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 Nomor Surat                        S.0837/IV/IIF/2026

 Nama Perusahaan                    PT Indonesia Infrastructure Finance

 Kode Emiten                        IIFF

 Lampiran                           4

 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 30 April 2026

Informasi sebagaimana dimaksud di atas telah dimuat pada Situs Web Perseroan di alamat link www.iif.co.id 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
                                                                                  Tidak
 laporan ini?




                            Name                                          Total Emisi (tCO2e)


Kategori 1: Emisi GRK langsung dan pembuangan


  Emisi langsung dari pembakaran stasioner                                        0

  Emisi langsung dari pembakaran bergerak                                       48,78

  Emisi langsung dari proses pengolahan                                           0

  Emisi fugitive langsung                                                         0

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

  Total Emisi Langsung (Scope 1)                                                48,78
Page 2
Kategori 2: Emisi GRK tidak langsung dari energi yang diimpor/dibeli



 Emisi tidak langsung dari konsumsi Listrik yang
                                                                         376,52
 diimpor/dibeli


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


 Total Emisi Tidak Langsung (Scope 2)                                    376,52


Kategori 3: Emisi GRK tidak langsung dari transportasi


 Transportasi dan distribusi hulu                                          0

 Perjalanan dinas                                                        33,04

 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                                                               98.302

 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)                                           98.335,04

Total Emisi GRK (Scope 1 and 2)                                                      425,3

Total Emisi GRK (Scope 1, 2 and 3)                                              98.760,34

Offsets/Credits                                                                        0

Pembelian Renewable Energy Certificate (REC) (kWh)                               376.522



                                           Total emisi dari Scope 1 dan 2 per unit
 E-02   Intensitas Emisi GRK                                                                  308
                                           pendapatan Perusahaan Tercatat
                                           Jumlah total energi yang dikonsumsi secara
                                                                                             376.522
                                           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)                  376.522


 E-04   Konsumsi Air                       Total konsumsi air (m3)                               0


 E-05   Limbah yang dihasilkan             Total limbah yang dihasilkan (ton)                 0,235



 E-06 Komitmen Perusahaan untuk mencapai target Net Zero Emission
 Apakah Perusahaan memiliki komitmen pencapaian target net zero?                Tidak
 Tahun berapa Perusahaan menargetkan pencapaian Net Zero emission yang
                                                                                null
 dipublikasi?
 Mohon berikan deskripsi ringkas penjelasan dan tautan ke dokumentasi yang menjelaskan komitmen
 pencapaian target Net zero emission Perusahaan.
  Perseroan belum menetapkan target Net zero emission Perusahaan, namun melalui RAKB, IIF berkomitmen
  penuh untuk berkontribusi pada target nasional Indonesia dalam mencapai Net Zero Emission pada tahun
  2060.

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



Apakah perusahaan memiliki manajemen yang mengawasi pengendalian iklim?


Ya

Langkah-langkah yang sudah dilakukan dan penurunan emisi yang telah dicapai dibandingkan tahun
sebelumnya.
Page 4
Penjelasan:


Perseroan dalam proses untuk menetapkan target dan memiliki komitmen dalam upaya penurunan emisi.
Perseroan telah menerapkan beberapa inisiatif, termasuk kampanye kesadaran terkait penggunaan perangkat
elektronik yang lebih bijak serta pengaturan penggunaan pendingin ruangan di ruang rapat saat tidak digunakan.
Budaya efisiensi energi ini disosialisasikan ke seluruh lini perusahaan dan didukung oleh kerjasama yang era
tantara Divisi General Affairs dan petugas kebersihan kantor. Selain itu, Perusahaan juga terus mendukung
pengurangan emisi dari mobilitas karyawan melalui penyelenggaraan World Sustainable Transport Day untuk
menghimbau karyawan menggunakan transportasi publik. Perseroran juga melakukan pembelian sertifikat energi
terbarukan (Renewable Energy Certificate/ REC PLN) dari proyek PLTA Cirata yang menegaskan dedikasi
Perseroan terhadap transisi energi bersih sekaligus upaya memperkuat pasar REC di Indonesia.



B. Kinerja Sosial (Social Performance)

S-01 Kesetaraan Gender


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

 Entry-level            34                    21,83 %                   34                   21,83 %

 Mid-level              28                    23,94 %                   21                   19,72 %

 Senior-level           13                    14,79 %                   10                   9,15 %

 Executive-level        4                     7,04 %                    1                    2,82 %

 Total Pegawai          1                     7,04 %                    76                   53,52 %


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             7           6          0             0       0            0           0      0          0

 25-35             20          24         7             5       0            0           0      0          0

 35-45             2           3          19            13      5            5           0      0          0

 45-55             2           1          2             3       6            4           1      1          1

 >55               0           0          0             0       2            1           3      0          3


