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 Nomor Surat                        04/CS/ITMA/IV/2026

 Nama Perusahaan                    SUMBER ENERGI ANDALAN Tbk

 Kode Emiten                        ITMA

 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? (Tidak)



Informasi sebagaimana dimaksud di atas telah dimuat pada Situs Web Perseroan di alamat link www.energi-
andalan.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?                                               Tidak

 Batasan Organisasi                                                          Ekuitas


 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                                   356

  Emisi langsung dari pembakaran bergerak                                     0

  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)                                             356
Page 2
Kategori 2: Emisi GRK tidak langsung dari energi yang diimpor/dibeli



 Emisi tidak langsung dari konsumsi Listrik yang
                                                                         10.916
 diimpor/dibeli


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


 Total Emisi Tidak Langsung (Scope 2)                                    10.916


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)                                                      11.272

Total Emisi GRK (Scope 1, 2 and 3)                                                   11.272

Offsets/Credits                                                                        0

Pembelian Renewable Energy Certificate (REC) (kWh)                                     0



                                           Total emisi dari Scope 1 dan 2 per unit
 E-02   Intensitas Emisi GRK                                                                   0,00533
                                           pendapatan Perusahaan Tercatat
                                           Jumlah total energi yang dikonsumsi secara
                                                                                                  0
                                           langsung (kWh or J)
                                           Jumlah total energi yang dikonsumsi secara
 E-03   Konsumsi Energi listrik                                                               14.102.992
                                           tidak langsung (kWh or J))

                                           Total konsumsi energi (kWh or J)                   14.102.992


 E-04   Konsumsi Air                       Total konsumsi air (m3)                             45.128


 E-05   Limbah yang dihasilkan             Total limbah yang dihasilkan (ton)                   23,56



 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
                                                                                2060
 dipublikasi?
 Mohon berikan deskripsi ringkas penjelasan dan tautan ke dokumentasi yang menjelaskan komitmen
 pencapaian target Net zero emission Perusahaan.
  Bergerak dalam bidang pertambangan dan energi, Perseroan menyadari bahwa aktivitas operasionalnya
  menimbulkan potensi kerusakan lingkungan. Oleh karena itu, Perseroan memiliki komitmen kuat untuk
  menjaga pelestarian lingkungan dengan turut serta dalam mendukung program mewujudkan no emisi atau
  Net Zero Emission (NZE).

 E-07 Komitmen Perusahaan untuk mengurangi Emisi Gas Rumah Kaca (Emission Reduction)
 Apakah Perusahaan memiliki komitmen mengurangi emisi?                          Ya
                                                                                29 %
 Target pengurangan emisi GRK
                                                                                314.000.000 (tCO2e)
 Tahun target untuk penurunan emisi GRK?                                        2030



Apakah perusahaan memiliki manajemen yang mengawasi pengendalian iklim?


Tidak

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


Perseroan bersama Entitas Asosiasi melakukan pengendalian kebisingan dan emisi gas buang melalui
pengukuran tingkat kebisingan di sekitar terminal khusus serta pemeliharaan rutin terhadap genset. Selain itu,
Perseroan mengupayakan penggunaan genset dengan tingkat kebisingan rendah serta penempatannya di
dalam ruangan yang dilengkapi dengan peredam suara guna meminimalkan dampak terhadap lingkungan
sekitar.

Perseroan berkomitmen untuk turut serta dalam upaya pemerintah mengurangi emisi gas rumah kaca, dengan
target pengurangan emisi GRK sebesar 29% atau setara dengan 314 juta ton. Komitmen ini ditunjukan melalui
program penghematan energi yang berfungsi untuk mengurangi emisi gas rumah kaca yang dihasilkan oleh
aktivitas operasional Perseroan.




