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           Untuk Dicermati
           Disclaimer




    Untuk Dicermati
    Disclaimer

    Dokumen ini merupakan Laporan Keberlanjutan               This document constitutes the Sustainability
    PT ESSA Industries Indonesia Tbk. (Perseroan) yang        Report of PT ESSA Industries Indonesia Tbk. (the
    menyajikan informasi secara komprehensif mengenai         “Company”), presenting a comprehensive overview
    kinerja dan pencapaian keberlanjutan sepanjang tahun      of its sustainability performance and achievements
    2025. Laporan ini disusun sebagai bentuk transparansi     throughout 2025. This Report is prepared as part of
    kepada seluruh pemangku kepentingan atas upaya            the Company’s commitment to transparency, providing
    Perseroan dalam mengelola aspek lingkungan, sosial,       stakeholders with insights into how environmental,
    dan tata kelola.                                          social, and governance (ESG) aspects are managed.


    Informasi yang disajikan dalam Laporan ini didasarkan     The information presented in this Report is based on
    pada hasil analisis internal, didukung oleh data yang     internal analysis, supported by verified data, and derived
    telah diverifikasi, serta mengacu pada berbagai sumber    from relevant and reliable sources and documentation.
    dan dokumen yang relevan dan dapat dipercaya.             The reporting scope covers the Company’s operations,
    Cakupan pelaporan mencakup kegiatan operasional           including its subsidiary PT Panca Amara Utama (PAU),
    Perseroan, termasuk entitas anak PT Panca Amara           which operates the Banggai Ammonia Plant (BAP)
    Utama (PAU) yang mengoperasikan Pabrik Amoniak            in Banggai, Central Sulawesi, as well as the Liquefied
    Banggai (BAP) di Banggai, Sulawesi Tengah, serta unit     Petroleum Gas (LPG) Plant in Palembang operated by
    operasional Liquefied Petroleum Gas (LPG) Plant di        the Company (EII).
    Palembang yang dikelola oleh Perseroan (EII).


    Dalam Laporan ini, istilah “ESSA”, “Perseroan”, atau      Throughout this Report, the terms “ESSA”, the
    “Kami” digunakan secara bergantian untuk merujuk          “Company”, or “we” are used interchangeably to refer
    pada PT ESSA Industries Indonesia Tbk. beserta entitas    to PT ESSA Industries Indonesia Tbk. and its controlled
    yang berada dalam kendali operasionalnya, kecuali         operations, unless otherwise stated.
    dinyatakan lain.


    Laporan ini juga memuat pernyataan yang bersifat          This Report also contains forward-looking statements
    pandangan ke depan (forward-looking statements),          that reflect the Company’s expectations and plans for
    yang mencerminkan ekspektasi dan rencana Perseroan        future developments. These statements are subject to
    terhadap perkembangan di masa mendatang.                  various assumptions, risks, and uncertainties, including
    Pernyataan tersebut mengandung berbagai asumsi yang       but not limited to market dynamics, climate change, and
    dipengaruhi oleh risiko dan ketidakpastian, termasuk      social and geopolitical conditions. Accordingly, actual
    namun tidak terbatas pada dinamika pasar, perubahan       results may differ from those expressed or implied in
    iklim, serta kondisi sosial dan geopolitik. Oleh karena   such statements.
    itu, hasil aktual di masa depan dapat berbeda dari
    proyeksi yang disampaikan dalam Laporan ini.


    Seluruh data numerik dalam Laporan ini, baik              All numerical data presented in this Report, whether
    yang disajikan dalam bentuk tabel maupun grafik,          in tables or charts, follow the standard numerical
    menggunakan standar penulisan angka yang berlaku di       formatting conventions applied in Indonesia.
    Indonesia.




1          20 Laporan Keberlanjutan                                                            PT ESSA Industries Indonesia Tbk
           25 Sustainability Report
Page 3
              Daftar Isi
              Table of Contents




    Daftar Isi
      Table of Contents


    Untuk Dicermati | Disclaimer                              1    Pengelolaan Sumber Daya Manusia
                                                                                                                                  80
                                                                   Human Resources Management
    Daftar Isi | Table of Contents                            2
                                                                    Pendekatan Pengelolaan SDM
    Penjelasan Tema | Theme Description                       3                                                                   81
                                                                    Human Resources Management Approach
      Where Purpose Takes Root                                      Profil Karyawan Kami | Our Employees Profile                  84
                                                              4
      Where Purspose Takes Root
                                                                    Manajemen Talenta dan Retensi
    Sambutan CEO | Message from the CEO                       13                                                                  86
                                                                    Talent Management and Retention
    Tentang ESSA                                                    Pengembangan Kompetensi dan Manajemen Kinerja
                                                              17
    About ESSA                                                      Competency Development and Performance                        89
                                                                    Management
     Profil Perusahaan | Company Identity                     18
                                                                    Remunerasi, Kesejahteraan, dan Kesetaraan
     Nilai, Visi, dan Misi Perusahaan                                                                                             92
                                                              20    Remuneration, Welfare, and Equality
     Company Values, Vision, and Mission
                                                                    Praktik Ketenagakerjaan dan Hubungan Industrial
     Komposisi Pemegang Saham dan Struktur                                                                                        96
                                                              21    Labor Practices and Industrial Relations
     Shareholdings Composition and Corporate
                                                                    Kesehatan dan Keselamatan Kerja (K3)
     Kegiatan Usaha dan Produk Utama                                                                                              97
                                                              22    Occupational Health and Safety (OHS)
     Business Activities and Key Products
                                                                   Keterlibatan dan Pengembangan Masyarakat
     Kinerja Bisnis | Business Performance                    25                                                                 101
                                                                   Keterlibatan dan Pengembangan Masyarakat
     Kontribusi Ekonomi | Economic Contribution               28    Pendekatan Pengembangan Masyarakat
                                                                                                                                 102
     Sertifikasi, Penghargaan, dan Keanggotaan dalam                Community Development Approach
     Asosiasi                                                 30    Kinerja Program Pengembangan Masyarakat
     Certification, Awards, and Memberships in Associations                                                                      104
                                                                    Community Development Program Performance
    Manajemen Keberlanjutan | Sustainability Highlights       35
                                                                    Praktik Sosial pada Pemasok
                                                                                                                                 117
     Kerangka Pengelolaan Berkelanjutan                             Social Practices in the Supply Chain
                                                              36
     Sustainability Management Framework                           Tata Kelola Perusahaan yang Baik
                                                                                                                                 119
     Tata Kelola dan Pengawasan Keberlanjutan                      Good Corporate Governance
                                                              38
     Sustainability Governance Structure and Overnight             Tata Kelola Perusahaan yang Baik
                                                                                                                                 120
     Arah Strategi Keberlanjutan                                   Good Corporate Governance
                                                              40
     Sustainability Strategic Direction                            Etika Bisnis | Business Ethics                                124
     Keterlibatan Pemangku Kepentingan
                                                              41   Tentang Laporan Ini | About This Report                       130
     Stakeholder Engagement
                                                                   Standar dan Prinsip Pelaporan
     Penilaian Materialitas | Materiality Assesment           42                                                                 131
                                                                   Reporting Standards and Principles
     Topik Material | Material Topics                         44
                                                                   Ruang Lingkup dan Batasan Laporan
                                                                                                                                 132
     Pengelolaan Risiko Keberlanjutan                              Report Scope and Boundaries
                                                              47
     Sustainability Risk Management
                                                                   Topik Material dan Referensi Pengungkapan
                                                                                                                                 133
     Kontribusi terhadap Tujuan Pembangunan                        Material Topics and Disclosure References
     Berkelanjutan                                            48   Penyusunan dan Tinjauan Laporan
     Contribution to Sustainable Development Goals                                                                               135
                                                                   Report Preparation and Review
     Perjalanan Keberlanjutan ESSA
                                                              49   Umpan Balik dan Kontak | Feedback and Contact                 136
     Our Sustainability Journey
                                                                   Lampiran
    Pengelolaan dan Perlindungan Lingkungan
                                                              50   Appendix
    Environmental Stewardship
     Pendekatan Pengelolaan Lingkungan ESSA                        Tabel Data | Data Table                                       138
                                                              51
     Environment Management Service                                Indeks POJK | POJK Index                                      156
     Manajemen Emisi dan Energi
                                                              52   Indeks GRI | GRI Index                                        160
     Emission and Energy Management
                                                                   Formulir Umpan Balik | Feedback Form                          167
     Pengelolaan Limbah | Waste Management                    64

     Keanekaragaman Hayati | Biodiversity                     76




2            20 Laporan Keberlanjutan                                                                   PT ESSA Industries Indonesia Tbk
             25 Sustainability Report
Page 4
              Penjelasan Tema
              Theme Description




    Where Purpose Takes Root
    Tema tahun 2025, “Where Purpose Takes Root”,
    mencerminkan fase penguatan fondasi keberlanjutan
    ESSA. Fokus tahun ini diarahkan pada penataan tata
    kelola, penyempurnaan sistem internal, dan penegasan
    arah strategis yang mendukung keberlanjutan jangka
    panjang.


    Sepanjang periode pelaporan, Perseroan melakukan
    pembaruan kebijakan dan kode etik tingkat grup,
    melanjutkan pengembangan sistem digital untuk
    mendukung pengelolaan data dan efisiensi operasional,
    serta melakukan kajian teknis atas inisiatif energi rendah
    karbon. Langkah-langkah ini merupakan bagian dari
    proses bertahap untuk memperkuat kesiapan organisasi
    dalam mengintegrasikan aspek ekonomi, lingkungan, dan
    sosial ke dalam pengambilan keputusan.


    Perseroan menyadari bahwa implementasi keberlanjutan
    memerlukan waktu dan konsistensi. Melalui penguatan
    struktur dan sistem yang mendasar, ESSA membangun
    arah yang lebih terstruktur menuju praktik bisnis yang
    bertanggung jawab dan berkelanjutan.

    The 2025 theme, “Where Purpose Takes Root,” reflects a
    phase of strengthening ESSA’s sustainability foundation.
    This year’s focus is directed toward reinforcing governance
    structures, refining internal systems, and sharpening the
    strategic direction to support long-term sustainability.


    Throughout the reporting period, the Company updated
    its group-level policies and code of conduct, continued
    the development of digital systems to enhance data
    management and operational efficiency, and conducted
    technical assessments of low-carbon energy initiatives.
    These efforts form part of a gradual process to strengthen
    organizational readiness in integrating economic,
    environmental, and social considerations into decision-
    making.


    The      Company      recognizes     that    sustainability
    implementation requires time and consistency. By
    reinforcing its foundational structures and systems, ESSA
    is building a more structured pathway toward responsible
    and sustainable business practices.




3            20 Laporan Keberlanjutan                             PT ESSA Industries Indonesia Tbk
             25 Sustainability Report
Page 5
              Ikhtisar Kinerja Keberlanjutan 2025
              2025 Sustainability Performance Highlights




    Kinerja Bisnis                                [POJK-B.1]



       Business Performance


    Total Produksi
    Total Production

                         LPG                                   Kondensat | Condensate               Amoniak | Ammonia

                         64.591 MT                             138.858 bbl                          748.274 MT
                              3,37%                               5,99%                                 1,46%
                         dibandingkan 2024                     dibandingkan 2024                    dibandingkan 2024
                         compared to 2024                      compared to 2024                     compared to 2024


    Total Penjualan
    Total Sales

                         LPG                                   Kondensat | Condensate               Amoniak | Ammonia

                         64.811 MT                             138.422 bbl                          756.368 MT
                              12,19%                              3,92%                                 0,35%
                         dibandingkan 2024                     dibandingkan 2024                    dibandingkan 2024
                         compared to 2024                      compared to 2024                     compared to 2024


    Nilai Ekonomi yang Dihasilkan
    Economic Value Generated


                         Pendapatan | Revenue                              Laba Bersih Tahun Berjalan | Net Profit for the Year

                         295.014.929 USD                                   55.066.895 USD
                              2,12% dibandingkan 2024
                                    compared to 2024
                                                                               8,96% dibandingkan 2024
                                                                                     compared to 2024




                         Pasar Ekspor | Export Market                      Pasar Domestik | Domestic Market

                         255.428.074 USD                                   39.586.855 USD
                              0,35% dibandingkan 2024
                                    compared to 2024
                                                                               12,19% dibandingkan 2024
                                                                                      compared to 2024




    Nilai Ekonomi yang Didistribusikan
    Economic Value Distributed


                         Kontribusi ke Negara melalui Pajak
                                                                                   Investasi Sosial | Social Investment
                         Contribution to the State through Taxes

                         1.935.585 USD                                             IDR 5.667.223.682




4           20 Laporan Keberlanjutan                                                                     PT ESSA Industries Indoneisa Tbk
            25 Sustainability Report
Page 6
                 Ikhtisar Kinerja Keberlanjutan 2025
                 2025 Sustainability Performance Highlights




    Kinerja Lingkungan                                                   [POJK-B.2]



      Environmental Performance


    PROPER
    Program     Penilaian   Peringkat     Kinerja   Perusahaan   dalam                The Corporate Performance Rating Program in Environmental
    Pengelolaan Lingkungan Hidup (PROPER) yang diselenggarakan                        Management      (PROPER)       organized       by    the     Ministry    of
    oleh Kementerian Lingkungan Hidup.                                                Environment.



         PROPER Biru untuk Palembang LPG Plan                      PROPER Hijau untuk Banggai Ammonia Plant*
         PROPER Blue for Palembang LPG Plantt                      PROPER Green for Banggai Ammonia Plant*

         Perolehan peringkat yang menunjukkan                      Perolehan peringkat yang menunjukkan kinerja pengelolaan
         kepatuhan terhadap seluruh regulasi                       lingkungan yang melampaui kepatuhan terhadap regulasi yang
         lingkungan yang berlaku.                                  berlaku, termasuk penerapan sistem pengelolaan lingkungan
         A rating that indicates full compliance                   yang efektif dan upaya efisiensi sumber daya secara
         with all applicable environmental                         berkelanjutan.
         regulations.                                              A rating that indicates environmental management
                                                                   performance beyond regulatory compliance, including the
                                                                   implementation of effective environmental management
                                                                   systems and continuous resource efficiency efforts.
                                                                                            * Pengumuman pada April 2026 untuk periode penilaian 2024-2025
                                                                                              Announcement in April 2026 for the assessment period 2024-2025




    Pengelolaan Energi dan Emisi
    Energy and Emissions Management


          Konsumsi Energi Konsolidasi                                                                     6.111.253,96 GJ
          Consolidated Energy Consumption                                                                 relatif stabil dibandingkan 2024
                                                                                                          relatively stable compared to 2024




          Konsumsi Energi | Energy Consumption
                             Palembang LPG Plant                                                      Banggai Ammonia Plant

                             628.770,22 GJ                                                            5.482.483,74 GJ
                                  2,18% dibandingkan 2024
                                        compared to 2024
                                                                                                            0,96% dibandingkan 2024
                                                                                                                  compared to 2024


    Intensitas Energi
    Energy Intensity


                             Palembang LPG Plant                                                      Banggai Ammonia Plant

                             7,90 GJ/MT                                                               7,35 GJ/MT
                             produk LPG dan Kondensat                                                 produk amoniak
                             of LPG and condensate products                                           of ammonia products


                                  3,5%         dibandingkan 2024
                                               compared to 2024
                                                                                                      relatif stabil dibandingkan 2024
                                                                                                      relatively stable compared to 2024




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              Ikhtisar Kinerja Keberlanjutan 2025
              2025 Sustainability Performance Highlights




    Efisiensi Energi
    Energy Efficiency


                         Banggai Ammonia Plant                         Dihasilkan dari 19 implementasi inisiatif efisiensi energi utama

                         1.082.869,12 GJ
                                                                       Generated from the implementation of 19 key energy
                                                                       efficiency initiatives


    Emisi GRK
    GHG Emissions


                          Palembang LPG Plant                                        Banggai Ammonia Plant

                          35.284,71 ton tCO₂e                                        1.233.814,51 ton CO₂e
                               2,19% dibandingkan 2024
                                     compared to 2024
                                                                                     stabil dibandingkan 2024
                                                                                     relatively stable compared to 2024



                          99,85%               Emisi Cakupan 1
                                               Scope 1 Emissions                      99,98%             Emisi Cakupan 1
                                                                                                         Scope 1 Emissions



                          0,15%                Emisi Cakupan 3
                                               Scope 3 Emissions                      0,02%              Emisi Cakupan 3
                                                                                                         Scope 3 Emissions



    Intensitas Emisi GRK
    GHG Emissions Intensity

                          Palembang LPG Plant                                        Banggai Ammonia Plant

                          0,44 ton CO₂e                                              1,65 ton CO₂e
                               2,33% dibandingkan 2024
                                     compared to 2024
                                                                                         1,20% dibandingkan 2024
                                                                                               compared to 2024


    Pengurangan Emisi GRK
    GHG Emissions Reduction



                          Banggai Ammonia Plant                                   95,44%                          4,56%
                          75.662,89 ton CO₂e                                      Emisi Cakupan 1
                                                                                  Scope 1 Emissions
                                                                                                                 Emisi Cakupan 3
                                                                                                                 Scope 3 Emissions


                          19 implementasi inisiatif efisiensi energi di Banggai Ammonia Plant
                          19 energy efficiency initiative implementations at Banggai Ammonia Plant


    Emisi Non-GRK
    Non-GHG Emissions


        Beban Pencemar Udara Non-GRK | Non-GHG Air Pollutant Load

                          Palembang LPG Plant                                               Banggai Ammonia Plant

                          54,01 Ton | tons                                                  297,97 Ton | tons
                          Tidak terdapat ketidakpatuhan terhadap baku mutu kualitas udara di 2025
                          No non-compliance with ambient air quality standards was recorded in 2025




6           20 Laporan Keberlanjutan                                                                          PT ESSA Industries Indoneisa Tbk
            25 Sustainability Report
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                 Ikhtisar Kinerja Keberlanjutan 2025
                 2025 Sustainability Performance Highlights




    Transisi Iklim
    Climate Transition
    Progres Pengembangan Produk Blue Ammonia dan Sustainable Aviation Fuel (SAF)
    Progress on the Development of Blue Ammonia and Sustainable Aviation Fuel (SAF) Products


         Blue Ammonia                                                            SAF

             Kajian transformasi fasilitas amoniak eksisting                          Fase awal: penetapan teknologi HEFA
             Assessment of transformation of existing                                 Early development phase: selection of HEFA
             ammonia facilities                                                       technology

             Potensi penerapan Carbon Capture and Storage                             Rencana kapasitas: ±200.000 MT/tahun
             (CCS)                                                                    Planned capacity: ±200,000 MT/year
             Potential implementation of Carbon Capture and
             Storage (CCS)                                                            Potensi penurunan emisi hingga 80% dalam
                                                                                      perspektif siklus hidup
             Penyelesaian  studi   kelayakan      awal   dan                          Potential emissions reduction of up to 80%
             pengukuran emisi GRK                                                     on a life-cycle basis
             Completion of preliminary feasibility study and
             GHG emissions assessment

             Potensi penangkapan emisi: ±0,9 juta ton
             CO₂/tahun
             Potential emissions capture: ±0.9 million tons of
             CO₂/year



    Pengelolaan Air dan Efluen
    Water and Effluent Management
    Konsumsi Air
    Water Consumption


                              Palembang LPG Plant                                           Banggai Ammonia Plant

                              10,0                                                          1.040,74
                              megaliter konsumsi air untuk non proses di 2025               megaliter konsumsi air proses dan non proses
                              megalitres of water consumption for non-process               di 2025
                              use in 2025                                                   megalitres of water consumption for process and
                                                                                            non-process use in 2025

                                  76,06% dibandingkan 2024
                                         compared to 2024
                                                                                                2,4% dibandingkan 2024
                                                                                                     compared to 2024


    Pelepasan Efluen
    Effluent Discharge


                              Palembang LPG Plant                                           Banggai Ammonia Plant

                              0,32 ML                                                       172.984,82 ML
                                   11,11% dibandingkan 2024
                                          compared to 2024
                                                                                                 2,9%         dibandingkan 2024
                                                                                                              compared to 2024


                             Tidak terdapat insiden tumpahan dan ketidakpatuhan terhadap baku mutu parameter kualitas air limbah di 2025
                             No spill incidents or non-compliance with wastewater quality standards were recorded in 2025




                                                                                                                 Laporan Keberlanjutan 20
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                                                                                                                   Sustainability Report 25
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             Ikhtisar Kinerja Keberlanjutan 2025
             2025 Sustainability Performance Highlights




    Pengelolaan Limbah
    Waste Management
    Limbah B3
    Hazardous Waste (B3)


        Timbulan Limbah B3 | Hazardous Waste (B3) Generated

                          Palembang LPG Plant                                     Banggai Ammonia Plant

                          27,00 ton | tons                                        104,43 ton | tons
                               5,92% dibandingkan 2024
                                     compared to 2024
                                                                                     35,79% dibandingkan 2024
                                                                                            compared to 2024

                          85,2% merupakan  oli bekas
                                comprised used oil
                                                                                  59,4% berasal dari limbah proses
                                                                                        produksi dan utilitas
                                                                                             originated from production
                                                                                             process and utilities waste



    Sampah Domestik (Non-B3)
    Domestic Waste (Non-B3)


        Timbulan Sampah Domestik (Non-B3) | Domestic Waste (Non-B3) Generated

                                                          Banggai Ammonia Plant

                                                          138,44 ton | tons                4,88 dibandingkan 2024
                                                                                                compared to 2024




    Keanekaragaman Hayati
    Biodiversity



                          2.400                                                         46
                          batang mangrove ditanam melalui                               Burung Maleo dilepasliarkan
                          Program MORO (Mangrove untuk                                  di tahun 2025
                          Restorasi Oseanik)                                            Maleo Bird released in 2025
                          mangrove seedlings planted through
                          the MORO Program (Mangrove for
                          Ocean Restoration)




8           20 Laporan Keberlanjutan                                                               PT ESSA Industries Indoneisa Tbk
            25 Sustainability Report
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                 Ikhtisar Kinerja Keberlanjutan 2025
                 2025 Sustainability Performance Highlights




    Kinerja Sosial                                        [POJK-B.3]



          Social Performance


    Pengelolaan Sumber Daya Manusia
    Human Resources Management


           Jumlah Karyawan
           Total Employees
                                        479                             448 laki-laki
                                                                            male                                    31 perempuan
                                                                                                                       female
                                                                        (93,53%)                                    (6,47%)

           Permanen                                                                  Kontrak
           Permanent (PKWTT*)                                                        Contract (PKWT*)

           412 karyawan
               employees
                                                    5,53%                            67 karyawan
                                                                                        employees
                                                                                                                        15,19%
                                                    dibandingkan 2024                                                   dibandingkan 2024
                                                    compared to 2024                                                    compared to 2024
           *Perjanjian Kerja Waktu Tidak Tertentu                                    *Perjanjian Kerja Waktu Tertentu
           Indefinite-Term Employment Agreement                                      Fixed-Term Employment Agreement




           Tingkat Pergantian Karyawan
           Employee Turnover Rate
                                                            8%           2%     dibandingkan 2024
                                                                                compared to 2024



           Total Jam Pelatihan                 Total karyawan yang Mengikuti Pelatihan          Rata-rata jam pelatihan per karyawan
           Total Training Hours                Total Employees Trained                          Average Training Hours per Employee

           6.173 jam
                 hours                          243 karyawan
                                                    employees                                    77,3 jam
                                                                                                      hours



    Kesehatan dan Keselamatan Kerja
    Occupational Health and Safety


           NIHIL Kecelakaan Kerja
           ZERO Workplace Accidents (Zero Accident)



           Jumlah Jam Kerja               Palembang LPG Plant                             Banggai Ammonia Plant
           Aman
           Safe Working
           Hours
                                          6.300.000 jam
                                                    hours
                                                                                          1.589.130 jam
                                                                                                    hours


    Hak Asasi Manusia
    Human Rights


           NIHIL kasus pelanggaran HAM sepanjang 2025
           ZERO human rights violation cases throughout 2025




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             Ikhtisar Kinerja Keberlanjutan 2025
             2025 Sustainability Performance Highlights




     Hubungan Masyarakat
     Community Relations

       Investasi Sosial melalui Program Pengembangan
       Masyarakat (PPM) oleh Banggai Ammonia Plant
       Social Investment through the Community Development                      IDR 5.667.223.682
       Program (PPM) by Banggai Ammonia Plant



       Dukungan Infrastruktur
       Infrastructure Support                             IDR 1,7   miliar untuk perbaikan jalan 3,1 km
                                                                    billion for the improvement of 3.1 km of roads




       Ekonomi | Economic Impact


       10                                                       291
       BUMDes didampingi dalam                                  peserta mengikuti lokakarya
       pengembangan usaha berbasis komoditas lokal              penguatan kapasitas kelembagaan
       village-owned enterprises (BUMDes) supported             participants attended institutional
       in developing local commodity-based businesses           capacity-building workshops


           15%                                                      10
       peningkatan pendapatan bagi ±70%                         biaya usaha pertanian melalui subsidi
       anggota kelompok tani                                    pupuk organik
       increase in income for approximately                     reduction in agricultural operating costs
       70% of farmer group members                              through organic fertilizer subsidies




       Pendidikan | Education


       96                                                       200
       siswa mendapatkan dukungan                               guru mengikuti program pelatihan
       transportasi sekolah harian                              dan peningkatan kapasitas
       students received daily school                           teachers participated in training and
       transportation support                                   capacity-building programs


       160                                                      9
       siswa dijangkau melalui Program                          institusi pendidikan terlibat dalam
       Sahabat Mengajar                                         program edukasi
       students reached through the                             educational institutions participated in
       Sahabat Mengajar Program                                 education programs




10          20 Laporan Keberlanjutan                                                          PT ESSA Industries Indoneisa Tbk
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                  Ikhtisar Kinerja Keberlanjutan 2025
                  2025 Sustainability Performance Highlights




          Kesehatan | Health


          80                                                                56
          kader kesehatan mendapatkan pelatihan                             balita menerima intervensi gizi (PMT)
          community health cadres received                                  children under five received
          training                                                          nutritional intervention (PMT)



          IDR 70 juta | million
          dukungan alat dan layanan kesehatan masyarakat
          in support for community health equipment and services




          Lingkungan berbasis Masyarakat | Community-Based Environmental Programs


          IDR 220 juta | million
          dukungan pengelolaan lingkungan masyarakat
          in support for community environmental management


          2.374 ton | tons                                                  2.500
          limbah dimanfaatkan melalui Program                               mangrove ditanam di wilayah pesisir
          TUKAR                                                             mangroves planted in coastal areas
          of waste utilized through the TUKAR Program



          Bantuan Sosial dan Keagamaan | Social and Religious Support


          IDR 346,5                     juta
                                        million
                                                                            255
          total dukungan sosial & keagamaan                                 paket sembako disalurkan
          in total social and religious support                             primary needs packages distributed



          9                                                                 4
          fasilitas ibadah didukung                                         kegiatan budaya difasilitasi
          places of worship supported                                       cultural activities facilitated



      Rantai Pasok
      Supply Chain

           Total Pemasok Lokal | Total Local Suppliers

            PT EII (PT ESSA Industries Indonesia -                  PT PAU (PT Panca Amara Utama -
            Palembang LPG Plant                                     Banggai Ammonia Plant)

           83,5%                    264 dari total jumlah pemasok
                                        out of the total number     85%                 418 dari total jumlah pemasok
                                                                                            out of the total number
                                             of suppliers                                      of suppliers
           pemasok local                                            pemasok local
           local suppliers                                          local suppliers




                                                                                                          Laporan Keberlanjutan 20
11   PT ESSA Industries Indoneisa Tbk
                                                                                                            Sustainability Report 25
Page 13
                  Ikhtisar Kinerja Keberlanjutan 2025
                  2025 Sustainability Performance Highlights




     Kinerja Tata Kelola
         Governance Performance


     Tata Kelola Perusahaan
     Corporate Governance
     Tata Kelola Perusahaan
     Corporate Governance



           17% (1(1 orang)
                    individual)
                                             representasi Perempuan dalam susunan Dewan Komisaris
                                             female representation on the Board of Commissioners



     Etika Bisnis dan Kepatuhan
     Business Ethics and Compliance


           Kode Etik secara resmi
           disahkan dan diimplementasikan
                                                                           25
           Code of Conduct formally                                        Batch Pelatihan terkait Etika
           established and implemented                                     Ethics Training Batches Conducted


           0                                                               0
           Insiden Korupsi                                                 Pelanggaran Etika
           Corruption Incidents                                            Ethics Violations



     Transformasi Digital
     Digital Transformation


                               Sistem Informasi Darwinbox dan                  Darwinbox Information System and
                               Learning Management System Docebo               Docebo Learning Management System
                               diluncurkan pada 2025 sebagai                   launched in 2025 as part of ESSA’s
                               transformasi ESSA ke sistem digital             transformation toward an integrated
                               terintegrasi                                    digital system




                                                                                                    Laporan Keberlanjutan 20
12   PT ESSA Industries Indoneisa Tbk
                                                                                                      Sustainability Report 25
Page 14
             Sambutan CEO
             Message from the CEO




     Sambutan CEO                      [POJK-D.1][GRI 2-22]



       Message from The CEO




     KANISHK LAROYA
     Presiden Direktur & CEO
     President Director & CEO




13          20 Laporan Keberlanjutan                          PT ESSA Industries Indonesia Tbk
            25 Sustainability Report
Page 15
                  “
                 Sambutan CEO
                 Message from the CEO




                                  “Bagi ESSA, keberlanjutan tidak terpisah dari kinerja
                                  bisnis. Hal ini tercermin dalam cara kami membangun
                                  ketahanan melalui penetapan prioritas yang jelas,
                                  pelaksanaan yang disiplin, dan pertumbuhan yang
                                  bertanggung jawab.”

                                  “For ESSA, sustainability is not separate from business performance. It
                                  is reflected in how we build resilience through clear priorities, disciplined
                                  execution, and responsible growth.”




     Laporan Keberlanjutan ESSA tahun 2025 mengusung tema                 This year, ESSA’s Sustainability Report is presented under
     Where Purpose Takes Root yang mencerminkan keyakinan                 the theme Where Purpose Takes Root—reflecting our
     kami bahwa ketahanan jangka panjang dibangun                         belief that long-term resilience is built through clear
     melalui arah yang jelas, disiplin dalam pelaksanaan, dan             priorities, disciplined execution, and responsible growth.
     pertumbuhan yang bertanggung jawab.


     Di tengah ketidakpastian global, volatilitas pasar energi,           Amid global uncertainty, energy market volatility, and
     serta meningkatnya ekspektasi terhadap tata kelola dan               rising expectations around governance and sustainability,
     keberlanjutan, ESSA tetap memusatkan perhatian pada                  ESSA remained focused on maintaining operational
     keandalan operasional, penguatan disiplin internal,                  reliability, strengthening internal discipline, and building a
     dan pembangunan bisnis yang semakin tangguh.                         more resilient business. These priorities also shaped how
     Fokus tersebut juga membentuk cara kami merespons                    we responded to evolving regulatory expectations and
     perkembangan regulasi sekaligus memperkuat integrasi                 laid the groundwork for a more structured integration of
     keberlanjutan secara lebih terstruktur di seluruh                    sustainability across the organization.
     organisasi.


     Bagi ESSA, keberlanjutan bukanlah agenda yang                        At ESSA, sustainability is closely linked to how we
     berdiri sendiri. Keberlanjutan melekat pada cara kami                manage the business for the long term. For a company
     mengelola bisnis jangka panjang. Sebagai perusahaan                  operating in a capital-intensive and highly regulated
     yang beroperasi di industri padat modal dan dikawal dan              industry, sustainable performance depends not only on
     diawasi dengan sangat oleh regulasi, kami memahami                   business results, but also on the strength of the systems,
     bahwa kinerja berkelanjutan tidak hanya ditentukan oleh              accountability, and operational discipline that support
     hasil usaha, tetapi juga oleh kekuatan sistem, akuntabilitas,        them. In this context, our sustainability implementation is
     dan disiplin operasional yang mendukungnya. Dalam                    reflected in the growing integration of ESG considerations
     konteks tersebut, penerapan keberlanjutan tercermin                  into decision-making and business management.
     dari semakin terintegrasinya pertimbangan ESG dalam
     pengambilan keputusan dan pengelolaan bisnis.


     Sepanjang 2025, kami terus memperkuat fondasi tersebut               Throughout 2025, we continued to strengthen these
     di seluruh organisasi. Kami menjaga stabilitas dan efisiensi         foundations across the organization. We maintained
     operasional, sekaligus meningkatkan disiplin proses,                 focus on operational stability and efficiency, while
     memperjelas akuntabilitas, dan memperkuat konsistensi                improving process discipline, clarifying accountability, and
     pelaksanaan di seluruh lini bisnis. Langkah ini menjadi              reinforcing consistency in execution across the business.
     semakin penting ketika ESSA menghadapi lingkungan                    These efforts were especially important as ESSA navigated
     eksternal yang makin kompleks, sambil mempersiapkan                  a more complex external environment while preparing for
     diri memasuki fase berikutnya dalam perjalanan                       the next phase of its sustainability journey.
     keberlanjutan perusahaan.




                                                                                                                                           2
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                                                                                                          Sustainability Report 25
Page 16
               Sambutan CEO
               Message from the CEO




     Sambutan CEO
        Message from The CEO



     Kinerja ESSA pada 2025 menunjukkan resiliensi bisnis inti     Our performance in 2025 reflected both the resilience of
     kami, sekaligus menggambarkan tantangan lingkungan            our core business and the more challenging operating
     usaha yang lebih dinamis sepanjang tahun. Pada 2025,          environment we faced during the year. In 2025, ESSA
     ESSA membukukan pendapatan sebesar USD 295 juta               recorded revenue of USD 295 million, profit before
     juta, laba sebelum pajak penghasilan sebesar USD 70,6         income tax of USD 70.6 million, and net profit for the
     juta, dan laba bersih tahun berjalan sebesar USD 55,1 juta.   year of USD 55.1 million. Although the achievement was
     Meskipun capaian tersebut lebih rendah dibandingkan           lower compared to the previous period, the Company’s
     periode sebelumnya, kinerja Perseroan tetap terjaga           performance remained resilient. ESSA ended the year with
     dengan baik. ESSA menutup tahun dengan struktur               a stronger balance sheet. Total equity rose by 5.4% to USD
     neraca yang lebih kuat. Total ekuitas meningkat 5,4%          583.6 million in 2025, while total liabilities fell sharply by
     menjadi USD 583,6 juta pada 2025, sementara total             55% to USD 62.9 million from USD in comparison with the
     liabilitas turun signifikan 55% menjadi hanya 62,9 juta       previous year.
     USD dibandingkan pada tahun sebelumnya.


     Dari sisi operasional, segmen amoniak tetap menjadi           Operationally, the ammonia segment remained the
     kontributor utama pendapatan Grup dengan porsi                Group’s main revenue contributor, accounting for
     sekitar 86,6% dari total pendapatan tahun 2025 atau           approximately 86.6% of total revenue in 2025 with
     sebesar USD 255,4 juta, relatif sejalan dengan tahun          USD 255.4 million, broadly in line with the previous
     sebelumnya. Sementara itu, segmen LPG dan processing          year. Meanwhile, the LPG and processing fee segment
     fee menyumbang USD 39,6 juta atau sekitar 13,4% dari          contributed USD 39.6 million, representing 13.4% of total
     total pendapatan, turun 12,2% secara tahunan.                 revenue and declining by 12.2% year-on-year.

     Di luar kinerja bisnis, ESSA juga terus memperkuat            Beyond business performance, ESSA also continued
     komitmennya pada aspek lingkungan, sosial, dan                to advance its environmental, social, and governance
     tata kelola. Dari sisi sosial, program pengembangan           commitments during the year. On the social front, our
     masyarakat kami berfokus pada pemberdayaan ekonomi,           community development programs focused on economic
     pendidikan, kesehatan, dukungan infrastruktur, serta          empowerment, education, health, infrastructure support,
     inisiatif lingkungan berbasis masyarakat. Program             and community-based environmental initiatives, reaching
     ini menjangkau kelompok-kelompok utama seperti                key groups such as local economic institutions, farmer
     kelembagaan ekonomi lokal, kelompok tani, guru, pelajar,      groups, teachers, students, and health volunteers.
     dan kader kesehatan. Yang tidak kalah penting, sepanjang      Importantly, there were no material community grievances
     2025 tidak terdapat keluhan masyarakat yang bersifat          or social disruptions affecting Company’s business
     material maupun gangguan sosial yang memengaruhi              continuity in 2025.
     keberlangsungan operasional Perseroan.


     Dari sisi lingkungan, ESSA terus memperkuat pengelolaan
     lingkungan yang bertanggung jawab melalui pendekatan          On the environmental front, ESSA continued to strengthen
     terintegrasi yang menghubungkan tata kelola, kepatuhan        responsible environmental management through an
     terhadap regulasi, dan pengendalian operasional.              integrated approach that links governance, regulatory
     Sepanjang 2025, Perseroan tetap fokus pada upaya              compliance, and operational control. Throughout 2025,
     efisiensi energi, pengelolaan emisi, pengelolaan air,         the Company maintained its focus on energy efficiency,
     dan pengendalian limbah. Pada saat yang sama, kami            emissions management, water stewardship, and waste
     terus meningkatkan sistem pemantauan serta disiplin           control, while continuing to improve monitoring systems
     operasional di seluruh lokasi. Upaya ini diperkuat oleh       and operational discipline across its sites. These efforts
     19 inisiatif efisiensi energi di Banggai Ammonia Plant        were supported by 19 energy efficiency initiatives at
     yang berkontribusi pada penurunan emisi GRK sebesar           Banggai Ammonia Plant, contributing to total GHG




15            20 Laporan Keberlanjutan                                                               PT ESSA Industries Indonesia Tbk
              25 Sustainability Report
Page 17
                 Sambutan CEO
                 Message from the CEO




     75.662,89 tCO₂e selama tahun berjalan, disertai dengan         year, alongside continued compliance with applicable air
     kepatuhan yang berkelanjutan terhadap standar emisi            emissions and wastewater quality standards.
     udara dan kualitas air limbah yang berlaku.


     ESSA     juga  terus   menempatkan      perlindungan           ESSA also continued to uphold biodiversity as part of
     keanekaragaman hayati sebagai bagian dari tanggung             its broader environmental responsibility. In 2025, the
     jawab lingkungan perusahaan. Pada 2025, Perseroan              Company advanced its conservation efforts through
     melanjutkan upaya konservasi melalui pelepasliaran 46          the release of 46 Maleo birds and supported coastal
     burung Maleo serta mendukung rehabilitasi ekosistem            ecosystem rehabilitation in Banggai through the planting
     pesisir di Banggai melalui penanaman 2.400 pohon               of 2,400 mangrove trees.
     mangrove.


     Dari sisi tata kelola, ESSA terus memperkuat akuntabilitas,    From a governance perspective, ESSA continued
     disiplin proses, dan kesadaran risiko di tingkat organisasi.   to strengthen accountability, process discipline,
     Pelaksanaan keberlanjutan didukung oleh ESG Task               and organizational risk awareness. Sustainability
     Force dan fungsi Sustainability yang telah dibentuk sejak      implementation was supported by the ESG Task Force
     2024. Selain itu, ESSA melakukan rangkaian asesmen             and the Sustainability function established since 2024,
     materialitas yang diselesaikan pada 2025 untuk membantu        while a materiality assessment completed in 2025 helped
     mempertajam prioritas keberlanjutan perusahaan                 sharpen the Company’s sustainability priorities and inform
     sekaligus menjadi dasar dalam pengembangan ESG                 the development of its ESG roadmap. Together, these
     roadmap. Seluruh upaya tersebut memberi landasan               efforts provided a stronger foundation for integrating
     yang lebih kuat untuk mengintegrasikan pertimbangan            ESG considerations more systematically into business
     ESG secara lebih sistematis ke dalam proses bisnis dan         processes and decision-making.
     pengambilan keputusan.


     Dengan kerangka tata kelola keberlanjutan yang semakin         With an increasingly structured sustainability governance
     terstruktur, Perseroan memahami bahwa keberhasilan             framework in place, the Company recognizes that the
     implementasi ESG pada sangat ditentukan oleh disiplin          successful implementation of ESG is largely determined by
     dan komitmen yang dijalankan di seluruh organisasi.            discipline and commitment across the organization. This
     Karena itu, ESSA terus menempatkan integritas,                 remains an important part of how ESSA continues to grow
     kolaborasi, serta pengelolaan risiko dan peluang secara        and evolve, and why we continue to place importance on
     proaktif sebagai bagian penting dari perjalanan kami           integrity, collaboration, and proactive management of
     untuk tumbuh dan berkembang.                                   risk and opportunity.


     Ke depan, ESSA akan terus memperkuat praktik tata kelola,      Looking ahead, ESSA will continue to strengthen its
     meningkatkan keunggulan operasional, dan mendorong             governance practices, enhance operational excellence,
     integrasi prinsip ESG ke dalam cara kami mengelola             and advance the integration of ESG principles into the way
     dan mengembangkan bisnis. Kami tetap berkomitmen               we manage and grow the business. We remain committed
     membangun perusahaan yang tangguh, bertanggung                 to building a company that is resilient, responsible, and
     jawab, dan mampu menciptakan nilai berkelanjutan bagi          capable of creating sustainable value for all stakeholders.
     seluruh pemangku kepentingan.


     Atas nama manajemen, Saya menyampaikan apresiasi               On behalf of the management team, I would like to
     yang tulus kepada seluruh karyawan, pemegang saham,            express my sincere appreciation to our employees,
     pelanggan, mitra usaha, masyarakat, dan seluruh                shareholders, customers, business partners, communities,
     pemangku kepentingan atas kepercayaan dan dukungan             and all stakeholders for their continued trust and support.
     yang terus diberikan. Kolaborasi Anda merupakan bagian         Their collaboration remains integral to our journey and
     penting dari perjalanan kami dan terus mendorong kami          continues to inspire us to move forward with discipline,
     untuk melangkah maju dengan disiplin, tujuan yang jelas,       purpose, and a long-term perspective.
     dan perspektif jangka panjang.




                                                                                                                                  4
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                                                                                                   Sustainability Report 25
Page 18
                                        Tentang ESSA
                                                           About ESSA




                                                                         1
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                                              Sustainability Report 25
Page 19
            Tentang ESSA
            About ESSA




     Profil Perseroan                             [GRI 2-1]



     Company Profile



     Sekilas Tentang Kami
     About Us

     PT ESSA Industries Indonesia Tbk. (sebelumnya dikenal sebagai PT Surya Esa Perkasa Tbk.), atau disingkat ESSA, adalah
     entitas publik yang beroperasi di sektor energi dan kimia. Kegiatan usaha Perseroan berfokus pada pengolahan
     Liquefied Petroleum Gas (LPG), produksi kondensat, serta produksi amoniak melalui entitas anak.[GRI 2-6]


     Dalam perkembangannya, ESSA terus memperkuat portofolio usaha melalui pengembangan bisnis energi dan
     kimia yang terintegrasi, termasuk penguatan kapasitas produksi amoniak serta penjajakan inisiatif bisnis baru yang
     mendukung transisi energi. Perubahan nama Perseroan dari PT Surya Esa Perkasa Tbk. menjadi PT ESSA Industries
     Indonesia TBK mencerminkan arah pengembangan usaha yang semakin luas dan berorientasi jangka panjang.


     Kantor pusat Perseroan berlokasi di Jakarta, sedangkan fasilitas operasional utama berada di Palembang, Sumatera
     Selatan (fasilitas LPG dan kondensat) dan Luwuk/Banggai, Sulawesi Tengah (pabrik amoniak melalui entitas anak).

     PT ESSA Industries Indonesia Tbk. (formerly known as PT Surya Esa Perkasa Tbk.), or ESSA, is a publicly listed company
     operating in the energy and chemical sectors. The Company’s core business activities focus on the processing of
     Liquefied Petroleum Gas (LPG), condensate production, and ammonia production through its subsidiaries. [GRI 2-6]


     Over time, ESSA has continued to strengthen its business portfolio through the development of integrated energy
     and chemical businesses, including expanding ammonia production capacity and exploring new business initiatives
     that support the energy transition including the development of sustainable aviation fuel (SAF) and other low-carbon
     initiatives. The Company’s name changes from PT Surya Esa Perkasa Tbk. to PT ESSA Industries Indonesia Tbk. reflects
     its broader and long-term business development direction.


     The Company’s head office is located in Jakarta, while its main operational facilities are located in Palembang, South
     Sumatra (LPG and condensate facilities) and Luwuk/Banggai, Central Sulawesi (ammonia plant operated through a
     subsidiary).




18          20 Laporan Keberlanjutan                                                               PT ESSA Industries Indonesia Tbk
            25 Sustainability Report
Page 20
                 Tentang ESSA
                 About ESSA




     Identitas Perseroan
     Company Identity



                                                           Nama Perseroan
                                                           Company Identity


                                                           PT ESSA Industries Indonesia Tbk.
                                                           (d.h. PT Surya Esa Perkasa Tbk.)
                                                           (previously known as PT Surya Esa Perkasa Tbk.)




                      Bentuk Badan Hukum dan Kepemilikan                      Pemilik Manfaat Akhir
                      Legal Form and Ownership                                Ultimate Beneficial Owner




         Perusahaan Terbatas TBK                               Chander Vinod Laroya dan Garibaldi Thohir
         Limited Liability Company (TBK)                       Chander Vinod Laroya and Garibaldi Thohir




                      Nomor Induk Berusaha (NIB)                              Alamat Kantor Pusat [POJK-C.2]
                      Business Identification Number                          Head Office Address



                                                               DBS Bank Tower 18th Floor Ciputra World 1 Jakarta
                        ID 8120217170366                       Jl. Prof. Dr. Satrio Kav. 3-5 Jakarta 12940, Indonesia




                      Wilayah Operasi [POJK-C.3]                              Kontak Perseroan
                      Operational Area                                        Company Contact




         ESSA beroperasi di Indonesia dan melayani                     Telepon                   +62 21 2988 5600 / 5700
                                                                       Phone
         pasar internasional untuk amoniak biru.
         Lokasi pabrik kami berada di Banggai dan                      Faksimili
                                                                                                 +62 21 2988 5601 / 5701
         Palembang Sumatera Selatan.                                   Facsimile

         ESSA operates in Indonesia and serves the                     Alamat Surat
         international market for blue ammonia. Our                    Elektronik                corpsec.eii@essa.id
                                                                       Email Address
         production facilities are located in Banggai
         and Palembang, South Sumatra.                                 Alamat Situs
                                                                       Website
                                                                                                 www.essa.id




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              Tentang ESSA
              About ESSA




     Visi, Misi, dan Nilai Perseroan                                                              [POJK-C.1]



       Vision, Mission, and Corporate Values




                                         Memimpin upaya Indonesia untuk mewujudkan
                                         industrialisasi kelas dunia.
                                         To Lead Indonesia’s drive to world class
                                         industrialization.



                                             Menambah nilai sumber daya Indonesia dengan
                                             berinvestasi di sektor riil, mengembangkan sumber
                                             daya manusia, dan menciptakan peluang untuk
                                             pertumbuhan di masa yang akan datang.
                                             Add value to Indonesia’s resources by investing in teh
                                             real sector, developing human capital and creating
                                             opportunities for further growth.




     Visi dan misi tersebut menjadi arah strategis Perseroan               This vision and mission serve as the Company’s strategic
     dalam menjalankan kegiatan usaha dan pengembangan                     direction in conducting its business activities and long-
     jangka panjang.                                                       term development.


     Nilai Perseroan (EPIC)
     Corporate Values (EPIC)




     Nilai-nilai ini mendukung penerapan kebijakan internal                These values support the implementation of internal
     serta menjadi acuan dalam praktik tata kelola perusahaan,             policies and serve as a reference for the Company’s
     sekaligus memperkuat komitmen Perseroan terhadap                      corporate governance practices and also underpin the
     keberlanjutan, khususnya dalam aspek keselamatan,                     Company’s commitment to sustainability, particularly
     pengelolaan lingkungan, dan tata kelola yang                          in safety, environmental stewardship, and responsible
     bertanggung jawab.                                                    governance.



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              25 Sustainability Report
Page 22
                 Tentang ESSA
                 About ESSA




     Komposisi Pemegang Saham dan Struktur
     Korporasi                          [GRI 2-1]



        Shareholdings Composition and Corporate Structure




     Komposisi Pemegang Saham                                                  Shareholding Composition

     ESSA adalah Perseroan terbuka yang tercatat di Bursa                      ESSA is a publicly listed company on the Indonesia Stock
     Efek Indonesia (BEI) dengan kode saham ESSA sejak                         Exchange (IDX) under the ticker symbol ESSA since
     2012. Struktur kepemilikan saham Perseroan mencakup                       2012. The Company’s shareholding structure comprises
     pemegang saham pengendali, pemegang saham publik,                         controlling shareholders, public shareholders, as well as
     serta investor institusi dan ritel.                                       institutional and retail investors.



     Adapun pemegang saham ESSA adalah sebagai berikut: [GRI 2-6]
     The shareholding composition of ESSA is as follows: [GRI 2-6]

                            Pemegang Saham                                                            Persentase
                              Shareholders                                                            Percentage

             Chander Vinod Laroya                                                  16,38%

             Garibaldi Thohir                                                      14,55%

             PT Akraya International                                               7,84%

             Theodore P Rachmat                                                    7,16%

             Publik                                                                54,07%



     Struktur Entitas Anak Perusahaan [GRI 2-2]
     Subsidiary Entity Structure [GRI 2-2]

                  Entitas                            Kepemilikan                   Kegiatan Utama                              Status
                  Entity                              Ownership                     Main Activity                              Status

                                               70% (tidak langsung)            Produksi Amoniak                      Operasional
         PT Panca Amara Utama
                                               70% (indirect)                  Ammonia Production                    Operational

                                                                               Entitas holding                       Aktif
         PT ESSA Chemicals Indonesia           99,9%
                                                                               Holding Company                       Active

                                                                                                                     Tidak operasional
         PT Ogspiras Basya Pratama             99,9%                           -                                     Non-operational
                                                                               Pengembangan SAF
         PT ESSA Sustainable                                                                                         Tahap pengembangan
                                               99,9%                           Sustainable Aviation Fuel (SAF)
         Indonesia                                                                                                   Development stage
                                                                               Development
                                                                               Pengembangan SAF
                                                                                                                     Tahap pengembangan
         PT ESSA SAF Makmur                    62%                             Sustainable Aviation Fuel (SAF)
                                                                                                                     Development stage
                                                                               Development

     Catatan: Persentase kepemilikan dan status operasional disajikan per 31 Desember 2025
     Note: Ownership percentages and operational status are presented as at 31 December 2025




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Page 23
                  Tentang ESSA
                  About ESSA




     Kegiatan Usaha dan Produk Utama                                                                                                       [POJK-C.4][GRI 2-6]



       Business Activities and Key Products



     Portofolio produk ESSA mencakup Liquefied Petroleum                         ESSA’s product portfolio includes Liquefied Petroleum
     Gas (LPG), kondensat, dan amoniak yang dihasilkan                           Gas (LPG), condensate, and ammonia, which are
     melalui fasilitas operasional Perseroan dan entitas anak.                   produced through the Company’s operational facilities
     Produk-produk ini memainkan peran penting dalam                             and subsidiaries. These products play an important role in
     mendukung kebutuhan energi domestik sekaligus                               supporting domestic energy needs while also providing
     menyediakan bahan baku bagi berbagai industri strategis.                    feedstock for various strategic industries.



