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Page 1
Laporan Keberlanjutan
Sustainability Report
Page 2
                             SANGGAHAN DAN BATASAN
                             TANGGUNG JAWAB
                             DISCLAIMER



                             Laporan Keberlanjutan 2025 ini disusun dengan              This Sustainability Report 2025 has been prepared
                             mengacu pada ketentuan peraturan yang berlaku,             in accordance with prevailing regulations, including
                             antara lain SEOJK No. 16/SEOJK.04/2021 tentang             OJK Circular Letter No. 16/SEOJK.04/2021 concerning
                             Bentuk dan Isi Laporan Tahunan Emiten atau                 the Form and Content of Annual Reports for Issuers
                             Perusahaan Publik serta POJK No. 51/POJK.03/2017           or Public Companies and OJK Regulation No. 51/
                             tentang Penerapan Keuangan Berkelanjutan bagi              POJK.03/2017 concerning the Implementation of
                             Lembaga Jasa Keuangan, Emiten, dan Perusahaan              Sustainable Finance for Financial Services Institutions,
2025 Sustainability Report




                             Publik.                                                    Issuers, and Public Companies.

                             Selain itu, penyusunan laporan ini juga merujuk            Furthermore, this report also refers to international
                             pada standar dan kerangka pelaporan keberlanjutan          sustainability reporting standards and frameworks,
                             internasional,   termasuk     Global    Reporting          including the Global Reporting Initiative (GRI)
                             Initiative (GRI) Standards dan Sustainability              Standards and the Sustainability Accounting
                             Accounting Standards Board (SASB), serta mulai             Standards Board (SASB). The Company has also
                             mempertimbangkan penerapan IFRS Sustainability             initiated to consider the implementation of IFRS
                             Disclosure Standards, khususnya IFRS S1 dan                Sustainability Disclosure Standards, specifically IFRS
                             IFRS S2, serta Pernyataan Standar Pengungkapan             S1 and IFRS S2, as well as Sustainability Disclosure
|




                             Keberlanjutan (PSPK) 1 dan PSPK 2, sebagai bagian          Standards Statements (PSPK) 1 and PSPK 2, as part of
Laporan Keberlanjutan 2025




                             dari upaya Perseroan untuk meningkatkan kualitas           the Company’s efforts to gradually improve the quality
                             dan keterbandingan pengungkapan keberlanjutan              and comparability of its sustainability disclosures.
                             secara bertahap.

                             Laporan ini memuat pernyataan operasional,                 This report contains operational statements, financial
                             keuangan, proyeksi dan rencana, penerapan                  statements, projections and plans, implementation of
                             strategi dan kebijakan, serta tujuan Perseroan, yang       strategies and policies, and the Company’s objectives,
                             digolongkan sebagai pernyataan ke depan (forward-          which are classified as forward-looking statements in
                             looking statements) dalam pelaksanaan peraturan            the implementation of prevailing laws and regulations,
                             perundang-undangan yang berlaku, kecuali hal-hal           except for matters of a historical nature. These
                             yang bersifat historis. Pernyataan-pernyataan tersebut     forward-looking statements reflect the Company’s
                             mencerminkan ekspektasi Perseroan atas berbagai            expectations towards various economic and business
   2                         kondisi ekonomi, bisnis, serta faktor eksternal lainnya,   conditions, as well as other external factors, including
Page 3
termasuk potensi dampak, risiko, dan peluang yang        potential impacts, risks, and opportunities that
dapat memengaruhi kinerja dan prospek usaha              could affect the Company’s future performance and
Perseroan di masa mendatang. Oleh karena itu,            business prospects. Therefore, these forward-looking
pernyataan-pernyataan tersebut mengandung tingkat        statements involve a degree of risk and uncertainty
risiko dan ketidakpastian yang dapat menyebabkan         that could cause actual results to differ materially from
realisasi aktual berbeda secara material dari yang       those presented in this report.
disampaikan dalam laporan ini.

Pernyataan-pernyataan prospektif tersebut disusun        These forward-looking statements are based on
berdasarkan berbagai asumsi mengenai kondisi terkini     various assumptions regarding current and projected
dan proyeksi kondisi yang akan datang di lingkungan      future conditions in the business environment in which
bisnis tempat Perseroan beroperasi, termasuk dinamika    the Company operates, including market dynamics,
pasar, perubahan regulasi, perkembangan teknologi,       regulatory changes, technological developments, and
serta faktor lingkungan, sosial, dan tata kelola (ESG)   relevant environmental, social, and governance (ESG)
yang relevan. Perseroan tidak memberikan jaminan         factors. The Company cannot guarantee that actual
bahwa hasil aktual akan sepenuhnya sejalan dengan        results will be fully consistent with these projections,
proyeksi yang disampaikan, karena pencapaian             as performance is significantly influenced by various
kinerja sangat dipengaruhi oleh berbagai faktor risiko   risk factors and opportunities beyond the Company’s
dan peluang yang berada di luar kendali Perseroan.       control. The Company will continue to monitor as well
                                                                                                                     PT Bussan Auto Finance




Perseroan akan terus melakukan pemantauan dan            as manage risks and optimize existing opportunities
pengelolaan risiko serta mengoptimalkan peluang          as part of our ongoing governance and sustainability
yang ada sebagai bagian dari penerapan praktik           management practices.
tata kelola dan pengelolaan keberlanjutan yang
berkelanjutan.

Laporan ini memuat kata “BAF” atau “Perseroan” yang      This report contains the term “BAF” or “the Company”
mengacu pada PT Bussan Auto Finance. Selain itu, kata    which refers to PT Bussan Auto Finance. In addition,
“Kami” juga digunakan pada beberapa kesempatan           the word “We” is also used on several occasions with
dengan fungsi yang sama, atas pertimbangan               the same function, due to the consideration of ease of
kemudahan penyebutan PT Bussan Auto Finance.             mentioning PT Bussan Auto Finance.
                                                                                                                       3
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                             PENJELASAN TEMA
                             THEME EXPLANATION



                             “Rise Up – Sinergi, Solid, Kompak” mencerminkan           “Rise Up – Synergy, Solidarity, and Unity” reflects
                             komitmen Perseroan untuk terus bertumbuh secara           the Company’s commitment to achieve sustainable
                             berkelanjutan melalui kolaborasi yang kuat di             growth by creating strong collaboration across all
                             seluruh lini organisasi. Visualisasi instrumen orkestra   organizational functions. Visualization of the orchestra
                             menggambarkan bahwa penciptaan nilai jangka               instrument symbolizes that long-term value creation
                             panjang hanya dapat tercapai ketika setiap fungsi         can only be realized when every business function is
                             bisnis bergerak selaras, saling melengkapi, dan           running in harmony, supports each other, and performs
                             menjalankan perannya secara harmonis, dengan              each role melodiously, while integrating environmental,
                             mengintegrasikan aspek lingkungan, sosial, dan tata       social, and governance (ESG) considerations into
                             kelola (ESG) dalam proses pengambilan keputusan           the Company’s decision-making and operational
                             dan operasional Perseroan.                                processes.

                             Sejalan dengan penguatan pengelolaan isu                  In line with strengthening the management of
                             keberlanjutan,     Perseroan    mulai     mengadopsi      sustainability issues, the Company has begun adopting
                             International Financial Reporting Standard (IFRS) S2      International Financial Reporting Standard (IFRS) S2
                             terkait pengungkapan iklim, serta secara bertahap         regarding climate-related disclosures, and is gradually
                             mengembangkan tata kelola (governance) dan                developing governance and internal capacity to
                             kapasitas internal dalam mengelola risiko dan peluang     manage climate-related risks and opportunities.
                             terkait iklim.

                             Seperti sebuah ansambel musik, Perseroan meyakini         Like a musical ensemble, the Company believes that
                             bahwa sinergi antar fungsi bisnis, penguatan tata         synergy among business functions, strengthened
                             kelola, serta peningkatan kapasitas organisasi dalam      governance, and enhanced organizational capacity
                             memahami dan mengelola isu keberlanjutan, termasuk        to understand and manage sustainability issues,
                             integrasi aspek lingkungan, sosial, dan tata kelola       including the integration of environmental, social, and
                             (ESG) dalam proses bisnis, menjadi fondasi penting        governance (ESG) aspects into business processes, into
                             dalam menghadapi dinamika industri. Selaras dengan        a critical foundation for navigating industry dynamics.
                             semangat tersebut, Perseroan terus memperkuat             In line with this spirit, the Company continues to
                             ketahanan bisnis melalui pengembangan kapabilitas,        strengthen business resilience through capability
                             penyempurnaan proses, serta penguatan koordinasi          development, process refinement, and enhanced
                             lintas fungsi, sehingga dapat mendukung penciptaan        cross-functional coordination, thereby supporting the
                             nilai yang berkelanjutan dan memberikan manfaat           creation of sustainable value and delivering long-term
                             jangka panjang bagi seluruh pemangku kepentingan.         benefits to all stakeholders.
2025 Sustainability Report
|
Laporan Keberlanjutan 2025




   4
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PT Bussan Auto Finance




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                             DAFTAR ISI
                             TABLE OF CONTENTS




                             2    Sanggahan dan Batasan
                                  Tanggung Jawab
                                                             79   Tentang BAF                  92    Roadmap Keberlanjutan
                                                                                                     Sustainability Roadmap
                                                                  ABOUT BAF
                                  Disclaimer
                                                                                               95    Tantangan dan Peluang
                                                             60   Sekilas BAF
                             4    Penjelasan Tema                                                    Penerapan Inisiatif
                                                                  BAF at a Glance
                                  Theme Explanation                                                  Berkelanjutan
                                                                                                     Challenge and
                                                             64   Misi, Visi dan Nilai-nilai
                             6    Daftar Isi                                                         Opportunity in
                                                                  Perusahaan
                                  Table of Contents                                                  Implementing
                                                                  Mission, Vision and
                                                                                                     Sustainable Initiatives
                                                                  Corporate Values
                             8    Pokok-pokok Kinerja
                                  Keberlanjutan
                                                             65   Peringkat Perusahaan
                                  Sustainable Performance
                                                                  Company Ratings
                                                                                               99    Menggerakan
                                  Highlight                                                          Kemajuan
                                                             66   Sejarah Singkat BAF
                                                                                                     Ekonomi
                             20   Penghargaan &                                                      DRIVING ECONOMIC
                                                                  BAF Milestones
                                  Pengakuan                                                          PROGRESS
                                  Awards and Recognition
                                                             69   Keanggotaan pada
                                                                                               100   Keuangan Berkelanjutan
                                                                  Asosiasi
                             23   Peristiwa Penting                                                  Sustainable Finance
                                                                  Membership in
                                  Significant Events
                                                                  Associations
                                                                                               112   Tanggung Jawab Produk
                                                                                                     dan Jasa Keuangan
                                                             69   Perubahan Organisasi
                             35   Laporan                         Membership in
                                                                                                     Responsibility on
                                  Management                      Associations
                                                                                                     Financial Products and
                                  MANAGEMENT REPORT                                                  Service
                                                             70   Rantai Pasok
                             37   Laporan Dewan Komisaris                                      125   Komitmen BAF untuk
                                                                  Supply Chain
                                  Report from the Board of                                           Pembangunan Nasional
                                  Commissioners                                                      BAF Commitment
                                                             73   Rantai Nilai
                                                                                                     towards National
                                                                  Value Chain
                             45   Laporan Direksi                                                    Development
2025 Sustainability Report




                                  Report from the Board of
                                  Directors
                                                             77   Strategi                     128   Layanan Konsumen

                             56   Surat Pernyataan
                                                                  Keberlanjutan                      Customer Care
                                                                  SUSTAINABLILITY
                                  Anggota Dewan                                                135   Pelayanan yang Aman
                                                                  STRATEGY
                                  Komisaris dan Direksi                                              dan Berkualitas
                                  tentang Tanggung                                                   Safe and Quality Services
                                                             78   Kebijakan dan Strategi
                                  Jawab atas Laporan
                                                                  Keberlanjutan
                                  Keberlanjutan                                                143   Kepuasan Konsumen
                                                                  Sustainability Policy and
|




                                  PT Bussan Auto Finance                                             Customer Satisfaction
                                                                  Strategy
                                  Tahun 2025
Laporan Keberlanjutan 2025




                                  Statement of The Board
                                                             81   Pencapaian Tujuan
                                  of Commissioners and
                                                                  Pembangunan
                                                                                               157   Tata Kelola
                                  The Board of Directors
                                                                  Berkelanjutan
                                                                                                     Keberlanjutan
                                  Regarding Responsibility                                           SUSTAINABILITY
                                                                  Achievement of
                                  for PT Bussan Auto                                                 GOVERNANCE
                                                                  Sustainable Development
                                  Finance Sustainability
                                                                  Goals
                                  Report 2025                                                  158   Penerapan Good Corporate
                                                                                                     Governance (GCG)
                                                             90   Prinsip Keuangan
                                                                                                     Implementation of Good
                                                                  Berkelanjutan
                                                                                                     Corporate Governance
                                                                  Sustainable Financing
                                                                                                     (GCG)
                                                                  Principle
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160   Tata Kelola Keberlanjutan
                                  293   Operasional                 365   Daftar Pengungkapan
      Sustainability
                                        Ramah                             sesuai Peraturan Otoritas
      Governance
                                        Lingkungan                        Jasa Keuangan Nomor
                                                                          51/POJK.03/2017
                                        ENVIRONMENT-FRIENDLY
179   Manajemen Risiko                                                    List of Disclosures
                                        OPERATIONS
      Risk Management                                                     in Accordance with
                                                                          Financial Services
                                  294   Membangun Budaya
195   Integritas dan Kepatuhan                                            Authority Regulation
                                        Keberlanjutan
      Integrity and Compliance                                            Number 51/
                                        Building a Culture of
                                                                          POJK.03/2017
                                        Sustainability
200   Sinergi dalam
      Pengembangan Bisnis                                           377   Daftar Pengungkapan
                                  298   Pengelolaan dan Kinerja
      Synergy in Business                                                 sesuai SEOJK No. 16/
                                        Lingkungan
      Development                                                         SEOJK.04/2021 tentang
                                        Environtment
                                                                          Bentuk dan Isi Laporan
                                        Management and
216   Realisasi Dana Hasil                                                Tahunan Emiten atau
                                        Performance
      Penawaran Umum                                                      Perusahaan Publik
      Realization of Public                                               Cross Reference
                                  326   BAF Eco Move
      Offering Proceeds                                                   According to SEOJK
                                        BAF Eco Move
                                                                          No. 16/SEOJK.04/2021
                                                                          concerning the Form and
207   Kesejahteraan               331   Tentang                           Content of the Annual
      Karyawan                          Laporan                           Report of Issuers or Public
      EMPLOYEE WELFARE                                                    Companies
                                        ABOUT THIS REPORT