B. Kinerja Sosial (Social Performance)

S-01 Kesetaraan Gender


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

 Entry-level           5                      14,29 %                   1                   2,86 %

 Mid-level             15                     42,86 %                   7                   20 %

 Senior-level          1                      2,86 %                    1                   2,86 %

 Executive-level       5                      14,29 %                   0                   0%

 Total Pegawai         20                     74,29 %                   9                   25,71 %


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             0           0          0             0       0           0         0          0         0

 25-35             5           1          2             5       0           0         0          0         13

 35-45             0           0          7             2       1           0         0          0         10

 45-55             0           0          6             1       0           5         0          0         12

 >55               0           0          0             0       0           0         0          0         0


S-03 Tingkat Pergantian Pegawai

                                       Jumlah Pegawai (dalam tahun              Percentage Pegawai (dalam tahun
                                               pelaporan)                                 pelaporan)
 Jumlah Pegawai
 resign/Pemutusan Hubungan           3 Pegawai                                  8,57 %
 Kerja
 Jumlah Pegawai Baru/pengganti       2 Pegawai                                  5,71 %
Page 5
S-04 Jumlah Pegawai Sementara

                                        Jumlah Pegawai (dalam tahun    Percentage Pegawai (dalam tahun
                                                pelaporan)                       pelaporan)
Jumlah Pegawai perusahaan
yang dipegang oleh kontraktor      17 Pegawai                          48,57 %
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

 27 jam/pegawai                    13                                  37,14 %


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 menjunjung tinggi prinsip kesetaraan bagi seluruh karyawan dengan memastikan tidak adanya
  praktik diskriminasi di lingkungan kerja. Bersama Entitas Asosiasi,Perseroan menerapkan prinsip non-
  diskriminasi, khususnya dalam proses rekrutmen yang berfokus pada kompetensi dan kualifikasi calon
  karyawan. Proses tersebut dilaksanakan tanpa membedakan jenis kelamin, suku, ras, etnis, warna kulit,
  status sosial, afiliasi atau ideologi, maupun latar belakang lainnya.

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

  Dalam menjalankan seluruh aktivitas operasional, mulai dari eksplorasi, penambangan, pemrosesan, hingga
  penutupan, Perseroan berkomitmen untuk menghormati, melindungi, dan mematuhi ketentuan hukum serta
  prinsip-prinsip Hak Asasi Manusia (HAM). Komitmen Perseroan terhadap HAM tercermin melalui tidak
  adanya pelanggaran HAM yang terjadi
  dilingkungan Perseroan.

 S-10 Perusahaan memiliki kebijakan mengenai pekerja anak dan/atau
                                                                             Ya
 pekerja paksa?
  Perseroan menjunjung tinggi Hak Asasi Manusia di lingkungan kerja. Perseroan dan Entitas Asosiasi
  dengan tegas melarang praktik kerja paksa dan pekerja anak di bawah umur. Hal ini dilakukan dengan
  mengacu pada UU No. 13 tahun 2003 tentang Ketenagakerjaan dan Konvensi ILO 1957 tentang
  Penghapusan Kerja Paksa.
 S-11 Perusahaan memiliki kebijakan perusahaan mengenai kesehatan dan
 keselamatan kerja serta lingkungan kerja yang aman dan layak diberikan Ya
 kepada seluruh karyawan?
Page 6
 Perseroan secara konsisten menerapkan prinsip keselamatan dan kesehatan kerja (K3) dalam setiap
 aktivitas operasional. Perseroan bersama Entitas Asosiasi menempatkan K3 sebagai prioritas utama
 dengan tujuan mencapai zero accident. Penerapan prinsip K3 dilakukan untuk memastikan lingkungan kerja
 yang aman, nyaman, dan sehat sehingga mendukung kinerja karyawan secara optimal.

 Perseroan dan Entitas Asosiasi meyakini bahwa penerapan K3 yang baik berkontribusi terhadap
 peningkatan produktivitas, profitabilitas, serta menjaga reputasi dan kepercayaan pelanggan. Untuk itu,
 Perseroan menyediakan berbagai fasilitas pendukung keselamatan, antara lain CCTV, sistem alarm,
 sprinkler, smoke detector, APAR, kotak P3K, hydrant, fire blanket, serta penunjuk jalur evakuasi.


