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 Nomor Surat                        023/HE/IV/2026

 Nama Perusahaan                    Harum Energy Tbk

 Kode Emiten                        HRUM

 Lampiran                           2

 Perihal                            Penyampaian Laporan Tahunan & Keberlanjutan dan ESG


Perseroan Menyampaikan Laporan Tahunan & Keberlanjutan dan ESG tahun 2025 dengan periode tahun buku dari
01 Januari 2025 sampai dengan 31 Desember 2025 dalam bahasa Indonesia dan Inggris
Apakah Perseroan akan/telah melakukan panggilan Rapat Umum Pemegang Saham Tahunan? (Ya)

Perseroan melakukan panggilan Rapat Umum Pemegang Saham Tahunan pada tanggal 12 Mei 2026

Informasi sebagaimana dimaksud di atas telah dimuat pada Situs Web Perseroan di alamat link
https://www.harumenergy.com/annual-report pada tanggal 30 April 2026
Apakah Perseroan tercatat di Bursa lain? (Tidak)



A. Kinerja Lingkungan (Environmental Performance)

Perseroan menyampaikan Keberlanjutan dan ESG Tahunan :
 E-01 Laporan Emisi Gas Rumah Kaca (GRK)

 Laporan Emisi GRK Konsolidasi?                                                   Ya

 Batasan Organisasi                                                      Operasional/Finansial


 Adakah anak perusahaan yang tidak diikutsertakan dalam
                                                                                  Ya
 laporan ini?

  Mohon Jelaskan:

  Anak perusahaan yang tidak diikutsertakan dalam laporan ini adalah Entitas Anak, yaitu Harum Asia Capital
  Pte Ltd (HA Capital) karena saat ini belum beroperasi komersial, dan Entitas Asosiasi.


                            Name                                         Total Emisi (tCO2e)


Kategori 1: Emisi GRK langsung dan pembuangan


  Emisi langsung dari pembakaran stasioner                                   4.039.231

  Emisi langsung dari pembakaran bergerak                                      50.153

  Emisi langsung dari proses pengolahan                                        1.100

  Emisi fugitive langsung                                                       136

  Emisi langsung dari Land Use, Land Use Change and
                                                                                 0
  Forestry (LULUCF)

  Total Emisi Langsung (Scope 1)                                             4.090.620
Page 2
Kategori 2: Emisi GRK tidak langsung dari energi yang diimpor/dibeli



 Emisi tidak langsung dari konsumsi Listrik yang
                                                                        2.078.483
 diimpor/dibeli


 Emisi tidak langsung dari konsumsi jaringan energi yang
                                                                           0
 diimpor/dibeli (diluar listrik)


 Total Emisi Tidak Langsung (Scope 2)                                   2.078.483


Kategori 3: Emisi GRK tidak langsung dari transportasi


 Transportasi dan distribusi hulu                                          0

 Perjalanan dinas                                                          0

 Transportasi dari klien dan pengunjung                                    0


 Transportasi dan distribusi hilir                                         0


 Perjalanan Karyawan                                                       0



Kategori 4: Emisi GRK tidak langsung dari produk yang digunakan oleh perusahaan


 Kegiatan yang berhubungan dengan energi yang tidak
 termasuk dalam emisi langsung dan emisi energi tidak                      0
 langsung

 Pembelian Barang dan Jasa                                                 0

 Capital equipment/goods                                                   0


 Limbah yang dihasilkan dalam kegiatan operasional                         0


 Aset Sewaan hulu                                                          0



Kategori 5: Emisi GRK tidak langsung yang terkait dengan penggunaan produk dari perusahaan


 Investasi                                                                 0

 Penggunaan produk yang dijual                                             0

 Perawatan akhir masa pakai produk yang dijual                             0

 Waralaba hilir                                                            0

 Aset Sewaan Hilir                                                         0


 Pengolahan produk yang dijual                                             0
Page 3
Kategori 6: Emisi GRK tidak langsung dari sumber lainnya

 Emisi atau pembuangan tidak langsung lainnya                                       0

 Total Emisi Tidak Langsung (Scope 3)                                               0

Total Emisi GRK (Scope 1 and 2)                                                6.169.103

Total Emisi GRK (Scope 1, 2 and 3)                                             6.169.103

Offsets/Credits                                                                     0

Pembelian Renewable Energy Certificate (REC) (kWh)                                  0



                                          Total emisi dari Scope 1 dan 2 per unit
E-02    Intensitas Emisi GRK                                                                 0,005
                                          pendapatan Perusahaan Tercatat
                                          Jumlah total energi yang dikonsumsi secara
                                                                                           52.700.328
                                          langsung (kWh or J)
                                          Jumlah total energi yang dikonsumsi secara
E-03    Konsumsi Energi listrik                                                                0
                                          tidak langsung (kWh or J))

                                          Total konsumsi energi (kWh or J)                 52.700.328


E-04    Konsumsi Air                      Total konsumsi air (m3)                          2.321.788


E-05    Limbah yang dihasilkan            Total limbah yang dihasilkan (ton)                 596,6



E-06 Komitmen Perusahaan untuk mencapai target Net Zero Emission
Apakah Perusahaan memiliki komitmen pencapaian target net zero?                Ya
Tahun berapa Perusahaan menargetkan pencapaian Net Zero emission yang
                                                                               2055
dipublikasi?
Mohon berikan deskripsi ringkas penjelasan dan tautan ke dokumentasi yang menjelaskan komitmen
pencapaian target Net zero emission Perusahaan.
 Pada 2022, Perseroan menetapkan target untuk mencapai net zero pada tahun 2055. Harum Energy
 Climate Strategy and Decarbonization Roadmap dikembangkan untuk menjabarkan strategi dan rencana
 aksi yang perlu diambil grup. Rencana aksi dibagi menjadi 3 fase, yaitu pada 2022-2032 berfokus pada
 inventarisasi GRK, efisiensi energi dan penggunaan biodiesel, pada 2032-2045 meningkatkan bauran energi
 terbarukan, dan pada 2045-2055 menerapkan solusi dekarbonisasi yang lebih komprehensif. Ke depannya,
 Perseroan berencana untuk menetapkan target dekarbonisasi interim untuk grup.

