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                                                                           PT Avia Avian Tbk • 2024 Sustainability Report




Towards
a Sustainable
and Colorful
Future

PT Avia Avian Tbk (hereinafter referred to as “Avian Brands”
or “AVIA” or “we”) keeps progressing towards a sustainable
and colorful future, through its commitment to sustainability
in all aspects of its operations. Avian Brands recognizes
sustainability as a key element in creating harmony of
economic growth and environmental preservation. In the
environmental aspect, Avian Brands remains focused on
its efforts to reduce greenhouse gas emissions, enhance
energy efficiency, and implement more environmentally
friendly manufacturing technologies and processes. Through such initiatives, in addition to minimizing its carbon footprint
in production and operations, Avian Brands also contributes to the sustainable mitigation of climate change. Furthermore,
the sustainability approach of Avian Brands encompasses responsible resource management, including the optimization
of raw material usage and waste reduction, ensuring that operational processes have minimal impact on the ecosystem.
Avian Brands also strives to increase the use of renewable energy as part of its long-term strategy to reduce dependence on
fossil energy sources.

Avian Brands’ commitment to a sustainable future also embraces colorful diversity in every aspect. In terms of diversity and
inclusion, Avian Brands actively promotes gender equality across all operational levels, ensuring equal opportunities for
every individual to develop. CSR activities of Avian Brands, conducted through the Avian Brands Peduli initiative, extend
to all corners of Indonesia and bring about numerous positive impacts, reaching the communities from cities to villages.
Meanwhile, Avian Brands’ products cater to all demographics, from children to adults, offering a wide range of colors and
variations that reflect the richness of cultural heritage and customer preferences. With this approach, Avian Brands brings
to life a future that is not only green but also full of colors. This commitment embodies the efforts of Avian Brands to deliver
sustainable positive impacts, while painting the path towards more balanced social, environmental, and economic progress.




                                                                                                                              1
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About the Sustainability Report
Reporting Standards and Objectives                      [GRI 2-5]      [POJK G.1]    [CDSB REQ-08, REQ-11]


Avian Brands prepares and publishes the Sustainability Report to provide accountability and information on the implementation
of sustainability principles in all aspects of operating the business. This fourth report published by Avian Brands will be further
developed at the next regular publication, which will take place at the end of each financial year. The preparation of this
Sustainability Report refers to the following standards:

    Financial Services Authority Regulation No. 51/POJK.03/2017
    on the Implementation of Sustainable Finance for Financial                             Global Reporting Initiative (“GRI”)
    Services Institutions, Issuers, and Public Companies and its                           Standards 2021 option with Reference
    implementing regulations, namely the Circular Letter of the                            and its relation to supporting
    Financial Services Authority of the Republic of Indonesia                              the achievement of Sustainable
    No. 16/SEOJK.04/2021 on the Form and Content of Annual                                 Development Goals (“SDGs”).
    Reports for Issuers or Public Companies.


                                                                            Climate Disclosure Standards Board (“CDSB”)
                   Sustainability Accounting
                   Standards Board (“SASB”) –
                                                                            Task Force for Climate-related Financial Disclosures
                   Chemical Standards.
                                                                            (“TCFD”).




Entities in Reporting             [GRI 2-2]   [CDSB REQ-07]


Avian Brands’ Sustainability Report contains information related to the implementation of sustainability principles in economic,
environmental, social, and governance aspects within AVIA and all Subsidiaries. In the economic aspect, financial information
is presented based on the Consolidated Financial Statements, including information on AVIA and all Subsidiaries. Whereas,
on the social, energy use, and emission aspects, the data presentation remains limited to AVIA, PT Tirtakencana Tatawarna
(“TKTW”), and PT Tirtakencana Batamindo (“TKBI”). The governance and environmental aspects contain data only from AVIA.


Verification of Report and External Assurance                           [POJK G.1]    [GRI 2-5]   [CDSB REQ-12]

Preparation of this Sustainability Report has passed verification processes from external independent agencies, conducted by
Decar Verite Asia. This external assurance process aims to ensure transparency and quality of reporting to stakeholders.


Reporting Period, Frequency, and Contacts                           [GRI 2-3, 2-4]   [CDSB REQ-09, REQ-10]


Avian Brands prepares and publishes the Sustainability Report once a year. The report for the previous period was published
in April 2023. The 2024 Sustainability Report period is from January 1, 2024, to December 31, 2024. This 2024 Sustainability
Report has no significant changes compared to the previous period. To comply with the principle of validity, in the event
of a restatement or reiteration of information contained in the previous report due to certain reasons, such as differences
in methodology or calculation methods, we will mark such restatement or reiteration with: *restated. Further information
regarding this report and its contents can be obtained through:

            Hera Septi Astuti
            Corporate Secretary                                      (62-31) 99850500/99850600


              Avian Brands Building                                        corsec@avianbrands.com
              Jl. Ahmad Yani No. 317                                       investor.relations@avianbrands.com
              Surabaya 60234
              Jawa Timur, Indonesia                                        www.avianbrands.com




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                                                                                                            PT Avia Avian Tbk • 2024 Sustainability Report




Theme Continuity

                        Painting a Beautiful
          2023
                        Picture of Indonesia
                                                                                                                                                                                   Painting a Beautiful
                                                                                                                                                                                   Picture of Indonesia




                                                                                                                                       Painting a Beautiful Picture of Indonesia
The dedication of Avian Brands in conducting business activities that prioritize
excellence and responsibility has propelled Avian Brands to become a pioneer in
                                                                                                                                                                                                                SR 2023
innovation and sustainability in the paint sector. With a track record spanning more                                                                                                                              Template
                                                                                                                                                                                                                     Template
than 4 decades, Avian Brands has continuously brought color to the lives of millions
of families in Indonesia. This experience has guided Avian Brands beyond simply
providing quality products and taking strategic steps to ensure       that every touch of
                                                            Painting a Beautiful
                                                            Picture of Indonesia




                                                                                                                                     SUSTAI N AB I L I TY
color from our products benefits the environment and society.




                                                                                                                                              R EP O RT
                                                             S U S TA I N A BI L I T Y RE PO RT


                                                            2023




                                                                                                                                     2023
                                                             www.avianbrands.com



With a strong determination, Avian Brands is committed to continually contributing
                                                               avianbrands
                                                               avian.brands
                                                               Avian Brands
                                                               www.facebook.com/Avianbrands
                                                               Linkedin/PT Avia Avian Tbk. (Avian Brands)
                                                                                                                  Find Avia Brands
                                                                                                                    products here.                                                  S US TAI N AB I L I T Y R E P O RT   2023
to coloring Indonesia not only with a beautiful color palette but also with a minimum
environmental footprint and maximum contribution to the surrounding community.
With a commitment to continuous innovation and sustainability values as our guide,
we will keep moving forward to paint the future of Indonesia with inspiring colors of
sustainability.




                        4 Brighter Future
          2022
                        4 Colourful Indonesia

44 years is a long journey for Avian Brands to exist and operate in Indonesian
society. During this period, Avian Brands continued to offer diverse and innovative
products that are environmentally friendly and take into account the health of our
customers. These commitments are not only to create aesthetically pleasing colors
for the applied properties but also to a better future through a series of responsible
manufacturing-consumption processes. In addition, Avian Brands also contributes
to making positive impacts on present and future society through the regularly
conducted Avian Brands Peduli program.




                        The Color of
          2021
                        Sustainability

As an Indonesia-leading paint company with more than 43 years of experience,
Avian Brands continues strives to prioritize the vision of sustainability in its business
and provide real contributions for all and become a part of the country’s development.
With C.In.T.A as Avian Brands’ core value in running its business, it also becomes the
basis for achieving goals and becoming a sustainable company. In addition, by taking
a major move in becoming a public company in 2021, Avian Brands is confident and
more enthusiastic about becoming a company that prioritizes sustainable businesses
and contributes to providing colors to Indonesia.
                                                                                                                                                                                                                                SUSTAINABILLITY          REPORT
                                                                                                                                                                                                                                   The Color of Sustainability
                                                                                                                                                                                                                                        SU STAI N A B I LI TY R E PORT   1




                                                                                                                                                                                                                                                                             3
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Table of Contents
    About the Sustainability Report                      2   Table of Contents                                      4
    Theme Continuity                                     3

       FOREWORD BY THE BOARD OF DIRECTORS                                                                      6
    Foreword by the Board of Directors                                                                              6


       SUSTAINABILITY PERFORMANCE OVERVIEW                                                                     12
    Sustainability of Economic Aspect                   14   Sustainability of Social Aspect                       15
    Sustainability of Environmental Aspect              14


       ABOUT AVIAN BRANDS                                                                                      17
    Avian Brands Information                            18   Group Structure and Subsidiaries                      26
    Sustainability Vision and Mission                   20   Significant Changes in Avian Brands and
                                                                                                                   27
    Company Values                                      21   Supply Chain
    Business, Product, and Service Segments             22   Preventive Approaches or Principles                   27
    Organizational Scale                                24   External Initiatives                                  27
    Operational Areas                                   25

       SUSTAINABILITY STRATEGY                                                                                 29
    General Policy                                      30   Evaluation of Sustainability Strategy
                                                                                                                   42
    Specific Policy                                     31   Implementation
    Roadmap ESG                                         33   Challenges and Issues in Implementing
                                                                                                                   42
                                                             Sustainability Principles and Future Strategies
    Support for Sustainable Development Goals           33
                                                             Highlights of Events in 2024                          44
    Sustainability Strategy related to Climate Change   37
                                                             Awards, Assessments, and Certifications               48
    2024 Sustainability Progress                        38
                                                             Membership in Associations                            57


       DETERMINATION OF CONTENTS AND MATERIALS OF REPORT                                                       59
    Stakeholder Engagement                              60   Material Topics of Sustainability Report              64


       SUSTAINABILITY GOVERNANCE                                                                               71
    Commitment to Sustainability Governance             72   Sustainability Risk and Opportunity Management        81
    Structure of Sustainability Governance              73   Building a Sustainability Culture                     92
    Information related to the Board of                      Compliance with Prevailing Laws and Regulations       99
                                                        75
    Commissioners and the Board of Directors                 Political Contributions                               99



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                                                                PT Avia Avian Tbk • 2024 Sustainability Report




  HEALTHY ECONOMIC GROWTH                                                                                        101
Economic Performance Management Strategy            102   Achievement of Operational and Financial
                                                                                                                  107
Supply Chain                                        103   Performance Targets
Served Market                                       106   Distribution of Economic Performance                    108
                                                          Indirect Economic Contribution                          110


  RESPONSIBLE ENVIRONMENTAL MANAGEMENT                                                                           113
Environmental Impact Management Strategy            114   Waste Management and Utilization                        128
Materials Used in Paint Production                  118   Biodiversity                                            131
Energy Efficiency                                   120   Environmental Management Costs                          132
Water Usage                                         123   Complaints on Environmental Issues                      133
Emissions Management                                125   Environmental Compliance                                133


  SUSTAINABLE PRODUCT RESPONSIBILITY                                                                             135
Sustainable Product Management Strategy             136   Product Innovation and Development                      141
Commitment to Providing Equal Products                    Number of Recalled Products                             146
                                                    137
and Services                                              Customer Satisfaction                                   146
Health and Safety of Products and Services          138   Information Security and Protection                     147
Impact of Products and Services                     139   Complaints of Customer Issues                           147
Labeling and Information of Products and Services   139


  MAINTAINING THE GROWTH OF AVIAN BRANDS PERSONNEL                                                               149
Strategy to Maintain the Growth of Avian Brands           Occupational Health and Safety Management               168
                                                    150
Personnel                                                 Complaints on Labor and OHS Issues                      173
Human Resources Management                          151


  COMMUNITY SOCIAL DEVELOPMENT                                                                                   175
Community Development Strategy                      176   Concern and Empowerment of Local Community              185
Support for the Community                           178   Feedbacks on Corporate Social
                                                                                                                  186
Corporate Social Responsibility Programs                  Responsibility Programs
                                                    185
Implementation Costs


Sustainability Report Responsibility                187   List of Disclosures According to Financial Services
Written Verification from Independent Party         188   Authority Regulation No. 51/POJK.03/2017
                                                          (“POJK 51/2017”) and Circular Letter of
Reader Survey                                       191                                                       201
                                                          the Financial Services Authority of the Republic
Response to the Previous Year’s Sustainability
                                                    193   of Indonesia No. 16/ SEOJK.04/2021
Report Reader Survey
                                                          (“SEOJK 16/2021”)
List of GRI Standards Indexes for 2021 –
                                                    193   List of Sustainability Accounting Standards Board
with Reference                                                                                              203
                                                          (“SASB”) Chemicals Sector Version 2023-12
Cross Reference GRI Standards with SDGs             198   List of Climate Disclosure Standards Board
                                                                                                                  205
                                                          (“CDSB”) Indexes
                                                          List of Task Force on Climate-related Financial
                                                                                                                  205
                                                          Disclosure ("TCFD") Indexes



                                                                                                                       5
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                                                              FOREWORD BY THE BOARD OF DIRECTORS




Foreword by
the Board of Directors
 [GRI 2-22]     [POJK D.1]




    “The year 2024 marks a pivotal moment for Avian Brands in strengthening its sustainability
    commitment through strategic and innovative measures. In navigating economic, social,
    and environmental challenges, we continue to adapt with a responsive and forward-thinking
    approach. Enhancing operational efficiency, developing environmentally friendly products,
    and empowering employees and communities, are tangible manifestations of our vision to be a
    leading and responsible paint manufacturer. With a spirit of collaboration and innovation, we are
    optimistic about taking greater strides towards a sustainable and colorful future.”



Dear Valued Shareholders and Stakeholders,
With gratitude, we extend our thanks to God Almighty for Avian Brands’ sustainability and achievements throughout
2024. This success comes as a result of the dedication and hard work of the entire team at Avian Brands, who continuously
strive to realize our vision toward a sustainable and colorful future. This year, through the theme Towards a Sustainable and
Colorful Future, we reaffirm Avian Brands’ commitment to sustainability that not only relies on business growth, but also on the
sustainability of the environment and community welfare, towards a brighter future.

Through the publication of this Sustainability Report, we provide a transparent communication platform to share
Avian Brands’ performance and commitment to sustainable growth with our stakeholders. This report highlights our strategic
initiatives related to ESG aspects as a reflection of our responsibility to create positive impacts for all parties involved.



External Situation and Issues that Determine Sustainability:
Economic, Social, and Environmental Perspectives

The year 2024 was marked by various challenges and                market. Additionally, shifts in political leadership across
dynamics, which have influenced various parties in                various countries, including Indonesia, have introduced
responding and setting their policies, both from the              new dynamics that influence economic and social policy
government side as regulators and the corporate side              directions. Persistent economic disparities remain a pressing
as business actors. We observe that in 2024, the world            issue, potentially triggering various social challenges such as
was once again confronted with economic uncertainty,              political instability and social conflicts.
further exacerbated by geopolitical tensions. At the same
time, social and environmental issues have taken center           In the environmental aspect, extreme weather remains
stage on the global agenda, with the impacts of climate           the most significant threat to the global economy in 2024.
change becoming increasingly evident. Rising global               The impact of these climate events has put pressure on the
temperatures and extreme weather events affecting various         global economy since the previous year, and is expected
regions serve as a stark reminder for all of us to act more       to persist. As a company committed to sustainability, we
swiftly in addressing the climate crisis.                         recognize that these challenges are not merely obstacles,
                                                                  but also opportunities for adaptation and innovation.
In the economic context, despite Indonesia showing                In facing these issues, we continue to develop strategies that
its resilience with a stable 5,03% growth and controlled          are not only focused on business growth, but also on how
inflation at 2.26%, global uncertainty remains a challenge.       to positively contribute to the environment, society, and
Sluggish global economic activity, as well as tensions            responsible corporate governance.
over international trade, have affected the domestic




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                                            PT Avia Avian Tbk • 2024 Sustainability Report




     WIJONO TANOKO
• President Director of PT Avia Avian Tbk



                                                                                             7
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    FOREWORD BY THE BOARD OF DIRECTORS




      Sustainability Commitments and Values
      as the Guiding Principles of Our Journey

      In light of evolving sustainability challenges, we have
      established sustainability commitments and values to
      guide Avian Brands’ sustainability journey. We aspire to
      become an integrated, environmentally friendly, leading,
      and trusted paint manufacturing company in Indonesia.
      As part of this vision, we strive to keep growing in a sustainable
      manner by prioritizing the company values encapsulated in
      “CInTA”, i.e. Customer Focus, Integrity, Teamwork, and Agility.
      These values guide our every action and decision, both in
      business operations and in relationships with our customers,
      employees and other stakeholders.

      As a manifestation of our sustainability commitment,
      we have also implemented Sustainability Policies
      consisting of four main pillars, namely Product Quality and
      Environment; Social, Labor and Human Rights; Ethics and
      Governance; and Sustainable Procurement. We thoroughly
      implement each of these pillars in every activity of Avian
      Brands to ensure that every step we take simultaneously
      promotes economic, social and environmental sustainability.
      In addition, we have developed and implemented a clear and
      measurable ESG Roadmap. This Roadmap contains various
      strategic initiatives that constitute our targets, ranging from
      reducing GHG emissions to increasing the use of renewable
      energy and implementing social innovations that contribute
      to achieving the SDGs. We are committed to making this
      grand purpose a reality with every step we take, from the
      short term to the long term, to achieve higher targets
      such as net zero emissions, as well as creating positive social
      impacts for the communities.

      We believe that sustainability is more than just about
      maintaining business continuity, but also about improving
      quality of life. Therefore, aside from our pursuit of positive
      economic results, we are also committed to improving
      the quality of the environment and improving the
      welfare of our employees and neighboring communities.
      We are committed to reducing our environmental impact,
      contributing to social welfare, and playing an active role in
      building a more sustainable world.




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                                                                          PT Avia Avian Tbk • 2024 Sustainability Report




Responding to Challenges and Designing                           Similarly, the growing social challenges, from social
a Sustainable Future with Responsive                             inequality to labor issues, encourage us to focus not only
and Collaborative Strategies                                     on profits, but also on the welfare of employees and society.
                                                                 We understand that investment in employee development
In pursuit of a sustainable future, we adopt responsive and      is a long-term investment that benefits all parties. Therefore,
collaborative approaches to the economic, environmental          we continue to increase the number of training hours to
and social challenges we face. We remain committed               ensure each individual is equipped with relevant skills to
to designing strategies that are not only relevant to            face the upcoming challenges. Our OHS program is also
current conditions but also create long-term, sustainable,       part of our efforts to ensure the welfare of all employees.
positive impacts on the environment and society.                 In addition, through the Avian Brands Peduli program,
We believe that sustainability is at the core of our             we amplify our community empowerment and reach out
Avian Brands’ journey. Therefore, we carefully plan every        to more people in need. We also ensure that each of our
step with a forward-looking approach, integrating social         suppliers adheres to our sustainability standards, thereby
and environmental responsibility principles at the heart of      creating an ecosystem that supports sustainability in every
every decision we make.                                          aspect of our operations.

As part of these efforts, we are also strengthening risk         As a constantly growing company, we believe that
management that is integrated with sustainability                achieving sustainability requires us to evolve alongside the
principles. We identify, evaluate and manage the main            ever-changing world. This philosophy is embedded in
risks that could affect our operations and business              Avian Brands’ journey, and we are confident that by staying
sustainability, including the risks related to climate change,   committed to these principles, we can shape a better and
economic volatility and social dynamics. This risk-based         more sustainable future—not only for us but also for the
approach allows us to better anticipate challenges,              world.
mitigate negative impacts and capitalize on opportunities
that support the achievement of our sustainability vision.
                                                                 Sustainability Performance Achievements
The ever-evolving global economic challenges necessitate         Compared to the Targets
swift adaptation and astute strategies. Amidst geopolitical
uncertainty and market volatility, we are focused on             Implementation of well-measured sustainability strategies
increasing the economic value gained, but in a more              has made 2024 a pivotal year for Avian Brands to advance
inclusive and sustainable manner. We emphasize the value         further along the path of sustainability. Our performance
of product innovation that meets the needs of our customers      achievements not only reflect operational success but also
while delivering products relevant to contemporary               underscore our commitment to balanced growth across
demands. Through comprehensive product diversification           economic, environmental, and social aspects. We have
and extensive distribution network, we strive to ensure          successfully recorded performance milestones that not
that every high-quality paint product that Avian Brands          only meet but also exceed the pre-established targets.
manufactures, is accessible to the general public.               This success is driven by our unwavering commitment to
                                                                 continuous adaptation, innovation, and the creation of
In terms of the environment, we consider climate                 sustainable value across all aspects of our business.
challenges a pressing issue that cannot be overlooked.
Therefore, we are committed to introducing a greater             From an economic perspective, we continue to generate
number of environmentally friendly products, as well             economic value growth through efficiency initiatives
as working towards products that are free of hazardous           and innovation programs. In the operational aspect,
materials, such as lead and chrome. Our major steps              Avian Brands’ manufacturing output reached 197,339
to reduce scopes 1, 2 and 3 GHG, represent part of our           metric tons in 2024, or 95.00% of the target. Despite the
strategy to minimize our environmental impact and                market dynamics, this achievement demonstrates our
align ourselves with the global goal of net zero emission.       business growth and resilience, compared to the previous
Additionally, we also continue to conduct tree planting          year’s manufacturing output of 180,540 metric tons.
initiatives that signify our tangible commitment to              In terms of innovation, we have introduced 15 new products
supporting environmental sustainability.                         to the market, expanding our portfolio with solutions




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                                                                    FOREWORD BY THE BOARD OF DIRECTORS




that are relevant to customer needs. Our commitment                   In the social aspect, Avian Brands remains committed to
to environmentally friendly products is also reflected in             empowering employees and social communities as a priority.
the growing number of Singapore Green Label-certified                 In terms of employee development, we recorded a 12.67%,
products in our portfolio, which is 34 products, up from              increase in employee training hours, to reach 144,528.75
29 in the previous year. Results of this consistent operational       hours compared to 128,278.18 hours in the previous year.
performance are reflected in the 2024 net revenue                     The average training hours per employee also increased by
achievement of IDR7,471.36 billion or 95.50% of the target,           2.52% to 15.51 hours per employee compared to 15.13 hours
an increase of 6.48% compared to IDR7,016.88 billion in 2023.         per employee in the previous year, highlighting our focus
Furthermore, operational efficiencies we implemented have             on developing employee competence as the driving force
boosted profit margins, with profit for the year amounting            of sustainability. Furthermore, the OHS aspect remains a top
to IDR1,663.70 billion or 95,84% of the target, an increase of        priority, with zero fatal work accidents throughout the year.
1.25% from IDR 1,643.10 billion in the previous year.                 On the other hand, the community empowerment program
                                                                      through the Avian Brands Peduli made a remarkable
In the environmental aspect, we consistently strive                   achievement by realizing 195 CSR programs, an increase of
to deliver tangible impacts and contributions. Amidst global          98.98% from the previous year with 98 programs. In addition
demands to contribute to climate change mitigation, we                to education and the environment, this program also aims
managed to record scope 1 and 2 GHG emission reductions               to improve the welfare of the communities around our
of 15.99% compared to the 2021 baseline, exceeding the                operational areas.
minimum 15% target set for 2024. This was reinforced
by the increase in solar panels installed in our manufacturing        The accomplishments achieved in 2024 are testaments to
facilities to 2,280 units, resulting in an increase in the use of     the positive impacts of our commitment to sustainability.
renewable energy mix in our operations to 559,201 kWh or              The awards and recognitions received throughout the year
2,013.12 GJ. We also continued our tree planting initiative           further solidify our position as a leading paint manufacturing
as part of our carbon offset program. Up to the end of 2024,          company not only in terms of operational excellence, but
we have planted a total of 15,000 trees on the slopes of              also environmental and social responsibility. We successfully
Mount Arjuno, 4,935 trees in the Sidoarjo and Serang plant            received various awards, such as the 2024 ESG Award as
areas, and 169 trees around the TKTW operational area.                the Best Issuer in the Capital Market Sector from Yayasan
This has contributed to potential carbon sequestration of up          Keanekaragaman Hayati Indonesia (“KEHATI”), the 2024
to 4,819,379 KgCO2e, while also enriching the biodiversity            ESG Award in the Chemicals Sector for the Environment
of the areas.                                                         Category from Katadata, Recognition for its Initiative in
                                                                      Organizing Blood Donation in 2023 from the Indonesian
As a manifestation of sustainability commitment, Avian                Red Cross of Sidoarjo Regency, Annual Report Award 2023
Brands considers innovation as a key factor in promoting              from the KNKG, inclusion in Forbes’ “200 Best Under A Billion
a more environmentally friendly manufacturing pattern.                2024” list, PROPER National Green Rating from the Ministry
Among the strategic steps we have taken is to change the              of Environment and Forestry of the Republic of Indonesia,
packaging material, from multi-material to fully recyclable           Top 50 Big Capitalization Public Listed Company from the
mono-material. Not only is this in line with global efforts to        Indonesian Institute for Corporate Directorship, as well as
reduce plastic waste, but it also improves recycling process          Green Industry Leader in the 2024 Green Future Summit
efficiency, thereby contributing to a more sustainable                from Sun Energy.
circular economy. Apart from innovations in packaging,
Avian Brands also implements an integrated vertical                   We believe that through continued innovation,
supply chain system to ensure that the raw materials used             collaboration, and commitment to sustainability, Avian
comply with strict environmental and social standards.                Brands is able to play a greater role in supporting
Each supplier of Avian Brands has passed comprehensive                sustainability agendas, including net zero emissions by 2050.
assessments related to resource efficiency, implementation            With firm determination and vision, we are optimistic that
of environmentally friendly practices, and compliance with            Avian Brands will continue to grow and inspire a greener,
fair and responsible social principles. With this approach,           more equitable, and more sustainable future.
Avian Brands is able to control product quality and
sustainability from upstream to downstream, ensuring that
the entire manufacturing process is consistent with our
sustainability values.




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                                                                             PT Avia Avian Tbk • 2024 Sustainability Report




Sustainability as an Opportunity: Prospects of Greener Business

More than just a challenge, sustainability also brings a tremendous opportunity for us to shape a greener and more responsible
future. We believe that the measures we have taken thus far will bring about not just positive environmental impacts, but
also strengthen the foundation of our business in the long run. With a clear vision to achieve net zero emissions by 2050,
we have set measurable targets to reduce GHG emissions, not only in Avian Brands’ direct operations, but also throughout the
supply chain. We understand that for real change to happen, every part of Avian Brands’ system has a role to play.

In conjunction with our emission reduction efforts, we aim to continue our tree planting program with the determination
to directly improve environmental quality. Every tree we plant epitomizes Avian Brands’ commitment to taking part in
maintaining the balance of the ecosystem and contributing to the carbon sequestration needed to address the challenges of
climate change. However, our sustainability is not only reflected in environmental management, but also in our commitment
to human empowerment. In light of our perspective for greener business, we are expanding our focus to generate greater
opportunities for employee and community development. Through ongoing training programs, we provide opportunities for
individuals to develop skills that are relevant to the increasingly sustainability-oriented world. We also continue to scale up the
social impacts of our Avian Brands Peduli programs, ensuring that the communities around us directly benefit from our growth.

In addition, considering the global trend toward green energy transition, we also continuously innovate in utilizing renewable
energy resources, with the aim of reducing dependence on fossil energy sources. In a world increasingly concerned with
sustainability, we recognize that every small step we take can lead to profound change. Therefore, we look at every initiative
we undertake, from emission reduction to social empowerment, as an integral part of Avian Brands’ commitment to creating
greener and more sustainable business prospects. We believe that sustainability is not just a principle, but also a massive
opportunity for us to innovate, grow, and generate greater positive impacts.



Appreciation

To conclude, we sincerely express our deepest gratitude to all stakeholders for their collective support in Avian Brands’
sustainability journey. Our achievements would not have been possible without the dedication, hard work, and commitment
of everyone involved. We greatly appreciate the contributions made by every individual and group, who have played an active
role in making our vision for a greener and more sustainable future a reality.

We certainly still have a long way to go, but with the spirit of collaboration and integrity that we all share, we are confident
to face upcoming challenges and transform them into greater opportunities. We are committed to keep moving forward, to
maintain mutually supportive relationships, and to bring about positive impacts to the world around us. This way, we will
continue to innovate and grow together, shaping a more sustainable future for generations to come.




                                             On behalf of the Board of Directors of
                                                     PT Avia Avian Tbk,




                                                       Wijono Tanoko
                                                        President Director




                                                                                                                                11
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                                                     SUSTAINABILITY PERFORMANCE OVERVIEW




Sustainability
Performance Overview



                                             Medium Risk                                  Ecovadis
                                            Sustainalytics                              Silver Medal
                                           Achieved Morningstar                        Improved EcoVadis
                                           Sustainalytics Score of                      Score from Bronze

                                               22.6                                          to Silver




                                            Maintained the Green PROPER rating from
               PROPER            Green      the Ministry of Environment and Forestry
                                            for 3 consecutive years



                                              AVIA stocks’ inclusion in the 45 best
                    ESGQ 45 IDX KEHATI,       stocks of the Indonesia Stock Exchange
                    ESG SL IDX KEHATI, &      according to the ESGQKEHATI Index,
                                              the 56 stocks with above-average ESG
                     SRI-KEHATI Indexes       performance according to the ESG
                                              Sector Leaders IDX KEHATI Index,
                                              and the 25 best stocks according to
                                              the SRI-KEHATI index




          Investment in
      Sustainability Projects




         IDR   4.21 billion
     Budget for Sustainability Projects
       that support Sustainability




12
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                                                  PT Avia Avian Tbk • 2024 Sustainability Report




Environmentally Friendly Products
                                                             Emission Reduction
An increase of
                               17.24 %
in the number of Environment Friendly Products
Certified with Singapore Green Label, compared
                                                            Reduction of GHG
                                                            emissions of      15.99 %
to 2023
                                                             or
                                                                       11,244.89 TonCO e                    2
                                                             compared to the 2021 baseline year

Avian Brands Peduli CSR
                                                             Use of Environmentally
Implementation of
                        195          CSR
                                     programs                Friendly Heavy Equipment
an increase of
                          98.98 %
                                                            Use of
                                                                      43 Units
                                                            environmentally friendly vehicles such as
compared to 2023, with a total cost of                      forklift, reach truck, counterbalance, and
                                                            pallet mover which represents
                      IDR  2.34 billion                           64.18                of the total heavy
                                                                                    % equipment




Carbon Offset
Planting


     15,000 tree seedlings                                  Renewable Energy Usage
on Mount Arjuno since 2022 with potential
carbon sequestration of                                     Increase in solar panel installation by


     4,017,645 KgCO e                     2                                       1,052 Unit
                                                            leading to the increase in total use of
                                                            renewable energy by

Renewable Material Usage
                                                                                 201.82 %
                        56.30 %
  Increase of                                               compared to the 2021 baseline


in the ratio of renewable materials used in the
manufacturing process, compared to 2023




                                                                                                      13
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                                                                 SUSTAINABILITY PERFORMANCE OVERVIEW




Sustainability of Economic Aspect                                                                [POJK B.1]




                          Description                           Unit            2024          2023               2022
 Financial Performance
 Net Revenues                                              Million Rupiah     7,471,356      7,016,882          6,694,171
 Profit for the Year                                       Million Rupiah     1,663,699      1,643,096          1,400,365
 Operational Performance
 Manufacturing Volumes                                       Metric Tons        197,339       180,540            170,986
 Environmentally Friendly Products
                                                           Product Brand             34            29                 24
 Singapore Green Label Certified Product Categories
 Product or Service Quantity                               Product Brand            105            96                 88
 Local Suppliers Engagement
 Local Suppliers
 Total Local Suppliers                                   Number of Company          217           219                209
 Percentage of Local Supplier Engagement by Entity
                                                                 %                76.14         77.94              76.00
 compared to Total Suppliers
 Local Employees
 Total Local Employee                                          People            8,387*         7,577*             7,231*
 Percentage of Local Labor Involvement in Avian Brands
                                                                 %               90.03*         89.38*             89.54*
 Operational Activities
Notes:
* AVIA, TKTW, and TKBI.




Sustainability of Environmental Aspect                                                                         [POJK B.2]




                          Description                           Unit            2024          2023               2022
 Energy Efficiency
 Total Energy Usage                                              GJ           211,358.89   215,727.57*        212,241.33*
                                                           GJ/Ton Product           0.17         0.18*               0.19
                                                          kWh/Ton Product          47.20        49.74*             52.18*
 Energy Intensity
                                                          Thousand Rupiah/
                                                                               36,137.43    37,775.99*         40,774.22*
                                                            Ton of Product
 Energy Intensity Efficiency                               GJ/Ton Product           0.01         0.01*              0.01*
 Materials Used in Paint Production
 Renewable Materials Purchase                                   Ton            89,589.48     72,903.20          61,888.17
 Non-Renewable Materials Purchase                               Ton            69,528.10     70,887.41          74,937.20
 Total Material Purchase                                        Ton           159,117.58   143,790.61         136,825.37
 Emissions Management**
 Total of Scope 1 and Scope 2 Emissions                       TonCO2e          11,244.89    11,299.92*         11,414.23*
 Intensity of Scope 1 and Scope 2 Emissions              KgCO2e/Ton Product        23.26        24.45*             25.16*
 Total of Scope 3 Emissions                                   TonCO2e         154,786.52             0                  0




14
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                                                                                           PT Avia Avian Tbk • 2024 Sustainability Report




                        Description                                      Unit                    2024                 2023                  2022
 Water Management
 Total Water Usage                                                     Megaliter                  142.48                 141.68               113.98
                                                                    Megaliter/Ton
 Water Intensity                                                                                  0.0007               0.0008*                0.0008
                                                                      Product
 Reduction of Hazardous Waste Generation
 Reuse of Industrial Waste Water                                          Ton                   2,650.14              1,820.24              2,482.98
 Reuse of Washing Solvent                                                 Ton                     151.19                 166.27               180.87
 Hazardous Waste
                                                                          Ton                     733.94                 886.77               946.96
 (liquid and solid managed by third parties)
 Non-Hazardous Waste                                                      Ton                     166.99                 185.07               157.68
 Discharge Water                                                       Megaliter                     4.80                  3.83                    4.14
 Biodiversity Preservation***
 Total Trees Planted                                                     Trees                    20,794                 14,880                6,797
 Type of Trees Planted                                                   Type                         169                       94                   69
 Carbon Sequestration Value                                             KgCO2e                 4,835,028           1,200,987                941,337
Notes:
*   Data restated.
** Scope 3 GHG emission is being measured only for 2024.
*** Data represents accumulated trees planted over the years by Avian Brands around the locations of AVIA, TKTW, and the slopes of Mount Arjuno.




Sustainability of Social Aspect                                                                             [POJK B.3]




                        Description                                      Unit                   2024*                2023*                  2022*
 Community Development and Empowerment (Pengembangan dan Pemberdayaan Masyarakat or “PPM”)**
 Number of PPM Program                                              Total Program                  195                    98                   27
 Cost of PPM Program                                                Million Rupiah               2,344             1,995***                 1,978
 Manpower Management
 Total Employees (Including Outsourcing)                                People                   9,322               8,483*                 8,082*
 Total Female Employees (Including Outsourcing)                         People                   2,109               1,724*                 1,626*
 Number of Participants in Competence Development                       People                   7,632                6,173                 3,096
 Total Recordable Injury Rate                                             Rate                    1.57                   2.16                 2.01
 Total Recordable Incident Frequency Rate                                 Rate                    2.05                   2.69                 1.74
Notes:
*   AVIA, TKTW and TKBI;
** AVIA; and
*** Data restated.




                                                                                                                                                          15
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16
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        PT Avia Avian Tbk • 2024 Sustainability Report




      About
Avian Brands




           “As the paint market leader in
          Indonesia as well as one of the
   biggest paint manufacturers in Asia,
 Avian Brands continues to strengthen
its position through an integrated and
     reliable business ecosystem. Avian
 Brands constantly focuses on product
 innovation and management that not
    only maintains a competitive edge,
       but also prioritizes sustainability
       in every aspect of its operations.
      With this approach, Avian Brands
             is committed to continually
       delivering high-quality products
       while promoting sustainable and
                environmentally friendly
                     business practices.”


                                                         17
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                                                     ABOUT AVIAN BRANDS




Avian Brands
Information


                                          PT Avia Avian Tbk
                                                      [GRI 2-1]




                                                 Headquarter
                                               [GRI 2-1]    [POJK C.2]

                                        Jl. Raya Surabaya – Sidoarjo KM. 19
                                  Desa Wadungasih, Kec. Buduran, Sidoarjo 61252
                                               Jawa Timur, Indonesia


                                                            Business Sector
                                                              [GRI 2-6]
                                                            Manufacture and trade of paints and printing inks,
                                                            varnishes, lacquers, adhesives or glues, mortar or
                                                            ready-mixed concrete.
     corsec@avianbrands.com
     investor.relations@avianbrands.com
                                                            Date of Establishment
                                                            March 1, 1983


                                                            Legal Form Status
     (62-31) 8968000    www.avianbrands.com                   [GRI 2-1]

                                                            Limited Liability Company


     Social Media                                           Legal Basis of Establishment
                                                              [GRI 2-1]

                                                            PT Avia Avian was established based on Deed of
                                                            Establishment of Limited Liability Company No. 06
                                                            dated March 1, 1983, as amended by Deed No. 63 dated
                                                            May 23, 1983, both drawn up before Indrawati
     Avian Brands                                           Setiabudhi, S.H., a Notary in Malang. The deed has
                                                            been approved by the Minister of Justice of the
                                                            Republic of Indonesia by the Resolution of the Ministry
                                                            of Justice of the Republic of Indonesia with Decree
                                                            No. C2-4948.HT01.01 Th83 dated July 5, 1983, and
     avian.brands       @avianbrands                        has been registered with the Malang District Court
                                                            No. 016/PP/PI/VIII/1983 dated August 8, 1983.




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                                                             PT Avia Avian Tbk • 2024 Sustainability Report




    Shareholding      [GRI 2-1]                   Branch Office
                                                  Avian Brands Building
                                                  Jl. Ahmad Yani No. 317
                                                  Surabaya 60234
                                                  Jawa Timur, Indonesia
                                                    (62-31) 99850500/99850600


                                                  Address of Manufacturing Facilities               [GRI 2-1]

                                                  Sidoarjo
                                                  Jl. Raya Surabaya – Sidoarjo KM. 19
                                                  Desa Wadungasih, Kec. Buduran
                                                  Sidoarjo 61252
                                                  Jawa Timur, Indonesia
      PT Tancorp Surya Sentosa         : 36.60%
                                                    (62-31) 8968000
      PT Wahana Lancar Rejeki          : 32.49%
      Archipelago Investment Pte Ltd   : 6.30%    Serang
      Robert Christian Tanoko          : 2.30%
                                                  Jl. Raya Serang KM. 60
      Rudi Tanoko                      : 1.68%
                                                  Kawasan Pancatama 5 Kav. 50
      Rony Tanoko                      : 0.80%
                                                  Leuwilimus, Leuwi Limus, Cikande
      Treasury Stock                   : 1.88%
                                                  Kabupaten Serang 42186
      Public (each below 5%)           : 17.95%
                                                  Banten, Indonesia
                                                    (62-254) 402655



Stock Code
AVIA

Listing of Shares on the Stock Exchange
December 8, 2021
on the Bursa Efek Indonesia


Total Employees of AVIA, TKTW, and TKBI
(including Outsourced Employees)
  Male:
  7,213 Employees
  Female:
  2,109 Employees




                                                                                                                19
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                                    ABOUT AVIAN BRANDS




Sustainability
Vision and Mission             [POJK C.1]




                                      VISION
                                                  To become an integrated,
                                                  environmentally friendly,
                                                  leading, and trusted
                                                  paint company in
                                                  Indonesia.




MISSION
     To provide added value
     to stakeholders through
     the development of
     various quality paints.




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                                PT Avia Avian Tbk • 2024 Sustainability Report




COMPANY
VALUES

          Customer Focus
           Able to make (internal and external) customers and their needs as
           the main focus in a positive and productive working relationship.




          Integrity
           Be honest in words, have the commitment and consistency in
           acting according to rules, norms, and morality.




          Teamwork
           Ability to be part of a group, work with the group members, and
           contribute to the achievement of the group’s goals.




          Agility
           Ability to be agile, flexible, and assertive in anticipating, initiating,
           and taking advantage of any opportunity, as well as to avoid
           negative consequences from the changes.




                                                                                 21
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                                                                                                                              ABOUT AVIAN BRANDS




Business, Product, and Service Segments
 [GRI 2-6]               [POJK C.4]
Referring to the business segment information disclosed in the Consolidated Financial Statements of PT Avia Avian Tbk
audited by a Public Accounting Firm (Kantor Akuntan Publik or “KAP”), Avian Brands conducts business activities in two main
segments, i.e., architectural solutions and trading goods segments. Both segments reflect the diversification of Avian Brands’
business in delivering quality products and services tailored to the needs of different markets. For more detailed information on
each business segment, including each segment’s contribution and achievements, a comprehensive explanation is disclosed
in the Annual Report, which is published separately from this Sustainability Report. Brief information about products of
Avian Brands is described as follows:




                                                                                                              Architectural Solutions
                                                          Wall                                                             Wood and Metal                                                           Waterproofing



     Sunguard        Sunguard           Supersilk            Supersilk       Supersilk      Supersilk Basic        Platinum        Avian 3 in 1      Avian Cat Kayu         No Drop         No Drop Beton          No Drop         No Drop Basic      No Drop
     All-In-One                         Semi Kilap           Anti Noda                                                              Anti Karat          dan Besi           Anti Panas       dan Batu Alam                                          Bitumen Black




   Avitex Gold      Avitex Anti          Avitex              Avitex Cat     Avitex Wizz          Aquamatt         Avian Cling       Avian Cling     Glovin Cat Kayu         No Drop             No Drop            No Drop            No Drop         No Drop
                       Viruz            Eksterior             Tembok                                               Synthetic      Zinc Chromate      dan Tembok            Kolam Ikan          Plus 3 in 1        Serat Fiber         Plaston         Mortar




     Aries Gold      Aries Bling          Aries Cat                                                              Yoko Cat Kayu    Avian Cling         Admiral Cat         No Drop Tape          No Drop           No Drop            Pro-X 207
                                          Tembok                                                                  dan Tembok      Water Based           Kapal                                  Tile Grout       Dempul Instan



                                        Wood Care and Glue                                                                                                                       Others




                        Wood Eco Series                              Avian Lem     Avian Lem Avian Non-Sag       Absolute Roof     Avitex Cat      Yoko Cat                                                  Giant Mortar      GM 265 Acian        Giant Mortar
                                                                    Epoxy Super   Epoxy Hemat Epoxy Super          Coating       Genteng & Seng Genteng & Seng                                                   220         Abu-Abu Ekonomis          270

                                                                                                                                  Roof Paint


                                                                                                                                                                                                          GM 275 Acian           Giant Mortar GM 385 Perekat Bata
                          Boyo Series                               Avian Non-Sag Epoxy Hemat Lem Putih VIP                                                                                              Putih Ekonomis              380       Ringan Ekonomis
                                                                                                 PVAc




                                                                                                                  Suzuka Cat      Suzuka Spray       Admiral Thinner   VIP Pengupas     VIP Paint            Giant Mortar       Giant Mortar        Pro-X 208
                                                                                                                 Duco Otomotif                         Serbaguna        Cat Tembok      Remover                  420                L500
                  Boyo Series                 Boyo Politur           Admiral Wood Filler Epoxy
                                                 Spray
                                                                                                                     Autorefinish and                 Thinner              Wall Paint                                       Instant Cement
                        Wood Care                                                    Glue                              Spray Paint                                          Peeler


                                                                                                                   Trading Goods
                                                          Pipes                                                                            Furniture                                                                Furniture




            Power Max                                               Power                            Quad                                                                                                              Homecare
                                                                                                                                                  Activ




            Category                                                                                                                  Product Name
 Wall Paint                                           •    Sunguard All-In-One;                                        •      Avitex Gold;                                                 •     Aries Bling;
                                                      •    Sunguard;                                                   •      Avitex Anti Viruz;                                           •     Aries Gold;
                                                      •    Supersilk Semi Kilap;                                       •      Avitex Eksterior;                                            •     Aries Cat Tembok;
                                                      •    Supersilk Anti Noda;                                        •      Avitex Cat Tembok;                                           •     Aquamatt;
                                                      •    Supersilk;                                                  •      Avitex Wizz;                                                 •     Everglo Kids Care;
                                                      •    Supersilk Basic;                                            •      Avitex 4kids;                                                •     No Odor Medicare;
                                                      •    Brilliant Cat Tembok Interior;                              •      Avitex One Coat;                                             •     No Odor;
                                                      •    Brilliant Cat Tembok Eksterior;                             •      Avitex Cat Tembok Dapur &                                    •     Jasmine; and
                                                                                                                              Kamar Mandi;                                                 •     Fres.




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                                                                                  PT Avia Avian Tbk • 2024 Sustainability Report




         Category                                                         Product Name
 Special Effect Paint    • HomeDeco Glow In The Dark;          • HomeDeco Glitz; and                   • HomeDeco Metallic.
                         • HomeDeco Magnetic;
 Waterproofing           •   No Drop Anti Panas;               •   No Drop Membran;                    • No Drop Plus 3in1;
                         •   No Drop Beton dan Batu Alam;      •   No Drop Serat Fiber;                • No Drop 100; and
                         •   No Drop;                          •   No Drop Mortar Anti Bocor;          • PRO-X 207.
                         •   No Drop Basic;                    •   No Drop Tape;
                         •   No Drop Bitumen;                  •   No Drop Tile Grout;
                         •   No Drop Kolam Ikan;               •   No Drop Dempul Instan;
 Wood and Metal Paint    • Admiral Cat Kapal;                  • Avian Cat Kayu dan Besi;              • Avian Cat Alumunium;
                         • Avian Cling Synthetic;              • Glovin Cat Kayu dan Besi;             • Cat Besi Anti Karat Avian 3 in 1;
                         • Platinum;                           • Yoko Cat Kayu dan Besi;                 and
                                                                                                       • Avian Cling Water Based.
 Wood Care               • Wood-Eco Woodstain Water-           • Boyo Wood Stain Solvent-Based;        • Boyo Clear Coat NC
                           Based;                              • Boyo Politur Vernis Water-Based;        Solvent-Based;
                         • Wood-Eco Woodstain Solvent-         • Boyo Politur Vernis                   • Boyo Politur Melamin; and
                           Based;                                Solvent-Based;                        • Boyo Politur Spray.
                         • Wood-Eco Politur Eksterior P03;     • Boyo Wood Filler Solvent-Based;
                         • Wood-Eco Politur Interior P01;      • Boyo Sanding Sealer NC
                                                                 Solvent-Based;
 Primer                  • Avian Cling Zinc Chromate;          • Lenkote Alkali Resisting Primer;      • Belmas Zinc Chromate; and
                         • Avian Zinc Chromate;                • Lenkote Wall Sealer;                  • Suzuka Epoxy Filler.
                         • Avitex Alkali Resisting Primer;     • Yoko Cat Dasar Kayu dan Besi;
 Putty                   • Lenkote Plamir Tembok               • Avitex Plamir Tembok; and
                           (Wall Putty);                       • Aries Gold Wall Putty.
                         • No Odor Wall Putty;
 Roof Paint              • Absolute Roof Coating;              • Avitex Cat Genteng & Seng; and        • Yoko Cat Genteng & Seng.
 Instant Cement          • GM 220 Plamir Instan ;              • GM 275 Acian Putih Ekonomis;          • GM 480 Perekat Keramik
                         • GM 260 Acian Abu-Abu;               • GM 380 Perekat Bata Ringan;             Dinding & Lantai;
                         • GM 265 Acian Abu-Abu                • GM 385 Perekat Bata Ringan            • GM L500 Bonding Adhesive;
                           Ekonomis;                             Ekonomis;                               and
                         • GM 270 Acian Putih;                 • GM 420 Perekat Keramik                • GM 510 Tile Grout.
                                                                 Ekonomis;
 Glue                    • Avian Lem Epoxy Super;              • Avian Non-Sag Epoxy Hemat;            • Viplas; and
                         • Avian Lem Epoxy Hemat;              • Lem Putih VIP PVAc;                   • Admiral Wood Filler Epoxy.
                         • Avian Non-Sag Epoxy Super;          • Lem Putih MAX PVAc;
 Stone Coating           • No Lumut Solvent-Based; and         • No Lumut Water-Based.
 Autorefinish and        • Suzuka Spray;                       • Suzuka 2:1 PU Clear Coat; and         • Suzuka 4:1 PU Clear Coat.
 Spray Paint             • Suzuka Cat Duco Otomotif;
 Floor Coating           • Avian Roadline Paint;               • Avian Cat Paving; and                 • Avian Cat Lapangan.
 Thinner                 •   Admiral Thinner Serbaguna;        •   Avia Thinner Lacquer Super;         •   Thinner 1633;
                         •   Avian Thinner Enamel;             •   Aries Thinner Lacquer A;            •   Thinner 1634;
                         •   Avian Thinner B Asli;             •   Aries Thinner Lacquer A Special;    •   Thinner 1601; and
                         •   Avia Thinner Lacquer A;           •   Thinner 16213;                      •   Thinner 1602.
                         •   Avia Thinner Lacquer A Special;   •   Thinner 1660;
 Cement Additive         • No Drop Plaston.
 Others                  • VIP Pengupas Cat Tembok;            • PRO-X 111;                            • Pro-X-110; and
                         • VIP Paint Remover;                  • Pro-X-208;                            • Pro-X-222.
                         • Avitex Biocidal Wash;
 Supporting Products     •   Basic Paint Roller;               •   Synthetic Brush;                    •   Masking Tape;
                         •   Green Brush;                      •   Budget Paint Roller;                •   Seal Tape;
                         •   Yellow Brush;                     •   All Paints Paint Roller;            •   Drywall Tape;
                         •   Plastic Scrapper;                 •   Budget Roller Cover;                •   Fiberglass Tape;
                         •   Mini Refill;                      •   Regular Roller Cover;               •   Roof Drain;
                         •   Mini Roller;                      •   All Paints Roller Cover;            •   Kran Air Taman;
                         •   Paint Tray;                       •   Abrasive Paper;                     •   Seal Tape Ekonomis;
                         •   White Brush;                      •   Abrasive Cloth Roll;                •   Basic Paint Tray Set; and
                                                                                                       •   Paint Tray Set.



Further information on Avian Brands’ products and services can be found in the Annual Report, which is presented independently
with this Sustainability Report, Avian Brands’ website, as well as various social media and other platforms of Avian Brands.




                                                                                                                                         23
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                                                                     ABOUT AVIAN BRANDS




Organizational Scale                                                 [POJK C.3]




                     Description                          Unit                    2024         2023          2022
 Number of Employees         [GRI 2-7]   [GRI 207-4]
 Avian Brands’ Employees                                                           1,663*        1,615*       1,533*
 Outsourcing Employees                                   People                    7,659*        6,868*       6,549*
 Total                                                                             9,322*       8,483*       8,082*
 Production Volume
 Total Manufacture                                     Metric Tons                197,339      180,540      170,986
                                                   Manufacturing
 Total Manufacturing Facilities                                                          2            2             2
                                                      Plants
 Operating Revenue
 Net Revenues                                                                 7,471,356       7,016,882    6,694,171
 Profit Before Income Tax Expenses                 Million Rupiah             2,068,594       1,992,143    1,745,247
 Profit for the Year                                                          1,663,699       1,643,096    1,400,365
 Total Capitalization      [POJK C.3a]
 Total Assets                                                                11,060,975      11,166,987   10,792,122
 Total Liabilities                                 Million Rupiah             1,429,095       1,245,498    1,217,237
 Total Equity                                                                 9,631,880       9,921,489    9,574,885
Notes:
* AVIA, TKTW, and TKBI.




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                                                                 PT Avia Avian Tbk • 2024 Sustainability Report




Operational Areas                           [GRI 2-1]   [POJK C.3]




                                                                          Wholly-owned Distribution Center 124
                                                                          Wholly-owned Mini Distribution Center 15
                                                                          Independent Distribution Center   38




                             Product Distribution Areas

    Wholly-owned        Wholly-owned Mini                   Independent                       Number of Retail
  Distribution Center   Distribution Center              Distribution Center                  Outlets Supplied




       Sumatra                Sumatra                           Sumatra                             Sumatra

          26                     5                                    8                            11,326
         Java                  Java                                  Java                              Java

          54                     0                                   17                            32,026
      Kalimantan            Kalimantan                         Kalimantan                          Kalimantan

          15                     2                                    4                             5,548
       Sulawesi              Sulawesi                           Sulawesi                            Sulawesi

          14                     2                                    5                             5,303
     Other Areas in        Other Areas in                    Other Areas in                      Other Areas in
       Indonesia             Indonesia                         Indonesia                           Indonesia

          15                     6                                    4                             4,248
        Total                 Total                              Total                               Total
         124                    15                                   38                            58,451




                                                                                                                     25
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                                                                   ABOUT AVIAN BRANDS




Group Structure and Subsidiaries


                                                            PT Avia Avian Tbk




        50.00%                                99.99%                                 99.99%                                67.00%


  PT Bangun Bersama                      PT Tirtakencana                                                              PT Multipro Paint
                                                                            PT Solusi Rumah Praktis
       Solusindo                            Tatawarna                                                                    Indonesia



                                              99.98%


                                         PT Tirtakencana
                                           Batamindo




                                                                                                                          Total Assets
                                                                                                                             Before
                                                                                                         Operational
     Name                        Address                                Business Sector                                   Elimination
                                                                                                           Status
                                                                                                                            (Million
                                                                                                                            Rupiah)
Direct Ownership
                  Jl. Raya Surabaya - Sidoarjo KM. 19,        Wholesale trade of paints, warehousing
PT Tirtakencana
                  Desa Wadungasih, Kec. Buduran,              and storage, and self-owned or leased       Operating         4,176,481
Tatawarna
                  Kab. Sidoarjo, Jawa Timur, Indonesia.       real estate.
                  Avian Brands Building
PT Solusi         Jl. Ahmad Yani No. 317,                     Retail trade of paints, varnishes, and
                                                                                                          Operating              1,066
Rumah Praktis     Kel. Dukuh Menanggal, Kec. Gayungan,        Lacquers, as well as painting.
                  Kota Surabaya, Jawa Timur, Indonesia.
                  Menara Satu Sentra Kelapa Gading
                  7th Floor, Room 6,                          Paint and printing ink industry, varnish
PT Multipro       Jl. Boulevard Kelapa Gading LA 3 No. 1,     industry (including mastics), wholesale
                                                                                                          Operating             33,043
Paint Indonesia   Kel. Kelapa Gading Timur,                   trade of paints, and wholesale trade of
                  Kec. Kelapa Gading,                         various building materials.
                  Jakarta Utara, DKI Jakarta, Indonesia.
Indirect Ownership
PT Tirtakencana
                  Komplek Executive Industrial Park           Wholesale trade of various building
Batamindo
                  Blok D2 No. 8,                              materials, wholesale trade of other
(melalui                                                                                                  Operating             34,708
                  Kel. Belian, Kec. Batam Kota,               construction materials, and retail trade
PT Tirtakencana
                  Kota Batam, Kepulauan Riau, Indonesia.      of furniture.
Tatawarna)
Joint-Venture
                  Sequis Tower Level 15,             Wholesale trade of cement, lime, sand,
PT Bangun         Jl. Jenderal Sudirman Kav. 71,     and stone as construction materials,
Bersama           Kel. Senayan, Kec. Kebayoran Baru, building materials, as well as basic                 Operating             53,536
Solusindo         Kota Adm. Jakarta Selatan,         or industrial chemical materials
                  DKI Jakarta, Indonesia.            and goods.




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                                                                             PT Avia Avian Tbk • 2024 Sustainability Report




Significant Changes in Avian Brands
and Supply Chain                                    [GRI 2-6]   [POJK C.6]




In 2024, no significant changes occurred in Avian Brands         or consolidations. Likewise, with the supply chain,
related to closing or opening new branches, opening              no significant changes impacted Avian Brands in 2024.
or closing new business units, or business mergers




Preventive Approaches or Principles
Avian Brands adopts a preventive approach or principle           Approach or Principle is provided in the Risk Management
through the risk management system that is structured            and Sustainability Opportunities section of the Sustainability
based on the precautionary principle in all of Avian Brands’     Governance chapter of this report.
operational activities. A full description of the Preventive




External Initiatives
In conducting its operational activities, Avian Brands follows and supports several principles and initiatives
developed by other organizations, either in the form of certifications or standards for certain areas, which are recognized
nationally and internationally. In addition to the list of achievements above, Avian Brands also participated in an external
international initiative by becoming one of the signatories of the Anti-Corruption Call to Action with more than 500
other companies worldwide. This initiative was developed at the UN Global Compact Leaders Summit in September
2023 in the United States. The Company’s involvement in this initiative can be seen on the UN Global Compact website,
https://unglobalcompact.org/take-action/action/anti-corruption-call-to-action.




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      Sustainability
           Strategy
                                        [POJK A.1]      [CDSB REQ-02]




  “The sustainability strategy of Avian Brands
     is designed to drive every aspect of Avian
        Brands’ business towards achieving the
    Sustainable Development Goals (“SDGs”),
  focusing on four key pillars, namely Product
        Quality and Environment; Social, Labor
   and Human Rights; Ethics and Governance;
                  and Sustainable Procurement.
    By implementing sustainability principles
         in an integrated manner, Avian Brands
        is committed to providing added value
     and excellence to its stakeholders, as well
          as actively contributing to addressing
environmental and social humanitarian issues
    in the communities around Avian Brands.”


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                                                              SUSTAINABILITY STRATEGY




In an effort to maintain its competitive edge in the Indonesian paint manufacturing industry, Avian Brands places
sustainability at the very heart of its strategy. Beyond offering high-quality products, we are committed to improving the
quality of business practices that promote sustainability in economic, social, environmental, and governance aspects.
Our sustainability principles not only influence each operational decision of Avian Brands, but are also designed as part of
the efforts to support the achievement of the SDGs as well as global targets established by the government and international
organizations.

We believe that consistent implementation of this policy will cement Avian Brands’ position as an innovative and
responsible industry pioneer. With this approach, Avian Brands aims to meet and exceed the expectations of its stakeholders
through creating sustainable added value. To provide a deeper insight into this commitment of Avian Brands, we have
established a sustainability policy consisting of a general policy and a specific policy. We are confident that this integrated
sustainability strategy will contribute to Avian Brands’ long-term goals, deliver sustainable benefits to society, and amplify
Avian Brands’ contribution to the achievement of the SDGs. Further information on the general and specific sustainability
policies of Avian Brands is described as follows:




General Policy                              [GRI 2-23]




The general sustainability policy of Avian Brands is the foundation for our responsible and sustainable business practices.
This general policy is designed to ensure that every aspect of Avian Brands’ operation adheres to sustainability principles.
By implementing this general policy, Avian Brands seeks to establish a framework that supports long-term sustainability,
benefits all stakeholders, and contributes to the broader achievement of the SDGs. Further information on the general
sustainability policy of Avian Brands is described as follows:


                  Complying with and fulfilling all relevant regulations and requirements of sustainable systems (quality,
                  environmental, social, labor, human rights, ethics, governance, and sustainable procurement) and
          1       other requirements set by governments and stakeholders.