Corporate Social Responsibility (CSR)


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

 Perseroan telah merealisasikan 18 program CSR dengan biaya CSR sebesar USD USD12.127,52.


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                     2                  0                     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




 Kebijakan mengenai manajemen lainnya

G-03 Perusahaan memiliki kebijakan mengenai pemisahan Chairman of
                                                                           Tidak
The Board dan CEO?
 Manajemen Perseroan terdiri dari Dewan Komisaris dan Direksi tanpa ada CEO di dalamnya. Dengan
 begitu Perseroan tidak memiliki kebijakan pemisahan Chairman of the Board dan CEO.
G-04 Perusahaan memiliki kebijakan penilaian dewan direksi dan
                                                                            Ya
komisaris
 Perseroan telah menerapkan kebijakan penilaian kinerja Dewan Komisaris dan Direksi. Penilaian kinerja
 Dewan Komisaris dan Direksi dilakukan setiap tahun dengan menggunakan metode penilaian mandiri (self
 assessment) yang dilakukan oleh masing-masing anggota Dewan Komisaris dan Direksi.

 Proses penilaian dilakukan dengan mengevaluasi kinerja dan kontribusi yang diberikan oleh organ-organ
 pendukung Dewan Komisaris dan Direksi. Efektivitas pelaksanaan tugas dan tanggung jawab sebagaimana
 tercantum dalam Board Manual, serta pencapaian target-target Key Performance Indicators (KPI) Dewan
 Komisaris dan Direksi. Hasil penilaian kemudian disajikan dalam laporan dan diberikan kepada Dewan
Page 7
 Komisaris untuk ditinjau dan mendapatkan persetujuan akhir. Selanjutnya, laporan penilaian kinerja tersebut
 disampaikan pada RUPST dan RUPSLB sebagai
 bentuk tanggung jawab Dewan Komisaris dan Direksi kepada pemegang saham. Pemegang Saham akan
 memberikan
 penilaian atas pencapaian pelaksanaan tugas dan tanggung jawab Dewan Komisaris dan Direksi selama
 tahun buku.



G-05 Perusahaan memiliki kebijakan pelatihan dewan direksi dan
                                                                               Ya
komisaris
 Perseroan telah menyusun kebijakan terkait pengembangan kompetensi Dewan Komisaris sebagai bentuk
 dukungan terhadap penguatan kapasitas dan kompetensi dalam menjalankan fungsi pengawasan dan
 pemberian nasihat.

 Perseroan menetapkan kebijakan peningkatan kompetensi bagi Direksi sebagai bentuk dukungan terhadap
 penguatan kapasitas dan kompetensi yang dimiliki. Perseroan memberikan dukungan dan kebebasan bagi
 Direksi untuk mengikuti kegiatan peningkatan kompetensi seperti pelatihan, seminar, workshop dan
 kegiatan lainnya.



G-06 Kriteria khusus yang digunakan untuk pemilihan dewan direksi dan
                                                                               Ya
komisaris
 Kriteria pemilihan Komisaris mengacu pada Peraturan Otoritas Jasa Keuangan Nomor 33/POJK.04.2014
 tentang Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik.

G-07 Perusahaan memiliki kebijakan mengenai kode etik dan/atau anti-
                                                                               Ya
korupsi?
 Kode Etik merupakan prinsip dan norma yang menjadi pedoman bagi Perseroan dalam berperilaku secara
 profesional, etis, dan bertanggung jawab. Penerapan Kode Etik tersebut turut mendukung peningkatan
 kualitas tata kelola perusahaan serta menjaga integritas dalam setiap aktivitas bisnis. Penerapan kode etik
 yang baik mampu meningkatkan kepercayaan pemangku kepentingan dan mempertahankan reputasi positif
 Perseroan. Kode etik bertujuan untuk memastikan bahwa setiap tindakan yang dilakukan sejalan dengan
 standar moral, hukum, serta budaya kerja yang berlaku.