 https://www.harumenergy.com/our-commitment

E-07 Komitmen Perusahaan untuk mengurangi Emisi Gas Rumah Kaca (Emission Reduction)
Apakah Perusahaan memiliki komitmen mengurangi emisi?                          Ya
                                                                               0%
Target pengurangan emisi GRK
                                                                               0 (tCO2e)
Tahun target untuk penurunan emisi GRK?                                        2032



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

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

Penjelasan:


Perseroan berkomitmen menurunkan emisi gas rumah kaca, dalam menanggapi peningkatan emisi tahun 2025
yang dilatarbelakangi diversifikasi usaha Perseroan di bidang nikel beberapa tahun belakangan, Perseroan tetap
melanjutkan upaya pengurangan emisi yang telah dijalankan sebelumnya. Tren peningkatan emisi yang
dihasilkan Perseroan tersebut sejalan dengan peningkatan produksi nikel Perseroan yang merupakan suatu
capaian dalam diversifikasi usaha Perseroan di bidang nikel. Perseroan memandang tantangan ini sebagai
momentum untuk mempercepat upaya dekarbonisasi dimana Perseroan mengarahkan fokus pada efisiensi
energi, diversifikasi sumber daya energi yang lebih bersih, serta pengembangan inovasi pengolahan nikel yang
diharapkan mampu menekan intensitas emisi.



B. Kinerja Sosial (Social Performance)

S-01 Kesetaraan Gender


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

 Entry-level             2.964               79,21 %                    117                  3,13 %

 Mid-level               431                 11,52 %                    110                  2,94 %

 Senior-level            88                  2,35 %                     22                   0,59 %

 Executive-level         9                   0,24 %                     1                    0,03 %

 Total Pegawai           3.492               93,32 %                    250                  6,68 %


S-02 Jumlah level pegawai yang dimiliki oleh laki-laki dan perempuan berdasarkan kelompok umur

                                                        Level Jabatan
 Rentang Usia            Entry-level              Mid-level          Senior-level         Executive-level   Jumlah
 (tahun)                                                                                                    Pegawai
                   Laki-Laki     Perempuan Laki-Laki Perempuan Laki-Laki Perempuan Laki-Laki Perempuan


 18-25             1.584         38         31         30       1            0         0         0          1.684

 25-35             1.030         74         192        46       5            4         0         0          1.351

 35-45             279           5          145        33       29           9         0         0          500

 45-55             63            0          46         1        45           8         0         0          163

 >55               8             0          17         0        8            1         9         1          44


S-03 Tingkat Pergantian Pegawai

                                         Jumlah Pegawai (dalam tahun             Percentage Pegawai (dalam tahun
                                                 pelaporan)                                pelaporan)
 Jumlah Pegawai
 resign/Pemutusan Hubungan             3.035 Pegawai                             81,1 %
 Kerja
 Jumlah Pegawai Baru/pengganti         2.904 Pegawai                             77,6 %
Page 5
S-04 Jumlah Pegawai Sementara

                                     Jumlah Pegawai (dalam tahun         Percentage Pegawai (dalam tahun
                                             pelaporan)                            pelaporan)
Jumlah Pegawai perusahaan
yang dipegang oleh kontraktor     2.927 Pegawai                           78,2 %
dan/atau konsultan


S-05 Pelatihan dan Pengembangan Pegawai


  Rata-rata jam pelatihan per
                                    Jumlah pegawai yang ikut serta        Persentase jumlah pegawai yang
    pegawai dalam tahun
                                      dalam program pelatihan              ikut serta dalam pelatihan (%)
          Pelaporan

 28 jam/pegawai                   323                                     8,6 %


S-06 Jumlah Kecelakaan Kerja



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

 42,3                                                0,08 %


S-07 Jumlah Kejadian Pelanggaran Hak Asasi Manusia


 Jumlah pelanggaran hak asasi manusia dalam tahun
                                                  0
                    Pelaporan



 Kebijakan Perusahaan terkait Pekerja

 S-08 Perusahaan memiliki kebijakan terkait pelecehan seksual dan/atau
                                                                                  Ya
 non-diskriminasi?
  Perseroan menjunjung tinggi prinsip non-diskriminasi dan kesetaraan kesempatan kerja bagi seluruh
  individu tanpa memandang gender, ras, suku, agama, atau latar belakang lainnya. Setiap karyawan
  dilindungi hak asasinya, termasuk perlindungan menyeluruh terhadap segala bentuk pelecehan seksual di
  lingkungan kerja. Komitmen ini diwujudkan melalui praktik ketenagakerjaan yang adil, inklusif, dan berbasis
  kualifikasi, sejak proses rekrutmen hingga pengembangan karier.

  https://www.harumenergy.com/code-of-conducts

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

  Perseroan memiliki komitmen kuat terhadap penghormatan hak asasi manusia yang diwujudkan melalui
  penerapan prinsip-prinsip bisnis yang etis, adil, dan bertanggung jawab, selaras dengan United Nations
  Guiding Principles on Business and Human Rights. Kebijakan ini mencakup pemenuhan hak pekerja,
  perlindungan keselamatan kerja, dan pengelolaan dampak lingkungan, serta diterapkan secara konsisten di
  seluruh rantai pasokan dan operasional. Melalui integrasi prinsip HAM dalam sistem manajemen risiko,
  Perseroan memastikan setiap aktivitas bisnis berjalan sesuai regulasi dan bebas dari praktik yang
  merugikan manusia maupun lingkungan.

  https://www.harumenergy.com/code-of-conducts
 S-10 Perusahaan memiliki kebijakan mengenai pekerja anak dan/atau
                                                                                  Ya
 pekerja paksa?
  Perseroan memiliki kebijakan tegas yang melarang penggunaan pekerja anak, kerja paksa, dan segala
  bentuk perdagangan manusia dalam seluruh operasi maupun rantai pasokan. Proses rekrutmen dijalankan
Page 6
 sesuai regulasi dengan menetapkan usia minimum 18 tahun dan memastikan transparansi terhadap hak,
 kewajiban, serta ketentuan jam kerja.

