Kalimantan. This initiative uses a “Hectare to
      Hectare” financing model, covering an area of
      6,967 hectares over a 25-year period. Funded by
      PT BPN, PT BAS, PT PWP, PT AAN, and PT MNS,
      this conservation program focuses on managing
      community forests in Sepakat Jaya, overseen
      by LPHD Lemmanis, to mitigate climate change
      impacts through deforestation prevention and
      environmental conservation.


          As an integral part of the RaCP, DSNG collaborates with Community Forest Ecosystem Services (CFES)
          and Fauna & Flora Indonesia (FFI) to ensure the successful implementation of both programs. CFES
          manages funding and stakeholder coordination, while FFI provides technical assistance to LPHD in
          executing conservation programs in line with RSPO standards.



     3     Deforestation Monitoring


   DSNG monitors deforestation related to plantation              format through the GeoRSPO platform, an interactive
   operations using remote sensing, GIS, and field                mapping system developed by RSPO in collaboration
   surveys. Areas under monitoring include core                   with the World Resources Institute (WRI). GeoRSPO
   plantations, plasma plantations, independent                   offers access to concession maps of RSPO members
   smallholder supplier farms, and conservation areas.            to support certification and transparency. For more
   We assess threats to conservation areas and conduct            information, visit this link.
   outreach with local communities and supply chains
   near our operations. Since November 2021, DSNG                 Landscape monitoring is conducted across DSNG’s
   has been registered with Global Forest Watch (GFW)             landscape using the Satelligence platform in real-
   Pro for early deforestation alerts. Additionally, we           time for greater accuracy. Collaborative views of
   collaborate with Satelligence to monitor deforestation         Satelligence with DSNG in operational areas in
   in our areas.                                                  Kalimantan and examples of supplier boundary
                                                                  landscapes can be accessed via this link.
   We have provided maps and boundary data for plasma
   and core plantations to RSPO as part of transparency           More information about landscape monitoring can be
   requirements. This data is available in shapefile              accessed at this link.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024   46                                                 Forest Pillar
Page 49
    Number of Reports and Total Area of Deforestation Notification - 2024



  600                                                                                                                         596.27




  500
                                                                                                                                               460.60



  400

                                                  339
                                                                                                                                                    322.72
  300
                                                                                 268
                                                                                                                                                         258.53



  200                                                                     229



                                                                   129
  100                                                                                                                 76.41            76.87
                                       74
                                                             59
            8                                                                                6.39
                   1      -      2                                                                  0.62   -   1.83
   0


            Inside the Concession                 Outside the Concession                      Inside the Concession            Outside the Concession
                        85                                        1,024                                85.25                             1,684.18



                                                                                                                Notification Area (ha)
                                  Number of Report




                 Wahau                          Bengalon                            Karangan                   Lamandau                             Sekadau
           (East Kalimantan)                (East Kalimantan)                   (East Kalimantan)          (Central Kalimantan)                 (West Kalimantan)



       4    NDPE Implementation in Conservation Areas


                                                                                                                      Conservation management
                                                                                                                      involves local community
                                                                                                                      engagement. In the Company’s
                                                                                                                      concession area in Muara
                                                                                                                      Wahau, conservation efforts
                                                                                                                      are coordinated with Village-
                                                                                                                      Owned Enterprises (BUMDes)
                                                                                                                      and the Dayak Wehea Indigenous
                                                                                                                      Institution. The community group
                                                                                                                      is named “Petkuq Mehuay,”
                                                                                                                      meaning “Forest Guardians” in
                                                                                                                      Wehea. Similarly, in Lamandau
                                                                                                                      and Sintang, collaboration
                                                                                                                      with Indigenous communities
                                                                                                                      in “Rimba Gopung” follows
                                                                                                                      customary frameworks for forest
                                                                                                                      conservation.



PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                              47                                                                        Forest Pillar
Page 50
   Biodiversity Program

   Our biodiversity program is guided by the clear, timebound targets we have set to protect key species and
   ecosystems. By implementing initiatives such as biodiversity monitoring, habitat restoration, and conservation
   partnerships, we ensure that our efforts contribute directly to achieving these goals. This program plays
   a crucial role in safeguarding biodiversity, maintaining ecosystem balance, and supporting long-term
   environmental sustainability. More details can be found here.


     1     Patrolling Program


    ™ We have established a camera trap program (totaling 15
      units) and smart patrols. Regular biodiversity monitoring
      is conducted in the concession area using the SMART
      Patrol application, which also incorporates monitoring
      for environmental health and safety. This application has
      been developed in collaboration with several international
      conservation organizations. Its benefits include enhanced
      digital monitoring of biodiversity (fauna, flora, patrol),
      leading to improved database management and faster
      Information Access: SMART Patrol monitoring results
      are available in SMART Conservation Tools, and camera
      trap documentation can be accessed through the DSNG
      website.

    ™ Protected Species Monitoring: We conduct regular
      monitoring of species on the IUCN Red List using 10
      camera traps in HCV areas over periods of 1–3 months,
      recording the presence of birds, mammals, and reptiles.


     2     Training and Education


   Training is provided to community groups involved in forest conservation, such as the Petkuq Mehuey Group
   in East Kalimantan, as well as in areas like Bukit Bulou, Bukit Tempurung, and Rimba Bris.


     3     DSNG Cooperation with East Kalimantan Natural Resources Conservation Agency


   DSNG collaborates with the East Kalimantan Natural Resources Conservation Agency (BKSDA) to mitigate
   conflicts between humans and wildlife, particularly orangutans. This initiative includes 30 personnel from
   the Orangutan Task Force, representing multiple companies such as PT Swakarsa Sinarsentosa, PT Dharma
   Intisawit Nugraha, PT Dharma Agrotama Nusantara, PT Dewata Sawit Nusantara, and PT Karya Prima Agro
   Sejahtera. The capacity-building training aims to minimize human-wildlife conflicts specifically for orangutans
   across these five companies.


     4     Enhancing Wildlife Habitat To improve wildlife movement and habitat connectivity


   We have undertaken several activities, including establishing wildlife corridors in Block Hutan ME1 and around
   Lake Padang PT BPN. These efforts include creating seed storage areas, procuring seedlings, planting and
   maintaining saplings, and monitoring biodiversity enhancement.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024   48                                              Forest Pillar
Page 51
Biodiversity Monitoring
    Number of Protected Species Based on the IUCN Red List               [GRI 304-3]


                                                                                Conservation Status
           Year               Critically Endangered                                                      Near Threatened
                                                             Endangered (EN)        Vulnerable (VU)                        Least Concern (LC)
                                        (CR)                                                                   (NT)
           2024                            3                       4                       22                   9                  76

           2023                            1                       4                       15                   4                  82

           2022                            1                       2                       6                    1                  62




List of Endemic, RTE, and Protected Species                                             [GRI 304-4]


We undertake various initiatives to preserve biodiversity, particularly for the ecosystems and flora-fauna
surrounding our operational areas.

In 2024, the Company designated a conservation area of 8,733 hectares for biodiversity protection. This area is
marked with conservation signs and supports a variety of flora and fauna, including RTE (Rare, Threatened, or
Endangered) species such as Keruing, Meranti merah, Sengkuang, Bornean orangutans, and Bornean clouded
leopards. We maintain records of species listed according to the IUCN Red List which can be accessed here.


Number of Species Encounters and Cummulative of Animal Encounters in 2024
    Number of Species Encounters                                                       Cummulative of Animal Encounters



            887

                                                                                                                 717            755
                                                                                                693
                                574




                                                   110
                                                                  71


           Plants              Birds           Mammals       Herpetofauna                       2022            2023            2024



We have undertaken activities supporting the Company’s commitment to environmental preservation and
sustainable palm oil production.

In 2024, we recorded a total encounter of 574 bird species, 110 mammal species, and 71 reptile and amphibian
species. Additionally, 887 tree species were documented in the conservation areas of East and Central Kalimantan.
The 2024 wildlife monitoring results show an increase from 717 species in 2023 and 693 species in 2022. This
diverse species count reflects the high biodiversity and health of the ecosystem in the area.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                     49                                                       Forest Pillar
Page 52
Photo of Red Leaf Monkey (Left), Bornean Gibbon (Center) with Its Offspring, and Rhinoceros Hornbill in Bukit Pendulangan PWP Conservation Area




Photo of Bukit Pendulangan PWP Conservation Forest (Left) and Dipterocarpaceae in Bukit Pendulangan and Bukit Bulao PWP (Right)




Camera Trap Results for 2024: Captured images (Bornean Orangutans at DWT, Sun Bears at DAN, and Proboscis Monkeys at PWP)




HCV Intrusions in 2024                                                HCV Intrusions in 2024


Conservation areas require monitoring                                                                                   Hunting

through patrols to prevent disturbances,                                                                                8 Intrusions - 16%
ensuring the preservation of biodiversity.                                                                              Fire
We utilize the SMART Patrol application                                                                                 1 Intrusions - 2%
for comprehensive and user-friendly                                                                                     Illegal Logging
conservation monitoring. An additional                                                                                  6 Intrusions - 12%
advantage of using SMART is its database
and statistical analysis capabilities,                                                 51                               Land Clearing

                                                                                   Intrusions                           36 Intrusions - 70%
allowing us to analyze trends and other
management-related data concerning
conservation areas and their fauna.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                    50                                                                  Forest Pillar
Page 53
Protection of Watersheds and Water Quality
Water is the most vital natural resource on Earth, supporting all living organisms. Thus, we prioritize the
protection of watersheds and maintaining water quality to support aquatic life and prevent river pollution. Our
SHE Conservation team continuously monitors water quality across all DSNG entities. We use aquatic biodiversity
indicators, such as those in PT Swakarsa Sinarsentosa (SWA).

Invertebrate samples were collected from the Bengalon River within the PT SWA plantation and conservation area.
In 2024, we recorded 11 types of phytoplankton and 4 types of zooplankton.


      Phytoplankton Species of Wahau River Downstream                               Zooplankton Species of Wahau River Downstream


 15                                                                             7.5



                   11                        12                    11
 10                                                                             5
                                                                                                4                    4                  4



  5                                                                             2.5




  0                                                                             0

                  2022                     2023                   2024                        2022                 2023             2024




Tree Planting and Rehabilitation of Conservation Areas
In 2024, we planted 16,507 trees in degraded areas as part of our rehabilitation program, aiming to restore
ecosystem conditions through initiatives such as tree islands, remediation, and enrichment.


      Tree Planted from 2022 - 2024                                                 Tree Types Planted in 2024




                                                                  16,507
                                                                                         2



                                                                                                     9
                                                                                              7
                                                                                       90



                                                                                                    37
                                                                                             55



                                                                                                          1

                                                                                                                 5
                                                                                      2,




                                                                                                         21

                                                                                                              92
                                                                                                    2,
                                                                                           2,




                                                                                                                     0

                                                                                                                          0




                                           2,580
                                                                                                         2,



                                                                                                                     38

                                                                                                                          28
                                                                                                              1,




                 1,400
                                                                                                                               3
                                                                                                                   1,




                                                                                                                                     0

                                                                                                                                      0
                                                                                                                         1,

                                                                                                                              89

                                                                                                                                   50

                                                                                                                                   50




                  2022                     2023                   2024
                                                                                       Tr on

                                                                                        Ba si

                                                                                         Se f
                                                                                                 on


                                                                                                    i

                                                                                         Ga r

                                                                                        Ja ru

                                                                                                   it

                                                                                                  la

                                                                                                    i
                                                                                                 ta




                                                                                                 la
                                                                                                  a




                                                                                                ha



                                                                                      Ka fru
                                                                                               be




                                                                                               ka
                                                                                               Le




                                                                                              ha




                                                                                              Pu
                                                                                              Pe
                                                                                               b




                                                                                             ng



                                                                                             Jo
                                                                                            Ja




                                                                                           ng
                                                                                         am




                                                                                           ck
                                                                                            y




                                                                                        la




                               Amount                Cumulative




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                 51                                                               Forest Pillar
Page 54
Stakeholder Collaboration at PT PWP

We collaborate with the Central Kalimantan Natural
Resources Conservation Agency (BKSDA) and
Orangutan Foundation-UK Indonesia to conduct
biodiversity surveys and orangutan population
assessments (Pongo pygmaeus wurmbii) in the PT
PWP conservation area from March 4 to 9, 2024. The
survey results indicated a nest density of approximately
41.66 nests/km² and an orangutan density of about
0.15 individuals/km², demonstrating that the PT PWP
conservation area is a suitable habitat for Bornean
orangutans, with a Shannon-Wiener diversity index of
4.04 and 60% availability of food plants.

Throughout 2024, joint patrols involving local
government, Indigenous communities, and security
personnel have been conducted at PT PWP to
safeguard the conservation area from disturbances or
activities that could harm its integrity.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024   52   Forest Pillar
Page 55
Conservation Monitoring Story

   Orangutan Conservation Management


                                                                  Through PT BPN and PT BAS, DSNG also
                                                                  supports the Integrated Orangutan Conservation
                                                                  Program (PKOT) in the Keraitan Landscape. This
                                                                  landscape encompasses a protected forest area
                                                                  of 14,648.50 hectares, which is connected to high
                                                                  conservation value areas at PT PNB (3,865.50
                                                                  hectares) and PT SBA (10,730.60 hectares), as
                                                                  well as to HCV corridors across various other
                                                                  companies. This extensive forest area is expected
                                                                  to support populations and movement of
                                                                  orangutans across the landscape.

                                                                  The Integrated Orangutan Conservation Program
                                                                  (PKOT) in the Keraitan Landscape was initiated
                                                                  by the East Kalimantan Natural Resources
        To effectively monitor biodiversity preservation,         Conservation Agency (BKSDA) and is technically
        DSNG collaborates with expert partners to                 supported by Ecositrop, involving 14 companies
        oversee biodiversity within its concession                operating in the area. To ensure the habitat’s
        areas., DSNG To effectively monitor biodiversity          carrying capacity is sufficient for the orangutan
        preservation, DSNG collaborates with expert               population, ecological surveys , landscape
        partners to oversee biodiversity within its               accessibility assessments, and community and
        concession areas. In East Kalimantan, orangutan           social impact surveys will be conducted in early
        monitoring in DSNG’s concession is conducted              2025. The objective of this study is to gather
        in partnership with ECOSITROP. Assessments                supporting data and analyze the habitat’s carrying
        by ECOSITROP estimate that approximately 40               capacity, the potential for orangutan populations,
        Bornean orangutans (Pongo pygmaeus) inhabit a             and the ecological and social impacts in the
        715-hectare habitat at PT BPN, while another 64           Keraitan Protected Forest and its surroundings.
        Bornean orangutans (Pongo pygmaeus) live in a             The study is scheduled for completion by June
        1,102-hectare forest area within and surrounding          2025.
        PT BAS.

        The conservation teams at DSNG’s subsidiaries
        conducts regular population monitoring
        through various activities, including orangutan
        patrols, the construction and maintenance of
        corridor bridges over water bodies, planting and
        nurturing food trees (including fig trees/Ficus
        spp.), raising community awareness about the
        importance of orangutan protection, and setting
        up camera traps to gather encounter data in high
        conservation value (HCV) areas.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024   53                                                   Forest Pillar
Page 56
   Restoring Danau Padang Ecosystem - Restoring Life


                                                                  Danau Padang, located near PT BPN in
                                                                  Tepian Langsat Village, Bengalon District,
                                                                  East Kutai, East Kalimantan, spans 58
                                                                  hectares and serves as a vital ecosystem for
                                                                  the local community. The lake provides a
                                                                  habitat for fish, which are a source of local
                                                                  food, contributes to natural environmental
                                                                  balance, regulates water flow, and offers
                                                                  recreational opportunities for residents.

                                                                  However, in 2021, the lake experienced
                                                                  severe drought, leading to its being choked
                                                                  with invasive vegetation and resembling a
                                                                  barren meadow.




                                                                  To tackle this challenge, DSNG partnered
                                                                  with the local community of Tepian Langsat
                                                                  Village, engaging them as local contractors.
                                                                  In early 2024, the process of normalizing
                                                                  Padang Lake began by adjusting the height
                                                                  of the lake banks, clearing weeds, and
                                                                  draining river water into the lake with a total
                                                                  normalization target of 23 ha.




                                                                  This normalization process has gradually
                                                                  yielded positive results, marked by a
                                                                  significant increase in water flow in Padang
                                                                  Lake, creating a healthier and more
                                                                  sustainable ecosystem. Adjusting the height
                                                                  of the banks and removing weeds in the
                                                                  middle of the lake also helped to increase
                                                                  the water flow. As of December 2024, the
                                                                  normalization progress that has been made
                                                                  covers an area of 4.5 ha.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024   54                                               Forest Pillar
Page 57
Fire Prevention and Management

DSNG consistently implements a no-burn policy in land management, in line with NDPE principles and its
commitment to sustainability in all land development processes.

As part of its responsibility for controlling forest and land fires, DSNG actively engages in prevention and mitigation
efforts. These initiatives include preventive measures such as routine patrols, community education to raise
awareness, and the provision of supporting infrastructure.


    Prevention efforts                                                 Fire Management

    ™ Development of Fire Prevention Work Plans: A fire risk           Fires are promptly addressed and reported to authorities,
      map has been created as a primary guide.                         including village heads, district leadership forums, and relevant
                                                                       agencies.
    ™ Establishment Formation of Emergency Response
      Readiness Preparedness Teams (TKTD): Each company
                                                                       Post-Fire Management
      business unit has has formed a TKTD to ensure
      preparedness.
                                                                       Assessing the causes of fires, improving procedures, and
    ™ Provision of Fire Management Resources: Necessary                rehabilitating affected areas
      Ensuring firefighting equipment facilities and
      infrastructure have been provided in accordance with
      comply with Ministry of Agriculture Regulation No. 5 of
      2018.
    ™ Monitoring of Hotspots: Hotspots are monitored within a
      1-kilometer radius outside the concessions using Sipongi
      satellites (from Ministry of Environment Forestry) and
      NASA’s Modaps.
    ™ Patrols, Training, and Simulations: Routine patrols,
      training sessions, and suppression simulations are
      conducted; including the formation of Fire Awareness
      Groups (KTPA).
    ™ Collaboration with Suppliers: The no-burn policy is
      enforced throughout the supply chain.
    ™ Collaboration with Manggala Agni: Participated in fire
      control preparedness drills, prevention outreach, and
      achieved a certification rate of 85% for the TKTD team in
      2024, along with inspections of firefighting facilities.




Implementation of No-Burn Policy in Land Management
Palm Oil Replanting                                                    of 500 hectares in the PT SWA block, Muara Wahau. In
The no-burn policy is an integral part of the replanting               2024, DSNG continued its replanting efforts, covering
program. The program is DSNG’s continuous agenda                       an additional 916 hectares.
which aims to maintain and improve the productivity
of palm oil plantations, particularly for older or less                The replanting process includes seedling preparation,
productive trees. Mechanical methods are used                          felling and chipping of old oil palm trees, and root
throughout the replanting process, allowing the wood                   removal. Debris and roots are used as natural fertilizers
debris to decompose naturally, restoring soil nutrients,               to maintain soil nutrients and biomass balance.
reducing the use of inorganic fertilizers and minimizing               After land clearing, soil conditioning is carried out
greenhouse gas emissions                                               by planting legume cover crops to enhance organic
                                                                       matter, aeration, and moisture. Ready-to-plant seedlings
In 2023, the company initiated a replanting program                    are then gradually planted in the rejuvenation area.
by planting its first oil palm seedlings across an area




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024        55                                                               Forest Pillar
Page 58
Monitoring Hotspots
    Number of Identified Fire Hotspots in Company Plantation Areas (In and Out of Concession Areas)

   1 West Kalimantan                                                              2 North Kalimantan

   Concession Area                                                                Concession Area

   158           Number of
                 Detected Hotspots             47       Total Affected
                                                        Area (ha)                 1   Number of
                                                                                      Detected Hotspots        0    Total Affected
                                                                                                                    Area (ha)


   158           Number of
                 Actual Fires                                                     1   Number of
                                                                                      Actual Fires

   Within 1 Km Outside Concession Area                                            Within 1 Km Outside Concession Area

   248           Detected
                                             248             Number of
                                                             Actual Fires         7   Detected
                                                                                                               7    Number of
                                                                                                                    Actual Fires




   3 Central Kalimantan                                                           4 East Kalimantan

   Concession Area                                                                Concession Area

   1     Number of
         Detected Hotspots                  0      Total Affected
                                                   Area (ha)                      17     Number of
                                                                                         Detected Hotspots     17      Total Affected
                                                                                                                       Area (ha)


   1     Number of
         Actual Fires                                                             17     Number of
                                                                                         Actual Fires

   Within 1 Km Outside Concession Area                                            Within 1 Km Outside Concession Area

   19        Detected
                                              19        Number of
                                                        Actual Fires              91     Detected
                                                                                                               91      Number of
                                                                                                                       Actual Fires




    Number of Fires in and around Concessions (2022–2024)


   400                                                                                                             Number of Hotspots in
                   365                                                                                             the Concession Area
   300
                                                                                                                   Within a 1 Km Radius
   200                                                                                                             Outside the Concession
               177                                               176
  100                                                                  158                           57   44
    0
              2024                                                 2023                              2022


PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                   56                                                         Forest Pillar
Page 59
Integrated Pest Management
 [GRI 2-25, 304-2]


Chemical Use
In alignment with indicator 7.2.5 P&C RSPO 2018, the company prohibits the use of paraquat and WHO Class 1A or
1B pesticides, except in emergency situations. DSNG actively shares best practices in plantation management with
the supply chain, including independent oil palm farmers, to support more sustainable solutions.



To that end, DSNG is committed to the responsible use of chemicals to support environmental sustainability and
soil health. Integrated management practices prioritize natural solutions, such as bio-insecticides and natural
predators, while chemical use follows safety standards to minimize environmental impact. Regular training for
farmers and employees ensures efficient, safe practices that promote sustainable agriculture. In 2024, 15 types of
pesticides were used at a total rate of 28.07 kg of active ingredient per hectare.