 Kode Etik Perseroan diberlakukan kepada seluruh insan Perseroan tanpa terkecuali. Apabila terdapat insan
 Perseroan yang melakukan pelanggaran Kode Etik maka akan ditindak tegas sesuai dengan peraturan
 perundangan yang berlaku.

 Dalam rangka mencegah maupun mengatasi berbagai bentuk korupsi, Perseroan dan Entitas Asosiasi
 menjalankan kebijakan anti korupsi yang tercantum dalam Kode Etik Perusahaan (Code of Conducts).
 Adapun penerapan kebijakan anti korupsi dilakukan melalui sosialisasi Komunikasi Anti Korupsi melalui
 email pengingat ke seluruh elemen manajemen maupun karyawan Perseroan dan Entitas Asosiasi.

G-08 Perusahaan memiliki kebijakan mengenai perlakuan adil terhadap
                                                                               Ya
Pemegang Saham?
 Selain kepada karyawan, Perseroan juga menjamin kesetaraan dan keadilan bagi seluruh pemegang
 saham, termasuk pemegang saham minoritas. Setiap hak pemegang saham dilindungi, antara lain hak atas
 informasi, hak suara dalam Rapat Umum Pemegang Saham (RUPS), serta hak atas pembagian dividen
 sesuai ketentuan yang berlaku, sehingga seluruh pemegang saham dapat berpartisipasi secara adil dalam
 pengambilan keputusan strategis perusahaan.

G-09 Perusahaan memiliki kebijakan mengenai kewajiban
                                                                               Ya
direksi/komisaris untuk mencegah adanya konflik kepentingan?
 Perseroan menerapkan kebijakan konflik kepentingan guna memastikan setiap pengambilan keputusan
 dilakukan secara objektif dan bebas dari pengaruh pribadi yang dapat merugikan perusahaan. Pelibatan
 pemangku kepentingan memiliki 3 (tiga) kriteria di antaranya legitimacy (keabsahan), proximity (kedekatan
 fisik), urgency (keadaan yang mendesak).
Page 8
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           182

               E-02     Intensitas Emisi Gas Rumah Kaca        182

               E-03     Konsumsi Energi Listrik                180-181

               E-04     Konsumsi Air                           184-185
Lingkungan
               E-05     Limbah yang Dihasilkan                 182-184
                        Komitmen Perusahaan untuk Mencapai
               E-06                                            179
                        Target Net Zero Emission

                        Komitmen Perusahaan untuk
               E-07                                            182
                        mengurangi Emisi Gas Rumah Kaca

               S-01     Kesetaraan Gender                      72
                        Pegawai Berdasarkan Gender dan
               S-02                                            69
                        Kelompok Umur
               S-03     Tingkat Pergantian Pegawai             71

               S-04     Jumlah Pegawai Sementara               70

               S-05     Pelatihan dan Pengembangan Pegawai     70-71-192

               S-06     Jumlah Kecelakaan Kerja                195
                        Kejadian Pelanggaran Hak Asasi
               S-07                                            191
                        Manusia
Sosial                  Kebijakan Pelecehan Seksual dan/atau
               S-08                                            200
                        Non-diskriminasi

               S-09     Kebijakan Mengenai Hak Asasi Manusia   191

                        Kebijakan Pekerja Anak dan/atau
               S-10                                            191
                        Pekerja Paksa

                        Kebijakan Mengenai Kesehatan dan
                        Keselamatan Kerja serta Lingkungan
               S-11                                            195
                        Kerja yang Aman dan Layak diberikan
                        Kepada Seluruh Karyawan