     LPG dan Kondensat                                                           LPG and Condensate

     Perseroan memproduksi LPG dan kondensat melalui                             The Company produces LPG and condensate through
     pengolahan gas alam di fasilitas yang berlokasi di                          natural gas processing at its facility located in Palembang,
     Palembang, Sumatera Selatan. Fasilitas ini memiliki                         South Sumatra. The facility has an installed production
     kapasitas produksi terpasang sekitar 174 ton LPG per hari.                  capacity of approximately 174 tons of LPG per day. Natural
     Gas alam dari beberapa sumber pasokan diolah melalui                        gas sourced from several supply points is processed
     proses pemisahan dan pemurnian untuk menghasilkan                           through separation and purification processes to produce
     LPG sebagai produk utama dan kondensat sebagai                              LPG as the main product and condensate as a valuable
     produk sampingan yang memiliki nilai ekonomis, dengan                       by-product, while part of the lean gas is returned to the
     sebagian lean gas dikembalikan ke sistem.                                   system.

     Produk LPG dipasarkan untuk mendukung kebutuhan                             LPG products are marketed to support national energy
     energi nasional, baik bagi sektor rumah tangga maupun                       needs, serving both household and industrial sectors.
     industri. Sementara itu, kondensat dimanfaatkan sebagai                     Meanwhile, condensate is utilized as an industrial
     bahan baku industri dan campuran bahan bakar. Melalui                       feedstock and fuel blend component. Through these
     kegiatan ini, Perseroan mengoptimalkan pemanfaatan                          operations, the Company optimizes the utilization of
     gas alam sekaligus memperkuat kontribusinya terhadap                        natural gas resources while strengthening its contribution
     pasokan energi dan kebutuhan industri.                                      to energy supply and industrial demand.



     Gambaran Umum Bisnis LPG
     LPG Business Overview


                                                                                             Konsumsi Gas 6 MMSCFD
                                                                                            Gas Consumption 6 MMSCFD
          Gas Lembak 37
            MMSCFD
                                                                                 Pemampatan &                     Ekspansi Turbo +
                                              Simpang Y Header    Penyaring         Dehidrasi                       Pendinginan                   Fraksionasi
                                                192 MMSCFD         Scrubber       Pressurizer &                  Turbo Expansion +               Fractionation
                                                                                  Dehydration                         Cooling
           Gas Cambai
          155 MMSCFD



                                                                                                                                                     LPG
                                                                  Fraksionasi                                        Kondensat
                                                                                                                                             70% Propana/Propane
           Catatan/Note :                                        Fractionation                                       Condensate
           MMSCFD: singkatan dari million standard
                                                                                                                                              30% Butana/Butane
           cubic feet per day (satuan pengukuran).
           MMSCFD stands for million standard
           cubic feet per day (unit of measurement).
                                                                                            Lean Gas Kembali 60 MMSCFD
                                                                                            Lean Gas Returned 60 MMSCFD




22               20 Laporan Keberlanjutan                                                                                            PT ESSA Industries Indonesia Tbk
                 25 Sustainability Report
Page 24
                  Tentang ESSA
                  About ESSA




     Amoniak (NH₃)                                                                                       Ammonia (NH₃)

     Amoniak diproduksi melalui serangkaian proses                                                       Ammonia is produced through a series of natural gas
     pengolahan gas alam di fasilitas PT Panca Amara Utama di                                            processing stages at the facility operated by PT Panca
     Banggai, Sulawesi Tengah. Fasilitas ini memiliki kapasitas                                          Amara Utama in Banggai, Central Sulawesi. The facility
     produksi terpasang sekitar 1.900 ton amoniak per hari.                                              has an installed production capacity of approximately
     Secara umum, proses ini mencakup tahap pemurnian                                                    1,900 tons of ammonia per day. In general, the process
     bahan baku, pengolahan gas untuk membentuk senyawa                                                  includes feedstock purification, gas processing to form
     antara yang dibutuhkan, hingga sintesis amoniak sebagai                                             the required intermediate compounds, and ammonia
     produk akhir. Seluruh rangkaian proses tersebut didukung                                            synthesis as the final product. These processes are
     oleh utilitas penunjang dan sistem keselamatan, untuk                                               supported by utility systems and safety mechanisms to
     menjaga keandalan operasi serta kualitas produk.                                                    maintain operational reliability and product quality.


     Sebagai bahan baku penting bagi industri pupuk dan                                                  As a key raw material for the fertilizer industry and various
     berbagai produk kimia turunan, produk ini memiliki peran                                            downstream chemical products, ammonia plays a strategic
     strategis dalam mendukung sektor pertanian dan industri.                                            role in supporting the agricultural and industrial sectors.
     Melalui produksi dan pemasaran amoniak, Perseroan                                                   Through the production and marketing of ammonia, the
     juga memperkuat portofolio bisnis hilir berbasis gas alam                                           Company strengthens its natural gas-based downstream
     sekaligus menciptakan nilai tambah dari pemanfaatan                                                 business portfolio while creating added value from
     sumber daya tersebut.                                                                               resource utilization.



     Gambaran Umum Bisnis Amoniak
     Ammonia Business Overview


             Gas Alam                                                          Umpan
             Natural Gas                                                         Feed
                                                                                           Penghapusan
                                                                                              Merkuri
                                                                                          Mercury Removal

                                                                               Umpan
                                                                                 Feed                                                            Unit Air Pendingin Air Laut
                                                                                           Desulfurisasi                                                (Sekali lewat)
               Bahan Bakar                                        Uap Tekanan Sedang      Desulphurization                                        Sea Water Cooling Water
               Fuel                                             Medium Pressure Steam                                                               Unit (Once Through)
                                        Ketel Uap
                                          Boiler
                                                                                                                                                  Unit Air Pendingin Bersih
                                                                                          Reformer Primer                                              (Loop Tertutup)
                                                                                          Primary Reformer                                        Sweet Cooling Water Unit
                                                                                                                                                        (Closed Loop)
               Bahan Bakar                                              Tenaga Listrik
               Fuel                                                     Electric Power
                                 Generator Mesin Gas
                                 Gas Engine Generator                                    Reformer Sekunder
                                                                                         Secondary Reformer
                                                                                                                                                   Unit Udara Instrumen
             Air Laut                                                                                                                               Instrument Air Unit
             Sea Water
                                  Sea Water Reverse                                       Reformer Penukar
                                   Osmosis (SWRO)                                        Reformer Exchanger
                                                                                                                                                     Unit Udara Pabrik
                                                                                                                                                       Plant Air Unit
                                    Brackish Water
                                                                                          Penggeseran CO
                                   Reverse Osmosis
                                                                                             CO Shift
                                       (BWRO)
                                                                       Kondensat Uap
                                                                                                                                                       Unit Gas Inert
                                                                    Steam Condensate                                                                   Inert Gas Unit

                                                                     Kondensat Proses    Penghapusan CO₂
                                                                                                                                                                CO₂
                                                                   Process Condensate      CO₂ Removal
                                   Unit Penggosok
                                    Polisher Unit                       Polished Water
                                                                   (Boiled Feed Water)

                                                                      Air yang Dipoles       Metanasi                                                Sistem Blow Down
                                                                    (Air Umpan Rebus)       Methanation                                              Blow Down System
                                    Air Minum/Potable Water


                                    Air Kebakaran/Fire Water

                                                                                            Pengeringan                                                 Sistem Flare
                                    Air Layanan/Service Water                                  Drying                                                   Flare System

             Minyak Diesel                                              Tenaga Listrik
             Diesel Oil                                                 Electric Power
                                  Generator Darurat
                                                                                             Pembersih
                                 Emergency Generator
                                                                                              Purifier

                                                                                                                Produk Amoniak
                                                                                                                Kapasitas Terpasang 1.900
                                                                                                                MTPD Desain 2.090 MTPD
                                                                                          Sintesis Amoniak                                         Penyimpanan Amoniak
                                                                                         Ammonia Synthesis                                           Ammonia Storage
                                                                                                                Ammonia Product
                                                                                                                Name Plate 1.900 MTPD
                                                                                                                Design 2.090 MTPD




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Page 25
               Tentang ESSA
               About ESSA




     Pasar dan Distribusi Produk [GRI 2-6]                        Product Markets and Distribution [GRI 2-6]

     ESSA memasarkan produk LPG, kondensat, dan amoniak           ESSA markets its LPG, condensate, and ammonia products
     ke pasar domestik maupun internasional, sesuai dengan        to both domestic and international markets, in accordance
     karakteristik masing-masing produk, kebutuhan industri,      with the characteristics of each product, industry needs,
     serta dinamika permintaan pasar.                             and market demand dynamics.

     Untuk pasar domestik, LPG dan kondensat terutama             For the domestic market, LPG and condensate are primarily
     dipasarkan guna mendukung kebutuhan energi nasional.         marketed to support national energy needs. Distribution
     Distribusi dilakukan sesuai ketentuan yang berlaku melalui   is carried out in accordance with applicable regulations
     badan usaha milik negara, yaitu PT Pertamina Patra           through state-owned enterprises, namely PT Pertamina
     Niaga dan PT Pertamina EP, sehingga turut mendukung          Patra Niaga and PT Pertamina EP, thereby contributing to
     keandalan dan stabilitas pasokan energi di dalam negeri.     the reliability and stability of energy supply in Indonesia.
     Sementara itu, sebagian kecil volume amoniak juga            Meanwhile, a small portion of ammonia production is also
     dipasarkan ke dalam negeri, dengan memperhatikan             sold domestically, taking into account the needs of local
     kebutuhan industri domestik. [POJK-F.17]                     industries. [POJK-F.17]

     Di sisi lain, pemasaran amoniak yang diproduksi oleh         On the other hand, the ammonia produced by PT
     PT Panca Amara Utama terutama diarahkan ke pasar             Panca Amara Utama is primarily directed toward export
     ekspor. Hal ini sejalan dengan kondisi pasar domestik, di    markets. This aligns with the conditions of the domestic
     mana kebutuhan amoniak dalam negeri pada umumnya             market, where ammonia demand is generally fulfilled by
     telah dipenuhi oleh produsen lain. Sekitar 95% dari total    other producers. Approximately 95% of total ammonia
     produksi amoniak dialokasikan untuk pasar internasional,     production is allocated to international markets, with
     dengan penjualan yang dilakukan melalui mitra strategis      sales conducted through strategic partners in open and
     di pasar terbuka dan kompetitif sesuai mekanisme             competitive markets in accordance with international
     perdagangan internasional. [POJK-F.17]                       trade mechanisms. [POJK-F.17]

     Dari sisi kontribusi terhadap pendapatan Perseroan,          In terms of contribution to the Company’s revenue,
     amoniak menyumbang sekitar 85% dari total pendapatan,        ammonia accounts for approximately 85% of total revenue,
     sementara LPG berkontribusi sekitar 15%. Komposisi           while LPG contributes around 15%. This composition
     ini menunjukkan bahwa segmen amoniak merupakan               indicates that the ammonia segment serves as the primary
     penopang utama kinerja usaha Perseroan, baik dari            driver of the Company’s business performance, both in
     sisi volume penjualan maupun kontribusi terhadap             terms of sales volume and revenue contribution.
     pendapatan.

     Pengelolaan potensi dampak produk dilakukan melalui          Potential product impacts are managed through quality
     pengendalian mutu, pengujian laboratorium, serta             control, laboratory testing, and compliance with technical
     pemenuhan spesifikasi teknis dan standar keselamatan         specifications and safety standards prior to distribution.
     sebelum distribusi. Produk yang dihasilkan, termasuk         Products, including LPG, condensate, and ammonia,
     LPG, kondensat, dan amoniak, telah melalui pemeriksaan       undergo inspection to ensure compliance with applicable
     untuk memastikan kesesuaian dengan standar kualitas          quality standards. During the reporting period, there
     yang berlaku. Selama periode pelaporan, tidak terdapat       were no product recalls, as all products met the required
     penarikan produk karena seluruh produk telah memenuhi        specifications. [POJK-F.27, F.28, F.29]
     spesifikasi yang ditetapkan. [POJK-F.27, F.28, F.29]


     Kepuasan pelanggan dijaga melalui komunikasi dan             Customer satisfaction is maintained through regular
     koordinasi rutin dengan pelanggan utama. Melalui diskusi     communication and coordination with key customers.
     dan evaluasi berkala, pelanggan dapat menyampaikan           Through periodic discussions and evaluations, customers
     umpan balik terkait kualitas produk, keandalan pasokan,      provide feedback on product quality, supply reliability, and
     dan layanan, yang menjadi bagian dari evaluasi               services, which is incorporated into internal evaluations to
     internal untuk mendorong peningkatan kinerja secara          support continuous performance improvement. [POJK-F.30]
     berkelanjutan. [POJK-F.30]




24            20 Laporan Keberlanjutan                                                             PT ESSA Industries Indonesia Tbk
              25 Sustainability Report
Page 26
                    Tentang ESSA
                    About ESSA




     Kinerja Bisnis                                                     [POJK-B.1][GRI 2-6]



        Business Performance



     Kinerja Operasional                                                                                 Operational Performance

     Skala produksi dan kompleksitas operasi Perseroan di                                                The scale of the Company’s production and the
     sektor energi dan kimia menempatkan kinerja operasional                                             complexity of its operations in the energy and chemical
     dan finansial sebagai indikator penting dalam menilai                                               sectors position operational and financial performance
     ketahanan usaha. Capaian kinerja Perseroan dipengaruhi                                              as key indicators in assessing business resilience. The
     oleh beberapa faktor utama, antara lain tingkat utilisasi                                           Company’s performance achievements are influenced
     fasilitas produksi, keandalan operasi, dinamika harga                                               by several main factors, including the utilization rate of
     energi global, serta efektivitas pengendalian biaya                                                 production facilities, operational reliability, global energy
     operasional dan pengelolaan risiko.                                                                 price dynamics, as well as the effectiveness of operational
                                                                                                         cost control and risk management.




                                               Volume Produksi
                                               Production Volume


                   Amoniak                                                                                                           Kondensat
                   Ammonia                                                             LPG                                           Condensate
         MT (Metric Ton)                                                      MT (Metric Ton)                              bbl (billion barrels)


         800.000                                                              80.000                                       200.000

                        739.220        737.502         748.274                             72.941
                                                                                                    68.704
         600.000                                                              60.000                          64.591       150.000
                                                                                                                                           152.354
                                                                                                                                                       143.710     138.858

         400.000                                                              40.000                                       100.000




         200.000                                                              20.000                                        50.000




               0                                                                   0                                             0

                         2023           2024            2025                               2023     2024      2025                          2023        2024        2025

         (Catatan: LPG (Liquified Petroleum Gas), MT (Metrik Ton), bbl (billion barrels)
         Notes: LPG (Liquified Petroleum Gas), MT (Metric Ton), bbl (billion barrels)




     Kinerja Finansial                                                                                   Financial Performance

     Kinerja keuangan PT ESSA Industries Indonesia Tbk.                                                  The financial performance of PT ESSA Industries
     sepanjang tahun 2025 menunjukkan dinamika yang                                                      Indonesia Tbk. in 2025 reflects dynamics influenced by
     dipengaruhi oleh kondisi pasar serta kinerja operasional                                            market conditions as well as the Company’s operational
     Perseroan. Pada tahun 2025, ESSA membukukan                                                         performance. In 2025, ESSA recorded revenue of USD
     pendapatan sebesar USD 295.014.929, menurun sekitar                                                 295,014,929, representing a decrease of approximately
     2,1% dibandingkan tahun 2024 yang tercatat sebesar USD                                              2.1% compared to 2024, when revenue reached USD
     301.401.837.                                                                                        301,401,837.




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                                                                                                                                                Sustainability Report 25
Page 27
                  Tentang ESSA
                  About ESSA




     Laba tahun berjalan pada tahun 2025 tercatat sebesar           Profit for the year in 2025 amounted to USD 55,066,895,
     USD 55.066.895, mengalami penurunan sekitar 9,0%               reflecting a decline of around 9.0% compared to the 2024
     dibandingkan capaian tahun 2024 sebesar USD                    figure of USD 60,488,161. This change was influenced
     60.488.161. Perubahan ini dipengaruhi oleh berbagai            by various operational factors and market dynamics
     faktor operasional dan dinamika pasar yang memengaruhi         affecting the Company’s business performance during the
     kinerja usaha Perseroan selama periode pelaporan.              reporting period.


     Sementara itu, total aset Perseroan pada tahun 2025            Meanwhile, the Company’s total assets in 2025 were
     tercatat sebesar USD 375.067.989. Nilai ini menurun            recorded at USD 375,067,989. This represents a decrease
     sekitar 45,9% dibandingkan tahun sebelumnya yang               of approximately 45.9% compared to the previous year,
     tercatat sebesar USD 693.675.660, seiring dengan               which stood at USD 693,675,660, in line with changes in
     dinamika struktur aset dan pengelolaan portofolio bisnis       the asset structure and the management of the Company’s
     Perseroan selama periode pelaporan.                            business portfolio during the reporting period.

     Sejalan dengan strategi operasional yang dijalankan            In line with its operational strategy throughout the year,
     sepanjang tahun, ESSA tetap menjaga stabilitas usaha           ESSA maintained business stability amid dynamic market
     di tengah kondisi pasar yang dinamis. Pada tahun 2025,         conditions. In 2025, ESSA recorded revenue of USD
     ESSA membukukan pendapatan sebesar USD 295.014.929             295,014,929 and net profit for the year of USD 55,066,895,
     dan laba tahun berjalan sebesar USD 55.066.895, lebih          lower than the previous year due to market conditions and
     rendah dibandingkan tahun sebelumnya akibat kondisi            operational factors during the reporting period. [POJK-F.2]
     pasar dan faktor operasional selama periode pelaporan.
     [POJK-F.2]



     Sementara itu, total aset Perseroan pada tahun 2025            Meanwhile, the Company’s total assets in 2025
     tercatat sebesar USD 375.067.989, menurun sekitar              amounted to USD 375,067,989, representing a decrease
     45,9% dari USD 693.675.660 pada tahun sebelumnya,              of approximately 45.9% from USD 693,675,660 in the
     seiring dengan dinamika struktur aset dan pengelolaan          previous year, in line with changes in asset structure and
     portofolio bisnis Perseroan.                                   the management of the Company’s business portfolio.

     Pendapatan (USD)
     Revenue (USD)



                                       2025
                                              295.014.929                                USD


                                       2023                      2024
                                             344.961.625   USD     301.401.837          USD           2023   2024    2025




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26                                                                                                  PT ESSA Industries Indonesia Tbk
                     Sustainability Report
Page 28
                  Tentang ESSA
                  About ESSA




     Laba Bersih Tahun Berjalan (USD)
     Net Profit for the Year (USD)



                                             2025


                                             2023
                                                    55.066.895              2024
                                                                                                              USD




                                               103.176.937        USD            60.488.161              USD                     2023          2024   2025




     Total Aset (USD)
     Total Assets (USD)



                                             2025


                                             2023
                                                    375.067.989             2024
                                                                                                                     USD




                                               695.442.247         USD           693.675.660                    USD              2023          2024   2025




     Kinerja Penjualan
     Sales Performance


           Penjualan Produk | Product Sales

           Amoniak                                                                                      Kondensat
           Ammonia                                         LPG                                          Condensate
           2025                                            2025                                         2025
             255.428.074            MT
                                              N             39.586.855      MT                             40.829.522                    bbl
                                                     H
                                         H
           2024                                            2024                                         2024
             256.318.647 MT                                 45.083.190 MT                                  9.523.269 bbl
                                                H



                                                                                    (Catatan: LPG (Liquified Petroleum Gas), MT (Metrik Ton), bbl (billion barrels)
                                                                                      Notes: LPG (Liquified Petroleum Gas), MT (Metric Ton), bbl (billion barrels)

           Penjualan berdasarkan Pasar | Sales by Market
           Pasar Ekspor                                                            Pasar Domestik
           Export Market                                                           Domestic Market

           2025                                                                    2025
             255.428.074 USD                                                         39.586.855 USD

           2024                                 2023                               2024                                       2023
             256.318.647 USD                        299.683.273 USD                  45.083.190 USD                              45.278.352 USD




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               Tentang ESSA
               About ESSA




     Kontribusi Ekonomi                                             [POJK-B.1][GRI 2-6]



        Economic Contribution



     Bagian ini menyajikan kontribusi ekonomi ESSA kepada                    This section presents ESSA’s economic contributions
     negara dan masyarakat yang difokuskan pada pembayaran                   to the state and society, focusing on tax payments and
     pajak serta pelaksanaan investasi sosial selama periode                 social investments during the reporting period. Through
     pelaporan. Melalui pembayaran pajak, royalti, dan PNBP,                 the payment of taxes, royalties, and non-tax state
     Perseroan berperan dalam mendukung penerimaan                           revenue (PNBP), the Company contributes to government
     negara yang menjadi sumber pembiayaan pembangunan                       revenues that support national development financing,
     nasional, termasuk penyediaan infrastruktur dan layanan                 including infrastructure and public services.
     publik.


     Di sisi lain, ESSA juga menyalurkan investasi sosial sebagai            At the same time, ESSA channels social investments as
     bagian dari komitmen untuk menciptakan nilai tambah                     part of its commitment to creating sustainable value for
     yang berkelanjutan bagi masyarakat di sekitar wilayah                   communities surrounding its operational areas. These
     operasional. Investasi ini diwujudkan melalui berbagai                  investments are implemented through various programs
     program yang berfokus pada pemberdayaan ekonomi,                        focused on economic empowerment, improving access to
     peningkatan kualitas pendidikan, serta penguatan                        quality education, and strengthening community capacity.
     kapasitas sosial masyarakat. Kedua aspek tersebut                       Together, these two aspects reflect the Company’s
     mencerminkan pendekatan Perseroan dalam menciptakan                     approach to generating economic impact that extends
     dampak ekonomi yang tidak hanya terbatas pada kinerja                   beyond business performance, contributing to inclusive
     bisnis, tetapi juga berkontribusi terhadap pembangunan                  and sustainable development.
     yang inklusif dan berkelanjutan.

     Rincian kontribusi tersebut disajikan sebagai berikut:                  Details of these contributions are presented as follows:



                                                 Nilai Ekonomi yang Didistribusikan
                                                          Economic Value Distributed



           Kontribusi ke Negara melalui Pajak                                             Investasi Sosial (Dana CSR)
                    Contributions to the State through Taxes                                     Investment (CSR Fund)



             2025
               1.935.585 USD                                   $                    2025
             2024                                                                     Rp5.667.223.682
               2.530.895 USD




28            20 Laporan Keberlanjutan                                                                          PT ESSA Industries Indonesia Tbk
              25 Sustainability Report
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                 Tentang ESSA
                 About ESSA




     Informasi lengkap mengenai kinerja ekonomi Grup,            Comprehensive information on the Group’s economic
     termasuk detail alokasi dan distribusi nilai ekonomi,       performance, including details on the allocation and
     dimuat dalam Laporan Tahunan dan Laporan Keuangan           distribution of economic value, is presented in the Annual
     yang telah diaudit.                                         Report and the audited Financial Statements.



     Kontribusi Pajak dan PNBP [GRI 207-1, 207-2, 207-3 207-4]   Tax and Non-Tax State Revenue (PNBP)
                                                                 Contributions [GRI 207-1, 207-2, 207-3 207-4]

     Selain nilai ekonomi langsung, kontribusi Perseroan         In addition to direct economic value, the Company’s
     terhadap penerimaan negara juga tercermin melalui           contribution to state revenues is also reflected through
     pembayaran pajak dan PNBP. Pada tahun pelaporan 2025,       the payment of taxes and Non-Tax State Revenue (PNBP).
     ESSA mencatat tidak ada pelanggaran atas kewajiban          During the 2025 reporting period, ESSA recorded no
     perpajakan. Seluruh kewajiban pajak dan PNBP dipenuhi       violations related to its tax obligations. All tax and PNBP
     sesuai peraturan perundang-undangan melalui proses          obligations were fulfilled in accordance with applicable
     pelaporan dan audit yang transparan sebagai bagian dari     laws and regulations through transparent reporting
     tata kelola yang bertanggung jawab.                         and audit processes as part of responsible governance
                                                                 practices.


     Kontribusi pajak dan PNBP disalurkan kepada pemerintah      Tax and PNBP contributions are distributed to central,
     pusat, provinsi, dan kabupaten, sejalan dengan lokasi       provincial, and district governments, in line with the
     operasional Perseroan yang sepenuhnya berada di             Company’s operational locations, which are entirely
     Indonesia.                                                  within Indonesia.

     Total kontribusi pajak dan PNBP pada 2025 mencapai          Total contributions to the state through taxes and non-
     USD 1.935.585, dengan penurunan sebesar sekitar             tax state revenue (PNBP) in 2025 amounted to USD
     23,5% dibandingkan 2024 yang tercatat USD 2.530.895,        1,935,585, representing a decrease of approximately
     dipengaruhi oleh dinamika harga komoditas dan volume        23.5% compared to 2024, which was recorded at USD
     produksi selama tahun pelaporan.                            2,530,895, influenced by fluctuations in commodity prices
                                                                 and production volumes during the reporting year.




                                                                                                                               13
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                                                                                               Sustainability Report 25
Page 31
                 Tentang ESSA
                 About ESSA




     Sertifikasi, Penghargaan, dan
     Keanggotaan dalam Asosiasi
        Certifications, Awards, and Membership in Associations



     Sertifikasi                                               Certification

     Sebagai bagian dari upaya menjaga keandalan operasional   As part of its efforts to maintain operational reliability
     dan standar keselamatan yang tinggi, ESSA menerapkan      and high safety standards, ESSA implements several
     sejumlah sistem manajemen dan memperoleh sertifikasi      management systems and has obtained certifications
     dari lembaga independen. Sertifikasi ini mendukung        from independent institutions. These certifications
     pengelolaan lingkungan, keselamatan proses, serta mutu    support environmental management, process safety, and
     pengujian laboratorium yang selaras dengan standar        laboratory testing quality in line with industry standards.
     industri.




                    ISO 14001:2015                                           ISO 14001:2015
           Environmental Management System                          Environmental Management System



                       TÜV NORD Indonesia                                ExxonMobil / OSHA Standard

                     Sertifikasi sistem manajemen                          Penerapan standar manajemen
                      lingkungan untuk kegiatan                              keselamatan proses untuk
                    pemurnian dan pengolahan gas                             pengelolaan bahan kimia
                                   bumi                                             berbahaya




                      Environmental management                             Implementation of process safety
                     system certification for natural                       management standards for the
                     gas purification and processing                       handling of hazardous chemicals
                                 activities




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                 Tentang ESSA
                 About ESSA




                   Sistem Informasi                                                    SNI ISO/IEC 17025:2017
        Kesehatan dan Keselamatan Kerja (SIK3)                                    Testing Laboratory Accreditation



                          Sistem internal K3                                         Komite Akreditasi Nasional
                                                                                              (KAN)
                        Sistem informasi untuk
                                                                                            Akreditasi laboratorium
                       mendukung pengelolaan
                                                                                          pengujian untuk memastikan
                      kesehatan dan keselamatan
                                                                                         kompetensi dan keandalan hasil
                                 kerja
                                                                                                       uji



                                                                                           Laboratory accreditation to
                       An information system to
                                                                                           ensure the competence and
                    support occupational health and
                                                                                             reliability of test results
                         safety management




                                                        LPG Proficiency
                                                  Test Participation Certificate



                                                               Pertamina

                                                      Sertifikat partisipasi dalam uji
                                                        banding LPG tahun 2025




                                                   Certificate of Participation in the
                                                     2025 LPG Comparative Test




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              Tentang ESSA
              About ESSA




     Penghargaan                                                    Awards

     Sepanjang periode pelaporan, ESSA menerima sejumlah            During the reporting period, ESSA received various
     pengakuan dari lembaga pemerintah, mitra industri,             recognitions from government institutions, industry
     maupun organisasi profesional atas kinerja Perseroan           partners, and professional organizations for its
     dalam aspek keselamatan kerja, kepatuhan regulasi,             performance in occupational safety, regulatory
     pengelolaan lingkungan, serta inovasi operasional.             compliance, environmental management, and operational
     Pengakuan ini menjadi refleksi atas upaya berkelanjutan        innovation. These recognitions reflect the Company’s
     Perseroan dalam menjaga standar operasional yang andal         ongoing commitment to maintaining reliable and
     dan bertanggung jawab.                                         responsible operational standards.



     Penghargaan PT Ell
     PT Ell Awards




                  2025                                     2025                                     2024

                 SAP                                                                           Kementerian
                                                         Prosper B
             Southeast Asia                                                                 Lingkungan Hidup
                                                                                          Ministry of Environment

          SAP Customer Excellence                    Notable Enterprise in
            Awards Accelerate to                   Regulatory Compliance –                   PROPER Peringkat Biru
                 Innovate                           Oil & Gas (Upstream &                     PROPER Blue Rating
                                                         Downstream)




                  2025                                     2025                                     2025

         Pemerintah Kabupaten                     Kementerian ESDM
               Ogan Ilir                         Ministry of Energy and                    Pertamina Lubricants
           Ogan Ilir Regency                      Mineral Resources
             Government
          Partisipasi Penanggulangan               Partisipasi Penanggulangan
         Kebakaran Hutan dan Lahan                Kebakaran Hutan dan Lahan               Customer Day Appreciation
              Kabupaten Ogan Ilir                      Kabupaten Ogan Ilir
           Participation in Forest and              Participation in Forest and
         Land Fire Mitigation in Ogan             Land Fire Mitigation in Ogan
                   Ilir Regency                             Ilir Regency




32            20 Laporan Keberlanjutan                                                           PT ESSA Industries Indonesia Tbk
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                    Tentang ESSA
                    About ESSA




     Penghargaan PT PAU
     PT PAU Awards



                                                                                                         Kementerian
                                                                                                         Lingkungan Hidup
                                                                                                         Ministry of Environment

                                                                             2025        2025
                                                         EcoTouch
                                                                                                         PROPER Peringkat Hijau Program
                                         EcoTouch Land Certification
                                                                                                         Penilaian Peringkat Kinerja
                                          Certificate of Appreciation
                                                                                                         Perusahaan
                                                                                                         PROPER Green Rating Corporate
                                                                                                         Performance Rating Program in
                                                                                                         Environmental Management




                                                                                                                                  Dinas Lingkungan
                                                                                                                                  Hidup Provinsi
                   CISC Indonesia                                                                                                 Sulawesi Tengah
          Cancer Information & Support
            Center (CISC) Second Home
                    for Cancer Survivors
                                                             2025                                     2025                        Environmental Agency of
                                                                                                                                  South Sulawesi Province
                                                                                                                                  Environmental Fest 2025 Partisipasi
                                                                                                                                  Hari Lingkungan Hidup Sedunia
                                                                                                                                  Participation in World Environment Day




            Indonesia Morowali                                                                                                    PT SUCOFINDO /
          Industrial Park (IMIP)
                                                            2025                                      2025
                                                                                                                                  IDSURVEY
           Juara 3 Lomba First Aid (Bulan                                                                                         ENSIA 2025 Platinum Award
                            K3 Nasional)                                                                                          for Energy Efficiency
               3rd Place – First Aid Competition                                                                                  Innovation
                            (National K3 Month)




                                       Indonesia Morowali
                                     Industrial Park (IMIP)

                                                                             2025
                                                                                                         Pertamina Hulu
                                           Juara 2 Lomba Full Body
                                        Harness (Bulan K3 Nasional)                      2025            Energi
                                                                                                         Customer Day Appreciation
                                             2nd Place – Full Body Harness
                                          Competition (National K3 Month)




     Keanggotaan dalam Asosiasi [POJK-C.5][GRI 2-28]                                Membership of Association [POJK-C.5][GRI 2-28]

     ESSA berpartisipasi dalam sejumlah asosiasi profesional                        ESSA participates in several professional and industry
     dan industri sebagai bagian dari upaya memperkuat                              associations as part of its efforts to strengthen good
     praktik tata kelola perusahaan yang baik serta mengikuti                       corporate governance practices and to stay informed
     perkembangan regulasi dan praktik terbaik di sektor                            on regulatory developments and best practices in the
     pasar modal dan korporasi. Melalui keanggotaan ini,                            capital market and corporate sectors. Through these
     Perseroan juga memperoleh ruang kolaborasi dan                                 memberships, the Company also gains opportunities for
     pertukaran pengetahuan dengan para pelaku industri,                            collaboration and knowledge exchange with industry
     sekaligus mendukung pengembangan praktik bisnis yang                           peers while supporting the advancement of responsible
     bertanggung jawab dan berkelanjutan.                                           and sustainable business practices.


     Keanggotaan asosiasi yang diikuti ESSA antara lain                             The associations in which ESSA holds membership include:
     sebagai berikut:                                                               • Asosiasi Emiten Indonesia (AEI)
     • Asosiasi Emiten Indonesia (AEI)                                              • Indonesia Corporate Secretary Association (ICSA)
     • Indonesia Corporate Secretary Association (ICSA)                             • Indonesian Corporate Counsel Association (ICCA)
     • Indonesian Corporate Counsel Association (ICCA)




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          Tentang ESSA
          About ESSA




      Anggota Asosiasi Emiten Indonesia                   Anggota Indonesia Corporate Secretary
                     (AEI).                                        Association (ICSA).
     Member of the Indonesian Stock Issuers                 Member of the Indonesia Corporate
              Association (AEI).                              Secretary Association (ICSA).




                                     Anggota Perkumpulan Penasihat
                                    Hukum Internal Perusahaan (ICCA).
                                    Member of The Indonesian Corporate
                                          Counsel Association.




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                                          Manajemen
                                        Keberlanjutan
                                        Sustainability Management




                                                                             1
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                                        Pengelolaan dan
                                           Perlindungan
                                            Lingkungan
                                           Environmental Stewardship




                                                                                1
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                 Pengelolaan dan Perlindungan Lingkungan
                 Environmental Stewardship




     Pendekatan Pengelolaan Lingkungan ESSA
     [GRI 3-3]




         Environment Management Approach



     Pengelolaan lingkungan di ESSA dilaksanakan melalui          Environmental management at ESSA is implemented
     pendekatan terintegrasi yang menghubungkan tata              through an integrated approach that links corporate
     kelola perusahaan, kepatuhan terhadap regulasi, dan          governance, regulatory compliance, and operational
     pengendalian operasional. Pendekatan ini memastikan          control. This approach ensures that all operational
     bahwa setiap aktivitas operasional dikelola secara           activities are managed systematically to minimize
     sistematis untuk meminimalkan dampak lingkungan              environmental impacts while maintaining sustainable
     sekaligus menjaga keberlanjutan kinerja bisnis.              business performance.


     Sebagai landasan utama, Perseroan memiliki Kebijakan         As a primary foundation, the Company has established
     Keselamatan, Kesehatan Kerja, dan Lingkungan (K3L)           an Occupational Health, Safety, and Environment
     yang menjadi pedoman dalam pengelolaan aspek                 (HSE) Policy, which serves as a guideline for managing
     lingkungan dan operasional. Kebijakan ini mencerminkan       environmental and operational aspects. This policy
     komitmen Perseroan terhadap perlindungan lingkungan,         reflects the Company’s commitment to environmental
     penerapan praktik keselamatan dan kesehatan kerja,           protection, the implementation of occupational health
     serta pengelolaan sumber daya, termasuk energi, air, dan     and safety practices, and the responsible management of
     limbah, secara bertanggung jawab.                            resources, including energy, water, and waste.


     Implementasi kebijakan tersebut diperkuat melalui            The implementation of this policy is strengthened through
     penerapan Sistem Manajemen Lingkungan ISO                    the adoption of the ISO 14001:2015 Environmental
     14001:2015. Sistem ini menjadi kerangka kerja dalam          Management System. This system provides a structured
     mengidentifikasi aspek dan dampak lingkungan,                framework for identifying environmental aspects and
     mengelola risiko operasional, serta memastikan               impacts, managing operational risks, and ensuring that
     pemantauan kinerja lingkungan dilakukan secara berkala       environmental performance is monitored regularly and in
     dan terukur.                                                 a measurable manner.


     Kinerja pengelolaan lingkungan Perseroan juga dievaluasi     The Company’s environmental management performance
     melalui mekanisme eksternal, antara lain Program Penilaian   is also evaluated through external mechanisms, including
     Peringkat Kinerja Perusahaan (PROPER) oleh Kementerian       the Corporate Performance Rating Program (PROPER)
     Lingkungan Hidup, serta melalui evaluasi teknis internal     conducted by the Ministry of Environment, as well
     secara berkala untuk memastikan efektivitas pengelolaan      as through periodic internal technical evaluations to
     sumber daya dan pengendalian dampak lingkungan.              ensure the effectiveness of resource management and
                                                                  environmental impact control.


     Pada tahun 2025, ESSA telah melaksanakan re-                 In 2025, ESSA completed a re-assessment of its Life Cycle
     assessment Life Cycle Assessment (LCA) yang mencakup         Assessment (LCA), covering the full product life cycle from
     seluruh tahapan siklus hidup produk, dari produksi           production to end use. The results serve as a basis for
     hingga penggunaan. Hasil kajian ini menjadi dasar dalam      identifying opportunities to improve resource efficiency
     mengidentifikasi peluang efisiensi sumber daya dan           and reduce environmental footprint.
     pengurangan jejak lingkungan.


     Sebagai tindak lanjut, Perseroan merencanakan registrasi     Building on this, the Company plans to pursue
     Environmental Product Declaration (EPD) untuk produk         Environmental Product Declaration (EPD) registration
     amonia guna meningkatkan transparansi kinerja                for its ammonia product to enhance environmental
     lingkungan serta memenuhi ekspektasi pasar global            transparency and meet evolving global sustainability
     terkait keberlanjutan.                                       expectations.


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               Pengelolaan dan Perlindungan Lingkungan
               Environmental Stewardship




     Manajemen Energi dan Emisi                                                      [POJK-F.6, F.11][GRI 3-3]



        Energy and Emission Management



     Pengelolaan Energi [POJK-F.6][GRI 302]                       Energy Management [POJK-F.6][GRI 302]

     ESSA mengelola energi melalui pengukuran konsumsi            ESSA manages energy through the measurement of
     pada sumber utama serta penggunaan di seluruh                consumption at primary sources as well as across all
     proses produksi dan fasilitas pendukung. Pendekatan          production processes and supporting facilities. This
     ini memberikan visibilitas atas profil konsumsi energi       approach provides visibility into the overall energy
     dan menjadi dasar dalam mengidentifikasi area dengan         consumption profile and serves as a basis for identifying
     intensitas penggunaan tertinggi.                             areas with the highest intensity of use.


     Pengukuran dilakukan secara langsung menggunakan             Measurements are conducted directly using flow meters
     flow meter yang dikalibrasi secara berkala, dengan data      that are periodically calibrated, with data converted
     yang dikonversi ke satuan energi yang seragam untuk          into standardized energy units to ensure consistency in
     memastikan konsistensi pemantauan dan analisis.              monitoring and analysis.


     Pengelolaan energi dan emisi diterapkan sebagai sistem       Energy and emissions management are implemented
     terpadu yang terintegrasi dengan kinerja operasional dan     as an integrated system aligned with operational
     efisiensi biaya. Hal ini didukung oleh kebijakan internal,   performance and cost efficiency. This is supported by
     termasuk target konservasi energi sebesar 1% dalam lima      internal policies, including an energy conservation target
     tahun untuk unit pabrik amoniak, serta inisiatif mitigasi    of 1% over five years for the ammonia plant, as well as
     emisi yang selaras dengan arah transisi energi nasional      emissions mitigation initiatives aligned with the national
     menuju Net Zero Emission.                                    energy transition toward Net Zero Emissions.


     Pendekatan berbasis data diperkuat melalui integrasi         This data-driven approach is further strengthened
     Distributed Control System (DCS) yang memungkinkan           through the integration of a Distributed Control System
     pemantauan parameter energi dan emisi secara real-time.      (DCS), which enables real-time monitoring of energy
     Sistem ini meningkatkan akuntabilitas internal sekaligus     and emissions parameters. The system enhances internal
     mendukung kepatuhan pelaporan melalui platform               accountability while supporting regulatory compliance
     SIMPEL Kementerian Lingkungan Hidup sehingga setiap          through reporting on the Ministry of Environment’s
     pengelolaan energi dapat ditelusuri dampaknya terhadap       SIMPEL platform, allowing energy management practices
     kinerja lingkungan dan operasional.                          to be traced in relation to both environmental and
                                                                  operational performance.




                                                                                                                               3
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             Pengelolaan dan Perlindungan Lingkungan
             Environmental Stewardship




                                                        Kinerja Energi di 2025
                                                       Energy Performance in 2025

                                               Total Konsumsi Energi Konsolidasi
                                              Total Consolidated Energy Consumption


                                              6.111.253,96 GJ
                                             0,96% dibandingkan 2024 |       0.96% compared to 2024



                                2023                                          5.258.896,99           636.155,25


                                2024                                            5.430.619,41           642.818,86


                                2025                                             5.482.483,74          628.770,22


                                         0             2.000.000         4.000.000              6.000.000


                                                 Banggai Ammonia Plant       Palembang LPG Plant




           Total Konsumsi Energi - Palembang LPG Plant                     Total Konsumsi Energi - Banggai Ammonia Plant
             Total Energy Consumption - Palembang LPG Plant                  Total Energy Consumption - Banggai Ammonia Plant




               628.770,22 GJ                                                  5.482.483,74 GJ
                            2,18% dari 2024                                                     0,96% dari 2024
                            2.18% compared to 2024                                              0.96% compared to 2024




                0,12% Energi terbarukan (Biosolar B40)                               0,19% Energi terbarukan (Biosolar B40)
                0.12% Renewable energy (B40 Biodiesel)                               0.19% Renewable energy (B40 Biodiesel)

                99,88% Energi tidak terbarukan (Gas Alam)                            99,81% Energi tidak terbarukan (Gas Alam)
                99.88% Non-renewable energy (Natural Gas)                            99.81% Non-renewable energy (Natural Gas)




     Seiring peningkatan kematangan operasional, fokus pen-              As operational maturity increases, the focus of energy
     gelolaan energi bergeser dari menjaga keandalan fasilitas           management has evolved from maintaining facility
     menuju optimalisasi kinerja yang lebih presisi, dengan              reliability to achieving more precise performance
     penekanan pada efisiensi melalui pengaturan operasi dan             optimization, with an emphasis on efficiency through
     peningkatan performa peralatan.                                     operational adjustments and improved equipment
                                                                         performance.




                                                                                       4




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               Pengelolaan dan Perlindungan Lingkungan
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     Konsumsi Energi [GRI 302-1][GRI 302-2]                        Energy Management [GRI 302-1][GRI 302-2]

     Pada 2025, total konsumsi energi konsolidasian                In 2025, the total consolidated energy consumption of
     Palembang LPG Plant dan Banggai Ammonia Plant                 Palembang LPG Plant and Banggai Ammonia Plant was
     tercatat sebesar 6.111.253,96 GJ, sedikit meningkat           recorded at 6,111,253.96 GJ, representing a slight increase
     sekitar 0,62% dibandingkan 6.073.438,27 GJ pada 2024.         of approximately 0.62% compared to 6,073,438.27
     Total konsumsi energi tersebut masih didominasi oleh          GJ in 2024. This total energy consumption remained
     energi tidak terbarukan berupa gas alam sebesar sekitar       predominantly composed of non-renewable energy in
     99,82% dari total konsumsi energi, sedangkan sisanya          the form of natural gas, accounting for approximately
     sekitar 0,18% merupakan energi terbarukan yang berasal        99.82% of total energy use, while the remaining 0.18%
     dari biosolar B40. [GRI 302-2]                                was derived from renewable energy sources, specifically
                                                                   B40 biodiesel. [GRI 302-2]


     Di tingkat fasilitas, unit Palembang LPG Plant mencatat       At the facility level, the Palembang LPG Plant recorded
     total konsumsi energi sebesar 628.770,22 GJ pada              total energy consumption of 628,770.22 GJ in 2025,
     2025 atau menurun sekitar 2,18% dibandingkan 2024.            reflecting a decrease of approximately 2.18% compared
     Sementara itu, unit Banggai Ammonia Plant mencatat total      to 2024. Meanwhile, the Banggai Ammonia Plant
     konsumsi energi sebesar 5.482.483,74 GJ dan relatif stabil    recorded total energy consumption of 5,482,483.74 GJ,
     dibandingkan 5.430.619,41 GJ pada tahun sebelumnya.           remaining relatively stable compared to 5,430,619.41
     Pada kedua fasilitas, konsumsi energi masih didominasi        GJ in the previous year. At both facilities, energy
     oleh gas alam yang menyumbang lebih dari 99% dari total       consumption continued to be dominated by natural gas,
     konsumsi energi, sementara sisanya berasal dari biosolar      contributing more than 99% of total energy use, with the
     B40 yang digunakan secara terbatas sebagai bahan bakar        remainder sourced from B40 biodiesel, which is used on
     untuk pembangkit listrik (power plant generator) dan          a limited basis as fuel for power plant generators and the
     kendaraan operasional perusahaan. [GRI 302-1]                 Company’s operational vehicles. [GRI 302-1]


     Hingga akhir periode pelaporan, Perseroan belum               As of the end of the reporting period, the Company has
     melakukan penghitungan konsumsi energi di luar                not yet undertaken a comprehensive assessment of energy
     organisasi secara menyeluruh. Namun demikian,                 consumption outside the organization. Nevertheless,
     Perseroan telah mulai mengidentifikasi sumber konsumsi        initial efforts have been made to identify material sources
     energi tidak langsung yang material, khususnya dari           of indirect energy consumption, particularly those
     aktivitas logistik dan perjalanan bisnis, sebagai dasar       associated with logistics activities and business travel,
     pembentukan baseline. Ke depan, cakupan pengukuran            to serve as a basis for establishing a baseline. Going
     akan diperluas melalui pengembangan metodologi yang           forward, the scope of measurement will be progressively
     lebih terstruktur dan mencakup rantai nilai secara lebih      expanded through the development of a more structured
     komprehensif. [GRI 302-2]                                     methodology, with broader coverage across the value
                                                                   chain. [GRI 302-2]



     Intensitas Energi                                             Energy Intensity

     Di Palembang LPG Plant, intensitas konsumsi energi pada       At the Palembang LPG Plant, energy consumption intensity
     2025 tercatat sebesar 7,90 GJ/MT, meningkat sekitar 3,5%      in 2025 was recorded at 7.90 GJ/MT, representing an
     dibandingkan 7,63 GJ/MT pada 2024. Peningkatan ini            increase of approximately 3.5% compared to 7.63 GJ/MT
     antara lain dipengaruhi oleh variasi karakteristik gas alam   in 2024. This increase was partly influenced by variations in
     yang digunakan sebagai bahan baku, yang berdampak             the characteristics of natural gas used as feedstock, which
     pada capaian produksi dan kebutuhan energi selama             affected production output and energy requirements
     periode pelaporan.                                            during the reporting period.


     Sementara itu, intensitas konsumsi energi di Banggai          Meanwhile, energy consumption intensity at the Banggai
     Ammonia Plant pada 2025 tercatat sebesar 7,35 GJ/MT,          Ammonia Plant in 2025 was recorded at 7.35 GJ/MT,
     relatif stabil dibandingkan 7,41 GJ/MT pada 2024. Kondisi     remaining relatively stable compared to 7.41 GJ/MT in
     ini menunjukkan bahwa peningkatan produksi pada               2024. This indicates that the increase in production during




                                                                                                                                   5
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               Pengelolaan dan Perlindungan Lingkungan
               Environmental Stewardship




     tahun pelaporan dapat diimbangi dengan penggunaan              the reporting year was effectively balanced by controlled
     energi yang tetap terkendali, sehingga intensitas energi       energy use, maintaining stable energy intensity per unit
     per unit produk tetap terjaga.                                 of product.


        Intensitas Energi                                           Intensitas Energi
        Palembang LPG Plant (GJ/MT produk)                          Banggai Ammonia Plant (GJ/MT produk)

        8                                                           8
                                           7,63           7,90
                       7,11                                                       7,14              7,41             7,35
        6                                                           6


        4                                                           4


        2                                                           2


        0                                                           0
                       2023                2024           2025                    2023             2024              2025




     Efisiensi Energi [POJK F.6, F.7][GRI 302-3, 302-4]             Energy Efficiency [POJK F.6, F.7][GRI 302-3, 302-4]

     Efisiensi energi dilakukan melalui pemantauan konsumsi         Energy efficiency is pursued through the monitoring of
     energi dan identifikasi perubahan penggunaan energi            energy consumption and the identification of changes
     pada unit produksi dan utilitas. Pendekatan ini digunakan      in energy use across production and utility units.
     untuk melihat pergerakan konsumsi energi serta faktor          This approach enables the Company to track energy
     operasional yang mempengaruhinya.                              consumption trends and understand the operational
                                                                    factors influencing them.


     Pada 2025, Banggai Ammonia Plant mencatat efisiensi            In 2025, PT PAU recorded energy savings of 1,082,869.12
     penggunaan energi sebesar 1.082.869,12 GJ, yang                GJ, with approximately 99.39% derived from reduced
     hampir seluruhnya berasal dari efisiensi penggunaan gas        natural gas consumption and the remaining 0.61% from
     alam sebesar sekitar 99,39%, sedangkan sisanya sekitar         decreased use of B40 biodiesel. This achievement was
     0,61% berasal dari pengurangan penggunaan Biosolar             driven by 19 key efficiency initiatives, including process
     B40. Capaian ini diperoleh melalui 19 inisiatif efisiensi      and utility optimization, improvements in equipment and
     utama yang mencakup optimasi proses dan utilitas,              catalyst performance, cooling water system optimization,
     peningkatan kinerja peralatan dan katalis, optimasi            electrical efficiency measures, and operational transport
     sistem air pendingin, efisiensi kelistrikan, serta efisiensi   efficiency. Energy reductions were calculated by
     transportasi operasional. Perhitungan pengurangan              comparing consumption levels before and after program
     energi dilakukan dengan membandingkan konsumsi                 implementation, ensuring that the reported savings
     energi sebelum dan setelah implementasi program,               reflect the outcomes of the Company’s efficiency efforts
     sehingga nilai pengurangan tersebut mencerminkan hasil         during the reporting period.
     dari upaya efisiensi yang dijalankan Perseroan selama
     periode pelaporan.


     Sementara     itu,    Palembang      LPG    Plant    telah     Meanwhile, PT EII has implemented best-in-class recovery
     mengimplementasikan        teknologi    dengan    tingkat      technology, demonstrating a high level of efficiency
     recovery terbaik di kelasnya, yang menunjukkan tingginya       in extracting LPG from gas feedstock. In line with its
     keberhasilan ekstraksi LPG dari feedstock (bahan baku          commitment to continuous efficiency improvement, the
     gas). Sejalan dengan komitmen terhadap efisiensi               Company continues to optimize operations across various
     berkelanjutan, Perseroan terus melakukan optimalisasi          areas. One of the key initiatives includes enhancing the
     operasional di berbagai area. Salah satu inisiatif utama       performance of cooling units (turbo expander), which
     yang dijalankan adalah peningkatan kinerja unit pendingin      supports increased LPG recovery and generates additional
     (turbo expander), yang mendukung peningkatan recovery          production of approximately 0.7–0.9 MT per day.
     LPG dan menghasilkan tambahan produksi sekitar 0,7–0,9
     MT per hari.