208   Karyawan BAF                                                  381   Daftar Pengungkapan
                                  334   Penentuan Topik
      BAF Employee                                                        sesuai Metrik ESG IDX
                                        Materialitas
                                                                          Disclosures List According
                                        Determining Meterial
223   Kesejahteraan Karyawan                                              to IDX ESG Metrics
                                        Topics
      Employee Welfare
                                                                    383   Daftar Pengungkapan
                                  336   Topik Material
231   Pengembangan                                                        Sesuai Indeks Standar
                                        Material Topics
      Kompetensi Karyawan                                                 SASB - Pembiayaan
      Employee Competency                                                 Konsumen
                                  346   Lembar Umpan Balik
      Development                                                         Disclosures List According
                                        Feedback Form
                                                                          to SASB Standard
243   Tempat Kerja dan                                                    Index - Customer
                                  347   Tanggapan terhadap
      Fasilitas yang Layak                                                Financing
                                        Umpan Balik Laporan
      Decent Work Place and
                                        Keberlanjutan Tahun
      Facilities                                                    384   IFRS S1 General
                                        Sebelumnya
                                                                          Requirements
                                        Response on Feedback
257   Safety Riding                                                       for Disclosure of
                                        to Previous Year’s
      Safety Riding                                                       Sustainability-related
                                        Sustainability Report
                                                                          Financial Information
                                                                          Content Index
                                  347   Verifikasi Tertulis dari
267   Memberdayakan                     Pihak Independen
                                                                          IFRS S1 General
      Masyarakat                        Written Verification from
                                                                          Requirements
      EMPOWERING THE SOCIETY                                              for Disclosure of
                                        Independent Party
                                                                          Sustainability-related
268   Pengembangan Sosial                                                 Financial Information
                                  348   Tautan SDGs dalam
      Kemasyarakatan                                                      Content Index
                                        Standar GRI
      Social and Community
                                        SDGs Cross Reference to
                                                                                                        PT Bussan Auto Finance




      Devopment                                                     389   IFRS S2 Climate-related
                                        GRI Index
                                                                          Disclosures Content
277   Dukungan Pendidikan                                                 Index
                                  365   Daftar Pengungkapan
      untuk Generasi Muda                                                 IFRS S2 Climate-related
                                        sesuai Indeks Standar
      Educational Support                                                 Disclosures Content
                                        GRI
      for the Youth                                                       Index
                                        List of Disclosure in
                                        Accordance with GRI
                                        Standards


                                                                                                          7
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                             POKOK-POKOK KINERJA KEBERLANJUTAN
                             SUSTAINABLE PERFORMANCE HIGHLIGHTS [POJK 2]



                                 Ikhtisar Ekonomi
                                 ECONOMIC HIGHLIGHTS



                             Jumlah Piutang Pembiayaan               Jumlah Pembiayaan Baru               Pendapatan
                             Total Financing Receivables             Total New Financing                  Revenues
                             [SEOJK B.1.a]                           [POJK 2.a.1]                         [SEOJK B.1.b] [POJK 2.a.2]




                             Rp     12,778.2                         Rp     11,459.2                      Rp     4,777.1
                             miliar / billion                        miliar / billion                     miliar / billion

                             2025                         12,778.1   2025                 11,459.2        2025                         4,777.1
                             2024                         12,559.1   2024                 11,050.5        2024                         4,685.1
                             2023                         12,839.8   2023                 10,994.3        2023                         4,568.9




                             Laba Bersih                                                      Jumlah Pemasok Lokal
                             Net Profit                                                       Total Local Supplier
                             [SEOJK B.1.c] [POJK 2.a.3]                                       [SEOJK B.1.e] [POJK 2.a.5]




                             Rp     413.5                                                     612
                             miliar / billion                                                 pemasok / suppliers

                             2025                         413.5                               2025                             612
                             2024                         303.7                               2024                             581
                             2023                         370.6                               2023                             627
2025 Sustainability Report
|




                             Total Pembiayaan                        Total Pembiayaan UMKM                Total Pembiayaan Kendaraan
                             Kendaraan Ramah Lingkungan              Total MSMEs Financing                Ramah Lingkungan dan UMKM
Laporan Keberlanjutan 2025




                             Total Green Vehicle Financing                                                Total Green Vehicle and
                             [SEOJK B.1.a] [POJK 2.a.4]                                                   MSMEs Financing



                             Rp     2,500.1                          Rp     1,709.8                       Rp     4,209.9
                             miliar / billion                        miliar / billion                     miliar / billion

                             2025                         2,500.1    2025                 1,709.8         2025                         4,209.9
                             2024                         1,670.6    2024                 2,073.4         2024                         3,744.1
                             2023                         992.5      2023                 2,551.5         2023                         3,543.9

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Jumlah Portofolio Kriteria            2025     18.3%        12.5%      30.9%
Kegiatan Usaha Berkelanjutan          2024     12.4%     15.5%       27.9%
Total Portfolio Criteria              2023     7.3% 18.7%           18.7%
for Sustainable Business Activities
                                        Pembiayaan Kendaraan Ramah Lingkungan | Green Vehicle Financing
                                        Pembiayaan UMKM | MSMEs Financing




Jumlah Agen Xtra BAF                  Jumlah Agen Aktif                           Jumlah Insentif
Total Xtra BAF Agents                 Total Active Agents                         Total Incentives



63,162                                4,111                                       Rp     66.7
orang / person                        orang / person                              miliar / billion

2025                        63,162    2025                           4,111        2025                            66.7
2024                        60,208    2024                           1,182        2024                            83.0
2023                        53,189    2023                           1,606        2023                            76.6




  Pekerja            Ibu Rumah         Mahasiswa             Karyawan             Tokoh                      Lainnya
  Lepas              Tangga            & pelajar             Employees            Masyarakat                 Others
  Freelancers        Housewives        College                                    Community
                                       students                                   Leader


  23.1%              10.1%             1.2%                  40.4%                3.0%                       22.2%

                    Jumlah Konsumen
                    Total Customer



                    822,232                       2025
                                                  2024
                                                                               822,232
                                                                               828,225
                    orang / people                2023                         860,153
                                                                                                                         PT Bussan Auto Finance




Konsumen Ritel - Laki-laki            Konsumen Ritel - Perempuan                  Konsumen Institusi
Retail Customer - Male                Retail Customer - Female                    Institutional Customers



460,963                               360,690                                     579
orang / person                        orang / person                              institusi / institutions

2025                        460,963   2025                           360,690      2025                            579
2024                        475,792   2024                           351,805      2024                            630
2023                        502,404   2023                           356,975      2023                            774
                                                                                                                           9
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                                                BAF Mobile Downloader                                        BAF Mobile User Terdaftar
                                                BAF Mobile Downloader                                        BAF Mobile Registered User




                                                1,579,251                                                    720,678
                                                downloader / downloader                                      user / users

                                                2025                        1,579,251                        2025                          720,678
                                                2024                        1,498,515                        2024                          488,391
                                                2023                        1,327,174                        2023                          414,522




                             Literasi Keuangan
                             Financial Literacy (2014-2025)




                                                Wilayah Cakupan                                              BAF PEKA
                                                Coverage Area                                                (Program Edukasi Keuangan Anda)


                                                77+                             5,400+
2025 Sustainability Report




                                                                                                             Penguatan literasi keuangan di
                                                                                                             seluruh Indonesia
                                                                                                             Empowering financial
                                                Lokasi*                         Peserta                      literacy across Indonesia
                                                Locations                       Participants
|
Laporan Keberlanjutan 2025




                              Pelajar     Ibu Rumah     Pelaku        Komunitas     Penyandang     Petani    Konsumen       Tenaga Keja   Masyarakat
                              Students    Tangga        UMKM          Communities   Disabilitas    Farmers   BAF            Indonesia     Public
                                          Housewives    MSMEs                       People with              BAF            Indonesian
                                                                                    Disabilities             Consumers      Migrant
                                                                                                                            Workers




   10
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  Ikhtisar Sosial
  SOCIAL HIGHLIGHTS [SEOJK B.3]


                 Jumlah Karyawan                                  Jumlah Kantor Jaringan
                 Total Employee                                   Total Office Network



                 9,407                                            254
                 Orang / People                                   Kantor Jaringan / Network Office

                 2025                     9,407                   2025                               254
                 2024                     9,319                   2024                               250
                 2023                     9,214                   2023                               245




Persentase BOC, BOD &              Persentase Karyawan            Persentase Karyawan
Associate Director Perempuan       Perempuan di Level             Perempuan di Level
Percentage of Female BOC,          Non-Senior Management          Senior Management
BOD & Associate Directors          Percentage of Female           Percentage of Female
                                   Employees at Non-Senior        Employees at Senior

6.3%
                                   Management Level               Management Level



2025                      6.3      22.9%                          21.1%
2024                     12.5
2023                     11.8      2025                    22.9   2025                               21.1
                                   2024                    22.8   2024                               22.8
                                   2023                    22.5   2023                               22.4




Survei Keterikatan Karyawan        Survei Kepuasan Pelanggan      Tingkat Penyelesaian
Employee Engagement Survey         Employee Satisfaction Survey   Keluhan Konsumen
                                                                  Customer Complaint

87                                 95.7%
                                                                  Settlement Rate



2025                     87        2025                    95.7   100%
2024                     86        2024                    94.3
                                                                                                            PT Bussan Auto Finance




2023                     84        2023                    90.8   2025                               100
                                                                  2024                               98
                                                                  2023                               99




                                                                                                            11
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                             Rata-rata Jam Pelatihan                    Rata-rata Jam                                   Rata-rata Jam
                             Average Training Hours                     Pelatihan - Laki-Laki                           Pelatihan - Perempuan
                                                                        Average Training Hours - Male                   Average Training Hours - Female

                             23.0                                       22.3                                            25.8
                             Jam/karyawan / Hour/Employee
                                                                        Jam/karyawan / Hour/Employee                    Jam/karyawan / Hour/Employee
                             2025                           23.0
                             2024                           20.5        2025                           22.3             2025                           25.8

                             2023                           19.4        2024                           20.0             2024                           22.7
                                                                        2023                           18.5             2023                           23.1




                             Biaya Pelatihan                            Biaya Pelatihan terhadap                        Dana CSR
                             Training Budget                            Biaya Gaji, Tunjangan,                          CSR Cost
                                                                        dan Pelatihan

                                    21.4                                                                                       4.4
                                                                        Training Budget to
                             Rp                                         Salary, Allowance
                                                                        and Training Expenses
                                                                                                                        Rp
                             miliar / billion                                                                           miliar / billion

                             2025
                             2024
                                                            21.4
                                                            24.9        3.3%                                            2025
                                                                                                                        2024
                                                                                                                                                       4.4
                                                                                                                                                       2.0
                             2023                           19.6                                                        2023                           2.1
                                                                        2025                           3.3
                                                                        2024                           4.0
                                                                        2023                           3.4
2025 Sustainability Report




                                                  Tingkat Kecelakaan di Jalan Raya
                                                  Road Accident Rate                          2025                                0.7


                                                  0.7%
                                                                                              2024                                0.7
                                                                                              2023                                0.8




                             Inisiatif Safety Riding tahun 2025
|




                             Safety Riding Initiatives in 2025
Laporan Keberlanjutan 2025




                               E-Learning       Safety Riding      Safety Riding    Safety Riding       Safety Riding          Awareness       Safety Riding
                               Safety Riding    Ambassador &       Dialogue/Talk    Quiz                Digital Flyer          Safety Riding   Month
                                                Safety Riding
                                                Coordinator



   12
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Physical & Emotional Health

BAF berupaya menciptakan kebugaran fisik dan           BAF strives to create physical and emotional well-
emosional karyawan serta meningkatkan produktivitas.   being while also increasing productivity.




Pojok Kayuh                Pojok Sehat                 Pojok Curhat                 Pojok Finansial
Paddle Corner              Health Corner               Confessing Corner            Financial Corner




BAF Club




                                                                                                             PT Bussan Auto Finance




   Music        E-sport        Yoga        Zumba       Poundfit        Tennis      Badminton        Futsal




                                                                                                             13
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                             BAF Caring for Children [POJK 2.c.a]
                             (2019-2025)




                                                 >134,000                                         >80
                                                 penerima manfaat                                 kota di Indonesia
                                                 beneficiaries                                    cities in Indonesia



                             Melalui BAF Caring for Children, kami terus              Through BAF Caring for Children, we continue to
                             meningkatkan kualitas hidup dan pendidikan               improve the quality of life and education of children
                             anak-anak di seluruh Indonesia, sekaligus sebagai        throughout Indonesia, as a concrete manifestation of
                             wujud nyata dukungan kami terhadap Sustainable           our support for the Sustainable Development Goals
                             Development Goals (SDGs).                                (SDGs).




                             Penerima Manfaat BAF Caring for Children
                             BAF Caring for Children Beneficiaries


                             BAF Anniversary,              Program                    BAF                               BAF
                             BAF Ramadhan &                Orang Tua Asuh             United for Care                   Lions Run
                             BAF Year End                  Foster Parent Program

                             Bantuan dalam bidang          Program untuk              Berbagi kebahagiaan               Kegiatan amal
                             pendidikan, pakaian/          membantu kebutuhan         dengan anak-anak di               untuk berbagi dan
                             makanan, kesehatan dan        pendidikan anak-anak       yayasan.                          mengumpulkan
                             donasi lainnya untuk          sekolah dasar (SD) di                                        donasi bagi anak-anak
                             anak-anak Indonesia.          daerah pedesaan.           Sharing happiness with            Indonesia.
                                                                                      children at foundation.
2025 Sustainability Report




                             Assistance in education,      A program to help with                                       Charity to share and
                             clothing/food, health         the educational needs                                        collect donation for
                             and other donations for       of elementary school                                         Indonesian children.
                             Indonesian children.          children in rural areas.



                             ±  20,929                     ±  5,207                   ±  3,232                          ±  104,154
                             anak / childrens              anak / childrens           anak / childrens                  anak / childrens
|
Laporan Keberlanjutan 2025




   14
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     Ikhtisar Lingkungan
     ENVIRONTMENT HIGHLIGHTS


                        Total Emisi (Cakupan 1, 2, dan 3)                   Pengurangan Emisi/Emisi yang dihindari*
                        Total Emission (Scope 1, 2, and 3)                  Emission Reduction/Avoided Emission
                                                                            [SEOJK B.2.b] [POJK 2.b.2]




                        299,622.8                                           1,048.93
                        Ton CO2e                                            Ton CO2e

                        2025                        299,622.8               2025                         1,048.93
                        2024                        310,174.1               2024                         2,851.10
                        2023                        301,191.6               2023                         3,168.61




Cakupan 1                                   Cakupan 2                                   Cakupan 3
Scope 1                                     Scope 2                                     Scope 3



920.3                                       6,321.3                                     292,381.2
Ton CO2e                                    Ton CO2e                                    Ton CO2e

2025                           920.3        2025                         6,321.3        2025                        292,381.2
2024                           921.6        2024                         6,610.3        2024                        302,871.0
2023                           833.0        2023                         6,047.9        2023                        294,375.5




Konsumsi Energi                             Konsumsi Listrik                            Penggunaan Kertas
Energy Consumption                          Electricity Consumption                     Paper Usage
[SEOJK B.2.a] [POJK 2.b.1]                                                              [SEOJK B.2.c]


41,659                                      7,018,055                                   61,340
GJ                                          kWh                                         rim / ream


2025                           41,659       2025                         7,018,055      2025                        61,340
2024                           43,115       2024                         7,367,030      2024                        65,071
2023                           39,674       2023                         6,780,896      2023                        60,786
                                                                                                                                PT Bussan Auto Finance




Catatan:                                                          Note:
*) Berdasarkan estimasi penyerapan CO2 dari program penghijauan   *) Based on CO2 absorption estimates from the BAF ECO Move
    BAF ECO Move (2021-2025)                                          greening program (2021-2025)




                                                                                                                                15
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                             Bahan Bakar Minyak                                  Penggunaan Air                            Limbah
                             Gasoline                                            Water Consumption                         Waste [POJK 2.b.3]



                             407,842                                             54,916                                    43,666.1
                             liter / litre                                       m3                                        kg

                             2025                             407,842            2025                       54,916         2025                             43,666.1
                             2024                             416,027            2024                       47,095         2024                             49,456.8
                             2023                             375,949            2023                       46,174         2023                             37,512.0




                                                     Biaya Lingkungan Hidup*                      Catatan:
                                                                                                  *) Terdiri dari pergantian/pembelian unit AC yang ramah energi,
                                                     Environmental Budget
                                                                                                      pergantian mini PC, solar panel, EV, Charger, PJU tenaga
                                                     [SEOJK F.4]
                                                                                                      surya, mobil listrik, penghancur kertas, genset portable, mesin
                                                                                                      penghancur kertas. Peningkatan signifikan dikarenakan


                                                            4.2
                                                                                                      banyaknya pembelian pada mini PC untuk menunjang kegiatan
                                                     Rp                                               operasional.