               S-12     Pencegahan Konflik Kepentingan         194-195
Page 9
                                   Keberagaman Manajemen dan
                       G-01                                                 121-122
                                   Independensi
                                   Total Kehadiran Direksi dan Komisaris ke
                       G-02                                                 117-118-125
                                   Rapat Dewan
                                   Kebijakan Pemisahan Chairman of the
                       G-03                                                 170
                                   Board dan CEO
                                   Kebijakan Penilaian Dewan Direksi dan
                       G-04                                                 127-128
                                   Komisaris
                                   Kebijakan Pelatihan Dewan Direksi dan
Tata-kelola            G-05                                                 119-126-127
                                   Komisaris

                       G-06        Kriteria Khusus Pemilihan Dewan         121-122

                       G-07        Kode Etik dan/atau Anti-Korupsi         148-149-172-173

                                   Kebijakan Perlakuan Adil terhadap
                       G-08                                                197
                                   Pemegang Saham

                       G-09        Pencegahan Konflik Kepentingan          170




 Standar Internasional yang Diacu dan Verifikasi Pihak Ketiga



   Keselarasan dengan kerangka pelaporan keberlanjutan

    X   Ya             Tidak


                 GRI

                 TCFD

                 CDP

                 IFRS S1

                 IFRS S2

                 SASB

             X   Others, please specify


        POJK No. 51/POJK.03/2017


   Assurance dan validasi pihak ketiga

                 X     Tidak




Demikian untuk diketahui.


Hormat Kami,
SUMBER ENERGI ANDALAN Tbk
Page 10
ITMA Approver

Approver




SUMBER ENERGI ANDALAN Tbk
Sopo Del Office & Lifestyle Tower B, Lantai 21 Jl. Mega Kuningan Barat III, Lot.10 1-
Telepon : +62 21 50815254, Fax : +62 21 50815253, https://www.energi-andalan.co.



Nama Pengirim                       ITMA Approver

Jabatan                             Approver
Tanggal dan Waktu                   30-04-2026 17:41

Lampiran                           1. 04CSITMAIV2026.pdf


                                   2. AR SR 2025 PT Sumber Energi Andalan Tbk Publikasi.pdf


 Dokumen ini merupakan dokumen resmi SUMBER ENERGI ANDALAN Tbk yang tidak memerlukan tanda tangan
     karena dihasilkan secara elektronik oleh sistem pelaporan elektronik. SUMBER ENERGI ANDALAN Tbk
                   bertanggung jawab penuh atas informasi yang tertera didalam dokumen ini.
Page 11
Go To Indonesian Page

 Letter / Announcement No.            04/CS/ITMA/IV/2026

 Issuer Name                          SUMBER ENERGI ANDALAN Tbk

 Issuer Code                          ITMA

 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? (No)



The information referred above has been published on the Company’s website www.energi-andalan.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?                                                       No

 Organizational Boundaries                                                             Ekuitas



 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                                            356

 Direct emissions from mobile combustion                                                 0

 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)                                                       356


Category 2: Indirect GHG emissions from imported energy
Page 12
 Indirect emissions from imported/purchased electricity
                                                                            10.916
 consumption


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


 Total Indirect Emissions (Scope 2)                                         10.916


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 13
 Other indirect emissions or removals                                                  0

 Total GHG Emissions (Scope 1 and 2)                                                   0

Total GHG Emissions (Scope 1 and 2)                                                  11.272

Total GHG Emissions (Scope 1, 2 and 3)                                               11.272

Offsets/Credits                                                                        0

REC Purchases (kWh)                                                                    0



                                            Total scope 1 and 2 emissions produced per
 E-02   GHG Emissions Intensity                                                                0,00533
                                            revenue of listed compant (tCO2e/Rp)
                                            Total amount of energy directly consumed
                                                                                                  0
                                            (kWh or J)
                                            Total amount of energy indirectly consumed
 E-03   Electricity Consumption                                                               14.102.992
                                            (kWh or J)

                                            Total energy consumption (kWh or J)               14.102.992


 E-04   Water Consumption                   Total water consumed (m3)                           45.128


 E-05   Waste Generation                    Total waste generated (ton)                         23,56



 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?                 2060

 Please provide a brief description and a link to documentation explaining the Company’s commitment in
 achieving net zero emission target.
  Operating in the mining and energy sectors, the Company recognizes that its operational activities have the
  potential to cause environmental damage. Therefore, the Company is strongly committed to preserving the
  environment by participating in supporting the Net Zero Emission (NZE) program.