 https://www.harumenergy.com/code-of-conducts
S-11 Perusahaan memiliki kebijakan perusahaan mengenai kesehatan dan
keselamatan kerja serta lingkungan kerja yang aman dan layak diberikan Ya
kepada seluruh karyawan?
 Perseroan berkomitmen menciptakan lingkungan kerja yang aman, sehat, dan layak melalui penerapan
 sistem manajemen K3 berbasis ISO 45001:2018 dan ISO 14001:2015 serta penguatan kapasitas pekerja
 melalui pelatihan, pengawasan, dan partisipasi aktif Safety Representative di setiap unit kerja. Penilaian
 risiko dilakukan secara berkala baik dalam kondisi normal maupun abnormal, disertai langkah mitigasi
 preventif seperti pengadaan APD, penyediaan fasilitas medis, serta upaya pengendalian risiko operasional,
 termasuk kecelakaan dan paparan debu. Komitmen ini diperkuat dengan jaminan kesehatan karyawan,
 evaluasi asuransi berkala, serta perbaikan berkelanjutan atas sarana-prasarana pendukung keselamatan
 kerja.


 https://www.harumenergy.com/occupational-health-safety

Corporate Social Responsibility (CSR)


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

 Perseroan melaksanakan program Pengembangan dan Pemberdayaan Masyarakat (PPM) secara
 terstruktur dan partisipatif sebagai bentuk tanggung jawab sosial terhadap komunitas di sekitar wilayah
 operasional, termasuk masyarakat lokal dan adat. Pada tahun 2025, total biaya PPM mencapai USD476.
 138 yang disalurkan ke berbagai program pendidikan, kesehatan, pemberdayaan pekerja, ekonomi, sosial
 budaya, lingkungan, kelembagaan masyarakat, dan infrastruktur.
 Kegiatan PPM tersebut dijalankan sesuai dengan progam PPM, serta regulasi yang berlaku, berkolaborasi
 dengan forum komunikasi pemangku kepentingan guna memastikan aspirasi masyarakat terwadahi dan
 tercermin dalam program yang tepat guna. Selain memperkuat relasi sosial, inisiatif ini juga menjadi wujud
 investasi sosial berkelanjutan dalam rangka membangun kepercayaan dan memitigasi risiko konflik sosial.


 https://www.harumenergy.com/community-development-empowerment

C. Kinerja Tata Kelola (Governance Performance)


 G-01 Keberagaman Manajemen dan Independensi (Board Diversity and Independence)


 Tipe Manajemen
                          Jumlah               Laki-laki           Perempuan             Pihak Independen
   Perusahaan

Komisaris            0                    4                    1                     1
Direksi              0                    3                    0                     0


 G-02 Total kehadiran direksi dan komisaris ke rapat dewan



                                    Jumlah rapat dewan (di tahun    Rata-rata persentase kehadiran
                                             pelaporan)          direksi/komisaris dalam rapat dewan
Jumlah kehadiran direksi ke rapat
                                    12                              100 %
dewan

Jumlah kehadiran komisaris ke
                                    6                               100 %
rapat dewan
Page 7
 Kebijakan mengenai manajemen lainnya

G-03 Perusahaan memiliki kebijakan mengenai pemisahan Chairman of
                                                                           Ya
The Board dan CEO?
 Perseroan menerapkan kebijakan pemisahan peran antara Komisaris Utama dan Direktur Utama sebagai
 bagian dari komitmen terhadap tata kelola perusahaan yang baik dan keberlanjutan bisnis. Ketentuan ini
 diatur dalam Pedoman Kerja Direksi, Pedoman Kerja Dewan Komisaris, serta Anggaran Dasar Perseroan
 guna memastikan fungsi pengawasan dan pengelolaan berjalan secara independen dan seimbang.
 Komisaris Utama bertanggung jawab atas efektivitas pengawasan strategis, sedangkan Direktur Utama
 berfokus pada pengelolaan operasional dan pencapaian kinerja.


 https://www.harumenergy.com/board-of-directors dan https://www.harumenergy.com/board-of-
 commissioners
G-04 Perusahaan memiliki kebijakan penilaian dewan direksi dan
                                                                           Ya
komisaris
 Perseroan menetapkan kebijakan penilaian kinerja tahunan bagi Dewan Komisaris dan Direksi guna
 memastikan keselarasan pelaksanaan tugas dengan target dan strategi korporasi. Evaluasi dilakukan
 melalui mekanisme self-assessment dengan kriteria yang mencakup pelaksanaan tugas, tindak lanjut
 keputusan RUPS, serta pencapaian rencana kerja dan anggaran. Penilaian akhir menjadi tanggung jawab
 RUPS, dengan mempertimbangkan pengawasan dan evaluasi internal oleh masing-masing organ sesuai
 kewenangannya.


 https://www.harumenergy.com/board-of-directors dan https://www.harumenergy.com/board-of-
 commissioners
G-05 Perusahaan memiliki kebijakan pelatihan dewan direksi dan
                                                                           Tidak
komisaris
 Perseroan tidak memiliki kebijakan khusus untuk pelatihan dewan Direksi dan Dewan Komisaris. Namun,
 Perseroan berkomitmen untuk mendukung pembelajaran dan pengembangan profesional yang
 berkelanjutan.