                                                     miliar / billion                             Note:
                                                                                                  *) Consists of replacement/purchase of energy-friendly AC units,
                                                     2025                               4.2           replacement of mini PCs, solar panels, EVs, Chargers, solar-
                                                                                                      powered street lights, electric cars, paper shredders, portable
                                                     2024                               14.4
                                                                                                      generators, paper shredders. Significant increase due to the large
                                                     2023                               3.9           number of purchases of mini PCs to support operational activities.




                             BAF ECO Move
                             [SEOJK B.2.d] [POJK 2.b.4]
2025 Sustainability Report




                             Donasi                                Keterlibatan                   Keterlibatan                         Jumlah
                             Penanaman Pohon                       Konsumen                       Karyawan                             Kota
                             Tree Planting                         Customer                       Employee                             Total
                             Donation                              Engagement                     Engagement                           Cities



                             21,000                                39,446                         886                                  3
|




                               2021-2025: >176.000                      2021-2025: >408,000            2021-2025: >2,611                 2021-2025: >26
Laporan Keberlanjutan 2025




                             Jumlah Luasan Lahan                                                                           Estimasi Emisi CO2 yang Diserap
                             Total Land Area                                                                               Estimated CO2 Emission Absorbed
                             2023-2025                                                                                     2021-2025 [SEOJK B.2.b] [POJK 2.b.2]
                                                                   2025                        3,650


                             16.838 m²                                                                                     70 ton CO e
                                                                   2024                        8,188
                                                                   2023                        5,000
                                                                                                                                                    2



   16
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Inisiatif Operasi Hijau
Green Operations Initiatives


         Penggunaan                    Pengaturan                  Penggunaan Lampu
         Lampu LED                     Penerangan per Zona         Sensor Gerak dan Timer
         Use of LED Lamps              Lighting Settings           Use of Motion Sensor
                                       per Zone                    Lights and Timers



         Pengaturan Waktu Pendingin    Pengaturan Suhu             Pengaturan Jam
         Ruangan dan Maintenance       Pendingin Ruangan           Operasional Lift
         Air Conditioning and          Air Conditioning            Elevator Operating
         Maintenance Time Settings     Temperature Settings        Hours Settings



         Penggantian PC                Green Campaign untuk        Kampanye Pemilahan
         dengan Laptop                 Meningkatkan Kesadaran      Sampah di Kantor Pusat
         Replacing PCs                 Green Campaign              Waste Sorting Campaign
         with Laptops                  to Raise Awareness          at Head Office



         Pengurangan Penggunaan        Penataan Ulang              Pengoptimalan
         Botol atau Kemasan Plastik    Ruang Kerja                 Telekonferensi
         Reducing the Use of Plastic   Rearranging                 Optimizing
         Bottles or Packaging          Workspaces                  Teleconferencing



         Penggunaan                    Pembatasan                  Daur Ulang Air
         Panel Surya                   Penggunaan Kertas           Water Recycling
         Use of Solar Panels           Limiting the Use of Paper




                                                                                            PT Bussan Auto Finance




                                                                                            17
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                                 Ikhtisar Tata Kelola
                                 GOVERNANCE HIGHLIGHTS




                             Pejabat Pelindung Data                            Pembentukan Fungsi                                  Sustainable Finance
                             Pribadi (PPDP) atau Data                          Perlindungan Konsumen                               Task Force
                             Protection Officer (DPO)                          dan Masyarakat                                      Sustainable Finance
                             Personal Data Protection Officer                  Establishment of Consumer                           Task Force
                             (PPDP) or Data Protection                         and Community Protection
                             Officer (DPO)                                     Function




                                                     Sustainable Finance                                                               Implementasi Sistem
                                                     Guideline                                                                         Manajemen Keamanan
                                                     Sustainable Finance                                                               Informasi ISO 27001
                                                     Guideline                                                                         Implementation of ISO
                                                                                                                                       27001 Information Security
                                                                                                                                       Management System




                                                     Whistleblowing System
                                                     Whistleblowing System



                                                     0       significant fraud incident*
                                                             significant fraud incidents*                100%                 Partisipasi karyawan pada
                                                                                                                              pelatihan anti-fraud
                                                                                                                              Employee participation in
                                                                                                                              anti-fraud training
2025 Sustainability Report




                             *   significant fraud tergolong fraud yang melebihi Rp7 miliar / significant fraud is classified as fraud exceeding Rp7 billion




                                                                                                                                   Financed
                             100%                                              100%                                                Emission
                             karyawan telah mengikuti                          karyawan telah mengikuti                            Pengungkapan emisi GRK
                             pelatihan praktik anti korupsi,                   e-Learning ISO 27001 on                             dari aktivitas pembiayaan
                             balas jasa (kickbacks), fraud,                    Information & Cyber Security                        dan investasi yang didukung
|




                             suap dan/atau gratifikasi                         Awareness pada Maret-April                          oleh komitmen keanggotaan
                             melalui materi Compliance &                       2025.                                               dalam Partnership for Carbon
Laporan Keberlanjutan 2025




                             APU PPT PPPSPM Test (CAMP                         employee has participated                           Accounting Financials (PCAF).
                             Test) pada September 2025.                        in ISO 27001 e-Learning on                          GHG emissions disclosure from
                             employee has participated in                      Information & Cyber Security                        financing and investment
                             anti-corruption, kickbacks, fraud,                Awareness in March-April 2025.                      activities, supported by the
                             bribery and/or gratification                                                                          Company’s commitment as a
                             practice training through                                                                             member of the Partnership for
                             Compliance & APU PPT PPPSPM                                                                           Carbon Accounting Financials
                             Test (CAMP Test) materials in                                                                         (PCAF).
                             September 2025.



   18
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PT Bussan Auto Finance




                         19
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                             PENGHARGAAN & PENGAKUAN
                             AWARDS AND RECOGNITION
2025 Sustainability Report




                             Sepanjang tahun 2025, Perseroan menerima berbagai        Throughout 2025, the Company received various
                             penghargaan dari lembaga nasional dan internasional      awards from national and international institutions
                             di bidang keberlanjutan, tata kelola, inovasi digital,   in sustainability, governance, digital innovation, and
                             serta pengembangan sumber daya manusia.                  human capital development. These recognitions reflect
                             Penghargaan ini mencerminkan komitmen Perseroan          the Company’s commitment to exercise responsible
                             dalam menerapkan praktik bisnis yang bertanggung         and sustainable business practices.
                             jawab dan berkelanjutan.
|




                             Pengakuan tersebut semakin memperkuat upaya              Such recognition further strengthens the Company’s
Laporan Keberlanjutan 2025




                             Perseroan untuk terus menciptakan nilai jangka           attempts to consistently create long-term value for all
                             panjang bagi seluruh pemangku kepentingan melalui        stakeholders through sustainable performance.
                             kinerja yang berkelanjutan.




   20
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     Marketing & Brand                           11   7th Indonesia Best Financial Awards 2025
     MARKETING & BRAND
                                                 12   Top 20 Financial Institution 2025

                                                 13   Indonesia Best CMO Awards 2025
1    Top Brand Award 2025
                                                 14   Indonesia Best Customer Service Quality
2    Indonesia Public Relation Awards 2025
                                                      Award 2025
3    Indonesia Top Digital PR Award 2025
                                                 15   Disway Award 2025
                                                      Anugerah Brand Populer Indonesia
4    OMNI Brands of the Year 2025
                                                 16   Indonesia Best Brand Award 2025
5    7th Indonesia Top Digital Public Relation
     Award 2025

6    No. 1 Best in Awards 2025
                                                      Digital
                                                                                                    PT Bussan Auto Finance




7    Indonesia Brand Excellence                       DIGITAL
     in Customer Value 2025

8    21st Multifinance Award 2025                17   Indonesia Digital Innovation Awards 2025

9    Indonesia Best Multifinance Awards 2025     18   7th Top Digital Corporate Brand Award 2025

10   Indonesia Most Reputable Companies          19   Indonesia Digital Sustainability Award 2025
     Awards 2025
                                                 20   Indonesia Digital Popular Brand Award 2025
                                                                                                    21
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                                  Sustainability                                   Leadership
                                  SUSTAINABILITY                                   LEADERSHIP
2025 Sustainability Report




                             21   Indonesia Human Capital Awards 2025         27   Indonesia Financial Top Leader Awards
                                                                                   2025
                             22   Indonesia Excellence GCG Awards 2025
                                                                              28   Indonesia Top Financial Woman Leaders
                             23   Innovative Future Finance Awards 2025            2025

                             24   Indonesia Best Employee Engagement          29   The Most Outstanding Women 2025
                                  and Well-Being 2025
                                                                              30   Indonesia CEO Excellence Awards 2025
                             25   Indonesia Best Workplace Awards 2025
|
Laporan Keberlanjutan 2025




                             26   Indonesia Service Climate Excellence 2025




   22
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PERISTIWA PENTING
SIGNIFICANT EVENTS




     Safety Riding Dialogue             Sepanjang tahun 2025, Perseroan rutin
     SAFETY RIDING DIALOGUE             menyelenggarakan safety riding dialogue pada
                                        setiap hari Senin untuk meningkatkan kesadaran
                                        dan pengetahuan karyawan mengenai bagaimana
                                        cara berkendara yang baik guna menghindari risiko
                                        kecelakaan di jalan raya.

                                        In 2025, the Company regularly holds safety riding
                                        dialogues every Monday to increase employee
                                        awareness and knowledge on safety riding and road
                                        accidents risk.




     Mini-Medical Check Up (MCU)        Sepanjang tahun 2025, Perseroan rutin melaksanakan
     MINI-MEDICAL CHECK-UP (MCU)        kegiatan Mini MCU kepada seluruh karyawan setiap
                                        hari Senin.

                                        In 2025, the Company regularly provides Mini-MCU
                                        for all employees every Monday.
                                                                                             PT Bussan Auto Finance




     BAF Jadi Salah Satu Pembeli        Perseroan menjadi salah satu pembeli pertama
                                        dengan membeli 7.000 ton CO2e karbon.
     Perdana Perdagangan
     Internasional IDXCarbon            The Company became an initial buyers, purchasing
     BAF BECOMES AN INITIAL BUYERS OF   7,000 tons of CO2e carbon.
     IDXCARBON INTERNATIONAL TRADING




                                                                                             23
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                             Peluncuran Kegiatan Physical &      Di bulan Maret 2025, Perseroan kembali meluncurkan
                                                                 program Fit for Growth (FFG) yang berfokus pada
                             Emotional Health (PNE)
                                                                 kebugaran fisik dan emosional. Beberapa kegiatannya
                             LAUNCH OF PHYSICAL & EMOTIONAL
                                                                 adalah Pojok Kayuh, Pojok Sehat, Pojok Curhat, dan
                             HEALTH (PNE) ACTIVITIES
                                                                 Pojok Finansial.

                                                                 In March 2025, the Company relaunched the Fit for
                                                                 Growth (FFG) program, which focuses on physical and
                                                                 emotional wellness. Some of the activities include
                                                                 the Paddle Corner, Health Corner, Chat Corner, and
                                                                 Financial Corner.




                             Safety Riding Month                 Untuk menumbuhkan kesadaran dalam berkendara,
                             SAFETY RIDING MONTH                 selama bulan Maret 2025, Perseroan melaksanakan
                                                                 program Safety Riding Month. Beberapa kegiatannya
                                                                 antara lain Safety Mindset Talkshow, Safety Gear
                                                                 Photo Competition, Safety Riding Weekly Quiz, dan
                                                                 Pojok #SiapSelamat.

                                                                 To raise awareness on riding, the Company organized
                                                                 Safety Riding Month program throughout March
                                                                 2025. The activities include Safety Mindset Talkshow,
2025 Sustainability Report




                                                                 Safety Gear Photo Competition, Safety Riding Weekly
                                                                 Quiz, and #SiapSelamat Corner.
|
Laporan Keberlanjutan 2025




                             CSR Ramadan –                       CSR Ramadan 2025 kembali diselenggarakan melalui
                                                                 program BAF Nutri-Kids dengan menjangkau 3 daerah
                             BAF Nutri-Kids 2025
                                                                 dan lebih dari 1.000 penerima manfaat.
                             RAMADAN CSR – BAF NUTRI-KIDS 2025
                                                                 The 2025 Ramadan CSR program was again held
                                                                 through the BAF Nutri-Kids program, reaching three
                                                                 regions and more than 1,000 beneficiaries.




   24
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Literasi Keuangan – Pekanbaru    Perseroan menyelenggarakan kegiatan edukasi dan
FINANCIAL LITERACY – PEKANBARU   literasi keuangan BAF PEKA dihadiri oleh 96 pelaku
                                 UMKM.

                                 The Company held financial education and literacy
                                 event, BAF PEKA, attended by 96 MSMEs.




E-Learning Sustainable Finance   Perseroan kembali meluncurkan modul pembelajaran
                                 bertemakan “Perubahan Iklim” yang mewajibkan
“Perubahan Iklim” untuk
                                 karyawan Non-Field untuk menyelesaikan modul
Karyawan Non-Field               tersebut.
SUSTAINABLE FINANCE E-LEARNING
“CLIMATE CHANGE” FOR NON-FIELD   The Company launched another learning module
EMPLOYEES                        on the theme “Climate Change,” requiring non-field
                                 employees to complete the module.




BAF ECO Move 2025                Gerakan penghijauan melalui BAF ECO Move 2025
BAF ECO MOVE 2025                kembali dilaksanakan. Perseroan bekerja sama
                                 dengan LindungiHutan untuk menanam lebih
                                 dari 21.000 bibit mangrove di 3 lokasi ekosistem
                                 mangrove di Indonesia.

                                 The reforestation movement, BAF ECO Move 2025
                                 was presented. The Company was collaborating with
                                                                                       PT Bussan Auto Finance




                                 LindungiHutan to plant more than 21,000 mangrove
                                 seedlings in 3 (three) mangrove ecosystem locations
                                 in Indonesia.




                                                                                       25
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                             Optivate Award 2025              Optivate Award kembali diadakan pada tahun 2025
                             OPTIVATE AWARD 2025              untuk memberi kesempatan kepada seluruh karyawan
                                                              dalam mengajukan ide atau inovasi baru yang
                                                              dapat meningkatkan dan mengoptimalkan kinerja
                                                              operasional Perseroan.

                                                              Optivate Award was held in 2025 to provide all
                                                              employees with the opportunity to submit new
                                                              ideas or innovations to improve and optimize the
                                                              Company’s operational performance.




                             Literasi Keuangan – Lampung      Perseroan menyelenggarakan kegiatan edukasi dan
                             FINANCIAL LITERACY – LAMPUNG     literasi keuangan BAF PEKA dihadiri oleh 86 pelaku
                                                              UMKM dan calon Tenaga Kerja Indonesia (TKI).