                  Planning, implementing, and monitoring best practices of sustainable systems (quality, environmental,
                  social, labor, human rights, ethics, governance, and sustainable procurement).
         2



                  Planning, aligning, implementing, and monitoring our programs related to the Sustainable
                  Development Goals (“SDGs”) and continuously improving the programs with an aim to achieve
         3        the 17 SDGs.




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Specific Policy                                [GRI 2-23]




The general sustainability policy of Avian Brands establishes a firm foundation for all our sustainability initiatives and practices.
Drawing from this general policy, Avian Brands formulates a specific, more detailed policy to address various aspects of
operations in a more specific and targeted manner. This specific policy is designed to integrate sustainability principles,
encompassing quality, environment, social, labor, human rights, ethics, governance and sustainable procurement aspects,
into four key pillars that underpin the sustainability management and implementation across Avian Brands’ operations.
These policy pillars are designed to ensure that every aspect of Avian Brands’ operations effectively contributes to sustainability
objectives and reflects its commitment to sustainability standards in every aspect of its operations. Information on each of
these specific policy pillars is described as follows:




           Product Quality              Social, Labor, and                 Ethics and                      Sustainable
          and Environment                Human Rights                     Governance                       Procurement




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                                                              SUSTAINABILITY STRATEGY




ESG Roadmap


As a manifestation of its commitment to sustainability, Avian Brands has established a clear and measurable Environmental,
Social, and Governance (“ESG”) roadmap to achieve short, medium, and long-term sustainability goals. This Roadmap
incorporates various strategic initiatives, such as GHG emission reduction, increase of renewable energy use, implementation
of social innovations, and comprehensive sustainability management. Each step is designed to support the achievement of
global targets, such as net zero emissions, biodiversity, and generating positive social impacts. With this structured approach,
Avian Brands is optimistic that it can make tangible contributions to environmental preservation, community welfare, and
improved sustainable governance. Information on the ESG roadmap of Avian Brands is described as follows:


ESG Roadmap


             Short-term                                Medium-term                                   Long-term

                 2024                                       2030                                        2040
  • Reduction in scope 1&2 GHG                • Reduction in scope 1&2 GHG                • Reduction in scope 1&2 GHG
    emissions by >15%                           emissions by 50%                            emissions by 75%
  • Installation of 474 kWp solar             • Reduction of scope 3 GHG                  • Reduction in scope 3 GHG
    panels (Sidoarjo)                           emissions by 5%                             emissions by 10% (transition
  • Renewable Energy Usage of                 • 0% lead and chrome contents                 to electric vehicles for
    450,000 kWh                                 in products                                 employees)
  • Social impact assessment                  • Customer satisfaction                     • Carbon Neutral
  • Collaboration on carbon offsets             of >3.5 (Excellent)
  • Sustainalytics: Medium Risk               • Social Return on Investment
  • Ecovadis: Silver Medal                      (“SROI”) score of 1                                     2050
  • ESGQ 45 IDX KEHATI                        • Sustainalytics: Negligible Risk
                                                                                          • Reduction in scope 1&2 GHG
                                                                                            emissions by >95%
                 2025                                                                       (net zero emission)
                                                            2026                          • Reduction of scope 3 GHG
  • Reduction in scope 1&2 GHG                                                              emissions by 15%
    emissions by >25%                         • Reduction in scope 1&2 GHG                • 100% lead-free
  • 82% lead-free & chrome-free                 emissions by >30%                           & chromium-free products
    products                                  • Complete inventory of                     • SROI score of >
  • Biodiversity monitoring                     scope 3 GHG emissions                     • 1 SRI KEHATI
  • Implementation of social                  • Gold PROPER
    innovations
  • Sustainalytics: Low Risk (<20)
  • Ecovadis: Gold Medal




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Support for Sustainable
Development Goals                                            [GRI 2-24]




In its efforts to achieve sustainable growth, Avian Brands not only focuses on the pursuit of positive economic results, but also
remains committed to improving environmental quality as well as the welfare of its employees and surrounding communities.
In this regard, we have implemented sustainable governance principles in every aspect of our operations and the policies
of Avian Brands. This commitment is an integral part of Avian Brands’ contribution to achieving the SDGs as stipulated by
the government. By carrying out this initiative, we aspire to support and accelerate progress towards achieving SDG targets,
while ensuring that every step taken by Avian Brands contributes towards a balance between economic growth, environmental
protection, social welfare, and sustainable governance. The commitment of Avian Brands in supporting the SDGs is further
described as follows:


                                             Product Quality and Environment




                    Clean Water and Sanitation                                       Affordable and Clean Energy




                    Responsible Consumption and
                                                                                     Climate Action
                    Production




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                                                               SUSTAINABILITY STRATEGY




                                              Product Quality and Environment

                                    Sustainability Strategy [POJK A.1]         [CDSB REQ-02]
1. Formulating and implementing short-term, medium-term, and long-term goals, objectives, and programs by considering the
    characteristics, scale, and impact in accordance with the environmental management system, energy management system, and green
    industry, while continuously innovating.
2. Improving quality, competitive, and environmentally friendly products with efficient production costs.
3. Improving service quality, ensuring timely product delivery, meeting customer demands, and providing added value for customers.
4. Opting for materials and machinery with efficient energy use and low greenhouse gas effects for the manufacturing process.
5. Implementing energy efficiency measures and maximizing the use of new renewable energy through monitoring, implementing, and
    encouraging design or development activities across the entire Avian Brands.
6. Conducting efforts to reduce greenhouse gas emissions for scopes one and two through monitoring and implementation across the
    entire Avian Brands operations, up to reporting to stakeholders.
7. Encouraging the use of renewable materials and environmentally friendly chemicals.
8. Implementing raw material efficiency through monitoring, implementing, and encouraging design or development activities across
    the entire Avian Brands.
9. Using water optimally and efficiently in Avian Brands’ activities as well as carrying out water conservation programs.
10. Conducting maintenance and control of air pollution control equipment and machinery.
11. Reducing and controlling Hazardous Material and Hazardous Waste.
12. Controlling non-hazardous solid waste through 3R (Reduce, Reuse, Recycle).
13. Conducting an inventory of water usage, outlets of wastewater, Hazardous and Non-Hazardous Waste, and air pollution.
14. Undertaking efforts to protect and conserve biodiversity.
15. Providing socialization of information related to the safety and security of product applications.
16. Identifying, conducting, and evaluating all company activities through Life Cycle Assessment/LCA integrated with environmental,
    energy, and greenhouse gas emission aspects.
17. Involving the community in continuous improvement of the environmental management system.



                                               Social, Labor, and Human Rights




                    Quality Education                                                 Gender Equality




                    Decent Work and                                                   Industry, Innovation, and
                    Economic Growth                                                   Infrastructure




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                                       Sustainability Strategy [POJK A.1]           [CDSB REQ-02]
1. Ensuring that all personnel within Avian Brands are treated fairly and with dignity based on human rights principles.
2. Ensuring proper and regular participatory consultation processes with all stakeholders.
3. Providing safe and healthy working environments to eliminate hazards and reduce OHS (Occupational Health and Safety) risks.
4. Creating a work environment that is safe, comfortable, motivating, respectful, and free from all forms of harassment.
5. Providing funds and commitment to support the improvement of company personnel’s knowledge, skills, and competence.
6. Ensuring workers are above 18 years of age and that working hours and wage payments are in accordance with applicable laws and
    regulations and that there is no human trafficking.
7. Providing equal employment opportunities and treatment regardless of gender, race, religion, color, ethnicity, class, and non-
    discrimination to persons with disabilities.
8. Ensuring employee preparedness for retirement.
9. Upholding the freedom of assembly, expression, and participation in labor organizations/unions in accordance with the prevailing
    laws and regulations as well as providing room to negotiate and consult with Avian Brands.
10. Respecting the rights of local communities, including indigenous and traditional communities.
11. Participating in community empowerment.
12. Respecting the right of individuals to act without coercion and to maintain control over their personal information, as long as it does
    not relate to or impact Avian Brands.




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                                                                   SUSTAINABILITY STRATEGY




                                                       Ethics and Governance



                     Industry, Innovation, and                                             Peace, Justice, and
                     Infrastructure                                                        Strong Institutions




                                      Sustainability Strategy [POJK A.1]            [CDSB REQ-02]
1. Preventing and taking action against corruption, bribery, fraud, and money laundering.
2. Conducting recruitment and selection of employees free of charge.
3. Avoiding conflict of interest between employees within Avian Brands.
4. Maintaining the ethics and confidentiality of company and supplier data.
5. Providing reliable infrastructure to manage all forms of risks or threats related to Avian Brands’ data security and keeping up with
   technological developments.
6. Ensuring secure, accurate, available data, ease of connection and a variety of user-friendly programs.
7. Ensuring Avian Brands’ neutrality towards any political interests or groups by not being involved materially or non-materially.



                                                     Sustainable Procurement



                     Responsible Consumption and
                                                                                           Partnerships for the Goals
                     Production




                                      Sustainability Strategy [POJK A.1]            [CDSB REQ-02]
1. Selecting suppliers using environmental criteria.
2. Undertaking efforts to reduce scope three greenhouse gas emissions through supplier socialization and monitoring.
3. Selecting suppliers using social and human rights criteria.
4. Providing equal rights and opportunities to all local suppliers and women business owners.
5. Evaluating suppliers’ compliance with all Occupational Health and Safety (OHS) laws and regulations.
6. Selecting vendors and suppliers that do not have mineral conflicts in their procurement practices.
7. Selecting qualified and competitively priced suppliers in a transparent manner.
8. Supplier selection is not based on kinship interests, providing opportunities for multiple vendors to enter the tender process.




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Sustainability Strategy related
to Climate Change                                          [GRI 201-2]       [TCFD STRA.a, STRA.b, STRA.c]




Avian Brands has identified various short-, medium-,                     assessments have been prepared by Avian Brands based
and long-term risks and opportunities related to climate                 on the TCFD framework. We believe that Avian Brands’
change. In the short term, the main risks include operational            strategy may be affected by climate risks in terms of supply
disruptions due to extreme weather, such as floods and                   chain resilience and increased operating expenses due to
heat waves, which may affect supply chains and raise                     stricter environmental regulations. This potential increase
energy and transportation expenses. However, this also                   in costs could affect the revenue and financial position of
creates opportunities for innovations in environmentally                 Avian Brands. Therefore, Avian Brands actively reviews and
friendly products that meet the demands of increasingly                  adjusts its strategies to address these potential risks by
sustainability-conscious customers. In the medium term,                  investing in green innovations and technologies, as well as
risks such as stricter environmental regulations, including              improving efficiency in resource management practices.
carbon taxes and energy efficiency requirements, may
increase the costs incurred by Avian Brands. However,                    Avian Brands is making numerous efforts to address financial
this also opens opportunities for Avian Brands to adopt                  risks attributable to climate change, by allocating capital
green technologies and improve operational efficiency,                   expenditure/capex of 0.91% to environmentally friendly
as well as expand the market for environmentally friendly                product research and development as well as procurement
products. In the long term, risks related to climate change,             of low-emission forklifts. In addition, Avian Brands
such as rising global temperatures and changing weather                  continues to innovate to improve energy efficiency across
patterns, may result in raw material scarcity and increased              all operational lines. Financial planning is also adjusted
production costs. However, opportunities also arise through              to include investments in low-emission technologies, as
developing more sustainable business activities, such as                 well as preparation for changing regulations and market
renewable energy diversification and environmentally                     trends that are increasingly oriented towards sustainability.
friendly product innovation.                                             Strategically, Avian Brands allocates an operating
                                                                         expense/opex budget of IDR355.16 million to diversify
In response to these challenges, Avian Brands has formulated             renewable energy use and IDR110.00 million for tree
a formidable strategy that is resilient to climate-related risks         planting programs as part of its carbon offset strategy. With
and opportunities, taking into account the transition to a               this approach, Avian Brands seeks to mitigate climate risks
low-carbon economy in line with a global warming scenario                while capitalizing on growth opportunities arising from
of 2°C or lower. Climate-related risk and opportunity                    such a transition to a green economy.




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                                                       SUSTAINABILITY STRATEGY




2024
Sustainability Progress




     Product Quality and Environment


         Sustainability Target [TCFD MET.c]                Sustainability Performance Achievements [TCFD MET.c]




      Increasing the number of environmentally               A total of 34 products have received Singapore Green Label
      friendly product mix                                   certification.




                                                             •   Avian Brands successfully increased the number of
      Achieving lead-free and chrome-free products
                                                                 water-based paint products to 82.17%.
      by 2035.
                                                             •   Only 10.40% of paint products contains lead and chrome.




                                                             The 2024 customer satisfaction survey saw an improvement
                                                             compared to 2023, from 3.40 to 3.41 on a scale of 4.00 with
      Improving customer satisfaction.
                                                             a good category. The assessment included product quality,
                                                             delivery quality, and service quality.




                                                             Avian Brands has successfully implemented various GHG
                                                             emissions efficiency programs, achieving the following results
                                                             in 2024:
                                                             • Reducing Scope 1 and 2 GHG emissions by up to 15,99%,
                                                                 compared to the 2021 baseline.
                                                             • Lowering energy intensity by 5.11%;
      Reducing Scope 1 and 2 GHG emissions by 50.00%
                                                             • Increasing solar panel installations by 1,052 units, bringing
      in 2030, compared to the 2021 baseline.
                                                                 the total installations to 2,280 units (1,582 at the Sidoarjo
                                                                 plant and 698 at the Serang plant);
                                                             • Increasing the use of renewable energy mix by 559,201
                                                                 kWh or equivalent to 2,013.12 GJ; and
                                                             • Replacing 6 units of diesel forklifts with electric forklifts
                                                                 (5 at the Sidoarjo plant and 1 at the Serang plant).




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  Sustainability Target [TCFD MET.c]         Sustainability Performance Achievements [TCFD MET.c]


                                               Avian Brands has planted trees in certain locations as well as in
                                               the vicinity of its plants, with the following description:
                                               •   Planting a total of 15,000 trees in the last 3 years on the
                                                  slopes of Mount Arjuno (5,000 in 2024, 5,000 in 2023, and
                                                  5,000 in 2022) with a total potential carbon sequestration
                                                  of 4,017,645 KgCO2e;
Planting trees that can sequester up to
                                               • Planting a total of 5,625 trees consisting of 162 species in
6,692,800 kgCO2e of carbon by 2030.
                                                  the areas of Sidoarjo and Serang plants, with a total carbon
                                                  sequestration of 458,055 KgCO2e; and
                                               • Planting a total of 169 trees consisting of 4 species
                                                  around the TKTW operational area, with a total carbon
                                                  sequestration of 359,328 KgCO2e.




                                               Avian Brands has carried out various programs in order to
                                               identify and reduce the amount of Scope 3 GHG emissions, as
                                               follows:
                                               • Total Scope 3 GHG emissions in 2024 of 154,786.52
                                                   tonsCO2e;
Reducing Scope 3 GHG emissions by 5.00% in     • Organizing socialization on Scope 3 GHG emissions
2035, compared to the 2024 baseline.               reporting to all key suppliers;
                                               • Conducting on-site audits of key suppliers and collecting
                                                   data related to Scope 3 GHG emissions reporting; and
                                               • Conducting an inventory of Scope 3 GHG emissions data in
                                                   accordance with GHG Protocol guidelines.




                                               Avian Brands has carried out various programs in order to
                                               reduce the intensity of water usage, as follows:
Reducing water usage intensity.                • Utilizing the Rainwater Harvesting system; and
                                               • Using reused water from tank washing as a raw material
                                                  mixture.




                                               Avian Brands has implemented an integrated waste
                                               management program, leading to the following results:
Improving waste management.                    • Reduction in disposed Hazardous Waste reaching 17.23%;
                                                  and
                                               • Product waste recycling ratio reaching 16.97 kg/ton.




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                                                       SUSTAINABILITY STRATEGY




     Social, Labor, and Human Rights


                  Sustainability Target                          Sustainability Performance Achievements




       Achieving zero Fatality and zero Lost Time            Avian Brands successfully achieved OHS performance targets
       Injury (“LTI”).                                       related to the number of Fatalities and zero LTI.




       Increasing the number of employee training            Avian Brands successfully exceeded its target for employee
       hours.                                                training hours, reaching 144,528.75 hours.




                                                             Avian Brands realized various community empowerment
                                                             programs, as follows:
                                                             • In the environmental pillar, Avian Brands successfully
                                                                conducted 164 programs, among them was the Desa
                                                                Hijau Berseri (Bersih and Lestari) (Clean and Sustainable
       Increasing the     number of community                   Green Village) Program, focusing on imimproving the food
       empowerment        programs and  their                   security of communities in Wadungasih Village, Sidoarjo;
       beneficiaries.                                        • In the education pillar, Avian Brands successfully conducted
                                                                25 programs, including scholarships for 25 children of
                                                                employees; and
                                                             • In the disaster response pillar, Avian Brands successfully
                                                                conducted 6 programs, one of which was the distribution
                                                                of flood disaster relief.




     Ethics and Governance


                  Sustainability Target                          Sustainability Performance Achievements


                                                             Avian Brands has implemented sustainability governance
                                                             programs in all lines of its operation, with the following
                                                             achievements:
       •   Enforcing a culture of anti-corruption,           • Effective implementation of the whistleblowing system,
           anti-bribery, and anti-fraud within the              with 3 reports submitted through the whistleblowing
           environment of Avian Brands and all                  system in 2024. Based on the report verification results,
           partners.                                            there were no reports related to anti-corruption violations;
       •   Protecting confidentiality of information         • However, the Internal Audit Unit found 1 case of alleged
           and preventing data breaches.                        anti-corruption violation (minor risk category) through its
                                                                audit activities; and
                                                             • All acts above have been resolved in accordance with the
                                                                procedures and regulations of Avian Brands.




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Sustainable Procurement


           Sustainability Target                      Sustainability Performance Achievements



                                                  Avian Brands has realized various programs to improve the
                                                  implementation of sustainability practices throughout the
                                                  supply chain, as follows:
                                                  • Conducting an assessment of 20% of key suppliers which
 Ensure that all suppliers of Avian Brands have
                                                     contribute to 80% of the total purchase value;
 complied with the sustainability aspects as
                                                  • Conducting socialization of sustainability policy to all key
 stipulated by Avian Brands.
                                                     suppliers;
                                                  • Conducting training on scope 3 GHG emissions disclosure
                                                     to key suppliers; and
                                                  • Ensuring suppliers do not have mineral conflicts.




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Evaluation of Sustainability
Strategy Implementation

Avian Brands periodically evaluates the effectiveness of the        objectives in sustainability aspects can be achieved with
implementation of sustainability strategies and initiatives         optimal results. Evaluation of sustainability strategy
under the pillars of Product Quality and Environment;               implementation involves the top management along with
Social, Labor and Human Rights; Ethics and Governance;              related work units. [GRI 3-3]
and Sustainable Procurement. This is part of Avian
Brands efforts to ensure that Avian Brands’ targets and




Challenges and Issues in Implementing
Sustainability Principles and
Future Strategies                                   [POJK E.5]




The implementation of sustainability principles in the operational activities of Avian Brands, has faced various challenges
from multiple sources, both internal and external. These challenges encourage Avian Brands to constantly adapt and seek
innovative solutions. In responding to them, Avian Brands is committed to implementing proactive approaches, which involve
continuous evaluation and dynamic adjustment of strategies. By effectively identifying and addressing these challenges,
Avian Brands strives to not only meet sustainability standards, but also to strengthen its position in facing the changes
and developments in the business environment. Information on those challenges and Avian Brands’ responses thereto,
are described as follows:


                                        Avian Brands Challenges and Response



                 Internal Challenges                                           Avian Brands Response


             1   Building sustainability awareness and culture.                Avian Brands periodically conducts socialization
                                                                               and training on sustainability for all employees.


             2   Producing environmentally friendly products                   Avian Brands implements several key strategies,
                 requires the use of high-quality raw materials                including improving operational efficiency
                 that adhere to sustainability standards.                      through production technology, establishing
                 The use of these raw materials generally results in           partnerships with sustainable suppliers to obtain
                 higher costs compared to conventional products.               high-quality raw materials at competitive prices,
                 This results in increased production costs as well            and continuous research and development to
                 as the cost of goods sold for environmentally                 explore cost-effective innovations that meet
                 friendly products.                                            sustainability standards.




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                 External Challenges                                         Avian Brands Response


             1   High demands from external stakeholders,                    Avian Brands actively realizes its sustainability
                 especially     investors, on      Avian      Brands’        commitments by establishing targets and
                 sustainability achievements in a fairly short time.         implementing effective strategies to deliver
                                                                             tangible results, as reflected in improved ESG
                                                                             rating scores.

             2   Emerging new regulations and policies on                    Avian Brands continuously keeps updated
                 sustainability and reporting thereof, both                  with sustainability policy developments and
                 domestic and international.                                 makes maximum adjustments to meet these
                                                                             requirements.

             3   Limited customer understanding and awareness                Avian Brands implements its strategy by
                 of green products.                                          educating and raising awareness of the customers
                                                                             on the long-term value of environmentally
                                                                             friendly products, including their health and
             4   Environmentally friendly products typically                 environmental impact. In addition, Avian Brands
                 come with relatively higher selling prices than             strives to offer products at a wide range of prices
                 conventional products, which can influence                  in order to reach a broader market without
                 customer decisions.                                         compromising on quality and sustainability.



In addition to the above challenges, Avian Brands also sees opportunities from the implementation of sustainability principles
that can directly improve Avian Brands’ quality and positive image. We are optimistic that consistent and comprehensive
implementation of sustainability principles can foster robust business resilience that will strengthen Avian Brands’
competitiveness. Research and development initiatives undertaken by Avian Brands to create high-quality and environmentally
friendly products provide opportunities and strengths for Avian Brands to remain the public’s first choice.




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                            SUSTAINABILITY STRATEGY




Highlights of Events in 2024

                 January

                             Petik Laut CSR Program: Avian Brands Organized Boat Painting
                             Competition in Manokwari, West Papua

                             Avian Brands Peduli, in collaboration with Depo Makmur Manokwari,
                             organized a painting competition for 50 fishing boats at Ketapang
                             Harbor, Manokwari in celebration of the 169th Anniversary of
                             the Gospel Proclamation. Avian Brands provided wood and metal
                             paints to decorate fishing boats, support the community of Mansinam
                             Island, and strengthen its commitment to the environmental pillar.
                             This CSR program reflects the spirit of #JadiBaruLagi, bringing positive
                             change to Indonesia’s land and seas.




                 February

                             Environmental Protection Program: Avian Brands Conducted
                             Ceremonial Planting of 5,000 Trees on the Slopes
                             of Mount Arjuno

                             In 2023, Avian Brands conducted a ceremonial planting of 5,000
                             trees in the Jendela Langit Tourism Area, Prigen, Pasuruan, as part
                             of its ongoing efforts to reduce the impact of climate change.
                             Up to 2024, Avian Brands has planted a total of 15,000 trees
                             with an estimated carbon emission sequestration of up to
                             4,017,645 tonsCO2e. With this contribution, Avian Brands is able
                             to keep making sustainable positive impacts on carbon emission
                             reduction and nature conservation.




                 March

                             Avian Brands Peduli: Avian Brands Distributed Staple Food
                             Packages to Sidoarjo Residents

                             In the month of Ramadan of 2024, Avian Brands distributed 500
                             staple food packages to Sidoarjo residents through the Avian Brands
                             Peduli program, containing rice, flour, sugar, cooking oil, tea, and
                             instant noodles, as a manifestation of Avian Brands’ concern for
                             the community. This program reflected Avian Brands’ commitment
                             to making a positive impact and fostering the spirit of giving and
                             solidarity in Indonesia.




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April

        Avian Brands Peduli: Painting a Bright Future for Children at
        Peduli Anak Foundation

        Avian Brands contributed to the educational sector by supplying
        2,633 kg of paint for the construction of a Child Care Center in
        Sumbawa. Included in this aid were several of Avian Brands’ flagship
        products, such as Sunguard Emulsion, Avitex Gold, wood and metal
        paints, and primers. Avian Brands continues to positively contribute
        to the community, and is determined to keep bringing new colors
        and hope to children in Indonesia.




May

        Avian Brands was Selected as a Speaker on Environmental
        Management at the Environmental Agency of East Java
        Province Event

        Avian Brands was the only private sector speaker at the Workshop
        for Business and/or Manufacturing Activities Monitoring, organized
        by the Environmental Agency of East Java Province. The Quality
        Assurance & Sustainability Manager, Mr. Eko Hajar Prakoeswo,
        delivered a presentation on emissions, energy and waste
        management. The presence of Avian Brands as a presenter indicated
        the government’s recognition of its success in environmental
        management, being the only paint company in Indonesia to
        achieve the Green PROPER award for three consecutive years,
        from 2022 to 2024.




Juni

        Inclusion in SRI-KEHATI and ESGSKEHATI Indexes as Proof of
        Avian Brands’ Sustainable Business Practices

        Avian Brands made history through its inclusion as a constituent of
        the SRI-KEHATI Index for the period of June 3, 2024, to November
        29, 2024, as announced by the Indonesia Stock Exchange (IDX) on
        May 27, 2024. The index features the 25 best stocks based on ESG
        performance and liquidity assessment. In addition, Avian Brands
        was also included in the IDX KEHATI Sector Leaders ESG Index
        (ESGSKEHATI) in this period, showing a remarkable achievement
        which followed its inclusion in the ESGQKEHATI Index.




                                                                        45
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              SUSTAINABILITY STRATEGY




     July

                 Avian Brands Received the 2024 ESG Award as Best Issuer
                 in the Capital Market Sector

                 A number of issuers and financial institution companies received the
                 2024 ESG Award from Yayasan Kehati for the Capital Market category,
                 as announced on Tuesday, July 30, 2024. Avian Brands was awarded
                 the Best Issuer category for the implementation of environmental,
                 social, and governance aspects. Executive Director of Yayasan Kehati,
                 Riki Frindos, emphasized the significance of promoting ESG and
                 sustainable economy, shifting from a high to a low carbon economy
                 and from a linear to a circular economy.




     August

                 Avian Brands Peduli: Launching of New CSR Innovations
                 in Wadungasih Village, Through the Processing of Catfish and
                 Moringa Leaves for Economic Empowerment of the Community

                 Avian Brands conducted a community empowerment program
                 in Wadungasih Village, focusing on improving the community’s
                 food security. Activities included diversification of urban farming
                 plants, farming of catfish, workshop on processing food from
                 moringa leaves and catfish, procurement of segregated waste bins,
                 training of environmental activists, and revitalization of waste bank
                 facilities.




     September

                 Avian Brands Honored as the Winner
                 of the 2023 Annual Report Award (“ARA”)

                 Avian Brands was named winner of the 2023 ARA Awards
                 in      the       “Non-State-owned/Local        Government-owned
                 Enterprise/Non-Financial Enterprise” category. The award recognized
                 the disclosure of information in the Annual Report and Sustainability
                 Report as well as best practices in corporate governance, which are
                 constantly updated to align with current developments.




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                       PT Avia Avian Tbk • 2024 Sustainability Report




October

           Avian Brands has Implemented the INDI 4.0 Assessment
           Verification by the Ministry of Industry of
           the Republic of Indonesia

           The INDI 4.0 is a reference index used by both the industry and the
           government to assess the level of industry preparedness in adopting
           technologies and systems that support the industrial revolution 4.0.
           The assessment method was carried out in two stages, starting with
           completing online surveys, and followed by field verification at the
           Sidoarjo Head Office. Avian Brands achieved the “mature” category in
           its preparedness results.




November

           Avian Brands Held Annual MCU: Evidence of Avian Family’s
           Concern for Health

           Avian Brands held another Medical Check Up (“MCU”) attended
           by 1,019 employees, including outsourced employees. This MCU
           was designed to monitor employees’ health while detecting
           potential occupational illnesses. This reflects Avian Brands’ tangible
           commitment to the health and well-being of all employees, without
           exception.




December

           Avian Brands Received the Green Industry Leader Award at the
           2024 Green Future Summit

           This award was presented in recognition of Avian Brands’
           commitment to integrating sustainable practices that positively
           impact the environment. As part of its continuous efforts to support
           efficient and environmentally friendly management of natural
           resources, Avian Brands continues to innovate in sustainable
           products and business processes.




                                                                             47
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                                                                   SUSTAINABILITY STRATEGY




Awards, Assessments, and Certifications

       AWARDS

Through consistent implementation of best business practices, Avian Brands has achieved positive recognition and
appreciation from various stakeholders. These awards highlight Avian Brands’ dedication to innovating and operating to the
highest standards, and reflect its efforts to meet and even exceed expectations. These accomplishments not only cement
Avian Brands’ reputation as a company that is committed to quality and integrity, but also exemplify our core values towards
sustainability, which are implemented in every aspect of Avian Brands’ activities. Information regarding awards received by
Avian Brands throughout 2024 is described as follows:




        1                                               2                                       3




2024 ESG Award as Best Issuer in the           2024 Katadata Environmental, Social,    Recognition for Avian Brands’ Initiatives
Capital Market Sector                          & Governance Award (“KESGI”)            in Promoting Blood Donation in 2023
                                               ESG Award in the Chemicals Sector for   Ninth (IX) Highest Number of Blood Donation
                                               the Environment Category                (308 Blood Bags)
Organizer      : Yayasan Keanekaragaman        Organizer       : Katadata              Organizer       : Indonesia Red Cross of
                 Hayati Indonesia (“KEHATI”)   Recipient       : PT Avia Avian Tbk                       Sidoarjo Regency
Recipient      : PT Avia Avian Tbk             Period          : 2024                  Recipient       : PT Avia Avian Tbk
Period         : 2024                                                                  Period          : 2024




        4                                               5                                       6




2023 Annual Report Award                       Green Industry Leader at the            National PROPER Green Rating
                                               2024 Green Future Summit
Organizer      : National Committee on         Organizer       : Sun Energy            Organizer       : Ministry of Environment and
                 Governance Policy (Komite     Recipient       : PT Avia Avian Tbk                       Forestry of the Republic of Indonesia
                 Nasional Kebijakan            Period          : 2024                  Recipient       : PT Avia Avian Tbk
                 Governansi or “KNKG”)                                                 Period          : 2023 - 2024
Recipient      : PT Avia Avian Tbk
Period         : 2024


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                                                                        PT Avia Avian Tbk • 2024 Sustainability Report




                  7                                                                8




Top 50 Big Capitalization Public Listed Company                        Forbes “200 Best Under A Billion 2024”
Organizer      : Indonesian Institute for Corporate Directorship       Organizer       : Forbes
Recipient      : PT Avia Avian Tbk                                     Recipient       : PT Avia Avian Tbk
Period         : 2024                                                  Period          : 2024




   ASSESSMENT

Recognition from various rating agencies on Avian Brands’ sustainability performance, particularly for ESG aspects,
reflects Avian Brands’ achievement in implementing best practices in each sustainability dimension. These assessments
underscore our dedication to operating responsibly and integrating ESG principles into all operations of Avian Brands.
In addition, the successful achievement of these ratings indicates that Avian Brands’ sustainability strategies have proven
effective in positively impacting the environment and surrounding communities. Information regarding ratings received by
Avian Brands throughout 2024 is described as follows:




                       Silver Medal                                                     Medium Risk
                   Organizer : EcoVadis                                     Organizer : Morningstar Sustainalytics
                Recipient : PT Avia Avian Tbk                                   Recipient : PT Avia Avian Tbk
                       Period : 2024                                                    Period : 2024




                                                                                                                         49
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                 SUSTAINABILITY STRATEGY




  CERTIFICATION

Avian Brands’ commitment to responsible business practices is reflected in our efforts to comply with all applicable laws and
regulations, as well as to implement the best national and international standards relevant to our industry. We believe that
obtaining relevant certifications is a crucial step in ensuring that Avian Brands’ operational activities remain professionally
and properly managed, and relevant to the latest developments in the industry. By upholding this commitment, we strive to
maintain the quality and integrity of Avian Brands’ operations, while adapting to best standards and practices that promote
the sustainability and growth of Avian Brands. Information regarding certifications held by Avian Brands up to the end of 2024
is described as follows:



International Standardization Organization (“ISO”)
The ISO certification is an international standard used to assess and recognize Avian Brands’ management systems in
various sectors. This certification reflects Avian Brands’ commitment to operating with the principles of efficiency, quality,
sustainability and safety. By obtaining the ISO certifications in several key areas, Avian Brands ensures the implementation
of best practices that comply with global standards, thus supporting Avian Brands’ performance in creating a safe,
efficient and sustainable work environment. By the end of 2024, Avian Brands had obtained 5 ISO certifications in several areas,
as described below:

                                                                                                     Name of Certification                                                                                                                                                                                                                                                                                                                                                                                                                                              Organizer                                                                                                                                                                                              Validity Period
 ISO 14001:2015 on Environmental Management System 1                                                                                                                                                                                                                                                                                                                                                                                                          PT Lloyd’s Register Indonesia                                                                                                                                                                                                                                                                                 Until February 18, 2025
 ISO 50001:2018 on Energy Management System 2                                                                                                                                                                                                                                                                                                                                                                                                                 PT Lloyd’s Register Indonesia                                                                                                                                                                                                                                                                                  Until March 2, 2025
 ISO/IEC 27001:2013 on Information Security
                                                                                                                                                                                                                                                                                                                                                                                                                                                              Intertek Certification Limited                                                                                                                                                                                                                                                                                Until October 31, 2025
 Management System 3
 ISO 9001:2015 on Quality Management System 4                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               LRQA Limited                                                                                                                                                                                                    Until February 27, 2027
 ISO 45001:2018 on Occupational Health and Safety
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            LRQA Limited                                                                                                                                                                                                    Until October 26, 2027
 Management System 5




     1                                                                                                                                                                                                                                                                                                                                                                                2                                                                                                                                                                                                                                                                                                                                                                                 3
                                                                      Current issue date:              19 February 2022                  Original approval(s):
                                                                      Expiry date:                     18 February 2025                  ISO 14001 - 19 February 2013                                                                                                                                                                                                                                                                                 Current Issue Date:              3 March 2022                      Original approval(s):
                                                                      Certificate identity number:     10424288                                                                                                                                                                                                                                                                                                                                       Expiry Date:                     2 March 2025                      ISO 50001 - 3 March 2022
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Certificate Identity Number:     10430998




          Certificate of Approval                                                                                                                                                                                                                                                                                                                                                         Certificate of Approval
          This is to certify that the Management System of:                                                                                                                                                                                                                                                                                                                               This is to certify that the Management System of:

          PT Avia Avian Tbk                                                                                                                                                                                                                                                                                                                                                               PT Avia Avian Tbk
          Jl Raya Surabaya-Sidoarjo Km 19, Desa Wadungasih, Buduran Sidoarjo, East Java, Indonesia                                                                                                                                                                                                                                                                                        Jl Raya Surabaya-Sidoarjo Km.19, Desa Wadungasih Buduran Sidoarjo, East Java, 61252, Indonesia



          has been approved by LRQA to the following standards:                                                                                                                                                                                                                                                                                                                           has been approved by LRQA to the following standards:

          ISO 14001:2015                                                                                                                                                                                                                                                                                                                                                                  ISO 50001:2018
          Approval number(s): ISO 14001 – 00053962                                                                                                                                                                                                                                                                                                                                        Approval Number(s): ISO 50001 – 00035106

                                                                                                                                                                                                                                                                                                                                                                                          This certificate is valid only in association with the certificate schedule bearing the same number on which the locations applicable
                                                                                                                                                                                                                                                                                                                                                                                          to this approval are listed.
          The scope of this approval is applicable to:

          Manufacture of paint and resin including can making and mortar product.                                                                                                                                                                                                                                                                                                         The scope of this approval is applicable to:

                                                                                                                                                                                                                                                                                                                                                                                          Manufacture of paint and resin including can making and mortar product.




          Luis Cunha                                                                                                                                                                                                                                                                                                                                                                      Luis Cunha

                                                                                                                                                                                                                                                                                                                                                                                          ________________________
          ________________________
                                                                                                                                                                                                                                                                                                                                                                                          Area Operations Manager - SAMEA
          Area Operations Manager - SAMEA
                                                                                                                                                                                                                                                                                                                                                                                          Issued by: PT. Lloyd's Register Indonesia
          Issued by: PT. Lloyd's Register Indonesia
                                                                                                                                                                                                                                                                                                                                                                                          for and on behalf of: LRQA Limited
          for and on behalf of: LRQA Limited
                                                                                                                                                                                                                                                                                                                                                                                          LRQA Group Limited, its affiliates and subsidiaries and their respective officers, employees or agents are, individually and collectively, referred to in this clause as 'LRQA'.
          LRQA Group Limited, its affiliates and subsidiaries and their respective officers, employees or agents are, individually and collectively, referred to in this clause as 'LRQA'.                                                                                                                                                                                                LRQA assumes no responsibility and shall not be liable to any person for any loss, damage or expense caused by reliance on the information or advice in this document or
          LRQA assumes no responsibility and shall not be liable to any person for any loss, damage or expense caused by reliance on the information or advice in this document or                                                                                                                                                                                                        howsoever provided, unless that person has signed a contract with the relevant LRQA entity for the provision of this information or advice and in that case any responsibility or
          howsoever provided, unless that person has signed a contract with the relevant LRQA entity for the provision of this information or advice and in that case any responsibility or                                                                                                                                                                                               liability is exclusively on the terms and conditions set out in that contract.
          liability is exclusively on the terms and conditions set out in that contract.                                                                                                                                                                                                                                                                                                  Issued by: PT. Lloyd's Register Indonesia, LRQA Indonesia, Dea Tower 1 12th Floor, Kawasan Mega Kuningan, Jl. Mega Kuningan Barat IX Kav. E4.3 No.1, Jakarta 12950,
          Issued by: PT. Lloyd's Register Indonesia, LRQA Indonesia, Dea Tower 1 12th Floor, Kawasan Mega Kuningan, Jl. Mega Kuningan Barat IX Kav. E4.3 No.1, Jakarta 12950,                                                                                                                                                                                                             Indonesia for and on behalf of: LRQA Limited, 1 Trinity Park, Bickenhill Lane, Birmingham B37 7ES, United Kingdom
          Indonesia for and on behalf of: LRQA Limited, 1 Trinity Park, Bickenhill Lane, Birmingham B37 7ES, United Kingdom
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Page 1 of 2
                                                                                                                                                                             Page 1 of 1




                                                                                                                                                                             Page 1 of 1                                                                                                                                                                                                                                                                                                                                                                     Page 1 of 2
          Indonesia for and on behalf of: LRQA Limited, 1 Trinity Park, Bickenhill Lane, Birmingham B37 7ES, United Kingdom                                                                                                                                                                                                                                                               Indonesia for and on behalf of: LRQA Limited, 1 Trinity Park, Bickenhill Lane, Birmingham B37 7ES, United Kingdom
          Issued by: PT. Lloyd's Register Indonesia, LRQA Indonesia, Dea Tower 1 12th Floor, Kawasan Mega Kuningan, Jl. Mega Kuningan Barat IX Kav. E4.3 No.1, Jakarta 12950,                                                                                                                                                                                                             Issued by: PT. Lloyd's Register Indonesia, LRQA Indonesia, Dea Tower 1 12th Floor, Kawasan Mega Kuningan, Jl. Mega Kuningan Barat IX Kav. E4.3 No.1, Jakarta 12950,
          liability is exclusively on the terms and conditions set out in that contract.                                                                                                                                                                                                                                                                                                  liability is exclusively on the terms and conditions set out in that contract.
          howsoever provided, unless that person has signed a contract with the relevant LRQA entity for the provision of this information or advice and in that case any responsibility or                                                                                                                                                                                               howsoever provided, unless that person has signed a contract with the relevant LRQA entity for the provision of this information or advice and in that case any responsibility or
          LRQA assumes no responsibility and shall not be liable to any person for any loss, damage or expense caused by reliance on the information or advice in this document or                                                                                                                                                                                                        LRQA assumes no responsibility and shall not be liable to any person for any loss, damage or expense caused by reliance on the information or advice in this document or
          LRQA Group Limited, its affiliates and subsidiaries and their respective officers, employees or agents are, individually and collectively, referred to in this clause as 'LRQA'.                                                                                                                                                                                                LRQA Group Limited, its affiliates and subsidiaries and their respective officers, employees or agents are, individually and collectively, referred to in this clause as 'LRQA'.


          for and on behalf of: LRQA Limited                                                                                                                                                                                                                                                                                                                                              for and on behalf of: LRQA Limited

          Issued by: PT. Lloyd's Register Indonesia                                                                                                                                                                                                                                                                                                                                       Issued by: PT. Lloyd's Register Indonesia

          Area Operations Manager - SAMEA                                                                                                                                                                                                                                                                                                                                                 Area Operations Manager - SAMEA

          ________________________                                                                                                                                                                                                                                                                                                                                                        ________________________

          Luis Cunha                                                                                                                                                                                                                                                                                                                                                                      Luis Cunha




                                                                                                                                                                                              4                                                                                                                                                                                                                                                                                                                                                                               5
                                                                                                                                                                                                                                                                                                                                                                                          Manufacture of paint and resin including can making and mortar product.

                                                                                                                                                                                                                                                                                                                                                                                          The scope of this approval is applicable to:
          Manufacture of paint and resin including can making and mortar product.

          The scope of this approval is applicable to:                                                                                                                                                                                                                                                                                                                                    to this approval are listed.
                                                                                                                                                                                                                                                                                                                                                                                          This certificate is valid only in association with the certificate schedule bearing the same number on which the locations applicable


                                                                                                                                                                                                                                                                                                                                                                                          Approval Number(s): ISO 50001 – 00035106
          Approval number(s): ISO 14001 – 00053962
                                                                                                                                                                                                                                                                                                                                                                                          ISO 50001:2018
          ISO 14001:2015
                                                                                                                                                                                                                                                                                                                                                                                          has been approved by LRQA to the following standards:
          has been approved by LRQA to the following standards:


                                                                                                                                                                                                                                                                                                                                                                                          Jl Raya Surabaya-Sidoarjo Km.19, Desa Wadungasih Buduran Sidoarjo, East Java, 61252, Indonesia
          Jl Raya Surabaya-Sidoarjo Km 19, Desa Wadungasih, Buduran Sidoarjo, East Java, Indonesia



          PT Avia Avian Tbk                                                                                                                                                                                                                                                                                                                                                               PT Avia Avian Tbk
                                                                                                                                                                                                                                                              Current issue date:              28 February 2024                  Original approval(s):
                                                                                                                                                                                                                                                                                                                                                                                          This is to certify that the Management System of:                                                                                                                                                                                                     Current issue date:
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Expiry date:
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 27 October 2024
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 26 October 2027
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   Original approval(s):
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   ISO 45001 - 5 November 2020
          This is to certify that the Management System of:                                                                                                                                                                                                   Expiry date:                     27 February 2027                  ISO 9001 - 28 February 2007                                                                                                                                                                                                                                                                                    Certificate identity number:     10639949
                                                                                                                                                                                                                                                              Certificate identity number:     10582361




          Certificate of Approval                                                                                                                                                                                                                                                                                                                                                         Certificate of Approval
                                                                                                                                                                                                  Certificate of Approval                                                                                                                                                                                                                                                                                                                                                           Certificate of Approval
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Certificate Identity Number:     10430998
                                                                                                                                                                                                                                                                                                                                                                                                                                                      Expiry Date:                     2 March 2025                      ISO 50001 - 3 March 2022
                                                                      Certificate identity number:     10424288                                                                                                                                                                                                                                                                                                                                       Current Issue Date:              3 March 2022                      Original approval(s):
                                                                      Expiry date:                     18 February 2025                  ISO 14001 - 19 February 2013
                                                                                                                                                                                                  This is to certify that the Management System of:                                                                                                                                                                                                                                                                                                                                 This is to certify that the Management System of:
                                                                      Current issue date:              19 February 2022                  Original approval(s):



                                                                                                                                                                                                  PT Avia Avian Tbk                                                                                                                                                                                                                                                                                                                                                                 PT Avia Avian Tbk
                                                                                                                                                                                                  Jl Raya Surabaya-Sidoarjo Km 19, Desa Wadungasih, Buduran Sidoarjo, East Java, Indonesia                                                                                                                                                                                                                                                                                          Jl Raya Surabaya-Sidoarjo Km 19, Desa Wadungasih, Buduran Sidoarjo, East Java, Indonesia



                                                                                                                                                                                                  has been approved by LRQA to the following standards:                                                                                                                                                                                                                                                                                                                             has been approved by LRQA to the following standards:

                                                                                                                                                                                                  ISO 9001:2015                                                                                                                                                                                                                                                                                                                                                                     ISO 45001:2018
                                                                                                                                                                                                  Approval number(s): ISO 9001 – 0044727                                                                                                                                                                                                                                                                                                                                            Approval number(s): ISO 45001 – 0044850

                                                                                                                                                                                                  This certificate is valid only in association with the certificate schedule bearing the same number on which the locations applicable                                                                                                                                                                                                                                             This certificate is valid only in association with the certificate schedule bearing the same number on which the locations applicable
                                                                                                                                                                                                  to this approval are listed.                                                                                                                                                                                                                                                                                                                                                      to this approval are listed.


                                                                                                                                                                                                  The scope of this approval is applicable to:                                                                                                                                                                                                                                                                                                                                      The scope of this approval is applicable to:

                                                                                                                                                                                                  Manufacture of paint, resin, can making and mortar product.                                                                                                                                                                                                                                                                                                                       Manufacture of paint and resin including can making and mortar product.




                                                                                                                                                                                                  Luis Cunha
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Luis Cunha
                                                                                                                                                                                                  ________________________
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    ________________________
                                                                                                                                                                                                  Area Operations Manager - North Asia & SAMEA
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Area Operations Manager - North Asia & SAMEA
                                                                                                                                                                                                  Issued by: LRQA Limited
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Issued by: LRQA Limited

                                                                                                                                                                                                  LRQA Group Limited, its affiliates and subsidiaries and their respective officers, employees or agents are, individually and collectively, referred to in this clause as 'LRQA'.
                                                                                                                                                                                                  LRQA assumes no responsibility and shall not be liable to any person for any loss, damage or expense caused by reliance on the information or advice in this document or                                                                                                                                                                                                          LRQA Group Limited, its affiliates and subsidiaries and their respective officers, employees or agents are, individually and collectively, referred to in this clause as 'LRQA'.
                                                                                                                                                                                                  howsoever provided, unless that person has signed a contract with the relevant LRQA entity for the provision of this information or advice and in that case any responsibility or                                                                                                                                                                                                 LRQA assumes no responsibility and shall not be liable to any person for any loss, damage or expense caused by reliance on the information or advice in this document or
                                                                                                                                                                                                  liability is exclusively on the terms and conditions set out in that contract.                                                                                                                                                                                                                                                                                                    howsoever provided, unless that person has signed a contract with the relevant LRQA entity for the provision of this information or advice and in that case any responsibility or
                                                                                                                                                                                                  Issued by: LRQA Limited, 1 Trinity Park, Bickenhill Lane, Birmingham B37 7ES, United Kingdom                                                                                                                                                                                                                                                                                      liability is exclusively on the terms and conditions set out in that contract.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Issued by: LRQA Limited, 1 Trinity Park, Bickenhill Lane, Birmingham B37 7ES, United Kingdom
                                                                                                                                                                                                                                                                                                                                                                     Page 1 of 2
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       Page 1 of 2




                                                                                                                                                                                                                                                                                                                                                                     Page 1 of 2                                                                                                                                                                                                                                                                                                                                                                       Page 1 of 2
                                                                                                                                                                                                  Issued by: LRQA Limited, 1 Trinity Park, Bickenhill Lane, Birmingham B37 7ES, United Kingdom                                                                                                                                                                                                                                                                                      Issued by: LRQA Limited, 1 Trinity Park, Bickenhill Lane, Birmingham B37 7ES, United Kingdom
                                                                                                                                                                                                  liability is exclusively on the terms and conditions set out in that contract.                                                                                                                                                                                                                                                                                                    liability is exclusively on the terms and conditions set out in that contract.
                                                                                                                                                                                                  howsoever provided, unless that person has signed a contract with the relevant LRQA entity for the provision of this information or advice and in that case any responsibility or                                                                                                                                                                                                 howsoever provided, unless that person has signed a contract with the relevant LRQA entity for the provision of this information or advice and in that case any responsibility or
                                                                                                                                                                                                  LRQA assumes no responsibility and shall not be liable to any person for any loss, damage or expense caused by reliance on the information or advice in this document or
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    LRQA assumes no responsibility and shall not be liable to any person for any loss, damage or expense caused by reliance on the information or advice in this document or
                                                                                                                                                                                                  LRQA Group Limited, its affiliates and subsidiaries and their respective officers, employees or agents are, individually and collectively, referred to in this clause as 'LRQA'.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    LRQA Group Limited, its affiliates and subsidiaries and their respective officers, employees or agents are, individually and collectively, referred to in this clause as 'LRQA'.


                                                                                                                                                                                                  Issued by: LRQA Limited
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Issued by: LRQA Limited
                                                                                                                                                                                                  Area Operations Manager - North Asia & SAMEA
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Area Operations Manager - North Asia & SAMEA
                                                                                                                                                                                                  ________________________
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    ________________________
                                                                                                                                                                                                  Luis Cunha
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Luis Cunha




50                                                                                                                                                                                                Manufacture of paint, resin, can making and mortar product.

                                                                                                                                                                                                  The scope of this approval is applicable to:
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Manufacture of paint and resin including can making and mortar product.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    The scope of this approval is applicable to:

                                                                                                                                                                                                  to this approval are listed.
                                                                                                                                                                                                  This certificate is valid only in association with the certificate schedule bearing the same number on which the locations applicable                                                                                                                                                                                                                                             to this approval are listed.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    This certificate is valid only in association with the certificate schedule bearing the same number on which the locations applicable
                                                                                                                                                                                                  Approval number(s): ISO 9001 – 0044727
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Approval number(s): ISO 45001 – 0044850
                                                                                                                                                                                                  ISO 9001:2015
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    ISO 45001:2018
                                                                                                                                                                                                  has been approved by LRQA to the following standards:
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    has been approved by LRQA to the following standards:


                                                                                                                                                                                                  Jl Raya Surabaya-Sidoarjo Km 19, Desa Wadungasih, Buduran Sidoarjo, East Java, Indonesia
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Jl Raya Surabaya-Sidoarjo Km 19, Desa Wadungasih, Buduran Sidoarjo, East Java, Indonesia

                                                                                                                                                                                                  PT Avia Avian Tbk                                                                                                                                                                                                                                                                                                                                                                 PT Avia Avian Tbk
                                                                                                                                                                                                  This is to certify that the Management System of:
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    This is to certify that the Management System of:


                                                                                                                                                                                                  Certificate of Approval                                                                                                                                                                                                                                                                                                                                                           Certificate of Approval

                                                                                                                                                                                                                                                              Certificate identity number:     10582361
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Indonesian National Standard (“SNI”)
The SNI is a standard applied in Indonesia to ensure the quality, safety, and performance of manufactured products in
accordance with applicable requirements. The SNI certification reflects Avian Brands’ commitment to delivering high-quality
products that not only comply with national quality standards, but are also competitive in a wider market. With this certification,
Avian Brands continues to solidify its position in the domestic market, while simultaneously promoting the achievement
of better standards of quality in every product offered. By the end of 2024, Avian Brands had obtained 2 SNI standards
for 7 products, as described below:

 Name of Certification            Product             Type                      Organizer                           Organizer

 SNI 3564:2014 1           Sunguard                 Exterior   Chempack Product Certification Institute
                                                               of the Center for Standardization, and
                           Aquamatt, Aries                     Services of Chemical, Pharmaceutical and      Until November 3, 2026
 SNI 3564:2014 2           Gold, Avitex, Everglo,   Interior   Packaging Industry, Ministry of Industry
                           Supersilk, and No Odor              of the Republic of Indonesia




           1                                                                2




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                                                               SUSTAINABILITY STRATEGY




Singapore Green Label (“GLS”)

The GLS certification is a recognition for environmentally friendly products that are assessed through strict processes in various
aspects, from environmentally friendly requirements for end users, to consideration of the entire product life cycle by means
of life cycle analysis. This certification is a testament to Avian Brands’ commitment to manufacturing environmentally friendly
products that are safe for customers. This widely recognized certification lends credibility through international accreditation
and ensures that Avian Brands’ products comply with stringent sustainability standards. In addition to opening up new market
opportunities, this certification also brings competitive advantages, reduces environmental impact, and improves production
efficiency, while simultaneously saving costs. Among Avian Brands’ flagship products that have obtained GLS certification are
those of the Avitex series, and by the end of 2024, a total of 34 Avian Brands’ products are GLS-certified, as described below:

                    Product                                Organizer                                Validity Period
 Avitex Alkali Resisting Primer 1                 Singapore Environment Council                  Until January 18, 2025
 Avitex Wizz 2                                    Singapore Environment Council                  Until March 22, 2025
 Brilliant Exterior 3                             Singapore Environment Council                   Until June 13, 2025
 No Drop Basic 4                                  Singapore Environment Council                   Until June 13, 2025
 Avitex Emulsion 5                                Singapore Environment Council                   Until June 13, 2025
 Brilliant Cat Tembok Interior 6                  Singapore Environment Council                    Until July 18, 2025
 Sunguard 7                                       Singapore Environment Council                Until November 24, 2025
 Everglo 8                                        Singapore Environment Council                Until November 24, 2025
 Supersilk 9                                      Singapore Environment Council                Until November 24, 2025
 Avitex Dapur & Kamar Mandi 10                    Singapore Environment Council                Until November 24, 2025
 Aquamatt 11                                      Singapore Environment Council                Until November 24, 2025
 Lenkote Alkali Resisting Primer 12               Singapore Environment Council                Until November 24, 2025
 No Odor 13                                       Singapore Environment Council                Until November 24, 2025
 Supersilk Semi Kilap 14                          Singapore Environment Council                Until November 24, 2025
 No Drop Anti Panas 15                            Singapore Environment Council                Until December 22, 2025
 Avitex Gold 16                                   Singapore Environment Council                Until December 22, 2025
 Avitex 4 Kids 17                                 Singapore Environment Council                 Until February 26, 2026
 Everglo Kids Care 18                             Singapore Environment Council                 Until February 26, 2026
 Avian Cat Lapangan Waterbase 19                  Singapore Environment Council                  Until March 19, 2026
 No Drop Beton dan Batu Alam 20                   Singapore Environment Council                  Until March 19, 2026
 No Drop Kolam Ikan 21                            Singapore Environment Council                  Until March 19, 2026
 Supersilk Anti-Noda 22                           Singapore Environment Council                   Until May 29, 2026
 Lenkote Home Deco Metallic Paint Gold 23         Singapore Environment Council                    Until July 24, 2026
 Sunguard All-In-One 24                           Singapore Environment Council                   Until August 7, 2026
 Avitex Anti Viruz 25                             Singapore Environment Council                  Until August 19, 2026
 Home Deco Glow In The Dark Interior Paint 26     Singapore Environment Council                  Until August 19, 2026
 Home Deco Magnetic Interior Paint 27             Singapore Environment Council                  Until August 19, 2026
 Supersilk Basic 28                               Singapore Environment Council                 Until September 2, 2026
 Home Deco Glitz 29                               Singapore Environment Council                 Until November 9, 2026
 Wood Eco Woodstain Water Based 30                Singapore Environment Council                 Until November 9, 2026
 Avitex Eksterior 31                              Singapore Environment Council                 Until November 9, 2026

 Boyo Special Politur Vernis Water Based 32       Singapore Environment Council                 Until November 9, 2026
 No Lumut Water-Based 33                          Singapore Environment Council                 Until November 9, 2026
 Avitex One Coat 34                               Singapore Environment Council                Until December 21, 2026




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                PT. Avia Avian
 Jl. Raya Surabaya – Sidoarjo Km 19, Desa Wadung Asih,
        Buduran, Sidoarjo 61252, Indonesia



AVITEX ALKALI RESISTING PRIMER
                   032-219-4089
           Environmentally Preferred Paint
 (In accordance to SEC Green Label Category 32: Paints and Surface Coatings)

            Validity: 19 January 2023 to 18 January 2025




            Validity: 19 January 2023 to 18 January 2025

 (In accordance to SEC Green Label Category 32: Paints and Surface Coatings)


           Environmentally Preferred Paint
                   032-219-4089
AVITEX ALKALI RESISTING PRIMER

        Buduran, Sidoarjo 61252, Indonesia
 Jl. Raya Surabaya – Sidoarjo Km 19, Desa Wadung Asih,
                PT. Avia Avian




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                                                             SUSTAINABILITY STRATEGY




Domestic Level (Tingkat Komponen Dalam Negeri or “TKDN”)

The TKDN certification is a recognition of products that utilize domestic components and raw materials, helping to empower
domestic industries and national economic independence. Avian Brands remains committed to obtaining this certification
as part of its sustainability strategy and contribution to domestic economic development. Among its flagship products
that have obtained TKDN certification is the Sunguard All-In-One, which prides itself on high quality with predominantly
domestic components. In total, by the end of 2024, 36 Avian Brands products have successfully obtained TKDN certification as
described below:

                  Product                                  Organizer                             Validity Period
 Aries Gold 1                              Kementerian Perindustrian Republik Indonesia     Until September 15, 2026
 Avian Cat Aluminium 2                     Kementerian Perindustrian Republik Indonesia     Until September 15, 2026
 Avian Cat kayu dan Besi 3                 Kementerian Perindustrian Republik Indonesia     Until September 15, 2026
 Avitex Alkali Resisting Primer 4          Kementerian Perindustrian Republik Indonesia     Until September 15, 2026
 Avitex Anti Viruz 5                       Kementerian Perindustrian Republik Indonesia     Until September 15, 2026
 Avitex Cat Genteng & Seng 6               Kementerian Perindustrian Republik Indonesia     Until September 15, 2026
 Avitex Eksterior 7                        Kementerian Perindustrian Republik Indonesia     Until September 15, 2026
 Avitex Plamir Tembok 8                    Kementerian Perindustrian Republik Indonesia     Until September 15, 2026
 Avitex 9                                  Kementerian Perindustrian Republik Indonesia     Until September 15, 2026
 Boyo Politur Vernis Solvent Based 10      Kementerian Perindustrian Republik Indonesia     Until September 15, 2026
 Lenkote Wall Sealer 11                    Kementerian Perindustrian Republik Indonesia     Until September 15, 2026
 No Drop Anti Panas 12                     Kementerian Perindustrian Republik Indonesia     Until September 15, 2026
 No Drop 13                                Kementerian Perindustrian Republik Indonesia     Until September 15, 2026
 No Odor Medicare 14                       Kementerian Perindustrian Republik Indonesia     Until September 15, 2026
 Supersilk Anti Noda 15                    Kementerian Perindustrian Republik Indonesia     Until September 15, 2026
 Suzuka Cat Duco Otomotif 16               Kementerian Perindustrian Republik Indonesia     Until September 15, 2026
 Avian Paving Paint 17                     Kementerian Perindustrian Republik Indonesia       Until October 19, 2026
 Avian Roadline Paint 18                   Kementerian Perindustrian Republik Indonesia       Until October 19, 2026
 Avitex Gold 19                            Kementerian Perindustrian Republik Indonesia       Until October 19, 2026
 Sunguard All-In-One 20                    Kementerian Perindustrian Republik Indonesia       Until October 19, 2026
 Sunguard 21                               Kementerian Perindustrian Republik Indonesia       Until October 19, 2026
 Supersilk 22                              Kementerian Perindustrian Republik Indonesia       Until October 19, 2026
 Cat Besi Anti Karat Avian 3 in 1 23       Kementerian Perindustrian Republik Indonesia         Until July 12, 2027
 GM 420 Perekat Keramik Ekonomis 24        Kementerian Perindustrian Republik Indonesia      Until September 4, 2027
 GM 510 Tile Grout 25                      Kementerian Perindustrian Republik Indonesia      Until September 4, 2027
 No Drop Mortar Anti Bocor 26              Kementerian Perindustrian Republik Indonesia      Until September 4, 2027
 Avia Thinner Lacquer A Special 27         Kementerian Perindustrian Republik Indonesia      Until September 4, 2027
 Avian Thinner B Asli 28                   Kementerian Perindustrian Republik Indonesia      Until September 4, 2027
 Pro-X 207 29                              Kementerian Perindustrian Republik Indonesia      Until September 5, 2027
 GM 270 Acian Putih 30                     Kementerian Perindustrian Republik Indonesia      Until September 5, 2027
 GM 380 Perekat Bata Ringan 31             Kementerian Perindustrian Republik Indonesia      Until September 5, 2027
 Avian Cling Water Based 32                Kementerian Perindustrian Republik Indonesia      Until November 18, 2027
 Avitex Wizz 33                            Kementerian Perindustrian Republik Indonesia      Until November 18, 2027
 Avian Cling Synthetic 34                  Kementerian Perindustrian Republik Indonesia      Until November 18, 2027
 Avian Cling Zinc Chromate 35              Kementerian Perindustrian Republik Indonesia      Until November 18, 2027
 Avian Zinc Chromate 36                    Kementerian Perindustrian Republik Indonesia      Until November 18, 2027




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                                                              SUSTAINABILITY STRATEGY




Other Certifications

In addition to obtaining ISO, SNI, GLS, and TKDN certifications, Avian Brands has also obtained the Green Industry Certificate
from the Green Industry Certification Institute of the Center for Standardization and Services of Chemical, Pharmaceutical,
and Packaging Industry, Ministry of Industry of the Republic of Indonesia. This is given in recognition of Avian Brands’ efforts
in implementing sustainability principles in industrial processes, from energy efficiency to resource management and the
reduction of environmental impacts. This Green Industry Certificate is valid until September 7, 2026, confirming Avian Brands’
commitment to continuously innovate and improve environmental performance in all operational activities, in line with the
objective to support the development of environmentally friendly industries in Indonesia.