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                                        Total Efisiensi Energi di Banggai Ammonia Plant 2025
                                    Total Energy Efficiency at the Banggai Ammonia Plant in 2025




                                                  1.082.869,12 GJ
                                                    dari 19 inisiatif utama | from 19 key initiatives


                                  INISIATIF EFISIENSI ENERGI 2025 - Banggai Ammonia Plant
                                         2025 Energy Efficiency Initiatives – Banggai Ammonia Plant




         Program Efisiensi Energi pada Unit Produksi
         Energy Efficiency Program in Production Units
         • Optimasi pemurnian saat start-up | Start-up purification optimization
         • Pengurangan aliran regenerasi dryer | Dryer regeneration flow reduction
         • Tuning engine | Engine tuning
         • Evaluasi kinerja secondary reformer | Secondary reformer performance evaluation
         • Evaluasi kinerja katalis KRES | KRES catalyst performance evaluation
         • Evaluasi kinerja katalis HTS | High Temperature Shift (HTS) catalyst performance evaluation
         • Implementasi katalis hemat energi | Implementation of energy-efficient catalyst
         • Optimalisasi katalis primary reformer | Primary reformer catalyst optimization


         Program Efisiensi Energi pada Unit Utilitas
         Energy Efficiency Program in Utility Units
         • Optimasi operasi boiler | Boiler operation optimization
         • Pemanfaatan export steam | Export steam utilization
         • Optimasi mode operasi engine dan STG | Engine and steam turbine generator (STG) operation
          optimization
         • Penggantian katalis desulphurizer | Desulphurizer catalyst replacement
         • Penambahan pipa air laut ke trash rake | Installation of additional seawater piping to trash rake
         • Optimasi laju alir air laut | Seawater flow rate optimization


         Program Efisiensi Energi pada Unit Utilitas
         Energy Efficiency Program in Utility Units
         • Penggantian lampu konvensional menjadi LED | Replacement of conventional lamps with LED
          lighting
         • Pemasangan sensor cahaya otomatis | Installation of automatic light sensors
         • Optimasi jadwal crew change | Optimization of crew change schedules
         • Penggunaan kendaraan listrik untuk maintenance | Use of electric vehicles for maintenance
          activities
         • Implementasi bus karyawan | Implementation of employee bus transportation system




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                                      Total Efisiensi Energi (GJ) - Banggai Ammonia Plant
                                          Total Energy Efficiency (GJ) - Banggai Ammonia Plant

                                                                                                                  TOTAL
                  2023                                                             5.258.896,99     6.646,56
                                                                                                                      2025:

                  2024                                                         1.637.026,46       6.646,56
                                                                                                               1.643.673,02
                                                                                                                      2024:
                  2025                                1.076.222,56      6.646,56                                 1.643.673,02

                         0                500.000           1.000.000              1.500.000                          2023:
                                                                                                                 1.706.522,06
                                 Gas Alam | Natural Gas          Biosolar B40 | Biodiesel B40




     Manajemen Emisi Gas Rumah                                                      Greenhouse Gas and Air Emissions
     Kaca dan Udara [GRI 305-1, 305-2, 305-3]                                       Management [GRI 305-1, 305-2, 305-3]
     Manajemen emisi dilakukan untuk mengendalikan                                  Emissions management is carried out to control the
     dampak operasional Perseroan terhadap kualitas                                 Company’s operational impact on air quality and climate
     udara dan perubahan iklim. Pendekatan ini mencakup                             change. This approach includes the identification
     identifikasi sumber emisi, pemantauan secara berkala,                          of emission sources, periodic monitoring, and the
     serta pengelolaan emisi yang dihasilkan dari proses                            management of emissions generated from production
     produksi dan kegiatan pendukung.                                               processes as well as supporting activities


     Pengelolaan Emisi GRK                                                          Greenhouse Gas (GHG) Emissions Management

     Emisi gas rumah kaca (GRK) Perseroan berasal terutama                          The Company’s greenhouse gas (GHG) emissions primarily
     dari aktivitas produksi dan penggunaan bahan bakar                             originate from production activities and fuel consumption
     dalam operasional. Pemantauan dilakukan berdasarkan                            in operations. Monitoring is conducted based on direct
     kategori emisi langsung (Cakupan 1) dan tidak langsung                         emissions (Scope 1) and indirect emissions (Scope 3), in
     (Cakupan 3), sesuai dengan sumber emisi yang relevan di                        accordance with the relevant emission sources at each
     masing-masing lokasi.                                                          location.

     Pada 2025, Palembang LPG Plant mencatat total emi-                             In 2025, the Palembang LPG Plant recorded total emissions
     si sebesar 35.284,71 ton CO2e, menurun sekitar 2,19%                           of 35,284.71 tons of CO₂e, representing a decrease of
     dibandingkan 2024. Emisi di fasilitas ini didominasi oleh                      approximately 2.19% compared to 2024. Emissions at
     Cakupan 1 dari proses produksi sebesar 99,85%, semen-                          this facility are predominantly Scope 1 emissions from
     tara sisanya merupakan Cakupan 3 dari sumber emisi                             production processes, accounting for 99.85%, while the
     pendukung produksi. Penurunan ini sejalan dengan di-                           remainder consists of Scope 3 emissions from supporting
     namika operasional selama periode pelaporan, termasuk                          production sources. This decrease aligns with operational
     perubahan pada konsumsi energi dan volume produksi.                            dynamics during the reporting period, including changes
                                                                                    in energy consumption and production volumes.

     Sementara itu, total emisi di Banggai Ammonia Plant                            Meanwhile, total emissions at the Banggai Ammonia
     pada 2025 tercatat sebesar 1.233.814,51 ton CO2eq, rela-                       Plant in 2025 reached 1,233,814.51 tons of CO₂e,
     tif stabil dibandingkan 2024. Emisi di fasilitas ini hampir                    remaining relatively stable compared to 2024. Emissions
     seluruhnya berasal dari Scope 1 yang terkait dengan                            at this facility are almost entirely derived from Scope 1
     aktivitas produksi utama, yaitu sebesar 1.233.619,06 ton                       associated with core production activities, amounting to
     CO2e atau sekitar 99,98% dari total emisi.                                     1,233,619.06 tons of CO₂e or approximately 99.98% of
                                                                                    total emissions.



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                                                      Emisi Gas Rumah Kaca 2025
                                                              GHG Emissions 2025

                                                         Total Emisi GRK Konsolidasi
                                                     Total Consolidated GHG Emissions


                                              1.269.099,22 tCO₂e
                                               0,67% dibandingkan 2024 |      0,67% compared to 2024



                                   2023                                              1.199.258,56      35.699,43


                                   2024                                                 1.224.585,75       36.074,04


                                   2025                                                 1.233.814,51       35.284,71


                                          0         300.000        600.000    900.000          1.200.000


                                                    Banggai Ammonia Plant     Palembang LPG Plant




                 Total Emisi GRK - Palembang LPG Plant                          Total Emisi GRK - Banggai Ammonia Plant
                  Total GHG Emissions - Palembang LPG Plant                      Total GHG Emissions - Banggai Ammonia Plant




              35.284,71 tCO₂e                                                1.233.814,51 tCO₂e
                           2,19% dibandingkan 2024                                          Stabil dibandingkan 2024
                           2.19% compared to 2024                                           Stable compared to 2024




                 99,85% Emisi Cakupan 1 | 0,15% Emisi Cakupan 3                  99,98% Emisi Cakupan 1 | 0,02% Emisi Cakupan 3
                 99.85% Scope 1 Emissions | 0.15% Scope 3 Emissions              99.98% Scope 1 Emissions | 0.02% Scope 3




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     Intensitas Emisi GRK [POJK-F.11][GRI 305-1, 305-2, 305-3, 305-4]   GHG Emissions Intensity [POJK-F.11][GRI 305-1, 305-2, 305-3,
                                                                        305-4]




                                            Intensitas Emisi Gas Rumah Kaca di 2025
                                                      GHG Emissions Intensity in 2025




                             Palembang LPG Plant
                             Palembang LPG Plant                                              0,44                  ton CO₂e




                             Banggai Ammonia Plant
                             Banggai Ammonia Plant                                           1,65                   ton CO₂e




     Untuk produk amoniak, intensitas emisi gas rumah kaca              For ammonia products, the greenhouse gas emission
     pada 2025 tercatat sebesar 1,65 tCO2e/ton produk,                  intensity in 2025 was recorded at 1.65 tCO₂e per ton
     relatif stabil dibandingkan 1,67 tCO2e/ton produk pada             of product, remaining relatively stable compared to
     2024. Kondisi ini menunjukkan bahwa meskipun volume                1.67 tCO₂e per ton in 2024. This indicates that although
     produksi meningkat selama periode pelaporan, emisi per             production volume increased during the reporting period,
     ton produk amoniak tetap dapat dijaga pada tingkat yang            emissions per ton of ammonia product were maintained
     relatif terkendali.                                                at a relatively controlled level.


     Sedangkan intensitas emisi untuk produk LPG dan                    Meanwhile, the emission intensity for LPG and condensate
     kondensat tercatat sebesar 0,443 ton CO2e per ton produk           products was recorded at 0.443 tCO₂e per ton of product
     pada 2025, meningkat sekitar 3,50% dibandingkan 2024.              in 2025, representing an increase of approximately 3.50%
     Selama periode pelaporan, intensitas emisi mengalami               compared to 2024. During the reporting period, emission
     peningkatan yang terutama disebabkan oleh penurunan                intensity increased primarily as a result of lower production
     volume produksi sebagai bagian dari dinamika                       volume driven by operational dynamics. This resulted in a
     operasional. Kondisi ini berdampak pada meningkatnya               higher emissions intensity per unit of production, despite
     rasio emisi terhadap unit produksi, meskipun upaya                 the Company’s continued implementation of consistent
     pengendalian emisi tetap dijalankan secara konsisten.              emission control measures.



     Upaya Pengurangan Emisi GRK [POJK-F.12][GRI 305-5]                 GHG Emission Reduction Efforts [POJK-F.12][GRI 305-5]

     Upaya pengurangan emisi GRK dilakukan melalui berb-                GHG emissions reduction efforts are implemented through
     agai inisiatif yang selaras dengan program efisiensi energi        a range of initiatives aligned with the Company’s energy
     Perseroan, yang mencakup optimasi proses dan utilitas,             efficiency programs. These include process and utility
     peningkatan kinerja peralatan dan katalis, optimasi sistem         optimization, improvements in equipment and catalyst
     air pendingin, efisiensi kelistrikan, serta efisiensi transpor-    performance, optimization of cooling water systems,
     tasi operasional. Melalui rangkaian inisiatif tersebut, Per-       electrical efficiency measures, and operational transport
     seroan berupaya menurunkan konsumsi energi pada unit               efficiency. Through these initiatives, the Company seeks
     proses, utilitas, dan fasilitas pendukung, sehingga turut          to reduce energy consumption across process units,
     berkontribusi pada penurunan emisi GRK.                            utilities, and supporting facilities, thereby contributing to
                                                                        the reduction of GHG emissions.



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     Di Banggai Ammonia Plant, pengurangan emisi GRK                          At Banggai Ammonia Plant, GHG emissions reductions
     menunjukkan tren menurun, dari 107.645,96 tCO2eq                         have shown a declining trend, from 107,645.96 tCO₂eq
     pada 2023 menjadi 75.662,89 tCO2eq pada 2025. Pe-                        in 2023 to 75,662.89 tCO₂eq in 2025. This reduction is
     nurunan ini sejalan dengan dinamika tingkat operasi serta                in line with operational dynamics and the effectiveness
     efektivitas implementasi inisiatif efisiensi energi selama               of energy efficiency initiatives implemented during the
     periode pelaporan. Kontribusi pengurangan emisi teruta-                  reporting period. Emissions reductions were primarily
     ma berasal dari inisiatif pada area optimasi proses dan                  driven by initiatives in process and utility optimization,
     utilitas, peningkatan kinerja peralatan dan katalis, serta               improvements in equipment and catalyst performance,
     optimasi sistem pendukung operasional. Sejumlah inisia-                  and optimization of supporting operational systems.
     tif yang mulai diterapkan pada tahun-tahun sebelumnya                    Several initiatives introduced in previous years have also
     juga menunjukkan kontribusi yang semakin nyata pada                      demonstrated increasingly tangible contributions in 2025,
     2025, mencerminkan upaya berkelanjutan Perseroan da-                     reflecting the Company’s ongoing efforts to enhance
     lam meningkatkan efisiensi energi dan menekan emisi                      energy efficiency and reduce emissions from operational
     dari kegiatan operasional. Secara umum, pengurangan                      activities. Overall, emissions reductions continue to be
     emisi masih didominasi oleh Cakupan 1, dengan kontri-                    dominated by Scope 1, with more limited contributions
     busi yang lebih terbatas dari aktivitas pendukung pada                   from supporting activities under Scope 3. Further details
     Cakupan 3. Rincian lebih lanjut mengenai inisiatif efisiensi             on energy efficiency initiatives are presented on page [xx].
     energi disajikan pada halaman [xx].

     Untuk mendukung akurasi dan transparansi pelaporan,                      To support accuracy and transparency in reporting,
     ESSA menggunakan metodologi berbasis data                                ESSA applies a methodology based on actual energy
     konsumsi energi aktual dengan membandingkan peng-                        consumption data by comparing energy use before
     gunaan energi sebelum dan sesudah implementasi pada                      and after implementation at each operational unit.
     masing-masing unit operasi. Pengurangan emisi pada                       Emissions reductions from process equipment and
     peralatan proses dan pembangkit dihitung berdasarkan                     power generation units are calculated based on reduced
     penurunan konsumsi gas alam, sedangkan pada perala-                      natural gas consumption, while reductions from mobile
     tan bergerak dihitung berdasarkan penurunan penggu-                      equipment are based on decreased use of B40 biodiesel.
     naan biodiesel B40. Seluruh konversi ke CO2eq mengacu                    All conversions to CO₂eq refer to the IPCC 2006 emission
     pada faktor emisi IPCC 2006, sehingga hasil yang dilapor-                factors, ensuring that the reported results reliably reflect
     kan merepresentasikan kondisi operasional secara andal                   operational conditions and are traceable.
     dan dapat ditelusuri.



                              Total Pengurangan Emisi GRK 2025 di Banggai Ammonia Plant
                                   2025 Total GHG Emissions Reduction in Banggai Ammonia Plant



                                          75.662,89 ton CO₂eq
                                        95,44% Cakupan 1, 4,56% Cakupan 3 | 95.44% Scope 1, 4.56% Scope 3

                                                          29,3% lebih rendah dari 2024
                                                                 29.3% lower than 2024


                                           Tercapai melalui 19 implementasi inisiatif efisiensi energi
                                                  Achieved through 19 energy efficiency initiatives




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     Mendorong Transisi Iklim melalui Blue Ammonia dan Sustainable Aviation Fuel [POJK-F.3] [POJK-F.26]
     Advancing the Climate Transition through Blue Ammonia and Sustainable Aviation Fuel [POJK-F.3] [POJK-F.26]

     Seiring dengan berkembangnya transisi iklim dan meningkatnya kebutuhan pasar terhadap solusi energi yang lebih
     rendah karbon, ESSA mulai mengarahkan pertumbuhan jangka panjangnya tidak hanya pada peningkatan efisiensi
     operasional, tetapi juga pada pengembangan portofolio bisnis yang relevan dengan arah perubahan tersebut. Dalam
     konteks ini, ESSA mengembangkan inisiatif strategis pada Blue (Low Carbon) Ammonia dan Sustainable Aviation Fuel
     sebagai bagian dari langkah perusahaan untuk memperluas kontribusinya terhadap dekarbonisasi sektor industri dan
     transportasi.


     Pada pengembangan Blue (Low Carbon) Ammonia, ESSA menyiapkan transformasi fasilitas amoniak eksisting melalui
     pendekatan carbon capture and storage (CCS). Hingga saat ini, Perseroan telah menyelesaikan sejumlah tahapan awal
     dan melanjutkan pengembangan proyek melalui studi teknis, perizinan, serta persiapan implementasi. Berdasarkan
     pengungkapan Perseroan, proyek ini diarahkan untuk menangkap sekitar 0,9 juta ton CO2 per tahun, sehingga
     mendukung kesiapan ESSA untuk memasuki pasar amoniak rendah emisi.

     ESSA juga mengembangkan bisnis Sustainable Aviation Fuel (SAF) melalui PT ESSA SAF Makmur. SAF merupakan bahan
     bakar penerbangan berkelanjutan dengan emisi yang lebih rendah dibandingkan bahan bakar aviasi konvensional.
     Dalam pengembangan ini, ESSA merencanakan pembangunan fasilitas di Jawa Tengah dengan kapasitas hingga
     sekitar ±200.000 MT per tahun, dengan target operasi komersial sekitar Q1 2028. Saat ini, proyek tersebut telah
     memasuki tahap pengembangan awal, termasuk penetapan teknologi dan persiapan rantai pasok bahan baku, dan
     akan dilanjutkan secara bertahap hingga tahap implementasi. Pengembangan SAF dipandang sebagai salah satu solusi
     utama dekarbonisasi sektor penerbangan, dengan potensi penurunan emisi CO2 hingga 80% dalam perspektif siklus
     hidup.

     As the climate transition accelerates and market demand for lower-carbon energy solutions continues to grow, ESSA is
     directing its long-term growth not only toward improving operational efficiency but also toward developing a business
     portfolio aligned with these evolving trends. In this context, ESSA is advancing strategic initiatives in Blue (Low-Carbon)
     Ammonia and Sustainable Aviation Fuel (SAF) as part of its efforts to expand its contribution to the decarbonization of
     the industrial and transportation sectors.


     In developing Blue (Low-Carbon) Ammonia, ESSA is preparing to transform its existing ammonia facilities through a
     carbon capture and storage (CCS) approach. To date, the Company has completed several initial stages and continues
     to advance the project through technical studies, permitting processes, and implementation planning. Based on the
     Company’s disclosures, the project is designed to capture approximately 0.9 million tons of CO₂ per year, supporting
     ESSA’s readiness to enter the low-emission ammonia market.


     ESSA is also developing its Sustainable Aviation Fuel (SAF) business through PT ESSA SAF Makmur. SAF is a more
     sustainable aviation fuel with lower emissions compared to conventional aviation fuels. As part of this initiative, ESSA
     plans to develop a facility in Central Java with a capacity of up to approximately 200,000 MT per year, targeting
     commercial operations around Q1 2028. The project has currently entered its early development phase, including
     technology selection and feedstock supply chain preparation, and will be progressed in stages toward implementation.
     SAF development is considered one of the key solutions for decarbonizing the aviation sector, with the potential to
     reduce CO₂ emissions by up to 80% on a lifecycle basis.




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     Pengelolaan Emisi Non-GRK [GRI 305-7]                                                             Non-GHG Emission Management [GRI 305-7]

     Emisi udara non-GRK Perseroan dipantau melalui param-                                             Non-GHG air emissions of the Company are monitored
     eter utama, yaitu partikulat (PM), sulfur oksida (SOx), ni-                                       through key parameters, namely particulate matter (PM),
     trogen oksida (NOx), dan karbon monoksida (CO) yang                                               sulfur oxides (SOx), nitrogen oxides (NOx), and carbon
     dihasilkan dari proses produksi dan penggunaan bahan                                              monoxide (CO), which are generated from production
     bakar. Pemantauan dilakukan secara berkala melalui pen-                                           processes and fuel use. Monitoring is conducted
     gujian laboratorium dan/atau sistem pemantauan yang                                               periodically through laboratory testing and/or relevant
     relevan untuk memastikan konsentrasi masing-masing                                                monitoring systems to ensure that the concentration
     parameter tetap memenuhi baku mutu emisi yang berla-                                              of each parameter complies with applicable emission
     ku. Sementara itu, total emisi yang disajikan dalam satuan                                        standards. Meanwhile, total emissions presented in tons
     ton merepresentasikan beban pencemar yang dilepaskan                                              represent the pollutant load released into the air during
     ke udara selama periode pelaporan. Pada 2025, tidak ter-                                          the reporting period. In 2025, there were no instances of
     dapat ketidakpatuhan terhadap baku mutu kualitas udara                                            non-compliance with air quality standards across all of
     di seluruh entitas operasional Perseroan.                                                         the Company’s operational entities.

     Total beban emisi udara pada 2025 untuk pabrik Bang-                                              Total air emission loads at the Banggai Ammonia
     gai Ammonia Plant menunjukkan tren menurun dib-                                                   Plant in 2025 showed a decreasing trend compared
     andingkan periode pelaporan sebelumnya. Perubahan                                                 to the previous reporting period. This change reflects
     ini mencerminkan dinamika operasional selama periode                                              operational dynamics during the reporting period as well
     pelaporan serta perbaikan dalam proses pengukuran dan                                             as improvements in emission measurement processes
     pengelolaan data emisi. Perseroan terus meningkatkan                                              and data management. The Company continues to
     konsistensi pendekatan pemantauan agar keterbandin-                                               enhance the consistency of its monitoring approach to
     gan data antarperiode semakin andal.                                                              ensure greater reliability and comparability of data across
                                                                                                       periods.

     Sementara itu, total beban emisi udara di Palembang LPG                                           Meanwhile, total air emission loads at the Palembang LPG
     Plant di 2025 relatif stabil dibandingkan tahun sebelum-                                          Plant in 2025 remained relatively stable compared to the
     nya, dengan nilai yang tetap berada pada kisaran 54 ton.                                          previous year, with values consistently around 54 tons.

                                                        Total Beban Pencemar Udara Non-GRK di 2025
                                                                 Total Non-GHG Air Pollutant Load in 2025


             Palembang LPG Plant                                                                             Banggai Ammonia Plant
                                   ↓54,01 Ton / tons                                                                                ↓297,97 Ton / tons


                           Beban Pencemar Udara Non GRK                                                               Beban Pencemar Udara Non GRK
                                  Palembang LPG Plant (Ton)                                                                 Banggai Ammonia Plant (Ton)

       40                                                                                            1.500
                                                                 36,6                                                                                     1.399,07

                                                                        33,87
                                                                                                                                                                              1.234,4
                                                                                                     1.200
       30                                                                                                                             1.070,42

                                                         24,74
                                                                                                      900
       20
                                                                                                      600
                                                                                       10,45 10,14                                                              387,22
       10
                                   5,77          6,36                           6,39                  300
             5,37                                                                                                                                                    199,76
                                          4,51
                           3,63                                                                                                  112,56
                    2,71
                                                                                                                                                                                        65,96 53,89
                                                                                                             25,37 28,25 13,51                  30,82
        0                                                                                               0
                    PM                    SOx                    NOx                   CO                          PM                     SOx                    NOx                    CO


                                  2023            2024           2025                                                              2023                 2024         2025




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     Emisi Zat Perusak Ozon (ODS) [GRI 305-6]
     Ozone-Depleting Substances (ODS) Emissions [GRI 305-6]

     ESSA berkomitmen penuh untuk menjaga kelestarian lapisan ozon sebagai bagian dari upaya perlindungan atmosfer
     global. Selama periode pelaporan, Perseroan tidak menghasilkan maupun menggunakan zat perusak ozon (ODS) da-
     lam seluruh kegiatan operasionalnya. Kami memastikan bahwa seluruh bahan kimia industri, terutama bahan pendin-
     gin (refrigerant) yang digunakan pada fasilitas pendingin ruangan maupun unit proses, telah memenuhi regulasi ling-
     kungan yang berlaku dan memiliki Potensi Penipisan Ozon (ODP) nol. Langkah ini merupakan bagian dari operasional
     ramah lingkungan untuk memastikan ESSA tidak berkontribusi terhadap kerusakan lapisan ozon.

     ESSA is fully committed to preserving the ozone layer as part of its efforts to protect the global atmosphere. During
     the reporting period, the Company did not produce or use any ozone-depleting substances (ODS) in its operations.
     ESSA ensures that all industrial chemicals, particularly refrigerants used in air conditioning systems and process units,
     comply with applicable environmental regulations and have zero Ozone Depletion Potential (ODP). This approach
     forms part of the Company’s environmentally responsible operations, ensuring that ESSA does not contribute to ozone
     layer depletion.




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     Pengelolaan Air dan Efluen                                                          [POJK51 F.8][GRI 303]



        Management of Water and Effluent



     ESSA mengelola air dan efluen melalui pendekatan               ESSA manages water and effluents through an integrated
     operasional yang terintegrasi, mulai dari pengambilan,         operational approach, covering water abstraction, usage,
     penggunaan, pengolahan, hingga pelepasan kembali ke            treatment, and discharge back to the environment. This
     lingkungan. Pengelolaan ini mengacu pada regulasi na-          management refers to applicable national regulations
     sional yang berlaku serta kebijakan internal perusahaan,       as well as internal company policies, including the Water
     termasuk Kebijakan Efisiensi Air dan Pengendalian Beban        Efficiency and Water Pollution Load Control Policy.
     Pencemar Air. Melalui pendekatan tersebut, Perseroan           Through this approach, the Company aims to support
     berupaya mendukung efisiensi operasional sekaligus             operational efficiency while maintaining environmental
     menjaga kualitas lingkungan di sekitar wilayah operasin-       quality in its surrounding operational areas.
     ya.

     Pada 2025, sumber dan pola penggunaan air di mas-              In 2025, water sources and usage patterns at each
     ing-masing fasilitas tetap disesuaikan dengan karakteris-      facility continued to reflect their respective operational
     tik operasionalnya. Di Palembang LPG Plant (PLP), air yang     characteristics. At the Palembang LPG Plant (PLP), water
     digunakan berasal dari air tanah yang terlebih dahulu          is sourced from groundwater, which undergoes treatment
     melalui proses pengolahan sebelum dimanfaatkan untuk           prior to being used for operational activities. Meanwhile,
     kegiatan operasional. Sementara itu, di Banggai Ammonia        at the Banggai Ammonia Plant (BAP), water demand is
     Plant (BAP), kebutuhan air dipenuhi dari air laut, yang di-    met through seawater, primarily used for cooling systems
     gunakan terutama untuk sistem pendinginan serta diolah         and further processed through desalination to produce
     melalui proses desalinasi untuk menghasilkan air bersih        clean water for both process and non-process needs. [GRI
     bagi kebutuhan proses dan non-proses. [GRI 303-3]              303-3]



     Air limbah proses dan domestik di masing-masing fasil-         Process and domestic wastewater at each facility are
     itas diolah terlebih dahulu melalui fasilitas pengolahan       treated through available treatment facilities before being
     yang tersedia sebelum dilepaskan ke badan air penerima.        discharged into receiving water bodies. As of the end of
     Hingga akhir periode pelaporan, tidak terdapat insiden         the reporting period, there were no incidents of non-
     ketidakpatuhan terhadap baku mutu air limbah yang ber-         compliance with applicable wastewater quality standards.
     laku. [GRI 303-4, 307-1]                                       [GRI 303-4, 307-1]




     Pengambilan dan Konsumsi Air [GRI 303-3, 303-5]                Water Withdrawal and Consumption [GRI 303-3, 303-5]

     Pengelolaan pengambilan dan penggunaan air dengan              Water abstraction and usage are managed with
     mempertimbangkan karakteristik sumber daya air di              consideration of the characteristics of water resources
     masing-masing wilayah operasional, sehingga kebutuhan          in each operational area, ensuring that water needs for
     air untuk kegiatan produksi dapat dipenuhi tanpa men-          production activities are met without placing excessive
     imbulkan tekanan berlebih terhadap ketersediaan air di         pressure on local water availability. This management
     lingkungan sekitar. Pengelolaan ini didukung oleh pe-          is supported by an integrated operational monitoring
     mantauan operasional terintegrasi yang memungkinkan            system that enables periodic recording of water volumes
     pencatatan debit air secara berkala serta evaluasi efisiensi   and evaluation of water use efficiency. In addition, the
     penggunaan air. Selain itu, Perseroan melaksanakan au-         Company conducts independent water audits every three
     dit air independen setiap tiga tahun sebagai bagian dari       years as part of its water management evaluation, with
     evaluasi pengelolaan air, dengan audit terakhir dilakukan      the most recent audit conducted in 2023 and the next
     pada 2023 dan audit berikutnya direncanakan pada 2026.         scheduled for 2026.

     Pengelolaan air di masing-masing fasilitas disesuaikan         Water management at each facility is tailored to its
     dengan karakteristik operasionalnya. Di unit Palembang         operational characteristics. At the Palembang LPG Plant,




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     LPG Plant, air diperoleh seluruhnya dari air tanah yang       all water is sourced from groundwater, which undergoes
     telah melalui proses pengolahan dan digunakan untuk           treatment prior to use and is utilized for non-process
     kebutuhan non-proses. Pada 2025, konsumsi air di fasili-      purposes. In 2025, water consumption at this facility was
     tas ini tercatat sebesar 10,00 megaliter, meningkat sekitar   recorded at 10.00 megaliters, representing an increase
     76,1% dibandingkan 5,68 megaliter pada 2024. Pening-          of approximately 76.1% compared to 5.68 megaliters in
     katan ini terutama dipengaruhi oleh adanya kebutuhan          2024. This increase was primarily driven by additional
     operasional tambahan, termasuk pekerjaan pembersihan          operational needs, including cleaning and maintenance
     dan pemeliharaan fasilitas pendukung selama periode           activities for supporting facilities during the reporting
     pelaporan. [GRI 303-3, 303-5]                                 period. [GRI 303-3, 303-5]

     Sementara itu, di unit Banggai Ammonia Plant, 100%            Meanwhile, at the Banggai Ammonia Plant, 100% of
     pengambilan air berasal dari air laut yang dimanfaatkan       water abstraction is sourced from seawater, which is
     untuk kebutuhan pendinginan dalam proses serta diolah         used for cooling purposes and further processed through
     melalui desalinasi untuk menghasilkan air tawar. Pada         desalination to produce freshwater. In 2025, total water
     2025, total pengambilan air tercatat sebesar 176.912,27       abstraction was recorded at 176,912.27 megalitres, a
     megaliter, menurun 2,9% dibandingkan 2024. Dari jumlah        decrease of 2.9% compared to 2024. Of this amount,
     tersebut, sekitar 99,4% atau 175.871,54 megaliter digu-       approximately 99.4% or 175,871.54 megaliters was used
     nakan untuk pendinginan, sedangkan sekitar 0,6% atau          for cooling, while around 0.6% or 1,040.74 megaliters
     1.040,74 megaliter diolah melalui proses desalinasi men-      was processed through desalination into clean water.
     jadi air bersih. Air bersih tersebut selanjutnya digunakan    This freshwater was subsequently used for process needs
     untuk kebutuhan proses sebesar 879,28 megaliter dan           amounting to 879.28 megalitres and non-process needs
     non-proses sebesar 161,46 megaliter. Dibandingkan ta-         of 161.46 megalitres. Compared to the previous year,
     hun sebelumnya, total konsumsi air bersih hasil desalinasi    total consumption of desalinated freshwater decreased
     menurun 2,4% dari 1.065,92 megaliter pada 2024 menjadi        by 2.4%, from 1,065.92 megalitres in 2024 to 1,040.74
     1.040,74 megaliter pada 2025. [GRI 303-3, 303-5]              megalitres in 2025. [GRI 303-3, 303-5]



                                                 Pengambilan dan Konsumsi Air
                                                Water Withdrawal and Consumption

                                                                           100% sumber pengambilan air unit
                 100% sumber pengambilan air unit                          Banggai Ammonia Plant dari air laut
                 Palembang LPG Plant dari air tanah                        100% of the water source for the Banggai
                 100% of the water source for the Palembang LPG            Ammonia Plant unit is seawater.
                 Plant unit is groundwater.

                                                                           1.040,74% konsumsi air proses dan non
                                                                           proses di 2025
                                                                           1,040.74% of processed and non-process water
                                                                           consumption in 2025.
                 10,0 ML konsumsi air untuk non
                 proses di 2025
                 10.0 ML of non-process water
                 consumption in 2025.                              99,4% Proses Pendinginan | Cooling Process
                                                                   0,06% Proses Desalinasi | Desalination Process




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       Dari Air Laut Menjadi Air Operasional [GRI 303-1, 303-3][POJK-F.5]
       From Seawater to Operational Water [[GRI 303-1, 303-3][POJK-F.5]

       Beroperasi di wilayah pesisir Kabupaten Banggai, Banggai Ammonia Plant memanfaatkan air laut sebagai sumber uta-
       ma air operasional. Pendekatan ini memungkinkan fasilitas memenuhi kebutuhan air untuk proses produksi dan utilitas
       tanpa bergantung pada sumber air tawar di sekitar wilayah operasi.

       Air laut diambil melalui fasilitas sea water intake dan dimanfaatkan dalam dua alur utama. Sebagian besar diguna-
       kan dalam sistem pendinginan untuk mendukung stabilitas operasi peralatan produksi, sedangkan sebagian lainnya
       melalui proses desalinasi di unit Sea Water Reverse Osmosis (SWRO) untuk menghasilkan air bersih yang selanjutnya
       digunakan untuk kebutuhan proses, utilitas, dan domestik.

       Melalui pendekatan ini, pemanfaatan air di fasilitas dilakukan secara terencana sesuai kebutuhan operasional, sekaligus
       mendukung pengelolaan sumber daya air yang lebih bertanggung jawab di wilayah sekitar

       Located in the coastal area of Banggai Regency, the Banggai Ammonia Plant utilizes seawater as its primary source of
       operational water. This approach enables the facility to meet water requirements for production processes and utilities
       without relying on local freshwater resources.


       Seawater is abstracted through a seawater intake facility and utilized through two main streams. The majority is used
       in the cooling system to maintain the stability of production equipment operations, while the remaining portion
       undergoes desalination through the Sea Water Reverse Osmosis (SWRO) unit to produce clean water. This treated
       water is then used for process, utility, and domestic purposes.


       Through this approach, water utilization at the facility is carefully planned in accordance with operational needs, while
       also supporting more responsible water resource management in the surrounding area.




                                           Alur Air di Operasi Unit Banggai Ammonia Plant
                                               Water Flow in Banggai Ammonia Plant Operations

                                                                      Untuk Air Pendingin
                                                                          Cooling Water




                                Air Laut                                     Pendinginan                                   Sea Water Outfall
                                Seawater                                    Cooling Process                                 Sea Water Outfall




                                                                     Untuk Proses Desalinasi
                                                                       Desalination Process




                Air Laut                Sea Water Reverse Osmosis        Penggunaan Proses        Sewage Treatment Plant (STP)/                 Pembuangan
                Seawater                        (SWRO)                    dan Non-Proses             Final Check Basin (FCB)                     Discharge
                                         Sea Water Reverse Osmosis      Process and Non-Process   Sewage Treatment Plant (STP) / Final
                                                  (SWRO)                                                  Check Basin (FCB)




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     Pembuangan dan Kualitas Efluen [POJK-F.13] [GRI 303-               Effluent Discharge and Quality [POJK-F.13] [GRI 303-2, 303-4,
     2, 303-4, 307-1]                                                   307-1]


     Di unit Banggai Ammonia Plant, total pelepasan eflu-               At the Banggai Ammonia Plant, total effluent discharge in
     en pada 2025 tercatat sebesar 172.984,82 megaliter,                2025 was recorded at 172,984.82 megaliters, representing
     menurun 2,9% dibandingkan 2024. Dari total tersebut,               a decrease of 2.9% compared to 2024. Of this total,
     sekitar 99,87% atau 172.754,83 megaliter dilepaskan ke             approximately 99.87% or 172,754.83 megaliters was
     laut dan berasal dari air sirkulasi pendinginan, sedang-           discharged into the sea and originated from cooling water
     kan sekitar 0,13% atau 229,99 megaliter dilepaskan ke              circulation, while around 0.13% or 229.99 megaliters
     Sungai Musolang. Untuk memastikan kualitas air limbah              was discharged into the Musolang River. To ensure that
     memenuhi baku mutu yang berlaku, Perseroan melaku-                 wastewater quality meets applicable standards, the
     kan pengolahan dan pemantauan efluen secara berkala                Company conducts regular treatment and monitoring
     melalui Sewage Treatment Plant (STP) dan Final Check               through the Sewage Treatment Plant (STP) and Final
     Basin (FCB), dengan parameter yang dipantau meliputi               Check Basin (FCB), with monitored parameters including
     BOD, COD, TSS, minyak dan lemak, serta amoniak. Pada               BOD, COD, TSS, oil and grease, and ammonia. In 2025, the
     2025, total beban pencemaran efluen di Banggai Ammo-               total effluent pollution load at Banggai Ammonia Plant
     nia Plant tercatat sebesar 10,80 ton, relatif stabil diband-       was recorded at 10.80 tons, relatively stable compared to
     ingkan 11,81 ton pada 2024.                                        11.81 tons in 2024.

     Di samping itu, kualitas pelepasan air sirkulasi pendin-           In addition, the quality of cooling water discharged into
     ginan ke laut juga dipantau melalui sea water outlet pit           the sea is monitored through the seawater outlet pit, with
     dengan parameter utama yang meliputi pH, salinitas,                key parameters including pH, salinity, temperature, free
     suhu, klorin bebas (Cl₂), dan debit, sesuai dengan keten-          chlorine (Cl₂), and flow rate, in accordance with applicable
     tuan baku mutu yang berlaku. Secara keseluruhan, pen-              regulatory standards. Overall, effluent management at
     gelolaan efluen di fasilitas ini tetap terkendali, dan hingga      this facility remained well-controlled, and as of the end
     akhir periode pelaporan tidak terdapat insiden ketidak-            of the reporting period, there were no incidents of non-
     patuhan terhadap baku mutu air limbah yang berlaku.                compliance with applicable wastewater quality standards.

     Unit Palembang LPG Plant tidak menggunakan air dalam               The Palembang LPG Plant does not use water in its
     proses produksi sehingga tidak menghasilkan air limbah             production processes and therefore does not generate
     proses yang signifikan. Air buangan yang dikelola di fasili-       significant process wastewater. Wastewater managed at
     tas ini terutama berasal dari penangkap minyak (oil catch-         this facility primarily originates from the oil catcher, with
     er), dengan total pelepasan ke badan air di sekitar pabrik         total discharge to surrounding water bodies recorded at
     sebesar 0,32 ML pada 2025, turun 12,29% dibandingkan               317.5 megaliters in 2025, a decrease of 12.29% compared
     2024. Sebelum dilepaskan, air tersebut dipantau untuk              to 2024. Prior to discharge, the water is monitored to
     memastikan kualitasnya memenuhi ketentuan dan baku                 ensure compliance with applicable quality standards. In
     mutu yang berlaku. Di 2025, pengelolaan air buangan                2025, wastewater management at this facility remained
     di fasilitas ini tetap terkendali dan sesuai dengan pers-          well-controlled and in accordance with established
     yaratan yang ditetapkan.                                           requirements.




        Pada tahun 2025, tidak terdapat kejadian tumpahan signifikan dalam seluruh kegiatan operasional. [POJK-F.15][GRI 306-3]
        In 2025, there were no significant spill incidents across all operational activities. [POJK-F.15][GRI 306-3]




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                                           Total Pelepasan Efluen ke Badan Air di 2025
                                            Total Effluent Discharge to Water Bodies in 2025



                        Palembang LPG Plant                                        Banggai Ammonia Plant



                            0,32 ML                                          172.984,82 ML
                           11,11% dibandingkan 2024                                      2,9% dibanding 2024
                               11.11% compared to 2024                                    2.9% compared to 2024




                                                                                   99,87% Air laut
                                                                                   99.87% Seawater
                        100% anak sungai (drainase) sekitar pabrik
                        100% of the river body around the factory
                                                                                   0,13% Sungai Musolang
                                                                                   0.13% Musolang River




     Pengelolaan Limbah [POJK-F.13, F.14][GRI 306]                     Waste Management [POJK-F.13, F.14][GRI 306]

     ESSA mengelola limbah sebagai bagian dari pengenda-               ESSA manages waste as part of its efforts to control
     lian dampak lingkungan sekaligus efisiensi operasional.           environmental impacts while enhancing operational
     Limbah yang dihasilkan mencakup proses produksi dan               efficiency. Waste generated from production processes
     aktivitas pendukung, sehingga pengelolaan dilakukan               and supporting activities is managed through an
     melalui pendekatan terintegrasi dengan mengedepankan              integrated approach that prioritizes the waste hierarchy
     prinsip waste hierarchy (reduce, reuse, recycle/3R) sebe-         principles (reduce, reuse, recycle/3R) prior to final disposal.
     lum penanganan akhir.

     Pendekatan ini bertujuan meminimalkan timbulan limbah             This approach aims to minimize waste generation at
     dari sumbernya, mengoptimalkan pemanfaatan kemba-                 the source, optimize the reuse of materials, and ensure
     li material, serta memastikan limbah yang tidak dapat             that waste which cannot be recovered is handled safely
     dimanfaatkan dikelola secara aman melalui pihak berizin           by licensed third parties in accordance with applicable
     sesuai ketentuan regulasi.                                        regulatory requirements.

     Pada 2025, Perseroan menyesuaikan pengelompokan                   In 2025, the Company adjusted the classification of waste
     limbah dalam pelaporan agar selaras dengan ketentuan              in its reporting to align with regulatory requirements, by
     regulator, dengan memperjelas perbedaan antara sam-               clarifying the distinction between domestic waste and
     pah domestik dan limbah non-B3 sesuai klasifikasi yang            non-hazardous waste in accordance with the applicable
     berlaku.                                                          classification standards.




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                                      Klasifikasi dan Pendekatan Pengelolaan Limbah ESSA
                                                   Waste Classification and Management Approach



                                                           Limbah B3 (Berbahaya)
                                                                  Hazardous Waste


        1

                                                   Limbah Proses &                                 • Katalis bekas | Spent catalyst
                                                                                                   • Sludge IPAL | Wastewater sludge
                                                   Utilitas                                        • Residu proses | Process residue
                                                   Process & Utility Waste                         • Refraktori bekas | Spent refractory




       2
                                                   Limbah Operasional                              • Minyak pelumas bekas | Used oil
                                                   & Pemeliharaan                                  • Kemasan terkontaminasi B3 |
                                                                                                    Contaminated packaging
                                                   Operational &                                   • Kain majun bekas | Contaminated rags
                                                   Maintenance Waste                               • Filter bekas | Used filter




       3
                                                   Limbah Elektronik &
                                                   Peralatan                                       • Aki/baterai bekas | Used batteries
                                                                                                   • Lampu bekas | Used lamps
                                                   Electronic &                                    • Peralatan elektronik | E-waste
                                                   Equipment Waste


       4
                                                   Limbah
                                                   Laboratorium &                                  • Bahan kimia kedaluwarsa | Expired

                                                   Bahan Kimia
                                                                                                    chemicals
                                                                                                   • Limbah laboratorium | Laboratory waste
                                                   Laboratory & Chemical                           • Produk farmasi / Pharmaceutical waste
                                                   Waste



                                                                    Alur Pengelolaan
                                                                     Management Flow




     Disimpan dan ditangani di fasilitas terkontrol           Diserahkan ke pihak ketiga berizin           Pengolahan/pemusnahan sesuai regulasi
     Stored and Handled in controlled facilities              Handled by licensed third parties            Regulated treatment/disposal




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                                        Klasifikasi dan Pendekatan Pengelolaan Limbah ESSA
                                            Waste Classification and Management Approach



                                                    Sampah Domestik (Non-B3)
                                                     Domestic Waste (Non-hazardous)


             1                                                                     Pendekatan Pengelolaan
                                             Organik/Organic                       Management Approach

                                             • Sisa makanan | Food waste               Pengomposan | Composting
                                             • Sampah taman | Garden Waste
                                                                                       Dimanfaatkan kembali sebagai
                                                                                       nutrisi tanah | Reused as soil
                                                                                       nutrients




            2                                                                      Pendekatan Pengelolaan
                                             Anorganik/Inorganic                   Management Approach

                                             • Kertas | Paper                          Reduce (digitalisasi)
                                             • Plastik | Plastic
                                             • Kemasan | Packaging                     Reuse | recycle

                                                                                       Residu → TPA | Residuals to Landfill




            3                                                                      Pendekatan Pengelolaan
                                             Recycle                               Management Approach

                                             • Botol air mineral | mineral water       Pengumpulan terpilah | Segregat-
                                               bottles                                 ed collection

                                                                                       Penyerahan ke pihak ketiga |
                                                                                       Collected by third parties

                                                                                       Daur ulang | Recycled into new
                                                                                       materials


                                                                                   Pendekatan Pengelolaan
            4
                                             Inert                                 Management Approach

                                             • Kayu | wood                             Pemanfaatan kembali (khusus
                                             • Batu | stones                           kayu) | Reused (primarily wood)
                                             • Tanah | soil




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     Di Banggai Ammonia Plant, total timbulan limbah pada            At the Banggai Ammonia Plant, total waste generation
     2025 tercatat sebesar 242,87 ton, menurun sekitar 17,56%        in 2025 was recorded at 242.87 tons, representing a
     dibandingkan 2024. Penurunan ini terutama dipengaru-            decrease of approximately 17.56% compared to 2024.
     hi oleh berkurangnya timbulan limbah B3 sebesar 35,8%,          This decline was primarily driven by a 35.8% reduction in
     menjadi 104,43 ton. Sementara itu, timbulan sampah do-          hazardous waste (B3), which decreased to 104.43 tons.
     mestik (non-B3) meningkat sekitar 4,9% menjadi 138,44           Meanwhile, domestic (non-hazardous) waste increased
     ton pada 2025.                                                  by approximately 4.9% to 138.44 tons in 2025.

     Adapun di Palembang LPG Plant, total timbulan limbah            At the Palembang LPG Plant, total waste generation in
     pada 2025 tercatat sebesar 27,00 ton, yang seluruhnya           2025 was recorded at 27.00 tons, all of which consisted
     berupa limbah B3. Sementara itu, data timbulan sampah           of hazardous waste (B3). Meanwhile, data on domestic
     domestik (non-B3) tahun 2025 belum disajikan, mengin-           (non-hazardous) waste generation for 2025 has not been
     gat pencatatan administrasi baru dimulai pada Juni 2025,        presented, as administrative recording only commenced
     meskipun kegiatan pengelolaan telah dilakukan sejak             in June 2025, despite waste management practices having
     lama.                                                           been implemented for a long time.




                         Timbulan Limbah PT PAU - Banggai Ammonia Plant [GRI 306-1][GRI 306-3]
                               Waste Generated PT PAU - Banggai Ammonia Plant [GRI 306-1][GRI 306-3]

                                         Total Timbulan Limbah (B3 dan Non-B3) 2025
                                  Total Waste Generation (Hazardous and Non-Hazardous) 2025

                                                                242,87 ton
                                                                242.87 tons


                        17,56% dari 2024 (294,63 ton) |            17.56% compared to 2024 (294.63 tons)



                                     Persentase Timbulan Limbah (B3 dan Non-B3) 2025
                             Waste Generation Composition (Hazardous and Non-Hazardous) 2025




                     Sampah Domestik (Non-B3)                                          Limbah B3
                 Domestic Waste (Non-hazardous)                                        Hazardous Waste
                                         57,0%                                         43,0%




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     Limbah B3 [GRI 306-1][GRI 306-3]
     Hazardous Waste [GRI 306-1][GRI 306-3]

                                                                 Timbulan Limbah B3 2025 [GRI 306-1][GRI 306-3]
                                                             Hazardous Waste Generation 2025 [GRI 306-1][GRI 306-3]


                        Palembang LPG Plant                                                                  Banggai Ammonia Plant
                        27,00 ton | 27.00 tons                                                               104,43 ton | 104.43 tons

                                 5,92% dibandingkan 2024 (28,70 ton)                                                 35,79% dibandingkan 2024 (162,63 ton)
                                 5.92% compared to 2024 (28.70 tons)                                                 35.79% compared to 2024 (162.63 tons)



                        Mayoritas limbah B3 (85,2%) adalah oli                                               Mayoritas limbah B3 (59,4%) berasal dari
                        bekas                                                                                limbah proses produksi dan utilitas
                        The majority of hazardous waste (85.2%) consists                                     The majority of hazardous waste (59.4%) originates
                        of used oil                                                                          from production process and utilities waste


                                             Limbah B3 2025                                                                         Limbah B3 2025
                                       Palembang LPG Plant (Ton)                                                        Banggai Ammonia Plant (Ton)



                                                                     6,9%
                                                                                                                                                           59,6%
                                                                       5,0%            2,3%         1,1%

                                                                                       0,5%
                                                                                                                        2,9%
                                                                                       0,1%

                                           85,2%

                                                                                                                                           36,4%



              Oli Bekas | Used Oil                                            Aki/ Baterai Bekas   Limbah Proses produksi dan utilitas | Production and utility waste
                                                                              Used Batteries
              Kemasan Bekas B3 | Used Hazardous                                                    Limbah Oprasional dan pemeliharaan | Operational
                                                                              Lampu Bekas
              and Toxic Packaging                                                                  and maintenance waste
                                                                              Used Lamps
              Kain Majun Bekas | Used Majun Cloth                                                  Limbah Elektronik dan Peralatan | Electronic waste and equipment
              Filter Bekas | Used Filter                                                           Limbah laboratorium, medis, dan bahan kimia | Laboratory, medical,
                                                                                                   and chemical waste



                                                      Timbulan Limbah B3 Sesuai Jenis Limbah [GRI 306-1][GRI 306-3]
                                                   Hazardous Waste (B3) Generated by Waste Type [GRI 306-1][GRI 306-3]

                                 Palembang LPG Plant (Ton)                                                         Banggai Ammonia Plant (Ton)

                                          2023            2024         2025                                                        2023            2024                 2025

                                                                                                   400
           Aki/ Baterai Bekas        0,29 0,16 0,14
              Used Batteries
           Kemasan Bekas B3                                                                        300            62,03
                                         2,99 2,83 1,85
         Used Hazardous and
             Toxic Packaging                                                                                     121,25
                    Oli Bekas                                48,90            23,60        23,00   200
                    Used Oil
                                                                                                                                          37,82
                Lampu Bekas          0,02 0,01 0,03                                                              232,32
                 Used Lamps
                                                                                                   100                                    32,33

           Kain Majun Bekas            1,32 1,50 1,35                                                                                     41,53
                                                                                                                                                                  3                    1,16
           Used Majun Cloth                                                                         0                                                            5,45                   3,6
                  Filter Bekas        0,83 0,60 0,63
                                                                                                                                                                 1,11                  0,37
                   Used Filter
                                 0             20          40           60            80                      Limbah proses         Limbah operasional     Limbah elektronik   Limbah laboratorium,
                                                                                                           produksi dan utilitas     dan pemeliharaan         dan peralatan    medis, dan bahan kimia
                                                                                                                Production            Operational and       Electronic waste    Laboratory, medical,
                                                                                                             and utility waste      maintenance waste        and equipment       and chemical waste




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     Timbulan limbah B3 dihasilkan dari berbagai aktivitas           Hazardous waste (B3) is generated from various
     operasional, yang mencakup proses produksi dan utili-           operational activities, including production and utility
     tas, kegiatan operasional dan pemeliharaan, penggunaan          processes, operations and maintenance activities, the
     peralatan dan komponen elektronik, serta aktivitas lab-         use of equipment and electronic components, as well
     oratorium dan penanganan bahan kimia. Dengan karak-             as laboratory activities and chemical handling. Given the
     teristik sumber yang berbeda di tiap fasilitas, komposisi       differing characteristics of sources at each facility, the
     limbah B3 yang dihasilkan juga mencerminkan kebutu-             composition of hazardous waste generated also reflects
     han operasional masing-masing unit. Seluruh limbah B3           the specific operational needs of each unit. All hazardous
     dikelola melalui pihak ketiga berizin untuk memastikan          waste is managed through licensed third parties to
     penanganan yang aman dan sesuai dengan ketentuan                ensure safe handling and compliance with regulatory
     regulasi.                                                       requirements.