 E-07 Company Commitment to GHG Emission Reduction Target
 Does the Company commit to reducing GHG emission?                              Ya
                                                                                29 %
 What is the Company’s GHG emission reduction target?
                                                                                314.000.000 (tCO2e)
 Targeted year in achieving GHG reduction target?                               2030



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




No
Page 14
Steps that have been taken and emission reductions that have been achieved compared to the previous year


The Company and its Associated Entities manage noise and exhaust gas emissions through noise level
measurements in the vicinity of the dedicated terminal and through routine maintenance of generators. In
addition, the Company endeavors to use low-noise generators and to position them indoors in rooms equipped
with soundproofing to minimize the impact on the surrounding environment.

The Company is committed to participating in the governments efforts to reduce greenhouse gas emissions, with
a GHG emission reduction target of 29 percent, equivalent to 314 million tons. This commitment is demonstrated
through an energy conservation program aimed at reducing greenhouse gas emissions generated by the
Companys operational activities.


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     5                          14,29 %                     1                         2,86 %

 Mid-level       15                         42,86 %                     7                         20 %

 Senior-level    1                          2,86 %                      1                         2,86 %

 Executive-level 5                          14,29 %                     0                         0%

 Total Pegawai   20                         74,29 %                     9                         25,71 %


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           0           0          0             0          0           0        0           0         0

 25-35           5           1          2             5          0           0        0           0         13

 35-45           0           0          7             1          1           0        0           0         10

 45-55           0           0          6             1          0           5        0           0         12

 >55             0           0          0             0          0           0        0           0         0


S-03 Employees Turnover

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

 Number of employees resigned       3 Employees                                  8,57 %


 Number of newly appointed
                                    2 Employees                                  5,71 %
 Employees
Page 15
S-04 Temporary Worker

                                             Number of employees                             Percentage
                                              (in reporting year)                        (in reporting year)
Total company headcount held
by contractors and/or                17 Employees                              48,57 %
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)

27 hours/employee                    13                                        37,14 %


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 upholds the principle of equality for all employees by ensuring the absence of discriminatory
    practices in the workplace. Together with its Associated Entities, the Company applies a non-discrimination
    principle, particularly in the recruitment process, which focuses on the competencies and qualifications of
    candidates. This process is carried out without distinction based on gender, tribe, race, ethnicity, skin color,
    social status, affiliation or ideology, or any other background.

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

    In conducting all of its operational activities, from exploration, mining, and processing through to closure, the
    Companys committed to respecting, protecting, and complying with the legal provisions and principles of
    Human Rights. The Companys commitment to human rights is reflected in the absence of human rights
    violations occurring within the Companys environment.

S-10 Does the company have a policy regarding child labor and/or forced
                                                                                      Yes
labor?
    The Company upholds Human Rights in the workplace. The Company and its Associated Entities strictly
    prohibit the practice of forced labor and child labor. This is carried out with reference to Law No. 13 of 2003
    on Manpower and ILO Convention 1957 on the Abolition of Forced Labor.
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 consistently applies occupational health and safety (OHS) principles in every operational
  activity. The Company and its Associated Entities place OHS as a top priority with the aim of achieving zero
  accidents. The application of OHS principles is carried out to ensure a safe, comfortable, and healthy work
  environment that supports
  optimal employee performance.

  The Company and its Associated Entities believe that sound OHS implementation contributes to
  improvements in productivity and profitability, as well as maintaining the Companys reputation and customer
  trust. To this end, the Company provides various safety support facilities, including CCTV, alarm systems,
  sprinklers, smoke detectors, fire extinguishers (APAR), first aid kits, hydrants, fire blankets, and evacuation
  route signage.


