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DISCLAIMER

The Sustainability Report of PT Bumi Resources Tbk (hereinafter referred to as the “Report”) presents key data
and information relevant to stakeholders. The term “BUMI” as used in this Report refers to PT Bumi Resources Tbk,
“KPC” refers to PT Kaltim Prima Coal, and “Arutmin” refers to PT Arutmin Indonesia, both of which are subsidiaries
of BUMI.

In this Report, quantitative data is presented on a comparative basis over three consecutive years, from 2023
to 2025. Tables and charts display numerical data using English-based units and conversion standards, while
figures presented within the narrative text may follow either English or Indonesian conventions, depending on
the context. This Report also includes disclosures from our previous 2023 Sustainability Report, with certain
information updated to reflect the latest conditions.

Information relating to Environmental, Social, and Governance (ESG) performance, as well as economic
aspects—other than historical facts—may be considered forward-looking statements. Such statements are
generally identifiable by the use of terms such as “vision,” “believe,” “expect,” “plan,” “commit,” “continue,”
and similar expressions. These forward-looking statements are based on current assumptions, expectations,
beliefs, opinions, plans, and objectives, which may result in actual outcomes differing materially from those
expressed. While reasonable efforts have been made to ensure the accuracy of the information presented, the
Company cannot guarantee that actual results will fully align with the stated expectations.
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TABLE OF CONTENTS


                                                        BUMI’s Governance Structure                       58
FOREWORD FROM THE PRESIDENT                       6
DIRECTOR                                                Board of Governance Diversity                     60

2025 SUSTAINABILITY COMMITMENT                    8     Manage Sustainability and Climate Related Risks    61
                                                        and Opportunities

2025 SUSTAINABILITY COMMITMENT                    12    BUMI Sustainability Reporting Team                62
HIGHLIGHTS
                                                        Mechanism for Discussing Sustainability Risks     62
                                                        and Opportunities With the Governance Body

SUSTAINABILITY REPORT 2025                        18    Development of Competencies of Governance         63
                                                        Bodies Related to Sustainable Finance

 Sustainability Milestone 2025                    24    Risk Management System                            64

 Sustainability Reporting                         26    Code of Conduct “The Way We Do Business”          72
                                                        (Version 4.0)
 Ensuring Reporting Credibility                   26
                                                        Communication of Important Issues                 74
 Restatement of Information                       26
                                                        Interaction With Stakeholders                     74
 Material Topics Determination Process            27
 List of Material Topics and Report Boundaries    28   ECONOMIC PERFORMANCE                               78
 Contact Point                                    36
                                                        Management of Material Topics                     80

BUMI AT A GLANCE                                  37    Operational Performance                            81
                                                        Economic Value for Stakeholders                   85
 Company Information                              38    Support for Anticorruption and Antifraud          86
 Vision, Mission and Corporate Values             39    Contribution and Payment to Government            87
 Internalization and Implementation of the Code   41    Empowering Local Suppliers                        87
 of Conduct in Company Operations
                                                        Application of The Sustainability Concept to      89
 Speak Up System as Mechanism for Seeking         42    Suppliers
 Advice and Raising Concerns
                                                        Customer Complaint Handling                       90
 Shareholders Composition                         44
 Subsidiaries Business Units                      45   HUMAN RESOURCES DEVELOPMENT                        92
                                                       PERFORMANCE
 Company Scale                                    46
 Mining Location                                  47    Management of Material Topics: Human              94
                                                        Resources Development
 Company Supply Chain                             48
                                                        Compliance with National and Global Labor         95
 Membership in Associations                       50    Regulations
 Award and Appreciation                           51    Child Labor and Forced Labor                      96
                                                        Human Resource Perfomance                         96
BUMI’S SUSTAINABILITY GOVERNANCE                  57
                                                        Recruitment and Employee Turnover                 103

 BUMI Governance Policies and Procedures          58    Competency Development and Innovation             108
Page 5
 Employee Remuneration, Benefits and                114     Minimization of Environmental Impacts with     173
 Performance Assessment                                     Reclamation and Revegetation of Post-Mining
                                                            Land and Biodiversity Conservation
 Fostering Harmonious Industrial Relations          117
                                                            Management and Utilization of Waste           185
HUMAN RIGHTS RESPECT PERFORMANCE                   120      Environmental Complaint Mechanism              192

 Management of Material Topics                     122    STRENGTHENING CLIMATE                           194
                                                          RESILIENCE
 Human Rights Policy                               123
 Human Rights Due Diligence                                 Mitigation and Adaptation to Climate Change   196
                                                   123
                                                            Impacts
 Human Rights Activities In 2025                   125
                                                            Strategy and Risk Management Pillar            197
 Respect for Human Rights in Business Agreement    126
                                                            Metrics and Targets                           202
 Grievance Mechanism                               127
                                                          SUSTAINABLE COMMUNITY DEVELOPMENT               204
OCCUPATIONAL HEALTH AND SAFETY                     130    AND EMPOWERMENT
PERFORMANCE
                                                            Management of Material Topics: Community      206
 Management of Material Topics                     132      Development and Empowerment
 Occupational Health and Safety Management         133      Pillars of Community Development and          207
 System                                                     Empowerment (CDE) Program
 The Safety of Business Partners                   134      Compliance With Governmental Regulations       211
 OHS Hazard Identification, Risk Assessment, and   134      Community Development and Empowerment         212
 Incident Investigation                                     (CDE) Performance

 OHS Aspects in Collective Labor Agreements                 BUMI Community Development and                212
                                                   138
                                                            Empowerment (CDE) Program 2025
 Occupational Health Services                      139      KPC Community Development and                 216
 OHS Organizational Structure                       141     Empowerment (CDE) Program 2025
                                                            Arutmin Community Development and             227
 OHS Training and Emergency Preparedness           145      Empowerment (CDE) Program 2025
 OHS Performance                                   147      Land and Resource Rights                      238
                                                            Community Grievance Mechanism                 240
ENVIRONMENTAL MANAGEMENT                           150
PERFORMANCE                                                 Relevant SDGs for the Coal Sector             240

 Management of Material Topics                     152    GRI Content Index                               242
 Environmental Management System                   153    POJK NO.51/POJK.03/2017 Standard Index          254
 Energy Management                                 153    IFRS S1 & S2 Content Index                      258
 Energy Management in Mining Operations            158    SASB Content Index                              264
 GHG Emissions Footprint                           160    Independent Assurance Statement                 266
 Air Emissions Management                          166    Feedback Form                                   268
 Water Conservation                                167    Response to Feedback on the Previous Year’s     269
                                                          Sustainability Report
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Foreword             Highlights         About the Report   At a Glance   Governance   Economy      Human Resources




6          Sustainability Report 2025                                                           PT BUMI Resources Tbk
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                   Health and Safety




FOREWORD
                                                                                                          01
(2-22) (POJK51-A.1) (POJK51-D.1) (POJK51-E.5)



                                                                   ADIKA NURAGA BAKRIE
                                                                                PRESIDENT DIRECTOR/CEO




                                                             The year 2025 was an important
                                                             period for us and the entire team at
                                                             PT Bumi Resources Tbk (BUMI) as we
                                                             navigated the dynamic challenges
                                                             of the coal industry. In this situation,
                                                             the Company has maintained
                                                             the resilience of its core business
                                                             while strengthening its position in
                                                             strategic commodities that will play
                                                             an important role in the industry
                                                             going forward. We now place
                                                             sustainability at the core to ensure
                                                             robust, responsible, and long-term
                                                             business growth.




PT BUMI Resources Tbk                                                                    Sustainability Report 2025   7
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FOREWORD FROM THE PRESIDENT
DIRECTOR/CEO
(202-1) (405-2) (POJK51-F.20)


Dear valued stakeholders,
On behalf of the Board of Directors, we express our appreciation for the continued trust and support extended
to PT Bumi Resources Tbk throughout 2025. This year marked an important phase for BUMI as we strengthened
the resilience of our core coal operations while advancing our long-term diversification strategy.

As BUMI expands across commodities and jurisdictions, sustainability is becoming a more practical management
discipline. In 2025, we focused on stronger ESG governance, climate readiness, safety performance, community
impact, and the systems needed to support future minerals growth.

This deepening commitment includes preparation for phased, early adoption of IFRS S1 and IFRS S2 in 2026,
supporting stronger risk management across the Group, our investors and stakeholders.


COMMITMENT AND VALUES OF SUSTAINABILITY
For BUMI, sustainability is embedded in how we manage operations and create long-term value. Our approach
integrates economic performance with environmental management, respect for human rights, workforce
safety, and contributions to communities.

This commitment is reflected in ESG performance improvements implemented during 2025, including stronger
safety management through leading indicators, rainfall and climate resilience planning for operational
continuity, progressive reclamation linked to biodiversity outcomes, and a sharper focus on measurable
investment impact on the communities communities we partner with.

As the Company pursues diversification, sustainability will become a core operational discipline that supports
risk management, business continuity, investor confidence, and long-term performance.


RESPONSE TO SUSTAINABILITY CHALLENGES
The coal industry continues to face structural and market challenges, including commodity price volatility and
the finite nature of resources. In response, BUMI remains focused on maintaining optimal production levels over
the next 10 to 15 years through operational efficiency, resource optimization, and responsible mining practices.

At the same time, the Company has advanced its business diversification strategy. In 2025, BUMI entered the
Australian mineral mining sector through the acquisitions of Wolfram Limited and Jubilee Metals Limited. This
supports the Company’s objective to build a more resilient and diversified portfolio.

Critical minerals such as copper play an important role in supporting the development of clean energy
infrastructure and global electrification value chains. As diversification advances, BUMI is strengthening ESG
governance, risk management, and operating standards across different commodities and jurisdictions.




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SUSTAINABILITY ACHIEVEMENTS 2025

Throughout 2025, BUMI continued to deliver sustainability performance through structured systems, measurable
targets, and operational improvements. The Company’s achievements reflect progress in governance,
economic resilience, environmental management, occupational safety, community development, and climate
readiness.

Together, these improvements demonstrate how BUMI is moving sustainability from reporting into practical
management systems that support both current operations and planned portfolio diversification.


GOVERNANCE PERFORMANCE ACHIEVEMENTS
In 2025, BUMI received the Best Rights and Equitable Treatment of Shareholders award at the IICD Awards 2025,
reflecting the Company’s commitment to protecting shareholders’ rights and interests fairly and transparently.
In addition, BUMI also received the Indonesia Excellence Good Corporate Governance Ethics in Implementing
ESG Strategies for Sustainable Business Operations award in the Energy and Mining category at the Indonesia
Excellence Good Corporate Governance Awards 2025, which affirms the Company’s success in integrating ESG
principles into its business and operational strategies.

The Company maintained robust business ethics through the Code of Conduct, anti-corruption policies, and
the Speak-Up System. Governance improvements also support the Company’s ability to manage a broader
portfolio and meet higher investor expectations.


ECONOMIC PERFORMANCE ACHIEVEMENTS
Throughout 2025, PT Bumi Resources Tbk recorded positive economic performance amid volatility in global
coal prices. The Company achieved production of 74.8 million tons, an increase of 0.2% compared to the
previous year, with sales volume reached 74.6 million tons. The Company recorded revenue of USD1,424.8
million and profit for the year of USD122.3 million, representing a 5% increase in revenue and a 36% increase in
net profit. This performance reflects the effectiveness of operational strategies, disciplined cost management,
and continued focus on business resilience.

To strengthen its capital structure and support sustainable growth, the Company issued Shelf-Registered
Bonds I in three phases during 2025: Phase I totaling IDR350 billion, Phase II totaling almost IDR762 billion,
and Phase III totaling IDR780 billion. These issuances demonstrate prudent long-term financing management
while strengthening investor confidence in the Company’s business prospects.

The Company also contributed to national revenue through tax payments of USD271.7 million and received
recognition as the Largest Tax Contributor from the Special Jakarta Regional Tax Office. This achievement
confirms the Company’s commitment to compliant and transparent business practices.

Beyond direct fiscal contributions, BUMI created wider economic value through employment, partnerships
with national contractors, local supplier development, and economic activity around operational areas. The
Company continues to prioritize local procurement as part of its contribution to regional economic resilience
and inclusive growth.




PT BUMI Resources Tbk                                                                   Sustainability Report 2025   9
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This performance strengthens the Company’s financial position and supports continued investment in
operational improvements, sustainability initiatives, and strategic diversification.


ENVIRONMENTAL AND OCCUPATIONAL SAFETY ACHIEVEMENTS
In 2025, BUMI moved beyond conventional environmental management toward a more performance-driven
approach. The Company strengthened energy efficiency, GHG emissions reduction, progressive reclamation,
biodiversity management, and climate resilience as practical levers to improve operational performance,
strengthen transparency, and support the ESG systems required for a more diversified portfolio.

Throughout 2025, KPC recorded a GHG emissions reduction of 923,460.73 tCO2e, significantly exceeding its
target of 213,480.10 tCO2e and representing a 22% increase compared to the 2024 achievement of 754,884.68
tCO2e. Arutmin achieved a reduction of 132,637 tCO2e, slightly surpassing its target of 130,032 tCO2e. These
achievements were driven by improved fuel consumption efficiency, operational optimization, and revegetation
programs that contributed to carbon sequestration.

A significant contribution to GHG emissions reduction came from energy efficiency improvements at KPC and
Arutmin, which reached 1.3 million GJ and 0.5 million GJ, respectively. These improvements were supported by
equipment optimization, enhanced fuel efficiency, and the use of belt conveyors as a more energy-efficient
alternative to haul trucks.

Notably, in 2025, BUMI began laying the groundwork for more disciplined climate risk management and
future IFRS-aligned disclosure. The Company strengthened its climate risk methodology, data readiness,
and governance framework to support phased early adoption of IFRS S1 and IFRS S2 in 2026. This included
developing a clearer operational baseline for rainfall impacts, reviewing nowcasting trials, and establishing
the basis for more practical climate adaptation measures in mine planning and production management.

The Company established a Rainfall Resilience Task Force to evaluate rainfall detection and nowcasting
technology, with the objective of improving production planning, reducing weather-related downtime, and
strengthening operational safety. These steps mark an important shift from climate risk disclosure toward
operational decision-making.

BUMI advanced the quality of its reclamation and biodiversity management in 2025. Moving beyond hectare-
based compliance reporting, the Company began linking land restoration more directly to ecosystem recovery,
vegetation survival, habitat restoration, erosion control, and post-mining closure assurance.

This is reflected in KPC’s commitment to biodiversity, which accounts towards closure assurance and
ecosystem recovery. Its value lies not only in species counts or conservation activities, but in demonstrating
how reclaimed and protected areas can support habitat recovery, ecological stability, and long-term post-
mining land outcomes.

As of December 2025, KPC had rehabilitated 1,277.29 hectares of land, while Arutmin had reclaimed 328.97
hectares. This provides a stronger basis for demonstrating how reclamation contributes to long-term land
stability, biodiversity outcomes, and responsible mine closure.

Occupational health and safety remain a priority for BUMI. In 2025, the Company took steps to improve the
transparency of its preventive safety culture through the disclosure of broader proactive safety reporting
across all business units. During the reporting period, KPC recorded 6,216 proactive safety reports and Arutmin
recorded 19,191, bringing BUMI’s total to 25,407 reports.




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This demonstrates a maturing safety culture that encourages employees and contractors to report near
misses, potential hazards, traffic-related violations, and unsafe behaviour observations before they develop
into incidents. These reports demonstrate BUMI’s broader preventive safety reporting methodology, capturing
not only near misses but also potential hazards, traffic-related violations, and unsafe behaviour observations.
This wider reporting base provides a stronger view of operational risk and supports earlier intervention before
incidents occur.

The Company will continue to evaluate and strengthen follow-up quality, trend monitoring, corrective action
effectiveness, workforce competency, and safety discipline so that stronger reporting leads to measurable
improvements in safety performance.


SOCIAL PERFORMANCE ACHIEVEMENTS
The Company continued to strengthen social performance through community development, human capital
investment, and respect for human rights.

In 2025, the Company allocated USD7,049,202 to Community Development and Empowerment programs.
These programs supported education, local economic development, MSME capacity, skills development, and
community resilience.

BUMI is also strengthening how community investment programs, including PPM programs, are assessed,
moving beyond expenditure and activity reporting toward clearer outcome indicators, including local economic
participation, livelihoods, skills, and social resilience.




OPPORTUNITIES AND PROSPECTS
The Company views the coming years as a strategic period to strengthen business resilience while preparing
for long-term transformation. BUMI will maintain responsible and efficient coal operations as a core foundation
of cash flow, energy supply, and national economic contribution, while progressively developing a more
diversified natural resources portfolio.

Based on the approved 2026 Work Plan and Budget (RKAB), coal production targets have been set at 53.5
million tons for KPC and 20 million tons for Arutmin, providing a foundation for medium-term operational and
financial stability.

At the same time, BUMI is accelerating diversification into mineral commodities, copper, gold, silver, and bauxite,
and advancing downstream opportunities. These commodities are relevant to electrification, infrastructure,
and low-carbon technologies, and support the Company’s ambition to build a more resilient portfolio across
different commodities and jurisdictions.

This diversification requires stronger ESG systems. BUMI’s 2025 improvements in climate risk governance, IFRS
S1 and S2 readiness, rainfall resilience, proactive safety reporting, reclamation, biodiversity management, and
community impact measurement provide the foundation for managing this broader portfolio responsibly.

Through this approach, BUMI aims to protect value from its core operations, strengthen investor confidence,
and build the capabilities required to operate as a diversified, responsible, and adaptive natural resources
company.




PT BUMI Resources Tbk                                                                   Sustainability Report 2025   11
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CLOSING

Lastly, on behalf of the Board of Directors of PT Bumi Resources Tbk, we thank our employees, business units,
partners, government institutions, communities, and stakeholders for their trust, support, and collaboration
throughout 2025.

This year marked an important step in BUMI’s business transformation. We strengthened the resilience of our
core operations, advanced sustainability performance, and began building the capabilities required for a
more diversified portfolio.

As we move forward, stakeholders can expect continued progress as BUMI strengthens ESG governance,
climate readiness, operational discipline, and portfolio diversification. We will continue to manage our business
responsibly, create long-term value for shareholders, contribute to national development, and support
environmental and community outcomes.




                                                           Jakarta, April 2026




                                                       ADIKA NURAGA BAKRIE
                                                         President Director




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2025 Sustainability Commitment
Highlights
Business Diversification
In 2025, BUMI advanced its business transformation by improving resilience in core coal while expanding into
metals and minerals aligned with future industrial and energy transition demand.

Coal remains an important foundation of the Company’s operating performance and cash flow. At the same
time, BUMI recognizes that long-term value creation requires a broader portfolio, stronger ESG governance,
and the capability to operate across different commodities and jurisdictions.

The acquisitions of Wolfram Limited and Jubilee Metals Limited mark BUMI’s entry into the Australian mineral
mining sector and represent a strategic move towards copper and other mineral commodities. These assets
are a first step in realizing the Company’s ambition to become a more diversified natural resources group, with
exposure to commodities relevant to electrification, infrastructure, and the global energy transition.

Concurrently, BUMI improved the quality of ESG management in its core coal operations by linking safety
reporting, community impact, rainfall resilience, reclamation, and biodiversity management more directly to
operational continuity, social licence, and closure assurance.




Wolfram Limited




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Strengthening ESG Across a Diversified
Portfolio
BUMI’s expansion into Australia introduces new operating conditions, regulatory expectations, and stakeholder
requirements. As the Company diversifies across commodities and jurisdictions, its ESG approach is also
broadening: from managing compliance within established Indonesian coal operations to applying more
systematic ESG risk management across new assets, regulatory settings, and stakeholder contexts.

This means embedding disciplined standards for environmental management, cultural heritage, rehabilitation,
biodiversity, land disturbance, stakeholder engagement, and mine closure into operational planning and
Group-level risk management from the early stages of asset development.

This approach builds on ongoing improvements across the Group, including stronger proactive safety reporting,
greater focus on community development outcomes, progressive reclamation, biodiversity management, and
more proactive climate-related risk governance.

Through this approach, BUMI is building the capability to manage a diversified, multi-jurisdictional mining
portfolio while maintaining responsible performance in its core Indonesian operations.




PT BUMI Resources Tbk                                                                   Sustainability Report 2025   15
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2025 SUSTAINABILITY COMMITMENT

ECONOMIC ASPECT (POJK51-B.1)

Coal Sales                                                                 Revenues
(in million ton)                                                           (in million USD)



 2025                                          74.6                         2025                                     1,424.77


 2024                                           74.7                        2024                                     1,359.7


 2023                                             78.7                      2023                                          1,679.9




Net Income                                                                 Payments to Government
(in million USD)                                                           (in million USD)



 2025                                             122.3                     2025                        529.6


 2024                                   90.13                               2024                            577.37


 2023               26.9                                                    2023                                         813.25




Coal Production                                                            Coal Production
(in million ton)                                                           (in million ton)

KPC                                                                        Arutmin

 2025                                   53.5                                2025               21.4


 2024                                      55                               2024              19.5


 2023                                   53.5                                2023                     23.8




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ENVIRONMENTAL ASPECT (POJK51-B.1)

 Description                                         Unit                  2025                         2024                     2023


                           KPC                           GJ           30,065,307                   33,328,609                38,572,760*
 Energy
 Consumption
                           Arutmin                       GJ            7,543,687                       6,821,211               7,435,660

                           KPC                           GJ            1,294,784                       1,889,713              2,539,088*
 Energy Efficiency
                           Arutmin                       GJ               498,396                      495,165                 461,869

                           KPC                    Ton CO2e             2,770,759                   3,070,697**               3,740,064**
 Total GHG
 Emission
                           Arutmin                Ton CO2e                618,445                      506,317                 561,968

                           KPC                    Ton CO2e                923,461                  754,885***                 771,449***
 GHG Emission
 Reduction
                           Arutmin                Ton CO2e                132,637                      130,039                  120,639

* Restating information due to improved calculations.
** Restating information due to improved calculations.
*** Restating information due to an increase in emissions resulting from land clearing in 2023 and 2024



Environmentally Friendly Initiatives (POJK 51-F.5)



                                                                            A total of 4,279 ton of fly ash and bottom
    A total of 136 unit electric vehicles are used
                                                                            ash were reused as raw materials for the cover
    for coal and overburden hauling as part of the
                                                                            layer of Potential Acid-Forming (PAF) materials
    Company’s efforts to reduce greenhouse gas
                                                                            as part of sustainable waste management
    emissions from fossil fuel–powered vehicles.
                                                                            efforts.




SOCIAL ASPECT (POJK51-B.3)

 Description                                         Unit                  2025                         2024                     2023


 Payment of                KPC                    Billion Rp               83.27                        75.61                    75.29
 Community
 Development
 Program                   Arutmin                Billion Rp               29.84                        32.43                    29.88


 Total Training            KPC                      Hours                 21,572                       151,190                  94.460
 Hours
 for Employees             Arutmin                  Hours                 11,650                        17,779                   22,113




PT BUMI Resources Tbk                                                                                       Sustainability Report 2025     17
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02
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                SUSTAINABILITY REPORT
                                 2025

The 2025 Sustainability Report was prepared as part of the
Company’s commitment to transparently and responsibly
communicate its performance in managing economic, social,
and environmental impacts. The report reflects the Company’s
continuous efforts to strengthen governance, enhance the
quality of decision-making, and ensure that operational
practices are implemented in accordance with sustainability
principles. During the reporting year, the Company prioritized
reinforcing the foundation of its sustainability approach by
aligning material topics with their stakeholder impacts and
financial relevance. This approach underpins the continued
relevance of the sustainability strategy while supporting
long-term value creation amid industry developments and
evolving stakeholder expectations.




PT BUMI Resources Tbk                                                                   Sustainability Report 2025   19
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SUSTAINABILITY REPORT 2025

The 2025 Sustainability Report marks the tenth edition published by PT Bumi Resources Tbk as part of its
accountability for managing the economic, social, environmental, and governance impacts arising from its
operational activities and business relationships. This report documents the Company’s journey throughout the
reporting year in strengthening its sustainability foundation amid the evolving dynamics of the mining industry
and rising stakeholder expectations. Through this report, we present not only our performance achievements,
but also our approach, decision-making processes, and continuous efforts to ensure that business growth
remains aligned with sustainability principles and long-term value creation.

The preparation of the 2025 Sustainability Report refers to applicable laws and regulations, as well as nationally
and internationally recognized sustainability reporting standards, including POJK No. 51/POJK.03/2017, GRI
Standards 2021 (in accordance), IFRS S1 and S2, the SASB Coal Sector Standard, and the ASEAN Exchanges
Common ESG Metrics. Throughout the reporting process, we have sought to ensure the integration of
sustainability impacts and risks into the Company’s business strategy and performance management. For
ease of reference, the terms “BUMI,” “the Company,” “we,” and “our” are used to refer to PT Bumi Resources Tbk,
while “Arutmin” and “KPC” denote the main business units. As part of our commitment to transparency and
continuous improvement, a Feedback Sheet is provided at the end of the report to encourage dialogue and
stakeholder input.

As part of its integrated performance direction, BUMI has established its 2025 sustainability strategy targets,
reflecting a balance between operational excellence, business transformation, and strong governance. The
targets are outlined as follows: (POJK51-A.1)

     1.    Coal production of 80 million metric tons, comprising 54 million metric tons from PT Kaltim Prima Coal
           (KPC) and 26 million metric tons from PT Arutmin Indonesia;
     2.    Acceleration of coal production system digitalization across the entire value chain, from mining to port;
     3.    Delivery of coal with optimal quality, on-time performance, zero customer complaints, and timely
           receipt of payments in accordance with contract terms;
     4.    Achievement of the groundbreaking milestone for coal downstream projects as part of the value-
           added strategy;
     5.    Maintenance of regulatory compliance to avoid contract breaches, penalties, and legal risks; and
     6.    Achievement of excellence in Environmental, Social, and Governance (ESG) performance to support
           corporate actions and meet stakeholder expectations.

These targets reflect BUMI’s current focus on maintaining operational performance while strengthening the
governance, systems, and capabilities needed to support longer-term business transformation.




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SUSTAINABILITY POLICY
(202-1) (405-2) (POJK51-F.20)

BUMI, as one of Indonesia’s leading energy and coal companies, recognizes that contributing
to the SDGs is a responsibility shared by all companies. In line with this commitment, BUMI is
dedicated to preserving the environment, ensuring employee safety, enhancing community welfare,
upholding       human     rights,      and   safeguarding   the     well-being    of   present    and      future   generations.
The Company’s Sustainability Policy guides its programs and initiatives in advancing the SDGs.
Further details regarding the Sustainability Policy can be accessed through the following link:
https://www.bumiresources.com/id/sustainability#policy




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Foreword              Highlights                 About the Report    At a Glance          Governance            Economy          Human Resources




SUSTAINABILITY MILESTONE 2025
Key highlights of the Company’s sustainability strategy featured in this report include:




     01
     Cybersecurity Performance: Cyber Resilience Maturity
     Assessment (CRMA)
     Strengthening cyber risk governance forms an integral part of the Company’s ESG agenda. As a concrete
     step, the Company initiated a Cyber Resilience Maturity Assessment (CRMA) through a kick-off meeting
     on November 9, 2023. This initiative aims to identify critical functions and ensure their protection against
     potential cyber threats. The CRMA is conducted independently by a leading international consultant over
     a three-month period.

     The assessment evaluates the Company’s operational resilience across five key dimensions: identification
     of critical assets and processes, implementation of protective measures, incident detection capabilities,
     response readiness to mitigate impacts, and recovery mechanisms to restore affected services.

     The evaluation is based on the National Institute of Standards and Technology (NIST) framework for
     critical infrastructure cybersecurity, which also provides maturity level measurements as a foundation for
     continuous improvement.



           Maturity Score          Maturity Score                                              Characteristics

                 1                     Initial           There are no controls or plans in place, or very few

                                                         Base practice of the control are generally performed on an ad hoc basis. There is general
                 2                  Developing           agreement within the organization that identified actions should be performed, and they
                                                         are performed when required

                                                         Controls are planned, implemented, tracked, and reported on defined practices and
                 3                    Defined
                                                         governance

                                                         Controls are planned, implemented, tracked, and reported. In addition, practices
                 4                    Matured            are repeatable, and the processes used are mature: documented, approved, and
                                                         implemented organization-wide

                                                         Controls are implemented, processes are highly matured, practices mastered over several
                 5                   Visionary
                                                                       years, adaptive and quantitatively measured (industry leading)



     The resulting CRMA report and recommendations serve as a key reference for developing the Company’s
     cybersecurity capability roadmap. Achieving an adequate level of cyber maturity is considered critical—
     not only to safeguard operations, but also to support the Company’s broader digital transformation
     agenda aimed at enhancing efficiency and overall performance.




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                        02
                        Adoption of industrial technology 4.0./
                        digitalization
                        Digital transformation has become a core pillar in sustaining BUMI’s competitiveness
                        and long-term business resilience. In an increasingly dynamic technological landscape,
                        the Company’s IT strategy is designed not only to support daily operations but also to
                        drive efficiency and strengthen business continuity. The adoption of COBIT 2019-based
                        governance ensures that digital initiatives are fully integrated into business processes and
                        deliver measurable value, supported by continuous risk evaluation.

                        This year’s digital focus centers on strengthening infrastructure, optimizing core business
                        processes, and enhancing technological resilience, all of which contribute directly to
                        operational efficiency and compliance with industry standards.

                        A more robust technology foundation has been established through data center
                        modernization and network upgrades, improving system reliability and minimizing
                        operational disruptions. The establishment of a 24/7 IT operations center further ensures
                        continuous monitoring, rapid incident response, and stability across IT and operational
                        technology (OT) systems.

                        On the operational front, integrated digital platforms enable real-time monitoring across
                        business functions, from production to supporting units. The use of artificial intelligence (AI)
                        and data analytics generates timely and accurate insights, while sensor-based systems
                        enhance safety and compliance by identifying potential risks at an early stage.

                        Financial functions have also been transformed through digital systems that enhance
                        transparency, improve budget control accuracy, and increase cost efficiency. A data-
                        driven approach supports more informed and predictive financial decision-making.

                        In human capital management, the migration to cloud-based platforms has fostered
                        greater agility, enabling faster collaboration and more flexible data access. Digital
                        performance management systems further support timely feedback and continuous
                        employee development.

                        These initiatives are reinforced by a comprehensive technology resilience strategy, including
                        real-time security monitoring, strengthened digital infrastructure, and the adoption of
                        best practices in IT risk management. Through this approach, BUMI ensures that potential
                        disruptions are swiftly detected and managed without compromising business continuity.




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SUSTAINABILITY REPORTING
(2-3)


The BUMI Sustainability Report is published annually. This 2025 Sustainability Report contains information on
sustainability performance for the period 1 January – 31 December 2025. The sustainability report period is in
line with the financial reporting period contained in the 2025 Annual Report.




ENSURING REPORTING CREDIBILITY
The reliability of information forms the foundation of BUMI’s sustainability reporting. To maintain accuracy and
strengthen stakeholder confidence, the Company has consistently engaged independent assurers over the
past five years to review the quality of its disclosures. During the current reporting period, the assurance process
was conducted by Moores Rowland, which was appointed with the approval of the Board of Directors, and
selected for was appointed with the approval of the Board of Directors, selected for its experience, capabilities,
and independence. The Independent Assurance Report can be found on page 266 of this report.




RESTATEMENT OF INFORMATION
(2-4)
The Company refined its measurement approach in this reporting year, so some historical data—particularly
related to energy consumption and intensity and Scope 1 GHG emissions calculations—are restated using the
updated methodology. At the same time, the format and grouping of information in the environmental, social,
and governance sections have been aligned with the SASB Coal Sector, IFRS S1 & S2, and ASEAN Exchanges
Common ESG Metrics frameworks to improve the consistency and comparability of disclosures.




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MATERIAL TOPICS DETERMINATION
PROCESS (2-4) (3-1)
We have refined the process of determining material topics in this 2025 Sustainability Report by applying the
principle of double materiality. We not only assess how operational activities affect environmental and social
aspects, but also how environmental and social dynamics shape the Company’s risks, opportunities, and
financial resilience. This approach helps us understand the relationship between sustainability and business
performance more comprehensively, so that the strategies developed remain relevant and adaptive in facing
short-, medium-, and long-term challenges.

The determination of material topics and report content is carried out in several stages involving senior
executives, namely the Heads of Risk Management, GCG, and Sustainability. (2-14)

    1    Identification
         We process various sources to ensure that the determination of material topics is comprehensive and
         evidence-based. This process utilizes trends in community and employee complaints recorded in the
         grievance logbook, findings from the 2022 and 2023 human rights due diligence assessments, the results
         of social and environmental impact assessments, and social mapping in the area of operations. We
         also include developments and strategic issues in the coal sector so that the material topics identified
         truly reflect the risks, opportunities, and key concerns of stakeholders.

    2    Assessing the Significance of the Impacts
         Based on the mapping of actual and potential impacts on environmental and social aspects, we then
         formulated the materiality aspects in a structured manner. We divided them into two dimensions,
         namely impact materiality, which reflects the influence of the Company’s activities on the environment
         and society, and financial materiality, which describes how these issues can affect the Company’s
         business performance and resilience.

    3    Data and Information Validation
         We then verify the accuracy and consistency of the data, review the information collected, and ensure
         that all supporting documents are available and adequate before being used in the reporting process.

    4    Internal Review
         To conclude the process, we review the entire substance of the report through an internal review to
         gather feedback and recommendations for improvement. Each piece of feedback is then followed
         up by the sustainability reporting team to enhance the quality of disclosure. Overall, the process of
         determining the content of BUMI’s Sustainability Report can be described as follows:


   Sustainability Contexts                    Materiality               Completenes                           Stakeholders
                                                                                                              Engagement

         1                                2                             3                                     4




         Identification                        Priority                     Validation                            Review



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LIST OF MATERIAL TOPICS AND REPORT
BOUNDARIES
(2-2) (3-2)


We have determined that the material topics for the 2025 Sustainability Report will remain the same as the
previous year, as there have been no significant changes to our impact profile or stakeholder priorities. In this
process, we have referred to the Coal Sector Standards, the results of our human rights due diligence, and input
obtained through stakeholder questionnaires. The following is a list of material sustainability topics for 2025:



Time Horizon

Short Term                                                        Medium Term                                    Long Term

Within 0-5 years                                                Within 5-10 years                          More than 10 years

Category
I/R: Impact/Risk (Dampak/Risiko)                                              O: Opportunities




                                                               Potential/
Sustainability Topics             Category                                                Management of Impact          Time Horizon
                                                             Actual Impact

                                                                 Environment



                                                                                      •     Realizing coal
                                                                                            downstreaming
                                                                                            into methanol and
                                                                                            ammonia.
                                                                                      •     Develop Emission
                                                    Transition risks include                Reduction roadmap
                                                    hampered access                         and targets.
                                                                                                                       Short, medium
Climate Change                          I/R         to credit, increased              •     Keeping up to date
                                                                                                                       and long term
                                                    insurance premiums,                     with developments
                                                    and carbon taxes.                       in carbon pricing
                                                                                            regulations.
                                                                                      •     Provide training on
                                                                                            relevant functions
                                                                                            to achieve Net Zero
                                                                                            targets.




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                                                             Potential/
 Sustainability Topics          Category                                                Management of Impact               Time Horizon
                                                           Actual Impact


                                                                                    •     Implementing climate
                                                                                          change mitigation and
                                                                                          adaptation programs
                                                                                          such as the use of
                                                                                          renewable energy
                                                                                          and investment in
                                                                                          heat-resistant mining
                                                                                          equipment.


                                                    Increasing Company valuation through business                         Short and
                                       O
                                                    diversification and energy efficiency.                                medium term




                                                    •      Increased runoff
                                                           during mine opening
                                                           and preparation.
                                                                                    •     Mitigation of runoff
                                                    •      The settling pond is
                                                                                          water by calculating
                                                           unable to withstand
                                                                                          surface flow discharge
                                                           running water.
                                                                                          at each stage of
                                                    •      Decrease surface
                                                                                          operation.
                                                           water quality and
                                                                                    •     Monitoring of water
                                                           aquatic biota.
                                                                                          discharge quality.
                                                    •      Potential flood.
                                                                                    •     Maintain the settling
                                                    •      Decrease
                                                                                          pond by normalizing it          Short, medium
                                       I/R                 groundwater level.
 Water and Effluent                                                                       periodically.                   and long term.
                                                    •      Water pollution
 Management                                                                         •     Ensure TSS content
                                                           through mine
                                                                                          complies with
                                                           water seepage and
                                                                                          regulations.
                                                           discharge, leaks
                                                                                    •     Mitigation through
                                                           facility wastewater
                                                                                          hydrological
                                                           treatment plant
                                                                                          modelling.
                                                           management, spills
                                                                                    •     Monitoring the decline
                                                           material chemistry,
                                                                                          in ground water levels.
                                                           as well as rainwater
                                                           discharge that is not
                                                           properly controlled.




                                                    Enhancing the Company’s valuation by providing                        Short, medium
                                       O
                                                    access to clean water for the community.                              and long term.




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                                                                 Potential/
Sustainability Topics             Category                                              Management of Impact            Time Horizon
                                                               Actual Impact

                                                                                    •     Monitoring of the
                                                                                          physical chemical
                                                                                          properties of
                                                                                          groundwater.
                                                                                    •     Ensure that waste
                                                                                          management is far
                                                      •    Groundwater                    from residential areas.
                                                           pollution                •     Applying 4R to non-B3
                                                           consequence spill              waste to extend the life
                                                           or seepage waste               of goods.                   Short, medium
                                        I/R
                                                      •    Odor pollution           •     Waste processing with       and long term.
Waste Management                                           from inadequate                incinerator.
                                                           waste                    •     Recording B3 waste.
                                                           management.              •     Collect B3 waste in a
                                                                                          safe and adequate
                                                                                          place.
                                                                                    •     Cooperate with
                                                                                          licensed third parties
                                                                                          to manage B3 waste.
                                                                                    •     Waste selection
                                                      Avoiding government sanctions and reducing
                                                                                                                      Short, medium
                                        O             operational costs by extending the lifespan of
                                                                                                                      and long term.
                                                      assets.



                                                      •    Acceleration
                                                           of erosion and
                                                           sedimentation            •     Mitigating
                                                           during land                    sedimentation rates
                                                           clearing.                      by calculating the
                                                      •    Decrease                       Sediment Delivery
                                                           population flora               Ratio (SDR).
                                                           and fauna species        •     Conducting                  Short, medium
Biodiversity                            I/R
                                                           with status critical,          Biodiversity Baseline       and long term.
                                                           threatened extinct,            and Management
                                                           or vulnerable,                 Plan and Ecosystem
                                                           degradation                    Services Assessment.
                                                           service ecosystem,       •     Monitoring of Species
                                                           as well as fauna               Diversity Index (H’).
                                                           migration due to
                                                           disturbed habitat.




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                                                             Potential/
 Sustainability Topics          Category                                              Management of Impact             Time Horizon
                                                           Actual Impact


                                                                                  •     Planting endemic
                                                                                        plants.
                                                                                  •     Ensure post-mining
                                                                                        programs comply with
                                                                                        regulations.
                                                                                  •     Mangrove forest
                                                                                        rehabilitation.
                                                    Sustainability of operations can be maintained by
                                                    preserving ecosystem services that support food                    Short, medium
                                       O
                                                    security, environmental stability, and ecosystem                   and long term.
                                                    balance.
                                                                   Social




                                                    •      Unfair and unequal
                                                           working conditions.
                                                    •      Remuneration
                                                           below minimum
                                                           wage.                  •     Conduct human
                                                    •      The low-level                resources audits in
                                                           security work.               both business units            Short, medium
                                       I/R
                                                    •      Risk modern                  and supply chains.             and long term.
                                                           slavery, including     •     Conducting human
                                                           forced labor                 rights due diligence.
 Labour Management                                         and child labor,
                                                           whether it occurs
                                                           in own operations
                                                           or supply chain.




                                                    Enhancing the Company’s valuation by helping to                    Short, medium
                                       O
                                                    alleviate poverty and improve worker productivity.                 and long term.




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                                                                 Potential/
Sustainability Topics             Category                                           Management of Impact        Time Horizon
                                                               Actual Impact




                                                      The mining industry is
                                                      classified as a high-
                                                      risk sector in terms of
                                                      occupational health        •     Implementing Mining
                                                      and safety (OHS).                Safety Management
                                                      These risks include              System (SMKP) and
                                                      accidents resulting              ISO 45001.
                                                      from the operation of      •     Manage OHS risks
                                                      mining equipment and             regularly.
                                                      exposure to hazardous
                                                      substances that can
                                                      affect workers’ health.




                                                      The mining industry
                                                      is classified as a
                                                      high-risk sector in
                                                      terms of occupational                                    Short, medium
                                        I/R
                                                      health and safety                                        and long term.
Workfore Health and
                                                      (OHS). These risks
Safety
                                                      include accidents
                                                      from operating mining
                                                      equipment and
                                                      exposure to hazardous      •     Contractor
                                                      substances that                  Management Systsem.
                                                      may affect workers’        •     Create OHS programs
                                                      health. As a sector              with the aim of
                                                      subject to strict OHS            fostering an OHS
                                                      regulations, any                 culture.
                                                      workplace accident or
                                                      occupational disease
                                                      not only poses a risk
                                                      to worker well-being
                                                      but can also lead to
                                                      reputational damage
                                                      and regulatory
                                                      sanctions for the
                                                      Company.
                                                      Creating a healthy and safe working environment
                                                                                                               Short, medium
                                        O             contributes to increasing worker productivity and
                                                                                                               and long term.
                                                      supports the sustainability of Company operations.


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                                                             Potential/
 Sustainability Topics          Category                                            Management of Impact             Time Horizon
                                                           Actual Impact



                                                    Without a Human
                                                    Rights Management
                                                    System that includes        •     Conducting human
                                                    policies, audits, and             rights due diligence
                                                                                                                     Short, medium
                                       I/R          training, potential         •     Human Rights System
                                                                                                                     and long term.
 Human Rights                                       adverse human rights              Audit
                                                    impacts are difficult to    •     Human rights training.
                                                    identify and manage
                                                    effectively.


                                                    Increase the Company’s valuation by contributing                 Short, medium
                                       O
                                                    to respecting and fulfilling human rights.                       and long term.




                                                    •      Community health
                                                           problems such as
                                                           ISPA during coal
                                                                                •     Conducting a Baseline
                                                           transportation.
                                                                                      Study Health Impact
                                                    •      Increase noise
                                                                                      Assessment.
                                                           due to equipment
                                                                                •     Conduct
                                                           mobilization
                                                                                      Environmental Health
                                                           and coal
                                                                                      Risk Analysis (ARKL)           Short, medium
 Local Community                       I/R                 transportation.
                                                                                      and Risk Level (RQ).           and long term.
                                                    •      Risk of traffic
                                                                                •     Manage the number
                                                           accidents between
                                                                                      of vehicles and
                                                           community and
                                                                                      heavy equipment in
                                                           mining vehicles.
                                                                                      operation and the
                                                    •      Risk of damage
                                                                                      operating schedule.
                                                           to community
                                                           buildings due to
                                                           blasting.




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                                                                 Potential/
Sustainability Topics             Category                                           Management of Impact           Time Horizon
                                                               Actual Impact

                                                                                 •     Ensure that the
                                                                                       distance between
                                                                                       mining activities and
                                                                                       residents’ homes is at
                                                      •    Changes in public           least 500 meters.
                                                           perception and        •     Vibration monitoring in
                                                           attitudes.                  a regular manner.
                                                      •    Recruitment of        •     Dust control through
                                                           workers.                    road watering.
                                                                                                                  Short, medium
                                        I/R           •    Demonstrations        •     Conduct regular
                                                                                                                  and long term.
                                                           led to stoppages.           forums with the
                                                      •    Lack of community           community to identify
                                                           economic                    grievances.
                                                           empowerment           •     Organizing
                                                           programs.                   apprenticeship
                                                                                       programs and
                                                                                       community economic
                                                                                       empowerment
                                                                                       programs.
                                                      Maintaining a social license helps enhance the
                                                                                                                  Short, medium
                                        O             social, economic, and cultural development of the
                                                                                                                  and long term.
                                                      community.

                                                                   Governance



                                                      •    Corruption and        •     Conduct internal
                                                           bribery                     and external audits
                                                      •    Lack of ESG                 periodically.
                                                           performance           •     Improving corporate
                                                                                                                  Short, medium
                                        I/R                monitoring and              governance based on
                                                                                                                  and long term.
                                                           evaluation                  expert input.
                                                      •    Low ESG rating        •     Conduct training
Ethics and Business                                        from external               for directors and
Conduct                                                    assessors                   management.




                                                      Operational sustainability can be maintained
                                                      through the preservation of social license, a strong        Short, medium
                                        O
                                                      reputation, stable financial performance, and               and long term.
                                                      compliance with regulations and legislation.




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                                                             Potential/
 Sustainability Topics          Category                                      Management of Impact               Time Horizon
                                                           Actual Impact


                                                                Economic

                                                    We strive to create a positive economic impact
                                                    through tax and royalty payments to the
 Economic                                           government, local employee recruitment,                      Short, medium
                                       O
 Performance                                        procurement of goods and services from local                 and long term.
                                                    suppliers, community economic empowerment
                                                    programs, and more.




CONTACT POINT
(2-3)


We invite all stakeholders to participate by sharing their views on this Sustainability Report. Any complaints,
feedback, criticism, or suggestions can be submitted to:




                        PT Bumi Resources Tbk
                                                                               Tel. +62 21 5794 2080,
                        Bakrie Tower, 12th Floor                               Fax. +62 21 5794 2070
                        Jl. H.R. Rasuna Said                                   Email: info@bumiresources.com
                        Jakarta, 12940, Indonesia                              www.bumiresources.com




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                                                                                                         03
                                             BUMI AT A GLANCE

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COMPANY INFORMATION
(POJK51-C.4) (POJK51-C.2)



Company Name (2-1)                                  PT Bumi Resources Tbk

Establishment Date (2-1)                            12 Desember 1973

                                                    Deed No. 130 dated June 26, 1973, drawn up before Djojo Muljadi,
Legal Basis
                                                    S.H., Notary in Surabaya, which obtained the Decree of the Minister
                                                    of Law and Justice of the Republic of Indonesia No. Y.A.5/433/12
                                                    regarding the Legal Entity Establishment Approval on December 12,
                                                    1973, registered in the Register Book of the Surabaya District Court
                                                    No. 1824/1973 dated December 27, 1973, and published in the State
                                                    Gazette of the Republic of Indonesia (BNRI) No. 1 of 1974, Supplement
                                                    to the State Gazette (TBNRI) No. 7/1974 dated January 2, 1974.