     Di Palembang LPG Plant, timbulan limbah B3 pada 2025            At the Palembang LPG Plant, hazardous waste generation
     tercatat sebesar 27,00 ton, menurun tipis dibandingkan          in 2025 was recorded at 27.00 tons, slightly decreasing
     2024. Timbulan limbah B3 di fasilitas ini masih didominasi      compared to 2024. The hazardous waste generated at
     oleh oli bekas (85,2%), sementara sisanya terutama terdiri      this facility is still dominated by used oil (85.2%), while the
     atas kemasan bekas B3 (6,9%), kain majun bekas (5,0%),          remainder mainly consists of hazardous waste packaging
     serta jenis limbah B3 lainnya dalam proporsi yang rela-         (6.9%), used rags (5.0%), and other types of hazardous
     tif kecil, seperti filter bekas, aki/baterai bekas, dan lampu   waste in relatively small proportions, such as used filters,
     bekas. Komposisi ini menunjukkan bahwa limbah B3 yang           used batteries, and used lamps. This composition indicates
     dihasilkan terutama berasal dari kegiatan operasional dan       that the hazardous waste generated primarily originates
     pemeliharaan fasilitas.                                         from operational and maintenance activities.

     Sementara itu, timbulan limbah B3 di Banggai Ammonia            Meanwhile, hazardous waste generation at the Banggai
     Plant pada 2025 tercatat sebesar 104,43 ton, menurun se-        Ammonia Plant in 2025 was recorded at 104.43 tons,
     kitar 35,8% dibandingkan 2024. Penurunan ini terutama           representing a decrease of approximately 35.8% compared
     dipengaruhi oleh berkurangnya limbah dari proses pro-           to 2024. This decline was mainly driven by a reduction in
     duksi dan utilitas sebesar 48,84%, dari 121,25 ton men-         waste from production and utility processes by 48.84%,
     jadi 62,03 ton. Kelompok ini tetap menjadi kontributor          from 121.25 tons to 62.03 tons. This category remains the
     terbesar, dengan porsi sekitar 59,4% dari total limbah B3,      largest contributor, accounting for approximately 59.4%
     diikuti oleh limbah operasional dan pemeliharaan sebesar        of total hazardous waste, followed by operational and
     37,82 ton atau sekitar 36,2%. Adapun limbah dari elek-          maintenance waste at 37.82 tons or around 36.2%. Waste
     tronik dan peralatan serta laboratorium, medis, dan ba-         from electronics and equipment, as well as laboratory,
     han kimia tercatat dalam jumlah yang relatif kecil.             medical, and chemical sources, was recorded in relatively
                                                                     small amounts.

     Seluruh timbulan limbah B3 yang dihasilkan selama tahun         All hazardous waste generated during the reporting
     pelaporan, baik di Palembang LPG Plant maupun Banggai           year, both at the Palembang LPG Plant and the Banggai
     Ammonia Plant, diserahkan kepada pihak ketiga berizin           Ammonia Plant, was handed over to licensed third
     untuk dikelola sesuai dengan ketentuan yang berlaku.            parties for management in accordance with applicable
                                                                     regulations.




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     Sampah Domestik (Non-B3) [GRI 306-1][GRI 306-3] [GRI 306-4][GRI 306-5]
     Domestic Waste (Non-hazardous) [GRI 306-1][GRI 306-3] [GRI 306-4][GRI 306-5]



                                 Timbulan Sampah Domestik 2025 - Banggai Ammonia Plant
                                        Domestic Waste Generation in 2025 – Banggai Ammonia Plant


                                                           138,44 ton
                                                    4,88 dibandingkan 2024 |     4,88 compared to 2024


                                             300

                                                            275


                                             200




                                                                         132               138
                                             100




                                               0
                                                            2023         2024             2025


                                  Timbulan Sampah Domestik (Non-B3) Sesuai Jenis Limbah)
                                              Non-hazardous Waste Generated by Waste Type

                                         Organik                                                   Anorganik
                                         Organic                                                   Inorganic


                                         43
                                        ton | tons
                                                                                             92,98 ton | tons

                                          Recycle                                                        Inert



                                           0
                                         ton | tons
                                                                                                 2,46
                                                                                                   ton | tons



     Sampah domestik di Banggai Ammonia Plant terutama                         Domestic waste at the Banggai Ammonia Plant primarily
     berasal dari aktivitas perkantoran, fasilitas pendukung,                  originates from office activities, supporting facilities, and
     dan kegiatan operasional sehari-hari. Pengelolaannya                      daily operational activities. Its management follows the
     mengacu pada prinsip hierarki limbah (3R: Reduce, Re-                     waste hierarchy principles (3R: Reduce, Reuse, Recycle),
     use, Recycle) dengan mengedepankan upaya penguran-                        prioritizing waste reduction at the source, material reuse,
     gan dari sumber, pemanfaatan kembali, serta pengalihan                    and diversion from disposal wherever possible. [GRI 306-4]
     sampah dari pembuangan apabila memungkinkan. [GRI
     306-4]



     Pada 2025, total timbulan sampah domestik di Banggai                      In 2025, total domestic waste generation at the Banggai




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     Ammonia Plant tercatat sebesar 138,44 ton, meningkat         Ammonia Plant was recorded at 138.44 tons, representing
     4,88% dibandingkan 2024. Komposisinya masih did-             an increase of 4.88% compared to 2024. The composition
     ominasi oleh sampah anorganik sebesar 92,98 ton atau         remained dominated by inorganic waste at 92.98 tons,
     sekitar 67,2% dari total timbulan sampah domestik, dii-      accounting for approximately 67.2% of total domestic
     kuti oleh sampah organik sebesar 43,00 ton atau sekitar      waste, followed by organic waste at 43.00 tons or around
     31,1%, sementara sampah inert hanya menyumbang porsi         31.1%, while inert waste contributed a relatively small
     yang relatif kecil, yaitu sekitar 1,8%. Dibandingkan tahun   share of approximately 1.8%. Compared to the previous
     sebelumnya, peningkatan total timbulan terutama dipen-       year, the increase in total waste generation was primarily
     garuhi oleh kenaikan sampah organik, sedangkan sam-          driven by higher organic waste, while inorganic and inert
     pah anorganik dan inert menunjukkan penurunan.               waste showed a declining trend.

     Pada saat yang sama, jumlah sampah yang dialihkan dari       At the same time, the volume of waste diverted from
     pembuangan meningkat signifikan dari 13 ton pada 2024        disposal increased significantly from 13 tons in 2024
     menjadi 30,18 ton pada 2025. Peningkatan ini terutama        to 30.18 tons in 2025. This improvement was mainly
     didukung oleh pengelolaan sampah organik melalui pen-        supported by the management of organic waste through
     gomposan, serta pemanfaatan sebagian sampah inert,           composting, as well as the reuse of certain inert waste,
     khususnya kayu, untuk penggunaan kembali pada ke-            particularly wood, for supporting operational needs.
     butuhan pendukung operasional. Adapun sampah yang            Waste that could not be further utilized was managed
     tidak dapat dimanfaatkan lebih lanjut dikelola melalui       through disposal mechanisms in accordance with
     mekanisme pembuangan sesuai ketentuan operasional            operational procedures and applicable environmental
     dan persyaratan pengelolaan lingkungan yang berlaku.         management requirements. [GRI 306-4][GRI 306-5]
     [GRI 306-4][GRI 306-5]



     Sementara itu, pengungkapan data sampah domestik un-         Meanwhile, the disclosure of domestic waste data for the
     tuk Palembang LPG Plant belum disajikan pada periode         Palembang LPG Plant is not yet presented for the 2025
     pelaporan 2025 karena pencatatan baru mulai dilaku-          reporting period, as data recording only commenced
     kan pada tahun tersebut. Perseroan menargetkan pen-          during that year. The Company aims to provide more
     gungkapan yang lebih lengkap pada periode pelaporan          comprehensive disclosure in future reporting periods
     mendatang seiring dengan tersedianya data yang telah         once the data reflects a full reporting cycle.
     merepresentasikan satu periode pencatatan penuh.




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     Keanekaragaman Hayati                                                     [POJK-F.9]



        Biodiversity



     ESSA memandang perlindungan keanekaragaman                          ESSA views biodiversity protection as an integral part of
     hayati sebagai bagian dari komitmen lingkungan                      its environmental commitment. Although the Company’s
     perusahaan. Meskipun kegiatan operasional Perseroan                 operations are not located within protected areas
     tidak berlokasi di kawasan lindung atau area dengan nilai           or regions with high biodiversity value, ESSA adopts
     keanekaragaman hayati tinggi, ESSA tetap menerapkan                 a precautionary approach by identifying potential
     pendekatan kehati-hatian melalui identifikasi potensi               interactions with the surrounding environment and
     interaksi dengan lingkungan sekitar dan pemantauan                  conducting regular ecosystem monitoring. As part of its
     berkala terhadap kondisi ekosistem. Sebagai bagian                  broader environmental sustainability commitment, the
     dari komitmen yang lebih luas terhadap keberlanjutan                Company also implements various conservation initiatives
     lingkungan, Perseroan juga menjalankan sejumlah inisiatif           in areas surrounding its operations. [GRI 101-4][GRI 101-7]
     konservasi di sekitar wilayah operasional. [GRI 101-4][GRI 101-7]



     Konservasi Keanekaragaman Hayati [POJK-F.10]                        Biodiversity Conservation [POJK-F.10]

     ESSA menjalankan berbagai inisiatif konservasi di sekitar           ESSA carries out a range of conservation initiatives
     wilayah operasional yang mencakup perlindungan                      in areas around its operations, covering both species
     spesies dan pemulihan ekosistem. Pendekatan konservasi              protection and ecosystem restoration. Its conservation
     yang diterapkan mengintegrasikan aspek perlindungan                 approach integrates habitat protection, ecosystem
     habitat, penguatan fungsi ekosistem, serta keterlibatan             function enhancement, and stakeholder engagement.
     pemangku kepentingan. ESSA memastikan bahwa setiap                  ESSA ensures that all initiatives are tailored to local
     inisiatif yang dijalankan berbasis pada kondisi lingkungan          environmental conditions, enabling interventions to
     setempat, sehingga intervensi yang dilakukan relevan dan            remain relevant and deliver optimal impact.
     memberikan dampak yang optimal.


     Dalam pelaksanaannya, kegiatan konservasi dilakukan                 In implementation, conservation activities are conducted
     melalui kolaborasi dengan berbagai pihak, termasuk                  through collaboration with various stakeholders,
     instansi pemerintah, lembaga teknis, serta masyarakat               including government agencies, technical institutions,
     lokal. Pendekatan kolaboratif ini menjadi kunci dalam               and local communities. This collaborative approach
     memastikan      keberlanjutan     program,      mengingat           is essential to ensuring program sustainability, as
     pengelolaan keanekaragaman hayati tidak dapat                       biodiversity management cannot be separated from the
     dilakukan secara terpisah dari konteks sosial dan ekonomi           social and economic context of communities surrounding
     masyarakat di sekitar wilayah operasional.                          operational areas.


     Selain itu, ESSA juga menekankan pentingnya penguatan               In addition, ESSA emphasizes strengthening local capacity
     kapasitas lokal sebagai bagian dari strategi konservasi             as part of its long-term conservation strategy. By actively
     jangka      panjang.   Melalui pelibatan    masyarakat              involving communities in conservation activities, the
     dalam kegiatan konservasi, perusahaan mendorong                     Company fosters environmental awareness and shared
     terbentuknya kesadaran dan kepemilikan bersama                      ownership, ensuring that conservation efforts are
     terhadap upaya pelestarian lingkungan, sehingga                     sustained over time rather than temporary.
     program yang dijalankan tidak bersifat sementara,
     melainkan berkelanjutan.




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     Konservasi Burung Maleo
     Maleo Bird Conservation




                   430 Burung Maleo                                            46 Burung Maleo
                   dilepasliarkan/ sepanjang                                   dilepasliarkan di tahun 2025
                   tahun 2016-2025                                             Maleo Bird released in 2025
                   Maleo Bird released (2026-2025)



     ESSA berkontribusi pada pelestarian burung Maleo             ESSA contributes to the conservation of the Maleo bird
     (Macrocephalon maleo), salah satu spesies endemik            (Macrocephalon maleo), an endemic and protected
     Sulawesi yang dilindungi, melalui program konserva-          species of Sulawesi, through an ex-situ conservation
     si ex-situ yang mencakup penangkaran, pemantauan,            program that includes breeding, monitoring, and release
     dan pelepasliaran ke habitat alaminya. Program ini di-       into its natural habitat. This program is implemented
     jalankan secara kolaboratif bersama institusi akademik       collaboratively with academic institutions and relevant
     dan pemangku kepentingan terkait sebagai bagian              stakeholders as part of the Company’s support for
     dari dukungan Perseroan terhadap pelestarian keane-          biodiversity conservation and the achievement of the
     karagaman hayati dan pencapaian Tujuan Pemban-               Sustainable Development Goals, particularly Goal 15:
     gunan Berkelanjutan, khususnya Tujuan 15: Ekosistem          Life on Land. [GRI 101-2]
     Daratan. [GRI 101-2]

     Sejak 2016 hingga 2025, program ini telah berhasil me-       From 2016 to 2025, the program has successfully
     lepasliarkan 430 individu burung Maleo ke habitat ala-       released 430 Maleo birds into the wild. In 2025 alone,
     minya. Pada 2025, Perseroan melepasliarkan 46 individu       the Company released 46 individuals, reflecting the
     Maleo, yang mencerminkan keberlanjutan pelaksanaan           continuity of the program and improvements in
     program serta pengelolaan konservasi yang semakin            conservation management. The initiative focuses
     baik. Fokus inisiatif ini tidak hanya pada jumlah individu   not only on the number of birds released but also
     yang dilepasliarkan, tetapi juga pada kualitas proses        on the quality of the conservation process, including
     konservasi, termasuk kesiapan satwa untuk beradaptasi        the animals’ readiness to readapt to the wild and the
     kembali di alam dan keberhasilan siklus penangkaran,         success of captive breeding cycles. [GRI 101-7]
     yang merupakan bagian dari pemantauan perubahan
     kondisi keanekaragaman hayati. [GRI 101-7]

                                                                  These efforts are further strengthened through
     Upaya tersebut turut diperkuat melalui kegiatan pen-
                                                                  awareness-raising activities. On March 27, 2025,
     yadartahuan kepada masyarakat. Pada 27 Maret 2025,
                                                                  the Company conducted a Maleo conservation
     Perseroan menyelenggarakan sosialisasi konservasi
                                                                  outreach program at a university to enhance youth
     Maleo di lingkungan perguruan tinggi untuk mening-
                                                                  understanding of environmental conservation. This
     katkan pemahaman generasi muda mengenai pent-
                                                                  initiative is expected to encourage participants to take
     ingnya pelestarian lingkungan. Kegiatan ini diharapkan
                                                                  an active role in promoting environmental awareness
     dapat mendorong peran aktif peserta dalam menum-
                                                                  within their communities.
     buhkan kesadaran lingkungan di masyarakat.

                                                                  In addition, the Company supports innovation in ex-
     Selain itu, Perseroan juga mendukung pengembangan
                                                                  situ Maleo conservation methods, which has received
     inovasi dalam metode pemeliharaan ex-situ burung
                                                                  a simple patent certificate from the Ministry of Law
     Maleo yang telah memperoleh sertifikat paten seder-
                                                                  and Human Rights of the Republic of Indonesia. This
     hana dari Kementerian Hukum dan Hak Asasi Manusia
                                                                  recognition highlights ESSA’s contribution to advancing
     Republik Indonesia. Pengakuan ini menunjukkan kon-
                                                                  more standardized and sustainable conservation
     tribusi ESSA dalam mendorong praktik konservasi yang
                                                                  practices.
     lebih terstandarisasi dan berkelanjutan.




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     Perlindungan dan Pemulihan Ekosistem                       Coastal Ecosystem Protection and Restoration
     Pesisir
     ESSA menyadari bahwa kegiatan operasionalnya memiliki      ESSA recognizes that its operations interact with aquatic
     interaksi dengan ekosistem perairan, baik laut maupun      ecosystems, including marine and surface water bodies,
     badan air permukaan, khususnya melalui penggunaan air      particularly through the use of seawater for operational
     laut untuk utilitas operasional dan pelepasan air limbah   utilities and the discharge of treated wastewater. [GRI 101-4]
     hasil olahan. [GRI 101-4]


     Meskipun seluruh pelepasan air telah melalui proses        Although all discharged water undergoes treatment,
     pengolahan dan memenuhi baku mutu yang ditetapkan          complies with applicable quality standards, and contains
     serta tidak mengandung bahan kimia tambahan, ESSA          no additional chemical substances, ESSA considers it
     tetap memandang penting untuk mengelola potensi            essential to responsibly manage potential environmental
     dampak tersebut secara bertanggung jawab. Pendekatan       impacts. This approach reflects the Company’s
     ini mencerminkan komitmen perusahaan untuk tidak           commitment not only to regulatory compliance but
     hanya memenuhi ketentuan regulasi, tetapi juga menjaga     also to maintaining the balance of coastal and marine
     keseimbangan ekosistem pesisir dan laut di sekitar         ecosystems surrounding its operational areas. [GRI 101-2]
     wilayah operasional. [GRI 101-2]


     Sebagai bagian dari upaya tersebut, ESSA mengembangkan     As part of this effort, ESSA develops nature-based
     inisiatif berbasis alam (nature-based solutions) yang      solutions focused on coastal ecosystem restoration. One
     berfokus pada pemulihan ekosistem pesisir. Salah satu      of its key initiatives is mangrove rehabilitation through
     program yang dijalankan adalah rehabilitasi mangrove       the MORO Program (Mangrove for Oceanic Restoration),
     melalui Program MORO (Mangrove untuk Restorasi             which aims to strengthen the ecological function of
     Oseanik), yang bertujuan memperkuat fungsi ekologis        coastal areas while also delivering social benefits to local
     kawasan pesisir sekaligus memberikan manfaat sosial        communities.
     bagi masyarakat setempat.




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     Program MORO
     (Mangrove untuk Restorasi Oseanik)

     Lokasi Kegiatan: Kabupaten Banggai, Sulawesi Selatan
     Location: Banggai Regency, South Sulawesi

     Program MORO (Mangrove untuk Restorasi Oseanik) merupakan wujud pendekatan berbasis alam yang dikembangkan
     ESSA dalam memperkuat ketahanan ekosistem pesisir, sekaligus menciptakan nilai bersama bagi masyarakat sekitar.

     Capaian Ekologis
     • Penanaman 2.400 batang mangrove
     • Mendukung pemulihan ekosistem pesisir
     • Meningkatkan keanekaragaman hayati di wilayah sekitar

     Capaian Sosial
     • Pembentukan kelompok masyarakat pesisir
     • Pengembangan kegiatan pembibitan mangrove secara mandiri
     • Kolaborasi dengan berbagai pemangku kepentingan

     Melalui program ini, ESSA tidak hanya berkontribusi pada pemulihan lingkungan, tetapi juga mendorong keterlibatan
     aktif masyarakat, sehingga upaya konservasi dapat berjalan secara berkelanjutan dan berbasis lokal.

     The MORO Program represents ESSA’s nature-based approach to strengthening coastal ecosystem resilience while
     creating shared value for surrounding communities.


     Ecological Achievements
     • Planting of 2,400 mangrove trees
     • Supporting coastal ecosystem restoration
     • Enhancing biodiversity in surrounding areas
     .
     Social Achievements
     • Establishment of coastal community groups
     • Development of independent mangrove nurseries
     • Collaboration with multiple stakeholders

     Through this program, ESSA not only contributes to environmental restoration but also promotes active community
     involvement, ensuring that conservation efforts are locally driven and sustainable.




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                                        Pengelolaan Sumber
                                              Daya Manusia
                                            Human Resource Management




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             Pengelolaan Sumber Daya Manusia
             Human Resource Management




     Pendekatan Pengelolaan SDM                                                              [GRI 3-3, 2-23, 2-24]



       Human Resources Management Approach



     Sumber daya manusia merupakan fondasi penting                Human resources are a vital foundation for the operational
     bagi keberlangsungan operasional ESSA, khususnya             continuity of ESSA, particularly in maintaining operational
     untuk menjaga keandalan operasi, keselamatan kerja,          reliability, occupational health and safety, compliance, and
     kepatuhan, dan pencapaian kinerja Perseroan secara           the achievement of sustainable corporate performance.
     berkelanjutan. Karena itu, pengelolaan SDM dilakukan         Therefore, human resource management is conducted in
     secara terstruktur untuk memastikan kesiapan organisasi      a structured manner to ensure organizational readiness
     dan pengembangan kompetensi yang selaras dengan              and competency development aligned with evolving
     kebutuhan bisnis yang terus berkembang.                      business needs.


     Pengelolaan SDM ESSA dilaksanakan berdasarkan                ESSA’s human resource management is implemented
     kerangka tata kelola berjenjang yang mencakup Akta           based on a tiered governance framework that includes
     Perusahaan, Kode Etik, Peraturan Perusahaan (PP) 2024–       the Deed of Incorporation, Group Code of Conduct (CoC),
     2026, Kebijakan tingkat Grup & Perusahaan, serta Standar     Company Regulations 2024–2026, Group & Company
     Prosedur Operasional (SOP). Selain itu, nilai-nilai EPIC     Policies, and Standard Operating Procedures (SOPs).
     (Excellence, Perseverance, Integrity, Care) terus menjadi    Furthermore, the EPIC values (Excellence, Perseverance,
     landasan perilaku dan budaya kerja di seluruh lapisan        Integrity, Care) continue to serve as the foundation
     organisasi, sehingga pengelolaan SDM tidak hanya             for behavior and work culture across all levels of the
     bertumpu pada kebijakan formal, tetapi juga pada nilai       organization, ensuring that HR management relies not
     yang diterapkan dalam praktik kerja sehari-hari.             only on formal policies but also on values applied in daily
                                                                  work practices.


     Selama periode 2023-2025, fokus penguatan sistem             During the 2023-2025 period, the focus of strengthening
     SDM bergerak dari konsolidasi struktur organisasi            the HR system progressed from organizational structure
     (2023), peningkatan kapasitas dan rekrutmen signifikan       consolidation (2023) and significant capacity building
     (2024), menuju stabilisasi dan digitalisasi sistem (2025).   and recruitment (2024), toward system stabilization and
     Pada 2025, Perseroan menyelesaikan finalisasi Kode Etik      digitalization (2025). In 2025, the Company finalized
     tingkat Grup serta memperluas implementasi Human             the Group-level Code of Conduct and expanded the
     Resource Information System (HRIS) Darwinbox dan             implementation of the Darwinbox Human Resource
     Learning Management System (LMS) Docebo. Kebijakan           Information System (HRIS) and the Docebo Learning
     ini memperkuat transparansi administrasi, konsistensi        Management System (LMS). These initiatives strengthen
     pengelolaan kinerja, serta akses pembelajaran lintas         administrative transparency, consistency in performance
     lokasi.                                                      management, and access to learning across locations.


     Pendekatan ini memastikan bahwa pengelolaan SDM              This approach ensures that HR management is not only
     tidak hanya responsif terhadap kebutuhan operasional,        responsive to operational needs but also aligned with the
     tetapi juga selaras dengan strategi keberlanjutan dan        Company’s sustainability strategy and ESG integration.
     integrasi ESG Perseroan.


     Sejalan dengan peningkatan kebijakan dan pengelolaan         In line with the enhancement of ESSA’s human resource
     sumber daya manusia ESSA, kami menjamin pemenuhan            policies and management, we guarantee the fulfillment
     hak-hak asasi manusia dengan memastikan tidak adanya         of human rights by ensuring the absence of forced labor
     praktik kerja paksa maupun pekerja anak di seluruh           and child labor practices throughout our operational
     wilayah operasi kami, serta menjunjung tinggi kebebasan      areas, as well as upholding the freedom of association in
     berserikat sesuai peraturan perundang-undangan yang          accordance with prevailing laws and regulations. [POJK-F.19]
     berlaku. [POJK-F.19] [GRI 2-30, 408-1, 409-1]                [GRI 2-30, 408-1, 409-1]




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     Komitmen terhadap Hak Asasi Manusia dan                                        Commitment to Human Rights and Responsible
     Praktik Ketenagakerjaan yang Bertanggung                                       Labor Practices [GRI 2-23, 2-24]
     Jawab [GRI 2-23, 2-24]
     ESSA menjunjung tinggi prinsip penghormatan terhadap                           ESSA upholds the principles of respect for Human Rights
     Hak Asasi Manusia (HAM) dalam seluruh praktik                                  in all labor practices. This commitment is enshrined in
     ketenagakerjaan. Komitmen ini tertuang dalam Kode Etik                         the Code of Conduct and Company Regulations, which
     dan Peraturan Perusahaan yang secara eksplisit melarang:                       explicitly prohibit:
     • Praktik kerja paksa                                                          • Forced labor practices
     • Pekerja anak                                                                 • Child labor
     • Diskriminasi dalam proses rekrutmen maupun                                   • Discrimination in recruitment processes and
        hubungan kerja                                                                 employment relationships
     • Pembatasan hak kebebasan berserikat                                          • Restrictions on the right to freedom of association

     Seluruh operasional Perseroan dijalankan sesuai dengan                         All Company operations are conducted in accordance
     peraturan perundang-undangan ketenagakerjaan yang                              with prevailing labor laws and regulations in Indonesia.
     berlaku di Indonesia.


                                        Pada Periode Pelaporan 2025
                                        During the 2025 Reporting Period




                                            01       Tidak terdapat insiden pekerja anak yang teridentifikasi
                                                     There were no identified incidents of child labor [GRI 408-1]




                                           02
                                                     Tidak terdapat praktik kerja paksa dalam seluruh unit operasi
                                                     There were no forced labor practices within all operational units
                                                     [GRI 409-1]




                                           03
                                                     Tidak terdapat pembatasan terhadap kebebasan berserikat
                                                     There were no restrictions on freedom of association [407-1]




     Prinsip non-diskriminasi juga diintegrasikan dalam proses                      The principle of non-discrimination is also integrated
     rekrutmen dan promosi jabatan sebagaimana diatur                               into recruitment and promotion processes as stipulated
     dalam Kebijakan Rektrutmen dan Kode Etik. Penguatan                            in the Group Recruitment Policy and Code of Conduct.
     kebijakan pada 2025 menandai transisi dari pendekatan                          The policy strengthening in 2025 marks a transition from
     berbasis kepatuhan menuju pengelolaan SDM yang lebih                           a compliance-based approach toward a more systematic
     sistematis dan terintegrasi dengan agenda keberlanjutan                        human resource management that is integrated with the
     Perseroan.                                                                     Company’s sustainability agenda.




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     Integrasi Pengelolaan SDM dengan Strategi                       Integration of Human Resource Management
     Keberlanjutan                                                   with Sustainability Strategy

     Seiring dengan penguatan agenda keberlanjutan                   In line with the strengthening of the Company’s
     Perseroan, pengelolaan SDM di ESSA mulai diintegrasikan         sustainability agenda, human resource management at
     dengan indikator lingkungan, sosial, dan tata kelola            ESSA has begun to be integrated with Environmental,
     (ESG), termasuk dalam sistem penilaian kinerja dan              Social, and Governance (ESG) indicators, including within
     pengembangan kompetensi. Pendekatan ini sejalan                 the performance appraisal system and competency
     dengan pengungkapan mengenai pengelolaan topik                  development. This approach is consistent with the
     material serta komitmen kebijakan keberlanjutan yang            disclosures on the management of material topics and
     ditetapkan Perseroan. [GRI 3-3, 2-23]                           the sustainability policy commitments established by the
                                                                     Company. [GRI 3-3, 2-23]


     Integrasi tersebut diwujudkan melalui [GRI 2-24] [POJK-F.1] :   This integration is manifested through. [GRI 2-24] [POJK-F.1] :
     • Penyelarasan Key Performance Indicators (KPI)                 • Alignment of departmental Key Performance Indicators
        departemen dengan target keselamatan kerja dan                  (KPIs) with occupational safety and resource efficiency
        efisiensi sumber daya.                                          targets.
     • Peningkatan transparansi dan akurasi data melalui             • Enhancement of data transparency and accuracy
        digitalisasi sistem pengelolaan SDM untuk mendukung             through the digitalization of HR management systems
        praktik ketenagakerjaan yang terdokumentasi secara              to support systematically documented labor practices.
        sistematis.                                                  • Strengthening of the culture of compliance and ethics
     • Penguatan budaya kepatuhan dan etika melalui                     through the internalization of the Code of Conduct,
        internalisasi Kode Etik, termasuk sosialisasi nilai dan         including the socialization of values and behavioral
        standar perilaku yang berlaku di seluruh unit kerja.            standards applicable across all work units.



     Secara keseluruhan, pendekatan ini menandai transisi dari       Overall, this approach marks a transition from HR
     pengelolaan dan pengembangan SDM yang berfokus                  management and development focused on administrative
     pada kepatuhan administratif menuju pengelolaan yang            compliance toward management that is integrated with
     terintegrasi dengan tata kelola Perseroan dan keberlanju-       corporate governance and long-term sustainability.
     tan jangka panjang.




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     Profil Karyawan Kami
         Our Employee’s Profile



     Komposisi dan Keberagaman Tenaga Kerja                          Workforce Composition and Diversity [POJK-C.3b],
     [POJK-C.3b], [GRI 2-7, 2-8, 405-1]                              [GRI 2-7, 2-8, 405-1]


     Hingga 31 Desember 2025, ESSA mempekerjakan 479                 As of December 31, 2025, ESSA employed 479 employees
     karyawan yang tersebar di kantor pusat dan lokasi               distributed across the head office and operational sites.
     operasional. Struktur ini mencerminkan kapasitas                This structure reflects a relatively stable organizational
     organisasi yang relatif stabil dalam mendukung keandalan        capacity in supporting operational reliability and business
     operasional serta kesinambungan fungsi bisnis.                  continuity.


     Dari status hubungan kerja, komposisi tenaga kerja              In terms of employment status, the workforce
     didominasi oleh karyawan tetap (Perjanjian Kerja Waktu          composition is consist primarily of permanent employees
     Tidak Tertentu/PKWTT) sebanyak 412 orang atau 86% dari          (Indefinite-Term Employment Agreement), totaling
     total karyawan. Komposisi ini menunjukkan preferensi            412 individuals or 86% of the total workforce. This
     Perseroan terhadap hubungan kerja jangka panjang                composition demonstrates the Company’s preference for
     sebagai dasar penguatan kompetensi dan konsistensi              long-term employment relationships as a foundation for
     penerapan standar dan keandalan operasional. Selain             strengthening competencies and maintaining consistency
     karyawan langsung, kegiatan operasional juga didukung           in the application of standards and operational reliability.
     oleh tenaga magang, paruh waktu, dan alih daya sesuai           In addition to direct employees, operational activities
     kebutuhan bisnis.                                               are also supported by interns, part-time workers, and
                                                                     outsourced personnel according to business needs.


     Dari sisi demografi, 74% karyawan berada pada rentang           Regarding demographics, 74% of employees fall within
     usia 30–50 tahun, yang mencerminkan dominasi tenaga             the 30–50 age range, reflecting a workforce dominated by
     kerja pada usia produktif dengan pengalaman teknis yang         productive age groups with mature technical experience.
     matang. Sementara itu, 11% karyawan berusia di bawah            Meanwhile, 11% of employees are under the age of
     30 tahun, menunjukkan proses regenerasi talenta yang            30, indicating a gradual talent regeneration process.
     berjalan secara bertahap. Struktur usia ini menghadirkan        This age structure provides a balance between stability
     keseimbangan antara stabilitas pengalaman dan                   of experience and the continuity of future leadership
     kesinambungan kapasitas kepemimpinan di masa                    capacity.
     mendatang.


     Komposisi tenaga kerja ESSA masih didominasi oleh laki-         ESSA’s workforce composition remains male-dominated,
     laki, sejalan dengan karakteristik industri energi dan kimia.   in line with the characteristics of the energy and chemical
     Meski demikian, pada tahun 2025 partisipasi perempuan           industries. Nevertheless, in 2025, female participation
     mencapai 16% dari total karyawan dan tetap hadir pada           reached 16% of the total workforce and remains present
     berbagai jenjang jabatan, termasuk tingkat manajerial dan       across various job levels, including managerial positions
     Dewan Komisaris. Keterwakilan ini mencerminkan upaya            and the Board of Commissioners. This representation
     Perseroan dalam menjaga kesempatan yang setara dalam            reflects the Company’s efforts to maintain equal
     rekrutmen, pengembangan karier, dan kepemimpinan,               opportunities in recruitment, career development, and
     termasuk dalam fungsi pengawasan dan penguatan                  leadership, including in oversight functions and the
     agenda ESG.                                                     strengthening of the ESG agenda.


     Distribusi     penempatan       karyawan    menunjukkan         The distribution of employee placement shows a
     konsentrasi tenaga kerja di lokasi operasional, sementara       concentration of the workforce at operational sites, while
     kantor pusat memiliki proporsi partisipasi perempuan            the head office has a relatively higher proportion of
     yang relatif lebih tinggi. Pada kelompok usia yang lebih        female participation. Among the younger age groups,




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     muda, keterwakilan perempuan juga cenderung lebih                 female representation also tends to be more visible,
     terlihat, yang menunjukkan dinamika regenerasi talenta            indicating evolving talent regeneration dynamics.
     yang mulai berkembang.


     Secara keseluruhan, komposisi tenaga kerja ESSA                   Overall, ESSA’s workforce composition demonstrates
     menunjukkan struktur yang terkendali, stabil, dan                 a controlled, stable structure oriented toward the
     berorientasi pada keberlanjutan kapasitas organisasi.             sustainability of organizational capacity. This structure
     Struktur ini menjadi dasar bagi Perseroan dalam                   serves as the basis for the Company in managing
     mengelola rekrutmen, pergerakan karyawan, dan strategi            recruitment, employee movement, and retention
     retensi secara berkelanjutan.                                     strategies on an ongoing basis.



     Statistik Karyawan per 31 Desember 2025
     Employee Statistics as of December 31, 2025


                 Berdasarkan Jenis Kelamin
                 By Gender




                                                                                               15,9%
                                                                                                 Perempuan
                                                                                                   Female
                               Laki-Laki
                                 Male



                         83,1%

         Berdasarkan Kelompok Usia                                       Berdasarkan Lokasi Penempatan
         By Gender                14% (68)                11% (55)       Based on Placement Location                                   30% (144)




              18-30 Tahun I Years Old
                                                                             Jakarta
              30-50 Tahun I Years Old
                                                                             Lainnya
                                                                             Others
              >50 Tahun I Years Old
                                                                                                     70% (335)
                                           74% (356)




         Berdasarkan Tingkat Jabatan                                     Berdasarkan Status Karyawan
         By Job Level                                  3% (13)           By Employment Status                               2% (14)

                                                                                                          8% (67)
                                                            9% (43)                                                                   41% (339)
              Top Management                                                 Alih Daya
              Top Management                                                 Outsource

              Middle Management                                              Permanent (PKWTT)
              Middle Management                                              Permanent (PKWTT)

              First Line Management                                          Kontrak (PKWT)
              First Line Management                                          Contract (PKWT)
                                        46% (225)
              Staf                                         43% (211)         Magang/ Paruh Waktu           49% (412)
              Staff                                                          Internship/ Part Time




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     Manajemen Talenta dan Retensi                                                                    [GRI 401-1]



        Talent Management and Retention



     Rekrutmen [GRI 401-1, 404-2]                                    Recruitment [GRI 401-1, 404-2]

     Kebutuhan kompetensi operasional dan penguasaan                 The need for operational competence and specific
     teknologi proses yang spesifik menjadikan pemenuhan             process technology mastery makes talent fulfillment at
     talenta di ESSA sebagai tantangan tersendiri. Untuk             ESSA a distinct challenge. To address this, ESSA utilizes
     menjawab hal tersebut, ESSA memanfaatkan rujukan                employee referrals as well as recruitment consultants
     karyawan serta konsultan rekrutmen (pihak ketiga) untuk         (third parties) for specific positions. Open recruitment is
     posisi tertentu. Rekrutmen terbuka juga dilakukan dengan        also conducted by applying the principles of equality and
     menerapkan prinsip kesetaraan dan inklusivitas, tanpa           inclusivity, without discrimination.
     diskriminasi.

     Selain itu, ESSA melakukan penguatan talent pool                Furthermore, ESSA strengthens its talent pool through
     melalui Employee Training Program bekerja sama dengan           the Employee Training Program in collaboration with
     sejumlah universitas, berupa on-the-job training dan            several universities, in the form of on-the-job training and
     pendampingan bagi mahasiswa. [GRI 404-2]                        mentoring for students. [GRI 404-2]

     Pada tahun 2025, ESSA merekrut 64 karyawan baru untuk           In 2025, ESSA recruited 64 new employees to support
     mendukung kebutuhan kompetensi pada fungsi-fungsi               competency requirements in the Company’s core
     utama Perseroan, sejalan dengan prioritas Perseroan             functions, in line with the company’s priority in
     dalam menjaga efektivitas operasional dan penguatan             maintaining operational effectiveness and strengthening
     kapasitas organisasi.                                           organizational capacity.


                                                      Total Karyawan Baru
                                                      Total New Employees




                                                                                                        44 Karyawan
                                                                                                        44 Employees
               2023
                                                                                                        67 Karyawan
                                                                                                        67 Employees
                                                                                                        64 Karyawan
                                                                                                        64 Employees
               2024




               2025                                                                                   Di 2025, 64 Karyawan Baru,
                                                                                                      83% (53) adalah lokal
                                                                                                      (Indonesia)
                                                                                                      In 2025, 64 new employees
                         0         10    20      30    40       50     60        70       80          were hired, of whom 83%
                                                                                                      (53) were local (Indonesia)




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     Pergantian Karyawan [GRI 401-1]                                 Employee Turnover [GRI 401-1]

     ESSA memantau tingkat pergantian karyawan (turnover)            ESSA consistently monitors employee turnover rate to
     secara konsisten untuk menilai stabilitas organisasi            assess organizational stability and the effectiveness of its
     dan efektivitas strategi retensi, sekaligus menjaga             retention strategies, while also ensuring the continuity of
     kesinambungan kompetensi, produktivitas, dan budaya             competencies, productivity, and workplace culture.
     kerja.



                                                    Tingkat Pergantian Karyawan
                                                           Turnover Rate




                                                 8%
                                                 Tingkat Pergantian Karyawan di 2025
                                                 Employee Turnover Rate in 2025


                                                  2%
                                                 Dibandingkan 2024
                                                 Compared to 2024




     Pada 2025, tercatat 39 karyawan meninggalkan                    In 2025, it was recorded that 39 employees left the
     Perseroan lebih rendah sekitar 23% dibandingkan tahun           Company, approximately 23% lower than the previous
     sebelumnya. Penurunan ini mengindikasikan perbaikan             year. This decrease indicates an improvement in the
     tingkat retensi, seiring penguatan program retensi yang         retention rate, alongside the strengthening of the
     dijalankan Perseroan.                                           retention programs implemented by the Company.


     Untuk menjaga tingkat retensi, ESSA menerapkan                  To maintain the retention rate, ESSA implements several
     sejumlah langkah strategis, antara lain:                        strategic measures, including:
     • Remunerasi dan kesejahteraan yang kompetitif,                 • Competitive remuneration and employee welfare,
        termasuk insentif berbasis kinerja dan penguatan                including performance-based incentives and the
        keseimbangan kerja dan kehidupan. [GRI 401-2]                   strengthening of work-life balance. [GRI 401-2]
     • Pengembangan karier dan kepemimpinan melalui                  • Career and leadership development through a
        sistem manajemen kinerja yang terdigitalisasi serta             digitalized performance management system and
        akses pembelajaran yang merata melalui LMS Docebo.              equitable access to learning via the Docebo LMS.
       [POJK-F.22] [GRI 404-2]                                          [POJK-F.22] [GRI 404-2]

     • Lingkungan kerja inklusif dan tanpa diskriminasi.             • An inclusive and non-discriminatory work environment.
       [POJK-F.18]                                                      [POJK-F.18]

     • Dialog internal berkelanjutan melalui Lembaga Kerja           • Ongoing internal dialogue through the Bipartite
       Sama (LKS) Bipartit, kegiatan Town Hall, dan kegiatan           Cooperation Institution (LKS), Town Hall meetings, and
       pelibatan karyawan lainnya. [GRI 2-30]                          other employee engagement activities. [GRI 2-30]
     • Digitalisasi tata kelola SDM melalui sistem informasi         • Digitalization of HR governance through the Darwinbox
       Darwinbox untuk meningkatkan transparansi dan                   information system to enhance administrative
       efisiensi administrasi. [GRI 2-24]                              transparency and efficiency. [GRI 2-24]




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     Total Karyawan Keluar
     Total Employees Leaving




                                                                                                                 18 Karyawan
                                                                                                                 18 Employees
               2023
                                                                                                                 51 Karyawan
                                                                                                                 51 Employees
                                                                                                                 39 Karyawan
                                                                                                                 39 Employees
               2024




               2025
                                                                                                            Di 2025,
                                                                                                            39 karyawan keluar
                                                                                                            ↓ 24% dibandingkan 2024
                                                                                                            In 2025,
                        0               10       20      30          40            50            60         39 employees left
                                                                                                            ↓ 24% compared to 2024


     Budaya ESSA [GRI 2-23, 2-24, 404-2] [POJK-F.1]                       ESSA Culture [GRI 2-23, 2-24, 404-2] [POJK-F.1]

     ESSA terus memperkuat budaya organisasi sebagai                      ESSA continues to strengthen its organizational culture
     fondasi utama keberlanjutan melalui internalisasi nilai-             as a primary foundation for sustainability through the
     nilai EPIC (Excellence, Perseverance, Integrity, Care) secara        systematic and measurable internalization of EPIC values
     sistematis dan terukur sepanjang tahun 2025. Perseroan               (Excellence, Perseverance, Integrity, Care) throughout
     menyelenggarakan 25 batch Foundation Training yang                   2025. The Company conducted 25 batches of Foundation
     melibatkan sekitar 403 karyawan, termasuk Direksi,                   Training involving approximately 403 employees, including
     guna membangun pemahaman yang selaras mengenai                       the Board of Directors, to build a shared understanding of
     penerapan nilai inti dalam perilaku kerja sehari-hari.               applying core values in daily work behavior. Each value
     Setiap nilai diterjemahkan ke dalam indikator perilaku               is translated into measurable behavioral indicators to
     yang terukur untuk memastikan kontribusi individu                    ensure that individual contributions are directly linked
     terhubung secara langsung dengan strategi bisnis jangka              to long-term business strategy. This program is further
     panjang. Program ini turut diperkaya melalui inisiatif               enriched through the EPICTalks initiative, which presents
     EPICTalks yang menghadirkan perspektif kepemimpinan                  inspiring leadership perspectives and encourages critical
     inspiratif serta mendorong refleksi kritis terhadap praktik          reflection on professional practices with integrity.
     profesional yang berintegritas.


     Untuk memastikan akses yang inklusif dan berkelanjutan,              To ensure inclusive and sustainable access, ESSA utilizes
     ESSA memanfaatkan platform digital seperti Darwinbox                 digital platforms such as Darwinbox and the Docebo
     dan LMS Docebo dalam mendemokratisasi pembelajaran                   LMS to democratize corporate culture learning across all
     budaya Perseroan di seluruh level organisasi. Pendekatan             levels of the organization. This approach enables every
     ini memungkinkan setiap insan ESSA, termasuk pekerja                 ESSA member, including operational workers, to access
     operasional, untuk mengakses materi secara mandiri                   materials independently anytime and anywhere. As part of
     kapan saja dan di mana saja. Sebagai bagian dari                     strengthening individual accountability, participants also
     penguatan akuntabilitas individu, peserta juga menyusun              formulate personal commitments that serve as the basis
     komitmen pribadi yang menjadi dasar penguatan etika                  for reinforcing work ethics and professional responsibility.
     kerja dan tanggung jawab profesional. Melalui kombinasi              Through a combination of capacity building, technological
     pengembangan kapasitas, pemanfaatan teknologi, dan                   utilization, and continuous feedback mechanisms, ESSA
     mekanisme umpan balik berkelanjutan, ESSA memastikan                 ensures that the corporate culture grows organically and
     bahwa budaya Perseroan tumbuh secara organik dan                     consistently in supporting sustainable performance.
     konsisten dalam mendukung kinerja berkelanjutan.




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     Pengembangan Kompetensi
     dan Manajemen Kinerja                                             [POJK-F.22][GRI 3-3, 401-1, 401-2, 401-3]



         Competency Development and Performance Management



     Pelatihan dan Pengembangan Karyawan                        Employee Training and Development [POJK-F.22]
     [POJK-F.22][GRI 3-3, 404-1, 404-2]                         [GRI 3-3, 404-1, 404-2]


     Pada 2025, Perseroan memperkuat sistem pembelajaran        In 2025, the Company strengthened its learning system
     melalui implementasi Learning Management System (LMS)      through the implementation of the Docebo Learning
     Docebo yang memungkinkan akses pelatihan secara            Management System (LMS), which enables self-paced
     mandiri dan fleksibel bagi karyawan di seluruh lokasi      and flexible training access for employees across all work
     kerja. [GRI 404-2]                                         locations. [GRI 404-2]


     Program pelatihan difokuskan pada tiga area utama:         Training programs are focused on three core areas:
     • Kepatuhan (Compliance): Pelatihan wajib terkait          • Compliance: Mandatory training related to regulations,
        regulasi, etika, dan keselamatan kerja.                    ethics, and occupational safety.
     • Pengembangan Teknis (Technical Development):             • Technical Development: Enhancement of operational
        Peningkatan kompetensi operasional dan teknis sesuai       and technical competencies according to the needs of
        kebutuhan unit kerja.                                      each work unit.
     • Pengembangan Soft Skills: Penguatan kepemimpinan,        • Soft Skills Development: Strengthening of leadership,
        komunikasi, dan efektivitas kerja tim.                     communication, and teamwork effectiveness.


     Selain itu, sepanjang Februari hingga Agustus 2025,        Furthermore, from February to August 2025, the
     Perseroan menyelenggarakan workshop internal untuk         Company conducted internal workshops to strengthen
     memperkuat pemahaman nilai perilaku kerja dan standar      understanding of workplace behavioral values and the
     profesional yang diharapkan di seluruh level organisasi.   professional standards expected at all levels of the
                                                                organization.


     Kinerja pelatihan tahun 2025 menunjukkan tingkat           The 2025 training performance demonstrates a strong
     partisipasi yang baik di seluruh kategori karyawan.        participation rate across all employee categories. The
     Rata-rata jam pelatihan untuk karyawan tetap (PKWTT)       average training hours for permanent employees
     tercatat sebesar 41,4 jam per karyawan, sementara untuk    (Indefinite-Term Employment Agreement/PKWTT) were
     karyawan kontrak (PKWT) sebesar 35,8 jam per karyawan.     recorded at 41.4 hours per employee, while for contract
                                                                employees (Fixed-Term Employment Agreement/PKWT),
                                                                it was 35.8 hours per employee.
     Capaian ini mencerminkan upaya Perseroan dalam
     menyediakan akses pengembangan kompetensi yang             This achievement reflects the Company’s efforts to
     merata serta konsistensi dalam mendukung peningkatan       provide equitable access to competency development
     kapasitas profesional secara berkelanjutan. [GRI 404-1]    and consistency in supporting continuous professional
                                                                capacity building. [GRI 404-1]




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     Pelatihan Karyawan di 2025
     Employee Training 2025




                        6.173
                        Total Jam Pelatihan Karyawan
                                                                             243
                                                                             Total Peserta Pelatihan
                                                                                                                             77,2
                                                                                                                             Jam Pelatihan/Orang
                        Total Employee Training Hours                        Total Numbers of Training                       Training Hours as per person
                                                                             Participants



                              Karyawan PKWTT (Tetap)                                                    Karyawan PKWT (Kontrak)
                                 Permanent Employees                                                        Contract Employees
                      (Indefinite-Term Employment Agreement)                                       (Fixed-Term Employment Agreement)




       Total Jam Pelatihan      Jam Pelatihan/Orang       Peserta Pelatihan       Total Jam Pelatihan      Jam Pelatihan/Orang       Peserta Pelatihan
       Total Training Hours Training Hours as per person Training Participants    Total Training Hours Training Hours as per person Training Participants
             5.600                      41,4                     227                     573                      35,8                        16



       Digitalisasi SDM: Dari Administratif ke Strategis [GRI 3-3, 2-24, 404-2]
       HR Digitalization: From Administrative to Strategic [GRI 3-3, 2-24, 404-2]

       Transformasi pengelolaan SDM pada 2025 ditandai dengan penguatan sistem digital terintegrasi melalui implementasi
       Sistem Informasi Darwinbox dan Learning Management System Docebo.

       Digitalisasi ini tidak hanya menyederhanakan administrasi kepegawaian, tetapi juga meningkatkan transparansi
       pengelolaan kinerja, akses pembelajaran lintas lokasi, serta konsistensi data dalam pengambilan keputusan.

       Melalui platform pembelajaran digital, karyawan di lokasi operasional maupun kantor pusat memiliki akses yang setara
       terhadap materi pelatihan, pengembangan kepemimpinan, serta program kepatuhan. Sementara itu, integrasi sistem
       manajemen kinerja memungkinkan evaluasi yang lebih objektif dan terdokumentasi.

       Pendekatan ini memperkuat akuntabilitas tata kelola SDM dan mendukung kesiapan organisasi dalam menghadapi
       dinamika industri yang semakin berbasis data.


       The transformation of human resource management in 2025 was marked by the strengthening of an integrated digital
       system through the implementation of the Darwinbox Information System and the Docebo Learning Management
       System.


       This digitalization not only simplifies employee administration but also enhances performance management
       transparency, cross-location learning access, and data consistency in decision-making.


       Through the digital learning platform, employees at both operational sites and the head office have equitable access to
       training materials, leadership development, and compliance programs. Meanwhile, the integration of the performance
       management system allows for more objective and documented evaluations.


       This approach strengthens accountability of HR governance and supports organizational readiness in facing increasingly
       data-driven industry dynamics.




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     Penilaian Kinerja dan Pengembangan Karir                   Performance Appraisal and Career Developmen
     [GRI 404-3]                                                [GRI 404-3]


     Sistem penilaian kinerja dirancang untuk memastikan        The performance appraisal system is designed to ensure
     kontribusi individu selaras dengan target organisasi       individual contributions are aligned with organizational
     sekaligus mendukung pengembangan kompetensi.               targets while supporting competency development.
     Evaluasi dilakukan secara transparan melalui kombinasi     Evaluations are conducted transparently through
     penilaian mandiri dan dialog one-on-one antara karyawan    a combination of self-assessment and one-on-one
     dan atasan sehingga kebutuhan pelatihan, kesiapan          dialogues between employees and their supervisors,
     promosi, dan perencanaan karier dapat diidentifikasi       enabling the structured identification of training needs,
     secara lebih terstruktur.                                  promotion readiness, and career planning.