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 has realized 18 CSR programs with CSR costs of USD12.127,52.


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                     2                     0                      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



  Other governmental-related policy


G-03 Does the company has a policy regarding separation of the
                                                                                  No
Chairman of the Board and CEO?
  The Companys management comprises the Board of Commissioners and the Board of Directors, with no
  CEO position within its structure. Accordingly, the Company does not have a policy on the separation of the
  Chairman of the Board and CEO.

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

  The Company has implemented a policy for assessing the performance of the Board of Commissioners and
  Board of Directors. The performance assessment of the Board of Commissioners and Board of Directors is
  conducted annually using a self-assessment method carried out by each member of the Board of
  Commissioners and Board of Directors.
Page 17
 The assessment process involves evaluating the performance and contributions provided by the supporting
 organs of the Board of Commissioners and Board of Directors. This includes the effectiveness of executing
 duties and responsibilities as outlined in the Board Manual, as well as the achievement of Key Performance
 Indicators (KPIs) set for the Board of Commissioners and Board of Directors. The assessment results are
 then presented in a report and submitted to the Board of Commissioners for review and final approval.
 Subsequently, this performance assessment report is presented at the Annual GMS (AGMS) and
 Extraordinary GMS (EGMS) as a form of accountability of the Board of Commissioners and Board of
 Directors to the shareholders. Shareholders will provide an assessment of the performance of the Board of
 Commissioners and Board of Directors in fulfilling their duties and responsibilities during the fiscal year.

G-05 Does the company has a policy regarding board training and
                                                                                   Yes
development?
 The Company has established a policy regarding the competency development of the Board of
 Commissioners as a form of support for strengthening their capacity and competence in performing
 supervisory and advisory functions.

 The Company establishes a policy for enhancing the competencies of the Board of Directors as a form of
 support for strengthening their capacity and existing competencies. The Company provides support and
 freedom for the Board of Directors to participate in competency enhancement activities such as training,
 seminars, workshops, and other activities.

G-06 Does the company has a criteria regarding board appointment and
                                                                                   Yes
re-election?
 The criteria for selecting Commissioners refer to Financial Services Authority Regulation Number 33/POJK.
 04.2014 on the Board of Directors and Board of Commissioners of Issuers or Public Companies.
G-07 Does the company has a policy regarding ethics and/or anti-
                                                                                   Yes
corruption?
 The Code of Conduct consists of principles and norms that serve as guidelines for the Company to behave
 professionally, ethically, and responsibly. Its implementation also supports the enhancement of corporate
 governance quality and maintains integrity in every business activity. A well implemented code of conduct
 can increase stakeholder trust and maintain the Companys positive reputation. The code of conduct aims to
 ensure that every action taken aligns with moral standards, laws, and the prevailing work culture.

 The Companys Code of Conduct applies to all Company personnel without exception. If any personnel
 violate the Code of Conduct, strict action will be taken in accordance with applicable laws and regulations.

 In order to prevent and address all forms of corruption, the Company and its Associated Entities implement
 the anti-corruption policy set out in the Companys Code of Conduct. The implementation of the anti-
 corruption policy is carried out through the dissemination of Anti-
 Corruption Communications via reminder emails to all levels of management and employees of the
 Company and its Associated Entities.




G-08 Does the company has a policy regarding equitable treatment of
                                                                                   Yes
shareholders?
 Beyond employees, the Company also guarantees equality and fairness for all shareholders, including
 minority shareholders.Every shareholders right is protected, including the right to information, voting rights at
 the General Meeting of Shareholders (GMS), and the right to dividend distribution in accordance with
 applicable provisions, thereby enabling all shareholders to participate fairly in the Companys strategic
 decision-making.