Business Fields                                     Wholesale trade, head office activities, and other management
                                                    consulting activities.



Legal Form (2-1)                                    Public Company

                                                    PT Bumi Resources Tbk
Head Office (2-1)
                                                    Bakrie Tower, 12th Floor
                                                    Jl. H.R. Rasuna Said
                                                    Jakarta 12940, Indonesia

                                                    T +6221 5794 2080
                                                    F +6221 5794 2070
                                                    Email: info@bumiresources.com
                                                    www.bumiresources.com




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VISION, MISSION AND CORPORATE VALUES
(POJK51-C.4) (POJK51-C.2) (POJK51-C.1)


                                       To be a world-class, global operator within the
VISION                                 energy and mining sectors.

                                       BUMI’s action are guided by four underlying
MISSION                                principles:

                                       Increase return on investment and enhance value for shareholders


                                       Improve the welfare of our employee


                                       Enhance public prosperity around our mine sites


                                       Sustainably preserve the environment




CORPORATE PHILOSOPHY
BUMI’s actions are guided by four underlying principles.




                                                                         How to best achieve
        How to best create value.
                                                                             prosperity.



                                                                    Maintain environmental
      How to best capture diverse
                                                                     sustainability across all
            opportunities.
                                                                    mining operational areas.




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COMPANY CORE VALUE

                                                           BUMI and its subsidiaries’ mission is to secure and operate
 Integrity                                                 sustainable energy and mining businesses and compete
                                                           aggressively but fairly in response to global competition to
                                                           increase return on investment to shareholders, improve welfare
Superiority                                                of employees, enhance public prosperity in the surrounding
                                                           areas of the operating sites and promote environmental
                                                           sustainability at all surrounding areas of the operating sites.
Professionalism                                            To accomplish our mission, our core values that are integrity,
                                                           excellence, professionalism and safety and environment are
                                                           critical to the success of our business as described in the
Safety and workplace                                       following chart.
environment




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INTERNALIZATION AND IMPLEMENTATION
OF THE CODE OF CONDUCT IN COMPANY
OPERATIONS
BUMI is always guided by ethics and integrity which is always communicated and internalized to every BUMI
employee. To that end, BUMI has compiled a Code of Conduct – “The Way We Do Business” Version 4.0, which
regulates the following matters:

    1.   Statement of Compliance with Laws and Regulations
    2.   Occupational Health and Safety
    3.   Obedience to the Environment
    4.   Community Service
    5.   Employee Privacy
    6.   Equal Employment Opportunities
    7.   Harassment Free Work Environment
    8.   Protection and Proper Use of Company Assets
    9.   Drugs and Alcohol in the Workplace
    10. Use of Third Parties or Agents
    11. Confidential and Price-Sensitive Information
    12. Honest and Ethical Behavior
    13. Accuracy of Public Information and Media Relations
    14. Accuracy and Integrity of Books and Records
    15. Avoiding Conflicts of Interest
    16. Prohibition of Acceptance of Money, Gifts, Entertainment, Facilities, and Sex Gratuities
    17. Political and Religious Contribution
    18. Violations of the Code of Conduct
    19. Reporting Violations through the Speak Up System

The Code of Conduct for BUMI and its business units guarantees that employees must have high moral and
integrity standards, must be trustworthy, avoid discriminatory behavior based on ethnicity, religion, race, or
group affiliation. Management will not ask its employees for help for personal interests, even outside of working
time. The guarantee for preventing corrupt behavior is contained in a code of ethics clause that must be
signed by every employee during their initial period of joining.

The Code of Conduct is disseminated company- wide every year. Internally, this was carried out through various
workshops for all levels of the organization, ranging from Commissioners, Directors and Management, to mine
operators. It was also communicated through the publication of articles in internal magazines, discussion
forums (workshops), as well as posters, banners, and other types of communication tools. The Code of Conduct
can be accessed through the BUMI website: www.bumiresources.com.




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SPEAK UP SYSTEM AS MECHANISM FOR
SEEKING ADVICE AND RAISING CONCERNS
BUMI provides dedicated channels that enable employees and other stakeholders to seek guidance and raise
concerns regarding potential misconduct. This commitment is implemented through the Speak-Up System,
the Company’s whistleblowing mechanism designed to uphold integrity and accountability across its business
operations. The program was first introduced in 2006 under Board of Directors Memorandum No. 307/BR-BOD/
IV/06 dated 12 April 2006 and was subsequently updated through Memorandum No.171/BR/HR/II/08 dated 28
February 2008.

To reinforce the practical implementation of the Good Corporate Governance (GCG) Guidelines and the
Code of Conduct in daily operations, the Speak-Up System operates through a structured, independent, and
confidential reporting mechanism. This framework ensures that employees and external parties can safely
report potential violations of the Code of Conduct or other inappropriate behaviors.

All reports submitted through the Speak-Up System are received and managed by the Code of Conduct
Committee, chaired by the Head of the Human Resources Division of the Company and its subsidiaries. Reports
may be submitted through the following channels:

     1.    Calling or sending an SMS to 08121282864;
     2.    Sending an email to speakup@bumiresources.com; or
     3.    Completing and submitting the reporting form available on the Company’s website.




Throughout 2025, there were no reports of violations of the
code of conduct or other inappropriate behavior through the
Speak Up System (Whistleblowing System).




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                   Health and Safety




SPEAK UP SYSTEM DIAGRAM




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SHAREHOLDERS COMPOSITION
(2-1) (2-6) (POJK51- C.3) (POJK51 – C.6)

In 2025, there were changes in the company’s ownership structure compared to the previous year. The
composition of the company’s shareholders is presented as follows:


Shareholders Name                                                        Number of shares             Percentage


Mach Energy (Hongkong) Limited                                            170,000,000,000               45.78%


HSBC-FUND SVS A/C Chengdong Investment
                                                                          39,203,086,230                 10.56%
Corp-Self


Treasure Global Investments Limited                                       30,000,000,000                 8.08%


Public                                                                    131,132,305,838                35.58%




                                                                                     Shareholder Composition
       8.08%


                                                                                   Mach Energy (Hongkong) Limited

                             45.78%
                                                                                   HSBC-FUND SVS A/C Chengdong
      35.58%                                                                       Investment Corp-Self


                                                                                   Treasure Global Investments Limited

                                  10.56%
                                                                                   Public




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                   Health and Safety




SUBSIDIARIES BUSINESS UNITS
(2-2) (2-6)




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i                      ii                 01                 02                   03            04              05
Foreword
SDG’s                  Highlights         About
                                          Foreword
                                                the Report   At a Glance
                                                             About  the Report    At a Glance
                                                                                  Governance    Governance
                                                                                                Economy         Economy
                                                                                                                Human Resources
Connection




COMPANY SCALE
(POJK51-C.3) (2-1) (2-6)


    Total number of                                                          Total Asset
                                                                             (in Million USD)
    employees
    (people/person)




    3,854                                                                    $4,129

    Operating Revenues                                                       Total Liability
    (in Million USD)                                                         (in Million USD)




    $1,425                                                                   $1,331
    Total Net Profit                                                         Total Equity
    (in Million USD)                                                         (in Million USD)




    $122.3                                                                   $2,888



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Page 45
 06                07                  08                  09              10                 11
 Human Rights
       Resources   Human Rights
                   Occupational        Occupational
                                       Environmental       Environmental
                                                           Community       Community
                                                                           SDG’s Connection   GRI & POJK Index
                   Health and Safety   Health and Safety




MINING LOCATION
(2-1)

The company operates in Indonesia and Australia, specifically
in the following areas: (2-1)


Kaltim Prima Coal
Sangatta and Bengalon in East Kutai Regency, East Kalimantan
Province.


Arutmin
Senakin, Satui, Mulia/Jumbang, Sarongga, Asam- asam, and
Kintap, as well as an International Coal Terminal namely North
Pulau Laut Coal Terminal (NPLCT), South Kalimantan.


Wolfram Limited
the Mt Carlton copper-gold mine in Northern Queensland


Jubilee Metals Limited
the Croydon Gold Project in Northern Queensland



BUSINESS ETHICS
In carrying out its business activities, the Company consistently maintains healthy business competition
in accordance with applicable laws and regulations. The Company upholds the principles of efficiency,
effectiveness, healthy competition, fairness, and ethics, grounded in the spirit of transparency and
accountability, as outlined in the Code of Conduct version 4.0.


As a form of commitment to business practices with integrity and compliance with business competition
regulations, during the reporting period there were no fines related to anti-competition practices (anti-
competition fines) imposed on the Company.




Sustainability has long been embedded in the Company’s
operational practices. This commitment is reflected in
the implementation of Good Mining Practice and the
management of a transparent and accountable supply chain.



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COMPANY SUPPLY CHAIN
(2-6)

BUMI recognizes that its business operations rely on the contributions of suppliers and contractors as integral
parts of a connected business ecosystem. In the coal production process, the Company collaborates with
contractors for activities such as land clearing, excavation, and the transportation of overburden and coal. For
this reason, maintaining constructive and mutually beneficial relationships with suppliers and vendors remains
essential to ensuring operational continuity.

Through sustainable partnerships, the Company aims to establish business relationships that are resilient
and mutually reinforcing. This approach is expected to support risk mitigation while strengthening the trust of
customers and other stakeholders in the Company’s performance.

During the reporting year, there were no significant changes in the structure or management of the supply
chain that could potentially cause or contribute to material economic, environmental, or social impacts.

Requirements for all business partners are stipulated in the Code of Conduct version 4.0 and the Procurement
System Policy and Procedures version 1.0, which define the mandatory standards that suppliers must meet to
conduct business with BUMI. In line with this commitment, the Company also encourages 2,919 KPC suppliers
and 4,457 Arutmin suppliers to adopt sustainability practices aligned with international standards. This initiative
aims to foster long-term partnerships that create value for customers and stakeholders. Several key suppliers
and contractors, both national and international, have demonstrated this commitment by implementing
sustainable business practices and publishing sustainability reports.




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                       Health and Safety




PRE MINING PHASE
                1                                              2                                           3



                                                             Soil Composition                         On-Site Infrastructure
          Exploration Survey
                                                               Examination                               Construction



            4                                                  5                                           6



         Securing Vegetation                                                                            Land Clearing and
                                                            Wildlife Relocation
                Seed                                                                                     Top Soil Reuse for
                                                                                                          Rehabilitations



MINING PHASE
                1                                              2                                           3



                    Blasting                                  Coal Mining and                             Coal Processing
                                                                Stockpilling



                4                                              5                                           6



         Overload Conveyer                                    Port Stockpiles                        Loading and Shipment
                                                                                                         to Customers




POST MINING PHASE
                1                                              2                                           3



           Post Mining Area                                Biodiversity Monitor at                        Post Mining Area
           Reclamation and                                   Reclamation Area                                Utilization
            Rehabilitation
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MEMBERSHIP IN ASSOCIATIONS
(POJK51-C.3) (POJK51-C.5) (2-28)




 Kamar Dagang dan                       Asosiasi Pengusaha                 Perhimpunan Ahli                   Asosiasi
  Industri (KADIN)                      Indonesia (APINDO)                  Pertambangan                Pertambangan Batu
                                                                          Indonesia (PERHAPI)          Bara Indonesia (APBI)




  Indonesian Mining                     Bakrie Untuk Negeri               Indonesia Corporate             Asosiasi Emiten
   Association (IMA)                           (BUN)                      Secretary Association             Indonesia
                                                                                 (ICSA)                        (AEI)




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                     Health and Safety




AWARD AND APPRECIATION




BUMI
   No       Award and Appreciation

     1      InvestorTrust

            a.   The Best Corporate Emission Reduction – Category Public Company with Trusted Ruby (April
                 2025).
            b.   Investortrust CSR Awards 2025 – Merit Achievement in Environmental Budget Commitment
                 (September 2025).
            c.   Investortrust ESG Awards 2025 – Gold Star Awards Big Cap (Oktober 2025).

    2       Warta Ekonomi

            a.   Indonesia CSR Awards 2025 – The Best Corporate Social Responsibility Awards 2025 (April
                 2025).
            b.   Indonesia Excellence Good Corporate Governance (CGC) Award – Ethics in Implementing ESG
                 Strategies for Sustainable Business Operations (Juni 2025).

    3       Others

            a.   The 17th Annual Global CSR & ESG Summit and Awards – Best Community Programme Award
                 “Silver” Market diberikan oleh The Pinnacle Group International and the Sustainable (Maret
                 2025).
            b.   Green Economy Award 2025 – Community-Based Marine Ecosystem Conservation Initiative,
                 presented by Detikcom (August 2025)
            c.   Bisnis Indonesia Corporate Social Responsibility Awards 2025 – Gold Champion CSR Program:
                 Konservasi Mangrove dan Community Development di Pantai Bungin diberikan oleh BISRA
                 (September 2025).
            d.   Indonesia ESG Leadership Awards 2025 – Leadership AA: Excellence Leader in ESG
                 Transparency, presented by Bumi Global Carbon (BGK) Foundation (November 2025)
            e.   Business and Human Rights Award – BB Rating, Business and Human Rights Improving
                 Company, presented by SETARA Institute (November 2025)
            f.   2024 Sustainability Report Study – A+ Rating in the Indonesian Public Companies Sustainability
                 Report Study




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KALTIM PRIMA COAL (KPC)
     No     Award and Appreciation

     1      Indonesian Circular Economy Award (ICEA)

            a.   The Top Corporate Leadership in Circular Economy – Indonesian Circular Economy Award
                 (ICEA) 2025.
            b.   Platinum Category – KPC Peduli Air Program – Indonesian Circular Economy Award (ICEA)
                 2025.
            c.   Platinum Category – Local Partner Synergy to Support Sustainability through the Provision of
                 Reclamation Seedlings – Indonesian Circular Economy Award (ICEA) 2025.
            d.   Gold Category – Mine Wastewater Utilization as a Substitute for Surface and Groundwater –
                 Indonesian Circular Economy Award (ICEA) 2025.
            e.   Gold Category – Utilization of Used Lubricant as a Substitute for Diesel Raw Material in Explosive
                 Mixtures Using 100% Used Lubricant – Indonesian Circular Economy Award (ICEA) 2025.
            f.   Silver Category – Utilization of Used Tires as an Erosion Control Structure in Reclamation Areas
                 (Tire Drop Structure) – Indonesian Circular Economy Award (ICEA) 2025.
     2      Indonesian SDGs Award

            a.   The Best Practitioner on SDGs (Surtini Eka Saputi – KUKM Binaan KPC) – Indonesian SDGs
                 Award.
            b.   Platinum Category – Welder Apprenticeship Training Program (SDGs 4.3) – Indonesian SDGs
                 Award.
            c.   Platinum Category – Education Infrastructure Development Program (SDGs 4.a) – Indonesian
                 SDGs Award.
     3      Direktorat Jenderal Kekayaan Negara

            a.   First Best Award – Contractor with the Largest Contribution to State Revenue from PKP2B State-
                 Owned Assets (BMN) in 2024.
            b.   Third Best Award – Contractor with the Most Active PKP2B State-Owned Asset (BMN)
                 Management in 2024.
     4      Others

            a.   Green Economy Award – Strengthening the Local Agribusiness Ecosystem, presented by
                 Anugerah Ekonomi Hijau 2025 – Detik.com.
            b.   1st Place Child-Friendly Company Award in East Kutai Regency for the Fulfillment of Children’s
                 Rights Sector, presented by the East Kutai Regency Government.
            c.   Award for Contribution, Innovation, and Active Role in the Prevention and Control of AIDS,
                 Tuberculosis, and Malaria, presented by CSR PP ATM Award 2025.
            d.   Subroto Award for State Asset Management, presented by the Ministry of Energy and Mineral
                 Resources of the Republic of Indonesia.
            e.   Best Business and Investment Exhibition Booth at Kutim Expo 2025, presented by the East Kutai
                 Regency Government.
            f.   Main Rank Child-Friendly Company Award, presented by the Indonesian Association of Child-
                 Friendly Companies.




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                     Health and Safety




   No       Award and Appreciation

            g.   PROPER Gold Rating, presented by the Governor of East Kalimantan.
            h.   Occupational Health and Safety Culture Awareness Award, presented by BPJS
                 Ketenagakerjaan.
            i.   The Best Corporate Emission Reduction Transparency Award 2025 – Private Company with
                 Trusted Sapphire Achievement in Emission Transparency, presented by InvestorTrust.




ARUTMIN INDONESIA
   No       Penghargaan dan Apresiasi

     1      Corporate Forum for CSR Development (CFCD)

            a.   Circular Economy and Sustainability Awards (CESA) and Perempuan Berbakti Awards –
                 Exemplary Woman Category awarded to Harmawati (2025)
            b.   Circular Economy and Sustainability Awards (CESA) and Perempuan Berbakti Awards –
                 Exemplary Woman Category awarded to Muharrama Azla (2025).
            c.   Circular Economy and Sustainability Awards (CESA) and Perempuan Berbakti Awards –
                 Outstanding Woman Category awarded to Kasma (2025).
            d.   BINA MITRA UMKM Award 2025 – Gold Category awarded to PT Arutmin Indonesia Satui Mine for
                 MSME Development Programs (2025).
            e.   BINA MITRA UMKM Award 2025 – Gold Category awarded to Lebah Madu AMATS MSME, a
                 community enterprise supported by PT Arutmin Indonesia Satui Mine (2025).

    2       Others

            a.   CSR and Sustainable Village Development Awards – Silver Category for the program “Floating
                 Net Cage (KJA) Freshwater Fish Farming in the Atasela Post-Mining Lake”, presented by the
                 Ministry of Villages, Development of Disadvantaged Regions, and Transmigration (Kemendes
                 PDTT) (2025).
            b.   Recognition as a Supporter of the Climate Village Program (ProKlim), presented by the Ministry
                 of Environment and Forestry (KLHK) (2025).




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BUMI’s Sustainability Governance is based on values,
namely integrity, excellence, professionalism, safety, and
work environment, which form the foundation for every
decision and business management. This framework ensures
the integration of ESG considerations into the Company’s
strategy, including systematically identifying, managing, and
optimizing sustainability-related risks and opportunities.




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                                                                                                         04
                 BUMI’S SUSTAINABILITY
                          GOVERNANCE




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BUMI GOVERNANCE POLICIES AND
PROCEDURES
BUMI communicates its governance rules and expectations through policies and procedures, which are
established in accordance with POJK No. 32/SEOJK.04/2015 and OJK Circular Letter No. 32/SEOJK.04/2015.

The following policies and procedures serve as the foundation and guidelines for BUMI’s governance:


     •     Articles of Association                                        •    Corporate Social Responsibility (CSR) Policy
     •     Code of Conduct: “The Way We Conduct                                and Procedure (No. 147/BR-BOD/V/19)
           Business” Version 4.0                                          •    HR    Committee     Charter     (No.    959/BR-
     •     Board of Commissioners and Board of                                 BOD/X/10)
           Directors Manual Version 4.2                                   •    Procurement Policy and Procedure (No. 1082/
     •     Audit Committee Charter (No. 03c/BR-KA/                             BR-BOD/IV/09)
           III/18)                                                        •    Management Reporting System (No. 460/
     •     Nomination and Remuneration Committee                               BR-BOD/V/11)
           Charter (No. 169/BR-BOC/VII/15)                                •    Human Rights System (No. 476/BR-BOD/
     •     Risk Management Committee Charter (No.                              XII/18)
           1219/BR-BOC/XII/10)                                            •    Sustainability System Policy (No. 082/BR-
     •     Internal Audit Charter (No. 07/BR-KA/III/25)                        BOD/III/19)
     •     Risk Management Policy and Procedure(No.                       •    Environmental, Social, and Governance (ESG)
           313/BR-BOD/X/19)                                                    Committee Charter (No. 030/BR-BOD/I/21)




BUMI’S GOVERNANCE STRUCTURE
(2-9) (2-10) (2-11) (2-15) (2-18) (2-19) (2-20)


BUMI’s governance structure is designed to ensure accountability, transparency, and effective decision-making
in accordance with the provisions of Law No. 40 of 2007 concerning Limited Liability Companies and POJK No.
33/POJK.04/2014, so that it is in line with the principles of good corporate governance and best practices in the
implementation of sustainable finance. BUMI’s governance structure consists of:




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                   Health and Safety




GENERAL MEETING OF SHAREHOLDERS (GMS)

As the highest authority of the Company, the GMS has powers that are not delegated to the Board of Commissioners
or the Board of Directors. The rationale behind this structure is to ensure that strategic decisions and material
corporate actions—including the approval of annual reports, amendments to the articles of association, and
corporate actions—are directly legitimized by the shareholders as the owners of capital. Through the Annual
GMS and Extraordinary GMS, the Company provides a mechanism for accountability and the protection of
shareholder rights in the decision-making process.


BOARD OF COMMISSIONERS

The Board of Commissioners performs supervisory and advisory functions for the Board of Directors. This
separation of functions is intended to create an effective check-and-balance mechanism for operational
management and business strategy. By evaluating the Board of Directors’ performance, overseeing risk
management implementation, and ensuring compliance with regulations and internal policies, the Board of
Commissioners plays a role in maintaining business sustainability and the long-term interests of shareholders
and other stakeholders.


BOARD OF DIRECTORS
The Board of Directors is fully responsible for the management and administration of the Company to achieve
its business objectives effectively and sustainably. The Board of Directors’ authority to develop business units,
manage resources, and ensure optimal utilization of assets is rationalized as a fiduciary mandate to create
added value for the Company.




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In the context of strengthening governance, the Company
has established a policy of separating the roles of Chairman
of the Board and Chief Executive Officer (CEO) as stipulated in
section 4.2 of the Board Manual. (G-03)



Further details regarding responsibilities, selection criteria, and the remuneration determination process for the
highest governance body can be found in BUMI’s 2025 Annual Report. (2-10) (2-19) (2-20) (G-06)




BOARD OF GOVERNANCE DIVERSITY
(2-9) (G-01)


Implementing diversity among the Board of Directors and Commissioners is essential to ensuring effective and
sustainable corporate governance. More diverse members will lead to more objective and inclusive decision-
making, as they bring a broader perspective. The gender diversity and composition of independent members
in BUMI’s Board of Directors and Commissioners can be seen through the following table:


Gender Composition and Number of Independent Board Members of PT Bumi Resources Tbk (2-9) (G-01)

                                                Male                                Female                   Independent Parties
Company
Management Type                   Number                  Ratio            Number            Ratio          Number            Ratio

Komisaris                               7                  100%                 0                0%              5             70%

Direksi                                 11                 90%                  1                10%             0             0%



PERFORMANCE EVALUATION OF THE SUPREME GOVERNANCE BODY (2-18) (G-04)
(G-05)

The Company has established a formal policy regarding the performance evaluation of the Board of Directors
and Board of Commissioners as stipulated in Board Manual 4.2 pages 35 and 52, which aims to ensure the
effectiveness of the implementation of management and supervisory functions in a measurable, objective
manner that is aligned with the Company’s strategic targets. This policy serves as the basis for assessing
the collective and individual performance of board members, including aspects of compliance, strategic
contributions, and the application of good corporate governance principles. (2-18) (G-04) (G-05)




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                   Health and Safety




MANAGEMENT OF SUSTAINABILITY
AND CLIMATE-RELATED RISKS AND
OPPORTUNITIES
(2-12) (2-13) (2-14) (POJK51-E.1) (POJK51-F.26) (S1.27a)
(S1.27b.i)




The roles and responsibilities for sustainability risks and opportunities are integrated into the charters, mandates,
and internal policies applicable to the Board of Directors, Board of Commissioners, and their subordinate
committees. The Board of Directors is responsible for determining the strategic direction and overseeing the
management of sustainability risks and opportunities, including climate change, overseeing human rights
due diligence, and other social and environmental risks. This is explained in the Company’s risk management
policy and job descriptions.(2-12) (2-14)

The Risk Management Committee, Risk Management, and ESG Committee have a mandate to identify, evaluate,
monitor, and report on sustainability and climate risks and opportunities. This responsibility is integrated into
the risk management policy, which references ISO 31000:2018, and is implemented through the Risk Control
Self Assessment (RCSA) mechanism. (2-13) (S1.27a.i)

In performing its oversight function, the Board of Directors considers sustainability risks and opportunities in
the formulation and evaluation of corporate strategy, including in investment decisions, budget allocation,
material transactions, and risk management policies. Sustainability aspects—such as energy transition,
emissions reduction, human rights, and occupational health and safety—are assessed as part of strategic
risk analysis and discussions at the Board and Risk Management Committee levels. This process enables
management and the Board to consider potential trade-offs between short-term financial performance and
long-term value creation, as well as between operational risks and opportunities for sustainable business
transformation.(S1.27a.iv)

The Board of Directors also oversees the setting of targets and metrics related to sustainability risk management
and climate change through the ESG Committee and the Risk Management, including emission-reduction
targets, improved K3 performance, and energy transition initiatives. Progress towards these targets is regularly
monitored and reported to the Board of Directors and the Board of Commissioners. Sustainability-related
performance is incorporated into management performance evaluations and considered in remuneration
policies, in accordance with the recommendations of the Remuneration and Nomination Committee, thereby
linking the achievement of sustainability targets to managerial incentives. (S1.27a.v) (S1.27b.ii)

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BUMI SUSTAINABILITY REPORTING TEAM
(2-12) (2-14) (POJK51-E.1) (S1.27b.i)


The BUMI Sustainability Reporting Team was formed to demonstrate the Company’s commitment to
integrating cross-functional strategies into the planning, implementation, evaluation, and reporting of
sustainability performance and compliance. This team consists of representatives from the Governance and
Risk Management, CSR, K3, Environment, Human Resources, Finance, and business unit divisions. It is chaired by
Group Head of ESG and CSR, who reports directly to the Board of Directors. In addition to compiling sustainability
reports, the team also conducts discussions and consultations with stakeholders—including shareholders
through performance meetings and AGMs, employees through internal meetings, and other parties through
formal and informal meetings—where all feedback is considered in decision-making related to economic,
environmental, and social aspects.(2-12) (2-14) (POJK51-E.1) (S1.27b.i)




MECHANISM FOR DISCUSSING
SUSTAINABILITY RISKS AND
OPPORTUNITIES WITH THE GOVERNANCE
BODY
(S1.27a.iii) (S1.27b)


The Board of Directors regularly receives information on sustainability-related risks and opportunities through
structured reporting mechanisms from the Risk Management, and ESG Committee, and other relevant functions.
This information includes developments in strategic risks, achievements in ESG targets and metrics, material
issues such as climate change and human rights, and recommendations for follow-up actions.

Throughout 2025, the Board of Directors held 13 meetings, where sustainability and risk management issues
were discussed as part of the Company’s strategy and performance oversight. In addition to formal meetings,
updates on critical issues can also be communicated on an ad hoc basis when necessary, ensuring that the
Board receives timely and adequate information to support decision-making.




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Total Attendance of Directors and Commissioners to Board Meetings (G-02)

 Company Management                                                 Number of Board           Average Percentage of Meeting
                                       Number of Members
 Type                                                                  Meetings                        Attendance

 Commissioners                                    7                       9                                    94%

 Directors                                       12                       13                                   85%




DEVELOPMENT OF COMPETENCIES OF
GOVERNANCE BODIES RELATED TO
SUSTAINABLE FINANCE
(2-17) (POJK51-E.2) (POJK51-F.1) (G-05) (S1.27a.ii) (POJK51-F.26)

The Company ensures that the Board of Commissioners, Board of Directors, and their committees have
adequate skills and competencies to oversee the formulation and implementation of strategies to respond to
sustainability-related risks and opportunities. The adequacy of these competencies is periodically reviewed,
considering regulatory developments, sustainability reporting standards, industry dynamics, and ESG issues
material to the Company.

In line with the governance body competency development policy as stipulated in the Board Manual and
Supporting Organs Version 4.2, the Company organizes various training programs to strengthen relevant
expertise to support the effectiveness of the supervisory function over sustainability risks and opportunities.
The following is a list of training courses attended throughout 2025:


Training Program for Governance Agencies in 2025


 Training                                             Training Hours           Participant                         Position

 Meeting with the Center for
 Mineral, Coal, and Geothermal
                                                                                                               Independent
 Resources of the Geological                              1 day                Anggawira
                                                                                                               Commissioner
 Agency, Ministry of Energy and
 Mineral Resources
 Invitation to the 2nd Human
                                                                                                               Independent
 Capital Summit on Energy 2025                           2 days                Anggawira
                                                                                                               Commissioner
 (ESDM)

 Invitation to the 2nd Human
                                                                                                               Independent
 Capital Summit on Energy 2025                            1 day                Anggawira
                                                                                                               Commissioner
 (ESDM)

 National Webinar on the
                                                                                                               Independent
 Implementation of Occupational                           1 day                Anggawira
                                                                                                               Commissioner
 Safety Management Systems

 National Webinar on Occupational                                                                              Independent
                                                          1 day                Anggawira
 Safety and Health                                                                                             Commissioner




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RISK MANAGEMENT SYSTEM
(POJK51-E.3)

BUMI’s risk management governance is regulated under the Board of Directors Decree No. 313/BR-BOD/X/19 and
ISO 31000:2018. We apply Risk Control Self-Assessment (RCSA) to identify and assess risks and their controls at
every organizational level within their respective areas of responsibility. RCSA is implemented using bow-tie
analysis, which simplifies visualizing risk events from causes to impacts when reviewing existing controls.

The Risk Management function operates within the Risk Management Division, which reports directly to the
Vice President Director.




The Head of Risk Management is responsible for overseeing the division’s activities and ensuring risk
management coordination across all company functions. Their duties include developing and reviewing risk
policies, reporting risk tolerance limits, monitoring policy implementation, and promoting risk management
practices. In addition, the division head ensures that strategic risks are identified and addressed in accordance
with the company’s tolerance limits and attends meetings with the Board of Directors and Risk Management
Committee to discuss important issues.


The Superintendent assists the division head in coordinating risk management activities, analyzing risk
information, and developing risk management policies and processes. Their duties include monitoring policy
implementation, reporting on strategic risks based on RCSA, and coordinating with the Risk Officer to implement
and consolidate RCSA results across all business units.




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Risk Officers in business units are responsible for coordinating risk management within their areas, reporting
risk assessment results, and overseeing policy implementation. They also ensure risk awareness across
each division, coordinate with relevant divisions on RCSA implementation, and escalate critical issues to
management.

The Internal Audit Division provides independent opinions to the Risk Management Committee, the Board of
Directors, and the Risk Management Division regarding the effectiveness of the risk management system,
including its development, implementation, and overall evaluation.




RISK MANAGEMENT FRAMEWORK
The risk management framework aims to describe useful risk management principles and concepts as basic
guidelines for all levels of employees in implementing, assessing, and improving the effectiveness of corporate
risk management. In addition, it is intended to provide direction for the Company’s risk management processes
and activities to support the achievement of the Company’s vision, mission, and objectives.




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RISK MANAGEMENT PROCESS
(S1.44a) (S1.44b) (S1.44c)

The risk management process consists of 6 (six) main steps, namely:




Step                                                                     Implementation

                                        The Company clearly defines the objectives of its risk management system,
                                        establishes internal and external parameters, and sets the scope and risk
Determination of Risk Scope,            criteria. After defining strategic goals, the Company identifies events that may
Context, and Criteria                   impact their achievement. Risk management is an integral part of decision-
                                        making at all levels, requiring a comprehensive understanding of risks across
                                        all divisions/business units.



                                        Risk assessment includes identification, analysis, and evaluation based
                                        on impact, likelihood, and frequency of occurrence. The analysis helps
Risk Assessment
                                        management recognize risks affecting strategic objectives, understand their
                                        severity, refine business strategies, and allocate resources efficiently.



                                        The company determines actions to eliminate, mitigate, accept, or transfer
                                        risks within acceptable tolerance levels. Action plans support risk identification,
Risk Treatment
                                        monitoring, and reporting while ensuring resources are focused on critical
                                        risks.




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 Step                                                                  Implementation
                                       Risk communication and consultation ensure stakeholders understand risks
 Risk Communication and
                                       as a basis for decision-making and actions while providing feedback to
 Consultation
                                       support risk-related decisions.
                                       Risk monitoring and review aim to enhance risk management effectiveness
 Risk Monitoring and Review
                                       by understanding risk scope, preventing incidents, and analyzing past losses.


                                       Risk recording and reporting communicate risk management activities
 Risk Recording and
                                       across the organization, support decision-making, improve risk management
 Reporting
                                       effectiveness, and strengthen engagement with stakeholders.




DETERMINATION OF RISK LEVEL
Determine the level of risk faced, the Company uses 2 (two) risk criteria, namely criteria based on consequence
and likelihood.



 Impact                                Measurement

 Financial                             Money value of actual, opportunity or potential loss.

 Strategic Goal                        Deviation in percentage of realization of strategic goal.

 Efficiency                            Projected operating EBITDA against total coal sales.

 Operational Stoppage                  Potential days of stoppage.

 Geologis Geological                   Percentage of deviation from estimated total reserve in metric ton according
 Estimation Errors                     to JORC standards.

 Time Over Run on Project
                                       Potential days of project tardiness.
 Delivery

 Employee Turnover                     Percentage of turnover.

 Industrial Relations                  Employee dissatisfaction action.

 Health and Safety                     Fatality and injury severity.


 Environment                           Environmental scale of damage and breach of environmental standard.

 Reputation                            Scale of reputational damage propagation.

 Regulation                            Warning and activity limitation imposed by regulator.

 Legal                                 Legal litigation and complaint.




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Risks Identified in 2025 (POJK51-E.5) (S1.29a) (S1.29b) (S1.29c) (S1.29d) (S1.29e)


 No    Risk Type                         Description and Mitigation Effort


                                         The Company recognizes that volatility in coal prices and demand constitutes
                                         a strategic risk that could significantly impact its financial performance
                                         and business sustainability. Within the ERM framework, this risk is managed
                                         through a minimum selling price policy that considers cost structures and
                                         market conditions, as well as through enhanced production cost efficiency
       Strategic Risks Related
  1    to Coal Prices and Sales          as part of internal controls.
       Volume
                                         As a manifestation of the principles of responsibility and fairness, the
                                         Company also diversifies its markets to reduce risk concentration and
                                         ensure customers fulfill their contractual obligations. This approach reflects
                                         the Company’s efforts to maintain revenue stability and protect the interests
                                         of all stakeholders.




                                         The risk of being unable to meet financial obligations, particularly to mining
                                         contractors and key suppliers, is managed through close coordination
                                         among the marketing, operations, finance, and contract management
                                         functions. Within the framework of Good Corporate Governance (GCG), this
       Liquidity Risk and                risk management is carried out by upholding the principles of accountability
       Fulfillment of                    and transparency in production planning, sales projections, and cost control.
  2
       Obligations to Third
       Parties                           The Company proactively adjusts its operational activities and explores cost
                                         structure optimization, including commercial negotiations with business
                                         partners and the selective management of land and company acquisitions
                                         (mergers and acquisitions) based on economic analysis. These measures
                                         aim to maintain liquidity and ensure the Company’s operational continuity.




                                         Rising operational and logistics costs can affect economic efficiency and
                                         lead to suboptimal resource utilization. To manage this risk, the Company
                                         integrates energy and resource-efficiency principles into its operational
       Operational Risk Related controls, including the scheduling of shipments, monitoring contractor
  3    to Rising Production and performance, and optimizing transport distances and waste management.
       Logistics Costs
                                         From a sustainability perspective, these risk controls also help reduce fuel
                                         consumption and emissions and support the Company’s efforts to minimize
                                         the environmental impact of its operational activities.




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 No     Risk Type                        Description and Mitigation Effort




                                         Risks related to mining area stability have direct implications for occupational
                                         safety and health (OHS), environmental protection, and the Company’s
                                         reputation. Within the framework of sustainable risk management,
                                         the Company implements a control system based on geotechnical
        Occupational Safety              recommendations, intensive field condition monitoring, and improvements
        and Environmental
  4                                      to mine design and drainage systems.
        Risks in Technical and
        Geotechnical Aspects
                                         These measures are taken as part of the Company’s commitment to reducing
                                         the potential for workplace accidents, preventing environmental impacts,
                                         and ensuring safe and responsible mining operations in accordance with
                                         sustainability principles.




                                         The risk of failing to meet production targets due to contractor performance
                                         or technical constraints could impact the Company’s operational continuity
                                         and economic contribution. To mitigate this risk, the Company implements
                                         structured performance monitoring, equipment readiness assessments, and
        The Risk of Failing to           ongoing adjustments to mining plans.
        Meet Production Targets
  5
        on the Sustainability of
        Operations                       The Company also ensures that production risk management is conducted
                                         without compromising workplace safety, regulatory compliance, and
                                         environmental management. This approach reflects a balance between
                                         achieving operational targets and a commitment to sustainable mining
                                         practices.




                                         The Company recognizes that climate change is a risk that could affect
                                         business continuity in the medium- and long-term. Therefore, climate risks
                                         are managed as part of Enterprise Risk Management (ERM) and integrated
  6     Climate Risk                     into the Company’s sustainability strategy. This approach ensures that
                                         the impacts of climate change on operational, financial, safety, and
                                         environmental aspects, as well as stakeholder relationships, can be
                                         adequately identified and mitigated.




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 No    Risk Type                         Description and Mitigation Effort

                                         Physical risks associated with climate change are primarily linked to
                                         increased intensity and frequency of extreme weather events, such as heavy
                                         rainfall, flooding, and changes in seasonal patterns, which can impact mining
                                         operations. These risks can affect the stability of mining sites, the availability
                                         and reliability of infrastructure, workplace safety, and the smooth operation
                                         of the supply chain.

                                         Within the framework of sustainability, the Company manages the physical
                                         risks of climate change by strengthening operational and technical controls,
       Physical Risks of
  7                                      including continuous monitoring of field conditions, improving drainage
       Climate Change
                                         systems, and implementing geotechnical recommendations to maintain
                                         the stability of pits, disposal sites, and haulage routes. Additionally, the
                                         Company integrates climate risk considerations into mine planning and
                                         operational preparedness to minimize potential disruptions to production
                                         and the conduct of activities that impact safety and the environment. This
                                         approach reflects the Company’s commitment to protecting worker safety,
                                         maintaining the reliability of operational assets, and reducing the potential
                                         environmental impacts resulting from extreme weather events.
                                         In addition to physical risks, the Company also faces transition risks
                                         arising from shifts in policies, regulations, technological advancements,
                                         and changing market preferences toward a low-carbon economy. These
                                         risks may affect market demand, cost structures, access to financing,
                                         and stakeholder expectations regarding the Company’s sustainability
                                         performance.
       Transition Risks Related
 8                                       The     Company       monitors   regulatory    developments   and     stakeholder
       to Climate Change
                                         expectations to ensure compliance and maintain business sustainability.
                                         The management of these transition risks is carried out while adhering
                                         to the principles of Good Corporate Governance (GCG), particularly
                                         transparency and accountability, through consistent and integrated
                                         disclosure of sustainability performance in the Company’s annual reports
                                         and sustainability reports.




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IMPLEMENTATION OF RISK MANAGEMENT
ACTIVITIES IN 2025
(POJK51-E.2) (POJK51-F.1)


In 2025, the Company implemented a series of strategic measures to continue promoting a culture of risk
awareness across its work environment and business units. These steps were conducted by carrying out the
following:

    •    Conducting risk assessments—both in-person and digital—for the corporation, functions, projects, and
         significant risks.
    •    Conducting risk assessments for business development projects and strategic initiatives.
    •    Strengthening capabilities in analyzing risks related to climate change, decarbonization, and ESG.
    •    Developing risk scenarios for the TCFD Report as part of sustainability commitments.
    •    Enhancing risk management personnel capacity through training, workshops, conferences, and self-
         directed learning.
    •    Conducting regular meetings of the Risk Management Committee.


Effectiveness of Risk Management System and Continuous Training

The Board of Directors and the Board of Commissioners assess that risk management has been implemented
effectively and adequately throughout 2025. This is reflected in the company’s success in managing critical
risks, supporting the achievement of strategic objectives, and enhancing the company’s resilience amid the
dynamics of the coal industry and global sustainability demands.

BUMI will continue to strengthen its ERM framework and ensure that risk management practices become an
integral part of a transparent, accountable, and long-term sustainability-oriented corporate governance.


Efforts to Improve Risk Culture

The Company consistently improves its risk culture through regular socialization to all employees to foster
awareness and the ability to identify and manage business risks. Based on Memorandum No. 003/BR-RMD/
II/10 dated February 22, 2010, concerning Risk Policy and Guidelines, the Company publishes and distributes
a pocket book containing policies, philosophy, risk appetite, risk tolerance, framework, processes, as well as
risk maps and profiles, which stakeholders can also access through the Company’s website. These efforts
are reinforced through the installation of Enterprise Risk Management banners and posters at the head office
and mine sites, as well as face-to-face socialization on various occasions to ensure a uniform understanding
across all lines of the organization.




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CODE OF CONDUCT “THE WAY WE DO
BUSINESS” (VERSION 4.0)

BUMI has established a Code of Conduct entitled “The Way We Do Business” through Decree
No. 230/BR-BOD/V/18 dated May 31, 2018. As a GCG policy, the Code of Conduct serves as a reference for
all Company policies and operational procedures. It is evaluated annually to ensure its compliance with
regulatory developments and business needs.

Every employee at all levels, including those in Subsidiaries, is required to sign a Compliance Form as a
commitment to having read, understood, and being willing to comply with the applicable provisions. The
Code of Conduct book is also distributed to new employees during orientation. In it, BUMI’s vision, mission,
and values are reflected in standards of conduct, including provisions on conflict of interest management
that require every person in the Company to avoid situations of conflict of interest, disclose potential conflicts
transparently, and not use their position or Company information for personal gain or that of other parties.
(2-15) (G-09)


Code of Conduct (G-07)


Aspect                                  Code of Conduct

                                        •   Employee Health & Safety
                                        •   Employee Confidentiality
                                        •   Equal Employment Opportunities
                                        •   Harassment-Free Work Environment
Employee                                •   Protection and Appropriate utilization of Company Assets
                                        •   Restriction on Drugs and Alcohol Abuse at the Work- place
                                        •   Political and Religious Contribution
                                        •   Violations of the Code of Business Conduct
                                        •   Reporting Violation Through Speak Up System

                                        •   Legal & Regulatory Compliance
                                        •   Environmental Compliance
Environment and
                                        •   Community Services
Community
                                        •   Political & Religious Contributions on Drugs and Alcohol Abuse at the
                                            Workplace
                                        •   Honest & Ethical Conduct
                                        •   Outsourcing or Agents
Customers, Suppliers, and •                 Conflict of Interest
Competitors               •                 Prohibition to Receipt Money, Gifts, Entertainment, Facilities, and Sex
                                            Gratification
                                        •   Anti Corruption

                                        •   Confidential Information and Price Sensitivity
Stakeholders
                                        •   Accuracy of Public Information and Media Relations
Relationships
                                        •   Accuracy and Integrity of Books and Records


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COMMUNICATION AND DISSEMINATION OF
THE CODE OF CONDUCT
(POJK51-F.1)


The Company consistently disseminates its GCG Guidelines and Code of Conduct to all employees and
subsidiaries each year, including through the mandatory signing of a Compliance Form as part of the new
employee orientation process. The Company’s values, vision, and mission are internalized through operational
policies and procedures, and disseminated through workshops at all levels of the organization, internal
publications, discussion forums, and various other communication media, with open access through the
Company’s website.

These efforts are reinforced by the GCG mascot “Mr. Spirit,” which, since June 27, 2007, has been a symbol
of Courage, Professionalism, Independence, Integrity, and Responsibility, as well as an effective means of
instilling a culture of sustainable governance among internal and external stakeholders.




BUMI received the Indonesia Excellence Good Corporate
Governance – Ethics in ESG Strategy Implementation for
Sustainable Business Operations award in the Energy and
Mining category at the Indonesia Excellence Good Corporate
Governance Awards 2025.




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COMMUNICATION OF IMPORTANT ISSUES
(2-16)


BUMI maintains open communication within the Company regarding responses to important issues, namely
discussing potential and actual negative impacts on stakeholders which are raised through the complaint
mechanism (Speak Up System), LKS Bipartite, and other processes.

Critical matters are then escalated to Board-level meetings in the form of Board of Directors Meetings, Board
of Commissioners Meetings, Joint Directors and Board of Commissioners Meetings, as well as meetings held
by each or across divisions of the Company. The discussion at the top level is the Company’s commitment to
participate in managing its negative impacts, both potential and actual, on stakeholders.




INTERACTION WITH STAKEHOLDERS
(2-29) (POJK51-E.4) (G-08)


BUMI recognizes that stakeholders, including shareholders, play an important role in the Company’s
sustainability. In every material decision, BUMI involves relevant stakeholders to understand their aspirations
and expectations proportionally. The commitment to equal and fair treatment of all shareholders is emphasized
in Board Manual 4.2 page 8 regarding Equal Treatment for Shareholders, which regulates information disclosure,
equal access to material information, and the fulfillment of voting rights at the GMS. (2-29) (POJK51-E.4) (G-08)




The implementation of fair treatment towards BUMI
shareholders was recognized through the Best Rights and
Equitable Treatment of Shareholders award at the 2025 IICD
Awards.