     Sejak 2025, indikator kinerja di tingkat departemen        Since 2025, department-level performance indicators
     mulai memasukkan parameter ESG sebagai bagian              have begun incorporating ESG parameters as part of
     dari penguatan tata kelola dan akuntabilitas. Evaluasi     strengthening governance and accountability. Evaluations
     mencakup aspek keselamatan kerja (termasuk target          cover occupational safety aspects (including zero-accident
     nihil kecelakaan), efisiensi sumber daya—misalnya          targets), resource efficiency—such as a 50% reduction in
     pengurangan penggunaan kertas hingga 50% di tingkat        paper usage at the corporate level—and regular business
     korporat—serta perbaikan proses bisnis secara berkala.     process improvements. This integration reinforces the
     Integrasi ini menegaskan keterkaitan antara kinerja        link between operational performance and sustainability
     operasional dan komitmen keberlanjutan dalam sistem        commitments within the Company’s management system.
     manajemen Perseroan.


     Pada 2025, ESSA juga memulai proyek pembaruan              In 2025, ESSA also initiated a project to update the
     Performance Management System yang ditargetkan             Performance Management System, targeted for
     terimplementasi penuh pada 2026. Pemanfaatan               full implementation in 2026. The utilization of the
     platform     Darwinbox      memperkuat       konsistensi   Darwinbox     platform    strengthens     documentation
     dokumentasi, ketertelusuran penilaian, dan integrasi       consistency, assessment traceability, and the integration
     data SDM lintas unit. Hasil evaluasi digunakan sebagai     of HR data across units. Evaluation results serve as the
     dasar keputusan promosi serta penyusunan program           basis for promotion decisions and the formulation
     pengembangan lanjutan melalui Learning Management          of advanced development         programs through the
     System. Pelaksanaan tinjauan kinerja tahunan pada 2025     Learning Management System. The execution of annual
     menunjukkan peningkatan dibandingkan tahun-tahun           performance reviews in 2025 showed an improvement
     sebelumnya di seluruh kategori karyawan dan gender.        compared to previous years across all employee categories
     Pada tahun 2025, persentase karyawan yang menerima         and genders. In 2025, the percentage of employees
     tinjauan kinerja tahunan mencapai 98,51% untuk             receiving annual performance reviews reached 98.51%
     karyawan tetap laki-laki, 97,40% untuk karyawan tetap      for permanent male employees, 97.40% for permanent
     perempuan, 96,83% untuk karyawan kontrak laki-laki,        female employees, 96.83% for male contract employees,
     dan 100% untuk karyawan kontrak perempuan. Rincian         and 100% for female contract employees. Further details
     selengkapnya disajikan pada halaman XX.                    are presented on page XX.




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     Remunerasi, Kesejahteraan, dan
     Kesetaraan
        Remuneration, Welfare, and Equality



     Remunerasi Karyawan [POJK-F.20] [GRI 202-1, 405-2]                 Employee Remuneration [POJK-F.20] [GRI 202-1, 405-2]
     Perseroan menerapkan kebijakan remunerasi yang                     The Company implements competitive and fair
     kompetitif dan adil sebagai bagian dari pengelolaan                remuneration policies as part of its long-term talent
     talenta jangka panjang. Seluruh karyawan menerima upah             management. All employees receive a base wage above the
     pokok di atas standar Upah Minimum Provinsi (UMP)                  prevailing Provincial Minimum Wage (UMP) or Regional
     atau Upah Minimum Regional (UMR) yang berlaku di                   Minimum Wage (UMR) standards in their respective
     wilayah operasional masing-masing. Ringkasan besaran               operational areas. A summary of the applicable minimum
     upah minimum yang berlaku di wilayah tersebut selama               wage levels in these regions during the reporting period
     periode pelaporan disajikan pada tabel berikut.                    is presented in the following table.


     Upah Minimum
     Minimum Wages




                     Rata-rata di atas                        Catatan :
                                                              1. Untuk wilayah Jakarta, besaran upah minimum mengacu pada Upah
                 ketentuan upah minimum                           Minimum Provinsi (UMP) DKI Jakarta.




                     +30%
                                                              2. Untuk wilayah Banggai (BAP), Perseroan mengacu pada Upah Minimum
                                                                  Kabupaten (UMK) Banggai dengan nominal yang setara dengan UMP
                                                                  Sulawesi Tengah.
                                                              3. Untuk wilayah Palembang (PLP), Perseroan mengacu pada Upah Minimum
                                                                  Kota (UMK) Palembang.


                                                              Notes :
                                                              1. For the Jakarta area, the minimum wage amount refers to the Provincial
                                                                 Minimum Wage (UMP) of DKI Jakarta.
                                                              2. For the Banggai (BAP) area, the Company refers to the Banggai Regency
                                                                 Minimum Wage (UMK), with a nominal value equivalent to the Central
                                                                 Sulawesi Provincial Minimum Wage (UMP).
                                                              3. For the Palembang (PLP) area, the Company refers to the Palembang City
                                                                 Minimum Wage (UMK).




     Secara rata-rata, total kompensasi minimum, termasuk               On average, the total minimum compensation, including
     tunjangan tetap, berada sekitar 30% di atas ketentuan              fixed allowances, is approximately 30% above government
     regulasi pemerintah. Pendekatan ini mendukung daya                 regulatory requirements. This approach supports the
     saing Perseroan dalam menarik dan mempertahankan                   Company’s competitiveness in attracting and retaining
     talenta, sekaligus memperkuat kesejahteraan serta                  talent, while simultaneously strengthening employee
     produktivitas karyawan.                                            welfare and productivity.


     Perseroan juga menerapkan prinsip kesetaraan remunerasi            The Company also applies the principle of equal pay for
     untuk pekerjaan dan jabatan yang setara (equal pay for             equal work. The salary structure is determined based on
     equal work). Struktur gaji ditetapkan berdasarkan jabatan,         position, competency level, and performance, rather than
     tingkat kompetensi, dan kinerja, bukan berdasarkan                 gender, as part of the commitment to non-discrimination
     gender, sebagai bagian dari komitmen                               and equal opportunity. Any remuneration differences that




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     non-diskriminasi dan kesetaraan kesempatan. Perbedaan          appear at the aggregate level may be influenced by the
     remunerasi yang muncul pada level agregat dapat                distribution of roles, job levels, and job characteristics
     dipengaruhi oleh distribusi peran, tingkat jabatan, dan        within each function. [GRI 405-2]
     karakteristik pekerjaan di masing-masing fungsi. [GRI 405-2]

     Rincian tingkat upah terendah dibandingkan upah                Details of the lowest wage level compared to the minimum
     minimum serta rasio remunerasi berdasarkan gender              wage, as well as the remuneration ratio by gender, can be
     dapat dilihat pada halaman xx.                                 found on page XX



     Fasilitas dan Tunjangan Karyawan [GRI 401-2]                   Employee Facilities and Benefits [GRI 401-2]

     Perseroan menyediakan fasilitas dan tunjangan karyawan         The Company provides employee facilities and benefits
     sebagai bagian dari dukungan kesejahteraan, kesehatan,         as part of its support for welfare, health, and work
     dan produktivitas kerja. Fasilitas dan tunjangan tersebut      productivity. These facilities and benefits are provided to
     diberikan kepada karyawan tetap maupun kontrak sesuai          both permanent and contract employees in accordance
     ketentuan Perseroan dan peraturan perundang-undangan           with Company provisions and prevailing laws and
     yang berlaku, termasuk pemenuhan perlindungan dasar            regulations, including the fulfillment of basic protection
     melalui BPJS Kesehatan dan BPJS Ketenagakerjaan                through BPJS Kesehatan (Health Social Security) and
     serta manfaat kesehatan lainnya. Selain itu, Perseroan         BPJS Ketenagakerjaan (Employment Social Security), as
     menyediakan berbagai fasilitas penunjang pekerjaan dan         well as other health benefits. Additionally, the Company
     kenyamanan karyawan, antara lain fasilitas komunikasi          provides work-related and comfort facilities, including
     untuk jabatan tertentu, program kepemilikan mobil, serta       communication allowances for certain positions and a car
     penyediaan fasilitas hunian (mess/camp) bagi karyawan          ownership program. Details of the benefit facilities can be
     di area operasional.                                           found below.


     Ketersediaan fasilitas dan tunjangan disesuaikan dengan        The availability of facilities and benefits is adjusted to
     kebutuhan operasional dan karakteristik lokasi kerja baik      operational needs and the characteristics of the work
     di kantor pusat maupun pabrik serta mempertimbangkan           location both at the head office and the plant while
     peran/jabatan, kondisi kerja, dan ketentuan Perseroan          considering roles/positions, working conditions, and
     yang berlaku.                                                  applicable company regulations.




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            Fasilitas dan Tunjangan Karyawan                           Kantor Pusat          Pabrik/Site
             Employee Facilities and Benefits                          Head Office           Factory/Site
      Tunjangan Hari Raya
      Religious Holiday Allowance

      BPJS Kesehatan dan BPJS Ketenagakerjaan (Jaminan Hari Tua,
      Jaminan Kecelakaan Kerja, Jaminan Kematian, dan Jaminan
      Pensiun)
      National Health & Employment Insurance (Old Age Security,
      Work Accident Insurance, Death Benefit, and Pension Insurance)

      Tunjangan kesehatan (Rawat Jalan, Rawat Gigi, Kacamata, dan
      Persalinan) serta Pemeriksaan Kesehatan Rutin
      Health Benefits (Outpatient, Dental, Glasses, Maternity) and
      Routine Medical Check-up

      Asuransi kesehatan (Medical Scheme - Inpatient)
      Health Insurance (Medical Scheme - Inpatient)                                                   -
      Program Kepemilikan Mobil
      Car Ownership Program
      Fasilitas Kebugaran
      Fitness Facilities                                                    -
      Fasilitas Makan Siang dan Malam bagi Karyawan
      Lunch and Dinner Facilities for Employees                             -
      Perayaan Ulang Tahun untuk Karyawan Setiap Bulan
      Monthly Employee Birthday Celebration
      Fasilitas transportasi berupa bus karyawan
      Employee Bus Transportation Facility                                  -
      Mess untuk Karyawan Plant/Site
      Dormitory for Plant/Site Employees                                    -
      Fasilitas Komunikasi berupa Telepon Genggam dan Pulsa untuk
      Jabatan Tertentu
      Communication Facility (Mobile Phone and Allowance for Certain
      Positions)




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     Cuti Orang Tua [GRI 401-3]                                   Parental Leave [GRI 401-3]

     Perseroan menyediakan hak cuti orang tua sebagai bagian      The Company provides parental leave entitlements as part
     dari dukungan terhadap kesejahteraan karyawan dan            of its support for employee welfare and work-life balance,
     keseimbangan kerja–kehidupan, serta untuk memastikan         as well as to ensure protection for employees during
     perlindungan bagi karyawan pada fase penting keluarga.       significant family phases. This policy is implemented in
     Kebijakan ini diterapkan sesuai ketentuan peraturan          accordance with prevailing laws and regulations, providing
     perundang-undangan yang berlaku, yaitu 90 hari               90 days of maternity leave for female employees and 2
     cuti melahirkan bagi karyawan perempuan dan 2 hari           days of paternity leave for male employees. Employees
     cuti pendampingan kelahiran bagi karyawan laki-laki.         who exercise their leave entitlements are guaranteed the
     Karyawan yang mengambil hak cuti dijamin dapat kembali       right to return to their original positions without negative
     ke posisi semula tanpa dampak negatif terhadap status        impact on their status or career development.
     maupun perkembangan karier.


     Pada 2025, sebanyak 361 karyawan laki-laki dan 52            In 2025, a total of 361 male employees and 52 female
     karyawan perempuan tercatat berhak atas cuti orang tua.      employees were recorded as entitled to parental leave. Of
     Dari jumlah tersebut, 22 karyawan laki-laki dan 2 karyawan   that number, 22 male employees and 2 female employees
     perempuan menggunakan hak cutinya. Tingkat kembali           exercised their leave entitlements. The return-to-work
     bekerja pada 2025 tercatat sebesar 50%, dengan satu          rate in 2025 was recorded at 50%, with one employee
     karyawan yang kembali bekerja setelah cuti. Sementara        returning to work after leave. Meanwhile, the 12-month
     itu, tingkat retensi 12 bulan setelah kembali bekerja        retention rate after returning to work was recorded at
     tercatat sebesar 100%.                                       100%.


     Kinerja Cuti Orang Tua (2025)
     Parental Leave Performance (2025)



              Karyawan Berhak atas Cuti Orang Tua                            Karyawan yang Mengambil Cuti
               Employees Entitled to Parental Leave                         Employees Who Took Parental Leave



                                         361                                                    22
                                         Laki-laki / Male                                       Laki-laki / Male

                                         52                                                     2
                                         Perempuan / Female                                     Perempuan / Female




                      Tingkat Retensi 12 Bulan                                    Tingkat Kembali Bekerja
                      12-Month Retention Rate                                       Return to Work Rate



                                         100%                                                   100%
                                         Laki-laki / Male                                       Laki-laki / Male

                                         100%                                                   50%
                                         Perempuan / Female                                     Perempuan / Female




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     Praktik Ketenagakerjaan dan Hubungan
     Industrial                         [POJK-F.19][GRI 2-23, 2-26, 2-30, 406-1, 407-1, 408-1, 409-1]



         Labor Practices and Industrial Relations



     Pengelolaan hubungan industrial merupakan bagian                                        The management of industrial relations is an integral part
     dari tata kelola ketenagakerjaan untuk menjaga                                          of labor governance to maintain operational stability and
     stabilitas operasional serta kepastian hak dan kewajiban                                the certainty of rights and obligations for all parties. Labor
     para pihak. Praktik ketenagakerjaan dijalankan sesuai                                   practices are conducted in accordance with prevailing
     peraturan perundang-undangan yang berlaku dan prinsip                                   laws and regulations and the principles of respect for
     penghormatan terhadap Hak Asasi Manusia.                                                Human Rights.


     Perseroan memastikan tidak terdapat praktik pekerja anak                                The Company ensures that there are no practices of child
     maupun kerja paksa dalam seluruh kegiatan operasional.                                  labor or forced labor across all operational activities.
     Kebebasan berserikat dijamin sesuai ketentuan hukum                                     Freedom of association is guaranteed in accordance with
     yang berlaku, meskipun pada periode pelaporan belum                                     prevailing legal provisions, although during the reporting
     terdapat serikat pekerja di lingkungan Perseroan. [POJK-F.19]                           period, there were no labor unions within the Company
     [GRI 407-1, 408-1, 409-1]                                                               environment. [POJK-F.19] [GRI 407-1, 408-1, 409-1]


     Hubungan kerja diatur melalui Peraturan Perusahaan                                      Employment relationships are governed by the Company
     periode 2024–2026 yang memuat ketentuan hak dan                                         Regulations for the 2024–2026 period, which contain
     kewajiban karyawan, kondisi kerja, serta tata tertib. Pada                              provisions on employee rights and obligations, working
     2025, Kode Etik tingkat Grup disahkan sebagai pedoman                                   conditions, and workplace rules. In 2025, the Group-level
     etika yang mengatur standar perilaku profesional,                                       Code of Conduct was ratified as an ethical guideline
     pengelolaan benturan kepentingan, dan integritas di                                     governing professional behavioral standards, conflict of
     tempat kerja, berlaku bagi seluruh karyawan untuk                                       interest management, and workplace integrity, applicable
     memperkuat konsistensi penerapan kepatuhan. [GRI 2-23]                                  to all employees to strengthen consistent compliance. [GRI
                                                                                             2-23]



     Sebagai ruang dialog formal, Perseroan membentuk                                        As a formal dialogue forum, the Company established
     Lembaga Kerja Sama (LKS) Bipartit yang mempertemukan                                    the Bipartite Cooperation Institution (LKS), which brings
     manajemen dan perwakilan karyawan untuk membahas                                        together management and employee representatives
     isu ketenagakerjaan secara berkala. Komunikasi juga                                     to discuss labor issues periodically. Communication is
     difasilitasi melalui Town Hall Meeting dan forum internal                               also facilitated through Town Hall Meetings and internal
     di lokasi operasional. Mekanisme penanganan keluhan                                     forums at operational sites. The grievance mechanism
     tengah diperbarui agar terintegrasi dengan sistem                                       is currently being updated to be integrated with the
     pelaporan pelanggaran guna memastikan setiap laporan                                    whistleblowing system, ensuring that every report is
     ditangani secara independen dan menjaga kerahasiaan                                     handled independently while maintaining whistleblower
     pelapor. [GRI 2-26, 2-30]                                                               confidentiality. [GRI 2-26, 2-30]


     Sepanjang 2025, tidak terdapat insiden diskriminasi yang                                Throughout 2025, there were no reported incidents
     dilaporkan. Seluruh dinamika ketenagakerjaan dapat                                      of discrimination. All labor dynamics were managed
     dikelola melalui mekanisme internal tanpa eskalasi ke                                   through internal mechanisms without escalation to legal
     proses hukum. [GRI 406-1]                                                               proceedings. [GRI 406-1]




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     Kesehatan dan Keselamatan Kerja (K3)
     [POJK-F.21][GRI 3-3]



         Occupational Health and Safety (OHS)



     Dalam industri energi dan kimia, pengelolaan kesehatan       In the energy and chemical industry, occupational health
     dan keselamatan kerja merupakan bagian yang                  and safety management is an integral part of operational
     tidak terpisahkan dari keandalan operasional. ESSA           reliability. ESSA implements a system-based prevention
     menerapkan pendekatan pencegahan berbasis sistem,            approach, regulatory compliance, and continuous
     kepatuhan terhadap regulasi, serta pemantauan kinerja        performance monitoring to create a safe, reliable, and
     secara berkelanjutan untuk menciptakan lingkungan kerja      conducive working environment for all employees and
     yang aman, andal, dan kondusif bagi seluruh karyawan         other parties within the operational areas.
     maupun pihak lain yang berada di area operasional.



     Sistem Manajemen dan Pengendalian Risiko                     Management System and Risk Control [403-1, 403-2,

     [403-1, 403-2, 403-4, 403-7, 403-8]                          403-4, 403-7, 403-8]


     ESSA menerapkan pengelolaan keselamatan dan                  ESSA implements integrated occupational health and
     kesehatan kerja (K3) secara terintegrasi di seluruh unit     safety (OHS) management across all operational units,
     operasional, terutama pada aktivitas dengan tingkat risiko   particularly for high-risk activities. This management
     tinggi. Kerangka pengelolaan ini mengacu pada Sistem         framework refers to the National Occupational Health and
     Manajemen Keselamatan dan Kesehatan Kerja (SMK3)             Safety Management System (SMK3) as per Government
     Nasional sesuai Peraturan Pemerintah No. 50 Tahun 2012       Regulation No. 50 of 2012, as well as global standards
     serta standar global Occupational Safety and Health          from the Occupational Safety and Health Administration
     Administration (OSHA 1910.119) mengenai Process Safety       (OSHA 1910.119) regarding Process Safety Management
     Management (PSM). [GRI 403-1]                                (PSM). [GRI 403-1]


     Penerapannya didukung oleh pemanfaatan Sistem                Its implementation is supported by the use of the
     Informasi K3 (SIK3) sebagai platform digital untuk           OHS Information System (SIK3) as a digital platform to
     memantau indikator keselamatan dan mengelola                 monitor safety indicators and manage OHS programs in
     program K3 secara lebih terstruktur dan real-time. Dalam     a more structured and real-time manner. In controlling
     pengendalian risiko operasional, ESSA juga menerapkan        operational risks, ESSA also routinely applies the HIRADC
     metode HIRADC (Hazard Identification, Risk Assessment,       (Hazard Identification, Risk Assessment, and Determining
     and Determining Control) secara rutin sebelum pekerjaan      Control) method before work is executed, ensuring that
     dilaksanakan, guna memastikan setiap potensi bahaya          every potential hazard can be adequately identified,
     dapat diidentifikasi, dinilai, dan dikendalikan secara       assessed, and controlled. [GRI 403-2]
     memadai. [GRI 403-2]

     Selain memperkuat sistem dan pengendalian, Perseroan         In addition to strengthening systems and controls,
     juga membangun budaya pelaporan yang bersifat non-           the Company fosters a non-punitive reporting culture.
     punitif. Melalui pendekatan ini, karyawan didorong           Through this approach, employees are encouraged to
     untuk melaporkan kondisi tidak aman maupun kejadian          openly report unsafe conditions and near-miss events.
     near-miss secara terbuka. Praktik tersebut menjadi           This practice is a vital part of incident prevention efforts
     bagian penting dari upaya pencegahan insiden sekaligus       and the strengthening of transparency in the workplace.
     penguatan transparansi di lingkungan kerja. [GRI 403-4]      [GRI 403-4] [POJK-F.1]
     [POJK-F.1]

                                                                  In 2025, the Company, through its subsidiary PAU,
     Pada tahun 2025, Perseroan melalui entitas anak, PAU,        continued to strengthen safety management through the




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     melalui resertifikasi ISO 45001 Occupational Health and    ISO 45001 Occupational Health and Safety Management
     Safety Management System serta penyusunan Dokumen          System recertification and the preparation of the Major
     Pengendalian Bahaya Besar (DPPB) sesuai ketentuan          Hazard Control Document (DPPB) in accordance with
     kementerian terkait.                                       relevant ministerial regulations.


     Penerapan standar K3 di ESSA dan entitas anak mencakup     The implementation of OHS standards at ESSA and its
     karyawan, kontraktor, serta tamu yang memasuki area        subsidiaries covers employees, contractors, and guests
     operasional. Setiap personel wajib mematuhi ketentuan      entering operational areas. Every person is required
     keselamatan dan mengikuti prosedur keamanan yang           to comply with safety provisions and follow applicable
     berlaku. Hingga akhir tahun 2025, 100% karyawan            security procedures. By the end of 2025, 100% of
     Perseroan telah tercakup dalam sistem manajemen K3.        the Company’s employees were covered by the OHS
     [GRI 403-8]                                                management system. [GRI 403-8]


     ESSA berupaya mencegah dan memitigasi dampak negatif       ESSA strives to prevent and mitigate negative occupational
     keselamatan dan kesehatan kerja yang terkait langsung      health and safety impacts directly linked to its operational
     dengan kegiatan operasionalnya melalui hubungan            activities through business relationships, particularly with
     bisnis, terutama dengan kontraktor dan penyedia jasa       contractors and service providers working within the
     yang bekerja di area operasional Perseroan. Risiko yang    Company’s operational areas. Risks managed include
     dikelola mencakup antara lain pekerjaan dengan potensi     high-hazard activities such as hot work, working at
     bahaya tinggi, seperti hot work, kerja di ketinggian,      heights, confined spaces, the use of work equipment, and
     confined space, penggunaan peralatan kerja, penggunaan     exposure to hazardous materials or working conditions.
     peralatan kerja, serta paparan bahan atau kondisi kerja    To control these risks, the Company implements OHS
     berbahaya. Untuk mengendalikan risiko tersebut,            requirements in the procurement and contract execution
     Perseroan menerapkan persyaratan K3 dalam proses           processes, mandates safety inductions and compliance
     pengadaan dan pelaksanaan kontrak, mewajibkan induksi      with safe work procedures, and applies risk assessments
     keselamatan dan kepatuhan terhadap prosedur kerja          and work permit (Permit to Work) mechanisms before
     aman, serta menerapkan penilaian risiko dan mekanisme      tasks are carried out. The implementation of these
     izin kerja sebelum pekerjaan dilaksanakan. Penerapan       controls is supported by the HSE Index (Health, Safety,
     pengendalian ini didukung oleh HSE Index (Health,          and Environment Index), which includes guidelines for the
     Safety, and Environment Index) yang memuat panduan         use of Personal Protective Equipment (PPE), work permit
     penggunaan Alat Pelindung Diri (APD), mekanisme izin       mechanisms, and other safety protocols as references for
     kerja, dan protokol keselamatan lainnya sebagai acuan      safe work in the operational environment. The Company
     kerja aman di lingkungan operasional. Perseroan juga       also conducts periodic supervision and evaluation of
     melakukan pengawasan dan evaluasi berkala terhadap         partner compliance and may request corrective actions
     kepatuhan mitra kerja serta dapat meminta tindakan         or stop-work based on the risk level and materiality of
     perbaikan hingga menghentikan pekerjaan sesuai             findings if non-compliance is identified. [GRI 403-7]
     tingkat risiko dan materialitas temuan apabila ditemukan
     ketidaksesuaian. [GRI 403-7]


     Pengembangan Kompetensi [GRI 403-5] [POJK-F.1]             Competence Development [GRI 403-5] [POJK-F.1]
     Sebagai bagian dari pengendalian risiko operasional dan    As part of operational risk control and strengthening
     penguatan budaya keselamatan, ESSA terus memperkuat        the safety culture, ESSA continues to enhance the
     kompetensi teknis karyawan di bidang K3. Sepanjang         technical competence of its employees in the field of
     tahun 2025, Perseroan menyelenggarakan 22 program          OHS. Throughout 2025, the Company organized 22 OHS
     pengembangan kompetensi K3 yang diikuti oleh 118           competency development programs attended by 118
     karyawan dan difokuskan pada aspek-aspek kritikal          employees, focusing on the following critical aspects:
     sebagai berikut:                                           • Advanced General Fire Management and emergency
     • Advanced General Fire Management dan sistem                 response systems.
        tanggap darurat.                                        • Root Cause Analysis (RCA) to improve the effectiveness
     • Root Cause Analysis (RCA) untuk meningkatkan                of incident investigations.
        efektivitas investigasi insiden .                       • Level 2 Instrumentation Technician Certification to
                                                                   strengthen operational technical competence.




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     • Sertifikasi Teknisi Instrumentasi Tingkat 2 untuk              • HAZOP Leader Certification to prepare personnel
       memperkuat kompetensi teknis operasional.                        capable of leading risk assessment processes.
     • Sertifikasi HAZOP Leader guna menyiapkan personel              • Management of Change (MOC) and Analysis of Safety
       yang mampu memimpin proses penilaian risiko.                     and Operability (ASOB) to support risk management
     • Management of Change (MOC) dan Analysis of Safety                for every production process change.
       and Operability (ASOB) untuk mendukung pengelolaan
       risiko atas setiap perubahan proses produksi.


     Sebagai bagian dari pendekatan terintegrasi untuk                As part of an integrated approach to ensuring emergency
     memastikan kesiapsiagaan menghadapi situasi darurat,             preparedness, during the reporting year, the Banggai
     selama tahun pelaporan unit Banggai Ammonia Plant                Ammonia Plant unit owned by the subsidiary PAU
     milik entitas PAU melaksanakan 10 simulasi darurat yang          conducted 10 emergency simulations, consisting of 6
     terdiri atas 6 table top exercise dan 4 physical drill. Selain   tabletop exercises and 4 physical drills. Additionally, ESSA
     itu, ESSA juga melakukan sinkronisasi program dengan             coordinated its programs with external parties, including
     pihak eksternal, termasuk melalui kolaborasi dengan              collaboration with representatives from local health
     narasumber dari dinas kesehatan setempat dan institusi           offices and other relevant institutions, to update OHS
     terkait lainnya, guna memperbarui program K3 agar tetap          programs to remain aligned with government standards.
     selaras dengan standar pemerintah.


     Kesehatan Karyawan dan Layanan Medis [GRI                        Employee Health and Medical Services [GRI 403-3,
     403-3, 403-6]                                                    403-6]


     ESSA berupaya menjaga kesehatan dan kesejahteraan                ESSA strives to maintain the health and well-being of
     karyawan melalui penyediaan layanan medis serta                  its employees through the provision of medical services
     program promotif dan preventif yang dijalankan                   as well as consistently implemented promotive and
     secara konsisten. Pada tahun 2025, seluruh karyawan              preventive programs. In 2025, all employees had access
     memperoleh akses terhadap layanan kesehatan, yang                to health services, supported by regular medical check-
     didukung oleh pelaksanaan medical check-up (MCU)                 ups (MCU), health education, and referral mechanisms for
     berkala, edukasi kesehatan, serta mekanisme rujukan bagi         workers requiring further treatment.
     pekerja yang memerlukan penanganan lebih lanjut.                 Key initiatives implemented include:
     Inisiatif utama yang dijalankan meliputi:                        • Medical Services and Health Facilities: ESSA provides
     • Layanan medis dan fasilitas kesehatan: ESSA                        health services through internal medical facilities
        menyediakan layanan kesehatan melalui fasilitas                   supported by healthcare professionals to serve
        medis internal yang didukung tenaga kesehatan untuk               employees, including providing consultations and
        melayani karyawan, termasuk pemberian konsultasi                  medical follow-ups as needed.
        dan tindak lanjut medis sesuai kebutuhan.                     • Periodic Health Examinations: All employees
     • Pemeriksaan kesehatan berkala: Seluruh karyawan                    participated in MCUs during the reporting year.
        mengikuti MCU selama tahun pelaporan. Hasil                       The examination results served as a basis for health
        pemeriksaan digunakan sebagai dasar pemberian                     consultations, including the understanding of specific
        konsultasi kesehatan, termasuk pemahaman atas                     medical conditions such as lipid and triglyceride levels
        kondisi medis tertentu seperti kadar lipid dan                    requiring further attention.
        trigliserida yang memerlukan perhatian lebih lanjut.          • Health Promotion and Education: ESSA organized
     • Promosi         dan     edukasi    kesehatan:     ESSA             Health Talks through Toolbox Talk (TBT) sessions within
        menyelenggarakan Health Talk melalui sesi Toolbox                 departments, regular distribution of health education
        Talk (TBT) di departemen, distribusi materi edukasi               materials, and knowledge-sharing sessions on specific
        kesehatan secara berkala, serta sesi berbagi                      health issues, including the prevention of HIV/AIDS
        pengetahuan mengenai isu kesehatan tertentu,                      and Tuberculosis (TB).
        termasuk pencegahan HIV/AIDS dan Tuberkulosis (TB).           • Referrals for High-Risk Cases: For employees with
     • Rujukan untuk kasus berisiko tinggi: Bagi karyawan                 indications of health conditions requiring further
        dengan indikasi kondisi kesehatan yang memerlukan                 management, the Company provides a referral
        penanganan lanjutan, Perseroan menyediakan                        mechanism to more appropriate healthcare facilities in
        mekanisme rujukan ke fasilitas layanan kesehatan yang             accordance with medical needs.
        lebih memadai sesuai kebutuhan medis.



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     Melalui pendekatan tersebut, ESSA berupaya tidak                      Through this approach, ESSA seeks not only to provide
     hanya menyediakan layanan kesehatan dasar, tetapi juga                basic health services but also to increase workers’
     meningkatkan pemahaman pekerja terhadap faktor risiko                 understanding of their health risk factors so that
     kesehatannya sehingga penanganan dapat dilakukan                      interventions can be carried out earlier and more
     lebih dini dan tepat.                                                 accurately.


     Kinerja K3 ESSA (2023-2025) [POJK-F.21][GRI 403-9]
     ESSA OHS Performance (2023–2025) [POJK-F.21][GRI 403-9]




                        0
                        Tingkat Total Insiden Tercatat
                                                                           0Fatalitas
                                                                                                             0
                                                                                                             Cedera yang mengakibatkan
                        Total Recordable Injury Rate                        Fatality                         hilang waktu kerja
                                                                                                             Lost Time Injury




                                           6.300.000
                                           Jam kerja aman untuk unit PLP
                                                                                                      1.589.130
                                                                                                      Jam kerja aman untuk unit BAP
                                           (Palembang LPG Plant)                                      (Banggai Ammonia Plant)
                                           Safe working hours for PLP                                 Safe working hours for BAP unit
                                           (Palembang LPG Plant)unit                                  (Banggai Ammonia Plant)




     Selama periode 2023–2025, ESSA mempertahankan                         During the 2023–2025 period, ESSA maintained a strong
     kinerja keselamatan kerja yang baik, tercermin dari                   occupational safety performance, reflected in a Total
     Tingkat Total Insiden Tercatat (TRIR) sebesar 0 serta nihil           Recordable Injury Rate (TRIR) of 0, with zero work-related
     fatalitas akibat kerja dan cedera yang mengakibatkan                  fatalities and Lost Time Injuries (LTI). In line with this
     hilang waktu kerja (LTI). Sejalan dengan capaian tersebut,            achievement, by the end of 2025, the Palembang LPG
     hingga akhir tahun 2025 unit Palembang LPG Plant (PLP)                Plant (PLP) unit recorded 6,300,000 safe man-hours, and
     mencatatkan 6.300.000 jam kerja aman dan unit Banggai                 the Banggai Ammonia Plant (BAP) unit recorded 1,589,130
     Ammonia Plant (BAP) mencatatkan 1.589.130 jam kerja                   safe working hours. These achievements demonstrate the
     aman. Capaian ini menunjukkan konsistensi Perseroan                   Company’s consistency in maintaining safety risk controls
     dalam menjaga pengendalian risiko keselamatan di                      across all operational units.
     seluruh unit operasional.


     Keandalan penerapan aspek keselamatan dan kepatuhan                   The reliability of ESSA’s safety implementation and
     operasional ESSA juga tercermin dari sejumlah apresiasi               operational compliance is also reflected in several
     yang diterima sepanjang 2025. ESSA meraih Gold Award                  accolades received throughout 2025. ESSA earned the
     pada Indonesia Regulatory Compliance Awards (IRCA)                    Gold Award at the Indonesia Regulatory Compliance
     2025 sebagai Notable Enterprise in Regulatory Compliance              Awards (IRCA) 2025 as a Notable Enterprise in Regulatory
     di sektor minyak dan gas. Selain itu, unit operasional PAU            Compliance in the oil and gas sector. Furthermore, the PAU
     menerima penghargaan Patra Nirbhaya Karya Pratama                     operational unit received the 2025 Patra Nirbhaya Karya
     2025 dari Kementerian ESDM atas capaian jam kerja                     Pratama Award from the Ministry of Energy and Mineral
     aman, serta Piagam Penghargaan dari Bupati Ogan Ilir                  Resources (ESDM) for its safe man-hours achievement, as
     atas partisipasi aktif Perseroan dalam penanggulangan                 well as a Certificate of Appreciation from the Regent of
     kebakaran hutan dan lahan (karhutla). Berbagai apresiasi              Ogan Ilir for the Company’s active participation in forest
     tersebut memperlihatkan pengakuan eksternal atas                      and land fire (karhutla) management. These accolades
     komitmen ESSA dalam menjaga keselamatan kerja,                        demonstrate external recognition of ESSA’s commitment
     kepatuhan operasional, dan kontribusi terhadap                        to maintaining occupational safety, operational
     keselamatan lingkungan sekitar.                                       compliance, and contributions to environmental safety.




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                                        Pengembangan Masyarakat
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                                                            Development




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     Pendekatan Pengembangan Masyarakat
     [POJK-F.23, F.25][GRI 3-3, 413-1, 413-2]



         Community Development Approach



     ESSA menyadari bahwa keberlanjutan operasional                ESSA recognizes that the company’s operational
     Perseroan tidak terlepas dari hubungan yang harmonis          sustainability is inseparable from harmonious relationships
     dengan masyarakat di sekitar wilayah operasional.             with the communities surrounding its operational
     Oleh karena itu, Perseroan menjalankan program                areas. Therefore, the Company implements community
     pengembangan masyarakat sebagai bagian dari tanggung          development programs as part of its corporate social
     jawab sosial perusahaan sekaligus komitmen terhadap           responsibility and its commitment to responsible business
     praktik bisnis yang bertanggung jawab. Program-program        practices. These programs are developed based on initial
     tersebut disusun berdasarkan pemetaan awal dan                mapping and participatory communication with local
     komunikasi partisipatif dengan pemangku kepentingan           stakeholders, ensuring that their implementation remains
     lokal sehingga pelaksanaannya diupayakan tetap relevan        relevant to community needs and the operational context.
     dengan kebutuhan masyarakat dan konteks wilayah               [GRI 3-3, 413-1]

     operasi. [GRI 3-3, 413-1]


     Seiring dengan penguatan pendekatan tersebut, kegiatan        In line with the strengthening of this approach, community
     pengembangan masyarakat masih berkembang secara               development activities continue to evolve gradually
     bertahap, melalui kombinasi antara dukungan sosial            through a combination of direct social support and
     langsung dan inisiatif pemberdayaan ekonomi. Wilayah          economic empowerment initiatives. ESSA’s fostered areas
     binaan ESSA mencakup komunitas di sekitar area                include communities around its operational sites, such as
     operasional, antara lain Desa Sungai Rambutan dan Desa        Sungai Rambutan Village and Talang Pangeran Ilir Village
     Talang Pangeran Ilir di Provinsi Sumatera Selatan serta       in South Sumatra Province, as well as operational areas
     wilayah operasional di Kabupaten Banggai Luwuk, Provinsi      in Banggai Luwuk Regency, Central Sulawesi Province. In
     Sulawesi Tengah. Dalam pelaksanaannya, Perseroan              its implementation, the Company coordinates with local
     berkoordinasi dengan pemerintah daerah dan pemangku           governments and stakeholders, including supporting
     kepentingan lokal, termasuk dalam mendukung kegiatan          community social activities and addressing specific issues
     sosial kemasyarakatan dan penanganan isu tertentu yang        relevant to the local population.
     relevan bagi masyarakat sekitar.


     Secara tata kelola, komitmen tanggung jawab                   In terms of governance, the Company’s social
     sosial Perseroan tercantum dalam Kode Etik dan                responsibility commitment is enshrined in the Code of
     dikoordinasikan melalui Gugus Tugas ESG serta Fungsi          Conduct and coordinated through the ESG Task Force
     Keberlanjutan yang dibentuk sejak 2023. Pelaksanaan           and the Sustainability function established in 2023.
     program CSR dikelola oleh penanggung jawab                    The implementation of CSR programs is managed by
     yang ditunjuk pada masing-masing unit operasional untuk       designated officers at each operational unit to ensure that
     memastikan implementasi berjalan sesuai kebutuhan dan         implementation aligns with the needs and characteristics
     karakteristik wilayah masing-masing.                          of their respective regions.


     ESSA juga memahami bahwa kegiatan operasional                 ESSA also understands that the company’s operational
     Perseroan memiliki potensi dampak sosial, terutama            activities have potential social impacts, particularly
     yang berkaitan dengan interaksi dengan masyarakat             regarding interactions with surrounding communities. To
     sekitar. Untuk itu, Perseroan mengedepankan komunikasi        this end, the Company prioritizes open communication
     terbuka dan pendekatan persuasif sebagai bagian               and persuasive approaches as part of its social risk
     dari upaya mitigasi risiko sosial. Pada tahun 2024 dan        mitigation efforts. In 2024 and 2025, there were no
     2025, tidak terdapat keluhan masyarakat yang bersifat         material community grievances or social disruptions that
     material maupun gangguan sosial yang memengaruhi              affected the company’s business continuity. [POJK-F.23][GRI
     kelangsungan operasional perusahaan. [POJK-F.23][GRI 413-2]   413-2]




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     Sebagai bagian dari komitmen terhadap keselamatan          As part of its commitment to community safety and the
     masyarakat dan ketahanan wilayah sekitar operasi, ESSA     resilience of areas surrounding its operations, ESSA also
     juga berpartisipasi dalam penanggulangan kebakaran         participates in forest and land fire management (karhutla).
     hutan dan lahan (karhutla). Pada tahun 2025, partisipasi   In 2025, this participation received appreciation from the
     ini memperoleh apresiasi dari Pemerintah Daerah yang       Local Government, reflecting the Company’s contribution
     mencerminkan kontribusi Perseroan dalam mendukung          to supporting community resilience against environmental
     ketahanan komunitas terhadap risiko lingkungan. Selain     risks. Furthermore, the Company is also in the process of
     itu, Perseroan juga tengah memperbarui mekanisme           updating its grievance mechanism as part of its efforts
     pengaduan sebagai bagian dari upaya memperkuat             to strengthen open dialogue with communities and to
     keterbukaan dialog dengan masyarakat serta memastikan      ensure that all feedback can be addressed in a structured
     setiap masukan dapat ditindaklanjuti secara terstruktur    and accountable manner. Throughout 2025, there were
     dan akuntabel. Sepanjang tahun 2025, tidak terdapat        no significant community grievances reported, including
     pengaduan masyarakat yang bersifat signifikan, termasuk    those related to environmental aspects in the areas
     yang berkaitan dengan aspek lingkungan hidup di sekitar    surrounding the Company’s operations. [POJK-F.24]
     wilayah operasional Perseroan. [POJK-F.24]


     Sejalan dengan upaya tersebut, Perseroan berfokus          In line with these efforts, the Company is focused on
     menggeser paradigma dari sekadar bantuan sosial            shifting its paradigm from merely providing social
     menjadi pemberdayaan masyarakat yang terintegrasi          assistance to fostering community empowerment that
     dengan rencana pembangunan pemerintah daerah.              is integrated with local government development plans.
     Melalui penandatanganan sejumlah Perjanjian Kerja          Through the signing of several Cooperation Agreements
     Sama (PKS) dengan berbagai Organisasi Perangkat            (PKS) with various Regional Government Agencies (OPD)
     Daerah (OPD) Kabupaten Banggai pada 2025, ESSA             of Banggai Regency in 2025, ESSA aligns its CSR programs
     menyinkronkan program CSR agar lebih tepat sasaran,        to ensure they are more targeted, measurable, and
     terukur, dan berkelanjutan. Sinergi ini juga mencakup      sustainable. This synergy also includes joint monitoring
     mekanisme monitoring bersama untuk mencegah                mechanisms to prevent any overlap in the use of regional
     terjadinya tumpang tindih penggunaan dana APBD dan         budget (APBD) funds and CSR funds.
     dana CSR.




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     Kinerja Program Pengembangan
     Masyarakat                              [POJK-F.25][GRI 413-1]



       Community Development Program Performance


     Program pengembangan masyarakat ESSA pada tahun                     ESSA’s community development programs in 2025 were
     2025 dilaksanakan melalui entitas anak perusahaan, yaitu            implemented through its subsidiary entities, namely PT
     PT Panca Amara Utama (PAU) di Kabupaten Banggai                     Panca Amara Utama (PAU) in Banggai Regency and the
     dan Palembang LPG Plant (PLP) di Kabupaten Ogan                     Palembang LPG Plant (PLP) in Ogan Ilir Regency. The
     Ilir. Pelaksanaan program diarahkan untuk menjawab                  program implementation is directed toward addressing
     kebutuhan masyarakat di sekitar wilayah operasional                 the needs of communities surrounding operational areas
     secara lebih terstruktur dengan fokus pada penguatan                in a more structured manner, focusing on strengthening
     kemandirian ekonomi, peningkatan kualitas kesehatan                 economic independence, improving the quality of health
     dan pendidikan, dukungan sosial, serta pemberdayaan                 and education, social support, and environment-based
     berbasis lingkungan. Pada 2025, PAU merealisasikan                  empowerment. In 2025, PAU realized a social investment
     investasi sosial sebesar Rp5.667.223.682, yang dikelola             of Rp5,667,223,682, managed as part of the effort to
     sebagai bagian dari upaya menciptakan dampak sosial                 create a more tangible and measurable social impact.
     yang lebih nyata dan terukur.



     Pemberdayaan Ekonomi [GRI 203-2]                                    Economic Empowerment [GRI 203-2]

     Mendorong kemandirian ekonomi lokal melalui penguatan               Encouraging local economic independence through the
     kelembagaan ekonomi desa serta pengembangan usaha                   strengthening of village economic institutions, as well as
     masyarakat di bidang pertanian, peternakan, perikanan,              the development of community businesses in the fields
     dan kegiatan usaha produktif lainnya.                               of agriculture, animal husbandry, fisheries, and other
                                                                         productive business activities.




                 Penguatan Kelembagaan               Bidang Peternakan    Bidang Perikanan           Bidang Pertanian
                       Ekonomi Desa                  Animal Husbandry       Fishery Sector           Agriculture Sectors
                  Strengthening of Village                Sector
                   Economic Institutions




     Untuk mendorong transformasi ekonomi desa, ESSA                     To drive rural economic transformation, ESSA strengthens
     memperkuat kapasitas BUMDes sebagai penggerak                       the capacity of Village-Owned Enterprises (BUMDes)
     ekonomi lokal. Program ini memungkinkan masyarakat                  as engines of the local economy. The program enables
     mengelola komoditas unggulan secara mandiri dan                     communities to independently manage leading
     membangun unit usaha yang kompetitif di pasar global,               commodities and build globally competitive business
     sehingga tercipta kemandirian ekonomi berkelanjutan                 units, fostering sustainable economic independence
     yang melampaui ketergantungan pada sektor industri.                 beyond reliance on the industrial sector.




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               Keterlibatan dan Pengembangan Masyarakat
               Community Involvement and Development




       PT Panca Amara Utama - Banggai Ammonia Plant

       Penguatan Kelembagaan Ekonomi Desa
       Strengthening of Village Economic Institutions

       ESSA mendukung penguatan peran Badan Usaha Milik Desa (BUMDes) sebagai penggerak ekonomi lokal di wilayah
       operasional PT PAU. Dukungan ini tidak hanya diberikan dalam bentuk bantuan sarana usaha, tetapi juga melalui
       peningkatan kapasitas kelembagaan, penguatan tata kelola bisnis, serta pendampingan pengembangan unit usaha
       berbasis potensi desa. Fokus pengembangan diarahkan pada komoditas kelapa yang memiliki nilai ekonomi tinggi dan
       relevan dengan mata pencaharian masyarakat setempat.


       Sepanjang 2025, dukungan tersebut diwujudkan melalui beberapa program, yaitu penyediaan modal kerja berupa
       mesin pembuat kopra dan tungku arang batok kelapa bagi BUMDes di Desa Kayu Tanyo dan Uling, pelaksanaan
       lokakarya dan bimbingan teknis bagi direktur BUMDes, studi banding bagi BUMDes berprestasi, pendampingan tata
       kelola manajemen bisnis dan pengembangan unit usaha kelapa bagi 10 BUMDes.


       Melalui rangkaian kegiatan ini, ESSA mendorong transformasi BUMDes dari sekadar penerima bantuan menjadi
       lembaga usaha desa yang lebih mandiri, profesional, dan mampu membangun kolaborasi antarwilayah. Program ini
       turut membuka peluang penguatan rantai nilai kelapa di tingkat desa. BUMDes didorong tidak hanya menjadi penyalur
       hasil tani, tetapi juga mengembangkan usaha pengolahan dan diversifikasi produk turunan, seperti kopra putih dan
       arang batok kelapa, termasuk pemanfaatan limbah kelapa menjadi produk bernilai tambah.

       ESSA supports the strengthening of Village-Owned Enterprises (BUMDes) as drivers of the local economy within PT
       PAU’s operational areas. This support is provided not only through the provision of business facilities but also through
       institutional capacity building, strengthening business governance, and mentoring the development of business units
       based on village potential. The development focus is directed toward coconut commodities, which hold high economic
       value and are relevant to the local community’s livelihoods.


       Throughout 2025, this support was realized through several programs, namely the provision of working capital in the
       form of copra processing machines and coconut shell charcoal kilns for BUMDes in Kayu Tanyo and Uling Villages, the
       implementation of workshops and technical guidance for BUMDes directors, comparative studies for high-achieving
       BUMDes, and business management governance mentoring for 10 BUMDes.


       Through this series of activities, ESSA encourages the transformation of BUMDes from aid recipients into more
       independent and professional village business institutions capable of building cross-regional collaborations. This
       program also opens opportunities to strengthen the coconut value chain at the village level. BUMDes are encouraged
       not only to act as distributors of agricultural products but also to develop processing businesses and diversify derivative
       products, such as white copra and coconut shell charcoal, including the utilization of coconut waste into value-added
       products.



                                                                        2025
                                                                 Program Highlights

                                                  1                                        2                                                 3
         2                                             10                                           291
         BUMDes menerima dukungan                      BUMDes didampingi dalam                      Peserta mengikuti lokakarya
         sarana usaha pengolahan kelapa                pengembangan unit usaha                      direktur BUMDes
                                                       berbasis kelapa
         BUMDes received support for                   BUMDes were mentored in                      Participants attended
         coconut processing business                   developing coconut-based                     BUMDes directors' workshops.
                                                       business units.


                                                                    4                                                                        5
                    10 & 10                                                           20
                     Pengelola BUMDes dan kepala                                      Pendamping desa mendapat
                     desa mengikuti pendampingan                                      peningkatan kapasitas
                     teknis
                     BUMDes managers and village                                      Village assistants received
                     heads participated in technical                                  capacity building.
                     mentoring.
                                                                                                                                                 5
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                                           1                                                    2                                                3
      2     Community Involvement and Development 10                                                     291
      BUMDes menerima dukungan                    BUMDes didampingi dalam                                Peserta mengikuti lokakarya
      sarana usaha pengolahan kelapa              pengembangan unit usaha                                direktur BUMDes
                                                  berbasis kelapa
      BUMDes received support for                 BUMDes were mentored in                                Participants attended
      coconut processing business                 developing coconut-based                               BUMDes directors' workshops.
                                                  business units.


                                                                      4                                                                          5
                30
                10 & 10                                                                    20
                Pengelola BUMDes dan kepala                                                Pendamping desa mendapat
                desa mengikuti pendampingan                                                peningkatan kapasitas
                teknis
                BUMDes managers and village                                                Village assistants received
                heads participated in technical                                            capacity building.
                mentoring.




     PT Panca Amara Utama - Banggai Ammonia Plant

     Pengembangan Usaha Pertanian untuk Meningkatkan Produktivitas Masyarakat
     Agricultural Business Development to Enhance Community Productivity

     Program pertanian diarahkan untuk mendukung kelompok tani agar mampu meningkatkan produktivitas sekaligus
     mengelola usaha tani secara lebih efisien, terencana, dan bernilai tambah. Sepanjang 2025, PT PAU merealisasikan
     berbagai dukungan, antara lain penghargaan modal kerja bagi kelompok berprestasi, bantuan bahan baku dan alat
     pengolahan pupuk organik, penyaluran sarana produksi pertanian, insentif bagi kelompok tani dan penyuluh pertanian,
     serta kegiatan monitoring dan bimbingan teknis. Program ini turut mendukung penguatan aktivitas ekonomi kelompok
     tani melalui peningkatan produktivitas, pengembangan usaha berbasis hasil pertanian, serta pemanfaatan potensi
     lokal secara lebih terpadu.


     The agricultural program is directed toward supporting farmer groups to increase productivity while managing farming
     businesses more efficiently, systematically, and with higher added value. Throughout 2025, PT PAU realized various
     forms of support, including working capital awards for high-achieving groups, assistance with raw materials and
     organic fertilizer processing equipment, distribution of agricultural production facilities, incentives for farmer groups
     and agricultural extension officers, as well as monitoring and technical guidance activities. This program also supports
     the strengthening of farmer groups’ economic activities through productivity enhancement, the development of
     businesses based on agricultural yields, and more integrated utilization of local potential.



                                                                          2025
                                                                  Program Highlights


                                             1                                                  2                                                3
      10                                              32                                                 ↑15%
      Kelompok tani diperkuat melalui                 Penyuluh dan koordinator                           Peningkatan pendapatan dari
      program                                         mengikuti pelatihan                                sekitar 70% anggota kelompok
                                                                                                         tani
      Farmer groups were                              Extension officers and                             Increase in income for
      strengthened through the                        coordinators participated in                       approximately 70% of farmer
      program.facilities.                             training.                                          group members.


                                                                                                                                                 4



                                                                          ↓10%
                                  Penurunan biaya pengelolaan usaha berbasis pertanian karena subsidi pupuk organik
                                  Reduction in agricultural business management costs due to organic fertilizer subsidies.