 Perseroan menyadari pentingnya pengembangan kompetensi Dewan Komisaris dan Direksi yang bertujuan
 untuk memastikan bahwa para pemimpin perusahaan memiliki keterampilan dan pengetahuan yang
 memadai dalam menghadapi tantangan bisnis yang dinamis. Oleh karenanya, Perseroan
 merekomendasikan kesempatan pelatihan-pelatihan yang relevan serta terbuka terhadap saran atau
 permintaan pelatihan. Perseroan menerapkan program pengambangkan kompetensi melalui berbagai
 pelatihan berkelanjutan, lokakarya, dan seminar yang dirancang untuk meningkatkan kapasitas dalam tata
 kelola perusahaan, manajemen risiko, dan pengambilan keputusan strategis. Dengan demikian, diharapkan
 dapat mendukung terciptanya kepemimpinan yang kompeten, inovatif, dan berdaya saing yang mampu
 membawa Perseroan ke arah pertumbuhan yang berkelanjutan dan beretika.


 https://www.harumenergy.com/board-of-directors dan https://www.harumenergy.com/board-of-
 commissioners
G-06 Kriteria khusus yang digunakan untuk pemilihan dewan direksi dan
                                                                           Ya
komisaris
 Calon anggota Dewan Komisaris dan Direksi Perseroan harus memenuhi persyaratan berikut:
 1           Memiliki akhlak, moral, dan integritas yang baik.
 .2          Cakap melakukan perbuatan hukum.
  .3         Dalam 5 tahun sebelum pengangkatan dan selama menjabat:
   .a. Tidak pernah dinyatakan pailit.
    b. Tidak pernah menjadi anggota Direksi atau Komisaris yang menyebabkan perusahaan pailit.
    c. Tidak pernah dihukum karena melakukan tindak pidana yang merugikan keuangan negara atau sektor
    keuangan.
    d. Tidak pernah menjadi Direksi atau Komisaris yang:
    - Pernah tidak menyelenggarakan RUPS Tahunan.
    - Pertanggungjawabannya tidak diterima RUPS atau tidak memberikan pertanggungjawaban.
    - Menyebabkan perusahaan gagal memperoleh izin, persetujuan atau pendaftaran dari Otoritas Jasa
    Keuangan.
    4        Berkomitmen mematuhi peraturan perundangundangan.
    .
Page 8
 5        Memiliki pengetahuan dan/atau keahlian sesuai kebutuhan Perseroan.
 .
 https://www.harumenergy.com/nomination-remuneration

G-07 Perusahaan memiliki kebijakan mengenai kode etik dan/atau anti-
                                                                               Ya
korupsi?
 Perseroan memiliki Kode Etik yang diterapkan sebagai pedoman bagi seluruh insan perusahaan dalam
 menjalankan peranannya, memastikan seluruh aktivitas bisnis sesuai dengan visi, misi, nilai, dan budaya
 perusahaan. Kode Etik ini disosialisasikan secara berkelanjutan melalui program orientasi,
 penandatanganan persetujuan, serta pelatihan tahunan bagi seluruh karyawan, Dewan Komisaris, dan
 Direksi. Sebagai bagian dari komitmen terhadap integritas dan kejujuran, Perseroan menegakkan sanksi
 atas pelanggaran yang dilakukan, dengan tujuan menciptakan iklim usaha yang sehat dan bebas dari konflik
 kepentingan serta tindakan KKN (Korupsi, Kolusi, dan Nepotisme).

 https://www.harumenergy.com/code-of-conducts
G-08 Perusahaan memiliki kebijakan mengenai perlakuan adil terhadap
                                                                               Ya
Pemegang Saham?
 Perseroan berkomitmen dan secara konsisten memastikan perlakuan adil terhadap seluruh pemegang
 saham serta melindungi hak-hak pemegang saham. Hak-hak ini mencakup akses terhadap informasi
 material Perseroan secara berkala dan tepat waktu, hak suara dalam RUPS, penyelesaian jika terjadi
 ketidaksepakatan terhadap aksi korporasi, serta penerimaan dividen sesuai kebijakan dan keputusan
 RUPS. Perseroan juga berkomitmen untuk memfasilitasi partisipasi pemegang saham dan pemangku
 kepentingan melalui pengelolaan komunikasi yang transparan dan efektif.

 Perlakukan yang adil terhadap pemegang saham juga mencakup langkah-langkah untuk mencegah
 terjadinya insider trading, baik oleh pegawai maupun anggota Dewan Komisaris dan Direksi. Transaksi, t
 senantiasa bebas dari benturan kepentingan demi melindungi kepentingan Perseroan dan para pemegang
 saham. Selain itu, Perseroan menyediakan saluran informasi yang setara, mudah diakses, dan tepat waktu,
 seperti melalui situs web resmi. Informasi ini mencakup undangan rapat, hasil RUPS, serta pemungutan
 suara, guna memastikan transparansi dan keterlibatan aktif seluruh pemegang saham.

 https://www.harumenergy.com/code-of-conducts

G-09 Perusahaan memiliki kebijakan mengenai kewajiban
                                                                               Ya
direksi/komisaris untuk mencegah adanya konflik kepentingan?
 Dewan Komisaris, Direksi, dan Komite Audit sebagai bagian dari tugasnya, menelaah suatu aksi atau
 transaksi, termasuk untuk memastikan bahwa suatu aksi atau transaksi tidak mengandung konflik
 kepentingan dan dilaksanakan sesuai dengan praktik bisnis yang berlaku umum antara lain dilakukan
 dengan memenuhi prinsip transaksi yang wajar (arms length principle).

 Dalam hal manajemen konflik kepentingan, Sekretaris Perusahaan memiliki tanggung jawab untuk
 menjamin independensi dalam proses pengambilan keputusan oleh Direksi dan Dewan Komisaris
 Perseroan. Sesuai dengan ketentuan yang berlaku, setiap pihak yang terlibat dalam konflik kepentingan
 diwajibkan memberikan pernyataan dan tidak diperkenankan ikut serta dalam diskusi atau pengambilan
 keputusan terkait.

 https://www.harumenergy.com/code-of-conducts
Page 9
D. Lain-lain


 Keselarasan Laporan Keberlanjutan/Tahunan dengan Metrik ESG


                                                                      Halaman di Laporan
   Kinerja      Kode                   Nama Metrik
                                                                     Keberlanjutan/Tahunan
               E-01     Laporan Emisi Gas Rumah Kaca           131

               E-02     Intensitas Emisi Gas Rumah Kaca        131

               E-03     Konsumsi Energi Listrik                133

               E-04     Konsumsi Air                           122
Lingkungan
               E-05     Limbah yang Dihasilkan                 124
                        Komitmen Perusahaan untuk Mencapai
               E-06                                            128
                        Target Net Zero Emission