Alternatives to Pesticide Use                                     2.   Development of Bioinsecticide Cordyceps sp.
                                                                       The production of Cordyceps sp. Bioinsecticide
                                                                       is aimed as a pest control measure for oil palm
In our operations and storage practices, we strive to                  leaf eating caterpillars (UPDKS). Cordyceps sp. is
minimize the risk of contamination and pollution from                  effective in infecting the caterpillars’ stadia towards
fertilizers, pesticides, and other chemicals. Reducing                 the pupa. During 2024, the total production of
agricultural chemical use focuses on maintaining soil                  Cordyceps development was 0.489 tons and 0.438
fertility and optimal productivity. Currently, we are                  tons were distributed to potential UPDKS pest
working towards adopting 100% of bio-insecticides                      areas.
and natural predators for pest control.

Biological control methods are employed using
predators, parasitoids, entomopathogens, and fungi
as natural enemies to maintain pest and disease
population balance without harming the environment.
Some of the programs include:

1.    Development of Trichoderma sp. biofungicide.
      Aimed at preventing Ganoderma disease in young
      palm oil plants (replanting). In 2024, we produced          3.   Development of Bioinsecticide Beauveria sp.
      and distributed 42.99 tons of Trichoderma fungi.                 Aimed at controlling UPDKS (Coconut Leaf-Eating
                                                                       Caterpillars). Beauveria sp. is effective during the
                                                                       adult stage of the caterpillar. In 2024, we produced
                                                                       438 kg of Beauveria sp., distributing 422.5 kg to
                                                                       plantations in need.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024   57                                                       Forest Pillar
Page 60
4.    Development of Natural Enemies:                             5.   Conservation Area Development for Host Plants
      Barn Owls (Tyto alba)                                            Development of host plant conservation areas of
      To reduce the use of rodenticides for controlling                predators and parasitoids as a natural propagation
      rat pests, we continue to deploy and promote Barn                effort in the process of increasing predators and
      Owls to control rodent pests population. Barn owls               parasitoids. Some of the plant species used are
      are natural predators of these pests in palm oil                 Antigononon leptopus, Turnera subulata, Turnera
      plantations.                                                     ulmifolia, Euphorbia heterophylla, Nephrolepis sp.,
                                                                       Celosia sp. and Cratoxylum spp




The implementation of DSNG’s Integrated Pest Management (IPM) system is available at our website.




Partnership and Multi-Stakeholder Initiaties

     1                                                                 2

      DSNG, in collaboration with the East Kalimantan                  DSNG’s West Kalimantan area partnered with
      Natural Resources Conservation Agency (BKSDA), a                 Manggala Agni Daops Kalimantan XI/Sintang,
      training program on wildlife conflict management,                under the Ministry of Environment and Forestry
      specifically focusing on orangutans, on May 20 to                (KLHK), to provide technical guidance and training
      21, 2024. The program included both classroom                    on forest and land fire control from June 3 to 8,
      sessions and outdoor activities, with 30 personnel               2024. The training was attended by 60 personnel
      from the Orangutan Task Force participating,                     from the Emergency Response Readiness Team
      representing PT Swakarsa Sinarsentosa, PT                        (TKTD) of PT Agro Andalan, PT Kencana Alam
      Dharma Intisawit Nugraha, PT Dharma Agrotama                     Permai, PT Dharma Persada Sejahtera, and PT
      Nusantara, PT Dewata Sawit Nusantara, and PT                     Prima Sawit Andalan. We also held training at PT
      Karya Prima Agro Sejahtera.                                      MNS on July 16-18, 2024 which was attended by 20
                                                                       TKTD personnel.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024   58                                                     Forest Pillar
Page 61
           Climate Pillar

  The DSNG Climate Pillar is dedicated to addressing
     climate change through both mitigation and
    adaptation efforts. This commitment is realized
through the implementation of sustainability practices
           across the entire business chain.
Page 62
                    Energy                                                                                    Palm Oil      Wood Product           DSNG




           Energy Consumption Intensity


           22.01 GJ/m                  3
                                                     2.08 GJ/m          2
                                                                                          12.43                                1.14
           Wood Production                           Wood Production Business             GJ/ton CPO                           GJ/IDR Billion
           Business Unit - Panel                     Unit - Floor                         Palm Oil Business Unit               DSNG



                      6,857,865 GJ                                     377,976 GJ                           101,433 GJ
                               Renewable Energy                                Renewable Energy                     Renewable Energy
                        92%                                              15%                                   7%
                               Consumption - Agro                              Consumption - Panel                  Consumption - Floor




       Palm Oil Business Unit in East Kalimantan - 2 biogas                    Palm Oil Business Unit in East Kalimantan -Bio-CNG-fueled
       plants is capable of producing electricity                              generators and vehicles can save as much diesel as

       7,976,300 kWh                                                           2,747,792 liters


                    Water
                    Management

         0.98
         m³ /Ton FFB Processed
         Water Usage Intensity of POM Process



         0.08
         m³ /Flooring Production (m²)
         Water Usage Intensity WP- Floor



         0.45
         m³ /Panel Production (m³)
         Water Usage Intensity WP-Panel




                    GHG Emissions
         1.06     tCO2e/Ton CPO                              Climate Change Adaptation and Mitigation Programs in 2024
         GHG Emission Intensity per                               Plantation Water                                       Zero Landfill Integrated Waste
         CPO Production Volume                                                                 Beneficial Insects
                                                                    Management                                              Management Program




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                           60                                                              Climate Pillar
Page 63
Climate Change Mitigation and Adaptation

Alignment with TCFD Recommendations
     DSNG’s Approach to TCFD’s Core Pillars                  [GRI 201-2]
                                                                                                                                                                                                       pengelolaan                                                   metrik dan
                                                                           tata kelola                                                   strategi                                                      resiko                                                        target

     TCFD Core Pillars                                                                   TCFD Core Pillars                                               TCFD Core Pillars                                           TCFD Core Pillars

     Governance                                                                          Strategy                                                        Risk Management                                             Metrics and Targets
     DSNG’s Approach                                                                     DSNG’s Approach                                                 DSNG’s Approach                                             DSNG’s Approach

     The President Director of DSNG, together with the                                   In September 2021, DSNG began calculating                       DSNG developed a Climate Risk Assessment (CRA) in           DSNG has established a GHG emissions baseline for
     Chief Sustainability Officer (CSO), is responsible                                  greenhouse gas (GHG) emissions and assessing                    collaboration with Asia Biogas and ERM in 2022. This        Scopes 1, 2, and 3, using 2019 as the reference year
     for overseeing the implementation of sustainability                                 climate risks in collaboration with external parties,           assessment covers various types of climate-related          and setting a target to reduce emissions by 44% by
     policies, including climate risk management. The                                    using 2019 data as a baseline. The calculations                 risks, including Current Regulations, Emerging              2030 compared to that baseline.
     Sustainability Advisory Board (SAB) provides strategic                              are conducted every three years to establish and                Regulations, Technology Risks, Legal Risks, Market
     guidance and holds quarterly meetings to evaluate                                   evaluate a data-driven climate strategy, supporting             Risks, Reputation Risks, Acute Physical Risks, and          The emission reduction scenarios to meet this
     and provide recommendations on sustainability                                       future business and operational planning. Updates               Chronic Physical Risks. The climate risk assessment         target can be seen in the: following infographic.
     issues. The results of SAB discussions are reported                                 are made according to new guidelines, including the             covers the medium- and long-term periods. The full
     to the Board of Directors for review and as the basis                               Science-Based Target Initiative (SBTi) and the draft            report can be accessed at this link.                        Our targets include:
     for strategic planning and corporate performance                                    GHG Protocol Land Sector and Removals Guidance                                                                              ™ 44% GHG emission reduction by 2030 (70%
     management.                                                                         (LSRG).                                                         Through the Audit Committee, DSNG has identified              reduction of scope 1, 28% of scope 2, and 23% of
                                                                                                                                                         environmental risks, including climate risks, and             scope 3).
     In response to climate change risks, DSNG is                                        DSNG has identified climate-related risks, including            implemented mitigation measures based on baseline
     committed to implementing innovative adaptation                                     physical, transitional, and opportunity risks relevant          GHG emissions and past climate risk assessments.            ™ Emission reduction of 1,400 tCO2e through Zero
     and mitigation measures. In 2024, DSNG appointed                                    to its operations in Indonesia. The five major                  To support this risk management, DSNG adopts                  Landfill TPST management
     a Climate Action Unit Head responsible for                                          physical risks, mitigation measures, and estimated              the Environmental and Social Management System              ™ Implementation of Energy Independent Roadmap
     implementing climate change adaptation and                                          handling costs are available in page 62 - 63 of the             (ESMS) aligned with IFC-PS standards.
                                                                                                                                                                                                                     ™ Utilization of organic waste to support emission
     mitigation programs. Additionally, the SAB Committee                                Sustainability Report.
                                                                                                                                                                                                                       reduction.
     held four meetings to discuss the transition strategy                                                                                               The ESMS system is applied comprehensively across
     toward a low-carbon economy. Recommendations                                        The company integrates sustainability into its                  all DSNG business aspects, including in Strategic
                                                                                                                                                                                                                     2024 marks the first year of implementing the
     from the SAB Committee are further reviewed by                                      business model by considering climate scenarios,                Business Units (SBU). Climate change risk is a top
                                                                                                                                                                                                                     Climate Action Plan (CAP) 2030, with all projects
     the Board of Directors to support strategic decision-                               including transitioning to a low-carbon economy.                priority within the corporate risk management
                                                                                                                                                                                                                     progressing from planning to execution phases. The
     making. More information about DSNG’s climate                                       A strategic step taken is the development of the                framework. More details on ESG risk management
                                                                                                                                                                                                                     key realized initiatives in CAP 2024:
     change efforts can be accessed at this link.                                        Climate Action Plan (CAP) 2030. In the palm oil                 through ESMS are available in page 114 of the
                                                                                         business unit, 10 priority projects are monitored               sustainability report.                                      ™ Zero Landfill Waste Processing Facility (TPST): A
                                                                                         quarterly at the directorate level. These projects                                                                            pilot project with 4 tons/day capacity in Muara
                                                                                         include Methane Capture, Biogas Electrification,                                                                              Wahau, East Kalimantan, initiated on June 26,
                                                                                         Bio-CNG Utilization, Zero Landfill Waste Processing                                                                           2024, and commissioned on December 19, 2024.
                                                                                         Facility (TPST), Biogenic Sequestration, Fertilizer                                                                         ™ Independent Energy Roadmap, optimized
                                                                                         Efficiency, Soil Organic Management, Plantation                                                                               through methane gas utilization from Palm Oil
                                                                                         Water Management, Mill and Housing Water                                                                                      Mill Effluent (POME) into biogas and bio-CNG
                                                                                         Management, and Beneficial Insects.                                                                                           at two plants in 2024, with a potential emission
                                                                                                                                                                                                                       reduction of 136,991 tCO2e.
                                                                                         Detailed action plans and emission reduction targets
                                                                                         through 2030 are available at this link.                                                                                    ™ Utilization of Organic Waste, with empty fruit
                                                                                                                                                                                                                       bunch (EFB) application up to 36 tons/ha per year
                                                                                                                                                                                                                       and POME with BOD <5,000 up to 215 tons/ha.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                                                                                          61                                                                                                             08| Climate Pillar
Page 64
    Identified Physical and Transitional Risks Due to Climate Change and Their Financial Impacts             [GRI 201-2]

                                                                       Estimated
                                                                                                                           Estimated Implementation
    Identified Risk                         Main Impact              Implementation            Mitigation Actions
                                                                                                                                Cost or Impact
                                                                         Period

   Physical Risks
                                                                                      Increasing efficiency in mill
                                                                                      processes & water use
                             Insufficient water supply for
                                                                                      Increasing awareness through
                             operations, employee housing, and          2 Years                                            USD 50 million per mill
                                                                                      water conservation socialization
         ketersediaan air
                             surrounding communities
                                                                                      Enhancing water recycling in all
                                                                                      processes that use water
       Water                                                                          Enhancing soil moisture retention
     Availability                                                                                                             USD 100,000 per
                                                                                      through cover crops and biomass
                             Water scarcity makes crops more                                                                    plantation
                                                                                      coverage
                             vulnerable to diseases, reducing palm      3 Years
                             oil yields                                               Investing in various irrigation         USD 50,000 per
                                                                                      systems that are technically           plantation for land
                                                                                      viable                                    applications

                             Extreme rainfall risks causing river
         banjir/intensitas
         hujan tinggi        overflow, disrupting operations
                                                                                      Improving water management
                             Soil nutrients wash away from                            in flood-prone areas. Installing
                                                                                                                             USD 1.5 million per
                             plantations, reducing essential            2 Years       and building water reservoirs and
    Flooding and                                                                                                                plantation
                             nutrients                                                pumps to control and manage
    High Rainfall
                                                                                      excess water
      Intensity              Disruptions in transportation
                             processes

                             Sharp temperature increases may
                             cause land degradation, forest fires,                    Strengthening community              Less than USD 10,000
                             groundwater depletion, and hinder                        engagement in fire prevention           per plantation
                             plant growth
         panas ekstrim



                             Adverse effects on insect pollination                    Considering alternative
                             and crop yields                            3 Years       pollination methods
       Extreme
        Heat                                                                          Educating employees on                  USD 50,000 per
                                                                                      heat exhaustion, providing                plantation
                             Employee heat exhaustion affects
                                                                                      protective clothing, adjusting
                             productivity
                                                                                      work hours, and supplying
                                                                                      hydration supplements

                             Soil movement due to topography
                                                                                      Expanding ground cover plant
                             and excessive rainfall exceeding land
                                                                                      areas
                             carrying capacity
         longsor



                                                                                      Avoiding planting on specific          USD 5 million per
                                                                        3 Years
                                                                                      topographies in the future                plantation
     Landslides              Disrupts operations and risks
                             reducing crop yields                                     Improving roads and
                                                                                      infrastructure in operational
                                                                                      areas

                                                                                      Planting windbreaks at
         angin badai
                                                                                      operational sites
                             Strong winds lasting for hours or
                                                                                                                           Less than USD 50,000
                             days may hinder plant growth and           5 Years       Implementing/updating safety            per plantation
                             disrupt operations                                       and environmental procedures
    Windstorms
                                                                                      (K3LH) for work activities during
                                                                                      storms




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                  62                                                             Climate Pillar
Page 65
                                                                                             Estimated
                                                                                                                                                  Estimated Implementation
      Identified Risk                                             Main Impact              Implementation              Mitigation Actions
                                                                                                                                                       Cost or Impact
                                                                                               Period

  Transitional Risks


                                                                                                              ™ Calculating internal carbon
                                                                                                                pricing based on regulations
                   Kebijakan &
                   Regulasi -
                   Pajak Karbon

                                                     ™ Increased production costs for                           in Indonesia and target market    Financial impact of this
                                                       Wood and Palm Oil Products                -              countries.                         risk has not yet been
 Policy & Regulation                                 ™ Leverage point for BioCNG                              ™ Identifying opportunities for            measured
     - Carbon Tax                                                                                               BioCNG to leverage renewable
                                                                                                                power generation

                   Kebijakan &
                   Regulasi -
                   Pembatasan
                   Perdagangan
                   Luar Negeri

                                                     ™ Limiting DSNG’s access to
                                                                                                              ™ Establishing a clear climate
                                                       international markets                                                                      Financial impact of this
                                                                                                                strategy to address this issue
 Policy & Regulation                                 ™ More efforts needed to improve            -                                                 risk has not yet been
                                                                                                              ™ Mapping market expansion                 measured
   - Foreign Trade                                     product sustainability to comply
                                                                                                                and assessing its requirements
     Restrictions                                      with import bans
                                    Teknologi &
                                    Pasar - Energi
                                    Terbarukan &
                                    Penangkapan
                                    Metana




                                                                                                              Conducting a detailed
                                                                                                                                                  Financial impact of this
                                                     Improving yield and efficiency for                       assessment of technologies
        Technology                                                                               -                                                 risk has not yet been
                                                     each SBU                                                 and how they align with DSNG’s
         & Market -                                                                                                                                      measured
                                                                                                              current and future operations
        Technology
       Advancement
                   Teknologi &      Reputasi -
                   Pasar - Energi   Sentimen
                   Terbarukan &     Pemegang Saham
                   Penangkapan      dan Pemangku
                   Metana           Kepentingan




                                                     The market will be more concerned                        Identifying investments for green   Financial impact of this
    Technology
                                                     about declining costs of green              -            technologies to be adopted by        risk has not yet been
     & Market -                                      technology                                               DSNG                                       measured
 Renewable Energy
 & Methane Capture
  Teknologi &      Reputasi -
  Pasar - Energi   Sentimen
  Terbarukan &     Pemegang Saham
  Penangkapan      dan Pemangku
  Metana           Kepentingan




                                                     Reputation impact on shares that                         Disclosing DSNG’s sustainability    Financial impact of this
     Reputation -                                    could affect DSNG’s market position         -            journey through credible             risk has not yet been
     Shareholder                                     and access to funding                                    frameworks like TCFD                       measured
   and Stakeholder
      Sentiment




Climate Action Plan
Our efforts to address climate change align with                                                          efforts to meet its Nationally Determined Contribution
the Group Sustainability Policy, which focuses on                                                         (NDC) commitments, DSNG has developed a Climate
three key areas: forests, climate, and society. The                                                       Action Plan and a transition roadmap toward a low-
DSNG Sustainability Policy serves as the main policy                                                      carbon and climate-resilient future. The DSNG Climate
roadmap that integrates climate-related issues into the                                                   Action Plan outlines strategic steps for climate change
company’s goals and business strategies.                                                                  mitigation and adaptation, focusing on a 44% reduction
                                                                                                          in greenhouse gas (GHG) emissions by 2030, compared
In pursuit of its aspiration to achieve Net Zero by                                                       to the 2019 baseline year.
reducing emissions, adapting to climate change risks,
as well as aligning with the Indonesian Government’s




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                                           63                                                           Climate Pillar
Page 66
Climate Change


   Climate Change Adaptation Program in 2024


        1     Water Conservation Project Development at PT BPN in the Palm Oil Business Unit


                                                             Plantation Water Management
                                                             DSNG inititated a water management program in Estate
                                                             DP1, PT BPN, East Kalimantan to mitigate drought risks,
                                                             ensure water availability for oil palm trees, and improve
                                                             fresh fruit bunch (FFB) production. Water is pumped
                                                             from the PKS 9 reservoir to the main trench at the
                                                             highest point and then flows by gravity to sub-trenches.
                                                             This project began operations on September 12,
                                                             2024 with coverage area of 205 hectares. Production
                                                             monitoring is conducted to compare results between
                                                             the land application block and the control block near
                                                             the water conservation area.

        2     Pollinator, Pest, and Predator Insect Diversity and Abundance Study Project
              in the Palm Oil Business Unit


                                                             Beneficial Insects
                                                             This study aims to optimize the ecosystem of beneficial
                                                             insects in oil palm plantations affected by climate
                                                             change. Conducted in collaboration with the Palm Oil
                                                             Research Center (PPKS), the research took place from
                                                             May to November 2024 using fogging, traps, and direct
                                                             observation methods. Results indicate that immature
                                                             plant areas (TBM) have the highest insect abundance,
                                                             while conservation areas near planting blocks increase
                                                             the number of palm oil pollinating insect Elaeidobius
                                                             kamerunicus (EK). Beneficial plants such as Turnera
                                                             and Antigonon serve as buffers for pest predators and
                                                             parasitoids. Additionally, the population dynamics of EK
                                                             emphasized the impact of environmental factors and
                                                             the availability of male flowers. The study results were
                                                             presented at a workshop in December 2024, discussing
                                                             pre- and post-border monitoring methods, pest
                                                             outbreaks, and pollinator insects.

        3     Water Recycling Installation in the Wood Products Business Unit


                                                             Water Recycling Installation
                                                             To conserve water and mitigate any potential future
                                                             supply shortages, a water recycling machine has
                                                             been installed to reuse wastewater from production
                                                             processes. In 2024, total water usage from
                                                             production processes reached 31,623 m³ per year, a
                                                             reduction of 10% (approximately 3,501 m³) compared
                                                             to 2023, which recorded 35,124 m³ per year.




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Page 67
Climate Change Mitigation Program: GHG Emission Reduction Efforts                              [POJK51 F.12]   [GRI 305-5]



   Zero Landfill Waste Treatment Facility (TPST) Project


      A domestic waste treatment program for employees in Muara
      Wahau, East Kalimantan, with a capacity of 4 tons/day, aims to
      manage waste without landfill disposal by transitioning waste
      treatment upstream using the Tiny-bite method and the stick &
      carrot approach, while downstream processing involves mechanical
      sorting and pyrolysis machines. This project has the potential to
      reduce emissions by 1,400 tCO2e while preventing pollution and
      disease risks. The TPST Pilot Project began construction on June 26,
      2024, and reached the commissioning stage on December 19, 2024.



   Energy Self-Sufficiency Roadmap

      ™ As an effort to achieve energy self-sufficiency in Wahau, the Palm
        Oil SBU has developed a roadmap using the Energy Balance
        Scenario and Techno-Economic Analysis approach. Continuously,
        we optimize ongoing efforts toward energy self-sufficiency by
        utilizing methane gas from POME to produce biogas and bio-
        CNG at two plants.
      ™ In 2024, the operation of two biogas and bio-CNG plants utilized
        captured methane gas as a renewable fuel. These plants
        successfully captured methane from 305,675 m³ of POME to
        generate 7,976,300 kWh of electricity, and Bio-CNG as biofuel
        (for generators and truck) that reducing 2,747,792 liters of diesel
        consumption. This initiative potentially reducing emissions by
        approximately 136,991 tCO2e by preventing greenhouse gases
        (GHG) from being released into the atmosphere.