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               Keterlibatan dan Pengembangan Masyarakat
               Community Involvement and Development




       PT Panca Amara Utama - Banggai Ammonia Plant

       Peningkatan Usaha Perikanan Masyarakat
       Enhancement of Community Fisheries Businesses

       Sebagai bagian dari program pengembangan masyarakat PT PAU, ESSA menjalankan inisiatif penguatan usaha
       perikanan di wilayah Kabupaten Banggai, termasuk di kawasan Pantai Pinus Moilong. Program ini diarahkan untuk
       mendukung diversifikasi mata pencaharian masyarakat melalui pengembangan budidaya dan pengolahan hasil
       perikanan, sekaligus memperkuat kapasitas kelompok nelayan dan pelaku usaha perikanan lokal.


       Pada tahun 2025, Perseroan menyalurkan bantuan sarana budidaya perikanan darat kepada 10 anggota Kelompok
       Nelayan Pantai Pinus Moilong, menyediakan sarana pengolahan hasil perikanan bagi 4 kelompok penerima manfaat
       di Kecamatan Nambo, Kintom, Toili, dan Toili Barat, serta menyelenggarakan bimbingan teknis pengelolaan usaha
       perikanan bagi 60 peserta. Dukungan ini ditujukan untuk mendorong usaha perikanan yang lebih produktif, bernilai
       tambah, dan dikelola secara lebih terukur.


       As part of PT PAU’s community development program, ESSA implements initiatives to strengthen fisheries businesses in
       the Banggai Regency area, including the Pantai Pinus Moilong coastal area. This program is directed toward supporting
       the diversification of community livelihoods through the development of aquaculture and fishery product processing,
       while simultaneously strengthening the capacity of local fisherman groups and fisheries entrepreneurs.


       In 2025, the Company distributed inland aquaculture facility assistance to 10 members of the Pantai Pinus Moilong
       Fisherman Group, provided fishery product processing facilities for 4 beneficiary groups in Nambo, Kintom, Toili, and
       West Toili Districts, and organized technical guidance on fisheries business management for 60 participants. This
       support is intended to encourage more productive, value-added, and managed in a more measurable manner.


                                                                      2025
                                                                Program Highlights


                                              1                                      2                                           3
         10                                          4                                   60
         Anggota kelompok nelayan                    Kelompok (40 orang) menerima        Peserta mengikuti bimbingan
         menerima bantuan sarana                     sarana pengolahan hasil             teknis dan menerima sertifikat
         budidaya perikanan darat                    perikanan                           Cara Pembenihan Ikan yang Baik
                                                                                         (CPIB)
         Fisherman group members                     Groups (40 people) received         Participants attended technical
         received inland aquaculture                 fishery product processing          guidance and received Good Fish
         facility assistance.                        facilities.                         Hatchery Practice (CPIB)
                                                                                         certificates.




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     PT Panca Amara Utama - Banggai Ammonia Plant

     Dukungan pada Usaha Peternakan Masyarakat
     Support for Community Animal Husbandry Businesses

     Program peternakan diarahkan untuk mendukung pengembangan usaha ternak masyarakat melalui bantuan sarana
     usaha, pengolahan produk, serta peningkatan kapasitas kelompok. Dukungan ini mencakup pengembangan ternak
     ayam, itik, dan kambing, bantuan peralatan pengolahan hasil peternakan, serta bimbingan teknis bagi kelompok ternak.


     Pada 2025, program ini mendukung kelompok ternak agar mampu mengelola usaha secara lebih produktif dan bernilai
     tambah. Selain meningkatkan hasil produksi utama, inisiatif ini juga mendorong pemanfaatan hasil samping ternak dan
     penguatan keterampilan kelompok dalam pengelolaan usaha.



     PT PAU supports the improvement of learning quality and the expansion of access to education within its operational
     areas through various initiatives targeting students, educators, and learning facilities.


     The animal husbandry program is directed toward supporting the development of community livestock businesses
     through business facility assistance, product processing, and group capacity building. This support includes the
     development of poultry (chicken and duck) and goat livestock, assistance with livestock product processing equipment,
     and technical guidance for livestock groups.


     In 2025, this program supported livestock groups to manage their businesses more productively and with higher
     added value. In addition to increasing primary production yields, this initiative also encouraged the utilization of
     livestock by-products and the strengthening of group skills in business management.


                                                                 2025
                                                         Program Highlights


                                                             1                                                                      2
                4                                                             40
                UMKM menerima bantuan                                         Peserta mengikuti pelatihan
                pengolahan produk.                                            usaha ternak.

                MSMEs received product                                        Participants attended livestock
                processing assistance.                                        business training.




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               Keterlibatan dan Pengembangan Masyarakat
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     Program Pendidikan [GRI 203-2]                                   Education Program [GRI 203-2]

     Perseroan berupaya meningkatkan akses pendidikan dan             The Company strives to improve access to education and
     kualitas sumber daya manusia di wilayah operasional              the quality of human resources in its operational areas
     melalui dukungan terhadap proses pembelajaran,                   through support for the learning process, strengthening
     penguatan sarana pendidikan, peningkatan kapasitas               educational facilities, enhancing the capacity of educators,
     tenaga pendidik, serta pemberian bantuan pendidikan              and providing educational assistance for students.
     bagi peserta didik.



       PT ESSA Industries Indonesia Tbk - Palembang LPG Plant

       Akses Pendidikan dan Penguatan Kualitas Pembelajaran
       Access to Education and Strengthening Learning Quality

       PT PAU mendukung peningkatan kualitas pembelajaran sekaligus perluasan akses pendidikan di wilayah operasional
       melalui berbagai inisiatif yang menyasar peserta didik, tenaga pendidik, dan sarana belajar.


       Pada tahun 2025, Perseroan menjalankan sejumlah program yang dirancang untuk menjawab kebutuhan pendidikan
       secara holistik. Untuk meningkatkan akses pendidikan, Perseroan menyediakan dukungan transportasi sekolah di
       Kecamatan Kintom dan desa sekitar melalui pengoperasian lima unit angkutan yang melayani 96 siswa setiap hari.
       Inisiatif ini membantu memastikan akses ke sekolah yang lebih aman dan teratur sekaligus mengurangi beban biaya
       harian orang tua.


       Di sisi peningkatan kualitas pembelajaran, Perseroan memperkuat kapasitas tenaga pendidik melalui pelatihan yang
       mencakup pembelajaran mendalam, pengelolaan Unit Kesehatan Sekolah (UKS), serta Pendidikan Holistik Berbasis
       Karakter (PHBK). Selain itu, dukungan terhadap sarana pendidikan juga diberikan melalui penyediaan fasilitas PAUD
       dan mebel sekolah guna menciptakan lingkungan belajar yang lebih layak dan kondusif.


       PT PAU juga mendorong keterlibatan langsung karyawan dalam dunia pendidikan melalui Program Sahabat Mengajar,
       di mana karyawan ESSA berperan sebagai relawan pengajar untuk berbagi pengalaman dan wawasan industri kepada
       siswa dan tenaga pendidik. Program ini menjangkau sembilan institusi pendidikan setara SMP dan SMA di wilayah
       operasional serta berkontribusi dalam memperkenalkan dunia kerja sejak dini dan memperkaya proses pembelajaran
       dengan perspektif praktis dari industri.


       Secara keseluruhan, rangkaian inisiatif ini menunjukkan bahwa ESSA tidak hanya berfokus pada peningkatan akses,
       tetapi juga kualitas dan relevansi pendidikan sebagai bagian dari kontribusi jangka panjang terhadap pengembangan
       sumber daya manusia di wilayah operasional.


       PT PAU supports the improvement of learning quality and the expansion of access to education within its operational
       areas through various initiatives targeting students, educators, and learning facilities.


       In 2025, the Company implemented a number of programs designed to address educational needs in a holistic
       manner. To improve access to education, the Company provided school transportation support in Kintom District and
       surrounding villages by operating five transport units serving 96 students daily. This initiative helps ensure safer and
       more reliable access to schools while also reducing the daily financial burden on parents.


       In terms of enhancing learning quality, the Company strengthened the capacity of educators through training programs
       covering deep learning methodologies, School Health Unit (UKS) management, and Holistic Character-Based Education
       (PHBK). In addition, support for educational infrastructure was provided through the development of early childhood
       education (PAUD) facilities and the provision of school furniture, creating a more conducive and appropriate learning
       environment.




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     PT PAU also promotes direct employee engagement in education through the Sahabat Mengajar (Teaching
     Companions) Program, where ESSA employees serve as volunteer educators, sharing their knowledge and industry
     experience with students and teachers. The program has reached nine junior and senior secondary-level institutions
     within the operational area, contributing to early exposure to the world of work and enriching the learning process
     with practical industry insights.


     Overall, these initiatives demonstrate that ESSA’s commitment extends beyond improving access to education,
     encompassing the quality and relevance of learning as part of its long-term contribution to human capital development
     in its operational areas.

                                                                     2025
                                                               Program Highlights


                                           1                                                 2                                                3
      96                                           200                                                9
      Siswa terlayani transportasi                 Guru mengikuti                                     Institusi pendidikan dalam
      sekolah setiap hari                          program pelatihan                                  Program Sahabat Mengajar

      Students supported with daily                Teachers participated in                           Educational institutions
      school transportation.                       training programs.                                 participated in the Teaching.



                                          4                                                  5                                                4
                                                                                                                                              6
      3                                            160                                                ESSA
      Batch pengajaran Sahabat                     Siswa dijangkau melalui Sahabat                    Karyawan ESSA sebagai
      Mengajar                                     Mengajar                                           relawan pengajar

      Teaching batches conducted                   Students reached through the                       ESSA employees engaged as
      under the Teaching Volunteers                Teaching Volunteers Program.                       volunteer teachers.
      Program.



      Rp100 Juta / IDR million 7                   30                                        8
                                                                                                      30                                      9
      Dukungan sarana pendidikan                   Guru dan siswa menerima                            Mahasiswa dalam kegiatan
      (PAUD & mebel sekolah)                       penghargaan                                        KKN

      Support for early childhood                  Teachers and students received                     University students participated
      facilities and school furniture.             awards.                                            in the community service
                                                                                                      program (KKN).


                                                                                                                                              10



                                                                       20
                                            Siswa mendapatkan pelatihan welder di Balai Latihan Kerja
                                           Students received welding training at the Job Training Center.




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               Community Involvement and Development




       PT ESSA Industries Indonesia Tbk - Palembang LPG Plant

       Dukungan Beasiswa untuk Keberlanjutan Pendidikan
       Scholarship Support for Education Continuity

       Di wilayah operasional Palembang LPG Plant, ESSA melanjutkan program beasiswa pendidikan yang telah berjalan
       secara rutin sejak 2020. Program ini ditujukan untuk mendukung keberlanjutan pendidikan bagi siswa berprestasi dari
       keluarga pra-sejahtera di sekitar wilayah operasional.


       Pada 2025, beasiswa diberikan kepada 8 siswa dari jenjang SD hingga SMK yang berasal dari Desa Sungai Rambutan dan
       Talang Pangeran Ilir. Melalui program ini, Perseroan berupaya membantu penerima manfaat untuk tetap melanjutkan
       pendidikan sekaligus mendorong semangat belajar dan pengembangan potensi generasi muda di sekitar wilayah
       operasional.

       In the Palembang LPG Plant operational area, ESSA continued its educational scholarship program, which has been
       running consistently since 2020. This program is aimed at supporting educational continuity for high-achieving
       students from underprivileged families surrounding the operational area.


       In 2025, scholarships were awarded to 8 students ranging from elementary to vocational high school levels (SD to
       SMK) from Sungai Rambutan and Talang Pangeran Ilir Villages. Through this program, the Company strives to assist
       beneficiaries in continuing their education while fostering a spirit of learning and the development of the younger
       generation’s potential in the vicinity of its operations.


                                                                           2025
                                                                     Program Highlights


                                                                                                                                                        1



                                                                               8
                                                     Siswa jenjang SD hingga SMK menerima beasiswa
                                        Students from elementary to vocational high school levels received scholarships.




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     Investasi Karakter untuk Generasi Masa Depan
     Character Investment for Future Generations


     Pelatihan Pendidikan Holistik Berbasis Karakter (PHBK) yang didukung ESSA memberikan dampak nyata bagi tenaga
     pendidik di Banggai. Salah satu penerima manfaat menyampaikan:
     ESSA’s Holistic Character-Based Education (PHBK) training has created tangible impact for educators in Banggai.
     One beneficiary shared:


        “Alhamdulillah kami diberi kesempatan mengikuti        “Alhamdulillah, we were given the opportunity to
        pelatihan mengenai metode pengajaran holistik          join a training on holistic, character-based teaching
        berbasis karakter yang belum pernah kami               methods that we had never received before. We
        dapatkan sebelumnya. Ilmu ini akan kami transfer       will pass this knowledge on to other teachers, so
        ke guru-guru lain, agar generasi penerus kami          our future generations can have stronger character
        memiliki karakter dan motivasi yang lebih kuat di      and motivation,” said Hujaima A. Samsudin, a
        masa depan,” ujar Hujaima A. Samsudin, Guru TK         kindergarten teacher at Al Khairat, Tolando Village,
        Al Khairat Kelurahan Tolando, Kecamatan Batui.         Batui District.




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      Program Kesehatan                                                       Health Program
      Program kesehatan berfokus pada peningkatan kualitas                    Health programs focus on improving community
      kesehatan masyarakat melalui upaya preventif, intervensi                health quality through preventive efforts, nutritional
      gizi, dan kolaborasi dengan otoritas kesehatan setempat.                interventions, and collaboration with local health
                                                                              authorities.



        PT Panca Amara Utama - Banggai Ammonia Plant

        Layanan dan Intervensi Kesehatan Masyarakat
        Community Health Services and Interventions

        Pada 2025, PAU melaksanakan berbagai inisiatif untuk mendukung kesehatan masyarakat di sekitar wilayah operasional,
        mulai dari pembangunan jamban di dua desa, pelatihan bagi 80 kader kesehatan dan kader posyandu, hingga
        penyediaan alat medis dan bahan medis habis pakai (BMHP) untuk penanganan tuberkulosis (TB), HIV/AIDS, balita
        dan ibu hamil. Upaya ini juga mencakup intervensi peningkatan gizi bagi balita di wilayah prioritas melalui pemberian
        makanan tambahan (PMT), pemeriksaan ibu hamil, hingga penyaluran insentif bagi tenaga medis di salah satu desa
        untuk mendukung layanan kesehatan di tingkat komunitas.

        In 2025, PAU implemented various initiatives to support community health around its operational areas, ranging from
        the construction of latrines in two villages and training for 80 health and Posyandu (Integrated Healthcare Center)
        volunteers, to the provision of medical equipment and disposable medical supplies (BMHP) for the management
        of tuberculosis (TB), HIV/AIDS, toddlers, and pregnant women. These efforts also included nutritional enhancement
        interventions for toddlers in priority areas through supplementary feeding (PMT), prenatal check-ups for pregnant
        women, and the distribution of incentives for medical personnel in one of the villages to support community-level
        health services.


                                                                      2025
                                                                Program Highlights


                                              1                                          2                                           3
         80                                          56                                        Rp70 Juta / IDR million
         Kader kesehatan mengikuti                   Balita menerima PMT                       Dukungan BMHP dan alat medis
         pelatihan                                                                             sebesar Rp 70jt untuk penanganan
                                                                                               isu kesehatan prioritas
         Health volunteers participated              Toddlers received supplementary           Rp70 million in support for
         in training.                                feeding (PMT).                            medical supplies and equipment
                                                                                               for priority health issues.




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        PT Panca Amara Utama - Banggai Ammonia Plant

        Dukungan Layanan Kesehatan Dasar melalui Posyandu
        Support for Basic Health Services through Posyandu

        Sebagai bagian dari program kesehatan masyarakat di wilayah operasional Palembang LPG Plant, ESSA memfasilitasi
        kegiatan di 2 Posyandu di Desa Sungai Rambutan pada 2025 untuk mendukung akses masyarakat terhadap pelayanan
        kesehatan dasar, khususnya bagi ibu dan anak. Dukungan ini menjadi bagian dari upaya Perseroan dalam memperkuat
        fungsi posyandu sebagai pelayanan kesehatan komunitas yang berperan dalam pemantauan kesehatan rutin dan
        upaya promotif-preventif di sekitar wilayah operasional.

        As part of the community health program in the Palembang LPG Plant operational area, ESSA facilitated activities at
        two Integrated Healthcare Centers (Posyandu) in Sungai Rambutan Village in 2025 to support community access to
        basic health services, particularly for mothers and children. This support is part of the Company’s efforts to strengthen
        the function of Posyandu as a community health service that plays a role in routine health monitoring and promotive-
        preventive efforts around the operational area.




      Dukungan Infrastruktur [GRI 203-1, 413-1]                         Infrastructure Support [GRI 203-1, 413-1]

      Perseroan turut mendukung pembangunan infrastruktur               The Company supports infrastructure development for
      bagi masyarakat di sekitar wilayah operasional guna               communities surrounding its operational areas to improve
      meningkatkan       konektivitas   wilayah,    kelancaran          regional connectivity, transportation flow, and road user
      transportasi, dan keselamatan pengguna jalan. Pada 2025,          safety. In 2025, this support was realized through the
      dukungan tersebut dilakukan melalui perbaikan jalan               repair of a 3.1 km provincial road in Kompangan Hamlet,
      provinsi sepanjang 3,1 km di Dusun Kompangan, Desa Uso,           Uso Village, Batui District, located near PAU’s operational
      Kecamatan Batui, yang berada di sekitar area operasional          area. The work included compaction, embankment,
      PAU. Pekerjaan yang dilakukan meliputi pemadatan,                 asphalt paving, and the construction of drainage systems,
      penimbunan, pengaspalan, dan pembangunan saluran                  with a total assistance value of approximately IDR 1.7
      drainase, dengan nilai bantuan sekitar Rp1,7 miliar.              billion.




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      Bantuan Sosial dan Keagamaan                                                                Social and Religious Assistance

      ESSA     menyalurkan     berbagai      dukungan    sosial                                   ESSA distributes various forms of community social
      kemasyarakatan di sekitar wilayah operasional, meliputi                                     support around its operational areas, covering social and
      bantuan sosial dan kebencanaan, bantuan sarana ibadah,                                      disaster relief, assistance for houses of worship, cultural
      kegiatan budaya, kepemudaan, peringatan hari nasional,                                      activities, youth empowerment, national day celebrations,
      serta kegiatan keagamaan. Inisiatif ini merupakan bagian                                    and religious events. These initiatives are part of the
      dari upaya Perseroan dalam menjaga hubungan yang                                            Company’s efforts to maintain harmonious relationships
      harmonis dengan masyarakat dan mendukung kegiatan                                           with the community and support social activities in the
      sosial kemasyarakatan di sekitar wilayah operasional.                                       vicinity of its operations.




                                                                            PT Panca Amara Utama
                                                                            Banggai Ammonia Plant




            Rp50 juta donasi gempa Palu                                                            Rp263,5 juta total dukungan kegiatan keagamaan dan sarana ibadah
            Rp50 million in donations for the Palu earthquake relief.                              Rp263.5 million in total support for religious activities and houses of
                                                                                                   worship.




            9 masjid menerima bantuan sarana ibadah                                                Rp180 juta bantuan pendidikan bagi anak kurang mampu melalui
            9 mosques received assistance for worship facilities.                                  Yayasan Alwahdah
                                                                                                   Rp180 million in educational assistance for underprivileged children
                                                                                                   through the Alwahdah Foundation.




            4 kegiatan budaya dan expo didukung di tingkat kecamatan dan                           Rp90 juta dukungan kegiatan kepemudaan dan peringatan Hari
            provinsi                                                                               Kemerdekaan
            4 cultural activities and expos supported at the district and provincial               Rp90 million in support for youth activities and Independence Day
            levels.                                                                                celebrations.



                                                                    PT ESSA Industries Indonesia Tbk
                                                                          Palembang LPG Plant




                                                                                   255 paket sembako
                                                                      255 basic food packages (sembako) distributed.




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      Pemberdayaan Masyarakat Berbasis                                          Environment-Based Community Empowerment
      Lingkungan [GRI 413-1]                                                    [GRI 413-1]


      ESSA menjalankan berbagai inisiatif lingkungan berbasis                   ESSA implements various community-based environmental
      masyarakat di sekitar wilayah operasional untuk                           initiatives around its operational areas to encourage
      mendorong partisipasi warga dalam menjaga kualitas                        citizen participation in maintaining environmental quality
      lingkungan sekaligus menciptakan manfaat sosial dan                       while creating social and economic benefits. This program
      ekonomi. Program ini mencakup edukasi lingkungan,                         includes environmental education, the utilization of
      pemanfaatan teknologi ramah lingkungan, pengelolaan                       eco-friendly technologies, waste management, and the
      sampah, serta rehabilitasi ekosistem pesisir sebagai                      rehabilitation of coastal ecosystems as part of efforts to
      bagian dari upaya membangun praktik pengelolaan                           build more participatory and sustainable environmental
      lingkungan yang lebih partisipatif dan berkelanjutan.                     management practices.




                                           PT Panca Amara Utama - Banggai Ammonia Plant


          Program TUKAR                                                         Pengelolaan Sampah dan Rehabilitasi
          TUKAR Program                                                         Lingkungan
                                                                                Waste Management and Environmental

          Melalui Program TUKAR (Transformasi Karya untuk Ramah                 Melalui kerja sama dengan Dinas Lingkungan Hidup Kabupaten
          Lingkungan), PAU memanfaatkan 2.374 ton sampah anorganik              Banggai, PAU melaksanakan berbagai inisiatif pengelolaan
          industri menjadi infrastruktur produktif bagi Kelompok Wanita Tani    lingkungan, termasuk penanaman mangrove di Pantai Makakata,
          Jaya Mendono. Program ini menghasilkan efisiensi biaya pengadaan      Kelurahan Sisipan, Kecamatan Batui, serta pengelolaan sampah
          sebesar Rp53 Juta serta menghindari potensi dampak lingkungan         rumah tangga melalui budidaya maggot di Desa Babang Buyange,
          setara 11.862,21 kg CO2-eq.                                           Kecamatan Kintom. Perseroan juga menyediakan sarana angkut
                                                                                sampah guna mendukung sistem pengelolaan lingkungan yang
                                                                                lebih tertata dan partisipatif.
          Through the TUKAR Program, PAU utilized 2.374 tons of industrial      In collaboration with the Banggai Regency Environmental Agency, PAU
          inorganic waste into productive infrastructure for the Jaya Mendono   implemented various environmental management initiatives,
          Women Farmer Group. This program resulted in procurement cost         including mangrove planting at Makakata Beach in Sisipan Subdistrict,
          efficiencies of IDR 53 million and avoided potential environmental    Batui District, as well as household waste management through
          impacts equivalent to 11,862.21 kg CO2-eq.                            maggot cultivation in Babang Buyange Village, Kintom District. The
                                                                                Company also provided waste transportation facilities to support a
                                                                                more structured and participatory environmental management
                                                                                system.




                         Rp 100.000.000                                                         Rp 80.000.000
                         Dukungan untuk penanaman mangrove, dengan                              Dukungan pengelolaan sampah rumah tangga
                         total 2.500 bibit yang ditanam di Pantai Makakata,                     melalui maggot
                         Kelurahan Sisipan, Kecamatan Batui.
                         In support for mangrove planting, with a total of                      In support for household waste management through
                         2,500 seedlings planted at Makakata Beach, Sisipan                     maggot cultivation.
                         Subdistrict, Batui District.




                         Rp 40.000.000                                                          2.374 ton
                         Bantuan sarana angkut sampah                                           Sampah anorganik industri dimanfaatkan melalui
                                                                                                Program TUKAR
                         In assistance for waste transport facilities                           Tons of industrial inorganic waste utilized through the
                                                                                                TUKAR Program.




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      Praktik Sosial pada Pemasok                                                      [GRI 2-6, 3-3, 204-1, 414-1, 414-2]



        Social Practices in the Supply Chain


      ESSA mengelola pemasok sebagai bagian dari tata              ESSA manages its suppliers as part of sustainable
      kelola operasional yang berkelanjutan untuk mendukung        operational governance to support the smooth
      kelancaran produksi LPG dan amoniak, termasuk                production of LPG and ammonia, including fulfilling
      pemenuhan kebutuhan barang, jasa teknis, logistik,           the needs for goods, technical services, logistics, and
      dan layanan operasional pendukung lainnya. Dalam             other supporting operational services. In supply chain
      pengelolaan rantai pasok, Perseroan menempatkan              management, the Company views suppliers not only as
      pemasok tidak hanya sebagai mitra operasional, tetapi        operational partners but also as essential components in
      juga sebagai bagian penting dalam menjaga keandalan          maintaining operational reliability, production continuity,
      operasi, kesinambungan produksi, dan penciptaan nilai        and economic value creation. [GRI 2-6, 3-3]
      ekonomi. [GRI 2-6, 3-3]

      Perseroan memprioritaskan kemitraan dengan pemasok           The Company prioritizes partnerships with local suppliers,
      lokal, yaitu pemasok yang berasal dari Indonesia, sebagai    defined as suppliers based in Indonesia, as part of its
      bagian dari kontribusi terhadap perekonomian domestik        contribution to the domestic economy while supporting
      sekaligus untuk mendukung ketahanan rantai pasok.            supply chain resilience. In 2025, local suppliers accounted
      Pada tahun 2025, pemasok lokal mencapai 84% dari total       for 84% of the Company’s total vendor base, reflecting
      jumlah vendor Perseroan, mencerminkan komitmen ESSA          ESSA’s commitment to strengthening the participation of
      dalam memperkuat keterlibatan pelaku usaha Indonesia         Indonesian businesses in its supply chain. This approach
      dalam rantai pasok. Pendekatan ini sejalan dengan            is aligned with national policy directions related to
      arah kebijakan nasional terkait peningkatan Tingkat          increasing Domestic Component Level (TKDN), which
      Komponen Dalam Negeri (TKDN) yang mendorong                  promote greater local content in the energy and chemical
      penguatan kandungan lokal dalam rantai pasok sektor          sector supply chains. The engagement of local suppliers
      energi dan kimia. Keterlibatan pemasok lokal juga            also enables the Company to shorten distribution
      membantu Perseroan memperpendek jalur distribusi,            channels, reduce dependence on imported supplies, and
      mengurangi ketergantungan pada pasokan impor, serta          minimize potential disruptions from global logistics that
      meminimalkan potensi gangguan logistik global yang           could affect operational stability. [GRI 204-1]
      dapat memengaruhi stabilitas operasional. [GRI 204-1]




          Pembelian dari
          Pemasok Lokal
                                          2025
                                                         84,3% (682 vendor)
          Procurement from
          Local Suppliers                 2024      88,9%          2023       84%
                                                    (601 vendor)              (637 vendor)




      Sejalan dengan itu, ESSA menerapkan proses pengadaan         In line with this, ESSA implements procurement processes
      yang mengedepankan prinsip transparansi, akuntabilitas,      that prioritize the principles of transparency, accountability,
      dan evaluasi kinerja pemasok secara terukur. Pemilihan       and measurable supplier performance evaluation. The
      dan pengelolaan pemasok dilakukan melalui proses             selection and management of suppliers are conducted
      seleksi berbasis kualifikasi dan kompetensi, evaluasi atas   through a qualification- and competency-based selection
      pelaksanaan kontrak, kepatuhan terhadap peraturan            process, evaluation of contract performance, compliance
      perundang-undangan yang berlaku, serta penerapan             with prevailing laws and regulations, and the application




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      prinsip etika usaha yang mengacu pada Kode Etik. Melalui    of business ethics principles referencing the Group’s
      pendekatan ini, Perseroan berupaya memastikan bahwa         Code of Conduct. Through this approach, the Company
      pemasok tidak hanya memenuhi persyaratan teknis dan         strives to ensure that suppliers not only meet technical
      kualitas, tetapi juga menjalankan praktik usaha yang        and quality requirements but also execute responsible
      bertanggung jawab.                                          business practices.

      Sebagai bagian dari praktik pengadaan tersebut,             As part of these procurement practices, ESSA also
      ESSA juga mengintegrasikan pertimbangan sosial dan          integrates social considerations and legal compliance into
      kepatuhan hukum dalam proses evaluasi pemasok.              the supplier evaluation process. This assessment covers
      Penilaian ini mencakup kepatuhan terhadap regulasi          compliance with labor regulations, business legality
      ketenagakerjaan, legalitas usaha dan perizinan, komitmen    and licensing, commitment to occupational safety, and
      terhadap keselamatan kerja, serta kepatuhan terhadap        adherence to business ethics principles. [GRI 414-1]
      prinsip etika usaha. [GRI 414-1]

      Apabila ditemukan ketidaksesuaian terhadap persyaratan      In the event of non-compliance with contractual
      kontraktual atau regulasi yang berlaku, Perseroan           requirements or prevailing regulations, the Company
      melakukan tindak lanjut melalui mekanisme pengawasan        takes follow-up actions through oversight mechanisms
      dan tindakan korektif sebagai bagian dari fungsi audit      and corrective actions as part of the internal audit function.
      internal. Tindak lanjut tersebut dapat berupa klarifikasi   These follow-up actions may include clarifications to the
      kepada pemasok, permintaan perbaikan dalam jangka           supplier, requests for improvements within a specified
      waktu tertentu, pemantauan atas pelaksanaan perbaikan,      timeframe, monitoring of the implementation of such
      serta evaluasi ulang terhadap kelayakan kerja sama.         improvements, and re-evaluation of cooperation eligibility.
      Sepanjang tahun 2025, tidak terdapat penghentian            Throughout 2025, there were no contract terminations
      kontrak dengan pemasok akibat ketidakpatuhan terhadap       with suppliers due to non-compliance with the social and
      kriteria sosial dan kepatuhan yang ditetapkan Perseroan.    compliance criteria established by the Company. [GRI 414-2]
      [GRI 414-2]




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                                                      yang Baik
                                              Good Corporate Governance




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      Tata Kelola Perusahaan yang Baik
        Good Corporate Governance



      ESSA berkomitmen menerapkan tata kelola perusahaan          ESSA is committed to implementing Good Corporate
      yang baik (Good Corporate Governance/GCG) sebagai           Governance (GCG) as the primary foundation for its
      landasan utama dalam menjalankan kegiatan usaha.            business activities. The implementation of GCG refers to
      Penerapan tata kelola tersebut mengacu pada pedoman         prevailing guidelines and standards, including the updated
      dan standar yang berlaku, termasuk pembaruan Pedoman        Indonesia Corporate Governance General Roadmap
      Umum Tata Kelola Perusahaan Indonesia (PUGKI), yang         (PUGKI), which emphasizes ethical behavior, responsibility,
      menekankan perilaku etis, tanggung jawab, keterbukaan,      transparency, and sustainability. In its implementation,
      dan keberlanjutan. Dalam implementasinya, ESSA terus        ESSA continues to strengthen the effective relationship
      memperkuat hubungan yang efektif antara fungsi              between management and oversight functions to ensure
      pengelolaan dan pengawasan agar proses pengambilan          an accountable and transparent decision-making process
      keputusan berlangsung secara akuntabel, transparan, dan     that aligns with the long-term interests of the Company
      selaras dengan kepentingan jangka panjang Perseroan         and its stakeholders. [GRI 2-23]
      serta para pemangku kepentingan. [GRI 2-23]



      Struktur Tata Kelola [GRI 2-9]                              Governance Structure [GRI 2-9]

      Struktur tata kelola ESSA terdiri atas Rapat Umum           ESSA’s governance structure consists of the General
      Pemegang Saham (RUPS) sebagai organ tertinggi, Dewan        Meeting of Shareholders (GMS) as the highest governing
      Komisaris, dan Direksi. Dewan Komisaris menjalankan         body, the Board of Commissioners, and the Board of
      fungsi pengawasan terhadap kebijakan dan kinerja Direksi,   Directors. The Board of Commissioners performs the
      sementara Direksi bertanggung jawab atas pengelolaan        oversight function over the Board of Directors’ policies and
      operasional dan implementasi strategi bisnis. Dewan         performance, while the Board of Directors is responsible
      Komisaris dan Direksi secara berkala juga melakukan         for operational management and the implementation of
      pembahasan atas kinerja operasional, pengelolaan            business strategies.
      risiko, kepatuhan terhadap regulasi, serta perkembangan
      implementasi inisiatif keberlanjutan.


      Pada tahun 2025, ESSA juga memperkuat keberagaman           In 2025, ESSA also strengthened diversity within its
      dalam struktur tata kelola melalui pengangkatan Bafna       governance structure through the appointment of Bafna
      Laroya sebagai anggota Dewan Komisaris. Kehadiran           Laroya as a member of the Board of Commissioners.
      komisaris perempuan ini mencerminkan komitmen               The presence of this female commissioner reflects the
      Perseroan untuk mendorong tata kelola yang semakin          Company’s commitment to promoting more inclusive
      inklusif serta memperkaya perspektif dalam proses           governance and enriching perspectives in the oversight
      pengawasan dan pengambilan keputusan strategis.             and strategic decision-making processes




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      Sampai dengan akhir bulan Desember 2025, tercatat profil struktur tata kelola ESSA sebagai berikut:
      As of the end of December 2025, the governance structure profile of ESSA is recorded as follows:




           Jumlah Anggota Dewan                         Komisaris Independen:                            Jumlah Anggota Direksi:
           Komisaris: 6 orang                           2 orang                                          4 orang
           Total Members of the Board                   Independent Commission-                          Total Members of the Board
           of Commissioners:                            ers: 2 persons                                   of Directors:
           6 persons                                                                                     4 persons



                         Dewan                                       Komisaris
                                                                                                                      Direksi
                         Komisaris                                   Indenpenden



                                                                                                   Rincian terkait struktur dan
                                                                                                   komposisi Dewan Komisaris dan
           Komposisi Gender Dewan                       Komposisi Gender Direksi:
           Komisaris: 16,7% Perem-                      100% Laki-Laki                             Direksi dapat dilihat pada Laporan
           puan, 83,3% Laki-Laki                        Gender Composition of the                  Tahunan 2025. [GRI 405-1]
           Gender Composition of the                    Board of Directors: 100%
           Board of Commissioners:                      Male                                       Further details regarding the
           16.7% Female, 83.3% Male
                                                                                                   structure and composition of the
                                                                                                   Board of Commissioners and the
                         Komposisi                                   Komposisi                     Board of Directors can be found in
                         Gender Dewan                                Gender Direksi                the 2025 Annual Report.




      Nominasi, Remunerasi, dan Kinerja Badan                              Nomination, Remuneration, and Performance
      Tata Kelola [GRI 2-10, 2-17, 2-18, 2-19, 2-20, 2-21]                 of the Governance Body [GRI 2-10, 2-17, 2-18, 2-19, 2-20, 2-21]
      ESSA menerapkan fungsi nominasi dan remunerasi                       ESSA implements nomination and remuneration
      bagi Dewan Komisaris dan Direksi sebagai bagian dari                 functions for the Board of Commissioners and Directors
      tata kelola perusahaan yang baik. Pelaksanaan fungsi                 as an integral part of its good corporate governance.
      tersebut dilakukan langsung oleh Dewan Komisaris tanpa               These functions are carried out directly by the Board of
      membentuk komite khusus, dengan mengacu pada                         Commissioners without forming a specific committee,
      Pedoman Fungsi Nominasi dan Remunerasi.                              guided by the Nomination and Remuneration Function
                                                                           Guidelines.


      Dalam menjalankan fungsi nominasi, Dewan Komisaris                   In performing the nomination function, the Board
      menetapkan kebijakan terkait komposisi, kriteria, dan                of Commissioners establishes policies regarding the
      proses nominasi bagi anggota Dewan Komisaris dan                     composition, criteria, and nomination process for
      Direksi. Dewan Komisaris juga melakukan evaluasi kinerja             members of the Board of Commissioners and Directors.
      serta menyusun usulan calon yang akan disampaikan                    The Board of Commissioners also conducts performance
      melalui mekanisme RUPS sesuai ketentuan yang berlaku.                evaluations and prepares candidate proposals to be
                                                                           presented through the GMS mechanism in accordance
                                                                           with prevailing regulations.


      Sementara itu, dalam fungsi remunerasi, ESSA menerapkan              Meanwhile, regarding the remuneration function,
      kebijakan remunerasi bagi Dewan Komisaris dan Direksi                ESSA implements remuneration policies for the Board
      dengan mempertimbangkan kinerja, tanggung jawab,                     of Commissioners and Directors by considering the
      serta kontribusi masing-masing anggota terhadap                      performance, responsibilities, and contributions of each
      pencapaian tujuan Perseroan. Kebijakan ini dirancang                 member toward achieving the Company’s objectives. This




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      untuk    mendukung      akuntabilitas  kepemimpinan            policy is designed to support leadership accountability
      dan selaras dengan ketentuan yang berlaku. Dalam               and align with applicable regulations. In this process,
      prosesnya, Dewan Komisaris memberikan rekomendasi              the Board of Commissioners provides recommendations
      terkait remunerasi Dewan Komisaris dan Direksi                 regarding the remuneration of the Board of
      untuk selanjutnya diajukan melalui mekanisme RUPS.             Commissioners and Directors, which are subsequently
      Berdasarkan keputusan RUPS Tahunan, kewenangan                 submitted through the GMS mechanism. Based on the
      untuk menetapkan gaji, honorarium, dan/atau tunjangan          resolution of the Annual GMS, the authority to determine
      bagi anggota Dewan Komisaris dan Direksi juga dapat            salaries, honorarium, and/or allowances for members of
      didelegasikan kepada Dewan Komisaris.                          the Board of Commissioners and the Board of Directors
                                                                     may also be delegated to the Board of Commissioners.


      Sebagai bagian dari tata kelola tersebut, Perseroan            As part of this governance framework, the Company
      menerapkan evaluasi kinerja secara berkala terhadap            conducts periodic performance evaluations on the
      pelaksanaan tugas dan tanggung jawab badan tata                execution of duties and responsibilities of the governance
      kelola. Penilaian ini mencakup pencapaian kinerja,             body. This assessment covers performance achievement,
      tanggung jawab jabatan, kontribusi terhadap arah               job responsibilities, contributions to the Company’s
      strategis Perseroan, serta efektivitas kepemimpinan dalam      strategic direction, and leadership effectiveness in
      mengelola risiko, menjaga kepatuhan terhadap regulasi,         managing risks, maintaining regulatory compliance, and
      dan mendukung penerapan prinsip keberlanjutan. Dalam           supporting the implementation of sustainability principles.
      praktiknya, pemegang saham menilai pelaksanaan tugas           In practice, shareholders assess the performance of the
      dan tanggung jawab Dewan Komisaris dan Direksi melalui         duties and responsibilities of the Board of Commissioners
      mekanisme RUPS, sementara Direksi juga melakukan               and the Directors through the GMS mechanism, while
      penilaian kinerja secara mandiri berdasarkan kriteria yang     Directors also conduct self-performance assessments
      disepakati secara kolektif.                                    based on collectively agreed criteria.



      Manajemen Risiko dan Pengendalian Internal                     Risk Management and Internal Control
      [GRI 2-14, 2-25, 2-26] [POJK-E.3]                              [GRI 2-14, 2-25, 2-26] [POJK-E.3]


      Dalam menjalankan kegiatan operasionalnya, ESSA                In conducting its operational activities, ESSA faces various
      menghadapi berbagai risiko yang dapat memengaruhi              risks that may affect the effectiveness of operational
      efektivitas    pengendalian      operasional, keandalan        controls, reporting reliability, and compliance with
      pelaporan, serta kepatuhan terhadap peraturan yang             prevailing regulations. To adress this, the Company
      berlaku. Untuk itu, Perseroan menerapkan sistem                implements a risk management system reinforced
      manajemen risiko yang diperkuat oleh pengendalian              by internal controls to identify, prevent, and mitigate
      internal guna mengidentifikasi, mencegah, dan memitigasi       potential risks in a structured manner.
      potensi risiko secara terstruktur.
                                                                     Oversight of risk management implementation is carried
      Pengawasan atas penerapan manajemen risiko dilakukan           out by the Board of Commissioners as the highest
      oleh Dewan Komisaris sebagai badan tata kelola tertinggi,      governance body, supported by committees under its
      dengan dukungan komite-komite di bawahnya sesuai               supervision in accordance with applicable provisions.
      ketentuan yang berlaku. Dewan Komisaris memastikan             The Board of Commissioners ensures that the Board
      bahwa Direksi menerapkan sistem manajemen risiko yang          of Directors implements an adequate and effective
      memadai, efektif, dan selaras dengan profil risiko serta       risk management system aligned with the Company’s
      strategi jangka panjang Perseroan. Sementara itu, Direksi      risk profile and long-term strategy. Meanwhile, the
      bertanggung jawab atas implementasi manajemen risiko           Board of Directors is responsible for implementing risk
      dalam kegiatan operasional, termasuk pengintegrasian           management in operational activities, including the
      risiko ekonomi, lingkungan, sosial, serta risiko operasional   integration of economic, environmental, and social risks,
      dan pasar ke dalam proses perencanaan bisnis dan               as well as operational and market risks, into business
      pengambilan keputusan strategis. Pada tahun 2025,              planning and strategic decision-making processes. In
      Perseroan telah melakukan identifikasi awal atas berbagai      2025, the Company conducted an initial identification of
      risiko tersebut. [GRI 2-12]                                    these various risks. [GRI 2-12]




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      Efektivitas sistem manajemen risiko dievaluasi secara         The effectiveness of the risk management system is
      berkala melalui laporan manajemen kepada Dewan                periodically evaluated through management reports to
      Komisaris, tinjauan atas hasil audit internal, serta          the Board of Commissioners, reviews of internal audit
      pembahasan risiko strategis dalam rapat Direksi dan           results, and discussions of strategic risks in meetings of
      Dewan Komisaris. Pendekatan ini menegaskan bahwa              the Board of Directors and the Board of Commissioners.
      risiko dikelola tidak secara reaktif, melainkan sebagai       This approach confirms that risks are managed proactively
      bagian dari tata kelola yang proaktif dan terstruktur.        and structurally rather than reactively.

      Dalam penerapannya, pengelolaan risiko dilakukan              In its application, risk management is conducted through
      melalui tiga tingkat. Pertama, unit kerja operasional         three levels. First, operational business units identify
      mengidentifikasi dan mengendalikan risiko dalam               and control risks in daily activities. Second, the Legal,
      aktivitas sehari-hari. Kedua, fungsi Legal, Compliance, dan   Compliance, and relevant management functions provide
      manajemen terkait memberikan panduan, melakukan               guidance, conduct monitoring, and ensure compliance
      pemantauan, serta memastikan kesesuaian dengan                with regulations and internal policies. Third, Internal
      regulasi dan kebijakan internal. Ketiga, Audit Internal       Audit assesses the effectiveness of internal controls and
      menilai efektivitas pengendalian internal dan manajemen       risk management, reporting the results to the Board
      risiko, serta melaporkan hasilnya kepada Direksi dan          of Directors and the Board of Commissioners. Cross-
      Dewan Komisaris. Koordinasi lintas fungsi, termasuk           functional coordination, including with the ESG Task
      dengan Gugus Tugas ESG, turut mendukung pengelolaan           Force, further supports the integrated management of
      risiko keberlanjutan secara terintegrasi. [GRI 2-13]          sustainability risks. [GRI 2-13]


      Sepanjang 2025, ESSA mulai memperkuat sistem                  Throughout 2025, ESSA began strengthening its internal
      pengendalian internal melalui penguatan kontrol               control system through enhanced operational controls and
      operasional dan digitalisasi proses bisnis. Inisiatif         the digitalization of business processes. This initiative is
      ini diarahkan untuk mendukung pengelolaan risiko              directed toward supporting operational risk management,
      operasional, kepatuhan terhadap regulasi, serta keamanan      regulatory compliance, as well as information security and
      informasi dan perlindungan data. Penerapan sistem digital     data protection. The implementation of digital systems
      juga terus didorong guna meningkatkan transparansi,           continues to be encouraged to improve transparency,
      efisiensi, dan ketepatan pengambilan keputusan. [GRI 2-24]    efficiency, and the accuracy of decision-making. [GRI 2-24]




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      Etika Bisnis
        Business Ethics



      Etika bisnis merupakan landasan penting bagi Perseroan      Business ethics serve as a vital foundation for the Company
      dalam menjalankan kegiatan usaha secara profesional,        in conducting its business activities professionally, with
      berintegritas, dan bertanggung jawab. Perseroan             integrity, and responsibly. The Company implements a
      menerapkan Kode Etik sebagai acuan bagi seluruh             Code of Conduct as a reference for all corporate organs,
      organ Perseroan, termasuk Dewan Komisaris, Direksi,         including the Board of Commissioners, the Board of
      manajemen, dan karyawan, dalam menjalankan aktivitas        Directors, management, and employees, in carrying out
      bisnis sesuai dengan nilai-nilai perusahaan serta prinsip   business activities in accordance with corporate values
      tata kelola yang baik.                                      and good governance principles.


      Penerapan etika bisnis dilakukan untuk memastikan           The implementation of business ethics ensures that all
      seluruh kegiatan usaha dilaksanakan secara etis,            business activities are carried out ethically, transparently,
      transparan, dan akuntabel, dengan tetap mematuhi            and accountably, while remaining compliant with
      peraturan    perundang-undangan         yang    berlaku     prevailing laws and regulations and considering the
      serta memperhatikan kepentingan para pemangku               interests of stakeholders. In this regard, the code of
      kepentingan. Dalam hal ini, kode etik digunakan sebagai     conduct is used as a guideline in building professional
      pedoman dalam membangun hubungan profesional                relationships with stakeholders.
      dengan pemangku kepentingan.



      Kode Etik [GRI 2-15]                                        Code of Conduct [GRI 2-15]

      Integritas merupakan pondasi utama dalam sistem tata        Integrity is the primary foundation of ESSA’s governance
      kelola ESSA. Perseroan meyakini bahwa keberlanjutan         system. The Company believes that business sustainability
      usaha hanya dapat dijalankan secara konsisten apabila       can only be consistently maintained if supported by
      didukung oleh standar perilaku yang jelas, kepatuhan        clear behavioral standards, legal compliance, and a work
      terhadap hukum, serta budaya kerja yang menjunjung          culture that upholds business ethics.
      tinggi etika bisnis.


      Komitmen etika bisnis ESSA dituangkan dalam Kode Etik       ESSA’s commitment to business ethics is articulated
      yang berlaku bagi Dewan Komisaris, Direksi, dan seluruh     in the Code of Conduct, which applies to the Board of
      karyawan di lingkungan Grup ESSA. Dokumen ini menjadi       Commissioners, the Board of Directors, and all employees
      rujukan utama dalam menjalankan aktivitas usaha sehari-     within the ESSA Group. This document serves as the
      hari, pengambilan keputusan, serta interaksi dengan         primary reference for daily business activities, decision-
      pemangku kepentingan.                                       making, and interactions with stakeholders.




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             Kode Etik [GRI 2-15]
             Code of Conduct [GRI 2-15]

         Internalisasi Nilai EPIC: 403 karyawan mengikuti program internalisasi nilai etika, termasuk jajaran Direksi.
         Internalization of EPIC Values: 403 employees participated in the ethical values internalization program, including the


                                                                                                                                            01
         Board of Directors




         Pelatihan Budaya & Etika: 25 batch pelatihan dilaksanakan sepanjang tahun.
         Culture & Ethics Training: 25 training batches were conducted throughout the year.

                                                                                                                                            02

         Status Kode Etik: Disahkan pada akhir 2025 dan berlaku efektif mulai 1 Januari 2026.
         Code of Conduct Status: Ratified in late 2025 and effective as of January 1, 2026.

                                                                                                                                            03
         Kepatuhan Kode Etik: 100% karyawan menandatangani pernyataan kepatuhan Kode Etik sebagai
         komitmen tahunan EPICers.
         Code of Conduct Compliance: 100% of employees signed the Code of Conduct compliance statement as an annual
         commitment of "EPICers".
                                                                                                                                            04
         Whistleblowing System (WBS): Dalam tahap pengembangan sebagai kanal pelaporan pelanggaran yang
         aman dan rahasia, dengan implementasi ditargetkan pada 2026.
         Whistleblowing System (WBS): Under development as a secure and confidential violation reporting channel, with
         implementation targeted for 2026.program, including the Board of Directors
                                                                                                                                            05
         Pengawasan Integritas: Dilaksanakan oleh Ethics & Compliance Committee (ECC) yang bertanggung
         jawab langsung kepada Presiden Direktur & CEO.
         Integrity Oversight: Carried out by the Ethics & Compliance Committee (ECC), which reports directly to the President
         Director & CEO.
                                                                                                                                            06

         Penghargaan Kepatuhan: Gold Award pada Indonesia Regulatory Compliance Awards (IRCA) 2025.
         Compliance Award: Gold Award at the 2025 Indonesia Regulatory Compliance Awards (IRCA)

                                                                                                                                            07


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      Pada tahun 2025, ESSA mengesahkan Kode Etik tingkat            In 2025, ESSA ratified a Group-level Code of Conduct as
      Grup sebagai kebijakan etika terpadu yang berlaku              a unified ethical policy applicable across all subsidiaries.
      di seluruh entitas anak. Penyelarasan ini bertujuan            This alignment aims to ensure consistent standards of
      memastikan standar perilaku dan kepatuhan yang                 behavior and compliance throughout all levels of the
      konsisten di seluruh lini organisasi.                          organization


      Kode Etik tersebut memuat prinsip-prinsip utama, antara        The Code of Conduct encompasses several core principles,
      lain:                                                          including:
      • Kepatuhan terhadap peraturan perundang-undangan              • Compliance with prevailing laws and regulations
         yang berlaku                                                • Prevention of conflicts of interest
      • Pencegahan benturan kepentingan                              • Prohibition of corruption, bribery, and gratification
      • Larangan korupsi, suap, dan gratifikasi                      • Protection for whistleblowers (reporting of violations)
      • Perlindungan atas pelaporan pelanggaran                      • Professionalism standards in employment and business
      • Standar profesionalisme dalam hubungan kerja dan                relationships
         relasi bisnis


      Kode Etik ini mulai berlaku efektif pada 1 Januari 2026,       This Code of Conduct will become effective on January 1,
      sementara sosialisasi dan implementasi penuh akan              2026, while full socialization and implementation will be
      dilaksanakan secara bertahap pada tahun berikutnya.            carried out progressively in the following year.



        Internalisasi Nilai Perusahaan (EPIC)
        Internalization of Corporate Values (EPIC)

        Sepanjang Februari hingga Agustus 2025, Perseroan melaksanakan program internalisasi nilai EPIC melalui 25 batch
        workshop internal yang diikuti oleh ±403 karyawan, termasuk jajaran manajemen. Program ini bertujuan menyelaraskan
        ekspektasi perilaku dengan prinsip etika perusahaan serta memperkuat konsistensi penerapannya dalam aktivitas
        operasional. Memanfaatkan momentum kehadiran 100% dari pegawai dan direksi ESSA, dalam pelatihan ini juga
        disampaikan Komunikasi dan Pelatihan Antikorupsi. [GRI 205-2]


        Untuk mendukung implementasi Kode Etik yang baru, Perseroan telah menyiapkan modul pembelajaran digital dan
        mekanisme deklarasi kepatuhan tahunan yang akan diberlakukan efektif mulai 2026.

        From February to August 2025, the Company conducted the EPIC values internalization program through 25 internal
        workshop batches attended by approximately 403 employees, including management. This program aimed to align
        behavioral expectations with corporate ethical principles and strengthen consistent implementation in operational
        activities. Leveraging the 100% attendance of ESSA employees and directors, these sessions also included Anti-
        Corruption Communication and Training. [GRI 205-2]

        To support the implementation of the new Code of Conduct, the Company has prepared digital learning modules and
        an annual compliance declaration mechanism to be effectively enforced starting in 2026.