                        Komitmen Perusahaan untuk
               E-07                                            129
                        mengurangi Emisi Gas Rumah Kaca

               S-01     Kesetaraan Gender                      91
                        Pegawai Berdasarkan Gender dan
               S-02                                            91
                        Kelompok Umur
               S-03     Tingkat Pergantian Pegawai             92

               S-04     Jumlah Pegawai Sementara               93

               S-05     Pelatihan dan Pengembangan Pegawai     95

               S-06     Jumlah Kecelakaan Kerja                82
                        Kejadian Pelanggaran Hak Asasi
               S-07                                            85
                        Manusia
Sosial                  Kebijakan Pelecehan Seksual dan/atau
               S-08                                            85
                        Non-diskriminasi

               S-09     Kebijakan Mengenai Hak Asasi Manusia   84

                        Kebijakan Pekerja Anak dan/atau
               S-10                                            86
                        Pekerja Paksa

                        Kebijakan Mengenai Kesehatan dan
                        Keselamatan Kerja serta Lingkungan
               S-11                                            74
                        Kerja yang Aman dan Layak diberikan
                        Kepada Seluruh Karyawan

               S-12     Pencegahan Konflik Kepentingan         101
Page 10
                                   Keberagaman Manajemen dan
                       G-01                                                 57
                                   Independensi
                                   Total Kehadiran Direksi dan Komisaris ke
                       G-02                                                 58
                                   Rapat Dewan
                                   Kebijakan Pemisahan Chairman of the
                       G-03                                                 57
                                   Board dan CEO
                                   Kebijakan Penilaian Dewan Direksi dan
                       G-04                                                 62
                                   Komisaris
                                   Kebijakan Pelatihan Dewan Direksi dan
Tata-kelola            G-05                                                 58
                                   Komisaris

                       G-06        Kriteria Khusus Pemilihan Dewan         61

                       G-07        Kode Etik dan/atau Anti-Korupsi         64

                                   Kebijakan Perlakuan Adil terhadap
                       G-08                                                66
                                   Pemegang Saham

                       G-09        Pencegahan Konflik Kepentingan          66




 Standar Internasional yang Diacu dan Verifikasi Pihak Ketiga



   Keselarasan dengan kerangka pelaporan keberlanjutan

    X   Ya             Tidak


             X   GRI

                 TCFD

                 CDP

                 IFRS S1

                 IFRS S2

             X   SASB

             X   Others, please specify

        POJK No. 51/POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa
        Keuangan, Emiten, dan Perusahaan Publik.

   Assurance dan validasi pihak ketiga

                 X     Tidak




Demikian untuk diketahui.


Hormat Kami,
Harum Energy Tbk
Page 11
HRUM Ray Gunara

Approver_1




Harum Energy Tbk
Gedung Deutsche Bank, Lantai 9 Jl. Imam Bonjol No. 80 Jakarta Pusat, 10310
Telepon : 021-3983-1288 , Fax : 021-3983-1289, www.harumenergy.com



Nama Pengirim                     HRUM Ray Gunara

Jabatan                           Approver_1
Tanggal dan Waktu                 30-04-2026 19:39

Lampiran                         1. HRUM_AR 2025.pdf


                                 2. HRUM_SR 2025.pdf


Dokumen ini merupakan dokumen resmi Harum Energy Tbk yang tidak memerlukan tanda tangan karena dihasilkan
 secara elektronik oleh sistem pelaporan elektronik. Harum Energy Tbk bertanggung jawab penuh atas informasi
                                       yang tertera didalam dokumen ini.
Page 12
Go To Indonesian Page

 Letter / Announcement No.            023/HE/IV/2026

 Issuer Name                          Harum Energy Tbk

 Issuer Code                          HRUM

 Attachment                           2

 Subject                              Submission of Annual And Sustainability Report


The Company hereby submit Annual And Sustainability Report Report 2025 for the period of 01 Januari 2025 to 31
Desember 2025 in Indonesia dan Inggris
Will the Company be/has summons for the Annual General Meeting of Shareholders? (Yes)

The Company made invitations to the Annual General Meeting of Shareholders on 12 Mei 2026

The information referred above has been published on the Company’s website https://www.harumenergy.com/annual-
report at 30 April 2026
Is the Company listed on another Stock Exchange? (No)



A. Environmental Performance

The Company submits its Annual Sustainability and ESG Report:
 E-01 Greenhouse Gas (GHG) Emission Report

 Consolidated GHG Emission Report?                                                      Yes

 Organizational Boundaries                                                   Operasional/Finansial



 Any subsidiaries that are not included in the report?                                  Yes


  Please Explain:
  Anak perusahaan yang tidak diikutsertakan dalam laporan ini adalah Entitas Anak, yaitu Harum Asia Capital
  Pte Ltd (HA Capital) karena saat ini belum beroperasi komersial, dan Entitas Asosiasi.

                              Name                                          Total emission (tCO2e)


Category 1: Direct GHG emissions and removals


 Direct emissions from stationary combustion                                       4.039.231

 Direct emissions from mobile combustion                                               50.153

 Direct emissions from processes                                                       1.100

 Direct fugitive emissions                                                              136

 Direct emissions from Land Use, Land Use Change and
                                                                                         0
 Forestry (LULUCF)

 Total Direct Emissions (Scope 1)                                                  4.090.620


Category 2: Indirect GHG emissions from imported energy
Page 13
 Indirect emissions from imported/purchased electricity
                                                                           2.078.483
 consumption


 Indirect emissions from imported/purchased network energy
                                                                               0
 consumption (excluding electricity)


 Total Indirect Emissions (Scope 2)                                        2.078.483


Category 3: Indirect GHG emissions from transportation


 Upstream transport and distribution                                           0

 Business travels                                                              0

 Transportation of clients and visitors                                        0


 Downstream transportation and distribution                                    0


 Employee commuting                                                            0



Category 4: Indirect GHG emissions from products used by Organization



 Energy related activities not included in direct emissions and
                                                                               0
 energy indirect emissions