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To ensure that the engagement process is conducted in a structured manner and in accordance with
international best practices, the Company has adopted a relevant framework. In line with the AA1000
Stakeholder Engagement Standard 2015, BUMI regularly identifies and monitors stakeholders to ensure a
systematic, inclusive, and materiality-based engagement process:



    Stakeholders                         Stakeholders Attributes

    Customer                             Dependency, Responsibility, Influence, Proximity

    Government                           Dependency, Responsibility, Tension, Influence, Diverse Perspective, Proximity

    Investor and
                                         Dependency, Responsibility, Influence, Proximity
    Shareholders

    BUMI’s employees,
    business unit, and labour            Dependency, Responsibility, Tension, Influence, Proximity
    union

    NGO                                  Tension, Influence, Diverse Perspective

    Supply Chain                         Dependency, Responsibility, Tension, Proximity

    Association                          Tension, Influence, Proximity

    Media                                Tension, Influence, Diverse Perspective

    Community surrounding
                                         Dependency, Responsibility, Tension, Influence, Diverse Perspective, Proximity
    the operations


After the stakeholders were identified, BUMI mapped them to provide the most relevant ratings and material
issues, as well as those considered important and aligned with the Company’s strategy. The following are the
criteria for conducting stakeholder mapping.

•      Expertise

      a.    Contribution: Does the stakeholder have information, counsel, or expertise on the issue that could be
            helpful to the company?
      b.    Legitimacy: How legitimate is the stakeholder’s claim for engagement?

•      Value

      a.    Willingness to engage: How willing is the stakeholder to engage?
      b.    Influence: How much influence does the stakeholder have?
      c.    Necessity of involvement: Is this someone who could derail or delegitimize the process if they were not
            included in the engagement?

Furthermore, the results of the mapping will be compiled into priorities as the basis for the implementation
process of stakeholder involvement.




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The Company monitors the effectiveness of stakeholder engagement by evaluating the alignment between
stakeholder perceptions and the expected outcomes of the engagement process. To obtain objective
feedback, the Company periodically conducts surveys with stakeholders regarding the effectiveness of the
communication and interactions established. For specific engagement activities, the indicators of success are
also aligned with the objectives and expected outcomes for each stakeholder.

The results of our stakeholder engagement are presented in the following table:


                                                                Engagement Method       Company’s Response on
Stakeholders                        Material Topic
                                                                and Frequency           Material Topic



                                    •   Occupational
                                                                                        •    Dissemination of
                                        Health and
                                                                                             environmental impacts to
                                        Safety
                                                                                             the community.
                                    •   Legal                   Inform, Transact,
                                                                                        •    Receiving community input
Community surrounding                   Compliance              Consult, Negotiate,
                                                                                             or grievances.
operations                          •   Contributions to        Involve, Collaborate
                                                                                        •    Implementation of the
                                        Socio- Economic         and Empower
                                                                                             Company’s Corporate
                                        Growth
                                                                                             Social Responsibility
                                    •   Human Rights
                                                                                             Program.
                                        protection




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                                                               Engagement Method             Company’s Response on
 Stakeholders                          Material Topic
                                                               and Frequency                 Material Topic
                                                                                             •    Speak Up System.
                                                                                             •    Consultation and
                                                                                                  Negotiation of Company
                                       •   Occupational                                           Regulations and / or
                                           Health and                                             Collective Labor Agreement.
 BUMI
                                           Safety              Inform, Consult,              •    Bipartit Meeting between
 employees, business
                                       •   Legal               Negotiate and Involve              Companies and Labor
 units and labour unions
                                           Compliance                                             Unions.
                                       •   Profitability                                     •    Employee engagement
                                                                                                  survey, which includes
                                                                                                  culture, satisfaction,
                                                                                                  perception, etc.
                                       •   Occupational
                                           Health and
                                           Safety
                                       •   Profitability                                     •    Publication of annual
                                       •   Legal                                                  report, financial report,
                                           Compliance                                             sustainability report and
 Investor                              •   Environmental       Inform and Involve                 website.
                                           Management                                        •    General Meeting of
                                           and                                                    Shareholders, at least once
                                           Performance                                            a year.
                                       •   Contributions to
                                           Socio- Economic
                                           Growth




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05
ECONOMIC
PERFORMANCE




Throughout    2025, BUMI continued       to   strengthen its
commitment to creating long-term value for stakeholders by
maintaining disciplined financial management, improving
operational efficiency, and adapting to evolving market
conditions. Despite various external pressures, the Company
was able to sustain solid financial performance while
ensuring that its operations continued to generate positive
contributions for communities surrounding its operational
areas.




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MANAGEMENT OF MATERIAL TOPICS
(3-3) (2-23)


           IMPACT OF MATERIAL TOPIC (3-3)
           The sustainability of the Company’s economic performance is closely linked to a range of external
           factors that lie beyond direct operational control. In conducting its business activities, the Company
           must navigate various uncertainties, including shifts in commodity prices, changes in interest rates,
           currency exchange volatility, and potential disruptions within supply chains. In addition, extreme
           weather conditions may also affect the continuity of operational activities. To maintain business
           stability amid these challenges, the Company continues to strengthen its risk management practices
           through regular monitoring, the development of mitigation measures, and the adoption of flexible
           operational and financial planning.




           COMMITMENT & POLICIES (2-23)
           •    Code of Conduct version 4.0
           •    Anti Corruption Policy
           •    Supplier Code of Conduct
           •    Procurement Policy




           MANAGEMENT OF IMPACT
           The management of the Company’s economic performance is supported by an internal control
           system designed to promote transparency, accountability, and the reliability of information used in
           decision-making. Within this framework, the Internal Audit Division performs independent reviews of
           financial and operational processes to ensure that activities are conducted in a reliable, efficient,
           and policy-compliant manner. This oversight also includes safeguarding corporate assets, ensuring
           compliance with applicable regulations, laws, and contractual obligations, as well as identifying
           potential irregularities at an early stage. The oversight structure is further strengthened by the presence
           of an independent Audit Committee, which reviews financial reporting, monitors risk management
           practices, and provides strategic recommendations to the Board of Commissioners.




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OPERATIONAL PERFORMANCE

Throughout 2025, the Company maintained stable operational performance despite ongoing volatility in the
global energy market. Coal production reached 74.8 million tons, broadly in line with the 74.7 million tons
recorded in the previous year. From a financial perspective, the Company recorded revenue of USD 1,424.77
million during the reporting year. Despite market pressures, the Company improved profitability and reported
a net profit of USD 122.3 million, representing an increase of 35.69% from the previous year. This improvement
was primarily driven by stronger cost discipline and a reduction in the cost of revenue.

Coal mining operations are carried out through two principal subsidiaries, PT Kaltim Prima Coal (KPC) and PT
Arutmin Indonesia. KPC is recognized as one of the largest coal mines in Indonesia and among the largest
globally, operating two main mining areas in Sangatta and Bengalon. The Sangatta mine is located close
to port facilities in Tanjung Bara and is connected through a 13-kilometer overland conveyor (OLC) system.
Meanwhile, the Bengalon mine is situated near the coastline and connected to port facilities via a land route
of approximately 25 kilometers. The proximity of these mining sites to port infrastructure provides operational
advantages, particularly in maintaining efficient coal transportation from the mine to the shipping point.

KPC produces four principal coal products tailored to diverse global energy market requirements. Prima is a
premium product characterized by high calorific value, very low ash content, moderate sulfur levels, and low
moisture content. Pinang offers slightly lower calorific value than Prima with higher moisture content. Melawan
is a sub-bituminous coal with low sulfur and ash content and relatively high moisture levels. The fourth product,
KPC 4200, is also a sub-bituminous coal with lower calorific value than Melawan while maintaining low sulfur
and ash characteristics. (2-6)

During 2025, KPC produced a total of 53.5 million tons of coal from the Sangatta and Bengalon mines,
representing a 2.7% decrease compared with the previous year.




                                                         Sangatta                   Bengalon                          Total
 Description
                                                       2025       2024          2025            2024           2025             2024


 Mining Overburden (in million BCM)                    354.9      406.7         101.8           103.3         456.7             510.0


 Stripping Ratio (in tons BCM)                          8.4           9.2        9.08           9.6             8.5              9.3


 Coal Mined (in million tons)                          42.3           44.2       11.2           10.8           53.5             55.0


 Saleable Coal (in million tons)                       43.2           45.2       10.9           11.4           54.2             56.6




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Coal Resources and Reserve of KPC – as of 31 December 2025


Location                           Coal Resources (million tons)                                Coal Reserves (million tons)

Sangatta                                                2,459.8                                              542.4

Bengalon                                                306.1                                                75.6

Total                                                   2,765.9                                              618.0


We note that there are no proven or probable reserves located within or in close proximity to indigenous
peoples’ territories. (EM-CO-210a.1)

Meanwhile, Arutmin, which is currently operating with an IUPK license valid for 10 years until November 2, 2030,
manages 6 open pit coal mines namely Senakin, Satui, Mulia/Jumbang, Sarongga, Asam-asam, and Kintap. All
mines are strategically located not far from Arutmin’s port facility, namely the North Pulau Laut Coal Terminal
(NPLCT) which is located on the north coast of Pulau Laut.

The Senakin mine produces bituminous coal. The coal is broken down, separated and then washed to reduce
its ash content in order to increase its selling price. The Satui mine produces bituminous coal which must be
broken down but does not need to be washed because it has a low ash content.

The Mulia/Jumbang, Asam-Asam and Kintap mines produce eco-coal (sub-bituminous) coal which is widely
used for steam power plants at home and abroad. The coal has very low sulfur and ash content, so it is
categorized as environmentally friendly coal.

The Sarongga mine produces low sub-bituminous coal, which is coal with low ash, sulfur and CV contents. The
coal from the Sarongga mine is broken down and widely used for steam power plants.

In 2025, the total coal mined by Arutmin reached 21.4 million tons, a decrease of 9.5% from 19.5 million tons in
the previous year.


                                                                                   Mulia/
                     Senakin              Satui            Sarongga                            Asam-Asam          Kintap                Total
                                                                                  Jumban
Description
                  2025     2024    2025       2024        2025    2024          2025   2024   2025    2024   2025     2024       2025       2024


Stripping
Overburden
                  12.0      18.5    35.5      36.3        13.0     21.1         7.3    12.6    19.3   21.6   52.3      29.6      139.5      139.7
(in million
BCM)

Stripping
Ratio (in          11.1     12.2    10.3      12.8        4.8       7.1         2.9     4.7    5.8    5.3     6.4      5.3        6.6           7.1
BCM/tons)

Mined Coal
(in million        1.1       1.5    3.4           2.8     2.7      3.0          2.5     2.7    3.3    4.1     8.2      5.6       21.3           19.7
tons)


Coal
Produced (in       1.0       1.3    3.4           2.8     2.9      3.0          2.5     2.7    3.3    4.1     8.2      5.5       21.4           19.5
million tons)


Coal sold (in
                   1.0       1.4    3.2           2.8     2.8      3.0          2.7     2.6    3.4    4.1     8.0      5.5       21.1           19.3
million tons)




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                                             Coal Resources                                    Coal Reserves
                                              (million ton)                                    (million ton)
 Location
                           Inferred     Indicated      Measured     Total       Probable            Proven            Total

 Senakin                      210             9            31       250             0.67               4.17           4.84


 Sarongga                      34             44          188       267            16.20             129.43          145.63


 Satui                         68             22          86        176             1.19              20.13           21.32


 Asam-Asam                     73             23          78        174             0.41              6.82                7.23


 Kintap                       189            138          137       463            11.24              30.59           41.83


 Mulia                         33             64          74         171            2.67               1.19               3,86


 Jumbang                       60             29          29         118            5.99              10.63           16.62


 Total                        667            329          623       1,619          38.55             205.27          241.33




COAL SALES
(2-6)


Demand for the Company’s coal products remained stable throughout 2025, supported by a marketing network
that reaches various international markets. By the end of the reporting period, KPC recorded coal sales of 53.6
million tons, while Arutmin reported 21.12 million tons. These figures reflect the role of both operating entities in
maintaining a steady supply of energy to multiple destination countries and end-user sectors. The following
section presents a breakdown of coal sales by destination markets and the sectors served:




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Coal Sales Based on Destination Countries

                                                                              2025
Destination Country
                                                       KPC                                     Arutmin
                                                 (in million tons)                         (in million tons)

Indonesia                                                  13.45                                   8.82

China                                                      15.51                                   4.08

India                                                      6.94                                    0.51

Japan                                                      4.07                                    2.22

Malaysia                                                   3.07                                      -

South Korea                                                2.65                                    1.80

Taiwan                                                      1.73                                   0.59

Bangladesh                                                 1.69                                      -

Vietnam                                                     1.31                                   1.80

Brunei Darussalam                                           1.14                                     -

Philippines                                                1.06                                    3.09

Cambodia                                                   0.44                                      -

Hongkong                                                   0.30                                      -

Thailand                                                   0.23                                      -

Total                                                      53.59                                   21.12


Coal Sales Based on Type of Buyer


                                                                              2025
Type of Buyer                                          KPC                                     Arutmin
                                                 (in million tons)                         (in million tons)

Power Plant                                                22.06                                   7.18

Trader                                                     1.74                                    13.58

General Industry                                           27.92                                   0.05

Cement Industry                                            1.51                                    0.06

Steel Mill                                                 0.36                                    0.25

Power Generations                                          22.06                                    -

Total                                                      53.59                                   21.12




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ECONOMIC VALUE FOR STAKEHOLDERS
(201-1) (201-2) (201-4) (207-4) (POJK51-F.2)

BUMI is committed to providing direct and indirect economic benefits to all stakeholders. We also ensure that
our good financial performance will be commensurate with the contribution we make to all stakeholders.

A portion of the revenue we earn is distributed to each stakeholder, including in the form of taxes and
empowerment of local communities which further can be seen in the following table (in full USD): (201-1)
(207-4) (POJK51-F.2)



                                                                 2025                         2024                       2023
 Description
                                                                (USD)                        (USD)                      (USD)

 Economic Value Generated

 Revenue*                                                   1,424,767,199               1,359,679,473                1,679,948,765

 Share in Net Income of Associates and
                                                             70,742,179                   86,348,988                  96,937,753
 Joint Ventures – Net

 Interest Income                                              3,836,104                    7,653,116                   5,185,511

 Gain (Loss) on Foreign Exchange – Net                        6,406,591                   12,789,743                   642,544

 Others – Net                                               (14,525,783)                (24,883,305)                 (54,684,235)

 Total Economic Value Generated                            1,491,226,290                1,441,588,015                1,728,030,338

 Economic Value Distributed

 Operating Expenses                                         1,252,728,706               1,267,933,569                1,600,926,397

 Salaries and Wages                                          53,815,240                   28,443,547                  14,977,547

 Payment for Investor                                        20,084,797                    9,259,023                  122,151,382

 Payments of Taxes                                           271,721,489                 272,714,962                 375,969,794

 Payments to Government                                      257,877,273                 304,657,097                  437,284,161

 Payment of Community Development
                                                              7,049,202                    6,974,691                   7,232,583
 Program (CSR)


 Economic Value Distributed                                1,863,276,707                1,889,982,889                2,558,541,864


 Economic Value Retained                                   (372,050,417)               (448,394,874)                 (830,511,526)

*Note on Accounting Treatment: KPC is classified as a joint venture and accounted for using the equity method. Although the Company holds
more than 50% of KPC’s shares, a shareholder agreement establishes that key operational and financial decisions are jointly controlled by
BUMI and its co- shareholders. Accordingly, KPC’s revenues and expenses are not consolidated into the Company’s income statement. For
further details, please refer to Note 41 of the Company’s Consolidated Financial Statements.



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As one of the largest coal mining companies and tax contributors in Indonesia, we are always committed to
providing tangible benefits for the progress of the nation and State. In general, our operational practices have
been running well according to government regulations.

No products were found to violate applicable regulations or face government-imposed circulation restrictions.
In 2025, there were no incidents of non-compliance with laws and/or government regulations, as indicated
by the various awards we have received for the company’s contributions and compliance in payments to the
government.

In addition, according to our records, the Company did not receive any financial assistance from the government
in the form of tax breaks, subsidies and other incentives. (201-4)




SUPPORT FOR ANTICORRUPTION AND
ANTIFRAUD
(205-1) (205-2) (205-3) (415-1)


BUMI places integrity at the core of its business conduct. Through its Code of Conduct version 4.0 (June 2018),
the Company adopts a zero-tolerance approach to corruption and commits to conducting all transactions
and business relationships with independence, fairness, and integrity across all areas of operation. These
principles guide all employees in upholding responsible and transparent business practices.

As part of its preventive efforts, BUMI actively communicates its Speak Up mechanism to employees, suppliers,
and vendors. The reporting system, originally introduced in 2006 and updated through a memorandum dated
February 28, 2008, enables stakeholders to report suspected misconduct in a secure and responsible manner.
This whistleblowing mechanism reinforces the Company’s commitment to maintaining ethical standards and
preventing potential fraud. In procurement activities, the Company applies a strict selection process based on
Quality and Cost-Based Selection (QCBS), supported by continuous internal oversight.

In 2025, the Company conducted training for employees across BUMI, KPC, and Arutmin, covering the
dissemination of the Code of Conduct related to anti-corruption and anti-fraud practices, as well as capacity
building for internal auditors in fraud detection and investigation. Internal audit results during the reporting
year indicated no corruption or fraud risks within the Company’s operations. The Internal Audit Division, which
operates independently, performs regular operational audits and reports its findings to the Audit Committee
as part of the Company’s governance framework. In accordance with the provisions of the Code of Conduct,
BUMI and its subsidiaries also made no political contributions during 2025. (205-1) (205-2) (205-3) (415-1)




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CONTRIBUTION AND PAYMENT TO
GOVERNMENT
(207-1) (207-2) (207-3)


Tax compliance forms an essential part of the Company’s responsibility in supporting national development.
BUMI fulfills its fiscal obligations in accordance with applicable laws and regulations, including Law No. 28
of 2007 concerning General Provisions and Tax Procedures. Through this commitment to compliance, the
Company contributes directly to state revenues that support Indonesia’s economic development. In 2025, the
Company recorded USD 271,7 million in taxes and other payments to the government. (207-1)

The management of tax obligations and financial activities is carried out within a structured corporate
governance framework. The Finance Director oversees and coordinates the Company’s financial, accounting,
and taxation functions, including treasury management, investment activities, business development, and
information systems. This governance structure is intended to ensure financial accountability, safeguard
shareholder assets, and support the long-term sustainability of the Company’s operations. (207-2) (207-3)




EMPOWERING LOCAL SUPPLIERS
(3-3) (204-1)


BUMI views the development of local suppliers as an important element in creating broader economic value
within its operational areas. Through its procurement policies, the Company prioritizes sourcing goods and
services from domestic suppliers, particularly those located near its operations. At KPC, local suppliers are
categorized into three groups: national vendors, vendors from East Kalimantan, and vendors from Kutai Timur.
This approach enables the Company to expand the participation of local businesses in its supply chain while
contributing to regional economic growth. (3-3)

In addition, KPC also seeks to develop the capabilities of suppliers around the company’s area by providing
guidance to small industries that are able to support the fulfillment of daily operational activities. This effort
is one of the initiatives that have been prepared in the Company’s CSR framework. During 2025, the value of
KPC’s purchases of goods and services reached USD 1,615,244,853 by purchasing goods and services from 29
company-assisted suppliers with a total of USD 7,147,410. Meanwhile, the value of purchases of goods and
services for Arutmin reached USD 126,172,922. Here are the details for the value and purchase of the item.
(204-1)




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The purchase value of KPC goods & services:

                                                                Goods & Service Procurement Value (USD)
Location
                                                      2025                     2024                 2023              2022

                 East Kutai                       71,130,646                76,186,169          131,861,068       108,354,205

                 East Kalimantan                 103,941,589                139,978,033         123,987,206       114,052,250
 Domestic
                 National                       1,409,128,668              1,681,157,057        1,959,758,719    1,579,106,065

                 Total Domestik                 1,584,200,904              1,897,321,259       2,215,606,993     1,801,514,541

International                                     31,043,949                56,845,250           58,841,515      92,139,170.74

TOTAL                                           1,615,244,853              1,954,166,509       2,274,448,508    1,283,758,021.43

% Local                                               98%                      97%                    97%             96%

% Import                                               2%                       3%                     3%              4%



The purchase value of KPC goods & services (USD):


                                                                   2025                        2024                  2023
Description
                                                                  (USD)                       (USD)                 (USD)

Domestic

Kalimantan                                                     10,622,665                    3,160,636             4,263,452

National                                                       115,524,211                 130,127,456            143,354,119

Total Domestic                                                126,146,876                  133,288,092            147,617,571

International                                                    26,046                       18,476                 67,940

TOTAL                                                         126,172,922                  133,306,568            147,685,511

% Local                                                          99.98%                      99.99%                 99.95%

% Import                                                          0.02%                       0.01%                  0.05%




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APPLICATION OF THE SUSTAINABILITY
CONCEPT TO SUPPLIERS
(3-3) (414-1) (414-2)


BUMI recognizes suppliers as strategic partners in supporting sustainable operations. Accordingly, the
Company integrates sustainability principles into its supplier selection, qualification, and evaluation processes
to ensure responsible procurement practices. (3-3)

Since 2018, human rights considerations have been incorporated into procurement procedures in line with the
United Nations Guiding Principles on Business and Human Rights (UNGP). Supplier assessments also include
environmental and OHS criteria, which are applied throughout the procurement lifecycle—from planning and
contract development to project completion. Relevant environmental and OHS obligations are incorporated
into contractual clauses to ensure compliance with applicable regulations.

The Company also seeks to generate economic benefits for local and national suppliers by involving them in
its operational supply chain. Contractors engaged by the Company undergo prior qualification processes and
are required to comply with policies related to quality, health, safety, environment, and community relations.
All contracts are subject to the Supplier Code of Conduct, which includes commitments to human rights,
business ethics, and anti-corruption practices. Supplier performance is regularly monitored and evaluated to
ensure service quality and compliance.

Throughout 2025, nearly all cooperation agreements with suppliers incorporated human rights clauses, with a
total contract value of Rp 18,672,248,654, and formed part of the Company’s periodic evaluation of suppliers.
Suppliers are required to sign contractual agreements as a commitment to comply with all Company
requirements. (414-1)

In the reporting year, the Company continued to monitor contractor and supplier performance based on the
results of due diligence conducted in previous years. This monitoring covered sustainability aspects, including
respect for human rights, by referring to previously identified risks and the implementation of action plans
involving relevant stakeholders. (414-2)




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CUSTOMER COMPLAINT HANDLING
(POJK51-F.17) (POJK51-F.27) (POJK51-F.29) (POJK51-F.30)

BUMI and its subsidiaries maintain customer complaint handling mechanisms as part of their commitment
to service quality and long-term business relationships. All complaints received are reviewed and followed
up, with the findings used as feedback for relevant operational units to prevent recurrence. In addition to
customer satisfaction surveys, the Company provides reporting channels accessible to both internal and
external stakeholders, including customers, suppliers, and the public. Reports must be supported by sufficient
information and evidence to enable proper investigation, while whistleblowers are assured of appropriate
protection.

Throughout 2025, the Company did not receive any sanctions related to non-compliance with regulations
concerning product health and safety, nor were there warnings, fines, or penalties associated with product
sales. Based on the available complaint records, there were no significant complaints from buyers, indicating
that the products marketed met buyer expectations and did not give rise to quality-related issues.(POJK51-F.30)

As part of its human rights commitment, BUMI ensures the protection of customer privacy and recorded no
cases of customer privacy violations during 2025. The Company’s primary product, coal, is a raw material
and therefore does not require product labeling. In delivering its products and services, the Company ensures
safety evaluations are conducted and applies inclusive and equal treatment to all customers regardless of
background. No product recalls occurred during the reporting year. (POJK51-F.17) (POJK51-F.27) (POJK51-F.29)




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06
HUMAN RESOURCES
DEVELOPMENT
PERFORMANCE




The Company views human resources as a key asset in
supporting operational sustainability and long-term value
creation. In line with this commitment, the Company not
only strives to ensure responsible labor practices within its
internal workforce but also emphasizes the importance of
ensuring that contractors and business partners involved in
its operations uphold responsible labor practices and respect
workers’ rights. This approach aims to maintain consistent
labor standards that are fair, safe, and responsible across the
Company’s operational value chain.




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MANAGEMENT OF MATERIAL
TOPICS: HUMAN RESOURCES
DEVELOPMENT
           IMPACT OF MATERIAL TOPIC (3-3)
           In the mining industry, a portion of operational activities often involves contractors and business
           partners that provide labor to support field operations. This condition makes workforce management
           at the contractor and supply chain level an important aspect that requires particular attention. Risks
           may arise if the labor practices implemented by business partners are not fully aligned with the
           standards adopted by the Company or with applicable laws and regulations.




           COMMITMENT & POLICIES (2-23)
           •    Code of Conduct BUMI Group ver 4.0
           •    Collective Labor Agreement (CLA)
           •    Company Regulation Edition 2024-2026
           •    Standard Operating Procedure of HRD
           •    Reporting Mechanism Through Speak Up
           •    Group Human Rights Policy version 1.0




           MANAGEMENT OF IMPACT
           Through its subsidiary, KPC, has established a Human Resources Evaluation (HRE), an assessment
           tool used to monitor the compliance of vendors and business partners with labor standards and
           human rights principles within the Company’s operational environment. Through this evaluation, the
           Company assesses the fulfillment of several minimum criteria, including compliance with working
           hour regulations, provision of leave entitlements, participation in the national social security program
           for workers (BPJS), payment of overtime wages, and the fulfillment of other fundamental employee
           rights.




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COMPLIANCE WITH NATIONAL AND GLOBAL
LABOR REGULATIONS

BUMI’s code of ethics, policies, procedures, and human resource practices are aligned with both national and
international standards. At the local regulatory level, the company refers to Law No. 13 of 2003 on Manpower, Law
No. 11 of 2020 on Job Creation, Government Regulation No. 36 of 2021 on Wages, Law No. 20 of 1999 concerning
Ratification of ILO Convention No. 138 Concerning Minimum Age for Admission to Employment, Law No. 19 of
1999 concerning Ratification of ILO Convention No. 105 Concerning the Abolition of Forced Labor (ILO Convention
on the Abolition of Forced Labor), and other relevant labor regulations. Meanwhile, at the international level, the
company adheres to the International Bill of Human Rights, the UN Guiding Principles on Business and Human
Rights (UNGPs), and the International Labour Organization (ILO) Declaration on Fundamental Principles and
Rights at Work.

This alignment ensures that the policies meet legal and ethical requirements, including provisions on
employment relationships, fair wages, leave regulations, and restrictions on excessive working hours, thus
safeguarding the welfare of the workforce.




The Company integrates its human resource strategy with
sustainability principles to build a competent, adaptive, and
competitive workforce while fostering a safe, inclusive work
environment that supports long-term business growth.




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CHILD LABOR AND FORCED LABOR (408-1) (409-1) (POJK51-F.19)

BUMI and its business units are committed to respecting and protecting human rights by strictly prohibiting
child labor, forced labor, and all forms of modern slavery across its operations and supply chain. The recruitment
policies implemented by KPC and Arutmin establish a minimum employment age of 18 years, which is verified
through the examination of official identification documents during the recruitment process. (408-1)

As part of its efforts to prevent forced labor, the Company does not retain employees’ identity documents and
implements working hours of 8 hours per day or 40 hours per week in accordance with applicable laws and
regulations. All employment relationships are based on clear and transparent employment agreements that
are understood by employees. (409-1)

The Company also applies the same principles across its supply chain through the selection and evaluation
of business partners, including verification of compliance with labor regulations, participation in the national
social security program for workers (BPJS), and adherence to applicable wage standards. During the reporting
period, the Company did not identify any operations or suppliers with significant risks related to child labor or
forced labor, and no cases of violations related to these issues were reported. (POJK51-F.19)


HUMAN RESOURCE PERFORMANCE (2-7) (2-8) (405-1) (202-2) (POJK51-F.18)

Human resource management is a key element in supporting the Company’s operational sustainability and
long-term performance. Through the implementation of human capital strategies aligned with a culture of
sustainability, the Company promotes the development of a competent workforce that upholds integrity,
human rights, and professionalism. The Company also regularly monitors and reports its human capital
management performance, including workforce composition, employee capacity development, and efforts to
foster a safe and inclusive working environment. (POJK51-F.18)


Number of employees composition and percentage of women in workforce in 2025 (2-7) (405-1)


                                                   2025                              2024                            2023
Gender
                                          Total                              Total                           Total
                                        Employees
                                                             %             Employees
                                                                                             %             Employees
                                                                                                                               %

Bumi Resources

Male                                        63              67%               62            70%               58             68%

Female                                      31              33%               29            30%               27              32%

Total                                       94              100%              91            100%              85             100%

Kaltim Prima Coal

Male                                      3,075             92%              3,283          92%              3,478           92%

Female                                     255              8%               272            8%                291             8%

Total                                     3,330             100%             3,555          100%             3,769           100%

Arutmin Indonesia

Male                                       377              88%              382            88%              418             84%

Female                                      53              12%               52            12%               79              16%

Total                                      430              100%             434            100%             497             100%




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Number of temporary employees and permanent employees based on area of operation in 2025 (2-7) (S-04)

 Employment Status                                                2025                    2024                            2023

 Bumi Resources (Jakarta)

 Permanent                                                         67                          62                          58

 Contract                                                          27                          29                           27

 Total                                                             94                          91                          85

 Kaltim Prima Coal (East Kalimantan)

 Permanent                                                       3,224                    3,409                           3,596

 Contract                                                         106                      146                             173

 Total                                                           3,330                    3,555                           3,769

 Arutmin Indonesia (South Kalimantan)

 Permanent                                                        389                      383                             388

 Contract                                                          41                          51                          109

 Total                                                            430                      434                             497




BUMI RESOURCES (BUMI)
Number of employees in the top management, middle and or other management level based on gender
(405-1)


                                                                 2025                                           2024
 Level
                                                       Male              Female                     Male                  Female

 Director                                               11                 1                         14                       1

 Group Head & Senior Managers                           18                 2                          11                      2

 Manager                                                4                  1                          8                       1

 Superintendent                                         11                 3                          9                       2

 Supervisor                                             9                  4                          7                       4

 Staff/Officer                                          4                  20                         6                       19

 Non-Staff                                              6                  0                          7                       -

 Total                                                  63                 31                        62                      29




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Gender Equality – 2025(S-01)

                                                                          Male                                         Female
Level
                                                            Total                 Percentage                Total                Percentage
                                                          Employees               Employees               Employees              Employees

Entry Level                                                    10                        11%                 20                      21%

Mid-level                                                      20                        21%                  7                       7%

Senior-level                                                   22                        23%                  3                       3%

Executive-level                                                11                        12%                  1                       1%

Total                                                          63                        67%                 31                      33%



Number of employees by gender and age group – 2025 (S-02)


                                                                            Title
Level                   Entry-level                       Mid-level                  Senior-level            Executive-level             Total
                     Male         Female           Male         Female              Male         Female      Male          Female

18-24                  1                0            0                0              0                0       0              0               1
25-34                  2            12               4                3              1                0       0              0               22
35-44                  5                8            6                4              8                1        2             0               34
45-54                  2                0            8                0             10                2        2             0               24
>55                    0                0            2                0              3                0        7             1               13


Number of employees by education in 2025 (S-02)


                                                                                                 2025
Level
                                                SMA/SMK                   D3/D4                  S1                   S2                S3

Director                                              -                     -                     7                   5                  -

Group Head & Senior
                                                      -                     -                    11                   8                  1
Managers

Manager                                               -                     -                     2                   3                  -

Superintendent                                        -                     1                    10                   3                  -

Supervisor                                            -                     4                     9                   -                  -

Staff/Officer                                         -                     7                    16                   1                  -

Non-Staff                                             6                     -                     -                   -                  -

Total                                                 6                    12                    55                   20                 1




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Number of employees by age group in 2025

 Age                                              Total

 < 25                                             1
 26 - 35                                          22
 36 - 45                                          34
 46 - 55                                          24
 > 55                                             13

 Total                                            94




KALTIM PRIMA COAL (KPC)
Number of employees in the top management, middle and or other management level (405-1)


                                                                 2025                                          2024
 Level
                                                       Male               Female                   Male                  Female


 Management                                            553                   32                     465                      16

 Professional                                          363                  58                      442                     65

 Administration                                         86                  55                      92                      67

 Technician                                             67                   2                      177                      7

 Experts                                               2,006                108                    2,107                    117

 Total                                                 3,075                255                    3,283                    272



Gender Equality – 2025(S-01)

                                                                 Male                                        Female
 Level                                              Total                Percentage                Total              Percentage
                                                  Employees              Employees               Employees            Employees
 Entry Level                                           2,153               64.7%                    153                    4.6%
 Mid-level                                             704                 21.1%                    85                     2.6%

 Senior-level                                          203                  6.1%                    16                     0.5%

 Executive-level                                        15                  0.5%                     1                    0.03%

 Total                                                 3,075               92.34%                   255                   7.66%




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Number of employees by gender and age group – 2025 (S-02)


                                                                        Title
Level                   Entry-level                      Mid-level               Senior-level              Executive-level        Total

                     Male         Female            Male       Female           Male         Female        Male     Female

18-24                  0                0            0           0               0              0           0         0             0

25-34                 26                4           101          17              3              0           0         0            151

35-44                977           112              259         46              93             10            3        0           1,500

45-54                1,123          36              332         21              101             6            7        1           1,627

>55                   27                1            12          1               6              0           5         0             52


Number of employees by education in 2025 (S-02)                              Number of employees by age group in 2025

Education                                   Total                            Age                      Total

Master’s & Doctorate                        81
                                                                             25 - 35                  269
Bachelor’s                                  614

Diploma                                     265                              36 - 45                  1,599

High School Graduates                       2,173

Elementary School                                                            46 - 55                  1,456
                                            44
Graduates

Unknown                                     47                               > 55                     6

Total                                       3,330                            Total                    3,330




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ARUTMIN INDONESIA
Number of employees in the top management, middle and or other management level based on gender(405-1)



                                                                       2025                                             2024
 Level
                                                           Male                 Female                      Male                    Female

 Director                                                   5                         0                       5                        0

 CEO, CFO, General Managers                                 4                          1                      4                        1

 Manager                                                    16                         2                     14                        1

 Superintendent                                             52                         3                     50                        4

 Supervisor                                                 101                       15                     88                        14

 Staff/Officer                                              152                       29                     166                      29

 Non-Staff                                                  47                         3                     55                        3

 Total                                                     377                        53                     382                       52


Gender Equality – 2025 (S-01)

                                                                       Male                                           Female
 Level
                                                          Total               Percentage                    Total                  Percentage
                                                        Employees             Employees                   Employees                Employees

 Entry Level                                               199                   46,3%                       32                       7,4%
 Mid-level                                                  153                  35,6%                       18                       4,2%

 Senior-level                                               20                    4,7%                        3                       0,7%

 Executive-level                                            5                     1,2%                        -                        -

 Total                                                     377                   87,7%                       53                      12,3%


Number of employees by gender and age group – 2025 (S-02)


                                                                        Title
 Level                  Entry-level                     Mid-level                Senior-level                Executive-level                Total

                    Male         Female           Male        Female            Male         Female          Male          Female

 18-24                  7              0            0              0             0              0              0               0              7
 25-34              92             16              28              1             0              0              0               0             137
 35-44              49             10              82              8             5               1             0               0             155
 45-54              40                 9           56              6             11              1             1               0             124
 >55                    0              0            2              0             2              0              2               1              7




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Number of employees by education in 2025                                      Number of employees by age group in 2025


Education                          Total                                       Age                  Total

Master’s & Doctorate               50
                                                                               20 - 30              90
Bachelor’s                         152
Diploma                            54                                          31 - 40              149

Vocational School
                                   26
Graduates                                                                      41 - 50              127
High School Graduates              121
                                                                               51 - 55              57
Junior School Graduates 17
Elementary School
                                   10                                          > 51 - 55            7
Graduates
Total                              430                                         Total                430


Number of senior management hired from local                                  Number of workers who are not employees in 2025
community in 2025 (202-2)                                                     (2-8)


Entity                                   Total                                 Entity                       Total Contractor Workers

BUMI                                     8                                     BUMI                         8

KPC                                      26                                    KPC                          23,365

Arutmin Indonesia                        7                                     Arutmin Indonesia            11,806




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We believe that gender diversity in corporate leadership is essential for fostering a more inclusive and dynamic
work environment. (405-1)




At the headquarter, we have female representatives holding
director-level positions or equivalent, accounting for 8.3% of
our total board of directors.




Recruitment and Employee Turnover (401-1)
Recruitment is conducted with the aim of finding the best candidates who possess the skills and competencies
that align with the company’s needs. The process is carried out transparently and professionally, prioritizing
the principle of equality.

The company ensures that the entire selection process is free from discrimination based on ethnicity, race,
religion, gender, or any other factors unrelated to job competence and qualifications. This approach fosters an
inclusive, fair, and performance-oriented work environment.




The Company encourages the creation of a diverse and
inclusive workforce by ensuring an objective, transparent and
discrimination-free selection process.




We design a human resource development system that provides comfortable and secure framework for
employees through a clear career path. In addition, the employee relocation and transfer program also aim
to consider the conditions and needs of employees, which will be assessed objectively in order to be able to
provide fair decisions.




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The following is the recruitment information for BUMI, KPC and Arutmin in 2025.


Table of employee recruitment by age group

Company                                                    Age                                    Total

                                               20 - 30 Years Old                                    2

BUMI                                            31 - 40 Years Old                                   2

                                                41 - 55 Years Old                                   3

Total                                                                                               7

                                               20 - 30 Years Old                                    -

KPC                                             31 - 40 Years Old                                   -

                                                41 - 55 Years Old                                   -

Total

                                               20 - 30 Years Old                                    14

Arutmin                                         31 - 40 Years Old                                   1

                                                41 - 55 Years Old                                   1

Total                                                                                               16


Table of employee recruitment by gender


                                                                             Gender
Company
                                                            Male                                  Female

BUMI                                                         5                                      2

Total                                                                            7

KPC                                                          -                                      -

Total                                                                            -

Arutmin                                                      14                                     2

Total                                                                           16


Table of employee recruitment by region


BUMI                                                                                    Total
Jakarta                                                                                   7
KPC                                                                                     Total
Sangatta                                                                                  -
Jakarta                                                                                   -
Total                                                                                     -



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 Arutmin                                                                                Total

 Satu mine                                                                                -
 Asam-Asam Mine                                                                           1
 Senakin Mine                                                                             2
 NPLCT                                                                                    3
 Batulicin Mine                                                                           0
 Kintap Mine                                                                              3
 Jakarta Office                                                                           7
 Balikpapan Office                                                                        0
 Banjarbaru Office                                                                        0

 Total                                                                                   16



In addition to processing the recruitment of new employees, throughout 2025, we managed to keep the
employee turnover rate at a fairly low number. This can be seen from the low number of employees who end
their working relationship. The employee turnover percentage in KPC is 7.5% or amounting to 251 employees.
Of the total employees who terminated the employment relationship, more than half have entered retirement
age. Meanwhile at Arutmin the employee turnover rate is only 0.5% or equals to 2 employees.

The termination of employment for a number of employees was due to various reasons, ranging from normal
retirement, expired contracts, death, resignation and other reasons as shown in the following table:




Table of employee turnover by age

 Company                                               Age                                        Total

                                                   Under 30                                          -

 BUMI                                         31 - 40 Years Old                                      -

                                              Over 40 Years Old                                      -

 Total                                                                                               -

                                                <30 Years Old                                       18

 KPC                                           31-40 Years Old                                      35

                                                >40 Years Old                                      198

 Total                                                                                              251

                                              20 - 30 Years Old                                      0

 Arutmin                                      31 - 40 Years Old                                      1

                                              41 - 55 Years Old                                      1

 Total                                                                                               2




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Table of employee turnover by gender


                                                                              Gender
Company
                                                           Male                                  Female

BUMI                                                          -                                    -

Total                                                                             -

KPC                                                         229                                    22

Total                                                                            251

Arutmin                                                       1                                    1

Total                                                                             2


Table of employee turnover by region


BUMI                                                                                   Total
Jakarta                                                                                  -
KPC                                                                                    Total
Sangatta                                                                               248
Bengalon                                                                                 1
Samarinda                                                                                2
Total                                                                                  251
Arutmin                                                                                Total
Satu mine                                                                                -
Asam-Asam Mine                                                                           -
Senakin Mine                                                                             -
NPLCT                                                                                    1
Batulicin Mine                                                                           -
Kintap Mine                                                                              -
Jakarta Office                                                                           1
Balikpapan Office                                                                        -
Banjarbaru Office                                                                        -
Total                                                                                    2




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Employee Turnover Rate (S-03)

                                                       Number of Employees                  Percentage of Employees
 Company
                                                       (in the reporting year)               (in the reporting year)

 Number of Employees Resigning/Terminating Employment

 BUMI                                                                -                                         -

 Kaltim Prima Coal (KPC)                                         251                                      7.5%

 Arutmin                                                             2                                    0.5%

 Number of New/Replacement Employees

 BUMI                                                                -                                         -

 Kaltim Prima Coal (KPC)                                             -                                         -

 Arutmin                                                         16                                       3.7%



Voluntary and Involuntary Worker Turnover in 2025


Voluntary

                                                                                   Total
 Reason
                                                         BUMI                       KPC                            Arutmin

 Early Retirement                                          0                         10                              0

 Normal Retirement and Personal
                                                           2                         168                              2
 Reason (Health, School, Family)

 Contract Completion                                       0                         51                              0

 Passed Away                                               0                          9                              0

 Others (Unknown)                                          0                          0                              0

 Total                                                     2                        238                               2

 2025 Voluntary Turnover Rate                            2.12%                                                      0.5%


Involuntary

                                                                                   Total
 Reason
                                                         BUMI                       KPC                            Arutmin

 Kasus                                                     -                          5                              0

 PHK                                                       -                          8                              0

 Total                                                     -                         13                              0


 2025 Involuntary Turnover Rate                            -                                                         0




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Competency Development and Innovation (404-1) (404-2) (POJK51-F.22) (S-05)
Investing in employee development is a key priority for the company, reflecting our commitment to enhancing
skills, knowledge, and competencies across all levels of the organization. By providing targeted training
programs, we aim to support professional growth, improve workplace performance, and align our workforce
with the company’s long-term strategic goals. This dedication to continuous learning underlines our belief that
well-trained employees are essential to achieving sustainable success.

In 2025, BUMI has conducted 894 hours of training sessions, benefiting a cumulative total of 76 employees.
Similarly, KPC has invested USD 3,126,758 in training programs, resulting in 21,572 training hours for 3,146
employees. Additionally, Arutmin has delivered 11,650 hours of training, benefiting 1,021 participants, with a
total training expenditure of USD 95,935.(404-1) (POJK51-F.22)

KPC and Arutmin also strive to ensure that employees who are about to retire will continue to have the
opportunity to generate income through entrepreneurship in the Purnabakti training program preparation for
retirement. In 2025, we provided online and offline training to 91 employees and their spouses, divided into 3
batches. Additionally, Arutmin provided training sessions for 15 employees and their spouses, with a total of
600 hours of training. (404-2)


THE FOLLOWING IS THE EMPLOYEE TRAINING COST IN 2025



KPC

Training                                            Training Cost (USD)

Core & Managerial                                   393,319

Technical                                           547,859

Safety & Environment                                368,227

Operator                                            1,023,275

Maintenance                                         794,077

Total                                               3,126,758


Arutmin

Training                                            Training Cost (USD)

Core & Managerial                                   43,364

Technical                                           19,888

Safety & Environment                                22,895

Operator                                            9,788

Total                                               95,935




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The following is a table of total hours spent by company - employee training (404-1) (POJK51-F.22) (S-05)

 Description                                                      2025                         2024                           2023

 Bumi Resources (Jakarta)

 Total Participant                                                 76                           128                            130

 Total Training Hour                                              894                           892                            747

 Kaltim Prima Coal (East Kalimantan)
 Total Participant                                               3,146                        25,219                          21,327
 Total Training Hour                                             131,917                      151,190                         94,461
 Arutmin Indonesia (South Kalimantan)
 Total Participant                                                1,021                        1,629                          2,042
 Total Training Hour                                             11,650                        17,779                         22,113



Training hours on human rights policy through 2025


 Number of Employees Participating in Human Rights
                                                                           Total Jam Pelatihan
 Training

 25                                                                        800



THE FOLLOWING TABLE SHOWS THE AVERAGE HOURS OF TRAINING BY GENDER AND EMPLOYEE LEVEL.