   Utilization of Organic Waste & Its Practices

      ™ Empty fruit bunches (EFB), liquid waste               ™ Mulch from oil palm biomass, obtained
        (POME), solid waste, fiber, and shells are              during replanting, is reapplied to enhance soil
        repurposed as natural fertilizers, biomass              nutrients.
        fuel, or raw materials for Bio-CNG and biogas
                                                              ™ The use of mulch and infiltration pits is
        plants.
                                                                regularly promoted across the supply chain to
      ™ POME is also processed to generate electricity          support integrated sustainable practices.
        and renewable fuel for operations and used as
        mulch.


   Recycling and Resource Conservation

      Wood flooring recycling program aimed at reducing the demand for new raw wood materials, with the
      recycled products repurposed for furniture.


   Utilization of Biomass and Renewable Energy

      ™ Shell and fiber are used as boiler fuel 440,943       ™ The company’s operations leverage renewable
        tons during 2024 as biomass for biofuel.                energy sources such as biogas, Bio-CNG, and
                                                                biomass to enhance energy efficiency and
                                                                fulfillment the use of fossil fuel.


PT Dharma Satya Nusantara Tbk | Sustainability Report 2024   65                                                 Climate Pillar
Page 68
GHG Emissions
DSNG’s GHG Emissions in 2024
DSNG collaborates with independent institutions to                                A reduction in emission intensity was achieved in
calculate emissions every three years. The next group-                            palm oil mill operations, driven by the operation of two
level emission calculation is scheduled for 2025.                                 Methane Capture Units, Bio-CNG Plants, and increased
Meanwhile, in 2024, GHG emissions for DSNG’s palm                                 fuel efficiency. These initiatives successfully lowered
oil business unit were calculated using the RSPO’s                                emissions from Palm Oil Mill Effluent (POME) while
PalmGHG Calculator. The results showed a total                                    reducing reliance on fossil fuels by utilizing biogas and
emission of 553,120 tCO2e, reflecting a 34% change                                Bio-CNG for electricity generation, transport trucks, and
compared to the previous year.                                                    heavy equipment.




    GHG Emission Volume of the Palm Oil Business Unit

                                                                               Volume (tCO2e) [GRI 305-1, 305-2, 305-3]
               Emission Source
                                                                  2024                              2023                      2022
 Palm Oil Mills                                                  329,465                           264,600                   304,301

 Fertilizer                                                      213,326                           143,399                   163,314

 FFB Transportation                                              10,329                             4,500                    14,304

 Total Emissions                                                 553,120                           412,499                   481,919

 Total Emissions/Revenue
                                                                  62.97                             49.38                     59.37
 (tCO2e/IDR Billion)

Notes:
Calculation is based on the PalmGHG Calculator from RSPO.
The assessment of GHG emission volumes in 2024 has changed due to the increased number of RSPO certifications.




    GHG Emission Intensity            [GRI 305-4]


                    Category                                     Unit                      2024                      2023         2022

 Palm Oil Mill (POM)                                         tCO2e/Ton CPO                 0.63                      0.621        0.741

 Fertilizer                                                    tCO2e/Ha                    1.017                     0.612        0.697

 FFB Transportation                                          tCO2e/Ton TBS                0.0047                     0.002        0.008

 Total Intensity                                             tCO2e/Ton CPO                 1.06                      0.97         1.17

Notes:
Calculation is based on the PalmGHG Calculator from RSPO.
The GHG emission intensity assessment in 2024 has changed due to an increase in the number of RSPO certifications.




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Page 69
Our Progress towards our 2030 Emissions Target

          DSNG absolute emission 2019 vs 2022                                2019           2022                                       Emission Intensity (tCO2e/million rupiah revenue)


                                                                                                    DSNG has conducted




                                                                                            3.533
                                                                                                    a triennial emission
                                                                                                    calculation in




                                                                                    3.050
                                                                                                    collaboration with                                                                             The overall increase in
                                                                                                    an independent                        0.5                                                      emissions, primarily driven




                                                                     2.323
                                                                                                    institution to monitor                                       0.1                               by Scope 3, is mainly due to
                                                                                                    the achievement of                                                                             increased production and the
                                                             1.657
                                                                                                    its emission reduction                                                    0.4                  need for external FFB supply.
                                                                                                    target of 44% by 2030,                                                                         This correlates with a 20%
               1.362
                       1.183




                                                                                                    compared to the 2019                                                                           reduction in emission intensity
                                                                                                    baseline. Several                                                                              relative to the company’s
                                                                                                    interventions lead to the                                                                      revenue.
                                                                                                    absolute decrease in
                                                                                                    Scope 1 and 2 emission
                                          30
                                                27




                                                                                                                                           2019                               2022
                                                                                                    by 13%.
               Scope 1                  Scope 2              Scope 3                 Total




          DSNG emission intensity (ton CO2e/ton CPO)                                                                                   Comparison of emission intensity against
                                                                                                                                                                                                                 2024      2016
                                                                                                                                       several companies (ton CO2e/ton CPO)
                                                                                                                                                                                                3.41

                                       1.17
                                                                                                      1.06                                             1.47
                                                                             0.97                                                                                                 0.88                            1.06


                                          2022                                2023                     2024
                                                                                                                                                        United                       IOI     Average RSPO           DSNG
                                                                                                                                                      Plantation                           Certified Companies



                                                                                                                                     We compared emissions in the palm oil sub-unit with several peer companies in
                                                                                                                                     the palm oil industry. The graph shows that DSNG’s emission intensity of 1.06 tons
       In 2024, the emission intensity is 1.06 tons CO2e per ton of CPO. This represents a
                                                                                                                                     CO2e per ton of CPO in 2024 in between the other companies, that is 0.88 and 1.47
       9.4% decrease since 2022, when it was 1.17 tons CO2e per ton of CPO. The decline was
                                                                                                                                     tons CO2e per ton of CPO. This figure is even significantly lower than the average
       due to the implementation of methane capture plant operations and improved diesel
                                                                                                                                     for RSPO-certified companies. The comparative graph was compiled using the
       and biomass efficiency through the use of biogas and Bio-CNG. The annual emission
                                                                                                                                     RSPO Palm GHG Calculator methodology for 2024 based on each company’s SR
       intensity in the oil palm sub-unit is calculated using the RSPO Palm GHG Calculator 4.0.
                                                                                                                                     publication. The average value of RSPO certified companies in 2016 is based on the
                                                                                                                                     publication by Schmidt and De Rosa in 2020.



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Page 70
Energy Management
 [POJK51 F.6, F.7]




In line with its Sustainability Policy, DSNG is committed to optimizing the use of renewable energy and improving
energy efficiency across all its operations. DSNG has developed an Energy Independence Roadmap using the
Energy Balance Scenario approach and Techno-Economic Analysis.


Efforts to Reduce Energy Consumption
 1     Renewable Energy Sources


     ™ Methane Capture for Biogas and Bio-CNG                     ™ Bio-CNG-Powered Vehicle Transition
       Since 2021, we have operated the first Biogas                operational vehicles. After successfully
       and Bio-CNG plant, and built the second plant                implementing a technology that converts
       in Muara Wahau in 2022. By 2024, both plants                 diesel trucks to run on 100% Bio-CNG at an
       had utilized 305,675 m³ of POME to generate                  efficient fuel consumption and reasonable
       7,976,300 kWh of electricity for plant, office               cost, we continue our commitment to replicate
       and residential operations. The two plants                   the conversion. By 2024, 48 Bio-CNG-fueled
       also produced 3,195,107 Nm³ of Bio-CNG to                    trucks were in operation using 62519 Nm3
       fuel generators and trucks or the equivalent                 Bio-CNG, saving 53766 liters of diesel, and
       of reducing diesel consumption by 2,747,792                  reducing emissions by 139.07 tCO2e.
       liters, resulting in cost savings of Rp 33.7
       billion (based on an average diesel price of Rp            ™ Biomass Utilization
       12,274/liter).                                               We use shells and fibers to fuel boilers that will
                                                                    generate 6,778,622 GJ of renewable energy
     ™ Renewable Energy Electricity Purchases                       consumption in 2024.
       By the end of 2024, the Wood Product
       Business Unit has purchased 200,000 kWh
       of green-certified electricity from PLN,
       accounting for 16% of the unit’s monthly
       electricity consumption, sourced from the
       Cirata Hydroelectric Power Plant (PLTA Cirata).




 2     Implementation of an Energy Saving Lifestyle


     ™ Energy-Efficient Equipment Usage                     ™ Promoting Energy-Saving Habits
       We utilize energy-efficient equipment and              (Energy-Saving Campaigns)
       lighting across operations to minimize energy          To raise awareness and encourage
       consumption and reduce environmental impact.           sustainable practices, we conduct energy-
       In the Wood Product Business Unit, a dedicated         saving campaigns through posters,
       working group focuses on efficiency initiatives        banners, and internal meetings. These
       through automation technology and machine              campaigns educate and inspire employees
       modifications. One such initiative includes            and stakeholders to adopt energy-efficient
       automatic on-off modifications for machines to         practices in both their personal and
       optimize electricity use. Additionally, by 2024, we    professional lives.
       have converted eight diesel forklifts to electric
       forklifts, with three units at DSN WP Floor and five
       units at DSN WP Panel.




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Page 71
Investment in Innovation for Energy Consumption Reduction                                                             [POJK51 F.3]



   Investment Type                       Investment Objective                            Investment Cost               2024 Achievement

                                                                                                           Produced 1,958,858 Nm³ of Bio-CNG,
                                                                              Total Investment Cost:
  Bio-CNG 1                                                                                                equivalent to a reduction of 1,684,618
                                                                              IDR 62.74 billion
                                                                                                           liters of diesel.

                               The company’s commitment to                    Total Investment Cost:
  Biogas 1                     implementing sustainable practices                                          Generated 5,628,400 kWh of electricity
                                                                              IDR 42.19 billion
                               by utilizing palm oil mill effluent
                               (POME) as a renewable energy
                               source                                                                      Produced 1,236,249 Nm³ of Bio-CNG,
                                                                              Total Investment Cost:
  Bio-CNG 2                                                                                                equivalent to a reduction of 1,063,174
                                                                              IDR 72.69 billion
                                                                                                           liters of diesel.

                                                                              Total Investment Cost:
  Biogas 2                                                                                                 Generated 2,347,900 kWh of electricity
                                                                              IDR 62.79 billion

                                                                                                           Converted 48 diesel-fuel trucks to Bio-
  Bio-CNG Truck                                                               Total converter unit cost:
                                                                                                           CNG, that reduced diesel consumption
  Converter                    Technology to convert existing                 IDR 4.94 billion
                                                                                                           by 53,766 liters.
                               diesel-fueled trucks and generators
                               to be Bio-CNG, in order to reduce
  Bio-CNG                      GHG emission, fluctuation risk of                                           Converted 44 diesel fuel generators
                               fossil fuel price, and maintenance             Total converter unit cost:
  Generator                                                                                                to Bio-CNG, that reduced diesel
                               expenses.                                      IDR 3.74 billion
  Converter                                                                                                consumption by 455,300 liters.




                               Electric forklifts eliminate the use of                                     The operational of 8 electric forklifts
  Electric Forklifts
                               diesel fuel, to reduce GHG emission,                                        have reduced 264 liters of diesel
  in Wood Products                                                            IDR 525 million per unit
                               fluctuation risk of fossil fuel price,                                      consumption per day
  Business Unit
                               and maintenance expenses.                                                   (or IDR 1.34 million per month)




Energy Consumption                                 [GRI 302-1] [GRI 302-4] [GRI 302-5]


As a renewable energy source, DSNG’s first biogas and Bio-CNG plant generated 5,628,400 kWh of electricity from
biomethane, equivalent to 20,262 GJ and 1,958,858 Nm³ of Bio-CNG from biogas equivalent to 20,013 GJ. while the
second Bio-CNG plant produced 2,347,900 kWh, or 8,452 GJ and 1,236,249 Nm³ or 12,631 GJ. This biogas and Bio-
CNG energy was used to power palm oil mill units, offices, transportation units for fresh fruit bunches (FFB), and
employee housing.
Throughout 2024, DSNG consumed a total of 11,536,825 GJ of energy, covering transportation of raw materials
and production processes across palm oil mill units, wood product units, and the Head Office. Energy consumption
calculations are based on both renewable and non-renewable energy sources.


    Total Energy Consumption Within the Company (Giga Joule)                    [GRI 302-1]


            Total Energy Consumption                                               2024                         2023                     2022

 Total Non-Renewable Energy Consumption                            4,199,551                     36%          4,367,206               5,643,980

 Total Renewable Energy Consumption                                7,337,274                     64%          8,014,625               8,606,989
 Total Energy Consumption                                         11,536,825                    100%         12,381,831               14,250,969




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Page 72
    Energy Consumption by Type (Giga Joule)

                              Description                                                2024                           2023                    2022

 Fuel Consumption
 Total fuel consumption from non-renewable sources                                  621,740                           501,877                 627,316
 Total fuel consumption from renewable sources                                        2,376                            2,246                        -
 Electricity, Heating, and Steam Consumption
 Electricity consumption from non-renewable sources                                 3,577,812                         3,865,330               5,016,664
 Electricity consumption from renewable sources                                      86,704                            76,935                  60,524
 Heating consumption from renewable sources                                         7,248,194                         7,935,444               8,546,465




Energy Consumption Intensity in 2024                                                [GRI 302-3]


The company calculates energy consumption intensity as the ratio of total energy use to production volume in
each business unit. The Energy Consumption Intensity is derived from the total energy consumption within the
company, without distinguishing between energy sources, in relation to the total production volume.


                                             DSNG                     Panel                          Floor               Palm Oil Units        Head Office
   Energy Consumption
                                         Total                    Total                         Total                     Total
                                                           %                    %                               %                       %     Total            %
                                   (GJ/Rupiah Billion)           (GJ/m3)                        (GJ/m2)                (GJ/Ton CPO)

  Renewable Energy                   7,337,274           64%    377,976        15%          101,433            7%      6,857,865       92%     0              0%

  Non-Renewable Energy               4,199,551           36%    2,176,781      85%         1,395,959           93%      619,781        8%     7,031         100%

  Total Energy Consumption          11,536,825           100%   2,554,757      100%        1,497,391           100%    7,477,646       100%   7,031         100%

  Energy Intensity                            1.14                     22.01                            2.08                   12.43            -              -




Water Management

We are committed to maximizing water use efficiency and conserving water resources in accordance with DSNG’s
Sustainability Policy to ensure sustainability for both present and future generations.



   Water Management Program


    ™ In 2022, we conducted a Water Risk                                                 ™ Water Efficiency in Mills: Implementing
      Assessment in our operational areas in                                               turbine cooling water recycling into the water
      collaboration with Asia Biogas and ERM.                                              basin, optimizing the use of condensate from
      This study evaluated water stress levels at                                          sterilization as dilution water (eliminating
      DSNG’s operational sites for 2030 and 2050,                                          the use of clean water from hot water tanks),
      revealing that six areas are classified as low                                       and adjusting domestic water flow schedules
      water stress, while one area is projected to                                         based on usage in offices, housing, palm
      experience moderate water stress. The full                                           oil mill units, and plantations. Several water
      study can be accessed via the following link.                                        efficiency initiatives at the mills aim to reduce
                                                                                           the production water usage ratio (<1.10 m³/
                                                                                           ton FFB).




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Page 73
   Water Management Program


    ™ Water Source Protection:                                                  ™ Water Reuse Initiatives:
           Through established procedures, the                                         In the DSN WP Panel Business Unit, the installation
           company has set river buffer zone limits,                                   of a water recycling machine is an effort to
           prohibited the use of chemicals, monitored                                  streamline the use of process water and anticipate
           water quality, and installed warning signs                                  water scarcity in the future (utilizing recycled waste
           against fish poisoning to protect aquatic                                   water). The water efficiency target is 5,634 m³/year
           ecosystems.                                                                 until 2028. In 2024, the volume of water discharged
                                                                                       at the wood panel processing facility was reduced
    ™ Water Conservation:
                                                                                       to 5,616 m³, marking a 28% improvement in
           Preserving palm tree canopy coverage                                        efficiency compared to the previous year’s 7,840
           to prevent soil erosion, enhance water                                      m³. Meanwhile, steam boiler water usage efficiency
           absorption capacity, and maintain natural                                   increased from 75% to 88%, with consumption
           biopores in the root system. Additionally,                                  decreasing from 18,174 m³ in 2023 to 16,524 m³ in
           empty fruit bunches and Nephrolepis ground                                  2024.
           cover plants are used to retain soil moisture.
                                                                                       DSN’s WP Floor Business Unit has set a maximum
           A water conservation project was developed                                  annual water usage target of 4,800 liters, aiming to
           at PT BPN in 2024, part of the Palm Oil                                     improve operational efficiency and support more
           Business Unit. In this project, water is                                    environmentally sustainable business practices.
           pumped from the PKS 9 reservoir to the
           main rorak at the highest elevation and then
           distributed via gravity to sub-roraks covering
           an area of 205 hectares.




Water Usage and Process Water Intensity                                                 [POJK51.F.8]


Throughout 2024, total water consumption in the palm oil and wood products business units decreased compared
to 2023. As part of responsible water management, the company regularly monitors water usage in palm oil mill
units (PKS) by measuring Water Intensity (WI) per ton of FFB processed. In 2024, there were no complaints, fines, or
sanctions received regarding the use of water resources.
At present, the company has not yet conducted measurements of wastewater discharge based on its intended
purpose, so data on wastewater disposal cannot be provided at this time.


    Total Volume of Water Withdrawal by Source in 2024 (m³)                [POJK51.F.8] [GRI 303-3, 303-5]


                   Description                           Palm Oil Units (m3)          WP Panel (m3)                WP Floor (m3)   Head Office (m3)
 Surface Water                                               3,798,751                      -                            -                -
 Groundwater                                                      -                      47,267                       57,626              -
 Seawater                                                         -                         -                            -                -
 Third-party Water Supply (PDAM)                                  -                      5,374                         354             37,506
 Total Water Withdrawal                                      3,798,751                   52,641                       57,980           37,506


    Total Water Consumption in 2024

                   Description                           Palm Oil Units (m3)          WP Panel (m3)                WP Floor (m3)   Head Office (m3)
 Total                                                       2,465,883                   51,762                       57,980           37,506
 Total Group Consumption                                                                               2,613,131




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    Achievement of Targets and Actual Water Usage in Palm Oil Mill units in 2024

                        Item                                       Unit                         2024 Target                  2024 Achievement

 Water Usage Intensity in Processing                     m³/Ton FFB Processed                        1.1                           0.98



    Water Data in Boiler Facility, Log Pond 5ft, and Log Pond 9ft at DSN WP Panel Business Unit

                        Item                                       Unit                         2024 Target                  2024 Achievement

 Groundwater usage volume                                           m3                              36,600                       31,623
 Discharged water volume                                            m3                              7,080                         5,616


    Water Usage Intensity           [GRI 303-5]


                      Indicator                                          Unit                       2024           2023                   2022

 Palm Oil Business Unit
 Total Process Water Usage                                                m³                    2,465,883        3,747,759            3,910,298
 Process Water Usage Intensity                               m³/Ton TBS Processed                    0.98          1.30                    1.39
 Wood Products Business Unit
 Total Water Usage - WP Floor                                             m³                        57,980        59,919                  59,507
 Water Usage Intensity - WP Floor                            m³/m² Floor Production                 0.08           0.07                    0.06
 Total Water Usage - WP Panel                                             m³                        51,762        60,206                  60,167
 Water Usage Intensity - WP Panel                            m³/m³ Panel Production                  0.45          0.62                    0.51




Wastewater Management                                        [POJK51 F.15] [GRI 306-3][GRI 306-5]


The company ensures that wastewater generated from our operations is treated to meet the quality standards set
by the government, preventing environmental pollution. These guidelines are implemented across all business
units, including the Headquarters, Palm Oil Business Unit, Wood Products Business Unit, and Subsidiary Entities.

   Wastewater Management Program:

    ™ Provide training and certification for Wastewater                                  ™ The Wood Products Business Unit employs
      Treatment Plant Operators (POPA) and Water                                           wastewater recycling technology through
      Pollution Control Officers (PPPA) in compliance                                      various methods, including treating and reusing
      with applicable regulations.                                                         wastewater from log washing for subsequent
                                                                                           washing processes. Additionally, treated
    ™ Construct wastewater treatment ponds at each
                                                                                           wastewater from the WWTP is utilized to irrigate
      Palm Oil Mill units (POMs) and wood product
                                                                                           plants around the operational area. This initiative
      factory to ensure wastewater is treated before
                                                                                           has also reduced WWTP sludge management by
      discharge.
                                                                                           57%, from an average of 1,400 kg per month to
    ™ Ensure that discharged wastewater meets                                              600 kg per month.
      regulatory quality standards, such as BOD
                                                                                         ™ Treated wastewater (POME) in treatment ponds
      and COD parameters based on applicable
                                                                                           is utilized or applied as organic fertilizer. Each
      regulations.
                                                                                           POME application site is equipped with a permit
    ™ Regularly report wastewater management and                                           (Land Application) and undergoes environmental
      monitoring results to the regional Environmental                                     monitoring in accordance with regulations.
      Agency every semester through the RKL-RPL                                            Additionally, some palm oil mill units have
      Semester Report.                                                                     installed methane capture technology to reduce
                                                                                           CH4 gas emissions from POME.




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Page 75
    Wastewater Treatment Quality Measurement Results for the Palm Oil Business Unit

                                                                Regulatory
                           Parameter                                                       2024             2023               2022
                                                                 Standard
 Biological Oxygen Demand (BOD)                                 5,000 mg/L                 3,571            1,580              530
 Chemical Oxygen Demand (COD)                                         -                    10,146           4,513              1,513
 pH Level                                                           6-9                     7.3              7.2                7.4


    Wastewater Treatment Quality Measurement Results for the Wood Panel Business Unit

                                                                Regulatory
                           Parameter                                                       2024             2023*             2022*
                                                                 Standard
 Biological Oxygen Demand (BOD)                                      75                      44              762               1,117
 Chemical Oxygen Demand (COD)                                       125                      91             2,284              3,347
 pH Level                                                           6-9                     7.46             9.08              6.79
 Total Suspended Solids (TSS)                                       400                      14              230               114
Notes:
*Data for 2022 and 2023 were obtained during the WWTP construction process.