 Purchased goods and services                                                  0

 Capital equipment/goods                                                       0


 Waste generated in operations                                                 0


 Upstream leased assets                                                        0



Category 5: Indirect GHG Emissions associated with the use of products from the Organization


 Investments                                                                   0

 Use of sold products                                                          0

 End of life treatment of sold products                                        0

 Downstream franchises                                                         0

 Downstream leased assets                                                      0


 Processing of sold products                                                   0


Category 6: Indirect GHG emissions from other sources
Page 14
 Other indirect emissions or removals                                                  0

 Total GHG Emissions (Scope 1 and 2)                                                   0

Total GHG Emissions (Scope 1 and 2)                                               6.169.103

Total GHG Emissions (Scope 1, 2 and 3)                                            6.169.103

Offsets/Credits                                                                        0

REC Purchases (kWh)                                                                    0



                                            Total scope 1 and 2 emissions produced per
 E-02   GHG Emissions Intensity                                                                 0,005
                                            revenue of listed compant (tCO2e/Rp)
                                            Total amount of energy directly consumed
                                                                                              52.700.328
                                            (kWh or J)
                                            Total amount of energy indirectly consumed
 E-03   Electricity Consumption                                                                   0
                                            (kWh or J)

                                            Total energy consumption (kWh or J)               52.700.328


 E-04   Water Consumption                   Total water consumed (m3)                         2.321.788


 E-05   Waste Generation                    Total waste generated (ton)                         596,6



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

 What year is the Company’s net zero emission published target?                 2055

 Please provide a brief description and a link to documentation explaining the Company’s commitment in
 achieving net zero emission target.
  In 2022, the Company set a target to reach net zero by 2055. The Harum Energy Climate Strategy and
  Decarbonization Roadmap was developed to outline the strategies and action plans that the group needs to
  take. The action plan is divided into 3 phases, namely in 2022-2032 focusing on GHG inventory, energy
  efficiency and utilization of biodiesel, in 2032-2045 increasing the renewable energy mix, and in 2045-2055
  implementing more comprehensive decarbonization solutions. Going forward, the Company is planning to
  set interim decarbonization targets for the group.

  https://www.harumenergy.com/our-commitment

 E-07 Company Commitment to GHG Emission Reduction Target
 Does the Company commit to reducing GHG emission?                              Ya
                                                                                0%
 What is the Company’s GHG emission reduction target?
                                                                                0 (tCO2e)
 Targeted year in achieving GHG reduction target?                               2032



Does the Listed Company has measures on monitoring in enacting climate policy?
Page 15
Yes


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


The Company is committed to reducing greenhouse gas emissions, in response to increased emissions in 2025
driven by the Company's diversified business in nickel sector in last few years, the Company continued its
previous emmission reducation efforts. Such trend on increased emmission prodocued by the Company is in line
with the increase in the Company's nickel production, which reflects an achievement in the Company's business
diversification into the nickel sector. The Company views this challenge as an opportunity to accelerate
decarbonization efforts where the Company sets its focus on energy efficiency, diversifying cleaner energy
sources and developing nickel processing innovations that can reduce emissions intensity.

B. Kinerja Sosial (Social Performance)

S-01 Gender Diversity



                                        Men                                                 Women
 Job positions           Number of             Percentage of                                          Percentage of
                                                                       Number of employees
                         employees              employees                                              employees
 Entry-level     2.964                     79,21 %                     117                        3,13 %

 Mid-level       431                       11,52 %                     110                        2,94 %

 Senior-level    88                        2,35 %                      22                         0,59 %

 Executive-level 9                         0,24 %                      1                          0,03 %

 Total Pegawai   3.492                     93,32 %                     250                        6,68 %


S-02 Employees Level by Gender and Age Group

                                                         Job levels
 Age group             Entry-level             Mid-level              Senior-level        Executive-level Number of
 (years)                                                                                                  employees
                      Men      Women       Men       Women          Men       Women        Men     Women


 18-25           1.584        38         31          30         1            0        0           0        1.684

 25-35           1.030        74         192         46         5            4        0           0        1.351

 35-45           279          5          145         1          29           9        0           0        500

 45-55           63           0          46          1          45           8        0           0        163

 >55             8            0          17          0          8            1        9           1        44


S-03 Employees Turnover

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

 Number of employees resigned        3.035 Employees                             81,1 %


 Number of newly appointed
                                     2.904 Employees                             77,6 %
 Employees


S-04 Temporary Worker
Page 16
                                        Number of employees                           Percentage
                                         (in reporting year)                      (in reporting year)
Total company headcount held
by contractors and/or            2.927 Employees                         78,2 %
consultants


S-05 Employee Training and Development


  Average training hour per
                                 Total employee attending company Percentage of employee attending
          employee
                                         training program          company training program (%)
     (in reporting year)

28 hours/employee                323                                     8,6 %


S-06 Injury Rate


Frequency of work-related accidents of total
                                             Percentage of serious work-related accidents resulting in
                Employees
                                                serious and fatal injuries from total employees (%)
            (in reporting year)

42,3                                            0,08 %


S-07 Incidents Regarding Human Rights Abuse


Number of incidents regarding human rights
                                           0
        abuse (in reporting year)



Company Policy Regarding Employees


S-08 Does the company has a policy regarding sexual harassment and/or
                                                                                 Yes
non-discrimination?
 The Company upholds the principles of non-discrimination and equal employment opportunities for all
 individuals regardless of gender, race, ethnicity, religion, or other backgrounds. Every employee's
 fundamental rights are protected, including comprehensive safeguards against all forms of sexual
 harassment in the workplace. This commitment is reflected through fair, inclusive, and merit-based
 employment practices, from recruitment to career development.

 https://www.harumenergy.com/code-of-conducts

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

 The Company upholds a strong commitment to respecting human rights, demonstrated through the
 implementation of ethical, fair, and responsible business practices in line with the United Nations Guiding
 Principles on Business and Human Rights. This policy encompasses the fulfillment of workers' rights,
 occupational safety protection, and environmental impact management, and is consistently applied across
 all operations and the supply chain. By integrating human rights principles into its risk management system,
 the Company ensures that all business activities comply with regulations and are free from practices that
 harm people or the environment.