      Antikorupsi [GRI 2-27, 205-1, 205-2, 205-3]                    Anti-Corruption [GRI 2-27, 205-1, 205-2, 205-3]

      ESSA menempatkan integritas sebagai landasan dalam             ESSA places integrity as the cornerstone of its business
      menjalankan kegiatan usaha. Komitmen pencegahan                operations. The commitment to preventing corruption
      korupsi dituangkan dalam Kode Etik yang disahkan pada          is outlined in the Code of Conduct ratified in late 2025,
      akhir 2025 dan berlaku bagi Dewan Komisaris, Direksi,          applicable to the Board of Commissioners, Directors,
      serta seluruh karyawan. Penerapan kebijakan ini didukung       and all employees. The implementation of this policy
      melalui pengawasan dan pengendalian internal untuk             is supported by internal oversight and control to help
      membantu memastikan kepatuhan yang konsisten.                  ensure consistent compliance.




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      Melalui kebijakan tersebut, ESSA menerapkan prinsip                         Through this policy, ESSA applies a zero-tolerance principle
      zero tolerance terhadap penyuapan dan praktik korupsi.                      toward bribery and corrupt practices. All employees are
      Seluruh karyawan dilarang menawarkan, menjanjikan,                          prohibited from offering, promising, giving, or receiving
      memberikan, atau menerima keuntungan yang tidak                             undue advantages to influence the decisions of other
      semestinya untuk memengaruhi keputusan pihak lain,                          parties, including through third-party intermediaries or
      termasuk melalui perantara pihak ketiga atau mitra usaha.                   business partners. This provision also applies to joint
      Ketentuan ini juga berlaku bagi mitra joint venture yang                    venture partners acting on behalf of the company.
      bertindak atas nama perusahaan.


      ESSA juga mengatur pemberian dan penerimaan hadiah,                         ESSA also strictly regulates the giving and receiving of
      jamuan, serta hiburan secara ketat untuk mencegah konflik                   gifts, hospitality, and entertainment to prevent conflicts
      kepentingan dan persepsi penyuapan. Setiap pemberian                        of interest and the perception of bribery. Every gift-giving
      harus memperoleh persetujuan sesuai Delegation of                           must obtain approval according to the Delegation of
      Authority (DoA), sementara hadiah yang diterima wajib                       Authority (DoA), while received gifts must be recorded in
      dicatat dalam gift register.                                                the gift register.



      Identifikasi dan Penilaian Risiko Korupsi                                   Identification and Assessment of Corruption
      [GRI 2-27, 205-1, 205-3]                                                    Risks [GRI 2-27, 205-1, 205-3]
      Risiko korupsi diidentifikasi melalui proses manajemen                      Corruption risks are identified through the corporate risk
      risiko perusahaan. Penilaian difokuskan pada fungsi                         management process. Assessments focus on functions
      dan aktivitas yang memiliki tingkat interaksi eksternal                     and activities with high levels of external interaction,
      tinggi, termasuk pengadaan barang dan jasa, transaksi                       including procurement of goods and services, financial
      keuangan, serta proses perizinan dan kepatuhan regulasi.                    transactions, and licensing and regulatory compliance
                                                                                  processes.


      Pada tahun 2025, penilaian risiko korupsi dilakukan pada                    In 2025, corruption risk assessments were conducted at
      dua unit operasi utama, yaitu fasilitas Amoniak Banggai                     two main operational units: the Banggai Ammonia facility
      dan LPG Palembang. Selain itu, fungsi yang memiliki                         and the Palembang LPG facility. Additionally, functions
      paparan risiko lebih tinggi, seperti Procurement, Finance,                  with higher risk exposure, such as Procurement, Finance,
      dan Legal, turut diperkuat melalui sistem pengendalian                      and Legal, are further strengthened through digital
      digital, termasuk penerapan SAP S/4HANA dan sistem                          control systems, including the implementation of SAP
      pemantauan legal internal.                                                  S/4HANA and internal legal monitoring systems.


                                                Selama periode pelaporan 2025, Perseroan mencatat:
                                                 During the 2025 reporting period, the Company recorded:




                                                             Denda atau sanksi signifikan akibat
                                                               ketidakpatuhan regulasi: Nihil
                                                               Significant fines or sanctions due to
                                                                 regulatory non-compliance: Nil



                                                                          Insiden korupsi yang
                                                                           terkonfirmasi: Nihil
                                                                  Confirmed incidents of corruption: Nil




                                                           Kasus pelanggaran etika material: Nihil
                                                                Material ethical violation cases: Nil




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      Audit internal dilakukan secara berkala untuk                 Internal audits are conducted periodically to evaluate
      mengevaluasi efektivitas pengendalian dan kepatuhan           the effectiveness of controls and compliance with ethical
      terhadap kebijakan etika. Setiap laporan yang diterima        policies. Every report received is managed through
      dikelola melalui mekanisme investigasi internal dan,          an internal investigation mechanism and, if proven,
      apabila terbukti, ditindak lanjuti sesuai ketentuan           addressed in accordance with in accordance with
      perusahaan serta peraturan perundang-undangan yang            company provisions and prevailing laws and regulations.
      berlaku.



      Pengelolaan Konflik Kepentingan [GRI 2-15]                    Conflict of Interest Management [GRI 2-15]

      Perseroan berkomitmen menjaga integritas dalam setiap         The Company is committed to maintaining integrity in
      pengambilan keputusan dan hubungan usaha. Komitmen            every decision-making process and business relationship.
      ini diwujudkan melalui pengelolaan konflik kepentingan        This commitment is relected through transparent conflict
      secara transparan serta penerapan prinsip persaingan          of interest management and the application of fair
      usaha yang sehat di seluruh rantai nilai.                     business competition principles across the entire value
                                                                    chain.


      Konflik kepentingan dipahami sebagai situasi ketika           Conflict of interest is defined as a situation where the
      kepentingan pribadi Dewan Komisaris, Direksi, atau            personal interests of the Board of Commissioners,
      karyawan dapat memengaruhi objektivitas dalam                 the Directors, or employees may influence objectivity
      pengambilan keputusan. Untuk mencegah hal tersebut,           in decision-making. To prevent this, ESSA establishes
      ESSA menetapkan ketentuan dalam Kode Etik dan                 provisions under in the Code of Conduct and Company
      Peraturan Perusahaan, termasuk larangan atas pekerjaan        Regulations, including prohibitions on other jobs or
      atau usaha lain tanpa persetujuan manajemen, afiliasi         businesses without management approval, affiliation with
      dengan pemasok, pelanggan, atau pesaing yang dapat            suppliers, customers, or competitors that could impair
      mengganggu independensi, penerimaan hadiah atau               independence, and the use of confidential information or
      gratifikasi terkait keputusan bisnis, pemanfaatan informasi   company assets for personal gain.
      rahasia atau aset perusahaan untuk kepentingan pribadi,
      serta investasi pribadi yang berpotensi menimbulkan
      benturan kepentingan.


      ESSA juga melakukan pemantauan dan evaluasi secara            ESSA also conducts periodic monitoring and evaluation
      berkala terhadap potensi konflik kepentingan dan              of potential conflicts of interest and compliance with fair
      kepatuhan terhadap prinsip persaingan usaha yang              business competition principles. Based on the monitoring
      sehat. Berdasarkan hasil pemantauan selama 2025, tidak        results throughout 2025, there were no material cases
      terdapat kasus konflik kepentingan maupun pelanggaran         of conflicts of interest or violations of fair business
      persaingan usaha yang bersifat material.                      competition.



      Mekanisme Pelaporan [GRI 2-16]                                Conflict of Interest Management [GRI 2-15]

      Pada tahun 2025, penyampaian isu, kekhawatiran, atau          In 2025, the reporting of issues, concerns, or potential
      potensi pelanggaran yang dinilai penting dilakukan            violations deemed significant was conducted through
      melalui jalur pelaporan internal sesuai struktur tanggung     internal reporting channels according to the prevailing
      jawab dan kewenangan yang berlaku. Setiap karyawan            structure of responsibility and authority. Every employee
      didorong untuk segera menyampaikan potensi konflik            is encouraged to immediately report potential conflicts of
      kepentingan, pelanggaran etika, atau isu kepatuhan            interest, ethical violations, or compliance issues to their
      kepada atasan langsung dan/atau fungsi Human Capital          direct supervisor and/or the Human Capital function for
      untuk ditindaklanjuti lebih lanjut. Untuk isu tertentu,       further follow-up. For certain cases, internal reviews are
      penelaahan dilakukan secara internal dengan menjaga           conducted while upholding principles of confidentiality
      prinsip kerahasiaan dan kehati-hatian, serta hasil            and due diligence, with the outcomes escalated to
      evaluasinya dapat dieskalasikan kepada manajemen              management based on the level of materiality and
      sesuai tingkat materialitas dan dampaknya terhadap            potential impact on the Company.




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      Perseroan. Sepanjang periode pelaporan, tidak terdapat
      laporan material yang memerlukan eskalasi kepada
      manajemen atau organ tata kelola tertinggi.


      Sebagai bagian dari penguatan tata kelola, pada tahun    As part of strengthening governance, in 2025 the
      2025 Perseroan juga mulai menyusun mekanisme             Company also began developing a more structured
      pelaporan pelanggaran yang lebih terstruktur untuk       whistleblowing reporting mechanism to support a more
      mendukung penanganan laporan secara lebih sistematis,    systematic handling of reports, which is planned to be
      yang direncanakan mulai diterapkan pada tahun 2026.      implemented starting in 2026.




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      Standar dan Prinsip Pelaporan                                                        [POJK-G.4][GRI 2-23]



        Reporting Standards and Principles



      Laporan Keberlanjutan ESSA 2025 disusun sebagai wujud       The 2025 Sustainability Report of ESSA is prepared as a
      akuntabilitas dan transparansi Perseroan atas kinerja       form of the Company’s accountability and transparency
      ekonomi, lingkungan, sosial, dan tata kelola selama         regarding its economic, environmental, social, and
      tahun 2025. Melalui pengungkapan yang relevan, ESSA         governance performance throughout 2025. Through
      memberikan gambaran mengenai pengelolaan risiko,            relevant disclosures, ESSA provides an overview of how the
      peluang, serta tanggung jawab keberlanjutan Perseroan       Company manages risks, opportunities, and sustainability
      terhadap para pemangku kepentingan.                         responsibilities toward its stakeholders.


      Penyusunan laporan ini mengacu pada Global Reporting        This report is prepared “with reference” to the 2021
      Standards (GRI) 2021 yang merupakan standar pelaporan       Standards issued by the Global Reporting Initiative, which
      global dengan pendekatan “with reference”. Sejalan          serve as globally recognized sustainability reporting
      dengan ketentuan regulator, laporan ini juga disusun        standards. In line with regulatory requirements, the report
      mengacu pada Peraturan Otoritas Jasa Keuangan               also refers to the provisions set out by the Otoritas Jasa
      (OJK) No. 51 tahun 2017 tentang Penerapan Keuangan          Keuangan under OJK Regulation No. 51/POJK.03/2017 on
      Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan       Sustainable Finance Implementation for Financial Services
      Perusahaan Publik, serta Surat Edaran OJK No. 16 tahun      Institutions, Issuers, and Public Companies, as well as
      2021 tentang Pedoman Teknis Penyusunan Laporan              OJK Circular Letter No. 16/SEOJK.04/2021 on Technical
      Keberlanjutan.                                              Guidelines for Sustainability Reports.


      Dalam proses penyusunannya, ESSA menerapkan prinsip         In preparing this report, ESSA applies the reporting
      pelaporan GRI 2021 untuk menjaga kualitas, keandalan,       principles of GRI 2021 to ensure the quality, reliability, and
      dan kegunaan informasi. Informasi disajikan berdasarkan     usefulness of the information presented. The information
      data yang dapat ditelusuri, memuat pencapaian maupun        is based on traceable data supported by operational
      tantangan secara seimbang serta disusun secara sistematis   monitoring systems and presents both achievements
      agar mudah dipahami dan memungkinkan perbandingan           and challenges in a balanced manner. It is structured
      antar periode. Pengungkapan difokuskan pada topik           systematically to facilitate understanding and enable
      material yang relevan dengan dampak operasional             comparability across reporting periods. Disclosures focus
      Perseroan, disajikan dalam konteks keberlanjutan yang       on material topics relevant to the Company’s operational
      lebih luas, dan dilaporkan secara berkala untuk mendukung   impacts, presented within a broader sustainability
      pengambilan keputusan pemangku kepentingan. Seluruh         context and reported periodically to support stakeholder
      data dikumpulkan dengan metodologi yang konsisten,          decision-making. All data is collected using consistent
      kemudian ditelaah melalui proses verifikasi internal yang   methodologies and subsequently reviewed through an
      dapat ditelusuri.                                           internal verification process that ensures traceability.


      Untuk memudahkan penelusuran informasi, kode indeks         To facilitate the navigation of information, the GRI and
      GRI dan POJK dicantumkan pada bagian yang relevan           POJK index codes are indicated in the relevant sections
      dalam laporan ini.                                          of this report




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      Ruang Lingkup dan Batasan Laporan
      [POJK-G.4][GRI 2-2, 2-3, 2-4, 2-14]




          Report Scope and Boundaries



      Laporan ini memuat pengungkapan kinerja ekonomi,            This report presents disclosures on the Company’s
      lingkungan, sosial, dan tata kelola atas topik-topik        economic, environmental, social, and governance
      material yang telah ditinjau dan disetujui oleh Direksi     performance related to material topics that have been
      untuk periode pelaporan 1 Januari–31 Desember 2025.         reviewed and approved by the Board of Directors for the
                                                                  reporting period from 1 January to 31 December 2025.


      Informasi keuangan mencakup seluruh entitas dan selaras     Financial information covers all entities and is aligned
      dengan Laporan Keuangan Konsolidasian 2025 yang             with the Company’s 2025 Consolidated Financial
      telah diaudit oleh Kantor Akuntan Publik independen.        Statements, which have been audited by an independent
      Sementara itu, data non-keuangan (termasuk data             public accounting firm. Meanwhile, the non-financial data
      lingkungan dan sosial) dalam laporan ini mencakup           (including environmental and social data) presented in this
      unit usaha yang telah beroperasi, yaitu fasilitas LPG dan   report covers operating business units, namely the LPG
      kondensat di Palembang, Sumatera Selatan serta pabrik       and condensate facilities in Palembang, South Sumatra,
      amoniak di Banggai, Sulawesi Tengah.                        and the ammonia plant in Banggai, Central Sulawesi.


      Data dalam laporan ini disusun berdasarkan sistem           The data presented in this report are compiled based on
      pencatatan internal dan informasi yang tersedia pada saat   internal recording systems and information available at
      publikasi. Metodologi perhitungan, teknik pengukuran,       the time of publication. The calculation methodologies,
      dan asumsi yang digunakan dijelaskan pada topik terkait.    measurement techniques, and assumptions used are
      Untuk data yang bersumber dari pihak ketiga, Perseroan      explained in the relevant sections. For data obtained from
      melakukan verifikasi internal guna memastikan kewajaran     third parties, the Company conducts internal verification
      dan konsistensi.                                            to ensure reasonableness and consistency.


      Pada laporan tahun 2025 ini, Perseroan tidak melakukan      In the 2025 report, the Company did not restate
      penyajian kembali (restatement) atas informasi yang telah   any information compared to the previous report.
      disampaikan dibandingkan dengan laporan sebelumnya.         All information is presented consistently with the
      Seluruh informasi disajikan secara konsisten dengan         methodology, scope, and reporting standards applied in
      metodologi, cakupan, dan standar pelaporan yang             the prior period. [GRI 2-2, 2-3, 2-4]
      digunakan pada periode sebelumnya. [GRI 2-2, 2-3, 2-4]




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      Topik Material dan Referensi
      Pengungkapan                                      [GRI 3-2]



        Material Topics and Disclosure References



      Berdasarkan hasil penilaian materialitas tahun 2025,          Based on the results of the 2025 materiality assessment,
      ESSA menetapkan 13 topik material yang mencerminkan           ESSA identified 13 material topics that reflect
      dampak signifikan Perseroan terhadap ekonomi,                 the Company’s significant impacts on economic,
      lingkungan, dan sosial, serta risiko dan peluang yang         environmental, and social aspects, as well as the risks and
      relevan dengan keberlanjutan bisnis.                          opportunities relevant to the sustainability of its business.


      Topik-topik tersebut menjadi fokus pengelolaan dan            These topics serve as the focus of management and
      pengungkapan dalam laporan ini dengan mengacu pada            disclosures in this report with reference to the GRI
      GRI Standards yang diterbitkan oleh Global Reporting          Standards issued by the Global Reporting Initiative, as
      Initiative, sebagaimana tercantum pada tabel berikut.         presented in the table below.




         Manajemen Emisi dan Energi                                 Manajemen Air dan Efluen
         Emission and Energy Management                             Water and Effluent Management

         Referensi GRI / GRI Reference :                            Referensi GRI / GRI Reference :
         GRI 302 (Energi); GRI 305 (Emisi)                          GRI 303 (Air dan Efluen)
         Referensi POJK 51/2017 / OJK Reference:                    Referensi POJK 51/2017 / OJK Reference:
         Aspek Lingkungan – Energi & Emisi                          Aspek Lingkungan – Penggunaan Air




         Manajemen Limbah                                           Transisi Iklim
         Waste Management                                           Climate Transition

         Referensi GRI / GRI Reference :                            Referensi GRI / GRI Reference :
         GRI 306 (Limbah)                                           GRI 302 (Energi); GRI 305 (Emisi); GRI 201
         Referensi POJK 51/2017 / OJK Reference:                    (Kinerja Ekonomi)
         Aspek Lingkungan – Limbah                                  Referensi POJK 51/2017 / OJK Reference:
                                                                    Aspek Lingkungan – Perubahan Iklim




         Kesehatan dan Keselamatan Kerja                            Keselamatan Operasional & Manajemen Risiko
         Occupational Health and Safety                             Operational Safety and Risk Management

         Referensi GRI / GRI Reference :                            Referensi GRI / GRI Reference :
         GRI 403 (Kesehatan dan Keselamatan Kerja)                  GRI 403 (Kesehatan dan Keselamatan Kerja);
         Referensi POJK 51/2017 / OJK Reference:                    GRI 2 (General Disclosure)
         Aspek Sosial – Kesehatan & Keselamatan Kerja               Referensi POJK 51/2017 / OJK Reference:
                                                                    Tata Kelola – Manajemen Risiko




         Hubungan Komunitas                                         Dampak Ekonomi
         Community Relations                                        Economic Impact

         Referensi GRI / GRI Reference :                            Referensi GRI / GRI Reference :
         GRI 413 (Komunitas Lokal)                                  GRI 201 (Kinerja Ekonomi); GRI 203 (Dampak Ekonomi
         Referensi POJK 51/2017 / OJK Reference:                    Tidak Langsung); GRI 207 (Pajak)
         Aspek Sosial – Pengembangan Masyarakat                     Referensi POJK 51/2017 / OJK Reference:
                                                                    Aspek Ekonomi – Kinerja Ekonomi




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           Sumber Daya Manusia                                                        Hak Asasi Manusia
           Human Capital                                                              Human Rights

           Referensi GRI / GRI Reference :                                            Referensi GRI / GRI Reference :
           GRI 401 (Ketenagakerjaan); GRI 404 (Pelatihan                              GRI 406 (Non-Diskriminasi); GRI 408 (Tenaga Kerja
           dan Pendidikan); GRI 405 (Keberagaman dan                                  Anak); GRI 409 (Tenaga Kerja Paksa); GRI 412
           Kesempatan yang Setara)                                                    (Penilaian Hak Asasi Manusia)
           Referensi POJK 51/2017 / OJK Reference:                                    Referensi POJK 51/2017 / OJK Reference:
           Aspek Sosial – Ketenagakerjaan                                             Aspek Sosial – Hak Asasi Manusia




           Tata Kelola Korporasi                                                      Kepatuhan terhadap Hukum dan Regulasi
           Corporate Governance                                                       Compliance to Law and Regulations

           Referensi GRI / GRI Reference :                                            Referensi GRI / GRI Reference :
           GRI 2 (General Disclosure)                                                 GRI 2 (General Disclosure); GRI 205 (Anti-korupsi)
           Referensi POJK 51/2017 / OJK Reference:                                    Referensi POJK 51/2017 / OJK Reference:
           Tata Kelola – Struktur & Pengawasan                                        Tata Kelola – Kepatuhan & Etika




                                                                   Transformasi Digital
                                                                  Digital Transformation




                                                                 Referensi GRI / GRI Reference :
                                                                     GRI 2 (General Disclosure)
                                                             Referensi POJK 51/2017 / OJK Reference:
                                                           Tata Kelola – Sistem & Pengendalian Internal




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      Penyusunan dan Tinjauan Laporan                                                                  [POJK-G.1][GRI 2-5, 2-14]



        Report Preparation and Review



      Penyusunan dan penelaahan Laporan Keberlanjutan             The preparation and review of this Sustainability Report
      dilakukan melalui proses pengumpulan, konsolidasi,          were conducted through a process of data collection,
      penelaahan, dan validasi internal oleh unit kerja terkait   consolidation, internal review, and validation by the
      untuk memastikan keakuratan data, kelengkapan               relevant work units to ensure data accuracy, completeness
      pengungkapan, serta kesesuaian dengan standar yang          of disclosures, and alignment with applicable standards.
      berlaku. Dalam proses tersebut, Direksi melakukan           As part of this process, Directors reviewed and approved
      peninjauan dan persetujuan atas laporan, sementara          the report, while the Board of Commissioners provided
      Dewan Komisaris memberikan masukan sebagai bagian           input as part of its supervisory function.
      dari pelaksanaan fungsi pengawasan.


      Untuk periode pelaporan 2025, ESSA belum melakukan          For the 2025 reporting period, ESSA has not yet
      asurans eksternal secara formal atas laporan ini.           undertaken formal external assurance for this report.
      Meskipun demikian, Perseroan terus memperkuat kualitas      Nevertheless, the Company continues to strengthen
      pelaporan melalui mekanisme penelaahan internal dan ke      the quality of its reporting through internal review
      depan akan mempertimbangkan penerapan penjaminan            mechanisms. Going forward, ESSA will consider the
      eksternal secara bertahap guna mendukung penguatan          gradual adoption of external assurance to further support
      tata kelola dan kredibilitas pelaporan keberlanjutan.       the strengthening of governance practices and the
                                                                  credibility of its sustainability reporting, in line with the
                                                                  reporting framework of the Global Reporting Initiative.




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      Umpan Balik dan Kontak                                                      [POJK-C.2, G.2, G.3][GRI 2-3]



         Feedback and Contact



      ESSA membuka ruang dialog dengan para pemangku                      ESSA provides opportunities for dialogue with
      kepentingan sebagai bagian dari upaya peningkatan                   stakeholders as part of its efforts to enhance the quality of
      kualitas pelaporan dan kinerja keberlanjutan Perseroan.             the Company’s sustainability reporting and performance.


      Untuk Laporan Keberlanjutan ESSA tahun 2024, Perseroan              For the 2024 ESSA Sustainability Report, the Company
      tidak menerima umpan balik formal. Umpan balik dapat                did not receive any formal feedback. Feedback may be
      disampaikan melalui:                                                submitted through the following channels:
      • Lembar Umpan Balik pada halaman [___]                             • Feedback Form on page [___]
      • Formulir daring: https://forms.gle/LPn9z1i9WZ4YLo2J8              • Online form: https://forms.gle/LPn9z1i9WZ4YLo2J8

      Atau melalui kontak berikut:                                        Or through the following contact details:




                                 ESSA Industries Indonesia Tbk.

                                  DBS Bank Tower 18th Floor Ciputra               Telp.: +62 21 2988 5600
                                  World 1 Jakarta                                 Fax.: +62 21 2988 5601
                                  Jl. Prof. Dr. Satrio Kav. 3-5 Jakarta
                                  12940, Indonesia                                Email: corpsec.eii@essa.id




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      Tabel Data
       Data Table


      Lingkungan
      Environment

         Konsumsi Energi Konsolidasi (Palembang LPG Plant dan Banggai Ammonia Plant) [GRI 302-1]
        Energy Consumption Konsolidasi (Palembang LPG Plant and Banggai Ammonia Plant) [GRI 302-1]

                                                   Konsumsi Energi Konsolidasi (Palembang LPG Plant dan Banggai Ammonia Plant)
                                                   Consolidated Energy Consumption (Palembang LPG Plant and Banggai Ammonia Plant)
            Jenis Energi
            Energy Type                                   2023                                 2024                                            2025

                                              GJ                   %                    GJ                     %                      GJ                  %

      Energi terbarukan
      Renewable energy                         13.134,46                 0,22%          11.682,45                   0,19%             11.163,64                0,18%
      (B40 biodiesel)

      Energi tidak terbarukan
      (Gas Alam)
                                            5.881.917,78                99,78%     6.061.755,81                    99,81%           6.100.090,32              99,82%
      Non-renewable energy
      (Natural gas)

      Total Konsumsi Energi
                                          5.895.052,24                   100%      6.073.438,27                     100%        6.111.253,96                   100%
      Total Energy Consumption



                                                           Rincian Konsumsi Energi [GRI 302-1]
                                                             Energy Consumption [GRI 302-1]

                                                                                               Konsumsi Energi (GJ)
                                                                                              Energy Consumption (GJ)
                                      Tujuan
         Jenis Energi           Penggunaan Energi                             PT EII                                               PT PAU
         Energy Type             Purpose of Energy                    Palembang LPG Plant                                   Banggai Ammonia Plant
                                       Use                         Produk: LPG dan Kondensat                                   Produk: Amoniak
                                                                   Product: LPG and Condensate                                Product: Ammonia

                                                                 2023            2024               2025              2023                 2024            2025

      A. Energi Terbarukan | A. Renewable Energy

                                Sebagai bahan bakar
      Biosolar B40
                                di unit Power Plant
      (Cakupan 1)
                                Generator                           71,54           87,59              50,13            9.419,06            7.770,93        7.675,29
      B40 Biodiesel
                                As fuel for Power Plant
      (Scope 1)
                                Generator units

                                Sebagai bahan bakar
      Biosolar B40
                                kendaraan operasional
      (Cakupan 3)
                                perusahaan                         685,16          721,88             677,69                2.959              3.102        2.760,53
      B40 Biodiesel
                                As fuel for company
      (Scope 3)
                                operational vehicles

      Total Energi Terbarukan
                                                                  756,70          809,47             727,82           12.377,76            10.872,98      10.435,82
      Total Renewable Energy




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                                                                                                             Konsumsi Energi (GJ)
                                                                                                            Energy Consumption (GJ)
                                          Tujuan
           Jenis Energi             Penggunaan Energi                                 PT EII                                                      PT PAU
           Energy Type               Purpose of Energy                        Palembang LPG Plant                                          Banggai Ammonia Plant
                                           Use                             Produk: LPG dan Kondensat                                          Produk: Amoniak
                                                                           Product: LPG and Condensate                                       Product: Ammonia

                                                                       2023                  2024               2025                2023                 2024                 2025

       B. Energi Tidak Terbarukan | B. Non-Renewable Energy

                                   Sebagai bahan bakar
                                   di unit proses produksi
       Gas Alam                    dan unit pendukung
                                                                      635.398,55            642.009,38        628.042,40         5.246.519,23         5.419.746,43         5.472.047,92
       Natural Gas                 As fuel in the
                                   production process and
                                   supporting units


       Total Energi Tidak Terbarukan
                                                                      635.398,55            642.009,38        628.042,40         5.246.519,23         5.419.746,43         5.472.047,92
       Total Non-Renewable Energy


       Total Konsumsi Energi
                                                                     636.155,25             642.818,86       628.770,22         5.258.896,99         5.430.619,41        5.482.483,74
       Total Energy Consumption




      Catatan:                                                                                      Note:
      • Data energi diukur langsung menggunakan flowmeter yang dipasang di lapangan.                • Energy data is measured directly using flow meters installed in the field. These
        Flowmeter tersebut telah dilakukan kalibrasi secara periodik.                                 flowmeters are periodically calibrated.
      • Data dari lapangan tersebut kemudian dilakukan konversi ke Gigajoule dengan                 • The field data is then converted into Gigajoules using the following conversion
        faktor konversi:                                                                              factors:
      • 1 MMBTU Gas Alam = 1.055056 GJ                                                              • 1 MMBTU Gas Alam = 1.055056 GJ / 1 MMBTU of Natural Gas = 1.055056 GJ
      • 1 kL Biosolar B40 = 35.68 GJ                                                                • 1 kL Biosolar B40 = 35.68 GJ / 1 kL of B40 Biodiesel = 35.68 GJ
      • Sumber: API-GHG Compendium 2021                                                             • Source: API-GHG Compendium 2021
      • Energi yang berasal dari Biosolar B40 digunakan sebagai bahan bakar di unit Power           • Energy derived from B40 biodiesel is used as fuel in the Power Plant Generator units
        Plant Generator (Dual Fuel Engine) dan kendaraan operasional.                                 (Dual Fuel Engine) and operational vehicles.
      • Energi yang berasal dari gas alam digunakan sebagai bahan bakar di unit proses              • Energy derived from natural gas is used as fuel in the production process units,
        produksi yaitu Primary Reformer, dan bahan bakar di unit pendukung yang meliputi              specifically the Primary Reformer, as well as in supporting units, including the Power
        unit Power Plant Generator, unit Boiler, Compressor Engine, dan Oil Heater.                   Plant Generator, Boiler, Compressor Engine, and Oil Heater.




                                                                        Intensitas Energi [GRI 302-3]
                                                                        Energy Intensity [GRI 302-3]

                                                                                                                Intensitas Energi*
                                                                                                                 Energy Intensity*

                             Product                                                 PT EII                                                       PT PAU
                             Produk                                          Palembang LPG Plant                                           Banggai Ammonia Plant
                                                                          Produk: LPG dan Kondensat                                           Produk: Amoniak
                                                                          Product: LPG and Condensate                                        Product: Ammonia

                                                                       2023                  2024              2025                 2023                 2024                 2025

       Konsumsi Energi (GJ)
                                                                      636.155,25            642.818,86        628.770,22         5.258.896,99         5.430.619,41         5.482.483,74
       Energy Consumption (GJ)


       Total Produksi (MT)
                                                                       89.413,37             84.241,92          79.604,71              736.687             732.656              745.559
       Total Production (MT)

       Intensitas Konsumsi Energi (GJ/MT)
                                                                             7,11                 7,63                7,90                 7,14                 7,41                 7,35
       Energy Consumption Intensity (GJ/MT)




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                                                      Pengurangan Konsumsi Energi [GRI 302-4]
                                                     Energy Consumption Reduction [GRI 302-4]

                                                                                               Pengurangan Konsumsi Energi (GJ)
                                                                                                Energy Consumption Reduction (GJ)

                                Jenis Energi                                                              PT PAU
                                Energy Type                                                        Banggai Ammonia Plant
                                                                                             Produk: Amoniak | Product: Ammonia

                                                                                    2023                             2024                                2025

       Gas Alam
                                                                                       1.699.875,50                      1.637.026,46                        1.076.222,56
       Natural Gas


       Biosolar B40
                                                                                           6.646,56                           6.646,56                            6.646,56
       Biodiesel B40


       Total                                                                          1.706.522,06                      1.643.673,02                        1.082.869,12


      Catatan:                                                                         Note:
      • Dalam melakukan perhitungan pengurangan energi, digunakan faktor konversi      • In calculating energy reductions, the following conversion factors are applied:
        sebagai berikut                                                                • 1 MMBTU Natural Gas = 1.055056 GJ
      • 1 MMBTU Gas Alam = 1.055056 GJ                                                 • 1 kL Biosolar B40 = 35.68 GJ
      • 1 kL Biosolar B40 = 35.68 GJ                                                   • Source: API-GHG Compendium 2021
      • Sumber: API-GHG Compendium 2021


                                                           Emisi GRK Konsolidasi [GRI 305-1]
                                                         Consolidated GHG Emission [GRI 305-1]

                                                       Emisi GRK Konsolidasi (Palembang LPG Plant dan Banggai Ammonia Plant)
                                                      Consolidated GHG Emissions (Palembang LPG Plant and Banggai Ammonia Plant)
             Kategori Emisi
            Emission Category                           2023                                    2024                                             2025

                                             tCO₂e                   %               tCO₂e                     %                     tCO₂e                      %

       Cakupan 1
                                             1.234.694,94                99,98%      1.260.382,85                  99,98%           1.268.852,24                    99,98%
       Scope 1

       Cakupan 3
                                                   263,05                 0,02%            276,94                   0,02%                  246,98                    0,02%
       Scope 3

        Total Emisi
                                            1.234.957,99                  100%      1.260.659,79                    100%            1.269.099,22                     100%
        Total Emission




                                            Emisi GRK - Palembang LPG Plant [GRI 305-1][GRI 305-3]
                                           GHG Emission - Palembang LPG Plant [GRI 305-1][GRI 305-3]

                                                                                                                                Emisi GRK (tCO2e)
                                                                                                                               GHG Emissions (tCO₂e)
                                                                                             Cakupan
                                                                                                                                       PT EII
                                        Sumber Emisi                                          Emisi
                                                                                                                               Palembang LPG Plant
                                       Emission Source                                       Emission
                                                                                                                            Produk: LPG dan Kondensat
                                                                                              Scope
                                                                                                                            Product: LPG and Condensate

                                                                                                                       2022                2023                 2024

       Penggunaan gas alam dalam proses produksi untuk fuel engine dan heater              Cakupan 1
                                                                                                                       35.645,86            36.016,73           35.233,18
       Use of natural gas in the production process for fuel engines and heaters           Scope 1

       Sumber emisi dari faktor pendukung produksi                                         Cakupan 3
                                                                                                                            53,57                57,31               51,53
       Emission sources from supporting production factors                                 Scope 3

       Total Emisi
                                                                                                                      35.699,43            36.074,04            35.284,71
       Total Emissions




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                                          Emisi GRK - Banggai Ammonia Plant [GRI 305-1][GRI 305-3]
                                         GHG Emission - Banggai Ammonia Plant [GRI 305-1][GRI 305-3]

                                                                                                                         Emisi GRK (tCO2e)
                                                                                                                        GHG Emissions (tCO₂e)
                                                                                           Cakupan
                                                                                                                             PT PAU
                                      Sumber Emisi                                          Emisi
                                                                                                                     Banggai Ammonia Plant
                                     Emission Source                                       Emission
                                                                                                                        Produk: Amoniak
                                                                                            Scope
                                                                                                                        Product: Ammonia

                                                                                                                2022              2023                 2024

       Penggunaan gas alam dalam proses produksi untuk dual fuel gas engine
       generator                                                                      Cakupan 1
                                                                                                             1.198.382,21      1.223.815,94       1.233.075,65
       Use of natural gas in the production process for dual fuel gas engine          Scope 1
       generators

       Penggunaan biodiesel untuk dual fuel gas engine generator                      Cakupan 1
                                                                                                                   666,87             550,18             543,41
       Use of biodiesel for dual fuel gas engine generators                           Scope 1

       Penggunaan biodiesel untuk kendaraan operasional                               Cakupan 3
                                                                                                                   209,48             219,63             195,45
       Use of biodiesel for operational vehicles                                      Scope 3

       Total Emisi
                                                                                                             1.199.258,56     1.224.585,75      1.233.814,51
       Total Emissions




                                                           Intensitas Emisi GRK [GRI 305-4]
                                                          GHG Emission Intensity [GRI 305-4]

                                                                                                              Intensitas Emisi (tCO2e/ton produk)
                                                      Product                                                Emissions Intensity (tCO2e/ton product)
                                                      Produk
                                                                                                                2023              2024                 2025

       PT EII - Palembang LPG Plant
       Produk: LPG & Kondensat | Product: LPG & Condensate

       LPG dan Kondensat
                                                                                                                       0,40              0,43                 0,44
       LPG and Condensate

       PT PAU - Banggai Ammonia Plant
       Produk: Amoniak | Product: Ammonia

       Amoniak
                                                                                                                       1,63              1,67                 1,65
       Ammonia




                                                         Pengurangan Emisi GRK [GRI 305-5]
                                                         GHG Emission Reduction [GRI 305-5]

                                                             PT PAU - Banggai Ammonia Plant
                                                           Produk: Amoniak | Product: Ammonia

                                                                           Total pengurangan emisi GRK (tCO2e)                     Pengurangan Emisi
                          Inisiatif Efisiensi Energi                        Total GHG Emission reduction (tCO2e)                       pada Scope
                         Energy Efficiency Initiatives                                                                            Emission Reduction on
                                                                               2022            2023              2024                     Scope
                 Optimasi operasi boiler                                                                                                  Cakupan 1
          1                                                                    39.385,45       39.345,01          39.859,77
                 Boiler operation optimization                                                                                             Scope 1

                 Pemanfaatan export steam                                                                                                 Cakupan 1
          2                                                                    26.513,13       15.766,67           4.090,78
                 Export steam utilization                                                                                                  Scope 1

                 Optimasi pemurnian saat start-up                                                                                         Cakupan 1
          3                                                                     2.000,46          4.892,06         2.053,45
                 Start-up purification optimization                                                                                        Scope 1

                 Pengurangan aliran regenerasi dryer                                                                                      Cakupan 1
          4                                                                            -            70,45           831,74
                 Dryer regeneration flow reduction                                                                                         Scope 1




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                                                             PT PAU - Banggai Ammonia Plant
                                                           Produk: Amoniak | Product: Ammonia

                                                                         Total pengurangan emisi GRK (tCO2e)           Pengurangan Emisi
                       Inisiatif Efisiensi Energi                         Total GHG Emission reduction (tCO2e)             pada Scope
                      Energy Efficiency Initiatives                                                                   Emission Reduction on
                                                                           2022          2023          2024                   Scope
              Penggantian katalis desulphurizer                                                                              Cakupan 1
        5                                                                          -      1.372,20      1.921,79
              Desulphurizer catalyst replacement                                                                              Scope 1

              Evaluasi kinerja secondary reformer                                                                            Cakupan 1
        6                                                                    282,30        541,23        521,42
              Secondary reformer performance evaluation                                                                       Scope 1

              Evaluasi kinerja katalis KRES                                                                                  Cakupan 1
        7                                                                   1.266,73       661,92        323,36
              KRES catalyst performance evaluation                                                                            Scope 1

              Evaluasi kinerja katalis HTS                                                                                   Cakupan 1
        8                                                                    442,14       1.266,01      1.069,47
              HTS catalyst performance evaluation                                                                             Scope 1

              Implementasi katalis hemat energi                                                                              Cakupan 1
        9                                                                   1.548,22      1.824,39       988,06
              Energy-efficient catalyst implementation                                                                        Scope 1

              Optimalisasi kinerja katalis primary reformer                                                                  Cakupan 1
       10                                                                  24.491,38     27.411,92      9.951,51
              Primary reformer catalyst optimization                                                                          Scope 1

              Penambahan pipa air laut ke trash rake                                                                         Cakupan 1
       11                                                                    270,00        270,00        270,00
              Installation of additional seawater piping to trash rake                                                        Scope 1

              Optimasi mode operasi engine dan STG                                                                           Cakupan 1
       12                                                                   7.438,94      7.438,94      7.438,94
              Engine and STG operation optimization                                                                           Scope 1

              Optimasi laju alir air laut                                                                                    Cakupan 1
       13                                                                   1.487,58      1.627,54      2.741,63
              Seawater flow rate optimization                                                                                 Scope 1

              Penggantian lampu konvensional dengan LED                                                                      Cakupan 1
       14                                                                     57,15         94,70        139,12
              Replacement of conventional lamps with LED lighting                                                             Scope 1

              Pemasangan sensor cahaya otomatis                                                                              Cakupan 1
       15                                                                       7,77          7,91          8,04
              Installation of automatic light sensors                                                                         Scope 1

              Tuning engine                                                                                                  Cakupan 1
       16                                                                       2,20       380,30           0,99
              Engine tuning                                                                                                   Scope 1

              Optimasi jadwal crew change                                                                                    Cakupan 1
       17                                                                          -      1.549,62      1.000,32
              Optimization of crew change schedules                                                                           Scope 1

              Penggunaan kendaraan listrik untuk maintenance                                                                 Cakupan 1
       18                                                                       0,23          0,23         0,23
              Use of electric vehicles for maintenance activities                                                             Scope 1

              Penggunaan bus karyawan                                                                                        Cakupan 1
       19                                                                   2.452,28      2.452,28      2.452,28
              Employee bus transportation system                                                                              Scope 1

                                                                                                                             Cakupan 1
      Total                                                              107.645,96    106.973,37     75.662,89
                                                                                                                              Scope 1




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                                                   Beban Pencemar Udara Non-GRK [GRI 305-7]
                                                     Non-GHG Air Pollutant Load [GRI 305-7]

                                                                               Beban Pencemar Udara Non-GRK (Ton)
                                                                                  Non-GHG Air Pollutant Load (Ton)

               Emisi udara berdasarkan jenis                            PT EII                                           PT PAU
                          partikulat                            Palembang LPG Plant                              Banggai Ammonia Plant
               Air emissions by particulate type             Produk: LPG dan Kondensat                              Produk: Amoniak
                                                             Product: LPG and Condensate                            Product: Ammonia

                                                          2023             2024              2025           2023             2024                 2025

       PM                                                        5,37             2,71              3,63        25,37             28,25               13,51

       SOx                                                       5,77             4,51              6,36       112,56          1.070,42               30,82

       NOx                                                   24,74            36,60             33,87        1.399,07            387,22              199,76

       CO                                                        6,39         10,45             10,14        1.234,40             65,96               53,89

       Total                                                 42,27            54,29             54,01        2.771,40         1.551,84               297,97



                                                           Pengambilan Air [GRI 303-3]
                                                             Water Intake [GRI 303-3]

                                                                                         Pengambilan Air (Megaliter)
                                                                                           Water Intake (Megalitre)

                                     Tujuan                             PT EII                                            PT PAU
           Sumber Air
                                   Penggunaan                   Palembang LPG Plant                                Banggai Ammonia Plant
          Water Sources
                                  Purpose of Use             Produk: LPG dan Kondensat                                Produk: Amoniak
                                                             Product: LPG and Condensate                             Product: Ammonia

                                                           2023            2024              2025           2023              2024                2025
       Air tanah               Domestik/non proses
                                                                 5,75             5,68          10,00
       Groundwater             Domestic/non-process

                               Pendingin untuk Proses
                                                                    -                -                 -   181.227,23        181.083,46           175.871,54
       Air Laut                Cooling for process
       Sea Water               Proses Desalinasi
                                                                    -                -                 -     1.020,98          1.065,92             1.040,74
                               Desalination process

       Total                                                  5,75             5,68             10,00      182.248,20       182.149,38        176.912,27




                                             Konsumsi Air Proses dan Non Proses [GRI 303-5]
                                         Process and Non-Process Water Consumption [GRI 303-5]

                                                                           Konsumsi Air Proses dan Non Proses(Megaliter)
                                                                        Process and Non-Process Water Consumption (Megalitre)

                       Konsumsi Air                                    PT EII                                           PT PAU
                     Water Consumption                         Palembang LPG Plant                               Banggai Ammonia Plant
                                                            Produk: LPG dan Kondensat                               Produk: Amoniak
                                                            Product: LPG and Condensate                            Product: Ammonia

                                                          2023             2024              2025           2023             2024                 2025

       Konsumsi air bersih untuk keperluan proses
                                                                   -                -                 -        872,37            923,42              879,28
       Clean water consumption for process purposes

       Konsumsi air bersih untuk keperluan non proses
       Clean water consumption for non-process                5,75             5,68             10,00          148,60            142,50              161,46
       purposes

       Total Konsumsi Air
                                                              5,75             5,68             10,00       1.020,98          1.065,92             1.040,74
       Total Water Consumption




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                                             Pelepasan Efluen - Palembang LPG Plant [GRI 303-4]
                                            Effluent Discharge - Palembang LPG Plant [GRI 303-4]

                                                                                 Volume Efluen yang Dilepaskan (ML)
                                                                                    Effluent Volume Discharged (ML)

                  Badan Air Tujuan Pelepasan                                                  PT EII
                 Water Body Discharge Destination                                      Palembang LPG Plant
                                                                      Produk: LPG dan Kondensat | Product: LPG and Condensate

                                                                        2023                      2024                       2025

      Badan air sekitar pabrik
                                                                                   0,47                      0,36                        0,32
      Surrounding water bodies of the plant


      Total                                                                       0,47                      0,36                        0,32




                                         Pelepasan Efluen - Banggai Ammonia Plant [GRI 303-4]
                                        Effluent Discharge - Banggai Ammonia Plant [GRI 303-4]

                                                                                 Volume Efluen yang Dilepaskan (ML)
                                                                                    Effluent Volume Discharged (ML)

                  Badan Air Tujuan Pelepasan                                                  PT PAU
                 Water Body Discharge Destination                                      Banggai Ammonia Plant
                                                                                 Produk: Amoniak | Product: Ammonia

                                                                        2023                      2024                       2025

      Sungai Musolang
                                                                                236,92                    236,79                      229,99
      Musolang River


      Sirkulasi Pendinginan Air Laut Laut
                                                                             177.965,37                177.868,87                 172.754,83
      Sea water cooking circulation


      Total                                                                 178.202,29                178.105,66                 172.984,82




       Beban Pencemar Efluen berdasarkan Parameter Pemantauan - Banggai Ammonia Plant [GRI 303-4]
               Pollution Load by Monitoring Parameters - Banggai Ammonia Plant [GRI 303-4]

                                                                                      Beban Pencemar Efluen (Ton)
                                                                                       Effluent Pollutant Load (Ton)

                               Parameter                                                      PT PAU
                                                                                       Banggai Ammonia Plant
                                                                                 Produk: Amoniak | Product: Ammonia

                                                                        2023                      2024                       2025

                                                              Sewage Treatment Plan

      BOD                                                                          0,12                      0,27                        0,40

      COD                                                                          0,32                      0,85                        1,23


      TSS                                                                          0,14                      0,19                        0,30

      Minyak & Lemak
                                                                                   0,03                      0,03                        0,04
      Oil & Fat
      Amoniak
                                                                                   0,05                      0,05                        0,07
      Ammonia




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                                                                                                            Beban Pencemar Efluen (Ton)
                                                                                                             Effluent Pollutant Load (Ton)

                                   Parameter                                                                       PT PAU
                                                                                                            Banggai Ammonia Plant
                                                                                                      Produk: Amoniak | Product: Ammonia

                                                                                           2023                              2024                               2025

                                                                                  Final Check Basin


       COD                                                                                              0,12                                0,27                              0,40


       TSS                                                                                              0,32                                0,85                              1,23

       Minyak & Lemak
                                                                                                        0,14                                0,19                              0,30
       Oil & Fat
       Amoniak
                                                                                                        0,03                                0,03                              0,04
       Ammonia

       Total                                                                                          10,70                              11,81                              10,80




                                                                    Timbulan Limbah [GRI 303-5]
                                                                    Waste Generation [GRI 303-5]

                                                                                                        Timbulan Limbah (Ton)
                                                                                                        Waste Generation (Tons)

                       Kategori Limbah                                             PT EII                                                   PT PAU
                        Waste Category                                     Palembang LPG Plant                                       Banggai Ammonia Plant
                                                                        Produk: LPG dan Kondensat                                       Produk: Amoniak
                                                                        Product: LPG and Condensate                                    Product: Ammonia

                                                                    2023                 2024              2025                2023                2024                2025

       Limbah B3
                                                                         54,35              28,70               27,00              275,62              162,63              104,43
       Hazardous waste


       Sampah domestik (Non B3)*
                                                                              -                   -                  -                275                 132              138,44
       Domestic waste (non hazardous)


       Jumlah Limbah yang Dihasilkan
                                                                         54,35             28,70               27,00              550,62              294,63              242,87
       Total Waste Generated


      * Data timbulan sampah domestik (non-B3) tahun 2025 di Palembang LPG Plant                *Data on domestic (non-hazardous) waste generation for 2025 in Palembang LPG Plant
      belum disajikan, mengingat pengukuran baru dimulai pada Juni 2025 sehingga belum          is not yet presented, as measurements were only initiated in June 2025 and do not yet
      mencerminkan satu periode pengukuran penuh.                                               represent a full measurement period.