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Membership in Associations                                                    [GRI 2-28]     [POJK C.5]




In an effort to expand its network and stay informed of the latest developments in the business environment,
Avian Brands actively joins various associations relevant to its business activities and status as a public company.
Membership in these associations allows Avian Brands to participate in important industry conversations, gain valuable
insights, and adapt to changing regulations and market trends. This involvement not only supports the development of
Avian Brands’ business strategies, but also reinforces its commitment to responsive and sustainable business practices.
Information regarding Avian Brands’ membership in associations is described below:




                                                     Indonesian Paint Producers Association

                                                     Scale		                    : National
                                                     Status of Avian Brands: Member




                                                     Indonesian Public Listed Companies Association

                                                     Scale		                       : National
                                                     Status of Avian Brands        : Member




                                                     Indonesian Synthetic Resin Association

                                                     Scale		                       : National
                                                     Status of Avian Brands        : Member




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               PT Avia Avian Tbk • 2024 Sustainability Report




   Determination
     of Contents
    and Materials
       of Report


    “Determination of contents and materials
       of Avian Brands’ Sustainability Report is
  carried out through identification processes
involving internal and external stakeholders.
 Through such involvement, we collect inputs
 from various parties related to Avian Brands’
    operations, taking into account key issues
    relevant to the paint industry sector, such
   as the economic, environmental, social and
   governance impacts. These material topics
 are then prioritized based on their relevance
           and significance to the sustainability
        of Avian Brands, allowing us to present
  transparent and accurate information while
supporting the achievement of Avian Brands’
                           sustainability goals.”


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                                                               DETERMINATION OF CONTENTS AND MATERIALS OF REPORT




Stakeholder Engagement
 [GRI 2-29]   [POJK E.4]   [SASB RT-CH-210a.1.]


For us, stakeholders mean entities or individuals affected by the activities, products and services of Avian Brands. On the other
hand, they also play a critical role in influencing the successful implementation of Avian Brands’ strategies and achievement of
its objectives. Therefore, stakeholder engagement is an essential step to understand and address the needs of each group in
an appropriate and responsible manner, consistent with applicable regulations. We do this by maximizing our resources, while
ensuring that every action of Avian Brands supports the long-term interests of our stakeholders as well as the operational
viability of Avian Brands. In the process, Avian Brands constantly pays attention to compliance with corporate social
responsibility, concern for environmental issues, and taking into account the priority scale in building communication with
various strategic partners.

Avian Brands identifies internal and external stakeholder groups. Internal stakeholders consist of Shareholders and Investors,
as well as employees. On the other hand, external stakeholders include suppliers, communities, governments, store customers,
and product users. Certain other stakeholder groups that are not significant, such as distributors and mass media, are not
included in this report, as they are not relevant to the Avian Brands’ business.




Internal Stakeholders

       Shareholders and Investors                                                                                             1



                                       Significant Topics and Stakeholders’ Needs

                                       •   Business development;
                                       •   Financial and operational performance; and
                                       •   Dividend payment.


                                       Method of Engagement and Frequency of Implementation

                                       •   Convention of General Meeting of Shareholders annually or as needed.
                                       •   Submission of Annual Report and Sustainability Report on a yearly basis; and
                                       •   Provision of facilities for information access.



   Response to Stakeholders’ Needs

   •    Strategizing to improve economic performance and business sustainability;
   •    Adjusting the implementation of sustainability principles in Avian Brands;
   •    Stipulating policy on dividend payment; and
   •    Providing the latest information about Avian Brands on various media, such as Avian Brands and stock exchange
        websites.




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      Employees                                                                                                        2



                                    Significant Topics and Stakeholders’ Needs

                                    •   Fair and responsible management of labor practices;
                                    •   Occupational health and safety (“OHS”);
                                    •   Business continuity; and
                                    •   Competence and career development.


                                    Method of Engagement and Frequency of Implementation

                                    •   Provision of employee complaint facilities;
                                    •   Convention of meetings between management and employee representatives
                                        through the Bipatrit Cooperation Agency as needed; and
                                    •   Implementation of complaints surveys as needed.


  Response to Stakeholders’ Needs

  •    Preparing and complying with employment contracts and company regulations related to labor management;
  •    Providing adequate OHS facilities and/or infrastructures in all operational areas; and
  •    Organizing education and training activities as well as promotions.




External Stakeholders

      Supplier                                                                                                         1



                                    Significant Topics and Stakeholders’ Needs

                                    •   Fair and transparent procurement practices;
                                    •   Compliance with employment contracts;
                                    •   Productive and mutual business relationships; and
                                    •   Environmentally friendly supply chain strategies.


                                    Method of Engagement and Frequency of Implementation

                                    •   Convention of meetings with suppliers as required;
                                    •   Periodic audits and assessments of vendors; and
                                    •   Provision of complaint facilities for suppliers.


  Response to Stakeholders’ Needs

  •    Preparing employment contracts that are favorable to both parties;
  •    Procuring goods and services in accordance with GCG principles;
  •    Complying with the obligations as stipulated in the employment contracts; and
  •    Ensuring vendors have implemented business practices that consider environmental impacts.




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         General Public                                                                                                 2



                                        Significant Topics and Stakeholders’ Needs

                                        •   Health and safety operations;
                                        •   Avian Brands’ participation in helping to improve the welfare of the community;
                                            and
                                        •   Community development program.


                                        Method of Engagement and Frequency of Implementation

                                        Provision of communication and complaint facilities for the surrounding community.


                                        Response to Stakeholders’ Needs

                                        •   Creating employment opportunities for local communities; and
                                        •   Implementing CSR programs for the community through Avian Brands Peduli.




         Government                                                                                                     3



                                        Significant Topics and Stakeholders’ Needs

                                        •   Compliance with relevant applicable regulations;
                                        •   Payment of tax obligations and non-tax state revenues (penerimaan negara bukan
                                            pajak or “PNBP”); and
                                        •   Disclosure of violations.


                                        Method of Engagement and Frequency of Implementation

                                        •   Submission of Annual Reports, Sustainability Reports, and other reports on a
                                            quarterly and annual basis;
                                        •   Payment and reporting of taxes and PNBP on a monthly or annual basis; and
                                        •   Provision of violation reporting through a whistleblowing system.


     Response to Stakeholders’ Needs

     •    Ensuring compliance with all regulations applicable to Avian Brands;
     •    Paying tax and PNBP obligations;
     •    Conducting certifications and assessments by external parties; and
     •    Disclosing incidents of violations that occur within Avian Brands.




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    Store Customer                                                                                                     4



                                   Significant Topics and Stakeholders’ Needs

                                   •   Product and service information;
                                   •   Marketing communications;
                                   •   Quality of products and services;
                                   •   Product labeling;
                                   •   Customer opinions and needs; and
                                   •   Improvement of customer satisfaction.


                                   Method of Engagement and Frequency of Implementation

                                   •   Implementation of customer satisfaction surveys as required; and
                                   •   Provision of complaint facilities for customers.


Response to Stakeholders’ Needs

•    Updating product and service information;
•    Registering Avian Brands’ products with certification bodies; and
•    Maintaining product and service quality, including customer health and safety aspects.




    Product-Using Customers                                                                                            5



                                   Significant Topics and Stakeholders’ Needs

                                   •   Product and service information;
                                   •   Marketing communications;
                                   •   Quality of products and services;
                                   •   Product labeling;
                                   •   Customer opinions and needs; and
                                   •   Improvement of customer satisfaction.


                                   Method of Engagement and Frequency of Implementation

                                   •   Implementation of customer satisfaction surveys as required; and
                                   •   Provision of complaint facilities for customers.


Response to Stakeholders’ Needs

•    Updating product and service information;
•    Registering Avian Brands’ products with certification bodies; and
•    Maintaining product and service quality, including customer health and safety aspects.




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Material Topics of Sustainability Report

We prepared the Sustainability Report as a means of communication to stakeholders, which contains Avian Brands’
sustainability performance in 4 main pillars, namely Product Quality and Environment; Social, Labor, and Human Rights; Ethics
and Governance; and Sustainable Procurement. Publication of this report reflects our commitment to accountability and
transparency by presenting a comprehensive picture of the impact of Avian Brands’ operations on economic, environmental
and social conditions in the surrounding areas. More than just a reporting instrument, this Sustainability Report also serves
as concrete evidence of Avian Brands’ contribution to achieving the SDGs. Thus, this report is a testament to our active role in
integrating sustainability into every aspect of Avian Brands’ business operations and strategies.

In preparing this Sustainability Report, we refer to the reporting principles outlined in GRI 1: 2021 Baseline. This approach
ensures that Avian Brands’ Sustainability Report is prepared based on credible and accountable international standards,
ensuring that the information presented is relevant, accurate and comprehensive. These principles help us to identify and
highlight the most significant material topics, ensuring that any issues that matter to our stakeholders and Avian Brands are
addressed proportionally. The reporting principles outlined in GRI 1: 2021 baseline are further described as follows:


                 Accuracy                                                                                                     1
                 We report accurate and sufficiently detailed information to enable a comprehensive and relevant
                 assessment of Avian Brands’ impacts and contributions.


                 Balance                                                                                                      2
                 We report information in a neutral manner and provide a balanced picture of Avian Brands’ impacts and
                 contributions.


                 Clarity                                                                                                      3
                 We present information in a way that is accessible and understandable.



                 Comparability                                                                                                4
                 We select, compile, and report information consistently to enable stakeholders to analyze changes and
                 progress made in managing Avian Brands’ impacts and contributions over time and to analyze these
                 impacts in relation to the impacts of other organizations.


                 Completeness                                                                                                 5
                 We provide sufficient information to assess Avian Brands’ impacts and contributions during the reporting
                 period.


                 Sustainability Context                                                                                       6
                 We report information on Avian Brands’ contributions in the broader context of sustainable development.



                 Timeliness                                                                                                   7
                 We report information regularly and make it available in a timely manner for stakeholders to make informed
                 decisions.


                 Verifiability                                                                                                8
                 We collect, record, compile, and analyze information so that the information presented can be scrutinized
                 to determine its quality.




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Identification and Determination of Priority Topics                            [GRI 3-1]


In the previous period, we have implemented a process of identifying and prioritizing topics to be discussed in the Sustainability
Report through the active involvement of both internal and external stakeholders of Avian Brands. Each stakeholder group
has shared their views and input on sustainability topics that they deem important and prioritized. The process we have
implemented in identifying and determining material topics for the Sustainability Report is described as follows:


                 Understanding the Organizational Context of the Avian Brands                                                       1
                  Analyzing business activities and relationships, the sustainability context in which these occur, and
                  an overview of stakeholders.


                 Identifying Impacts that Affect the Business                                                                       2
                  Identify the impacts that affect the viability of the Avian Brands in terms of economic, social and governance.



                 Determining Material Topic Limitations                                                                             3
                  Requesting approval from the Management to determine the limitations of material topics that will be
                  the main focus of the sustainability report.


                  Distributing Material Topic Questionnaires                                                                        4
                  Drafting and distributing questionnaire forms to collect input on material topics that are relevant
                  to stakeholders.


                  Accumulating the Results of the Material Topics Questionnaire                                                     5
                  Collecting and summarizing the results of the distributed questionnaires to identify the topics deemed
                  most material by the stakeholders.


                  Requesting Approval from the Management Board                                                                     6
                  Presenting the results of analysis and recommendations related to the material topics, to the management
                  board for approval. This approval aims to ensure that the identified topics are relevant and in line with
                  the company’s business priorities.


                  Determining Material Topics of Sustainability Report                                                              7
                  Disclosing the Sustainability Report based on agreed material topics.



We have engaged the perspectives of relevant stakeholders and experts in the process of determining priorities of material
topics. Through this process, we discovered significant issues relevant to the chemical manufacturing industry standards,
particularly for paint manufacturing. The feedback we received remains our primary reference in determining the material
topics to be addressed in the Sustainability Report, ensuring that any issues of importance to stakeholders remain well
accommodated and at the center of Avian Brands’ attention.



List of Material Topics            [GRI 3-2]


We compiled the list of material topics for this Sustainability Report based on the results of identification, derived from the
stakeholder engagement conducted by Avian Brands in the previous period. We observe that the inputs from the previous
survey remain relevant as references in preparing this year’s Sustainability Report. Given the adequacy and validity of the
information collected, we have determined that the material topics of discussion in this Report have not changed compared




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                                                                 DETERMINATION OF CONTENTS AND MATERIALS OF REPORT




to the previous period. In addition, these topics have also been selected based on their impacts on Avian Brands and its
stakeholders, and therefore are deemed relevant for the present time. Information regarding the material topics of Avian
Brands’ 2024 Sustainability Report is described as follows:

List of Material Topics and Explanations


                    Product Quality and Environment


                           Material Topic : Responsible Procurement of Raw Materials & Products
 Sub-Topic
 • Percentage of renewable materials;                             •     Percentage of product packaging recovered and reprocessed by
 • Percentage of recycled materials used;                               Avian Brands; and
                                                                  •     Sustainable products launched by Avian Brands.

 GRI-Standard Disclosures                                             Relation to SDGs
  GRI 301




                                             Material Topic : Environmental Protection
 Sub-Topic
 • Environmental and ecological protection;                       •     Waste management and reduction; and
 • Water management;                                              •     Material recycling.
 • Energy management and reduction practices;

 GRI-Standard Disclosures                                             Relation to SDGs
  GRI 302    GRI 303     GRI 306




                                              Material Topic : Climate Change Actions
 Sub-Topic
 • Transition to clean and affordable energy                      •     Monitoring and evaluation of GHG emissions; and
 • GHG emission reduction target (Scope 1, 2, 3);                 •     Carbon neutral and Net Zero Carbon commitments.
 GRI-Standard Disclosures                                             Relation to SDGs
  GRI 305




                    Social, Labor, and Human Rights


                                            Material Topic : Public Impact and Relations
 Sub-Topic
 • Community development programs or welfare activities (CSR);    •     Impact assessment; and
 • Community engagement;                                          •     Total employees recruited from local communities.
 GRI-Standard Disclosures                                             Relation to SDGs
  GRI 202    GRI 413




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                                         Material Topic : Talent/Skill Attraction and Retention
Sub-Topic
•    Employee training and career development;                      •     Employee retention.
•    Employee benefits; and
GRI-Standard Disclosures                                                Relation to SDGs
 GRI 401    GRI 404




                                     Material Topic : Occupational Health, Safety, and Security
Sub-Topic
•    OHS management system;                                         •     Hazard identification;
•    Prevention of occupational accidents or disasters;             •     Incident assessment and investigation; and
•    Employee participation and training on OHS;                    •     Promoting worker or employee health.
GRI-Standard Disclosures                                                Relation to SDGs
 GRI 403




                                                     Material Topic : Human Rights
Sub-Topic
•    Diversity of employee composition;                             •     No discrimination;
•    Hiring people with disabilities;                               •     Elimination of child and forced labor;
•    Female proportion;                                             •     No sexual harassment; and
•    Decent and equal wages;                                        •     Rights of local communities.
•    Care and concern for employees;
GRI-Standard Disclosures                                                Relation to SDGs
    GRI 202     GRI 405        GRI 406     GRI 408
    GRI 409



                                            Material Topic : Labor Management/Relations
Sub-Topic
•    Freedom of association;                                        •     Labor practice complaint mechanism; and
•    Mutual negotiation;                                            •     Minimum notice of changes in the work environment.
GRI-Standard Disclosures                                                Relation to SDGs
 GRI 402    GRI 407




                                         Material Topic : Customer Relationship Management
Sub-Topic
•    Product quality and safety;                                    •     Marketing communications; and
•    Customer opinions and needs;                                   •     Improvement of customer satisfaction.
•    Product labelling;
GRI-Standard Disclosures                                                Relation to SDGs
 GRI 416    GRI 417




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                    Ethics and Governance


                            Material Topic : Corporate Governance and Operational Performance
Sub-Topic
• Corporate governance mechanisms;                                   •     Independence of the Board of Commissioners and the Board of
• Governance structure and composition;                                    Directors;
• Composition and selection of the Board of Commissioners and the•         Remuneration policy;
  Board of Directors;                                                •     The role of the highest governance organ in sustainability; and
• Diversity of the Board of Commissioners and the Board of Directors;•     External guarantees.
GRI-Standard Disclosures                                                 Relation to SDGs
 GRI 2




                     Material Topic : Integrity Management and Compliance with Laws and Regulations
Sub-Topic
•    Code of conduct;                                                •     Political contributions;
•    Healthy business competition;                                   •     Compliance with laws and regulations (economic, environmental,
•    Anti-Corruption;                                                      social); and
•    Taxation governance;                                            •     Disclosure of violations.
GRI-Standard Disclosures                                                 Relation to SDGs
 GRI 205    GRI 207     GRI 415




                                        Material Topic : Information Safety Management
Sub-Topic
•    Information security policies and systems;                      •     Protection of data security of all company stakeholders.
•    Information breach risk control and measures; and
GRI-Standard Disclosures                                                 Relation to SDGs
-                                                                        -




                    Sustainable Procurement


                                           Material Topic : Supply Chain Management
Sub-Topic
• Sustainable procurement and supply chain measures (policies, assessments, training, documentation, and reporting for suppliers); and
• Environmentally friendly supply chain strategies.
GRI-Standard Disclosures                                                 Relation to SDGs
 GRI 308    GRI 414




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                                                                                                                          PT Avia Avian Tbk • 2024 Sustainability Report




Material Level

Furthermore, to determine the level of materiality of the Sustainability Report content, a mapping of material topics was
conducted based on a stakeholder survey. The mapping results show an overview of the materiality level of the Sustainability
Report content below:



                                                                                                                                  Customer
                                                                                                                                   Service                    Occupational
                                                                                                                                 Management                    Health and
                                                                                                                                                                 Safety

                                                                 Integrity Management                                                              Environmental
                                                               and Compliance with Laws                                                              Protection
                                                                                                                                     Information
     Important for Stakeholders




                                                                    and Regulations
                                                                                                                                       Security
                                  High




                                                                                                                                     Management



                                                  Responsible
                                              Procurement of Raw
                                             Materials and Products                                       Skill/Talent
                                                                                              Human      Attraction and
                                                                                              Rights       Retention                                    Climate Change
                                                               Supply Chain                                                                                 Actions
                                  Medium




                                                               Management

                                                                              Community Impact and
                                                                                  Relations




                                                                                           Corporate
                                                                                        Governance and        Labor
                                                                                          Operational      Management/
                                                                                         Performance         Relations
                                  Low




                                           Low                                        Medium                                      High


                                                                                            Important for the Company




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             PT Avia Avian Tbk • 2024 Sustainability Report




   Sustainability
    Governance




     “Sustainability governance serves not
      only as a foundation for Avian Brands
     in implementing responsible business
  practices, but also a means to ensure that
       all operational activities consistently
      contribute to stakeholder interests in
      economic, environmental, social, and
   governance aspects. With this approach,
        Avian Brands remains committed to
   delivering sustainable added value to all
 stakeholders in line with its sustainability
commitment, which serves as a key pillar in
   the business strategies of Avian Brands.”


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                                                               SUSTAINABILITY GOVERNANCE




                                         Avian Brands Achievements             [GRI 3-3]



                  Avian Brands has a sustainability governance policy in place.



                  Avian Brands has conducted Risk & Opportunity Assessments, based on ISO 9001, ISO 14001, ISO 50001,
                  and ISO 45001.



                  The proportion of female representation on the Board of Directors has reached 20.00% since 2022.



                  During the reporting year, Avian Brands was not subject to any fines or significant legal actions,
                  both from authorized institutions as well as from the Financial Services Authority and the Indonesia
                  Stock Exchange.




Commitment to Sustainability Governance
Commitment to sustainability governance is a key pillar that underpins Avian Brands’ business continuity in order to ensure
that every step is taken in accordance with sustainability principles. This sustainability governance is the basis for Avian
Brands’ management processes and mechanisms, which are based on laws and regulations as well as business ethics.
Moreover, sustainability governance also emphasizes concern for all stakeholders as a key priority. Therefore, every policy and
business decision always weigh their impact on the communities, the environment, and other stakeholders.

Through consistent implementation of sustainability governance, we strengthen Avian Brands’ operational foundation
and ensure that all stakeholders receive optimal benefits from our business activities. This commitment also encompasses
proactive efforts in identifying, mitigating, and minimizing risks with potential adverse impacts, both on the business and the
environment. Thus, sustainability governance is more than just a duty but is also a long-term strategy that brings together legal
compliance with social responsibility. Therefore, Avian Brands can continue to grow sustainably while maintaining trust and
reputation in the eyes of stakeholders. Avian Brands implements sustainability governance in accordance with applicable laws
and regulations as well as the 7 core subjects set out in the ISO 26000 on Social Responsibility, as described below:



                                                                                                        Community
     Fulfillment of
                                                                                                        Engagement and


                                                             7
     Human Rights
                                                                                                        Development


                                                      7 Core Subjects
     Environmental                                       ISO 26000                                      Product and
     Matters                                                                                            Customer Issues




     Governance                                                                                         Fair Operational
     Organization                                                                                       Procedures



                                                Employment and Health and
                                                     Safety Practices



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                                                                                  PT Avia Avian Tbk • 2024 Sustainability Report




Structure of Sustainability Governance                                                                                      [GRI 2-11, 2-13]




Avian Brands remains committed to establishing a sustainability organization, comprising a dedicated Department tasked
with bringing sustainability to the core of its operational program strategies, in order to generate sustainable positive impacts
for the community, the environment, the Shareholders, and other stakeholders. Such a department is the Quality Assurance
& Sustainability Department (“QAS”), which is under the direct leadership of the Board of Directors. The Board of Directors is
responsible for ensuring the implementation of Avian Brands’ sustainability Vision and Mission, while also providing strategic
direction on sustainability initiatives. This includes engaging relevant internal stakeholders and ensuring that sustainability
aspects, including ESG management, are effectively carried out and thoroughly considered in every decision and strategy
undertaken by Avian Brands.

The implementation of sustainability initiatives is then delegated to the relevant Departments, ensuring alignment with
the established plans. To ensure effectiveness, regular monitoring and evaluation are conducted through periodic meetings
and structured reports. The QAS Department also plays a role in assessing and managing risks and opportunities related to
decarbonization strategies, risk mitigation, climate change, and ESG rating improvements, to help Avian Brands navigate
global challenges and create sustainable positive impacts.

As part of efforts to strengthen sustainability governance, the QAS Department facilitates cross-functional coordination and
ensures that sustainability principles are integrated into all aspects of Avian Brands’ operations. This includes formulating
climate change mitigation and adaptation strategies, upholding human rights, and raising awareness of the importance of
sustainability among employees and business partners. Through this approach, Avian Brands demonstrates its commitment
to not only fulfilling environmental and social responsibilities, but also to creating added values in line with the Sustainable
Development Goals. Thus, the QAS Department serves as a key pillar in ensuring that Avian Brands continues to grow
sustainably while making tangible contributions to the community, the environment, and all stakeholders.

The diagram below outlines the sustainability governance structure of Avian Brands:



                                                          Boards of Director
                                              Business Strategy, Operations, and Integration

                                                          Executive Leadership




              Quality Assurance and
            Sustainability Department
                                                                                                   Business Units
     Sustainability Strategy and operations; Innovation
       and Implementation; Sustainability Reporting

                Functional Sustainability                                                           All Departments



                                              Reporting Line                 Coordination




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                                                               SUSTAINABILITY GOVERNANCE




The Role of the Highest Governance Organ in Overseeing Impact Management [GRI 2-9, 2-12]                                   [CDSB REQ-01]
GMS demonstrates its commitment to supporting sustainability programs by approving, supervising, and evaluating
Avian Brands strategies and targets, aligned with Sustainable Development Goals, Avian Brands’ Vision and Mission, and
materiality topics.

     Governance Organ                                                    Description
                           The GMS is a governance organ that has the power not granted to the Board of Directors nor the Board
                           of Commissioners within the limits stipulated by the Limited Liability Company Law and/or the Articles
 GMS
                           of Association, as well as a medium for Shareholders to make important decisions related to long-term
                           business continuity.
                           The Board of Commissioners has the duties and responsibilities of supervising and advising the Board
 The Board of              of Directors in managing Avian Brands’ strategy, including implementing GCG principles. The Board of
 Commissioners             Commissioners is assisted by the Audit Committee, the Nomination and Remuneration Committee, and
                           the Good Corporate Governance Committee.
                           The Board of Directors has the duties and responsibilities of managing Avian Brands’ business operations,
                           including managing economic, environmental, social, and governance risks with representative and
 The Board of Directors    managerial authority. The implementation of the duties of the Board of Directors is supported by
                           the Corporate Secretary, the Internal Audit Unit, the Related Party Transaction Committee, as well as
                           management in the Work Units performing direct operational activities. [GRI 2-11]
                           The Audit Committee has the duties and responsibilities to assist the Board of Commissioners in performing
                           supervisory functions, including monitoring and evaluating the implementation of the internal control
 The Audit Committee       system, assessing the implementation of activities and audit results carried out by internal and external
                           auditors, reviewing financial information to be issued by Avian Brands, and monitoring compliance with
                           applicable laws and regulations.
                           The Nomination and Remuneration Committee has the duties and responsibilities to assist the Board
                           of Commissioners in supervising the implementation of the nomination and remuneration process to
 The Nomination and
                           ensure that it is objective, effective, and efficient, as well as to improve the quality, competence, and
 Remuneration Committee
                           responsibility of the Board of Commissioners and the Board of Directors in achieving Vision and Mission of
                           Avian Brands.
                           The Good Corporate Governance Committee has the duties and responsibilities to socialize Business Ethics
 The Good Corporate
                           and Code of Conduct and receive and follow up reports of any complaints of violations of Business Ethics
 Governance Committee
                           and Code of Conduct committed by Avian Brands personnel.
                           The Corporate Secretary has the duties and responsibilities as the liaising party between Avian Brands and
 The Corporate Secretary   the stakeholders, especially Shareholders, capital market authorities, and the public, as well as ensuring
                           Avian Brands compliance with laws and regulations, especially in the capital market sector.
                           The Internal Audit Unit has the duties and responsibilities to conduct assurance activities and provide
                           professional, independent, and objective opinions to the Board of Directors on Avian Brands’ business
 The Internal Audit Unit   activities. In addition, the Internal Audit Unit is expected to assist Avian Brands in increasing value and
                           improving operations, through a systematic approach by evaluating and improving the effectiveness of
                           risk management, internal control, and GCG processes in Avian Brands.
                           The Related Party Transaction Committee has the duties and responsibilities to support the implementation
                           of the duties of the Board of Directors, particularly in terms of managing Avian Brands’ transactions
 The Related Party         with affiliated parties through the provision of input and advice concerning related party transactions
 Transaction Committee     conducted by Avian Brands and its business groups, so that such related party transactions are conducted
                           in accordance with generally accepted business practices, applicable laws and regulations, and comply
                           with fair transaction principles.




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                                                                             PT Avia Avian Tbk • 2024 Sustainability Report




Information related to the Board of
Commissioners and the Board of Directors

Composition of The Board of Commissioners as of December 31, 2024                                            [GRI 2-9]


                                                                                                       Educational Background
          Name                        Position               Gender            Term of Office
                                                                                                              and Skills
 Hermanto Tanoko           President Commissioner              Male                                             Management
 Mohammad Noor                                                                   2021 - 2026
                           Independent Commissioner            Male                                               Economy
 Rachman Soejoeti




Composition of the Board of Directors as of December 31, 2024                                    [GRI 2-9]


                                                                                                      Educational Background
          Name                        Position              Gender            Term of Office
                                                                                                             and Skills
 Wijono Tanoko             President Director                 Male                                           Sales and Marketing
 Ruslan Tanoko             Vice President Director            Male                                        Chemical Engineering
                                                                                2021 – 2026
 Robert Christian Tanoko   Director                           Male                                         Business and Trading
 Kurnia Hadi Sinanto       Director                           Male                                               Accounting
 Angelica Tanisia Jozar    Director                          Female             2022 – 2026                     Engineering




Separation of Roles and Responsibilities of
the Board of Commissioners and the Board of Directors

Avian Brands has established Governance Guidelines for Public Companies, that regulate the separation of roles, duties,
and responsibilities between the Board of Commissioners and the Board of Directors. More detailed information on the
duties and responsibilities of the Board of Commissioners is stipulated under the Board of Commissioners Charter, while
the separation of duties and responsibilities among the Board of Commissioners is stipulated based on the Minutes of the
Board of Commissioners Meeting No. 006/AA/BAR/KOM/IX/2023 dated September 19, 2023. Both guidelines, in general,
regulate the duties of the Board of Commissioners in supervising and providing strategic directions to the Board of Directors.
Likewise, the duties and responsibilities of the Board of Directors are stipulated under the Board of Directors Charter, while
the separation of responsibilities of the Board of Directors is stipulated under the Circular Resolution of the Board of Directors
No. 013/AA/SK/DIR/IX/2023 dated September 20, 2023. Both guidelines, in general, regulate matters relating to the operational
management of Avian Brands.




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                                                              SUSTAINABILITY GOVERNANCE




Furthermore, Avian Brands has also established policy on the Board of Commissioners Reserved Matters, that require Board of
Commissioners’ approval before implementation by the Board of Directors, such as:
1. To sell, encumber, or otherwise dispose of the rights to the immovable property of Avian Brands;
2. To bind Avian Brands as guarantor;
3. To establish a new business or to participate;
4. To transfer investments in other companies, both domestic or foreign;
5. To receive a monetary loan from any party;
6. To grant monetary loan to any party, except in the ordinary course of business and loans to employees and Subsidiaries of
    Avian Brands; and
7. To open branches or representative offices, both inside and outside the territory of the Republic of Indonesia.

Information related to the implementation of duties, authorities, and responsibilities of the Board of Directors and the Board
of Commissioners, is further provided in the 2024 Annual Report of PT Avia Avian Tbk, which is prepared independently from
this Sustainability Report.



Diversity of the Board of Commissioners and the Board of Directors in 2024 [GRI 3-3, 405-1]

                          Age                                 Male                    Female                   Total
 Diversity of the Board of Commissioners
 >50 Years Old                                                     2                       -                        2
 30 –50 Years Old                                                    -                     -                           -
 <30 Years Old                                                       -                     -                           -
 Total Members of the Board of Commissioners                       2                       -                        2
 Ratio of Members of the Board of Commissioners (%)           100.00                       -                   100.00
 Diversity of the Board of Directors
 >50 Years Old                                                     2                       -                        2
 30 – 50 Years Old                                                 2                       1                        3
 <30 Years Old                                                       -                     -                           -
 Total Members of the Board of Directors                           4                       1                        5
 Ratio of Members of the Board of Directors (%)                80.00                   20.00                   100.00


Avian Brands gradually ensures that the composition of the Board of Commissioners and the Board of Directors reflects gender
balance, with no one gender dominating the other. As part of this initiative, Avian Brands has included female representation
in its upper management through the appointment of Mrs. Angelica Tanisia Jozar as Director. With this appointment, the
proportion of female representation on the Board of Directors has reached 20.00% since 2022. Avian Brands considers gender
diversity as a strategic step that provides various fresh perspectives, that contribute to improving decision-making quality at
the upper management level.



The proportion of Senior Management Coming from Local Communities [GRI 202-2]

Avian Brands is committed to involving workers from the local communities in its organizational structure. As such, by the end
of the reporting period, 100.00% of the key positions in Avian Brands are held by Indonesian nationals, with some positions
held by employees coming from the operating areas of each business unit. This reflects Avian Brands’ efforts to empower local
human resources and strengthen relationships with surrounding communities.




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                                                                            PT Avia Avian Tbk • 2024 Sustainability Report




Nomination and Remuneration of the Board of Commissioners and
the Board of Directors [GRI 2-10, 2-19, 2-20]

Nomination of the Board of Commissioners and the Board of Directors
Avian Brands has in place, the Succession Policy in the Nomination Process for Members of the Board of Commissioners and
the Board of Directors of PT Avia Avian Tbk, stipulated on December 27, 2021. This policy is designed to ensure the selection
of suitable, competent candidates who are well suited to the long-term strategy of Avian Brands. The nomination process for
the Board of Commissioners and the Board of Directors begins with identifying needs based on competence and expertise
analysis, and followed by in-depth evaluation of the qualifications, experience and track record of potential candidates.
The Nomination and Remuneration Committee is instrumental in overseeing and recommending the most qualified candidates
to the Board of Commissioners, taking into account their integrity, leadership and competence. Each stage of nomination
upholds transparency, accountability, independence and objectivity, ensuring selected candidates’ suitability with the Vision
and Mission of Avian Brands, as well as commitment to promoting long-term growth and sustainability.

The nomination process for the Board of Commissioners and the Board of Directors also consistently emphasizes the fulfillment
of criteria and requirements set forth in the Board of Commissioners Charter and the Board of Directors Charter. The specific
criteria that have been established include:
1. Be of good character, morals, and integrity;
2. Capable of performing legal acts and committed to complying with laws and regulations;
3. Within 5 years prior to appointment and during his/her term of office:
    A. Has never been declared insolvent;
    B. Has never been a member of the Board of Directors and/or a member of the Board of Commissioners who was found
         guilty of causing a company to be declared insolvent;
    C. Has never been convicted of a criminal act that causes harm to state finances and/or related to the financial sector; and
    D. Has never been a member of the Board of Directors and/or a member of the Board of Commissioners that, during its
         term of office:
         1) has previously failed to convene an Annual General Meeting of Shareholders;
         2) has had a previous report of responsibility as a member of the Board of Directors and/or member of
             the Board of Commissioners refused by the GMS, oror has failed to submit a report of responsibility as a member of
             the Board of Commissioners to the GMS; and
         3) has caused a company that holds a license, approval, or registration from the Financial Services Authority to fail to
             fulfill its obligation to provide Annual Reports and/or Financial Statements to the Financial Services Authority;
4. Possess knowledge and/or expertise in the areas required by Avian Brands; and
5. Has not been found guilty by a court decision.




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                                                                  SUSTAINABILITY GOVERNANCE




Remuneration of the Board of Commissioners                           5. Complying with the Articles of Association of the Avian
and the Board of Directors                                              Brands as well as the applicable laws and regulations,
Meanwhile, the procedure and basis for determining                      and obligation to carry out their duties based on the
remuneration for the Board of Commissioners and                         principles of professionalism, efficiency, transparency,
Directors of Avian Brands, is based on the GMS resolution               independence, accountability, responsibility, and
in which the authority may be delegated to the Board                    fairness, including conducting Board of Commissioners
of Commissioners who takes into consideration the                       Meetings in accordance with applicable regulations;
opinions and recommendations of the Nomination and                   6. Evaluating performance during the financial year,
Remuneration Committee. The structure and amount of                     assessed based on the effectiveness of supervision and
remuneration for the Board of Commissioners and Board                   contribution to achieving Avian Brands’ strategic targets;
of Directors of Avian Brands are carefully regulated to              7. Measuring the Board of Commissioners’ competence
ensure fairness, transparency, and consistency with each                in carrying out its duties and responsibilities, including
member’s performance and responsibilities. Determination                knowledge and expertise relevant to the Avian Brands’
of remuneration amount also takes into account various                  industry; and
factors, such as industry standards in line with Avian Brands’       8. Measuring level of attendance at Board of Commissioners
business scale and activities, duties and responsibilities              meetings, both internal meetings and joint meetings
related to performance achievement, performance targets                 with the Board of Directors.
of each member, as well as the balance between fixed and
variable allowances.                                                 Likewise, performance assessment of the Board of Directors
                                                                     is conducted with a similar approach under the same
Disclosure of more detailed information concerning                   policy, under which assessment is conducted collegially
nomination and remuneration, including the amount of                 by the Board of Commissioners as well as the Board of
remuneration, for members of the Board of Commissioners              Directors itself. The assessment’s main objective is to
and Board of Directors is presented in the 2024 Annual Report        evaluate the effectiveness of leadership and cooperation
of PT Avia Avian Tbk, which is prepared independently from           among members of the Board of Directors in the overall
this Sustainability Report.                                          management of Avian Brands. Aspects of the assessment
                                                                     include the following:
                                                                     1. Leading, managing and controlling the company in
Assessment of the Performance of                                         accordance with the objectives of Avian Brands;
the Board of Commissioners and                                       2. Taking measures to improve the efficiency and
the Board of Directors                                                   effectiveness of Avian Brands;
                                                                     3. Controlling, maintaining and managing assets of Avian
Policy concerning the performance assessment of                          Brands;
the Board of Commissioners of Avian Brands, is based                 4. Preparing annual work plan which contains Avian
on the Performance Assessment Policy of the Board                        Brands’ annual budget and submitting it to the Board of
of Commissioners and the Board of Directors of                           Commissioners for approval before the start of the next
PT Avia Avian Tbk, adopted on December 27, 2021, as                      financial year;
well as other relevant regulations. The policy stipulates            5. Carrying out duties and responsibilities in accordance
that assessment is conducted collegially by members                      with the provisions of the Articles of Association of
of the Board of Commissioners, and not individually.                     Avian Brands and the GMS resolutions;
This assessment is designed to measure the effectiveness             6. Complying with the Articles of Association of Avian
and cooperation of the Board of Commissioners in carrying                Brands as well as the applicable laws and regulations,
out its supervisory duties over the management of Avian                  and obligation to carry out their duties based on the
Brands and in providing strategic advice to the Board of                 principles of professionalism, efficiency, transparency,
Directors. The assessment process is periodically conducted              independence, accountability, responsibility, and
every year, taking into account the achievement of various               fairness, including conducting Board of Directors
key aspects, such as:                                                    Meetings in accordance with applicable regulations;
1. Supervising the management of Avian Brands carried                7. Evaluating performance during the financial year,
    out by the Board of Directors;                                       assessed based on the achievement of Avian Brands’
2. Reviewing, examining and approving the annual work                    operational and financial targets;
    plan of Avian Brands;                                            8. Measuring the Board of Directors’ competence in
3. Carrying out specific tasks assigned to the Board of                  carrying out its duties and responsibilities, including
    Commissioners in accordance with the Articles of                     knowledge and expertise relevant to Avian Brands’
    Association of the Avian Brands, the applicable laws and             industry; and
    regulations, and/or the GMS resolutions;                         9. Measuring level of attendance at Board of Directors
4. Carrying out duties and responsibilities in accordance                meetings, both internal meetings and joint meetings
    with the provisions of the Articles of Association of Avian          with the Board of Commissioners.
    Brands and the GMS resolutions;

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                                                                        PT Avia Avian Tbk • 2024 Sustainability Report




Disclosure of more detailed information concerning the         the latest developments in the economy, finance, related
assessment of performance of the Board of Commissioners        industries, regulations and other matters related to Avian
and the Board of Directors is presented in the 2024 Annual     Brands. Competence development programs include
Report of PT Avia Avian Tbk, which is prepared independently   training and education, seminars, visits, benchmarking,
from this Sustainability Report.                               and brainstorming sessions. In doing so, Avian Brands
                                                               ensures that its Board of Commissioners and Board of
                                                               Directors possess up-to-date insights to inform strategic
Attendance of Board of Commissioners                           decision-making that supports sustainable growth and
and Board of Directors in Meetings                             good corporate governance.

Board of Commissioners Meeting                                 Disclosure of more detailed information concerning the
The convening of Board of Commissioners meetings is            competence development programs attended by the Board
based on the provisions stipulated in OJK Regulation           of Commissioners and the Board of Directors, is presented
No. 33/2014 and the Articles of Association of Avian Brands,   in the 2024 Annual Report of PT Avia Avian Tbk, which is
under which internal meetings shall be convened at least       prepared independently from this Sustainability Report.
once every two months and joint meetings with the Board
of Directors shall be convened at least once every four
months. Throughout 2024, the Board of Commissioners has        Manager of Social and Environmental
convened 6 internal meetings with an average attendance        Sustainability Aspect [GRI 2-12, 2-13] [POJK E.1]
percentage of 100.00%, and 12 joint meetings with the
Board of Directors with an average attendance percentage       The QAS department is key in ensuring that Avian Brands’
of 91.67%.                                                     operations not only meet standards of quality, but also
                                                               contribute to social and environmental sustainability.
Board of Directors Meeting                                     With a holistic approach, the QAS Department integrates
The convening of Board of Directors meetings is based on       sustainability aspects in every stage of the business process,
the provisions stipulated in OJK Regulation No. 33/2014        creating added value that positively impacts stakeholders.
and the Articles of Association of Avian Brands, under
which internal meetings shall be convened at least once        To promote social sustainability, the QAS Department
every two months and joint meetings with the Board of          focuses on conducting Corporate Social Responsibility
Commissioners shall be convened at least once every            (“CSR”) programs designed to improve community
four months. Throughout 2024, the Board of Directors has       welfare. Through the Avian Brands Peduli initiative,
convened 12 internal meetings with average attendance          which focuses on education, environment, and disaster
percentage of 95.00%, and 12 joint meetings with               response programs, Avian Brands aspires to build
the Board of Commissioners with average attendance             harmonious relationships with surrounding communities
percentage of 91.67%.                                          and generate significant social impact.

Disclosure of more detailed information concerning             In the environmental aspect, the QAS Department leads
the attendance in meetings of the Board of Commissioners       various innovative actions to reduce the ecological impact of
and the Board of Directors is presented in the 2024            Avian Brands’ operations. This includes the implementation
Annual Report of PT Avia Avian Tbk, which is prepared          of environmentally friendly technologies, monitoring of
independently from this Sustainability Report.                 GHG emissions, waste management, and efficient use of
                                                               resources such as water and energy. These efforts aim to
                                                               reduce Avian Brands’ carbon footprint in a sustainable
Competence Development of                                      manner.
the Board of Commissioners and
the Board of Directors                                         Going forward, the QAS Department remains committed
                                                               to further strengthening Avian Brands’ sustainability
Avian Brands is committed to continuously improving the        performance.       Key     focuses    include     formulating
competence of the Board of Commissioners and the Board         decarbonization strategies to achieve carbon neutrality,
of Directors, through the competence development policy        improving collaborations with local communities, and
stipulated in the Board of Commissioners Charter and           greater transparency through accountable sustainability
the Board of Directors Charter. This policy requires each      reporting. Through this commitment, Avian Brands hopes
member of the Board of Commissioners and the Board of          to be a catalyst for positive changes within the industry and
Directors to upgrade their knowledge and skills regarding      the environment.




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Governance of Climate Change Management [TCFD GOV.a, GOV.b]

Climate change management is among the central focuses of Avian Brands’ sustainability strategy and is a direct
responsibility of the Board of Directors. As part of this responsibility, the Board of Directors determines strategies,
work programs, and budget allocations required to manage climate risks. Such management is measured through the Key
Performance Indicators (“KPIs”), ensuring that all steps are consistent with risk management policy. The Board of Directors
is also responsible for implementing strategies to mitigate the impacts of climate change on Avian Brands’ operations,
while ensuring that each initiative is integrated into the larger risk management system.

In supervising climate change management, the Board of Directors is assisted by the QAS Department together with the
Environmental Management Committee. The latter is tasked with managing environmental impacts, including those related
to climate change. The QAS department also monitors the ESG Roadmap, which includes Greenhouse Gas emissions,
initiatives towards carbon neutrality, as well as the management of climate-related risks.

Risk assessment includes risk identification based on the pillars of product quality, environment, OHS, and climate change.
This process also involves the identification of risk types in accordance with the TCFD framework, categorized into
two major types: physical risks (e.g., natural disasters, shifts in extreme weather patterns, and rising sea levels) and transition
risks (those related to changes in policies, regulations, or technologies focused on reducing carbon emissions).

Climate-related risks could impact various aspects of Avian Brands’ operations, including its supply chain, infrastructure,
as well as reputation in the eyes of the public and stakeholders. Therefore, Avian Brands ensures that it is equipped with
strategies to mitigate climate risks through adaptation to physical changes, as well as proactive measures related to the
transition to a low-carbon economy. Overall, holistic management of climate risks involves collaboration between the Board of
Directors, the Environmental Management Committee, and the QAS Department, to ensure that Avian Brands is prepared to
face climate change impacts and able to capitalize on opportunities arising from the shift towards a more sustainable economy.




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Sustainability Risk and
Opportunity Management
 [GRI 2-25]    [POJK E.3]   [CDSB REQ-03, REQ-06]     [SASB RT-CH-530a.1.]     [TCFD MET.a]


Avian Brands implements sustainability risk management as part of integrated efforts to ensure all aspects of its operations,
both social and environmental, are managed with a proactive and sustainable approach. Avian Brands adopts principles of
prevention as the main foundation in minimizing the impact of potential events that could harm or compromise business
continuity. In this regard, the implemented risk management approach includes a series of systematic processes, starting from
risk identification, risk level measurement, regular monitoring, to integrated risk control. This risk management framework is
not static, but continuously updated and adjusted to the latest business developments, allowing Avian Brands to adapt to
constantly changing market and regulatory dynamics.

At the initial stage, the development of sustainability risk management starts with building a foundational infrastructure that
includes comprehensive risk management policies, guidelines and procedures. This infrastructure functions as a guide that
must be followed by all risk owners at Avian Brands, with an emphasis on compliance with the risk tolerances established by the
Management. By having reliable risk management in place, Avian Brands is able to identify potential risks in advance, allowing
for swift and precise mitigation measures to be taken in order to minimize or even eliminate any negative impact. Beyond
protecting its assets and reputation, the implementation of effective risk management also plays an important role in creating
added value for Avian Brands. This allows Avian Brands to constantly improve operational performance, drive innovation, and
strengthen its support in achieving strategic targets, including sustainability aspects. As such, risk management is not merely
a means of protection, but also a major engine in realizing Avian Brands’ long-term sustainability vision as well as reinforcing
stakeholder trust and relationships.

Further information on the objectives of implementing sustainability risk management is described as follows:


                             To protect Avian Brands from significant levels of risks that may hinder the achievement of
                 1
                             Avian Brands’ targets.




                             To provide a consistent risk management framework for risks present in business processes
                 2
                             and functions within Avian Brands.




                             To encourage management to act proactively in reducing the risk of loss and to make risk
                 3
                             management a provenance of competitive advantage for Avian Brands.




                             To encourage prudent actions in the face of risk, as an effort to maximize Avian Brands value
                 4
                             in order to achieve stipulated targets.




                             To build an understanding of risk and the importance of risk management, such that it may
                 5
                             become a part of Avian Brands culture.


We consistently identify and manage various types of risks that could potentially influence the achievement of strategic
and operational objectives of Avian Brands. Each type of risk is carefully analyzed to understand its potential impact,
allowing Avian Brands to implement precise and effective mitigation efforts. Through this proactive approach, Avian Brands
is committed to minimizing any adverse impacts and optimizing each opportunity to ensure long-term business continuity.
Information on the types of risks faced by Avian Brands related to sustainability, as well as strategies for responding to them,
are described below.


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Risk Profile and Mitigation Measures of Avian Brands

Avian Brands has conducted a Risk & Opportunity Assessment guided by ISO 9001, ISO 14001, ISO 50001, and ISO 45001.
In 2024, Avian Brands conducted reviews of the risks identified in its environment. The risk management assessment process
is carried out through identifying potential risks, both internal and external to Avian Brands. We also elaborate on the
magnitude of the risk’s impacts, the frequency at which it is likely to occur, and the mitigation measures taken to anticipate the
impacts. Categories of assessed risk systems include quality management systems, Occupational Health and Safety (“OHS”),
environment, and energy. Avian Brands successfully identified 98 risks with various scales of potential impacts. In this report,
Avian Brands only presents 27 risks. The final results of the risk and opportunity assessment are categorized into 4 levels,
namely high, medium, low, and very low.


                                                       Level of Risk Impact

  Level              Status                                                      Definition

      I     Insignificant         Risk that has no impact.
                                  Risk that impacts system failure, damage to property (which affects energy), financial loss,
     II     Marginal              non-compliance with requirements, and occupational illnesses and accidents, but that does not result
                                  in complaints from concerned parties.
                                  Risk that impacts system failure, damage to property (which affects energy), financial loss,
     III    Critical              non-compliance with requirements, and occupational illnesses and accidents, resulting in complaints
                                  from concerned parties.
                                  Risk that impacts system failure, damage to property (which affects energy), financial loss, non-
     IV     Catastrophic          compliance with requirements, and occupational illnesses and accidents, resulting in complaints
                                  from, and compensation to, concerned parties.

                                                  Level of Opportunity Impact

  Level              Status                                                      Definition

      I     Minor                 No opportunity for improvement.
     II     Substantial           Opportunity that may improve the Management System.
     III    Serious               Opportunity that will improve the Management System.
     IV     Transformative        Opportunity that is certain to improve the Management System.

                                                     Level of Risk Likelihood

  Level              Status                                                      Definition

     5      Frequent              Frequent occurrence (occurs 4 times a year).
     4      Probable              High probability of occurrence (occurs 3 times a year).
     3      Occasional            Occasional occurrence (occurs 2 times a year).
     2      Remote                Low probability of occurrence (occurs once a year).
     1      Improbable            No occurrence (never occurs in a year).

                                               Level of Opportunity Likelihood

  Level              Status                                                      Definition

     5      Almost Certain        >75% chance of success in 6 – 12 months.
     4      Likely                51 – 75% chance of success in 6 – 12 months.
     3      Possible              26 – 50% chance of success in 6 – 12 months.
     2      Unlikely              0 – 25% chance of success in 6 – 12 months.
     1      Very Unlikely         No chance of improvement.




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                                                                    Level of Risk Impact
   Risk Likelihood              I                             II                             III                          IV
                          Insignificant                    Marginal                       Critical                   Catastrophic
5 Frequent             Undesirable/Medium              Intolerable/High               Intolerable/High              Intolerable/High
4 Probable                Tolerable/Low              Undesirable/Medium               Intolerable/High              Intolerable/High
3 Occasional              Tolerable/Low              Undesirable/Medium            Undesirable/Medium               Intolerable/High
2 Remote               Negligible/Very Low               Tolerable/Low             Undesirable/Medium            Undesirable/Medium
1 Improbable           Negligible/Very Low           Negligible/Very Low               Tolerable/Low                 Tolerable/Low



       Risk Level                                                Risk Mitigation Measures
                      Top priority to be pursued immediately, due to the significant impacts of the resulting risks to Avian Brands.
Intolerable/High
                      Immediate approval of the budget and mitigation plan is required.
                      Second priority after the intolerable risk has been addressed, further corrective actions need to be taken to
Undesirable/Medium
                      address the risk.
Tolerable/Low         Actions should be taken if there are resources available or if the risk level is likely to escalate.
Negligible/Very Low   To be noted, action is not a priority.


                                                               Level of Opportunity Impact
     Opportunity
      Likelihood                I                             II                             III                         IV
                          Insignificant                    Marginal                       Critical                  Catastrophic
5 Almost Certain              Pursue                           Pursue                      Pursue                       Prepare
4 Likely                      Pursue                           Pursue                     Prepare                 Periodically Review
3 Possible                    Pursue                           Prepare                    Prepare                 Periodically Review
2 Unlikely                    Prepare                          Prepare              Periodically Review                No Action
1 Very Unlikely         Periodically Review           Periodically Review                No Action                     No Action



  Opportunity Level                                            Opportunity Mitigation Efforts
Pursue                Pursue such opportunities for change, to improve existing activity processes.
Prepare               Prepare for possible changes to capture such an opportunity.
Periodically Review   Conduct regular monitoring to measure the level of opportunity.
No Action             No further action is required for managing such an opportunity.




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                                                                                                                               Risk and




                                                                                                                Likelihood
                                                                                                                             Opportunity




                                                                                                       Impact
           External /      Management




                                                                                                 R/O
                                                         Risk / Opportunity                                                   Evaluation
        Internal Issues      System
                                                                                                                              (Impact*
                                                                                                                             Likelihood)
External Issues
                          • Quality
                          • OHS
                          • Environment   Rules or regulations that are not socialized / with
Legal                                                                                            R      3         2          Undesirable
                          • Energy        inadequate socialization system to Avian Brands.
                          • Social
                          • Governance

                                          High costs of machinery and equipment with
                          • Environment
                                          environmentally friendly technology and low            R      2         3          Undesirable
                          • Energy
                                          energy use.
Technological
                          • Quality       Refurbishment and procurement of more productive
                                                                                                 O      3         3            Pursue
                          • Energy        and efficient manufacturing machinery/facilities.

                                          Potential cyberattacks, data theft, and system
Information System        Quality                                                                R      2         2           Tolerable
                                          hacking.

                          • Quality       More      competitors       compete      to produce
Competitive               • Environment   environmentally friendly products at affordable        R      3         3          Undesirable
                          • Energy        prices that are attractive to customers.


                          • Quality       Environmentally friendly products with high
Market                    • Environment   production costs are incompatible with the low         R      3         3          Undesirable
                          • Energy        purchasing power of the people.

Customer Health and                       Products that are unsafe or contain hazardous
                          Governance                                                             R      3         2          Undesirable
Safety                                    materials.

                          • OHS           Low awareness of contractors or vendors regarding
Cultural                  • Environment   occupational health and safety, environment, and       R      2         3          Undesirable
                          • Energy        energy consumption.

                                          Workforce reduction, particularly local labors from
                          • Social
Social                                    the surrounding area of Avian Brands, causing social   R      2         2           Tolerable
                          • Governance
                                          problems for Avian Brands.


Human Right and                           Provide equal rights and opportunities for promotion
                          Governance                                                             O      3         4            Pursue
Non-Discrimination                        for all genders.

                          • Quality
                          • Environment   Availability of natural resources:       Diminishing
                                                                                                 R      3         3          Undesirable
                          • Social        availability of calcium raw materials.
                          • Governance


Environmental                             Biodiversity Conservation Reduce air pollution
                          • Environment
                                          in conventional emissions, and strengthen the          O      3         4            Pursue
                          • Governance
                                          reputation of Avian Brands.


                                          Emission: High score of scope 3 emissions in the
                          Environment                                                            R      3         3          Undesirable
                                          supply chain.




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                                                                                  Risk and




                                                                   Likelihood
                                                                                Opportunity




                                                          Impact
                                                                                 Evaluation                   Treatment / Mitigation
             Treatment / Mitigation
                                                                                                                     Step 2
                                                                                 (Impact*
                                                                                Likelihood)



• Develop communication between Avian Brands and
  authorities.                                                                                 Periodically monitor every month, through the
                                                           2         2           Tolerable
• Participate in memberships of associations and                                               ministries’ official websites.
  professional organizations.

• Propose prioritization of investments in machines in
  need of refurbishment.                                                                       Choose environmentally friendly machinery and
                                                           2         2           Tolerable
• Consider machinery with environmentally friendly                                             equipment at competitive prices.
  technology and significant energy savings.
• Propose prioritization of machinery in need of
  refurbishment.
                                                           -          -              -         -
• Consider significant energy consumption.
• Perform quality maintenance on existing machinery.
• Implementation of multi-layered security system.
                                                           2         1           Negligible    Cybersecurity training for all employees.
• Improvement in firewall.

                                                                                               • Modification of products by switching to
Establish procedures for raw material screening and
                                                           2         2           Tolerable       environmentally friendly raw materials.
selection.
                                                                                               • Conduct trial orders for new substitute raw materials.

                                                                                               Conduct continuous efforts of promotion,
Produce environmentally friendly and energy-
                                                                                               socialization, and education on the importance
efficient products for specific segments that are aware    2         2           Tolerable
                                                                                               of environmentally friendly products and energy
of environmental issues and energy efficiency.
                                                                                               efficiency to the customers or the community.
• Conduct rigorous quality testing on all products                                             Transparency in product labeling (by listing ingredients,
  before marketing them.                                   2         2           Tolerable     instructions for use, and potential risks, in the form of
• Comply with standards of safety regulations.                                                 GHS labels).
Conduct routine and periodic awareness socialization
                                                                                               Conduct vendor assessments on quality, OHS,
related to OHS, environment, and energy to                 2         2           Tolerable
                                                                                               environment and energy aspects.
contractors or vendors.
• Coordinate with the local government (district and
  sub-district) to inform them of vacancies.
• Prioritize recruitment of workforce from the             -          -              -         -
  communities in the surrounding areas of Avian
  Brands.
• Grant promotions without gender discrimination.
• Provide equal training and compensation                  -          -              -         -
  opportunities without gender discrimination.

• Conduct more efficient use of calcium raw materials.
                                                           2         2           Tolerable     Purchase calcium from other countries
• Seek out alternative raw materials.

• Select plants that can sequester the largest amount
  of carbon emissions.
• Produce an ESG report that highlights the
                                                           -          -              -         -
  contribution of Avian Brands to biodiversity
  conservation.
• Inclusion in the SRI KEHATI index.
                                                                                               Conduct audits of material suppliers and freight
Raise supplier awareness in reducing emissions.            2         2           Tolerable
                                                                                               forwarders.