 https://www.harumenergy.com/code-of-conducts
S-10 Does the company have a policy regarding child labor and/or forced
                                                                                 Yes
labor?
 The Company enforces a strict policy prohibiting the use of child labor, forced labor, and all forms of human
 trafficking across its operations and supply chain. The recruitment process is conducted in compliance with
 regulations, setting a minimum employment age of 18 and ensuring transparency regarding employee rights,
 responsibilities, and working hours.
Page 17
  https://www.harumenergy.com/code-of-conducts
S-11 Does the company have a company policy regarding occupational
health and safety as well as a safe working environment for all                      Yes
employees?
  The Company is committed to creating a safe, healthy, and decent working environment through the
  implementation of an Occupational Health and Safety Management System based on ISO 45001:2018 and
  ISO 14001:2015, alongside capacity building through training, supervision, and the active participation of
  Safety Representatives in each work unit. Risk assessments are conducted regularly under both normal and
  abnormal conditions, accompanied by preventive mitigation measures such as the provision of personal
  protective equipment (PPE), medical facilities, and operational risk controls including accident prevention
  and dust exposure management. This commitment is further reinforced by employee health insurance
  coverage, periodic insurance evaluations, and the continuous improvement of occupational safety
  infrastructure.


  https://www.harumenergy.com/occupational-health-safety
Corporate Social Responsibility (CSR)


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

  The Company implements its Community Development and Empowerment (CDE) programs in a structured
  and participatory manner as a form of social responsibility toward communities surrounding its operational
  areas, including local and Indigenous populations. In 2025, total CDE cost reached USD476,138 which was
  allocated for education, health, worker empowerment, economic, socio-cultural, environmental, community
  institutions, and infrastructure programs.
  These CDE activities were carried out based on the CDE programs, and applicable regulations, in
  collaboration with stakeholder communication forums to ensure community aspirations are accommodated
  and reflected in effective programs. In addition to strengthening social relations, this initiative also serves as
  a sustainable social investment aimed at fostering trust and mitigating the risk of social conflict.

  https://www.harumenergy.com/community-development-empowerment



C. Governance Performance


 G-01 Board Diversity and Independence


Type of Company        Number of seats       Seats Occupied by Seats Occupied by Seats Occupied by
     Board              on Company                  Men             Women        Independent Party

Commissioners         0                      4                      1                      1
Directors             0                      3                      0                      0


 G-02 Board Meeting Attendance



                                Number of board meetings            Percentage of board meeting
                                   (in reporting year)             attendances (in reporting year)
Director Attendance to
                               12                                100 %
Board Meetings

Comissioner Attendance to
                               6                                 100 %
Board Meetings
Page 18
 Other governmental-related policy


G-03 Does the company has a policy regarding separation of the
                                                                                       Yes
Chairman of the Board and CEO?
 The Company implements a policy of separating the roles of President Commissioner and President
 Director as part of its commitment to good corporate governance and business sustainability. This provision
 is outlined in the Board of Directors' Guidelines, the Board of Commissioners' Guidelines, and the
 Company's Articles of Association to ensure that the functions of oversight and management operate
 independently and in balance. President Commissioner is responsible for the effectiveness of strategic
 oversight, while the President Director focuses on operational management and performance achievement.


 https://www.harumenergy.com/board-of-directors dan https://www.harumenergy.com/board-of-
 commissioners

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

 The Company establishes an annual performance evaluation policy for the Board of Commissioners and the
 Board of Directors to ensure alignment of task execution with corporate targets and strategies. The
 evaluation is conducted through a self-assessment mechanism with criteria that include task performance,
 follow-up on GMS decisions, and achievement of work plans and budgets. The final assessment is the
 responsibility of the GMS, considering internal oversight and evaluation by each organ according to its
 authority.

 https://www.harumenergy.com/board-of-directors dan https://www.harumenergy.com/board-of-
 commissioners
G-05 Does the company has a policy regarding board training and
                                                                                       No
development?
 The Company does not have specific policy for trainings of the BOC and BOD. However, the Company is
 committed to continued learning and professional development.

 The Company realizes the importance of the BoC's and BoD's competency development which is aimed to
 ensure that Company leaders have adequate skills and knowledge to face dynamic business challenges.
 Therefore, the Company recommend relevant training opportunities and is receptive to any suggestion or
 request for trainings. Nevertheless, the Company implements competency development through various
 ongoing training, workshops, and seminars designed to improve competency in corporate governance, risk
 management, and strategic decision making. Thus, this is expected to support the creation of competent,
 innovative, and competitive leadership that can lead the Company towards sustainable and ethical growth.

 https://www.harumenergy.com/board-of-directors dan https://www.harumenergy.com/board-of-
 commissioners
G-06 Does the company has a criteria regarding board appointment and
                                                                                       Yes
re-election?
 Prospective members of the Company's BoC and BoD must meet the following requirements:
 1                Have good morals, ethics, and integrity.
 .2               Capable of carrying out legal acts.
  .3              In the 5 years prior to appointment and during their term of office:
   .a             Never been declared bankrupt.
    .b             Never been a member of the BoD or BoC who caused a company to go bankrupt.
     .c            Never been convicted of a criminal act that harmed state fnances or the fnancial sector.
      .d          Never been a director or commissioner who:
       .- Failed to hold an Annual GMS.
        - His/her accountability was not accepted by the GMS or did not provide accountability.
        - Caused a company to fail to obtain license, approval and registration from the Financial Services Authority.
        4         Committed to complying with laws and regulations.
        .5        Having knowledge and/or expertise according to the Company's needs.
         .
         https://www.harumenergy.com/nomination-remuneration
G-07 Does the company has a policy regarding ethics and/or anti-
                                                                                       Yes
corruption?
Page 19
 The Company has a Code of Ethics that serves as a guideline for all employees in carrying out their roles,
 ensuring that all business activities align with the company's vision, mission, values, and culture. This Code
 of Ethics is continuously socialized through orientation programs, signed agreements, and annual training
 for all employees, the Board of Commissioners, and the Board of Directors. As part of its commitment to
 integrity and honesty, the Company enforces sanctions for any violations, aiming to create a healthy
 business environment free from conflicts of interest and corrupt practices.

 https://www.harumenergy.com/code-of-conducts
G-08 Does the company has a policy regarding equitable treatment of
                                                                                   Yes
shareholders?
 The Company is committed and consistently ensure fair treatment of all shareholders and to protect the
 rights of shareholders. These rights include access to material information from the Company on a regular
 and timely basis, voting rights at the GMS, resolution of disagreement regarding corporate actions, and
 receipt of dividends in accordance with GMS policies and resolutions. The Company is also committed to
 facilitating the participation of shareholders and stakeholders through transparent and effective
 communication management.