                                                              The Company held financial education and literacy
                                                              event, BAF PEKA, attended by 86 MSMEs and
                                                              Indonesian Migrant Workers (TKI) candidates.
2025 Sustainability Report




                             Bimbingan Teknis Taksonomi       Perseroan berinisiatif untuk mengadakan bimbingan
                                                              teknis dan capacity building terkait dengan TKBI
                             Keuangan Berkelanjutan
                                                              secara daring, yang mana Otoritas Jasa Keuangan
                             Indonesia (TKBI)
|




                                                              (OJK) menjadi narasumber tersebut.
                             TECHNICAL GUIDANCE ON
Laporan Keberlanjutan 2025




                             INDONESIAN SUSTAINABLE FINANCE   The Company implemented the initiative to conduct
                             TAXONOMY (TKBI)                  online technical guidance and capacity building
                                                              related to TKBI, with Financial Services Authority
                                                              (OJK) as the speaker.




   26
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Literasi Keuangan – Gorontalo        Perseroan menyelenggarakan kegiatan edukasi dan
FINANCIAL LITERACY – GORONTALO       literasi keuangan BAF PEKA dihadiri oleh 97 pelaku
                                     UMKM.

                                     The Company held financial education and literacy
                                     event, BAF PEKA, attended by 97 MSMEs.




Sustainability Months                Perseroan melanjutkan program Sustainability
                                     Months 2025 bertajuk “We Own Our Waste” yang
2025 – Waste
                                     dimulai pada bulan Agustus hingga Desember
SUSTAINABILITY MONTHS 2025 – WASTE
                                     2025. Beberapa kegiatan yang diadakan meliputi
                                     workshop, seminar, morning activity sharing session,
                                     seminar untuk Dewan Komisaris, Direksi, dan Senior
                                     Management, serta e-learning kepada seluruh
                                     karyawan.

                                     The Company continued Sustainability Months 2025
                                     program, with title “We Own Our Waste,” which was
                                     carried out from August to December 2025. Several
                                     activities were held, including workshops, seminars,
                                     morning activity sharing sessions, seminars for the
                                     Board of Commissioners, Board of Directors, and
                                     Senior Management, and e-learning for all employees.




Literasi Keuangan- Bengkulu          Perseroan menyelenggarakan kegiatan edukasi dan
                                                                                            PT Bussan Auto Finance




FINANCIAL LITERACY - BENGKULU        literasi keuangan BAF PEKA dihadiri oleh 130 pelaku
                                     UMKM.

                                     The Company held financial education and literacy
                                     event, BAF PEKA, attended by 130 MSMEs.




                                                                                            27
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                             Morning Activity Sharing           Pada periode Sustainability Months 2025, beberapa
                                                                karyawan berbagi insights mengenai sampah
                             Session – Sampah Makanan
                                                                makanan di setiap lantai di kantor pusat.
                             MORNING ACTIVITY SHARING SESSION
                             – FOOD WASTE
                                                                During the Sustainability Months 2025, employees
                                                                shared insights regarding food waste on each floor at
                                                                the Head Office.




                             Morning Activity Sharing           Pada periode Sustainability Months 2025, beberapa
                                                                karyawan berbagi insights mengenai sampah plastik
                             Session – Sampah Plastik
                                                                di setiap lantai di kantor pusat.
                             MORNING ACTIVITY SHARING SESSION
                             – FOOD WASTE
                                                                During the Sustainability Months 2025, employees
                                                                shared insights regarding food waste on each floor at
                                                                the Head Office.
2025 Sustainability Report




                             Workshop “Mengenal &               Workshop komprehensif kembali diadakan dalam
                                                                Sustainability Months 2025. Pada workshop kali ini,
                             Mengolah Sampah Makanan
                                                                21 karyawan terpilih mendapatkan pemahaman
                             dengan Composting”                 mendalam mengenai sampah makanan dan cara
                             WORKSHOP “UNDERSTANDING &          mengolahnya.
                             PROCESSING FOOD WASTE WITH
|




                             COMPOSTING”                        This comprehensive workshop was held during
                                                                Sustainability Months 2025. In this workshop, 21
Laporan Keberlanjutan 2025




                                                                selected employees gained an in-depth understanding
                                                                of food waste and how to process the waste.




   28
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Pelatihan “Climate Risk                 Pelatihan ini diadakan secara langsung di kantor
                                        pusat Perseroan dengan total peserta sebanyak 11
Management and Scenario
                                        peserta yang berasal dari divisi Corporate Planning &
Analysis (CRMS) & Transition            Secretary, Risk Management & Compliance, Corporate
Planning”                               Accounting, dan Corporate Legal & Litigation.
“CLIMATE RISK MANAGEMENT AND
SCENARIO ANALYSIS (CRMS) &              This training was held onsite at the Company’s
TRANSITION PLANNING” TRAINING           head office with total 11 participants from the
                                        Corporate Planning & Secretary, Risk Management
                                        & Compliance, Corporate Accounting, and Corporate
                                        Legal & Litigation divisions.




Seminar “Sampah Kita                    Dalam periode Sustainability Months 2025, seminar
                                        bertemakan keberlanjutan kembali diselenggarakan
Tanggung Jawab Siapa?”
                                        yang dihadiri oleh 301 karyawan, baik secara
SEMINAR “WHOSE RESPONSIBILITY IS
                                        langsung maupun daring.
OUR WASTE?”
                                        During the Sustainability Months 2025 period, a
                                        sustainability-themed seminar was held, attended by
                                        301 employees, both onsite and online.




BAF Lions Run 2025 –                    BAF Lions Run 2025, yang mengusung tema “Run for
                                        Children”, diikuti oleh lebih dari 3.500 pelari secara
Run for Children
                                        offline dan lebih dari 6.000 pelari secara virtual.
BAF LIONS RUN 2025 – RUN FOR CHILDREN
                                                                                                 PT Bussan Auto Finance




                                        BAF Lions Run 2025, with theme “Run for Children,”
                                        participated by over 3,500 offline runners and 6,000
                                        virtual runners.




                                                                                                 29
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                             Literasi Keuangan – Kupang      Perseroan menyelenggarakan kegiatan edukasi dan
                             FINANCIAL LITERACY – KUPANG     literasi keuangan BAF PEKA dihadiri oleh 85 pelaku
                                                             UMKM.

                                                             The Company held financial education and literacy
                                                             event, BAF PEKA, attended by 85 MSMEs.




                             BAF 28th Anniversary 2025:      Sebagai perayaan Hari Ulang Tahun Perseroan ke-28,
                                                             Perseroan melaksanakan kegiatan CSR BAF United for
                             BAF United for Care
                                                             Care. Pelaksanaan CSR ini berlangsung selama 3 hari
                             BAF 28 TH ANNIVERSARY 2025:
                                                             di 28 kota dengan lebih dari 1.000 penerima manfaat.
                             BAF UNITED FOR CARE
                                                             To celebrate the Company’s 28th anniversary, the
                                                             Company held CSR activity, BAF United for Care. This
                                                             CSR program was carried out in three days in 28 cities,
                                                             reaching more than 1,000 beneficiaries.
2025 Sustainability Report




                             Literasi Keuangan – Makassar    Perseroan menyelenggarakan kegiatan edukasi dan
                             FINANCIAL LITERACY – MAKASSAR   literasi keuangan BAF PEKA dihadiri oleh 56 pelaku
                                                             UMKM.

                                                             The Company held financial education and literacy
|




                                                             event, BAF PEKA, attended by 56 MSMEs.
Laporan Keberlanjutan 2025




   30
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Pelatihan “Climate Transition         Seminar yang dihadiri oleh Dewan Komisaris, Direksi,
                                      dan Senior Management ini mengulas mengenai
Plan: Strategic Direction for
                                      isu risiko perubahan iklim, penerapan International
Leadership in the IFRS S2 Era”        Financial Reporting Standards - IFRS S1 & S2, dan isu-
“CLIMATE TRANSITION PLAN:             isu keberlanjutan secara global.
STRATEGIC DIRECTION FOR
LEADERSHIP IN IFRS S2 ERA” TRAINING   The seminar, attended by Board of Commissioners,
                                      Board of Directors, and Senior Management,
                                      discussing climate change risk issues, implementation
                                      of International Financial Reporting Standards (IFRS
                                      S1 & S2), and global sustainability issues.




Program MCU untuk                     Perseroan kembali melaksanakan kegiatan MCU
                                      kepada Karyawan level Department Head, Senior
Karyawan Tertentu
                                      Management, Associate Director, dan Direksi. Tidak
MCU PROGRAM FOR SELECTED EMPLOYEES
                                      hanya mendapatkan hasilnya, karyawan juga
                                      berkesempatan untuk konsultasi dengan dokter
                                      mengenai langkah yang harus dilakukan apabila
                                      hasilnya kurang baik.

                                      The Company held another MCU activities for
                                      employees at Department Head, Senior Management,
                                      Associate Director, and Board levels. The employees
                                      does not only receive the results, but also had the
                                      opportunity to consult with a doctor about steps to
                                      take if the results are unfavourable.                    PT Bussan Auto Finance




Program Orang Tua Asuh                Perseroan melanjutkan Program Orang Tua Asuh
FOSTER PARENT PROGRAM                 bekerja sama dengan Gerakan Nasional Orang Tua
                                      Asuh (GNOTA) untuk mendukung pendidikan 820
                                      anak di Maluku di 15 Sekolah Dasar.

                                      The Company continued Foster Parent Program in
                                      collaboration with National Foster Parent Movement
                                      (GNOTA) to support education of 820 children in
                                      Maluku at 15 elementary schools.
                                                                                               31
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                             BAF Peduli – Banjir Sumatera      Sebagai rasa kepedulian terhadap sesama, Perseroan
                             BAF CARES – SUMATRA FLOODS        berinisiatif untuk memberikan donasi bagi warga
                                                               terdampak banjir dan tanah longsor di Aceh,
                                                               Sumatera Utara, dan Sumatera Barat.

                                                               As a means of care to others, the Company conducted
                                                               an initiative to provide donations to people affected
                                                               by floods and landslides in Aceh, North Sumatra, and
                                                               West Sumatra.




                             Literasi Keuangan – Pontianak     Perseroan menyelenggarakan kegiatan edukasi dan
                             FINANCIAL LITERACY – PONTIANAK    literasi keuangan BAF PEKA dihadiri oleh 690 peserta
                                                               penyandang disabilitas.

                                                               The Company held financial education and literacy
                                                               event, BAF PEKA, attended by 690 participants with
                                                               disabilities.
2025 Sustainability Report




                             Seminar “Green Office Dimulai     Masih dalam periode Sustainability Months 2025,
                                                               seminar kali ini bertujuan untuk memberikan
                             dari Pilah-Pilih Sampah”
                                                               kesadaran karyawan bahwa penerapan Green Office
                             “GREEN OFFICE STARTS WITH WASTE
                                                               dapat dilakukan dengan langkah sederhana, salah
                             SORTING” SEMINAR
|




                                                               satunya adalah memilah sampah sesuai jenisnya.
Laporan Keberlanjutan 2025




                                                               Within the Sustainability Months 2025 period, this
                                                               seminar aims to raise employee awareness that
                                                               implementation of Green Office can be done with
                                                               simple measures, including waste classification
                                                               according to type.




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CSR Akhir Tahun –                  Menutup akhir tahun 2025, Perseroan menggelar
                                   kegiatan sosial kepada lebih dari 1.000 penerima
Bingkisan Akhir Tahun
                                   manfaat di berbagai yayasan dan panti asuhan.
YEAR-END CSR – END-OF-YEAR GIFTS
                                   To close 2025, the Company held social activities for
                                   more than 1,000 beneficiaries at various foundations
                                   and orphanages.




E-Learning Sustainable Finance     Perseroan kembali meluncurkan modul pembelajaran
                                   bertemakan “Perubahan Iklim” yang mewajibkan
“Perubahan Iklim” untuk
                                   karyawan lapangan untuk menyelesaikan modul
Karyawan Field                     tersebut.
SUSTAINABLE FINANCE E-LEARNING
“CLIMATE CHANGE” FOR FIELD         The Company launched another learning module with
EMPLOYEES                          theme “Climate Change,” requiring field employees to
                                   complete the module.




BAF Gabung Anggota UN Global       Perseroan secara resmi bergabung sebagai anggota
                                   UN Global Compact Network Indonesia (IGCN)
Compact Network Indonesia
                                   yang menandai komitmen dalam memperkuat
BAF JOINS UN GLOBAL COMPACT
                                   integrasi prinsip keberlanjutan dan praktik bisnis yang
NETWORK INDONESIA
                                   bertanggung jawab ke dalam strategi korporasi serta
                                   operasional perusahaan.

                                   The Company officially joined UN Global
                                                                                             PT Bussan Auto Finance




                                   Compact Network Indonesia (IGCN), indicating
                                   the commitment to strengthen integration of
                                   sustainability principles and responsible business
                                   practices into corporate strategy and operations.




                                                                                             33
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     Laporan Keberlanjutan 2025   |   2025 Sustainability Report




34
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LAPORAN
MANAJEMEN
MANAGEMENT REPORT




Rise Up dimulai dari setiap peran yang
bergerak selaras, memperkuat tata kelola
dan kapasitas untuk menghadirkan
keputusan bisnis yang lebih terintegrasi
dan berkelanjutan.
                                           PT.Bussan Auto Finance




Rise Up begins with every role moving in
harmony, strengthening governance and
capacity to deliver more integrated and
sustainable business decisions.




                                           35
Page 36
2025 Sustainability Report
|
Laporan Keberlanjutan 2025




                             Toshiyuki Kojima
                             Presiden Komisaris
   36                        President Commissioner
Page 37
                  LAPORAN DEWAN KOMISARIS
                  REPORT FROM THE BOARD OF COMMISSIONERS




                 D
                                   ewan Komisaris terus mendukung penuh upaya Direksi dalam
                                   memperkuat integrasi keberlanjutan ke dalam strategi, tata kelola,
                                   dan manajemen risiko Perseroan guna memastikan pertumbuhan
                                   yang tangguh, berdaya tahan, dan berkelanjutan.



                  The Board of Commissioners fully supports the Management’s efforts to strengthen
                  the integration of sustainability into the Company’s strategy, governance, and risk
                  management to ensure resilient and sustainable growth.




Dewan Komisaris menilai bahwa sepanjang tahun         Board of Commissioners assessed that throughout
2025 Direksi telah menunjukkan komitmen dan upaya     2025 the Board of Directors has demonstrated
yang konsisten dalam mengintegrasikan prinsip         consistent commitment and efforts in integrating
keberlanjutan ke dalam strategi dan operasional       sustainability principles into the Company’s
Perseroan, sejalan dengan sustainability framework    strategy and operations, in line with the Company’s
Perseroan yang telah disepakati bersama Dewan         sustainability framework that as agreed altogether
Komisaris.                                            with the Board of Commissioners.