S-03 Tingkat Pergantian Pegawai

                                        Jumlah Pegawai (dalam tahun              Percentage Pegawai (dalam tahun
                                                pelaporan)                                 pelaporan)
 Jumlah Pegawai
 resign/Pemutusan Hubungan            16 Pegawai                                 11,03 %
 Kerja
 Jumlah Pegawai Baru/pengganti        10 Pegawai                                 6,9 %


S-04 Jumlah Pegawai Sementara
Page 5
                                    Jumlah Pegawai (dalam tahun        Percentage Pegawai (dalam tahun
                                            pelaporan)                           pelaporan)
Jumlah Pegawai perusahaan
yang dipegang oleh kontraktor     0 Pegawai                            0%
dan/atau konsultan


S-05 Pelatihan dan Pengembangan Pegawai


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

45,18 jam/pegawai                 142                                  100 %


S-06 Jumlah Kecelakaan Kerja



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

0                                                  0%


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 memiliki kebijakan untuk anti-diskriminasi dan tidak toleransi terhadap pelecehan seksual.
 Perseroan menyediakan saluran komunikasi dua arah sekaligus mekanisme penyampaian laporan terkait
 kejadian intimidasi, diskriminasi, pelecehan hingga dugaan penipuan/ perbuatan melanggar hukup yang
 dapat ditempuh melalui Sistem Pelaporan Penggaran Perseroan. Sebagai bentuk nyata komitmen anti-
 diskriminasi, Perseroan mengacu pada Konvensi International Labor Organization (ILO) yang melarang
 sega bentuk diskriminasi berdasarkan ras, warna kulit, gender, agama, pandangan politik, keturunan, asal-
 usul sosial, maupun faktor pembeda lainnya.

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

 Perseroan mengintegrasikan penghormatan terhadap hak asasi manusia (HAM) ke dalam kebijakan
 strategis korporasi. Komitmen ini mencakup kebijakan kesejahteraan (benefit), hak cuti, serta kesetaraan
 gender yang mengedepankan asas keadilan. Dalam operasional di tingkat operasional dan proyek,
 Perseroan memastikan perlindungan terhadap hak tenaga kerja, kondisi kerja yang layak, serta
 penghormatan terhadap masyarakat adat sebagai bagian dari perwujudan tanggung jawab sosial dan
 kemanusiaan.
S-10 Perusahaan memiliki kebijakan mengenai pekerja anak dan/atau
                                                                             Ya
pekerja paksa?
 Perseroan menerapkan manajemen Risiko lingkungan dan sosial yang ketat untuk menjunjung tinggi hak-
 hak pekerja, menghapuskan pekerja paksa dan pekerja anak, serta menciptakan lingkungan kerja yang
 aman dan inklusif. Melalui Prinsip No. 2 dalam Social and Environmental Management System (SEMS),
 Perseroan secara tegas melarang debitur mempekerjakan anak di bawah umur pada kondisi yang
 eksploitatif atau berbahaya, serta melarang segala bentuk kerja paksa.

 https://iif.co.id/en/social-and-environment/management-systems
Page 6
S-11 Perusahaan memiliki kebijakan perusahaan mengenai kesehatan dan
keselamatan kerja serta lingkungan kerja yang aman dan layak diberikan Ya
kepada seluruh karyawan?
 Perseroan menerapkan Sistem Manajemen Keselamatan dan Kesehatan Kerja (SMK3) yang mencakup
 seluruh karyawan (100%) dan pihak terkait yang beraktivitas di lingkungan kerja perusahaan, meliputi area
 operasional kantor IIF. Secara kelembagaan, sistem ini dikelola melalui struktur organisasi yang jelas
 dengan jalur pertanggungjawaban langsung kepada Presiden Direktur, sehingga memastikan komitmen
 manajemen puncak dalam penerapan K3. Salah satu wujud nyata dari sistem manajemen K3 Perseroan
 Adalah pembentukan Tim Floor Warden dan First Aider berdasarkan Surat Keputusan No. 5/LEG-
 SKDir/IIF/VII/2025 yang ditetapkan pada 16 Juli 2025. Tim ini merupakan mitigasi atas Risiko keadaan
 darurat di tempat kerja, sekaligus memenuhi himbauan pengelola gedung.

Corporate Social Responsibility (CSR)


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

 Sepanjang tahun 2025, Perseroan secara konsisten melaksanakan berbagai kegiatan Tanggung Jawab
 Sosial dan Lingkungan (TJSL) yang bertujuan untuk memberikan dampak positif bagi masyarakat dan
 lingkungan. Melalui berbagai program yang terstruktur, Perseroan berkomitmen untuk mendukung
 pembangunan yang berkelanjutan dan meningkatkan kualitas hidup komunitas sekitar. Perseroan telah
 melakukan 5 (lima) program TJSL yang dijelaskan secara terperinci dalam Laporan Keberlanjutan, dengan
 total biaya IDR 505 juta.