    Wastewater Treatment Quality Measurement Results for the Wood Floor Business Unit

                                                                Regulatory
                           Parameter                                                       2024             2023               2022
                                                                 Standard
 Biological Oxygen Demand (BOD)                                      75                    36.75            39.56              24.75
 Chemical Oxygen Demand (COD)                                       125                    98.46            126.05             80.18
 pH Level                                                           6-9                     7.5              7.46               7.1
 Total Suspended Solids (TSS)                                       400                      86              106                84




Solid Waste Management
DSNG is committed to implementing Circular Economy principles by reducing natural resource consumption,
recycling waste, and minimizing emissions through environmentally friendly solutions. We have established a waste
management system in accordance with applicable regulations. Our team routinely monitors waste management
to ensure compliance with regulatory requirements.

   Efforts to Reduce Non-Hazardous Solid Waste

     1     Reduction



    ™ Limiting the use of single-use plastic bottles by                            ™ Restricting the use of single-use plastic
      adding refillable drinking water facilities.                                   shopping bags through awareness campaigns
                                                                                     and providing reusable shopping bags.

     2     Recycling



    ™ Collaborating with local businesses in Muara                                 ™ Metal scraps or iron pieces are utilized by third
      Wahau to sell sorted recyclable waste from                                     parties, with DSNG successfully recycling 62
      employee housing.                                                              tons in 2024.
    ™ Waste recycling lessons and exhibitions at
      Dharma Utama School.


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     3     Repurposing



    ™ Biomass waste, such as palm kernel shells and               ™ Organic waste from the TKPI canteen is
      fibers from the palm oil business unit, as well as            repurposed as poultry feed by the local
      wood from the timber business unit, is reused as              community, with an average of 4 kg/day being
      biomass for boiler operations. In 2024, the total             utilized.
      biomass utilized for boilers reached 967,503 m³.
                                                                  ™ Boiler ash from the TKPI plant is used as landfill
    ™ Organic waste compost is used for employee                    material by the community.
      vegetable gardens in housing areas of the palm
                                                                  ™ 100% of used cooking oil is repurposed as fuel
      oil business unit.
                                                                    for modified stoves.

     4     Sorting



    ™ Organic and non-organic waste sorting is                     ™ 7 type of waste sorting (organic, paper, plastic,
      carried out by each employee, assisted by                      glass, cardboard, metal, residue) is carried out
      housing staff in each residential area of palm                 by each employee at Jakarta headquarters.
      oil business unit.

     5     Landfill



    ™ Collection and transportation of residual waste              ™ Residual waste generated at the Jakarta
      to be safely disposed of in designated landfill                headquarters is processed with the
      areas.                                                         carbonization method by a third party to
                                                                     support the target of Zero Landfill.




     Waste Management at GRHA DSN
     The solid waste management system at                                           Below is the composition
     DSNG’s Jakarta headquarters is designed to                                    breakdown of GRHA DSNG’s
     be environmentally friendly. Domestic waste                                     waste in metric ton (mt)
     is managed in collaboration with third-parties       0.40
     implementing zero waste programs through              Metal                                                5.86
     sustainable waste processing systems.                                                                      Paper
     Meanwhile, hazardous and toxic waste (B3 waste)      0.43
     is handled by third-parties registered with the Other Waste
     Ministry of Environment and Forestry.
                                                                                          Total Waste
                                                                  2.64
     In 2024, GRHA DSN successfully reduced office
     waste sent to landfills by 98% out of the 16,300
                                                              Organic                  16.30
     kg of total waste generated throughout the year.
     This means DSNG has achieved its 2030 target
     of reducing office waste sent to landfills by 70%,           3.07
                                                                  Plastic
     in alignment with Jakarta Provincial Government
     regulations. The reduction was achieved by                                                                 3.90
     enhancing waste sorting culture, 3R (Reduce,                                                               Residual
     Reuse, Recycle) efforts, and implementing a                                                                Waste
     circular economy approach with third parties.
     Based on downstream waste traceability,
     organic waste is processed through BSF maggot
     cultivation, inorganic waste is recycled into
     new products, and residual waste undergoes
     carbonization.


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     TPST Project
     The Integrated Waste Processing Facility (TPST)                                  Optimization of waste utilization will be carried out
     Project aims to ensure that domestic employee                                    through a specialized sorting process and a waste
     waste is no longer sent to landfills. The pilot TPST                             bank program. Residual waste will be destroyed
     project, with a processing capacity of 4 tons per                                using a non-incinerator pyrolysis gasification
     day, was built in Muara Wahau, East Kalimantan,                                  machine, which can recover energy for its own
     with its groundbreaking ceremony held on June 26,                                operations, thereby reducing fuel consumption.
     2024. The commissioning ceremony followed on                                     Additionally, ash from biomass combustion will be
     December 19, 2024, and the performance testing                                   repurposed as a construction material mixture.
     phase is currently underway.


                                    Upstream                                                              Downstream
    50,000 ha
     Wahau




                       Collection          Transporation          Sorting              Processing                                    Output




                          Start
     + 15,000
      People




                     Waste is placed
                     in trash bins at
                         each afd                                                       Leachate                    Fertilizer for Employee Plants




                                                                   Manual                                                             Fertilizer for Community
                                                                                                                   Egg                  Oil Palm Plantations
                                                                                        Food waste
                                               Garbage           Mechanical           goes to Maggot
                                                                                                                   Frass
                                                trucks                               Cultivation – BSF*
         TPST




                       Waste Bank
                                            collect waste                                                                                     Ash
                                                                                                                   Maggot
                                             from all afd          Manual            Non-economical
                                                                                     waste to Pyrolysis                                       Parasitic Load
                                                                  Specific




                                                                                      Economic waste             Sales           Sales for       Sales for
       Third Party




                                                                                       is pressed and           to Local        cultivation       bricks /
                                                                                        ready for sale        Aggregators        / animal        paving /
                                                                                                                                   feed           harvest
                                                                                                                                                 walkways




                               Economical Non-organic        Organic          Residual Non-organic          Cost           Benefit      *next stage




Hazardous Waste Management Efforts

     ™ One of the initiatives implemented by the                                  ™ DSNG responsibly manages hazardous
       WP-Panel business unit is the drying of sludge                               operational waste in accordance with
       from red glue wastewater treatment. This effort                              Indonesian regulations. Measures taken
       has improved sludge management by 57%,                                       include ensuring that hazardous waste
       reducing the average from 1,400 kg per month                                 storage facilities are properly licensed, as
       to 600 kg per month. This reduction also                                     well as recording, reporting, transporting,
       helps lower hazardous waste (WWTP sludge)                                    and processing waste through third parties in
       transportation costs.                                                        compliance with applicable regulations.




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Solid Waste Generated in 2024
    Solid Waste in Metric Tons (t)

                                                         Panel                                  Floor                               Palm Oil Units              Head
             Solid Waste                                                                                                                                                       DSNG
                                              External           Internal            External                 Internal           External       Internal        Office
  Hazardous Waste (MT)
  Reused Waste                                    -                 -                    -                             -            -              -              -                -
  Other Processing Options                     11.26                -                  6.98                            -          67.37            -              -             85.61
  Total Hazardous Waste                        11.26                -                  6.98                            -          67.37            -              -             85.61
  Non-Hazardous Waste
  Recycled Waste                               19.70             28,310.4             33.57                           768           -         892,447.80          -          921,579.47
  Other Processing Options                    367.37                -                    -                             -            -              -             0.84          368.21
  Total Non-Hazardous Waste                   387.07             28,310.4             33.57                           768           -         892,447.80         0.84        921,947.68


Non-Hazardous Waste based on the composition
    Composition of Waste in Metric Tons (t)

       Waste Type                        Panel                              Floor                       Palm Oil Units                      Head Office                 Total DSNG
  Biomass (Organic)                    28,310.40                        3,645.00                               892,026.00                       2.64                     923,984.04
  Metal                                  19.70                          2,637.60                                 42.30                          0.40                       62.40
  Paper/Cardboard                          -                             176.40                                  117.40                         5.86                       299.66
  Plastic                                  -                             179.55                                  262.10                         3.07                       444.72
  Residual Waste                        348.60                            36.40                                  390.50                         3.90                       779.40
  Other Waste                            18.77                              -                                       -                           0.43                        19.20
  Total Waste                          28,697.47                        6,674.95                               892,838.30                      16.30                     928,227.02



Environmental Costs                                                                 [POJK51 F.4]


In 2024, the Company has spent Rp 12.9 billion on environmental and conservation activities in the palm oil business.
The fund allocation was used for the following activities:

    ™ Monitoring Environmental            ™ Wildlife Conflict Management           ™ Traffic Signage Procurement
      Quality Parameters                  ™ SHE Awareness Campaigns for            ™ Integrated Waste Management
    ™ Orangutan Conservation                the Community                            (TPST)
    ™ Procurement and Training of SMART ™ Seed Procurement for                     ™ Nursery Houses
      Patrol Application for Biodiversity   Restoration Efforts                    ™ Conservation Monitoring
      Monitoring and OHS Inspections      ™ Environmental Management                 Collaboration with ZSL
    ™ Hazardous Waste Management            Certification Training
    ™ Green Housing Competition           ™ Fire Prevention Certification Training



Environmental Compliance
In 2024, the Company received 10 PROPER Blue                                                       Performance Standards (PS) and Environmental, Health,
ratings at the national level, 1 PROPER Blue rating at                                             and Safety (EHS) Guidelines. An annual assesment audit
the provincial level, and 8 PROPER Green ratings at                                                was conducted independently by Ramboll Pte Ltd on our
the provincial level. The Program for Environmental                                                compliance to the Environmental and Social Guidelines
Performance Rating (PROPER) is an evaluation system                                                at this link.
awarded to companies to assess their environmental
management performance. Companies receiving                                                        Additionally, to assess environmental compliance, the
this rating demonstrate excellent environmental                                                    company conducted annual audits for RSPO, ISPO, and
performance, comply with regulations, and commit to                                                SCCS certifications, covering Palm Oil Mill (PKS), Palm
sustainable business practices.                                                                    Kernel Processing Plant (KCP), and Bulking Units. These
                                                                                                   audits aim to ensure compliance with environmentally
By the end of 2024, none of the Company’s Palm Oil                                                 friendly production standards and sustainable palm oil
Mill units received a PROPER Red rating, indicating                                                management.
that environmental management has complied with
applicable regulations. The Company remains committed                                               Pengelolaan Air




to adhering to environmental standards and regulations                                                                Palm Oil Mill Units
to minimize environmental impact.                                                                   Proper Rating-National Level:                      1,2,3,4,5,6,7,8,9,10,12 BLUE
In 2024, the palm oil business unit underwent an external                                           Proper Rating-Provincial Level:
audit for environmental and social aspects based on                                                       1,2,3,4,5,6,7,9,10 GREEN                 11 BLUE
national and international standards, such as the IFC

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About GRHA DSN

DSNG’s dedication to sustainability is evident in                certification, GRHA DSN has been designed to
the adoption of Green Building principles at its                 minimize environmental impact throughout its
new headquarters, GRHA DSN. As of April 1, 2024,                 operational lifecycle. This green building approach
DSNG officially relocated its headquarters to GRHA               reflects responsible business practices and supports
DSN. In line with the company’s efforts to adopt                 environmental and social sustainability. Several
sustainability principles and achieve Green Building             concrete measures have been implemented, including:


 A     Eco-Friendly Specifications


        1. Building Materials
        The building utilizes eco-friendly materials, such as
        certified wood for the rooftop, waiting area walls,
        and meeting rooms.

        2. Building Design
        The building is designed to maximize the use of
        double glazing and aluminum facades to conserve
        air conditioning and solar energy.

        3. Water Usage System
        The building features an efficient water usage
        system, including low-water toilets that use recycled
        water for flushing and plant irrigation. In total,
        GRHA DSN has successfully managed to recycle
        195 m³/month of water.

        4. Energy System
        The building incorporates renewable energy
        solutions, including solar panels that harness
        sunlight to power Power House 2 (Lighting),
        reducing dependence on conventional energy
        sources.



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 B     Green Features


        1. Rooftop Garden
        The rooftop garden helps reduce air pollution, heat
        on the roof, and improve air quality on the rooftop of
        the GRHA DSN building.

        2. Waste Management System
        GRHA DSN applies environmentally friendly waste
        treatment methods. Liquid waste is processed using
        Sewage Treatment Plant (STP) technology with the
        Aeration System. Meanwhile, solid waste is divided
        into B3 waste, which is managed in cooperation with
        vendors licensed and registered with the KLHK, and
        household waste, which is managed in cooperation
        with third-parties implementing the Zero Waste
        Program. DSNG also processes flower leaf waste into
        compost, which can be reused as plant fertilizer.

        3. Open Space & Landscape
        71% of the total office land area (7,071 m² out of
        9,990 m²) is allocated for green open spaces and
        water absorption zones. This percentage exceeds
        the minimum requirement of 45%. The green area
        includes gardens, walkways, and parking spaces.




 C     Workplace Health & Comfort




         5S
         + SAFETY
                                           DSNG implements the 5S methodology (Seiri, Seiton, Seiso, Seiketsu, Shitsuke)
                                           + Safety to create a clean, organized, and productive workspace. This approach
                                           enhances workplace safety, fosters a sense of ownership, and strengthens
                                           employee responsibility.




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              Community
                Pillar

DSNG is dedicated to empowering communities through
  sustainable social programs that focus on education,
  healthcare, local economic development, and cultural
preservation. By adopting a partnership-driven approach,
 DSNG intends to foster a positive impacts on the well-
    being of communities near its operational areas.
Page 82
                    Employement                                                                    Palm Oil   Wood Product     DSNG




              Total Employees
                                                                   Training Hours
              19,399                                               94,773
              People


              Total Safe Working Hours                             15.7
              43,266,290                                           Hours per employee




                    Key Programs

        1     Establishment and Mentoring of Credit
              Union Mitra Mandiri in 2009, which as of
              2024 serves

              2,640 members.
        2     Collaboration with SRI Institute to conduct
              a gender assessment with

              452 participants.
        3     Collaboration with Bumdes Miau Baru
              to supply


                                       of the
                 13%                   company’s
                                       rice needs.




                    Community Engagement

                                                             CSR           CSR-Assisted    Independent
            Total Credit Union (CU) Asset                                                                            Farmers
                                                             Expenditure   Cooperatives    Farmers

                                                                           53 Units        8,123 People              36 People
            Total Members         Total Asset

            4,638 117.6                                      29.5          Palm Oil        Palm Oil                  Wood Products
                                  Rp billion                 Rp billion    Business Unit   Business Unit             Business Unit




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Human Rights and Labor Practices
 [POJK51 F.19]




DSNG is committed to upholding human rights and                   DSNG’s zero exploitation commitment is demonstrated
fair labor practices through the implementation of                through employee and community is demonstrated
the Anti-Discrimination Policy, Sustainability Policy,            through employee and community welfare initiatives,
Women’s Protection Policy, and Child Protection Policy.           workplace health and safety measures, and economic
These policies reflect DSNG’s dedication to fostering             empowerment programs. As part of its commitment
a non-discriminatory work environment that promotes               to Women’s Protection and their well being, DSNG
fairness and equal treatment.                                     provides lactation rooms in its operations and
                                                                  sepearate lavatory facilities. Additionally, our Child
Through its Sustainability Policy, DSNG is dedicated              Protection Policy ensures children’s safety, as well
to respecting and ensuring the fulfillment of workers’            as enforcing a zero-tolerance policy on child labor.
rights in compliance with applicable regulations                  Our partnerships with organizations such as PAACLA
and international standards such as the Universal                 reflects our commitment to further the cause
Declaration of Human Rights, ILO Conventions, the                 industry wide.
United Nations Guiding Principles on Business and
Human Rights (UNGP), and IFC Performance Standards                To further uphold these commitments, DSNG has
(PS 2, PS 7, and PS 8). DSNG has also established                 established Gender Committees across all operational
policies to create a safe, fair, and child-friendly work          areas to support and monitor policy implementation.
environment, support gender equality, and promote                 Respect for human rights is a shared responsibility
a culture of diversity.                                           and a core priority for DSNG.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024   81                                               Community Pillar
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Employee Overview

Our Employee Profile
Total DSNG Employees in 2024 by Position, Gender, and Age Group [POJK51 F.19][GRI 2-7, 405-1]



        Number of DSNG Employees by Gender                                Number of DSNG Employees by Age Group

             Male          Female                                               18-30      31-50          >50

        Plantation Workers                                                Plantation Workers
                                                             9,274                                                  4,540
                           3,391                                                                                                           7,677
                                                                                     448
        Non-Staff                                                         Non-Staff
                                    4,817                                                    1,922
                     885                                                                                    3,566
                                                                                  214
        Staff                                                             Staff
                     810                                                          355
                99                                                                 519
                                                                                35
        Middle Management
                                                                          Middle Management
                57                                                          0
                9                                                               49
                                                                                17
        Senior Management
                                                                          Senior Management
                47                                                          0
                10                                                              27
                                                                                30


        Total          15,005            4,394                              Total          6,817            11,388          744



    Number of DSNG Employees in 2024 by Gender and Placement Region           [GRI 2-7]
                                                                                                                       North Kalimantan
      West Kalimantan
                                                                                                                       Bulungan
      Sekadau                              Sintang                                                                          405          124
           742              128                1,071         159                                                            2.1%         0.6%
           3.8%             0.7%               5.5%          0.9%


                                                                                                                       East Kalimantan
      Central Kalimantan
                                                                                                                       East Kutai
      Lamandau
          1,606             567                                                                                             9,865        2,921
                                                                                                                            50.9%        15.1%
          8.3%              2.9%


      Jakarta                                                                                                          Others

      Head Office                                                                                                      -
          160               72                                                                                              12           0
          0.8%              0.4%                                                                                            0.1%         0.0%



      West Java                                                             Central Java                               Total Numbers

      Sukabumi                                                               Temanggung                                DSNG
          21                0                                                     1,123            423                      15,005       4,394
          0.1%              0.0%                                                  5.8%             2.2%                     77.3%        22.7%



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    Number of Permanent DSNG Employees by Gender and Placement Region                                 [GRI 2-7]


  Placement                              2024                                                 2023                                         2022
    Region             Male             Female               Total      Male                 Female           Total     Male              Female            Total
 Jakarta                145                64                 209        144                   64                 208    149                59              208

 West Java                7                 0                  7            -                  -                   -      -                 -                 -

 Central
                        910               254                1,164       960                  264             1,224     1,033              282             1,315
 Java

 East
                       9,686             2,903               12,589    10,295                2,957           13,252     9,777             2,851           12,628
 Kalimantan

 Central
                       1,595              567                2,162      1,673                 603             2,276     1,711              595             2,306
 Kalimantan

 West
                       1,812              287                2,099      1,676                 283             1,959     1,586              265             1,851
 Kalimantan

 North
                        405               124                 529        435                  138                 573    408               129              537
 Kalimantan

 Others                   4                 -                  4            15                 2                  17      7                 0                 7

 Total                14,564             4,199               18,763    15,198                4,311           19,509     14,671            4,181           18,852



Non-Permanent Employees
                                                                                                                                2024         2023          2022
    Number of Other Workers Who Are Not DSNG Employees                          [GRI 2-8]



    Outsourced Workers

                                                                                                                                                  733
                                                             261
                                                         249
    Source: Human Capital Function, based on individuals recorded as of December 31, 2024.




Employee Recruitment and Development
Through its anti-discrimination policy, DSNG is committed to ensuring equal employment opportunities without
discrimination based on ethnicity, religion, gender, race, inter-group relations, or other characteristics protected by
applicable law.

In the recruitment process:                                                                 In training and career development:
™ Job advertisements must provide clear information                                         ™ All employees are considered fairly and equally for
  so that applicants can assess their suitability for the                                     training and career development opportunities.
  position.
                                                                                            ™ All employees are encouraged to discuss their
™ The content of job advertisements must not express                                          career goals and training needs with their direct
  a preference for a specific group of applicants                                             supervisors.
  unless the qualification is directly related to the
  nature or needs of the job.