                                             Timbulan Limbah B3 - Palembang LPG Plant
                                       Hazardous Waste (B3) Generation - Palembang LPG Plant

                                                                                                                Timbulan Limbah (Ton)
                                                                                                               B3 Waste Generation (Tons)

                                 Jenis Limbah                                                                    PT EII
                                  Waste Type                                                              Palembang LPG Plant
                                                                                         Produk: LPG dan Kondensat | Product: LPG and Condensate

                                                                                           2023                              2024                               2025

       Aki/baterai Bekas
                                                                                                        0,29                                0,16                              0,14
       Used Batteries

       Kemasan Bekas B3
                                                                                                        2,99                                2,83                              1,85
       Used Hazardous and Toxic Packaging




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                                                                                              Timbulan Limbah (Ton)
                                                                                             B3 Waste Generation (Tons)

                               Jenis Limbah                                                       PT EII
                                Waste Type                                                 Palembang LPG Plant
                                                                          Produk: LPG dan Kondensat | Product: LPG and Condensate

                                                                            2023                       2024                           2025

      Oli Bekas
                                                                                      48,9                           23,6                         23
      Used Oil

      Lampu Bekas
                                                                                      0,02                           0,01                        0,03
      Used Lamps

      Kain Majun Bekas
                                                                                      1,32                            1,5                        1,35
      Used Majun Cloth

      Filter Bekas
                                                                                      0,83                            0,6                        0,63
      Used Filter

      Total                                                                          54,35                          28,70                       27,00



                                        Timbulan Limbah B3 - Banggai Ammonia Plant
                                  Hazardous Waste (B3) Generation - Banggai Ammonia Plant

                                                                      Timbulan Limbah (Ton) | B3 Waste Generation (Tons)
                                                                                           PT PAU
                                                                                    Banggai Ammonia Plant
                                                                              Produk: Amoniak | Product: Ammonia

                                                               2023                             2024                              2025

      Kelompok                                                        Dialihkan                       Dialihkan                          Dialihkan
                             Jenis Limbah yang
      Limbah B3                                                      dari tempat                     dari tempat                        dari tempat
                                  Dicakup
      Hazardous                                                     pembuangan                      pembuangan                         pembuangan
                               Type of Waste
      Waste Type                                                     (Diserahkan                     (Diserahkan                        (Diserahkan
                                                       Produksi                      Produksi                           Produksi
                                                                       ke Pihak                        ke Pihak                           ke Pihak
                                                        Limbah                        Limbah                             Limbah
                                                                        Ketiga)                         Ketiga)                            Ketiga)
                                                         Waste                         Waste                              Waste
                                                                       Diverted                        Diverted                           Diverted
                                                      Production                    Production                         Production
                                                                    from Disposal                   from Disposal                      from Disposal
                                                                     (Transferred                    (Transferred                       (Transferred
                                                                       to Third                        to Third                           to Third
                                                                        Parties)                        Parties)                           Parties)

                         A102d - Katalis bekas
                         Spent catalyst

                         B107d - Limbah resin/
                         penukar ion
                         Spent ion exchange resin

      Limbah proses      B110d - Refraktori bekas
      produksi dan       Spent refractory
      utilitas
                                                           232,32          232,32        121,25            121,25             62,03             62,03
      Production
      and utility        B409d - Sludge dari
      waste              Instalasi Pengolahan Air
                         Limbah (IPAL)
                         Wastewater treatment
                         Sludge


                         B409d - Residu proses
                         produksi
                         Production process residue




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                                                                       Timbulan Limbah (Ton) | B3 Waste Generation (Tons)
                                                                                           PT PAU
                                                                                    Banggai Ammonia Plant
                                                                              Produk: Amoniak | Product: Ammonia

                                                                2023                          2024                                 2025

        Kelompok                                                      Dialihkan                     Dialihkan                             Dialihkan
                            Jenis Limbah yang
        Limbah B3                                                    dari tempat                   dari tempat                           dari tempat
                                 Dicakup
        Hazardous                                                   pembuangan                    pembuangan                            pembuangan
                              Type of Waste
        Waste Type                                                   (Diserahkan                   (Diserahkan                           (Diserahkan
                                                       Produksi                      Produksi                          Produksi
                                                                       ke Pihak                      ke Pihak                              ke Pihak
                                                        Limbah                        Limbah                            Limbah
                                                                        Ketiga)                       Ketiga)                               Ketiga)
                                                         Waste                         Waste                             Waste
                                                                       Diverted                      Diverted                              Diverted
                                                      Production                    Production                        Production
                                                                    from Disposal                 from Disposal                         from Disposal
                                                                     (Transferred                  (Transferred                          (Transferred
                                                                       to Third                      to Third                              to Third
                                                                        Parties)                      Parties)                              Parties)

                         B104d - Kemasan bekas
                         B3
                         Contaminated hazardous
                         packaging
       Limbah
       operasional       B105d - Minyak pelumas
       dan               bekas
       pemeliharaan      Used lubricating oil
                                                            41,53           41,53         32,33           32,33               37,82             37,82
       Operational
                         B107d - Limbah
       and
                         terkontaminasi B3
       maintenance
                         B3-contaminated waste
       waste
                         B110d - Kain majun
                         terkontaminasi
                         Contaminated rags

                         A102d - Aki/baterai bekas
       Limbah            Used batteries
       elektronik dan
       peralatan         B105d - Refrigerant bekas
                         Used refrigerant                    1,11            1,11          5,45            5,45                    3                3
       Electronic
       waste and
       equipment         B107d - Limbah elektronik
                         Electronic waste (E-Waste)

                         A337-1 - Limbah klinis
                         infeksius
                         Infectious clinical waste
                         B104d - Kemasan produk
                         farmasi
                         Pharmaceutical packaging
       Limbah
                         waste
       laboratorium,
       medis, dan        B107d - Limbah
       bahan kimia       laboratorium mengandung
       Laboratory,       B3                                  0,37            0,37          3,60            3,60                 1,16             1,16
       medical, and      Laboratory hazardous
       chemical          waste
       waste             B107d - Produk farmasi
                         kedaluwarsa
                         Expired pharmaceutical
                         products

                         B107d - Bahan kimia
                         kedaluwarsa
                         Expired chemicals

       Total                                               275,33         275,33         162,63         162,63               104,43            104,43




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                              Timbulan Sampah Domestik (Non-B3) - Banggai Ammonia Plant
                            Domestic Waste Generation (Non-hazardous) - Banggai Ammonia Plant

                                                                Timbulan Limbah (Ton) | B3 Waste Generation (Tons)
                                                                                        PT PAU
                                                                                 Banggai Ammonia Plant
                                                                           Produk: Amoniak | Product: Ammonia

                                               2023                                          2024                                            2025
       Jenis Limbah
        Waste Type
                                                              Dibuang                                       Dibuang                                        Dibuang
                                             Dialihkan       langsung                      Dialihkan       langsung                       Dialihkan       langsung
                               Produksi                                      Produksi                                     Produksi
                                            dari tempat     ke tempat                     dari tempat     ke tempat                      dari tempat      ke tempat
                                Limbah                                        Limbah                                       Limbah
                                           pembuangan      pembuangan                    pembuangan      pembuangan                     pembuangan      pembuangan
                                 Waste                                         Waste                                        Waste
                                             Diverted         Directly                     Diverted         Directly                    Diverted from      Directly
                              Production                                    Production                                   Production
                                           from Landfill    Disposed of                  from Landfill    Disposed of                      Landfill     Disposed of to
                                                             to Landfill                                   to Landfill                                     Landfill



      Organik (sisa
      makanan, daun)
                                  23,98           11,04           12,94         26,21           11,05           15,16        43,00             27,96            15,04
      Organic (food
      waste, leaves)


      Anorganik
      (kertas, karton,
      plastik, pakaian
      bekas, bungkus
      makanan)                   222,29            0,00         222,29          98,52            0,00           98,52        92,98              0,00            92,98
      Inorganic (paper,
      cardboard, plastic,
      used clothing,
      food packaging)



      Recycle (botol air
      mineral)                     0,00            0,00            0,00          0,00            0,00            0,00         0,00              0,00             0,00
      Mineral water
      bottles


      Inert (kayu, batu,
      tanah, palet)
                                  29,17            5,33           23,84          7,31            1,75            5,56         2,46              2,22             0,24
      Wood, stones,
      soil, pallets


      Total                         275              16         259,07           132               13             119      138,44             30,18           108,25




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      Sumber Daya Manusia
      Human Resource

                                                     2023                                                  2024                                                2025
         Kategori Umur
          Age Category              18-30           30-50                >50           18-30              30-50                  >50        18-30              30-50              >50
                                    tahun           tahun               tahun          tahun              tahun                 tahun       tahun              tahun             tahun
                                  18-30 y.o        30-50 y.o            >50 y.o       18-30 y.o          30-50 y.o             >50 y.o     18-30 y.o       30-50 y.o            >50 y.o

             Status
        Ketenagakerjaan           L        P      L          P         L       P      L          P       L          P          L      P    L         P     L          P        L          P
          Employment              M        F      M          F         M       F      M          F       M          F          M      F    M         F     M          F        M          F
             Status


       PKWTT                      24         6    265        60        54      3      33        14       272        62         52     4    23        19    265        53       58         7




       PKWT                        2         3    31         3         16      0      13         8       38         6          14     0    11        2     38         1        14         1




       Total                      26         9    296        63        70      3      46        22       310        68         66     4    34        21    303        54       72         8


       Total per Tahun
                                                       467                                                    516                                               492
       Total by year




      Karyawan berdasarkan Status Ketenagakerjaan, Wilayah, dan Jenis Kelamin [GRI 2-7, 401]
      Employees by Employment Status, Region, and Gender [GRI 2-7, 401]



                                                         2023                                                  2024                                             2025

               Wilayah

                                           Jakarta                      Site                 Jakarta                           Site              Jakarta                       Site



       Tipe tenaga Kerja/
                                        L            P            L             P          L              P              L            P         L          P              L           P
       Employment Type
                                        M            F            M             F          M              F              M            F         M          F              M           F



       PKWTT                            66          42            277          27          79            51              278          29        70        47           276            32




       PKWT                             16           5            33              1        22            10              43           4         25         3              38          1


       Total                            82          47            310          28          101           61              321          33        95        50           314            33




      Catatan: L: Laki-Laki, P: Perempuan, PKWTT: Perjanjian Kerja Waktu Tidak Tertentu              •         Note: M: Male, F: Female, PKWTT: Perjanjian Kerja Waktu Tidak Tertentu
      (Indefinite-Term Employment Agreement); PKWT: Perjanjian Kerja Waktu Tertentu                            (Indefinite-Term Employment Agreement); PKWT: Perjanjian Kerja Waktu
      (Fixed-Term Employment Agreement)                                                                        Tertentu (Fixed-Term Employment Agreement)




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      Karyawan berdasarkan Jenjang Jabatan, Umur, dan Jenis Kelamin [GRI 405-1-a, 405-1-b]
      Employees by Position Level, Age, and Gender [GRI 405-1-a, 405-1-b]

                                                 2023                                    2024                                        2025
          Kategori
           Umur
          Age Cat-              18-30          30-50           >50       18-30       30-50             >50       18-30            30-50            >50
           egory                tahun          tahun          tahun      tahun       tahun            tahun      tahun            tahun           tahun
                               18-30 y.o    30-50 y.o         >50 y.o   18-30 y.o   30-50 y.o         >50 y.o   18-30 y.o        30-50 y.o        >50 y.o

          Kategori
         Karyawan/            L         P   L           P    L      P   L      P    L           P    L      P   L      P        L           P    L      P
         Employee             M         F   M           F    M      F   M      F    M           F    M      F   M      F        M           F    M      F
          Category
       Top
       Management/
                               0        0    2          1    10     0   0      0     2          1    10     0   0      0         1          0    10     2
       Top
       Management

       Middle
       Management/
                               1        0   20          6    17     0   0      0    22          6    15     0   0      0        20          5    16     2
       Middle
       Management

       First Line
       Management/
                               7        4   116         29   21     3   13     12   125         32   19     4   13     15       131         26   22     4
       First Line
       Management


       Staf/ Staff            18        4   141         25   19     0   32    10    143         27   19     0   21     6        151         23   24     0


       Pelaksana/
       Operasional/
                               1        0   17          2    0      3   1      0    18          2    3      0   9      0        15          2    3      0
       Executor/
       Operational


       Total                  27        8   296         63   67     6   46    22    310         68   66     4   34    21        303         54   72     8

       Total per
       Tahun/ Total                               467                                     516                                         492
       by year

      Catatan: L: Laki-Laki, P: Perempuan
      •     Note: M: Male, F: Female




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      Pekerja yang Bukan Pekerja Langsung
      Number of Non-Direct Workers

                     Jenis Pekerja                           Gambaran Umum tentang Pekerjaan
                                                                      yang Dilakukan                            2023                2024                 2025
                    Type of Workers                             Overview of Work Performed

                                                            Membantu pekerjaan user berdasarkan project
       Magang/ Paruh Waktu
                                                            tertentu                                                1                2                       14
       Internship/ Part Time
                                                            Assist user work based on specific projects




      Total Karyawan Baru[GRI 401-1-a]
      Total New Employee[GRI 401-1-a]

                                                 2023                                         2024                                           2025
         Kategori Umur
          Age Category          18-30         30-50              >50         18-30         30-50           >50           18-30            30-50           >50
                                tahun         tahun             tahun        tahun         tahun          tahun          tahun            tahun          tahun
                               18-30 y.o     30-50 y.o          >50 y.o     18-30 y.o     30-50 y.o       >50 y.o       18-30 y.o        30-50 y.o       >50 y.o


               Wilayah         L         P   L          P      L      P     L      P      L         P     L     P       L      P      L             P    L        P
               Region          M         F   M          F      M      F     M      F      M         F     M     F       M      F      M             F    M        F


       Jakarta                 0         3   7          9      2      0      9     11     12         4    0     0       4      9      19            5    5        0


       Lainnya
                               1         0   18         3      1      0     12     3      13         2    0     1       4      2      11            1    3        1
       Others


       Total                   1         3   25        12      3      0     21     14     25         6    0     1       8      11     30            6    8        1


       Total per Tahun
                                                  44                                           67                                             64
       Total by year


      Total Pergantian Karyawan [GRI 401-1-b]
      Total Employee Turnover [GRI 401-1-b]

                                                 2023                                         2024                                           2025
         Kategori Umur
          Age Category          18-30         30-50              >50         18-30         30-50           >50           18-30            30-50           >50
                                tahun         tahun             tahun        tahun         tahun          tahun          tahun            tahun          tahun
                               18-30 y.o     30-50 y.o          >50 y.o     18-30 y.o     30-50 y.o       >50 y.o       18-30 y.o        30-50 y.o       >50 y.o


               Wilayah         L         P   L          P      L      P     L      P      L         P     L     P       L      P      L             P    L        P
               Region          M         F   M          F      M      F     M      F      M         F     M     F       M      F      M             F    M        F


       Jakarta                 1         0   0          1      1      0      2     2      13        11    3     0       0      3         8          7    2        2


       Lainnya
                               0         1   11         0      3      0      0     1      3         14    2     0       1      0      11            1    4        0
       Others


       Total                   1         1   11         1      4      0      2     3      16        25    5     0       1      3      19            8    6        2


       Total per Tahun
                                                  18                                           51                                             39
       Total by year




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                 Appendix




      Tingkat Pergantian Karyawan [GRI 401-1-b]
      Employee Turnover Rate [GRI 401-1-b]

                                              2023                                                       2024                                                      2025
         Kategori
          Umur
         Age Cat-            18-30            30-50            >50                     18-30            30-50                 >50                18-30            30-50              >50
          egory              tahun            tahun           tahun                    tahun            tahun                tahun               tahun            tahun             tahun
                            18-30 y.o       30-50 y.o        >50 y.o                 18-30 y.o        30-50 y.o              >50 y.o           18-30 y.o        30-50 y.o           >50 y.o


         Wilayah          L        P       L         P     L           P            L        P        L         P          L           P      L        P        L         P       L        P
         Region           M        F       M         F     M           F            M        F        M         F          M           F      M        F        M         F       M        F


       Jakarta           16,67%   0,00%    0,00%   2,56%   5,00%      0,00%        14,29%   11,76%   19,12%   26,19%      15,79%      0,00%   0,00%   20,00%   11,27%   22,58%   18,18%   50,00%




       Lainnya           0,00%    33,33%   4,58%   0,00%   6,00%      0,00%         0,00%   20,00%   1,24%    53,85%      4,26%       0,00%   4,55%   0,00%    4,76%    4,35%    7,84%    0,00%
       Others




      Cuti Orang Tua [GRI 401-2]
      Parental Leaves [GRI 401-2]


                      Indikator                                            2023                                             2024                                        2025


       Karyawan Berhak Cuti (laki-laki)/
                                                                              257                                            263                                         361
       Employees Eligible for Leave (Male)



       Karyawan Berhak Cuti (Perempuan)/
                                                                              29                                              28                                          52
       Employees Eligible for Leave (Female)



       Karyawan Mengambil Cuti (laki-laki)/
                                                                              15                                              12                                          22
       Employees Who Took Leave (Male)



       Karyawan Mengambil Cuti (perempuan)/
                                                                              2                                                   1                                        2
       Employees Who Took Leave (Female)



       Tingkat Kembali Bekerja (%)/
                                                                           100%                                             100%                                    (1 orang) 50%
       Return-to-Work Rate (%)


                                                                     87% (laki-laki)                                   100% (laki-laki)                                 100%
       Tingkat Retensi 12 Bulan (%)/
       12-Month Retention Rate (%)
                                                                   100% (Perempuan)                              100% (Perempuan)                                       100%




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      Jumlah Total Karyawan yang Mengikuti Pelatihan[GRI 404-1]
      Total Number of Employees Participating in the Training[GRI 404-1]


                                                        2024                             2025
         Kategori Kar-
            yawan/                  Unit/
         Employment                 Unit
           Category                                             Jumlah/                                   Jumlah/
                                                L/M     P/F                L/M            P/F
                                                                Amount                                    Amount


       PKWTT
       (Permanen)/                Total/Total   165      42       207      165             42                  207
       Permanent


       PKWT (Kontrak,
       Retiree)’                  Total/Total    19      2        21       19              2                   21
       Contract/Retiree



       Total                                    184      44       228      184             44                  228




      Jumlah Rata-rata Jam Pelatihan untuk Karyawan[GRI 404-1]
      Average Training Hours per Employee[GRI 404-1]


                                                        2024                             2025
         Kategori Kar-
            yawan/                  Unit/
         Employment                 Unit
           Category                                             Jumlah/                                   Jumlah/
                                                L/M     P/F                L/M            P/F
                                                                Amount                                    Amount



       PKWTT (Permanen)           Jam/tahun     29.5    19.26    48.76     27.7           13.7                 41.4




       PKWT (Kontrak,
                                  Jam/tahun     24.16    27      51.16     35.8            0                   35.8
       Retiree)




       Total                                    53.65   46.26    99.92     63.5           13.7                 77.2




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                Lampiran
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      Rasio Gaji dan Kepatuhan Upah Minimum [GRI 405-2]
      Wage Ratio and Minimum Wage Compliance [GRI 405-2]


                       Indikator                       2023                    2024                    2025


       Gaji Level Terendah (L) / Lowest Salary
                                                      Jakarta                Rp4.901.798            Rp5.067.381                Rp7.732.000
       Level (Male)


                                                          Site               Rp2.566.281            Rp2.767.814                Rp4.605.000


       Gaji Level Terendah (P) / Lowest Salary
                                                      Jakarta                Rp4.901.798            Rp5.067.381                Rp7.187.000
       Level (Female)


                                                          Site               Rp2.566.281            Rp2.767.814                Rp4.988.000



       Rasio Gaji L:P / Salary Ratio Male:Female      Semua                     1:01                      1:01                    1:01



       Above UMR Percentage                           Semua                    >30%                    >30%                       >30%




      Persentase total karyawan berdasarkan jenis kelamin dan berdasarkan kategori karyawan
      yang menerima tinjauan rutin terhadap kinerja dan pengembangan karier selama periode
      Wage Ratio and Minimum Wage Compliance [GRI 405-2]

                                                             2023                           2024                             2025
         Kategori Kar-
            yawan/                   Unit/
         Employment                  Unit
           Category                                                               Jumlah/                                           Jumlah/
                                                    L/M              P/F                            L/M              P/F
                                                                                  Amount                                            Amount


       PWKTT /
       Permanent                       %           85,13%           75,36%         88,52%          78,75%           98,51%           97,40%
       Employees


       PKWT / Contract
                                       %           73,47%           16,67%         81,54%          35,71%           96,83%            100%
       Employees




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KETERLIBATAN DAN PENGEMBANGAN MASYARAKAT
COMMUNITY INVOLMENT AND DEVELOPMENT
Proporsi Pengadaan dari Pemasok Lokal - PT EII (Palembang LPG Plant)/
Proportion of Procurement from Local Suppliers - PT EII (Palembang LPG Plant)


                                                                                           PT EII
                                                                   (PT ESSA Industries Indonesia - Palembang LPG Plant)
     Deskripsi/           Satuan/ Unit                     2023                                 2024                                     2025
     Description
                                                                  Persentase /                         Persentase /                             Persentase /
                                            Total Vendor          Percentage     Total Vendor          Percentage         Total Vendor          Percentage
                                                                      (%)                                  (%)                                      (%)


  Pemasok Lokal/
                        Pemasok/ Supplier       185                  98.9            177                  98%                 264                  83.5
  Local Supplier



  Pemasok Impor/
                        Pemasok/ Supplier        2                    1.1             3                    2%                  52                  16,5%
  Import Supplier



Proporsi Pengadaan dari Pemasok Lokal - PT PAU (Banggai Ammonia Plant)/
Proportion of Procurement from Local Suppliers - PT PAU (Banggai Ammonia Plant)


                                                                                        PT PAU
                                                                     (PT Panca Amara Utama - Banggai Ammonia Plant)
     Deskripsi/           Satuan/ Unit                     2023                                 2024                                     2025
     Description
                                                                  Persentase /                         Persentase /                             Persentase /
                                            Total Vendor          Percentage     Total Vendor          Percentage         Total Vendor          Percentage
                                                                      (%)                                  (%)                                      (%)


  Pemasok Lokal/
                        Pemasok/ Supplier       452                   84             424                   85                 418                   85
  Local Supplier



  Pemasok Impor/
                        Pemasok/ Supplier       83                    16             72                    15                  75                   15
  Import Supplier




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            Lampiran
            Appendix




Referensi POJK No. 51/POJK/03/2017 dan
SEOJK No. 16/SEOJK/04/2021 [OJK G.4]
 POJK No. 51/POJK/03/2017 and SEOJK No. 16/SEOJK/04/2021 References [OJK G.4]


                                                                 Indicator              Lokasi dalam Laporan
      No
                                                                 Indikator                 Report Location

Strategi Keberlanjutan
Sustainability Strategy

                 Penjelasan Strategi Keberlanjutan
      A.1                                                                           36, 40, 47
                 Elaboration on Sustainability Strategy

Ikhtisar Kinerja Aspek Keberlanjutan
Summary of Sustainability Aspect Performance

                 Aspek Ekonomi
      B.1                                                                           4, 25, 28
                 Economic Aspects

                 Aspek Lingkungan Hidup
      B.2                                                                           5
                 Environmental Aspect

                 Aspek Sosial
      B.3                                                                           9
                 Social Aspects

Profil Perusahaan
Company Profile

                 Visi, Misi, dan Nilai Keberlanjutan
      C.1                                                                           20
                 Vision, Mission, and Values of Sustainability

                 Alamat Perusahaan
C.2                                                                                 19, 136
                 Company’s Address

                 Skala Usaha
C.3                                                                                 19, 84
                 Enterprise Scale

                 Produk, Layanan, dan Kegiatan Usaha yang Dijalankan
C.4                                                                                 22
                 Products, Services, and Business Activities

                 Keanggotaan pada Asosiasi
C.5                                                                                 33
                 Membership in Association

                 Perubahan Emiten dan Perusahaan Publik yang Bersifat Signifikan
C.6
                 Significant Changes in Issuers and Public Companies

Penjelasan Direksi
The Board of Director’s Explanation

                 Penjelasan Direksi
D.1                                                                                 13, 48
                 The Board of Director’s Explanation

Tata Kelola Keberlanjutan
Sustainability Governance

                 Penanggung Jawab Penerapan Keuangan Berkelanjutan
E.1                                                                                 38
                 Responsible for Implementing Sustainable Finance

                 Pengembangan Kompetensi terkait Keuangan Berkelanjutan
E.2                                                                                 40
                 Competency Development Related to Sustainable Finance

                 Penilaian Risiko atas Penerapan Keuangan Berkelanjutan
E.3                                                                                 122
                 Risk Assessment of the Implementation of Sustainable Finance

                 Hubungan dengan Pemangku Kepentingan
E.4                                                                                 41
                 Relation with Stakeholders

                 Permasalahan terhadap Penerapan Keuangan Berkelanjutan
E.5                                                                                 47
                 Problems with the Implementation of Sustainable Finance




            20 Laporan Keberlanjutan                                               PT ESSA Industries Indoneisa Tbk
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                                                                 Indicator                                                      Lokasi dalam Laporan
        No
                                                                 Indikator                                                         Report Location

 Kinerja Berkelanjutan
 Sustainability Performance

                   Kegiatan Membangun Budaya Keberlanjutan
 F.1                                                                                                                           83, 88, 97, 98
                   Sustainable Culture Development Activities

 Kinerja Ekonomi
 Economic Performance
                   Perbandingan Target dan Kinerja Produksi, Portofolio, Target Pembiayaan, atau Investasi, Pendapatan
                   dan Laba Rugi
 F.2                                                                                                                           27
                   Comparison of Targets to Performance of Production, Portfolio, Financing Targets, or Investments,
                   Revenues and Profit and Loss

                   Perbandingan Target dan Kinerja Portofolio, Target Pembiayaan, atau Investasi pada Instrumen
                   Keuangan atau Proyek yang Sejalan dengan Keuangan Berkelanjutan
 F.3                                                                                                                           61
                   Comparison of Target to Performance of Portfolio, Financing Target, or Investments In Financial
                   Instruments or Projects in Line with the Implementation of Sustainable Finance

 Kinerja Lingkungan Hidup
 Environmental Performance

 Aspek Umum
 General Aspect

                   Biaya Lingkungan Hidup
 F.4
                   Environment Cost

 Aspek Material
 Material Aspect

                   Penggunaan Material yang Ramah Lingkungan
 F.5                                                                                                                           67
                   Environmentally Friendly Materials Usage

 Aspek Energi
 Energy Aspect

                   Jumlah dan Intensitas Energi yang Digunakan
 F.6                                                                                                                           52, 55
                   Amount and Intensity of Energy Used

                   Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Energi Terbarukan
 F.7                                                                                                                           55
                   Efforts and Achievements of Energy Efficiency and Use of Renewable Energy

 Aspek Air
 Water Aspect

                   Penggunaan Air
 F.8                                                                                                                           65
                   Water Usage

 Aspek Keanekaragaman Hayati
 Aspects of Biodiversity

                   Dampak dari Wilayah Operasional yang Dekat atau Berada di Daerah Konservasi atau Memiliki
 F.9               Keanekaragaman Hayati                                                                                       76
                   Impacts from Operational Areas that are Near or Located in Conservation Areas or Have Biodiversity

                   Usaha Konservasi Keanekaragaman Hayati
 F.10                                                                                                                          76
                   Biodiversity Conservation Effort

 Aspek Emisi
 Emission Aspect

                   Jumlah dan Intensitas Emisi yang Dihasilkan Berdasarkan Jenisnya
 F.11                                                                                                                          52, 59
                   Total and Intensity of Emissions Generated by Type

                   Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan
 F.12                                                                                                                          59
                   Efforts and Achievements of Emission Reduction Made

 Aspek Limbah dan Efluen
 Waste and Effluent Aspect

                   Jumlah Limbah dan Efluen yang Dihasilkan Berdasarkan Jenis
 F.13                                                                                                                          67, 68
                   Amount of Waste and Effluent Generated by Type

                   Mekanisme Pengelolaan Limbah dan Efluen
 F.14                                                                                                                          68
                   Waste and Effluent Management Mechanism




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PT ESSA Industries Indoneisa Tbk
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                                                             Indicator                                        Lokasi dalam Laporan
       No
                                                             Indikator                                           Report Location

                 Tumpahan yang Terjadi (jika ada)
F.15                                                                                                        67
                 Occurring Spills (if any)

Aspek Pengaduan terkait Lingkungan Hidup
Complaint Aspects Related to the Environment

                 Jumlah dan Materi Pengaduan Lingkungan Hidup yang Diterima dan Diselesaikan
F.16                                                                                                        103
                 Number and Material of Environmental Complaints Received and Resolved

Kinerja Sosial
Social Performance

                 Komitmen untuk Memberikan Layanan atas Produk dan/atau Jasa yang Setara kepada Konsumen
F.17                                                                                                        24
                 Commitment to Provide Services on Equal Products and/or Services to Consumers

Aspek Ketenagakerjaan
Employment Aspect

                 Kesetaraan Kesempatan Bekerja
F.18                                                                                                        87
                 Equal Employment Opportunity

                 Tenaga Kerja Anak dan Tenaga Kerja Paksa
F.19                                                                                                        81, 96
                 Child Labor and Forced Labor

                 Upah Minimum Regional
F.20                                                                                                        92
                 Regional Minimum Wage

                 Lingkungan Bekerja yang Layak dan Aman
F.21                                                                                                        97, 100
                 Decent and Safe Work Environment

                 Pelatihan dan Pengembangan Kemampuan Pegawai
F.22                                                                                                        87, 89
                 Employee Capability Training and Development


Aspek Masyarakat
Community Aspect


                 Dampak Operasi terhadap Masyarakat Sekitar
F.23                                                                                                        102
                 Impact of Operations on Surrounding Communities


                 Pengaduan Masyarakat
F.24                                                                                                        103
                 Community Complaints


                 Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL)
F.25                                                                                                        102, 104
                 Corporate Social Responsibility (CSR)


Tanggung Jawab Pengembangan Produk/Jasa Berkelanjutan
Responsibility for Sustainable Product/Service Development


                 Inovasi dan Pengembangan Produk/Jasa Keuangan Berkelanjutan
F.26                                                                                                        61
                 Innovation and Development of Sustainable Financial Products/Services


                 Produk/Jasa yang Sudah Dievaluasi Keamanannya bagi Pelanggan
F.27                                                                                                        24
                 Products and Services that the Safety have been Evaluated for Customers


                 Dampak Produk/Jasa
F.28                                                                                                        24
                 Products/Services Impacts

                 Jumlah Produk yang Ditarik Kembali
F.29                                                                                                        24
                 The Number of Products Withdrawn


                 Survei Kepuasan Pelanggan Terhadap Produk dan/atau Jasa Keuangan Berkelanjutan
F.30                                                                                                        24
                 Customer Satisfaction Survey of Sustainable Finance Products and/or Services




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                                                                 Indicator                                                    Lokasi dalam Laporan
       No
                                                                 Indikator                                                       Report Location

 Lain-lain
 Others


                  Verifikasi Tertulis dari Pihak Independen (jika ada)
 G.1                                                                                                                         135
                  Written Verification from Independent Parties (if any)


                  Lembar Umpan Balik
 G.2                                                                                                                         136
                  Feedback Form


                  Tanggapan Terhadap Umpan Balik Laporan Keberlanjutan Tahun Sebelumnya
 G.3                                                                                                                         136
                  Responses to Previous Year’s Sustainability Report Feedback


                  Daftar Pengungkapan Sesuai Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 tentang
                  Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik
 G.4              List of Disclosures According to Financial Services Authority Regulation Number 51/ POJK.03/2017           131, 132
                  concerning Implementation of Sustainable Finance for Financial Services Institutions, Issuers, and
                  Public Companies




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PT ESSA Industries Indoneisa Tbk
                                                                                                                         Sustainability Report 25
Page 148
        Lampiran
        Appendix




Indeks GRI 2021
 GRI Index 2021


                             ESSA telah melaporkan dengan merujuk pada Standar GRI untuk periode 1 Januari 2025 - 31
Pernyataan
                             Desember 2025.
Penggunaan
Pernyataan
                             ESSA has reported with reference to the GRI Standards for the period January 1, 2024 -
penggunaan
                             December 31, 2025.

GRI 1 yang digunakan         GRI 1: Landasan 2021
GRI 1 used                   GRI 1 Foundation 2021



     Standar GRI 2021                                                  Indicator                                Lokasi dalam Laporan
     GRI 2021 Standard                                                 Indikator                                   Report Location

Pengungkapan Umum
General Disclosures
GRI 2: Pengungkapan Umum 2021
                                   2-1 Rincian organisatoris
GRI 2: General Disclosures                                                                                     18, 21
                                   2-1 Organizational details

                                   2-2 Entitas yang dicantumkan dalam pelaporan keberlanjutan organisasi
                                                                                                               21, 132
                                   2-2 Entities included in the sustainability report

                                   2-3 Periode, frekuensi, dan titik kontak pelaporan
                                                                                                               132, 136
                                   2-3 Reporting period, frequency, and contact point

                                   2-4 Penyajian kembali informasi
                                                                                                               132
                                   2-4 Restatements of information

                                   2-5 Penjaminan eksternal
                                                                                                               135
                                   2-5 External assurance

                                   2-6 Kegiatan, rantai nilai dan hubungan bisnis lain
                                                                                                               18, 21, 22, 25, 28, 117
                                   2-6 Activities, value chain and other business relationships)

                                   2-7 Tenaga kerja
                                                                                                               84
                                   2-7 Employees

                                   2-8 Pekerja yang bukan pekerja langsung
                                                                                                               84
                                   2-8 Workers who are not employees

                                   2-9 Struktur dan komposisi tata kelola
                                                                                                               38, 120
                                   2-9 Governance structure and composition

                                   2-10 Pencalonan dan pemilihan badan tata kelola tertinggi
                                                                                                               121
                                   2-10 Nomination and selection of the highest governance body

                                   2-11 Ketua badan tata kelola tertinggi
                                                                                                               120
                                   2-11 Chair of the highest governance body

                                   2-12 Peran badan tata kelola tertinggi dalam mengawasi manajemen dampak
                                   2-12 Role of the highest governance body in overseeing the management of    39
                                   impacts

                                   2-13 Delegasi tanggung jawab untuk mengelola dampak
                                                                                                               123
                                   2-13 Delegation of responsibility for managing impacts

                                   2-14 Peran badan tata kelola tertinggi dalam pelaporan keberlanjutan
                                                                                                               39,122,132,135
                                   2-14 Role of the highest governance body in sustainability reporting

                                   2-15 Konflik kepentingan
                                                                                                               124, 125, 128
                                   2-15 Conflicts of interest

                                   2-16 Komunikasi masalah penting
                                                                                                               128
                                   2-16 Communication of critical concerns




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        25 Sustainability Report
Page 149
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        Standar GRI 2021                                             Indicator                                Lokasi dalam Laporan
        GRI 2021 Standard                                            Indikator                                   Report Location

                                   2-17 Pengetahuan kolektif badan tata kelola tertinggi
                                                                                                            121
                                   2-17 Collective knowledge of the highest governance body

                                   2-18 Evaluasi kinerja badan tata kelola tertinggi
                                                                                                            121
                                   2-18 Evaluation of the performance of the highest governance body

                                   2-19 Kebijakan remunerasi
                                                                                                            121
                                   2-19 Remuneration policies

                                   2-20 Proses untuk menentukan remunerasi
                                                                                                            121
                                   2-20 Process to determine remuneration

                                   2-21 Rasio kompensasi total tahunan
                                                                                                            121
                                   2-21 Annual total compensation ratio

                                   2-22 Pernyataan tentang strategi pembangunan berkelanjutan
                                                                                                            13, 36, 40
                                   2-22 Statement on sustainable development strategy

                                   2-23 Komitmen kebijakan
                                                                                                            81, 82, 83, 88, 96, 120, 131
                                   2-23 Policy commitments

                                   2-24 Menanamkan komitmen kebijakan
                                                                                                            81, 82, 83, 87, 88, 90, 123
                                   2-24 Embedding policy commitments

                                   2-25 Proses untuk memperbaiki dampak negatif
                                                                                                            122
                                   2-25 Processes to remediate negative impacts

                                   2-26 Mekanisme untuk mencari nasihat dan mengemukakan masalah
                                                                                                            96, 122
                                   2-26 Mechanisms for seeking advice and raising concerns

                                   2-27 Kepatuhan terhadap hukum dan peraturan
                                                                                                            37, 126, 127
                                   2-27 Compliance with laws and regulations

                                   2-28 Asosiasi keanggotaan
                                                                                                            33
                                   2-28 Membership associations

                                   2-29 Pendekatan untuk keterlibatan pemangku kepentingan
                                                                                                            41,43
                                   2-29 Approach to stakeholder engagement

                                   2-30 Perjanjian perundingan kolektif
                                                                                                            81, 87, 96
                                   2-30 Collective bargaining agreements

 Topik Material
 Material Topics
 GRI 3: Topik Material 2021
                                   3-1 Proses menentukan topik material
 GRI 3: Material Topics 2021                                                                                42
                                   3-1 Process for determining material topics

                                   3-2 Daftar topik material
                                                                                                            44, 133
                                   3-2 List of material topics

                                   3-3 Manajemen dampak dari topik material                                 44, 51, 52, 81, 83, 89, 90, 97,
                                   3-3 Management of material topic impacts                                 102, 117
 GRI 101: Keanekaragaman Hayati
 2024                              101-2 Manajemen dampak keanekaragaman hayati
                                                                                                            77,78
 GRI 101: Biodiversity 2024        101-2 Management of Biodiversity Impacts


                                   101-4 Identifikasi dampak keanekaragaman hayati
                                                                                                            76,78
                                   101-4 Identification of biodiversity impacts


                                   101-7 Perubahan kondisi keanekaragaman hayati
                                                                                                            76,77
                                   101-7 Changes to the state of biodiversity




                                                                                                       Laporan Keberlanjutan 20
PT ESSA Industries Indoneisa Tbk
                                                                                                         Sustainability Report 25
Page 150
         Lampiran
         Appendix




      Standar GRI 2021                                                  Indicator                                      Lokasi dalam Laporan
      GRI 2021 Standard                                                 Indikator                                         Report Location
GRI 201: Kinerja Ekonomi 2016
GRI 201: Economic Performance        201-1 Nilai ekonomi langsung yang dihasilkan dan didistribusikan
                                                                                                                      26,28
2016                                 201-1 Direct economic value generated and distributed

                                     201-3 Kewajiban program imbalan pasti dan program pensiun lainnya
                                     201-2 Financial implications and other risks and opportunities due to climate    95
                                     change
GRI 202: Keberadaan Pasar 2016
                                     202-1 Rasio standar upah karyawan pemula berdasarkan jenis kelamin terhadap
GRI 202: Market Presence 2016
                                     upah minimum regional
                                                                                                                      92
                                     202-1 Ratios of standard entry level wage by gender compared to local
                                     minimum wage


                                     203-1 Investasi dan layanan infrastruktur didukung
GRI 203: Dampak Ekonomi Tidak                                                                                         114
                                     203-1 Infrastructure investments and services supported
Langsung 2016
GRI 203: Indirect Economic
Impacts 2016                         203-2 Dampak ekonomi tidak langsung yang signifikan
                                                                                                                      104
                                     203-2 Significant indirect economic impacts

GRI 204: Praktik Pengadaan 2016
                                     204-1 Proporsi pengeluaran untuk pemasok lokal
GRI 204: Procurement Practices                                                                                        117
                                     204-1 Proportion of spending on local suppliers
2016

                                     205-1 Operasi-operasi yang dinilai memiliki risiko terkait korupsi
                                                                                                                      126, 127
                                     205-1 Operations assessed for risks related to corruption

                                     205-2 Komunikasi dan pelatihan tentang kebijakan dan prosedur antikorupsi
GRI 205: Antikorupsi 2016
                                     205-2 Communication and training about anti-corruption policies and              126
GRI 205: Anti-corruption 2016
                                     procedures

                                     205-3 Insiden korupsi yang terbukti dan tindakan yang diambil
                                                                                                                      126,127
                                     205-3 Confirmed incidents of corruption and actions taken


                                     207-1 Pendekatan terhadap pajak
                                                                                                                      29
                                     207-1 Approach to tax


                                     207-2 Tata kelola, pengontrolan, dan manajemen risiko pajak
                                                                                                                      29
                                     207-2 Tax governance, control, and risk management
GRI 207: Pajak 2019
GRI 207: Tax 2019                    207-3 Keterlibatan pemangku kepentingan dan pengelolaan kepedulian yang
                                     berkaitan dengan pajak                                                           29
                                     207-3 Stakeholder engagement and management of concerns related to tax

                                     207-4 Laporan per negara
                                                                                                                      29
                                     207-4 Country-by-country reporting




          20 Laporan Keberlanjutan                                                                                   PT ESSA Industries Indoneisa Tbk
          25 Sustainability Report
Page 151
           Lampiran
           Appendix




        Standar GRI 2021                                               Indicator                                         Lokasi dalam Laporan
        GRI 2021 Standard                                              Indikator                                            Report Location
 GRI 302: Energi 2016
 GRI 302: Energy 2016                302-1 Konsumsi energi dalam organisasi
                                                                                                                       54
                                     302-1 Energy consumption within the organization


                                     302-2 Konsumsi energi di luar organisasi
                                                                                                                       54
                                     302-2 Energy consumption outside of the organization


                                     302-3 Intensitas energi
                                                                                                                       55
                                     302-3 Energy intensity


                                     302-4 Pengurangan konsumsi energi
                                                                                                                       55
                                     302-4 Reduction of energy consumption


                                     303-1 Interaksi dengan air sebagai sumber daya bersama
                                                                                                                       66
                                     303-1 Interactions with water as a shared resource


                                     303-2 Manajemen dampak yang berkaitan dengan pembuangan air
                                                                                                                       67
                                     303-2 Management of water discharge-related impacts


 GRI 303: Air dan Efluen 2018        303-3 Pengambilan air
                                                                                                                       64,65,66
 GRI 303: Water and Effluents 2018   303-3 Water withdrawal


                                     303-4 Pembuangan air
                                                                                                                       64,67
                                     303-4 Water discharge


                                     303-5 Konsumsi air
                                                                                                                       64,65
                                     303-5 Water consumption


                                     305-1 Emisi GRK (Cakupan 1) langsung
                                                                                                                       57,59
                                     305-1 Direct (Scope 1) GHG emissions


                                     305-2 Emisi energi GRK (Cakupan 2) tidak langsung
                                                                                                                       57,59
                                     305-2 Energy indirect (Scope 2) GHG emissions


                                     305-3 Emisi GRK (Cakupan 3) tidak langsung lainnya
                                                                                                                       57,59
                                     305-3 Other indirect (Scope 3) GHG emissions


                                     305-4 Intensitas emisi GRK
 GRI 305: Emisi 2016                                                                                                   59
                                     305-4 GHG emissions intensity
 GRI 305: Emissions 2016

                                     305-5 Pengurangan emisi GRK
                                                                                                                       59
                                     305-5 Reduction of GHG emissions


                                     305-6 Emisi zat perusak ozon (ODS)
                                                                                                                       63
                                     305-6 Emissions of ozone-depleting substances (ODS)

                                     305-7 Nitrogen oksida (NOx), belerang oksida (SOx), dan emisi udara signifikan
                                     lainnya
                                                                                                                       62
                                     305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air
                                     emissions




                                                                                                                  Laporan Keberlanjutan 20
PT ESSA Industries Indoneisa Tbk
                                                                                                                    Sustainability Report 25
Page 152
         Lampiran
         Appendix




      Standar GRI 2021                                                  Indicator                                       Lokasi dalam Laporan
      GRI 2021 Standard                                                 Indikator                                          Report Location


GRI 306: Efluen dan Limbah 2016      306-3 Tumpahan yang signifikan
                                                                                                                    7
GRI 306: Effluents and Waste 206     306-3 Significant Spills



                                     306-1 Timbulan limbah dan dampak signifikan terkait limbah
                                                                                                                    71-72, 74
                                     306-1 Waste generation and significant waste-related impacts


                                     306-2 Manajemen dampak signifikan terkait limbah
                                                                                                                    68
                                     306-2 Management of significant waste-related impacts


GRI 306: Limbah 2020                 306-3 Timbulan limbah
                                                                                                                    71-72, 74
GRI 306: Waste 2020                  306-3 Waste generated


                                     306-4 Limbah yang dialihkan dari pembuangan akhir
                                                                                                                    74-75
                                     306-4 Waste diverted from disposal


                                     306-5 Limbah yang dikirimkan ke pembuangan akhir
                                                                                                                    74-75
                                     306-5 Waste directed to disposal

GRI 307: Kepatuhan Lingkungan
                                     307-1 Ketidakpatuhan terhadap undang-undang dan peraturan tentang
2016
                                     lingkungan hidup                                                               64,67
GRI 307: Environmental
                                     307-1 Non-compliance with environmental laws and regulations
Compliance 2016

                                     401-1 Perekrutan karyawan baru dan pergantian karyawan
                                                                                                                    87-88, 90
                                     401-1 New employee hires and employee turnover

                                     401-2 Tunjangan yang diberikan kepada karyawan purna waktu yang tidak
                                     diberikan kepada karyawan pada kurun waktu tertentu atau paruh waktu
GRI 401: Kepegawaian 2016                                                                                           88, 90, 94
                                     401-2 Benefits provided to full-time employees that are not provided to
GRI 401: Employment
                                     temporary or part-time employees


                                     401-3 Cuti melahirkan
                                                                                                                    90, 96
                                     401-3 Parental leave



                                     403-1 Sistem manajemen kesehatan dan keselamatan kerja
                                                                                                                    98
                                     403-1 Occupational health and safety management system



                                     403-2 Pengidentifikasian bahaya, penilaian risiko, dan investigasi insiden
                                                                                                                    98
                                     403-2 Hazard identification, risk assessment, and incident investigation


                                     403-3 Layanan kesehatan kerja
                                                                                                                    100
                                     403-3 Occupational health services
GRI 403: Kesehatan dan
Keselamatan Kerja 2018
                                     403-4 Partisipasi, konsultasi, dan komunikasi pekerja tentang kesehatan dan
GRI 403: Occupational Health and
                                     keselamatan kerja
Safety 2018                                                                                                         98
                                     403-4 Worker participation, consultation, and communication on occupational
                                     health and safety

                                     403-5 Pelatihan pekerja mengenai kesehatan dan keselamatan kerja
                                                                                                                    99
                                     403-5 Worker training on occupational health and safety



                                     403-6 Peningkatan kualitas kesehatan pekerja
                                                                                                                    100
                                     403-6 Promotion of worker health




          20 Laporan Keberlanjutan                                                                                 PT ESSA Industries Indoneisa Tbk
          25 Sustainability Report
Page 153
           Lampiran
           Appendix




        Standar GRI 2021                                               Indicator                                          Lokasi dalam Laporan
        GRI 2021 Standard                                              Indikator                                             Report Location

                                     403-7 Pencegahan dan mitigasi dampak-dampak kesehatan dan keselamatan
                                     kerja yang secara langsung terkait hubungan bisnis
                                                                                                                        98-99
                                     403-7 Prevention and mitigation of occupational health and safety impacts
                                     directly linked by business relationships

                                     403-8 Pekerja yang tercakup dalam sistem manajemen kesehatan dan
                                     keselamatan kerja
                                                                                                                        98-99
                                     403-8 Workers covered by an occupational health and safety management
                                     system

                                     403-9 Kecelakaan kerja
                                                                                                                        101
                                     403-9 Work-related injuries

 GRI 404: Pelatihan dan Pendidikan
 2016                                404-1 Rata-rata jam pelatihan per tahun per karyawan
                                                                                                                        90
 GRI 404: Training and Education     404-1 Average hours of training per year per employee
 2016

                                     404-2 Program untuk meningkatkan keterampilan karyawan dan program
                                     bantuan peralihan
                                                                                                                        87-91
                                     404-2 Programs for upgrading employee skills and transition assistance
                                     programs

                                     404-3 Persentase karyawan yang menerima tinjauan rutin terhadap kinerja dan
                                     pengembangan karier
                                                                                                                        92
                                     404-3 Percentage of employees receiving regular performance and career
                                     development reviews

 GRI 405: Keanekaragaman dan
 Peluang Setara 2016                 405-1 Keanekaragaman badan tata kelola dan karyawan
                                                                                                                        85, 122
 GRI 405: Diversity and Equal        405-1 Diversity of governance bodies and employees
 Opportunity 2016


                                     405-2 Rasio gaji pokok dan remunerasi perempuan dibandingkan laki-laki
                                                                                                                        93-94
                                     405-2 Ratio of basic salary and remuneration of women to men



 GRI 406: Nondiskriminasi
                                     406-1 Insiden diskriminasi dan tindakan perbaikan yang diambil
 2016                                                                                                                   97
                                     406-1 Incidents of discrimination and corrective actions taken
 GRI 406: Non-discrimination 2016

 GRI 407: Kebebasan Berserikat dan   407-1 Operasi dan pemasok yang berisiko terhadap pelaksanaan hak kebebasan
 Perundingan Kolektif 2016           berserikat dan perundingan bersama
                                                                                                                        83-97
 GRI 407: Freedom of Association     407-1 Operations and suppliers in which the right to freedom of association and
 and Collective Bargaining 2016      collective bargaining may be at risk

                                     408-1 Operasi dan pemasok yang memiliki risiko signifikan terhadap kejadian
 GRI 408: Pekerja anak 2016
                                     pekerja anak.                                                                      82-83, 97
 GRI 408: Child Labor 2016
                                     408-1 Operations and suppliers at significant risk for incidents of child




                                                                                                                   Laporan Keberlanjutan 20
PT ESSA Industries Indoneisa Tbk
                                                                                                                     Sustainability Report 25
Page 154
         Lampiran
         Appendix




      Standar GRI 2021                                                Indicator                                          Lokasi dalam Laporan
      GRI 2021 Standard                                               Indikator                                             Report Location

GRI 409: Kerja Paksa atau
                                    409-1 Operasi dan pemasok yang memiliki risiko signifikan terhadap kejadian
Wajib Kerja 2016
                                    kerja paksa atau kerja wajib                                                        103, 105, 115, 117
GRI 409:
                                    409-1 Forced or compulsory labour risks at operations and suppliers
Forced or Compulsory Labor 2016

                                    413-1 Operasi dengan keterlibatan masyarakat setempat, penilaian dampak, dan
GRI 413: Masyarakat Setempat
                                    program pengembangan
2016                                                                                                                    103, 105, 115, 117
                                    413-1 Operations with local community engagement, impact assessments, and
GRI 413: Local Communities 2016
                                    development programs

                                    413-2 Operasi yang secara aktual dan yang berpotensi memiliki dampak negatif
                                    signifikan terhadap masyarakat setempat
                                                                                                                        103
                                    413-2 Operations with significant actual and potential negative impacts on local
                                    communities




         20 Laporan Keberlanjutan                                                                                      PT ESSA Industries Indoneisa Tbk
         25 Sustainability Report
Page 155
              Manajemen Keberlanjutan
              Sustainability Management




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form.


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   Institusi/Organisasi | Institution/Organization : .................................................................................................................................
   Email/Kontak | Email/Contact                    : .................................................................................................................................
   Hubungan dengan ESSA/Relationship with ESSA :
   ☐ Karyawan | Employees 				☐ Mitra Bisnis | Business Partners
   ☐ Investor | Investor					☐ LSM | NGO
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              20 Laporan Keberlanjutan                                                                                                          PT ESSA Industries Indonesia Tbk
              25 Sustainability Report
Page 156
           Manajemen Keberlanjutan
           Sustainability Management




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                                                                                    Laporan Keberlanjutan 20
PT ESSA Industries Indonesia Tbk
                                                                                      Sustainability Report 25
Page 157
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Names mentioned 53 people and organisations named in the text · linked when the evidence is strong

linked org PT ESSA Industries Indonesia Tbk. p.2 ×227
linked person KANISHK LAROYA p.14
linked person Chander Vinod Laroya p.20 ×3
linked org Garibaldi Thohir Limited p.20 ×3
linked org PT Akraya International p.22
linked org Pemerintah Kabupaten p.33
possible org DBS Bank p.20
possible person Prof. Dr. Satrio p.20
unresolved org Industries Indonesia Tbk. p.2 ×113
unresolved org PT Panca Amara Utama p.2 ×11
unresolved org PT Panca Amara p.2
unresolved org PT ESSA Industries Indoneisa Tbk p.5 ×10
unresolved org Industries Indoneisa Tbk p.5 ×10
unresolved org Kementerian Lingkungan Hidup. p.6 ×2
unresolved org PT EII p.12 ×2
unresolved org PT PAU p.12 ×13
unresolved org Surya Esa Perkasa Tbk. p.19 ×12
unresolved org Kepemilikan p.20
unresolved org Ultimate Beneficial Owner Perusahaan Terbatas TBK p.20
unresolved — Theodore P Rachmat p.22
unresolved org PT ESSA Chemicals p.22
unresolved org PT ESSA Chemicals Indonesia p.22
unresolved org PT Ogspiras Basya Pratama p.22
unresolved org PT ESSA Sustainable p.22
unresolved org PT ESSA SAF Makmur p.22
unresolved org PT Panca Banggai p.24
unresolved org PT Pertamina Patra p.25
unresolved org PT Pertamina Niaga p.25
unresolved org PT Pertamina EP p.25 ×2
unresolved org PT ESSA Industries p.26
unresolved org Indonesia Tbk. p.26
unresolved org PT Ell p.33
unresolved org PT Ell Awards p.33
unresolved org Kementerian Prosper B Southeast Asia p.33
unresolved org Ministry of Environment SAP Customer Excellence p.33
unresolved org Kementerian ESDM Ogan Ilir p.33
unresolved org Ministry of Energy p.33
unresolved org PT PAU Awards Kementerian Lingkungan Hidup Ministry p.34
unresolved org Kementerian Lingkungan Hidup Ministry of Environment p.34
unresolved org PT SUCOFINDO p.34
unresolved — AEI · Corporate Secretary p.35
unresolved org Ministry of Environment p.38
unresolved org Ministry of Environment’s p.39
unresolved org PT ESSA SAF Makmur. SAF p.48 ×2
unresolved org Air p.55
unresolved org Ministry of Law Maleo p.64
unresolved org Kementerian Hukum dan Hak Asasi Manusia p.64
unresolved org Kementerian ESDM p.88
unresolved org Ministry of Energy and Mineral p.88
unresolved org Milik Desa p.93
unresolved org PT PAU. Dukungan p.93
unresolved org PT PAU’s p.93 ×2
unresolved person Indenpenden · Komisaris p.109

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