C. Kinerja Tata Kelola (Governance Performance)


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


 Tipe Manajemen
                          Jumlah               Laki-laki           Perempuan            Pihak Independen
   Perusahaan

Komisaris            0                    6                    2                    3
Direksi              0                    4                    1                    0


 G-02 Total kehadiran direksi dan komisaris ke rapat dewan



                                    Jumlah rapat dewan (di tahun    Rata-rata persentase kehadiran
                                             pelaporan)          direksi/komisaris dalam rapat dewan
Jumlah kehadiran direksi ke rapat
                                    27                             99 %
dewan

Jumlah kehadiran komisaris ke
                                    7                              100 %
rapat dewan




 Kebijakan mengenai manajemen lainnya

G-03 Perusahaan memiliki kebijakan mengenai pemisahan Chairman of
                                                                             Ya
The Board dan CEO?
 Dalam struktur tata kelola Perseroan, Ketua Dewan Komisaris tidak merangkap jabatan sebagai eksekutif
 senior di Perseroan. Pemisahan peran antara fungsi pengawasan dan pengelolaan tersebut diterapkan
 untuk menjaga independensi, mencegah konflik kepentingan serta memastikan pengambilan keputuasn
 yang objektif dan akuntabel. Komposisi badan tata kelola tertinggi Perseroan dan komite-komitenya terdiri
 atas anggota eksekutif dan non-eksekutif yang memenuhi kriteria independensi, dengan memperhatikan
 masa jabatan, keterwakilan kelompok sosial yang kurang terwakili, serta perwakilan pemangku kepentingan.
 Penetapan anggota juga mempertimbangkan kompetensi yang relevan dengan pengelolaan dampak
 ekonomi, lingkungan dan sosial.
Page 7
G-04 Perusahaan memiliki kebijakan penilaian dewan direksi dan
                                                                                Ya
komisaris
 Penilaian kinerja Dewan Komisaris dan Direksi, baik secara kolektif maupun individual, dilakukan setiap
 tahun melalui metode penilaian mandiri (self-assessment). Evaluasi ini didasarkan pada pencapaian
 indikator kinerja utama (Key Performance Indicator/ KPI) yang mencakup aspek ekonomi, sosial dan
 lingkungan, serta kepatuhan terhadap regulasi dan Anggaran Dasar Perseroan. Hasil penilaian kinerja
 Dewan Komisaris disampaikan kepada Presiden Komisaris. Sementara itu, hasil penilaian Direksi
 disampaikan kepada Dewan Komisaris untuk dievaluasi lebih lanjut oleh Presiden Komisaris berdasarkan
 rekomendasi Komite Nominasi dan Remunerasi (NRC). Selain sebagai bentuk tanggung jawab kepada
 Pemegang Saham, hasil evaluasi ini menjadi acuan dalam meningkatkan kinerja kepemimpinan serta
 menjadi dasar pertimbangan NRC dalam memberikan rekomendasi pengangkatan kembali anggota Direksi
 maupun penyusunan struktur remunerasi.
G-05 Perusahaan memiliki kebijakan pelatihan dewan direksi dan
                                                                                Ya
komisaris
 Dewan Komisaris, Direksi, Divisi Lingkungan dan Sosial (SED) serta seluruh unit kerja yang bertanggung
 jawab atas penerapan keberlanjutan secara berkala mengikuti program pelatihan dan peningkatan
 kapasitas di bidang keuangan keberlanjutan, sosial, lingkugan dan tata kelola (LST) dan pengelolaan risiko
 sosial-lingkungan. Peningkatan pengetahuan kolektif atas isu-isu keberlanjutan berupakan bagian dari
 penerapan High Performance Organization (HPO) guna memperkuat basis klien dan mengukuhkan posisi
 sebagai pionir pembiayaan proyek yang mengarusutamakan LST. Komitmen ini diperkuat melalui budaya
 kerja yang memberdayakan dan kolaboratif demi memacu inovasi serta kelincahan organisasi. Dengan
 integrasi antara kompetensi SDM yang mumpuni dan budaya kerja yang dinamis, Perseroan optimis dapat
 menjaga pertumbuhan berkelanjutan serta meraih kesuksesan bisnis jangka panjang. Program pelatihan
 yang diikuti oleh Dewan Komisaris, Direksi, Direktorat dan karyawan terkait dilaporkan secara terperinci
 dalam Laporan Keberlanjutan.
G-06 Kriteria khusus yang digunakan untuk pemilihan dewan direksi dan
                                                                                Ya
komisaris
 Proses nominasi Dewan Komisaris dan/atau Direksi telah diselaraskan dengan ketentuan-ketentuan yang
 berlaku meliputi ketentuan dalam Anggaran Dasar Perseroan dan POJK No. 33/POJK.04/2014 tentang
 Direksi dan Dewan Komisaris Emitena tau Perusahan Publik; serta Peraturan perundang-undangan lain
 yang berlaku. Untuk komisaris independen, Perseroan telah memastikan bahwa kriteria dan proses seleksi
 yang dilakukan senantiasa selaras dengan standar tata kelola terbaru, termasuk kepatuhan terhadap POJK
 No. 48 Tahun 2024 tentang Kriteria Komisaris Independen. Penerapan aturan ini menegaskan komitmen
 Perseroan dalam memperkuat fungsi pengawasan yang objektif dan independent guna menjaga integritas
 tata kelola perusahaan di seluruh aspek operasional.
G-07 Perusahaan memiliki kebijakan mengenai kode etik dan/atau anti-
                                                                                Ya
korupsi?
 Penerapan Kode Etik Perseroan menjadi pedoman etika yang memandu hubungan antara manajemen,
 karyawan, dan pemangku kepentingan serta mendukung implementasi Tata Kelola Perusahaan. Isi Kode
 Etik Perseroan: (i) melakukan usaha dengan taat hukum dan beretika, (ii) kebijakan informasi, pengendalian
 internal, dan pelaporan keuangan, (iii) benturan kepentingan, (iv) kebijakan sumber daya elektronik, (v)
 keamanan informasi dan kebijakan kerahasiaan, (vi) pengendalian internal, pelaporan keuangan, retensi
 dokumen dan kebijakan audit, (vii) hormati individu, masyarakat dan kebijakan privasi, (viii) perilaku dengan
 mitra usaha dan pihak ketiga. Informasi mengenai penjelasan dari setiap Kode Etik Perseroan diuraikan
 pada Laporan Tahunan Perseroan bab Tata Kelola Perusahaan. Perseroan juga memberlakukan kebijakan
 gratifikasi yang tegas berupa larangan bagi karyawan menerima hadiah dalam bentuk uang atau bentuk
 lainnya, yang nilainya melebihi USD 100, atau IDR 1.500.000. Batasan ini ditinjau dan direvisi secara
 berkala oleh Direksi agar tetap relevan
G-08 Perusahaan memiliki kebijakan mengenai perlakuan adil terhadap
                                                                                Tidak
Pemegang Saham?