    Number of New Employees in 2024 by Gender and Age Group                         [GRI 401-1a]


          Male                                                              Female                                                Total

    18-30                                 1,523/51.5%                 18-30                 235/7.9%                              18-30         1,758/59.4%
    31-50                 1,008/34.1%                                 31-50             184/6.2%                                  31-50         1,192/40.3%
    >50          9/0.3%                                               >50          1/0.0%                                         >50           10/0.3%

    Total           2,540/85.8%                                       Total            420/14.2%                                  Total         2,960/100%

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    Number of New Employees in 2024 by Gender and Age Group                             [GRI 401-1a]


          Male                                                                 Female                                             Total

    Head Office                                                         Head Office                                               Head Office
       27/0.9%                                                            6/0.2%                                                  33/1.1%
    Palm Oil Business Unit                                              Palm Oil Business Unit                                    Palm Oil Business Unit
                                               2,452/82.8%                            375/12.7%                                   2,827/95.5%

    Wood Product Business Unit                                          Wood Product Business Unit                                Wood Product Business Unit
       42/1.4%                                                             39/1.3%                                                81/2.7%

    Other Units                                                         Other Units                                               Other Units
       19/0.6%                                                          0/0.0%                                                    19/0.6%

    Total           2,540/85.8%                                         Total             420/14.2%                               Total        2,960/100%



    Number of Employees Leaving the Company                      [GRI 401-1]


                                                             2024                                        2023                                       2022
              Category
                                              Male             Female           %            Male         Female            %         Male           Female            %
  Resignation                                 3,301             525            19.7          4,724         682             26.7       4,853           891             28.4

  Termination of Employment                    644               73            3.7           1,305         168             7.3        1,673           308              9.8

  Retirement                                   160               33             1             145           27             0.8            181          29              0.1

  Other Reasons                                 23                8            0.2            27            2              0.1            25           2               1

  Total                                       4,128             639            24.6          6,201         879         34.9          6,732           1,230          39.4




    Employee Turnover by Job Level               [GRI 401-1]


                                                               2024                                      2023                                       2022
      Category                Level
                                                   Total            Turn over (%)               Total           Turn over (%)              Total       Turn over (%)
                          Staff                      84                  8.0                       83                8.2                       94               10.2

                          Non-Staff                  428                 7.5                     415                 7.3                    675                 11.6
  Resignation
                          Plantation
                                                   3,314                25.3                    4,908               36.2                   4,975                42.3
                          Workers

                          Staff                      49                  4.7                       71                7.0                       45               4.9

                          Non-Staff                  152                 2.7                     358                 6.3                    871                 14.9
  Termination
                          Plantation
                                                     516                 3.9                    1,004                7.7                   1,065                9.1
                          Workers

                          Staff                      11                  1.1                       13                1.3                        6               0.7

                          Non-Staff                  84                  1.5                     108                 1.9                    158                 2.7
  Retirement
                          Plantation
                                                     98                  0.7                       51                0.4                       46               0.4
                          Workers

                          Staff                       2                  0.2                         2               0.2                        3               0.3

                          Non-Staff                   8                  0.1                       10                0.2                        8               0.1
  Other Reasons
                          Plantation
                                                     21                  0.2                       17                0.1                       16               0.1
                          Workers

  Total                                                        4,767                                     7,080                                      7,962




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    Number of Employees Leaving Based on Operational Region and Gender                   [GRI 401-1]


                                                                                                          2024
                               Operational Region
                                                                                                Male                        Female
 Head Office                                                                                      31                             4

 Palm Oil Business Unit                                                                         3,981                        586

 Wood Products Business Unit                                                                     112                             49

 Other Units                                                                                      4                              0

                                                                                                4,128                        639
 Grand Total
                                                                                                          4,767



    Employee Turnover in 2024 by Gender and Age Group                [GRI 401-1]



          Male                                                         Female                                    Total

    18-30                                 2,078/43.6%            18-30             228/4.8%                      18-30     2,306/48.4%
    31-50                             1,880/39.4%                31-50               379/8.0%                    31-50     2,259/47.4%
    >50            170/3.6%                                      >50        32/0.7%                              >50       202/4.2%

    Total           4,128/86.6%                                  Total             639/13.4%                     Total     4,767/100%




Employee Development

DSNG prioritizes human resource development to build a competent and adaptable team capable of facing future
challenges. We provide continuous training, covering technical skills, leadership, and soft skills, through both
internal and external programs. By facilitating lifelong learning, DSNG ensures that employees remain relevant
amid industry dynamics, fostering innovation and contributing their best to the company.



          People Management System

                 77%                                                                                                                  23%

          Management Level Classification

                                                                                                                         65.3%



                                                                                               29.4%


                             1.3%                            4.0%

                        Management                           Staff                            Non Staff      Plantation Workers




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Page 88
Employee development through training is the responsibility of the Human Capital Department, with a strong
emphasis on workplace safety as a core competency that every employee must possess. In 2024, DSNG provided
training focused on sustainability and productivity enhancement, while also conducting regular performance
evaluations and career development programs for all employees. The training programs covered General
Development, Managerial Development, and Technical Development.


    Total Training Hours by Employee Group/Management Level                 [GRI 404-1]


                                                      Male                                 Female                                   Total
   Employee Category
                                     Participants               Hours        Participants             Hours          Participants             Hours
 Board of Directors                         11                   765                2                   167              13                    932

 Management                                236                  12,633              27                 1,384             263                  14,017

 Staff                                     731                  21,301              116                3,895             847                  25,196

 Non-Staff                                1,932                 31,880              506                4,264            2,438                 36,144

 Plantation Workers                       1,617                 13,711              861                4,774            2,478                 18,485

 Total                                    4,527                 80,290           1,512                14,483            6,039                 94,773

 Average Training
                                                      17.74                                    9.58                                 15.69
 Hours per Participant




    S-05: Employee Training and Development                                                                               2024         2023          2022



      Average Training Hours per Employee


                                                                                          15.7
                                                                                                                                            26.3
                                                    7.6


      Number of Employees Participating in Training Programs                   Percentage of Employees Participating in Training




         6,039                 5,677                  9,937                              31%                   28%                    49%
          people                people                 people




      Note: Decrease in average training hours per employee follows increase in number of workers trained




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                     86                                                             Community Pillar
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Employee Welfare Considerations                                            [GRI 202-1, 405-2]


1. Maternity Leave                      [GRI 401-2, 401-3]


The company provides maternity leave of 90 calendar days for female employees and grants 2 calendar days of
special leave for male employees to accompany their wives during childbirth.

    Maternity Leave



    Maternity Leave                                                               Number of employees who returned to work after
                                                                                  maternity leave




          Number of Male                                                                  Number of Male
                                              Number of Female                                                   Number of Female
        Employees (Paternity                                                            Employees (Paternity
                                                 Employees                                                          Employees
              Leave)                                                                          Leave)

                50                                    14                                        50                     13


2. Benefits Received                        [GRI 401-2]


Employees receive various benefits and facilities, including transportation, social security, healthcare services,
holiday allowances, leave entitlements, as well as access to education, sports, housing, and childcare facilities.

Some of the available facilities include:

    ™ Sports: 7 football fields and 17 futsal courts.
    ™ Housing: 390 official residences and dormitories, along with 1,769 other buildings, including places
      of worship and living quarters.
    ™ Education: 5 learning centers, 8 kindergartens, 6 elementary schools, and 1 junior high school.



3. Employee Pension Fund                                 [1] [GRI 201-3]


The company ensures employee welfare through the Old Age Security (JHT) and Pension Security (JP) programs
managed by BPJS Ketenagakerjaan. As a result, the management of these guarantees, including the fulfillment
of employee rights before retirement, falls under BPJS Ketenagakerjaan’s responsibility, and the company is not
required to disclose further information.

In 2024, the company contributed to JHT and JP participation fees under BPJS Ketenagakerjaan. The total
contribution amounted to IDR 74.56 billion for the Palm Oil Business Unit and IDR 4.92 billion for the Wood
Products Business Unit.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                         87                                               Community Pillar
Page 90
Human Rights and Labor Standards


Human Rights Focus Areas
At DSNG, the fulfilment of human rights is an integral part of our commitment to creating a fair work environment
that respects the dignity of every individual. DSNG’s key focus areas for human rights implementation include:

1 Respecting workers’ rights
™                                                                     4   Preventing human trafficking and forced labour
2 Ensuring fair and equal pay for equal work
™                                                                     5 Recognizing the rights of indigenous peoples
                                                                      ™
3 Protecting children’s rights by enforcing strict
                                                                        and local communities, maintaining harmonious
™
                                                                        relationships through open dialogue and respect
  policies against child exploitation and ensuring their
                                                                        for their cultural heritage
  safety around operational areas


Respecting Workers’ Rights
In line with the Anti-Discrimination Policy, Women’s                  conducive working condition by providing appropriate
Protection Policy, and Child Protection Policy, DSNG                  protection for its employees physical and mental well
upholds workers’ rights as a foundation for fostering                 being. Additionally, DSNG supports career development
a fair and respectful work environment. We are                        through various training programs and opportunities
committed to ensuring that every employee is treated                  for growth, allowing every worker to thrive and
with dignity, free from discrimination, and receives                  contribute to their fullest potential.
fair wages and benefits in accordance with their
contributions. The company strives to ensure a safe and


    Program

    ™ DSNG rewarded “Vacation Reward Program” to 21 top harvesters and 10 best Mandor 1 supervisors
      from its palm oil business units in Kaltim 1, Kaltim 2, and Kaltara with a trip to the Derawan Islands,
      East Kalimantan. This initiative serves as a recognition for employees’ outstanding performance in
      productivity, quality, and discipline.

    ™ Provision of Field Toilets 					
      (Palm Oil Plantation Blocks)
                                                                                  Provision of toilets
                                                                                 in the Field (Palm Oil
                                                                                                                    14 toilets
                                                                                                                     has been built
                                                                                         Block)
           1.    As of 2024, 14 permanent toilets have been built                                                      until 2024
                 in palm oil plantations. This initiative aims to
                 create a healthier working environment, reduce                  Preventing sexual harassment/violence, providing
                                                                                 a healthy workplace, and preventing the spread of
                 health risks from open defecation, and prevent                     diseases caused by defecating in any place.
                 harassment or sexual violence. The toilets are
                 separated by gender, providing a safer and more
                                                                                 Harvester
                 comfortable facility for female employees.                       49 people
                                                                            32% Respondent
           2.    A survey conducted in October 2024 among
                 157 employees revealed that all respondents
                 supported the initiative, considering it essential                                  Field Toilet
                 for workplace hygiene and safety.                                                     Needs
                                                                                                       Survey

                                                                          Manual Maintainer                               Chemical
                                                                                  54 People                               Maintainer
                                                                           34% Respondent                                 54 People
                                                                                                                          34% Respondent




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Fair Wages
DSNG provides competitive and fair remuneration in accordance with Provincial Minimum Wage (UMP) /
Regency Minimum Wage (UMK) in each operational area, as well as the INANI (RSPO) Living Wage standard.
Our remuneration structure is highly competitive, aligned with different job levels. As a form of appreciation for
employees who contribute to improving company performance, DSNG offers compensation beyond regulatory
requirements, including: Base salary, Allowances, Incentives

    Gender Pay Ratio




                    Senior                          Middle                                               Plantation
                                                               Staff                 Non-Staff
                  Management                      Management                                              Workers

                     1.01                            0.99      1.05                  1.15                 1.00



Children’s Rights and Protection
DSNG collaborates with local communities and relevant institutions to ensure that children have proper access to
education, healthcare, and a safe environment. The company has initiated several programs, amongst them


    ™ DSNG inaugurated the Dharma Utama                              ™ To fill the school holiday period, DSNG organized
      Elementary School and Kindergarten building                      the Smart and Fun Holiday Week for children on
      in early September 2024 to provide education                     June 24-29, 2024. The Smart and Fun Holiday
      access with a national standard curriculum                       Week featured activities targeting children aged
      for children in the PT PWP operational area,                     5 to 18 years.
      Lamandau Regency, Central Kalimantan.
                                                                     ™ In commemoration of the 2024 National Polio
    ™ DSNG collaborated with the government and                        Immunization Week (PIN), DSNG, through the
      the Karangan District Education Unit (UPT                        PT SWA clinic in East Kutai, East Kalimantan,
      Pendidikan) to establish SDN 001 Karangan, a                     conducted polio immunization for 1,800 children
      branch school in the PT BAS operational area                     aged 0 months to 7 years.
      and surrounding areas, aimed at facilitating
                                                                     ™ Child Consultation Forum Training Program.
      teacher certification and training programs to
                                                                       The peer counselor training is an annual
      improve their competencies.
                                                                       program designed to enhance the capabilities
    ™ DSNG also provided informal education                            of child forum members as reporters and
      assistance for Punan Kelay children in Dusun                     advocates. Forum members aged 12-17 years
      Longsep to ensure access to informal education.                  are expected to serve as peer counselors in
      In 2024, the target development for participants                 their respective Afdelings within PT. This activity
      included 15 children in the categories of color                  is conducted at least once a year, inviting
      recognition, reading, and basic arithmetic.                      external speakers. By 2024, the training had
                                                                       been held twice, with a total of approximately 30
                                                                       participants.




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Human Trafficking and Forced Labor
DSNG has a firm commitment to combating all                       dedicated to providing adequate rights and protection
forms of human trafficking and forced labor across                for children, particularly those living in its operational
its operations. The company upholds human rights                  areas. DSNG strictly ensures that no employees under
principles, ensuring that all employees are hired                 the age of 18 are hired.
voluntarily, without coercion or exploitation. In line
with DSNG’s Child Protection Policy, the company is




Diversity and Inclusion


Diversity and Inclusion in the Workplace                          [POJK51.F.18][GRI 405-1]


DSNG highly values diversity and believes that an                 local Department of Manpower. Additionally, DSNG
inclusive work environment is key to driving innovation           provides Company Regulations for employees who are
and company success. We are committed to creating                 not union members, ensuring open and effective two-
a workplace where every individual, regardless of                 way communication through LKS Bipartite forums.
background, gender, race, religion, or other status, is
valued and given equal opportunities to grow. DSNG                In 2024, PT DSN Temanggung, WP Panel received the
fosters a culture of inclusivity by developing programs           Bipartite Award from the Temanggung Industry and
that encourage active participation from all employees            Manpower Office as part of a recognition program
and providing training to enhance understanding and               for businesses actively conducting bipartite forums
appreciation of differences.                                      to create harmonious, dynamic, and fair industrial
                                                                  relations. In celebration of Labor Day, DSNG regularly
DSNG respects employees’ rights to join or form                   organizes engaging activities involving employees,
Workers’ Unions, which serve as business partners in              labor unions, and company leadership to strengthen
achieving company objectives. As of the end of 2024,              relationships and foster teamwork among employees.
8,501 employees (44%) were members of 11 workers’
unions. The company has multiple unions across both
the palm oil and wood product sectors, regulated under
Collective Labor Agreements (PKB) registered with the



    Diversity




    Women in Senior Management Team                                                             8/16.3%

    Women in Board Members Directors
    Commissioners)                                           3/17.6%

    Senior Management Hired from Local
    Communities
                                                                                             7/14.3%




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Gender Diversity in the Workplace

     DSNG ensures that all employees receive equal
     opportunities and treatment, regardless of gender. In
                                                                                               of Board of Directors members are
     2024, DSNG proudly recorded the following gender                                25%       women, from a total of 8 directors
     diversity achievements:



                         of employees are women, from                                          of Board of Commissioners members are
          23%            a total workforce of 19,399
                                                                                     11%       women, from a total of 9 commissioners




                         of management positions (junior, mid,
                         and senior levels) are held by women,                                 of top management positions are held
          11%                                                                        18%       by women, from a total of 57 executives
                         from a total of 1,032 managers



                         of junior management positions are                                    of management roles in revenuegenerating
          11%            held by women, from a total of 1,032                                  functions are held by women, from a total of
                         managers
                                                                                     34%       29 managers



                         of senior management positions are held                               of positions in Science, Technology,
                         by women, from a total of 142 senior                                  Engineering, Mathematics, and Accounting
          15%                                                                        11%       (STEM) fields are held by women, from a
                         managers
                                                                                               total of 345 employees




Protecting Women’s Rights
DSNG is committed to implementing the Women’s Protection Policy by providing facilities and support that
enhance the well-being of female employees and their families while ensuring the protection of women’s rights in
operational areas. As part of this commitment, we have implemented the following programs:

    Program                          Objective                        Target                                  Achievement
                       Provide a comfortable,                Ensure that lactation       Lactation rooms have been built and equipped in every
 Provision of
                       safe, and sterile space for           rooms continuously          Childcare Center across DSNG subsidiaries.
 Lactation
                       breastfeeding mothers at the          provide a comfortable
 Rooms
                       workplace.                            and safe environment.
                       Support women’s                       Ensure that gender          The company has established approximately 352
                       empowerment in the                    issues, particularly        Gender Committee members, consisting of male
                       workplace and ensure an               those affecting female      and female employees representing all DSNG
                       inclusive and equal work              employees, are raised       subsidiaries in palm oil plantations in East Kalimantan,
                       environment. Through this             and addressed to            West Kalimantan, and Central Kalimantan, as well as
 Gender                committee, the company                achieve gender equality.    subsidiaries in the Wood Product Business Units (Panel
 Committee             seeks to increase female                                          and Floor).
                       participation in various
                       initiatives while providing                                       Collaboration with the SRI Institute in 2024 has
                       protection and support                                            strengthened this effort, positioning DSNG as a
                       facilities for their well-being.                                  pioneer of positive change for employees and the
                                                                                         community.

                       DSNG grants maternity leave           Ensure that every           The company ensures that maternity leave is provided
                       in accordance with Article            female employee is          in compliance with company policy (PKB). In total, 50
                       82 of Law No. 13 of 2003,             entitled to 1.5 months of   male employees have taken paternity leave, and 14
                       ensuring pregnant employees           leave before childbirth     female employees have taken maternity leave.
 Maternity             receive their rights to improve       and 1.5 months after
 Leave                 maternal and infant health,           childbirth, based on
                       strengthen the mother-baby            medical examinations
                       bond, and enhance employee            by an obstetrician or
                       productivity upon return to           midwife.
                       work.




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Page 94
Occupational Health and Safety


DSNG has a Sustainability Policy that encompasses                                   control implementation (HIRADC), safety training, risk
Health, Safety, and Environment (HSE) aspects. The                                  monitoring, regulatory compliance reporting, and
company is committed to preventing exploitation while                               emergency response drills. All programs are carried out
ensuring the safety and well-being of all employees,                                in accordance with OHS regulations and continuously
including direct workers, contractors, and individuals                              improved through innovation to enhance workplace
under company supervision. This commitment ensures                                  safety and health standards. These efforts are further
that workers’ rights are fulfilled in compliance with                               strengthened by cross-departmental collaboration.
applicable regulations and international standards,
such as the Universal Declaration of Human Rights, ILO                              As part of regulatory compliance, DSNG has formed
Core Conventions, UN Guiding Principles on Business                                 an OHS Committee, officially registered with the
and Human Rights, and IFC Performance Standards on                                  local labor office. This committee is responsible
Labor and Working Conditions (PS 2).                                                for monitoring workplace safety and health issues,
                                                                                    conducting monthly meetings to review and discuss
DSNG has established an HSE Department responsible                                  safety performance, and identifying areas for
for implementing measurable occupational health and                                 improvement.
safety (OHS) programs. These programs include hazard
identification, risk assessment, prevention measures,


Hazard Identification and Risk Assessments
DSNG conducts regular risk assessments using the Hazard Identification, Risk Assessment, and Control (HIRAC)
methodology. This approach aims to identify potential hazards, assess risk levels, and implement appropriate
mitigation measures to prevent workplace accidents or health-related incidents. The risk assessments are
conducted across all operational units, including plantations, mills, and offices, and involve both employees and
business partners.



 Process




      Identify occupational hazards (OHS                      Risk assessment based on Severity,               Existing control measures
       risks) and environmental impacts                       Probability, and Overall Risk Levels                    identification




      Monitoring and review evaluation                       Plan operational control (risk control,
          results to assess severity,                        elimination, substitution, engineering,      Determine significant impacts based
     probability, and risk level concerning                     administration control, Personal               on risk level assessment
       implemented control measures                               Protective Equipment/PPE)




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Page 95
OHS Practices
As part of its strategy to reduce workplace accidents resulting in lost workdays DSNG

   Workplace Safety Program                                       Health Program

    ™ The Go Home Safe Program allows                             ™ Disease Prevention Programs: Various
      employees to report potential hazards or                      initiatives include mosquito larva eradication
      incidents related to occupational safety                      (Jumatik), chronic disease awareness
      and health directly to their superiors.                       campaigns, health discussions (Healthy
      The program aims to enhance employee                          Talk), environmental health awareness,
      awareness and responsibility for                              immunization, and more. In 2024, 562
      Occupational Health and Safety (OHS)                          activities were conducted under this
      through habitual reinforcement, awareness-                    program.
      building, and regular inspections. Reports
                                                                  ™ Other routine program is regular health
      received are immediately addressed
                                                                    check-ups, whereas a total of 11,071
      with mitigation steps, including incident
                                                                    employees underwent periodic medical
      investigations and removal from hazardous
                                                                    check-ups (MCU), while 11,287 employees
      situations.
                                                                    participated in specialized medical tests
    ™ DSNG utilizes the SMART application to                        such as spirometry, audiometry, and
      monitor OHS aspects, including inspections                    cholinesterase screenings.
      at palm oil mill units (POM), housing areas,
                                                                  ™ DSNG operates 33 healthcare facilities,
      and conservation zones, ensuring consistent
                                                                    including 5 primary clinics and 28 estate
      and procedural implementation across all
                                                                    clinics, accessible to employees, contractors,
      company operations.
                                                                    their families, and the surrounding
    ™ Monthly evaluation meetings between                           community.
      the HSE department and operational
                                                                  ™ These clinics are supported by 8 doctors
      management discuss workplace accident
                                                                    and 87 healthcare professionals. In 2024,
      rates, root cause analysis, and preventive
                                                                    they recorded a total of 83,944 patient
      actions.
                                                                    visits, covering both employees and non-
                                                                    employees.
                                                                  ™ In 2024, DSNG provided health insurance for
                                                                    employees in the palm oil and wood product
                                                                    business units through BPJS Kesehatan,
                                                                    with total annual contributions reaching
                                                                    Rp 42.98 billion. The coverage includes
                                                                    non-occupational diseases at BPJS-approved
                                                                    healthcare facilities.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024   93                                            Community Pillar
Page 96
   OHS Certification & Training                                               OHS Program & Facilities

    ™ Occupational Health & Safety (OHS) Training                              ™ DSNG provides comprehensive safety
      was conducted in 2024 in which 2,655                                       support facilities, including emergency
      participants attended 37 training sessions                                 response kits, OHS warnings, and first aid
      on topics such as Workplace Safety, OHS                                    equipment such as First Aid Kits and seven
      Signage, First Aid, Fire Extinguishers (APAR),                             ambulances.
      Personal Protective Equipment (PPE),
                                                                               ™ To ensure worker safety, field employees
      Pesticide Use, Emergency Response, OHS
                                                                                 are equipped with PPE suited to their risk
      Compliance, ISPO, RSPO, and more.
                                                                                 assessment. Detailed PPE standards for
    ™ A total of 93 participants obtained 23                                     employees can be accessed via this link.
      different certifications in 2024. Further
      details on employee participation in OHS
      training and awareness programs can be
      accessed on the company’s website via
      this link.