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                                                                                                                                      Risk and




                                                                                                                       Likelihood
                                                                                                                                    Opportunity




                                                                                                              Impact
        External /            Management




                                                                                                        R/O
                                                              Risk / Opportunity                                                     Evaluation
     Internal Issues            System
                                                                                                                                     (Impact*
                                                                                                                                    Likelihood)
                             • Quality
                             • OHS
                                             Climate: Heavy rainfall leading to floods that disrupt
                             • Environment                                                              R      2         2           Tolerable
                                             business operations of Avian Brands.
                             • Social
Climate Change               • Governance
                             • Environment
                             • Social        Diversification to renewable energy.                       O      3         3            Prepare
                             • Governance
                             • Environment
Local Supplier                               Difficulty in ensuring compliance with ESG policies.       R      2         2           Tolerable
                             • Governance
Internal Issues
                             • Quality
                             • OHS
Governance, Organization
                             • Environment   Support in finance, leadership, and clear
Structure, Roles &                                                                                      O      4         4            Pursue
                             • Energy        accountability in organizational decision-making.
Responsibilities
                             • Social
                             • Governance
                             • Environment   Higher operating expenses align with the
                             • Social        mandatory reduction of carbon emissions under the          R      3         3          Undesirable
                             • Governance    government’s policy.
Policy, Objectives &
Strategies                   • Environment
                                             Enhance Avian Brands’ reputation                through
                             • Social                                                                   O      3         4            Pursue
                                             commitment related to climate change.
                             • Governance


Information System,
Information Flow &           Quality         Improvement in customer experience.                        O      3         4            Pursue
Decision Making


Introduction of New          • Quality       Program improvement through the Suggestion
Product, Material,           • OHS           System (“SS”) can improve several aspects, both in
                                                                                                        O      4         4            Pursue
Services, Tools, Software,   • Environment   terms of product quality, delivery quality, cost saving,
Premises, Equipment          • Energy        energy saving, safety, and morale.



                             • Quality
Human Resource                               Difficulty in finding and retaining the right talents.     R      3         2          Undesirable
                             • Governance




Working Condition            OHS             Potential for severe fires.                                R      3         1           Tolerable




                             • Environment
Waste Management                             Sustainable waste management.                              O      3         3            Prepare
                             • Governance




                                             Increased carbon footprint from Avian Brands’
                             Environment                                                                R      3         2          Undesirable
                                             electricity usage.
Emission

                             Environment     Establish partnerships with low-emission suppliers.        O      3         3            Prepare

                             • Environment
Local Supplier                               Excessive dependence on a single supplier.                 R      3         1           Tolerable
                             • Governance




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                                                                                   Risk and




                                                                    Likelihood
                                                                                 Opportunity




                                                           Impact
                                                                                  Evaluation                   Treatment / Mitigation
              Treatment / Mitigation
                                                                                                                      Step 2
                                                                                  (Impact*
                                                                                 Likelihood)


Look for suppliers from areas in proximity to the
                                                            -          -              -         -
operations of Avian Brands.


Use of solar panels to replace the use of electrical
                                                            4         3            Pursue       Use of Renewable Energy Certificate (“REC”).
energy sources from third parties.

Incorporate several ESG-related compliance policies
                                                            -          -              -         -
into the contracts.




Propose CAPEX and OPEX budgets related to quality,
OHS, environment, and energy as necessary to comply         -          -              -         -
with the regulations.


• Use renewable energy sources.
                                                            3         2          Undesirable    Energy Efficiency
• Switch to low-emission energy alternatives.

• Participate in the global Science-Based Target
  Initiative (“SBTi”).
                                                            -          -              -         -
• Participate in the global Carbon Disclosure Project
  (“CDP”) initiative.
• Create Avian Brands app to allow customers to run
  simulations on the amount of paint needed and the
  color they prefer.                                        -          -              -         -
• Customize products as preferred by the customers
  with the desired amount of colors.

• Conduct socialization of program improvement
  through SS, twice a month to improve the number
                                                            -          -              -         -
  of Employee Innovation Ratio (“EIR”).
• Incorporate EIR targets into CI SPV KPIs.

                                                                                                • Development of employee retention programs
                                                                                                  (performance-based incentives, balanced work
Optimize the recruitment process to improve the                                                   environment, career paths, and clear development
                                                            2         2           Tolerable
accuracy of candidate selection.                                                                  programs).
                                                                                                • Conduct periodic job satisfaction surveys to identify
                                                                                                  causes of employee turnover.
• Periodically check electrical installations.
• Provide active fire safety systems in the form of fire
  extinguishers, hydrants, fire alarms, sprinklers, heat    -          -              -         -
  detectors, and smoke detectors that are in good
  working condition.
• Apply the 3Rs principle (reduce, reuse, recycle).
• Use composting technology
• Monitoring and reporting of Hazardous Waste
                                                                                                Improve innovation in the utilization of Hazardous
  through the SIMPEL KLHK.                                  3         4            Pursue
                                                                                                and Non-Hazardous waste.
• Reporting of Hazardous Waste manifest through the
  FESTRONIK.
• Conduct training on 3Rs of non-hazardous waste.
• Purchase energy from renewable sources through
  the REC.                                                                                      Increase the use of renewable energy by installing
                                                            2         2           Tolerable
• Install solar panels as an alternative source of                                              solar panels.
  electricity.
Select suppliers with sustainability certifications                                             Request suppliers to obtain such certificates as
                                                            3         4            Pursue
(FSC, PEFC, or Green Label).                                                                    conditions for partnership.
Diversification of suppliers to reduce dependence on
                                                            -          -              -         -
a single supplier.




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Integrating Climate Risk Management into Decisions of Avian Brands
 [SASB RT-CH-530a.1]      [TCFD RISK.a, RISK.b, RISK.c]


Avian Brands implements systematic processes to identify and assess climate-related risks, which serve as an integral part
of overall risk management. Avian Brands conducts climate-related risk assessments with reference to the TCFD framework
that has been integrated with the IFRS S2 Climate-related Disclosures framework. This approach is a form of scenario analysis
that considers both transition risk and physical risk factors. The scenario analysis process in climate-related risk assessment is
conducted through the following steps:
1. Identification of risk drivers, for both transition risks and physical risks, relevant to Avian Brands;
2. Analysis of potential risks and their likelihood of occurrence, as well as consideration for their implications to overall
    operational and financial performance;
3. Formulation of mitigation strategies as a response from Avian Brands to potential risks; and
4. Identification of opportunities arising from climate risks that can be further leveraged.

The processes of identifying, assessing, and managing climate-related risks are also integrated into the overall risk management
of the organization. This is carried out by involving all lines of management and ensuring that climate-related risks are
factored into every strategic decision. This approach allows Avian Brands to mitigate the risks posed by climate change,
while capitalizing on opportunities to improve sustainability and competitive edge in the market. This integration builds
synergy between sustainability policies and long-term business goals, supporting Avian Brands’ vision to continuously improve
the quality of business management that is focused on sustainability.

Identification of Transition Risks
Transition risks may arise from the transition towards a more sustainable economy, affecting the way Avian Brands operates
and competes in the market. The process of reviewing transition risks identified by Avian Brands refers to the emerging climate
change-related policies in Indonesia, such as the potential carbon tax following the ratification of the Tax Harmonization
Law. Such a policy could potentially affect the operating expense structure and business strategy of Avian Brands.
In addition, technological developments that support clean energy or sustainable business models also potentially transform
the market structure and intensify the level of competition. Therefore, it is crucial to properly understand and respond to
transition risks in order to maintain Avian Brands’ competitiveness and reputation in the long run. A description of the transition
risks is as follows:

                    Risks related
   Drivers of                               Implications to Finance and
                     to Climate                                                               Mitigation Strategies
 Transition Risk                                    Operations
                       Change
 Changes in        Implementation     • Currently, the Indonesian Government • Make efforts to reduce scope 1 and scope 2
 Policy and        of carbon tax or     is soon to implement a carbon tax           emissions in accordance with the ESG Roadmap
 Regulation        cap-and-trade        policy, indicated by the ratification       that has been prepared by Avian Brands, namely
                   system.              of the Tax Harmonization Law, with a        reducing emissions by 50% in 2030 and targeting
                                        carbon tax value of IDR 30,000/tonCO2e.     net zero by 2050.
                                        The imposition of carbon taxes and • Improve energy efficiency by investing in
                                        stricter emissions regulations may affect   renewable energy, including the use of solar
                                        operating expenses (OPEX). This could       panels, the use of clean energy (B35), and
                                        lead to reduced profit margins, as well     purchasing electricity through the REC.
                                        as potential fines or financial sanctions • Establish partnerships with renewable energy
                                        if Avian Brands fails to meet regulatory    providers to obtain more competitive prices.
                                        standards.
                                      • Investments in renewable energy could
                                        affect the operating expense structure,
                                        with high initial costs but potentially
                                        generating long-term savings.




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                    Risks related
   Drivers of                             Implications to Finance and
                     to Climate                                                                 Mitigation Strategies
 Transition Risk                                  Operations
                       Change
 Shifting Market   Higher expenses Rising raw material prices may occur as an • Develop strategic partnerships with sustainable
 Preferences       for raw material implication of the enactment of carbon       raw material suppliers
                   suppliers.       tax policies or regulatory shifts in favor • Diversification of sources of environmentally
                                    of environmentally friendly products.        friendly raw materials.
                                    Increased raw material costs are certainly
                                    parallel to increased production expenses,
                                    which could potentially lower profit margins
                                    if not managed properly.
                   Changes to        The shifting preferences of customers • Improve the transparency of the Sustainability
                   customer          and investors that increasingly favor     Report, and formulate business strategies that
                   and investor      sustainable companies and environmentally focus on ESG principles to attract investors.
                   demand.           friendly products could put significant • The RDI Division needs to develop sustainable
                                     pressure on the financial performance of  products that meet the needs of customers,
                                     Avian Brands.                             with the assistance of the Marketing Division
                                                                               to devise marketing strategies that highlight
                                                                               Avian Brands’ sustainability commitment.
 Environmentally   Transition to     Adoption of environmentally friendly • Use renewable energy sources, such as increased
 Friendly          investments       technologies can improve Avian Brands’       electricity capacity from solar panels.
 Technology and    in low-carbon     market competitiveness, reduce long-term • Identify and implement cost-saving initiatives in
 Innovation        technology.       operating expenses, and attract investors    other areas to offset the cost of initial investment
                                     who prioritize ESG. However, investments     in low-carbon technologies.
                                     in new technologies require significant
                                     initial operating expenses (OPEX), which can
                                     reduce profit margins in the short term.
 Company           Increasing        Investors and other stakeholders are now • Communicate sustainability commitments
 Reputation        demands           prioritizing sustainability commitments,       transparently through the Sustainability Report,
                   from investors    including the integration of climate change    Annual Report, social media and Avian Brands’
                   and other         into corporate policies. Companies that        website.
                   stakeholders      fail to demonstrate this commitment are • Pursue certification and recognition through
                   for sustainable   at risk of struggling to attract investment.   awards related to sustainability practices to
                   business          This pressure from investors could damage      improve the reputation of Avian Brands.
                   commitments       the reputation of Avian Brands or affect its • Conduct internal audits and regular reporting to
                   and practices.    share price.                                   ensure that sustainability practices are carried
                                                                                    out in accordance with established standards.


Identification of Physical Risks
Avian Brands conducts physical risk assessments related to the direct impact of climate change on its operations, both in the
short term and the long term. The identification of physical risks also refers to the global climate scenarios developed by the
Intergovernmental Panel on Climate Change (“IPCC”). Based on TCFD principles, physical risks are divided into two categories,
namely:
1. Acute physical risks, which include extreme weather-related events such as floods, droughts or storms that can damage
    infrastructure and disrupt supply chains, and
2. Chronic physical risks, which relate to long-term shifts in climatic conditions, such as rising sea levels or changing weather
    patterns that affect the locations and sustainability of Avian Brands operations.




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A description of the physical risks is as follows:

    Risk                                     Implications to Finance and
                   Physical Risk                                                                    Mitigation Strategies
  Category                                           Operations
 Acute          Potential flood        • Temporary      operational      disruptions   • Conduct periodic risk assessments in each Avian
 Physical       disaster                 or closure of manufacturing facilities,         Brands’ operational area.
 Risk                                    which could cause delays in product           • Invest in optimal drainage infrastructure and
                                         manufacture and distribution. Disruptions       reinforcement of flood-resistant buildings.
                                         to the supply chain could also lead to        • Devise a contingency plan to maintain
                                         delays in receiving raw materials or            operational continuity.
                                         delivering products to the market.            • Upgrade asset insurance to cover flood risks
                                       • Damage to Avian Brands’ assets, such as
                                         manufacturing machinery, resulting in
                                         expenses to repair or replace the damaged
                                         assets.
                Potential cyclone      • Damage to manufacturing facilities, • Invest in disaster-resistant construction
                disaster                 infrastructure and distribution networks     materials.
                                         resulting in operational disruption.       • Ensure that Avian Brands’ facilities and
                                       • Disruption to the supply chain due           operations are covered by insurance related to
                                         to delays in raw material delivery and       natural disasters.
                                         product distribution to customers.         • Conduct employee training to deal with disaster
                                       • Increased expenses to repair damaged         emergencies.
                                         facilities.
                                       • Safety risks for workers directly affected
                                         by cyclones.
 Chronic        • Extreme weather      • Decreased operational efficiency due to       • Adopt weather-friendly technologies, such as
 Physical         changes                disruptions to supply chain, transport, or      arranging the layout of production facilities that
 Risk           • Rising global          logistics.                                      factor in airflow and temperature control.
                  temperatures         • Higher utility expenses, such as energy       • Establish an emergency response team and
                • Extreme heat           and water, due to changing weather              provide socialization to all employees regarding
                                         patterns.                                       responses in the event of a disaster.
                                       • Potential labor disruptions, such as          • Ensure a comfortable, safe, and healthy
                                         decreased productivity or safety risks.         workplace that protects employee productivity.
                                       • Declining raw material quality due            • Ensure that the impact of rising temperatures
                                         to climate change could impact the              does not compromise the quality of raw
                                         manufacturing process and quality of the        materials until the final product.
                                         final product.
                Drought and water      • Limited water supply can disrupt the          • Adopt water-efficient technologies, such as
                scarcity                 manufacturing process.                          the reuse of wastewater in the manufacturing
                                       • Increased cost of acquiring alternative         process.
                                         water supplies or water treatment             • Develop alternative water sources, such as
                                         technologies.                                   rainwater harvesting
                                       • Pressure    from   communities     and        • Employ a water use monitoring system and plan
                                         stakeholders due to water use that is           long-term water needs.
                                         deemed unsustainable.                         • Raise employee awareness of water use
                                                                                         efficiency in the workplace.


Based on the risk identification results above, Avian Brands has demonstrated a high level of initiative in anticipating the
impacts of climate change, by integrating the TCFD framework into the risk management process. This integration includes
an evaluation of transition and physical risks, as well as a comprehensive analysis of their impacts on Avian Brands’ business
operations and strategy.




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Identification of Climate-related Opportunities

In addition to identifying climate-related risks, Avian Brands has also conducted the identification of opportunities that can be
leveraged to support business growth and sustainability strategies. Opportunity identification is carried out comprehensively
by factoring in global trends, local regulations, as well as customer and investor preferences that are increasingly emphasizing
ESG aspects in Avian Brands’ business processes. We have demonstrated our commitment to mitigating risks and capitalizing
on opportunities arising from climate change to create added value for all stakeholders. Such identifications are described as
follows:

  Opportunity              Climate-related                   Implications to Finance                 Opportunity Capitalization
    Types                   Opportunities                       and Operations                              Strategy
 Innovation in      Climate change is driving the        Diversification of environmentally •       Research and development of
 Environmentally    demand for more environmentally      friendly products presents an              environmentally friendly products
 Friendly Product   friendly products and services.      opportunity to increase revenue            needed by the market.
 Diversification    Developing sustainable new           from the sale of green products. It is •   Improve marketing strategies for
                    products and services can unlock     also a positive signal to enhance the      environmentally friendly products to
                    new markets.                         reputation and competitive edge of         attract customers and investors.
                                                         Avian Brands.
 Energy             This opportunity arises from         Reducing energy consumption             Investment      in      energy-efficient
 Efficiency         efforts to improve energy            will lower operating expenses and       technologies and implementation of
 and Reduced        efficiency across Avian Brands’      carbon emissions, which in turn will    energy-saving programs across Avian
 Operating          operations. Energy efficiency        increase the profitability of Avian     Brands operations to improve efficiency.
 Expenses           may include reducing water           Brands.
                    consumption, using low-carbon
                    energy, using more efficient
                    transportation, and utilizing
                    waste.
 Green              Invest   in   research    and        The use of green technology can         Avian Brands is shifting towards
 Technology         development      of     green        boost overall operational efficiency,   increasing renewable energy sources,
 Innovation         technologies,    such       as       thereby minimizing environmental        such as using electric vehicles (EVs),
                    renewable energy and recycling       impact and leading to potential         optimizing recycling technology, and
                    technologies.                        savings in energy expenses in the       collaborating with strategic partners.
                                                         long run.
 Access to Green    Access to green financing, such as   Securing low-cost funding can Develop sustainable projects that satisfy
 Financing          green bonds or low-interest loans    improve liquidity and appeal to green financing criteria and establish
                    for sustainable projects.            sustainability-oriented investors. relationships with financial institutions
                                                                                            that provide green financing.




Overview of Implementation Effectiveness of the Sustainability Risk Management

The overview of the implementation effectiveness of sustainability risk management at Avian Brands represents a structured
and continuous process involving the roles of the Board of Commissioners and the Board of Directors, which are backed
by other supporting organs. The Board of Commissioners and the Board of Directors regularly hold strategic discussions to
ensure that the implementation of sustainability risk management is not only effective in dealing with operational challenges,
but also addresses social and environmental risks that may affect business sustainability.

This evaluation is conducted through comprehensive assessment mechanisms, in which the advantages and disadvantages
of previous plans and actions are exhaustively analyzed. This approach enables Avian Brands to identify areas that require
improvements and implement relevant corrective measures to strengthen sustainability risk management. It aims to not
only minimize potential losses, but also to create opportunities that can contribute to achieving the strategic objectives of
Avian Brands in a sustainable manner. Results from this evaluation ensure that sustainability risk management remains adaptive
and responsive to evolving business dynamics, thus providing optimal protection for Avian Brands as well as supporting its
sustainable growth.




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Building a Sustainability Culture                                                               [POJK F.1]




Avian Brands consistently encourages the implementation             The Business Ethics and Code of Conduct of Avian Brands
of a sustainability culture in every aspect of its business         regulate several aspects of conduct described as follows:
activities. This commitment is embodied in Avian Brands’
Sustainability Policy, which has been formulated with the           Principles in the Code of Conduct
involvement of the stakeholders. We also socialize this policy
to ensure that every personnel of Avian Brands is able to
                                                                          Business Ethics Standard
carry out their duties and responsibilities, as well as make
business decisions with an approach that is grounded in
sustainability principles. In building a firm foundation for a
sustainability culture, Avian Brands emphasizes adherence            •   Compliance with prevailing Laws and Regulations
of all employees to the Code of Conduct as well as the               •   Company Ethics for Company Personnel
implementation of GCG principles in a comprehensive                  •   Company Ethics for Consumers
and sustainable manner. This includes providing an                   •   Company Ethics for Shareholders
effective complaint mechanism to address violations of               •   Company Ethics for Competitors
established norms.                                                   •   Company Ethics for Mass Media
                                                                     •   Company Ethics for Business Partners
We also successfully delivered numerous positive media               •   Responsibilities to the Government
reports that communicated Avian Brands’ commitment to                •   Responsibilities to the Community and the Environment
                                                                     •   Responsibilities in Innovation
the management of ESG aspects. In doing so, we ensure
that every element in the organization participates in
achieving the predetermined sustainability objectives, in
order to positively contribute to the environment, social and
governance aspects.                                                      Standard Code of Conduct


Code of Conduct            [GRI 2-24]
                                                                     •   Individual Commitment
                                                                     •   Communication and Information Delivery
We have established minimum standards of conduct
                                                                     •   Maintaining the Confidentiality of Data, Confidential
that must be adhered to by all personnel of Avian Brands,
                                                                         Information, and Material Information of the Company
including members of the Board of Commissioners and                  •   Use of Company Technology
Board of Directors, all employees of Avian Brands and the            •   Cooperation between Company Personnel
Subsidiaries, and other personnel directly working for and           •   Equality in Treatment and Provision of Opportunities
on behalf of Avian Brands. These standards of conduct are            •   Compliance with Prevailing Laws and Regulations
summarized in the Business Ethics and Code of Conduct,               •   Giving and Receiving of Gratuities
which are part of Avian Brands’ commitment to conducting             •   Integrity of Financial Reporting
ethical business practices aligned with the aspirations of           •   Protection of Company Assets
our stakeholders. Formulation and implementation of these            •   Budget Planning and Use
guidelines aim to ensure that every action taken by relevant         •   Occupational Health and Safety and Environment (OHSE)
                                                                     •   Conflicts of Interest
parties within Avian Brands not only complies with norms
and regulations, but also promotes a fair and transparent
workplace environment.
                                                                    More detailed information regarding the Company’s
In an effort to achieve this goal, Avian Brands regularly           Business Ethics and Code of Conduct can be accessed
socializes the Business Ethics and Code of Conduct to all           on the Company’s website under Corporate Governance
relevant parties, to ensure thorough understanding and              (https://en.avianbrands.com/investor/l2/kebijakan-tata-
compliance. This socialization is carried out through various       kelola/etika-usaha-dan-pedomanperilaku).
internal channels as well as Avian Brands’ website, accessible
to both internal and external parties. This allows us to
maximize the prevention of conflicts of interest, violations
of norms, as well as acts of corruption and gratuities, thus
minimizing adverse risks for both Avian Brands and other
stakeholders.




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Anti-Corruption, Bribery, and Fraud Policy                         identifying and minimizing any potential for corruption.
                                                                   Moreover, to ensure that anti-corruption principles are firmly
We consider acts of corruption a serious threat that               ingrained in the corporate culture, Avian Brands routinely
can harm our reputation and hinder the progress of                 conducts training and socialization programs for employees
Avian Brands. In an effort to protect integrity and the trust      and all governance organs. This socialization is realized
that has been established, we are committed to fostering           through, among other things, the signing of an Integrity Pact
and strengthening an anti-corruption culture in all aspects        and induction program for new employees. All Avian Brands
of Avian Brands’ operations. This commitment is intended           employees have received socialization and signed the Integrity
to not only prevent material losses, but also protect Avian        Pact.With this approach, we ensure that every operational activity
Brands’ reputation and credibility. Anti-corruption policies       of Avian Brands is conducted with transparency and integrity,
of Avian Brands are fully set out in the Business Ethics and       free from any practice of corruption, collusion and nepotism.
Code of Conduct of Avian Brands. [GRI 3-3]                          [GRI 205-1, 205-2]


Based on the Business Ethics and Code of Conduct of                Anti-Corruption Risk Overview                    [GRI 205-1]
Avian Brands, the following policies have been established:        Avian Brands has proactively conducted internal evaluations
 [GRI 3-3]                                                         to identify potential risks of corruption and fraud that do
1. Avian Brands’ personnel may provide gifts, souvenirs, or        not comply with GCG principles. The Avian Brands has
   entertainment to eligible parties under these conditions:       conducted evaluation of corruption risk in 100% of the
   a. Supporting the interests of Avian Brands,                    inspection areas, i.e. 597 areas. Results of this evaluation
       conducted in a responsible manner and does not              showed 1 anti-corruption finding in the minor category.
       cause harm to Avian Brands’ image, and done with            In response to this finding, the Internal Audit Unit and the
       due regard to the relevant applicable regulations;          management have taken necessary corrective measures in
   b. Not intended to bribe and/or offer or direct another         accordance with the applicable procedures and regulations,
       party to commit bribery; and                                to ensure that risks are minimized and do not adversely
   c. Not intended to induce the recipient to take any             impact Avian Brands’ operations.
       action that is contrary to his/her obligations or to
       applicable regulations;                                     Proven Corruption Incidents
2. Avian Brands’ personnel are prohibited from receiving           and Measures Taken [GRI 205-3]
   gifts, souvenirs, entertainment, or other facilities            Throughout 2024, there was 1 minor case of alleged
   or gratuities in any form related to their position             corruption. All reports and findings have been followed up
   and occupation, which may affect Avian Brands’                  on by verifying the facts and resolved by the relevant team
   decision-making or violate applicable regulations;              in accordance with the degree of violation and applicable
3. Avian Brands’ personnel are allowed to receive                  regulations of Avian Brands.
   something from Avian Brands and/or other parties,
   which will not affect their actions related to their position
   and occupation in Avian Brands, in the case of:                 Company Ethics for Shareholders and Fair
   a. Receiving a banquet;                                         Treatment of Shareholders
   b. Receiving promotional items that contain the logo/
       name of the providing company;                              Avian Brands has the Business Ethics and Code of Conduct
   c. In the context of donations in the event of a disaster       that contains provisions that specifically govern the
       and/or certain celebrations/events according to             Company’s ethical relationship with Shareholders. Under
       local customs; and                                          this policy, Avian Brands is committed to providing equal
4. To submit a disclosure report on each granting and              and fair treatment to all Shareholders, in accordance with the
   receiving of gratuities in accordance with the procedures       number and type of shares held. Each Shareholder is entitled
   established by Avian Brands.                                    to exercise its rights as stipulated in the Articles of Association
                                                                   of Avian Brands and the prevailing laws and regulations. In
As a preventive measure, Avian Brands has implemented              addition, Avian Brands always provides publicly available
specific procedures and guidelines that must be adhered            information to Shareholders in a comprehensive, accurate,
to by all employees and business partners. Avian Brands            up-to-date, non-misleading, and easily accessible manner in
also proactively conducts risk mapping and analysis                accordance with the laws and regulations, which is provided
across its supply chain and business operations, aimed at          through a single point of communication.




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Moreover, to maintain trust and integrity, the Business Ethics and Code of Conduct stipulate the obligation of all Avian Brands
personnel to:
1. Not disclose and disseminate confidential information of Avian Brands, received during his/her employment at
   Avian Brands, to other parties; and
2. Not disclose material information to other parties or misuse it for personal gain or which may otherwise adversely impact
   the reputation of Avian Brands.

This commitment is strengthened by the adoption of the Insider Trading Prevention Policy, ratified on December 27, 2021.
This policy aims to ensure that all trading activities of Avian Brands’ securities are conducted fairly and transparently, in
compliance with applicable regulations. This policy also protects the interests of Avian Brands in the implementation of various
corporate actions, maintains market integrity, and avoids potential conflicts of interest. By implementing this comprehensive
policy, Avian Brands demonstrates its dedication to respecting Shareholders’ rights and protecting sensitive information.



Company Ethics for Business Partners                     [GRI 2-24]


We have established ethical standards that must be adhered to by Avian Brands and each partner in their business relationship
with Avian Brands. We expect our partners to comply with all applicable regulations and respect fair and transparent terms.
This Standard of Company Ethics for Business Partners aims to not only ensure regulatory compliance, but also to maintain
integrity and professionalism in every aspect of cooperation. As a guide to the implementation of this commitment, Avian
Brands has formulated specific ethical standards governing interaction and collaboration with business partners. This guideline
helps to ensure that business relationships are not just based on mutual benefit, but also adhere to strict ethical principles.
The principles of ethics with partners are described as follows:


                                        Company Ethics for Business Partners


                             Selecting partners based on aspects of accountable credibility, competence, integrity,
                 1
                             and bona fides.



                             Exploring existing business opportunities in an effort to drive Avian Brands growth
                 2
                             over time.



                             Fostering a climate of mutual trust, respect, and togetherness, and building honest and
                 3
                             intensive communication.



                             Conducting an initial risk analysis and for any agreement that is outlined in a written
                 4
                             document by the competent work unit.



                 5           Fulfilling rights and obligations based on agreements or covenants between parties.



                             Avian Brands can terminate business relationships with partners when our interests are no
                 6           longer being met or when the relationship is potentially harmful to the community or the
                             environment.




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                             Not influencing each other, either directly or indirectly, which may result in unfair business
                 7           competition, a decrease in product quality, and disruptions to product procurement and
                             distribution process.


                             Preventing conflicts of       interest   of   parties   directly   or    indirectly    involved   in
                 8
                             the procurement process.



                             Striving to support the government’s efforts in assisting micro, small, and medium enterprise
                 9
                             partners.




Company Ethics for Suppliers                 [GRI 2-24]


Avian Brands is committed to procuring goods and services by upholding the principles of healthy competition, transparency,
fairness, prudence, and accountability. This commitment is manifested through implementing Standards of Ethics for
Suppliers, which serves as a guideline for all suppliers in partnering with Avian Brands. These Standards of Ethics for Suppliers
are designed to ensure that every stage of procurement is conducted in a fair and transparent manner, fostering a sustainable
and mutually beneficial business relationship. Through this approach, Avian Brands strives to maintain integrity and
quality in every procurement process, and to ensure that all suppliers meet the ethical standards expected by Avian Brands.
The principles of ethics with suppliers are described as follows:



                                             Company Ethics for Suppliers


                             Supplier selection must be based on competence, integrity, performance, track record, and
                 1
                             the needs of our Avian Brands, while prioritizing the interest of our Avian Brands.



                             Respecting the rights and obligations of suppliers in accordance with the engagement
                 2
                             agreement as well as laws and regulations.



                             Conducting transparent, fair, prudent, and equal treatment during the procurement process
                 3
                             until the rights and obligations of the parties are fulfilled.



                             Periodically evaluate suppliers’ performance and take firm actions against those violating
                 4
                             Avian Brands Business Ethics.



                 5           Reporting receipt of gratuities, both directly and indirectly, from suppliers.



                             In the event of conducting business activities/transactions with suppliers with substantial
                 6           material value for our Avian Brands, an initial risk analysis must be performed by competent
                             work units.


                             Not engaging in extortion of suppliers, either directly or indirectly, or any other similar
                 7
                             actions that may defame Avian Brands and/or potentially violate applicable regulations.




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                                                                SUSTAINABILITY GOVERNANCE




Legal Measures against Anti-Competitive Practices, Antitrust Practices
and Monopolistic Practices [GRI 3,3 206-1]

Avian Brands reaffirms its commitment to fair competition through its Business Ethics and Code of Conduct. Avian Brands
ensures that all business processes are carried out in accordance with the principles of transparency, fairness, prudence and
accountability. Avian Brands is committed to complying with all relevant laws and regulations on competition, in order to
maintain integrity and promote ethical business practices.

Until the end of the reporting period, Avian Brands had never been involved in legal actions related to anti-competitive
practices or violations of anti-trust and monopoly laws, of which Avian Brands was identified as a participant. This is evidenced
by Avian Brands not being listed in the database of alleged violations by the Business Competition Supervisory Commission
(Komisi Pengawas Persaingan Usaha or “KPPU”) of the Republic of Indonesia. In addition, Avian Brands is not subject to significant
domination in the market or business competition against other companies, demonstrating Avian Brands’ commitment to
ethical operations in compliance with applicable regulations.

In supporting this policy, Avian Brands has also implemented a reporting mechanism through the whistleblowing system,
which allows internal and external parties to report any issues related to unfair competition. This is part of Avian Brands’ efforts
to ensure a clean and fair business environment, and to solidify the trust of all stakeholders in Avian Brands’ commitment to the
principles of fair and ethical competition.



Whistleblowing System                [GRI 2-16, 2-26]

We continuously seek to improve the quality of Avian Brands management by involving stakeholders via the Whistleblowing
System (“WBS”) facility. The WBS is designed as a safe platform for stakeholders to report allegations of fraud or legal violations
related to GCG principles, such as acts of fraud, corruption and bribery. Reports are submitted through channels that are
open 24/7, administered by the Good Corporate Governance Committee of Avian Brands. Through the WBS, we are able to
proactively identify and address potential risks that could lead to financial loss or damage to the reputation of Avian Brands, as
well as uncover issues that may not be visible through other channels.

The WBS enables Avian Brands to obtain information and disclosures on events that require serious attention, which allows
us to take appropriate action before further escalation of such issues. The system also provides valuable feedback on any
shortcomings in the internal controls and work processes of Avian Brands. Based on the insights gained from these reports,
we can devise and implement the necessary corrective actions to strengthen the integrity and effectiveness of Avian Brands’
management. Thus, the WBS is critical in maintaining high ethical standards and supporting Avian Brands’ efforts to establish
a fair, transparent and accountable work environment.

The WBS mechanism of Avian Brands is described as follows:




                                          Preliminary             Indication of                                  Reporting to the
                                                                                          Investigation
                                          Inspection                Violation                                     Management
          Incoming
           Report
                                        No Indication of
                                           Violation                                                               Corrections
                                                                                                                   of Weakness
                                                                                                                    in Internal
                                                                                                                   Control and
                                                                                                                  Indisciplinary
      Complainants to be                 Case Closed
                                                                                                                     Sanction
     updated on the result
     of case investigation




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                                                                             PT Avia Avian Tbk • 2024 Sustainability Report




Each report on violation complaints may be submitted to:


The Good Corporate
Governance Committee                                              (62) 81138505000


              Avian Brands Building                                    www.avianbrands.com
              Jl. Ahmad Yani No. 317
              Surabaya 60234
              Jawa Timur, Indonesia                                     pengaduan@avianbrands.com


Responsibility for the WBS management of Avian Brands falls under the Good Corporate Governance Committee. This
committee holds a key role in managing and following up on any incoming reports, as well as ensuring that procedures are
in accordance with the applicable laws and regulations. The Good Corporate Governance Committee constantly acts with
utmost independence and ensures the confidentiality of the whistleblower’s identity, thus protecting them from any potential
harm or retaliation. In carrying out its function, the Good Corporate Governance Committee collects relevant data, documents
and evidence related to the complaints received. If evidence is deemed sufficient, the violation report will proceed to the
investigation stage and be submitted to the Board of Directors for further action. Conversely, if the report is not supported
by sufficient evidence, the Good Corporate Governance Committee will inform the complainant that the complaint cannot
be processed further. Through this process, Avian Brands ensures that all complaints are taken seriously and objectively, in
accordance with GCG principles.

Throughout 2024, we received 3 complaint reports through the WBS consisting of 1 major reports, 1 minor report, and 1 no
issue report. All these reports have been followed up by the relevant teams and resolved in accordance with the degree of
violation and applicable regulations in Avian Brands.



Conflicts of Interest Guidelines               [GRI 2-11, 2-15]


In an effort to ensure proper management of Avian Brands, maintain harmonious relationships with all stakeholders, and
increase the company’s value in a sustainable manner, we firmly and fairly address any conflict of interest issues that may arise.
We ensure that there are no relationships that may lead to conflicts of interest between the Board of Commissioners, the Board
of Directors and Shareholders. To uphold this principle, we have implemented the Conflict of Interest Guidelines developed
in accordance with the prevailing laws and regulations, the GCG Guidelines, the Business Ethics and Code of Conduct,
as well as the Corporate Culture implemented in Avian Brands.

Under such policies, every Avian Brands’ personnel, including the Board of Commissioners and the Board of Directors,
is obliged to:
1. Refrain from participating in decision-making processes in the event of a potential Conflict of Interest.
2. Avoid discriminatory and unfair conduct, as well as refrain from colluding to favor one or several parties in the procurement
    of goods and services at Avian Brands;
3. Refrain from utilizing information and business data of Avian Brands for purposes that are not related to Avian Brands;
4. Avoid involvement in the employment processes, such as recruitment, performance appraisal, promotion, transfer,
    termination of employment, if he/she is in a position/role that causes a conflict of interest;
5. Refrain from utilizing and using Intellectual Property Rights (“IPR”) of Avian Brands that may harm the interests or impede
    the progress of Avian Brands;
6. Refrain from holding any shares/ownership in such amount that could influence decision-making, including those owned
    by his/her spouse and children, and refrain from becoming a member of the Board of Commissioners or the Board of
    Directors in a business entity that is a partner or competitor of Avian Brands;
7. Refrain from owning a business that competes with the business activities of Avian Brands or that becomes a partner of
    Avian Brands, including a business owned by his/her spouse or child;
8. Refrain from granting or accepting loans from suppliers and/or consumers;
9. Avoid abuse of authority or misuse of assets, facilities, and infrastructure of Avian Brands for his/her personal interests or
    other parties’ interests; and
10. Avian Brands’ personnel who may potentially be, and/or have already been, in a conflict of interest situation are prohibited
    from carrying out activities/performing duties and responsibilities related to the conflict of interest situation.

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In addition, Avian Brands also has Conflict of Interest Guidelines in place, established on June 25, 2021, and updated on
December 27, 2021, to ensure that every decision and action taken within the scope of Avian Brands is free from personal
interests that may harm its integrity. These guidelines serve as a reference point in identifying, managing and resolving
potential conflicts of interest in a transparent and consistent manner, ensuring that all decisions and actions are made with
a high degree of objectivity and integrity. Throughout 2024, there was nothing to indicate any conflicts of interest in any
decisions and policies made by Avian Brands.

More information on the Conflicts of Interest Guidelines can be accessed on Avian Brands’ website under the Corporate
Governance section (https://en.avianbrands.com/investor/l2/kebijakan-tata-kelola/pedoman-benturan-kepentingan).



Communication Policy Guidelines

Avian Brands has implemented Communication Policy Guidelines to govern our interactions with Shareholders, the
Capital Markets Authority and the capital markets community. These guidelines aim to ensure that all communications are
conducted transparently, in accordance with applicable laws and regulations, and support the principle of fairness. Based on
these guidelines, we are committed to providing complete, accurate and up-to-date information, while ensuring that such
information is easily accessible and not misleading. The Guidelines also highlight fair treatment of Shareholders, ensuring
that their rights are respected and exercised in accordance with the principles of fairness. Thus, the Communication Policy
Guidelines reinforce integrity and transparency in all Avian Brands’ relationships with external parties.

More information on the Communication Policy Guidelines can be accessed on Avian Brands’ website under the Corporate
Governance section (https://en.avianbrands.com/investor/l2/kebijakan-tata-kelola/kebijakan-komunikasi).



Information Security System Policy

Avian Brands considers information security as more than just an operational necessity, but also a key pillar in ensuring
business sustainability as well as building and maintaining stakeholder trust. Therefore, Avian Brands has implemented
the Information Security Management System Policy of PT Avia Avian Tbk, effective from July 1, 2024. Based on this policy,
Avian Brands constantly conducts continuous improvements of the information security management system by:
1. Maintaining data confidentiality, integrity and availability by managing all information assets (including personal data)
    responsibly and taking all precautions against unauthorized disclosure, loss and corruption of data;
2. Taking corrective actions to resolve and prevent information security incidents and ensuring continuous improvement of
    the information security management system;
3. Improving employee competence by conducting information security training, providing infrastructure, and raising
    awareness of the importance of responsible management of information assets; and
4. Complying with applicable local, regional and national laws and regulations related to information security.

Avian Brands has integrated these policies into day-to-day business processes in order to ensure that operations are conducted
using reliable, transparent and secure systems. In addition, this policy has also been socialized to all levels of management to
ensure that all employees have the awareness to regularly document, maintain, implement, review, and provide information
regarding the information security management system to related parties. This constitutes part of Avian Brands’ efforts to
protect information assets, improve customer satisfaction, ensure quality services, and create added value for stakeholders.




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                                                                                 PT Avia Avian Tbk • 2024 Sustainability Report




Compliance with Prevailing
Laws and Regulations                                                [GRI 2-27]




Avian Brands continuously ensures that the Board of Commissioners, the Board of Directors, officers, employees and
related parties perform their duties with responsibility, integrity, trust, respect and loyalty, and comply with applicable legal
obligations. This commitment is evidenced by the absence of fines or significant legal actions during the reporting period,
both from authorized institutions and from the Financial Services Authority and the Indonesia Stock Exchange.
This demonstrates consistent compliance with legal standards and regulations, and reflects our efforts to ensure that all Avian
Brands’ activities are conducted in accordance with applicable laws and regulations.



Non-Compliance Incidents Relating to Health and Safety Impacts of
Products and Services [GRI 416-2] [SASB RT-RT-CH-410b.1.]

Throughout 2024, Avian Brands has conducted identification and found no non-compliance with the laws and/or voluntary
regulations concerning the health and safety impacts of products. All 100% of Avian Brands’ products are equipped with a Safety
Data Sheet (“SDS”) as well as safety, health and environmental information assessments in accordance with the Regulation
of the Minister of Industry of the Republic of Indonesia No. 87/M-IND/PER/9/2009 on the Globally Harmonized System of
Classification and Labeling of Chemicals, or the Globally Harmonized System (“GHS”). Moreover, in 7 of its paint product
brands, Avian Brands has complied with the SNI standard. This demonstrates the implementation of the Product Quality
pillar, which ensures customer health and safety, in accordance with Customer Focus, which is one of its corporate values.
As a proactive measure, Avian Brands continues to conduct periodic internal audits and risk evaluations. We also actively listen
to customer feedback to ensure that Avian Brands can identify potential risks before they escalate into real problems.

Further information on SDSs and GHSs is accessible on Avian Brands’ website in the Products section
(https://avianbrands.com/produk).




Political Contributions                                                [GRI 415-1]




Avian Brands is firmly committed to maintaining integrity and independence in every aspect of business management.
We ensure that Avian Brands’ operations are free from any political bias towards both political parties and individuals.
This principle guides all activities of Avian Brands in order to prevent direct or indirect contributions that could unethically
influence political processes and pose a risk of corruption. This policy affirms that Avian Brands will not be involved, materially
or immaterially, in political interests or in activities related to any particular political party. By adhering to these principles, we
ensure that all decisions and actions of Avian Brands remain focused on business integrity and interests, in accordance with
Avian Brands’ Sustainability Policy, which emphasizes political neutrality as part of Avian Brands’ commitment to transparent
and responsible governance. [GRI 3-3]




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                  Healthy
                Economic
                  Growth




         “The sustainability performance of
   Avian Brands reflects our commitment to
    deliver added value to all stakeholders,
 through responsible product creation and
      manufacturing patterns. Avian Brands
     focuses on creating long-term value by
      ensuring the distribution of economic
benefits to all stakeholders and integrating
   environmentally friendly manufacturing
  practices. Through continuous innovation
 and responsible management, we strive to
 not only achieve financial growth, but also
   ensure that the positive impacts of Avian
   Brands’ economic activities extend to the
      wider communities and environment.”


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                                        Avian Brands Achievements             [GRI 3-3]


                 We have involved local parties in the operations of Avian Brands, including 217 local suppliers or 76.14%
                 of Avian Brands’ total suppliers, and 8,387 local employees with a percentage of 90.03% of Avian Brands’
                 total employees.


                 We have conducted assessments on the implementation of sustainability practices for 20% of key
                 suppliers, that account for 80% of Avian Brands’ total purchase value.



                 Avian Brands dominates the national decorative paint market with a 24% market share.



                 In 2024, Avian Brands successfully realized paint manufacturing of 197,339 metric tons or 95.00% of
                 the target. Of this achievement, Avian Brands successfully recorded a net revenues of IDR7,471.36 billion
                 or 95.50% of the target and a net profit of IDR1,663.70 billion or 95.84% of the target.


                 Avian Brands has invested IDR733.44 million of its total operating expense/opex in projects that support
                 sustainability.




Economic Performance Management Strategy
Economic performance management is the main foundation for the successful implementation of Avian Brands’ sustainability
programs. In an evolving business environment, Avian Brands emphasizes the importance of flexibility and agility in adjusting
strategies, both in terms of sales and production. This is conducted to ensure that Avian Brands maintains competitive
advantage and business resilience amidst increasingly intense competition. In terms of manufacturing, Avian Brands operates
two manufacturing facilities strategically located in Serang and Sidoarjo, with a total manufacturing capacity reaching
286,416 metric tons of paint per year. These facilities are designed to meet the needs of a growing market and ensure a
continuous supply of high-quality products.

In terms of sales, Avian Brands continues to develop wide and extensive marketing and distribution networks across the
Indonesian archipelago. By the end of 2024, Avian Brands had 124 wholly-owned distribution centers, 15 wholly-owned mini
distribution centers, 38 independent distribution centers, and had cooperated with 58.451 building stores. These networks
not only make it easier for customers to access Avian Brands’ products but also reinforce its position in the national market.
Rapid development in Indonesia’s construction sector is also boosting the demand for Avian Brands’ decorative paint products,
which have become an essential part of architectural applications. Avian Brands’ products not only enhance the appearance of
walls and building structures, but also offer protection against damage caused by external factors - an added value offered by
Avian Brands to the customers.

More detailed information related to the business strategy adopted by Avian Brands in 2024 is described as follows:
 [GRI 3-3]




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                                                                             PT Avia Avian Tbk • 2024 Sustainability Report




                                  Economic Performance Management Strategy


                       Expansion of distribution networks in various regions in Indonesia to improve customer access to
             1
                       Avian Brands’ products.


                       Integrated supply chain management, from research and development to product distribution, through
            2
                       strategic cooperation with local and international suppliers.



            3          Creation of sustainable economic value benefits for all stakeholders.




Avian Brands also routinely evaluates the effectiveness of business strategy implementations related to economic
performance management. This evaluation is conducted through structured Key Performance Indicator (“KPI”) monitoring
for each level of management. With this approach, Avian Brands ensures that each predetermined target and objective can
be achieved with optimal efficiency and effectiveness. This evaluation process not only functions as a performance indicator,
but also as a mechanism to identify opportunities for improvement and strategic adjustments in accordance with evolving
market dynamics and business environment. Thus, Avian Brands can keep maintaining its competitive edge and achieve
sustainable results in line with its Vision and Mission as well as the predetermined long-term plans.




Supply Chain                             [GRI 2-6]




As the leader in the paint and decorative coating industry, Avian Brands has the competitive advantage of operating a fully
integrated supply chain. Every single process is managed internally - from the early stages of research and development,
manufacturing of some key raw materials, manufacturing of some packaging, manufacturing of paint products,
filling-packing-storing, to product marketing and distribution. Certain raw materials that are not produced internally are
procured through strategic partnerships with suppliers that meet certain criteria.

Effective supply chain management is a key foundation in maintaining Avian Brands’ sustainability. By maintaining transparent
and responsible relationships with each supplier, Avian Brands ensures stable and sufficient supplies of raw materials in line
with dynamic market demands and manufacturing needs. In addition to maintaining smooth production flow, this cooperation
also aims to improve operational efficiency and product quality. This approach enables Avian Brands to swiftly anticipate market
changes, maintain competitive advantage, and continuously deliver on customer expectations with high-quality products.




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An overview of Avian Brands’ supply chain in paint manufacture is described as follows:

Avian Brands Supply Chain

                   Process Planning and Inventory Control
                   provides information on ofraw material
                                requirements.



                    Material purchase transactions process                                   Overseas suppliers receive
                    based on PPIC requirements by taking                                     purchase orders and make
                      into account quality standard and                                     shipments to Jakarta Port or
                              competitive prices.                                                 Surabaya Port.




       Local suppliers of raw             Local suppliers of packagings
    materials receive purchase             receive purchase orders and                        Surabaya/Jakarta Port.
    orders and make shipment.                   makes shipments.




                                                                                                    Receipts of materials from the
                   Raw material and packaging warehouse.
                                                                                                     warehouse to be processed
                                                                                                    into intermediates products/
                                                                                                          finished products.


                 Conducting inspections on the compliance
                     of materials to quantity standars.




The above chart of Avian Brands’ supply chain illustrates the flow of comprehensive raw material management, from the
planning stage to the manufacturing stage. This process starts with the PPIC, playing an important role in determining raw
material requirements based on the production plan. Thereafter, purchase transactions are carried out in a centralized manner
by considering the suitability of quality and price from the suppliers, to ensure that Avian Brands obtains the finest raw materials.
Any material purchased and shipped must go through the Incoming Quality Control process, to ensure that the purchased goods
meet the established quality standards and safety requirements, and are subsequently utilized in the manufacturing process. In
general, Avian Brands procures raw materials from local and international suppliers. Local suppliers deliver them directly, while
international suppliers deliver them through the ports in Jakarta or Surabaya.

Once received, raw materials will then be stored in the warehouse and go through a quality inspection stage to ensure compliance
with established standards. This stage is crucial to maintaining product integrity in subsequent stages of manufacturing.
Raw materials that have passed the storage and inspection process are subsequently processed into intermediate products
or finished products ready for distribution. The above supply chain illustrates how we are able to effectively manage our
relationships with suppliers and maintain optimal material flow, thus ensuring smooth operations of Avian Brands and meeting
the needs of the market with high-quality products.



Proportion of Procurement from Local Suppliers

                   Description                               Unit              2024*               2023*               2022*
 Total Local Suppliers                              Number of Company             217                 219                  209
 Total Suppliers                                    Number of Company             285                 281                  275
 Percentage of Procurement from
                                                              %                 76.14               77.94               76.00
 Local Suppliers
Notes:
* AVIA, TKTW, and TKBI.




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In supporting local economic development in line                  commitment to responsible and sustainable procurement
with the commitment to engage the local (domestic)                practices. Supplier audits are conducted both on-site and
workforce, Avian Brands is committed to allocating a              off-site. In 2024, Avian Brands successfully increased the
significant proportion of its expenditure to local suppliers.     frequency of on-site audits to 11 raw material suppliers and 12
The total number of local suppliers in 2024 amounted to           freight forwarding suppliers compared to the previous year.
217 suppliers, accounting for 76.14% of the total suppliers        [GRI 3-3, 408-1, 409-1]
of Avian Brands. By involving local suppliers in supplying
raw materials for manufacturing, Avian Brands not only            Environmental and Social Assessment
ensures smooth operations but also directly contributes           for Suppliers [GRI 308-1, 414-2]
to the economic and social growth of local communities.           Avian Brands implements a Green Procurement Policy
This collaboration creates jobs, encourages local business        for the selection of contractors, partners and suppliers as
development, and strengthens regional economies, which            part of its sustainability commitment. Avian Brands has
ultimately improves the welfare of communities around             conducted engagement with suppliers and distributors
Avian Brands’ operational areas. This positive impact reflects    through socialization, training, and audits related to
the commitment of Avian Brands to promoting inclusive             sustainable procurement. The supplier selection process
and sustainable economic development through synergies            has been integrated with sustainability principles
with local suppliers. [GRI 203-2]                                 by means of a questionnaire, which contains questions
                                                                  on environmental and social assessment, covering aspects
Meanwhile, the remaining 68 suppliers or 23,86% are               such as compliance with environmental standards, energy
international suppliers from various countries. The primary       efficiency, waste management, as well as social practices
challenges in the international procurement of raw materials      such as business ethics, labor rights, and occupational
consist of exchange rate fluctuations and the risk of late        health & safety. As a result, we noted that no contractors,
delivery. To address these, Avian Brands actively monitors        partners or suppliers were reported to have caused adverse
exchange rates and carefully supervises the delivery of raw       environmental impacts as a result of their operations. We
materials. Avian Brands is also disciplined in timely payments    have conducted assessments for 20% of key suppliers,
of foreign currencies and utilizes futures contracts to protect   that account for 80% of Avian Brands’ total purchase value.
itself from unexpected exchange rate fluctuations, in order       The assessment results showed that 37 local raw material
to maintain operational and financial stability.                  suppliers have implemented 68.80% of sustainability aspects,
                                                                  while 47 imported raw material suppliers achieved 80.95%
                                                                  and 24 packaging material suppliers have implemented
Sustainable Procurement Practices                                 65.91% of sustainability aspects. We also conduct audits
                                                                  of hazardous waste service vendors to ensure their
To ensure sustainable procurement practices, in addition to       compliance with applicable regulations and procedures.
assessing product quality and supply chain management,             [GRI 3-3, 308-1, 414-2]
Avian Brands also evaluates suppliers’ commitment to
sustainability principles, particularly those related to          Moreover, in an effort to implement sustainable procurement
fairness in social (labor) and environmental aspects. We          practices, consistent with the Fourth Pillar of Avian Brands’
ensure that Avian Brands’ suppliers comply with applicable        Sustainability Policy, we actively engage suppliers through
labor regulations, including prohibition of underage labor        various strategic approaches. In addition to engaging
and equitable granting of employee rights, and that they          suppliers in stakeholder surveys to evaluate sustainability
do not engage in recruitment fee practices. Additionally,         materiality topics, we have also conducted socialization
supplier audits also incorporate aspects of environmental         and training on scope 3 GHG emissions reporting.
management, such as the management of hazardous                   These measures aim to ensure that suppliers understand
waste and material usage. To ensure compliance with these         and implement high levels of sustainability standards
standards, we periodically conduct random audits of suppliers     and contribute to the overall reduction of environmental
whom Avian Brands has cooperated with, to uphold our              impacts throughout the entire supply chain of Avian Brands.




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                                                            HEALTHY ECONOMIC GROWTH




Served Market                             [GRI 2-6]




In navigating the ever-changing market dynamics, an in-depth understanding of the served market is key to formulating
effective business strategies. Avian Brands is committed to identifying and satisfying the needs of the market by offering
products and services that correspond to customer demands and preferences. Through comprehensive market analysis and a
customer-oriented approach, Avian Brands not only strives to meet market expectations, but also to create sustainable added
value. Information regarding the market segments served by Avian Brands as well as the strategies implemented to ensure
customer satisfaction and sustainable growth, are described below:


                      Network                              Description

                                                      The geographical locations where Avian Brands and Subsidiaries’
                      Geographical Location
                                                      products/services are offered are spread throughout the Indonesian
                 1    where the Product/Service
                                                      territory. In the domestic market, Avian Brands continue to be
                      is Offered
                                                      the market leader in decorative paints with a market share of 24%.


                      Network                              Description

                                                      Sectors served by Avian Brands and its Subsidiaries are mainly retail
                      Served Sectors                  customers in the form of building material stores, both conventional
                2
                                                      stores and Modern Trade Outlets, as well as a small portion of various
                                                      building, infrastructure and construction projects. We also serve
                                                      business-to-business customers, such as banking networks and retail
                                                      store networks.


                     Network                               Description

                                                      The types of customers and beneficiaries of the business sectors
                      Types of Customers and          run by Avian Brands and its Subsidiaries are the general public,
                3
                      Beneficiaries                   ranging from the lower, middle, and upper classes. Avian Brands also
                                                      provides supplies for the corporate segment, which is spread across
                                                      several regions.




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Achievement of Operational
and Financial Performance Targets

Amidst the challenging landscape of the national paint               the Board of Commissioners, in evaluating achievements
industry, Avian Brands continuously strives to achieve               and identifying areas of improvement. This evaluation
substantial growth in its economic performance, in order             ensures that the implemented strategies not only achieve
to maintain its commitment to deliver direct benefits                the established targets, but also support the creation of
to Shareholders and all stakeholders. To realize this                sustainable long-term value for all relevant parties. Through
commitment, we strategically focus on strengthening Avian            this integrated and result-driven approach, we strive to
Brands’ business fundamentals, with a focus on improving             overcome challenges, optimize performance and strengthen
competitiveness and gaining sustainable competitive                  Avian Brands’ position in the market, while continuously
advantages. We are taking proactive steps to expand                  providing meaningful benefits to all stakeholders.
our product portfolio by adding relevant and innovative                [GRI 3-3]
product variants, expanding our distribution networks to
reach wider markets, and launching more aggressive and               In 2024, in terms of operational achievement, Avian Brands
focused marketing programs. These steps are designed to              successfully realized paint manufacturing of 197,339 metric
meet the growing needs of the market and increase Avian              tons or 95.00% of the target. From this amount, Avian Brands
Brands’ penetration across various segments. [GRI 3-3]               successfully recorded a financial achievement in the form
                                                                     of a net revenue of IDR7,471.36 billion or 95.50% of the
Management of the strategies, as well as achievement of              target, and a net profit of IDR1,663.70 billion or 95.84% of
operational and financial performance, is the collective             the target. Further information on the comparison of targets
responsibility of the Board of Directors, in collaboration with      and realizations over the last 3 years is described as follows:



Achievement of Operational and Financial Performance Targets                                          [POJK F.2]


                                  2024                          2023                           2022
  Description                         Achievement                    Achievement                    Achievement
                   Realization Target             Realization Target             Realization Target
                                          (%)                            (%)                            (%)
Manufacturing
                     197,339    207,725      95.00        180,540     181,245          99.61          170,986       230,025       74.33
(Metric Tons)
Net Revenue
                   7,471,356   7,823,000     95.50       7,016,882   7,095,821         98.89        6,694,171      7,593,202      88.16
(Million Rupiah)
Net Profit
                   1,663,699   1,736,000     95.84       1,643,096   1,610,420        102.03        1,400,365      1,651,521      84.79
(Million Rupiah)




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                                                               HEALTHY ECONOMIC GROWTH




Comparison of Portfolio Targets and Performance, Financing Targets, or Investments in
Financial Instruments or Projects that are Aligned with Sustainable Finance [POJK F.3]

Avian Brands is committed to contributing to sustainable         As part of its green initiatives, Avian Brands continues its
finance and environmental protection. In order to                tree-planting program involving employees and the
achieve this objective, Avian Brands has set clear targets       surrounding community. Avian Brands targeted to plant
for investment in green projects that are aligned with           5,000 trees in 2024, bringing the accumulative number of
sustainability principles.                                       trees planted to 15,000, as of the reporting year. The program
                                                                 is expected to improve air quality and support biodiversity
In 2024, we have invested IDR733.44 million of the               in local areas, as well as to strengthen the relationship
total operating expense (opex) in projects that support          between Avian Brands, its employees, and the communities
sustainability, which include solar panel installation,          in preserving nature.
tree planting, and developing Green Label products. We
have also allocated IDR3.48 billion of our total capital         Avian Brands is also committed to using environmentally
expenditure (capex) budget for electric forklift procurement     friendly raw materials in its manufacturing activities.
program. In this Sustainability Report, we spotlight the         In 2024, Avian Brands successfully increased the proportion
performance of Avian Brands’ portfolio in line with these        of environmentally friendly raw materials to 56.30% of the
targets, demonstrating Avian Brands’ achievements in             total raw material usage. This complements the efforts of
implementing green initiatives. The green project conducted      Avian Brands to minimize the environmental impacts of its
throughout 2024 involved the installation of solar panels        products.
aimed at reducing dependence on fossil energy sources
and reducing carbon emissions. In 2024, Avian Brands             Through these projects, Avian Brands not only invests in
successfully reduced Scope 1&2 GHG emissions by 15.99%           sustainability, but also contributes to the development of
through energy efficiency efforts and the use of renewable       the green economy. We constantly monitor and evaluate the
energy.                                                          performance of Avian Brands’ portfolio to ensure that Avian
                                                                 Brands meets its established targets and remains committed
                                                                 to contributing to a sustainable future.