 Tidak ada

G-09 Perusahaan memiliki kebijakan mengenai kewajiban
                                                                                Ya
direksi/komisaris untuk mencegah adanya konflik kepentingan?
 Perseroan menerapkan kebijakan penanganan benturan kepentingan berdasarkan Kode Etik Perseroan,
 yang menegaskan bahwa seluruh insan Perseroan dan perwakilannya harus terbebas dari setiap benturan
 kepentingan yang dapat memengaruhi keputusan, objektivitas atau kesetiaan mereka terhadap Perseroan.
 Perseroan memastikan Dewan Komisaris, Direksi, karyawan memahami dan berkomitmen menerapkan
 Kode Etik. Penegakan Kode Etik dilakukan oleh Dewan Komisaris dan Direksi sebagai upaya untuk
 mengurangi potensi benturan kepentingan. Perseroan telah menetapkan prosedur komprehensif untuk
Page 8
 mengidentifikasi dan mengelola konflik kepentingan yang berkaitan dengan kegiatan operasional, produk
 maupun layanan organisasi. Perangkat kebijakan yang dimiliki Perseroan meliputi: (i) Manual Operasional
 Kode Etik, Prosedur Internal Perusahaan (PIP) Pengelolaan Potensi Benturan Kepentingan dalam
 Transaksi Investasi dan Mandat Penasihat (Advisory), (iii) Kebijakan Pengelolaan Potensi Benturan
 Kepentingan pada Pinjaman dan Investasi Ekuitas.

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             101-104

               E-02     Intensitas Emisi Gas Rumah Kaca          101-102

               E-03     Konsumsi Energi Listrik                  98-100

               E-04     Konsumsi Air                             105
Lingkungan
               E-05     Limbah yang Dihasilkan                   105-107
                        Komitmen Perusahaan untuk Mencapai
               E-06                                              -
                        Target Net Zero Emission

                        Komitmen Perusahaan untuk
               E-07                                              36-39-103
                        mengurangi Emisi Gas Rumah Kaca

               S-01     Kesetaraan Gender                        43-119-129-138
                        Pegawai Berdasarkan Gender dan
               S-02                                              120-122
                        Kelompok Umur
               S-03     Tingkat Pergantian Pegawai               124-125

               S-04     Jumlah Pegawai Sementara                 121

               S-05     Pelatihan dan Pengembangan Pegawai       126-128

               S-06     Jumlah Kecelakaan Kerja                  134
                        Kejadian Pelanggaran Hak Asasi
               S-07                                              117
                        Manusia
Sosial                  Kebijakan Pelecehan Seksual dan/atau
               S-08                                              80-81-119
                        Non-diskriminasi

               S-09     Kebijakan Mengenai Hak Asasi Manusia     43

                        Kebijakan Pekerja Anak dan/atau
               S-10                                              120
                        Pekerja Paksa