Occupational Health and Safety Collaborations

DSNG collaborates with the local government                                 PT Bima Palma Nugraha, a subsidiary of DSNG,
to conduct various health screening programs,                               organized a road safety awareness program to
including IVA Test screenings, Tuberculosis                                 enhance driver awareness and understanding
prevention education, implant contraception                                 of transportation safety. The event involved
placement, contraceptive distribution, physical                             representatives from BUMDes Tepian Bina
fitness tests, and TB awareness training.                                   Bersama, Tepian Prima Sawit Cooperative, company
                                                                            contractors, and the Bengalon Police. This
These initiatives, carried out through government
                                                                            initiative aims to ensure workplace safety, maintain
partnerships and independent company efforts,
                                                                            transport units, and enforce driver compliance with
aim to safeguard the health of employees and
                                                                            operational standards.
families living near company operations. In addition
to collaborating with the government, DSNG
independently and regularly conducts Physical
Fitness Tests (TKJI) for Mid to Senior Management
levels in Kaltim 1 & 2 as part of a preventive and
promotive health program. This test is designed to
reduce the risk of lifestyle-related diseases, such as
hypertension, diabetes, and heart disease, while also
supporting employee productivity.




Health and Safety Performance                                [GRI 403-9]


Throughout 2024, seven DSNG subsidiaries reported                           in 2024. The calculation of Occupational Health and
zero workplace accidents. Additionally, the number of                       Safety (OHS) performance statistics for Severity Rate
lost work hours in the palm oil business unit decreased/                    and Frequency Rate is conducted using a per 1,000,000
increased from 37,560 hours in 2023 to 36,588 hours                         work hours approach.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024             94                                                Community Pillar
Page 97
    Occupational Safety Management Performance Achievements for Employees in the Palm Oil and        [GRI 403-9]
    Wood Products Business Units in 2024

                                                                                                              Wood Products
                                         Parameter                                Palm Oil
                                                                                                    WP - Floor          WP - Panel

  Severity Rate                                                                    159.78              5.28               74.42

  Frequency Rate                                                                     0.63              3.96                   2.51

  Total Working Hours                                                            38,164,811          758,152             4,380,291

  Total Lost Work Hours                                                            36,588               40                    336

  Fatal Work Accidents                                                                0                  0                     0

  Number of Work Accidents Resulting in Lost Workdays (LTI Cases)                    24                  3                     9

  Subsidiaries with Zero Work Accidents                                               7                  0                     0


Note: Calculations are based on 1,000,000 working hours.


    Occupational Safety Performance Achievements for DSNG Employees

                                         Parameter                                  2024               2023                   2022

  Severity Rate                                                                      239               287                    195

  Frequency Rate                                                                      7                  7                     5

  Total Work hours                                                               43,303,254         43,103,346          36,277,480

  Total Lost Work Hours                                                            36,964             37,738              36,599

  Fatal Work Accidents                                                              7 0                  2                     1

  Number of Work Accidents Resulting in Lost Workdays (LTI Cases)                    36                 61                     10

  Subsidiaries with Zero Work Accidents                                               7                  6                     6


Note: Calculations are based on 1,000,000 working hours, following ILO standards and Minister
of Manpower Regulation (Permenaker) No. 5 of 2018.



Achievement
Through its palm oil business unit, DSNG successfully                    These awards were given in recognition of the
received 7 Zero Accident Awards in 2024 from the                         successful implementation of Occupational Health
Ministry of Manpower of the Republic of Indonesia,                       and Safety (OHS) practices across the seven DSNG
an increase from 6 awards in 2023. The seven DSNG                        subsidiaries, with zero fatalities, serious accidents, or
subsidiaries that received these awards are:                             permanent disabilities recorded. In addition, DSNG
                                                                         reported zero fatalities in tis operations in 2024.
™ PT Swakarsa Sinarsentosa (SWA)
™ PT Dharma Agrotama Nusantara (DAN)
™ PT Bima Palma Nugraha (BPN)
™ PT Dharma Satya Nusantara – 4 POM Units
  (POM 2, POM 3, POM 6, POM 7)




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Page 98
Improving Product Quality and Safety                         [POJK51.F.17, F.27, F.28, F.29]


Our two main business units, palm oil and wood
products, supply goods to both domestic and                                       Separation of oil from contaminants
international markets through various supply chains.                              in production facilities.
Therefore, our products must comply with quality,
safety, and health standards set by customers and                                 Responsible management of chemicals
regulatory requirements in different destination                                  and pesticides.
countries.                                                                        Use of natural predators to reduce
                                                                                  the need for insecticides.
We are committed to ensuring that every product
we produce meets high-quality, safety, and health                                 Utilization of organic fertilizers 		
standards, providing confidence to our customers. We                              from palm biomass waste.
implement thorough inspections across all production
processes, supported by certifications that are regularly
audited by independent parties, reinforcing trust in              Similarly, our wood products have obtained
DSNG products.                                                    international certifications, including FloorScore for
                                                                  indoor air quality standards, CARB for emission control
Quality monitoring is carried out by dedicated                    and JAS certification for quality and safety compliance
personnel who ensure product quality using                        with Japanese regulations. We regularly conduct
laboratories and specialized testing facilities. They             training for our teams to ensure they stay up-to-date
report to the Head of Operations to ensure that                   with the latest product quality, safety, and health
products meet the required specifications.                        standards.

Since the majority of our palm oil is used in the food            All products are routinely tested to ensure consistency
industry, we place great emphasis on food safety at               and compliance with specifications. If non-compliance
every stage of production. The management of Free                 is detected, an immediate evaluation is conducted,
Fatty Acid (FFA), moisture, and impurities is a key focus         including investigations, corrective actions, and
in maintaining product quality. In the palm oil business          updates to SOP when necessary. Regular employee
unit, daily internal product quality testing is conducted,        training ensures our team remains updated with the
in addition to collaborative testing with customers               latest requirements, maintaining high product quality
at the shipping stage in our facilities. These tests are          standards.
carried out by leading independent surveyors such as
Carsurin, Insurindo, IBS, and Tribhakti. The test results         As of the end of 2024, no products have been recalled
confirm that our products comply with established                 or sanctioned due to safety concerns. Each product
quality standards, ensuring product reliability for our           follows a specific production process according to its
customers.                                                        business unit and is marketed both domestically and
                                                                  internationally. DSNG provides a customer grievance
Our palm oil products have received certifications such           platform via this link. During the reporting period,
as RSPO, ISPO, and ISCC, with regular audits to verify            no complaints were received regarding product quality
compliance with high standards across various aspects             or service issues.
of production, including:
                                                                  DSNG also regularly conducts customer satisfaction
                                                                  surveys to evaluate service quality and product
                                                                  performance. These surveys help us understand
                                                                  customer perceptions and enhance our operational
                                                                  performance. The results indicate that the majority
                                                                  of customers are satisfied with our service and
                                                                  product quality.




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Page 99
    Customer Satisfaction Survey Results by Parameter              [POJK51 F.30]
                                                                                                                               2024   2023         2022


    Palm Oil Business Unit*                       Wood Products Business Unit


             4.50/5.00                            DSN WP Panel                          96.5%                       96%                 93%
                                                  Business Unit


             4.60/5.00
                                                  DSN WP Floor                           98%                        98%                 98%
             4.53/5.00                            Business Unit




Community Development


Social and Environmental Impact Assessment                                                     [GRI 413-1][GRI 413-1, 413-2]


Since the beginning of our operations, DSNG has                                      participatory and consultative approaches, as well as
engaged local communities in participatory social                                    empowerment programs aimed at improving health
and environmental impact assessments. These                                          and economic opportunities, especially for youth,
assessments are an integral part of the Environmental                                vulnerable groups, and underprivileged families. In
Impact Analysis (AMDAL) documents prepared by our                                    2024, DSNG’s CSR function also focused on conducting
subsidiaries. As of the end of the reporting period,                                 Social Impact Assessments (SIA) annually to evaluate
100% of our subsidiaries have obtained 		                                            our impact on local communities and identify their
Environmental Permits.                                                               needs around our operational areas.

The company’s CSR function actively involves local
communities in managing negative impacts through




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Page 100
    Managing Negative Impact Risks in 2024                   [GRI 406-1, 408-1, 413-1]

        Identified Risk                            Impact                                                  Mitigation Plan
 High demand for palm                 Limited alternative                   Develop alternative livelihood opportunities beyond palm oil. DSNG
 oil-based business                   business opportunities                actively facilitates new business opportunities for local entrepreneurs and
 opportunities.                       outside the palm oil                  provides business training for local youth to meet community needs and
                                      sector.                               support operational activities. The company collaborates with Village-
                                                                            Owned Enterprises (BUMDES) in Muara Wahau and Miau Baru to develop
                                                                            businesses in food supply, essential goods, AC servicing, and community-
                                                                            based ecotourism.
 Lack of awareness and                Violations of children’s              Conduct child protection campaigns through awareness programs for all
 employee capacity                    rights.                               employees and establish a Children’s Forum as a platform for advocacy and
 regarding children’s                                                       reporting on child protection initiatives.
 rights

 Lack of public                       Gender discrimination.                ™ Establish a Gender Committee.
 awareness of gender
                                                                            ™ Conduct women’s protection campaigns.
 equality.
                                                                            ™ Build separate toilet facilities in workplaces, including palm oil
                                                                              plantations.

 We are committed to continuously managing social impacts through Corporate Social and Environmental Responsibility (TJSL)
 activities in compliance with Law No. 40 of 2007 on Limited Liability Companies and Government Regulation No. 47 of 2012 on
 Corporate Social and Environmental Responsibility.




Corporate Social and Environmental Responsibility (CSR)                                                             [POJK51 F.23, F.24, F.25]


DSNG is committed to implementing sustainable                                             In 2024, DSNG allocated Rp 29.5 billion for CSR
CSR by integrating best practices into its operations,                                    programs, marking a 16% increase from the previous
creating positive impacts through a balanced                                              year. This funding supports community empowerment
approach to business growth, community welfare,                                           through health programs, business opportunities,
and environmental preservation. DSNG prioritizes                                          and strengthening vulnerable groups, as well as
participatory community engagement, upholds the                                           environmental preservation through NDPE policies,
PADIATAPA principle, and incorporates social and                                          renewable energy initiatives, and waste management.
environmental assessments into its AMDAL documents                                        By supporting government initiatives and maintaining
to ensure that the voices of the community are                                            continuous communication with the community,
respected.                                                                                DSNG contributes to the SDG and fosters harmonious
                                                                                          relationships with both society and the environment.


    Key Focus Areas of DSNG’s CSR Program




    Education
    DSNG is committed to improving access and the
    quality of education for communities around its
    operational areas. In 2024, initiatives included the
    provision of educational facilities such as elementary
    schools, kindergartens, satellite schools, support for
    informal education for Dayak Punan Kelay children,
    and holiday activities for children to help empower
    the younger generation for a better future.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                           98                                                         Community Pillar
Page 101
    Child Protection and Women’s Empowerment
    DSNG supports women’s empowerment by providing skills training, access to economic opportunities,
    and creating an inclusive environment for women.


    ™ Gender Committee                                                    ™ Women’s Empowerment
      Gender Committee DSNG has established                                 In 2024, DSNG launched women’s
      Gender Committees in the palm oil and wood                            empowerment programs in Nehas Liah
      products business units to promote gender                             Bing Village and Miau Baru Village, offering
      equality and prevent and report violence. To                          handicraft and traditional craft training to
      strengthen their role, committee members                              preserve cultural heritage while providing
      undergo intensive training on gender equality                         economic opportunities.
      and violence prevention strategies in the
      workplace. For child protection, DSNG has
      implemented initiatives such as adequate
      daycare facilities, assistance with birth
      certificate applications to reduce school
      dropouts, and the establishment of a Children’s
      Forum to advocate for the prevention of 		
      sexual violence.

         This year, DSNG collaborated with SRI
         Institute to conduct a gender assessment
         in operational areas with 452 participants.
         This collaboration reflects the company’s
         commitment to understanding gender issues,
         identifying opportunities for improvement, and
         implementing more equitable policies.



         Progress Training Komite Gender




                                         82%                 18%
                              completed gender               remaining
                             committee training




    Healthcare
    Healthcare: DSNG is committed to improving
    the quality of life through medical services, health
    promotion, and proper sanitation facilities. We
    remain focused to improve community’s health
    around our operational areas. We also conducted
    reproductive health programs, organized balanced
    nutrition workshops, and launched vitamin A
    campaigns for families in East Kutai, along with
    administering polio immunizations for children in
    Muara Wahau. Additionally, the CSR Department
    supported the Lazis Nahdlatul Ulama Muara Wahau
    Mass Circumcision event, which was attended by
    50 children aged 7 to 12 years.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024               99                                                Community Pillar
Page 102
                                                               Social and Cultural Preservation
                                                               DSNG is committed to preserving and respecting
                                                               local cultural diversity and traditions. In 2024, DSNG
                                                               supported activities that strengthened cultural
                                                               heritage and helped communities preserve traditions
                                                               through social initiatives, such as traditional rituals
                                                               for house and office relocations, preservation of
                                                               traditional crafts, and documentation of traditional
                                                               and local culture knowledge.




    Housing and Infrastructure Development
    DSNG prioritizes the development of basic
    infrastructure and livable housing, including clean
    water access, safe housing, road improvements,
    educational facilities, healthcare centers, and public
    amenities. The company strives to create a sustainable
    environment that enhances community welfare.




    Forest Conservation
    In commemoration of World Environment Day on June
    5, 2024, DSNG launched a tree-planting program with
    local communities. This initiative took place in Wehea
    Protected Forest, Nehas Liah Bing Village, East Kutai,
    and was attended by various stakeholders. DSNG
    and local communities planted 500 trees, including
    Bengkirai, Ara, Pulai, Ulin, Meranti, Durian, Jackfruit,
    Matoa, and Rambutan.




                                                               Economic Independence
                                                               DSNG’s economic independence program aims to
                                                               improve livelihoods by offering entrepreneurship
                                                               training, access to capital, and support for small
                                                               businesses. In 2024, DSNG provided technical
                                                               management guidance for cooperative partners,
                                                               conducted public outreach programs for land
                                                               certification (PTSL program), and organized field
                                                               schools for independent oil palm farmers. The goal is
                                                               to help communities achieve financial independence
                                                               and reduce economic dependency.


    ™ Establishment and Support for Credit Unions                      Growth of CU Mitra Mandiri’s Assets 2021 - 2024
      DSNG established Credit Union Mitra Mandiri                      (billion)
      in Muara Wahau on October 9, 2009, aiming
                                                                                                                    58.88
      to enhance financial literacy, provide credit
      cooperative training, and support MSMEs. By                                                      54.23
      2024, the cooperative served 2,640 members                                         50.06
      with 24 employees, including 7 women, and has
                                                                           44.79
      become a model for other cooperatives such as
      CU Satu Hati, which now has 359 members.                             2021          2022          2023         2024


PT Dharma Satya Nusantara Tbk | Sustainability Report 2024   100                                                     Community Pillar
Page 103
                                                                         Local Rice Supply to DSNG
    ™ Food Security
                                                                           ton supplied      million income
      Rice Supply for Workers:
      DSNG partners with Bumdes Miau Baru to                                                    275                  282
      develop a local rice supply chain, reducing
                                                                                                                    4,131
      transportation costs and emissions. As of 2024,                                          3,809
      13% of the company’s rice demand is supplied
      by 267 local farmers, benefiting 3,218 individuals                       81
      and creating jobs in agriculture, milling, and
      transportation.                                                         904

                                                                              2022             2023                  2024


    ™ Supporting a Sustainable Supply Chain                              Distribution of Jabon Seeds (thousand)
      From 2020 to 2024, DSN WP Panel distributed
      3,241,000 jabon seedlings in Central Java
                                                                                                              817           807
      to support a sustainable supply chain,                                                     700
      environmental conservation, and climate change                                  505
      mitigation. This initiative engages local farmers,                   372
      raises ecosystem awareness, and provides
      long-term economic and ecological benefits to
      communities.                                                         2020       2021       2022         2023          2024



    ™ Food Waste Utilization
      DSNG, through DSN WP Floor, provides food
      waste to feed the community’s livestock and
      socializes the making of eco enzymes which are
      used as natural fertilizers and cleaning fluids.
      This program is useful for reducing organic
      waste, reducing livestock costs, improving
      community skills, and creating shared value
      between environmental preservation and
      economic empowerment.




Indigenous Rights
We respect the rights of indigenous communities and                initiative aligns with our commitment to &Green, where
local populations in accordance with our NDPE Policy               we have developed guidelines to support the economic,
and actively monitor conservation areas to protect                 cultural, and institutional development of indigenous
ecosystems. As an RSPO member, we uphold the No                    communities.
Deforestation commitment in line with the 2018 		
P&C Standards.                                                     DSNG actively collaborates with local communities
                                                                   to implement empowerment programs, uphold the
DSNG is committed to honoring indigenous rights,                   Free, Prior, and Informed Consent (FPIC) principle,
including land ownership and the preservation of                   and identify and preserve cultural heritage sites within
traditional culture, ensuring that our operations do               our operational areas. Through this approach, we are
not infringe upon these rights. In 2021, through our               committed to fostering harmonious and sustainable
Palm Oil Business Unit in East Kutai, we supported                 relationships with indigenous communities.
sustainable development based on IFC Performance
Standard (IFC-PS) 7 on indigenous peoples and
IFC-PS 8 on cultural heritage preservation. This




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024   101                                                             Community Pillar
Page 104
    ™ In 2024, DSNG, through PT MNS, organized a                   twice, on April 2-4, 2024 in Nehas Liah Bing
      traditional house-moving ritual at the Estate PE             village, Wahau regency, where 20 women
      2 office in Tapang Nibung Hamlet. This ritual,               participated, and on June 18-20, 2024 in Miau
      held to mark the completion of new housing and               Baru village, Kongbeng regency, where 12
      office buildings, reflects our respect for local             women participated. This program enhances
      customs and traditions. The event reinforced                 creative economic skills, supports local culture,
      our commitment to preserving local culture and               and creates new economic opportunities for 		
      strengthening ties with indigenous communities               the community.
      as part of our cultural heritage conservation
      efforts.
    ™ DSNG organized the preservation of Wehea
      Dayak cultural heritage through handicraft
      training to make Tepa or a typical Wehea Dayak
      hat. This empowerment activity was conducted




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024   102                                               Community Pillar
Page 105
              Sustainability
               Governance

 DSNG’s sustainability governance focuses on implementing
ESG (Environmental, Social, Governance) principles across all
 operational areas to achieve the company’s long-term goals
 while aligning with international standards and stakeholder
                         expectations.
Page 106
Sustainability Governance Structure
 [POJK E.1] [GRI 2-9, 2-10, 2-11, 2-12, 2-13, 2-14, 2-15, 2-19, 2-20, 2-21]




DSNG implements a governance structure in                                           To ensure that sustainability is integrated into
accordance with Law No. 40 of 2007 on Limited Liability                             all business activities, the Board of Directors has
Companies, which consists of three main pillars:                                    appointed a Chief Sustainability Officer (CSO) who
General Meeting of Shareholders (GMS): The highest                                  collaborates with the Sustainability Department and
authority in strategic decision-making.                                             the ESG Committee. The CSO reports to the President
Board of Commissioners: Responsible for oversight and                               Director, oversees the implementation of ESG across
advisory functions.Board of Directors: Accountable for                              operations, and coordinates sustainability initiatives.
the company’s strategic management and operations. A                                Additionally, DSNG is supported by the Sustainability
conflict of interest management policy is also enforced                             Advisory Board (SAB), which provides strategic
to maintain independence, and the responsibilities of                               guidance on ESG matters. More information on DSNG’s
each governance body are detailed in the 2024 Annual                                sustainability governance structure can be found at
Report.                                                                             this link.



    Membership of the Sustainability Advisory Board effective December 31, 2024




                                                             Michael Schlup                              Timotheus Arifin C.
                                                             Member                                      Member




  Datuk Darrel Webber                                        Denys Collin Munang                         Gita Syahrani
  Head                                                       Member                                      Member




In 2024, the Sustainability Advisory Board (SAB)                                    The Company consistently monitors and manages
conducted its annual field visit from June 9-13 at PT                               environmental and social impacts through various
BPN. The activities conducted during the visit included:                            programs aimed at mitigating these effects.
™ Aerial observation to assess the entire HGU (Hak                                  In preparing the Sustainability Report, the Board of
  Guna Usaha) area of PT BPN and the surrounding                                    Directors and Board of Commissioners play a vital
  landscape.                                                                        role by approving the reporting standards utilized,
                                                                                    identifying relevant material topics, and endorsing the
™ Inspection of wildlife corridor bridges, especially
                                                                                    report. The Chief Sustainability Officer (CSO) appoints
  those connecting orangutan habitats in the
                                                                                    the Management System & Sustainability Engagement
  High Conservation Value (HCV) areas of PT BPN,
                                                                                    Division Head, who is directly responsible for compiling
  along with visits to patrol stations and orangutan
                                                                                    and coordinating the Sustainability Report.
  monitoring posts.
™ Assessment of social and environmental facilities,
  such as housing for employees.
™ Visit to childcare facilities (TPA) to evaluate
  infrastructure and services.
™ Open discussion with local communities to address
  environmental and social issues while reviewing the
  CSR program developments.

PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                    104                                              Sustainability Governance
Page 107
Sustainability-Related Competency Development                                           [POJK E.2] [GRI 2-17]


The Company encourages members of the Board of Commissioners, the Board of Directors, the Sustainability
Advisory Board (SAB), the ESG Committee, and Business Unit Directors to participate in training and/or seminars to
enhance their knowledge of sustainability practices. This includes benchmarking studies to gain broader insights
into implementing sustainability performance.

      Sustainability Capacity
                                                         Total Hours
        Building Category                                                    Total Training


 Benchmarking Study                                           96
                                                                             941 Hours
                                                                             Average Training

 Seminar & Training                                          431             72.38 Hours
                                                                             Total Training
 Workshop                                                    414             39 Days
Information on ongoing competency development training can be found at this link.