KPC

 Emp. Grade                                       Participants                                               Training Hours
 A                                                      -                                                                -
 B                                                     1,809                                                       72,863
 C                                                     380                                                         24,366
 D                                                     518                                                         24,894
 E                                                     225                                                          5,877
 F                                                     133                                                          2,740
 G                                                      24                                                           210
 H                                                      24                                                           595
 I                                                      20                                                           194
 J                                                       1                                                           136
 K                                                      10                                                           134
 L                                                      -                                                                -
 M                                                       1                                                               10
 LV4                                                     1                                                               1
 Total                                                 3,146                                                       131,917



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Emp. Gender                                         Participants                               Training Hours

Female                                                     234                                      5,081

Male                                                       2,912                                   126,837

Total                                                      3,146                                   131,917



ARUTMIN


Employee status                                     Training hours

CEO & GM                                            76

Manager                                             323

Superintendent                                      656

Supervisor                                          2,872

Engineer                                            2,982

Admin                                               301

Terampil                                            4,440

Tidak terampil                                      -

Total                                               11.650




Gender                                              Training hours

Female                                              1.197

Male                                                10.453

Total                                               11.650




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BUMI, KPC and Arutmin Training Program for 2025 (404-2)

BUMI

   No                                         Activity                                              Organizer

            Challenges Facing the Legal Profession in the Era of Industry
     1                                                                                       PT Bakrie & Brothers
            5.0 and Professional Accountability

    2       Basic Financial Accounting Course                                                            IAI

    3       Advanced Human Capital Accomplished                                                 Unika Atmajaya

            Exclusive webinar: effective strategies for addressing transfer
    4                                                                                            Fordis Tax-Ina
            pricing disputes
            Challenges Facing the Legal Profession in the Era of Industry
    5                                                                                        PT Bakrie & Brothers
            5.0 and Professional Accountability

    6       World Economic Forum 2025                                                      World Economic Forum

    7       CPMA (Certified Professional Management Acccountant)                                    PPA FEB UI

    8       Basic Financial Accounting Course                                                            IAI

    9       Accounting, finance, and tax aspects of invesment                                           IAPI

    10      Community Development in CSR                                                                 SVI

    11      Quantitative Scenario Modelling for IFRS S2                                                  IAI

            National Seminar on Labor Issues in the Mineral and Coal
    12                                                                                                  IMA
            Mining Sector

    13      Document Control & Digital Filling System                                                HRDSPOT

    14      Climate risk fundamental & Implementation                                             Actia Carbon

    15      Program Sertifikasi ” Indonesia audit practitioner (IIAP)”                                   IIA

    16      The Future of HR Summit                                                                   MERCER

                                                                                        Ministry of Energy and mineral
    17      Human Capital Summit 2025
                                                                                                   Resources
                                                                                           Singapore Management
    18      Sustainable finance in action
                                                                                                 University

    19      Togaf                                                                         PT Atd Solution Indonesia

    20      HR Networking                                                                           Jobstreet

    21      CPMA Certification Exam                                                                     IAMI

    22      Grafanomi                                                                      LKP Grafologi Indonesia

    23      IIA Indonesia National Conference                                                            IIA

    24      IAPI                                                                                        IAPI

    25      International critical minerals & metals summit                                        FastMarkets

                                                                                        Government of Canada - Trade
    26      Canada Mining fair & B2B Networking Session
                                                                                            Commisioner Service

    27      Sertifikasi GRI Frameworks                                                                 NCCR




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   No                                           Activity                                          Organizer

             Workshop Utilizing Green Bonds/sukuk support energy
   28                                                                                                OJK
             transition in indonesia
             OJK Capital Market PPL - IAPI: Accounting and audit
   29        considerations as well as capital market regulations in the                             IAPI
             merger process

   30        Latest PSAK Updates in Financial Statement Preparation                                  IAPI

             Webminar IDX-UN SSE; Workshop on IFRS Sustainability
   31                                                                                  Indonesia Stock Exchange
             standards

   32        Building Sustainable Quality Program                                            IIA Indonesia

             Education on Filing the 2025 Annual Income Tax Return via the
   33                                                                                      Kanwil DJP Jakarta
             Coretax System
             Socialization of the PSPK I & PSPK II Sustainability Disclosure
   34                                                                                                IDX
             Standards Statements

   35        Human Capital Conference 2025                                                       Bakrie Group

             Invitation to the ASEAN Capital Markets Forum and
   36                                                                                                OJK
             International Sustainability Standards Board (ACMF-ISSB)

   37        Financial Modeling for Projected Financial Statement                          PPM MANAGEMENT

   38        Financial Planning & Analysis Profesional                                 Corporate Finance Institute

   39        Project Management Training                                                  PT Andalan Teknologi

             Communication Skills for Auditors: Interviewing and
   40                                                                                                IIA
             Negotiating

   41        Building Sustainable Quality Program                                                    IIA

   42        Data Science Mastery                                                                 Algoritma




KALTIM PRIMA COAL (KPC)
Every year, KPC routinely organizes training programs designed to enhance employee competencies in line
with business needs and industry developments. These training programs are divided into three main levels—
core, managerial, and technical—to ensure that each employee acquires skills relevant to their role within the
company.
   •       Core Level
           Training at this level focuses on strengthening the company’s core values while enhancing interpersonal
           skills and work ethics. Programs in this category include general induction, anti-fraud awareness,
           interpersonal conflict management, and pre-retirement programs.
   •       Managerial Level
           Training at this level aims to develop leadership and managerial skills, particularly for employees who
           are currently in or preparing for strategic positions. Programs in this category include presentation
           skills, problem-solving and decision-making, leadership training, and the Management Development
           Program (MDP), which is designed for newly promoted Supervisors, Superintendents, and Managers.




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    •    Technical Level
         Technical training focuses on enhancing skills directly related to company operations, particularly in
         the mining industry. Programs in this category include mining operations budgeting & cost control,
         hydrocarbon & waste management, and geotechnical awareness.


ARUTMIN
    •    HSE
         First Aid Officer Certification, Training on the Implementation of the Mining Safety Management System,
         General Occupational Health and Safety (OHS) Expert Training and Certification, Electrical OHS Expert
         Training and Certification, EAP Webinar Series on Potential Diseases Caused by Air Pollution, EAP Webinar
         Series on Hearing Disorders in Productive Age, and others.
    •    Environmental/Engineering
         Training and Certification on Reclamation Implementation, Environmental Supervisor Training and
         Certification, Training on the Implementation of the Mining Safety Management System, Certification
         on Responsible Person for Air Pollution Control (PPPU), Responsible Person for Water Pollution Control
         (PPPA), Hazardous and Toxic Waste Management (PLB3), Non-Hazardous Waste Management,
         Hazardous Waste Management Operations (OLB3), and others.
    •    Social
         Community & Government Relation Trainings: ISO 26000 Social Responsibility, Social Return on
         Investment & Social Innovation training.
    •    HR
         Super Tax Deduction Coaching Clinic & Industrial Relations Negotiation Techniques, 3 Year RKAB Success
         & Completing the Mineral and Coal Online System, Employment Law and Settlement of Industrial
         Relations.
    •    Accounting and finance area
         Brevet A & B training, transfer pricing, updated PPh article 21.
    •    Hard skills
         Coal supply chain management, stockpile management, berthing and loading master, drill holes
         spacing analysis for coal & resources evaluation and coal shipping
    •    Soft skills
         Microsoft Power BI Data Analyst, Powerful Presentation & Data Storytelling, English course.




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Employee Remuneration, Benefits and
Performance Assessment
(202-1) (405-2) (POJK51-F.20)


In general, there are several employee distribution areas, namely Jakarta as the head office, East Kalimantan
and South Kalimantan where the business unit operates. For employees spread across several cities other than
Jakarta, the comparison of the entry level wages of male and female employees (Gender Pay Gap Breakout)
with the minimum wage in the area can be seen in the following table: (202-1) (405-2)




                                                   Entry Level Wage (Rp)               Ratio to minimum wage              Ratio of
 Province/           Minimum Wage                                                                                        minimum
 City                2025 (Rp)                                                                                          wage based
                                                      Male            Female              Male          Female           on gender


 Jakarta             5,396,761                     5,396,761          5,396,761            100%              100%           100%

 Kutai Timur         3,912,292                     4,039,000         4,039,000            103.2%         103.2%             100%

 Banjarbaru          3,506,195                     3,506,195         3,506,195             100%              100%           100%

 Tanah Laut
 & Tanah             3,506,195                     3,506,195         3,506,195             100%              100%           100%
 Bumbu

 Kotabaru            3,653,000                     3,653,000         3,653,000             100%              100%           100%



We are committed to providing equal opportunities for female employees and male employees. Determination
of remuneration is based on the classification of positions, years of service, workload, work location and work
performance. This can be a motivation for female employees to be able to excel without worrying about any
form of gender discrimination.

Throughout 2025 we had formulated remuneration into several components consisting of basic wages,
transportation allowances, education allowances and the procurement of glasses. In addition to employees,
we also provide several facilities for employees’ families in the form of children’s education assistance and
health facilities including dental care and eyeglass facilities provided by the company.

At the business unit level, KPC also continues the implementation of Competency-Based Salary Review (CBSR)
for employees with Grade D-I and permanent employee status. Some of the main programs carried out in
relation to the retention program are:
1.    Annual Salary Review 2025
2.    Market Survey conducted in an ongoing basis to ensure that KPC’s remuneration package remains
      competitive among companies in similar industries.
3.    Housing Ownership Program (HOP) for employees.




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Information regarding benefits for employees is presented in the following table:

Table of Benefits for permanent employees and contract employees (401-2)

                                                                                Permanent                Contracted
 Company                                      Allowance
                                                                                Employees                Employees
                    Transportation Allowance                                          •                         •
                    Religious Day Allowance                                           •                         •
                    Health care insurance                                             •                         •

                    Employee Scholarship                                              •

                    Annual leave allowance                                            •

                    5-year Working Period Reward                                      •
 BUMI               Long Leave Compensation                                           •
                    Eyewear Assistance Allowance                                      •
                    Education Assistance Allowance                                    •
                    Pension Program (voluntary/not compulsory)                        •
                    Outstanding Student Reward                                        •
                    Aqiqah/Baptism Allowance                                          •
                    Funeral Support                                                   •


                    Transportation Allowance                                          •                         •
                    Occupational Disability and Accidents Insurance                   •                         •
                    Occupational Life Insurance                                       •                         •
                    Non-Occupational Disability and Accidents
                                                                                      •                         •
                    Insurance

                    Occupational Life Insurance                                       •                         •

                    Health insurance for workers                                      •                         •

                    Health insurance for workers’ spouses                             •                         •

                    Health insurance for workers’ children                            •                         •
 Kaltim Prima
                    Leave                                                             •                         •
 Coal (KPC)
                    Annual leave transportation allowance                             •                         •

                    Maternity leave                                                   •                         •

                    Menstrual leave                                                   •                         •

                    Hajj or religious pilgrimage leave                                •                         •

                    Religious holiday allowance                                       •                         •

                    Pension fund                                                      •

                    Severance fund                                                    •                         •



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                                                                                      Permanent      Contracted
Company                                        Allowance
                                                                                      Employees      Employees
                      Housing construction loan allowance                                 •
                      Years of service bonus                                              •
                      Education allowance for employees’ children                         •


                      Public Employment Insurance                                         •                •
                      Public Health Insurance                                             •                •
                      Housing Rent Allowance                                              •                •
                      Housing Ownership Allowance                                         •
                      Regional Allowance                                                  •                •
                      Eyewear Assistance Allowance                                        •                •
                      Transportation Allowance                                            •                •
                      Annual Leave Allowance                                              •
                      Long Leave Compensation                                             •
Arutmin               5-year Working Period Reward                                        •
                      Education Allowance                                                 •
                      Outstanding Student Reward                                          •
                      Group Supervising Allowance                                         •                •
                      Religious Day Allowance                                             •                •
                      Health Insurance                                                    •                •
                      Hearing Aid Allowance                                               •
                      Site Allowance                                                      •
                      Funeral Support                                                     •
                      Pension Scheme                                                      •


In terms of compliance with regulations, the company always strives to fulfill all employee rights guaranteed
by law. At the business unit level, KPC provides work permit and leave arrangements for employees, annual
leave transportation allowances and ease of taking leave for employees who wish to perform religious services
such as hajj and umrah.

KPC and Arutmin also have a rule for female employees to get maternity leaves with wages for 1.5 (one and a
half) months before the time to give birth to a child and 1.5 (one and a half) months after giving birth according
to the calculation of the obstetrician or midwife. In addition, employee rotation and transfer programs are also
carried out for female employees who are pregnant to ensure her health and safety in the workplace.

Throughout 2025, there were 2 female employees from Arutmin who took maternity leave. Similarly, in KPC,
there were 5 female employees who were eligible and had taken maternity leave. Of the total employees who
took maternity leave in 2025, 5 employees (100%) were accepted to work again in their original positions and
regained their rights after the maternity leave ended. (401-3)




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The performance review given to all employees is carried out in accordance with Company Regulations or
Collective Labour Agreement (CLA). KPC has developed and implemented strategies to achieve that, namely:
1.   Implementation of the Competency System using:
     a.   Gradual review and update of the current competency model.
     b.   Continuous improvement of the employee development plan.
     c.   Continuous improvement on the implementation of employee competency review.
2.   Implementation and Rollout of Performance Management System using:
     a.   Continuous improvement in operator performance management system implementation.
     b.   Development of performance management system model for supervisor and superintendent levels in
          Mining Operations Division and Mining Support Division.
     c.   Rollout of Performance Management System in Contract Mining Division, Coal Processing & Handling
          Division, and Health, Safety, Environment & Security Division
3.   Employee Engagement Survey
     The 2025 Employee Engagement Survey showed a strong level of satisfaction, reflecting a positive,
     supportive work environment that is aligned with employee expectations. This achievement indicates that
     the Company’s various initiatives in human capital development, internal communication, and employee
     well-being have been implemented effectively.




FOSTERING HARMONIOUS INDUSTRIAL
RELATIONS
(2-30) (407-1)


In accordance with the Human Rights Policy of BUMI, KPC and Arutmin, the company recognizes the rights
of employees to associate and assemble. Human rights due diligence shows there are no significant risks to
those freedoms. Even though some contractor employees are not part of the labor workforce, the contractor
company still runs the Bipartite LKS as a forum for aspirations, supported by other mechanisms such as the
Speak-Up System. (407-1)

Employees can apply for permission or dispensation to take part in Trade Union activities, in accordance with
the PKB approved by the Ministry of Manpower. This PKB protects 100% of employees in holdings and business
units, while contractor employees follow their respective PKB or contractor company regulations. Both KPC
and Arutmin continue to coordinate with work partners to ensure the fulfillment of workers’ rights according to
Indonesian regulations. (2-30) (EM-CO-310a.1)

Additionally, there were no labor strikes at KPC or Arutmin during the reporting period. We remain committed
to fair labor practices, open communication, and compliance with regulations to prevent disputes and ensure
operational continuity. (EM-CO-310a.2)




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Until the end of 2025, the number of Arutmin employees who are members of labor unions is 349 out of 430
non-management employees or 81% of the total number of non-management employees. Meanwhile, KPC
employees who are members of the labor union number 3,330 employees or reach 100% of the total non-
management employees. In contrast to KPC, which has different trade union organizations, in Arutmin, our
business unit has only one union. (407-1)



Union                                                      Total Per December 2025                      Percentage

SPKEP                                                                    391                              11.74%

PPMI                                                                     365                              10.96%

KORPPRA                                                                  668                              20.06%

SBSI                                                                     730                              21.92%

SPK                                                                       131                             3.93%

SPSI                                                                      94                              2.82%

SPSM                                                                     187                              5.62%

PPP                                                                      468                              14.05%

Non-affliate                                                             296                              8.89%

Membership in Total                                                      3,330                            100%


KPC involves employees and labor unions in policy formulation and communicates any major changes at least
three months before implementation, particularly regarding welfare, merit systems, or significant transitions
such as mergers and acquisitions. Communication channels include email, intranet, socialization meetings,
and performance monitoring meetings, in accordance with company regulations or the collective labor
agreement. (402-1)




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07
HUMAN RIGHTS RESPECT
PERFORMANCE




Responsible business is not only a moral or legal duty, but
a strategic foundation for stability, competitiveness, and
sustainable development.– Closing Plenary, United Nations
Responsible Business and Human Rights Forum 2025.




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MANAGEMENT OF MATERIAL TOPICS:
(3-3) (2-23)


           IMPACT OF MATERIAL TOPIC (3-3)
           BUMI recognizes that its operations may carry potential implications for human rights, both from the
           Company’s direct activities and from its business relationships with contractors and suppliers. Key
           areas of concern include occupational health and safety, land acquisition processes, and access to
           clean water and a healthy environment.




           COMMITMENT & POLICIES (2-23) (S-08) (S-11)
           As part of strengthening the protection of human rights within its operations, we have established
           the Human Rights Policy version 1.0. The policy is intended to minimize the risk of the Company’s
           involvement in potential adverse human rights impacts while serving as a reference for responsible
           and sustainable business practices.




           MANAGEMENT OF IMPACT
           BUMI strengthened its human rights governance by establishing a Human Rights Coordinating Team
           under Board of Directors Decree No. 478/BR-BOD/XII/18. To enhance its effectiveness, the team’s
           structure was expanded in 2023 to include representatives from various functions at the business unit
           level. This step was taken to ensure that the Company’s human rights commitments are implemented
           more consistently across all operational areas.




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HUMAN RIGHTS POLICY
(2-23) (S-08) (S-09) (S-10)

BUMI places respect for human rights as a fundamental element of its corporate governance and business
practices. This commitment is formalized through Human Rights Policy version 1.0, which has been in effect
since 2018 and was endorsed by the Company’s top leadership. In developing the policy, the Company
referred to widely recognized international standards, including the United Nations Guiding Principles on
Business and Human Rights (UNGPs), the Universal Declaration of Human Rights, and the core conventions of
the International Labour Organization (ILO).

To ensure that these principles are reflected in operational practices, the Company integrates human rights
provisions into various internal policies. These include the Company’s Code of Conduct, procurement policy,
recruitment guidelines, and the Supplier Code of Conduct.

In addition, the Company’s main business units have aligned their respective policies with the Group’s human
rights commitment. This commitment is reflected in the Group Human Rights Policy and the Sustainable
Development Policy, as well as the human rights policies of each business unit, namely the Human Rights
Policy of KPC and the Human Rights Policy of Arutmin.

In its operations, the Company has appointed a Human Rights Coordinator who is responsible for coordinating
the implementation of human rights policies and principles across all operational activities. The Coordinator
plays a role in monitoring the implementation of these policies, enhancing internal awareness of human rights
issues, and promoting the integration of human rights principles into the Company’s business processes and
decision-making. (401-1)

Further information regarding the Group-level Human Rights Policy can be accessed through the following link:
https://www.bumiresources.com/id/sustainability#policy




HUMAN RIGHTS DUE DILIGENCE
In 2022 and 2023, BUMI conducted a comprehensive Human Rights Due Diligence (HRDD) process as part
of its commitment to strengthening responsible business practices. Moving forward, the Company intends
to broaden the scope of this process by incorporating environmental considerations, recognizing the close
relationship between human rights and environmental impacts within mining operations. This initiative will be
implemented through Human Rights and Environmental Due Diligence (HREDD) planned for 2026.




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BUMI aims to implement Human Rights and Environmental
Due Diligence (HREDD) comprehensively in 2026. This initiative
reflects the Company’s effort to strengthen responsible
business practices by moving beyond approaches that have
traditionally focused primarily on moral and regulatory
compliance.




The HREDD initiative will be coordinated by the BUMI Human Rights Coordinator Team with the support of an
independent external advisor specializing in human rights. Its implementation will follow the framework of the
United Nations Guiding Principles on Business and Human Rights (UNGPs).

The due diligence process will be carried out through three key stages: reviewing relevant corporate policies and
documents, conducting field visits accompanied by in-depth interviews with stakeholders potentially affected
by mining activities—including employees, contractors, business partners, and surrounding communities—and
developing action plans together with business units based on the findings. These action plans will then be
communicated to stakeholders through the HREDD Report.

The outcomes of the 2022 and 2023 Human Rights Due Diligence are presented in the https://www.
bumiresources.com/en/sustainability#reports. (413-2)




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In 2025, BUMI received the Business and Human Rights Award (BHAM) 2025, organized by SETARA Institute in
collaboration with Yayasan Taruma Negara at Hotel Pullman Jakarta Central Park on November 25, 2025. The
award recognizes companies in the palm oil and mining sectors that demonstrate progress in implementing
business practices aligned with the respect for human rights. The recognition is based on the Responsible
Business Conduct Benchmark research, which evaluates the implementation of the United Nations Guiding
Principles on Business and Human Rights (UNGPs), ESG practices, and the integration of sustainability
considerations into corporate operations.

For BUMI, this recognition reflects the Company’s continued efforts to strengthen the integration of human
rights considerations into its policies, governance framework, and operational practices. The achievement
also serves as an encouragement for the Company to further advance responsible business conduct aligned
with both national and international standards, while ensuring that business growth remains attentive to the
protection of stakeholders’ rights.




HUMAN RIGHTS ACTIVITIES IN 2025
(POJK51-F.1)


Throughout the reporting year, BUMI, through its Human Rights Coordination Team implemented its human
rights commitment through a series of capacity-building activities, knowledge-sharing engagements, and
participation in policy and multi-stakeholder forums. Key initiatives undertaken during the year are summarized
below: (POJK 51 – F.1)

    1.   Conducting refresher training on Human Rights and the Code of Conduct for employees. The training
         was attended in person by 20 Arutmin employees, as well as 2,246 KPC employees and 131 KPC
         contractor employees. Participants also included security personnel assigned within the Company’s
         operational areas..(410-1)
    2.   Participating in a benchmarking session and interview as part of a research project on good practices
         in Business and Human Rights among private companies in ASEAN countries, organized by the
         International and Civil Law Commercial Center, Public Foundation in Japan, on May 7, 2025.
    3.   Attending a Focus Group Discussion (FGD) on the development of National Human Rights Due Diligence
         policies focusing on environmental and climate change indicators, organized by the Ministry of Human
         Rights – Directorate General of Human Rights Instruments and Strengthening, on October 6, 2025.
    4.   Participating in an FGD on National Human Rights Due Diligence policy development focusing on labor
         union indicators, organized by the Ministry of Human Rights – Directorate General of Human Rights
         Instruments and Strengthening in collaboration with the Friedrich Naumann Foundation (FNF) on
         October 16, 2025.
    5.   Attending an FGD on National Human Rights Due Diligence policy development focusing on Occupational
         Health and Safety (OHS) indicators, organized by the Ministry of Human Rights – Directorate General of
         Human Rights Instruments and Strengthening together with the Friedrich Naumann Foundation (FNF)
         on October 17, 2025.




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   6.      Actively participating in the training “Business and Human Rights Approach to Net Zero and Nature
           Positive Strategies” organized by the United Nations Development Programme (UNDP) Indonesia on
           October 28–29, 2025.
   7.      Participating in the Human Rights Due Diligence Webinar organized by the Indonesia Stock Exchange
           (IDX) in collaboration with the Global Reporting Initiative (GRI) and the Indonesian Listed Companies
           Association (AEI) on December 9, 2025.




RESPECT FOR HUMAN RIGHTS IN BUSINESS
AGREEMENT
BUMI promotes the application of human rights principles throughout its business partnerships. This
commitment is implemented by incorporating human rights provisions into cooperation agreements with
contractors, suppliers, and other business partners as part of responsible corporate governance practices.

In 2025, at the holding level, human rights considerations were included in nearly all cooperation agreements,
representing a total contract value of Rp 18,672,248,654. This figure reflects a 13.62% increase compared to the
previous year, indicating a growing number of business partners adopting human rights principles within their
operational practices.

In addition to contractual integration, the Company also strengthens awareness of human rights practices
through knowledge-sharing initiatives with business partners. BUMI’s business units, KPC and Arutmin, regularly
facilitate discussions and information updates on human rights and labor practices through the Human
Resources & Community Relations Forum (HRCR Forum).




We believe that incorporating human rights commitments
into cooperation agreements is positively correlated with
improved business outcomes for the Company. In 2025, we
concluded cooperation agreements with a total contract
value of IDR 18,672,248,654. This reflects BUMI’s commitment
to maintaining robust partnerships that promote respect for
human rights in operational practices.




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GRIEVANCE MECHANISM
(2-25) (2-26) (406-1) (411-1)


BUMI provides a grievance mechanism that enables stakeholders to raise concerns while allowing the
Company to identify potential human rights risks at an early stage. Through this channel, emerging issues can
be addressed promptly, reducing the likelihood of them escalating into broader impacts.

The mechanism is designed in line with the effectiveness criteria outlined in the United Nations Guiding
Principles on Business and Human Rights (UNGPs). These principles emphasize that grievance mechanisms
should be legitimate, accessible to complainants, supported by clear timelines for handling cases, conducted
in a fair and transparent manner, and focused on resolving issues.

Stakeholders are encouraged to submit complaints, feedback, or constructive suggestions to support BUMI’s
continuous improvement. Submissions can be made via email at speakup@bumiresources.com or by phone/
SMS at +62 812-128-2864.

To ensure accessibility and credibility, the grievance mechanism operates on a daily basis. Communities living
around operational areas may also convey concerns directly to Community Development officers in the field.
Many of these officers come from local communities, which helps facilitate communication and strengthen
trust in the grievance system established by the Company. (2-26)




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Where a complaint is found to be associated with adverse human rights impacts, the form of remediation is
determined based on the Company’s relationship to the impact—whether the Company caused, contributed
to, or is directly linked to the issue. Possible remedies may include apologies, restitution, rehabilitation, financial
or non-financial compensation, and preventive measures to ensure that similar impacts do not recur. (2-25)

Through the implementation of this grievance mechanism and the human rights due diligence process, the
Company confirmed that throughout 2025 there were no complaints received related to discrimination, human
rights violations, freedom of association and assembly, child labor, forced labor, or violations of the rights of
indigenous and local communities around its operational areas. (406-1) (411-1) (S-07)




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08
OCCUPATIONAL HEALTH
AND SAFETY PERFORMANCE
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BUMI prioritizes occupational safety and health in all its
operational activities. The company believes that every
fatality, injury, and occupational illness can be prevented
through the implementation of a robust safety management
system, improvements in worker competence, and the
strengthening of a safety culture. In line with its commitment
to protecting the right to occupational safety and health
as part of human rights, BUMI continues to conduct audits,
training, and safety performance evaluations to ensure a safe
and healthy working environment for all workers.




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MANAGEMENT OF MATERIAL TOPICS:
(3-3) (2-23)


           IMPACT OF MATERIAL TOPIC (3-3)
           Open-pit mining activities have the potential to impact the health and safety of workers, both
           employees and contractors, arising from operational activities in the mining area. These risks include
           physical injury, musculoskeletal disorders from work activities, exposure to noise that can cause
           hearing loss, exposure to chemicals and dust, and other factors that can affect workers’ health, safety,
           and well-being.




           COMMITMENT & POLICIES (2-23) (S-11)
           1.   Human Rights Policy Version 1 476/BR-BOD/XII/18 (Group)
           2.   Mining Safety, Environmental, and Security Policy (KPLK) 2025 (Kaltim Prima Coal)
           3.   Mining Safety, Environmental, and Community Policy 2023 (PT Arutmin Indonesia)
           4.   ISO 45001:2018 on Occupational Health and Safety Management System.




           MANAGEMENT OF IMPACT
           In 2025, KPC conducted 163 internal audits and 2 external audits (ISO 45001:2018 Surveillance Audits)
           by SGS related to occupational health and safety (OHS) performance. Meanwhile, Arutmin conducted
           one internal audit of the Mining Safety Management System (SMKP) for each operational area.




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OCCUPATIONAL HEALTH AND SAFETY
MANAGEMENT SYSTEM
(2-27) (403-1) (403-8) (POJK51-F.21) (EM-CO-320a.2)


As a mining company, BUMI implements the Mining Safety Management System (SMKP Minerba) in accordance
with Minister of Energy and Mineral Resources (ESDM) Regulation No. 26 of 2018, ESDM Ministerial Decree No.
1827 K/30/MEM/2018, Director General of Mineral and Coal Decree No. 185.K/37.04/DJB/2019, and Government
Regulation No. 50 of 2012 on Occupational Health and Safety Management Systems. In addition, the company
has adopted ISO 45001:2018 as an international standard to strengthen its occupational health and safety
management, serving as the basis for managing safety, occupational health, and environmental risks in an
integrated manner across all operational activities to ensure a safe and decent working environment. (2-27)
(403-1) (POJK-F.21)

Throughout 2025, PT Bumi Resources Tbk, through its operating subsidiaries, continued to ensure the
implementation of a comprehensive Occupational Health and Safety Management System (OHSMS) across
all operational areas. During the reporting period, there were 3,330 company employees and 22,939 contractor
workers at KPC, as well as 964 company employees and 11,220 contractor workers at Arutmin, working within
the Company’s OHS management system. (403-8)

The SMKP implemented at KPC and Arutmin covers all operational areas and provides protection for 100% of
the workforce, including employees and non-employee workers such as partners and contractors. This system
is implemented in an integrated manner through operational risk control, workforce capacity building, and
continuous monitoring of field safety practices. (403-8)

Through its strong commitment to occupational safety and regulatory compliance, the Company successfully
complied with all applicable safety and environmental regulations throughout 2025, resulting in no sanctions
or fines imposed by the government during the reporting period. (2-27)

Highlight OHS Management System 2025



  PLANNED LEVEL                                                          PLANNED LEVEL
  The level of mining safety performance achievement in 2025 by          The level of mining safety performance achievement for the
  KPC is based on the Decree of the Director General of Mineral          period 2023 - 2025 by Arutmin is based on Directorate General
  and Coal No. 10.K/MB.01/DJB.T/2023.                                    of Mineral and Coal Decree No. 10.K/MB.01/DJB.T/2023.



  KPC                                                                    Arutmin




                        76%
                                                        The level of mining safety performance
                                                        achievement 2025 by KPC is based on Directorate
                                                        General of Mineral and Coal Decree No. 10.K/
                                                        MB.01/DJB.T/2023.




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THE SAFETY OF BUSINESS PARTNERS
(403-8)

The Company recognizes that contractors and business partners play an important role in supporting
operational activities. Currently, KPC works with approximately 141 contractor companies, while Arutmin
employs approximately 95 contractors.

Therefore, through its business units, the Company has implemented a Contractor Management System to
align safety culture, communication practices, performance standards, and OHS competencies between the
Company and its contractors. KPC and Arutmin implement partner safety management starting from the
selection stage, as well as supervision management before. The contractor safety management process is
illustrated in the diagram below.




OHS HAZARD IDENTIFICATION,
RISK ASSESSMENT, AND INCIDENT
INVESTIGATION
(403-2) (403-4) (403-9)


BUMI and its business units systematically identify hazards, assess and control risks through the Hazard
Identification, Risk Assessment, and Determining Control (HIRADC) process and Job Safety Analysis (JSA) in
all operational activities. This process is carried out periodically, before work begins, to ensure that potential
hazards are identified early and that risk control measures are adequately implemented. (403-2) (403-9)




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Hazard identification and risk assessment are carried out by competent personnel who have received relevant
occupational safety training and involve workers and contractors who understand the field operational
conditions. Worker participation is an important part of occupational accident prevention efforts, including
through consultation during risk assessment, incident investigation, and regular occupational safety meetings.
(403-2) (403-4)

The company also implements an incident and near-miss reporting mechanism that requires all employees
and partners to report any incident that could pose a safety risk. All reports will be followed up through an
investigation process to identify the root causes and determine corrective actions to prevent similar incidents
in the future. (403-2)

In line with the company’s commitment to occupational safety and respect for human rights, workers have
the right to refuse or leave work situations that they believe may endanger their safety or health. This policy is
accompanied by a guarantee that workers who report hazards or stop work for safety reasons are protected
from retaliation, so they can openly express safety concerns without risk of discrimination or sanctions. (403-2)


Top 5 Occupational Safety and Health Hazards and Risks Identified in 2025
(403-2) (403-9)

KPC


 NO                          Hazard/OHS risk                                      Action to minimize risk

                                                                   Defensive driving training; radio communication
                                                                   procedures; vehicle/heavy equipment
                                                                   operating procedures; standardization of
                                                                   mine road and work area design; vehicle/
                                                                   heavy equipment maintenance management;
  1     Collision between vehicles/heavy equipment
                                                                   traffic management (mining and non-mining);
                                                                   hazardous work authorization system (KIMPER);
                                                                   implementation of standard rules/Golden
                                                                   Rules; and roadworthiness (commissioning)
                                                                   standardization for vehicles/heavy equipment.



                                                                   Defensive driving training; radio communication
                                                                   procedures; vehicle/heavy equipment
                                                                   operating procedures; standardization of
                                                                   mine road and work area design; vehicle/
                                                                   heavy equipment maintenance management;
  2     Vehicle/heavy equipment rollover
                                                                   traffic management (mining and non-mining);
                                                                   hazardous work authorization system (KIMPER);
                                                                   implementation of standard rules/Golden
                                                                   Rules; and roadworthiness (commissioning)
                                                                   standardization for vehicles/heavy equipment.




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                                                                          Defensive driving training; radio communication
                                                                          procedures; vehicle/heavy equipment
                                                                          operating procedures; standardization of
                                                                          mine road and work area design; vehicle/
                                                                          heavy equipment maintenance management;
                                                                          traffic management (mining and non-
 3     Worker struck by vehicles/heavy equipment                          mining); hazardous work authorization system
                                                                          (KIMPER); implementation of standard rules/
                                                                          Golden Rules; roadworthiness (commissioning)
                                                                          standardization for vehicles/heavy equipment
                                                                          (including mandatory installation of reverse
                                                                          alarms); use of reflective uniforms; and energy
                                                                          isolation procedures (Lock Out Tag Out).
                                                                          Manual handling training; standardization of
                                                                          work area design; hazardous work authorization
                                                                          system (KIMPER); implementation of standard
                                                                          rules/Golden Rules; standardization of work
                                                                          equipment roadworthiness (commissioning)
 4     Falling objects / struck by objects                                (including power tools, heavy equipment –
                                                                          FOPS, lifting equipment, etc.); use of reflective
                                                                          uniforms; energy isolation procedures (Lock
                                                                          Out Tag Out); lifting procedures; use of personal
                                                                          protective equipment; and installation of
                                                                          barricades in work areas.
                                                                          Implementation of fall prevention and
                                                                          protection systems; working at height training;
 5     Fall from height                                                   hazardous work authorization system (KIMPER);
                                                                          and implementation of standard rules/Golden
                                                                          Rules.




ARUTMIN INDONESIA

NO                                Hazard/OHS risk                                         Action to minimize risk


                                                                          Engineering Controls -
                                                                          Administrative Controls: Workers must visually
                                                                          assess the surrounding area; carry a two-
                                                                          way radio; report emergencies immediately
 1     Working near cliffs/gorges
                                                                          when they occur; ensure evacuation routes
                                                                          are available; provide first-aid supplies; work
                                                                          is prohibited in rainy conditions; and work is
                                                                          prohibited in high-wind conditions.




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 NO                          Hazard/OHS risk                                      Action to minimize risk


                                                                   Work Practices: Conduct a pre-shift safety
                                                                   briefing (P5M) regarding the conditions of the
                                                                   work area.
                                                                   PPE: Use of PPE including helmets, uniforms/
                                                                   reflective vests, and safety shoes.



                                                                   Engineering Controls: -
                                                                   Administration Controls: Implementation
                                                                   of golden rules in operating vehicles and
                                                                   equipment, reducing speed and maintaining
                                                                   a safe distance, periodic road watering and/
                                                                   or watering as per inspection findings to ensure
                                                                   roads meet Mining OSH standards, halting
                                                                   operations if dust impairs visibility, and use
                                                                   of seat belts by drivers to reduce the severity
        Thick dust on the haul road with visibility of less
  2                                                                of injuries in accordance with vehicle and
        than 40 meters
                                                                   equipment operating guidelines.
                                                                   Work Practices: Communicating Mining
                                                                   OSH standards to Water Truck Operators to
                                                                   ensure watering in dusty areas, and periodic
                                                                   road condition inspections by supervisors in
                                                                   accordance with OSH observation & inspection
                                                                   procedures.
                                                                   PPE: Use of PPE, including helmets, uniforms/
                                                                   reflective vests, and safety shoes.



                                                                   Engineering Controls: -
                                                                   Administration Controls: Workers performing
                                                                   work at heights must be competent or have
                                                                   received training, complete standard OSH
                                                                   documentation (JSA and Permit), have an ERT
                                                                   team on-site during the work process, ensure
                                                                   first-aid supplies are available, and verify that
  3     Working at Heights                                         all equipment is in good working order.
                                                                   Work practices: Supervisors ensure that workers
                                                                   have received training in working at heights and
                                                                   have at least a basic understanding of first aid.
                                                                   PPE: Use PPE (helmet, safety shoes, gloves,
                                                                   full-body harness with double lanyard)
                                                                   in accordance with the PPE Management
                                                                   Procedure.




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 NO                               Hazard/OHS risk                                         Action to minimize risk
                                                                          Engineering Controls: Use welding screens
                                                                          Administrative Controls: Only qualified workers
                                                                          may perform welding operations; work must
                                                                          have a hot work permit in accordance with
                                                                          procedures; first aid kits, fire extinguishers, and
                                                                          fire blankets must be available and placed in
  4    Sparks from cutting and welding work
                                                                          the work area.
                                                                          Work practices: Hot work training.
                                                                          PPE: Use of PPE including a helmet, reflective
                                                                          vest/uniform, safety shoes, face shield, welding
                                                                          apron, welding mask, leather gloves, and
                                                                          welding mask.

                                                                          Engineering Controls: Installation of warning
                                                                          alarms when the excavator is turning.
                                                                          Administration Controls: Ensure adequate
                                                                          lighting when working at night; manage work
                                                                          shifts and fatigue; communicate via radio;
                                                                          vehicles other than the excavator’s fleet partner
  5    Excavator Movement in the Loading Point Area
                                                                          are not permitted within the working excavator’s
                                                                          swing radius.
                                                                          Work practices: Training on working in hot
                                                                          conditions.
                                                                          PPE: Use of PPE, including helmets, reflective
                                                                          vests/uniforms, and safety shoes.




OHS ASPECTS IN COLLECTIVE LABOR
AGREEMENTS
(2-30) (403-4)


KPC and Arutmin have included OHS aspects in the CLA for 2023-2025, signed by labour unions, management,
and the Ministry of Manpower, as stipulated in Law No. 1 of 1970 and Law No. 13 of 2003.

In KPC, of the 14 chapters and 87 articles listed in the CLA, 7 articles cover Occupational Health and Safety. This
topic is listed in chapter VIII, articles 50-56. Meanwhile, Arutmin covers Occupational Health and Safety in 6
chapters of the 2023-2025 CLA. This topic is listed in Chapters 4, 5, 9, 10, 11, and 13.




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OCCUPATIONAL HEALTH SERVICES
(403-3) (403-6) (403-7) (POJK51-F.21)

BUMI and its business units provide occupational health services to support the identification and control of
workplace health hazards and to minimize the risk of occupational diseases (PAK) and work-related illnesses
(PAHK). These services include monitoring workers’ health, conducting periodic health checks, and evaluating
health risks arising from operational activities. The findings from these occupational health services are used as
input in efforts to improve working conditions and strengthen health risk control in the operational environment.

To ensure service quality and accessibility for workers, the company provides a 24-hour health clinic in the
operational area, staffed by competent doctors and health workers with relevant certifications. In addition,
the company collaborates with hospitals near its operations to ensure that workers receive further medical
treatment when necessary.

The Company also maintains the confidentiality of employee health information through a health record
management system, with internal procedures governing it in each business unit. Employee health information
is used only for occupational health services and workplace health risk management. In line with the company’s
commitment to respecting human rights, employee health information and participation in occupational
health services are not used as a basis for making decisions related to employment relationships, such as
promotions, performance evaluations, compensation, or other actions that may benefit or harm employees.




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HIGHLIGHT OCCUPATIONAL HEALTH
MANAGEMENT 2025
(403-6) (403-7) (POJK51-F.21)


KPC                                                                      Arutmin


 100%                                                                    100%
 KPC employees and their family                                          Arutmin employees and their family
 members are enrolled in the National                                    members are enrolled in the National
 Health Insurance Program – Kartu                                        Health Insurance Program – Kartu
 Indonesia Sehat.                                                        Indonesia Sehat.




 30,939                                                                  11,722
 KPC employees and contractors undergo                                   Arutmin employees and contractors
 initial, periodic, special, and final medical                           undergo initial, periodic, special, and final
 check-ups (MCU).                                                        medical check-ups (MCU).




 12                                                                      10,228
 KPC conducted workplace and
 accommodation hygiene and sanitation                                    Arutmin conducted workplace and
 inspections routinely every month at                                    accommodation hygiene and sanitation
 each areas/buildings.                                                   inspections.




 31                                                                      1,849

 KPC conducted food hygiene and safety                                   Arutmin conducted food hygiene and
 inspections.                                                            safety inspections.




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OHS ORGANIZATIONAL STRUCTURE
(403-4)

The Mining Safety Committee (KKP), also known as the Occupational Safety and Health Advisory Committee
(P2K3), serves as an avenue to enhance communication and cooperation between management and
employees, with a view to fostering effective communication and participation in the implementation of OHS.
In addition, KKP and P2K3 are tasked with providing advice and guidance to the Management Board on OHS
matters to ensure the OHS program is implemented across all aspects of the Company’s activities.

In accordance with KepDirjen Minerba-ESDM No. 185 of 2019, companies holding IUPK are required to establish a
Mining Safety Committee (KKP). We also comply with the Minister of Manpower Regulation No. 4 of 1987 related
to the formation of the Occupational Safety and Health Advisory Committee (P2K3). KKP and P2K3 consist of a
Chair held by the KTT/COO, a Deputy Chair held by WKTT, a Secretary held by GM HSES, and members consisting
of the highest-ranking structure from each Division. The KKP is prepared by the GM and HSES Manager, and
approved by the KTT/COO.


KPC’s Organizational Structure of Mining Safety Committee:




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Arutmin’s Organizational Structure of Mining Safety Committee:

   a.      Asamasam Site




   b.      Kintap Mine




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    c.   Satui Mine




    d.   Batulicin Mine




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   e.      Senakin Mine




   f.      NPLCT Terminal




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Highlight Mining Safety Committee 2025




  86                                                               72
  KKP KPC meetings.                                                KKP Arutmin meetings.




OHS TRAINING AND EMERGENCY
PREPAREDNESS
(403-5) (403-7) (EM-CO-320A.2)

The Company is committed to ensuring that every personnel, particularly those working in operational or field
roles, possesses adequate competence and understanding of the hazards and potential risks associated with
their activities. To support this commitment, the Company provides OHS training to employees at all levels
based on a training matrix developed in accordance with the competency requirements of each job position.
The training program includes OHS induction training for new employees, general and refresher OHS training, as
well as specific training or certifications that are mandatory for workers depending on the nature of their duties
and the operational risks involved. These initiatives ensure that employees are equipped with the necessary
knowledge and skills to perform their tasks safely and responsibly.

In mining operations, we recognize the potential risks of explosions and fires associated with the handling
of hazardous chemicals. Therefore, KPC has established SOP Prima Nirbhaya 2.08 on Mining Safety and
Environmental Emergency Preparedness and Response (K3L), while Arutmin has implemented ARI-OHS-112
Emergency Management. These SOPs ensure that safety standards, emergency preparedness, and response
measures are consistently maintained across all business unit operations.




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HIGHLIGHT OHS TRAINING AND
EMERGENCY PREPAREDNESS 2025
(403-5) (403-7) (EM-CO-320A.2)


KPC                                                                      Arutmin


 59,655                                                                  36,363
 The total participants of OHS training
 consisted of 6,778 KPC employees and                                    Arutmin employees receive OHS training.
 52,877 contractor workers.




 181,467                                                                 36,363

 Total hours of KPC’s OHS training.                                      Total hours of Arutmin’s OHS training.




 80                                                                      69

 Emergency drills at KPC.                                                Emergency drills at Arutmin.




 3,325                                                                   7,690

 Fire & rescue equipment inspection and                                  Fire & rescue equipment inspection and
 testing at KPC.                                                         testing at Arutmin.




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OHS PERFORMANCE
(403-2) (403-7) (403-9) (403-10) (EM-CO-320a.1) (S-06)
In 2025, BUMI strengthened its safety culture through proactive risk reporting across all business units. This
approach reinforces prevention by encouraging employees and contractors to report near misses, potential
hazards, traffic-related violations, and unsafe behaviour observations before they develop into incidents.
During the reporting period, KPC recorded 6,216 proactive safety reports and Arutmin recorded 19,191, bringing
BUMI’s total to 25,407 reports. These reports reflect BUMI’s broader preventive safety reporting methodology,
which goes beyond near misses alone. Total proactive reports should therefore not be interpreted as equivalent
to NMFR. The Company will continue to strengthen follow-up quality, trend monitoring, and corrective action
effectiveness so that stronger reporting is matched by measurable improvements in safety performance.

The OHS performance of KPC and Arutmin for 2025 is presented in the following table:


KPC

                                       2025                                2024                                    2023
 Category
                        Employees          Contractors       Employees         Contractors        Employees           Contractors

 Total Injury
 Frequency                 0.66                 0.28             0.12               0.04               1.42                  0.32
 Rate (TIFR)
 Total Injury
 Severity Rate            22.84                 2.96             4.37                1.34              15.45                39.01
 (TISR)

 Loss Time
 Injury -
                           0.20                 0.04             0.12               0.04               0.19                  0.18
 Frequency
 Rate (LTI-FR)


 Near Miss
 Frequency                   0                  0.06             0.12                0.01              0.13                  0.05
 Rate (NMFR)


 Percentage
 of High-
 consequence                1%                   0%               0%                 1%                 0%                   1%
 Work-related
 Injuries



 Total
 Cumulative             15,106,627            77,362,366      16,467,436          81,156,669       15,538,109             87,986,347
 Working Hours




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                                        2025                                  2024                                 2023
 Category
                        Employees           Contractors        Employees             Contractors     Employees         Contractors



 Near Miss                              KPC                                Contractors                  KPC and Contractors
 Frequency
 Rate (NMFR)
                                        0.00                                  0.01                                 0.01



ARUTMIN INDONESIA

                                        2025                                  2024                                 2023
 Category
                        Employees           Contractors        Employees             Contractors     Employees         Contractors


 Total Injury
 Frequency                    4.02               0.58                3.15               0.66             3.88               0.85
 Rate (TIFR)


 Total Injury
 Severity Rate                9.67                0.41              3.54               187.08            16.37             319.65
 (TISR)

 Loss Time
 Injury -
                              0.40                0.02              0.39                 0.14            0.43                0.13
 Frequency
 Rate (LTI-FR)


 Near Miss
 Frequency                    2.81                2.01               1.18               0.83             2.15                0.74
 Rate (NMFR)


 Percentage
 of High-
 consequence                      0%              0%                 0%                  0%                  -**             -**
 Work-related
 Injuries
 Total
 Cumulative               2,484,319            35,817,062        2,543,308           34,733,908       2,320,930           37,659,645
 Working Hours



 Near Miss                             Arutmin                             Contractors                Arutmin and Contractors
 Frequency
 Rate (NMFR)                            0,56                                  0.40                                 0.41

 Note:
*Per 1,000,000 hours worked
** Not reported in the given period.
*** Per 200,000 hours worked.




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Number of Work-related Injuries and Illness in 2025 (S-06) (403-10)

KPC

                                                              Employees                                        Contractors
 Incidents Category                                                    Injury/number                                       Injury/number
                                                   Number                                              Number
                                                                       of workers (%)                                      of workers (%)

 Work-related Injuries

 Minor Injury                                             0                     0                         0                       0

 Major Injury                                             3                  0.06%                        3                    0.01%

 Fatality                                                 0                     0                         0                       0

 High-consequence Work-
                                                          1                   0.02%                       0                    0.00%
 related Injuries

 Work-related Illness

 Work-related Illness Cases                               0                     0                         0                       0



ARUTMIN INDONESIA

                                                              Employees                                        Contractors
 Incidents Category                                                    Injury/number                                       Injury/number
                                                   Number                                              Number
                                                                       of workers (%)                                      of workers (%)

 Work-related Injuries

 Minor Injury                                             1                   0.10%                       0                      0%

 Major Injury                                             0                    0%                         0                      0%

 Fatality                                                 0                    0%                         0                      0%

 High-consequence Work-
                                                          0                    0%                         0                      0%
 related Injuries

 Occupational Diseases

 Work-related Illness Cases                               0                    0%                         0                      0%


Note:
* High consequence injuries are recordable injuries that result in life altering or long-term/permanent disabling injuries.