 Such fair treatment of shareholders also includes steps to prevent insider trading, by employees and
 members of the BoC and BoD. Transactions are always free from conflicts of interest in order to protect the
 interests of the Company and its shareholders. In addition, the Company provides equal, easily accessible,
 and timely information channels, such as through the official website. This information includes meeting
 invitations, GMS results, and voting, to ensure transparency and active involvement of all shareholders.

 https://www.harumenergy.com/code-of-conducts

G-09 Does the company have a policy regarding the obligations of
                                                                                   Yes
directors/commissioners to prevent conflicts of interest?
 The Board of Commissioners, Board of Directors, and Audit Committee, as part of its duties, at all times
 review and action or a transaction, including to ensure that the actions do not present a conflict of interest
 and is carried out in accordance with the generally accepted business practice, including by fulfilling the
 arms length principle.

 In terms of management of conflict of interest, the Corporate Secretary is responsible for ensuring
 independence in the decision making process by the Board of Directors and the Board of Commissioners of
 the Company. In line with the provisions of the prevailing regulations, any party involved in a conflict of
 interest is required to provide a statement and is not permitted to participate in discussion or related decision
 making.

 https://www.harumenergy.com/code-of-conducts
Page 20
D. Other


 Alignment of Sustainability/Annual Reports with ESG Metrics


                                                                   Pages in the Sustainability/Annual
   Kinerja       Kode                 Metric Name
                                                                                 Report
                E-01     Greenhouse Gas Emission Report           131

                E-02     Greenhouse Gas Emission Intensity        131

                E-03     Electricity Consumption                  133

                E-04     Water Consumption                        122
Environment
                E-05     Waste Generated                          124
                         Company Commitment to Achieving Net
                E-06                                              128
                         Zero Emission Target

                         Company Commitment to Reduce
                E-07                                              129
                         Emission

                S-01     Gender Equality                          91

                S-02     Employees by Gender and Age Group        91

                S-03     Employee Turnover Rate                   92

                S-04     Number of Temporary Officers             93

                S-05     Employee Training and Development        95

                S-06     Number of Work Accidents                 82

                S-07     Human Rights Violation Incidents         85

Social                   Sexual Harassment and/or Non-
                S-08                                              85
                         Discrimination Policy

                S-09     Policy on Human Rights                   84

                S-10     Child Labor and/or Forced Labor Policy   86


                         Occupational Health and Safety Policy
                S-11     and Safe and Secure Work Environment     74
                         are provided to all employees.

                S-12     Corporate Social Responsibility          101
Page 21
                                      Management Diversity and
                        G-01                                                       57
                                      Independence
                                      Total Attendance of Directors and
                        G-02                                                       58
                                      Commissioners to Board Meetings
                                      Chairman of the Board and CEO
                        G-03                                                       57
                                      Separation Policy
                                      Board of Directors and Commissioners
                        G-04                                                       62
                                      Assessment Policy
                                      Board of Directors and Commissioners
Governance              G-05                                                       58
                                      Training Policy

                        G-06          Special Criteria for Election of the Board   61

                        G-07          Code of Ethics and/or Anti-Corruption        64

                        G-08          Fair Treatment Policy for Shareholders       66

                        G-09          Conflict of Interest Prevention Policy       66




Referenced International Standards and Third Party Verification



  Alignment with sustainability reporting framework

    X   Yes              No


              X       GRI

                      TCFD

                      CDP

                      IFRS S1

                      IFRS S2

              X       SASB

              X       Others, please specify

 POJK No. 51/POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan,
 Emiten, dan Perusahaan Publik.

  Third-party assurance and/or validation

                  X      No




Thus to be informed accordingly.


Respectfully,
Harum Energy Tbk
Page 22
HRUM Ray Gunara

Approver_1




Harum Energy Tbk
Gedung Deutsche Bank, Lantai 9 Jl. Imam Bonjol No. 80 Jakarta Pusat, 10310
Phone : 021-3983-1288 , Fax : 021-3983-1289, www.harumenergy.com



Sender Name                        HRUM Ray Gunara

Function                           Approver_1

Date and Time                      30-04-2026 19:39

Attachment                         1. HRUM_AR 2025.pdf


                                   2. HRUM_SR 2025.pdf


     This is an official document of Harum Energy Tbk that does not require a signature as it was generated
    electronically by the electronic reporting system. Harum Energy Tbk is fully responsible for the information
                                            contained within this document.

File

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Size0.07 MB
Published30 Apr 2026
Pages22
Characters59,459
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Names mentioned 13 people and organisations named in the text · linked when the evidence is strong

linked org Harum Energy Tbk · Nama Perusahaan p.1 ×22
possible org Otoritas Jasa Keuangan p.7
unresolved org Harum Asia Capital Pte Ltd p.1 ×2
unresolved — Emisi langsung dari pembakaran stasioner p.1
unresolved — Emisi fugitive langsung p.1
unresolved — Total Emisi Langsung (Scope 1) p.1
unresolved — HRUM Ray Gunara · Approver_1 p.11 ×2
unresolved — Direct emissions from stationary combustion p.12
unresolved — Direct emissions from mobile combustion p.12
unresolved — Direct emissions from processes p.12
unresolved — Direct fugitive emissions p.12
unresolved — Total Direct Emissions (Scope 1) p.12
unresolved org Financial Services Authority p.18

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