Performance Evaluation                                  [GRI 2-18]


The Board of Commissioners undergoes an annual                           Meanwhile, the Board of Directors undergoes an annual
performance assessment through self-evaluation,                          performance evaluation conducted by the Board of
both individually and as a group. The outcomes of this                   Commissioners, which assesses both collective and
evaluation are presented to shareholders at the GMS.                     individual performance. This review is based on the
Their performance is measured based on how well                          execution of duties in accordance with applicable
they fulfill their duties and responsibilities, as outlined              regulations and the Company’s Articles of Association.
by laws and regulations, the Company’s Articles of                       The evaluation results serve as the basis for
Association, and directives from shareholders.                           structuring compensation schemes and incentives
                                                                         for the Board members.



Sustainable Financing
In 2020, DSNG became the first palm oil company
to secure a USD 30 million loan from Stichting
andgreen.fund (&Green) with a 10-year tenure. In
2023, the company secured an additional USD 15
million sustainability-linked loan and a USD 500,000
technical grant from the Asian Development Bank
(ADB), along with sustainable financing from Bank BCA
and Bank Mandiri. Of the total loan facilities, 30.2% is
sustainability-linked loans.
As part of the loan requirements, DSNG adheres to
various sustainability standards, including the IFC                      Additionally, the ADB grant supports educational
Performance Standards, the World Bank Group’s                            programs for 4,000 farmers, including 1,200 women, to
Environmental, Health, and Safety (EHS) Guidelines,                      adopt climate-resilient agricultural practices through
the NDPE, and the ESMS Policy. The company’s                             the cultivation of Sengon and Jabon trees. These
sustainability performance undergoes an annual audit,                    initiatives promote sustainability and help prevent
and the 2024 audit highlighted strong achievements                       deforestation. By the end of 2024, DSNG has conducted
in LPP and ESAP, along with some recommendations                         training and outreach for 334 farmers, 104 of whom
for improvement. The audit report is accessible on the                   are women.
&Green Fund and DSNG link.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024             105                                      Sustainability Governance
Page 108
Stakeholder Engagement
 [POJK E.4] [GRI 2-29]



DSNG is dedicated to maintaining transparent and proactive communication and engagement with key
stakeholders in accordance with IFC Performance Standards. Our Stakeholder Engagement Plan aims to identify,
understand, and delineate engagement strategies relevant to individuals and groups affected directly or indirectly
by the Company’s activities. Our commitment includes efforts to listen, respond, and collaborate with various
stakeholders to ensure that every decision and action minimizes negative impacts and maximizes benefits for
all stakeholders.



Below are the key stakeholders and engagement methods adopted by the Company:

      Consumers and End Consumers                                                                                        Financial Institutions
      We communicate through regular meetings, field                                                                     We hold regular meetings with financial
      visits, direct feedback, and transparent product                                                                   institutions to report on the company’s financial
      information across various channels.                                                                               and sustainability performance.
                                                                                                       Pengelolaan Air




      Employees                                                                                                          Civil Society Organizations
      Engagement is conducted through regular                                                                            We collaborate with NGOs on social and
      meetings, communication platforms, training                                                                        environmental programs while hosting open
      sessions, discussion forums, and career                                                                            dialogue forums.
      development and well-being programs.                   Pelestarian Keanekaragaman Hayati




                                                                                                                         Suppliers and Smallholder Farmers
      Media
                                                                                                                         Engagement encompasses technical training
      We maintain active media relations through
                                                                                                                         programs, capacity-building initiatives, and
      press releases, interviews, and corporate
                                                                                                                         sustainability audits throughout our supply chain.
      communication channels..

      Local Communities                                                                                                  Certification Bodies
      Engagement occurs through community                                                                                We undergo audits and evaluations from
      empowerment programs, consultation forums,                                                                         certification bodies to ensure that our products
      and direct dialogues regarding the social impact                                                                   meet international sustainability standards.
      of our operations.
                                                                                                                         Shareholders and Investors
      Vulnerable Groups                                                                                                  We ensure open communication through annual
      We organize specialized empowerment programs,                                                                      reports, shareholder meetings, and Q&A sessions
      such as skills training, and provide access to                                                                     focused on sustainability performance.
      resources for vulnerable groups, including
      women, children, persons with disabilities, and
                                                                                                                         Strategic Stakeholders
      indigenous communities.
                                                                                                                         Through dialogues with the Sustainability
      Industry and Business Associations                                                                                 Advisory Board and strategic partners such as
      We actively engage in seminars, conferences, and                                                                   &Green , we develop and refine the Company’s
      association meetings to exchange best practices                                                                    sustainability policies and initiatives.
      and sustainability policies.

      Government and Regulators
      Engagement involves transparent dialogue,
      regulatory compliance, and collaboration on
      sustainability initiatives.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                                       106                                                         Sustainability Governance
Page 109
Stakeholder Engagement Forum
PT Dharma Satya Nusantara Tbk (DSN Group/DSNG) once again hosted its third annual Stakeholder Engagement
Forum (SEF) at Hotel Borobudur in Jakarta. This event, held on December 12, 2024, centered around the theme
“Roots in Sustainability, Fruits Transformation” and welcomed 37 participants, including 24 civil society
organizations, 3 research institutions, and 3 banking and financial institutions. From 2022 to 2024, participant
numbers increased by 50%, demonstrating DSNG’s commitment to gathering broader input from various
stakeholders who have collaborated with DSNG.



                SEF 1 - 25 May 2022                               SEF 2 - 4 July 2023                      SEF 3 - 12 December 2024


                                                                                                                                                   Total Institution

                                                                                                                                                   Total Members
                   13             19                                 27             35                            30              37

                                                             27 (4 research institutions, 5               30 (3 research institutions, 3
           13 (2 research institutions, and 11
                                                             banking institutions, 18 civil society       banking institutions, 24 civil society
           civil society organizations)
                                                             organizations)                               organizations)




Adopting the Human Library concept, DSNG featured                                                Interactive Discussion
six speakers who shared their experiences as “Books”                                             and Impact Evaluation
across three main themes: climate, forests, and
communities. Their stories highlighted the company’s                                             Through the online platform Slido, participants
sustainability initiatives, including the use of Bio-CNG,                                        posed questions about program transparency,
orangutan conservation, the implementation of the                                                environmental impact, and community engagement.
NDPE (No Deforestation, No Peat, No Exploitation) policy,                                        In the comprehensive discussion session, attendees
and the protection of women and children.                                                        examined DSNG’s sustainability initiatives from three
                                                                                                 key perspectives:
The Storytelling Library session was divided into two
segments. The first segment focused on climate, with                                                  Insight: Identifying key challenges including
speakers discussing Bio-CNG production and utilization,                                               the implementation of renewable energy and
biomass energy development, and DSNG’s initiatives to                                                 community involvement in food security
integrate natural approaches into climate adaptation
and mitigation strategies. The second segment centered                                                Impact: Evaluating the advantages of
on forests and communities, covering discussions on                                                   sustainability programs, such as carbon emission
orangutan conservation and critical habitat protection,                                               reduction, biodiversity conservation, and
advancements in traceability and NDPE implementation                                                  empowerment of local communities
in DSNG’s palm oil supply chain, and efforts to safeguard
women and children in the company’s operational areas.                                                Innovation: Generating creative ideas, such as
                                                                                                      using AI technology for forest monitoring and
                                                                                                      creating circular economy models to address
                                                                                                      climate change.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                                 107                                                     Sustainability Governance
Page 110
To surmise the overall discussion, the intersection of             such as local community empowerment and gender
forest conservation, climate resilience, and community             equality emerged as crucial factors in achieving
well-being underscored the need for an integrated                  comprehensive sustainability impacts.
landscape approach, multi-stakeholder collaboration,
and technology-driven innovation. Inclusive solutions




Other Stakeholder Engagement Activities


     Stakeholders Engagement Forum Europe
     DSNG hosted an international Stakeholder
     Engagement Forum (SEF) in Utrecht, the
     Netherlands, on February 6, 2024. This event
     was organized in collaboration with Solidaridad
     Netherlands and MVO (the Netherlands Oils
     and Fats Industry Association). It attracted 16
     participants from 7 organizations, representing
     industry, NGOs, and the Ministry of Foreign Affairs
     of the Netherlands. The DSNG delegation featured
     Andrianto Oetomo (CEO) and Denys Munang (CSO),
     for ecosystems, communities, and business growth.
     The three members separately met with MVO and
     Wageningen University representative to explore
     collaboration opportunities and gain insights into
     external stakeholder perspectives in Europe.




     Sustainability Palm Oil Dialogue 2024

     The Sustainable Palm Oil Dialogue (SPOD) 2024
     conference took place on May 22, 2024, at the
     DoubleTree by Hilton Brussels City in Belgium. With
     the theme “Inclusive Pathways for Climate-Smart
     Solutions,” the event emphasized:
     ™ Emission Reduction Initiatives: Discuss
       innovative, voluntary, and mandatory methods
                                                                   sustainability of the palm oil supply chain and
       for reducing emissions in the palm oil supply
                                                                   tackling climate change challenges together.
       chain.
     ™ The Role of Smallholders: Highlight the                     DSNG proudly participated in the event, with Chief
       significance of smallholder farmers in                      Sustainability Officer Denys Collin Munang sharing
       sustainable agricultural practices, ensuring they           insights on the Company’s commitment to emission
       are not overlooked in this transition.                      reduction, sustainable systems, and stakeholder
                                                                   collaboration during the session titled “Reducing
     SPOD 2024 served as a crucial platform for                    Emissions from Agriculture: From Theory to Practice
     stakeholders to collaborate on enhancing the                  ”at the SPOD 2024 conference.”




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024   108                                            Sustainability Governance
Page 111
     Laos-ASEAN

     On August 30, 2024, PT Dharma Satya Nusantara
     Tbk had the honor of being invited as a panel
     speaker at the ASEAN Outlook on the Indo-Pacific
     Forum in Laos. The discussion, themed “Green
     Production and Consumption,” focused on ASEAN’s
     collective efforts to achieve the UN’s Sustainable
     Development Goals (SDGs) related to sustainability.
     DSNG was also inspired by guest speakers who
     shared insights on national initiatives for Climate
     Resilience and Transition to realize Green
     ASEAN 2045.




     DSNG Goes to the Netherlands

     On September 10, 2024, representatives from
     DSNG management attended the third Sustainable
     Vegetable Oils Conference (SVOC) at the Rotterdam
     Ahoy Convention Centre in the Netherlands.
     Organized by the Council of Palm Oil Producing
     Countries (CPOPC) and the Netherlands Oils and
     Fats Industry (MVO), in collaboration with the
     Indonesian Palm Oil Association (IPOA), this year’s
     theme, “Sustainability Transformation Beyond
     Borders,” emphasized the implementation of the EU
     Deforestation Regulation (EUDR), food and energy
     security, and the role of vegetable oils in meeting
     the needs of the growing global population.

     Additionally, DSNG engaged in discussions with
     WWF Netherlands, which is testing the AI Forest           Collaboration was also established with Wageningen
     Foresight application to identify deforestation           University & Research (WUR) to implement Good
     risks before they arise. DSNG has the opportunity         Agricultural Practices, including optimizing nutrient
     to become a pilot partner, enhancing its existing         balance, improving oil content, mitigating climate
     deforestation monitoring systems such as GFW Pro,         change effects on pests and diseases, and utilizing
     Nusantara Atlas, and Satelligence.                        biochar for sustainable agriculture.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024   109                                       Sustainability Governance
Page 112
     RSPO Roundtable Conference – Thailand

     PT Dharma Satya Nusantara Tbk (DSNG) reaffirms
     its strong commitment to sustainability in the
     palm oil industry. As an active member of the
     RSPO, DSNG participates annually in Roundtable
     Conferences held in various locations. These
     conferences provide a platform for stakeholders to
     discuss and promote sustainable palm oil practices.
     In 2024, DSNG participated in the Innovation
     Awards by submitting two themes:
     ™ Food Security: Providing rice for employees
       while achieving low emissions through a circular
       supply chain model that significantly impacts
       livelihoods.
                                                                    These initiatives demonstrate DSNG’s continued
     ™ Facilitator and Economic Diversification:                    commitment to collaboration and contributing to
       Establishing the first credit cooperative in                 social, economic, and environmental development
       Muara Wahau, East Kalimantan.                                in its operational areas, in line with sustainability
                                                                    principles.




     PAACLA

     DSNG actively participated in the 2024 National
     Seminar and Annual Meeting of PAACLA
     (Partnership for Action Against Child Labour in
     Agriculture) in Indonesia. This event aimed to
     strengthen strategic partnerships to achieve
     sustainable agriculture free from child labor, in line
     with Indonesia’s Vision 2045.

     Through this engagement, the DSNG demonstrated
     its commitment to supporting national and global
     initiatives for a more inclusive, environmentally
     friendly, and child-labor-free agricultural system.
     DSNG contributed by sharing its corporate
     initiatives and best practices, while also engaging in
     cross-sectoral dialogues with various stakeholders,
     including government agencies, academics, civil
     society organizations, and industry players.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024    110                                           Sustainability Governance
Page 113
Grievance Reporting System                                     [GRI 2-16] [GRI 413-1]



DSNG is committed to addressing complaints through a grievance mechanism. This mechanism provides a
systematic process for receiving, investigating, and responding to grievances from stakeholders. The company
has implemented the Grievance Reporting System Policy (SPP) No. 042/DSN/CHC/III/2021 to identify and prevent
violations that may harm stakeholders. This policy protects the privacy of whistleblowers and ensures that
complaints are effectively resolved with the involvement of relevant parties.




Grievance Mechanism Flow                                     [POJK51 F.24]


       Complaint Recipient           Head of Supporting Operations Department (Plantation/Mill)       Head of TJSP Operations Department          Board of Directors




       Complaint                  Fill in Complaint          Receive Complaint            Registration              Review the
      Submission                   Handling Form              Handling Form                Logging                  Complaint



                                                                                                                Analyze Root Cause



                                                                                                                      Is Board
                                                                                                                    Involvement               Decision Making
                                                                                                                     Required?


                                                                                                                    Determine
                                                                                                                 Corrective Action



                                                             Accept Corrective          Verify Corrective           Determine
      Completed                      Accepted?
                                                                  Action                  Action Taken           Corrective Action




Grievance Mechanism Flowchart
The reporting procedure accepts complaints from both internal and external sources, which can
be submitted through:



   Email                                                                                Company Website
   pengaduan@dsngroup.co.id                                                             www.dsn.co.id
   https://grievance.dsn.co.id/id/
                                                                                        Call Center

   Official Letter                                                                      Call Center of each business unit

   addressed to the grievance reporting unit at the
   head office, operational office, or CSR department                                   For more information click               This Link
   at the site/plant location.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                       111                                                         Sustainability Governance
Page 114
Number of Internal and External                                                                                                      2024
(Community) Complaints in 2024                                                         Complaint Type                                             Status
                                                                                                                Total            %
In 2024, a total of 204 internal complaints were                                                                                         Resolved      Unresolved

submitted through the Grievance Reporting System                                        Deforestation             1         0.26%            1                -
(SPP), of which 203 complaints were resolved, leaving
                                                                                        Infrastructure           88         23.22%          88                -
1 complaint still in the resolution process by the
Human Capital Function.                                                                 Environment               8         2.11%            8                -

                                                                                        Social*                 159         41.95%          158              1
Through the CSR Department, the Company has
established communication with the community                                            Operational*            123         32.45%          123               -
and provided multiple channels for submitting                                           Total                   379         100%            378              1
complaints. As of 2024, a total of 379 complaints have
                                                                                      Note:
been received, primarily concerning infrastructure,                                   * = Social grievances consist of complaints regarding health, education,
employment opportunities, and partnerships. Of                                        boundaries, land claims/GRTT, cooperative partnerships, contractors, and CSR
                                                                                      empowerment programs.
these, 378 complaints have been resolved, while 1                                     * = Operational grievances consist of complaints about the operational process
                                                                                      of the plantation & mill, labor, and fruit theft.
complaint remains in the resolution process, with the
following details:

    Status, Type, and Number of Complaints from Suppliers, Buyers, and Other Stakeholders in 2024

                                  Company                Type of
  Supply Chain Name                                                          Grievance Location                         Area (Ha)                   Status
                                   Name                 Grievance

                                   PT DWT                              PT DWT, ME4 (Long Belteq Block XI)                 49.14

                                    PT BPN                                 PT KAN (supplier of PT BPN)                    40.98

                                                                       Conservation area Bukit Lajah Manah
       Consumer                    PT PWP              Deforestation          Block I-22 Afd 9 BP3
                                                                                                                           3.7                    Resolved

                                    PT KPS                                     PT Berau Karetindo                         226

                                   PT PWP                                BP-3, KL-1, KL-5, KL-9, and CV RP                16.9

                                                         Total                                                           336.72



In 2024, out of a total of five complaints from suppliers, the majority were related to deforestation, which has been
verified and resolved. Detailed information on these grievances can be accessed through the the following links.


Communication of Critical
Issues and Reporting Mechanisms                                         [POJK E.3] [GRI 3-3]


The Company implements the Stakeholder Engagement Plan (SEP) as part of its Environmental and Social
Management System (ESMS). Through the Stakeholder Engagement Forum (SEF), stakeholders can regularly raise
their concerns. The discussions from the SEF are reported by the Chief Sustainability Officer (CSO) to the President
Director. Throughout 2024, the Company received 19 key issues from stakeholders through the SEF.




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                      112                                                           Sustainability Governance
Page 115
Business Ethics and Compliance
 [GRI 2-23, 2-24, 2-25]




Corporate Governance
DSNG upholds transparent, accountable, and integrity-driven corporate governance, complying with all applicable
regulations and laws. The corporate governance structure comprises three main bodies: the General Meeting of
Shareholders (GMS), the Board of Commissioners, and the Board of Directors, all of which collaborate to ensure
the Company is managed effectively and efficiently. The Board of Commissioners supervises and advises the Board
of Directors, which is responsible for strategic and operational management.

Our commitment to good governance is demonstrated through risk management, transparency, and policy
implementation that promotes corporate sustainability. To ensure the consistent application of these principles,
DSNG has established several policies that govern business ethics, compliance, and sustainability.

More information on corporate governance, including organizational structure, internal policies, and governance
enhancements are disclosed in our Annual Report.


Policies and Guidelines
DSNG is committed to public policies that align with long-term business objectives, social interests, and
environmental sustainability. We actively engage with government bodies, legislators, and stakeholders to shape
policies that promote sustainability, transparency, and social responsibility. We ensure that all policy decisions
reflect the Company’s commitment to ethics, integrity, and responsible resource management.

DSNG has established the following policies and guidelines to ensure business ethics and regulatory compliance:




       ™ Anti-Bribery and Anti-Corruption Policy [link]            ™ Tax Strategy Policy [link]
       ™ Political Involvement Policy [link]                       ™ Public Policy [link]
       ™ Anti-Discrimination Policy [link]                         ™ Women Protection Policy [link]
       ™ Creditor Rights Compliance [link]                         ™ Child Protection Policy [link]
       ™ Supplier and Vendor Selection & Capacity                  ™ Dividend Policy [link]
         Development Policy [link]
                                                                   ™ Green Procurement Policy [link]
       ™ Corporate Policy on Insider Trading [link]
       ™ Affiliate and Conflict of Interest Transactions
         Policy [link]




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024   113                                       Sustainability Governance
Page 116
Risk Management
in Sustainability Implementation
The Audit Committee oversees corporate risk                                               To support sustainability, DSNG also identifies
management, while the Board of Commissioners                                              Environmental, Social, and Governance (ESG) risks that
monitors the implementation of the Risk Management                                        could impact operations. These are documented within
strategy by the Board of Directors. The Audit                                             the Environmental and Social Management System
Committee is responsible for evaluating risk                                              (ESMS), initially developed in 2021 and updated in 2023.
management policies, ensuring the accountability of                                       The ESMS framework aligns with IFC PS, ADB SPS, and
the Board of Directors, and approving transactions that                                   DSNG’s sustainability policies, covering:
require approval from the Board of Commissioners.
DSNG regularly identifies risks affecting performance
using the Enterprise Risk Management (ERM)
methodology. Further details are available in the
2024 Annual Report.