Distribution of Economic Performance                                                                                [GRI 3-3, 201-1]



The operational and financial performance achievements that Avian Brands managed to accomplish, have greatly impacted
the distribution of direct economic value to various stakeholders. Avian Brands ensures that these benefits are distributed
through timely payment of employee salaries, tax remittances to the government, dividends to Shareholders, and purchases
to suppliers that support the local economy. In addition, Avian Brands also allocates funds for social and environmental
responsibility programs as a testament to its commitment to community welfare and environmental protection.
With this approach, we endeavor to generate extensive and sustainable added value to ensure that all relevant parties benefit
from Avian Brands’ performance. Information regarding Avian Brands’ economic distribution value over the last 3 years is
described as follows:

                                                                                           (in millions Rupiah, unless otherwise stated)
                              Description                               2024                2023                       2022
 Direct Economic Value Generated
 Cash Received from Customers                                         7,229,124            6,850,984                 6,781,888
 Other Receipts                                                          31,003               12,664                     11,601
 Receipts of Finance Income                                            291,459              308,589                    302,422
 Proceeds from Disposal of Fixed Assets                                  11,156               14,094                     16,398
 Total Direct Economic Value Generated                                7,562,742           7,186,331                 7,112,309
 Distributed Economic Value
 Payments to Suppliers                                                4,625,552            4,341,998                 4,598,330
 Payments to Employees                                                 779,291              707,405                    659,079
 Payment for Corporate Income Tax                                      380,615              482,000                    377,003



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                                                                         PT Avia Avian Tbk • 2024 Sustainability Report




                                                                                            (in millions Rupiah, unless otherwise stated)
                                Description                            2024                   2023                      2022
 Dividend Payment to Shareholders                                    1,348,142              1,362,978                 1,115,164
 Acquisition of Right-of-Use Assets                                     39,600                 69,588                     66,285
 Payment of Lease Liabilities                                           24,758                 58,836                     25,374
 Payment of Interest Expense                                             2,539                   4,077                      6,463
 Expenses for the Community                                              2,344                   1,995                      1,978
 Environmental Expenses                                                  1,293                   1,059                      1,524
 OHS Investment Cost                                                     1,307                    886                        841
 Total Distributed Economic Value                                    7,205,441             7,030,822                 6,852,041
 Retained Economic Value                                               357,301               155,509                   260,268




Financial Implications and                                      Contribution to the Government                            [GRI 207-1]
Other Risks and Opportunities Caused by
Climate Change [GRI 201-2]                                      Taxes play a vital role as a country’s main source of revenue,
                                                                collected from taxpayers to support various national needs,
Climate change and global warming are major challenges          such as infrastructure development, provision of subsidies,
with far-reaching impacts on various industry sectors,          and essential public facilities. For Avian Brands, paying taxes
including on Avian Brands’ business. Despite minimal            is more than just a legal obligation, but also a commitment to
direct impacts on the operations of Avian Brands,               take part in supporting national development and ensuring
the risk of disruption remains, notably to the product          far-reaching benefits for the society. Avian Brands refers to
distribution chain, in particular for inter-island shipments.   the provisions of taxation laws and regulations applicable
Weather uncertainty due to climate change may cause             in Indonesia, including Law No. 7 of 2021 on Harmonization
distribution delays that could potentially affect the           of Tax Regulations (Harmonisasi Peraturan Perpajakan or
operational and financial performance of Avian Brands.          “HPP”) and Law No. 11 of 2020 on Job Creation. Avian Brands
                                                                recognizes the significant power of taxes to achieve the
As an anticipatory measure, Avian Brands has developed          Sustainable Development Goals. Therefore, Avian Brands
mitigation strategies to minimize extreme weather-related       is consistently committed to contributing to government
disruptions. Avian Brands also perceives climate change         efforts, both at the national and local levels, through proper
as an opportunity to adopt more sustainable practices,          payment of taxes in accordance with the regulations.
with a focus on improving operational efficiency and             [GRI 3-3]
innovations that can provide added value to stakeholders.
Through this approach, Avian Brands not only seeks to           To manage this properly, Avian Brands has established a
minimize climate-related risks, but also contributes to         Taxation Unit under the supervision of the Finance Director.
global efforts to mitigate the impacts of climate change.       This unit is responsible for ensuring accurate and timely
Avian Brands’ commitment to mitigating the impacts of           fulfillment of all Avian Brands’tax obligations, which are in line
climate change is further described in the Environmental        with its business activities. We also engage a tax consultant,
Management section of this Sustainability Report.               cooperating with Avian Brands as a strategic partner.
                                                                The consultant helps ensure that Avian Brands remains
                                                                informed of the latest developments in tax regulations and
Financial Assistance Received from                              properly implements those regulations. In addition, Avian
the Government [GRI 201-4]                                      Brands regularly conducts internal and external audits to
                                                                verify tax compliance, in order to maintain transparency
Throughout 2024, no financial assistance was received by        and integrity in every transaction. Avian Brands has also
Avian Brands in any form any government for any operations.     established a whistleblowing mechanism to address
In addition, there was no government involvement in any         potential tax-related violations or unethical conduct.
form in Avian Brands’ shareholding structure.                    [GRI 207-2]




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Tax-related Stakeholder Engagement                  [GRI 207-3]
Avian Brands consistently strives to maintain close communication with tax authorities through regular consultations and
discussions. This aims to collect valuable feedback, ensure that Avian Brands’ understanding of tax regulations remains
accurate, and validate that its tax practices comply with applicable laws. This allows Avian Brands to minimize potential errors,
improve compliance, and ensure correct and accurate fulfillment of all tax obligations. This proactive approach also helps us
identify and anticipate regulatory changes, allowing Avian Brands to continue its operations with the highest standards of tax
transparency and responsibility.

Tax Reporting         [GRI 207-4]
In relation to tax obligations, Avian Brands only operates in the Indonesian territory with no overseas branches or operational
offices. Therefore, all Avian Brands’ tax obligations and reporting are focused on the Indonesian jurisdiction. This ensures full
compliance of all taxation activities with applicable national rules and regulations. The taxes paid by Avian Brands for the last
3 years are described as follows:

                                                                                              (in million Rupiah, unless stated otherwise)
                            Description                                   2024                 2023                      2022
 Income Tax                                                               741,678              696,167                  548,133
 Land and Building Tax                                                       2,116                 2,015                   1,935
 Value Added Tax                                                          369,131              382,045                  323,882
 Total Tax Payments                                                     1,112,925           1,080,227                  873,950




Indirect Economic Contribution
In addition to direct economic contribution through the distribution of economic value, Avian Brands also emphasizes the
importance of providing indirect economic impact to stakeholders. We realize this commitment by involving local communities
in the operational activities of Avian Brands. We focus on empowering the local workforce by prioritizing residents around our
operational areas for employment opportunities. We also establish partnerships with local suppliers who meet our standards
and criteria. Through this initiative, Avian Brands hopes to continue supporting local economic growth while strengthening
relationships with communities and business partners around Avian Brands, to reflect its dedication to more inclusive and
sustainable economic development. [GRI 3-3]



Local Labor Empowerment in Avian Brands Business                              [GRI 203-2, 413-1]     [POJK F.23]


As a stakeholder in Avian Brands’ business activities, the         environment, Avian Brands actively empowers the local
local community has a role in supporting the sustainability        workforce by providing employment opportunities in
of Avian Brands’ business. We understand positive impacts          accordance with established standards and criteria. In doing
on the surrounding community not only reinforce positive           so, Avian Brands not only contributes to the economic
relationships with Avian Brands but also contribute to             growth of the surrounding communities, but also helps
the long-term success of Avian Brands. In its effort to            create a better and more sustainable future for them.
support social and economic growth in the surrounding




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                                                                            PT Avia Avian Tbk • 2024 Sustainability Report




This initiative reflects Avian Brands’ dedication to integrating social aspects into its business strategies, while strengthening
mutually beneficial relationships with local communities. We believe that empowering local communities is key to generating
broad positive impacts that support Avian Brands’ business objectives while improving the quality of life in the communities
in its vicinity.

As part of Avian Brands’ commitment to empowering the local workforce, we also involve workers from the local community in
the organizational structure. As of the end of the reporting period, 90.03% of employees are local workers. This demonstrates
the efforts of Avian Brands to empower local human resources and strengthen relationships with surrounding communities.
  [GRI 202-2]


Information regarding the involvement of local labor in Avian Brands’ operational activities is described as follows:

Proportion of Local Labor Involvement
                    Description                       Unit                2024*                  2023*                  2022*
 Total Local Employees                                People              8,387                   7,577                  7,231
 Total Employees                                      People              9,316                   8,477                  8,076
 Percentage of Local Employees                          %                 90.03                   89.38                  89.54
Notes:
* AVIA, TKTW, and TKBI.




Investment in Infrastructure and Support Services                          [GRI 203-1]


Avian Brands is committed to contributing to infrastructure        In supporting the local economy, Avian Brands also actively
development and the provision of services that support             provides capital assistance and training to Micro, Small, and
the welfare of the community and environment around its            Medium Enterprises (“MSMEs”) in Wadungasih Village. The
operational areas. Through the Avian Brands Peduli program,        program aims to improve the economic independence and
Avian Brands has implemented various initiatives that              welfare of local communities by providing them with the
positively impact local communities.                               necessary skills and resources to develop their businesses.

As part of this commitment, Avian Brands has constructed a         Avian Brands believes that investment in infrastructure
waste bank in Wadungasih Village. The construction of this         and support services is a key element in achieving long-
waste bank is intended to manage and recycle waste, thus           term sustainability. Through various programs and
reducing the volume of waste that ends up in landfills. In         initiatives, Avian Brands is committed to continuing its
addition, waste banks also function as educational centers         support of inclusive and sustainable development, as well
for the community on the importance of sustainable waste           as improving the quality of life of the communities around
management.                                                        its operational areas.

In the educational sector, Avian Brands has provided painting
support to numerous schools, mosques, and other public
facilities. This initiative not only enhances the aesthetics
and comfort of public facilities but also promotes a better
and healthier environment for the community. Through
this program, Avian Brands seeks to improve the quality of
educational and religious facilities and infrastructure, which
in turn can provide long-term benefits to local communities.




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   Responsible
 Environmental
  Management




     “We constantly implement a responsible
             environmental approach in all of
          Avian Brands’ operations, as part of
       our efforts to contribute to supporting
             environmental preservation and
          sustainability of future livelihoods.
  By focusing on efficiency and management
   of energy, resources, emissions, waste and
   biodiversity conservation, Avian Brands is
    committed to reducing its environmental
      impacts through sustainable initiatives.
This approach also ensures that Avian Brands
       can strike a balance between business
    growth and environmental preservation.”


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                                          Avian Brands Achievements              [GRI 3-3]



                  Avian Brands successfully achieved the Green PROPER award, making it the only paint company that has
                  received this award for 3 consecutive times since 2022 until 2024.



                  A total of 2,731.09 tons of sludge and returned paint was recycled, an increase of 45.08% compared to
                  the previous year.



                  The use of renewable energy reached 2,013.12 GJ, an increase of 10.93% compared to the 2021 baseline.



                  Groundwater use for plant operations decreased by 11.13%, with water intensity reaching
                  0.0007 megaliters/ton of water-based products.



                  A decrease of 15.95% in the volume of waste generated, compared to the previous year.




Environmental Impact Management Strategy
Environmental degradation and climate change, the impacts of which are increasingly evident, have become a major
challenge faced by the global community, including Indonesia. The growing frequency of hydrometeorological disasters,
such as droughts, floods, storms, forest fires, El Niño, La Niña, and landslides, reflects the devastating impacts of climate
change triggered by irresponsible human activities. Large-scale exploitation of natural resources, deforestation threatening
the role of forests as the lungs of the earth, and industrialization that drives up GHG emissions, all contribute to this condition.
 [GRI 3-3]


Aware of this increasingly real impact, Avian Brands                Through the Sustainability Policy that has been
understands that all stakeholders’ participation in                 formulated by Avian Brands, we actively strive to integrate
environmental preservation is crucial. As part of its               sustainability principles into all aspects of Avian Brands’
responsibility, Avian Brands continues to strengthen its            operations. The concrete steps we are taking include
resolve and commitment to reduce adverse environmental              the use of environmentally friendly materials, improved
impacts of its operational activities and respond to                energy efficiency and reduced GHG emissions, as well as
climate-related challenges with proactive measures. Avian           responsible waste management and use of resources. We
Brands is committed to taking part in protecting the                also continuously evaluate and improve our environmental
ecosystems that support sustainable life on earth, which is         policies and procedures, ensuring that every innovation
essential for long-term business viability. Every operational       we produce not only meets industry standards, but
step taken by Avian Brands always considers environmental           also contributes to environmental conservation efforts.
protection and preservation aspects, in accordance with             In doing so, we aspire to not only meet our environmental
applicable laws and regulations. Beyond that, we also               obligations, but also to become a pioneer in sustainable
continue to encourage innovation and development                    business practices that provide long-term benefits to the
of environmentally friendly products, as a tangible                 ecosystem and the community. [GRI 3-3]
manifestation of Avian Brands’ commitment to reducing our
ecological footprint and making positive contributions to
global efforts in environmental conservation. [GRI 3-3]




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                                                                                              PT Avia Avian Tbk • 2024 Sustainability Report




Environmental Management                              [CDSB REQ-01]


We are aware that every stage of Avian Brands’ product manufacturing and distribution activities comes with direct and indirect
environmental impacts, particularly in terms of the use and management of natural resources that produce GHG emissions.
In order to manage these challenges, Avian Brands has an Environmental Management Committee in place, tasked with
ensuring that every operational step is consistent with sustainability principles and complies with environmental regulations.
This committee constantly monitors, assesses and formulates environmental management strategies to minimize adverse
impacts and improve Avian Brands’ positive contribution to environmental conservation. More detailed information about
Avian Brands’ environmental impact management structure is described as follows:

                    Organizational Structure of The Environmental Management Committee

                                                                Committee Chairman




                                                                               Water Efficiency          GHG &
 Environmental                                             Non-Hazardous
                    Energy Efficiency   Hazardous Waste                         and Pollutant         Conventional             Life Cycle       Biodiversity
  Management                                                Waste Solid
                         Team               3R Team                            Load Reduction          Emissions           Assessment Team    Protection Team
  System Team                                              Waste 3R Team
                                                                                    Team             Reduction Team

  Environmental                                                                  Water Efficiency
                                          Hazardous        Non-Hazardous                             GHG & Conventional                         Biodiversity
   Management                                                                  and Water Pollutant                          Environmental
                     Energy Manager     Waste Reduction    Solid Waste 3R                            Emissions Reduction                         Protection
     System                                                                      Load Reduction
                                                                                                         Coordinator
                                                                                                                              Manager
                                         Coordinator        Coordinator           Coordinator
                                                                                                                                                Coordinator
   Coordinator




                                                                                 Water Efficiency
  Environmental                          Hazardous Waste    Non-Hazardous                            GHG & Conventional         Life Cycle       Biodiversity
                                                                               and Water Pollutant
Management System    Energy Auditors     Reduction Team    Waste Solid Waste                         Emissions Reduction    Assessment Team    Protection Team
                                                                                 Load Reduction
  Team Members                              Members        3R Team Members                             Team Members             Members            Member
                                                                                 Team Members




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Avian Brands continuously ensures that every employee responsible for environmental management possesses the relevant
skills and expertise. We prioritize this commitment to ensure that Avian Brands’ operations are able to minimize adverse
environmental impacts. In addition to delegating environmental management responsibilities to competent organs,
Avian Brands has also consistently implemented a sustainable and comprehensive environmental management system.
At Avian Brands’ manufacturing facilities, the implemented Environmental Management System has complied with the
international standard of ISO 14001 and has been verified by an independent certification body since 2012. This standard
ensures that Avian Brands’ manufacturing operations not only comply with applicable regulations but also fulfill international
best practices. This initiative reflects Avian Brands’ long-term commitment to maintaining a balance between business
sustainability and environmental preservation, as illustrated in the following environmental management policy:


                                 Avian Brands Environmental Management Policies

                      Formulating and implementing short-term, medium-term, and long-term goals, objectives, and programs
            1         by taking into account the characteristics, scale, and impact in accordance with the environmental
                      management system, energy management system, and green industry, while continuously innovating.


            2         Improving quality, competitive, and environmentally friendly products with efficient production costs.



                      Improving service quality, ensuring timely product delivery, meeting customer demands, and providing
            3
                      added value for customers.


                      Opting for materials and machinery with efficient energy use and low greenhouse gas effects for
            4
                      manufacturing processes.


                      Carrying out energy efficiency efforts and maximizing the use of new renewable energy through monitoring,
            5
                      implementing, and encouraging design or development activities across the entire Avian Brands.


                      Undertaking efforts to reduce greenhouse gas emissions for scopes one and two through monitoring and
            6
                      implementation across the entire Avian Brands operations, up to the reporting to stakeholders.



            7         Encouraging the use of renewable materials and environmentally friendly chemicals.



                      Implementing raw material efficiency through monitoring, implementing, and encouraging design or
            8
                      development activities across the entire Avian Brands.


                      Using water optimally and efficiently for company activities, as well as carrying out water conservation
            9
                      programs.



            10        Conducting maintenance and control of air pollution control equipment and machinery.



            11        Reducing and controlling Hazardous Material and Hazardous Waste.



            12        Controlling non-hazardous solid waste through 3R (Reduce, Reuse, Recycle).




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                      Conducting an inventory of water usage, outlets of wastewater, hazardous waste and non-hazardous
            13
                      waste, and air pollution.



            14        Undertaking efforts to protect and conserve biodiversity.



            15        Providing socialization of information related to the safety and security of product application.



                      Identifying, conducting, and evaluating all company activities through Life Cycle Assessment (“LCA”)
            16
                      integrated with environmental, energy, and greenhouse gas emission aspects.



            17        Involving the community in continuous improvement of the environmental management system.




Avian Brands constantly carries out environmental management in a comprehensive manner. As a starting point, Avian Brands
ensures compliance with the necessary licenses from the start of the business through the preparation of Environmental
Management Efforts and Environmental Monitoring Efforts (Upaya Pengelolaan Lingkungan Hidup dan Upaya Pemantauan
Lingkungan Hidup or “UKL-UPL”) report. Avian Brands remains committed to complying with all existing environmental permits
and conducts periodic reviews to stay on track with the environmental programs to be implemented. Similarly, Avian Brands
ensures that each operational unit, such as plants, warehouses and offices, has implemented measures to prevent adverse
environmental impacts by integrating eco-efficiency principles into relevant processes as part of continual improvements.

In addition, Avian Brands conducts a cradle-to-grave Life Cycle Assessment(“LCA”), which analyzes the entire product life cycle
from the acquisition of raw materials to its use and end-of-life. Results from the LCA provide valuable data on environmental
impacts along the supply chain, which forms the basis for developing more effective environmental management strategies.
The LCA also provides support to Avian Brands in its environmental performance assessment through the PROPER,
an environmental evaluation program managed by the Ministry of Environment and Forestry of the Republic of Indonesia.
In addition to preventive measures, we also implement mitigation measures, such as planting trees to reduce our carbon
footprint, as well as energy and emission efficiency programs that showcase Avian Brands’ commitment to environmental
sustainability. [GRI 3-3]



Evaluation of Environmental Management

Environmental management implemented by Avian Brands is also regularly evaluated, to ensure the effectiveness and
continuity of the programs. This process involves monitoring environmental quality at manufacturing facilities in collaboration
with accredited environmental testing laboratories. Results thereof are periodically reported to both local and central
governments, every month and every semester, to ensure compliance with applicable laws and regulations as well as with the
internal policies of Avian Brands.

In addition, Avian Brands participates in the Public Disclosure Program for Environmental Compliance (Program Penilaian
Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup or “PROPER”) organized by the Ministry of Environment
and Forestry (“MoEF”). The PROPER provides an assessment of Avian Brands’ environmental performance based on applicable
regulations, with the assessment results as a rating. This assessment process is conducted by external professionals,
ensuring an objective assessment of Avian Brands’ environmental performance in accordance with established standards.
In the 2024 financial year, Avian Brands successfully achieved the Green PROPER award, making it the only paint company
that has received this award for 3 consecutive times since 2022 until 2024. In recognition of this achievement, Avian Brands is
also listed as a Gold Candidate under the Decree of the Director General for Pollution and Environmental Degradation Control
No. 166 of 2024. Avian Brands is committed to maintaining and improving this PROPER rating, which reflects its dedication to
meeting environmental compliance standards. [GRI 3-3]




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Materials Used in Paint Production


Some of the materials used by Avian Brands in its paint production process are chemicals with adverse environmental impacts.
Therefore, we take a holistic approach in selecting and using the materials to ensure the sustainability and quality of Avian
Brands’ products. In general, the materials used are divided into two main categories, namely renewable and non-renewable
materials. Renewable materials used by Avian Brands include calcium, paper-based or cardboard-based packaging materials,
and plant-based materials and additives. On the other hand, non-renewable materials include solvents, pigments, and various
plastic-based products. Avian Brands recognizes that improper management of these materials can adversely impact the
environment. Therefore, Avian Brands is committed to reducing dependence on non-renewable raw materials. By the end
of 2024, Avian Brands successfully increased the use of environmentally friendly raw materials to 56.30% of the total raw
materials. Another strategy implemented by Avian Brands is to improve raw material efficiency through efforts to reduce waste.
 [GRI 3-3]   [POJK F.5]


In the manufacturing process, Avian Brands continuously          Apart from efficiency measures, responsible material use
strives to implement sustainable processes by using more         is complemented by a waste reuse program. Avian Brands
environmentally friendly materials without compromising          has implemented the reuse of sludge of water-based
on quality. This initiative aims to produce high-quality         paint for manufacturing processes in the same cycle.
products that contribute to environmental protection.            This initiative is part of its commitment to minimize hazardous
Among the concrete steps Avian Brands has taken is the           waste. In 2024, Avian Brands successfully recycled 2,731.09
implementation of a packaging efficiency program that            tons of sludge and returned paint, an increase of 45.08%
aims to reduce waste generated by Avian Brands. Packaging        compared to 2023. This amounts to a material recycling
efficiency efforts are carried out by reducing the grammage      ratio of 16.97 kg per ton of paint production. Avian Brands
and size of packaging, switching to lighter and stronger         has also initiated the process of recycling solvent washes in
packaging materials, and reducing the use of cardboard           manufacturing solvent-based paints, accounting for 151.19
and plastic. The packaging efficiency programs successfully      tons as raw materials, with a recycling ratio of 5.27 kg per ton
implemented by Avian Brands in 2024 are described as             of solvent-based paint production. Through the program,
follows:                                                         Avian Brands successfully reduced hazardous waste disposal
1. Reducing plastic jerry can weight by 13.33%;                  by 17.23%, confirming its commitment to more sustainable
2. Replacing toxical shrink material made from PVC with          and environmentally friendly waste management.
     non-toxic material and reducing weight by 46.52% in VIP        [GRI 3-3, 301-2, 301-2]
     Remover 1kg, 250g, and Viplas 360g products;
3. Reducing paper usage in Avian Non Sag Epoxy and               In parallel, we have also reduced lead and chrome content
     Suzuka Epoxy Filler products by 26.47%; as well as          in Avian Brands’ products. By the end of 2024, only 10.40%
4. Replacing the inner box material with shrink film,            of lead and chrome content remain in the products.
     thereby reducing weight by 94.44% in Avian Non Sag          This achievement reflects positive developments in Avian
     and Avian Epoxy Filler products.                            Brands’ innovation towards lead-free and chrome-free
                                                                 products, which is also encouraged by the launch of
The above efforts succeeded in reducing the use of               water-based products. This step not only improves product
packaging by 39.08 tons or 33.78%, with cost savings of          safety standards, but also strengthens the contribution of
IDR1.40 billion. Packaging efficiency and the addition of        Avian Brands to environmental protection and public health.
environmentally friendly materials are consistently carried
out. These measures reflect Avian Brands’ commitment
to reducing environmental impacts from manufacturing
activities and underscore its dedication to responsible and
environmentally friendly operations.




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Information on the use of materials in the paint manufacturing process is described below:



Types and Volumes of Main and Supporting Materials for Paint Manufacture                                            [GRI 301-1]


                       Material Type                             Unit          2024                 2023                   2022
 Renewable Materials                                             Ton         89,589.48             72,903.20           61,888.17
 Non-renewable Materials                                         Ton         69,528.10             70,887.41           74,937.20
 Total Purchase of Materials                                     Ton        159,117.58          143,790.61           136,825.37




                Material Reuse by Product Type

                       Sludge & Return Paint
                                                                   2,731.09
                                                          2024                                        2023           1,882.53
                       Ton
                                                                                                      2022           2,567.74


                       Washing Solvent
                                                                          151.19
                                                          2024                                        2023            166.27
                       Ton
                                                                                                      2022            180.87


                Material Reuse Ratio by Product Type

                       Sludge & Return Paint
                                                                          16.97
                                                          2024                                        2023             11.91
                       Kg/Ton of Products
                                                                                                      2022             17.08


                       Washing Solvent
                                                                             5.27
                                                          2024                                        2023                 5.68
                       Kg/Ton of Solvent-Based Products
                                                                                                      2022                 5.81


                Ratio of Renewable Material Usage



                                                                         56.30
                       %                                  2024                                        2023           50.70%
                                                                                         %
                                                                                                      2022           45.23%


                Ratio of Recycled Material Usage           [GRI 301-2]




                                                                            1.81%
                       %                                  2024                                        2023            1.42%

                                                                                                      2022            2.00%




Percentage of Products Containing Genetically Modified Organisms                                      [SASB RT-CH-410c.1.]


We confirm that as of the end of the reporting period, no Avian Brands products contain genetically modified organisms
(GMOs). We are committed to providing our customers with safe and high-quality products, and upholding transparency
regarding the composition of materials used in Avian Brands’ products.




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Energy Efficiency

Avian Brands uses energy to support a wide range of                           powered heavy equipment consisting of forklift,
activities, from manufacturing to office operations. At                       reachtruck, counterbalance, and pallet mover as part of
manufacturing facilities, energy is needed to run machinery                   its commitment to using environmentally friendly heavy
and equipment, while in the offices, energy is used for                       equipment. In addition, Avian Brands has also conducted
lighting and various electronic devices. Avian Brands’                        switching of incinerators and burners so that energy
primary energy sources are electricity, fuel oil (bahan                       usage becomes more efficient. It has also modified the
bakar minyak or “BBM”) and gas obtained from third-party                      cooling tower pumps to optimize energy usage. As a result,
providers. Avian Brands recognizes that these are largely                     Avian Brands managed to reduce energy usage in the
non-renewable fossil energy sources with increasingly                         cooling tower by 39.39%, which also resulted in operational
limited availability in nature. Therefore, Avian Brands is                    expense savings of up to IDR526.83 million in 2024. These
committed to wisely managing energy use and considering                       efforts not only reduce energy usage but also improve our
the environmental impacts of these energy sources.                            overall operational efficiency, which is in line with Avian
  [GRI 3-3]                                                                   Brands’ commitment to implementing sustainable practices.
                                                                                [GRI 3-3, 302-4]      [POJK F.7]      [SASB RT-CH-110a.2.]
In anticipating challenges related to the limited availability
of non-renewable fossil energy sources, Avian Brands is                       The energy management and efficiency of Avian Brands
focusing on energy efficiency and transition to renewable                     are regularly monitored and evaluated by the Board
energy sources. Avian Brands’ energy efficiency initiatives                   of Directors through structured performance reports.
include the installation of transparent fiber roofs in                        Since 2022, Avian Brands has been certified with ISO
manufacturing facilities and warehouses, to harness                           50001:2018 for Energy Management Systems, ensuring
sunlight for daytime lighting, as well as the use of solar-                   that its energy management is always monitored while
energy powered street lighting. In the manufacturing                          energy efficiency efforts are maximized. In this regard, Avian
process, Avian Brands has switched to the pipeline system                     Brands has implemented an energy efficiency monitoring
for material transfer from the resin manufacturing facility                   program through energy performance indicators, i.e., the
to the paint manufacturing facility. Avian Brands has also                    Energy Performance Indicators (“EnPi”), which involves the
reduced the use of forklifts by switching to using a rail                     Energy Management System Team as the officer in charge.
conveyor that is connected directly to the solvent-based                      The calculation of energy use employs a sophisticated
paint manufacturing facility, in the process of moving                        method of multiplying physical energy use by the
can plates. The use of conveyor significantly saves 4,302                     calorific value of each energy source, such as gas, diesel
liters of diesel fuel energy and reduces GHG emissions                        and electricity. Results thereof are compiled to provide
by 11.53 tonsCO2e per year. In addition, Avian Brands has                     a comprehensive overview of energy use. Avian Brands
conducted a re-layout of the finished goods warehouse                         also conducts regular monthly meetings to discuss and
and materials warehouse at the Sidoarjo paint plant to                        evaluate the results of EnPi performance reporting, as well
improve distribution efficiency. Re-engineering of the                        as anticipate possible increases in energy use. Another effort
resin plant processes has also succeeded in reducing                          made by Avian Brands is to develop a digitally integrated
cycle time by approximately 22%, thereby increasing                           data information system, namely the Avian Portal, that is
productivity and reducing energy use and GHG emissions.                       immediately accessible to all relevant employees. Among
  [GRI 3-3, 302-4]     [POJK F.7]                                             the system’s many features is ESG data, which is updated
                                                                              in real-time to track environmental, social and economic
Specifically at the Sidoarjo plant, Avian Brands has                          sustainability performance on a regular basis. This approach
implemented various other energy efficiency measures.                         allows Avian Brands to accurately monitor energy use and
Avian Brands has replaced diesel forklifts with 6 units of                    identify areas for improvements to increase efficiency.
electric forklifts (5 units at the Sidoarjo plant and 1 unit                    [GRI 3-3, 302-1, 302-4].      [POJK F.7]
at the Serang plant). This effort succeeded in reducing
GHG emissions by approximately 5.72 tonsCO2e per year.                        The formula used by Avian Brands to calculate total energy
By 2024, Avian Brands has owned 43 units of electric                          use is described as follows:


                                        Energy Conversion from Physical Units to TerraJoules (“TJ”)

                                Σ Energy Use (TJ) = Energy Use (physical unit) x Calorific Value (TJ/physical unit)

Source:
Guidelines for the Implementation of the National Greenhouse Gas Inventory Book II-Volume 1 Methodology for Calculating Greenhouse Gas Emission Levels
(Energy Sourcing and Use Activities).



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Based on this methodology, information on Avian Brands energy use in all operational activities is described below:



Energy Usage               [GRI 302-1]        [POJK F.6]       [SASB RT-CH-130a.1.]


                          Material Type                                       Unit                  2024                  2023                 2022
                                                                               kWh             14,753,041.67        14,208,160.98        13,707,962.04
 Electricity**
                                                                                GJ                  53,110.95            51,149.38             49,348.66
 Fuel Oil (Bahan Bakar Minyak or BBM) (Diesel)***                               GJ                 112,739.10           119,202.34         118,502.42
 Gas****                                                                        GJ                  43,495.72            43,561.14             43,483.43
 Renewable Energy (Solar Panel)****                                             GJ                    2,013.12            1,814.71               906,82
 Total Energy Usage                                                             GJ                 211,358.89        215,727.57*         212.241,33*

Notes:
*    Data restated.
** Electricity use within the scope of AVIA (Sidoarjo Plant, Serang Plant, and Head Office), TKTW, and TKBI;
*** Solar energy use within the scope of AVIA (Sidoarjo Plant and Serang Plant) and TKTW; and
**** Gas and solar panel use within the scope of AVIA (Sidoarjo Plant and Serang Plant).



                    Energy Intensity [GRI 302-3]                 [POJK F.6]


                              2024                                GJ/Ton Product                          2024                           kWh/Ton Product



                          0.17                                                                       47.20
                                                      2023           0.18*                                                        2023         49.74*

                                                      2022            0.19                                                        2022         52.18*

The above energy intensity data is measured by dividing AVIA’s total energy use (Sidoarjo Plant and Serang Plant) by total production.


                    Energy Intensity Efficiency [GRI 302-3]                    [POJK F.6]


                              2024                                GJ/Ton Product                          2024                           kWh/Ton Product



                          0.01                                                                        2,54
                                                      2023           0.01*                                                        2023          2.44*
                                                                                                                                                4,74

                                                      2022           0.01*                                                        2022          0,50
                                                                                                                                                0.46*

                     Percentage of Energy Intensity Efficiency in 2024 compared to 2021 Baseline
                        [GRI 302-3]      [POJK F.6]


                            10.33%                             kWh/Ton Product

Notes:
* Data restated.


We are committed to improving energy efficiency in all operational aspects of Avian Brands, including product manufacturing
and provision of services. Throughout the reporting year, we have successfully implemented several initiatives designed to
reduce the energy consumption needed for Avian Brands’ products.

Avian Brands has consumed 211,358.89 GJ of energy, a decrease of 2.03% compared to the previous year. Based on this,
Avian Brands managed to calculate the total energy use intensity for the 2024 financial year in the amount of 0.17 GJ/ton of
product or 47.20 kWh/ton of product. Thus, the energy intensity efficiency that Avian Brands achieved for 2024 increased by
10.33% kWh/ton of product compared to the 2021 baseline.

To promote innovations in energy efficiency, Avian Brands has an Internal Improvement Initiatives (“I3”) program. Through
this program, Avian Brands motivates employees to continuously innovate in energy efficiency to promote sustainable energy
transformation. We have also conducted socialization with employees to raise awareness of energy efficiency and integrate
energy reduction strategies into the daily operational processes of Avian Brands.


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Through these initiatives, we are committed to continuously improving energy efficiency, in order to continue promoting
sustainability and reducing the environmental impacts of Avian Brands’ operations.



Energy Consumption Outside the Organization                                           [GRI 302-2]


We understand the significance of monitoring and managing energy consumption that occurs outside the boundaries of
Avian Brands’ organization. In this regard, the energy consumption outside the organization relates to Scope 3 emissions
that affect energy consumption of Avian Brands. Up to the end of the reporting period, Avian Brands has calculated energy
consumption outside the organization which is limited to two categories, namely upstream transportation and distribution,
as well as downstream transportation and distribution. In 2024, energy consumption outside Avian Brands organization was
recorded at 119,167.55 GJ with the largest percentage coming from the downstream transportation and distribution category,
amounting to 108,808.18 GJ or 91.31% of the total.

Since 2023, Avian Brands has initiated the mapping and inventory of Scope 3 emissions. Avian Brands also actively
engages with suppliers and distributors through socialization, training and audits that focus on sustainable procurement.
We are committed to collaborating with Avian Brands’ suppliers and partners to reduce energy consumption outside the
organization through energy efficiency initiatives and the use of renewable energy sources. These initiatives aim to ensure
that the entire supply chain embraces sustainability practices, and promotes emission reductions at all stages of operations.



Usage of Renewable Energy                           [POJK F.7]      [SASB RT-CH-130a.1.]


As part of Avian Brands’ commitment to implementing sustainable manufacturing practices, not only do we focus on energy
use efficiency, but we are also gradually shifting to the use of renewable energy sources. This measure aims to reduce GHG
emissions, reduce dependence on fossil energy sources, and minimize other adverse environmental impacts. Avian Brands
has utilized new renewable energy in the form of solar panels as one of its energy sources. In 2024, the total use of new
renewable energy reached 2,013.12 GJ, an increase of 201.82% compared to the 2021 baseline. In 2024, Avian Brands increased
the installation of solar panels by 1,052 units on the roofs of warehouses (862 at the Sidoarjo Plant and 190 at the Serang Plant),
potentially generating 61,808.72 kWh of energy capacity per month. This initiative contributes to reducing GHG emissions by
645.24 tonsCO2e per year which is equivalent to planting 29,329 trees. In light of these positive results, we plan to increase
solar panel installations in the coming years to increase the proportion of renewable energy use and reinforce Avian Brands’
commitment to environmental sustainability.

Avian Brands also has a long-term target plan by a purchasing Renewable Energy Certificate (“REC”) to support
the medium-term goal of 50% emission reduction by 2030 and achieving a Net Zero Emission Roadmap by 2050.

Information on Avian Brands’ renewable energy usage is described below:


                    Usage of Renewable Energy from Solar Power, Hydropower, and Others*



                                                                                     2,013.12
                         GJ                                         2024                              2023         1,814.71

                                                                                                      2022           906.82
* Renewable energy use within the scope of AVIA (Sidoarjo Plant and Serang Plant).




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Water Usage

Water is essential in supporting various operational              As part of responsible water usage, Avian Brands has
activities of Avian Brands. From the manufacturing process        continuously implemented various water efficiency
to other supporting activities, the need for water is integral.   programs. Among its main programs is reusing used
To meet its water needs, Avian Brands relies on 2 main            water for other purposes. For instance, rinsing water
sources, i.e. water supply from third parties as well as water    from tanks cleaning and sanitizing processes is reused as
extracted from underground wells at the manufacturing             material in paint manufacturing, while still maintaining
site. Water usage for plant operations is mostly sourced          high quality standards. In 2024, this effort succeeded in
from groundwater/ wells. The use of water from the wells          reducing the use of new water by optimizing the reuse of
has obtained official permits from the local government           industrial wastewater of 0.12 megaliters, equivalent
and complies with environmental requirements, thus                to a usage ratio of 4.86 L/ton of water-based products.
causing no adverse impacts on the local ecosystem.                Avian Brands has also implemented a cooling system
Avian Brands has also conducted an analysis of water risks        as well as a rainwater harvesting system designed
through the WWF Water Risk Filter. Results thereof indicate       to minimize water usage and reduce dependence
that Avian Brands’ sites, both at the Sidoarjo and Serang         on conventional clean water supplies. To ensure
plants, are at very low and medium risk levels. This indicates    effectiveness, Avian Brands uses a flowmeter to monitor
that Avian Brands does not consume water in areas with            the water flow rate in the rainwater harvesting system,
high or very high water risks. [RT-CH-140a.1.]                    enabling more accurate and sustainable management.
                                                                   [GRI 3-3, 303-1, 303-2]     [POJK F.8]     [SASB RT-CH-140a.3]
In 2024, groundwater use for plant operations
amounted to 88.27 megaliters, with water intensity reaching       In addition, Avian Brands also continues to ensure that
0.0007 megaliters/ton of water-based product. This figure         liquid waste is managed in accordance with applicable
represents a decrease of 11.13% compared to the previous          standards and regulations. To manage domestic wastewater
year. Meanwhile, the use of water sourced from third parties      at the paint manufacturing sites, Avian Brands has adopted
increased by 27.97%, approximately 38,05% of which was            a Sewage Treatment Plant (“STP”) system. Meanwhile,
allocated for domestic activities. Avian Brands recognizes        industrial wastewater is treated with filtration and ozonation
how vital water is to survival and the environment, which         technology. Avian Brands also strictly monitors water
drives us to constantly strive to use water wisely. Our           management through monthly testing conducted by
goal is to ensure that the operations of Avian Brands             laboratories certified by KAN (Komite Akreditasi Nasional/
continue to emphasize innovations in water efficiency.            National Accreditation Committee). Avian Brands reports
 [GRI 3-3]    [POJK F.8]                                          such data to the relevant agencies on a monthly basis,
                                                                  to ensure that wastewater does not exceed the specified
                                                                  quality thresholds. Throughout 2024, Avian Brands did not
                                                                  encounter any non-compliance incidents related to water
                                                                  quality permits, quality standards, water consumption limits,
                                                                  or other applicable regulations. In addition, Avian Brands has
                                                                  also reported its water usage efficiency data through the Green
                                                                  Industry Certificate (Sertifikat Industri Hijau or “SIH”) since
                                                                  2022 from the Ministry of Industry of the Republic of Indonesia.
                                                                   [GRI 3-3, 303-1, 303-2]     [POJK F.8]      [SASB RT-CH-140a.2.]




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Information on Avian Brands’s water usage in all operational activities is described as follows:

Water Usage and Intensity                    [GRI 303-5]         [POJK F.8]    [SASB RT-CH-140a.1.]


                   Water Source                            Unit                    2024                2023         2022
                                                         Megaliter                  88.27               99.32        79.25
 Groundwater
                                                             m3
                                                                                   88,270              99,320       79,250
 Third-Party (Perusahaan Daerah Air Minum                Megaliter                  54.21               42.36        34.73
 or PDAM)                                                    m3                    54,210              42,360       34,730
                                                         Megaliter                 142.48              141.68       113.98
 Total Water Usage
                                                             m3                   142,480             141,680      113,980
                                                Megaliter/Ton Product              0.0007             0.0008*       0.0008
 Intensity of Water Usage
                                                   m3/Ton Product                    0.75                0.81         0.80
* Data restated.




                      Water Disposal       [GRI 303-4]




                                                                                     4.68
                         Domestic                                       2024                                2023     3.71
                         Megaliter
                                                                                                            2022     3.70




                                                                                       0.12
                         Industry                                       2024                                2023     0.12
                         Megaliter
                                                                                                            2022     0.44


                      Ratio of Industrial Wastewater Recycle



                                                                                     4.86
                         Liter/Ton of Water-Based Products              2024                                2023     5.06

                                                                                                            2022     5.22



Throughout 2024, Avian Brands has successfully ensured that the liquid waste it generated has complied with the quality
standards on all parameters as set out in the East Java Governor Regulation No. 52 of 2014 on Quality Standards for Paint
and Ink Industry Wastewater, as well as Regulation of the Minister of Environment and Forestry of the Republic of Indonesia
No. P.68/Menlhk/Setjen/Kum.1/8/2016 on Domestic Waste. The waste generated has been analytically tested by a laboratory
accredited by the National Accreditation Committee (Komite Akreditasi Nasional or “KAN”), ensuring that the testing process
is conducted to a precise and reliable standard. The certified laboratory test results are also reported to the Environmental
Electronic Reporting Information System (Sistem Informasi Pelaporan Elektronik Lingkungan Hidup or “SIMPEL”) managed by the
Ministry of Environment and Forestry (“MoEF”). Avian Brands’ compliance with quality standards is demonstrated by obtaining
the Green PROPER certificate for three consecutive years. Avian Brands will continue to conduct regular monitoring and
evaluation to ensure that the wastewater quality remains within the established threshold, in order to support environmental
sustainability.




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Emissions Management

Climate change, which is increasingly noticeable as Earth’s average temperature rises, poses a serious threat to future
survival. A major trigger of this phenomenon is global warming, largely caused by increased emissions of GHGs,
such as carbon dioxide. These emissions come from various human activities, including the use of fossil fuels, forest fires,
waste treatment and other industrial processes. As part of its global responsibility to tackle this challenge, the Indonesian
Government has established various policies and regulations, such as those set out in Presidential Regulation No. 61/2011 on
the National Action Plan for Reducing Greenhouse Gas Emissions (Rencana Aksi Nasional Penurunan Emisi Gas Rumah Kaca or
“RAN-GRK”), and Presidential Regulation No. 71 of 2011 on the Implementation of the National Greenhouse Gas Inventory.
 [GRI 3-3]    [CDSB REQ-04]      [TCFD MET.c]



Commitment to Achieving Net Zero Emission and GHG Emission Efficiency
 [GRI 3-3]    [POJK F.12]     [CDSB REQ-04]     [TCFD MET.c]


Avian Brands is committed to supporting the government’s                  • Carrying out switching of incinerators and
efforts to reduce the amount of GHG emissions as part of                    burners to improve energy efficiency during the
awareness of contributing to GHG emissions. In Avian                        combustion process; and
Brands’ ESG Roadmap, the year 2050 has been set as the                  • Modifications to the cooling tower pumps to
target for achieving Net Zero Emission. In the roadmap,                     optimize energy usage in the cooling process.
Avian Brands commits to reduce its scope 1 and scope 2               D. Carbon Offset Program
GHG emissions by at least 95% from the predetermined                    Carrying out tree planting programs around
baseline. The commitment is realized through the following              operational areas, including areas around the plant,
strategic steps::                                                       TKTW areas, and the slopes of Mount Arjuno, as
1. Scope 1 Emissions                                                    part of carbon sequestration efforts and to support
    Strategies implemented to reduce direct emissions from              environmental conservation.
    operational activities, include:                              2. Scope 2 Emissions
    A. Energy Efficiency:                                            A. Transition to Renewable Energy.
        • Installation of transparent fiber roofs in                    • Using solar panels as renewable energy sources
            manufacturing facilities and warehouses, to                     to support the operations of manufacturing
            harness sunlight for daytime lighting;                          facilities and offices; and
        • The use of solar-powered street lighting to reduce            • Planning to collaborate with clean energy
            conventional electrical energy consumption;                     providers to ensure that a significant portion
            and                                                             of the electricity usage comes from renewable
        • Switch to the pipeline system, for material                       sources (Renewable Energy Certificate).
            transfer from the resin manufacturing facility to        B. Electricity Energy Efficiency
            the paint manufacturing facility.                           Modernization of the lighting system by using
    B. Operational Optimization                                         energy-efficient LED lights in all operational facilities.
        • Re-layout of the finished goods warehouse and
            materials warehouse at the Sidoarjo paint plant       Avian Brands realizes the implementation of these
            to improve distribution efficiency, thus reducing     strategies in the short and long term. In the short term,
            the need for using forklifts;                         this commitment is realized through energy usage
        • Re-engineering of the manufacturing process             efficiency, such as operational optimization and adoption
            of the resin plant, which successfully reduced        of energy-saving technologies. For the long term,
            operational cycle time that directly led to           Avian Brands focuses on the transition towards renewable
            reduced energy consumption; and                       energy, including the use of solar panels. Additionally,
        • Using a rail conveyor, connected directly to the        the tree planting program is also part of Avian Brands’
            solvent-based paint manufacturing facility, in        sustainable initiatives to sequester carbon, support
            the process of moving can plates, thus reducing       environmental conservation, and strengthen ecosystems
            the use of forklifts.                                 around operational areas. With these measures, Avian
    C. Transition to More Efficient Technology                    Brands strives to make tangible contributions in supporting
        • Replacing diesel forklifts with electric forklifts to   environmental sustainability and achieving GHG emission
            reduce fossil fuel emissions;                         reduction targets. [GRI 3-3]    [POJK F.12]   [TCFD MET.c]




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Moreover, we also conduct regular monitoring and evaluation of the emission levels within Avian Brands’ plant areas.
We designated 2021 as the base year for GHG emissions inventory, using digitized systems that facilitate monitoring and
reporting. Throughout the reporting year, Avian Brands has conducted comprehensive measurement of scope 1 GHG emissions,
originating from the use of fossil fuels, as well as scope 2 emissions, originating from electricity supplied by the State Electricity
Company (Perusahaan Listrik Negara or “PLN”). Thanks to its energy efficiency efforts and initiatives, Avian Brands succeeded
in reducing Scope 1&2 GHG emissions by 15.99% compared to the 2021 baseline. Emissions measurement is conducted in
accordance with international methods and standards, to ensure accuracy and compliance with applicable regulations, as
described below: [GRI 3-3, 305-1, 305-2]       [CDSB REQ-04]



                     Scope 1 Greenhouse Gas Emissions

                         Σ Emission = Fuel Consumption (liter) x Emission Factor (Kg/Tj)2) x NCV (Tj/liter)


                     Scope 2 Greenhouse Gas Emissions

                         Σ Emission = Electricity Consumption (kWh) x Emission Factor (kgCO2/kWh)


In addition to Scope 1 and 2 GHG emissions efficiency efforts, Avian Brands has also undertaken various efforts to reduce
Scope 3 GHG emissions gradually and consistently over the long term. Avian Brands has started mapping the relevance of
Scope 3 GHG emission categories in accordance with the GHG Protocol document: Technical Guidance for Calculating
Scope 3 Emissions and Carbon Disclosure Project (“CDP”) Technical Note. The measured Scope 3 emissions include category 1
(purchased goods and services), category 4 (upstream transportation and distribution), category 9 (downstream transportation
and distribution), and category 11 (use of sold products).

Scope 3 GHG emissions efficiency efforts are also made through supplier selection, where Avian Brands has conducted
an environmental and social assessment through a questionnaire that covers questions related to sustainability practices.
Furthermore, Avian Brands has also conducted on-site audits of key suppliers to collect data on Scope 3 GHG emissions
reporting. At the event, Avian Brands also socialized the importance of joint commitment with suppliers in energy efficiency
and emission reduction efforts.



Greenhouse Gas Emissions Produced

               Emission Source                              Unit                    2024            2023*              2022*
 Scope 1 Greenhouse Gas Emissions            [GRI 305-1]    [POJK F.11]     [SASB RT-CH-110a.1.]   [CDSB REQ-05]   [TCFD MET.b]
 Direct Emissions from Stationary Combustion               TonCO2e                  2,443.56         2,443.65           2,617.82
 Direct Emissions from Mobile Combustion                   TonCO2e                   236.37           274.61             454.56
 Total Scope 1 Emissions                                   TonCO2e                  2,679.93        2,718.26           3,072.38
 Indirect Scope 2 Greenhouse Gas Emissions            [GRI 305-2]    [POJK F.11]
 Indirect Emissions from Consumption of
                                                           TonCO2e                  8,564.96         8,581.65           8,480.08
 Electricity Purchased from PLN
 Total Scope 2 Emissions                                   TonCO2e                  8,564.96        8,581.65           8,480.08
 Total Scope 1 and Scope 2 Emissions                       TonCO2e                 11,244.89       11,299.92         12,899.23
 Other Indirect Scope 3 Greenhouse Gas Emissions**            [GRI 305-3]    [POJK F.11]
 Upstream Transportation and Distribution                  TonCO2e                   602.99                 0                  0
 Downstream Transportation and Distribution                TonCO2e                  8,111.54                0                  0
 Purchase of Goods and Services                            TonCO2e                 91,729.84                0                  0
 Use of Products Sold                                      TonCO2e                 54,342.14                0                  0
 Total Scope 3 Emissions                                   TonCO2e             154,786.52                   0                  0

Notes:
* Data restated.
** Scope 3 GHG emission is being measured only for 2024.




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                   The Intensity of Scope 1 and Scope 2 Greenhouse Gas Emissions                       [GRI 305-4]     [POJK F.11]




                                                                              23.26
                     KgCO2e/Ton Product                        2024                                       2023            24.45*

                                                                                                          2022             25.16
* Data restated.



                   The Intensity of Scope 1 and Scope 2 Greenhouse Gas Emissions
                   compared to Revenue [GRI 305-4] [POJK F.11]

                     TCO2e/Rp                                  2024                                       2023          0.0000016
                                                                       0.0000015
                                                                                                          2022          0.0000019




Emissions of Ozone Depleting Substances                         [GRI 305-6]


The environmental impact of using Ozone Depleting Substances (“ODS”) is highly significant, considering their role in damaging
the ozone layer that protects the earth from harmful ultraviolet radiation. The ODS, commonly used in air conditioners,
refrigerators, and light fire extinguishers (alat pemadam api ringan or “APAR”) cylinders, can react with ozone molecules in the
stratosphere, leading to depletion of the ozone layer. This depletion can lead to numerous environmental problems, such as
accelerated climate change, degradation of clean water quality, and damage to marine ecosystems.

Avian Brands recognizes the importance of reducing the use of ODS to prevent further negative impacts. Therefore,
Avian Brands has implemented various policies to reduce dependence on ozone-depleting materials and switch to more
environmentally friendly alternatives. A comprehensive analysis of Avian Brands’ operations in the manufacturing plants and
offices has been conducted to identify the use of ODS. Results thereof indicate potential uses of ODS in supporting operational
activities at the plant and office sites, i.e. the use of air conditioners and fire extinguishers. In accordance with Avian Brands’
commitment to reducing GHG emissions, including those caused by ODS, Avian Brands have several policies in place,
among others:
1. Using environmentally-friendly R 410 air conditioners; and
2. Using non-CFC and non-Halon light fire extinguishers (APAR).

As for manufacturing activities, our analysis showed that no ODS were generated. These measures reflect Avian Brands’
commitment to environmental protection and to supporting global efforts to maintain the balance of the atmosphere.
By continuously adopting cleaner technologies and practices, Avian Brands strives to not only meet, but exceed applicable
environmental standards.



Air Emissions of Nitrogen Oxides (NOx), Sulfur Oxides (SOx), and
Other Significant Air Emissions

Avian Brands’ paint manufacturing process generates conventional gas emissions, such as NOx, SOx, and other types
of air emissions. To reduce environmental impacts from these emissions, Avian Brands implements strict policies in
accordance with the quality standards set by the government. Avian Brands routinely carries out emissions monitoring and
reporting, the results of which are used as the basis for continuous improvement in Avian Brands’ emissions management.
The results of emission monitoring conducted in 2024 by a KAN-certified laboratory showed that the levels of NOx and SOx
of Avian Brands have met the established environmental standards. Avian Brands’ commitment to emissions management
includes not only meticulous monitoring, but also implementing proactive measures to continuously improve our practices.
Through this approach, Avian Brands strives to reduce the impact of conventional emissions and support wider efforts for
environmental preservation.




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Waste Management and Utilization


The operational activities of Avian Brands generate various types of waste, categorized into solid and liquid waste.
These wastes are further classified as hazardous and toxic waste (“Hazardous Waste”) and Non-hazardous Waste. Avian Brands
is committed to responsibly managing all wastes in order to minimize their adverse environmental impacts, prevent them
from harming the health of local communities, contaminating soils and waters, changing air temperature and quality, and
contributing to climate change. Avian Brands’ waste treatment adheres to the standards set by regulations and licenses,
ensuring that all wastes are within the permitted quality thresholds. Avian Brands has reported its waste management data
through the PROPER from the Ministry of Environment and Forestry of the Republic of Indonesia and through the Green
Industry Certificate (Sertifikat Industri Hijau or “SIH”) since 2022 from the Ministry of Industry of the Republic of Indonesia.
These measures demonstrate the dedication of Avian Brands to effective and responsible waste management, as well as its
commitment to protecting the environment and the health of surrounding communities from potential impacts of the waste.
 [GRI 3-3, 306-1]


A comprehensive overview of waste generation and its management across Avian Brands’ business processes are described
as follows:

Identification of Waste Impacts and Management                        [306-1]

 Type of Operational                                                Impacts of Waste on
                               Type of Waste Generated                                             Management Efforts
      Activities                                                     the Environment

 Raw Material Storage    •   Sludge;                               Soil, water, and air     •   Dispose of waste to Hazardous
                         •   Used Lubricant Oil;                   pollution.                   Waste Temporary Disposal Site
                         •   Used Hazardous Waste Packaging;                                    (Tempat Pembuangan Sampah or
                         •   Rags (Kain Majun);                                                 “TPS”);
                         •   Used Battery;                                                  •   Using rags/sand; and
                         •   Plastic Waste; and                                             •   Exhause for indoor air circulation.
                         •   Inorganic and Non-Recyclable Waste.
 Mixing                  •   Sludge;                               Soil, water, and air
                         •   Used Lubricant Oil;                   pollution or odors.
                         •   Used Hazardous Waste Packaging;
                         •   Rags; and
                         •   Used Solvents.
 Grinding                •   Sludge;                               Soil, water, and air
                         •   Used Lubricant Oil;                   pollution or odors.
                         •   Used Hazardous Waste Packaging;
                             and
                         •   Rags.
 Filling                 •   Sludge;                               Soil and air pollution
                         •   Used Lubricant Oil;                   or odors.
                         •   Used Hazardous Waste Packaging;
                         •   Rags; and
                         •   Used Solvents.
 Tinting                 •   Sludge;                               Soil, water, and air     •   Disposing of waste to Hazardous
                         •   Used Lubricant Oil;                   pollution or odors.          Waste TPS;
                         •   Used Hazardous Waste Packaging;                                •   Using rags/sand;
                             and                                                            •   Covering the tank during the
                         •   Rags.                                                              process; and
                                                                                            •   Installing ventilator on the roof
                                                                                                area of the tinting tank.
 Packing                 •   Sludge;                               Soil, water, and air     •   Disposing of waste to Hazardous
                         •   Used Lubricant Oil;                   pollution or odors.          Waste TPS; and
                         •   Used Hazardous Waste Packaging;                                •   Using rags/sand
                         •   Used Battery; and
                         •   Rags.




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Classification of Impacts of Wastes generated
                          Primary Impact                                                 Secondary Impact
 •    Global warming potential;                                  •   Photochemical oxidation;
 •    Ozone depletion potential;                                 •   Abiotic (fossil and non-fossil) decline potential;
 •    Acid rain potential; and                                   •   Biotic decline potential;
 •    Eutrophication potential.                                  •   Carcinogenic;
                                                                 •   Toxicity;
                                                                 •   Water footprint; and
                                                                 •   Land use change.


In addition to waste management, Avian Brands implements a reduce, reuse, recycle (“3R”) program for returned paint
waste, which is generally due to damaged packaging during storage, errors in customer orders, and other factors.
The returned paint is sorted according to its condition and recycled into paint products for special purposes.
Thus, Avian Brands ensures that no returned paint is wasted. In addition, returned paint is also used as an alternative raw
material to produce new paints with specifications that match the type of material required. This approach optimizes the
reuse of materials and reduces waste. For Hazardous Waste that cannot be further treated, Avian Brands conducts systematic
collection and sorting, then delivers the waste to collectors, transporters, processors, and users who are licensed by the
government. As for non-hazardous waste, Avian Brands collects it in each business unit to be handed over to waste collectors in
accordance with the regulations of the local Sanitation Agency. Avian Brands also collaborates with third parties in managing
waste. Thus, in addition to promoting sustainability, it also provides economic benefits to both the company and its waste
management partners.

Moreover, Avian Brands implements the 3R principle to reduce the generation of non-hazardous waste, including:
• Reduce: Repairing wooden pallets so that they can be reused
• Reuse: Processing plastic waste into dustpan (cikrak) and used uniforms into rags; and
• Recycle: Using paper crusher to make safety wraps as well as composting and producing fertilizer from organic waste.

In total, Avian Brands managed to reduce the volume of waste generated by 15.95% compared to the previous year. This figure
is in line with the 40.68% increase in the reuse of hazardous waste, reflecting Avian Brands’ responsibility towards managing
the impact of waste on the surrounding environment. [GRI 3-3, 306-2, 306-4]       [POJK F.13, F.14]


Information on the amount of waste generated from Avian Brands’ operational activities is described below:



                                   Operational Activities




     Production Outputs                                                       Waste




                       Hazardous Waste                               Non-Hazardous Waste                           Effluent




                                                                                                            Processed in Water
    Handed Over to                 Utilized as Alternative              Handed Over to                     Treatment Plant and
 Licensed Third Parties                 Raw Materials                Licensed Third Parties              Sewage Treatment Plant




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Total Generated Waste               [GRI 306-3]      [POJK F.13]        [RT-CH-150a.1.]