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09
ENVIRONMENTAL
MANAGEMENT
PERFORMANCE
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Environmental management at PT Bumi Resources Tbk
focuses on minimizing operational impacts while restoring the
area’s ecological functions after mining activities. Through
post-mining reclamation and revegetation programs, the
Company strives to restore vegetation cover and improve land
quality. These efforts are also aimed at increasing operational
resilience to the impacts of climate change, particularly
increased rainfall intensity on open-pit mining operations, as
well as providing long-term benefits to communities around
the operational area through the sustainable use of post-
mining land.




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MANAGEMENT OF MATERIAL TOPICS:
(3-3) (2-23)


           IMPACT OF MATERIAL TOPIC (3-3)
           Open-pit mining operations can have significant impacts, including changes to the landscape, air and
           water quality, and disruptions to biodiversity. In addition, climate change can affect the Company’s
           operations through increased rainfall intensity, which has the potential to destabilize mine slopes,
           disrupt drainage systems, and disrupt the smooth running of operations.




           COMMITMENT & POLICIES (2-23) (S-11)
           1.   Environmental Policy 2019 (Group)
           2.   Human Rights Policy Version 1 476/BR-BOD/XII/18 (Group)
           3.   Mining Safety, Environmental, and Security Policy (KPLK) 2025 (Kaltim Prima Coal)
           4.   Mining Safety, Environmental, and Community Policy 2022 (PT Arutmin Indonesia)
           5.   ISO 14001:2015 on Environmental Management Systems.
           6.   PT Kaltim Prima Coal Biodiversity Policy
           7.   PT Arutmin Indonesia Biodiversity Policy 2024
           8.   PT Kaltim Prima Coal Climate Change (Energy Efficiency and Emission Reduction) Policy 2025
           9.   PT Arutmin Indonesia Climate Change (Energy and Emission Management) Policy 2024




           MANAGEMENT OF IMPACT
           The company manages environmental impacts through an integrated environmental management
           system, compliance with environmental licensing requirements, and environmental management
           and monitoring programs in accordance with the Environmental Impact Assessment (EIA) document
           and applicable regulations. These management efforts include controlling emissions and waste,
           managing mine water and drainage systems, improving energy and resource efficiency, and carrying
           out reclamation and revegetation activities to restore the ecological function of post-mining land.




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ENVIRONMENTAL MANAGEMENT SYSTEM
(2-24) (2-25) (2-27)

The company implements an integrated Environmental Management System to ensure environmental
impacts are systematically managed in accordance with applicable regulations. This system refers to the EIA
document approved by the government, which adopts the ISO 14001:2015 standard In 2025, the main business
units of PT Kaltim Prima Coal (KPC) and PT Arutmin Indonesia (Arutmin) conducted both internal and external
environmental audits as part of their monitoring and improvement of environmental performance. The results
of the 2025 external audit showed one minor findings at KPC and three at Arutmin, which have been followed
up on as part of continuous improvement efforts.

The implementation of this system also ensures the Company’s compliance with applicable environmental
regulations, including Law Number 4 of 2009, Government Regulation Number 22 of 2021, and related technical
regulations issued by relevant ministries. (2-27)

Throughout 2025, KPC and Arutmin successfully complied with all applicable environmental regulations,
resulting in no environmental sanctions or fines from the government. As we advance, the Company also
plans to complement the environmental impact assessment process by implementing Human Rights and
Environmental Due Diligence (HREDD), which involves stakeholders who may be affected by mining operations,
to strengthen sustainability governance and environmental and social risk management. (2-24) (2-25) (2-27)
(EM-CO-140a.2)




ENERGY MANAGEMENT
(302-1) (302-2) (302-3) (POJK51-F.6) (POJK51-F.7) (E-03)


Energy Governance

Energy management is implemented through policies, operational control systems, and regular energy
performance monitoring across all business units. The Company’s energy policy serves as the basis for
implementing energy efficiency programs, including optimizing fuel and electricity use across mining,
transportation, and coal processing operations. The implementation of this policy is supported by energy
consumption monitoring, periodic energy performance evaluations, and the development of energy-efficiency
initiatives through the adoption of more efficient technologies and improved operational practices.

As part of this commitment, the Company’s main business units have set annual energy efficiency targets. KPC
has set an energy efficiency target of 1,000,000 GJ per year as stated in its updated Energy Policy. Meanwhile,
Arutmin Indonesia has set an energy efficiency target of 492,514 GJ per year. This target serves as a reference
in the planning and implementation of various energy efficiency programs aimed at reducing energy
consumption intensity while supporting improvements in the Company’s environmental and operational
performance.




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Through systematic energy management, the company strives to improve energy efficiency, reduce operating
costs, and contribute to reducing greenhouse gas emissions across all its operations.


Energy Consumption and Intensity 2025 (302-1) (302-2) (302-3) (POJK51-F.6) (E-03)




In 2025, the combined energy consumption of KPC and Arutmin operations totaled 37,608,994 GJ. This energy
was used to support various mining operations, ranging from overburden removal and material transportation
to coal processing and other supporting activities in the mining area.

With combined coal production reaching 74,781,742 tons, the company’s energy intensity was 0.50 GJ per ton
in 2025. This achievement reflects the company’s efforts to maintain energy efficiency through operational
optimization and the implementation of energy-efficiency programs across all business units.




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Details of energy consumption for each business unit are presented in the following table.




                                                    2025                              2024                                    2023
 Fuel                     Unit
                                          Total              GJ*            Total               GJ*                  Total               GJ*

 Renewable Energy

 Biodiesel B40            Liter         311,245,695        10,146,610     307,682,859        10,030,461          350,005,075         11,410,166

 Solar Power
                          kWH             23,178              83            23,178                   83              23,178              83
 Plants

 Total Renewable Energy                      -           10,146,693           -              10,030,545                 -         11,410,249

 Non-renewable Energy

 Diesel Fuel              Liter         473,721,058        17,053,958     571,411,024        20,570,797          661,284,040      23,806,225

 Gasoline                 Liter          810,026            26,812         876,429             29,010               925,302           30,627

 Coal for Power
                           Ton            161,797          2,807,875        153,591           2,681,858             133,224          3,317,272
 Plant
 Purchased
 Electricity from         MWh             8,324             29,969          4,555              16,400                2,329             8,386
 PLN
 Total Non-renewable
                                             -           19,918,614           -              23,298,064                 -            27,162,511
 Energy

 KPC Total Energy
                                             -           30,065,307           -              33,328,609                 -        38,572,760**
 Consumption




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                                                                Energy Intensity

                                           2025                                     2024                                         2023
 Metrics
                                  Total               Unit                Total                 Unit               Total                  Unit

 Coal Production
                             53,500,000               Ton              54,999,872               Ton             53,454,837**               Ton
 Volume

 Coal Revenue                     56,581          Billions Rp             70,432             Billions Rp           75,567               Billions Rp


 Energy Intensity
 (Energy per Unit                 0.56               GJ/Ton                0.61               GJ/Ton                   0.72              GJ/Ton
 of Production)
 Energy Intensity
 (Energy per                        531        GJ/ Billions Rp             473             GJ/ Billions Rp             510           GJ/ Billions Rp
 Revenue)

Note:
* Conversion factors:
2006 IPCC Guidelines for National Greenhouse Gas Inventories; Ministry of Environment (2012) Guidelines for Conducting the, Book II, Volume
1. 1 liter of high-speed diesel = 0.036 GJ, 1 ton of coal = 18.9 GJ, 1 liter of B-30 biodiesel = 0.037 GJ
** Restating information due to improved calculations




                                                      2025                                  2024                                  2023
 Fuel                       Unit
                                             Total              GJ*                Total               GJ*               Total              GJ*

 Renewable Energy

 Biodiesel B35              Liter          73,634,053         2,650,826        62,141,336          2,237,088           60,903,500        2,192,526




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                                                    2025                                   2024                                    2023
 Fuel                     Unit
                                          Total                GJ*              Total                  GJ*               Total               GJ*
 Solar Power
                          kWH                -                 942                 -                      -                   -               -
 Plants

 Total Renewable Energy                      -             2,651,768               -               2,237,088                  -           2,192,526

 Non-renewable Energy

 Diesel Fuel              Liter         132,106,796        4,755,845        124,235,148           4,472,465          143,332,250          5,159,961

 Electricity
 Purchased                MWh             37,798            136,075             31,016              111,658              23,103             83,173
 from PLN
 Total Non-renewable
                                             -             4,891,919               -              4,584,123                   -           5,243,134
 Energy

 Arutmin Total Energy
                                             -             7,543,687               -               6,821,211                  -           7,435,660
 Consumption




                                                               Energy Intensity

                                         2025                                      2024                                           2023
 Metrics
                               Total               Unit                 Total                   Unit                 Total                 Unit

 Coal Production
                            21,281,742              Ton               19,505,728                Ton               24,324,645                Ton
 Volume

 Coal Revenue                 18,524             Billions Rp           19,350               Billions Rp                -**               Billions Rp



 Energy Intensity
 (Energy per Unit               0.35              GJ/Ton                0.35                  GJ/Ton                   0.31               GJ/Ton
 of Production)


 Energy Intensity
 (Energy per                  407.19         GJ/ Billions Rp           352.52             GJ/ Billions Rp              -**          GJ/ Billions Rp
 Revenue)


Note:
*Conversion factors:
2006 IPCC Guidelines for National Greenhouse Gas Inventories; Kementerian Lingkungan Hidup (2012) Pedoman Penyelenggaraan Inventarisasi
Gas Rumah Kaca Nasional, Buku II Volume 1., 1 Liter High Speed Diesel = 0,036 GJ, 1 Ton Coal = 18,9 GJ, 1 Liter Biodiesel B-30 = 0,037 GJ
** Not reported in the given period




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ENERGY MANAGEMENT IN MINING
OPERATIONS

Energy Efficiency Programs (305-5) (POJK51-F.7) (POJK51-F. 12) (EM-CO-110a.2)
We have established four priority programs in energy management to reduce Scope 1 and 2 emissions, namely
energy efficiency in heavy equipment, optimization of mining infrastructure, energy efficiency in mining support
facilities, and substitution of low-emission energy and technology.

These four programs continue to be tested for feasibility and refined to ensure optimal achievement. The
performance related to energy efficiency and electrification in the production processes of KPC and Arutmin
can be seen in the following table:


KPC Energy Efficiency in 2025




 1,294,784 GJ
 KPC’s energy efficiency decreased by 31% in 2025
 compared to the previous year.




KPC’s effiency energy decreased driven by a combination by a combination of more challenging operational
conditions. Actual haul road grades at the SPE Pit area exceeded planned grades by approximately 3%, requiring
heavier fuel consumption from mining equipment to maintain operational throughput. Compounding this,
higher traffic density within the SPE Pit area further increased overall fuel consumption. Additionally, mining
activity at the MOD area was scaled back to minimum operational levels during the year, which reduced
the scope of energy efficiency initiatives that could be implemented in that area and limited their overall
contribution to the Company’s energy efficiency performance.
The largest contribution to KPC’s energy efficiency achievements in 2025 came from the mine infrastructure
optimization program, which accounted for around 48% of total energy efficiency, equivalent to a 621,496 GJ
reduction in energy consumption. This program focuses on improving the efficiency of material transportation
systems and operational infrastructure management to reduce fuel consumption in coal and overburden
transportation activities.

Some of the key initiatives in this program include replacing coal transportation by truck with the Overland
Conveyor (OLC) 2 system, utilizing conveyors from the pit to the processing facility, and the Muara Wahau
Road Diversion (MWRD), which is designed to improve the efficiency of mine transportation routes. In addition,
KPC implements the MINE (Mining Infrastructure Navigation and Evaluation) application to support digital
monitoring and evaluation of mining infrastructure, thereby helping optimize transport route planning and
energy use during operational activities.



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Arutmin Energy Efficiency in 2025



 498,396 GJ

 Arutmin’s energy efficiency in 2025 increased
 by 0.7% compared to the 2024 achievement of
 495,165 GJ.




The largest contribution to Arutmin’s energy efficiency achievements in the reporting year came from the
mine infrastructure optimization program, which accounted for approximately 53% of total energy efficiency,
equivalent to a reduction of 265,061 GJ in energy consumption. This program focused on improving the
efficiency of material transportation systems, coal processing, and operational infrastructure management to
reduce energy requirements in mining activities.

A number of initiatives supporting this program included implementing the Coal Crushing Limit System (CCLS)
to optimize coal processing, optimizing In Pit Disposal (IPD) to minimize overburden transportation distances,
and using Overland Conveyors (OLC) to replace truck transportation of coal. In addition, Arutmin has also
upgraded its hauling roads to toll hauling roads to improve material transportation efficiency, implemented
Real Time Slope Stability Monitoring (RTS) to support the optimization of transport distances, and transformed
its barging system from a telescopic chute to a swivel chute to improve operational efficiency in the coal
loading process.




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GHG EMISSIONS FOOTPRINT
(305-1) (305-2) (305-4) (POJK51-F.11) (EM-CO-110a.1) (E-01)
(E-02)




Note:
•    In 2020-2021, KPC has not yet conducted an inventory of direct emissions from Land Use, Land Use Change and Forestry (LULUCF).
•    Arutmin has conducted an inventory of direct emission from LULUCF emissions in 2025.



In 2025, the total greenhouse gas (GHG) emissions from Scope 1 and Scope 2 of the combined operations
of KPC and Arutmin were recorded at 3,389,204 tons of CO2e. With total coal production reaching 74,781,742
tons, the company’s GHG emission intensity was recorded at 0.045 tons of CO2e per ton of coal produced. This
emission intensity indicator describes the emission efficiency of the company’s operational activities per ton
of coal produced.

In line with Regulation of the Minister of Environment of the Republic of Indonesia No. 12 of 2012 concerning
Guidelines for Calculating Emissions from Oil and Gas Industry Activities, the Company systematically
records and calculates GHG emissions as part of its efforts to manage environmental impacts and improve
transparency in sustainability reporting. In more detail, the GHG emissions footprint from KPC and Arutmin’s
operations in 2025 is recorded as follows: (305-1) (305-4) (POJK51-F.11) (E-01) (E-02) (S2.29a)




 KPC’s Scope 1 and 2 Emissions                                            KPC’s Methane Emission



 2,770,759 Ton CO2eq                                                      1.774,33 Ton CO2eq
                                                                          Of methane emission of 0.08% of the total
 Decreased by 10% from 2024                                               Scope 1 Emission.




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KPC

                                                    2025                                  2024                                    2023
 Source                 Unit
                                                           Ton CO2-                              Ton CO2-                                Ton CO2-
                                         Total                                   Total                                  Total
                                                              eq                                    eq                                      eq

                                                                       Scope 1

 Stationary Combustion (Generator Set and Boiler)

 Coal                   Ton            161,797,03          281,848,54       153,591,00           266,512,40          133,223,77      320,324,062

 Total Emission                            -               281.848,54             -              266,512,40               -          320,324,062

 Mobile Combustion (High Vehicle and Other Operational Vehicle)

 Diesel Fuel            Liter      473,702,697,16         1,267,895,59    571,395,518,60        1,529,290,28      661,269,372,98         1,769,829,81


 Gasoline               Liter          810,026,00           1,864,74        876,429,00             2,017,48          925,302,00           2,129,98


 Biodiesel B40          Liter      311,233,630,84          720,878,53     307.674.509,40          712,592,77       349,997,312,02        810,614,94

 Total Emission                            -              1,990,638,85            -              2,243,900,53             -          2,582,574.74

 Processing (B3 Waste Incineration)

 Diesel Fuel            Liter          18,361,24             49,15          15.505,75               41,50             14,667,02             39,26

 Biodiesel B40          Liter          12,063,76             27,94           8.349,25                19,34            7,762,98              17,98

 Total Emission                            -                 77,09                -                 60,84                 -                 57,23

 Fugitive Emissions (Air Conditioner, Refrigerator)

 R22                    Kg              258,47               467,83             356,32             644,94              549,00              993,69

 R32                    Kg              109,29               73,77              158,59              107,05              67,30               45,43

 R134a                  Kg                1,70                2,43               6,60                9,44                6,00                8,58

 R404A                  Kg               4,60                18,04               25,20              98,83               14,00               54,91

 R410A                  Kg               16,90               34,10               41,80              84,35                8,50               17,15

 Total Emission                            -                596,18                -                 944,61                -                1,119,76

 Direct Emissions of Land Use, Land Use Change and Forestry (LULUCF)

 Land clearing
                        Ha              1,310,30           488,274,56        1,487,15            554.176,53           2.236,40           833,379,55
 (deforestation)


 Land
                        Ha                                     -                                       -                                      -
 conversion

 Total Emission                            -               488,274,56             -              554,176,53               -              833,378,55

 Total Scope 1                             -              2,761,435,22            -              2,511,418,38             -          2,904,075,80

                                                                      Scope 2




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                                                     2025                                    2024                                     2023
 Source                 Unit
                                                              Ton CO2-                              Ton CO2-                                 Ton CO2-
                                            Total                                    Total                                   Total
                                                                 eq                                    eq                                       eq

 Purchased
 Electricity            kWh              8,324,774,00           9,323,75          4,555,521,00          5,102,18        2,329,436,00          2,608,97
 from PLN

 Total Scope 2                                -                 9,323,75               -                5,102,18              -               2,608,97

 Total Emissions Scope 1
                                              -            2,770,758,96                -           3,070,697,10*              -             3,740,064,32*
 and 2



                                                          Emissions Intensity (E-02)

                                            2025                                       2024                                          2023
 Metric
                                  Total                 Unit                Total                   Unit                 Total                 Unit

 Coal Production
                            53,500,000,17               Ton             54,999,871,81               Ton             53,454,837,02**            Ton
 Volume

 Coal Revenue                     56,581            Billions Rp            70.432,00             Billions Rp           75,567,00            Billions Rp

 GHG Emissions
 Intensity (GHG                                   Ton CO2eq /                                  Ton CO2eq /                                  Ton CO2eq /
                                  0,05                                       0,06*                                       0,07*
 per Unit of                                            Ton                                         Ton                                        Ton
 Production)

 GHG Emissions
 Intensity                                        Ton CO2-eq                                  Ton CO2-eq /                               Ton CO2-eq /
                                  48,97                                      35,73                                       38,47
 (Emissions per                                   / Billions Rp                                  Billions Rp                                Billions Rp
 Revenue)

Note:
Emission factors:
2006 IPCC Guidelines for National Greenhouse Gas Inventories; Ministry of Environment (2012) Guidelines for Conducting the, Book II, Volume 1.
* Restating information due to an increase in emissions resulting from land clearing in 2023 and 2024
** Restating information due to improved calculations




The detailed GHG emissions data for Arutmin Scope 1 and 2, along with energy intensity, are presented in the
following table. (305-1) (305-4) (POJK51-F.11) (E-01)



 Arutmin’s Scope 1 and 2 Emissions                                                 Arutmin’s Methane Emission


 618,445 ton CO2eq                                                                 566 ton CO2eq
 Increased of 22% from 2024. The increase is mainly
 influenced by the increase in production volume,                                  of methane emission or 0.15% of the total
 as well as the addition of emission sources from the                              Scope 1 Emission.
 LULUCF sector, which reported in 2025.




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Arutmin


                                                 2025                                  2024                                    2023
 Source                 Unit
                                                          Ton CO2-                            Ton CO2-                                Ton CO2-
                                         Total                                 Total                                 Total
                                                             eq                                  eq                                      eq

                                                                     Scope 1

 Stationary Combustion (Generator Set and Boiler)

 Coal                   Ton                -                 -                   -                  -                   -                 -

 Total Emission                            -                 -                  -                   -                  -                  -

 Mobile Combustion (High Vehicle and Other Operational Vehicle)

 Diesel Fuel            Liter          132,106,796         390,109        124,235,148           353,391          143,332,250          388,249


 Gasoline               Liter              -                 -                   -                  -                   -                 -


 Biodiesel B35          Liter          73,634,503          140,318        62,141,336             127,111          60,903,500           155,764

 Total Emission                            -              530,427               -               480,502                -               544,013

 Processing (B3 Waste Incineration)

         -               -                 -                 -                   -                  -                   -                 -

 Total Emission                            -                 -                  -                   -                  -                  -

 Fugitive Emissions (Air Conditioner, Refrigerator)

 AC                     Unit              414               1,795              394                1,710                 -                 -

 Total Emission                            -                1,795               -                 1,710                -                  -

 Direct Emissions of Land Use, Land Use Change and Forestry (LULUCF)

 Land clearing
                        Ha                203              56,848                -                  -                   -                 -
 (deforestation)

 Land
                        Ha                 -                 -                   -                  -                                     -
 conversion

 Total Emission                            -               56,848               -                   -                  -                  -

 Total Scope 1                             -              589,070               -               482,212                -               544,013

                                                                     Scope 2

 Purchased
 Electricity            kWh            37,789,503          29,375         31,016,211             24,105           23,103,611           17,955
 from PLN

 Total Scope 2                             -               29,375               -                24,105                -               17,955

 Total Emissions Scope 1
                                           -              618,445               -               506,317                -               561,968
 and 2




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                                                        Emissions Intensity (E-02)

                                           2025                                    2024                                  2023
 Metric
                                  Total             Unit                Total                Unit             Total                Unit

 Coal Production
                              21,281.742             Ton              19,505,728             Ton            24,324,645             Ton
 Volume

 Coal Revenue                     18,524          Billions Rp           19,350            Billions Rp             -*            Billions Rp

 GHG Emissions
 Intensity (GHG                                 Ton CO2eq /                               Ton CO2eq /                           Ton CO2eq /
                                  0,029                                 0,026                                 0,023
 per Unit of                                         Ton                                     Ton                                   Ton
 Production)

 GHG Emissions
 Intensity                                      Ton CO2-eq                             Ton CO2-eq /                          Ton CO2-eq /
                                  33,39                                  26,17                                    -*
 (Emissions per                                 / Billions Rp                             Billions Rp                           Billions Rp
 Revenue)

Note:
Emission factors:
2006 IPCC Guidelines for National Greenhouse Gas Inventories; Ministry of Environment (2012) Guidelines for Conducting the, Book II, Volume 1;
Ministry of Energy and Mineral Resources (2018) Greenhouse Gas (GHG) Emission Factors for the Electricity Interconnection System.
Electricity Emission Factor Grid Barito= 113 ton CO2/MWh
* Not reported in the given period




KPC and Arutmin currently report greenhouse gas (GHG) emissions from direct operational activities (Scope
1) and indirect emissions from electricity consumption (Scope 2). In line with BUMI’s preparation for phased
early adoption of IFRS S1 and IFRS S2 in 2026, the Company will progressively enhance its emissions disclosure,
including methodology development, data readiness, and reporting processes for relevant Scope 3 emissions
categories in accordance with applicable reporting standards and IFRS S2 transition relief provisions. (305-3)

At the national level, carbon tax regulations and the emissions trading system (ETS) are governed by Law No. 7
of 2021 on the Harmonization of Tax Regulations (HPP) and Minister of Energy and Mineral Resources Regulation
No. 16 of 2022 on the Implementation of Carbon Economic Value in the Power Generation Subsector. However,
its implementation has only begun in the coal-fired power plant (PLTU) sector. (EM-CO-110a.1)




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GHG EMISSIONS REDUCTION PROGRAM
(305-5) (POJK51-F.12) (E-07) (EM-CO-110a.2)




Note:
Restating of data for 2024 and 2023 due to the addition of GHG emission inventories from revegetation activities in those years.




In 2025, KPC successfully reduced emissions by 923,460.73 tons of CO2e, exceeding the annual target of
213,480.10 tons of CO2e. This figure reflects the combined effect of operational emissions reduction initiatives,
such as fuel efficiency, equipment optimization, and conveyor systems, as well as carbon sequestration from
mature revegetation areas. (E-07)




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In 2025, Arutmin successfully reduced emissions by 132,637 tons of CO2e, exceeding its annual target of 130,032
tons of CO2e. Several operational initiatives supported this achievement, including the IPD acceleration
optimization program, the use of Overland Conveyors (OLC) in coal transportation to reduce fuel consumption
in the transport fleet, and the implementation of the Fleet Management Monitoring System (SIMON FEMA),
which helped improve the efficiency of heavy equipment use and fuel consumption in operational areas.




AIR EMISSIONS MANAGEMENT
(305-7)


Air emissions from KPC and Arutmin’s operational activities have been identified to include particulate matter,
SO2, NOx, CO, and Hg, which originate from generator sets (gensets), coal-fired power plants (CFPPs), and ANFO
boilers. To ensure compliance with applicable environmental regulations, the company regularly monitors
emission quality through periodic testing conducted twice a year, once a year, and once every three years on
all stationary emission sources, according to their type and capacity.

Based on test results throughout the reporting year, all equipment has met applicable air emission standards.
Emissions from gensets comply with the provisions of Minister of Environment and Forestry Regulation No. 11
of 2021, emissions from PLTU comply with the provisions of Minister of Environment and Forestry Regulation No.
P.15/Menlhk/Setjen/Kum.1/4/2019, while emissions from ANFO boilers comply with the provisions of Minister of
Environment Regulation No. 07 of 2007.

The following table presents the air emission loads for KPC and Arutmin in 2025. (305-7)


KPC

                                                                      Emission Load (thousand metric tons)
Parameter
                                                            2025                          2024                  2023

Total Particulate Matter                                    0.101                     0.086                     0.111

Sulfur Dioxide (SO2)                                        0.741                     0.626                     0.707

Nitrogen Oxides                                             0.626                     0.426                    0.699

Carbon Monoxide (CO)                                        0.011                         0.011                 0.012

Mercury (Hg)                                               0.000009                 0.000006                 0.000006




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Arutmin

 Parameter                                                   2025 Emission Load (thousand metric tons)

 Total Particulate Matter                                                      5.85x10-10

 Sulfur Dioxide (SO2)                                                          3.45x10-10

 Nitrogen Oxides                                                               1.57x10-8

 Carbon Monoxide (CO)                                                          2.67x10-10

Note:
*Not monitored (no obligations)




WATER CONSERVATION
(303-1) (303-2) (303-3) (303-4) (303-5) (POJK51-F.8)
(EM-CO-140a.1) (E-04)


Water Management

BUMI and all of its business units understand the importance of responsible water resource management.
These efforts are carried out through the implementation of water use efficiency, ensuring that water extraction
is carried out with consideration of water resource availability and the needs of other users, as well as treating
mine wastewater, including acid mine drainage and effluent, before it is discharged into receiving water bodies.
Throughout the reporting period, there were no incidents of non-compliance with the company’s water quality
management. (EM-CO-140a.1)

Water management at KPC is regulated through the Clustering System Water Quality and Quantity Management
SOP and the Midterm Scale Mine Water Management SOP. Meanwhile, at Arutmin, water management is carried
out in accordance with the Water Efficiency and Pollutant Load Reduction Policy, with targets adjusted to each
site’s operational conditions.

The level of water scarcity in KPC’s operational areas, both in Sangatta and Bengalon, is classified as low to very
low. This condition is supported by high rainfall in the company’s operational areas throughout the reporting
year. Based on rainfall depth calculations for 2025, rainfall totals were 2,695.52 mm in Sangatta and 2,614.62 mm
in Bengalon. The relatively high rainfall availability indicates that KPC’s operational areas are not in areas with
significant water pressure. Nevertheless, the Company continues to implement responsible water management
practices through monitoring water use, optimizing the use of mine water, and managing drainage and
sedimentation systems to ensure the sustainability of water resources around its operational areas. (303-1)
(303-3) (EM-CO-140a.1)




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Water Stress Exposure

                 Location                                  Water Stress Category                       Score

             Sangatta - KPC                                          Low                                 0

            Bengalon - KPC                                           Low                                 0

             Satui - Arutmin                                         Low                                 0

           Senakin - Arutmin                                         Low                                 0

       Percentage of Operational Areas with Water Scarcity Exposure                                     0%


The detail of KPC’s water use throughout 2025 is presented as follows: (303-1) (303-3) (303-4) (303-5)
(POJK51-F.8) (EM-CO-140a.1) (E-04)


KPC


Water Withdrawal

              Water Source                                      Description                     Total (megaliter)

                                              Domestic needs: offices and
Surface water: river, dam, and                employee housing. As well as mining
                                                                                                      8,063.85
rainwater                                     operations: road watering and
                                              vehicle washing
Third-party water                             -                                                          -
                                              Domestic use: office buildings and
Groundwater                                                                                            550.16
                                              employee camps
Seawater                                      Fire hydrant system, cooling system                    13,336.90
Total Water Withdrawal                                                                               21,950.92

Water Discharge

           Water Destination                                    Description                     Total (megaliter)
                                              Water discharged into rivers and
Surface water                                                                                        835,279.60
                                              lakes
Third-party                                   Water used by PDAM                                      2,771.31
                                              Through water seepage into the
Groundwater                                                                                              -
                                              ground
                                              Water discharged into the sea or
Seawater                                                                                             21,143.10
                                              coastal areas
Total Water Discharge                                                                                859,194.01

Water Consumption

                  Usage                                         Description                     Total (megaliter)
                                              Water that is partially returned to the
                                              environment after use evaporates
Mining operations, domestic use,
                                              into the atmosphere, is carried away                   21,950.92
and others
                                              with materials or products, or is lost
                                              through other processes.



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 Total Water Consumption                                                                                     21,950.92

 Water Consumption Intensity

 Water Consumption (megaliter)                                                                               21,950.92
 Coal Production (Ton)                                                                                    53,500,000.17

 Water Consumption Intensity (megaliter/ton)                                                                  0.00041

Note:
• Mine wastewater comes from rainwater runoff, so it cannot be compared to water abstraction
* Total consumption adopts Equation 4 in ICMM Water Reporting: Good Practice Guide (2021)


The detail of Arutmin’s water use throughout 2025 is presented as follows: (303-1) (303-3) (303-4) (303-5)
(POJK51-F.8) (EM-CO-140a.1) (E-04)


Arutmin


 Water Withdrawal

                Water Source                                  Utilization                              Total (megaliter)

 Surface water: river, dam, and
                                             Domestic usage                                                   438.30
 rainwater

 Third-party water                           Domestic usage                                                     3.16

 Groundwater                                 Domestic usage                                                    48.29

 Rainwater                                   Domestic usage                                                     0.51

 Total Water Withdrawal                                                                                       490.26

 Water Discharge

           Water Destination                                 Description                               Total (megaliter)

                                             Water discharged into rivers and
 Surface water                                                                                              22,484.60
                                             lakes

 Third-party                                 Water used by PDAM                                                     -

                                             Through water seepage into the
 Groundwater                                                                                                        -
                                             ground
                                             Water discharged into the sea or
 Seawater                                                                                                           -
                                             coastal areas

 Total Water Discharge                                                                                      22,484.60

 Water Consumption

                   Usage                                     Description                               Total (megaliter)

                                             Water that does not return to the
                                             environment after use because it
 Mining operations, domestic use,            evaporates into the atmosphere,
                                                                                                              490.26
 and others                                  is carried away with materials or
                                             products, or is lost due to other
                                             processes.

 Total Water Consumption                                                                                      490.26




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 Water Consumption Intensity

 Water Consumption (megaliter)                                                                           490.26

 Coal Production (Ton)                                                                                  21,281,742

 Water Consumption Intensity (megaliter/ton)                                                            0.000023

Note:
* Total consumption adopts Equation 4 in ICMM Water Reporting: Good Practice Guide (2021)




                                                                         Arutmin’s 2025 Water Reuse and Recycle
 KPC’s 2025 Water Reuse and Recycle Achievements
                                                                         Achievements


 6,583.23 megaliter                                                      104.51 megaliter
 increased by 44% from 2024.                                             Decreased by 29% from 2024.




The detailed of water efficiency programs by KPC in 2025 are presented as follows:

KPC


   No                              Water Reuse and Recycle Program                                        Total (m3)

             Utilization of mine water for coal washing processes at the coal
      1                                                                                                    61,027.27
             preparation plant.
             Utilization of mine water for equipment washing processes in the
      2                                                                                                  1,304,689.30
             workshop.
             Utilization of mine water as a replacement for groundwater for mess
      3                                                                                                   247,701.26
             and office needs.
             Provision of clean water for PDAM Kudungga by utilizing mine water
      4                                                                                                  2,217,049.60
             (community water supply).
             Utilization of mine water as raw material for DEMIN WATER production
      5                                                                                                   186,902.00
             at the 3x18 MW power plant.
             Rainwater harvesting by utilizing post-mining lakes as a substitute
      6                                                                                                   327,958.00
             for potable water used for vehicle washing.

             Implementation of a sluice gate system at the Asparaga settling
      7                                                                                                    2,909.70
             pond to reserve water for community needs.

             Optimization of the condensate storage tank (CST) functions as a
      8                                                                                                    35,936.16
             water treatment tank for power plant boiler needs.

             Utilization of J Void water as a replacement for groundwater for
      9                                                                                                    19,844.00
             nursery needs.

             Increasing the clean water capacity of PDAM Kudungga by utilizing
    10                                                                                                    554,262.40
             mine water (community water supply).

      11     Utilization of mine water for industrialization activities in Tango Delta                   1,624,954.00

                                               Total                                                     6,583,233.69




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The detailed of water efficiency programs by Arutmin in 2025 are presented as follows:



Arutmin Water Efficiency Program



    No                                           Program                                             Total (m3)

     1      Automatic faucet                                                                              3,732

            Minimizing raw water overflow into the sea using an automatic
     2                                                                                                    2,616
            floating water machine system

            Modification of the water supply dust suppression system using the
     3                                                                                                   10,250
            GULALI method (Reuse of Wastewater from Settling Ponds)

     4      Utilization of runoff for DSS and conveyor cleaner                                           9,746

     5      Utilization of Dugan ROP reject water for clean water supply                                 13,494

     6      Use of sprinklers for watering seedling areas                                                 608

     7      RETRO WATERFILL                                                                              5,458

     8      Reuse Wastewater as a Solvent for Lime and Alum                                               7,280

     9      Tonnage-Based Coal Watering System                                                           2,694

            Substitution of borefield wells with floating water pumps utilizing
    10                                                                                                   2,886
            water from the Manggis post-mining pond for clean water

    11      Water recycle washing pad                                                                    2,254

    12      Hauling road sprinkler                                                                       43,492

                                              Total                                                      104,510




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POLLUTION CONTROL THROUGH MINE AND
DOMESTIC WASTEWATER MANAGEMENT
(303-2) (POJK51-F.13) (POJK51-F.14)


KPC and Arutmin regularly monitor water quality parameters in compliance with applicable regulations and
legislation, including the Decree of the Minister of Environment No. 113 of 2003 and the Governor Regulation of
South Kalimantan No. 36 of 2008. (303-2) (POJK51-F.14)

At KPC, river water quality is monitored quarterly. Wastewater in the port area originates from coal stockpile
activities, the Steam Power Plant (PLTU), and the Temporary Storage Facility (TPS) for coal ash (FABA). Wastewater
from the coal stockpile and TPS FABA is managed through sedimentation ponds, while wastewater from the
power station is treated through a wastewater treatment facility. (303-2)

Meanwhile, at Arutmin, wastewater quality management is carried out through a tiered sedimentation pond
system, divided into two sections: a flow-control pond to manage water quantity (flow rate) and a labyrinth
pond to manage the quality of discharged water.



Highlight Effluent Management 2025 (EM-CO-140a.2)

KPC                                                                      Arutmin



 18,695.62 Ton (Lime) &                                                   1,165 Ton (Lime), 748
 12,152.56 Ton (Alum)                                                     Ton (Alum) & 4 Ton
                                                                          (Flokulan)
 The amount of material used to manage mine                              The amount of material used to manage mine
 water quality to achieve quality standards.                             water quality to achieve quality standards.
 (POJK51-F.13)                                                           (POJK51-F.13)



 66 Compliance points. (POJK51-F.14)                                      43 Compliance points. (POJK51-F.14)

 706    Water samples were sent to an                                     21,583       Water samples were sent to an
 environmental laboratory, with 100% of the                               environmental laboratory, with 100% of the
 assessment results remaining below the quality                           assessment results remaining below the quality
 standards.                                                               standards.




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MINIMIZATION OF ENVIRONMENTAL
IMPACTS WITH RECLAMATION AND
REVEGETATION OF POST-MINING LAND
AND BIODIVERSITY CONSERVATION
(POJK51-F.9) (POJK51-F.10) (101-1) (101-2) (101-4)


Biodiversity Conservation Governance
The KPC Special Mining Permit (IUPK) area is located in the districts of North Sangatta and Bengalon in the
north, and South Sangatta and Rantau Pulung in the south. This operational area is also crossed by three major
rivers, namely the Sangatta River on the south side and the Bengalon and Lembak Rivers on the north side.
In addition, KPC’s operational area is located between two conservation areas with high biodiversity values,
namely Kutai National Park and the mangrove area along the coast of the Makassar Strait.

Considering this ecological sensitivity, KPC implements SOP HSE_ENV_MSE2 06_DOC_SOPi_009 (Ver 4.0)
on Biodiversity Management to ensure that all operational activities do not threaten the sustainability of
biodiversity around the operational area. In addition, KPC and Arutmin have each established a Biodiversity
Policy that affirms the company’s commitment to preventing biodiversity loss and supporting efforts to
restore affected ecosystems through sustainable biodiversity management and protection. (101-2) (101-5)
(POJK51-F.9) (EM-CO-160a.1)

Meanwhile, Arutmin operates in Block 6 of Kalimantan, covering several areas in southeastern Kalimantan
and the northern tip of Pulau Laut. The IUPK area is not located within or adjacent to any high-biodiversity
conservation zones. Arutmin manages five open-cut coal mines: Senakin, Satui, Batulicin, Asamasam, and
Kintap. All mining sites are strategically located near Arutmin’s port facility, NPLCT, situated on the northern
coast of Pulau Laut. Arutmin has established a Biodiversity Policy with tailored programs specific to each site.

With the open-pit mining method, both KPC and Arutmin pose risks of adverse environmental and biodiversity
impacts. Identification of risks and strategies for managing disturbed land can be seen in the following table:
(101-4) (POJK51-F.9) (EM-CO-160a.2) (EM-CO-160a.3)




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 Mining Activities                      Environmental Risk and Impact                                  Mitigation



                                                                                         •   Plans submission for mining
                                                                                             openings, preparing facilities
                                                                                             and infrastructure for erosion
                                                                                             and sedimentation control,
                                                                                             identification of flora and
                                                                                             fauna species, clearing
                                                                                             of vegetation, stripping
                                                                                             and management of soil
                           Risk of landslides, increased sedimentation which                 layers of the root zone
Land clearing
                           causes flooding, and disruption of flora and fauna.               in accordance with the
                                                                                             approved annual plan.
                                                                                         •   Identification of local plants
                                                                                             before land clearing for
                                                                                             propagation in the nursery.
                                                                                         •   Topsoil storage which will
                                                                                             then be reused when the
                                                                                             reclamation area is ready.




                                                                                         •   Watering on mine roads is
                                                                                             done using water and a dust
Excavation of
                                                                                             binder.
overburden                 •      Landscape changes, groundwater pollution, air
                                  pollution, increased erosion and sedimentation.        •   Formation of embankment
                                                                                             slopes, construction of
Coal Washing               •      Generating acid mine drainage (AMD).
                                                                                             drainage canals and erosion
and Stockpiling
                                                                                             control structures, and
                                                                                             spreading of root-zone soil.




      Biodiversity Impact                                     KPC                                      Arutmin

Acid Mine Drainage (AMD)
                                          Based on Geochemical Study Data
                                          with PAF – NAF Percentage overall is
                                          77-23%. Related to Acid Mine Water
Percentage of mine sites
                                          Management, KPC applies the
where acid mine drainage is:                                                           20% (Site Asamasam)
                                          Encapsulation method during the
predicted to occur.
                                          operational process of overburden
                                          embankments to minimize the
                                          potential for AAT formation.




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       Biodiversity Impact                                  KPC                                            Arutmin

 Percentage of mine sites                 The Encapsulation method is applied
 where acid mine drainage is:             100% to operational stockpiling of
 actively mitigated.                      overburden.

 Percentage of mine sites
                                          It is carried out on 100% of
 where acid mine drainage
                                          sedimentation ponds that exhibit
 is: under treatment or
                                          AMD formation characteristics.
 remediated.

 Coal Reserves

 Percentage of proved coal
 reserves in or near sites
 with protected conservation              0%                                              0%
 status or endangered species
 habitat.


 Percentage of probable
 coal reserves in or near sites
 with protected conservation              0%                                              0%
 status or endangered species
 habitat.




Biodiversity Condition in KPC (POJK51-F.9) (101-5) (101-6) (101-7) (101-8) (EM-CO-210a.1) (EM-CO-210a.2)



                                                                          Site Sangatta                       Site Bengalon

 Direct causes of biodiversity loss
                                   Size of converted
                                   ecosystem (total                  31,578.89                        7,843.5
                                   disturbed) (Ha)

                                   Cut-off date or reference
                                                                     31 Desember 2031                 31 Desember 2031
                                   date
 Land and sea use
 change                            Ecosystem type before             Secondary Dryland                Secondary Dryland
                                   conversion                        Forest                           Forest



                                   Ecosystem type after
                                                                     Mining                           Mining
                                   conversion




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                                                                               Site Sangatta                Site Bengalon

                                                                                                     Production Forest area:
                                                                                                     •     Dipterokarpa Trees
                                                                                                     •     Commercial
                                                                                                           hardwood trees
                                                                         APL Area:                   •     Pioneer forest trees
                                                                         •   Trees                   •     Mixed tropical forest
                                                                         •   Shrubs and small              trees
                                                                             trees
                                    Wild species*
                                                                         •   Climbers and lianas     APL Area:
                                                                         •   Herbs and grasses       •     Trees
                                                                         •   Ferns                   •     Shrubs and small
Exploitation of natural                                                  •   Carnivorous Plant             trees
resources: Wild species                                                                              •     Climbers and lianas
                                                                                                     •     Herbs and grasses
                                                                                                     •     Ferns
                                                                                                     •     Carnivorous Plant

                                    Number of wild species                           104                           104


                                                                         CR : Critically             CR : Critically
                                                                         Endangered                  Endangered

                                    Risk of species extinction           EN : Endangered             EN : Endangered
                                                                         NT : Near Threatened        NT : Near Threatened
                                                                         LC : Least Concern          LC : Least Concern



                                    Water withdrawal (m3)                21,950,916.87
Exploitation of natural
resources: Water

                                    Water consumption (m3)               21,950,916.87




                                    Types of pollutants                  -                           -



Pollution

                                    Amount                               -                           -




Ecosystem conditions




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                                                                              Site Sangatta                    Site Bengalon

                                    Ecosystem size (IUPK                                               APL: 11,452.71 Ha
                                                                       APL: 49,465.90 Ha
                                    concession) (Ha)                                                   KHP: 624.39 Ha
                                                                       Year of Commencement Year of Commencement
 Ecosystem 1                        Base year of the
                                                                       of Operations (January          of Operations (January
                                    ecosystem
                                                                       1, 1992)                        1, 1992)
                                    Reporting period                   2025                            2025


 Benefits derived from ecosystems (ecosystem services)


                                                                       River water extraction
                                                                                                       River water extraction for
                                                                       for mining operations,
                                    Types of utilization                                               mining operations and
                                                                       dust irrigation, and
                                                                                                       dust irrigation
 Water                                                                 PDAM raw water

                                                                       The Company and local           The Company and local
                                    Beneficiary
                                                                       communities                     communities

                                                                       Use of timber from              Use of timber from
                                    Types of utilization               concession areas for            concession areas for
 Wood                                                                  company operations              company operations


                                    Beneficiary                        The Company                     The Company

                                                                       Natural rainforests             Natural rainforests
                                                                       sequester carbon                sequester carbon
                                    Types of utilization               emissions generated             emissions generated
                                                                       by the company’s                by the company’s
 Carbon Sequestration
                                                                       operations                      operations
                                                                       Companies, local                Companies, local
                                    Beneficiary                        communities,                    communities, indigenous
                                                                       indigenous peoples              peoples

                                                                       Traditional rituals,            Traditional rituals,
                                    Types of utilization
                                                                       prayers, and meditation         prayers, and meditation
 Spiritual and cultural
 value
                                                                       Indigenous peoples,             Indigenous peoples,
                                    Beneficiary
                                                                       local communities               local communities


Keterangan:
*Sumber Amdal 2021 KPC, LHC IPPKH




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HIGHLIGHT BIODIVERSITY CONSERVATION
2025
(304-3) (POJK51-F.10)

KPC                                                                      Arutmin


 1,310.30 ha                                                             202.96 ha
 Hectares of land were cleared in 2025, bringing                         Hectares of land were cleared in 2025.
 the cumulative total of cleared land to 39,422.39
 hectares.



 1,277.29 ha                                                             328.97 ha
 Rehabilitated land increased by 4% from 2024.                           of land have been reclaimed in 2025.




 1,121,895                                                               274,361
 Total planting and 151,018 total replanting in 2025.                    Trees were successfully planted in 2025.




 86%
 Survival rate of revegetation on reclaimed land
 that is more than 9 years old.




Based on the 2024 Biodiversity Assessment, 77% of KPC’s
reclamation areas aged over 9 years have achieved a
Shannon index above 1 (moderate biodiversity), confirming
the effectiveness of habitat recovery and post-mining
ecosystem stability.