G-09 Does the company have a policy regarding the obligations of
                                                                                   Yes
directors/commissioners to prevent conflicts of interest?
 The Company applies a conflict-of-interest policy to ensure that every decision is made objectively and free
 from personal influence that may be detrimental to the Company. Stakeholder engagement is guided by 3
 (three) criteria, namely legitimacy, proximity, and urgency.
Page 18
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           182

                E-02     Greenhouse Gas Emission Intensity        182

                E-03     Electricity Consumption                  180-181

                E-04     Water Consumption                        184-185
Environment
                E-05     Waste Generated                          182-184
                         Company Commitment to Achieving Net
                E-06                                              179
                         Zero Emission Target

                         Company Commitment to Reduce
                E-07                                              182
                         Emission

                S-01     Gender Equality                          72

                S-02     Employees by Gender and Age Group        69

                S-03     Employee Turnover Rate                   71

                S-04     Number of Temporary Officers             70

                S-05     Employee Training and Development        70-71-192

                S-06     Number of Work Accidents                 195

                S-07     Human Rights Violation Incidents         191

Social                   Sexual Harassment and/or Non-
                S-08                                              200
                         Discrimination Policy

                S-09     Policy on Human Rights                   191

                S-10     Child Labor and/or Forced Labor Policy   191


                         Occupational Health and Safety Policy
                S-11     and Safe and Secure Work Environment     195
                         are provided to all employees.

                S-12     Corporate Social Responsibility          194-195
Page 19
                                      Management Diversity and
                        G-01                                                       121-122
                                      Independence
                                      Total Attendance of Directors and
                        G-02                                                       117-118-125
                                      Commissioners to Board Meetings
                                      Chairman of the Board and CEO
                        G-03                                                       170
                                      Separation Policy
                                      Board of Directors and Commissioners
                        G-04                                                       127-128
                                      Assessment Policy
                                      Board of Directors and Commissioners
Governance              G-05                                                       119-126-127
                                      Training Policy

                        G-06          Special Criteria for Election of the Board   121-122

                        G-07          Code of Ethics and/or Anti-Corruption        148-149-172-173

                        G-08          Fair Treatment Policy for Shareholders       197

                        G-09          Conflict of Interest Prevention Policy       170




Referenced International Standards and Third Party Verification



  Alignment with sustainability reporting framework

    X   Yes              No


                      GRI

                      TCFD

                      CDP

                      IFRS S1

                      IFRS S2

                      SASB

              X       Others, please specify


 POJK No. 51/POJK.03/2017


  Third-party assurance and/or validation

                  X      No




Thus to be informed accordingly.


Respectfully,
SUMBER ENERGI ANDALAN Tbk
Page 20
ITMA Approver

Approver




SUMBER ENERGI ANDALAN Tbk
Sopo Del Office & Lifestyle Tower B, Lantai 21 Jl. Mega Kuningan Barat III, Lot.10 1-
Phone : +62 21 50815254, Fax : +62 21 50815253, https://www.energi-andalan.co.id/



Sender Name                         ITMA Approver

Function                            Approver

Date and Time                       30-04-2026 17:41

Attachment                         1. 04CSITMAIV2026.pdf


                                   2. AR SR 2025 PT Sumber Energi Andalan Tbk Publikasi.pdf


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

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Names mentioned 13 people and organisations named in the text · linked when the evidence is strong

linked org SUMBER ENERGI ANDALAN Tbk · Nama Perusahaan p.1 ×24
possible org Otoritas Jasa Keuangan p.7
unresolved — Emisi langsung dari pembakaran stasioner p.1
unresolved — Emisi fugitive langsung p.1
unresolved — Total Emisi Langsung (Scope 1) p.1
unresolved org Approver Approver SUMBER ENERGI ANDALAN Tbk p.10 ×2
unresolved — ITMA Approver · Approver p.10 ×2
unresolved — Direct emissions from stationary combustion p.11
unresolved — Direct emissions from mobile combustion p.11
unresolved — Direct emissions from processes p.11
unresolved — Direct fugitive emissions p.11
unresolved — Total Direct Emissions (Scope 1) p.11
unresolved org Financial Services Authority p.17

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