               Type of Waste                             Unit                    2024                2023                   2022
 Hazardous Waste
 Solid                                                   Ton                    642.50                806.69                850.81
 Liquid                                                  Ton                      91.44                80.08                 96.15
 Total Hazardous Waste                                   Ton                    733.94               886.77                946.96
 Non-Hazardous Waste
 Total Non-Hazardous Waste                               Ton                    166.99               185.07                157.68
 Total Generated Waste                                   Ton                    900.93              1,071.84             1,104.64




Total Waste Processed Throughout 2024

                 Wood Pallets                                                               Plastic Waste


                      Reduce
                                    1,612.56                     kg
                                                                                                Recycle
                                                                                                                              111      kg
                                                  Repaired Pallets                                              Producing dustpan (cikrak)


                      Reuse
                                         101.10                  kg
                                                          Biomass
                                                  (Asphalt burner)


                 Paper Crusher                                                              Used Uniform


                      Recycle
                                                     113         kg
                                                                                                Recycle
                                                                                                                           273         kg
                                    Safety Wraps/Delivery Wraps                                                                       Rags


                 Bio-Inoculum Plus                                                          Organic Waste


                      Recycle
                                         192.19                  kg
                                                                                                Recycle
                                                                                                                     4,150             kg
                                                  Liquid Fertilizer                                                          Composting


Transport and Reuse of Waste and Effluent                              [GRI 306-4, 306-5]


Avian Brands is committed to managing generated waste through various processes, including transportation and treatment.
The total hazardous waste that is handed over to third parties for transport, and waste that is treated and reused by Avian
Brands, is described as follows:

                    Type of Waste                               Unit              2024                2023                  2022
 Hazardous Waste Handed Over to Third Parties                   Ton               733.94               886.77                946.96
 Reuse of Hazardous Waste
 Industrial Waste Water                                         Ton              2,650.14            1,820.24              2,482.98
 Washing Solvent                                                Ton               151.19               166.27                180.87
 Sludge                                                         Ton                 80.95               62.29                 84.76
 Total Reuse of Hazardous Waste                                 Ton              2,882.28            2,048.79             2,748.61




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                     Type of Waste                       Unit             2024                   2023                   2022
 Reuse of Effluent
 Cleaning Water
   Water-Based Paint                                     Liter           382,243                 376,188                370,466
   Water-Based Resin                                     Liter           260,644                 275,536                252,069
 Total Reuse of Effluent                                 Liter           642,887                651,724                622,535




                Effluent Discharge from Water Treatment Plant and Sewage Treatment Plant Processes Plant



                                                                           4.80
                       Megaliter                             2024                                      2023                 3.83

                                                                                                       2022                 4.14


Spill Incident

The risk of spills of chemicals, oil, fuel and other hazardous substances may threaten the quality of soil, water, air, as well
as human health and biodiversity. In dealing with this risk, Avian Brands implements strict controls and procedures for
the effective management of high-risk materials. The results of these efforts have been overwhelmingly positive, with
Avian Brands successfully avoiding any spill incidents involving chemicals, oil, fuel or other hazardous substances in 2024.
This success shows that there are no significant adverse impacts related to spills from the operational activities of Avian
Brands. The precautionary measures we employ, along with meticulous monitoring and handling, ensure that Avian Brands
can protect the surrounding environment from potential damage caused by spills, while protecting public health and safety.
 [GRI 306-3]      [POJK F.15]




Biodiversity

Environmental Protection Program through Planting Trees

Avian Brands is committed to contributing to environmental protection, through tree planting activities
on the slopes of Mount Arjuno and reforestation programs in areas around the plants. By the end of 2024,
the number of trees planted in the plant areas has accumulatively reached 166 species with a total of 5,794 trees, with
potential carbon sequestration of 817.38 TonCO2e. Avian Brands also targets to plant 5,000 trees each year on the slopes of
Mount Arjuno, involving third parties and local farmer organizations. In this regard, Avian Brands has planted 5,000 trees
on the slopes of Mount Arjuno in 2024, consisting of 3,500 Acacia Kurmis (Acacia Auriculiformis), 1. 000 Trembesi trees
(Samanea Saman), and 500 Banyan trees (Ficcus Benyamina) with potential carbon sequestration of 3,252.55 TonCO2e.
The tree planting program has been implemented since 2022, resulting in a total of 15,000 trees planted up until this reporting
year, successfully sequestering carbon of 4.017,65 TonCO2e. Starting in 2024, Avian Brands also expanded the tree planting
areas in the plant and distribution area (TKTW) with a target of planting 169 trees. The target has an estimated total carbon
sequestration of 359.33 TonCO2e. Additionally, Avian Brands, in collaboration with the communities around the area, continues
to monitor the growth of the trees that have been planted. Avian Brands undertakes replanting of trees that have failed to
grow due to several factors, such as climate change as well as other environmental and natural conditions that potentially
inhibit growth. Tree planting initiatives are designed to not only absorb carbon emissions, but also positively contribute




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to the environment. Acacia Kurmis and Trembesi trees were selected for their ability to sequester CO2 as well as resistance
to soil conditions in slope areas, which directly helps improve soil stability and prevents erosion. Information on the total
accumulated trees planted by Avian Brands and their carbon sequestration value in the last 3 years is described as follows:
  [GRI 3-3, 305-5]       [POJK F.10, F12]


                   Description                     Unit                2024                 2023                2022
 Mount Arjuno
 Total Trees Planted                               Trees                15,000               10,000               5,000
 Type of Trees Planted                             Type                       3                    2                    2
                                                  KgCO2e             4,017,645             765,100             520,100
 Carbon Sequestration Value
                                                 TonCO2e               4,017.65              765.10             520.10
 AVIA + TKTW Environments
 Total Trees Planted                               Trees                  5,794               4,880               1,797
 Type of Trees Planted                             Type                    166                   92                  67
                                                  KgCO2e               817,383             435,887             421,237
 Carbon Sequestration Value
                                                 TonCO2e                817.38               435.88             421.24
Notes:
Data is accumulated from year to year.


We also ensure that Avian Brands’ operational areas are not located nearby protected areas, conservation areas,
or areas with high biodiversity value, to avoid negative impacts on these ecosystems. With these efforts, we are committed to
protecting and improving biodiversity and supporting environmental sustainability. [POJK F.9]




Environmental Management Costs

As part of Avian Brands’ commitment to preserve the environment, we regularly allocate specific budgets to support various
environmental management activities. This budget is designed to ensure the successful implementation of environmental
programs, including waste management, emissions monitoring, and conservation initiatives. To improve cost efficiency and
effectiveness, Avian Brands actively seeks opportunities to work with third parties specialized in environmental management.
This collaboration not only helps reduce operational costs, but also allows Avian Brands to benefit from the technology and
best practices of an experienced partner. With this strategy, Avian Brands seeks to reduce environmental management costs
as much as possible, while remaining compliant with applicable standards and regulations, as well as supporting sustainable
environmental protection efforts. Information on the costs incurred by Avian Brands is described as follows: [POJK F.4]


                      Environmental Management Costs



                                                                        1,293
                          Million Rupiah                    2024                                   2023         1,059

                                                                                                   2022         1,524




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Complaints on Environmental Issues                                                                          [GRI 2-25]      [POJK F.16]




We provide access for all stakeholders who feel disadvantaged due to environmental issues caused by Avian Brands’ operational
activities so that they are able to submit their complaints through monthly meetings organized by Avian Brands with local
village officials. Any incoming report of complaint will be processed and followed up properly and professionally. If necessary,
Avian Brands will hold further face-to-face forums with the relevant parties, to further determine what steps will be taken to
resolve the existing problems.

Over the past 3 years, Avian Brands has not received any material and significant complaints related to environmental issues.
 [GRI 2-16]




Environmental Compliance
We consistently ensure that all operational activities of Avian Brands comply with prevailing environmental laws and regulations
in the Republic of Indonesia. This compliance is manifested through intensive management and monitoring, with a focus on
improving environmental performance, including aspects of water quality, air quality, and hazardous waste management.
Avian Brands has fulfilled 100% of the applicable requirements in these aspects. Avian Brands’ environmental programs
have been well implemented, allowing Avian Brands to maintain positive results in PROPER assessment with a Green rating.
The PROPER assessment also listed Avian Brands as a Gold Candidate, indicating that Avian Brands has exceeded standards of
compliance in environmental management.




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   Sustainable
      Product
 Responsibility



  “Avian Brands is committed to providing
safe, quality, and environmentally friendly
     products, by adhering to national and
international standards and certifications.
    This sustainable product management
     strategy includes the improvement of
    competitive and cost-efficient product
        quality, as well as the improvement
         of services through timely delivery
        and fulfillment of customers’ needs.
  Furthermore, systematic evaluations are
      conducted to assess the effectiveness
        of sustainability practices, ensuring
products not only meet quality standards,
      but also support global sustainability
       goals while maintaining competitive
                         edge in the market.”


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                                      Avian Brands Achievements                   [GRI 3-3]




                  Launch of 15 new products in 2024.




                  82.17% of Avian Brands’ paint products are water-based.




                  A 17.24% increase in the number of Singapore Green Label products, or 34 products.



                  Sales volume of Singapore Green Label-certified products amounting to 54,798 tons or 31.9% of
                  the total paint sales volume in the architectural solutions operating segment.



                  Improved customer satisfaction survey in the second half of 2024, with the score increasing to 3.41
                  on a 4.00 scale.




Sustainable Product Management Strategy

Avian Brands remains highly committed to providing safe, high-quality products and services that are also environmentally
friendly. Avian Brands upholds the principles of sustainable product responsibility by ensuring that every manufactured
product meets national and international standards and certifications. This commitment is manifested through continuous
improvement in product quality that is competitive, environmentally friendly, and manufactured in a cost-efficient manner.
With this approach, we ensure that Avian Brands’ products not only meet customer expectations in terms of quality, but also
support global sustainability goals. [GRI 3-3]

In addition, Avian Brands constantly strives to improve service quality by making timely product deliveries, fulfilling customer
demands, and providing added value through more responsive and proactive services. These measures aim to maintain
customer satisfaction, strengthen Avian Brands’ competitive edge in the market, and expand market share by promoting
sustainability-oriented products. With consistent evaluation and improvement, Avian Brands is committed to continuously
providing the very best solutions for customers, who are increasingly aware of the value of environmental sustainability.
More detailed information related to the sustainable product management strategy adopted by Avian Brands in 2024 is
described as follows: [GRI 3-3]




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                                 Sustainable Product Management Strategy


             1         Improving quality, competitive, and environmentally friendly products with efficient production costs.



                       Improving service quality, ensuring timely product delivery, meeting customer demands, and providing
             2
                       added value for customers.



             3         Providing socialization of information related to the safety and security of product applications.




Avian Brands also conducts systematic evaluations to assess effectiveness of the implemented sustainability practices,
ranging from the selection of environmentally friendly raw materials to energy-efficient manufacturing processes with low
carbon foot print. Moreover, Avian Brands closely monitors its use of resources and efforts to minimize environmental impact
through the reduction of production emissions and waste. Avian Brands also analyzes customer feedback to ensure that in
addition to meeting quality standards, its products also constantly improve customer satisfaction in terms of sustainability.
This evaluation enables Avian Brands to identify new innovation opportunities that can be implemented to improve product
and service performance. Therefore, Avian Brands’ sustainability product management strategy remains dynamic, adapting
to evolving market trends and environmental regulations that allow us to continuously meet the needs of our customers and
strengthen Avian Brands’ position as an industry leader with a focus on sustainability. [GRI 3-3]

This evaluation-based approach also serves to ensure that Avian Brands remains consistent in practicing the principles of
environmental responsibility, while still maintaining cost efficiency and increasing added value for customers.




Commitment to Providing Equal Products
and Services                            [POJK F.17]




In an effort to provide equal products and services, we have established mechanisms and procedures to ensure that every
segment of the society has equal access to Avian Brands’ products and services, both through affordable price offerings as
well as high-quality premium products. To ensure the quality and sustainability of Avian Brands’ products, we implement
nationally and internationally recognized standards. Some of Avian Brands’ products have obtained GLS, SNI, and TKDN
certifications. These certifications ensure that Avian Brands’ product offerings comply with applicable regulations and meet
high expectations in terms of quality and environmental friendliness. With this approach, Avian Brands strives to continuously
deliver fair and equitable benefits to all our customers, while constantly raising our standards to meet the needs and expectations
of the market.




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Health and Safety of Products and Services
 [GRI 3-3, 416-1]   [POJK F.27]   [SASB RT-CH-410b.1.]


Health and safety of Avian Brands’ products and services           With this approach, we are able to continuously manufacture
is always number one priority. By implementing                     high-quality products that also contribute to environmental
product stewardship, Avian Brands ensures that every               sustainability, in line with Avian Brands sustainability
product manufactured by the Company fulfills quality               values. As of the end of 2024, 34 of Avian Brands paint
and safety standards. As part of this endeavor, we are             products are certified with the Singapore Green Label, a
constantly innovating by transforming Avian Brands’ paint          manifestation of our responsibilities for products that are
product portfolio to be more environmentally friendly.             low in Volatile Organic Compound (“VOC”), and free of
We also launched several new water-based products as               Alkylphenol Ethoxylates (“APEO”) and heavy metal contents.
alternative to solvent-based products. Currently, about            We also regularly evaluate these 34 products. Through this
82.17% of Avian Brands’ products are water-based,                  evaluation process, we reassess all aspects of product safety,
which includes all manufactured paint products with the            from raw materials to methods of use, to ensure that Avian
exception of instant cement (mortar). In addition, Avian           Brands’ products are not only safe to use, but also meet
Brands successfully achieves 56.30% in the use of renewable        customer expectations and applicable regulatory standards.
raw materials compared to the total raw materials. To reduce       This step is part of our ongoing efforts to maintain product
the risk of exposure to heavy metals, Avian Brands have also       quality and safety, while strengthening customer trust in
ensured that all water-based products manufactured do not          Avian Brands.
contain any heavy metals. This is aligned with Avian Brands’
commitment to reduce environmental impact and increase             As part of our safety and sustainability commitment, we
product value for customers.                                       have also implemented the Global Harmonized System
                                                                   (“GHS”) for the classification and labeling of chemicals in all
In the manufacturing process, Avian Brands has                     Avian Brands’ products. The implementation of GHS gives
implemented an integrated system that encompasses all              a consistent standard for identifying and communicating
stages, from the availability of raw materials to the final        potential chemical-related hazards to both employees and
quality control. Avian Brands ensures that every aspect of         customers. Under the GHS, each product is provided with
the manufacturing process has been optimized to maintain           clear and easily understandable labels and safety signage,
cost efficiency while ensuring consistent product quality.         ensuring that everyone who interacts with Avian Brands’
Product quality and safety control starts at the development       products possesses the necessary information to handle
phase by the Research, Development & Innovation                    and use the products safely as indicated on each product’s
(“RDI”) Laboratory, where Avian Brands determines                  primary packaging. In addition, every customer can also
product characteristics, selection of raw materials, and           access the MSDS on Avian Brands website as well as on the
optimization of appropriate manufacturing processes. In            product labeling on each package.
this process, the purchasing department first conducts
an in-depth evaluation of the supplier’s profile, including
an assessment of the energy management system at the
supplier’s manufacturing locations, as well as an analysis of
transportation costs to ensure optimal pricing and delivery
of materials. In any purchase of raw materials and packaging
materials, the quality of the material received will be
corroborated with the applicable requirements, including by
requiring Material Safety Data Sheet (“MSDS”), Certificate of
Analysis (“CoA”), and Technical Data Sheet (“TDS”) for every
type of supplied material. In addition, a thorough review
of material specifications is conducted to ensure that the
materials used are both safe and environmentally friendly.




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Impact of Products and Services                                                                 [POJK F.28]




We are fully aware that some of Avian Brands products           Distribution and transportation aspects are also among
might have health-affecting side effects, during the            our concerns in mitigating the environmental impacts
application process or when the products are used indoors.      of Avian Brands products and services. In this regard,
In response, Avian Brands consistently strives to meet its      the TKDN certification obtained by Avian Brands’ products
customers’ needs for safe products that provide added           also contributes to the reduction of carbon emissions
value in terms of health and environmental preservation.        (CO₂) in the transportation sector. By prioritizing the use
Through the RDI Division, we are committed to maintaining       of domestic materials, Avian Brands directly reduces the
product quality, promoting innovations, as well as              distance of material distribution, which is typically longer if
considering and mitigating potential impacts that may arise     imported from abroad. Not only does it support operational
from Avian Brands’ products and services. We ensure that        efficiency, but it also helps reduce carbon emissions arising
all products marketed are 100% compliant with applicable        from the logistics process. As of the end of 2024, 36 of
regulations, both in terms of quality as well as safety and     Avian Brands’ products are TKDN-certified.
security. This is to ensure that Avian Brands’ products
are favourably received by all relevant parties, including      These measures not only aim to minimize the adverse health
customers and the government. Compliance with existing          and environmental impacts of Avian Brands’ products, but
regulations not only guarantees product quality and safety,     also reflect our commitment to promoting sustainable
but also provides confidence and comfort for customers          practices in all aspects of Avian Brands’ operations.
while ensuring that Avian Brands’ products meet the
standards set by the authorities.




Labeling and Information of Products and
Services

Avian Brands understands the importance of providing customers with accurate and transparent information about the
products they purchase. Customers have the right to understand various information, including product specifications,
advantages, application techniques, and waste disposal. To that end, we consistently provide clear, complete and easily
understandable information on all of Avian Brands’ product packaging. This allows customers to use the products
correctly and safely, thereby ensuring optimal results and reducing the risk of adverse health and environmental impacts.
Additionally, we also adjust Avian Brands product labeling to ensure that each product reaches the right market segments, so
that customers’ needs and expectations can be fulfilled optimally. [GRI 3-3]




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In addition to product packaging, customers can also obtain comprehensive information about Avian Brands’ products through
the following social media platforms:




                                                   www.avianbrands.com

      Instagram                  Youtube                   Facebook                    TikTok                   LinkedIn




     @avianbrands              Avian Brands               Avian Brands              avian.brands              Avian Brands




Avian Brands implements each product labeling with the utmost responsibility, in compliance with applicable laws and
regulations. Avian Brands consistently complies with the Government Regulation of the Republic of Indonesia No. 29 of 2021
on the Organization of the Trade Sector and Minister of Trade Regulation of the Republic of Indonesia No. 25 of 2021 on
the Stipulation of Goods Required to Use or Provide Labels in Indonesian Language. Implementation of this regulation ensures
that every product manufactured by Avian Brands comes with a label that provides clear, accurate, and easily understandable
information for customers. Our labeling includes key information such as product specifications, how to use, product advantages,
and waste disposal instructions. Our commitment to labeling in accordance with the regulations is part of Avian Brands’ efforts to
promote fair and responsible trade practices, while providing the best protection for our customers. [GRI 417-1]

In line with the foregoing, we also implement fair and responsible marketing practices. We uphold the principles of clarity,
accuracy and honesty in every piece of information that Avian Brands conveys to customers. We refrain from exaggerated
promotional strategies or covering up product flaws with the aim of profiting from customers’ lack of information.
In general, Avian Brands’ marketing approach includes 2 main strategies. First, Avian Brands implements marketing based
on loyalty programs, also known as the below-the-line marketing (“BTL”), focusing on direct and personal interactions with
customers to build strong and sustainable relationships. Second, Avian Brands employs mass-media marketing, also known as
the above-the-line marketing (“ATL”), which leverages advertising across various media platforms to reach a wider audience and
increase Avian Brands’ brand visibility. We also collaborate with public figures of Key Opinion Leaders (“KOLs”) and influencers
to strengthen brand image and expand market reach.

Avian Brands’ consistent efforts in responsible delivery of product information, marketing and promotion have yielded positive
results. During the reporting year, there were no reports or complaints related to non-compliance in product information
and marketing communications, including promotional and sponsorship activities we conducted. We remain committed to
maintaining standards in Avian Brands’ marketing practices to ensure that all communications and promotions are conducted
with transparency and honesty. This success reflects Avian Brands’ dedication to fulfilling obligations to customers and
stakeholders, as well as upholding ethical principles applicable in the industry. [GRI 417-2, 417-3]




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Product Innovation and Development                                                                                [POJK F.26]




As the leading paint manufacturer, Avian Brands is determined to keep innovating to respond to social and environmental
challenges by delivering high-quality products that meet the market’s needs. Avian Brands’ RDI division is key to this effort,
focusing on optimizing formulas and manufacturing processes to improve the efficiency of the use of materials and packaging.

Avian Brands prioritizes efficiency in the manufacturing process, by utilizing technology that can reduce unnecessary use of
resources, optimize every stage of production, and minimize environmental impact. Therefore, Avian Brands has been gradually
switching from fossil-based energy to more environmentally friendly energy sources, such as the use of electric forklifts
and solar panels. In addition, optimization of the manufacturing process from upstream to downstream and automation of
production machines are also continuously carried out so that in 2024, we managed to increase the efficiency of energy use in
both plants of Avian Brands by 5.00%. We are also actively replacing packaging materials from multi-material to mono-material
so that they can be recycled.

Avian Brands’ innovation is not only limited to manufacturing process efficiency, but also includes the development of more
environmentally friendly products. Avian Brands has continuously shifted from petrochemical-based products to more
environmentally friendly alternatives, such as water-based paints and bio-based products as well as bio-mass balance products.
Avian Brands’ water-based paint technology can reduce the use of VOC materials, thereby minimizing adverse impacts on
public health, particularly when applied indoors. With these measures, Avian Brands commits to environmental sustainability
and customer safety, in addition to improving product quality and performance.




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Thanks to the dedication of the RDI Division, Avian Brands successfully launched 15 new products in 2024, all of which have
met quality and sustainability standards. The following are the products successfully developed and launched by Avian Brands
in 2024:




     Avian Cling Water Based                Boyo Politur Spray                No Drop Tile Grout           No Drop Dempul Instan

 •   Anti-rust Without Primer      •      Maximum Penetration into      •   Acid Fluid Resistant       •   Flexible
 •   Non-yellowing                        Wood Fiber                    •   Waterproof                 •   Seals Cracks
 •   Long-lasting Gloss            •      For Exterior and Interior     •   Not Easily Cracked         •   Water Repellent
                                   •      Quick Drying




       No Drop Serat Fiber          GM 385 Perekat Bata Ringan                     Pro-X 208           No Drop Beton & Batu Alam
                                            Ekonomis

 •   Waterproof                    •      Economical                    •   Easy Mixing                •   Water Repellent
 •   Elastic                       •      Strong Adhesion               •   Easy Application           •   Nano Particle
 •   Seals Cracks                  •      Quicker Application           •   Long lasting               •   Lotus Leaf Effect




                    Avian Non-Sag Epoxy Hemat                                Supersilk Semi Kilap           No Drop Kolam Ikan

                •   Strong Adhesion                                     •   Luxurious Gloss            •   Leakproof
                •   Not Easily Dripping                                 •   Anti-bacterial             •   Non-toxic
                •   No Pungent Odor                                     •   Easy to Clean with Water   •   Aquatic Ecosystem




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     GM 265 Acian Abu-abu              GM 275 Acian Putih                   Supersilk Basic                   Avian Cat Lapangan
          Ekonomis                         Ekonomis

 •   Strong Adhesion              •   Strong Adhesion              •    Super Cover Technology           •   Anti-slip
 •   Perfectly Seal Hair Cracks   •   Perfectly Seal Hair Cracks   •    Good Touch Up                    •   Friction Resistant
 •   No Plaster                   •   No Plaster                   •    Ultra Matt look                  •   For Exterior and Interior




Green Label Certificate

To improve the implementation of sustainability practices, we have taken a significant step by registering Avian Brands’ products
for Green Label certificates from Singapore Green Label. The Green Label certification process is carried out through a strict
assessment of various aspects, from environmentally friendly requirements for end users to consideration of the entire product
life cycle by means of life cycle analysis. Each stage, from the selection of raw materials, efficient manufacturing processes with
minimal waste, to labeling, is rigorously evaluated to ensure the environmental friendliness of Avian Brands’ products. This is
part of our strategy to ensure that Avian Brands’ products are not only safe for our customers, but also carry low environmental
impacts. Some other advantages of obtaining the Green Label certificate include the following:

1. Widespread Recognition                                              4. Competitive Edge
   The Singapore Green Label certification is widely                      Customers are increasingly mindful of environmental
   recognized by various parties, thus indicating that                    issues and the impact of their purchases. Obtaining
   each Avian Brands product certified with the Singapore                 Green Label Singapore certification gives Avian
   Green Label has met strict environmental standards and                 Brands a competitive edge by allowing us to market
   strengthens Avian Brands’ reputation in the market.                    our products to sustainability-conscious customers.
2. Guaranteed Credibility                                                 The certification also helps elevate Avian Brands image
   Singapore Green Label-certified products carry strong                  and gives it an edge over competitors who have yet to
   credibility thanks to accreditation from the Global                    adopt sustainable business practices.
   Ecolabelling Network (“GEN”) through the Global                     5. Reduced Environmental Impact
   Ecolabelling Network International Coordinated                         By purchasing Avian Brands products certified with
   Ecolabelling System (“GENICES”). This certification                    the Singapore Green Label, customers help reduce the
   adheres to ISO 14024 and ISO 17065 standards, and                      environmental impact of the manufacturing process.
   emphasizes life cycle-based assessments verified by                    This certification adopts a product lifecycle approach
   third parties. This ensures that Avian Brands’ products                that considers the environmental impact of all stages
   are environmentally friendly, transparent and free from                of production, from raw materials to packaging, which
   potential “green-washing.”                                             brings greater benefits to environmental sustainability.
3. New Market Opportunities                                            6. Cost Savings and Efficiency
   With the SingaporeGreenLabelcertification, Avian                       The Singapore Green Label certification process also
   Brands’ products are more likely to obtain similar                     helps improve efficiency in the manufacturing process
   recognition and certification in other GEN member                      by eliminating inefficient practices. This translates into
   countries. This opens up new opportunities for us to                   cost savings in energy and water usage, and enables
   market Avian Brands products internationally in the                    Avian Brands to produce goods in a more sustainable
   future, thus expanding market reach and increasing                     and environmentally friendly manner.
   product recognition.




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Moreover, we are committed to gradually ensuring that our entire product portfolio will comply with other environmental
standards in the future, such as Low VOC, APEO Free, and Heavy Metal Free. As of the end of 2024, 34 of Avian Brands
products have obtained the Singapore Green Label certification, which also adds to the list of certified environmentally
friendly products owned by Avian Brands.



Revenue from Sustainable Products                      [SASB RT-CH-410a.1.]


Avian Brands’ continuous innovation in creating environmentally friendly products has positively impacted on its revenue
generation. In 2024, Avian Brands successfully recorded sales volume of Green Label-certified products of 54,798 tons or
31.9% of total paint sales volume in the architectural solutions operating segment. This figure increased compared to the
previous year by 21,600 tons or 13.18%. Of these achievements, the proportion of value of revenue generated from Green
Label-certified products reached 22.59% of the total value of paint sales in the same segment. This figure suggests an increase
compared to the previous year, where the value of revenue from Green Label-certified products was recorded at 11.43%.
This accomplishment is reflective of Avian Brands successful strategy in introducing and marketing high-quality products that
comply with strict environmental standards.



Sustainable Production Process

Aside from innovation in environmentally friendly products, Avian Brands’ sustainability strategy also involves continuous
development of sustainable and responsible production processes. Avian Brands has implemented an integrated vertical
supply chain system to ensure the use of high-quality raw materials that comply with environmental and social standards.
All of Avian Brands’ raw material suppliers have passed assessments on sustainability aspects, including resource efficiency,
environmentally friendly practices, and adherence to fair and ethical social principles. With this approach, Avian Brands can
control the quality and sustainability of every stage of production, from the selection of raw materials to the final product that
reaches customers.

In addition to maintaining sustainability standards in the supply chain, Avian Brands also offers a range of products that cater
to a wide spectrum of social segments. Products of Avian Brands are available in various price categories, allowing more people
to access high-quality products at competitive prices. Avian Brands also ensures that these products can be used by various
age group from children to adults, while considering the aspects of safety, health, and convenience of using the products.

Beyond delivering on aesthetic and functional needs, Avian Brands continues to innovate in developing products that provide
additional benefits to health and the environment. Avian Brands offers products with special protective technologies, such
as paints that are safe for kids, reduce emissions of harmful substances, and promote healthier indoor air quality. In addition,
Avian Brands also develops products that contribute to sustainability efforts, such as more environmentally friendly
formulations, efficient use of raw materials, and recyclable packaging or packaging made from sustainable materials.

By focusing on sustainable innovation, Avian Brands strives to deliver solutions that not only support environmental
sustainability, but also provide long-term benefits to customers. Avian Brands believes that sustainability is not just an option,
but a requirement in creating responsible, high-quality products that positively impact our future.




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               Flagship Product in Sustainability



1   No Drop Kolam Ikan

    No Drop Kolam Ikan is a ready-to-use, single-component fishpond paint with no cement mixture.
    It is the first fishpond paint in Indonesia certified with Singapore Green Label. This product offers
    the perfect solution for leaking and seeping ponds, without the risk of harming the fish.

    Specifically formulated for aquatic ecosystems, No Drop Kolam Ikan is non-toxic. It is ideal for use
    as a waterproof coating for koi ponds, goldfish ponds, and so on, enhancing pond aesthetics with
    vibrant color, providing leakproof protection, weather resistance, and free of toxic materials.




2   Avian Cling Waterbased

    Avian Cling Waterbased is an environmentally friendly, high-quality synthetic paint that uses water
    as thinner. With its primary component of high-quality modified acrylic resin, it delivers glossy
    finish that is non-yellowing, odorless, and environmentally friendly. This paint features anti-rust
    protection without requiring a primer, allowing Direct to Metal (DTM) application. It also offers
    multi-substrate versatility, suitable for applications on metal, wood, and even walls. Additionally,
    its water-based formula offers quick-drying property.

    This innovation of Avian Cling Waterbased product is also part of Avian Brands commitment to
    reduce solvent-based products that are unsafe for users.




3   Avitex Wizz

    Avitex Wizz is a wall paint with a formulation that is 2 times thicker, can be diluted up to 40%
    for greater cost efficiency, and has the best coverage in its class, even after 40% dilution.

    It offers fast-drying properties and comes with a three-year protection guarantee, ensuring optimal
    coverage and effectively covering imperfections on interior walls. Available in a wide range of
    vibrant, fade-resistant colors, Avitex Wizz is the ideal choice for interior walls, ceilings, boards,
    gypsum, and more. Avitex Wizz is also certified with Singapore Green Label as an environmentally
    friendly product.




4   No Drop Anti Panas

    No Drop Anti Panas is a highly powerful waterproofing. It can reduce the room temperature
    up to 7° C due to its UV Shield technology, with its waterproof technology protecting the walls
    from dampness. It is elastic, anti-mold, and mildew, and protects against rust, while providing
    up to 10 years of surface protection.

    No Drop Anti Panas is ideal for applications on concrete deck (strong protection), exterior/interior
    walls, roof tiles, galvalume roofs, zinc roofs, factory/warehouse metal roofs, GRC, asbestos, PVC, and
    rain gutters.




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Number of Recalled Products                                                               [POJK F.29]




In 2024, all of Avian Brands’ products were well absorbed in the market and there were no product recalls related to
products’ nonconformities or other reasons.




Customer Satisfaction                                               [POJK F.30]




Avian Brands periodically conducts customer satisfaction surveys every six months in order to understand and meet current
customer expectations. This survey is designed to measure satisfaction levels as well as to explore customer preferences,
allowing us to tailor Avian Brands’ products and services to meet the evolving needs of our customers. In the customer
satisfaction survey conducted in the first semester of 2024, Avian Brands achieved a score of 3.41 out of a 4.00 scale.
This indicates that Avian Brands’ performance in meeting customer expectations was in the good category. However, Avian
Brands didn’t stop there. Determined to constantly raise quality, Avian Brands made improvements based on the feedback
received. These efforts paid off in the survey in the second semester of 2024, with our score increasing to 3,41 on a scale of 4.00,
solidifying Avian Brands’ position in the good category.

More than just numbers, the survey results reflect customers’ trust in Avian Brands’ products and services. This trust motivates
us to continuously innovate, ensuring that every aspect of Avian Brands’ products and services meet and even exceed customer
expectations. We believe that by maintaining a focus on continuous improvement, Avian Brands is able to keep strengthening
relationships with customers and improving overall customer satisfaction levels.




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Information Security and Protection

Information security remains one of the main foundations         that each internal data of the company is managed with
of Avian Brands’ business sustainability that we prioritize      maximum security. Every data collection and management
at all times. We recognize that maintaining and enhancing        is carried out under strict controls to ensure that the
this trust requires consistent and targeted efforts.             data is not misused or accessed by unauthorized parties.
One of the strategic steps Avian Brands has taken is to ensure   In addition, Avian Brands also constantly verifies the
the confidentiality and security of company information,         reliability of the Information Technology (“IT”) management
including employee data, internal policy documents, and          that we implement. Avian Brands applies strict access
product formulations. Avian Brands is fully committed to         control management, including standardization of data
protecting such information from unwanted disclosure or          encryption, annual review of user access, and management
even loss that could adversely affect the company.               of super user access rights to ensure that only authorized
                                                                 parties can access sensitive information of the company.
Avian Brands has an Information Security Management              Audits of IT management are also conducted annually to
System Policy in place, which has been communicated to           evaluate and ensure the effectiveness of existing information
all levels of management and ensures that all employees          security controls. [GRI 3-3]
are able to implement the policy. Avian Brands’ data and
information management prioritizes the principle of              The results of this steadfast commitment are evident
prudence, and has also been internationally recognized           from the positive record during the reporting year, with
through the ISO/IEC 27001: 2013 certification concerning         no complaints regarding confidentiality of internal
Information Security Management Systems. This standard           information, leakage, theft, or loss of company’s internal
underpins every aspect of information security management        data or data related to the employees. Furthermore, Avian
in Avian Brands, ensuring that all the internal documents        Brands has not received any complaints from regulators or
and data we manage always remain in a safe and secure            other external parties regarding breach or misuse of the
environment. [GRI 3-3]                                           company’s information. This is a testament to Avian Brands’
                                                                 ability to maintain the confidentiality of internal data, as well
As a tangible manifestation of Avian Brands’ commitment          as cementing the company’s reputation as a responsible and
in maintaining information security, we always ensures           reliable entity in terms of information security.




Complaints of Customer Issues                                                               [GRI 2-25]




Avian Brands provides an easily accessible platform for          and troubleshooting process. Through this system,
customers to lodge any complaints related to products            we encourage two-way communication between customers
and services, through Avian Brands official website at           and Avian Brands, allowing us to not only listen, but
www.avianbrands.com under the Customer Care menu.                also better understand any complaints lodged. Through
Avian Brands recognizes that customer feedback is an             these measures, Avian Brands aims to improve customer
integral part of the improvement and development process,        experience and ensure efficient and effective treatment of
hence we facilitate complaints relating to various aspects,      any issues.
from delivery to product quality and packaging.
                                                                 During the last 3 years, Avian Brands has not received
All complaints received will be professionally managed by        any material and significant complaints from customers
Avian Brands’ Quality Assurance team. We are committed           regarding the products and/or services provided.
to handling each report quickly and effectively, ensuring         [GRI 2-16]
that every issue receives proper attention. Avian Brands
website allows customers to submit complaints in writing,
and it also gives them the option to submit photos as part
of their submission, thereby facilitating the communication




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      Maintaining
    the Growth of
     Avian Brands
        Personnel


          “We value our employees as the main
          pillar in achieving Avian Brands’ goals
           and sustainability. With this in mind,
       Avian Brands is committed to creating a
       safe and healthy work environment that
     supports employees’ professional growth
    and development. Therefore, Avian Brands
         actively implements various programs
     aimed at maximizing individual potential,
 promoting skill development, and improving
      overall performance. With this approach,
   Avian Brands looks forward to encouraging
      mutual progress, strengthening business
foundations, and ensuring the opportunity for
  every employee to thrive in a supportive and
                  productive work environment.”


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                                                               MAINTAINING THE GROWTH OF AVIAN BRANDS PERSONNEL




                                     Avian Brands Achievements                   [GRI 3-3]



                 The involvement of female employees at the Manager and Deputy Director levels reaching 40 out of
                 a total of 274 employees.



                 Realizing various competence development programs with total hours reaching 144,528.75 hours
                 or 15.51 hours per employee.



                 Organizing 57 trainings on sustainability with a total of 5,413 hours and 2,697 participants.




                 No human rights violations occurring within Avian Brands environment.



                 Management of Avian Brands employees based on the principles of gender equality, inclusiveness and
                 fair opportunities for all.



                 A decrease of 27.31% in the 2024 Total Recordable Injury Rate (“TRIR”) compared to the previous year.



                 100.00% of the employees of Avian Brands and its Subsidiaries have received MCU, including contract
                 and outsourced employees.




Strategy in Maintaining the Growth of
Avian Brands’ Personnel
We recognize Human Resources (“HR”) as part of Avian              Additionally, Avian Brands also places great importance on
Brands’ strength and foundation to survive and thrive in an       creating a proper, safe and healthy working environment for
increasingly competitive and dynamic paint industry. Both         every employee. Through implementing a comprehensive
permanent and outsourced employees are valuable assets            Occupational Health and Safety Management System,
with vital roles in promoting innovation and maintaining          the sAvian Brands ensure that every individual is
Avian Brands’ position as a market leader. Therefore, Avian       working in a condition that promotes their well-being,
Brands views employee development as a key strategic              allowing them to contribute their best to Avian Brands.
priority that cannot be overlooked. Avian Brands continues        We believe that Avian Brands’ long-term success depends on
to proactively improve our employee development and               our employees’ welfare and growth. Therefore, Avian Brands
training programs in line with the latest industry needs          continuously invests in cultivating a conducive environment
and trends. Each employee is encouraged to continuously           for employees’ professional and personal growth.
upgrade their skills and knowledge, in order to adapt to          With this approach, we believe that Avian Brands will be able
the emerging changes and challenges. This commitment is           to maintain its competitive advantage and continue to grow
also reflected in Avian Brands’ efforts to ensure that every      and innovate in the future. [GRI 3-3]
employee enjoys their rights fairly and equally, without
discrimination of any kind. Avian Brands upholds the
principle of fairness in every aspect of HR management,
by ensuring that every employee is treated with respect in
accordance with applicable laws and regulations and best
practices in similar industries. [GRI 3-3]


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Avian    Brands     regularly    conduct    comprehensive         also enable Avian Brands to constantly innovate in
evaluations to ensure the effectiveness and relevance of          employee management to ensure that each policy and
all employee management programs. These evaluations               program remains relevant to the latest industry updates.
aim to ensure that each program runs in accordance with           Thus, we are able to continuously optimize employee
the established targets and objectives, and in line with          performance, strengthen Avian Brands’ competitive
industry best practices. These regular evaluation processes       advantage, and ensure that all employee management
allow Avian Brands to identify potential gaps in program          programs fully support the achievement of long-term
implementation and take necessary corrective measures.            strategic goals. [GRI 3-3]
Beyond reviewing achievements, these evaluations




Human Resources Management
HR is a critical factor in promoting Avian Brands’ growth and     Deep understanding of the critical role of HR serves as
success. As a company that keeps innovating in producing          a foundation for Avian Brands in managing its HR with
outstanding products, Avian Brands needs human resources          professional, effective, and accurate strategies. Avian Brands
with deep knowledge and expertise in product mastery,             is committed to continuously developing each employee’s
manufacturing processes, and innovation development.              abilities and potential, enabling them to achieve excellence,
Employees with these competences allow Avian Brands to            competence and integrity. To achieve this goal, in addition to
keep delivering quality products capable of meeting and           technical training, Avian Brands also focuses on developing
exceeding public expectations. In addition to the focus           the soft skills that are key to building a solid and adaptive team.
on product innovation, the employees also serve as the            The training and development programs developed by
frontline in providing meaningful services to customers.          Avian Brands are aimed at improving employee competence
They are the face of Avian Brands in the eyes of customers,       in various aspects, from leadership, communication, to
and play a vital role in shaping the company’s image as a         teamwork skills. With this growth-oriented HR management,
paint manufacturer that offers exceptional customer service       Avian Brands believes that it will remain competitive in
in addition to high quality product variants. In this role,       the industry, maintain public confidence and loyalty,
employees are pivotal in maintaining Avian Brands’ position       and achieve predetermined long-term strategic goals.
as a reliable and preferred option in the market. [GRI 3-3]         [GRI 3-3]



In managing our employees, Avian Brands has established Human Resource and General Affair (“HRGA”) units,
specifically units in charge of People Development, Organization Development, Recruitment, Personnel Administration,
General Affair, Industrial Relation, Human Resource Information System (“HRIS”), and Human Resource Business Partner as the
responsible organs. We continuously ensure that every employee responsible for managing Avian Brands’ HR possesses the
relevant skills and expertise, by conducting competence certifications of Certified Human Resource Manager (“CHRM”) and
Assessment Center Assessor Certification (“ACAC”). More detailed information about Avian Brands’ HR management structure
is described as follows: [GRI 3-3]



                                            HRGA




              POD & Recruitment                                  HR Operations




   People        Organization                     Personnel        General           Industrial                          HR Business
                                  Recruitment                                                              HRIS
Development      Development                    Administration      Affair            Relation                             Partner




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Diversity and Equality               [POJK F.18]


Avian Brands embraces diversity and equality as its core values. We respect and promote diversity among individuals in various
aspects, including gender, class, color, ethnicity, religion, race, social status, political views, and so on. For Avian Brands, diversity
is not just a concept, but a valuable asset that enriches dynamics and creativity in the work environment. In realizing this
diversity and equality commitment, Avian Brands constantly strives to improve HR management quality to create an inclusive
and supportive work environment, in which every employee is treated fairly and equally. This is in line with Avian Brands’
Sustainability Strategy in the item 7 of the Social, Labor and Human Rights Pillar which states that “Avian Brands provides equal
employment opportunities and treatment regardless of gender, race, religion, color, ethnicity, class, and non-discrimination
to persons with disabilities. Implementation of this commitment is reflected in the anti-discrimination policy contained in the
Business Ethics and Code of Conduct, and further regulated in internal policies and Standard Operating Procedures (“SOPs”),
including the Anti-Discrimination SOP (AA-HRD-SOP-29). [GRI 3-3; 406-1]

This policy covers various aspects of HR management, from recruitment processes and competence development to career
development and the granting of employees’ rights. Avian Brands ensures that decisions taken in each of these aspects
are based on the focus on competence and performance, without priority to factors unrelated to performance, such as
gender. Avian Brands provides room for every employee to express their talents and skills, which ultimately boosts their
productivity and contribution. Additionally, Avian Brands is also committed to taking any reports of discrimination seriously.
Any form of discriminatory conduct may be reported through Avian Brands’ complaint procedure and Whistleblowing System,
and if proven, such violations will be penalized in accordance with work discipline procedures, including possible Termination
of Employment (Pemutusan Hubungan Kerja or “PHK”). [GRI 3-3]          [POJK F.18]


Diversity and equality of Avian Brands’ employees are evident in our demographic composition. Avian Brands is proud to
have a highly diverse team in terms of gender, age, and educational background. We are also honored that Avian Brands
has welcomed employees with disabilities into our team. Avian Brands believes in unique potential of every individual, and
Avian Brands is committed to providing the necessary support to enable employees with disabilities to contribute to their
full potential. Avian Brands has provided disability-friendly facilities and ensured that accessibility is a priority in all aspects
of Avian Brands operations. This diversity not only reflects Avian Brands’ commitment to inclusion and equality, but also
enriches Avian Brands work environment with diverse perspectives and innovative ideas. By harnessing diverse perspectives,
Avian Brands is able to more effectively navigate challenges and adapt to the evolving business landscape. Further information
on employee demographics is described as follows: [GRI 3-3]

Employee Demographics                 [GRI 2-7, 2-8, 405-1]    [POJK C.3]

                                        2024*                                   2023*                               2022*
      Description
                         Male       %      Female        %     Male         %     Female       %      Male      %      Female       %
 Total Employees by Gender and Employment Status
 Permanent
                           972    70.28         411    29.72    1,002    71.88          392   28.12    934     74.54        319    25.46
 Employees
 Non-Permanent
                           169    60.36         111    39.64     128     57.92          93    42.08    119     42.50        161    57.50
 Employees
 Outsourced              6,072    79.28     1,587      20.72    5,629    81.96      1,239     18.04   5,403    82.50     1,146     17.50
 Total                   7,213    77.38     2,109      22.62   6,759    79.68      1,724      20.32   6,456   79.88     1,626     20.12
 Total Employees by Gender and Workers’ Status**
 Full-time Employees     7,213    77.38     2,109      22.62    6,759    79.68      1,724     20.32   6,456    79.88     1,626     20.12
 Total                   7,213    77.38     2,109      22.62   6,759    79.68      1,724      20.32   6,456   79.88     1,626     20.12
 Total Employees by Gender and Education Level
 Master’s Degree            19    54.29          16    45.71      20     63.33           12   36.67     17     69.57          1    30.43
 Bachelor’s Degree       1,241    64.30         689    35.70    1,229    67.10          601   32.90   1,127    68.10        527    31.90
 Diploma (D3)              195    60.56         127    39.44     188     62.79          112   37.21    171     62.18        104    37.82
 ≤High School and
                         5,758    81.82     1,279      18.18    5,321    84.19          999   15.81   5,140    83.89        987    16.11
 Equivalent
 Total                   7,213    73.36     2,109      22.64   6,758    79.67      1,724      20.33   6,456   79.88     1,626     20.12




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                                             2024*                                         2023*                                        2022*
     Description
                             Male        %         Female        %        Male         %        Female          %        Male       %       Female        %
 Total Employees by Gender and Age
 18 – 24 Years Old          1,143      71.35         459     28.65        1,109       75.34         363        24.66     1,121     75.23        369      24.77
 25 – 34 Years Old          3,709      76.49       1,140     23.51        3,428       78.80         922        21.20     3,283     79.09        868      20.91
 35 – 44 Years Old          1,840      81.92         406     18.08        1,744       83.05         356        16.95     1,616     84.43        298      15.57
 45 – 54 Years Old            460      82.44          98     17.56         430        84.48          79        15.52      405      82.48         86      17.52
 >55 Years Old                  61     91.04           6         8.96        48       92.31            4        7.69          31   86.11          5      13.89
 Total                      7,213      77.38       2,109     22.62       6,759       79.68       1,724         20.32    6,456      79.88     1,626       20.12
 Total Employees by Gender and Position
 Board of Directors /
                                 5     83.33           1     16.67              5     83.33           1        16.67           5   83.33          1      16.67
 Executive-level
 Deputy Director /
                                16     94.12           1         5.88        16       94.12           1         5.88          16   94.12          1       5.88
 Executive-level
 Manager / Senior-level       218      84.82          39     15.19         207        85.19         36         14.81      186      84.55         34      15.45
 Supervisor / Mid-level       487      67.45         235     32.55         454        69.31        201         30.69      419      71.02        171      28.98
 Staff / Entry-level          415      62.78         246     37.22         448        64.55        246         35.45      428      61.06        273      38.94
 Outsourced /
                            6,072      79.28       1,587     20.72        5,629       81.96      1,239         18.04     5,402     82.50     1,146       17.50
 Entry-level
 Total                      7,213      77.38       2,109       22.62     6,759        79.68      1,724         20.32    6,456      79.88     1,626       20.12
Notes:
* AVIA, TKTW, and TKBI; and
** All AVIA, TKTW, and TKBI employees are full-time employees and therefore there are no part-time employees.

Total Employee Positions Held by Male and Female Employees by Age in 2024
                                                                        Levels of Position*
                                                                                                                                                  Total
   Range of Age               Entry-level**                  Mid-level                     Senior-level                Executive-level***
                                                                                                                                                Employees
                            Male        Female          Male            Female          Male         Female             Male        Female
 18 – 24 Years Old          1,135          449               8             10               0              0              0             0             1,602
 25 – 34 Years Old          3,465          989             190           142               54              9              0             0             4,849
 35 – 44 Years Old          1,528          321             201             64           106               20              5             1             2,246
 45 – 54 Years Old            316            71             82             19              50              7             12             1              558
 >55 Years Old                  43             3            6               0              8               3              4             0               67
Notes:
*   AVIA, TKTW, and TKBI.
** Include the number of staff level employees and outsourced employees; and
*** Includes the number of employees at Director and Deputy Director level.


The employee demographics table above illustrates the composition of Avian Brands’ total workforce, including direct
and indirect workers. Direct workers include permanent and non-permanent employees, while indirect workers consist of
outsourced employees.

The diversity and equality principles implemented in Avian Brands employee management, encompass all levels of organization,
including Manager-level employees and above. In 2024, female employees at the Manager and Deputy Director levels in AVIA,
TKTW, and TKBI account for 40 people or 14.60% of the number of employees in the position. Such data increased compared
to the previous year of 37 people. This achievement reflects Avian Brands’ ongoing efforts in promoting gender equality at all
organizational levels. Avian Brands believes that diversity at the managerial and executive levels enriches the decision-making
process, stimulates innovation, and reinforces a culture of inclusivity in Avian Brands. Information on the involvement of female
employees at the Manager and Deputy Director levels is further described below:

                       Female Employee Involvement at Manager and Deputy Director Levels



                                           40                    274
                             2024*                                                                         2023*              37 out of 260 Employees
                                                      out of                        Employees
                 Notes:                                                                                    2022*              35 out of 237 Employees
                 * AVIA, TKTW, and TKBI.



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In addition to being reflected in the employee demographics, Avian Brands’’ commitment to diversity and equality has also
yielded positive results, as reflected in the absence of discrimination incidents during the reporting year. This success is a
testament to the effectiveness of Avian Brands’ anti-discrimination policies and our ongoing efforts to create an inclusive and
fair work environment. As no cases of discrimination were reported, Avian Brands did not implement any remediation measures
related thereto. This confirms the effectiveness of Avian Brands policies and procedures in preventing and addressing potential
discrimination, and reflects Avian Brands’ commitment to ensuring that every employee is treated with respect and equality.
This success represents the presence of a conducive work environment, as well as a result of Avian Brands’ proactive efforts in
promoting a culture of inclusiveness and equality. [GRI 406-1]



Employee Recruitment and Turnover

In line with implementation of diversity and equality principles, Avian Brands constantly conducts the entire recruitment
process transparently and free from any discrimination, and no recruitment fee or gender-specific criteria are applied in
the candidate selection. The recruitment process is selective, focusing on compatibility between job qualifications and
candidates’ competence. All qualified candidates will be given the opportunity to participate in the recruitment process,
through e-recruitment on Avian Brands’ website or various other job vacancy channels. [GRI 3-3]

To meet the needs for workforce, Avian Brands employs two recruitment systems, i.e. internal and external. Internal recruitment
includes promotions, mutations, and rotations, specifically at the permanent employee level. Employee mutation and rotation
processes are based on employee performance evaluation results for the intended position. Promotions, in particular, are based
on the superior’s assessment as well as a set of other assessments that measure an employee’s potential and performance.
On the other hand, external recruitment is conducted to meet the needs for workforce, aligned with the growth of the
organization. By bringing in external recruitment, Avian Brands is able to attract new talents that are suited to Avian Brands’
needs and standards. Both approaches ensure that Avian Brands can secure employees with the highest level of quality and
competence. [GRI 3-3]

Throughout 2024, the total number of permanent AVIA, TKTW, and TKBI employees successfully recruited, amounted to 206
people or 14.90% of total permanent employees a decrease compared to the previous year of 246 people. This decrease
mainly influenced by implementation of an ongoing succession and talent management program with a focus on expanding
strategic positions within Avian Brands. Meanwhile, the total number of outgoing permanent AVIA, TKTW, and TKBI employees
amounted to 218 people or 15.76% of total permanent employees, an increase compared to the previous year of 131 people.
This increase was mainly influenced by reorganization process taking place within Avian Brands as part of organizational
structure adjustment strategies. Further information on recruitment and employee turnover is outlined below:

Recruitment of Permanent Employees                  [GRI 401-1]

                                                  2024*                         2023*                         2022*
             Description
                                          Total             %           Total             %           Total             %
 Recruitment of Permanent Employees by Age
 >50 Years Old                                2             0.97           0                  0          1              0.42
 36 – 50 Years Old                          45             21.84         209             84.96          53             22.27
 18 – 35 Years Old                         159             77.18          37             15.04         184             77.31
 <18 Years Old                                0                 0          0                  0          0                  0
 Total                                     206            100.00         246            100.00        238             100.00
 Recruitment of Permanent Employees by Gender
 Male                                      135             65.53         167             67.89         177             74.37
 Female                                     71             34.47          79             32.11          61             25.63
 Total                                     206            100.00         246            100.00        238             100.00




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                                                 2024*                        2023*                            2022*
            Description
                                         Total                %       Total             %              Total               %
Recruitment of Permanent Employees by Operational Areas
AVIA
Surabaya                                  19                  9.22      31             12.60             26               10.92
Sidoarjo                                  32              15.53         30             12.20             62               26.05
Serang                                    13                  6.31      10              4.07             10                4.20
Cirebon                                     0                     0      2              0.81               0                   0
TKTW & TKBI
Area 1A North Sumatra                       6                 2.91      13              5.29             10                4.20
Area 1B South Sumatra                       8                 3.88      15              6.10             13                5.47
Area 2 Jabodetabekser                       2                 0.97       6              2.44               4               1.68
Area 3 West Java                            7                 3.40      11              4.47             13                5.46
Area 4 Central Java                       15                  7.28       8              3.25             10                4.20
Area 5 East Java                          58              28.16         46             18.70             43               18.07
Area 6 Sulawesi                           22              10.68         16              6.50             12                5.04
Area 7 Kalimantan                         12                  5.83      22              8.94             13                5.47
Area 8 Eastern Indonesia                  12                  5.83      36             14.63             22                9.24
Total                                    206             100.00       246             100.00            238              100.00



Turnover of Permanent Employees                 [GRI 401-1]

                                                 2024*                        2023*                            2022*
            Description
                                         Total                %       Total             %              Total               %
Turnover of Permanent Employees by Age
>50 Years Old                             16                  7.34     11                8.40              3                1.52
36 – 50 Years Old                         94              43.12        45               34.35           119                60.41
18 – 35 Years Old                        108              49.54        75               57.25            75                38.07
<18 Years Old                               0                     0      0                  0              0                   0
Total                                    218             100.00       131             100.00            197              100.00
Turnover of Permanent Employees by Gender
Male                                     162              74.31       100              76.34            121               61.42
Female                                    56              25.69        31              23.66             76               38.58
Total                                    218             100.00       131             100.00            197              100.00
Turnover of Permanent Employees by Operational Area
AVIA
Surabaya                                    4                 2.08       6              4.58               9               4.57
Sidoarjo                                  18                  9.38     15              11.45             91               46.19
Serang                                      9                 4.69       6              4.58             13                6.60
Cirebon                                     0                     0      0                  0              0                   0




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                                                 2024*                        2023*                        2022*
               Description
                                         Total             %          Total             %          Total             %
 TKTW & TKBI
 Area 1A North Sumatra                     12              5.50          5              3.82          4              2.03
 Area 1B South Sumatra                     13              5.96         11              8.40          9              4.57
 Area 2 Jabodetabekser                       8             3.67          7              5.34          3              1.52
 Area 3 West Java                          10              4.59          9              6.87         10              5.08
 Area 4 Central Java                       20              9.17          7              5.34         16              8.12
 Area 5 East Java                          38             17.43         15             11.45         19              9.64
 Area 6 Sulawesi                           24             11.01         14             10.69          6              3.05
 Area 7 Kalimantan                         21              9.63         17             12.98          6              3.05
 Area 8 Eastern Indonesia                  15              6.88         19             14.50         11              5.58
 Total                                    218            100.00        131            100.00        197            100.00
 Turnover of Permanent Employees by Reason
 Retirement                                  5             2.29          7              5.34          0                  0
 Resignation                               94             43.12         73             55.73         94             47.71
 Termination of Employment                 81             37.16         42             32.06         22             11.17
 Death                                       0                 0         3              2.29          1              0.51
 Change in Employment Status               38             17.43          6              4.58         80             40.61
 Total                                    218            100.00        131            100.00        197            100.00
 Turnover of Permanent Employees by Position
 Deputy Director                             1             0.46          0                  0         2              1.02
 Manager                                   33             15.14         19             14.50         16              8.12
 Supervisor                               128             58.72         83             63.36         72             36.55
 Staff                                     56             25.69         29             22.14        107             54.31
 Total                                    218            100.00        131            100.00        197            100.00
Notes:
* AVIA, TKTW, and TKBI.

This calculation of employee recruitment and turnover does not include outsourced employees due to the high fluctuation of
outsourced employees which is dependent on the increase or decrease in production.



Employee Competence Development                       [GRI 404-2]   [POJK F.22]


Amid the evolving industry competition and business climate, Avian Brands recognizes the presence of excellent, competent,
dedicated and ethical HR as a critical factor. Therefore, Avian Brands formulates strategic policies for continuous employee
development. Avian Brands believes that focusing on improving employee competencies will improve internal business
processes as well as strengthen its overall performance and competitiveness. To realize this commitment, Avian Brands
implements various competence development programs, both technical and non-technical. Through this holistic approach,
Avian Brands aims to strengthen employees’ skills and knowledge, while encouraging innovation and development of
competitive products. In general, Avian Brands’ employee competence development program is aimed at 5 aspects as
described below: [GRI 3-3]




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                          Employee Competence Development Program                            [GRI 404-2]


                 Core Competency Training                                                                                      1
                 Mandatory training for all employees, such as training on Corporate Values (CInTA), GCG, Code of Conduct,
                 and so on.


                 Technical Competency Training                                                                                 2
                 Training aimed at improving the technical capabilities of employees in order to enhance their abilities and
                 performance in line with Avian Brands needs.


                 Generic Competency Training                                                                                   3
                 Training to improve employees’ non-technical skills, such as effective communication, creative and
                 critical thinking, team building, and other skills related to individual personality capacity.


                 Leadership Competency Program                                                                                 4
                 A program aimed at preparing employees to become leaders through a leadership ladder program.



                 Certification and Standardization Training                                                                    5
                 Training to ensure employees’ technical and specialized skills are standardized according to their
                 job functions.




In addition, Avian Brands provides programs and rewards to channel employees’ innovation and creativity, in the form of:
1. Internal Improvement Initiative - I3 (inter-department improvement program); and
2. Suggestion System - SS (individual improvement).
These programs are continual and evaluated annually, and serve as a key performance indicator value for each unit/section.

Avian Brands have also successfully ingrained our Value (CInTA) through the publication of the Avian Newsletter,
short video, and a series of other supporting programs. All employee activities guided by CInTA Value are always
highlighted in the Avian Newsletter in order to disseminate this Value across the organization. In addition, this program
also provides insight and updates about Avian Brands, such as employee promotion programs, new employee on
boarding, innovations, development programs, CSR, new product launching, culture campaigns such as safety campaign,
innovation campaign, etc, and ongoing and upcoming employee activities, and recent achievements. [GRI 404-2]

Avian Brands also has an Avian Development Program (“ADP”) and Leadership Acceleration Program (“LEAD”) that are
specifically designed to prepare and develop Avian Brands’ future leaders. The programs offer diverse learning opportunities,
ranging from in-class learnings, on-the-job activities, peer and mentor supports, aimed at cultivating graduates with a wide
range of accomplished technical and managerial skills, in line with the needs of Avian Brands. [GRI 404-2]




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Throughout 2024, the competence development programs that Avian Brands has successfully implemented amounted to 5
main programs with a total of 7,632 people or 81.92% of total employees. Further information is described as follows:

Average Employee Training Hours                          [GRI 404-1]       [POJK F.22]

                                           2024*                                      2023*                                       2022*

                                                       Average                                       Average                                   Average
    Description                             Total                                      Total                                       Total
                            Total                      Training   Total                              Training   Total                          Training
                                          Training                                   Training                                    Training
                          Employees                   Hours per Employees                           Hours per Employees                       Hours per
                                           Hours                                      Hours                                       Hours
                                                      Employee                                      Employee                                  Employee


Average Training Hours by Gender
Male                        7,208     113,673.25        15.77           6,754       104,540.97        15.48          6,451        44,868            6.96
Female                      2,108         30,855.50     14.64           1,723        23,737.21        13.78          1,625         9,253            5.69
Total                       9,316     144,528.75        15.51           8,477       128,278.18       15.13           8,076       54,121             6.70
Average Training Hours by Position
Deputy Director                17           133.00       7.82             17            107.50         6.32            17            167            9.79
Manager                      257           5,442.50     21.18            243          6,235.35        25.66           220          8,992        40.87
Supervisor                   722          12,848.75     17.80            655         18,008.25        27.49           590         15,398        26.10
Staff                       8,320     126,104.50        15.16           7,562       103,927.08        13.74          7,249        29,564            4.08
Total                       9,316     144,528.75        15.51           8,477       128,278.18       15.13           8,076       54,121             6.70
Notes:
* AVIA, TKTW, and TKBI.