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Protection of Flora and Fauna Species at KPC (POJK51-F.10) (101-4)


                   Mammals Category                                                           Birds Category

                Species Name                       Category                          Species Name                           Category

 Bekantan (Nasalis larvatus)                            EN        Elang Tikus (Elanus caeruleus)                                   LC
 Rusa Sambar (Rusa Unicolor)                            VU        Elang Bondol (Haliastur Indus)                                   LC
 Kijang Muncak (Muntiacus Muntjak)                      LC        Elang Hitam (Ictinaetus Malayensis)                              LC
 Kucing Kuwuk (Prionailurus
                                                        LC        Elang Tiram (Pandion haliaetus)                                  LC
 Bengalensis)
 Kucing Batu (Pardofelis Marmorata)                     NT        Elang Brontok (Nisaetus cirrhatus)                               LC
                                                                  Elang-Laut Dada-Putih (Haliaeetus
 Orangutan (Pongo Pygmaeus)                             CR                                                                         LC
                                                                  leucogaster)

 Owa Kalawat (Hylobates Muelleri)                       EN        Pecuk-Ular Asia (Anhinga Melanogaster)                           NT

                                                                  Kangkareng Perut-Putih (Anthracoceros
 Trenggiling (Manis Javanica)                           CR                                                                         LC
                                                                  albirostris)

                                                                  Kangkareng Hitam (Anthracoceros
 Pelanduk Napu (Tragulus Napu)                          LC                                                                         NT
                                                                  malayanus)
 Beruang Madu (Helarctos
                                                        VU        Bangau Tongtong (Leptoptilos javanicus)                          NT
 Malayanus)
                                                                  Alap-Alap Capung (Microhierax
                                                                                                                                   LC
                                                                  fringillarius)
                                                                  Burung-Madu Sepah-Raja (Aethopyga
                                                                                                                                   LC
                                                                  Siparaja)
                                                                  Paok Hijau (Pitta sordida)                                       LC
                                                                  Serindit Melayu (Lorigulus galgulus)                             LC
 Description:
 CR = Critically Dangered | Kritis atau sangat                    Betet Ekor Panjang (Psittacula
                                                                                                                                   VU
 terancam punah                                                   longicauda)
 EN = Endangered | Terancam punah
 VU = Vulnerable | Rentan                                         Kipasan Belang (Rhipidura Javanica)                              LC
 NT = Near Threatened | Hampir terancam
 LC = Least Concern | Risiko rendah                               Tiong Emas (Gracula Religiosa)                                   LC


Keterangan:
•    Based on the Flora and Fauna Biodiversity Monitoring and Evaluation Report in the Mining Area of PT KPC, 2024
•    Protected status refers to the Regulation of the Minister of Environment and Forestry No. P.106/MENLHK/SETJEN/KUM.1/12/2018 concerning
     Protected Plant and Animal Species.
•    Categories are based on the International Union for Conservation of Nature (IUCN).




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PROTECTED HABITAT BY KPC
BUMI’s biodiversity and protected habitat initiatives extend beyond active mining areas and form part of the
Company’s broader responsibility to support landscape-level environmental stewardship. These programs
help protect important habitats, restore ecological function, and support biodiversity outcomes in areas
connected to the Company’s operating footprint and stakeholder commitments. This work strengthens BUMI’s
environmental credibility by showing that biodiversity management is not limited to regulatory compliance
inside mine sites, but also includes practical conservation and restoration efforts that contribute to ecosystem
resilience and community environmental value.

Payau Park Conservation Area
This area (± 1.63 km2) has been an ex-mining area since 1998 with various developments being carried out
so that it can become a life-support ecosystem and habitat for orangutans. From November 2013 to August
2014, research was conducted on the presence of orangutans. This research identified 13 different individuals,
4 adult males, 4 adult females, 2 adolescents and 3 babies. Each individual is identified by its facial markings,
and given names, such as Cassia (adult female, Sura’s mother), Sura (male baby, baby Cassia), Clotaria (adult
female, mother Croton and Usara), Usara (male baby), Croton (adolescent), Sri (adult female, Falca mother),
Falca (baby, Sri child), Ujang (adult female), Meremia (juvenile female), Chiko (adult male), Bruno (adult male),
Botak (adult male), TP-1 (adult male).

A variety of ages and sexes, such as adults, adolescents, children, babies, males and females, some even
pregnant, is a characteristic of a healthy demographic structure. On direct observation for ±1 year, orangutans
generally look quite fat and do not show malnutrition. The obesity rate is a simple way to assess the condition
of animal populations. In 2019, monitoring was carried out again, it was found that Meremia individuals (in
2013/2014 were still teenagers) had babies, as a sign of the success of KPC’s Orangutan conservation in providing
habitat that could support the life of orangutans. This area is also inhabited by at least 48 species of birds, with
a biodiversity index of 3.65 and has 4 protected species, namely: Striped Fantail (Rhipidura javanica), King’s
Sunbird (Aethopyga siparaja), Green Pitta (Pitta sordida), Malayan Parakeet (Lorigulus galgulus).

Pinang Dome Conservation Area
Most of this conservation area is young secondary forest, with an area of ± 9.69 km2. Some of KPC’s efforts in
this area include internal recognition of the area as conservation areas, securing the area, making observation
paths, restoring and enriching it, research and collaboration. Now the area has a variety of fauna, including
beruk (Macaca nemestrina), muncak deer (Muntiacus muntjak), hedgehogs (Hystrix brachyura), coconut
squirrels (Callosciurus notatus), horned napu (Tragulus napu), tercat squirrel (Tupaia picta), Orangutan (Pongo
pygmaeus morio).

Kini kawasan tersebut telah memiliki beragam fauna, diantaranya Beruk (Macaca nemestrina), kijang muncak
(Muntiacus muntjak), landak raya (Hystrix brachyura), bajing kelapa (Callosciurus notatus), pelanduk napu
(Tragulus napu), tupai tercat (Tupaia picta), Orangutan (Pongo pygmaeus morio).

This area is also inhabited by at least 49 species of birds, with a biodiversity index of 3.69 and has 3 protected
species, namely: Striped Fantail (Rhipidura javanica), King’s Sunbird (Aethopyga siparaja), Green Pitta (Pitta
sordida).




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Murung and Swarga Bara Arboretum Conservation
Murung Arboretum is a post-mining area, covering an area of ±0.24 km². In this area, there are many orangutan
nests. KPC then enriches the area with various types of food and now the Arboretum has been inhabited by
various types of fauna, such as the muncak deer (Muntiacus muntjak), orangutans (Pongo pygmaeus morio),
coconut squirrels (Callosciurus notatus), horn napu (Tragulus napu), honey bear (Helarctos malayanus).
Several types of flora are also found in this area including dozens of Shorea sp species and several endemic
species in Kalimantan.

This area is also inhabited by at least 52 species of birds, with a biodiversity index of 3.73 and has 4 protected
species, namely: Striped Fantail (Rhipidura javanica), King’s Sunbird (Aethopyga siparaja), Green Pitta (Pitta
sordida), Malayan Parakeet (Lorigulus galgulus).




Tanjung Bara Mangrove Conservation Area
This area covers ± 3.83 km2. It stretches for ± 9,571.94 m along the Aquatic and Tanjung Bara coastlines.
Massive exploitation of mangroves has made this area a fortress for vital mangrove biodiversity. Dominated by
mangroves (Rhizophora spp) and pedada (Sonneratia alba), this area becomes a suitable habitat for various
fauna.

The carrying capacity of the Tanjung Bara mangrove conservation area as a proboscis monkey (Nasalis
larvatus) habitat is quite good. The area can support life, provide space for shelter and food. Overall, it provides
shelter for 2 groups of proboscis monkeys totaling ± 50 individuals. There is at least 19 Oriental pied hornbills
of various ages.

This area is inhabited by at least 69 species of birds, with a biodiversity index of 3.99 and has 5 protected
species, including: Striped Fantail (Rhipidura javanica), King’s Honeybird (Aethopyga siparaja), Green Paok
(Pitta sordida), Malayan Parakeet (Lorigulus galgulus), Dragonfly Falcon (Microhierax fringillarius).

Tanjung Bara Conservation Area
The Tanjung Bara Conservation Area is geographically located in 0o32’ 12.66” - 0o34’ 2.44” North and 117o36’ 21.04”
– 117o39’ 6.01” East. This area covers ± 5,02 km2, which is inhabited by ± 58 species of birds, with a biodiversity




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index of 3.82 and has 5 protected species, including: Striped Fantail (Rhipidura javanica), King’s Sunbird
(Aethopyga siparaja), Malayan Parakeet (Lorigulus galgulus), Dragonfly Falcon (Microhierax fringillarius).

Arboretum Conservation Area
The Tanjung Pemancingan Arboretum is located in the NPLCT coal port, covering an area of 5.05 hectares.
Plants in this conservation area include protected endemic Kalimantan plants, namely the Ulin plant. Moreover,
there are also other plants such as agarwood, Halaban, jackfruit, acacia, Sungkai, Waru gunung and Pelantan.

Coral Reef Conservation Area
In 2019, KPC carried out a Coral Reef Monitoring Program and Artificial Coral Reef Initiation Site in the East
Kutai Waters location in collaboration with the East Kutai Agricultural College (STIPER). The series of activities
consisted of increasing the capacity of Reef Check EcoDiver for local divers, monitoring coral reefs using the
Reef Check method, surveying artificial reef initiation sites, creating and lowering artificial reefs, and monitoring
and maintaining artificial reefs. The series of activities were carried out as an effort to preserve coral reefs.
Coral reef data collection includes: Fish Indicator, Invertebrates and Damage Impacts, Basic Substrate.

In 2023, artificial reef monitoring was conducted at South Marker. Regular monitoring and maintenance
accompany efforts to rehabilitate coral reefs with artificial structures. Monitoring is carried out to determine
the success rate of these rehabilitation efforts, both in terms of coral attachment and growth, as well as
the emergence of marine life around the artificial reefs. Monitoring is accompanied by maintenance of the
artificial reefs, namely by reducing biota that can hinder growth and sustain coral life. Thus, this monitoring
and maintenance can help optimize coral growth. This monitoring is divided into two parts, artificial coral reef
monitoring in 2019 and 2023. Next monitoring would be conducted in 2026.




                             Data Collection of Coral Growing on Artificial Reef Structures 2019




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                        Maintenance and recording of biota found around artificial reefs 2023




Arutmin’s Protected Flora and Fauna


  BATULICIN SITE



  Cultivation of Meratus Orchids with Tissue Culture

  Issue:
  Conventional cultivation techniques, such as shoot
  growth, stem cuttings, and the limited keiki system,
  are insufficient to keep up with the extinction rate of
  the Meratus Orchid.

  Initiative:
  Cultivation has been replaced with tissue culture. By
  the end of 2024, a total of 2,610 Meratus Orchids have
  been successfully propagated using this method.




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 SENAKIN SITE


 Habitat Conservation of White Forehead Lutung
 (Presbytis        Frontata),      Red      Lutung          (Presbytis
 Ribucunda), and Sambar Deer (Cervus Unicolor)

 Issue:
 White Forehead Lutung, Red Lutung, and Sambar Deer
 are classified as Vulnerable species by the IUCN.

 Initiative:
 Collaborating with the Balai Konservasi Sumber Daya
 Alam (BKSDA) Kalimantan Selatan to protect Cagar
 Alam Teluk Kelumpang (CATK), the natural habitat of
 White Forehead Lutung.




 NPLCT SITE


 Captivity of Sambar Deer (Cervus Unicolor) and
 Coral Reefs Conservation

 Issue:
 Rusa Sambar is classified as a Vulnerable species by
 the IUCN. Meanwhile, port activity might threaten the
 coral reefs.

 Initiative:
 In collaboration with the Balai Konservasi Sumber
 Daya Alam (BKSDA), 14 Rusa Sambar have been
 successfully placed in a 2,500 m² conservation
 enclosure. Additionally, five (5) species of coral reefs
 have successfully cultivated.




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  KINTAP SITE




  Coral Reef Conservation using Bioreef Block

  Issue:
  Threat of coral reefs bleaching due to climate change.

  Initiative:
  By the end of 2024, a total of 80 Bioreeftek structures
  have been installed.




MANAGEMENT AND UTILIZATION OF WASTE
(306-1) (306-2) (306-3) (306-4) (306-5) (POJK51-F.13)
(POJK51-F.14) (POJK51-F.15) (EM-CO-150a.1) (EM-CO-150a.2)
(EM-CO-150a.3) (EM-CO-150a.4) (EM-CO-150a.5) (EM-CO-
150a.6) (EM-CO-150a.7) (EM-CO-150a.8) (E-05)


Waste Management Governance
Both hazardous (B3) and non-hazardous (non-B3) waste must be managed properly to prevent adverse
impacts on human health and ecosystems, particularly through potential contamination of groundwater or
surface water. Waste management at KPC is regulated under the Waste Management Guidelines version 5.2,
while at Arutmin, it is governed by Policy on Hazardous and Non-Hazardous Waste Reduction and Utilization.
(306-1) (306-2) (EM-CO-150a.8) (POJK51-F.14)

Hazardous Waste (B3) Management
KPC’s management of hydrocarbon materials and hazardous waste (B3) includes temporary storage at
designated facilities (TPS), utilization, treatment through incineration and bioremediation, and transfer to
licensed third-party waste management providers. Currently, KPC operates six temporary storage facilities
(TPS), consisting of five B3 waste TPS in the Sangatta area and one B3 waste TPS in the Bengalon area.




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Meanwhile, all hazardous waste (B3) generated by Arutmin is first stored at B3 waste TPS within the legally
permitted time frame before being handed over to licensed transporters and processors authorized by the
Ministry/Environmental Agency. KPC and Arutmin do not produce tailings; instead, they manage acid mine
drainage. (EM-CO-150a.3) (306-5)

Hazardous waste management is reported quarterly to the Ministry of Environment/Environmental Management
Agency (KLH/BPLH) and the Regional Environmental Agency. Throughout 2025, our business operations did not
cause any waste spills that impacted the community. As a result, there were no administrative sanctions or
fines related to environmental management violations. (306-2) (306-3) (POJK51-F.14) (POJK51-F.15) (EM-CO-
150a.7)


B3 Waste Balance Table 2025 (306-3) (306-4) (POJK51-F.13) (EM-CO-150a.2) (EM-CO-150a.4) (EM-CO-150a.5)
(EM-CO-150a.5) (E-05)

KPC



                                                  Entry (Ton)                                   Output (Ton)
               Type of                                                                                                                 Remaining
 NO
           Hazardous Waste               Starting                                                                   Delivery to          (Ton)
                                                         Generation                Reuse          Recycle
                                         Balance                                                                    Third Party
  1        Oily Rags                      10.28                387.89                -                  -                393.07            5.10
  2        Oily Filter                    6.90                 632.79                -                22,.94             591.58            25.17
  3        Oily Hoses                      3.71                322.12                -                  -                314.62            11.21
  4        Medical Waste                   0.01                 4.18                 -                 4.14                -               0.05
  5        Sysmex                          0.04                 0.62                 -                  -                 0.64             0.02
  6        Cobas Waste                     0.16                 1.74                 -                  -                 1.84             0.06
  7        H2O2 Waste                      1.55                 8.33                 -                  -                 8.00             1.88
  8        Used Grease                     1.89                50.02                 -                  -                51.71             0.20
           Used
  9                                       18.01                345.13                -                  -                342.16           20.98
           Accumulator
  10       Used Toner                      0.15                 0.46                 -                  -                 0.60             0.003
  11       Toxic Waste                     0.13                 4.13                 -                  -                 4.18             0.08
  12       Used Solvent                    0.20                 0.96                 -                  -                 1.16               -
           Contaminated
  13                                       0.10                 0.49                 -                  -                 0.59               -
           Water
  14       Used Coolant                    0.60                61.30                 -                  -                61.90               -
  15       Expired Chemical                 -                   0.37                 -                  -                 0.37               -
  16       Used Oil Traffo                  -                    -                   -                  -                  -                 -
  17       Used Avtur                      0.04                 0.36                 -                  -                 0.36             0.04
  18       Used Resin                       -                   0.15                 -                  -                 0.15               -

  19       Expired Paint                    -                   0.21                 -                  -                 0.21               -




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 Human Rights       Occupational           Environmental       Community            SDG’s Connection        GRI & POJK Index
                    Health and Safety




                                                 Entry (Ton)                               Output (Ton)
             Type of                                                                                                               Remaining
  NO
         Hazardous Waste                Starting                                                                   Delivery to       (Ton)
                                                       Generation           Reuse             Recycle
                                        Balance                                                                    Third Party

  20     Expired Medicine                0.023               0.16              -                   -                    0.18                -

  21     Developer X-Ray                   -                   -               -                   -                      -                 -

  22     Used Magnesium                  0.051               0.12              -                   -                    0.17                -
  23     Sludge IPAL                       -                   -               -                   -                      -                 -
         Contaminated
  24                                      0.01               0.52              -                   -                    0.53                -
         Goods
  25     Used Pozzolith                    -                   -               -                   -                      -                 -
  26     Sludge Waste                    30.90              186.25             -                   -                  208.37           8.78
  27     Incinerator Ashes                 -                 3.77              -                   -                    3.77                -
  28     Flue Gas Residue                  -                   -               -                   -                      -                 -
  29     Used Battery                    0.003               0.24              -                   -                   0.24                0.01
  30     Used TL Lamp                     0.06               1.84              -                   -                    1.90                -
         Contaminated
  31                                      1.98              32.20              -                   -                   33.96           0.54
         pack
  32     Electronic Waste                0.353               1.17              -                   -                    1.51           0.011
  33     Used Oil                        32.43             8,768.87         4,535.13               -                 4,226.85          39.32
  34     Sludge IPAL***                  17.45              810.00             -               823.47                  3.98                 -
         Used Hazardous
  35                                       -                 1.13              -                   -                      -                1.13
         IBC
 Total hazardous waste
                                         127.02            11,627.49        4,535.13           850.55               6,254.58          114.57
 (B3)


Arutmin




           Type of                                    Entry (Ton)                             Output (Ton)
                                                                                                                                    Remaining
 NO       Hazardous            Unit
                                            Starting                                                               Delivery to        (Ton)
            Waste                                            Generation            Reuse         Recycle
                                            Balance                                                                Third Party

        Used battery/
  1                            Ton                -                62.82             -                 4               58.82                0
        battery

        Used filters
        from air
  2     pollution              Ton                -                76.38             -                 20              56.38                0
        control
        facilities


        Used oily rags
  3                            Ton                -                119.32            -                 39              80.32                0
        and the like




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            Type of                                Entry (Ton)                                 Output (Ton)
                                                                                                                                 Remaining
 NO        Hazardous              Unit
                                          Starting                                                            Delivery to          (Ton)
             Waste                                          Generation          Reuse           Recycle
                                          Balance                                                             Third Party

       B3
  4    contaminated               Ton          -               18.67                               -               18.67              0
       waste

       Used
  5                               Ton          -             1,521.38              -              149             1,372.38            0
       lubricating oil


  6    B3 Packaging               Ton          -               0.30                -               -               0.30               0


 Total B3 Waste                   Ton          -             1,800.07              -              212             1,800.07            0




 KPC’s 2025 Recycled Hazardous Waste                                        Arutmin’s 2025 Recycled Hazardous Waste


 5,386 ton                                                                  212 ton
 Of hazardous waste was reused and recycled in                              Of hazardous waste was reused and recycled
 2025, representing 46% of the total hazardous waste                        in 2025, representing 12% of the total hazardous
 generated during the year.                                                 waste generated during the year.




REGISTERED NON-HAZARDOUS AND TOXIC
(NON-B3) WASTE MANAGEMENT
Throughout 2025, the management of coal ash in the KPC area was carried out in accordance with the Technical
Detail Document for Non-Hazardous Waste Storage and the Registered Technical Detail Document for Non-
Hazardous Waste Utilization. Currently, KPC has two registered Temporary Storage Facilities (TPS) for non-
hazardous waste. FABA is utilized as a substitute raw material for the production of paving blocks, concrete,
aggregates for road base construction, low-grade coal raw material, and as a covering layer for Potential Acid
Forming (PAF) materials. (306-1)

The management of Registered Non-Hazardous and Toxic Waste in KPC throughout 2025 can be found within
the Balance Table of Registered Non-Hazardous and Toxic Waste as provided below.




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KPC


           Type of                                   Entry                                    Output
          Registered
                                                                                                                            Remaining
 NO         Non-                Unit      Starting                                                        Delivery to
                                                           Generation         Reuse        Recycle                            (Ton)
          Hazardous                       Balance                                                         Third Party
            Waste

  1     Fly Ash                 Ton      16,040.64          30,779.69        3,390.00           -                -            43,430.33

  2     Bottom Ash              Ton        324.86            565,00          889.00             -                -              0.86

 Total Waste                    Ton      16,365.50          31,344.69        4,279.00           -                -            43,431.19



KPC General Waste (Non-Hazardous) in 2025 (306-3) (306-4) (POJK51-F.14)


KPC


                                                         Entry                                Output
         Type of Non-
                                                                                                          Delivery to       Remaining
 NO       Hazardous             Unit
                                          Starting                                                        Third Party         (Ton)
            Waste                                          Generation         Reuse        Recycle
                                          Balance                                                           and/or
                                                                                                           Landfills
  1     Kitchen Waste           Ton            -                 40.32        40.32             -                -                  -

  2     Scrap Paper             Ton          4.99                 4.97         7.36             -                -              2.60

  3     Leaf Waste              Ton            -                 79.80        79.80             -                -                  -

        Wooden
  4                             Ton          2.59                 7.68         5.61             -                -              4.66
        Pallets

  5     Used Tires              Ton            -             3,324.00         779.06            -                -            2,544.94

  6     Iron Waste              Ton            -                 928.20        0.65             -                -             927.55

 Total Non-
                                Ton          7.58            4,384.96         912.79            -                -            3,479.75
 Hazardous Waste




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Arutmin


                                                         Entry                                    Output
           Type of Non-
                                                                                                               Delivery to       Remaining
 NO         Hazardous              Unit
                                           Starting                                                            Third Party         (Ton)
              Waste                                          Generation          Reuse         Recycle
                                           Balance                                                               and/or
                                                                                                                Landfills
       Organic
  1                                Ton          -                53.49              -               -                 -                53.49
       Waste
       Used Wooden
  2                                Ton          -                 7.37              4               -                 -                 3.37
       Pallets
  3    Used Tires                  Ton          -             1,040.55              6               -                 -               1,034.55
  4    Scrap Paper                 Ton          -                4.24               2               -                 -                2.24
  5    Plastic Bottle              Ton          -                 4.81              2               -                 -                 2.81
       Used
  6                                Ton          -             1,232.98             31               -                 -               1,201.98
       Conveyor Belt
  7    Used Drums                  Ton          -                27.49              -               -                 -                27.49
  8    Air Filter                  Ton          -                 9.32              3               -                 -                 6.32
  9    Used Cardbox                Ton          -                 6.45              -               -                 -                6.45
       Used HDPE
 10                                Ton          -                106.32             -               -                 -                106.32
       Pipe
Total Non-B3
                                   Ton          -             2,493.02             48               -                 -               2,445.02
Waste




 KPC’s 2025 Reused Non-Hazardous Waste                                         Arutmin’s 2025 Reused Non-Hazardous Waste



 14%                                                                           0.02%
 of the total registered non-hazardous waste                                   of total non-hazardous waste, equivalent to 39 tons,
 generated, or the equivalent of 4,279.00 tons of coal                         has been reused. This waste includes used tires and
 ash that has been reused.                                                     conveyor belts that are used as coastal erosion
                                                                               barriers, mine road barriers, and materials for mine
                                                                               drainage systems.




 21%
 of the total municipal waste generated—equivalent
 to 912.79 tons—the following materials have been
 recycled: kitchen waste, used paper, leaf litter,
 wooden pallets, used tires, and scrap metal.




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ECO-FRIENDLY MATERIAL USAGE
(POJK51-F.5) (POJK51-F.14)

As a company engaged in coal mining, the company’s main products naturally do not come from materials
categorized as environmentally friendly. However, the company strives to implement operational practices that
optimize the use of materials with low environmental impact. These efforts include recycling waste materials,
using low-emission fuels, and utilizing materials that can reduce potential environmental pollution.

This initiative is part of the company’s commitment to improving resource efficiency, reducing waste generation,
and minimizing the carbon footprint of coal mining activities.

The following are details of the use of environmentally friendly materials by KPC and Arutmin in 2025. (POJK51-F.5)


KPC



       Material                  Category                            Usage                       Unit                   2025

                                                       Vehicle and incineration
 Biodiesel B40          Low-emission fuel                                                        Liter               311,245,695
                                                       fuel


 Electric vehicle/                                                                          Number of
                        Non-emission vehicle           Coal/overburden transport                                       61 unit
 EV                                                                                             vehicle


 Fly ash & bottom Reuse of non-                        Raw materials for PAF cover
                                                                                                 Ton                   4,279
 ash                    hazardous materials            layer




Arutmin



       Material                  Category                            Usage                       Unit                   2025



 Biodiesel B35          Low-emission fuel              Operational vehicle fuel                  Liter               73,634,053



 Electric vehicle/                                                                          Number of
                        Non-emission vehicle           Coal/overburden transport                                       75 unit
 EV                                                                                             vehicle




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Environmental Cost in 2025 (POJK51-F.4) (S2.29e)

  Business
                            Description                    Unit                2025                 2024              2023
   Units

                   Environmental
                                                           USD          66,130,719.59           62,127,027.00     67,359,277.52
                   Management Costs
KPC
                   Environmental
                                                           USD              1,851.003.77        2,063,896.27      1,632,036.37
                   MonitoringCosts

 Total Environmental Cost - KPC                            USD          67,981,723,37           64,190,923.27    68,991,313.89

                   Environmental
Arutmin            Management and                          USD               9,695.225            7,867.706        11,699.452
                   Monitoring Costs

Total Environmental Cost - Arutmin                         USD               9,695.225            7,867.706        11,699.452




ENVIRONMENTAL COMPLAINT MECHANISM
(POJK51-F.16) (EM-CO-210b.1)


Environmental issues affecting the surrounding community are communicated to the company through
various channels, including written correspondence delivered directly to the office situated at the mine site,
communication with village authorities, or engagement with the Community Development team. Complaint
handling at KPC is governed by the SOP for Community Feedback, while at Arutmin, each site has implemented
a SOP for Community Complaint Handling.

According to the 2025 Community Feedback System (CFS) report by KPC, there were four (4) community reports
related to environmental issues, specifically water. All of these reports have been effectively addressed by KPC,
and their status has been marked as closed. Meanwhile, at Arutmin, there were no environmental complaints
arising from the company’s operations or contractors. (POJK51-F.16)




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BUMI continues to strengthen its operational and business
resilience by implementing climate change adaptation
strategies to anticipate both the physical impacts and the
transition impacts associated with climate change. In line
with national policy dynamics, global climate commitments,
and industry developments, to support the transition to a
low-carbon economy.




STRENGTHENING CLIMATE
RESILIENCE
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MITIGATION AND ADAPTATION TO CLIMATE
CHANGE IMPACTS
(S2.6) (S2.9) (S2.25) (S2.29) (POJK51-F.12) (POJK51-F.26) (E-06)



The company manages the impacts of climate change through an integrated approach that encompasses
mitigation and adaptation efforts across all operational activities. Mitigation efforts focus on improving energy
efficiency, optimizing fuel use, and strengthening the inventory and management of greenhouse gas emissions.
Meanwhile, adaptation efforts are carried out by strengthening operational resilience against physical climate
risks, particularly rainfall variability that could potentially affect slope stability, haul road conditions, and the
sustainability of open-pit mining operations.

Additionally, KPC and Arutmin have integrated the management of these impacts into their risk management
systems and business planning, including through regular monitoring of climate conditions, enhancing mining
infrastructure capacity, and implementing operational procedures that adapt to extreme weather conditions.
This approach is intended to support a more resilient, investable, and diversified business profile over time.

Governance Pillar (S2.6a) (S2.6b)
The Company implements strong governance to ensure that climate change-related risks and opportunities
are managed in a structured and integrated manner with strategic decision-making processes. Climate
change issues are monitored by the Board of Directors and management through the Company’s risk
management mechanisms, which include the identification, evaluation, monitoring, and reporting of climate
risks and opportunities that could potentially affect operational sustainability and long-term performance.
Considerations related to climate change are also integrated into business planning, risk management, and
the implementation of sustainability strategies across all business units. Further information on the Company’s
governance structure and mechanisms can be found in the Governance chapter of this sustainability report.

Since 2024, BUMI has strengthened the identification and disclosure of material ESG risks and opportunities,
progressing toward a more structured and decision-useful approach. In 2025, the Company further enhanced
its climate risk methodology, data readiness, and governance frameworks to support the phased early
adoption of IFRS S1 and IFRS S2 in 2026. These enhancements are intended to strengthen operational resilience,
inform business planning and portfolio diversification, and improve transparency for management, investors,
and other stakeholders.




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STRATEGY AND RISK MANAGEMENT
PILLARS
(S2.9a) (S2.9b) (S2.9c) (S2.9d) (S2.9e) (S2.25a) (S2.25b)
(S2.25c)


Identification of Climate-Related Risks and Opportunities

BUMI regularly reviews climate-related risks and opportunities as part of strengthening climate adaptation and
mitigation. In 2025, improvements were made to the methodology for identifying physical and transition risks.
Risks are described based on operational exposure and potential financial impact on the company, not just in
terms of general climate change hazards. The refined methodology is anchored in three key considerations:




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   1.      Operational evidence, where rainfall analysis in the operating area shows that high precipitation is the
           factor that most affects the continuity of open pit mining production, particularly through its impact on
           slope stability, haul road conditions, and recovery time after extreme weather events.

   2.      Strategic context, namely the company’s portfolio diversification strategy into non-coal sectors, which
           influences the priorities for managing transition risks in the long term.

   3.      Business and market exposure, where as a coal producer, the company’s transition risk exposure is
           mainly related to global market demand dynamics and access to financing, compared to short-term
           carbon regulation pressures.

Risks are organized using a consistent structure that includes:




Based on this approach, BUMI has prioritized four climate risks considered most material to its business: rainfall
and water variability as the principal physical risk, and access to capital, market transition, and carbon policy
and pricing as the key transition risks. This prioritization reflects the company’s operational experience, strategic
direction, and exposure to evolving energy markets and financing expectations.

To further enhance disclosure quality, BUMI has begun integrating risk prioritization indicators that consider
potential impacts on production, operational recovery costs, and the likelihood of occurrence within the
business planning horizon. The assessment is aligned with the Company’s planning cycle, covering short term
(0–3 years), medium term (3–10 years), and long term (more than 10 years). (S1.30b) (S1.30c)

The planned early adoption of IFRS S1 and IFRS S2 will provide a more consistent and robust framework for
assessing and communicating climate-related risks and opportunities across BUMI’s portfolio, supporting
resilience in core coal operations while enabling strategic diversification into non-coal commodities. BUMI views
2026 as an early adoption phase for sustainability-related financial disclosure. Over time, this is expected to
support stronger management of climate-related risks and opportunities across existing and newly acquired
assets.

Details of the climate-related risks and opportunities that have been identified are presented in the following
table.




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Climate-related Risks and Opportunities (S2.9a) (S2.9b) (S2.9c) (S2.9d) (S2.9e) (S2.25a) (S2.25b) (S2.25c)

                                       Transition Risks (S2.29b) (S2.29d) (EM-CO-420a.3)
                                                           1. Capital Access

                                                                                                                     Near Term

    RIsk Description                     Opportunities                  Financial Impacts                Management Response



 The global financial
 sector’s commitment                                                                                     Maintain transparency
 to decarbonization                                                                                      in ESG disclosure and
 is tightening                                                                                           strengthen climate risk
 financing for the                                                 This may increase the                 governance to support
 coal industry. Many                                               cost of capital and limit             investor confidence
                              Strengthening climate
 financial institutions                                            funding options for                   and financing access.
                              risk governance and
 and institutional                                                 refinancing, expansion, or            The Company also
                              ESG transparency can
 investors now apply                                               other strategic investment            continues active
                              reinforce lender and
 ESG screening and                                                 needs. Restricted access              engagement with
                              investor confidence, while
 climate-related                                                   to international capital              financing partners
                              supporting access to
 due diligence in                                                  markets and potential                 regarding mine asset
                              financing for responsible
 financing processes,                                              increases in insurance                life cycles, reclamation
                              operations management,
 which may limit coal                                              premiums for coal mining              commitments, and
                              reclamation obligations,
 mining companies’                                                 assets may also reduce                long-term portfolio
                              and long-term portfolio
 access to project                                                 the Company’s financial               development, while
                              development.
 financing, insurance,                                             flexibility and financing             diversifying funding
 and institutional                                                 competitiveness.                      sources to reduce
 investment,                                                                                             dependence on capital
 particularly in                                                                                         markets or specific
 international                                                                                           lending groups.
 markets.



                                                          2. Market Transition

                                                                                                                     Near Term

    RIsk Description                     Opportunities                  Financial Impacts                Management Response


 Global energy
                                                                                                         The Company responds
 transition policies
                                                                   This may create revenue               to market transition risk
 are changing long-           Market transition is an
                                                                   volatility and affect the             through active business
 term coal demand             opportunity to strengthen
                                                                   long-term valuation of the            portfolio diversification
 dynamics and                 long-term
                                                                   Company’s coal assets.                into the critical minerals
 creating structural
                                                                                                         sector,
 market uncertainty.




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This may affect
                                                                                                      including the
production planning,
                                  business resilience through                                         acquisition of gold and
investment decisions,
                                  portfolio diversification into Capital expenditure related          copper and bauxite
and the long-term
                                  commodities with stronger          to coal infrastructure may       mining operations
value outlook
                                  prospects in a transitioning also face stranded asset               and through coal
of coal assets,
                                  economy, while                     risk if the energy transition    downstream initiatives
particularly as more
                                  maintaining disciplined            progresses faster than           intended to strengthen
countries integrate
                                  value management of                current projections.             margin resilience and
decarbonization
                                  existing coal assets.                                               support the long-term
targets into national
                                                                                                      value of existing assets.
energy policies.
                                                      3.Carbon Policy and Pricing

                                                                                                             Medium Term

   RIsk Description                      Opportunities                     Financial Impacts          Management Response




Developments                                                                                          The Company monitors
in Indonesia’s                                                                                        developments in
carbon pricing                                                                                        carbon pricing policies
policy framework,                                                                                     in Indonesia and
including Presidential                                                                                emissions-related
Regulation No.                                                       This may result in additional    policies in key export
98 of 2021, create                                                   operating costs related          markets, while
the possibility of                The Company continues to           to emissions compliance          strengthening emissions
future emissions                  assess whether selected            obligations, including           measurement,
compliance                        land restoration activities        carbon taxes on Scope            reporting, and
obligations for                   may create future carbon-          1 emissions from mining          verification capabilities
the mining sector.                project opportunities,             operations. Increased            to establish Scope
In addition,                      subject to applicable              requirements for emissions       1 and 2 emissions
developments                      regulation, methodology            measurement, reporting,          baselines. In the near
in international                  eligibility, robust                and verification may             term, the response is
emissions-related                 additionality, verification        also require additional          focused on practical
trade policies,                   requirements, and market           investment in emissions          measures that support
including carbon                  conditions.                        management systems and           compliance readiness
border adjustment                                                    regulatory compliance            and operational
mechanisms, may                                                      readiness.                       performance, including
create indirect                                                                                       fuel efficiency,
compliance                                                                                            optimized equipment
pressure on product                                                                                   and fleet usage, and
competitiveness in                                                                                    fugitive emissions
export markets.                                                                                       management.




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                                                        Physical Risks (S2.29c)
                                                 4.Water and Rainfall Variability




                                                                                                             Medium-long term

    RIsk Description                   Opportunities                    Financial Impacts               Management Response
                                                                                                        Management
                                                                                                        response is focused
                                                                                                        on strengthening
 KPC and Arutmin,                                                                                       operational
 which operate in                                                                                       resilience and site-
 East Kalimantan and                                               Heavy rainfall may result            level coordination.
                              Optimizing rainwater
 South Kalimantan,                                                 in operational disruptions           Key initiatives
                              utilization can support
 may be affected by                                                in the form of unplanned             include enhancing
                              operational water
 increased intensity                                               production delays, reduced           drainage capacity
                              needs. In addition, these
 and frequency of                                                  equipment availability,              based on projected
                              conditions encourage
 extreme rainfall.                                                 and accelerated damage               rainfall scenarios,
                              stronger operational
 Increased rainfall                                                to haul roads and pit                implementing wet
                              resilience through the
 intensity can disrupt                                             infrastructure. Heavy rainfall weather procedures
                              development of mine
 pit access, exceed                                                may also lead to temporary           to ensure safety and
                              designs, equipment,
 drainage system                                                   operational shutdowns                minimize disruptions,
                              and operating practices
 capacity, deteriorate                                             in certain periods and               and advancing real-
                              that are more robust
 haul road conditions,                                             increase maintenance,                time monitoring and
                              under extreme weather
 and increase the risk                                             water management, and                nowcasting. In 2025,
                              conditions.
 of slope instability                                              infrastructure repair costs.         BUMI established a
 in mining areas and                                                                                    Rainfall Resilience
 waste dumps.                                                                                           Task Force to enable
                                                                                                        more proactive and
                                                                                                        coordinated disruption
                                                                                                        management.


Note:


                                       Priority Flags                                                     Time Horizons

                                                                                                Near term           0-3 years
                                Priority flags reflect the potential impact on
                                production, recovery costs, and likelihood within the           Medium term         3-10 years
                                planning horizon.
                                                                                                Long term           10+ years




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BUMI’S RAINFALL RESILIENCE TASK FORCE
In 2025, BUMI, working with its subsidiary KPC, established a Rainfall Resilience Task Force. The task force is at
an early stage and is evaluating rainfall detection and nowcasting technology through operational trials to
assess how well these tools can support production planning, reduce weather-related downtime, and improve
safety and day-to-day decision-making. The results will help determine whether they provide a practical way
forward for improving operational resilience and production performance.

This initiative reflects BUMI’s broader climate risk management approach, prioritizing operational resilience
and production stability in line with its IFRS S1 and IFRS S2 commitments. By demonstrating disciplined physical
risk governance and stable operational performance, these efforts reinforce Bumi’s diversification strategy and
strengthen investor confidence.


METRICS AND TARGETS
(S2.29a) (S2.29b) (S2.29c) (S2.29d) (EM-CO-110a.2)
Global climate commitments under the Paris Agreement continue to shape expectations for emissions
management and climate-related disclosure. For BUMI, the immediate priority is to manage emissions through
practical, measurable actions while maintaining operational continuity and preparing the business for long-
term portfolio transition. While BUMI has not established a formal Net Zero Emission target, the Company
continues to strengthen emissions management through energy efficiency, operational optimization, emissions
reduction initiatives, and diversification into minerals that support the energy transition. These efforts are
complemented by a gradual emissions reduction over the mine life, consistent with declining coal reserves
and responsible production planning. (E-06)

This approach allows BUMI to focus on credible delivery: reducing emissions intensity where operationally
feasible, improving climate-related data and disclosure, and aligning future reporting with IFRS S1 and IFRS S2
readiness. The Company also monitors broader environmental metrics to enhance sustainability performance.
Key metrics and targets are presented in the following table.

Kaltim Prima Coal (KPC)


                 Metrics                                      Target                       Progress / 2025 Performance

GHG Emissions Reduction Scope                Reduction of 213,480.10 tons of            A reduction of 923,460.73 tons of
                                                                                        CO2eq, exceeding the 2025 target
1 and 2                                      CO2eq by 2025                              by 333%.

                                             Energy efficiency target of                Energy savings of 1,294,784 GJ by
Energy Efficiency
                                             1,000,000 GJ by 2025                       2025


Arutmin


                 Metrics                                      Target                       Progress / 2025 Performance

GHG Emissions Reduction Scope                Reduction of 130,032 tons of CO2eq         Reduction of 132,637 tons of CO2eq,
1 and 2                                      by 2025                                    exceeding 2% of the 2025 target.

                                             Energy efficiency target of 492,514        Energy efficiency of 498,396 GJ in
Energy Efficiency
                                             GJ GJ in 2025                              2025


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10
SUSTAINABLE COMMUNITY
DEVELOPMENT AND
EMPOWERMENT
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BUMI’s community-focused programs are placing greater
emphasis on measurable outcomes — including clean water
access, improved health, livelihood development, and local
economic resilience.




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MANAGEMENT OF MATERIAL TOPICS:
(3-3) (2-23)


           IMPACT OF MATERIAL TOPIC (3-3)
           We understand that our business operations have the potential to affect the socio-economic
           dynamics of communities and cause changes in the environment. For us, these potentials are risks and
           impacts that need to be managed responsibly, professionally, and sustainably. Therefore, community
           development and empowerment efforts are our way of mitigating the risks and impacts that may
           occur during our business operations.




           COMMITMENT & POLICIES (2-23) (S-11)
           •    CSR Policy 3.0
           •    KPC Community Development Policy
           •    Community Feedback SOP
           •    PT KPC PPM Fund Management SOP
           •    Community Feedback System Procedure
           •    SOP for Communication with Stakeholders – Arutmin Indonesia
           •    SOP for Handling Mass Demonstration




           MANAGEMENT OF IMPACT
           Companies need structured and professional management efforts to mitigate potential risks and
           impacts from their business operations. We implement this risk and impact management through
           the responsibilities of the Sustainability and Corporate Social Responsibility Department. Within these
           responsibilities, we integrate social aspects into the company’s sustainability strategy. In addition,
           the implementation of Community Development and Empowerment programs is carried out by
           the External Affairs and Sustainability Division at PT Kaltim Prima Coal, and by the Safety, Health,
           Environment, and Community Department at PT Arutmin Indonesia.




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PILLARS OF COMMUNITY DEVELOPMENT
AND EMPOWERMENT (CDE) PROGRAM

BUMI places community empowerment and development as an integral part of its sustainability strategy. The
Company believes that sustainable business growth can only be achieved when operational performance
progresses in line with improvements in the quality of life of communities surrounding its operational areas.
Therefore, social responsibility initiatives are designed to deliver measurable, relevant, and long-term impacts
aligned with the Sustainable Development Goals (SDGs).

To ensure consistency and effectiveness, BUMI implements an integrated CSR management framework
consisting of:

    1.   BUMI CSR Flagship.
    2.   BUMI CSR Strategic Framework.
    3.   BUMI CSR Management System.

Through this structured and sustainability-oriented approach, BUMI remains committed to contributing to
resilient, empowered, and self-reliant communities while strengthening long-term harmonious relationships
between the Company and surrounding stakeholders.




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BUMI VISION IN IMPLEMENTING CSR
(BUMI CSR FLAGSHIP)

BUMI places community empowerment at the core of its social responsibility, with a vision to “develop
independent communities through Indonesia’s uniqueness, benefiting society and togetherness, supported by
integrated communication strategies for local, national, and international communities.” This vision serves as a
strategic pillar to strengthen the company’s competitive position in the eyes of investors and customers, reduce
business risk exposure, and ensure that the growth and profits achieved can drive sustainable development.




BUMI CSR STRATEGIC FRAMEWORK
The CSR strategic framework is designed to create integration between business units so that program themes
and priorities are consistent and have a sustainable impact. With this framework, BUMI’s CSR initiatives are
expected to be more organized and effective in generating value for the company’s stakeholders. The BUMI
CSR Framework is as follows:




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The stages of implementing the Company’s strategic framework are as follows:




BUMI’S SOCIAL RESPONSIBILITY
GOVERNANCE
(3-3)


We manage our social responsibility through a system based on corporate policies, the vision and mission, and
the code of conduct. This system refers to the seven core subjects of ISO 26000 and is designed to ensure that
CSR programs are implemented in an accountable, transparent, and measurable manner. The ultimate goal is
to ensure that BUMI’s contribution to the achievement of the SDGs is optimal and sustainable.

In 2025, BUMI marked a significant milestone in its corporate transformation journey by transitioning from a
holding company to an active holding company. This change reflects a more proactive, integrated approach
to managing its business portfolio, where the Company not only acts as an asset owner but also as an active
strategic driver to enhance performance across all business units.

This transformation also reflects the evolution of BUMI’s sustainability approach in managing its Corporate
Social Responsibility (CSR) program. In line with its transition to an active holding company, BUMI now focuses
on strengthening the monitoring, evaluation, and quality of CSR implementation across all business units.

This approach enables CSR programs to be implemented in a more contextually relevant manner, tailored to
the needs of each operational area, while ensuring aligned standards, strategic direction, and performance
measurement at the group level. BUMI plays an active role in ensuring program effectiveness through
strengthened governance, improved disclosure quality, and impact-based evaluation.




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This shift establishes a foundation for a more strategic transition, from a programmatic CSR approach to the
implementation of Environmental, Social, and Governance (ESG) principles integrated into operations and
decision-making. As a result, sustainability is no longer limited to program implementation but has become a
core part of the Company’s business strategy and long-term value creation.


The description of BUMI’s social responsibility system is as follows:




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COMPLIANCE WITH GOVERNMENTAL
REGULATIONS

We always comply with all applicable laws and regulations in conducting our business activities. During 2025,
we report that there were no incidents of non-compliance with these regulations. Compliance assessments
are conducted with reference to the following regulations and laws:

    1.   Presidential Regulation of the Republic of Indonesia No. 111 of 2022 on the Implementation of the
         Achievement of Sustainable Development Goals;
    2.   Law no. 40 of 2007 on Limited Liability Companies ;
    3.   Government Regulation Number 47 of 2012 on Social and Environmental Responsibility of Limited
         Liability Companies;
    4.   Law no. 25 of 2007 on Investment; and
    5.   Law no. 4 of 2009 on Mineral and Coal Mining.




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COMMUNITY DEVELOPMENT AND
EMPOWERMENT (CDE) PERFORMANCE
(POJK51-F.23) (POJK51-F.25) (POJK51-F.28) (S-12) (413-1)


We view community empowerment programs as a systemic transformation process—not just a one-time
charity event. Our approach focuses on local capacity building, livelihood strengthening, and the formation of
an independent socio-economic ecosystem so that the impact created is sustainable and replicable.




BUMI’S COMMUNITY DEVELOPMENT AND
EMPOWERMENT (CDE) PROGRAM 2025
In implementing the CDE program we position the community as the main subject through active and
participatory involvement, especially in areas surrounding the company’s operational areas. Each program
is designed by taking into account local needs, regional potential, and the results of dialogue with local
stakeholders.