                        Kebijakan Mengenai Kesehatan dan
                        Keselamatan Kerja serta Lingkungan
               S-11                                              133
                        Kerja yang Aman dan Layak diberikan
                        Kepada Seluruh Karyawan

               S-12     Pencegahan Konflik Kepentingan           115-116
Page 9
                                   Keberagaman Manajemen dan
                       G-01                                                 61-62
                                   Independensi
                                   Total Kehadiran Direksi dan Komisaris ke
                       G-02                                                 -
                                   Rapat Dewan
                                   Kebijakan Pemisahan Chairman of the
                       G-03                                                 60
                                   Board dan CEO
                                   Kebijakan Penilaian Dewan Direksi dan
                       G-04                                                 63-64
                                   Komisaris
                                   Kebijakan Pelatihan Dewan Direksi dan
Tata-kelola            G-05                                                 68-69
                                   Komisaris

                       G-06        Kriteria Khusus Pemilihan Dewan          60-61

                       G-07        Kode Etik dan/atau Anti-Korupsi          76-79

                                   Kebijakan Perlakuan Adil terhadap
                       G-08                                                 -
                                   Pemegang Saham

                       G-09        Pencegahan Konflik Kepentingan           79-80




 Standar Internasional yang Diacu dan Verifikasi Pihak Ketiga



   Keselarasan dengan kerangka pelaporan keberlanjutan

    X   Ya             Tidak


             X   GRI

                 TCFD

                 CDP

                 IFRS S1

                 IFRS S2

                 SASB

                 Others, please specify




   Assurance dan validasi pihak ketiga

    X   Ya




             Nama pihak ketiga                          Lingkup pekerjaan


   PT Moores Rowland Indonesia               Energi dan Emisi (GHG Scope 1 dan 2)




Informasi Lain

Dokumen Laporan Tahunan dan Laporan Keberlanjutan dapat pula diakses melalui link di bawah ini:
https://iif.co.id/en/reports/sustainability-reports https://iif.co.id/en/reports/annual-reports




Demikian untuk diketahui.
Page 10
Hormat Kami,
PT Indonesia Infrastructure Finance




Suli Indah Lestari

Head of Legal & Corsec




PT Indonesia Infrastructure Finance
Gedung Prosperity Tower Lantai 53-55, SCBD, Jl. Jend. Sudirman Kav. 52-53,
Telepon : 02150826600, Fax : 02150826601, www.iif.co.id



Nama Pengirim                         Suli Indah Lestari

Jabatan                               Head of Legal & Corsec
Tanggal dan Waktu                     30-04-2026 18:26

Lampiran                          1. S.0837 - AR SR IDX.pdf


                                  2. AR IIF 2025.pdf


                                  3. Impact Report.pdf


                                  4. SR PT IIF 2025.pdf


Dokumen ini merupakan dokumen resmi PT Indonesia Infrastructure Finance yang tidak memerlukan tanda tangan
    karena dihasilkan secara elektronik oleh sistem pelaporan elektronik. PT Indonesia Infrastructure Finance
                   bertanggung jawab penuh atas informasi yang tertera didalam dokumen ini.
Page 11
Go To Indonesian Page

 Letter / Announcement No.            S.0837/IV/IIF/2026

 Issuer Name                          PT Indonesia Infrastructure Finance

 Issuer Code                          IIFF

 Attachment                           4

 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 30 April 2026

The information referred above has been published on the Company’s website www.iif.co.id 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?                                  No




                              Name                                          Total emission (tCO2e)


Category 1: Direct GHG emissions and removals


 Direct emissions from stationary combustion                                            0

 Direct emissions from mobile combustion                                               48,78

 Direct emissions from processes                                                        0

 Direct fugitive emissions                                                              0

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

 Total Direct Emissions (Scope 1)                                                      48,78


Category 2: Indirect GHG emissions from imported energy
Page 12
 Indirect emissions from imported/purchased electricity
                                                                            376,52
 consumption


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


 Total Indirect Emissions (Scope 2)                                         376,52


Category 3: Indirect GHG emissions from transportation


 Upstream transport and distribution                                           0

 Business travels                                                            33,04

 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                                                                98.302

 Use of sold products                                                          0

 End of life treatment of sold products                                        0

 Downstream franchises                                                         0

 Downstream leased assets                                                      0


 Processing of sold products                                                   0


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

 Total GHG Emissions (Scope 1 and 2)                                              98.335,04

Total GHG Emissions (Scope 1 and 2)                                                   425,3

Total GHG Emissions (Scope 1, 2 and 3)                                            98.760,34

Offsets/Credits                                                                        0

REC Purchases (kWh)                                                                 376.522



                                            Total scope 1 and 2 emissions produced per
 E-02   GHG Emissions Intensity                                                                  308
                                            revenue of listed compant (tCO2e/Rp)
                                            Total amount of energy directly consumed
                                                                                               376.522
                                            (kWh or J)
                                            Total amount of energy indirectly consumed
 E-03   Electricity Consumption                                                                   0
                                            (kWh or J)

                                            Total energy consumption (kWh or J)                376.522


 E-04   Water Consumption                   Total water consumed (m3)                             0


 E-05   Waste Generation                    Total waste generated (ton)                         0,235



 E-06 Company commitment to Net Zero Emission Target
 Does the Company have a net zero emission target commitment?                  No

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

 Please provide a brief description and a link to documentation explaining the Company’s commitment in
 achieving net zero emission target.