Average Training Hours of the Board of Commissioners and the Board of Directors of AVIA
                                               2024                                      2023                                      2022

         Position                                     Average                                Average                                   Average
                                 Total                                     Total                                    Total
                                                   Training Hours                         Training Hours                            Training Hours
                              Participants                              Participants                             Participants
                                                    per Member                             per Member                                per Member
The Board of
                                      1                 7.00                    2                    8.75                2                  11.75
Commissioners
The Board of Directors                5                 9.90                    5                   36.70                4                  22.50
Total                                 6                 9.07                    7                28.71                   6                  19.42



                      Cost of Implementing Employee Competence Development



                                                                                2,081.47
                           Million Rupiah                       2024*                                                    2023*            2,686.95

                           Notes:                                                                                        2022*            1,137.02
                           * AVIA, TKTW, and TKBI.


Competence Development Related to Sustainability                                       [GRI 2-17]       [POJK E.2]
Avian Brands consistently strives to improve employee competence in understanding and implementing sustainability
principles. Through a holistic approach, Avian Brands designed a comprehensive set of development programs to enhance
each employee’s knowledge, skills, and experience related to sustainability. These programs include training, workshops,
and seminars organized both by Avian Brands internally, and by credible external partners with expertise in their respective
fields. This initiative is primarily aimed at ensuring that all Avian Brands employees are equipped with a deep understanding
of sustainability issues and can apply them effectively in every aspect of Avian Brands’ operations. Therefore, not only does
Avian Brands focuses on achieving short-term sustainability targets, but it also invests in long-term capacity building that
promotes overall business sustainability.




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Throughout 2024, Avian Brands has conducted various competence development programs for 2,697 participants or 28.93%
of AVIA, TKTW, and TKBI employees. The programs include 57 training themes with a total of 5,413 training hours. Further
information is described as follows:


                                                                                                         Number of             Total
 No.                                        Training Theme                                               Participant         Training
                                                                                                          (Person)            Hours
  1.   5R (Concise (Ringkas), Tidy (Rapi), Clean (Resik), Neat (Rawat), and Diligent (Rajin)                   367                719
  2.   8 Waste                                                                                                 280                560
  3.   ISO 27001 auditor, 2022 version                                                                            1                 7
  4.   Fire safety equipment (APAR) Awareness                                                                  126                282
  5.   Integrated ISOAwareness (ISO 9001, 14001, 45001, 50001)                                                  50                150
  6.   BASF - Avian Sustainability Dialogue                                                                       5                7.5
  7.   Basic Safety of Gas Use                                                                                  31                 93
  8.   Technical Guidance on Environmental Protection and Management                                              1                 8
  9.   Boosting Energy Efficiency Practices for the Industrial Sector (BENEFITS)                                  2                48
 10.   Carbon Footprint, Life Cycle Assessment, and PROPER                                                        2                 4
 11.   Scope 3 Emissions & GHG Verification                                                                       2                 4
 12.   Hazardous Material and Chemical Spill Handling                                                           19                 32
 13.   ISO 27001 Awareness & Implementation                                                                     11               181.5
 14.   OHS Awareness                                                                                            30                 60
 15.   Work Motivation and OHS                                                                                 301                301
 16.   Fire - Level D                                                                                             2                54
 17.   Hazardous Waste Management                                                                              251                427
 18.   Systematic & Structured Management of Innovation in the Company (ISO 56002)                                1                2.5
 19.   Improving Security Standards for Remote Work Environment (Zero Trust)                                      1                1.5
 20.   Crane Operator                                                                                             1                36
 21.   Forklift Operator                                                                                        49                 94
 22.   Hazardous Waste Awareness                                                                                  1                24
 23.   First Aid Awareness                                                                                      16                 32
 24.   Handling of Domestic Waste                                                                               11                 22
       Counseling and Services on Family Planning and Reproductive Health, and Prevention
 25.                                                                                                            30                 60
       of Violence against Women in the Workplace
 26.   Chemical OHS Officer                                                                                       1                48
 27.   First Aid Officers                                                                                         5               135
 28.   Refreshment on First Aid Kit                                                                             55                135
 29.   Refreshment on Firefighting Team                                                                         21                 57
 30.   Safety Driving & Riding                                                                                  18                 36
 31.   Safety Tank                                                                                              11                 88
 32.   Generator Operator Certification                                                                           1                32
 33.   Setting Your Sail on the Indonesia Carbon Trading Ecosystem Part 1                                         2                 4
 34.   Socialization of 5R                                                                                      30                 30
 35.   Socialization of General Safety                                                                            6                12
 36.   Socialization of GHG and Energy                                                                          26                 26
 37.   Socialization of Hepatitis                                                                               72                144
 38.   Socialization of Breast Cancer                                                                           38                 76
 39.   Health Socialization of Diabetes                                                                         19                 38
 40.   Health Socialization of Hypertension and Obesity                                                         32                 64




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                                                                                                   Number of           Total
 No.                                        Training Theme                                         Participant       Training
                                                                                                    (Person)          Hours
 41.   Health Socialization of Hypertension and its Preventions                                           31               62
 42.   Health Socialization of MPOX                                                                       63             126
 43.   Socialization of Environmental Management Committee                                                31               31
 44.   Socialization of Healthy and Hygienic Lifestyle                                                   457             457
 45.   Sosialization of Safety Driving                                                                    38               46
 46.   Socialization of Metabolic Syndrome                                                                70             111
 47.   Strategies for Achieving the Pillars of the Sustainable Development Goal                            7             112
 48.   Green Industry Transformation Strategies                                                            2               19
 49.   Sustainability                                                                                     26               39
 50.   Sustainability Reporting Standards                                                                  1                2
 51.   Sustainability Strategies: Best Practices for ESG Framework and Roadmap                             1                6
       Toward Sustainable Prosperity Through Local Community Empowerment and
 52.                                                                                                       2                6
       Environmental Conservation
 53.   Webinar A Cutting-Edge Approach to Sustainability Reporting                                         2                6
       Webinar in Celebration of OJK Anniversary: Transformation of Governance
 54.                                                                                                       2                8
       as a Pillar of Integrity
       Webinar on CORES.KSEI System and e-BAE Next Generation, Latest Innovation
 55.                                                                                                       1                2
       for Digital Transformation in the Company
 56.   Awareness Training, ISO 27001:2022                                                                 17             119
 57.   Internal Audit, ISO 27001:2022                                                                     18             126
       Total                                                                                           2.697           5.413



In addition to conducting employee training, Avian Brands also actively conducts sustainability-related training for partner
companies, including suppliers and distributors, which are an important part of Avian Brands’ external stakeholders. Through
this socialization, Avian Brands ensures that its business partners understand and implement sustainability standards consistent
with Avian Brands’ commitments. This is intended to build harmony in sustainable business practices across the entire supply
chain, thereby supporting the achievement of broader sustainability targets and ensuring greater positive impacts on the
environment and society.

The HR Department regularly evaluates the effectiveness of all employee competence development programs to ensure they
remain effective and relevant in accordance with Avian Brands’ business condition and development. Continuous evaluations
allow Avian Brands to identify areas of success, challenges, and improvement, which in turn allows us to make necessary
adjustments to improve program results and efficiency. This process also enables Avian Brands to tailor its HR initiatives to Avian
Brands’ shifting business needs and strategies, to ensure that each program remains consistent with Avian Brands’ long-term
goals. With this evaluative approach, Avian Brands is committed to continuously improving the quality and effectiveness of
Avian Brands competence development programs, providing maximum support for employees, and ensuring that investment
in HR development fully contributes to the achievement of Avian Brands’ goals.



Performance Evaluation

Avian Brands conducts periodic employee performance evaluations to maintain and improve HR quality. This evaluation
process focuses on several aspects, particularly on performance achievement, work culture (CInTA), general competence,
work discipline, and leadership. In addition, Avian Brands also conducts technical competence assessments for all employees
to ensure that they have the skills and expertise that suit Avian Brands’’ needs. This evaluation is conducted thoroughly on
each employee by evaluating their respective skills and positions. For outsourced employees, performance assessments are
managed entirely by the partner companies that employ them, but still adhere to the standards Avian Brands has established.




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Additionally, Avian Brands has designed the 9 Grid Box Method to measure employee potential and performance and map
out talents. This approach helps Avian Brands design more appropriate and efficient development programs and make better
decisions regarding promotions, employee career development and succession planning. Avian Brands is committed to
providing fair opportunities in career paths, including promotions, transfers, and job rotations, to allow each employee to
progress according to their potential and performance.

                                  Types of Employee Performance Evaluation

        Competence Matrix                           Performance Appraisal                              Assessment




      The process of measuring                     The process of measuring                     The process of measuring
   technical competence fulfillment                competence fulfillment to                  potential and performance is
  and development plans to support              support job functions, including              conducted periodically using
       technical job functions.                   performance achievements,                assessment tools as a consideration
                                                  work culture (CInTA), general                  for granting promotion
                                                 competencies, work discipline,                    and talent mapping.
                                                        and leadership.



In 2024, all employees of AVIA, TKTW and TKBI have undergone performance evaluations. Avian Brands rewarded
employees who achieved the highest scores in the annual performance appraisal by giving special awards.
These awards not only recognize individual achievements but also serve as an encouragement for other employees to
keep improving their quality and productivity. Avian Brands believe that by motivating employees through these awards,
Avian Brands are able to foster a more competitive and performance-oriented work environment, as well as reinforce their
commitment to achieving better results in the future. By doing so, Avian Brands strives to cultivate a positive and sustainable
work culture that supports long-term growth and success for all employees and Avian Brands. [GRI 404-3]



Retirement Program             [GRI 201-3, 404-2]


The retirement age for AVIA employees is 57 years for staff and 65 years for employees with positions above supervisor.
Meanwhile, for TKTW and TKBI employees, the retirement age for all employees is 57 years old.

Avian Brands upholds the normative rights of employees as stipulated in labor regulations in Indonesia, including pension
rights. Avian Brands administers a contributory pension plan for permanent employees managed by BPJS Employment.
The employees contribute 1% and Avian Brands contributes 2% of the employee’s basic salary to meet the required amount.
In 2024, the amount of contributions paid to such pension funds institutions amounted to IDR1,42 billion, an increase of 3.47%
compared to the previous year.



Remuneration

Avian Brands has implemented a fair and competitive remuneration policy as part of fair compensation to our
employees. Avian Brands offers competitive remuneration, both in the form of basic salary and allowances, to
attract and retain top talents. The remuneration amount is determined based on applicable regulations, internal
evaluation of alignment with industry standards, individual performance assessment, and each employee’s position.
Avian Brands constantly ensures a fair and equal remuneration system, free from discrimination based on gender, religious,
or racial factors. With an equal one-to-one (1:1) remuneration ratio between men and women, Avian Brands ensures there
is no pay gap for equivalent positions. The Board of Commissioners and Board of Directors also receive equal remuneration




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based on the achievement of predetermined KPIs. The Nomination and Remuneration Committee regularly oversees
Avian Brands’ remuneration policy to ensure proper implementation thereof in accordance with the principles of fairness.
With this policy, we are committed to creating an equitable work environment, to motivate employees to excel, and to support
the long-term success of Avian Brands. [GRI 3-3, 202-1]

Avian Brands constantly ensures that all remuneration, particularly basic salary, complies with the applicable laws
and regulations, in particular the Regional Minimum Wage (Upah Minimum Regional (“UMR”)) stipulated by the local
government in each operational area. Avian Brands is committed to offering basic salary that exceeds the minimum wage,
including for non-permanent employees, as a form of compliance with government regulations and concern for employees’
well-being. Information regarding the comparison between the lowest level of permanent employee salaries with the UMR, is
described as follows:

Comparison of AVIA Employee Wages of the Lowest Level
to the Regional Minimum Wage [POJK F.20]

                                                                                          The Ratio of the Lowest Wage
                                             Lowest Wage
                                                                  Regional Minimum         of Permanent Employees to
                                             of Permanent
            Operational Area                                            Wage                Regional Minimum Wage
                                               Employee
                                                                        (IDR)                        [GRI 202-1]
                                                 (IDR)
                                                                                                       (%)

 Surabaya                                       5,000,000              4,725,479                      105.81
 Sidoarjo                                       4,725,479              4,638,582                      101.87
 Serang                                         4,720,000              4,560,895                      103.49




                        Comparison of Salaries of Male and
                        Female Employees at the Same Level of Position             [GRI 405-2]             1:1
Such data comparing the lowest permanent employee salary to the UMR, shows that the basic salary that Avian Brands
determines has exceeded the UMR standard that applies in each operational area. Avian Brands also has achieved
this in both TKTW and TKBI, where the ratio of the lowest permanent employee salary to the UMR, exceeds 100%.
This achievement is an indication of Avian Brands’ commitment to ensuring that the remuneration provided is both legally
compliant and competitive in the labor market. This reflects Avian Brands’ dedication to providing fair compensation
in compliance with the regulations, with the primary aim of improving employee well-being and motivation across
the organization. Avian Brands believes that a competitive wage system is key to attracting and retaining top talents,
as well as motivating employees to achieve maximum performance.




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In line with the foregoing, Avian Brands also gives additional rewards in the form of annual bonuses to employees at certain
levels, as a token of appreciation for their performance achievements. In addition to bonuses, Avian Brands provides a range
of additional benefits designed to support employees’ needs and improve their quality of life. Information on the benefits
received by employees is described as follows:

Benefits Received by Employees of Avian Brands Based on Employment Status                                         [GRI 401-2]

                                                       Permanent Employees                            Contracted Employees
                Type of Benefits
                                                     Male                 Female                  Male                   Female
 Basic Salary                                         Yes                    Yes                    Yes                    Yes
 Healthcare Social Security                           Yes                    Yes                    Yes                    Yes
 Employment Social Security                           Yes                    Yes                    Yes                    Yes
 Religious Holiday Allowance                          Yes                    Yes                    Yes                    Yes
 Annual Incentive*                                    Yes                    Yes                    No                      No
 Meal Allowance and Transport                         Yes                    Yes                    No                      No
 Overtime Pay and Night Shift*                        Yes                    Yes                    Yes                    Yes
 Insurance*                                           Yes                    Yes                    No                      No
Notes:
*Only valid for employees of certain levels.


Annual Total Compensation Ratio                  [GRI 2-21]
The annual total compensation ratio is an indicator for us to assess the balance between the highest remuneration
received by the employees, and the average compensation in Avian Brands. We actively evaluate this ratio to ensure that
compensation fairly reflects employee contributions and is in line with Avian Brands’ long-term business objectives.
In determining the compensation ratio, we take into account Avian Brands’ overall performance as well as individual
contributions, to ensure a proportionate remuneration structure. Compliance with prevailing laws and regulations is also a key
focus to maintain transparency and accountability in Avian Brands management.

In 2024, the ratio of the highest annual remuneration received by employees to the average remuneration of employees
was 28.73 times with an increase in ratio of 1.56 times.



Policy against Child Labor and Forced Labor [GRI 408-1, 409-1]                          [POJK F.19]


Avian Brands consistently ensure that our HR management emphasizes compliance with labor regulations at all times,
including in terms of employees’ minimum age. This is also stated in Avian Brands’ Sustainability Policy on point 6 of
Social, Labor, and Human Rights Pillar, i.e. “Ensuring workers are above 18 years of age and that working hours and wage
payments are in accordance with applicable laws and regulations and that there is no human trafficking.” Avian Brands strictly
prohibits child labor practices by stipulating that the minimum age of prospective employees in Avian Brands is 18 years old.
As of the end of 2024, Avian Brands has successfully maintained a child labor-free work environment, both in our operational
areas and in Avian Brands supply chain. [GRI 3-3, 408-1]

In addition, Avian Brands has also established an anti-forced labor policy to create a work environment free from
all forms of forced labor and human rights violations. In this regard, we have identified and prohibited a number of.
This is also stated in Avian Brands’ Sustainability Policy on point 12 of Social, Labor, and Human Rights Pillar, i.e. “Respecting the
right of individuals to act without coercion and to maintain control over their personal information, as long as it does not relate
to or impact the Company.” In this regard, Avian Brands has identified and prohibited activities that constitute forced labor as
described below:
1. Recruitment by Force: Prohibiting any form of employee recruitment that involves threats, coercion, slavery or fraud;
2. Confiscation of Identity Documents: Prohibiting the taking, damaging, or hiding of employees’ original identity documents;
3. Charging for Recruitment Costs: Avian Brands does not charge recruitment fees to prospective employees;
4. Unlawful Profits from Recruitment: Not receiving any benefits, material or non-material, from employee recruitment
     activities;




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5. Unauthorized Deposits: Refusing all forms of deposits           Avian Brands hopes to build stronger and more sustainable
    from employees, except those required by law;                  working relationships, where each employee plays an
6. Loans that Bind Employees: Avian Brands does not                important role in fostering better working conditions and
    provide loans with the condition of binding employees          strengthening collective progress. [GRI 2-30, 407-1]
    in an employment relationship as collateral;
7. Contract Restrictions: Not forcing employees to sign            In addition to providing flexibility for employees’
    contracts that restrict their right to terminate the           participation in trade unions, Avian Brands also provides
    contract;                                                      a forum for trade unions within AVIA to conduct regular
8. Restrictions on Employee Movement: Employees are                meetings as a means of communication between
    free to move around during working hours, including            management and employees. Such meetings are
    toilet or refreshment breaks, without restrictions;            regularly held every six months to facilitate constructive
9. Forced Overtime: There is no coercion to work overtime          dialog to discuss important issues related to employee
    or punishment for those who refuse; and                        welfare and Avian Brands’’ policies. Throughout 2024,
10. Inhumane Work Targets: Avian Brands does not set any           these meetings have covered a wide range of topics,
    work targets that require employees to work without            including the formation of a new association structure,
    breaks or without leaving the workplace.                       supervision of association activities, and optimization of the
                                                                   use of the association budget.
This policy is an integral part of Avian Brands’ efforts to
maintain operational integrity and sustainability in each of       Additionally, Avian Brands also ensures that the rights
Avian Brands business lines. [GRI 3-3, 409-1]   [POJK F.19]        and obligations between Avian Brands and employees
                                                                   are clearly stipulated in the Company Regulations.
                                                                   Avian Brands Regulations serve as the main guideline
Freedom of Assembly and Association                                in practicing transparent and fair working relationships
 [GRI 407-1]                                                       in accordance with the prevailing laws and regulations.
                                                                   Therefore, every Company employee can work with a sense
Avian Brands constantly maintains a good relationship              of security and comfort.
with all employees. A manifestation of this commitment
is to give employees the freedom to join labor unions.
This is also stated in Avian Brands’ Sustainability Policy         Policy on Respect of Human Rights
on point 9 of Social, Labor, and Human Rights Pillar, i.e.
“Upholding the freedom of assembly, expression, and                We recognize the importance of protecting Human
participation in labor organizations/unions in accordance          Rights (“Human Rights”) in all of Avian Brands’ operations.
with the prevailing laws and regulations as well as providing      This commitment is manifested through the Business
room to negotiate and consult with the company.”                   Ethics and Code of Conduct, which expressly governs the
By allowing freedom of association, Avian Brands is                relationship between Avian Brands and the Company
committed to creating an inclusive work environment,               personnel. This serves as an important guidance to ensure
where every employee feels valued and actively participates        that every individual within Avian Brands environment
in dialog with management. [GRI 3-3]                               is treated fairly, with dignity and equality, without
                                                                   discrimination of any kind. In line with the foregoing,
This is also aligned with human rights principles and              point 1 of the Social, Labor and Human Rights Pillar
applicable labor regulations, which protect freedom                in Avian Brands’ Sustainability Policy states “Ensuring
of association and assembly. As of the end of 2024,                that all personnel within the Company are treated fairly
the number of AVIA permanent employees who are                     and with dignity based on human rights principles”.
members of labor unions reached 515 people in the                  This policy has been socialized to all employees, to ensure
SPI Union of Association of Family of PT Avia Avian Tbk.           their understanding of basic human rights principles as well
(Serikat SPI Paguyuban Keluarga Besar PT Avia Avian Tbk)           as their responsibility in creating a safe environment and
which was registered on March 18, 2008 and 52 people               respecting individual rights.
in the PB.GB.IK Union of Sarbumusi PT Avia Avian Tbk.
Which was registered with the relevant agencies on
March 10, 2008, representing 31.12% of the total permanent
employees of AVIA. By respecting freedom of association,




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Avian Brands also communicates information on Human             so the total working time remains 40 hours per week.
Rights through induction activities for new employees.          This arrangement provides employees in the office
We also understand that Human Rights protection applies         administration department with two days of rest per week,
not only in Avian Brands’ internal environment, but also        while employees in the operations department get one day
in its relationship with suppliers. As part of Avian Brands’    of rest per week.
commitment to sustainability and social responsibility,
we ensure that suppliers of Avian Brands comply with            Meanwhile, in certain work units and employee levels, AVIA
human rights principles. Avian Brands cooperates with           implements a shift work system, whose arrangements are
suppliers in ensuring that their entire production and          adjusted to work conditions. With this arrangement, if there
operational processes do not involve Human Rights               is excess working time, it will be calculated as overtime work
violations, such as labor exploitation or discrimination.       which compensation and benefits are in accordance with
In addition, Avian Brands emphasizes transparency and           labor regulations regarding overtime. In addition, Avian
supports the suppliers in implementing policies that respect    Brands also provide opportunities for employees to rest at
workers’ rights and creating a safe and equitable workplace.    certain hours. [GRI 409-1]       [POJK F.19]



To ensure Human Rights protection throughout                    Minimum Notification regarding Changes
Avian Brands’ operations, we have implemented a                 in the Work Environment
transparent and safe complaint mechanism through the
Whistleblowing System (“WBS”). Any complaints received          In an effort to create harmonious industrial relations
through the WBS system will be processed fairly and             between the Company and employees, we always build
objectively, in accordance with human rights principles,        and maintain effective communication. With regard to
to ensure that individual rights are protected and human        highly significant operational changes, such as closure,
rights violations are swiftly and appropriately addressed.      expansion, merger, new opening, outsourcing of operations,
With these measures, we are committed to maintaining            restructuring, or sale of all or part of the organization that
the safety of Avian Brands’ operations while respecting and     may impact the employees, particularly mass termination
protecting individual rights, in accordance with the CInTA      of employment, the Company always complies with the
values that Avian Brands upholds. Implementation of this        prevailing laws and regulations, such as Government
policy has yielded positive results, with no human rights       Regulation No. 35 of 2021 on Fixed-Term Employment
violations occurring within Avian Brands environment            Agreement, Outsourcing, Working Time and Rest Time, and
during the reporting year.                                      Termination of Employment. [GRI 3-3]



Operating Hours of Avian Brands                                 Maternity Leave             [GRI 401-2, 401-3]


Avian Brands’ operating hours are regulated to ensure           Avian Brands implements a maternity leave policy for
work efficiency while providing adequate rest for all           female employees and dispensation for male employees
employees. At AVIA, employees work for 8 hours per day          who accompany their spouses during childbirth, in
with 5 working days a week, bringing the total working          accordance with the provisions stipulated in Law No. 13
time to 40 hours per week. This arrangement gives AVIA          of 2003 on Manpower, which has been amended by Law
employees two full days of rest each week, allowing them        No. 11 of 2020 on Job Creation (Omnibus Law). Avian Brands
to enjoy work-life balance. As for TKTW and TKBI, working       provides maternity leave of 90 calendar days to female
hours are adjusted to the duties and responsibilities of each   employees, which can be used to prepare for childbirth
section. Employees in the office administration department      as well as to get ample time for postpartum recovery.
work for 8 hours per day, also with 5 working days per          Avian Brands also provides special leave for 2 consecutive
week, which means they also fulfill a total of 40 weekly        working days for male employees to accompany their
working hours. Meanwhile, for operational employees in          spouses during childbirth. This policy is a manifestation
various branches, working hours are divided into 7 hours        of Avian Brands’ commitment to encourage both parents’
per day from Monday to Friday, and 5 hours on Saturday,         active role in childcare, while ensuring a balance between
                                                                work and family life. [GRI 3-3]




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Throughout 2024, 99 of AVIA, TKTW, and TKBI employees (excluding outsourced employees) applied for maternity leave
and 40 male employees applied for dispensation. Of these, 42 or 42.42 % of the female employees have returned to work
in the reporting year and the rest will return in the coming year, at the end of leave period. As for the male employees,
all of them have returned to work in the reporting period. Further information is described as follows:

Total Employees Who Took Dispensation/Maternity Leave                                [GRI 401-3]

                                          2024*                                2023*                                  2022*
         Description
                            Male    %    Female    %      Total Male      %    Female    %      Total Male    %      Female    %      Total

Employees entitled to
dispensation/maternity       40 28.78      99     71.22 139      63    48.46    67      51.54   130     26   52.00    24      48.00    50
leave
Employees exercising
dispensation/maternity       40 28.78      99     71.22 139      63    48.46    67      51.54   130     26   52.00    24      48.00    50
leave
Employees returning to
work during the reporting
period following their       40 48.78      42     51.22    82    63    70.00    27      30.00      90   26   59.09    18      40.91    44
dispensation/maternity
leave
Employees returning
to work following their
dispensation/maternity
leave, who are still         40 48.78      42     51.22    82    63    70.00    27      30.00      90   26   59.09    18      40.91    44
employed 12 months
thereafter
Notes:
* AVIA, TKTW, and TKBI.




Employment Disputes and Complaints                           [GRI 2-16]


Employees may submit employment complaints to their supervisor, through the complaint form they can access 24/7, or
by filling in the suggestion box provided at each plant as stipulated in the Complaint Management SOP (AA-HRD-SOP-28).
Avian Brands warrants the right of all employees to submit complaints without threats or intimidation.
The settlement of complaints is facilitated by the Human Resource & General Affair (“HRGA”) Department by appointing a
Complaints Team that will take further action to find solutions to the complaints, including escalation to the Bipartite
Cooperation Institution if necessary. As a proactive measure, the Company also conducts a yearly employee complaint survey.



Anti-Harassment and Non-Discrimination Policy

We recognize that there is a risk of discrimination, harassment, and sexual violence against all employees, both within
Avian Brands environment and at Avian Brands suppliers. To prevent and protect all employees from harassment,
Avian Brandse impose strict sanctions on anyone found guilty of harassment. This is also stated in Avian Brands’ Sustainability
Policy on point 4 of Social, Labor, and Human Rights Pillar,i.e., “Creating a work environment that is safe, comfortable, motivating,
respectful, and free from all forms of harassment.” And point 7, i.e., “Providing equal employment opportunities and treatment
regardless of gender, race, religion, color, ethnicity, class, and non-discrimination to persons with disabilities”.

Avian Brands also builds a culture of mutual respect and cooperationn in line with the Business Ethics and Code of Conduct
that regulates Ethics among the Company Personnel. This policy applies to all individuals in Avian Brands, to protect
both male and female employees within Avian Brands, as well as to protect all employees from unwanted treatment and
to report incidents related to such harassment. Anyone found to have committed serious harassment will be dismissed,
and the same applies to representatives of suppliers and partners.




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Reports of harassment can be submitted through Avian Brands’ complaint box or survey, as well as the Whistleblowing
System. Each report will be verified and followed up professionally by the Internal Audit Unit and Complaints Team.
Regarding report submission, Avian Brands also guarantees the confidentiality of the reporting party and always provides
support or assistance for victims. In the last 3 years, Avian Brands has not received any reports related to harassment that
occurred in Avian Brands’ work environment.



Human Resources Management Evaluation

Avian Brands actively conducts periodic evaluations of all HR management programs, aimed to ensure that each initiative and
policy implemented is consistent with best practices in similar industries and is able to achieve the predetermined targets and
objectives. Through systematic evaluation, Avian Brands is able to identify potential gaps in program implementation and
find opportunities to improve and enhance its effectiveness. The evaluation process addresses various aspects, starting from
revising or creating SOPs and other HR-related policies. Avian Brands ensures that every employee management policy and
program not only supports short-term business needs, but also contributes to the achievement of Avian Brands’ long-term
goals. Thus, Avian Brands is able to keep the needs of our employees aligned with the evolving demands of our business.

In addition, these periodic evaluations allow Avian Brands to anticipate changes in the industry environment and ensure that
Avian Brands HR management programs remain relevant and adaptive. Avian Brands is committed to continuously developing
innovative approaches to employee management, in order to maintain Avian Brands’ position as an industry leader. Throughout
2024, Avian Brands has formulated and reviewed the effectiveness of SOPs, amounting to 6 SOPs, 4 standards, and 81 forms.




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Occupational Health and
Safety Management

As part of Avian Brands’ commitment to fair and responsible labor management, we prioritize the implementation
of Occupational Health and Safety (“OHS”) principles to ensure a proper, safe and healthy working environment.
Determined to achieve zero accident target, Avian Brands consistently implements comprehensive safety policies, procedures
and standards in all operational areas of Avian Brands. We strive to ensure that every employee has full access to information
on potential workplace hazards as well as appropriate prevention and response measures. The employees’ right to proper OHS
facilities and their active participation in OHS-related activities are Avian Brands top priorities. By providing clear information
and necessary support, Avian Brands strive to create a work environment free from concerns about health or safety risks.
 [GRI 3-3]    [POJK F.21]


Prevention of incidents, whether minor, moderate, severe or fatal, remain the primary focus of Avian Brands. We believe that
every incident is preventable through a proactive approach that includes regular training, risk assessments and continuous
evaluation of OHS practices. Through this strategy, Avian Brands seeks to minimize potential occupational accidents and
illnesses as well as prevent adverse impacts on employee productivity. In Avian Brands’ efforts to maintain OHS standards,
we involve our employees in an ongoing process of evaluation and improvement. Regular training and simulation programs
are designed to ensure that all team members understand and comply with safety procedures. Avian Brands also conducts
internal and external audits to ensure our compliance of our OHS policies with applicable laws and regulations and best
industry practices. With this holistic approach, Avian Brands is committed to creating a work environment that supports
long-term well-being, safety and productivity. We believe that an investment in OHS is an investment in the success
and well-being of all Avian Brands employees, as well as in the sustainability of Avian Brands’ operations as a whole.
 [GRI 3-3]    [POJK F.21]




Occupational Safety and Health Management System                                [GRI 403-1, 403-4, 403-8]


As a guide to the commitment and direction of implementing the Occupational Safety and Health Management
System (“OHSMS”), Avian Brands established Avian Brands Sustainability Policy, specifically the Social, Labor, and
Human Rights Pillars, which reads:
1. Providing safe and healthy working environment conditions to eliminate hazards and reduce OHS (Occupational Health
    and Safety) risks;
2. Ensuring proper and regular participatory consultation processes with all stakeholders; and
3. Providing funds and commitment to support the improvement of knowledge, skills, and competence of company
    personnel.

This policy is a manifestation of Avian Brands’ commitment to protect all employees, partners, and visiting guests.
The implementation of OHSMS is always carried out in accordance with international standards, laws and regulations, and
relevant global safety standards. Avian Brands has also developed and implemented SOPs concerning work environment
control. In line with that, Avian Brands also strives to continuously build an OHS-conscious culture in all lines and
production units through briefings, promotions, socialization, and safety talks that are implemented in daily operations.
 [GRI 3-3]


Avian Brands’ management also at all times provides the necessary resources to implement OHSMS effectively and
comprehensively. By implementing the Management System and establishing the OHS Organization, we ensure sufficient
competence and resources are available in relation to OHSMS. Evaluation of the effectiveness of OHSMS implementation
is also carried out periodically to ensure that all of Avian Brands’ standards have been implemented properly. In 2024,
internal audit and inspection activities have been carried out in the form of safety patrols and evaluation of OHS and
environmental awareness. In line with that, Avian Brands has also obtained ISO 45001:2018 on Occupational Health and
Safety Management System since 2020, to ensure optimal management of OHSMS in accordance with the standards.
 [GRI 3-3]




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Management of Occupational Health and Safety Management System

Avian Brands’ OHSMS management is the Director’s primary responsibility. The Director is fully responsible for ensuring
effective implementation of OHSMS and its compliance with established standards. In its implementation, the Director is
supported by the Occupational Health and Safety Committee (“OHSC”), acting as a supervisory and advisory group regarding
OHS policies throughout Avian Brands’ work environment. With OHSC’s support, the Director is able to effectively direct
and supervise all OHS initiatives, conduct regular risk assessments, and implement necessary corrective actions to improve
workplace safety. More detailed information about Avian Brands’ OHSMS management structure is described as follows:


                                                                  Chairman

                                                            Robert Christian Tanoko
                                                            (Chief Operating Officer)



                                                              Deputy Chairman

                                                               Iwan Sigit
                                                      (Deputy Operational Director)
                                                                                                                Secretary

                                                                                                           Indra Jaya Kurniawan
                                                                                                              (EHS Manager)
                                                              EHS Coordinator

                                                                  Eko Hajar P.
                                                                (QAS Manager)




                                                                                                                                  Pump
Emergency      Firefighting     Health &       Chemicals                                        Emission
                                                              Floor Warden       Security                        Electrical     Operation      First Aider
 Response          Team       Environmental    Handling                                          Control
                                                               Coordinator     Coordinator                      Coordinator     & Hydrant     Coordinator
Coordinator    Coordinator     Coordinator    Coordinator                                      Coordinator
                                                                                                                               Coordinator

                                                                                   Amir                                                          Miftakul
Budi Santosa    Muchtarom       Indranila                      Adry Permana                     Maria Nicolas                    Hendrik P
                                              David Johan                        Machmud                         Ainur Rofiq                     Himmah
   (Prod.          Sahri          (Deco                           (HRGA                            (Eng.                       (Maintenance
                                               (QC SPV)                           (Legal                         (Eng. SPV)                    (Paramedic
 Manager)       (EHS Staff)     Manager)                         Manager)                        Manager)                        Manager)
                                                                                 Manager)                                                         Staff)




Avian Brands ensures that all OHSC members possess the competence and expertise that are relevant to Avian Brands’ needs.
Selection of members is intended to support the achievement of Avian Brands’ main objective of creating a safe, healthy
and accident-free work environment. The OHSC regularly holds quarterly meetings to evaluate and improve existing OHS
programs. Each meeting’s main agenda includes discussing OHS programs, evaluating OHSMS findings and development, and
consultation on employees’ participation and feedback on OHS issues that emerged during the period. The OHS programs
developed and implemented by the OHSC include all levels of employees regardless of gender. With this approach, Avian
Brands ensures that all employees, from the highest to the lowest level, are equally informed and have equal access to
applicable safety practices.



Hazard Identification, Risk Assessment, and Investigation                                               [GRI 403-2]


In an effort to effectively implement OHSMS, parts of Avian Brands’ focus is on hazard identification, risk assessment, and
development of action plans aimed at preventing occupational accidents and illnesses. The process begins by identifying
potential hazards across operational areas with particular attention to hazards related to chemical materials and processes.
Once hazards are identified, Avian Brands proceeds with a risk assessment to determine the extent to which they may affect
employee health and safety. This assessment allows Avian Brands to understand risk levels and impacts, allowing us to develop
appropriate action plans to control and mitigate these risks. This approach relies on a risk control hierarchy that involves
elimination, substitution, engineering, administration, and the use of personal protective equipment.




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In addition, Avian Brands has established a comprehensive procedure for reporting and investigating any
workplace accidents. This procedure includes steps for incident documentation, cause analysis, and development of
effective corrective actions. By thoroughly investigating each incident, Avian Brands strives to prevent future recurrences
and ensure proper implementation of all corrective actions. In addition to preventing incidents, Avian Brands’ commitment
to risk assessment and hazard management also focuses on establishing a robust safety culture. Avian Brands ensures
that all employees are involved in this process through training and effective communication. With these measures,
Avian Brands aims to create a safe and healthy working environment and minimize the impact of potential hazards on
occupational health and safety.

Risk hazard identification and control within Avian Brands’ operations are further described as follows:



                                                 Hazardous Activity [GRI 403-7]


                 Polymerization/ esterification process

                 Location              Type of Hazard                                     Personal Protective Equipment (“PPE”)
                 RDI – Resin           • Overheating reaction process;                    • Boots;
                                       • Hot chemicals;                                   • Safety goggles;
                                       • Water bath/heating mantle; and                   • Respirator;
                                       • Fire.                                            • Rubber gloves; and
                                                                                          • Work apron.



                Elimination and Control
                • Providing active fire extinguishing system in the form of smoke detector and water sprinkler;
                • Installing local exhaust;
                • Using insulating materials to reduce heat;
                • Providing appropriate working facilities, training, and socialization of the Safety Data Sheet (“SDS”) on each
                   hazardous chemical and controlling its use in accordance with the SDS; and
                • Providing workplace chemical storage and handling facilities and emergency equipment.



                 Operating the cutting machine

                 Location              Type of Hazard                                     Personal Protective Equipment (“PPE”)
                 Metal Prod –          • Cut or clamped hands; and                        • Safety gloves; and
                 Kerinci               • Struck by falling heavy objects                  • Safety goggles.
                                          (cutting sheet).

                Elimination and Control
                Provide an emergency button on each cutting machine.



                 Cleaning processing tanks (work in confined spaces)

                 Location              Type of Hazard                                     Personal Protective Equipment (“PPE”)
                 Paint Prod-           • Exposure (contact) to chemicals;                 • PPE special dust mask; and
                 Merapi                • Slipping/falling;                                • Safety goggles.
                                       • Exposure to dust and chemicals; and
                                       • Airborne hazards.


                Elimination and Control
                • Maximizing the dust collector function;
                • Providing spill control kit (by a minimum of 2 people); and
                • Using the gas detector.




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Fire Prevention and Control
Potential fire in a paint manufacturing plant is a risk factor that must be eliminated to ensure employee health and
safety as well as the sustainability of Avian Brands’ business. The fire risks may come from product lines, raw materials, liquids,
equipment, electrical currents, and others. To prevent and control these risks, Avian Brands has implemented several measures
as described below:
1. Identifying fire hazards and risks using the Hazard Identification Risk Assessment and Determining Control (“HIRADC”)
    method;
2. Providing active fire protection facilities (fire extinguisher, hydrant, fire alarm system, and sprinkler) based on the mapping
    of potential fire hazards analysis in accordance with applicable regulatory standards, as well as passive protection in the
    form of evacuation routes and building access;
3. Establishing an Emergency Response Team (“ERT”), i.e., a Workplace Firefighting Unit, in accordance with Minister of
    Manpower Regulation No. 186/1999;
4. The ERT conducts fire safety training periodically every 6 months;
5. Conducting periodic testing of electricity, lightning rods, and monitoring utility; and
6. Conducting periodic evaluations by carrying out inspections and audits to eliminate fire risks.



Health Facilities and Access               [GRI 403-3, 403-6]   [SASB RT-CH-320a.2.]


To anticipate employees’ exposure to occupational illnesses, Avian Brands makes various routine efforts, which include:



                             Participating Avian Brands’ employees in health insurance, including insurance from the
                       1     Social Security Organizing Agency (Badan Penyelenggara Jaminan Sosial or “BPJS”) in
                             accordance with employment regulations, both the BPJS Health and BPJS Employment.



                             Organizing annual medical check-ups that include physical examination, spirometry,
                      2      thorax, complete urine, complete blood, and audiometry. Since 2023, Avian Brands
                             included all outsourced employees in the medical check-up programs according to work
                             exposures and risks.



                             Providing a First Aid (“First Aid”) Station that specifically provides first aid treatment
                      3      in the event of a workplace accident or an employee experiencing health problems
                             in the workplace. This First Aid room actively operates during the company’s manufacturing
                             hours from 07:30 - 16:00 WIB with expert assistance, namely one doctor and one nurse.




                      4      Participating employees in private health insurance programs.




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                                     Participation in BPJS Health is not only limited to employees, but also includes
                                     enrolling employees’ family members in the National Health Insurance
                                     Program - Healthy Indonesia Card (Jaminan Kesehatan Nasional – Kartu
                                     Indonesia Sehat or “JKN-KIS”) in accordance with the provisions of Law
                                     No. 24 of 2011. Since 2023, the program has covered all employees and their
                                     family members.




Building a Culture of Occupational Health and Safety                            [GRI 403-5]


Avian Brands regularly organizes various training programs and activities to enhance employees’ awareness and
understanding of OHS aspects. These efforts are designed to strengthen employee preparedness and to ensure safe
and healthy work environment at all times. Avian Brands also conducts regular emergency response training to improve
our preparedness for emergency situations. Firefighting training using Light Fire Extinguishers (Alat Pemadam Api Ringan or
“APAR”) is conducted every three months, while training with fire hydrants is conducted every six months at the Sidoarjo plant
and Serang plant. To practice evacuation skills, Avian Brands also organizes evacuation drills every six months aimed at testing
employee response in a fire or earthquake situation. Training on handling hazardous waste and toxic material spills is also
conducted every six months to ensure that employees are prepared to deal with such situations effectively.

In addition to training programs, Avian Brands’ commitment to building an OHS culture is also realized through various
additional initiatives. Regular briefings are held to discuss the latest OHS issues, while the 5R training is implemented to
maintain workplace hygiene and order. Socialization of OHS procedures and policies is also conducted regularly to ensure that
every employee understands and complies with the established OHS standards. Avian Brands has also installed visible hazard
signs in all work areas as well as CCTV surveillance to detect and address potential risks. The use of PPE is also required for all
employees as a preventive measure against occupational risks.

With these numerous initiatives, Avian Brands continuously strives to create a strong and sustainable OHS culture, in which
every individual plays an active role in maintaining workplace health and safety. Avian Brands believes that this approach will
not only reduce the risk of occupational accidents and diseases, but also improve overall employee well-being and productivity.



Occupational Health and Safety Performance                           [GRI 403-9, 403-10]      [SASB RT-CH-320a.1.]


Avian Brands has implemented OHSMS with consistency and discipline to ensure a safe and proper working environment for
all employees. In addition to optimizing the role of OHSC as a specific organ responsible for OHS management, all employees
are also involved and responsible for their own health and safety, as well as potential accidents in their surroundings.
Avian Brands continues to strive to record positive OHS performance in achieving zero accident and zero fatality targets.

The Total Recordable Injury Rate (“TRIR”) in 2024 increased/decreased compared to the previous year. We also
managed to record a 13.04% decrease, compared to the previous year, in the Number of Fatality for all employees of
Avian Brands and its Subsidiaries, including contract employees. A total of 34 accidents or 85.00%, fell under the category of
transport incidents.




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In addition, Avian Brands also recorded 1 case of process safety incident, namely a fire in the solvent raw material storage
warehouse. Upon the incident, the Ministry of Environment and Forestry (“ MoEF”) has conducted testing around the
scene, to ensure that there is no adverse impact of environmental contamination. Results thereof are presented in the
Statement of Completion of Emergency Mitigation S.30/PLTTDLB3/TD/PLB.6.4/B/01/2025 issued by the MoEF, stating
that there is no contamination of potentially harmful materials to the environment. Thus, Avian Brands can assure that the
environmental impact of the incident is well controlled and all mitigation measures have been implemented in accordance
with established standards. Avian Brands has taken full responsibility for the incident and continues to take corrective
measures to ensure no similar incident occurs in the future. Information on OHS performance data over the past 3 years is
described as follows:



Occupational Health and Safety Performance Data                         [GRI 403-9, 403-10]        [SASB RT-CH-320a.1., RT-CH-540a.2.]

            Performance Indicator                         2024*                       2023*                           2022*

 Employees who obtained MCU (People)                            1,019                     1,380                           1,127
 Total Recordable Injury Rate                                    1.57                      2.16                            2.01
 Number of Fatality                                                0                           0                                0
 Fatal Incident Rate                                               0                           0                                0
 Total Recordable Illness Rate (TRIR)*                             0                           0                                0
 Total Recordable Incident Frequency Rate
                                                                 2.05                      2.69                            1.74
 (TRIFR)**
 Percentage of Serious Work Accidents (%)                          0                           0                                0
 Number of Accident (People)                                      40                          46                               34
 Frequency of Work Accidents                                   0.0043                    0.0054                          0.0042
 Number of Transport Incidents (People)                           34                          36                               34
 Process Safety Incidents                                          1                           0                                0
 Total Manhours Worked (Hours)                           18,751,324                 16,871,767                      14,959,320
Notes:
* AVIA, TKTW, and TKBI;
** The used equation applies a constant of 1,000,000.


                     Investment in Occupational Health and Safety



                                                                              1.307
                          Million Rupiah                2024                                               2023                886

*Including Covid-19 management costs.
                                                                                                           2022            841*




Complaints on Labor and OHS Issues                                                                                  [GRI 2-25]


Complaints on issues related to employment and occupational health and safety can be submitted through a ballot box or
a complaint survey periodically conducted by Avian Brands. Every incoming complaint will be processed and followed up
properly and professionally. In addition, labor unions within Avian Brands also serve as a medium for employees to submit
complaints related to labor and OHS, which will be a topic of consultation and negotiation with Avian Brands in regular
meetings every 6 months.

During the last 3 years, Avian Brands has not received any reports related to labor issues and occupational health
and safety. [GRI 2-16]




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     Community
          Social
    Development




          “Avian Brands Peduli program is
          a manifestation of Avian Brands’
            commitment to promoting the
       growth, independence, and welfare
     of the surrounding communities and
      environment. By emphasizing social
  and environmental development, Avian
    Brands strives to positively impact the
       communities and the environment.
 This commitment signifies Avian Brands’
         continued focus on achieving the
      Sustainable Development Goals and
   concrete contributions to independent
communities and thriving environments.”


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                                                                     COMMUNITY SOCIAL DEVELOPMENT




                                        Avian Brands Achievements                        [GRI 3-3]




                        195
                                                      A total of 195 Avian Brands Peduli CSR Programs, an increase
                                                      of 98.98% compared to the 98 programs in the previous year.


                    25      Pillars of Education                164        Pillars of Environment      6    Pillars of Disaster Response



                  Avian Brands Peduli CSR program has reached numerous regencies/cities across Indonesia.


                                                      Painting of                    Painting of                  Painting of
                   Petik Laut Program              Education Facilities           Places of Worship             Public Facilities

                         11
                        Regions
                                                         19
                                                        Regions
                                                                                       45
                                                                                       Regions
                                                                                                                    13
                                                                                                                    Regions




                 IDR   2.34 billion                   allocated for Avian Brands Peduli CSR.




Community Development Strategy
We understand that the presence of Avian Brands in the                    in order to minimize adverse impacts and ensure that its
community must provide benefits to improve the welfare                    business activities are not only safe, but also positively
of the local communities. Based on the Business Ethics                    contribute to the surrounding communities. [GRI 3-3]
and Code of Conduct governing Responsibility to the
Community and Environment as well as on the Sustainability                Avian Brands’ commitment to community and social
Strategy under the Social, Labor and Human Rights Pillar                  contribution is materialized through an integrated
point 10 which states that “Avian Brands respects the                     approach that harmonizes sustainability performance
rights of local communities, including indigenous and                     from economic, environmental, social, and governance
traditional communities” and point 11 which states that                   aspects. Avian Brands believes that economic success is
“Avian Brands participates in community empowerment”,                     not only measured by profitability figures, but also by the
we continue to be actively involved in implementing                       extent to which it can provide tangible benefits to society.
various initiatives to empower communities, address                       Therefore, Avian Brands consistently strives to create jobs,
social, economic and environmental challenges, and bring                  develop useful innovative products, and undertake its
about positive changes in various regions in Indonesia.                   Corporate Social Responsibility (“CSR”) consistent with
These social responsibility and community development                     sustainability principles. [GRI 3-3]
activities extend beyond the immediate vicinity of the
plants, reaching out to wider communities in various regions              Avian Brands conducts social mapping studies in
of Indonesia. [GRI 3-3]                                                   collaboration with verified research consulting agencies.
                                                                          These studies aim to obtain an analysis of community
Avian Brands understands that the operations of its plants,               needs, vulnerable group classification, and explanation of
particularly in paint manufacturing, potentially bring                    social problems, in order to find program recommendations
adverse impacts to the surrounding communities, such                      that match the specific needs of the surrounding
as noise, pollution, and so on. Avian Brands is well aware                communities to ensure concrete and sustainable
of these risks and is committed to always complying                       positive impacts. With this initiative, Avian Brands also
with applicable rules and regulations and implementing                    seeks to continue supporting the achievement of the
sustainable business practices. Every aspect of Avian                     Sustainable Development Goals in line with the national
Brands’ operations is carried out with utmost caution                     and global development agenda. In this context,




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the “Avian Brands Peduli” program serves as the main platform for Avian Brands to channel its social responsibilities,
with a focus on education, environment, and disaster response. The social activities carried out include community
empowerment, capacity building, infrastructure building, and charity. This program embodies Avian Brands’ commitment to
supporting the welfare of Indonesian communities and strengthening its relationship with its stakeholders. [GRI 3-3]

Community empowerment activities can indirectly make significant economic contributions. In the operational area
of the Serang Plant, Avian Brands has opened an employee canteen. To provide meals, Avian Brands has collaborated
with the surrounding communities to deliver a wide variety of food and beverages for purchase, by placing them for sale
in the employee canteen. This collaboration is a manifestation of Avian Brands’s support for MSMEs to boost the economy
around its operational areas, particularly businesses owned or run by women. [GRI 3-3]

Implementation of Avian Brands Peduli program is the duty of the CSR Committee, which is directly responsible to the Board of
Directors. Further information on the management structure of Avian Brands Peduli program is described as follows:

                                   Organizational Structure of CSR Committee

                                                    Vice President Director


                                                  Deputy Marketing Director


                                                      Marketing Manager


                                             Marketing Communications & CSR SPV


                                             Marketing Communication & CSR Staff




We place particular emphasis on the selection and assignment of individuals responsible for the management of
Avian Brands’ CSR activities. We ensure that those involved in management possess the competence and expertise that fits
the needs of Avian Brands. This is not only essential to effectively carry out Avian Brands Peduli programs, but also crucial in
ensuring that each CSR initiative is consistent with the established goals and objectives. In the process, the CSR Committee
is tasked with ensuring that Avian Brands Peduli programs are designed and implemented by considering the needs of the
surrounding communities, thus resulting in tangible and sustainable impacts. The CSR Committee is also responsible for
measuring and evaluating the effectiveness of these programs, ensuring that each activity is in accordance with established
standards and achieves the desired targets. [GRI 3-3]

With this approach, we are committed to ensuring that Avian Brands’ contribution to the communities not only makes
direct positive impacts, but is also well integrated in its overall sustainability strategy. Through professional and
responsible management, we strive to improve the alignment between Avian Brands’ CSR programs and the real needs
of the communities, so that Avian Brands Peduli can continue to provide meaningful benefits to the communities that
Avian Brands serves. [GRI 3-3]




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                                           CSR Pillar Avian Brands Peduli


              Education                                Environment                             Disaster Response




        Avian Brands believes that               Avian Brands realizes that the                 Avian Brands continues
      higher quality HR would result               potential development of                to assist those in need according
        in a competent and highly                 the environment is directly                  to the requirements and
         competitive community.                 proportional to the opportunity               conditions of each incident.
      Therefore, the following three              to minimize environmental
      points are the Company’s key              impacts. Avian Brands believes
         foundation in improving                     that these would help
             the quality of HR.                       bring the community
                                                   a better standard of living.


        Quality of Education                      Improvement on                              Disaster Mitigation
        Scholarship                               the Environment                             Blood Donation
        Training and Skills                       Tourism Development
                                                  Minimizing Impacts on
                                                  the Environment




Supporting the Community

                                       Pillars of Education    [GRI 413-1]   [POJK F.25]

Throughout 2024, the Company carried out various CSR programs related to supporting the development of quality human
resources in order to create competent communities with high competitiveness. Some of these programs are described as
follows:

                           Avian Brands x Yayasan Peduli Anak Sumbawa, West Nusa Tenggara
                                            Avian Brands provided donations to Yayasan Peduli Anak in the construction
                                            of their second children foundation in Sumbawa, West Nusa Tenggara.
                                            As part of its commitment to continue supporting educational equality and
                                            opportunities for children in Indonesia, Avian Brands also took part in donating
                                            to support the successful development of the foundation. These donations
                                            included Sunguard Emulsion premium exterior wall paint, Cat Tembok Avitex
                                            Gold (multifunctional exterior and interior paint), Avian Cat Kayu dan Besi,
                                            Base Paint (Lenkote Alkali Resisting Primer and Avitex Alkali Resisting Primer),
                                            and Avian Cat Paving, with a total of 2,633 kg of paint and a total funds of
                                            IDR161.23 million.




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                               Pillars of Education     [GRI 413-1]      [POJK F.25]


                          Painting the Buduran Vocational High School 3, East Java
                                    Avian Brands provided assistance to Buduran Vocational High School 3,
                                    East Java to maintain and improve the comfort of various school facilities and
                                    infrastructure. The assistance provided consisted of 60 pails of Cat Tembok
                                    Avitex Exterior in 25 kg packaging, 58 pails of Avitex Interior in 25 kg packaging,
                                    29 gallons of Avian Cat Kayu dan Besi in 5 kg packaging, 36 gallons/set of
                                    Avian Cat Paving in 5 kg packaging, and 25 cans of Avian Thinner A in 1 liter
                                    packaging. The total assistance provided by Avian Brands in this program
                                    amounted to IDR120.97 million.




                                            Internship Program
                                    Avian Brands organized an internship program for vocational school students
                                    and university students. In addition, Avian Brands also supported the
                                    internship program organized by the Ministry of Education and Culture of
                                    the Republic of Indonesia, by offering internship opportunities through the
                                    Certified Internship and Independent Study (Magang dan Studi Independen
                                    Bersertifikat or “MSIB”) program. It aims to help students improve their
                                    competence and prepare for the workforce. Through this program, participants
                                    gain hands-on job experience and mentorship from professionals at Avian
                                    Brands. In addition to technical skills, the program also helps develop
                                    communication, teamwork, and problem-solving skills. Throughout 2024,
                                    Avian Brands accepted interns consisting of 9 vocational high school students
                                    and 16 university students with an allocated fund of IDR197.30 million.

             Scholarship Program for Excelling Employees’ Children & Tanoko School Scholarship
                                    Avian Brands launched a scholarship program aimed at encouraging educational
                                    advancement among Avian Brands’ extended family and the surrounding
                                    communities. In 2024, Avian Brands awarded scholarships to 25 elementary
                                    school, middle school, and high school students, who were children of
                                    Avian Brands’ employees, who achieved excellent performance by placing in the
                                    top 3 of their class. This scholarship is a gesture of Avian Brands’ appreciation for
                                    their enthusiasm and effort in achieving academic excellence.

                                    In addition, Avian Brands also granted scholarships for orphans at
                                    Tanoko School, with a total of IDR228.00 million in tuition fee assistance.
                                    These scholarships are expected to provide better access for children in need to
                                    continue their education and reach their highest potential.

Apart from the above programs, Avian Brands has also implemented various other programs to help improve
the quality of educational facilities in various regions in Indonesia. Among such programs are:
1. Painting of Sports Pitch at Surabaya Vocational High School 13, East Java;
2. Mural with the Christian University of Indonesia (Universitas Kristen Indonesia or “UKI”), East Jakarta;
3. Painting of Klakah Public School in Lumajang, East Java;




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                                                          COMMUNITY SOCIAL DEVELOPMENT




                                   Pillars of Education     [GRI 413-1]     [POJK F.25]




4. Painting of Tennis and Basketball Courts of Vocational High School 3, Semarang
5. Painting of Yayasan Harapan Mulia Banyumas, Central Java;
6. Painting of Medan Ecumenical Theological Seminary, North Sumatra;
7. Painting of Medan Rehobot Christian Theological High School, North Sumatra;
8. Painting of Gegerbitung Middle School 2 in Sukabumi, West Java;
9. Painting of Purwokerto Christian Primary School 2, Central Java;
10. Painting of Istana Hati Middle School in Binjai, North Sumatra;
11. Painting of Santa Agnes Kindergarten in Merauke, South Papua;
12. Painting of Ciodeng Elementary School in Bogor, West Java with London School of Public Relations (“LSPR”);
13. Painting of Tennis and Basketball Courts of Semarang Vocational High School 3, Central Java;
14. Painting of Pangkalpinang City Middle School 1, Bangka Belitung Islands;
15. Painting of Minu Dedawang School, Bawean, Gresik, East Java;
16. Painting of Gegerbitung Satu Atap Middle School 3, Sukabumi, West Java;
17. Mural with UTY Campus, Yogyakarta;
18. Painting of Santo Yusup Orphanage in Cianjur with UMN Campus, Cianjur, West Java;
19. Painting of RYDHA Tahfidz Qur’an Middle School, Tangerang, Banten; and
20. Painting of Nagrog Elementary School, Cicalengka, Bandung, West Java.


                                  Pillars of Environment      [GRI 413-1]    [POJK F.25]

Throughout 2024, the Company carried out various CSR programs related to supporting the improvement of environmental
potential, in order to minimize environmental impacts and develop tourism in local communities. Some of these programs
are described as follows:
                                 Kampung Berseri Program at Wadungasih Village
                                         In managing environmental impacts, Avian Brands has involved the
                                         community through various initiatives, among which is the Kampung Berseri
                                         (Bersih dan Lestari) (Clean and Sustainable Village) empowerment program
                                         intensively carried out in Wadungasih Village, Buduran, Sidoarjo. In 2024,
                                         Avian Brands focused on continuing the community empowerment programs
                                         that had been successfully carried out in the previous year. Considering the
                                         improved waste utilization for maggot cultivation that has been in progress,
                                         in 2024, Avian Brands provided additional assistance by adding catfish
                                         cultivation mediums. In addition, Avian Brands also continued the urban
                                         farming crop diversification program on different lands. Avian Brands
                                         also focused on improving waste management in Wadungasih Village.
                                          Through the infrastructure revitalization program, Avian Brands hopes to
                                         improve the waste management of Wadungasih Village so that it can reduce the
                                         volume of waste going to the landfill. In supporting this program, Avian Brands
                                         also procured segregation bins for organic and inorganic waste. In terms of
                                         competence, Avian Brands also provided advanced training for environmental
                                         cadres on waste processing at the Waste Bank. This year, a community
                                         development program was also carried out in the form of establishing a
                                         Collective Business Group (Kelompok Usaha Bersama or “KUBE”) for the
                                         processing of catfish and processing of moringa leaves. In addition to improving
                                         the food security of Wadungasih Village, this program is also expected to provide
                                         a new source of income for the residents of Wadungasih Village. By the end of
                                         2024, KUBE has been able to launch independent business groups and increase
                                         community income. Avian Brands also actively participates in supporting
                                         waste management at Wadungasih Village. Among the activities it carried out
                                         was to provide furnace and chimney assistance to support the operations of
                                         the Material Recovery Facility (TPST) of Wadungasih Village.
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                                  Pillars of Environment       [GRI 413-1]    [POJK F.25]


            Community Engagement for Planting and Tending of Trees on the slopes of Mount Arjuno
                                          Avian Brands carries out a CSR program that focuses on environmental
                                          preservation by involving the community in planting and tending trees
                                          on the slopes of Mount Arjuno. The program is part of the environmental
                                          protection initiatives to increase the area’s forest cover, prevent erosion, and
                                          preserve the mountainside ecosystem. Through a participatory approach, the
                                          local community is invited to contribute to the reforestation process and also
                                          empowered to care for the trees, thus creating a double impact of preserving the
                                          environment while providing educational value to the surrounding community.