         Pengawasan atas Penerapan                             Supervision on Sustainability
         Strategi Keberlanjutan                                Strategy Implementation
Dalam pelaksanaan strategi keberlanjutan, Direksi     In implementing the sustainability strategy, the
telah mengarahkan organisasi untuk memperkuat         Board of Directors has managed the organization
efisiensi operasional, mendorong transformasi         to strengthen operational efficiency, encourage
digital yang bertanggung jawab, serta memperluas      responsible digital transformation, and expand
pembiayaan yang mendukung inklusi keuangan.           financing that supports financial inclusion. The Board
Dewan Komisaris mencermati bahwa inisiatif tersebut   of Commissioners observed that these initiatives were
dijalankan dengan pendekatan yang terukur dan         implemented with a measurable approach and aligned
                                                                                                               PT.Bussan Auto Finance




selaras dengan Rencana Aksi Keuangan Berkelanjutan    with Sustainable Finance Action Plan (RAKB), and
(RAKB), serta didukung oleh indikator kinerja yang    supported by relevant performance indicators.
relevan.

Selain itu, Dewan Komisaris juga memastikan bahwa     Furthermore, the Board of Commissioners also
Direksi telah melaksanakan strategi keberlanjutan     ensured that the Board of Directors has implemented
dengan penuh transparansi dan akuntabilitas. Pada     sustainability strategy with full transparency and
tahun 2025, Dewan Komisaris menyetujui laporan        accountability. In 2025, the Board of Commissioners
RAKB untuk tahun buku 2026 sebagai bagian             approved RAKB report for fiscal year 2026 as part of


                                                                                                               37
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                             dari Laporan Rencana Bisnis Tahunan, yang telah         the Annual Business Plan Report, which was submitted
                             disampaikan kepada OJK. Hal ini mencerminkan            to Financial Services Authority (OJK). This reflects
                             komitmen kuat manajemen dalam mematuhi regulasi         management’s strong commitment to comply
                             yang berlaku dan mendukung inisiatif keberlanjutan      with prevailing regulations and support ongoing
                             yang berkesinambungan.                                  sustainability initiatives.

                             Dewan Komisaris juga mengapresiasi langkah              The Board of Commissioners also appreciated the Board
                             Direksi dalam membangun kapasitas internal dan          of Directors’ efforts to build internal capacity and raise
                             meningkatkan kesadaran seluruh insan Perseroan          awareness regarding sustainability issues throughout
                             terhadap isu keberlanjutan sepanjang tahun 2025.        2025. This approach reflects the understanding that
                             Pendekatan ini mencerminkan pemahaman bahwa             the success of the sustainability strategy is highly
                             keberhasilan strategi keberlanjutan sangat ditentukan   determined by the organization’s overall readiness,
                             oleh kesiapan organisasi secara menyeluruh, bukan       not merely by policies at top management level.
                             hanya oleh kebijakan di tingkat manajemen puncak.

                             Dalam aspek bisnis, Dewan Komisaris mengapresiasi       Business wise, the Board of Commissioners would
                             upaya Direksi dalam menjaga kinerja keuangan            also appreciate the Board of Directors’ efforts in
                             Perseroan di tengah tantangan tahun 2025, sekaligus     maintaining the Company’s financial performance
                             terus mendorong inovasi layanan dan penguatan           amidst the challenges in 2025, while consistently
                             portofolio produk guna menjangkau segmen yang lebih     driving service innovation and strengthen the product
                             luas, khususnya Usaha Mikro, Kecil, dan Menengah        portfolio to reach broader segment, particularly Micro,
                             (UMKM). Direksi melanjutkan kontribusi pada Kategori    Small, and Medium Enterprises (MSMEs). The Board
                             Kegiatan Usaha Berkelanjutan (KKUB), antara lain        of Directors strives to contribute to the Sustainable
                             melalui pembiayaan UMKM serta pembiayaan                Business Activities (KKUB) category, including through
                             kendaraan ramah lingkungan, termasuk kendaraan          financing for MSMEs and financing for green vehicles,
                             hybrid dan listrik, yang sejalan dengan komitmen        including hybrid and electric vehicles. This aligns with
                             Perseroan dalam memperkuat perannya pada industri       the Company’s commitment to strengthen its role in the
                             pembiayaan yang mendukung keuangan berkelanjutan.       financing industry that supports sustainable finance.

                             Sejak tahun 2024, Perseroan telah melakukan             Since 2024, the Company has calculated operational
                             penghitungan emisi operasional Cakupan 1 dan 2, serta   emissions for Scope 1 and Scope 2, as well as
                             sebagian Cakupan 3, yang pada tahun 2025 dilanjutkan    partly for Scope 3. This will be followed by a more
                             melalui proses identifikasi yang lebih komprehensif     comprehensive identification process for Scope 3
                             untuk Cakupan 3. Dewan Komisaris memandang              in 2025. The Board of Commissioners views this
                             langkah ini sebagai fondasi penting dalam penyusunan    initiative as a crucial foundation for developing the
                             transition planning Perseroan, guna memahami jejak      Company’s transition planning, enabling a more
                             karbon secara lebih menyeluruh dan menjadi dasar        comprehensive understanding of its carbon footprint
                             perumusan strategi penurunan emisi yang terarah         and the formulation of a targeted emission reduction
                             dalam mendukung perjalanan menuju net zero serta        strategy to support the journey towards net zero and
                             memperkuat komitmen keberlanjutan jangka panjang.       strengthen long-term sustainability commitment.
2025 Sustainability Report




                                      Pandangan atas Penerapan Tata                            Outlook on Sustainability
                                      Kelola dan Manajemen Risiko                              Governance and Risk
                                      Keberlanjutan                                            Management the Implementation
                             Dewan Komisaris menempatkan tata kelola perusahaan      Board of Commissioners views good corporate
                             yang baik sebagai fondasi utama dalam memastikan        governance as the sole foundation to ensure effective
|




                             efektivitas penerapan strategi keberlanjutan yang       sustainability strategies implementation aligned with
                             selaras dengan praktik terbaik dan perkembangan         best practices and evolving global standards, including
Laporan Keberlanjutan 2025




                             standar global, termasuk IFRS S1 dan IFRS S2.           IFRS S1 and IFRS S2. Throughout 2025, the Board of
                             Sepanjang tahun 2025, Dewan Komisaris secara aktif      Commissioners actively oversees the implementation
                             menjalankan fungsi pengawasan terhadap penerapan        of the transparency, accountability, responsibility,
                             prinsip transparansi, akuntabilitas, tanggung jawab,    independency, and fairness principles in the Company’s
                             independensi, dan kewajaran dalam pengelolaan           management.
                             Perseroan.




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Pelaksanaan agenda keberlanjutan dilakukan secara         Implementation of the sustainability agenda is
terkoordinasi melalui fungsi Corporate Planning           coordinated through Corporate Planning & Corporate
& Corporate Secretary serta Sustainable Finance           Secretary function and the Sustainable Finance Task
Task Force yang secara berkala menyampaikan               Force, which regularly reports the implementation
perkembangan       implementasi kepada    Dewan           progress to the Board of Commissioners, at least every
Komisaris, sekurang-kurangnya setiap semester,            semester, as part of the ongoing monitoring and
sebagai bagian dari mekanisme pengawasan dan              evaluation mechanism.
evaluasi berkelanjutan.

Dalam aspek manajemen risiko keberlanjutan,               Regarding sustainability risk management, the Board
Dewan Komisaris mencermati bahwa Direksi terus            of Commissioners observed that the Board of Directors
mengintegrasikan risiko dan peluang lingkungan, sosial,   continuously integrates environmental, social, and
dan tata kelola ke dalam kerangka manajemen risiko        governance risks and opportunities into the Company’s
perusahaan. Risiko terkait perubahan iklim, keamanan      risk management framework. Risks related to climate
data, kepatuhan regulasi, serta potensi dampak sosial     change, data security, regulatory compliance, and
dari aktivitas pembiayaan telah menjadi bagian dari       the potential social impacts of financing activities
pertimbangan dalam proses pengambilan keputusan,          have been considered in the decision-making process,
sehingga memperkuat ketahanan Perseroan terhadap          thereby strengthening the Company’s resilience to
risiko jangka menengah dan panjang.                       medium- and long-term risks.

Meskipun demikian, Dewan Komisaris berpandangan           However, the Board of Commissioners believes that
                                                                                                                     PT Bussan Auto Finance




bahwa pengelolaan risiko keberlanjutan masih              sustainability risk management still requires continuous
memerlukan penguatan berkelanjutan, khususnya             strengthening, particularly in the development of risk
dalam pengembangan metodologi penilaian risiko,           assessment methodologies, improving data quality
peningkatan kualitas dan keterlacakan data, serta         and traceability, as well as closer linkages between
keterkaitan yang lebih erat antara hasil penilaian        sustainability risk assessment results, the Company’s
risiko keberlanjutan dengan perencanaan strategis         strategic planning and risk appetite. Therefore, the
dan risk appetite Perseroan. Oleh karena itu, Dewan       Board of Commissioners continues to encourage the




                                                                                                                     39
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                             Komisaris terus mendorong Direksi untuk memperkuat        Board of Directors to strengthen governance processes,
                             proses tata kelola, pengendalian, dan prosedur dalam      controls, and procedures in monitoring and managing
                             memantau serta mengelola risiko dan peluang               sustainability risks and opportunities, including by
                             keberlanjutan, termasuk melalui optimalisasi peran        optimizing the role of committees under the Board
                             komite di bawah Dewan Komisaris dan Direksi, seperti      of Commissioners and Board of Directors, such as
                             Komite Pemantau Risiko dan Komite Manajemen               Risk Monitoring Committee and Risk Management
                             Risiko, dengan koordinasi yang solid bersama Divisi       Committee, with solid coordination with Risk
                             Manajemen Risiko dan Sustainable Finance Task Force,      Management Division and Sustainable Finance Task
                             guna memastikan pengawasan dan implementasi               Force, to ensure effective and integrated supervision
                             berjalan secara efektif dan terintegrasi.                 and implementation.


                                      Pandangan Dewan Komisaris                                  Board of Commissioners’ Views
                                      atas Tantangan Prospek                                     on the Company’s Sustainability
                                      Keberlanjutan Perseroan                                    Prospects Challenges
                             Dewan Komisaris memandang bahwa implementasi              The Board of Commissioners views that the
                             prinsip keberlanjutan akan semakin menjadi faktor         sustainability    principles   implementation       will
                             kunci dalam menentukan daya saing industri                more become a key factor in determining future
                             pembiayaan di masa depan. Perubahan regulasi,             competitiveness of the financing industry. Regulatory
                             meningkatnya ekspektasi investor dan konsumen,            changes, rising investor and consumer expectations,
                             serta dinamika risiko iklim dan sosial akan mendorong     as well as the dynamics of climate and social risks will
                             industri untuk mengadopsi praktik bisnis yang lebih       encourage the industry to adopt more responsible and
                             bertanggung jawab dan berorientasi jangka panjang.        long-term-oriented business practices.

                             Sejalan dengan hal tersebut, Dewan Komisaris              In line with this condition, the Board of Commissioners
                             mencermati rencana Otoritas Jasa Keuangan                 is closely monitoring the Financial Services Authority’s
                             untuk menerbitkan regulasi baru yang akan                 plan to issue a new regulation to replace POJK 51/2017,
                             menggantikan POJK 51/2017, dengan pendekatan              with an approach that prioritizes double materiality
                             yang mengedepankan prinsip double materiality serta       principle and refers to IFRS S1 and IFRS S2 standards.
                             mengacu pada standar IFRS S1 dan IFRS S2. Dalam           In this context, the Board of Directors needs to ensure
                             konteks ini, Direksi perlu memastikan penguatan           the strengthening of adequate governance processes,
                             proses tata kelola, pengendalian, dan prosedur yang       controls, and procedures to monitor and manage
                             memadai untuk memantau serta mengelola risiko dan         sustainability-related risks and opportunities, including
                             peluang terkait keberlanjutan, termasuk dampaknya         their impact on the Company’s financial position,
                             terhadap posisi keuangan, kinerja keuangan, dan           financial performance, and cashflow. These efforts
                             arus kas Perseroan. Upaya tersebut juga mencakup          also include improving Scope 1, Scope 2, and Scope 3
                             penyempurnaan pengukuran emisi gas rumah kaca             greenhouse gas emissions measurement, which have
                             Cakupan 1, Cakupan 2, dan Cakupan 3 yang telah            been implemented in recent years, as well as preparing
2025 Sustainability Report




                             mulai diimplementasikan dalam beberapa tahun              an assurance process to enhance the credibility of
                             terakhir, sekaligus mempersiapkan proses assurance        sustainability disclosures.
                             guna meningkatkan kredibilitas pengungkapan
                             keberlanjutan.

                             Lebih lanjut, Dewan Komisaris menilai bahwa               Furthermore, the Board of Commissioners believes that
                             peningkatan kapasitas organisasi dalam menerapkan         increasing organizational capacity in implementing
                             keuangan berkelanjutan merupakan langkah strategis        sustainable finance becomes a strategic initiative
                             untuk mengantisipasi risiko global yang semakin           to anticipate more complex global risks, as reflected
|




                             kompleks, sebagaimana tercermin dalam berbagai            in various international studies indicating that
                             kajian internasional yang menunjukkan bahwa risiko        environmental risks and climate change will become
Laporan Keberlanjutan 2025




                             lingkungan dan perubahan iklim akan menjadi salah         one of the main challenges for the business secotr in
                             satu tantangan utama dunia usaha dalam dekade             the coming decade. This is further reinforced by Global
                             mendatang. Hal ini juga diperkuat oleh laporan            Risks Report 2026 published by the World Economic
                             Global Risks Report 2026 yang diterbitkan oleh World      Forum, which places environmental risk as one of the
                             Economic Forum, yang menempatkan risiko lingkungan        key challenges in short and medium term. Therefore,
                             sebagai salah satu tantangan utama dalam jangka           strengthening internal capabilities, integrating
                             pendek maupun menengah. Oleh karena itu,                  sustainability into business strategy, and consistently
                             penguatan kapabilitas internal, integrasi keberlanjutan   implementing sustainable finance practices become
                             dalam strategi bisnis, serta konsistensi implementasi     crucial focuses to maintain the Company’s long-term
                             praktik keuangan berkelanjutan menjadi fokus penting      resilience and growth.
                             untuk menjaga ketahanan dan pertumbuhan jangka
                             panjang Perseroan.
   40
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Dalam konteks tersebut, Dewan Komisaris menilai         In this context, the Board of Commissioners believes
bahwa Perseroan telah berada pada arah yang             that the Company is on the right track in capitalizing the
tepat dalam memanfaatkan peluang dari transisi          opportunities from the transition towards sustainable
menuju pembiayaan berkelanjutan. Integrasi prinsip      financing. The integration of Environmental, Social,
Environmental, Social, and Governance (ESG) dalam       and Governance (ESG) principles into our financing
strategi pembiayaan diharapkan semakin memperkuat       strategy is expected to further strengthen business
ketahanan bisnis sekaligus membuka peluang              resilience while creating new growth opportunities,
pertumbuhan baru, khususnya pada pembiayaan yang        particularly in financing that supports low-carbon
mendukung ekonomi rendah karbon, digitalisasi, dan      economy, digitalization, and financial inclusion.
inklusi keuangan.

Ke depan, Dewan Komisaris mendorong Direksi             Going forward, the Board of Commissioners encourages
untuk terus memperkuat kesiapan Perseroan dalam         the Board of Directors to continue strengthening the
merespons perkembangan standar dan praktik              Company’s readiness to respond to developments in
keberlanjutan global melalui pendekatan yang            global sustainability standards and practices through
adaptif, berbasis data, dan terintegrasi dengan         an adaptive, data-driven approach integrated with
strategi bisnis. Langkah tersebut diharapkan mampu      business strategy. This step is expected to ensure that
memastikan Perseroan tetap kompetitif serta menjaga     the Company remains competitive and maintains
keberlanjutan pertumbuhan di tengah dinamika            sustainable growth amidst more complex dynamics of
industri pembiayaan yang semakin kompleks.              the financing industry.