The following are the programs we implemented during 2025:


Programs                                                                                Activities

                                        In the second year of the program, BUMI
                                        planted 400 coral fragments designated as
                                        seed sources for a Coral Garden initiative. This
                                        brings the total number of coral fragments
                                        planted to 700 since the first year. In addition,
                                        BUMI also planted 100 seagrass units and
                                        100 mangroves of the Rhizophora species.
Coral Reef Conservation
                                        This community-based program is implemented
and Ecotourism
                                        on    Tunda          Island,    Serang        Regency,       and
Development
                                        represents the continuation of an initiative
                                        that was first introduced in the previous year.

                                        As part of its community development efforts,
                                        BUMI also conducted eco-tourism training,
                                        specifically preparing local residents to become
                                        responsible          snorkeling        tour   guides   with   a
                                        strong awareness of coral reef conservation.




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 Programs                                                                                Activities




                                        The program has generated tangible benefits
                                        for the surrounding community, including an
                                        increase in income of approximately IDR 500,000
                                        per month as a result of the training provided by
                                        BUMI.




                                        In      2025,        BUMI      continued       its    mangrove
                                        conservation initiative that was first implemented
                                        in the previous year.

                                        During this period, BUMI successfully planted
                                        20,375 mangroves, bringing the cumulative total
                                        to 30,375 Rhizophora mangroves since the first
                                        year. These plantings are estimated to absorb
                                        approximately 33 tons of CO2e, with further
                                        sequestration          potential        as    the    mangroves
                                        grow and mature. Beyond carbon absorption,
                                        the mangroves also function as natural wave
 Mangrove          Conservation breakers along pond embankments adjacent to
 on    the      Northern    Coast the coastline, and serve as water infiltration areas
 of Java: Contributing to through                         biophytoremediation               mechanisms,
 Carbon Sequestration and helping to reduce seawater salinity intrusion into
 Community Empowerment nearby settlements.

                                        From          a       community              capacity-building
                                        perspective, BUMI facilitated the issuance of
                                        Business Identification Numbers (NIB), followed
                                        by the processing of Home Industry Food
                                        Production Permits (PIRT). In addition, BUMI
                                        conducted a series of training programs to
                                        strengthen the capacity of the Mutiara Bungin
                                        Jaya assisted group, consisting of coastal
                                        women from Muara Gemong. Through this
                                        support, the group recorded a 119% increase in
                                        income compared to the previous year.




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Programs                                                                                 Activities


                                        Bumi     rebuilt     the      Al-Huda       Early    Childhood
                                        Education and Development (ECED) Center.
                                        The     facility     includes        two    classrooms,        one
                                        teachers’       room,       and      one    toilet    equipped
                                        with proper and healthy sanitation systems.

                                        In its construction, BUMI utilized environmentally
                                        friendly wall materials made from processed
Early Childhood
                                        plastic waste. In addition to the physical
Education and
                                        development of the building, BUMI also equipped
Development Program in
                                        the facility with classroom and teachers’ room
Tangerang Regency
                                        furniture, as well as Educational Play Equipment
                                        (APE)     for      both     indoor       and     outdoor       use.

                                        Through the development of this environmentally
                                        friendly early childhood education facility, BUMI
                                        successfully processed approximately 2.8 tons
                                        of plastic waste, equivalent to an emissions
                                        reduction contribution of around 6.6 tons of CO2.




                                        BUMI     implemented             a      clean   water        supply
                                        program in Kampung Wangun, Bogor Regency,
                                        aimed at improving community access to
                                        sustainable clean water. The program included
                                        the installation of direct water connections to
                                        200 households, enabling more accessible and

Clean Water Access for equitable water distribution.
Low-Income Communities To ensure long-term water availability, BUMI
in Babakan Madang      also constructed a reservoir tank with a capacity
                                        of 22.5 m³, designed to meet the community’s
                                        water needs for up to 10 years. In addition, 71
                                        trees with heights of 2–3 meters were planted
                                        as part of environmental protection measures to
                                        safeguard the availability and quality of water
                                        resources in the area.




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 Programs                                                                            Activities


                                       As    part    of     strengthening       behavioral         and
                                       institutional aspects, BUMI conducted Clean
                                       and Healthy Living Behavior (PHBS) training for
                                       beneficiary communities. Furthermore, a Clean
                                       Water Facility Committee was established to
                                       oversee the management and maintenance
                                       of the infrastructure, ensuring the long-term
                                       sustainability of the program.




                                       BUMI      conducted           a     series      of     training
                                       programs          delivered        through     both      offline
                                       (in-person) and online formats from 2024
                                       to 2025. The program involved 120 teachers
                                       from    24        schools     in    Tangerang         Regency.

                                       The in-person training sessions were held
                                       across seven meetings, while an additional
                                       14 sessions were conducted online. Based on
                                       the assessment results of the overall training
                                       program, participants demonstrated a 10%
 Strengthening Teachers’               increase in knowledge compared to the baseline.
 Capacity on the New
 Curriculum                            Furthermore, based on a comparison between pre-
                                       and post-program assessments, participants
                                       also showed an 18% improvement in competency
                                       levels. By the end of the program, participants
                                       achieved 86% of the targeted competency level.

                                       The final competency assessment covered
                                       key    areas        including        understanding          and
                                       implementation of the Merdeka Curriculum,
                                       literacy and numeracy, character education
                                       development, as well as the design, management,
                                       and     assessment            of    learning         processes.




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COMMUNITY DEVELOPMENT AND
EMPOWERMENT (CDE) PROGRAM - KALTIM
PRIMA COAL (KPC)
(POJK51-F.23) (POJK51-F.25) (POJK51-F.28) (S-12) (413-1)
The KPC Community Development and Empowerment Program (CDE) is structured around eight integrated
pillars to generate measurable and sustainable socio-economic impacts: education; health; improvement
of real income levels and employment opportunities; community economic self-reliance; social and cultural
development; environmental management; strengthening of community institutions; and the development of
supporting infrastructure.

EDUCATION
Under the education pillar, the KPC CDE Program is designed to expand access to education while enhancing
the quality of human resources in communities surrounding the operational areas. This initiative focuses on
strengthening educational capacity, developing skills, and preparing the younger generation to enter the
workforce.

                                                 Output
           Activities                                                                                Description
                                           (Total/Km/People)
                                                                             •   Kutim Cerdas Scholarship
                                                                             •   ‘Mengabdi untuk Kutim’ Scholarship
Scholarship                                  138 beneficiaries               •   Berdaya Location: Sangatta Utara, Sangatta
                                                                                 Selatan, Rantau Pulung, and Bengalon, East
                                                                                 Kutai.
                                                                             Electrical technician training program for the
Mechanic Apprentice
                                              28 participants                local community through collaboration with BLKI
Program
                                                                             Mandiri and the East Kutai Manpower Office.
                                                                             Support for the implementation of competency
                                   3 Vocational High School: SMK             certification    for    vocational       school   students
Vocational School
                                   Muhammadiyah 1 Sangatta;                  through accredited certification institutions to
Student Competency
                                         SMKN 2 Sangatta; SMKN 1             measure      KKNI      qualifications,    strengthen     the
Certification Test
                                         Rantau Pulung. Total 193            quality of vocational education, and improve the
(USK)
                                                participants                 work readiness of graduates in line with industry
                                                                             needs.
                                                                             Supporting the strengthening of LSP-P1 through
                                                                             the implementation of USK networks in 17 TUKs
                                                                             across various majors, determining competency
LSP-P1 SMKN 2                              502 beneficiaries; 17             results, issuing skill passports, submitting and
Sangatta Utara                           Competency Test Center              distributing BNSP certificates, and preparing RCC
                                                                             assessors to maintain the quality of certification
                                                                             and the relevance of vocational competencies to
                                                                             industry needs.




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                                               Output
         Activities                                                                          Description
                                         (Total/Km/People)
                               •       10 schools received education program support including higher education
                                       and scholarship outreach, vocational education mentoring, participation in
                                       school activities, contextual learning programs, and cross-sector education
                                       coordination.
 Educational Support           •       11 schools benefited from improved education facilities through infrastructure
 Programs and                          support, including classrooms at SD Muhammadiyah 1 Sangatta Utara, a
 Improvement of                        new building at SDN 010 Sangatta Selatan, fencing and paving at TK Al-
 Education Facilities                  Munawwaroh, and classrooms, skills rooms, and a playground at SLB Bahasa
 and Infrastructure                    Hati, pendopo of SMAN 2 Sangatta Utara, canteen of MIN 1 Sangatta Utara,
                                       classroom of SDN 003 Sangatta Utara, flooring improvement of MTs Nurul
                                       Hikmah classroom, fence of SDI DDI Sangatta Utara, toilets of Al Munawwir
                                       Islamic boarding school (Sangatta), and refill drinking water facility at Ibnu
                                       Sina Islamic boarding school (Sangatta).




       Industry-Based Curriculum Field Visit by                       Competency Certification Assessment for the
      SMKN 2 Bengalon Vocational School to KPC                        Computer and Network Engineering Program
      Enviro Nursery, Maggot House, and Telaga                         at SMKN 1 Rantau Pulung Vocational School
                      Batu Arang




       Kutim Cerdas Scholarship Handover 2025                          Outing Class for Grade 5 Students of SDN 001
                                                                       Sangatta Utara to the Composting Training
                                                                              Centre (CTC) and KPC Nursery




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HEALTH
Improving community health remains a key priority, pursued through strengthened healthcare services,
enhanced public awareness, and close collaboration with local governments and stakeholders. The program
covers communicable disease prevention, maternal and child health improvement, Posyandu service
strengthening, and healthcare facility enhancement, including tuberculosis control through Active Case
Finding (ACF), reinforcement of treatment adherence cadres (PMO), and nutritional support for patients.

                                                 Output
           Activities                                                                           Description
                                           (Total/Km/People)
                                                                             Improvement of health facilities through the
                                                                             development of a waiting and reading room for
                                                                             the Posyandu (Integrated Health Service Post),
                                                                             establishment of a Traditional Chinese Medicine
Health Infrastructure
                                         6,250 people; 3 facilities          (TCM) Tuberculosis Laboratory at the South
Aid
                                                                             Sangatta Community Health Center, and provision
                                                                             of a Child-Friendly Playroom as a collaborative
                                                                             initiative between KPC and YSB to strengthen
                                                                             public health services.
Tuberculosis Control
and Eradication                                3,824 people                  collaboration with the Health Office in Ring 1 areas
Program
                                                                             In collaboration with the East Kutai Regency
                                                                             Health Office, Community Health Centers in the
HIV/AIDS Control and
                                                3,015 people                 company’s Ring 1 area (South Sangatta, Teluk
Prevention Program
                                                                             Lingga, North Sangatta, Rantau Pulung, and
                                                                             Bengalon)
Blood Donation                       218 people; 218 blood bags              Location at the M4 Office and P16 Tanjung Bara.
                                   Intervention in the first 1,000 days of life through the provision of supplementary
                                   food for stunted children, nutrition education, Hb screening for adolescent girls,
Stunting                           distribution of iron tablets, monitoring of stunting data, and strengthening of
                                   maternal and child health in collaboration with DPPKB, the Health Office, and PLKB in
                                   Ring 1 areas.




      Cross-Sector Coordination between KPC,                                  Supported Posyandu (Integrated Community
      PAMA, Public Health Centers, and KPM for                                           Health Post) Activities
              Malnutrition Programs


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       Awareness campaign for the “Gerakan
                                                                           Children’s Day Commemoration by the
        Tua Asuh Cegah Stunting (GENTING)”
                                                                           Indonesian Child-Friendly Companies
     Stunting Prevention Program involving local
                                                                                     Association (APSAI)
      government, private sector, communities,
               universities, and media




INCOME GROWTH AND JOB OPPORTUNITIES
Enhancing real income and expanding employment opportunities are advanced through economic
development initiatives that leverage post-mining land and the agribusiness sector. These efforts create
new productive avenues—such as agriculture, livestock, and fisheries—generating jobs while strengthening
sustainable income sources for surrounding communities.


                                               Output
         Activities                                                                           Description
                                         (Total/Km/People)

                                                                       The program utilizes approximately 70 hectares
                                       79 cattle; 70 hectares of
 Jupiter Farm                                                          of grazing land in Kutai Timur Regency, East
                                                 pasture
                                                                       Kalimantan

                                                                       Utilization of former mining land as a community-
                                 200 hectares of post-mining
                                                                       based environmental tourism area and learning
                                land; 6,698 beneficiaries; 17,600
 Charcoal Stone Pond                                                   center located in the buffer zone of Kutai National
                               fish (7,800 catfish, 9,800 tilapia);
                                                                       Park. The program is implemented in line with the
                                   9,151 kg of palm oil harvest
                                                                       Mine Closure Plan (RPT)



The Cultivation Business Development Program aims to strengthen food security while enhancing the economic
independence of communities surrounding the Company’s operational areas.

Support includes the provision of production facilities, technical assistance, institutional strengthening, and the
optimization of productive land use.




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       AQUACULTURE ON POST-MINING LAND FOR REGIONAL FOOD SOVEREIGNTY




  Aquaculture development on post-mining land was carried out at Telaga Batu Arang, Kutai Timur
  Regency, East Kalimantan, through a partnership between KPC and the Indonesian Navy Base (Lanal)
  Sangatta. Initiated on January 20, 2025, the program utilizes floating cages to cultivate tilapia and catfish,
  supporting regional food security while creating new economic opportunities. In the first production
  cycle, 9,000 fish were harvested and 13,000 fingerlings were restocked to ensure program continuity.




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      COOPERATION BETWEEN REGIONAL POLICE OFFICE KUTAI TIMUR AND KPC IN
             POST-MINING LAND-BASED FOOD SOVEREIGNTY EFFORTS




   Post-mining land utilization for food security was also implemented through the planting of industrial
   corn at Telaga Batu Arang, Kutai Timur Regency, East Kalimantan, through a collaboration between the
   Kutai Timur Police and KPC. Launched on November 4, 2025, the program involves local farmer groups and
   communities through the Bhayangkara Food Security Movement, with KPC providing land and supporting
   facilities to support the development of a productive and sustainable integrated agricultural area.




COMMUNITY ECONOMIC INDEPENDENCE
The community economic self-reliance pillar of the KPC CDE Program is aimed at strengthening the capacity
of local enterprises to grow independently and sustainably. Through entrepreneurship development, improved
market access, and collaboration with various stakeholders, the Company fosters a more resilient and inclusive
local economic ecosystem.



                                             Output
         Activities                                                                       Description
                                       (Total/Km/People)

                                                                   A   collaborative       entrepreneurship         program
 Urang Sengata
                                         15 MSME actors            between KPC and the Lembaga Adat Besar Kutai
 Berdaya
                                                                   Sangatta.

                                                                   Capacity building for MSMEs in Kutai Timur
                                                                   Regency, East Kalimantan, was carried out
 Wiranusa                               50 MSME actors             through a tiered entrepreneurship education
                                                                   and mentoring program in collaboration with the
                                                                   Young Entrepreneur Academy.


 Local Vendor                                                      Local vendors surrounding the mining area in
                                 19 local vendors; 362 workers
 Capacity Building                                                 Kutai Timur Regency, East Kalimantan.




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SOCIAL AND CULTURAL DEVELOPMENT
The social and cultural development pillar of the KPC Community Development and Empowerment Program
(PPM) focuses on strengthening community social resilience while preserving local cultural values in areas
surrounding the Company’s operations. Through various social initiatives and collaboration with stakeholders,
the Company supports the creation of an inclusive, harmonious, and sustainable society.



                                               Output
           Activities                                                                              Description
                                         (Total/Km/People)

 Aid for Communities              1,399 food packages; ready-             Bengalon Subdistrict and in North Sangatta and
 Affected by Flooding                   to-eat meal packages              South Sangatta along the Sangatta River Basin.


 KPC Ramadan                                                              North Sangatta, South Sangatta, Rantau Pulung,
                                         3.310 food packages
 Charities                                                                and Bengalon subdistricts.

                                                                          Distributed in the areas of North Sangatta, South
 Distribution of                                                          Sangatta, Bengalon, and Rantau Pulung), as
 Sacrificial Animals for                       67 cattle                  well as representative offices and professional,
 Eid al-Adha 1446 AH                                                      community, youth, traditional, religious, and
                                                                          media organizations in East Kutai.
                                                                          KPC supports the preservation of indigenous
                                                                          culture through participation in two key activities:
                                                                          the Pelas Tanah Traditional Festival in East Kutai
 Pelas Tanah                                                              and the Lomplai Traditional Festival in Nehes Liah
 Traditional Ceremony                                                     Bing Village. These two traditional festivals not
 in East Kutai and                ±250 – 500 people; ±400 – 800           only strengthen the cultural identity of indigenous
 the Lomplai Cultural                            people                   communities        but    also     create     opportunities
 Festival in Nehes Liah                                                   for social interaction, encourage community
 Bing Village 2025                                                        economic activity, and maintain the sustainability
                                                                          of    local       traditions,      while      strengthening
                                                                          harmonious relations between the company and
                                                                          the community.



ENVIRONMENTAL MANAGEMENT
This program focuses on waste management, strengthening climate-resilient communities, community-based
conservation, as well as nursery development and reforestation as part of ongoing ecosystem restoration
efforts.




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                                             Output
         Activities                                                                           Description
                                       (Total/Km/People)

                                   305 beneficiaries; 44.7 tons     The program is integrated with the Proklim,
 Composting Training             of organic waste; 11.8 tons of     Adiwiyata, Adipura, and Rumah Pangan Bersemi
 Center (CTC)                     inorganic waste; 41.9 tons of     initiatives to reinforce a sustainable, community-
                                             compost.               based waste management system.

 The Conservation                                                   Women Farmers Group, tourism group, fishermen
                                         41 beneficiaries
 Hamlet                                                             group

                                                                    The    program           encompasses          yard   utilization,
                                                                    waste management and recycling, reforestation,
 Climate Village                   3.912 beneficiaries; 48 tons
                                                                    household water and food security, small-
 Program (Proklim)               of organic waste; 24.8 tons of
                                                                    scale renewable energy initiatives, and the
 and Diversity Village                   inorganic waste
                                                                    strengthening of waste banks and the green
                                                                    economy.
                                                                    Provide technical assistance in tree cultivation
                                                                    and facilitates the marketing of seedlings for four
 Nursery and
                                       30,558 tree seedlings        local nursery groups, such as Prima NGO (Prima
 Reforestation
                                                                    Agri), the Edy Endang Group, and the One Jaya
                                                                    Bibit Group.




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COMMUNITY INSTITUTIONAL EMPOWERMENT
The objective of this pillar is to establish communities with strong institutional foundations. Strengthening these
institutions is expected to promote greater self-reliance and social resilience among communities surrounding
KPC’s mining operational areas.



                        DESA MANDIRI (VILLAGE SELF-SUFFICIENCY) PROGRAM

   The Desa Mandiri (Village Self-Sufficiency) Program in 2025 was implemented through integrated
   assistance for BUMDes (Badan Usaha Milik Desa/Village-Owned Enterprises) business units in
   Sangatta Utara, Sangatta Selatan, Bengalon, and Rantau Pulung District, Kutai Timur Regency, East
   Kalimantan. The initiative focuses on strengthening business and financial governance, facilitating
   inter-BUMDes collaboration through BUMDes Bersama (BUMDesma), a cooperative federation of
   village officials through training, workshops, and village digitalization study visits, supported by
   business infrastructure such as SPAMDes (Sistem Penyediaan Air Minum Desa/Village Drinking
   Water Supply System) facilities, village markets, digital services, and production equipment.




INFRASTRUCTURE DEVELOPMENT (203-1)
The availability of reliable infrastructure is a critical prerequisite for accelerating development and improving
the quality of life of communities. Recognizing the significant need for infrastructure development in Kutai Timur
Regency, KPC actively contributes to supporting infrastructure development programs in areas surrounding its
operations through a collaborative approach.




                     RANTAU PULUNG’S ADMINISTRATION ROAD IMPROVEMENT




                                                    Improvements in segment 1




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                                         Landslide recovery on Sangatta – Rantau
                                                       Pulung Road




    Condition of the STAIS (Sekolah Tinggi Agama                   Condition of the STAIS (Sekolah Tinggi Agama
     Islam Sangatta/Sangatta Islamic College)                       Islam Sangatta/Sangatta Islamic College)
              building after renovation                                       library after renovation




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                                  KPC PEDULI AIR (KPC WATER CARE) PROGRAM

                                                                  KPC Peduli Air (KPC Water Care) continues to deliver
                                                                  tangible social value by treating former mine water
                                                                  for use as raw water supply to support IPA Kudungga
                                                                  (Instalasi Pengolahan Air Kudungga/Kudungga Water
                                                                  Treatment Plant) in Sangatta Utara. By 2025, the
                                                                  program served 25,122 PDAM (Perusahaan Daerah
                                                                  Air Minum / Regional Drinking Water Company)
                                                                  household customers and continued to support a
                                                                  significant share of urban water needs in the area. In

  2025, total water distributed reached 8,446,444 m³, with an estimated clean water economic value of
  IDR 82.47 billion (approximately USD 5.1 million). Despite the increase in the number of beneficiaries,
  the declining trend in water distribution indicates that beneficiary households have developed a better
  understanding of the importance of efficient clean water use at the household level. The program also
  demonstrates strong social value, as reflected in its Social Return on Investment (SROI) of 3.31, indicating
  that each unit of investment made generates 3.31 units of social impact for the community.


                           Program Impact                                    2023              2024             2025

       Number of PDAM Customers in North Sangatta
                                                                            23,207            24,601            25,122
                              (Households)

                Volume of Water Distributed (m3)                           11,052,710       10,249,030        8,446,444

              Economic Value of Clean Water (IDR)                        61,460,087,500    84,136,845,100   82,473,702,303




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COMMUNITY FEEDBACK SYSTEM: LISTENING
TO COMMUNITY FEEDBACK
(POJK51-F.24)

KPC manages community complaints by referring to AMDAL (Analisis Mengenai Dampak Lingkungan /
Environmental Impact Assessment) provisions and implementing the ISO 14001 environmental management
system standard. To ensure that every issue arising from operational activities is handled systematically, KPC
operates a Community Feedback System (CFS). Through this system, KPC records, follows up on, and resolves
all community complaints — especially critical ones — in a measurable manner and in accordance with
established operational procedures.

The following is a recap of CFS reports for the last three years:


                                            Noise                                     Natural              Social
 Year             Air         Water                    Blasting    Infrastructure                                         Status
                                           Pollution                                  Disaster            Conflict

 2025             0              4             0          0              0                 0                  0         4 (closed)

 2024             0              2             0          0              1                 0                  1         3 (closed)

 2023             0              4             0          0              0                 0                  1         5 (closed)


More detailed information regarding the implementation of community empowerment and development
programs by KPC during 2025 is presented in full in the KPC Sustainability Report 2025, which can be accessed
through the company’s official website at: https://kpc.co.id/sustainability-report/




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COMMUNITY DEVELOPMENT AND
EMPOWERMENT (CDE) PROGRAM -
ARUTMIN
(POJK51-F.23) (POJK51-F.25) (POJK51-F.28) (S-12) (413-1)
The CDE program forms part of the sustainability commitment of Arutmin Indonesia to create shared value for
communities surrounding its operational areas. The program is implemented through eight key pillars aimed
at improving community well-being while strengthening social, economic, and environmental capacities in a
sustainable manner.


EDUCATION
Strengthening human capital is a key focus of the education programmes implemented by Arutmin Indonesia
in communities surrounding its operational areas. Through initiatives that expand learning access and
develop practical skills, the Company supports improvements in education quality and prepares the younger
generation for the workforce.


                                                                 Output
      Activities                  Location                                                          Description
                                                           (Total/Km/People)

                                                                                  Merit scholarships for students from 27
Kintap Cerdas
                                   Kintap                     270 people          nearby schools (Primary School – High
Scholarship
                                                                                  School).

Universitas                                                                       Open University hub expanding higher-
                                   Satui                      517 people
Terbuka Hub                                                                       education access locally.

                                                                                  The     Arutmin       Teaching      programme
                                                                                  is     implemented      by    the    Company
                                                                                  to provide training and educational
                                                                                  sessions on various topics, including
                                                                                  occupational health and safety (OHS),
                                                                                  fertilizer production, and mentoring for
                                                                                  scholarship recipients, among others.
                                                                                  The programme is conducted at Junior
Arutmin Teaching                  Batulicin                   315 people          High School 2 Simpang Empat, Islamic
                                                                                  Junior High School Nurul Hidayah, Private
                                                                                  Vocational School DDI Batulicin, Senior
                                                                                  High School 2 Simpang Empat, Junior
                                                                                  High School 7 Satap, Vocational School
                                                                                  1 Simpang Empat, Private Vocational
                                                                                  School Al-Hidayah, Private Vocational
                                                                                  School Kodeko, and Vocational School 2
                                                                                  Simpang Empat.




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                                                             Output
      Activities               Location                                                             Description
                                                       (Total/Km/People)
 Equivalency
                                                                                  Support for non-formal equivalency
 Education                   Asamasam;
                                                        27; 43; 78 people         programs to enable formal certification
 (Package A,B, and           Kintap; Satui
                                                                                  and broaden educational opportunities.
 C)
 Mobile Library &                                                                 Mobile library services to improve village
                                 NPLCT                   32-50 children
 Literacy Hub                                                                     children’s literacy.
 Internship / On-                                                                 The internship/on-the-job training (OJT)
 the-Job Training          Senakin ;NPLCT                10; 28 people            programme was conducted directly at
 (OJT)                                                                            the mining site.




                Kintap Cerdas Scholarship                                 Open University Integrated Service Center




                Arutmin Teaching Activities                                            Equivalency Education




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                         Mobile Library                                         Child Caregiver Training and Certification




HEALTH
The Company works to enhance access to quality healthcare. These efforts emphasize not only treatment but
also prevention, health education, and the strengthening of community health cadres.



                                                                    Output
      Activities                    Location                                                            Description
                                                              (Total/Km/People)
                                                                                       Maternal screening in collaboration with
Maternal Health                                                                        Asamasam         Puskesmas      (Community
                                   Asamasam                      210 people
Screenings                                                                             Health Center) and local health facilities
                                                                                       in Desa Simpang Empat.
                                                                                       Elderly health screenings across villages
Elderly Health
                                     All Site                    129 people            in Kintap (Sebamban Baru, Bukit Mulia,
Screenings
                                                                                       Kebun Raya, Kintap Kecil).
Supplementary                                                                          Supplementary feeding at TK Melati
Feeding (PMT) for                   Batulicin                    250 children          (Desa Gung Besar) and associated
toddler                                                                                posyandu to prevent malnutrition.
                                                                                       The       Company         conducted              a
                                                                                       comprehensive awareness programme
Stunting
                                                                                       on stunting prevention. The activity was
Prevention                    Senakin; NPLCT                    19–60 people
                                                                                       carried out in Tanjung Batu, Kotabaru,
Program
                                                                                       Siagam Puskesmas (Community Health
                                                                                       Center)
                                                                                       Satui     Community       Center,      Marina
                                  Kintap ;Satui ;
Blood Donation                                            110; 127; 65; 87 people      Mekarsari,      Klinik   Dugan       involving
                           Batulicin ; Senakin
                                                                                       employees and local residents.




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                   Pregnancy Checkup                                               Cataract Surgery Activities




     Infant Health Check-ups and Supplemental
                                                                                    Blood Donation Activities
                      Feeding


                                                       ARUTMIN BORNEO RUN




   On November 23, 2025, Arutmin held the 17th Arutmin Borneo Run, attracting 4,050 runners from
   across Indonesia. The event, held at the South Kalimantan Governor’s Office complex, served
   not only as a mass sporting activity but also as a platform to promote an active and healthy
   lifestyle,   strengthen      the    Company’s       engagement     with   the    wider   community,         and   support
   the development of sport tourism with the potential to contribute to the regional economy.




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INCOME GROWTH AND JOB OPPORTUNITIES
Improving real income and expanding employment opportunities are key priorities of programmes
implemented by Arutmin Indonesia in communities surrounding its operational areas. Through initiatives
that promote skills development and economic empowerment, the Company supports more inclusive local
economic growth and strengthens community economic resilience.


                                                                  Output
      Activities                  Location                                                           Description
                                                            (Total/Km/People)


                                                                                      Simantap Training Center, Sungai Cuka
Kintap MSME Expo                   Kintap                      500 people
                                                                                      Village


Sewing & Craft             Asamasam; Satui;                                           Training    Center      Permata,          Satui
                                                     12–20 people per activity
Training                          Senakin                                             Community Center, and Sentra Dugan.




      Citronella Circular Economy Innovation for Environmental Solutions and Community Empowerment


  In 2025, Arutmin Indonesia continued its citronella-based community enterprise program through
  BUMDesa Berkah Mulia (Berkah Mulia Village-Owned Enterprise) to strengthen local livelihoods
  and support local business development, particularly for vulnerable groups. The program supports
  community-based economic activity linked to citronella essential oil-based bioadditives, while creating
  social and economic value at the local level.

  Program performance showed significant growth, with BUMDesa income generation increasing from IDR
  403.6 million (approximately USD 25,000) in 2024 to IDR 10.44 billion (approximately USD 645,000) in 2025,
  reflecting a substantial expansion in local economic activity supported by the initiative.

  In this report, income generation refers to BUMDesa business turnover generated through the citronella-
  based product initiative and related commercial activities.


                                                                      2024                                 2025
       BUMDesa Income Generation
                                                               Rp 403,600,437                      Rp 10,442,221,643




                                        BUMDesa Activity                                              Kintap UMKM Expo




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COMMUNITY ECONOMIC INDEPENDENCE
Developing community economic independence is a key priority in promoting sustainable development.
Through entrepreneurship training, creative skills development, strengthening of local product quality, and
support for community-based economic initiatives, the Company encourages communities to manage and
develop their economic potential independently.




                                                             Output
      Activities               Location                                                             Description
                                                       (Total/Km/People)
 Post-mine Fish
                                                                                 Plastic-waste craft training at Training
 Farming — Telaga             Asamasam                     15 people
                                                                                 Center Permata (Desa Pasir Putih).
 Batu Arang
 Meubelair                                                                       Furniture-making           training    at     local
                                Senakin                    10 people
 training                                                                        demonstration plot / training center.
                                                                                 MSME         exhibition      promoting        local
 Kintap MSME Expo                NPLCT                      7 points             products and expanding market access
                                                                                 for community-based businesses.
                                                                                 Distribution of beehive boxes to support
 Kelulut Beehive
                                  Satui                   122 people             small-scale         honey        production     as
 Distribution
                                                                                 alternative livelihoods.




                Furniture-making Training                              Distribution of beehive boxes for small-scale
                                                                                     honey production




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                                                     Development of Fishing Village




SOCIAL AND CULTURE
The social and cultural life of the community is a vital part of the dynamics of the communities surrounding
our operational areas. The Company supports various social and cultural activities—from social assistance
and religious activities, arts and cultural training, to community sports—as a means to strengthen ties between
residents while preserving local cultural values.

                                                                    Output
      Activities                    Location                                                        Description
                                                              (Total/Km/People)

                                                                                      Distribution to residents in the villages
Qurban                                                 118 cows, 24 goats, 25,000
                                     All site                                         around the mine (North Sangatta, South
Distribution                                                    beneficiaries
                                                                                      Sangatta, Bengalon, Rantau Pulung)

                                                                                      The Company distributed financial
                                                                                      assistance, iftar meal packages, and
Arutmin                                                                               charitable donations to communities
                                     All site                   11,509 people
Ramadan Relief                                                                        in Sarang Tiung, Gedambaan, Siagam,
                                                                                      and Tirawan during the month of
                                                                                      Ramadan.

Arutmin Disaster                  Asamasam,
                                                       Satui Community Center dan Simantap Training Center.
Response                          Kintap, NPLCT




                                                Handover of Sacrificial Animals/Meat



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                Arutmin Disaster Response                                    Distribution of Ramadan Packages




ENVIRONMENTAL MANAGEMENT
Environmental management is a key focus of programmes implemented by Arutmin Indonesia in communities
surrounding its operational areas. Through initiatives that promote environmental awareness and community
participation, the Company supports environmental protection and the sustainable management of natural
resources.


                                                             Output
      Activities               Location                                                            Description
                                                       (Total/Km/People)
                                                                                 Community biopore rollout across 10
                                                                                 villages which participated in ProKlim
 Losida Biopore
                                Batulicin                 10 villages            to support organic waste processing,
 Launch
                                                                                 improved infiltration, and village-level
                                                                                 soil conservation.
 Air Void Filtration
                                Senakin                  1 sub-district          Kelumpang Utara sub-district
 Program
 Garden Tower /                                                                  SMKN 1 Kotabaru Vocational School
 Edible Garden                   NPLCT                      2 sites              and Lapas Kelas IIA Kotabaru Lembaga
 Outreach                                                                        Pemasyarakatan (Correctional Facility)




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             Inauguration of the Losida Area                                             Void Air Filterization




                     Void Air Filterization                                    Swapping Trash for Staple Goods




COMMUNITY INSTITUTIONAL EMPOWERMENT
Strengthening community institutions is an important component of the empowerment programmes
implemented by Arutmin Indonesia in communities surrounding its operational areas. By enhancing the
capacity of local organizations and community cadres, the Company encourages greater community
participation and supports the long-term sustainability of local development initiatives.



                                                                 Output
      Activities                  Location                                                         Description
                                                           (Total/Km/People)

                                                                                  Strengthening          community       disaster
Disaster Response                                                                 preparedness through training and the
Group Formation                   Batulicin                    15 people          formation of a disaster response team
and Training                                                                      in collaboration with Destana in Batu
                                                                                  Ampar Village.
Health Cadre
Training —                                                                        Integrated     Health    Post    at   Batulicin
                              Satui, Batulicin                 66 people
(Primary Service                                                                  Community Center
Integration (ILP)



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                                                             Output
      Activities               Location                                                             Description
                                                       (Total/Km/People)

                                                                                 The Company provided training and
 Parenting &
                                                                                 health       education       on      parenting      to
 Posyandu                     Asamasam                     42 people
                                                                                 community health volunteers (Posyandu
 Capacity Building
                                                                                 cadres) at the Permata Training Center.
 Child Caregiver
 Certification                                                                   Childcare      provider          certification    was
 for the Taman                                                                   conducted          for     participants          from
                                 NPLCT                     10 people
 Asuh Sayang                                                                     Semayap        Village      to     improve       early
 Anak Program                                                                    childhood education (PAUD) services.
 (TAMASYA)
 Collaborative
                                                                                 This program focuses on mentoring and
 Program
                                                                                 strengthening business institutions to
 for Village                      Satui                    10 people
                                                                                 enable groups to grow independently
 Community
                                                                                 and sustainably.
 Development




         Community Health Volunteer Training                                  Capacity Building for Posyandu
                                                                            (Community Health Post) Volunteers




          Rural Community Development and                              Community Group Formation and Disaster
                Empowerment Program                                             Response Training




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INFRASTRUCTURE (203-1)
Infrastructure development forms part of Arutmin Indonesia’s efforts to support community well-being in
areas surrounding its operations. By improving access to basic services and supporting facilities, the Company
contributes to a more livable environment while enabling broader social and economic activities.



                                                                 Output
      Activities                  Location                                                          Description
                                                           (Total/Km/People)

Clean Water                                                                         Location: Simpang Empat Sungai Baru
                                  Asamasam                      9 points
Distribution                                                                        Village

Road Access
                                                     2 points (Kintap); 1 point     Location: Kintap Kecil Village and Bukit
& Drainage                   Kintap ;Senakin
                                                               (Senakin)            Mulia Village
Normalization

Water Tank
                                   Senakin                    5,500 liters          Location: Mangga Village
Assistance




                Culvert Instalation Support                                       Drainage Culvert Rehabilitation




                 Public Road Improvement                                     Clean Water Filtration Equipment Handover




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LAND AND RESOURCE RIGHTS
BUMI and its business units are not involved in or contributing to forced resettlement of communities surrounding
their operational areas. The resettlement program implemented by KPC for the Dayak Basap Indigenous
community was mandated under the 2010 Environmental Impact Assessment (AMDAL) to mitigate mining
impacts while improving the living standards of residents of Segading Hamlet, Keraitan Village, Kutai Timur
Regency, East Kalimantan. The program follows principles outlined in the Global Compact Principles and the
IFC Performance Standards on Indigenous Peoples.

Free, Prior, and Informed Consent (FPIC) (EM-CO-210a.2)
The resettlement planning process involved approximately twelve years of dialogue and negotiation with the
Dayak Basap community. The process began in 2005 with a social assessment and a formal request from the
community for relocation. All approvals were obtained peacefully without the involvement of police or security
personnel. Due diligence interviews reaffirmed that the resettlement process was conducted without coercion.




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Indigenous Community Participation
The Dayak Basap community actively participated in the planning, implementation, monitoring, and evaluation
of the resettlement program. The new settlement site in Matirowali, Keraitan Village—also known as Kampung
Budaya—was determined through a joint survey conducted in 2009, considering land conditions, water quality,
accessibility, disaster risks, infrastructure, and socio-cultural aspects. Community members were also involved
in the development of the settlement site plan.

Resettlement Facilities and Livelihood Support
KPC constructed 70 housing units designed to reflect the original homes and provided supporting social and
public facilities, including a village office, health post, mosque, traditional hall, electricity generator, clean
water system, school buildings, and access roads. As of 2021, a total of 55 households from Segading Hamlet
had formally agreed to or relocated to the new settlement.

In the same year, electricity installation support from the State Electricity Company (PLN) was completed
for eight public facilities and several housing units. Electricity and clean water services are operated by the
village-owned enterprise BUMDesa Putra Keraitan Mandiri under KPC’s coordination.

Beyond infrastructure provision, KPC also supports community economic empowerment programs aimed
at promoting sustainable livelihoods. These initiatives include improvements to agricultural infrastructure,
the development of seasonal crop demonstration plots, seed assistance through the Domang Women
Farmers Group (KWT Domang), and family farming programs. Technical assistance is regularly provided in
collaboration with the Kutai Timur Agricultural Office through its Plantation and Livestock Extension Unit as well
as the Kampung Budaya empowerment team.

Right to Return
Community members retain the right to decline or return from the resettlement program. While some residents
have chosen to return to their original area, KPC continues to maintain constructive engagement with the Dayak
Basap community in Segading through community development initiatives, including support for education
facilities, teaching staff, and periodic free health services.




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COMMUNITY GRIEVANCE MECHANISM
(POJK51-F.17) (POJK51-F.27) (POJK51-F.29) (POJK51-F.30)
(POJK51-F.24)


The Company considers community aspirations, feedback, and complaints as important inputs for continuously
improving operational performance. Through the Speak Up System, the public is provided with a reporting
channel to submit complaints regarding potential irregularities in business activities at both the corporate and
operational levels.

The system is managed based on the principles of non-discrimination and equal treatment for all reporters.
Complaint handling emphasizes report validity, accessible reporting channels, timely follow-up, and a
transparent and objective process aimed at constructive resolution.

Throughout the reporting period, continuous engagement with surrounding communities, responsive
grievance management, and the implementation of various community development programs contributed
to maintaining harmonious relations around operational areas. This is reflected in the absence of non-technical
disruptions that could affect operations, such as protests, access blockades, land acquisition issues, or other
social disturbances. (EM-CO-210b.2).

As part of its commitment to transparency, the Company also provides public access for submitting reports or
feedback through the official Bumi Resources website at the following link: http://www.bumiresources.com/
id/governance#spekeup




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RELEVANT SUSTAINABLE DEVELOPMENT
GOALS (SDGS) FOR THE COAL SECTOR


              SDGs                                                      BUMI’s Contributions in 2025



                                        •    Reducing poverty by ensuring all employees receive wages that meet
                                             or exceed the Regional Minimum Wage (UMR), with fair and non-
                                             discriminatory compensation practices.
                                        •    Enrolling all employees in social security programs, including BPJS
                                             Kesehatan, BPJS Ketenagakerjaan, and other relevant schemes.
                                        •    Allocating funds to support local community development initiatives.
                                        •    Prioritizing local communities in employment opportunities within the
                                             Company’s operational areas.
                                        •    Empowering local suppliers by prioritizing procurement from local sources.
                                        •    Enhancing community economic potential through entrepreneurship and
                                             tourism training programs for members of Village-Owned Enterprises
                                             (BUMDes).
                                        •    Strengthening MSME capacity through training programs, provision of seed
                                             funding, and marketing support


                                        •    Utilizing solar energy to support operational activities and improve the
                                             quality of life for surrounding communities.
                                        •    Achieving energy efficiency targets by optimizing fuel and electricity
                                             consumption in operations, while gradually transitioning to renewable
                                             energy sources.
                                        •    Using biodiesel as an alternative fuel to reduce carbon footprint.
                                        •    Conducting environmental and social impact assessments as a basis for
                                             initiating investments in renewable energy.
                                        •    Reducing greenhouse gas (GHG) emissions in line with targets through the
                                             adoption of low-carbon technologies and the replacement of haul trucks
                                             with overland conveyors.

                                        •    Ensuring that no employee is paid below the minimum wage in
                                             accordance with applicable regulations.
                                        •    Providing occupational health services for employees.
                                        •    Applying principles of inclusivity and equality in recruitment, remuneration,
                                             and employee development processes.
                                        •    Fostering a harmonious workplace environment that respects diversity
                                             without discrimination based on ethnicity, religion, gender, race, or social
                                             groups.
                                        •    Prohibiting child labor, forced labor, and all forms of modern slavery.
                                        •    Upholding freedom of association to protect workers’ rights.
                                        •    Preventing human rights violations in the workplace through human rights
                                             training, due diligence processes, and the promotion of the Speak Up
                                             System grievance mechanism.




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                SDGs                                              BUMI’s Contributions in 2025




                                       •    Managing and monitoring water quality in accordance with applicable
                                            standards and regulations.
                                       •    Conducting land reclamation and revegetation in post-mining areas.
                                       •    Ensuring air quality by controlling dust emissions that may contribute to air
                                            pollution.
                                       •    Managing noise levels in operational areas to minimize disturbance to
                                            surrounding communities.
                                       •    Implementing relocation programs with the involvement of indigenous
                                            communities.
                                       •    Enhancing road safety by developing dedicated hauling roads and
                                            ensuring Company vehicles comply with traffic regulations.




                                       •    Managing hazardous (B3) and non-hazardous waste generated from coal
                                            production in a responsible manner.
                                       •    Ensuring consistent coal product quality for all customers.
                                       •    Conducting regular monitoring of environmental impacts arising from the
                                            Company’s operational activities.
                                       •    Applying circular economy principles to reduce waste and minimize
                                            environmental impact.
                                       •    Utilizing water resources responsibly and efficiently in operations.




                                       •    Strengthening employee capacity on sustainability and climate change.
                                       •    Managing biodiversity to protect endemic flora and fauna.
                                       •    Reducing carbon emissions through the use of environmentally friendly
                                            fuels.
                                       •    Conducting reforestation and mangrove planting initiatives to support
                                            carbon sequestration.
                                       •    Implementing climate village (ProKlim) programs.
                                       •    Carrying out coral reef conservation to preserve coastal and marine
                                            ecosystems.
                                       •    Applying energy-efficient building designs in the Company’s facilities.
                                       •    Advancing coal downstreaming into ammonia and methanol.




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GRI CONTENT INDEX

                                                      PT Bumi Resources Tbk has reported in accordance with the GRI
Statement of use
                                                      Standards for the period 1 January 2025 - 31 December 2025.

GRI 1 used                                            GRI 1: Foundation 2021

Applicable GRI Sector Standard(s)                     GRI 12: Coal Sector 2022



                                                                                   OMISSION
                                                                                                                 GRI SECTOR
GRI STANDARD/
                           DISCLOSURE             LOCATION                                                      STANDARD REF.
OTHER SOURCE                                                    REQUIREMENT(S)
                                                                                     REASON    EXPLANATION           NO.
                                                                   OMITTED



General disclosures




                      2-1 Organizational
                                                  42, 44, 45
                      details




                      2-2 Entities included
                      in the organization’s
                                                    26, 43
                      sustainability
                      reporting

                      2-3 Reporting period,
                      frequency and                   33
                      contact point

                      2-4 Restatements of
                                                      24
GRI 2: General        information
Disclosures 2021
                      2-5 External
                                                     266
                      assurance

                      2-6 Activities, value
                                                  42, 43, 46,
                      chain and other
                                                    77, 79
                      business relationships


                      2-7 Employees                 92, 93



                      2-8 Workers who are
                                                    92, 98
                      not employees


                      2-9 Governance
                      structure and                 54, 56
                      composition




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                   Health and Safety




                                                                                   OMISSION
                                                                                                                         GRI SECTOR
 GRI STANDARD/
                            DISCLOSURE              LOCATION                                                            STANDARD REF.
 OTHER SOURCE                                                    REQUIREMENT(S)
                                                                                      REASON         EXPLANATION             NO.
                                                                    OMITTED


                        2-10 Nomination
                        and selection of the
                                                     54, 56
                        highest governance
                        body

                        2-11 Chair of the
                        highest governance           54-55
                        body

                        2-12 Role of the
                        highest governance
                        body in overseeing           57, 58
                        the management of
                        impacts


                        2-13 Delegation of
                        responsibility for             57
                        managing impacts



                        2-14 Role of the
                        highest governance
                                                    25, 57, 58
                        body in sustainability
                        reporting


                        2-15 Conflicts of
                                                     54, 68
                        interest



                        2-16 Communication
                                                       70
                        of critical concerns



                        2-17 Collective
                        knowledge of the
                                                       59
                        highest governance
                        body


                        2-18 Evaluation of the
                        performance of the
                                                     54, 57
                        highest governance
                        body




                        2-19 Remuneration
                                                       56
                        policies




                        2-20 Process
                        to determine                   56
                        remuneration




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                                                                                       OMISSION
                                                                                                                              GRI SECTOR
GRI STANDARD/
                           DISCLOSURE               LOCATION                                                                 STANDARD REF.
OTHER SOURCE                                                      REQUIREMENT(S)
                                                                                         REASON           EXPLANATION             NO.
                                                                     OMITTED


                                                                                     The company considers that
                                                                                     information related to the annual
                                                                                     total compensation ratio which
                                                                                     includes salaries, bonuses, share
                                                                                     grants, option grants, non-equity
                      2-21 Annual total                            Confidentiality   incentive program compensation,
                      compensation ratio                            constraints      changes in pension values, and
                                                                                     nonqualified deferred compensation
                                                                                     earnings (compensation income
                                                                                     that is deferred and cannot yet be
                                                                                     calculated as income) is a Company
                                                                                     confidential information.