                           CSR Program of Jogging Track & Car Park Canopy Construction
                                          The CSR Program of Jogging Track & Car Parking Canopy Construction
                                          was carried out in RW 04 of Binangun Residences, Wadungasih, Sidoarjo.
                                          This program aims to improve the quality of public facilities in the
                                          neighborhood. The construction of the jogging track is expected to encourage
                                          people to exercise more, while the construction of the car park canopy will
                                          provide comfort and protection for parked vehicles. This program highlights
                                          the commitment of Avian Brands to creating a more comfortable, healthy,
                                          and friendly environment for the community.



                                                  Petik Laut Program

Avian Brands recognizes the crucial role of the fishing communities in Indonesia’s economy, given that a significant
portion of the country consists of maritime areas. As a form of appreciation and support, Avian Brands consistently
sets Petik Laut as a priority program that is held annually. The Petik Laut is a traditional ceremony that has been passed
down for generations and holds profound value for coastal communities. By participating in the preservation of this
tradition, Avian Brands contributes to protecting cultural heritage laden with spiritual values and respect for nature, as
well as strengthening the relationship between Avian Brands and the coastal communities. In the Petik Laut program,
Avian Brands also provides assistance related to the maintenance of fishing boats as the main instrument for their
continued livelihood.

Throughout 2024, Avian Brands supported the Petik Laut events in various regions in Indonesia as described below:
1. Petik Laut at Ketapang Harbor, Manokwari, West Papua;
2. Petik Laut at Pagatan Beach Festival, Batulicin, South Kalimantan;
3. Petik Laut at Pelabuhan Ratu, Sukabumi, West Java;
4. Petik Laut and Painting of Rickshaw at Pelabuhan Doom, Sorong, Southwest Papua;
5. Petik Laut at Namosain Beach, Kupang, East Nusa Tenggara;
6. Petik Laut at Kwanyar Barat, Bangkalan, East Java;
7. Petik Laut at Kaduara Village, Pemekasan, East Java;
8. Petik Laut at the Fishermen Community Festival of Bahari Nusantara Jamarang Village, Makassar, South Sulawesi;
9. Petik Laut at Kuansing Taluk Kauntan Kota, Rengat, Riau Islands;
10. Petik Laut at Labuan Bajo, Ruteng, East Nusa Tenggara;
11. Petik Laut at Labuhan Lusa, Gresik, East Java; and
12. Petik Laut of Ship Painting at Al Baido Harbor, Kumai, Central Kalimantan.




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                                                          COMMUNITY SOCIAL DEVELOPMENT




                                  Pillars of Environment      [GRI 413-1]   [POJK F.25]


                                            Painting of Places of Worship
In addition to CSR activities for fishermen in the Petik Laut program, Avian Brands also has other regular CSR programs
in the form of donating paints to places of worship, in support of social and religious activities of the community
as well as other public facilities and infrastructure. This program aims to help repair and enhance places of worship
facilities, thus creating a more comfortable and peaceful atmosphere for worshipers in performing religious activities.
Through this initiative, Avian Brands hopes to contribute to the preservation and beautification of places of worship,
while strengthening social and spiritual bonds within the community. Several CSR programs to enhance public places of
worship that Avian Brands successfully realized throughout 2024 are described as follows:
1. Painting of Baitul Huda Mosque and Nurul Huda Musholla, Pekalongan, Central Java;
2. Painting of Jami’ Nurul Iman Mosque, Situbondo, East Java;
3. Painting of Tuan Ma and Tuan Ana Chapel, Larantuka, East Nusa Tenggara;
4. Painting of GKMI Syaloom Sea Church, Manado, North Sulawesi;
5. Painting of St. Maria Imakulata Church, Tarakan, North Kalimantan;
6. Painting of Suara Kebeneran Injil Church (“GSKI”), Palangkaraya, Central Kalimantan;
7. Painting of Muhajirin Mosque, Berau, East Kalimantan;
8. Painting of Baitul Ihsan Mosque, Al-Ikhlas Mosque, and Annur Kasiak Musholla, Payakumbuh, West Sumatra;
9. Painting of Babul Jannah Mosque, Lhoksemawe, Aceh;
10. Painting of Miftahul Abrar Mosque, Bulukumba, South Sulawesi;
11. Painting of Al-Muhajirin Mosque, Bekasi, West Java;
12. Painting of Almuklis Mosque, Central Lampung, Lampung;
13. Painting of Al-Mustharrah Musholla, Al-Khairat Mosque, Al-Hijra Musholla, Nur Hidayah, Nur Hidayah 2, and Nur Ikhlas
    Musholla, Pekanbaru, Riau;
14. Painting of Nurul Huda Mosque, Darul Falah Mosque, Al Hikmah Mosque, and Darussalam Mosque, Palembang,
    South Sumatra;
15. Painting of GMIM Ruth Matungkas Church, Manado, North Sulawesi;
16. Painting of GPDI Alfa Omega Molompar Church, Manado, North Sulawesi;
17. Painting of Miftahul Huda Mosque, Bandar Lampung, Lampung;
18. Painting of Al-Mukhtar Mosque and Mujtahidin Mosque, Blora, East Java;
19. Painting of Jannatul Firdaus Mosque, West Sumatra ;
20. Painting of Al Muhibbin Mosque, Mojoanyar, Jombang, East Java;
21. Painting of Imam Zamzun Mosque, Malang, East Java;
22. Painting of Al Hidayah Mosque, Bulukumba, South Sulawesi;
23. Painting of Padang Belimbing Grand Mosque, Nagari Koto Sani, Padang, West Sumatra;
24. Painting of Arrohim Mosque, Padangsidempuan, North Sumatra;
25. Painting of GpdI Pagarawan Church, Pangkalpinang, Bangka Belitung Islands;
26. Painting of Nurul Safiah Mosque, Bulukumba, South Sulawesi;
27. Painting of Fransiskus Xaverius Church, Dumai, Riau;
28. Painting of Al-Masthur Mosque, Bogor, West Java;
29. Painting of Al-Muhajirin Musholla and Nurul Ikhsan Musholla, Pademangan, North Jakarta, Jakarta;




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                                  Pillars of Environment      [GRI 413-1]    [POJK F.25]




30. Painting of Jami An-Nur Mosque, Palembang, South Sumatra;
31. Painting of Jami Al Ikhlas Mosque, Padangsidempuan, North Sumatra;
32. Painting of Samaduha Musholla, Gunung Putri, Bogor, West Java;
33. Painting of Al-Ikhlas Halilulik Mosque, Atambua, East Nusa Tenggara;
34. Painting of Prapatunggal Musholla and Rabah Bawean Mosque, Gresik, East Java;
35. Painting of Rhoudatal Jannah Mosque, Depok, West Java;
36. Painting of Al-Shirotol Mustaqim Mosque, Muara Teweh, Central Kalimantan;
37. Painting of Al-Qadri Mosque, Samarinda, East Kalimantan;
38. Painting of Miftahul Huda Mosque, Banjarmasin, South Kalimantan;
39. Painting of Al-Misbah Mosque, Purwokerto, Central Java;
40. Painting of Nurus Shobah Mosque, Sampit, Central Kalimantan;
41. Painting of Darul Muhtadin Mosque, Batulicin, South Kalimantan;
42. Painting of Agani Mosque, Palangkaraya, Central Kalimantan;
43. Painting of Wihdatul Ummah Mosque, Bontang, Sangat, East Kalimantan; and
44. Painting of St. Peter Lempo Catholic Church, and Rantealla Congregation Toraja Church, Palopo, South Sulawesi.
45. Painting of Padang Balimbing Grand Mosque, Nagari Koto Sani, West Sumatra;
46. Painting of Jami Nurul Hidayah Mosque, Banten;
47. Painting At-Taqwa Mosque, Al-Khoziny Mosque, Al-Khudaimiyah Mushollah through FKUB, Sidoarjo, East Java;
48. Painting of Al-Ikhlas Mosque, Leuwi Limus Sub-district, Banten;
49. Painting of St. Andreas Catholic Church in Porong, Sidoarjo, East Java;
50. Painting of St. Peter Lempo Catholic Church, Rantealla Congregation Toraja Church, South Sulawesi;
51. Painting of St. Mikael Catholic Church, Surabaya, East Java;
52. Painting of Santa Maria Annuntiata Catholic Church, Sidoarjo, East Java; and
53. Painting of HKBP Waru Church, Jawi Wetan Christian Church, Sidoarjo, East Java.

In addition to places of worship, paint assistance was also provided to support the improvement of the quality of public
facilities and infrastructure. We conducted 76 activities, some of which are described as follows:
1. Paint donation to Tambun Orphanage, Bekasi Regency, West Java;
2. Paint donation to Kemala Bhayangkari Foundation, Jakarta;
3. Paint Donation to Bukit Harimau Tourist Area, Batam, Riau Islands;
4. Painting of Caruban City, Madiun, East Java;
5. Paint Donation to Pratama Muhammadiyah Clinic in Cirebon City, West Java;
6. Mural Event with Belanak Mural Community, Padang, West Sumatra;
7. Painting of the Zoo, Surabaya, East Java;
8. Painting of Bambu Runcing Surabaya, East Java; and
9. Paint donation to Kodiklatal TNI AL, Krembangan, Surabaya, East Java.
10. Painting of Military Police Sub Detachment V/4-1, Surabaya, East Java.




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                                                         COMMUNITY SOCIAL DEVELOPMENT




                             Pillars of Disasters Response       [GRI 413-1]   [POJK F.25]

Throughout 2024, Avian Brands has implemented various CSR programs related to providing assistance to the victims of
natural disasters in need. Some of these programs are described as follows:

                              Disaster Response to the Flood in Kudus, Central Java
                                        Avian Brands provided relief to the residents of Kudus, Central Java who were
                                        affected by the floods. The relief was provided in the form of 400 cartons
                                        of mineral water, 200 cartons of instant noodles, and 200 packs of rice each
                                        weighing 5 kg. The total donation provided by Avian Brands in this relief
                                        amounted to IDR47.68 million.




                                 Disaster Response to Flash Flood, West Sumatra
                                        Avian Brands provided relief to communities in the West Sumatra region that
                                        were hit by flash floods due to high rainfall in several areas. The relief was
                                        provided in the form of basic necessities, such as mineral water, instant noodles,
                                        rice, eggs, and other supplies to victims at the two shelters. The total donation
                                        provided by Avian Brands in this relief amounted to IDR49.97 million.




                                              Blood Donation Activity
                                        As a form of concern for the surrounding communities in need of blood,
                                        each year Avian Brands also actively organizes blood donation activities for
                                        employees. Throughout 2024, Avian Brands has conducted 4 blood donation
                                        activities in January, April, July, and October, with 477 employees participating.
                                        This program is a form of Avian Brands’ concern for the surrounding community,
                                        particularly for those in need of blood.




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                                                                          PT Avia Avian Tbk • 2024 Sustainability Report




Corporate Social Responsibility
Programs Implementation Costs
                                                                                                                     (in million Rupiah)
                     CSR Program                            2024                      2023*                         2022
 Education                                                   562                         354                           447
 Environment                                                1,669                      1,620                         1,430
 Disaster Response                                           113                           21                              61
 Other CSR Activities                                           0                           0                              40
 Total CSR Cost                                             2,344                      1,995                        1,978
* Data restated.


Total Corporate Social Responsibility Programs Activities


                        Program               2024
                                                       195                2023             98              2022                 27




Concern and Empowerment
of Local Community
Avian Brands is committed to contributing to the welfare of the surrounding communities through various social concern and
empowerment programs. While Avian Brands’ operational areas are not located on lands or areas belonging to indigenous
communities, we continue to ensure that our presence and business activities provide positive impacts to the surrounding
communities. This commitment is reflected in point 10 and 11 of the Avian Brands Sustainability Policy, which state:


               “Respecting the rights of local communities, including indigenous and traditional communities,
                              as well as participating in community empowerment.” [GRI 3-3]


As a manifestation of its social responsibility, Avian Brands actively conducts community empowerment programs, such as
skills training, local economic improvement, as well as social and environmental activities. We also ensure that our business
operations respect the rights of the surrounding communities and that there are no incidents that adversely affect them.
During the reporting period, Avian Brands did not record any incidents of violation of the rights of local communities in our
operational areas. Going forward, we will continue to strengthen our community empowerment initiatives and ensure that
every business activity is aligned with sustainability values, and contributes to the social and economic development of
the surrounding communities




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                                                               COMMUNITY SOCIAL DEVELOPMENT




Feedback on Corporate Social
Responsibility Programs                                               [GRI 2-25]    [POJK F.24]




We are committed to ensuring that all CSR programs that          received is processed with strict and professional
Avian Brands realizes are always conducted responsibly,          procedures. If necessary, we will organize in-person
while ensuring their compliance with applicable laws             discussions with relevant parties to discuss the issues and
and norms. To support this principle, we provide an open         develop appropriate resolution measures.
channel for all stakeholders to submit reports or complaints
if they find indications of non-compliance of Avian Brands’
CSR programs with applicable ethics, integrity or norms.         Due to this commitment and proactive attitude, over
We also receive complaints about operations that may impact      the past 3 years, Avian Brands has not received any
the surrounding communities beyond environmental issues.         material and significant complaints related to the
                                                                 CSR programs. Furthermore, all CSR programs carried
As part of this effort, we regularly conduct regular visits      out by Avian Brands do not have significant adverse
and meetings with communities to discuss issues related to       impacts on local communities, either actual or potential.
the operations of Avian Brands. We always maintain good          Instead, Avian Brands’ CSR programs are able to provide
relations with the communities around our operational            significant and sustainable benefits to the community,
areas, including the Head of RT, the Head of RW, and             and we will keep striving to increase this contribution
local Sub-district Officials. These visits aim to hear           to the welfare of communities around Avian Brands on
and accommodate reports and aspirations from local               an ongoing basis. [GRI 2-16]
communities, ensuring that every voice is heard and
followed up with the utmost concern. Every complaint




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                                                                      PT Avia Avian Tbk • 2024 Sustainability Report




Sustainability Report Responsibility



 Statement of Members of the Board of Commissioners and the Board of Directors
           on the Responsibility for the 2024 Sustainability Report of
                               PT Avia Avian Tbk



    We, the undersigned, hereby declare that all information in the 2024 Sustainability Report of PT Avia Avian Tbk
  (the “Company”) has been completely presented and we shall be fully responsible for the correctness of contents
                                      in the Company’s Sustainability Report.

                                 This statement is hereby made in all truthfulness.



                                             Surabaya, March 12, 2025




                                     The Board of Commissioners,




              Hermanto Tanoko                                     Mohammad Noor Rachman Soejoeti
             President Commissioner                                         Independent Commissioner



                                         The Board of Directors,




                Wijono Tanoko                                                     Ruslan Tanoko
                President Director                                             Vice President Director




 Robert Christian Tanoko                     Kurnia Hadi Sinanto                        Angelica Tanisia Jozar
           Director                                   Director                                      Director




                                                                                                                       187
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Written Verification from Independent Party
 [GRI 2-5]    [POJK G.1]       [CDSB REQ-12]


The Sustainability Report has gone through the assurance process by an independent assurance institution, namely
Decar Verite Asia, based on AA1000 Assurance Standard (“AA1000AS”) with Type 2 - Moderate Assurance level.
The report includes verification of data on environmental, social and governance performance, recorded in the Avian Brands
Sustainability Report.




                                                              Independent Assurance Statement
                                                                No. DECAR-IAS/019/III/2025

                   Provided by Decar Verite Asia
                   On specified disclosures within the scope of work, included in PT Avia Avian Tbk 2024 Sustainability Report.

                   To: PT Avia Avian Tbk Stakeholders
                   As an independent licensed provider of sustainability assurance services, Decar Verite Asia has been engaged by PT Avia
                   Avian Tbk (“Avian Brands”) to provide independent assurance on the information reported in the PT Avia Avian Tbk’s
                   Sustainability Report 2024 (“the Sustainability Report”) for the period beginning on 1st January 2024 and ending on 31st
                   December 2024.

                   Objective                                                           Decar Verite Asia
                   The objective of this assurance is to provide an independent        Evaluating the content of the Sustainability Report,
                   opinion on Avian Brands's qualitative and quantitative              assessing collected evidence on the agreed-upon subject
                   information within the scope of work, as well as their              matter and criteria, in accordance with the terms of
                   supporting management system, as stated in the                      reference agreed upon with Avian Brands.
                   Sustainability Report. The assurance work was conducted
                   within the define scope and limitations; therefore, this            Methodology
                   statement is not intended to serve as a basis for interpreting
                                                                                       The team undertook the following activities to render their
                   the sustainability or overall performance of Avian Brands.
                                                                                       opinion:
                                                                                        -    Conducted an initial review of the material topics in
                   Scope
                                                                                             the Sustainability Report to generate a list of evidence
                   Decar Verite Asia conducted a Type 2 assurance engagement                 needed to ensure accuracy and credibility;
                   for all material topics reported in the Sustainability Report.       -    Engaged with individuals responsible for managing the
                   Data and information within the specified disclosures,                    material topics;
                   including but not limited to, commitment, initiatives, and           -    Evaluated the management systems to perform data
                   performance, were assured to a Moderate Level of                          collection, compilation, calculation, reporting, and
                   Assurance. The procedures included evaluating the specified               validation;
                   disclosures and assessing samples of evidence to verify the          -    Verified the information and evidence as regards the
                   adherence, reliability, and quality of the information against            references and criteria used;
                   criteria as stated below.                                            -    Communicated the recommendations to provide an
                                                                                             opportunity for corrective action;
                   Reference and Criteria                                               -    Reviewed the final content of the Sustainability
                                                                                             Report;
                   Decar Verite Asia performed the assurance in accordance
                                                                                        -    Prepared the statement letter and management
                   with AA1000 Assurance Standard v3 (2020). The criteria
                                                                                             letter, followed by the necessary approval as per Decar
                   used include the AA1000AP Standard (2018) and the
                                                                                             Verite Asia’s assurance protocols.
                   standards/regulation referenced in the Sustainability
                   Report, namely:
                                                                                       Limitations
                    -   Regulation of Indonesia Financial Service Authority:
                        POJK No.51/2017 and SEOJK No.16/2021;                          Decar Verite Asia planned and performed the work to obtain
                    -   GRI Standards 2021;                                            all the information and explanations deemed necessary to
                    -   SASB Resource Transformation - Chemical.                       provide a basis for rendering a conclusion at a Moderate
                                                                                       Level of Assurance. The assurors reviewed governance
                   Responsibilities                                                    documents and relevant data, and performed limited
                                                                                       recalculations on specific data sets through risk-based
                   PT Avia Avian Tbk
                                                                                       sampling. These processes enabled Decar Verite Asia to
                   Preparing the data in accordance with generally accepted            reduce the risk of error in its conclusions but does not
                   reporting practices. This responsibility also includes ensuring     reduce the risk to zero. Decar Verite Asia does not assure
                   the accuracy and completeness of the information reported,          financial data and information as Avian Brands has engaged
                   implementing and maintaining internal controls relevant to          with other parties to verify or audit the financial statements.
                   the preparation of the report, ensuring the performance             This assurance also does not include GHG verification. It is
                   data are fairly stated in accordance with applicable                based solely on Avian Brands' internal calculations, which
                   standards, as well as ensuring the data and information are         were reviewed using a sampling-based approach.
                   not edited or amended in any way after assurance.




                                                                              Page 1 of 2




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                                                                                  PT Avia Avian Tbk • 2024 Sustainability Report




Statement of Competency and Independence                            Sustainability (QAS) department responsible for driving the
                                                                    implementation of its sustainability strategy. We also value
Decar Verite Asia is an independent licensed provider of
                                                                    that Avian Brands has calculated its organizational emission
assurance services. Our team of experts possesses the
                                                                    of scope-1, scope-2, and scope-3, though it has not yet been
technical expertise, competency, and extensive experience
                                                                    independently verified.
necessary to conduct assurance engagements on
environmental, social, and various other topics in
                                                                    Impact
accordance with the AA1000 Assurance Standard. No
member of the assurance team has a business relationship            Avian Brands has established the processes to identify,
with Avian Brands beyond this assignment. Decar Verite Asia         monitor, measure, evaluate, and manage its material
conducted this assurance engagement independently and               impacts. For instance, Avian Brands has certified its paint
impartially with no conflicts of interest.                          products with Singapore’s Green Label Certification. As of
                                                                    2024, 34 paint products have been certified and the sales
Adherence to AA1000 Accountability Principles Standard              volume of Singapore's Green Label-certified products
(2018)
                                                                    reached 51.96 tons or 30.21% of the total paint sales volume
Decar Verite Asia has concluded that the specified                  in the architectural solutions operations segment. Hence,
disclosures within the scope of assurance, as stated in the         Decar Verite Asia can confirm that Avian Brands has applied
Sustainability Report, adhere to the AA1000 Accountability          the principle of impact.
Principles Standard (2018).
Inclusivity                                                         POJK No.51/2017 and SEOJK No.16/2021

Avian Brands has implemented appropriate identification of          The disclosure provided in the Sustainability Report align
significant stakeholders based on the AA1000 Stakeholder            with the disclosure requirements outlined in POJK
Engagement Standard. Avian Brands has also implemented              No.51/2017 and SEOJK No.16/2021.
ISO standards that include the identification of issues and
                                                                    Adherence to GRI Standards 2021
impacts from a stakeholder perspective. Therefore, Decar
Verite Asia can confirm that Avian Brands has applied the           Decar Verite Asia can confirm that the disclosures are in line
principle of inclusivity. Moving forward, Avian Brands may          with Avian Brands’s claim that the Sustainability Report has
consider the results of impact identification holistically in       been prepared with refference to the GRI standards. The
determining material topics.                                        disclosures of management approach for material topic in
                                                                    general are fairly disclosed. The principles to achieving
Materiality                                                         quality sustainability reporting have been applied.
                                                                    Supporting documents were adequately presented during
Avian Brands has identified its material topics by considering
                                                                    the assurance.
its organizational context and engaging stakeholders
through the distribution of questionnaires for assessment.          SASB Resource Transformation - Chemical
The results of this material topic assessment were mapped
according to their level of materiality. Based on this process,     While some information remains challenging to disclose, the
Decar Verite Asia can confirm that Avian Brands has applied         Sustainability Report has, overall, provided sustainability
the principles of materiality. Moving forward, Avian Brands         disclosures and metrics in alignment with the SASB
may consider adopting the GRI standards comprehensively             Standard.
to further enhance the determination of material topics.            Conclusions

Responsiveness                                                      Based on the methodology and activities performed within
                                                                    the scope of assurance, nothing has come to our attention
Avian Brands has demonstrated the principle of                      that the specified disclosures as included in the
responsiveness in the context of sustainability as a chemical       Sustainability Report are materially misstated, The
industry, particularly in addressing climate change and             Sustainability Report provides appropriate and fair
promoting a culture of a safe and healthy work environment          representation, aligned with AA1000AS V3 (2020) and
by implementing the OHS Management System. Avian                    Accountability’s Principles (2018). This conclusion reduces
Brands also has appointed Quality Assurance and                     the risk of error, but does not reduce the risk to zero.


Bogor, 5th March 2025
Signed on behalf of Decar Verite Asia



Corey Pernieda
Managing Director
Decar Verite Asia

                                                            Page 2 of 2




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Reader Survey                                                                               [POJK G.2]




1. In your opinion, would you recommend this Sustainability Report for your associates or colleagues to ?
                  1                       2                          3                          4                          5             6                       7                       8                       9                     10
                                                           Not at all                                                                                              Highly recommended

2. Is the presented information sufficient for you to draw a conclusion?
                  1                       2                          3                          4                          5             6                       7                       8                       9                     10
                                                           Not at all                                                                                              Highly recommended

3. Is the design of this Sustainability Report (layout, infographics, and other design elements) sufficiently enticing and helpful
   to read?
                  1                       2                          3                          4                          5             6                       7                       8                       9                     10
                                                           Not at all                                                                                              Highly recommended

4. Which sustainability topics interest you the most?
   ...................................................................................................................................................................................................................................................
   ...................................................................................................................................................................................................................................................
   ...................................................................................................................................................................................................................................................

5. Your suggestions and input for our next report:
   Topic		 : .........................................................................................................................................................................................................................
   Language		 : .........................................................................................................................................................................................................................
   Design		 : .........................................................................................................................................................................................................................
   Data		 : .........................................................................................................................................................................................................................

6. Your Information:
   Name		 : .........................................................................................................................................................................................................................
   Age		 : .........................................................................................................................................................................................................................
   Occupation : .........................................................................................................................................................................................................................

7. Identity by Stakeholder Category:
          1       Customer                                                                                                     5       Business Partner
          2       Employee/Employee Organization                                                                               6       Mass Media
          3       Shareholder                                                                                                  7       Public
          4       Government, Regulator, or Legislative                                                                        8       Others, please specify ...


8. Would you like to be contacted regarding our next sustainability information?
                      Yes            Email address:
                      No             ...................................................................................




                         Please send this feedback form to:
                         PT Avia Avian Tbk
                         Avian Brands Building                                                                                       PT Avia Avian Tbk will treat your
                         Jl. Ahmad Yani No. 317                                                                                      information as confidential and will not
                         Surabaya 60234, Jawa Timur, Indonesia                                                                       be used for any other purposes.
                             : corsec@avianbrands.com
                               investor.relations@avianbrands.com




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Response to the Previous Year’s
Report Reader Survey                                                  [POJK G.3]




Avian Brands did not receive any response from stakeholders following the issuance of the 2023 Sustainability Report.
Thus, there is no specific information hereunder regarding the follow-up actions taken by Avian Brands on responses from
stakeholders in the previous year.




List of GRI Standards Indexes for
2021 – with Reference

                                  PT Avia Avian Tbk has reported the information cited in the GRI content index for the period from
  Statement on Utilization        January 1 - December 31, 2024 with reference to the GRI Standards.
        GRI 1 utilized            GRI 1: Foundation 2021



                                                                Disclosure
  GRI – Standards         Index                                                                                                    Page
                                                                          Title
                           No.
General Disclosure
                         The Organization and Its Reporting Practices
                         2-1        Organizational Details                                                                    18-19; 25
                         2-2        Entities Included in the Organization’s Sustainability Reporting                                 2
                         2-3        Reporting Period, Frequency, and Contact Point                                                   2
                         2-4        Restatements of Information                                                                      2
                         2-5        External Assurance                                                                             2; 188
                         Activities and Workers
                                                                                                                              18; 22; 27;
                         2-6        Activities, Value Chain, and Other Business Relationships
                                                                                                                               103; 106
                         2-7        Employees                                                                                24; 152-153
                         2-8        Workers Who are Not Employees                                                                   152
GRI 2:                   Governance
General Disclosures
                         2-9        Governance Structure and Composition                                                           74-75
2021
                         2-10       Nomination and Selection of the Highest Governance Body                                         77
                         2-11       Chair of the Highest Governance Body                                                      73-74; 97
                         2-12       Role of the Highest Governance Body in Overseeing the Management of Impacts                    74; 79
                         2-13       Delegation of Responsibility for Managing Impacts                                              73; 79
                         2-15       Conflicts of Interest                                                                           97
                         2-16       Communication of Critical Concerns                                                             96-97
                         2-17       Collective Knowledge of the Highest Governance Body                                             158
                         2-19       Remuneration Policies                                                                          77-78
                         2-20       Process to Determine Remuneration                                                              77-78
                         2-21       Annual Total Compensation Ratio                                                                 163




                                                                                                                                            193
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                                                             Disclosure
  GRI – Standards       Index                                                                                       Page
                                                                       Title
                         No.
                       Strategy, Policies, and Practices
                       2-22       Statement on Sustainable Development Strategy                                     6-11
                       2-23       Policy Commitments                                                                30-31
                       2-24       Embedding Policy Commitments                                                 33-36; 92; 94-95
GRI 2:                 2-25       Processes to Remediate Negative Impacts                                           81-91
General Disclosures    2-26       Mechanisms for Seeking Advice and Raising Concerns                                96-97
2021                   2-27       Compliance with Laws and Regulations                                               99
                       2-28       Membership Associations                                                            57
                       Stakeholder Engagement
                       2-29       Approach to Stakeholder Engagement                                                60-63
                       2-30       Collective Bargaining Agreements                                                   164
                       Material Topics
GRI 3:                 3-1        Approach to Stakeholder Engagement                                                 65
Material Topics 2021   3-2        Collective Bargaining Agreements                                                  65-68
Economics Topics
                       201 Economic Performance
GRI 3:
                       3-3        Management of Material Topics                                                      108
Material Topics 2021
                       201-1      Direct Economic Value Generated and Distributed                                 108-109
GRI 201:                          Financial Implications and Other Risks and Opportunities
                       201-2                                                                                         109
Economic                          Caused by Climate Change
Performance 2016       201-3      Defined Benefit Plan Obligations and Other Retirement Plans                        161
                       201-4      Financial Assistance Received from the Government                                  109
                       202 Market Presence
GRI 3:
                       3-3        Management of Material Topics                                                      162
Material Topics 2021
                                  Ratios of Standard Entry-Level Wage by Gender Compared to
GRI 202:               202-1                                                                                         162
                                  Local Minimum Wage
Market Presence 2016
                       202-2      The proportion of Senior Management Coming from Local Communities                76; 111
                       203 Indirect Economic Impacts
GRI 3:
                       3-3        Management of Material Topics                                                      110
Material Topics 2021
GRI 203:               203-1      Investment in Infrastructure and Support Services                                  111
Indirect Economic
Impacts 2016           203-2      Significant Indirect Economic Impacts                                         105; 110-111
                       205 Anti-Corruption
GRI 3:
                       3-3        Management of Material Topics                                                      93
Material Topics 2021
                       205-1      Operations Assessed for Risks related to Corruption                                93
GRI 205:
                       205-2      Communication and Training about Anti-Corruption Policies and Procedures           93
Anti-Corruption 2016
                       205-3      Confirmed Incidents of Corruption and Actions Taken                                93
                       206: Anti-Competitive Behavior
GRI 3:
                       3-3        Management of Material Topics                                                      96
Material Topics 2021
GRI 206:
                                  Legal Measures against Anti-Competitive Practices, Antitrust Practices and
Anti-Competitive       206-1                                                                                         96
                                  Monopolistic Practices
Practices 2016
                       207 Tax
GRI 3:
                       3-3        Management of Material Topics                                                      109
Material Topics 2021
                       207-1      Approach to Tax                                                                    109
GRI 207:               207-2      Tax Governance, Control, and Risk Management                                       109
Tax 2019               207-3      Stakeholder Engagement and Management of Concerns Related to Tax                   110
                       207-4      Country-by-Country Reporting                                                       110




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                                                                Disclosure
  GRI – Standards       Index                                                                                                     Page
                                                                        Title
                         No.
Environmental Topics
                       301 Material
GRI 3:
                       3-3         Management of Material Topics                                                                  118
Material Topics 2021
GRI 301:               301-1       Materials Used by Weight or Volume                                                         118-119
Materials 2016         301-2       Recycled Input Materials Used                                                                  118
                       302 Energy
GRI 3:
                       3-3         Management of Material Topics                                                                  120
Material Topics 2021
                       302-1       Energy Consumption within the Organization                                                 120-121
GRI 302:               302-2       Energy Consumption Outside of the Organization                                                 122
Energy 2016            302-3       Energy Intensity                                                                               121
                       302-4       Reduction of Energy Consumption                                                                120
                       303 Water and Effluents
GRI 3:
                       3-3         Management of Material Topics                                                                  123
Material Topics 2021
                       303-1       Interaction with Water as a Shared Resource                                                    123
GRI 303:               303-2       Management of Water Discharge-Related Impacts                                                  122
Water and
Effluents 2018         303-4       Water Discharge                                                                                124
                       303-5       Water Consumption                                                                              124
                       305 Emissions
GRI 3:
                       3-3         Management of Material Topics                                                                  125
Material Topics 2021
                       305-1       Direct (Scope 1) GHG Emissions                                                                 126
                       305-2       Energy Indirect (Scope 2) GHG Emissions                                                        126
GRI 305:               305-3       Other Indirect Scope 3 Greenhouse Gas Emissions                                                126
Emissions 2016         305-4       GHG Emission Intensity                                                                         127
                       305-5       Reduction of Greenhouse Gas Emissions                                                          132
                       305-6       Emissions of Ozone-Depleting Substances                                                        127
                       306 Waste
GRI 3:
                       3-3         Management of Material Topics                                                                  128
Material Topics 2021
                       306-1       Waste Generation and Significant Waste-related Impacts                                         128
                       306-2       Management of Significant Waste-related Impacts                                                129
GRI 306:
                       306-3       Waste Generated                                                                                130
Waste 2020
                       306-4       Waste Diverted from Disposal                                                               129-130
                       306-5       Waste Directed to Disposal                                                                 130-131
                       308 Supplier Environmental Assessment
GRI 3:
                       3-3         Management of Material Topics                                                                  105
Material Topics 2021
GRI 308:
Supplier
                       308-1       New Suppliers that were Screened Using Environmental Criteria                                  105
Environmental
Assessment 2016




                                                                                                                                         195
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                                                             Disclosure
  GRI – Standards       Index                                                                                      Page
                                                                      Title
                         No.
Social Topics
                       401 Employment
GRI 3:
                       3-3       Management of Material Topics                                                      154
Material Topics 2021
                       401-1     New Employee Hires and Employee Turnover                                         154-156
GRI 401:                         Benefits Provided to Full-time Employees that are not Provided to Temporary or
                       401-2                                                                                      163; 165
Employment 2016                  Part-Time Employees
                       401-3     Parental Leave                                                                   165-166
                       402 Labor/Management Relations
GRI 3:
                       3-3       Management of Material Topics                                                      165
Material Topics 2021
                       403 Occupational Health and Safety
GRI 3:
                       3-3       Management of Material Topics                                                      168
Material Topics 2021
                       403-1     Occupational Health and Safety Management System                                   169
                       403-2     Hazard Identification, Risk Assessment, and Incident Investigation                 169
                       403-3     Occupational Health Services                                                       171
                                 Worker Participation, Consultation, and Communication on
                       403-4                                                                                        168
                                 Occupational Health and Safety
GRI 403:               403-5     Worker training on Occupational Health and Safety                                  172
Occupational Health
and Safety 2018        403-6     Promotion of Worker Health                                                         171
                                 Prevention and Mitigation of Occupational Health and
                       403-7                                                                                        170
                                 Safety Impacts Directly Linked by Business Relationships
                       403-8     Workers Covered by an Occupational Health and Safety Management System             168
                       403-9     Work-related Injuries                                                            172-173
                       403-10    Work-related Ill Health                                                          172-173
                       404 Training and Education
GRI 3:
                       3-3       Management of Material Topics                                                      156
Topik Material 2021
                       404-1     Average Hours of Training per Year per Employee                                    158
GRI 404:
                       404-2     Programs for Upgrading Employee Skills and Transition Assistance Programs          157
Training and Education
2016                             Percentage of Employees Receiving Regular Performance and
                       404-3                                                                                        161
                                 Career Development Reviews
                       405 Diversity and Equal Opportunity
GRI 3:
                       3-3       Management of Material Topics                                                      76
Material Topics 2021
GRI 405:               405-1     Diversity of Governance Bodies and Employees                                       76
Diversity and Equal
Opportunity 2016       405-2     Ratio of Basic Salary and Remuneration of Women to Men                             162
                       406 Non-Discrimination
GRI 3:
                       3-3       Management of Material Topics                                                      152
Material Topics 2021
GRI 406:
Non-Discrimination     406-1     Incidents of Discrimination and Corrective Actions Taken                         152; 154
2016
                       407 Freedom of Association and Collective Bargaining
GRI 3:
                       3-3       Management of Material Topics                                                      164
Material Topics 2021
GRI 407:
Freedom of Association           Operations and Suppliers in which the Right to Freedom of Association and
                       407-1                                                                                        164
and Collective                   Collective Bargaining May Be at Risk
Bargaining 2016




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                                                                                PT Avia Avian Tbk • 2024 Sustainability Report




                                                              Disclosure
  GRI – Standards       Index                                                                                                    Page
                                                                        Title
                         No.
                       408 Child Labor
GRI 3:
                       3-3        Management of Material Topics                                                                  105
Material Topics 2021
GRI 408:
                       408-1      Operations and Suppliers at Significant Risk for Incidents of Child Labor                 105; 163
Child Labor 2016
                       409 Forced or Compulsory Labor
GRI 3:
                       3-3        Management of Material Topics                                                                  105
Material Topics 2021
GRI 409:
                                  Operations and Suppliers at Significant Risk for Incidents of Forced or                 105; 163-164;
Forced or Compulsory   409-1
                                  Compulsory Labor                                                                             165
Labor 2016
                       413 Local Communities
GRI 3:
                       3-3        Management of Material Topics                                                                  110
Material Topics 2021
GRI 413:
                                  Operations with Local Community Engagement, Impact Assessments, and
Local Communities      413-1                                                                                              110; 178-184
                                  Development Programs
2016
                       414 Supplier Social Assessment
GRI 3:
                       3-3        Management of Material Topics                                                                  105
Material Topics 2021
GRI 414:
Supplier Social        414-2      Negative Social Impacts in the Supply Chain and Actions Taken.                                 105
Assessment 2016
                       415 Public Policy
GRI 3:
                       3-3        Management of Material Topics                                                                   99
Material Topics 2021
GRI 415:
                       415-1      Political Contributions                                                                         99
Public Policy 2016
                       416 Customer Health and Safety
GRI 3:
                       3-3        Management of Material Topics                                                                  138
Material Topics 2021
GRI 416:               416-1      Assessment of the Health and Safety Impacts of Product and Service Categories                  138
Customer Health and               Incidents of Non-Compliance Concerning the Health and Safety Impacts of
Safety 2016            416-2                                                                                                      99
                                  Products and Services
                       417 Marketing and Labeling
GRI 3:
                       3-3        Management of Material Topics                                                                  139
Material Topics 2021
                       417-1      Requirements for Product and Service Information and Labeling                                  140
GRI 417:
                                  Incidents of Non-Compliance concerning Product and Service Information and
Marketing and          417-2                                                                                                     140
                                  Labeling
Labeling 2016
                       417-3      Incidents of Non-Compliance concerning Marketing Communications                                140




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Cross Reference GRI Standards with SDGs

We are committed to contributing to achieving the SDGs in Indonesia. This contribution is delivered through links
between programs/activities in Avian Brands’ Sustainability Report with GRI Standards and SDGs, as in the table below:

                                   Discussion in      Alignment with
   Logo              Aim                                                                 Disclosure                      Page
                                    the Report        GRI Standards
             Ensure Inclusive      Competence        GRI 404:              404-1
             and Equitable         Improvement       Training and          Average Hours of Training per Year per         158
             Quality Education     without           Education 2016        Employee
             and Promote           Discriminating
                                                                           404-2
             Lifelong Learning     against
                                                                           Programs for Upgrading Employee Skills         157
             Opportunities for     Employees’
                                                                           and Transition Assistance Programs
             All                   Gender and
                                   Background                              404-3
                                                                           Percentage of Employees Receiving
                                                                                                                          161
                                                                           Regular   Performance and  Career
                                                                           Development Reviews
             Achieve Gender        Provision of      GRI 202:              202-1
             Equality and          Employment,       Market Presence       Ratios of Standard Entry-Level Wage by
                                                                                                                          162
             Empower All           Income,           2016                  Gender Compared to Local Minimum
             Women and Girls       Remuneration,                           Wage
                                   and Facilities
                                                     GRI 401:              401-1
                                                     Employment 2016       New Employee Hires and Employee              154-156
                                                                           Turnover
                                                                           401-2
                                                                           Benefits Provided to Full-time Employees
                                                                                                                        163; 165
                                                                           that are not provided to Temporary or
                                                                           Part-Time Employees
                                                     GRI 405:              405-2
                                                     Diversity and Equal   The Ratio of Basic Salary and Remuneration     162
                                                     Opportunity 2016      of Women to Men
                                   Anti-             GRI 406:              406-1
                                   discrimination    Non-Discrimination    Incidents of Discrimination and Corrective   152; 154
                                   Labor             2016                  Actions Taken
                                   Management
                                                     GRI 409:              409-1
                                                                                                                          105;
                                                     Forced or             Operations and Suppliers at Significant
                                                                                                                        163-164;
                                                     Compulsory Labor      Risk for Incidents of Forced or Compulsory
                                                                                                                          165
                                                     2016                  Labor
             Ensure Availability   Responsible       GRI 303:              303-1
             and Sustainable       Water Usage and   Water and Effluents   Interactions with Water as a Shared            123
             Management            Management        2018                  Resource
             of Water and
                                                                           303-2
             Sanitation for All
                                                                           Management of Water Discharge-Related          122
                                                                           Impacts
                                                                           303-4
                                                                                                                          124
                                                                           Water Discharge




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                                                                         PT Avia Avian Tbk • 2024 Sustainability Report




                              Discussion in       Alignment with
Logo          Aim                                                                        Disclosure                        Page
                               the Report         GRI Standards
       Ensure Access to       Responsible      GRI 302:                  302-1
       Affordable,            Energy Usage and Energy 2016               Energy    Consumption          within     the
                                                                                                                          120-121
       Reliable,              Management,                                Organization
       Sustainable, and       including
       Modern                 Efficiency
                                                                         302-3
       Energy for All         Measures                                                                                      121
                                                                         Energy Intensity
                              and Usage of
                              Renewable                                  302-4
                                                                                                                            120
                              Energy Sources                             Reduction of Energy Consumption
       Promote Sustained,     Provision of       GRI 201:                201-1
       Inclusive and          Employment,        Economic                Direct Economic Value Generated and              108-109
       Sustainable            Income,            Performance 2016        Distributed
       Economic Growth,       Remuneration,
                                                 GRI 202:                202-1
       Full, and Productive   and Facilities
                                                 Market Presence         Ratios of Standard Entry-Level Wage by
       Employment and                                                                                                       162
                                                 2016                    Gender Compared to Local Minimum
       Decent Work for All
                                                                         Wage
                                                 GRI 401:                401-1
                                                 Employment 2016         New Employee Hires and Employee                  154-156
                                                                         Turnover
                                                                         401-2
                                                                         Benefits Provided to Full-Time Employees
                                                                                                                          163; 165
                                                                         that are not Provided to Temporary or
                                                                         Part-Time Employees
                              Freedom of         GRI 407:                407-1
                              Association        Freedom of              Operations and Suppliers in which the
                                                 Association and         Right to Freedom of Association and                164
                                                 Collective Bargaining   Collective Bargaining May Be at Risk
                                                 2016
                              Local              GRI 203:                203-2
                                                                                                                            105;
                              Community          Indirect Economic       Significant Indirect Economic Impacts
                                                                                                                          110-111
                              Development        Impacts 2016
                              and
                                                 GRI 413:                413-1
                              Empowerment
                                                 Local Communities       Operations with Local Community                    110;
                                                 2016                    Engagement, Impact Assessments, and              178-184
                                                                         Development Programs
       Build Resilient        Avian Brands’      GRI 413:                413-1
       Infrastructure,        Contribution to    Local Communities       Operations with Local Community
       Promote Inclusive      the Construction   2016                    Engagement, Impact Assessments, and
                                                                                                                            111;
       Sustainable            of Public                                  Development Programs
                                                                                                                          178-184
       Industrialization,     Facilities
       and Foster
       Innovation




                                                                                                                              199
Page 202
                               Discussion in       Alignment with
  Logo           Aim                                                                   Disclosure                        Page
                                the Report         GRI Standards
         Ensure Sustainable    Responsible Use    GRI 301:               301-1
                                                                                                                        118-119
         Consumption and       of Materials       Materials 2016         Materials Used by Weight or Volume
         Production Patterns
                                                                         301-2
                                                                                                                         118
                                                                         Recycled Input Materials Used
                               Management         GRI 306:               306-1
                               and Reuse of       Waste 2020             Waste Generation and             Significant    128
                               Waste as Raw                              Waste-related Impacts
                               Materials for
                                                                         306-2
                               Manufacturing
                                                                         Management of Significant Waste-related         129
                                                                         Impacts
                                                                         306-3
                                                                                                                         130
                                                                         Waste Generated
                                                                         306-4
                                                                                                                        129-130
                                                                         Waste Diverted from Disposal
                               Supplier           GRI 308:               308-1
                               Engagement         Supplier               New Suppliers that were Screened using
                               that Emphasizes    Environmental          Environmental Criteria
                                                                                                                         105
                               Sustainable        Assessment 2016
                               Production
                               Practices
         Take Urgent Action    Reduction of       GRI 305:               305-1
                                                                                                                         126
         to Combat Climate     Emissions as a     Emissions 2016         Direct (Scope 1) GHG Emissions
         Change and Its        cause of Global
                                                                         305-2
         Impacts               Warming and                                                                               126
                                                                         Energy Indirect (Scope 2) GHG Emissions
                               Climate Change
                                                                         305-4
                                                                                                                         127
                                                                         GHG Emission Intensity
                                                                         305-6
                                                                                                                         127
                                                                         Emissions of Ozone-Depleting Substances
         Promote Peaceful      Implementing       GRI 205:               205-1
         and Inclusive         Accountable        Anti-Corruption 2016   Operations Assessed for Risks related to         93
         Societies for         and Transparent                           Corruption
         Sustainable           Business
                                                                         205-2
         Development,          Practices, and
                                                                         Communication and Training about Anti-           93
         Provide Access to     Zero-tolerance
                                                                         Corruption Policies and Procedures
         Justice for All and   for All Forms
         Build Effective,      of Corruption,                            205-3
         Accountable,          Including                                 Confirmed Incidents of Corruption and
         and Inclusive         Bribery,                                  Actions Taken
                                                                                                                          93
         Institutions at All   Extortion, Fraud
         Levels                and Money
                               Laundering




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                                                                                 PT Avia Avian Tbk • 2024 Sustainability Report




List of Disclosures According to
Financial Services Authority Regulation
No. 51/POJK.03/2017 (“POJK 51/2017”)
and Circular Letter of the Financial Services
Authority of the Republic of Indonesia
No. 16/ SEOJK.04/2021 (“SEOJK 16/2021”)
 [POJK G.4]




 Index No.                                             Name of Index                                                      Page
     A.1          Description on Sustainability Strategy                                                               29; 34-36
Sustainability Performance Overview
     B.1          Economic Performance Overview                                                                            14
     B.2          Environmental Performance Overview                                                                      14-15
     B.3          Social Performance Overview                                                                              15
Company Profile
     C.1          Vision, Mission, and Values of Sustainability                                                            20
     C.2          Address of the Company                                                                                   18
     C.3          Company Classification                                                                            24-25; 152-153
     C.4          Products, Services, and Operated Business                                                                22
     C.5          Membership Associations                                                                                  57
     C.6          Significant Organizational Change                                                                        27
Comment by the Board of Directors
     D.1          Comment by the Board of Directors                                                                       6-11
Sustainability Governance
     E.1          Person in Charge on the Implementation of Sustainable Finance                                            79
     E.2          Competence Development related to Sustainable Finance                                                 158-160
     E.3          Risk Assessment on the Implementation of Sustainable Finance                                            81-91
     E.4          Relationship with Stakeholders                                                                          60-63
     E.5          Issues on the Implementation of Sustainable Finance                                                     42-43
Sustainability Performance
     F.1          Activities on Building a Sustainable Culture                                                             92
Economic Performance
                  Comparison of Targets and Performance on Manufacturing, Portfolio, Financing Targets,
     F.2                                                                                                                   107
                  or Investments, Income and Profit and Loss
                  Comparison of Targets and Performance on Portfolio, Financing Targets, or Investments
     F.3                                                                                                                   108
                  in Financial Instruments or Projects in Line with Sustainable Finance
Environmental Performance
General
     F.4          Environmental Costs                                                                                      132
Material Aspect
     F.5          Use of Environmentally Friendly Materials                                                             118-119
Energy Aspect
     F.6          Amount and Intensity of Energy Used                                                                      121
     F.7          Efforts and Achievements in Energy Efficiency and Use of Renewable Energy                             120; 122



                                                                                                                                     201
Page 204
 Index No.                                            Name of Index                                        Page
Water Aspect
      F.8         Water Usage                                                                             123-124
Biodiversity Aspect
                  Impacts from Operational Areas that are Near or Located in Conservation Areas or with
      F.9                                                                                                   132
                  Biodiversity
      F.10        Biodiversity Conservation Efforts                                                         132
Emission Aspect
      F.11        Number and Intensity of Emissions Generated by Type                                     126-127
      F.12        Efforts and Achievements Made in Emission Reduction                                       132
Waste and Effluent Aspect
      F.13        Amount of Waste and Effluent Generated by Type                                          129-130
      F.14        Waste and Effluent Management Mechanism                                                   129
      F.15        Spills (if any)                                                                           131
Aspect of Complaints related to the Environment
      F.16        Number and Material of Environmental Complaints Received and Resolved                     133
Social Performance
                  Commitments of FSI (LJK), Issuers, or Public Companies to Provide Equivalent Products
      F.17                                                                                                  137
                  and/or Services to Consumers
Employment Aspect
      F.18        Equal Employment Opportunity                                                              152
      F.19        Child Labor and Forced Labor                                                            163-165
      F.20        Regional Minimum Wage                                                                     162
      F.21        Decent and Safe Work Environment                                                          168
      F.22        Employee Capability Training and Development                                            156; 158
Community Aspect
      F.23        Impact of Operations on Surrounding Communities                                           110
      F.24        Community Complaints                                                                      186
      F.25        Environmental Social Responsibility (ESR) Activities                                    178-184
Responsibility for Sustainable Product/Service Development
      F.26        Innovation and Development of Sustainable Financial Products/Services                   141-143
      F.27        Products/Services that Have Been Evaluated for Safety for Customers                       138
      F.28        Product/Service Impact                                                                    139
      F.29        Number of Recalled Products                                                               146
      F.30        Customer Satisfaction Survey on Sustainable Financial Products and/or Services            146
Others
      G.1         Written Verification from Independent Party (if any)                                      188
      G.2         Feedback Form                                                                             191
      G.3         Responses to Feedback on Previous Year's Reports                                          193
      G.4         List of Disclosures According to POJK 51/2017                                           201-202




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                                                                             PT Avia Avian Tbk • 2024 Sustainability Report




List of Sustainability Accounting
Standards Board (“SASB”) Chemicals Sector
Version 2023-12

   To pic      Index No.              Name of Index                                     Threshold                              Page
                           Gross Global Scope 1 Emissions,
             RT-CH-110a.1. Percentage       Covered      under                                -                                126
                           Emissions-Limiting Regulations
Greenhouse
Gas                        Discussion of Long- and Short-
Emissions                  Term Strategy or Plan to Manage
             RT-CH-110a.2. Scope 1 Emissions, Emissions                                       -                                120
                           Reduction Targets, and an Analysis of
                           Performance Against Those Targets
                                                                     The disclosed data and information have not yet
                         (1)    Total    Energy    Consumed,          reflected full disclosure. Currently, Avian Brands
Energy                   (2) Percentage Grid Electricity,            is in the process of developing a more structured
           RT-CH-130a.1.                                                                                                      121-122
Management               (3) Percentage Renewable And                  recording and reporting system to ensure data
                         (4) Total Self-Generated Energy              completeness and accuracy in accordance with
                                                                                    established indicators.
                             (1) Total Water Withdrawn, (2) Total
                             Water Consumed; Percentage of Each
             RT-CH-140a.1.                                                                    -                               123-124
                             in Regions with High or Extremely
                             High Baseline Water Stress
                         Number of incidents of non-
Water
                         compliance associated with water
Management RT-CH-140a.2.                                                                      -                                123
                         quality permits, standards and
                         regulations
                           Description of water management
             RT-CH-140a.3. risks and discussion of strategies and                             -                                123
                           practices to mitigate those risks.
Hazardous
                         (1) Amount of Hazardous Waste
Waste      RT-CH-150a.1.                                                                      -                                130
                         Generated, (2) Percentage Recycled.
Management
                           Discussion of engagement processes
Community
             RT-CH-210a.1. to manage risks and opportunities                                  -                                 60
Relations
                           associated with community interests.
                                                                         Avian Brands has disclosed data related to
                           (1) Total recordable incident rate
                                                                      workplace accidents, covering both permanent
                           (“TRIR”) and (2) fatality rate for (a)
             RT-CH-320a.1.                                           and contract employees. However, the data in the         172-173
                           direct employees and (b) contract
Employee                                                            table is presented in aggregate, without distinction
                           employees
Health &                                                               between permanent and contract employees.
Safety                     Description of Efforts to Assess,
                           Monitor, and Reduce Exposure of
             RT-CH-320a.2.                                                                    -                                171
                           Employees and Contract Workers to
                           Long-Term (Chronic) Health Risks
Product
Design for                   Revenue from Products Designed for
             RT-CH-410a.1.                                                                    -                                144
Use-Phase                    Use-Phase Resource Efficiency
Efficiency




                                                                                                                                 203
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   To pic      Index No.              Name of Index              Threshold   Page
                            (1) Percentage of Products That
                            Contain Globally Harmonised System
Safety &                    of Classification and Labelling of
Environmental               Chemicals (GHS) Category 1 and 2
              RT-CH-410b.1.                                          -       99; 138
Management                  Health and Environmental Hazardous
for Chemicals               Substances, (2) Percentage of Such
                            Products That Have Undergone a
                            Hazard Assessment
Genetically                  Percentage of Products by Revenue
Modified      RT-CH-410c.1   That Contain Genetically Modified       -        119
Organisms                    Organisms (GMOs)
                            Discussion of corporate positions
Legal &
                            related to government regulations
Regulatory
              RT-CH-530a.1. or policy proposals that address         -       81; 88
Environmental
                            environmental and social factors
Management
                            affecting the industry.
Operational
Safety,
Emergency    RT-CH-540a.2. Number of transport incidents.            -        173
Preparedness
& Response




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                                                                             PT Avia Avian Tbk • 2024 Sustainability Report




List of Climate Disclosure
Standards Board (“CDSB”) Indexes
 Index No.                                         Name of Index                                                        Page
  REQ-01      Governance                                                                                               74; 115
  REQ-02      Management of Environmental and Social Policies, Strategies, and Targets                                  34-36
  REQ-03      Business Risks and Opportunities                                                                          81-91
  REQ-04      Sources of Environmental and Social Impacts                                                             125-126
  REQ-05      Comparative Analysis and Performance                                                                       126
  REQ-06      Sustainability Prospects                                                                                   81
  REQ-07      Organizational Limitations                                                                                  2
  REQ-08      Reporting Policy                                                                                            2
  REQ-09      Reporting Period                                                                                            2
  REQ-10      Restatement                                                                                                 2
  REQ-11      Compliance                                                                                                  2
  REQ-12      Assurance                                                                                                2; 188




List of Task Force on Climate-related
Financial Disclosure (“TCFD”) Indexes
 Index No.                                         Name of Index                                                        Page
                                                          Governance
TCFD GOV.a    Describe the Board's Oversight of Climate-related Risks and Opportunities                                   80
              Describe Management's Role in Assessing and Managing Climate-Related Risks and
TCFD GOV.b                                                                                                                80
              Opportunities
                                                            Strategy
              Describe the Climate-Related Risks and Opportunities the Organization Has Identified Over
TCFD STRA.a                                                                                                               37
              the Short, Medium, And Long Term
              Describe the Impact of Climate-Related Risks and Opportunities on the Organization's
TCFD STRA.b                                                                                                               37
              Businesses, Strategy, and Financial Planning
              Describe the Resilience of the Organization's Strategy, Taking into Consideration Different
TCFD STRA.c                                                                                                               37
              Climate-Related Scenarios, Including a 2°c or Lower Scenario
                                                       Risk Management
TCFD RISK.a   Describe the Organization’s Processes for Identifying and Assessing Climate-related Risks                 88-91
TCFD RISK.b   Describe the Organization’s Processes for Managing Climate-related Risks                                  88-91
              Describe How Processes for Identifying, Assessing, and Managing Climate-Related Risks are
TCFD RISK.c                                                                                                             88-91
              Integrated into the Organization’s Overall Risk Management
                                                      Metrics and Targets
              Disclose the Metrics Used by the Organization to Assess Climate-Related Risks and
TFCD MET.a                                                                                                              88-91
              Opportunities in line with its Strategy and Risk Management Process
              Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 Greenhouse Gas (GHG) Emissions and
TCFD MET.b                                                                                                              88-91
              the Related Risks
              Describe the Targets Used by the Organization to Manage Climate-Related Risks and
TCFD MET.c                                                                                                              88-91
              Opportunities and Performance Against Targets




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Names mentioned 51 people and organisations named in the text · linked when the evidence is strong

linked org Avia Avian Tbk p.3 ×260
linked person WIJONO TANOKO · President Director p.9 ×3
linked org PT Tancorp Surya Sentosa p.21
linked org PT Wahana Lancar Rejeki p.21
linked person Robert Christian Tanoko · Director p.21 ×2
linked person Hermanto Tanoko · President Commissioner p.77
linked person Ruslan Tanoko · Vice President Director p.77
linked person Kurnia Hadi Sinanto · Director p.77
linked person Angelica Tanisia Jozar · Director p.77 ×2
possible org Bursa Efek Indonesia p.21
unresolved org Financial Services Authority p.4 ×7
unresolved org PT Tirtakencana Tatawarna p.4
unresolved org PT Tirtakencana Batamindo p.4
unresolved org Yayasan This p.12
unresolved org Ministry of Environment and Forestry p.14
unresolved org Indonesia Stock Exchange p.14 ×4
unresolved person Setiabudhi p.20
unresolved org Minister of Justice p.20
unresolved org Malang District Court p.20
unresolved org PT Bangun Bersama p.28
unresolved org PT Tirtakencana p.28 ×2
unresolved org PT Multipro Paint p.28
unresolved org PT Solusi Rumah Praktis Solusindo p.28
unresolved org PT Tirtakencana Batamindo Total Assets Before Operational Name p.28
unresolved org PT Tirtakencana Desa Wadungasih p.28
unresolved — Desa Wadungasih, Kec. Buduran, p.28
unresolved org PT Multipro p.28
unresolved org PT Tirtakencana Kota Batam p.28
unresolved org PT Bangun p.28
unresolved person Eko Hajar Prakoeswo p.47
unresolved org Yayasan Kehati p.48 ×2
unresolved org Ministry of Industry p.49 ×2
unresolved org Yayasan Keanekaragaman p.50
unresolved org Ministry of Environment p.50
unresolved org PT Lloyd’s Register Indonesia p.52 ×8
unresolved org Information Security Intertek Certification Limited p.52
unresolved org LRQA Limited p.52 ×15
unresolved org Safety LRQA Limited p.52
unresolved org PT. Lloyd's Register Indonesia Issued p.52
unresolved org LRQA Limited LRQA Group Limited p.52 ×2
unresolved org LRQA'. LRQA Group Limited p.52 ×2
unresolved org LRQA Group Limited p.52 ×4
unresolved org PT. Lloyd's Register Indonesia Area Operations Manager p.52
unresolved org Ministry of Industry Supersilk p.53
unresolved org Kementerian Perindustrian Republik Indonesia p.56 ×36
unresolved person Male · President Commissioner p.77 ×9
unresolved person Female · Director p.77
unresolved org Komisi Pengawas Persaingan p.98
unresolved org KPPU p.98
unresolved org Minister of Industry p.101

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