         Penutup                                                  Closing Remarks
Dengan mempertimbangkan kinerja, prospek, serta         Considering the Company’s performance, prospects,
penerapan tata kelola keberlanjutan sepanjang tahun     and implementation of sustainability governance
2025, Dewan Komisaris menilai bahwa Perseroan telah     throughout 2025, the Board of Commissioners views
menunjukkan kemajuan yang positif dalam perjalanan      that the Company has demonstrated positive progress
menuju penerapan keuangan berkelanjutan. Dewan          towards sustainable finance implementation. The
Komisaris berkomitmen untuk terus menjalankan           Board of Commissioners is committed to advance
fungsi pengawasan secara aktif dan konstruktif,         our active and constructive supervisory function to
guna memastikan bahwa strategi keberlanjutan            ensure that the Company’s sustainability strategy is
Perseroan dilaksanakan secara konsisten, terukur, dan   implemented in consistent and measurable manners,
memberikan nilai tambah jangka panjang bagi seluruh     as well as provides long-term added value for all
pemangku kepentingan.                                   stakeholders.




                                                        Jakarta, 27 April 2026
                                                        Jakarta, April 27, 2026

                                                        Atas nama Dewan Komisaris,
                                                        On behalf of the Board of Commissioners,
                                                                                                                     PT Bussan Auto Finance




                                                        Toshiyuki Kojima
                                                        Presiden Komisaris
                                                        President Commissioner




                                                                                                                     41
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                             1. Toshiyuki Kojima         4. Dani Firmansjah
                                Presiden Komisaris          Komisaris Independen
                                President Commissioner      Independent Commissioner


                             2. Naotaka Takeshita        5. Prabowo
                                Komisaris                   Komisaris Independen
                                Commissioner                Independent Commissioner


                             3. Masami Shiobara          6. Nurdayadi
                                Komisaris                   Komisaris Independen
                                Commissioner                Independent Commissioner
2025 Sustainability Report




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Laporan Keberlanjutan 2025




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    PT Bussan Auto Finance




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                            Laporan Keberlanjutan 2025   |   2025 Sustainability Report




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                Koji Kato
Presiden Direktur
President Director
Page 45
                   LAPORAN DIREKSI
                   REPORT FROM THE BOARD OF DIRECTORS




                  P
                                 erjalanan keberlanjutan Perseroan terus berkembang di tengah
                                 meningkatnya   kompleksitas     tantangan    dan     ekspektasi. Kami
                                 menjadikannya fondasi untuk memperkuat ketahanan bisnis, termasuk
                                 melalui penguatan identifikasi emisi hingga rantai nilai (Cakupan 3),
                                 guna mendukung strategi transisi yang berkelanjutan.

                   The Company’s sustainability journey keeps evolving amidst increasing complexity
                   of challenges and expectations. We places the journey as a foundation to strengthen
                   business resilience, including by strengthening emissions identification deschending
                   to the value chain (Scope 3), to support the sustainable transition strategy.




Memasuki tahun 2025, Direksi memandang                   Approaching 2025, the Board of Directors views
keberlanjutan sebagai fondasi penting dalam menjaga      sustainability as a critical foundation to maintain
ketahanan dan pertumbuhan bisnis Perseroan di            the Company’s business resilience and growth
tengah dinamika industri pembiayaan yang semakin         amidst more complex dynamics of the financing
kompleks. Dalam menjalankan strategi keberlanjutan,      industry. In implementing its sustainability strategy,
Perseroan berfokus pada topik-topik material             the Company focuses on material topics identified
yang telah diidentifikasi melalui proses penilaian       through a materiality assessment process, considering
materialitas dengan mempertimbangkan dampak              economic, social, and environmental impacts, as well
ekonomi, sosial, dan lingkungan, serta kepentingan       as stakeholder interests and business risk exposure.
pemangku kepentingan dan eksposur risiko bisnis.         The Company’s key material topics include sustainable
Topik material utama Perseroan meliputi pembiayaan       financing, climate change risks, consumer protection,
berkelanjutan, risiko perubahan iklim, perlindungan      data security, and human resource development.
konsumen, keamanan data, serta pengembangan              This focus establishes the basis for formulating the
sumber daya manusia. Fokus ini menjadi dasar dalam       Company’s sustainability strategy, policies, and
perumusan strategi, kebijakan, dan pengukuran kinerja    performance measurement.
keberlanjutan Perseroan.



         Kebijakan untuk Merespon                                  Policies to Respond to
                                                                                                                      PT.Bussan Auto Finance




         Tantangan dalam Pemenuhan                                 Challenges in Fulfilling
         Strategi Keberlanjutan [SEOJK                             Sustainability Strategy [SEOJK
         D.1.a] [POJK 4.a.1-5]                                     D.1.a] [POJK 4.a.1-5]

Dalam menghadapi dinamika perubahan yang semakin         In dealing with more complex dynamics of change,
kompleks, Perseroan terus memperkuat kebijakan yang      the Company strives to strengthen policies based on
berlandaskan prinsip keberlanjutan dan tanggung          sustainability and social responsibility principles. These
jawab sosial. Upaya ini difokuskan pada penguatan tata   efforts focus on strengthening sustainability governance
kelola keberlanjutan sebagai fondasi tiga pilar utama    as the foundation of the Company’s three main pillars
Perseroan (sosial, ekonomi, dan lingkungan) yang         (social, economic, and environmental), which align           45
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                             selaras dengan Tujuan Pembangunan Berkelanjutan           with the Sustainable Development Goals (SDGs). The
                             (TPB). Prinsip transparansi, akuntabilitas, dan praktik   transparency, accountability, and ethical business
                             bisnis yang etis menjadi arah utama dalam setiap          practices principles become the primary direction in
                             pengambilan keputusan guna membangun ekosistem            every decision-making process to build a business
                             usaha yang berintegritas, terpercaya, dan inklusif.       ecosystem with integrity, trust, and inclusiveness.

                             Sebagai wujud nyata komitmen tersebut, Perseroan          As a concrete manifestation of this commitment,
                             secara konsisten mengimplementasikan Rencana              the Company consistently implements Sustainable
                             Aksi Keuangan Berkelanjutan (RAKB) sesuai dengan          Finance Action Plan (RAKB) in accordance with POJK
                             POJK No. 51/POJK.03/2017. Integrasi aspek ESG ke          No. 51/POJK.03/2017. The integration of ESG aspects
                             dalam strategi dan operasional bisnis tercermin dalam     into business strategy and operations is reflected
                             penyusunan Laporan RAKB tahun buku 2026 yang              in the preparation of the RAKB Report for the 2026
                             telah mendapatkan persetujuan Dewan Komisaris dan         financial year, which has received approval from
                             disampaikan kepada OJK bersamaan dengan laporan           the Board of Commissioners and was submitted to
                             Rencana Bisnis Tahunan. Langkah ini menegaskan            the OJK along with the Annual Business Plan. This
                             peran aktif manajemen dalam mendukung                     initiative emphasizes the management’s active role in
                             pembangunan keuangan berkelanjutan.                       supporting sustainable financial development.

                             Pada tahun 2025, Perseroan melanjutkan implementasi       In 2025, the Company advanced the implementation of
                             Sustainability Roadmap periode 2025–2029 sekaligus        Sustainability Roadmap 2025–2029 while evaluating
                             melakukan evaluasi atas kesesuaiannya dengan              alignment with industry developments, regulations,
                             perkembangan industri, regulasi, serta ekspektasi         and evolving stakeholder expectations. The Company
                             pemangku kepentingan yang terus berkembang.               will also continue to strengthen its Sustainability
                             Perseroan juga terus memperkuat Sustainability            Framework, which focuses on Responsible Financing,
                             Framework yang berfokus pada Responsible                  Responsible Business Practices, and Responsible
                             Financing, Responsible Business Practices, dan            Beyond Action. This framework considers stakeholder
                             Responsible Beyond Action. Kerangka ini dijalankan        feedback, industry trends, and medium to long-
                             dengan mempertimbangkan masukan pemangku                  term challenges. Such framework is translated into
                             kepentingan, tren industri, serta tantangan jangka        strategies and metrics that are regularly monitored
                             menengah hingga panjang, dan dijabarkan ke dalam          by the Sustainable Finance Task Force to ensure the
                             strategi serta metrik yang dipantau secara berkala        achievement of the Company’s sustainability goals.
                             oleh Sustainable Finance Task Force untuk memastikan
                             pencapaian tujuan keberlanjutan Perseroan.

                             Pengawasan     terhadap    implementasi      strategi     Sueprvision on the implementation of the sustainability
                             keberlanjutan dilakukan secara aktif oleh Direksi         strategy is actively carried out by the Board of Directors,
                             dengan dukungan fungsi terkait, termasuk Sustainable      with support from relevant functions, including the
                             Finance Task Force, yang bertanggung jawab dalam          Sustainable Finance Task Force, which is responsible
                             memantau pencapaian target, mengelola risiko,             for monitoring target achievement, managing risks, and
                             serta memastikan integrasi aspek ESG dalam proses         ensuring the integration of ESG aspects into business
2025 Sustainability Report




                             bisnis dan pengambilan keputusan. Direksi juga            processes and decision-making. The Board of Directors
                             secara berkala melaporkan perkembangan kinerja            also regularly reports on sustainability performance
                             keberlanjutan kepada Dewan Komisaris sebagai              developments to the Board of Commissioners as part of
                             bagian dari mekanisme tata kelola yang transparan         a transparent and accountable governance mechanism.
                             dan akuntabel.

                             Pada tahun 2025, Perseroan melakukan penyesuaian          In 2025, the Company has adjusted the work guidelines
                             terhadap pedoman kerja Direksi dan Dewan Komisaris        for the Board of Directors and Board of Commissioners
                             dengan menambahkan tanggung jawab terkait                 by adding responsibilities related to the oversight and
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                             pengawasan dan pengelolaan risiko serta peluang           management of sustainability risks and opportunities,
                             keberlanjutan, termasuk aspek perubahan iklim,            including climate change aspects, in response to
Laporan Keberlanjutan 2025




                             sebagai respons atas meningkatnya kompleksitas            the increasing complexity of risks and stakeholder
                             risiko dan ekspektasi pemangku kepentingan. Langkah       expectations. This step is part of strengthening
                             ini merupakan bagian dari penguatan tata kelola           sustainability governance at the decision-making level,
                             keberlanjutan di tingkat pengambil keputusan, yang        which initially focused on improving understanding
                             pada tahap awal difokuskan pada peningkatan               and strengthening internal foundations, and will
                             pemahaman dan penguatan fondasi internal, serta           continue to be developed gradually to be more
                             akan terus dikembangkan secara bertahap agar lebih        integrated into the Company’s business strategy and
                             terintegrasi dalam strategi bisnis dan manajemen          risk management.
                             risiko Perseroan.



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         Penerapan Keuangan                                       Sustainable Finance
         Berkelanjutan [SEOJK D.1.b] [POJK 4.b.1-2]               Implementation [SEOJK D.1.b] [POJK 4.b.1-2]
Perseroan secara bertahap mengembangkan dan             The Company is gradually developing and monitoring
memantau indikator kinerja utama (Key Performance       sustainability Key Performance Indicators (KPIs), which
Indicators/KPI) keberlanjutan yang mencakup aspek       cover aspects of its sustainable financing portfolio,
portofolio pembiayaan berkelanjutan, efisiensi          operational emissions efficiency, and various other
emisi operasional, serta berbagai metrik kinerja        sustainability performance metrics.
keberlanjutan lainnya.

Sepanjang tahun 2025, kontribusi Perseroan terhadap     Throughout 2025, the Company’s contribution to the
Kategori Kegiatan Usaha Berkelanjutan (KKUB)            Sustainable Business Activities Category (KKUB) will
terutama didorong oleh pembiayaan Usaha Mikro,          be primarily driven by financing for Micro, Small, and
Kecil, dan Menengah (UMKM) serta transportasi           Medium Enterprises (MSMEs) and environmentally
ramah lingkungan. Pembiayaan UMKM mencapai              friendly transportation. MSME financing reached
Rp1,71 triliun atau 12,5% dari total portofolio,        Rp1.71 trillion, or 12.5% of the total portfolio, while
sementara pembiayaan kendaraan listrik dan hybrid       financing for electric and hybrid vehicles was recorded
tercatat sebesar Rp2,50 triliun atau 18,3% dari total   at Rp2.50 trillion, or 18.3% of the total portfolio.
portofolio. Dengan capaian tersebut, total portofolio   With these achievements, the Company’s total KKUB
KKUB Perseroan mencapai Rp4,21 triliun atau 30,9%       portfolio reached Rp4.21 trillion, or 30.9% of the
dari keseluruhan portofolio hingga akhir 2025.          overall portfolio, by end of 2025.

Perseroan juga berhasil memberikan dampak positif       The Company has also successfully made a positive
melalui penyerapan lebih dari 9.400 tenaga kerja        impact by hiring more than 9,400 workers throughout
di seluruh Indonesia serta penciptaan peluang           Indonesia and creating additional income opportunities
penghasilan tambahan bagi lebih dari 4.111 agen         for more than 4,111 active agents through the Agen
aktif melalui program Agen Xtra BAF, dengan rata-rata   Xtra BAF program, with an average income of Rp16.2
penghasilan Rp16,2 juta per agen. Sepanjang 2025,       million per agent. Throughout 2025, the Company’s
jumlah konsumen Perseroan juga telah melampaui          customer base has also exceeded 822.232 consumers.
822.232 konsumen.

Transformasi digital menjadi pilar penting dalam        Digital transformation is a crucial pillar in efforts to
upaya pengurangan dampak lingkungan. Aplikasi           reduce environmental impact. BAF Mobile application,
BAF Mobile, yang telah diunduh lebih dari 6,7 juta      which has been downloaded more than 6.7 million
kali dengan 2,8 juta registered users, mendorong        times and has 2.8 million registered users, has
penurunan penggunaan kertas dan emisi dari              driven a reduction in paper use and emissions from
mobilitas. Lebih dari 7.000 transaksi digital booking   mobility. More than 7,000 digital booking transactions
tercatat sepanjang 2025 dengan tingkat pembayaran       were recorded throughout 2025, with installment
cicilan melalui kanal daring mencapai 77,6%, yang       payments through online channels reaching 77.6%,
sekaligus meningkatkan efisiensi operasional dan        simultaneously improving operational efficiency and
menekan jejak karbon.                                   reducing the company’s carbon footprint.

Perseroan    terus   memperkuat    pengembangan         The Company continues to strengthen employee
kompetensi karyawan sebagai bagian dari budaya          competency development as part of its sustainability
keberlanjutan. Rata-rata jam pelatihan meningkat        culture. Average training hours have increased to 23.0
menjadi 23,0 jam per karyawan per tahun,                hours per employee per year, compared to 20.5 hours
dibandingkan 20,5 jam pada 2024. Seluruh karyawan       in 2024. All employees, from Staff to Department
pada level Staff hingga Department Head telah           Head levels, have participated in training related to
mengikuti pelatihan terkait keuangan berkelanjutan      sustainable finance and climate change through the
dan perubahan iklim melalui Learning Management         Learning Management System (LMS). In line with the
System (LMS). Sejalan dengan antisipasi penerapan       anticipated implementation of IFRS S1 and IFRS S2,
IFRS S1 dan IFRS S2, Direksi dan Dewan Komisaris        the Board of Directors and Board of Commissioners
                                                                                                                    PT Bussan Auto Finance




turut mengikuti pelatihan terkait risiko iklim dan      also participated in training related to climate risk and
dampak keberlanjutan terhadap sektor keuangan.          the impact of sustainability on the financial sector.