  The company has not yet established its own net zero emission target however, through RAKB, IIF is fully
  committed to contributing to Indonesia national target of achieving net zero emissions by 2060.


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



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




Yes


Steps that have been taken and emission reductions that have been achieved compared to the previous year
Page 14
The Company is in the process of setting targets and demonstrates a commitment to reducing emissions. The
Company has implemented several initiatives, including awareness campaigns promoting more prudent use of
electronic devices and regulating the use of air conditioning in meeting rooms when not in use. This culture of
energy efficiency is communicated across all levels of the Company and supported by close collaboration
between the General Affairs Division and office cleaning staff. In addition, the Company continues to support
emissions reductions from employee mobility by organizing World Sustainable Transport Day to encourage the
use of public transportation. The Company has also purchased Renewable Energy Certificates (REC PLN) from
the Cirata Hydropower Plant project, underscoring its dedication to the clean energy transition while contributing
to the development of the REC market in Indonesia.

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      34                         21,83 %                     34                          21,83 %

 Mid-level        28                         23,94 %                     21                          19,72 %

 Senior-level     13                         14,79 %                     10                          9,15 %

 Executive-level 4                           7,04 %                      1                           2,82 %

 Total Pegawai    1                          7,04 %                      76                          53,52 %


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           7            6          0             0          0           0           0          0         0

 25-35           20           24         7             5          0           0           0          0         0

 35-45           2            3          19            3          5           5           0          0         0

 45-55           2            1          2             3          6           4           1          1         1

 >55             0            0          0             0          2           1           3          0         3


S-03 Employees Turnover

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

 Number of employees resigned        16 Employees                                 11,03 %


 Number of newly appointed
                                     10 Employees                                 6,9 %
 Employees


S-04 Temporary Worker

                                             Number of employees                                  Percentage
                                              (in reporting year)                             (in reporting year)
Page 15
Total company headcount held
by contractors and/or                0 Employees                               0%
consultants


S-05 Employee Training and Development


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

45,18 hours/employee                 142                                       100 %


S-06 Injury Rate


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

0                                                    0%


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 has policies on non-discrimination and zero tolerance for sexual harassment. It provides two-
    way communication channels as well as mechanisms for reporting incidents of intimidation, discrimination,
    harassment, and suspected fraud or unlawful acts, which can be submitted through the Company
    Whistleblowing System (WBS) System. As a concrete expression of its anti-discrimination commitment, the
    Company refers to the conventions of the International Labour Organization (ILO), which prohibit all forms of
    discrimination based on race, skin color, gender, religion, political views, descent, social origin, or any other
    distinguishing factors.

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

    The Company integrates respect for human rights into its corporate strategic policies. This commitment
    includes policies on employee welfare (benefits), leave entitlements, and gender equality based on the
    principle of fairness. In its operational and project-level activities, the Company ensures the protection of
    labor rights, decent working conditions, and respect for indigenous communities as part of its social and
    humanitarian responsibility.
S-10 Does the company have a policy regarding child labor and/or forced
                                                                                       Yes
labor?
    The Company implements rigorous environmental and social risk management to uphold workers rights,
    eliminate forced and child labor, and foster a safe and inclusive working environment. Through Principle No.
    2 of its Social and Environmental Management System (SEMS), the Company strictly prohibits borrowers
    from employing underage workers in exploitative or hazardous conditions, as well as any form of forced
    labor.

    https://iif.co.id/en/social-and-environment/management-systems
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?
Page 16
  The Company implements an Occupational Health and Safety Management System (SMK3) that covers all
  employees (100%) as well as relevant parties operating within the Company work environment, including the
  IIF office operational areas. Institutionally, this system is managed through a clear organizational structure
  with direct reporting lines to the President Director, ensuring top management commitment to OHS
  implementation. One tangible manifestation of the Company OHS management system is the establishment
  of a Floor Warden and First Aider Team based on Decree No. 5/LEG-SKDir/IIF/VII/2025, enacted on 16 July
  2025. This team serves as a mitigation measure for workplace emergency risks and also complies with
  recommendations from the building management.
Corporate Social Responsibility (CSR)


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

  Throughout 2025, the Company consistently carried out various Corporate Social and Environmental
  Responsibility (CSR) initiatives aimed at delivering positive impacts on society and the environment.
  Through a range of structured programs, the Company remains committed to supporting sustainable
  development and improving the quality of life of surrounding communities. The Company implemented five
  (5) CSR programs, which are described in detail in the Sustainability Report, with a total expenditure of IDR
  505 million.