                      2-22 Statement
                                                    7-12, 22-
                      on sustainable
                                                        23
                      development strategy

                                                   76, 90, 118,
                      2-23 Policy
                                                     119, 128,
                      commitments
                                                     148, 202

                      2-24 Embedding
                                                       149
                      policy commitments

                      2-25 Processes to
                                                     123, 124,
                      remediate negative
                                                       149
                      impacts

                      2-26 Mechanisms for
                      seeking advice and               123
                      raising concerns

                      2-27 Compliance with
                                                     129, 149
                      laws and regulations

                      2-28 Membership
                                                        48
                      associations

                      2-29 Approach
                      to stakeholder                    70
                      engagement

                      2-30 Collective
                      bargaining                     113, 134
                      agreements


Material topics


                      3-1 Process to
                      determine material                25
                      topics



                      3-2 List of material
                                                      26-32
                      topics




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                                                                                  OMISSION
                                                                                                                        GRI SECTOR
 GRI STANDARD/
                            DISCLOSURE             LOCATION                                                            STANDARD REF.
 OTHER SOURCE                                                   REQUIREMENT(S)
                                                                                     REASON         EXPLANATION             NO.
                                                                   OMITTED



 Economic Performance

                                                                                                                             12.2.1
 GRI 3: Material        3-3 Management of
                                                  76, 83, 85                                                                 12.8.1
 Topics 2021            material topics
                                                                                                                             12.21.1

                        201-1 Direct economic
                                                                                                                             12.8.2
                        value generated and           81
                                                                                                                             12.21.2
                        distributed

                        201-2 Financial
 GRI 201: Kinerja
                        implications and
 Ekonomi 2016
                        other risks and               81                                                                      12.2.2
 GRI 201: Economic
                        opportunities due to
 Performance 2016
                        climate change

                        201-4 Financial
                        assistance received         81, 82                                                                   12.21.3
                        from government


 Market presence

 GRI 3: Material        3-3 Management of                                                                                    12.8.1
                                                      94
 Topics 2021            material topics                                                                                      12.19.1

                        202-1 Ratios of
                        standard entry level
                        wage by gender             8, 21, 110                                                                12.19.2
 GRI 202: Kehadiran
                        compared to local
 Pasar 2016
                        minimum wage
 GRI 202: Market
                        202-2 Proportion of
 Presence 2016
                        senior management                                                                                    12.8.3
                                                    92, 98
                        hired from the local                                                                                 12.19.3
                        community

 Indirect economic impacts
 GRI 3: Material        3-3 Management of
                                                     202                                                                     12.8.1
 Topics 2021            material topics

                        203-1 Infrastructure
                        investments and            220, 234                                                                  12.8.4
 GRI 203: Indirect      services supported
 Economic Impacts
                        203-2 Significant
 2016
                        indirect economic          222, 235                                                                  12.8.5
                        impacts


 Procurement practices


 GRI 3: Material        3-3 Management of
                                                      76                                                                     12.8.1
 Topics 2021            material topics




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                                                                                 OMISSION
                                                                                                               GRI SECTOR
GRI STANDARD/
                            DISCLOSURE            LOCATION                                                    STANDARD REF.
OTHER SOURCE                                                  REQUIREMENT(S)
                                                                                   REASON    EXPLANATION           NO.
                                                                 OMITTED



GRI 204:              204-1 Proportion of
Procurement           spending on local              83                                                            12.8.6
Practices 2016        suppliers


Anti-corruption


GRI 3: Material       3-3 Management of
                                                      76                                                           12.20.1
Topics 2021           material topics



                      205-1 Operations
                      assessed for risks             82                                                            12.20.2
                      related to corruption


                      205-2 Communication
                      and training about
GRI 205: Anti-
                      anti-corruption                82                                                            12.20.3
corruption 2016
                      policies and
                      procedures


                      205-3 Confirmed
                      incidents of corruption        82                                                            12.20.4
                      and actions taken


Tax


GRI 3: Material       3-3 Management of
                                                      76                                                           12.21.1
Topics 2021           material topics



                      207-1 Approach to tax          83                                                            12.21.4


                      207-2 Tax governance,
                      control, and risk              83                                                            12.21.5
                      management

GRI 207: Tax 2019     207-3 Stakeholder
                      engagement and
                      management of                  83                                                            12.21.6
                      concerns related to
                      tax

                      207-4 Country-by-
                                                      81                                                           12.21.7
                      country reporting

Energy


GRI 3: Material       3-3 Management of
                                                     148                                                           12.1.1
Topics 2021           material topics




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                                                                                   OMISSION
                                                                                                                         GRI SECTOR
 GRI STANDARD/
                            DISCLOSURE               LOCATION                                                           STANDARD REF.
 OTHER SOURCE                                                    REQUIREMENT(S)
                                                                                      REASON         EXPLANATION             NO.
                                                                    OMITTED


                        302-1 Energy
                        consumption within           149-153                                                                  12.1.2
                        the organization

 GRI 302: Energy        302-2 Energy
 2016                   consumption outside          149-153                                                                  12.1.3
                        of the organization


                        302-3 Energy intensity       152, 153                                                                 12.1.4



 Water and effluents

 GRI 3: Material        3-3 Management of
                                                        148                                                                    12.7.1
 Topics 2021            material topics

                        303-1 Interactions
                        with water as a              163-165                                                                  12.7.2
                        shared resource

                        303-2 Management
                        of water discharge-             168                                                                   12.7.3
                        related impacts
 GRI 303: Water
 and Effluents 2018     303-3 Water
                                                     163-165                                                                  12.7.4
                        withdrawal

                        303-4 Water
                                                     163-165                                                                  12.7.5
                        discharge

                        303-5 Water
                                                     163-165                                                                  12.7.6
                        consumption


 Biodiversity

 GRI 3: Material        3-3 Management of
                                                        148                                                                    12.5.1
 Topics 2021            material topics

                        101-1 Policies to
                        halt and reverse                169                                                                   12.5.2
                        biodiversity loss

                        101-2 Management of
                                                        169                                                                   12.5.3
                        biodiversity impacts
 GRI 101:
                        101-4 Identification of
 Biodiversity 2024                                   169, 175                                                                 12.5.4
                        biodiversity impacts

                        101-5 Locations with
                                                      169, 171                                                                12.5.5
                        biodiversity impacts

                        101-6 Direct drivers of
                                                      171-173
                        biodiversity loss

                        101-7 Changes to the
                                                      171-173
                        state of biodiversity

 Emissions




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                                                                                 OMISSION
                                                                                                                        GRI SECTOR
GRI STANDARD/
                           DISCLOSURE             LOCATION                                                             STANDARD REF.
OTHER SOURCE                                                  REQUIREMENT(S)
                                                                                   REASON         EXPLANATION               NO.
                                                                 OMITTED


                                                                                                                            12.1.1
GRI 3: Material       3-3 Management of
                                                     148                                                                    12.2.1
Topics 2021           material topics
                                                                                                                            12.4.1

                      305-1 Direct (Scope 1)
                                                   156-160                                                                  12.1.5
                      GHG emissions

                      305-2 Energy indirect
                      (Scope 2) GHG                156-160                                                                  12.1.6
                      emissions

                      305-3 Other indirect                    Information      The company has not yet calculated
                      (Scope 3) GHG                  160      not available/   energy consumption outside the               12.1.7
                      emissions                               incomplete.      organization.
GRI 305: Emissions
                      305-4 GHG emissions
2016                                               158, 160                                                                 12.1.8
                      intensity

                      305-5 Reduction of
                                                     161                                                                    12.2.3
                      GHG emissions

                      305-7 Nitrogen
                      oxides (NOx), sulfur
                      oxides (SOx), and            162, 163                                                                 12.4.2
                      other significant air
                      emissions

Waste
GRI 3: Material       3-3 Management of
                                                     148                                                                    12.6.1
Topics 2021           material topics

                      306-1 Waste
                      generation and
                                                   181, 184                                                                 12.6.2
                      significant waste-
                      related impacts

                      306-2 Management
                      of significant waste-        181-186                                                                  12.6.3

GRI 306: Limbah       related impacts

2020                  306-3 Waste
                                                   181-186                                                                  12.6.4
                      generated



                      306-4 Waste diverted
                                                   181-186                                                                  12.6.5
                      from disposal




                      306-5 Waste directed
                                                   181-186                                                                  12.6.5
                      to disposal


Effluents and Waste
GRI 3: Material       3-3 Management of
                                                     148                                                                    12.13.1
Topics 2021           material topics




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                                                                                    OMISSION
                                                                                                                          GRI SECTOR
 GRI STANDARD/
                            DISCLOSURE                LOCATION                                                           STANDARD REF.
 OTHER SOURCE                                                     REQUIREMENT(S)
                                                                                       REASON         EXPLANATION             NO.
                                                                     OMITTED


 GRI 306: Effluent                                    181, 182,
                        306-3 Significant spills                                                                               12.13.2
 and Waste 2016                                         185

 Employment
 GRI 3: Material        3-3 Management of
                                                         90                                                                    12.15.1
 Topics 2021            material topics

                        401-1 New employee
                        hires and employee             99-100                                                                  12.15.2
                        turnover

                        401-2 Benefits
                        provided to full-time
 GRI 401:
                        employees that
 Employment 2016                                         111                                                                   12.15.3
                        are not provided to
                        temporary or part-
                        time employees

                                                                                                                               12.15.4
                        401-3 Parental leave             113
                                                                                                                               12.19.4

 Labor/management relations
 GRI 3: Material        3-3 Management of
                                                         90                                                                    12.15.1
 Topics 2021            material topics

 GRI 402: Labor/        402-1 Minimum notice
 Management             periods regarding                114                                                                   12.15.5
 Relations 2016         operational changes

 Occupational health and safety
 GRI 3: Material        3-3 Management of
                                                        128                                                                    12.14.1
 Topics 2021            material topics


                        403-1 Occupational
                        health and safety               129                                                                    12.14.2
                        management system


                        403-2 Hazard
                        identification, risk
                                                      130-131                                                                  12.14.3
 GRI 403:               assessment, and
 Kesehatan dan          incident investigation
 Keselamatan
 Kerja 2018



                        403-3 Occupational
                                                         135                                                                   12.14.4
                        health services




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                                                                                  OMISSION
                                                                                                                GRI SECTOR
GRI STANDARD/
                           DISCLOSURE             LOCATION                                                     STANDARD REF.
OTHER SOURCE                                                   REQUIREMENT(S)
                                                                                    REASON    EXPLANATION           NO.
                                                                  OMITTED


                      403-4 Worker
                      participation,
                      consultation, and            130, 131,
                                                                                                                    12.14.5
                      communication on             134, 137
                      occupational health
                      and safety

                      403-5 Worker training
                      on occupational              141-142                                                          12.14.6
                      health and safety

                      403-6 Promotion of
                                                   135-136                                                          12.14.7
                      worker health

                      403-7 Prevention
                      and mitigation of
                      occupational health          135, 136,
                                                                                                                    12.14.8
                      and safety impacts           141, 142
                      directly linked by
                      business relationships

                      403-8 Workers
                      covered by an
                      occupational                   129                                                            12.14.9
                      health and safety
                      management system

                      403-9 Work-related           130, 131,
                                                                                                                   12.14.10
                      injuries                     143-145

                      403-10 Work-related
                                                     145                                                            12.14.11
                      ill health

Training and education
GRI 3: Material       3-3 Management of
                                                      90                                                            12.15.1
Topics 2021           material topics


                      404-1 Average hours
                                                                                                                    12.15.6
                      of training per year         104, 105
                                                                                                                    12.19.5
                      per employee
GRI 404: Training
and Education
                      404-2 Programs for
2016
                      upgrading employee
                                                   104, 107                                                         12.15.7
                      skills and transition
                      assistance programs



Diversity and equal opportunity



GRI 3: Material       3-3 Management of
                                                      90                                                            12.19.1
Topics 2021           material topics




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                      Health and Safety




                                                                                      OMISSION
                                                                                                                            GRI SECTOR
 GRI STANDARD/
                            DISCLOSURE                 LOCATION                                                            STANDARD REF.
 OTHER SOURCE                                                       REQUIREMENT(S)
                                                                                         REASON         EXPLANATION             NO.
                                                                       OMITTED


                        405-1 Diversity of
                                                      92, 93, 95,
                        governance bodies                                                                                        12.19.6
                                                        97, 99
 GRI 405: Diversity     and employees
 and Equal              405-2 Ratio of
 Opportunity 2016       basic salary and
                                                          110                                                                    12.19.7
                        remuneration of
                        women to men

 Non-discrimination
 GRI 3: Material        3-3 Management of
                                                          118                                                                    12.19.1
 Topics 2021            material topics

                        406-1 Incidents of
 GRI 406: Non-
                        discrimination and
 discrimination                                        123-124                                                                   12.19.8
                        corrective actions
 2016
                        taken

 Freedom of association and collective bargaining


 GRI 3: Material        3-3 Management of
                                                          90                                                                     12.18.1
 Topics 2021            material topics



                        407-1 Operations and
 GRI 407: Freedom       suppliers in which
 of Association         the right to freedom
                                                        113-114                                                                  12.18.2
 and Collective         of association and
 Bargaining 2016        collective bargaining
                        may be at risk

 Child labor
 GRI 3: Material        3-3 Management of
                                                          90                                                                     12.16.1
 Topics 2021            material topics

 GRI 408: Pekerja       408-1 Operations and
 Anak 2016              suppliers at significant
                                                          92                                                                     12.16.2
 GRI 408: Child         risk for incidents of
 Labor 2016             child labor

 Forced or compulsory labor
 GRI 3: Material        3-3 Management of
                                                          90                                                                     12.17.1
 Topics 2021            material topics

                        409-1 Operations
 GRI 409: Forced or     and suppliers at
 Compulsory Labor       significant risk for              92                                                                     12.17.2
 2016                   incidents of forced or
                        compulsory labor

 Security practices
 GRI 3: Material        3-3 Management of
                                                          118                                                                    12.12.1
 Topics 2021            material topics




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                                                                                 OMISSION
                                                                                                               GRI SECTOR
GRI STANDARD/
                           DISCLOSURE             LOCATION                                                    STANDARD REF.
OTHER SOURCE                                                  REQUIREMENT(S)
                                                                                   REASON    EXPLANATION           NO.
                                                                 OMITTED


                      410-1 Security
GRI 410: Security     personnel trained in
                                                     121                                                           12.12.2
Practices 2016        human rights policies
                      or procedures

Rights of indigenous peoples
GRI 3: Material       3-3 Management of
                                                     118                                                           12.11.1
Topics 2021           material topics

                      411-1 Incidents of
GRI 411: Rights
                      violations involving
of Indigenous                                      123-124                                                         12.11.2
                      rights of indigenous
Peoples 2016
                      peoples

Local communities
GRI 3: Material       3-3 Management of
                                                     202                                                           12.9.1
Topics 2021           material topics



                      413-1 Operations with
                      local community
                      engagement,                 208, 212,
                                                                                                                   12.9.2
                      impact assessments,            224
                      and development
GRI 413: Local
                      programs
Communities 2016


                      413-2 Operations with
                      significant actual and
                      potential negative             120                                                           12.9.2
                      impacts on local
                      communities

Land and Resource Rights
GRI 3: Material       3-3 Management of
                                                     202                                                           12.10.1
Topics 2021           material topics

                      List the locations
                      of operations that
Pengungkapan
                      caused or contributed
Sektor Tambahan
                      to involuntary              238-239                                                          12.10.2
Additional sector
                      resettlement or where
disclosures
                      such resettlement is
                      ongoing


Supplier social assessment


                                                                                                                   12.15.1
GRI 3: Material       3-3 Management of
                                                      76                                                           12.16.1
Topics 2021           material topics
                                                                                                                   12.17.1




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                     Health and Safety




                                                                                OMISSION
                                                                                                                      GRI SECTOR
 GRI STANDARD/
                            DISCLOSURE             LOCATION                                                          STANDARD REF.
 OTHER SOURCE                                                 REQUIREMENT(S)
                                                                                   REASON         EXPLANATION             NO.
                                                                 OMITTED


                        414-1 New suppliers                                                                                12.15.8
                        that were screened            85                                                                   12.16.2
 GRI 414: Supplier      using social criteria                                                                              12.17.3
 Social Assessment      414-2 Negative social
 2016                   impacts in the supply
                                                      85                                                                   12.15.9
                        chain and actions
                        taken

 Public policy
 GRI 3: Material        3-3 Management of
                                                      76                                                                   12.22.1
 Topics 2021            material topics

 GRI 415: Public        415-1 Political
                                                      82                                                                   12.22.2
 Policy 2016            contributions




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POJK NO.51/POJK.03/2017 STANDARD INDEX
(POJK51-G.4)


      Index No.                                             Index Name                                 Page

Sustainability Strategy
           A.1.         Sustainability Strategy Explanation                                             7, 20
Overview on Sustainability Performance
                        Economic Aspect:
                        a.    Quantity of production or service sold;
                        b.    Revenues;
           B.1.         c.    Net profit or loss;                                                      16-17
                        d.    Eco-friendly product;
                        e.    Involvement of local parties related to the Sustainable Finance
                              business process
                        Environmental Aspect:
                        a.    Energy consumption;
           B.1.         b.    Reducing the resulting emissions;                                          17
                        c.    Waste and effluent reduction;
                        d.    Conservation of biodiversity
           B.3.         Social Aspect                                                                    17

Company Profile

           C.1.         Vision, Mission and Values of Sustainability                                     37

           C.2.         Company Address                                                                36-37

                        Company Scale:
                        a.    Total aset and total liabilities;
                        b.    Total employee by gender, job position, age, education and
           C.3.                                                                                      42, 44, 48
                              employment status;
                        c.    Shareholder name and percentage of share ownership;
                        d.    Operational area

           C.4.         Product, Services and Business Activity                                          36


           C.5.         Membership in the Association                                                    48



           C.6.         Significant Changes in Issuers and Public Companies                              42



Director Statement




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                   Health and Safety




     Index No.                                            Index Name                                                Page

                        Director Statement
                        a.   Policies to respond to challenges in meeting sustainability
                             strategies
                                1.     Sustainability values ​​owned by Issuers and Public
                                       Companies
                                2.     Responses of Issuers and Public Companies to issues
                                       related to Sustainable Finance
                                3.     Director’s commitment in implementing Sustainable
                                       Finance
                                4.     A brief description of the achievement of sustainability
                                       performance
                                5.     Challenges in implementing Sustainable Finance
                        b.   Implementation of Sustainable Finance
         D.1.                   1.     Achievement of sustainability implementation performance                      7-12
                                       (economic, environmental, and social) compared to the
                                       target
                                2.     Achievements and challenges including key events during
                                       the reporting period
                        c.   Target achievement strategy
                                1.     Information on risk management on the implementation of
                                       Sustainable Finance related to economic, environmental,
                                       and social aspects that have the potential to affect the
                                       sustainability of Issuers and Public Companies
                                2.     Utilization of business opportunities and prospects
                                3.     Explanation of external economic, environmental, and
                                       social situations that have the potential to affect the
                                       sustainability of Issuers and Public Companies
 Sustainability Governance


         E.1.           Responsible for the Implementation of Sustainable Finance                                   57-58



         E.2.           Competency Development Related to Sustainable Finance                                       59, 67


                        Risk Assessment on the Implementation of Sustainable Finance
                        a.   Explanation of procedures for identifying, measuring, monitoring,
                             and controlling risks on the implementation of sustainability efforts
                             related to economic, environmental and social aspects
         E.3.                                                                                                         60
                        b.   Explanation of the roles of members of the Board of Directors and
                             members of the Board of Commissioners in managing, conducting
                             periodic reviews, and reviewing the effectiveness of the risk
                             management process carried out by Issuers and Public Companies




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    Index No.                                                Index Name                                  Page


                         Stakeholder Relations
                         a.    Stakeholder involvement based on the results of management
                               assessment, General Meeting of Shareholders, decision letter or
           E.4.                others                                                                      70
                         b.    The approach used by Issuers and Public Companies in involving
                               stakeholders in the implementation of Sustainable Finance, among
                               others in the form of dialogues, surveys, and seminars


           E.5.          Implementation of Sustainable Finance Issues                                     7, 64

Sustainability Performance
           F.1.          Development of Sustainability Culture                                         67, 69, 121
Economic Performance
                         Comparison of Production Target and Performance, Portfolio, Financing
           F.2.                                                                                            81
                         Target, or Investment, Income and Profit and Loss (in the last 3 years)
                         Comparison of Portfolio Targets and Performance, Financing Targets,
                                                                                                   Tidak Relevan/
           F.3.          or Investments in Financial Instruments or Projects Compatible with
                                                                                                     Not Relevant
                         Sustainable Finance (within the last 3 years)
Enviromental Performance
General Aspect
           F.4.          Environment Cost                                                                 188
Material Aspect
           F.5.          Eco-Friendly Material Usage                                                     17, 187
Energy Aspect
           F.6.          Total and Intensity of Energy Consumption                                      149-150
                         Activities and Achievements of Energy Efficiency and Use of Renewable
           F.7.                                                                                         149, 154
                         Energy
Water Aspect
           F.8.          Water Usage                                                                    163-165
Biodiversity Aspect
                         Impact of Operational Areas Near or Located in Conservation Areas or
           F.9.                                                                                         169, 171
                         Possessing Biodiversity
       F.10.             Biodiversity Conservation Activities                                        169, 174-175
Emission Aspect
           F.11.         Total and Intensity of Resulted Emission by Type                               156, 158
       F.12.             Activities and Achievements of Resulted Emission Reduction                  154, 161, 192
Waste and Effluent Aspect
       F.13.             Total Waste and Effluent by Type                                            168, 181-182




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                   Health and Safety




     Index No.                                         Index Name                                                  Page

                                                                                                             168, 181-182, 185,
        F.14.           Mechanism of Waste and Effluent Management
                                                                                                                    187
        F.15.           Significant Spills (if any)                                                              181-182
 Environmental Grievances Aspect
        F.16.           Total and Environmental Grievances Received and Completed                                   188
 Social Performance
                        Commitment to Providing Services for Equal Products and/or Services
        F.17.                                                                                                     86, 237
                        to Consumers
 Employment Aspect
        F.18.           Equality of Employment Opportunity                                                          92
        F.19.           Child and Forced Labor                                                                      92
        F.20.           Regional Minimum Wages                                                                   8, 21, 110
        F.21.           Decent and Safe Working Environment                                                    129, 135-136
        F.22.           Employee Training and Development                                                        104-105
 Community Aspect
        F.23.           Company Operation Impact to Local Community                                            208, 212, 224
        F.24.           Community Grievances                                                                     223, 237
        F.25.           Corporate Social Responsibilities Activity                                             208, 212, 224
 Sustainable Development of Products/Services Responsibilities
        F.26.           Sustainable Development of Products/Services Innovation                                 57, 59, 192
        F.27.           Safety Evaluated Products/Services for Customers                                          86, 237
        F.28.           Impact of Products/Services                                                            208, 212, 224
        F.29.           Total Recalled Products                                                                   86, 237
                        Customer Satisfaction Survey of Sustainable Finance Products and/or
        F.30.                                                                                                     86, 237
                        Services
 Others

        G.1.            Independent Verification (if any)                                                          266

        G.2.            Feedback Form                                                                              268


        G.3.            Responses to Previous Sustainability Report Feedback Form                                  269


                        Table of Disclosures according to Financial Services Authority
                        Regulation Number 51/POJK.03/2017 concerning the Implementation
        G.4.                                                                                                        252
                        of Sustainable Finance for Financial Services Institutions, Issuers, and
                        Public Companies




PT BUMI Resources Tbk                                                                       Sustainability Report 2025        255
Page 256
Foreword             Highlights         About the Report   At a Glance   Governance   Economy        Human Resources




IFRS S1 & S2 CONTENT INDEX

Statement of Compliance

PT Bumi Resources Tbk has reported in compliance with the IFRS Sustainability Disclosure Standards for the
period 1 January 2025 - 31 December 2025.



IFRS S1 - General Requirements for Disclosure of Sustainability-Related Financial Information



 Paragraph                                                 Disclosure                                   Page

Governance
                  The governance body(s) or individual(s) responsible for oversight of sustainability-related
   S1.27a
                  risks and opportunities:
                  How responsibilities for sustainability-related risks and opportunities are
   S1.27a.i       reflected in the terms of reference, mandate, role descriptions, and other              57
                  related policies.
                  How appropriate skills and competencies are available or will be
  S1.27a.ii                                                                                               59
                  developed.
                  How and how often the body(s) or individual(s) is informed about
  S1.27a.iii                                                                                              58
                  sustainability-related risks and opportunities
                  How the body(s) or individual(s) takes into account sustainability-related
  S1.27a.iv                                                                                               57
                  risks and opportunities into strategy, decisions, and risks management.
                  How the body(s) or individual(s) oversees the targets and progress on
  S1.27a.v                                                                                                57
                  sustainability-related risks and opportunities.
                  Management’s role in the governance processes, controls and procedures used to monitor,
   S1.27b
                  manage and oversee sustainability-related risks and opportunities:
                  Whether the role is delegated to a specific management-level position or
   S1.27b.i       management-level committee, and how oversight is exercised over that                  57, 58
                  position or committee.
                  Whether management uses controls and procedures to support the
  S1.27b.ii       oversight of sustainability-related risks and opportunities, and how these              57
                  controls and procedures are integrated with other internal functions.
Strategy

                  Specifically, an entity shall disclose information to enable users of general purpose financial
      S1.29
                  reports to understand:


                  The sustainability-related risks and opportunities that could reasonably be
   S1.29a                                                                                               64-66
                  expected to affect the entity’s prospects;


                  The current and anticipated effects of those sustainability-related risks
   S1.29b                                                                                               64-66
                  and opportunities on the entity’s business model and value chain;




256        Sustainability Report 2025                                                             PT BUMI Resources Tbk
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                   Health and Safety




 Paragraph                                             Disclosure                                             Page

                 The effects of those sustainability-related risks and opportunities on
    S1.29c                                                                                                   64-66
                 the entity’s strategy and decision-making;
                 The effects of those sustainability-related risks and opportunities on the
                 entity’s financial position, financial performance and cash flows for the
                 reporting period, and their anticipated effects on the entity’s financial
    S1.29d       position, financial performance and cash flows over the short, medium and                   64-66
                 long term, taking into consideration how those sustainability-related risks
                 and opportunities have been factored into the entity’s financial planning;
                 and
                 The resilience of the entity’s strategy and its business model to those
    S1.29e                                                                                                   64-66
                 sustainability-related risks.
 Risk Management
     S1.44       An entity shall disclose information about:
                 The processes and related policies the entity uses to identify, assess,
    S1.44a                                                                                                    62-63
                 prioritise and monitor sustainability-related risks;
                 The processes the entity uses to identify, assess, prioritise and monitor
    S1.44b                                                                                                    62-63
                 sustainability-related opportunities; and
                 The extent to which, and how, the processes for identifying, assessing,
                 prioritising and monitoring sustainability-related risks and opportunities
    S1.44c                                                                                                    62-63
                 are integrated into and inform the entity’s overall risk management
                 process.




IFRS S2 - Climate-related Disclosures



 Paragraph                                             Disclosure                                             Page

 Governance
                 The governance body(s) or individual(s) responsible for oversight of climate-related risks and
     S2.6a
                 opportunities:
                 How responsibilities for climate-related risks and opportunities are
    S2.6a.i      reflected in the terms of reference, mandate, role descriptions, and other                  192-193
                 related policies.
                 How appropriate skills and competencies are available or will be
    S2.6a.ii                                                                                                 192-193
                 developed.
                 How and how often the body(s) or individual(s) is informed about climate-
   S2.6a.iii                                                                                                 192-193
                 related risks and opportunities

                 How the body(s) or individual(s) takes into account climate-related risks
   S2.6a.iv                                                                                                  192-193
                 and opportunities into strategy, decisions, and risk management.




PT BUMI Resources Tbk                                                                    Sustainability Report 2025    257
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Foreword             Highlights         About the Report   At a Glance   Governance   Economy        Human Resources




Paragraph                                                  Disclosure                                   Page

                  How the body(s) or individual(s) oversees the targets and progress on
   S2.6a.v                                                                                             192-193
                  climate-related risks and opportunities.
                  Management’s role in the governance processes, controls and procedures used to monitor,
      S2.6b
                  manage and oversee climate-related risks and opportunities:
                  Whether the role is delegated to a specific management-level position or
   S2.6b.i        management-level committee, and how oversight is exercised over that                 192-193
                  position or committee.
                  Whether management uses controls and procedures to support the
   S2.6b.ii       oversight of climate-related risks and opportunities, and how these                  192-193
                  controls and procedures are integrated with other internal functions.
Strategy
                  Specifically, an entity shall disclose information to enable users of general purpose financial
      S2.9
                  reports to understand:
                  The climate-related risks and opportunities that could reasonably be
      S2.9a                                                                                         193, 195-197
                  expected to affect the entity’s prospects;
                  The current and anticipated effects of those climate-related risks and
      S2.9b                                                                                         193, 195-197
                  opportunities on the entity’s business model and value chain;
                  The effects of those climate-related risks and opportunities on the entity’s
      S2.9c       strategy and decision-making, including information about its climate-            193, 195-197
                  related transition plan; and
                  The effects of those climate-related risks and opportunities on the entity’s
                  financial position, financial performance and cash flows for the reporting
                  period, and their anticipated effects on the entity’s financial position,
      S2.9d                                                                                         193, 195-197
                  financial performance and cash flows over the short, medium and long
                  term, taking into consideration how those climate-related risks and
                  opportunities have been factored into the entity’s financial planning.
                  The climate resilience of the entity’s strategy and its business model to
      S2.9e       climate-related changes, developments and uncertainties, taking into              193, 195-197
                  consideration the entity’s climate-related risks and opportunities.
Risk Management
      S2.25       An entity shall disclose information about:
                  The processes and related policies the entity uses to identify, assess,
   S2.25a                                                                                           193, 195-197
                  prioritise and monitor climate-related risks.
                  The processes the entity uses to identify, assess, prioritise and monitor
                  climate-related opportunities, including information about whether
   S2.25b                                                                                           193, 195-197
                  and how the entity uses climate-related scenario analysis to inform its
                  identification of climate-related opportunities.

                  The extent to which, and how, the processes for identifying, assessing,
   S2.25c         prioritising and monitoring climate-related risks and opportunities are           193, 195-197
                  integrated into and inform the entity’s overall risk management process.




258        Sustainability Report 2025                                                             PT BUMI Resources Tbk
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                   Health and Safety




 Paragraph                                             Disclosure                                             Page

 Metrics and targets
     S2.29       An entity shall disclose information relevant to the cross-industry metric categories of:
    S2.29a       Greenhouse gas emissions                                                                    156, 198
                 Climate-related transition risks—the amount and percentage of assets or
    S2.29b                                                                                                   195, 198
                 business activities vulnerable to climate-related transition risks;
                 Climate-related physical risks—the amount and percentage of assets or
    S2.29c                                                                                                   195, 198
                 business activities vulnerable to climate-related physical risks;
                 Climate-related opportunities—the amount and percentage of assets or
    S2.29d                                                                                                   195, 198
                 business activities aligned with climate-related opportunities;
                 Capital deployment—the amount of capital expenditure, financing or
    S2.29e                                                                                                     N/A
                 investment deployed towards climate-related risks and opportunities;
    S2.29f       Internal carbon prices; and                                                                   N/A
    S2.29g       Remuneration.                                                                                 N/A




PT BUMI Resources Tbk                                                                    Sustainability Report 2025     259
Page 260
Foreword             Highlights          About the Report   At a Glance          Governance    Economy      Human Resources




SASB CONTENT INDEX
INDUSTRY STANDARD: COAL

       Topic                            Metric                            Unit                Code             Page

                         Gross global Scope 1
                         emissions, percentage                 Metric tonnes
                                                               (t) CO2-e,             EM-CO-110a.1            156, 160
                         covered under emissions               Percentage (%)
                         limiting regulations
                         Discussion of long- and
Greenhouse Gas
                         short-term strategy or
Emissions
                         plan to manage Scope
                         1 emissions, emissions                n/a                    EM-CO-110a.2         154, 161, 198
                         reduction targets, and an
                         analysis of performance
                         against those targets
                         (1) Total water withdrawn,
                         (2) total water consumed;
                         percentage of each                    Thousand cubic
                                                               metres (m³),           EM-CO-140a.1            163-165
                         in regions with High or               Percentage (%)
Water                    Extremely High Baseline
Management               Water Stress
                         Number of incidents of non-
                         compliance associated
                                                               Number                 EM-CO-140a.2            149, 168
                         with water quality permits,
                         standards and regulations
                         Total weight of non-mineral           Metric tonnes
                                                                                      EM-CO-150a.2            181-182
                         waste generated                       (t)

                         Total weight of tailings              Metric tonnes
                                                                                      EM-CO-150a.3            181-182
                         produced                              (t)


                         Total weight of waste rock            Metric tonnes
                                                                                      EM-CO-150a.4            181-182
                         generated                             (t)
Waste
Management
                         Total weight of hazardous             Metric tonnes
                                                                                      EM-CO-150a.5            181-182
                         waste generated                       (t)



                         Total weight of hazardous             Metric tonnes
                                                                                      EM-CO-150a.6              181
                         waste recycled                        (t)




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                   Health and Safety




        Topic                          Metric                       Unit                      Code                    Page

                        Number of significant
                        incidents associated
                                                          Number                 EM-CO-150a.7                           181
                        with hazardous waste
                        management
                        Description of waste
                        management policies and
                                                          n/a                    EM-CO-150a.8                           181
                        procedures for active and
                        inactive operations
                        Description of environmental
                        management policies and           n/a                    EM-CO-160a.1                          169
                        practices for active sites
                        Percentage of mine sites
                        where acid rock drainage
                        is: (1) predicted to occur,
                                                          Percentage (%)         EM-CO-160a.2                          169
 Biodiversity           (2) actively mitigated, and
 Impacts                (3) under treatment or
                        remediation
                        Percentage of (1) proved
                        and (2) probable reserves in
                        or near sites with protected      Percentage (%)         EM-CO-160a.3                          169
                        conservation status or
                        endangered species habitat
                        Percentage of (1) proved
                        and (2) probable reserves in      Percentage (%)         EM-CO-210a.1                         78, 171
                        or near indigenous land
 Rights of
                        Discussion of engagement
 Indigenous
                        processes and due diligence
 Peoples
                        practices with respect to the     n/a                    EM-CO-210a.2                        171, 235
                        management of indigenous
                        rights
                        Discussion of process
                        to manage risks and
                        opportunities associated          n/a                    EM-CO-210b.1                          188
 Community
                        with community rights and
 Relations
                        interests
                        (1) Number and (2) duration
                                                          Number, Days           EM-CO-210b.2                          237
                        of nontechnical delays




PT BUMI Resources Tbk                                                                            Sustainability Report 2025     261
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Foreword             Highlights          About the Report   At a Glance          Governance    Economy      Human Resources




       Topic                            Metric                            Unit                Code             Page



                         Percentage of active
                         workforce employed under              Percentage (%)         EM-CO-310a.1              113
                         collective agreements

Labour Relations


                         (1) Number and (2) duration
                                                               Number, Days           EM-CO-310a.2              113
                         of strikes and lockouts



                         (1) All-incidence rate, (2)
                         fatality rate, and (3) near
                         miss frequency rate (NMFR)            Rate                   EM-CO-320a.1              143
                         for (a) direct employees
Workforce
                         and (b) contract employees
Health & Safety
                         Discussion of management
                         of accident and safety risks
                                                               n/a                    EM-CO-320a.2         129, 141-142
                         and long-term health and
                         safety risks
                         Sensitivity of coal reserve                                                     BUMI has not
                         levels to future price                                                          calculated the
                                                               Million metric
                         projection scenarios that                                    EM-CO-420a.1       future price
                                                               tonnes (Mt)
                         account for a price on                                                          projection of
                         carbon emissions                                                                coal reserves

                                                                                                         BUMI has not
                                                                                                         calculated the
                         Estimated carbon dioxide
                                                               Metric tonnes                             carbon dioxide
                         emissions embedded in                                         EM-CO-420a.2
                                                               (t) CO2-e                                 content in its
Reserves                 proven coal reserves
                                                                                                         proven coal
Valuation                                                                                                reserves
& Capital
Expenditures


                         Discussion of how price and
                         demand for coal or climate
                         regulation influence the
                                                               n/a                     EM-CO-420a.3             195
                         capital expenditure strategy
                         for exploration, acquisition
                         and development of assets




262        Sustainability Report 2025                                                                    PT BUMI Resources Tbk
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 Human Rights       Occupational         Environmental    Community          SDG’s Connection    GRI & POJK Index
                    Health and Safety




        Topic                           Metric                        Unit                      Code                       Page

                        Tailings storage facility
                        inventory table: (1) facility
                        name, (2) location, (3)
                        ownership status, (4)
                        operational status, (5)
                        construction method,
                        (6) maximum permitted
                        storage capacity, (7)
                                                            Various                EM-CO-540a.1
                        current amount of tailings
                        stored, (8) consequence
                        classification, (9) date of
                        most recent independent
 Tailings Storage       technical review, (10)                                                                      BUMI does not
 Facilities             material findings, (11)                                                                     produce tailings
 Management             mitigation measures, (12)
                        site-specific EPRP
                        Summary of tailings
                        management systems and
                        governance structure used
                                                            n/a                    EM-CO-540a.2
                        to monitor and maintain the
                        stability of tailings storage
                        facilities
                        Approach to development
                        of Emergency Preparedness
                                                            n/a                    EM-CO-540a.3
                        and Response Plans (EPRPs)
                        for tailings storage facilities
                                                            Million metric
                        Production of thermal coal                                 EM-CO-000.A                              77
                                                            tonnes (Mt)
                                                                                                                    BUMI does
 Activity Metrics
                        Production of metallurgical         Million metric                                          not produce
                                                                                   EM-CO-000.B
                        coal                                tonnes (Mt)                                             metallurgical
                                                                                                                    coal




PT BUMI Resources Tbk                                                                              Sustainability Report 2025       263
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Foreword             Highlights         About the Report   At a Glance       Governance   Economy      Human Resources




ALIGNMENT OF SUSTAINABILITY REPORTS
WITH ESG METRICS (IDX)

      Topic                Code                                          Metrics                            Page

                            E-01        Greenhouse Gas Emission Report                                    156-160
                            E-02        Greenhouse Gas Emission Intensity                                 158, 160
                            E-03        Electricity Energy Consumption                                     150, 152
                            E-04        Water Consumption                                                 164, 165
 Environment
                            E-05        Waste Generated                                                    181, 182
                            E-06        Company Commitment for Net Zero Emission Target                      192
                                        Company Commitment for Greenhouse Gas Emission
                            E-07                                                                           161, 162
                                        Reduction
                            S-01        Gender Equality                                                  94, 95, 97
                            S-02        Employees by Gender and Age Group                                94, 96, 97
                            S-03        Employee Turnover Rate                                               103
                            S-04        Number of Temporary Employee                                         93
                            S-05        Employee Training and Development                                 104-106
                            S-06        Number of Work Accidents                                          143, 145

      Social                S-07        Human Rights Violations                                              124
                            S-08        Sexual Harassment and/or Non-Discrimination Policy                 118, 119
                            S-09        Human Rights Policy                                                119-121
                            S-10        Child Labor and/or Forced Labor Policy                               119
                                        Policies Regarding Occupational Health and Safety and a
                            S-11        Safe and Decent Working Environment are provided to All         118, 128, 148
                                        Employees
                            S-12        Corporate Social Responsibility                                 208, 212, 214
                            G-01        Management Diversity and Independence                                58
                                        Total attendance of Directors and Commissioners at Board
                            G-02                                                                             59
                                        Meetings

                            G-03        Separation Policy for Chairman of the Board and CEO                  56

 Governance                G-04         Board of Directors and Commissioners Assessment Policy               56

                            G-05        Board of Directors and Commissioners Training Policy               56, 59

                           G-06         Special Criteria for Council Selection                               56

                            G-07        Code of Ethics and/or Anti-Corruption                                70




264        Sustainability Report 2025                                                               PT BUMI Resources Tbk
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 Human Rights      Occupational        Environmental   Community         SDG’s Connection   GRI & POJK Index
                   Health and Safety




      Topic              Code                                      Metrics                                           Page

                         G-08          Fair Treatment Policy for Shareholders                                          72
                         G-09          Conflict of Interest Prevention                                                 70




PT BUMI Resources Tbk                                                                         Sustainability Report 2025    265
Page 266
Foreword             Highlights         About the Report   At a Glance   Governance   Economy      Human Resources




INDEPENDENT ASSURANCE STATEMENT
(2-5) (POJK51-G.1)




266        Sustainability Report 2025                                                           PT BUMI Resources Tbk
Page 267
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                   Health and Safety




PT BUMI Resources Tbk                                                                   Sustainability Report 2025   267
Page 268
FEEDBACK FORM
(POJK51-G.2)
Thank you for your willingness to read our sustainability report. We greatly appreciate your assistance with this
report. Your willingness to complete the following and return the questionnaire will help us in the improvement
of our service and development of the upcoming sustainability report. We really appreciate your thoughts,
suggestions, and criticism.


Your Profile                                                                  Stakeholder Category:

Name:                                                                                  Government

Phone:                                                                                 Industry

Email:                                                                                 Public

Institution:                                                                           Media


This report provides an overview and summary of PT Bumi Resources Tbk’s performance in line with its efforts
to achieve development goals within the context of sustainability.

         Strongly Agree              No Opinion              Disagree                      Strong Disagree

This report is easy to understand.

         Strongly Agree              No Opinion              Disagree                      Strong Disagree


This report contains comprehensive information.

         Strongly Agree              No Opinion              Disagree                      Strong Disagree


This report is feasible/accountable.

         Strongly Agree              No Opinion              Disagree                      Strong Disagree

Useful information:

a                                                                                Thank you for your willingness to
b                                                                                complete this feedback form.
c

                                                                                 Kindly return this feedback form to
Less useful information:                                                         us.
a

b

c
                                                                                 Sustainability Reporting Team
                                                                                 PT Bumi Resources Tbk.
Suggestions on content, design, layout, etc:
                                                                                 Bakrie Tower, Lantai 12
a
                                                                                 JL. H.R Rasuna Said, Kuningan
b                                                                                Jakarta, 12940, Indonesia
c                                                                                Email: info@bumiresources.com

Information that can be added:

a

b

c
Page 269
RESPONSE TO FEEDBACK ON PREVIOUS
YEAR’S SUSTAINABILITY REPORT
[POJK G.3]




As per feedback from readers and stakeholders, the 2025 Sustainability Report is deemed easily comprehensible,
containing precise information, data, and materiality aspects outlined in its content. The discussed topics are
also deemed significant to stakeholders’ interests.

Throughout various stakeholder meetings, the Company has garnered feedback, critiques, and suggestions
regarding the previous report, along with positive appreciation from several stakeholders. The Company remains
dedicated to enhancing sustainability performance through product initiatives, considering materiality issues,
and fostering values beneficial to all stakeholders, thereby advancing the Company’s vision and mission.
Page 270
Sustainability Reporting Team
PT Bumi Resources Tbk

Bakrie Tower, Lantai 12
JL. H.R Rasuna Said, Kuningan
Jakarta, 12940, Indonesia
Email: info@bumiresources.com

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Names mentioned 42 people and organisations named in the text · linked when the evidence is strong

linked person ADIKA NURAGA BAKRIE p.7 ×2
possible org Bumi Resources Tbk p.2 ×196
possible org Treasure Global Investments p.42 ×2
unresolved org PT Kaltim Prima Coal p.2 ×4
unresolved org PT Arutmin Indonesia p.2 ×5
unresolved org Resources Tbk p.6 ×166
unresolved org Wolfram Limited p.8 ×3
unresolved org Jubilee Metals Limited p.8 ×2
unresolved org Surabaya District Court p.36
unresolved org Mach Energy (Hongkong p.42 ×2
unresolved org Corp-Self Treasure Global Investments Limited p.42
unresolved org Investment Corp-Self Treasure Global Investments Limited p.42
unresolved org South Kalimantan. Wolfram Limited p.45
unresolved org Northern Queensland Jubilee Metals Limited p.45
unresolved org Direktorat Jenderal Kekayaan Negara p.50
unresolved org Ministry of Energy and Mineral Resources p.50 ×2
unresolved org PT Arutmin Indonesia Satui Mine p.51 ×2
unresolved org Ministry of Villages p.51
unresolved org Ministry of Energy p.59 ×2
unresolved — ESDM · Commissioner p.59 ×2
unresolved person Spirit p.69
unresolved org PT Arutmin Indonesia. KPC p.77
unresolved org PT Bakrie p.107 ×2
unresolved org PT Atd Solution Indonesia p.107
unresolved org Indonesia Stock Exchange p.108 ×2
unresolved org PT Andalan Teknologi Communication Skills p.108
unresolved org Ministry of Manpower. This PKB p.113
unresolved org Yayasan Taruma Negara p.121
unresolved org Ministry of Human Rights p.121 ×3
unresolved org Minister of Energy and Mineral Resources p.129
unresolved org Ministry of Manpower p.134
unresolved org Minister of Manpower Regulation p.137
unresolved org PT Kaltim Prima Coal Biodiversity Policy p.148
unresolved org PT Arutmin Indonesia Biodiversity Policy p.148
unresolved org PT Kaltim Prima Coal Climate p.148
unresolved org PT Arutmin Indonesia Climate p.148
unresolved org Ministry of Environment p.152 ×3
unresolved org Kementerian Lingkungan Hidup p.153
unresolved org Minister of Environment p.156 ×2
unresolved org Minister of Energy and Mineral Resources Regulation p.160
unresolved org Minister of Environment and Forestry Regulation p.162
unresolved org Minister of Environment Regulation p.162

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