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                             Upaya peningkatan kapasitas juga diperkuat melalui        Capacity-building efforts are also strengthened
                             berbagai kegiatan internal, termasuk seminar dan          through various internal activities, including seminars
                             workshop bertema “Sampah” yang diikuti lebih dari         and workshops on “Waste,” attended by more than
                             380 karyawan, Direksi, dan Dewan Komisaris. Selain        380 employees, the Board of Directors, and the Board
                             itu, Perseroan juga menyelenggarakan bimbingan            of Commissioners. In addition, the Company also held
                             teknis Taksonomi Keuangan Berkelanjutan Indonesia         technical guidance on the Indonesian Sustainable
                             (TKBI) bersama OJK serta pelatihan Climate Risk           Finance Taxonomy (TKBI) with the Financial Services
                             Management & Scenario Analysis (CRMS) dan                 Authority (OJK), as well as training on Climate Risk
                             Transition Planning untuk fungsi-fungsi strategis.        Management & Scenario Analysis (CRMS) and
2025 Sustainability Report




                                                                                       Transition Planning for strategic functions.

                             Dalam aspek kemasyarakatan, program BAF Caring for        In terms of community outreach, BAF Caring for
                             Children terus dijalankan sebagai bentuk komitmen         Children program continues to demonstrate the
                             terhadap peningkatan kualitas pendidikan anak-anak        commitment to improving the quality of education
                             Indonesia dan dukungan terhadap SDG 4: Pendidikan         for Indonesian children and supporting SDG 4: Quality
                             Berkualitas. Melalui berbagai inisiatif, seperti BAF      Education. Through various initiatives, such as BAF
                             Berbagi, BAF Lions Run, BAF United for Care, dan          Berbagi, BAF Lions Run, BAF United for Care, and Orang
                             Orang Tua Asuh, lebih dari 4.800 anak telah menerima      Tua Asuh (Foster Parents), more than 4,800 children
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                             manfaat dengan total kontribusi mencapai Rp3,7 miliar     have benefited, with total contributions achieving
                             sepanjang 2025. Kami percaya bahwa pendidikan             Rp3.7 billion throughout 2025. We believe that quality
Laporan Keberlanjutan 2025




                             yang berkualitas adalah fondasi keberlanjutan yang        education is the foundation of sustainability that can
                             dapat menciptakan masa depan yang lebih baik bagi         create a better future for all communities.
                             seluruh masyarakat.

                             Untuk mendukung pengurangan emisi gas rumah kaca,         To support the reduction of greenhouse gas emissions,
                             Perseroan memperluas perhitungan emisi Cakupan 3          the Company is gradually expanding its Scope 3
                             secara bertahap. Pada tahun 2025, Perseroan telah         emissions calculations. By 2025, the Company had
                             mengidentifikasi emisi Cakupan 3 dengan telah             identified Scope 3 emissions, covering 9 of the 15
                             mencakup 9 dari 15 kategori yang relevan dengan           categories relevant to its value chain. The results of
                             rantai nilai Perseroan. Hasil pengukuran emisi tersebut   these emission measurements serve as the initial basis
                             menjadi dasar awal bagi Perseroan dalam menyusun          for the Company in developing its future emissions
                             arah pengelolaan emisi ke depan, termasuk identifikasi    management direction, including identifying energy
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peluang efisiensi energi dan perumusan strategi jangka    efficiency opportunities and formulating a medium-
menengah menuju pengelolaan emisi yang lebih              term strategy towards more integrated emissions
terintegrasi. Langkah ini sejalan dengan komitmen         management. This step aligns with the Company’s
Perseroan untuk mendukung agenda transisi menuju          commitment to supporting the gradual and realistic
ekonomi rendah karbon secara bertahap dan realistis       transition to a low-carbon economy and setting a net-
serta menetapkan target menuju net zero. [IDX E-06]       zero target. [IDX E-06]

Selain itu sebagai langkah nyata, Perseroan menjadi       Furthermore, as a concrete step, the Company became
salah satu pembeli awal karbon internasional di IDX       one of the initial international carbon buyers on the
dengan pembelian 7.000 ton CO2e pada tahun 2025.          IDX, purchasing 7,000 tons of CO2e by 2025. The
Program BAF ECO Move juga terus dilanjutkan melalui       BAF ECO Move program is also continuing through
restorasi mangrove hingga tahun 2025, dengan total        mangrove restoration through 2025, with a total
penanaman lebih dari 60.000 bibit di 14 lokasi dan        planting of more than 60,000 seedlings across 14
luas area mencapai 16.838 m².                             locations and an area of 16,838 m².

Perseroan terus mendorong transformasi digital untuk      The Company continues to drive digital transformation
mengurangi jejak karbon operasional. Melalui aplikasi     to reduce its operational carbon footprint. Through
BAF Mobile, yang telah menghasilkan lebih dari 441,3      the BAF Mobile application, which has generated
ribu digital leads, kami berhasil mengurangi penggunaan   over 441.3 digital leads, we have successfully reduced
kertas dan emisi karbon yang dihasilkan dari perjalanan   paper use and carbon emissions from customer
konsumen ke kantor, maupun sebaliknya. Selain itu,        travel to and from the office. Furthermore, to reduce
untuk mengurangi konsumsi energi listrik konvensional     conventional electricity consumption and shift to more
dan beralih ke energi yang lebih ramah lingkungan,        environmentally friendly energy, the installation of
pemasangan panel surya akan terus diperluas secara        solar panels will be gradually expanded to network
bertahap ke kantor jaringan. Inisiatif ini merupakan      offices. This initiative is an integral part of our strategy
bagian integral dari strategi kami untuk mencapai         to achieve sustainable and low-carbon operations,
operasional yang berkelanjutan dan rendah karbon,         supporting long-term sustainability goals.
mendukung tujuan keberlanjutan jangka panjang.


         Tantangan Pencapaian                                       Challenges to Achieving
         Kinerja Penerapan Keuangan                                 Sustainable Finance
         Berkelanjutan                                              Implementation Performance
Perseroan menyadari bahwa penerapan keuangan              The Company recognizes that implementation of
berkelanjutan merupakan proses jangka panjang yang        sustainable finance is a long-term process that
menuntut komitmen berkelanjutan dalam menghadapi          requires ongoing commitment to addressing various,
berbagai tantangan, baik yang bersifat internal maupun    both internal and external challenges. Internally, the
eksternal. Dari sisi internal, tantangan utama terletak   main challenges are to improve the understanding
pada peningkatan pemahaman dan kapasitas sumber           and capacity of human resources at all levels of the
daya manusia di seluruh jenjang organisasi, serta         organization, as well as strengthening the sustainability
penguatan sistem dan pengelolaan data keberlanjutan       data systems and management, which are still under
yang masih terus dikembangkan. Untuk menjawab             development. To address this, the Company is gradually
hal tersebut, Perseroan secara bertahap memperkuat        strengthening its training programs, certification
program pelatihan, sertifikasi, serta pengembangan        programs, and developing support systems, including
sistem pendukung, termasuk dashboard keberlanjutan,       a sustainability dashboard, to support data-driven
guna mendukung pengambilan keputusan berbasis data.       decision-making.

Dari sisi eksternal, Perseroan menghadapi dinamika        Externally, the Company experienced the dynamics
perkembangan regulasi dan standar keberlanjutan           of evolving sustainability regulations and standards,
yang terus berkembang, termasuk implementasi              including the implementation of the Indonesian
                                                                                                                         PT Bussan Auto Finance




Taksonomi Keuangan Berkelanjutan Indonesia (TKBI),        Sustainable Finance Taxonomy (TKBI), the Climate
Climate Risk Management System (CRMS), serta adopsi       Risk Management System (CRMS), and the adoption
standar pelaporan global seperti IFRS S1 dan IFRS S2.     of global reporting standards such as IFRS S1 and
Selain itu, tingkat kesiapan ekosistem, termasuk mitra    IFRS S2. Furthermore, the level of readiness of the
usaha, vendor, dan debitur dalam menerapkan praktik       ecosystem, including business partners, vendors, and
keberlanjutan, masih bervariasi. Kondisi ini mendorong    debtors, to implement sustainability practices remains
Perseroan untuk terus memperkuat kolaborasi               variable. This situation encourages the Company to
dengan regulator, asosiasi industri, serta pemangku       continue strengthening collaboration with regulators,
kepentingan lainnya, sekaligus meningkatkan edukasi       industry associations, and other stakeholders, while
dan literasi keberlanjutan secara lebih luas.             simultaneously increasing sustainability education
                                                          and literacy more broadly.
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                             Dari sisi eksternal, Perseroan menghadapi dinamika         Externally, the Company faces the dynamics of
                             perkembangan regulasi dan standar keberlanjutan            evolving regulations and sustainability standards,
                             yang terus berkembang, termasuk implementasi               including the implementation of the Indonesian
                             Taksonomi Keuangan Berkelanjutan Indonesia (TKBI),         Sustainable Finance Taxonomy (TKBI), the Climate
                             Climate Risk Management System (CRMS), serta adopsi        Risk Management System (CRMS), and the adoption
                             standar pelaporan global seperti IFRS S1 dan IFRS S2.      of global reporting standards such as IFRS S1 and
                             Selain itu, tingkat kesiapan ekosistem, termasuk mitra     IFRS S2. Furthermore, the level of readiness of the
                             usaha, vendor, dan debitur dalam menerapkan praktik        ecosystem, including business partners, vendors, and
                             keberlanjutan, masih bervariasi. Kondisi ini mendorong     debtors, to implement sustainability practices, remains
                             Perseroan untuk terus memperkuat kolaborasi                variable. This situation encourages the Company to
                             dengan regulator, asosiasi industri, serta pemangku        continue strengthening collaboration with regulators,
                             kepentingan lainnya, sekaligus meningkatkan edukasi        industry associations, and other stakeholders, while
                             dan literasi keberlanjutan secara lebih luas.              simultaneously increasing sustainability education
                                                                                        and literacy broader.

                             Perseroan juga menghadapi kompleksitas risiko              The Company also faces increasingly complex
                             lingkungan dan sosial yang semakin meningkat,              environmental and social risks, including the impacts of
                             termasuk dampak perubahan iklim, potensi bencana           climate change, potential natural disasters, and social
                             alam, serta risiko sosial yang dapat memengaruhi           risks that can impact operational sustainability and
                             keberlanjutan     operasional  dan   perlindungan          consumer protection. With increasing digitalization,
                             konsumen. Seiring dengan meningkatnya digitalisasi,        data security risks (cyber risk) have also become a
                             risiko keamanan data (cyber risk) turut menjadi            primary concern. Through the implementation of ISO
                             perhatian utama. Melalui penerapan Sistem                  27001-certified Information Security Management
                             Manajemen Keamanan Informasi bersertifikasi ISO            System, the Company strives to ensure optimal data
                             27001, Perseroan berupaya memastikan perlindungan          protection, while increasing employee and consumer
                             data yang optimal, disertai dengan peningkatan             awareness through ongoing education.
                             kesadaran karyawan dan konsumen melalui edukasi
                             berkelanjutan.

                             Perubahan iklim secara khusus menghadirkan                 Climate change, particularly, presents financial risks
                             risiko dan peluang finansial bagi Perseroan. Risiko        and opportunities for the Company. Physical risks, such
                             fisik, seperti peningkatan frekuensi bencana alam,         as an higher frequency of natural disasters, have the
                             berpotensi memengaruhi kemampuan bayar debitur             potential to impact the debtors’ repayment capacity
                             di wilayah terdampak. Sementara itu, risiko transisi,      of in the affected areas. Meanwhile, transition risks,
                             termasuk      perubahan      regulasi,   perkembangan      including regulatory changes, developments in
                             teknologi kendaraan listrik, serta pergeseran preferensi   electric vehicle technology, and shifts in consumer
                             konsumen, dapat memengaruhi komposisi dan                  preferences, can impact the composition and quality
                             kualitas portofolio pembiayaan. Di sisi lain, peluang      of the financing portfolio. On the other hand, growth
                             pertumbuhan pembiayaan kendaraan rendah emisi              opportunities in low-emission vehicle financing and
                             dan pembiayaan produktif berkelanjutan menjadi area        sustainable productive financing are strategic areas
2025 Sustainability Report




                             strategis yang terus dikembangkan oleh Perseroan           that the Company continues to develop as part of the
                             sebagai bagian dari respons terhadap transisi menuju       response to the transition to a low-carbon economy.
                             ekonomi rendah karbon. Dampak tersebut berpotensi          These impacts have the potential to impact the quality
                             memengaruhi kualitas portofolio pembiayaan dan             of the Company’s financing portfolio and financial
                             kinerja keuangan Perseroan, sehingga menjadi               performance, thus requiring attention in medium- and
                             perhatian dalam pengelolaan risiko jangka menengah         long-term risk management.
                             dan panjang.

                             Selain itu, keterbatasan tenaga ahli yang memiliki         Furthermore, the limited number of experts with
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                             pemahaman keberlanjutan sekaligus menguasai                an understanding of sustainability and mastery of
                             praktik bisnis pembiayaan, serta kebutuhan investasi       financing business practices, as well as the need for
Laporan Keberlanjutan 2025




                             dalam pengembangan sistem, pelatihan, dan                  investment in systems development, training, and
                             infrastruktur pendukung, turut menjadi tantangan           supporting infrastructure, also pose challenges to
                             dalam implementasi keberlanjutan. Di sisi lain, kondisi    sustainability implementation. On the other hand, this
                             ini juga membuka peluang bagi Perseroan untuk              situation also brought opportunities for the Company
                             memperkuat kapabilitas internal, meningkatkan              to strengthen internal capabilities, improve operational
                             efisiensi operasional, serta membangun keunggulan          efficiency, and build long-term competitive advantage
                             kompetitif jangka panjang melalui integrasi aspek ESG      through the integration of ESG aspects into its business
                             dalam model bisnis.                                        model.




   50
Page 51
Ke depan, Perseroan mempersiapkan diri untuk              Going forward, the Company is preparing to deal with
menghadapi dinamika regulasi dan tuntutan pasar           regulatory dynamics and evolving market demands.
yang semakin berkembang. Kesiapan terhadap                Readiness for the implementation of policies such as
implementasi kebijakan seperti Taksonomi Hijau            the Indonesian Green Taxonomy, TKBI (Indonesian
Indonesia, TKBI, CRMS, serta penguatan standar            Green Taxonomy), CRMS (Customs Based System), and
pelaporan keberlanjutan menjadi faktor penting            strengthening sustainability reporting standards are
dalam menjaga kesinambungan strategi. Dengan              crucial factors in maintaining strategic continuity. With
pendekatan yang bertahap dan terukur, Perseroan           a gradual and measured approach, the Company is
berkomitmen untuk terus memperkuat tata kelola,           committed to continuously strengthening governance,
meningkatkan kualitas data dan pelaporan, serta           improving data and reporting quality, and optimizing
mengoptimalkan      kolaborasi lintas pemangku            cross-stakeholder collaboration to support the
kepentingan guna mendukung pencapaian kinerja             achievement of long-term sustainability performance.
keberlanjutan jangka panjang.