C. Governance Performance


 G-01 Board Diversity and Independence


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

Commissioners         0                     6                     2                     3
Directors             0                     4                     1                     0


 G-02 Board Meeting Attendance



                               Number of board meetings          Percentage of board meeting
                                  (in reporting year)           attendances (in reporting year)
Director Attendance to
                              27                               99 %
Board Meetings

Comissioner Attendance to
                              7                                100 %
Board Meetings



  Other governmental-related policy


G-03 Does the company has a policy regarding separation of the
                                                                                  Yes
Chairman of the Board and CEO?
  Within the Company governance structure, the President Commissioner does not concurrently hold a
  position as a senior executive within the Company. This separation of roles between oversight and
  management functions is implemented to maintain independence, prevent conflicts of interest, and ensure
  objective and accountable decision-making. The composition of the Company highest governance body and
  its committees consists of executive and non-executive members who meet independence criteria, taking
  into account tenure, representation of underrepresented social groups, and stakeholder representation. The
  appointment of members also considers competencies relevant to managing economic, environmental, and
  social impacts.

G-04 Does the company has a policy regarding board appraisal?                     Yes
Page 17
 The performance assessment of the Board of Commissioners and the Board of Directors, both collectively
 and individually, is conducted annually through a self-assessment method. This evaluation is based on the
 achievement of Key Performance Indicators KPIs, which cover economic, social, and environmental
 aspects, as well as compliance with regulations and the Company Articles of Association. The results of the
 Board of Commissioners performance assessment are submitted to the President Commissioner.
 Meanwhile, the results of the Board of Directors assessment are submitted to the Board of Commissioners
 for further evaluation by the President Commissioner based on recommendations from the Nomination and
 Remuneration Committee NRC. In addition to being a form of accountability to shareholders, the results of
 this evaluation serve as a reference for enhancing leadership performance and as a basis for the NRC in
 recommending for the reappointment of Board members as well as in determining the remuneration
 structure.
G-05 Does the company has a policy regarding board training and
                                                                                          Yes
development?
 he Board of Commissioners, the Board of Directors, the Social and Environmental Division (SED), and all
 work units responsible for implementing sustainability regularly participate in training and capacity-building
 programs in sustainable finance, environmental, social, and governance (ESG), as well as environmental
 and social risk management. Enhancing collective knowledge on sustainability issues is part of the
 implementation of a High Performance Organization (HPO), aimed at strengthening the client base and
 reinforcing the Company position as a pioneer in project financing that integrates ESG principles. This
 commitment is further supported by an empowering and collaborative work culture that fosters innovation
 and organizational agility. Through the integration of strong human capital competencies and a dynamic
 work culture, the Company is confident in its ability to sustain growth and achieve long-term business
 success. The training programs attended by the Board of Commissioners, Board of Directors, directorates,
 and relevant employees are reported in detail in the Sustainability Report.
G-06 Does the company has a criteria regarding board appointment and
                                                                                          Yes
re-election?
 The nomination process for the Board of Commissioners and/or the Board of Directors has been aligned
 with applicable regulations, including the provisions set out in the Company Articles of Association and
 POJK No. 33/POJK.04/2014 concerning the Board of Directors and Board of Commissioners of Issuers or
 Public Companies, as well as other applicable laws and regulations. For independent commissioners, the
 Company ensured that the criteria and selection process are consistently aligned with the latest governance
 standards, including compliance with POJK No. 48 Tahun 2024 regarding the Criteria for Independent
 Commissioners. The implementation of these regulations underscores the Company commitment to
 strengthening objective and independent supervisory functions to maintain the integrity of corporate
 governance across all operational aspects.
G-07 Does the company has a policy regarding ethics and/or anti-
                                                                                          Yes
corruption?
 he implementation of the Company Code of Conduct serves as an ethical guideline governing relationships
 among management, employees, and stakeholders, while supporting the implementation of Good Corporate
 Governance. The contents of the Company Code of Conduct include: (i) conducting business legally and
 ethically, (ii) information policy, internal control, and financial reporting, (iii) conflicts of interest, (iv) electronic
 resources policy, (v) information security and confidentiality policy, (vi) internal control, financial reporting,
 document retention, and audit policy, (vii) respect for individuals, communities, and privacy policy, and (viii)
 conduct with business partners and third parties. Detailed explanations of each element of the Company
 Code of Conduct are provided in the Company Annual Report under the Corporate Governance section. The
 Company also enforces a strict gratuities policy, prohibiting employees from accepting gifts in the form of
 cash or otherwise with a value exceeding USD 100 or IDR 1,500,000. This threshold is periodically reviewed
 and revised by the Board of Directors to ensure its continued relevance.
G-08 Does the company has a policy regarding equitable treatment of
                                                                                          No
shareholders?