The ESMS document covers:



                                                                   11                                 1
                                                                              and
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                                                                                                                                              Impact




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                                                           As a dynamic document, the ESMS is
                                                           continually developed and updated in
                                                         response to project activities and ongoing
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                                                                                    6




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                          114                                                                    Sustainability Governance
Page 117
Cross Reference
   POJK 51/
 POJK.03/2017
      [POJK G.4]
Page 118
                                                                                  Biodiversity Aspect
               Disclosures Based on                             Page              F.9.      Impact of Operational Areas Near or Within
                                                                                                                                                    43
               POJK 51/POJK.03/2017                                                         Conservation Areas or Biodiversity Areas
                                                                                  F.10      Biodiversity Conservation Efforts                       43
 A.    Sustainability Strategy
                                                                                  Emissions Aspect
       A.1.       Explanation of Sustainability Strategy         22               F.11.     Amount and Intensity of Emissions
                                                                                                                                                    66
 B.    Sustainability Performance Overview                                                  Generated by Type
       B.1.       Economic Aspect                                7                F.12.     Efforts and Achievements in Emission
                                                                                                                                                    65
                                                                                            Reduction
       B.2.       Environmental Aspect                           8
                                                                                  Waste and Effluent Aspect
       B.3.       Social Aspect                                  11
                                                                                  F.13.     Amount of Waste and Effluent Generated
 C.    Company Profile                                                                                                                              76
                                                                                            by Type
       C.1.       Vision, Mission, and Sustainability Values     16
                                                                                  F.14.     Waste and Effluent Management
       C.2.       Company Address                                15                                                                                 72
                                                                                            Mechanisms
       C.3.       Company Scale                                  15               F.15.     Spill Incidents (if any)                                72
       C.4.       Products, Services, and Business Activities    21               Environmental Complaints Aspect
       C.5.       Membership in Associations                     17               F.16      Number and Nature of Environmental
                                                                                                                                                   112
       C.6.       Significant Changes in Issuer or Public                                   Complaints Received and Resolved
                                                                 18
                  Company                                                         Social Performance
 D.    Statement from the Board of Directors                                      F.17.     Commitment to Provide Equal Access to
                                                                                                                                                    96
       D.1.       Statement from the Board of Directors          2                          Products and/or Services

 E.    Sustainability Governance                                                  Employment Aspect

       E.1.       Person in Charge of Sustainable Finance                         F.18.     Equal Employment Opportunity                            90
                                                                104
                  Implementation                                                  F.19.     Child Labor and Forced Labor                            41
       E.2.       Capacity Building on Sustainable Finance      105               F.20.     Minimum Regional Wage                                   89
       E.3.       Risk Assessment for Sustainable Finance                         F.21.     Decent and Safe Work Environment                        92
                                                                112
                  Implementation
                                                                                  F.22.     Employee Training and Capacity
                                                                                                                                                   105
       E.4.       Stakeholder Engagement                        106                         Development
       E.5.       Challenges in Implementing Sustainable                          Community Aspect
                                                                 26
                  Finance
                                                                                  F.23.     Impact of Operations on Surrounding
                                                                                                                                                    98
 F.    Sustainability Performance                                                           Communities
       F.1.       Activities to Build Sustainability Culture     16               F.24.     Community Complaints                                    98
       Economic Performance                                                       F.25.     Corporate Social and Environmental
                                                                                                                                                    98
       F.2.       Comparison of Targets and Performance                                     Responsibility (CSR) Activities
                  in Production, Portfolio, Financing/           20               Responsibility for Sustainable Product/Service
                  Investment, Revenue, and Profit/Loss                            Development
       F.3.       Comparison of Targets and Performance                           F.26.     Innovation and Development of
                                                                                                                                                    29
                  in Portfolio, Financing, or Investment                                    Sustainable Financial Products/Services
                                                                 69
                  in Sustainable Finance Instruments or                           F.27.     Products/Services Evaluated for Customer
                  Projects                                                                                                                          96
                                                                                            Safety
       Environmental Performance                                                  F.28.     Impact of Products/Services                             96
       General Aspect                                                             F.29.     Number of Recalled Products                             96
       F.4.       Environmental Costs                            76               F.30.     Customer Satisfaction Survey on
       Material Aspect                                                                      Sustainable Financial Products and/or                   97
                                                                                            Services
       F.5.       Use of Environmentally Friendly Materials      29
                                                                             G.   Others:
       Energy Aspect
                                                                                  G.1.      Written Verification from Independent
       F.6.       Amount and Intensity of Energy Used                                                                                              127
                                                                 68                         Party
       F.7.       Energy Efficiency Efforts and Renewable                         G.2.      Feedback Form                                          125
                                                                 68
                  Energy Use Achievements                                         G.3.      Response to Feedback from Previous
                                                                                                                                                   125
       Water Aspect                                                                         Year’s Sustainability Report
       F.8.       Water Usage                                    71               G.4.      List of Disclosures in Accordance with OJK             115
                                                                                            Regulation No. 51/POJK.03/2017




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024             116                                             Cross Reference POJK 51/POJK.03/2017
Page 119
GRI Content
   Index
Page 120
    Statement of Use
    PT Dharma Satya Nusantara Tbk has reported in accordance with the GRI Standards for the period
    1 January 2024 to 31 December 2024.

    GRI 1 used:                                              Applicable GRI Sector Standard(s):
    GRI 1: Foundation 2021                                   GRI 13: Agriculture, Aquaculture and Fishing Sectors 2022



                                                                                                 Omission                    GRI Sector
 GRI Standard/
                                Disclosure                     Location                                                       Standard
 Other Source                                                               Requirement(s) Omitted   Reason   Explanation      Ref. No
 General Disclosure
                       2-1 Organizational
                                                                 15
                       details
                       2-2 Entities included
                       in the organization’s                      1
                       sustainability reporting
                       2-3 Reporting period,
                       frequency and contact                      1
                       point
                       2-4 Restatements of
                                                                  1
                       information
                       2-5 External assurance                     1
                       2-6 Activities, value
                       chain and other business                  21
                       relationships
                       2-7 Employees                             82
                       2-8 Workers who are not
                                                                 83
                       employees
                       2-9 Governance
                       structure and                             104
                       composition
                       2-10 Nomination and
                       selection of the highest                  104
                       governance body
                       2-11 Chair of the highest
                                                                 104
 GRI 2:                governance body
 General               2-12 Role of the
 Disclosures           highest governance
 2021                                                            104
                       body in overseeing the
                       management of impacts
                       2-13 Delegation of
                       responsibility for                        104
                       managing impacts
                       2-14 Role of the highest
                       governance body in                        104
                       sustainability reporting
                       2-15 Conflicts of interest                104
                       2-16 Communication of
                                                                 111
                       critical concerns
                       2-17 Collective
                       knowledge of the
                                                                 105
                       highest governance
                       body
                       2-18 Evaluation of the
                       performance of the
                                                                 105
                       highest governance
                       body
                       2-19 Remuneration
                                                                 104
                       policies
                       2-20 Process to
                                                                 104
                       determine remuneration
                       2-21 Annual total
                                                                 104
                       compensation ratio



PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                  118                                             GRI Content Index
Page 121
                       2-22 Statement on
                       sustainable development               222
                       strategy
                       2-23 Policy
                                                             113
                       commitments
                       2-24 Embedding policy
                                                             113
                       commitments
                       2-25 Processes to
                       remediate negative                    113
                       impacts
                       2-26 Mechanisms
                       for seeking advice
                       and raising concerns                  111


                       2-27 Compliance with
                       laws and regulations
                                                             113

                       2-28 Membership                       17
                             associations
                       2-29 Approach
                       to stakeholder                        106
                       engagement
                       2-30 Collective
                       bargaining agreements                 90

 Material Topics
 GRI 3:          3-1 Process to
 Material        determine material                          23
 Topics 2021     topics
                       3-2 List of material
                                                             23
                       topics
                       3-3 Management of
                                                             23
                       material topics
 Economic Performance
                201-1 Direct economic
                value generated and                          21                  13.22.2
                Distributed
                201-2 Financial
                implications and other
 GRI 201:                                                    61                   13.2.2
                risks and opportunities
 Economic
                due to climate change
 Performance
 2016           201-3 Defined benefit
                plan obligations and                         87
                other retirement plans
                201-4 Financial
                assistance received from                      -          NA
                government
 Market Presence
                202-1 Ratios of standard
                entry level wage by
                                                             87
 GRI 202:       gender compared to
 Market         local minimum wage
 Presence       202-2 Proportion of
 2016           senior management
                                                             83
                hired from the local
                community
 Indirect Economic Impacts
 GRI 203:       203-1 Infrastructure
 Indirect       investments and                              98                  13.22.3
 Economic       services supported
 Impacts        203-2 Significant indirect
                                                             31                  13.22.4
 2016           economic impacts
 Procurement Practices
 GRI 204:
                       204-1 Proportion of
 Procurement
                       spending on local                     31
 Practices
 2016
                       suppliers




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024         119        GRI Content Index
Page 122
 Anti-corruption
                       205-1 Operations
                                                             Annual Report
                       assessed for risks                                             13.26.2
                                                                 2024
                       related to corruption
 GRI 205:              205-2 Communication
 Anti-                 and training about anti-              Annual Report
                                                                                      13.26.3
 corruption            corruption policies and                   2024
 2016                  procedures
                       205-3 Confirmed
                       incidents of corruption                     -                  13.26.4
                       and actions taken
 Energy
                302-1 Energy
                consumption within the                            69
                organization
                302-2 Energy
                consumption outside of                            69
 GRI 302:       the organization
 Energy 2016    302-3 Energy intensity                            70
                302-4 Reduction of
                                                                  69
                energy consumption
                302-5 Reductions in
                energy requirements of                            69
                products and services
 Water and Effluents
                303-1 Interactions
                with water as a shared                            70                   13.7.2
                resource
                303-2 Management of
 GRI 303: Air   water discharge-related                           70                   13.7.3
 dan Efluen     impacts
 2018
                303-3 Water withdrawal                            71                   13.7.4
                303-4 Water discharge                             71                   13.7.5
                303-5 Water
                                                                  71                   13.7.6
                consumption
 Biodiversity
                304-1 Operational
                sites owned, leased,
                managed in, or adjacent
                to, protected areas and                           44                   13.3.2
                areas of high biodiversity
                value outside protected
                areas
                304-2 Significant
 GRI 304:
                impacts of activities,
 Biodiversity                                                     57                   13.3.3
                products and services
 2016
                on biodiversity
                304-3 Habitats protected
                                                                  49                   13.3.4
                or restored
                304-4 IUCN Red List
                species and national
                conservation list species                         49                   13.3.5
                with habitats in areas
                affected by operations

 Emission
                       305-1 Direct (Scope 1)
                                                                  66                   13.1.2
                       GHG emissions
                       305-2 Energy indirect
                       (Scope 2) GHG                              66                   13.1.3
                       emissions
                       305-3 Other indirect
 GRI 305:              (Scope 3) GHG                              66                   13.1.4
 Emissions             emissions
 2016                  306-4 GHG emissions
                                                                  66                   13.1.5
                       intensity
                       305-5 Reduction of GHG
                                                                  65                   13.1.6
                       emissions
                       305-6 Emissions
                       of ozone-depleting                        TBC                   13.1.7
                       substances (ODS)

PT Dharma Satya Nusantara Tbk | Sustainability Report 2024                   120   GRI Content Index
Page 123
                       305-7 Nitrogen oxides
                       (NOx), sulfur oxides
                                                             TBC               13.1.8
                       (SOx), and other
                       significant air emissions
 Waste
                       306-1 Waste generation
                       and significant waste-                  72               13.8.2
                       related impacts
                       306-2 Management of
                       significant waste-related              72,73             13.8.3
 GRI 306:              impacts
 Waste 2020
                       306-3 Waste generated                  72               13.8.4
                       306-4 Waste diverted
                                                              73               13.8.5
                       from disposal
                       306-5 Waste directed to
                                                             72,73             13.8.6
                       disposal
 Occupation
               401-1 New employee
               hires and employee                            83-85
               turnover
 GRI 401:      401-2 Benefits provided
 Employment to full-time employees
 2016          that are not provided to                       87
               temporary or part-time
               employees
               401-3 Parental leave                           87
 Occupational Health and Safety
               403-1 Occupational
               health and safety                              92              13.19.2
               management system
               403-2 Hazard
               identification, risk
                                                              92              13.19.3
               assessment, and
               incident investigation
               403-3 Occupational
                                                              93              13.19.4
               health services
               403-4 Worker
               participation,
               consultation, and
                                                              93              13.19.5
               communication on
               occupational health and
               safety
 GRI 403:      403-5  Worker training on
 Occupational  occupational health and                        93              13.19.6
 Health and    safety
 Safety 2018   403-6 Promotion of
                                                              93              13.19.7
               worker health
               403-7 Prevention
               and mitigation of
               occupational health and
                                                              92              13.19.8
               safety impacts directly
               linked by business
               relationships
               403-8 Workers covered
               by an occupational
                                                              92              13.19.9
               health and safety
               management system
               403-9 Work-related
                                                              95             13.19.10
               injuries
               403-10 Work-related ill
                                                              95             13.19.11
               health




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024           121   GRI Content Index
Page 124
 Training and Education
                 404-1 Average hours
                 of training per year per                    86
                 employee
                 404-2 Programs for
 GRI 404:        upgrading employee
                                                             85
 Training and    skills and transition
 Education       assistance programs
 2016            404-3 Percentage of
                 employees receiving
                 regular performance                         83
                 and career development
                 reviews
 Diversity and equal opportunity
                 405-1 Diversity of
 GRI 405:
                 governance bodies and                       90                                              13.15.2
 Diversity
                 employees
 and Equal
                 405-2 Ratio of basic
 Opportunity
                 salary and remuneration                     87                                              13.15.3
 2016
                 of women to men
 Non-discrimination
 GRI 406: Non-   406-1 Incidents of
 discrimination  discrimination and                          98                                              13.15.4
 2016            corrective actions taken
 Child labor
                 408-1 Operations and
 GRI 408:
                 suppliers at significant
 Child Labor                                                 98                                              13.17.2
                 risk for incidents of child
 2016
                 labor
 Local communities
                 413-1 Operations
                 with local community
                 engagement, impact                          98                                              13.12.2
 GRI 413:        assessments, and
 Local           development programs
 Communities     413-2 Operations with
 2016            significant actual and
                 potential negative                          97                                              13.12.3
                 impacts on local
                 communities



TCFD Index

                                                TCFD Recomendations                  Sections in Our Sutainability

  Governance
  Board oversight                                                                                 61
  Management role                                                                                 61
  Strategy
  Climate-related risks and opportunities over the short-, medium-, and long-terms                61
  Impact on business, strategy, and financial planning                                            61
  Resilience strategy and scenario analysis                                                       61
  Risk Management
  Process for identifying and assessing risks                                                     61
  Process for managing risks                                                                      61
  Integration into overall existing risk management framework                                     61
  Metrics and Targets
  Metrics                                                                                         61
  Scope 1, 2 and 3 emissions and related risks                                                    61
  Targets                                                                                         61




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024            122                                 GRI Content Index
Page 125
Acronyms and
Abbreviations
Page 126
Acronyms and Abbreviations
 AMDAL               Environmental Impact Analysis (EIA)                      K3L          Occupational Health, Safety, and Environment
 APD                 Personal Protective Equipment (PPE)                                   (HSE)

 APL                 Other Land Use (OLU)                                     KLHK         Ministry of Environment and Forestry

 B3                  Hazardous and Toxic Materials                            LB3          Hazardous and Toxic Waste

 Bio-CNG             Compressed Natural Biogas                                LCC          Legume Cover Crop

 BKSDA               Natural Resources Conservation Agency                    LPHD         Village Forest Management Agency

 BPJS                Social Security Administration Agency                    LPP          Landscape Protection Plan

 CAP                 Climate Action Plan                                      LUCA         Land Use Change Analysis

 CPO                 Crude Palm Oil                                           LSM          Non-Governmental Organization (NGO)

 CRT                 Cultivation Rights Titles                                MCU          Medical Check-Up

 CSR                 Corporate Social Responsibility                          NDPE         No Deforestation, No Peat, No Exploitation
                                                                                           Policy
 CSPO                Certified Sustainable Palm Oil
                                                                              NPP          New Planting Procedure
 ESG                 Environment, Social, and Governance
                                                                              NKT          High Conservation Value
 ESMS                Environmental and Social Management System
                                                                              PADIATAPA    Free, Prior, and Informed Consent (FPIC)
 EUDR                European Union Deforestation Regulation
                                                                              PBB          United Nations (UN)
 FLAG                Term for emissions from land use (forests, land,
                     and agriculture)                                         PEFC         Programme for the Endorsement of Forest
                                                                                           Certification
 GRK                 Greenhouse Gas (GHG)
                                                                              PKO          Palm Kernel Oil
 GJ                  Gigajoule
                                                                              PKS          Palm Oil Mill
 Ha                  Hectare
                                                                              POME         Palm Oil Mill Effluent
 HAM                 Human Rights
                                                                              PROPER       Corporate Performance Rating Program
 HCS                 High Carbon Stock Areas
                                                                              RaCP         Remediation and Compensation Procedure
 HCV                 High Conservation Value Areas
                                                                              RTE          Rare, Threatened, or Endangered
 HGU                 Land Utilization Rights
                                                                              SAB          Sustainability Advisory Board
 IFC PS              International Finance Corporation Performance
                     Standards on environmental and social                    SEF          Stakeholder Engagement Forum
                     sustainability                                           SMK3         Occupational Health and Safety Management
 ISCC                International Sustainability and Carbon                               System (OHSMS)
                     Certification                                            SOP          Standard Operating Procedure
 ISPO                Indonesian Sustainable Palm Oil                          SPOTT        Sustainability Policy Transparency Toolkit
 ISO                 International Organization for Standardization           SRI-KEHATI   Sustainable and Responsible Investment-KEHATI
 IUCN                International Union for Conservation of Nature           SVLK         Timber Legality Verification System
                     CR: Critically Endangered                                t            Metric ton
                     EN: Endangered                                           Tbk          Public Company
                     VU: Vulnerable                                           TBS          Fresh Fruit Bunches (FFB)
                     NT: Near Threatened                                      tCO2e        Tons of Carbon Dioxide Equivalent
                     LC: Least Concern                                        TKTD         Emergency Preparedness and Response Team
 JAS                 Japan Agriculture Standard                               USD          United States Dollar
 K3                  Occupational Health and Safety (OHS)




PT Dharma Satya Nusantara Tbk | Sustainability Report 2024              124                                                Acronyms And Abbreviations
Page 127
Feedback Sheet
Page 128
Feedback Sheet
 [POJK G.2]




    Thank you for reading our sustainability report. To enhance its quality and meet future expectations, we invite
    your feedback. Your insights are invaluable to us, so allow us to ask you a few questions about this report.


 No.                                                 Questions                                                     Answer
                                                                                                        Yes                    No
  1.    This report offers valuable insights.                                                       [ ]                        [   ]
  2.    This report is easy to understand.                                                          [ ]                        [   ]
  3.    This report has inspired you to engage in sustainability.                                   [ ]                        [   ]
                                                                                                                  Scale 1-10
  4.    Economic Performance
  5.    Social Performance
  6.    Environmental Performance
                                                                                                                  Freetext


  7.    What materials do you think should be added?




  8.    What contributions do you believe the Company needs to enhance?




  9.    Any other suggestions or input:




                                                                 Stakeholder Profile
                                   Department                                                       Answer
 Shareholder/Investor                                                                                    [    ]
 Employee                                                                                                [    ]
 Consumer                                                                                                [    ]
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PT Dharma Satya Nusantara Tbk
GRHA DSN
Jl. Pulo Ayang Kav. OR3                                                       Phone: +62 21 4618135
Kawasan Industri Pulo Gadung                                                  Fax: +62 21 4606942
Kel. Jatinegara, Kec. Cakung                                                  Email: corsec@dsn.co.id
Jakarta Timur - 13930, Indonesia                                              Website: www.dsn.co.id



PT Dharma Satya Nusantara Tbk | Laporan Keberlanjutan 2024              126                                                        Feedback Sheet
Page 129
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Page 130
GRHA DSN                          Tel              Email              Design by
Jl. Pulo Ayang Kav. OR 3,         +62 21 4618135   corsec@dsn.co.id
Kawasan Industri Pulogadung,
Kelurahan Jatinegara,             Fax              Website
Kecamatan Cakung,                 +62 21 4606942   www.dsn.co.id
Jakarta Timur 13930 - Indonesia

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Published25 Apr 2025
Pages130
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Names mentioned 68 people and organisations named in the text · linked when the evidence is strong

linked org Dharma Satya Nusantara Tbk p.3 ×296
linked person ANDRIANTO OETOMO p.4 ×4
linked org Asian Development Bank p.5
linked person Arianto Oetomo p.17
linked org PT Mitra Aneka Guna p.17
linked org PT Tri Nur Cakrawala p.17
linked org PT Krishna Kapital p.17
possible org Investindo Arya p.17
possible org International · Member p.19 ×2
possible org Persada Sejahtera p.60
possible org PT Nusantara p.60
unresolved org Financial Services Authority p.3
unresolved person Gita Syahrahni. She p.6
unresolved org Indonesia Stock Exchange p.14
unresolved org PT Bina Palma Nugraha Organized p.15
unresolved org PT Pilar Wanapersada Organized p.16
unresolved org PT Kencana Alam p.16
unresolved org PT Triputra p.17
unresolved org PT Triputra Investama p.17
unresolved — North Kalimantan p.17
unresolved org PT SWA p.20 ×5
unresolved org PT KPS p.20 ×3
unresolved org PT DIL p.20 ×4
unresolved org PT BPN p.20 ×14
unresolved org PT DIN p.20 ×3
unresolved org PT BAS p.20 ×8
unresolved org PT DWT p.20 ×4
unresolved org PT PSA p.20
unresolved org PT MNS Mahakam Ulu p.20
unresolved org PT PUL p.20
unresolved org PT PWP p.20 ×8
unresolved org PT Tanjung Kreasi Parquet Industri p.20
unresolved org PT PWP’s p.26
unresolved org PT BPN. Climate p.27
unresolved org PT Swakarsa Sinarsentosa p.30 ×5
unresolved org Ministry of Manpower p.30 ×2
unresolved org PT Pilar Wanapersada QCC p.31
unresolved org CU Mitra Mandiri p.34
unresolved — CU Blom Bea Ling p.34
unresolved — CU Satu Hati p.34
unresolved — CU Padulangan Bersatu p.34
unresolved org PT MNS p.48 ×2
unresolved org PT Dharma Intisawit Nugraha p.50
unresolved org PT Dharma Agrotama Nusantara p.50 ×2
unresolved org PT Dewata Sawit Nusantara p.50 ×2
unresolved org PT Karya Prima Agro Sejahtera. p.50 ×2
unresolved org PT BPN. These p.50
unresolved org PT PWP We p.54
unresolved org PT PNB p.55
unresolved org PT SBA p.55
unresolved org Ministry of Agriculture Regulation p.57
unresolved org Ministry of Environment Forestry p.57
unresolved org Ministry of Environment and Forestry p.60
unresolved org PT Agro Andalan p.60
unresolved org PT Kencana Alam Dharma Intisawit Nugraha p.60
unresolved org PT Dharma Agrotama p.60
unresolved org PT Dharma Persada Sejahtera p.60
unresolved — Reputasi - p.65
unresolved — Sentimen p.65
unresolved — efforts to meet its Nationally Determined Contribution p.65
unresolved person (NDC) commitments, DSNG has developed a Climate p.65
unresolved — Action Plan outlines strategic steps for climate p.65
unresolved person mitigation and adaptation, focusing on a 44% reduction p.65
unresolved — to the 2019 baseline year. p.65
unresolved org Ministry of Environment and Forestry. Total Waste p.76
unresolved org Ramboll Pte Ltd p.78
unresolved org PT DSN Temanggung p.92
unresolved org PT Bima Palma Nugraha p.96 ×2

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