 None

G-09 Does the company have a policy regarding the obligations of
                                                                                          Yes
directors/commissioners to prevent conflicts of interest?
 The Company implements a conflict of interest management policy based on its Code of Ethics, which
 stipulates that all Company personnel and their representatives must be free from any conflicts of interest
 that could influence their decisions, objectivity, or loyalty to the Company. The Company ensures that the
 Board of Commissioners, Board of Directors, and employees understand and are committed to
 implementing the Code of Ethics. Enforcement of the Code of Ethics is carried out by the Board of
 Commissioners and the Board of Directors as part of efforts to mitigate potential conflicts of interest. The
Page 18
 Company has established comprehensive procedures to identify and manage conflicts of interest related to
 its operational activities, products, and services. The Company policy framework includes: (i) Operational
 Manual Code of Ethics, Policy Implementation Procedures (PIP) on Managing Potential Conflicts of Interest
 in Investment Transactions and Advisory Mandates, and (ii) Policy on the Management of Potential Conflicts
 of Interest in Loans and Equity Investments.

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           101-104

                E-02     Greenhouse Gas Emission Intensity        101-102

                E-03     Electricity Consumption                  98-100

                E-04     Water Consumption                        105
Environment
                E-05     Waste Generated                          105-107
                         Company Commitment to Achieving Net
                E-06                                              -
                         Zero Emission Target

                         Company Commitment to Reduce
                E-07                                              36-39-103
                         Emission

                S-01     Gender Equality                          43-119-129-138

                S-02     Employees by Gender and Age Group        120-122

                S-03     Employee Turnover Rate                   124-125

                S-04     Number of Temporary Officers             121

                S-05     Employee Training and Development        126-128

                S-06     Number of Work Accidents                 134

                S-07     Human Rights Violation Incidents         117

Social                   Sexual Harassment and/or Non-
                S-08                                              80-81-119
                         Discrimination Policy

                S-09     Policy on Human Rights                   43

                S-10     Child Labor and/or Forced Labor Policy   120


                         Occupational Health and Safety Policy
                S-11     and Safe and Secure Work Environment     133
                         are provided to all employees.

                S-12     Corporate Social Responsibility          115-116
Page 19
                                  Management Diversity and
                    G-01                                                       61-62
                                  Independence
                                  Total Attendance of Directors and
                    G-02                                                       -
                                  Commissioners to Board Meetings
                                  Chairman of the Board and CEO
                    G-03                                                       60
                                  Separation Policy
                                  Board of Directors and Commissioners
                    G-04                                                       63-64
                                  Assessment Policy
                                  Board of Directors and Commissioners
Governance          G-05                                                       68-69
                                  Training Policy

                    G-06          Special Criteria for Election of the Board   60-61

                    G-07          Code of Ethics and/or Anti-Corruption        76-79

                    G-08          Fair Treatment Policy for Shareholders       -

                    G-09          Conflict of Interest Prevention Policy       79-80




 Referenced International Standards and Third Party Verification



   Alignment with sustainability reporting framework

    X   Yes          No


              X   GRI

                  TCFD

                  CDP

                  IFRS S1

                  IFRS S2

                  SASB

                  Others, please specify


 null


   Third-party assurance and/or validation

    X   Yes




 Name of third-party service provider                     Scope of Work


    PT Moores Rowland Indonesia              Energi dan Emisi (GHG Scope 1 dan 2)




Other Information:

Both Annual Report and Sustainability Report may be accessed through the following links:
https://iif.co.id/en/reports/sustainability-reports https://iif.co.id/en/reports/annual-reports




Thus to be informed accordingly.
Page 20
Respectfully,
PT Indonesia Infrastructure Finance




Suli Indah Lestari

Head of Legal & Corsec




PT Indonesia Infrastructure Finance
Gedung Prosperity Tower Lantai 53-55, SCBD, Jl. Jend. Sudirman Kav. 52-53,
Phone : 02150826600, Fax : 02150826601, www.iif.co.id



Sender Name                           Suli Indah Lestari

Function                              Head of Legal & Corsec

Date and Time                         30-04-2026 18:26

Attachment                         1. S.0837 - AR SR IDX.pdf


                                   2. AR IIF 2025.pdf


                                   3. Impact Report.pdf


                                   4. SR PT IIF 2025.pdf


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

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Published30 Apr 2026
Pages20
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linked person Suli Indah Lestari · Head of Legal & Corsec p.10 ×5
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unresolved — Emisi fugitive langsung p.1
unresolved — Total Emisi Langsung (Scope 1) p.1
unresolved org PT Moores Rowland Indonesia p.9 ×2
unresolved org PT Indonesia Infrastructure Finance Suli Indah Lestari Head p.10 ×2
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unresolved — Direct emissions from processes p.11
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