         Strategi Pencapaian                                        Target Achievement
         Target [SEOJK D.1.c] [POJK 4.c.1-3]                        Strategy [SEOJK D.1.c] [POJK 4.c.1-3]
Pada tahun 2025, Perseroan mengarahkan strategi           In 2025, the Company directed the strategy to achieve
pencapaian target keuangan berkelanjutan secara terukur   sustainable finance targets in a measurable manner
melalui Rencana Aksi Keuangan Berkelanjutan (RAKB).       through the Sustainable Finance Action Plan (RAKB).
Seluruh inisiatif dijalankan dengan menitikberatkan       All initiatives are implemented with an emphasis on
pada penciptaan nilai ekonomi yang inklusif, dampak       creating inclusive economic value, sustainable social
sosial yang berkelanjutan, serta pengelolaan lingkungan   impact, and responsible environmental management,
yang bertanggung jawab, yang diperkuat oleh tata kelola   reinforced by good corporate governance. Continuous
perusahaan. Evaluasi dan pemantauan dilakukan secara      evaluation and monitoring are conducted to ensure
berkelanjutan guna memastikan keselarasan antara          alignment between program implementation and
pelaksanaan program dan strategi yang telah ditetapkan.   established strategies.

Sejalan dengan perkembangan standar pelaporan             In line with developments in global sustainability
keberlanjutan global, pada tahun 2025 Perseroan juga      reporting standards, in 2025 the Company also
melakukan gap analysis terhadap kesiapan penerapan        conducted a gap analysis of its readiness to implement
IFRS S1 dan IFRS S2. Hasil analisis ini menjadi dasar     IFRS S1 and IFRS S2. The results of this analysis serve as
awal dalam mengidentifikasi area penguatan, termasuk      the initial basis for identifying areas for strengthening,
pengembangan kerangka pengelolaan risiko dan              including the development of a sustainability risk and
peluang keberlanjutan serta peningkatan kualitas data     opportunity management framework and improving
dan pelaporan. Perseroan juga mulai mempersiapkan         data and reporting quality. The Company also began
pendekatan awal terhadap transition planning secara       preparing an initial approach to transition planning in
bertahap, sebagai bagian dari upaya penyelarasan          stages, as part of efforts to align its business strategy
strategi bisnis dengan arah transisi menuju ekonomi       with the transition to a low-carbon economy.
rendah karbon.

Pendekatan      keberlanjutan    Perseroan    dibangun    The Company’s sustainability approach is developed
secara menyeluruh, dimulai dari penguatan kapasitas       holistically, starting with strengthening human
Sumber Daya Manusia melalui pelatihan, sertifikasi,       resources capacity through training, certification,
dan internalisasi budaya keberlanjutan. Komitmen          and internalizing a culture of sustainability. Our
terhadap lingkungan diwujudkan melalui inisiatif          commitment to the environment is realized through the
BAF ECO Move, sementara kontribusi sosial diperkuat       BAF ECO Move initiative, while our social contribution
melalui pelaksanaan program Tanggung Jawab Sosial         is strengthened through the implementation of
dan Lingkungan (TJSL) yang berfokus pada pendidikan       our Social and Environmental Responsibility (TJSL)
anak dan literasi keuangan masyarakat. Sejalan            program, which focuses on children’s education and
dengan perkembangan teknologi, Perseroan juga terus       public financial literacy. In line with technological
                                                                                                                       PT Bussan Auto Finance




mendorong digitalisasi proses bisnis untuk meningkatkan   developments, the Company also continues to promote
efisiensi dan mendukung prinsip keuangan berkelanjutan.   the digitalization of business processes to increase
                                                          efficiency and support sustainable finance principles.

Dalam mendukung keberlanjutan bisnis, Perseroan terus     To support business sustainability, the Company
mengembangkan portofolio pembiayaan berkelanjutan         continues to develop a sustainable financing portfolio
yang berfokus pada kendaraan ramah lingkungan,            focused on environmentally friendly vehicles, including
termasuk kendaraan hybrid dan listrik, serta pembiayaan   hybrid and electric vehicles, as well as productive


                                                                                                                       51
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                             produktif bagi UMKM. Pada tahun 2025, Perseroan             financing for MSMEs. In 2025, the Company will
                             melanjutkan penguatan model bisnis pembiayaan yang          continue to strengthen its financing business model
                             mendukung aktivitas usaha dan investasi produktif           that supports MSMEs’ productive business activities
                             UMKM, dengan pengawasan dan evaluasi berkala guna           and investments, with regular monitoring and
                             memastikan efektivitas implementasi serta kontribusi        evaluation to ensure effective implementation and
                             nyata terhadap pembangunan berkelanjutan. Ke depan,         tangible contributions to sustainable development.
                             peluang pengembangan keuangan berkelanjutan                 Going forward, opportunities for sustainable finance
                             semakin terbuka seiring meningkatnya kebutuhan              development will expand with the increasing need for
                             pembiayaan produktif UMKM, adopsi teknologi,                productive financing for MSMEs, technology adoption,
                             pertumbuhan literasi keuangan, serta permintaan             growth in financial literacy, and demand for the green
                             terhadap kendaraan ramah lingkungan.                        vehicles.

                             Perseroan menyadari bahwa dinamika eksternal,               The Company recognizes that external dynamics,
                             termasuk risiko makroekonomi dan risiko lingkungan,         including macroeconomic risks and environmental
                             seperti perubahan iklim, sebagaimana tercermin dalam        risks, such as climate change, as reflected in the Global
                             The Global Risks Report 2025 yang diterbitkan oleh World    Risks Report 2025 published by the World Economic
                             Economic Forum, masih berpotensi mempengaruhi               Forum, still have the potential to impact business
                             keberlanjutan usaha dalam 2 hingga 10 tahun ke              sustainability in the next 2 to 10 years. Therefore, the
                             depan. Oleh karena itu, Perseroan terus meningkatkan        Company strives to enhance preparedness through
                             kesiapsiagaan melalui perencanaan kesinambungan             adaptive business continuity planning to ensure
                             bisnis (business continuity plan) yang adaptif guna         operational continuity under various conditions.
                             memastikan kelangsungan operasional dalam berbagai
                             kondisi.

                             Dalam implementasinya, inisiatif keberlanjutan              In its implementation, sustainability initiatives
                             dihadapkan pada berbagai risiko, antara lain risiko         encountered various risks, including compliance,
                             kepatuhan, strategi, kredit, reputasi, dan operasional.     strategic, credit, reputational, and operational risks.
                             Untuk itu, Perseroan menerapkan pengelolaan risiko          Therefore, the Company implements integrated
                             yang terintegrasi melalui proses identifikasi, analisis,    risk management through identification, analysis,
                             mitigasi, evaluasi, dan pemantauan secara berkala.          mitigation, evaluation, and regular monitoring
                             Setiap program keuangan berkelanjutan juga dilengkapi       process. Each sustainable finance program is also
                             dengan risk assessment dan/atau compliance analysis         complemented by a risk assessment and/or compliance
                             guna memastikan kesesuaian dengan kondisi internal          analysis to ensure alignment with internal and external
                             dan eksternal.                                              conditions.

                             Pengawasan aktif Direksi menjadi fondasi utama              The active oversight of the Board of Directors is
                             dalam memastikan efektivitas strategi keberlanjutan.        a key foundation in ensuring the effectiveness of
                             Melalui kebijakan, prosedur, dan sistem pengendalian        the sustainability strategy. Through robust policies,
                             internal yang kuat, Direksi secara konsisten memantau       procedures, and internal control systems, the
                             pelaksanaan program dan mengantisipasi potensi              Board of Directors consistently monitors program
2025 Sustainability Report




                             risiko secara tepat waktu. Dengan pendekatan yang           implementation and anticipates potential risks in a
                             terstruktur dan disiplin ini, Perseroan berkomitmen untuk   timely manner. With this structured and disciplined
                             memastikan seluruh inisiatif keberlanjutan memberikan       approach, the Company is committed to ensuring that
                             nilai tambah jangka panjang serta manfaat nyata bagi        all sustainability initiatives deliver long-term added
                             seluruh pemangku kepentingan.                               value and tangible benefits to all stakeholders.


                                       Penutup                                                     Conclusion
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                             Melalui kolaborasi yang kuat, inovasi yang berkelanjutan,   Through strong collaboration, continuous innovation,
Laporan Keberlanjutan 2025




                             dan komitmen yang konsisten terhadap prinsip                and consistent commitment to sustainability
                             keberlanjutan, Perseroan terus berupaya menghadirkan        principles, the Company continues to strive to deliver
                             nilai nyata bagi masyarakat, lingkungan, dan                real value to society, the environment, and the
                             perekonomian. Hal ini merupakan hasil sinergi seluruh       economy. This report is the result of the synergy of all
                             jajaran manajemen, karyawan, serta dukungan para            levels of management, employees, and the support of
                             pemangku kepentingan yang senantiasa menaruh                stakeholders who have consistently placed their trust
                             kepercayaan dan membangun kolaborasi bersama                and built collaborations with the Company. We express
                             Perseroan. Atas kontribusi tersebut, kami menyampaikan      our deepest appreciation for this contribution.
                             apresiasi yang setinggi-tingginya.




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Perseroan meyakini bahwa integrasi prinsip keberlanjutan    The Company believes that integrating sustainability
dalam strategi bisnis tidak hanya merupakan tanggung        principles into the business strategy is not only
jawab, tetapi juga menjadi sumber keunggulan                a responsibility but also a source of long-term
kompetitif jangka panjang. Dengan memperkuat                competitive advantage. By strengthening governance,
tata kelola, meningkatkan kualitas portofolio, serta        improving portfolio quality, and proactively managing
mengelola risiko dan peluang keberlanjutan secara           sustainability risks and opportunities, the Company
proaktif, Perseroan optimis dapat terus tumbuh secara       is optimistic will be able to continuously grow in
berkelanjutan serta berkontribusi dalam pembangunan         sustainable manner and to contribue to inclusive, low-
ekonomi yang inklusif dan rendah karbon.                    carbon economic development.

Ke depan, Perseroan menyadari bahwa tantangan               Going forward, the Company realizes that sustainability
keberlanjutan akan semakin dinamis. Namun demikian,         challenges will become more dynamic. However, with
dengan semangat perbaikan berkelanjutan, Perseroan          the spirit of continuous improvement, the Company
berkomitmen untuk terus memperkuat strategi,                is committed to continuously strengthen its strategy,
meningkatkan kinerja, dan menghadirkan inovasi yang         improve performance, and deliver relevant innovations.
relevan. Melalui laporan keberlanjutan ini, kami berharap   Through this sustainability report, we hope to provide
dapat memberikan gambaran yang utuh atas perjalanan         a comprehensive overview on the Company’s journey
dan arah Perseroan, sekaligus menegaskan komitmen           and direction, while also affirming our commitment
kami untuk tumbuh secara bertanggung jawab dan              to have a sustainable growth and benefits for all
memberikan manfaat berkelanjutan bagi seluruh               stakeholders and future generations.
pemangku kepentingan dan generasi mendatang.




                                                            Jakarta, 27 April 2026
                                                            Jakarta, April 27, 2026

                                                            Atas nama Direksi,
                                                            On behalf of the Board of Directors,




                                                            Koji Kato
                                                            Presiden Direktur
                                                            President Director
                                                                                                                      PT Bussan Auto Finance




                                                                                                                      53
Page 54
                             1. Koji Kato                       5. Yu Oyama
                                  Presiden Direktur                  Wakil Presiden Direktur
                                  President Director                 Vice President Director


                             2. Yasunori Suita                  6. A Lung Ng NG
                                  Wakil Presiden Direktur            Direktur
                                  Vice President Director            Director


                             3. Akira Sugai*)                   7. Yudono
                                  Wakil Presiden Direktur            Direktur
                                  Vice President Director            Director


                             4. Sigit Sembodo
                                  Wakil Presiden Direktur
                                  Vice President Director
2025 Sustainability Report




                                                                                  5                                   1   7
|
Laporan Keberlanjutan 2025




                             *)   Telah mengajukan pengunduran diri dan telah efektif pada tanggal 15 Februari 2026
   54                             Has submitted resignation and effectively applied as per February 15, 2026.
Page 55
    PT Bussan Auto Finance




                             55
2
4
3
6
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                             SURAT PERNYATAAN ANGGOTA
                             DEWAN KOMISARIS TENTANG TANGGUNG
                             JAWAB ATAS LAPORAN KEBERLANJUTAN
                             PT BUSSAN AUTO FINANCE TAHUN 2025
                             STATEMENT OF THE BOARD OF COMMISSIONERS REGARDING RESPONSIBILITY
                             FOR PT BUSSAN AUTO FINANCE SUSTAINABILITY REPORT 2025



                             Kami yang bertanda tangan di bawah ini menyatakan    We, the undersigned, hereby declare that all
                             bahwa semua informasi dalam Laporan Keberlanjutan    information contained in PT Bussan Auto Finance
                             PT Bussan Auto Finance Tahun 2025 telah dimuat       Sustainability Report 2025 have been fully disclosed
                             secara lengkap dan bertanggung jawab penuh atas      and being solely responsible upon validity of contents
                             kebenaran isi Laporan Keberlanjutan Perusahaan.      of the Company’s Sustainability Report.

                             Demikian pernyataan ini dibuat dengan sebenarnya.    This statement is made truthfully.

                             Jakarta, 27 April 2026                               Jakarta, April 27, 2026




                                                                     Toshiyuki Kojima
2025 Sustainability Report




                                                                        Presiden Komisaris
                                                                      President Commissioner
                                 Naotaka Takeshita                                                           Masami Shiobara
                                         Komisaris                                                                 Komisaris
                                       Commissioner                                                              Commissioner
|
Laporan Keberlanjutan 2025




                                  Dani Firmansjah                          Prabowo                               Nurdayadi
                                  Komisaris Independen                Komisaris Independen                    Komisaris Independen
                                Independent Commissioner            Independent Commissioner                Independent Commissioner




   56
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SURAT PERNYATAAN ANGGOTA
DIREKSI TENTANG TANGGUNG JAWAB
ATAS LAPORAN KEBERLANJUTAN
PT BUSSAN AUTO FINANCE TAHUN 2025
STATEMENT OF THE BOARD OF DIRECTORS REGARDING RESPONSIBILITY
FOR PT BUSSAN AUTO FINANCE SUSTAINABILITY REPORT 2025



Kami yang bertanda tangan di bawah ini menyatakan                                      We, the undersigned, hereby declare that all
bahwa semua informasi dalam Laporan Keberlanjutan                                      information contained in PT Bussan Auto Finance
PT Bussan Auto Finance Tahun 2025 telah dimuat                                         Sustainability Report 2025 have been fully disclosed
secara lengkap dan bertanggung jawab penuh atas                                        and being solely responsible upon validity of contents
kebenaran isi Laporan Keberlanjutan Perusahaan.                                        of the Company’s Sustainability Report.

Demikian pernyataan ini dibuat dengan sebenarnya.                                      This statement is made truthfully.

Jakarta, 27 April 2026                                                                 Jakarta, April 27, 2026




                                                                          Koji Kato
                                                                       Presiden Direktur
                                                                       President Director




          Yasunori Suita*                                            Sigit Sembodo                                                  Yu Oyama
       Wakil Presiden Direktur                                    Wakil Presiden Direktur                                   Wakil Presiden Direktur
       Vice President Director                                    Vice President Director                                   Vice President Director
                                                                                                                                                                             PT Bussan Auto Finance




                                            A Lung Ng                                                     Yudono
                                                 Direktur                                                  Direktur
                                                 Director                                                  Director



*) belum dapat menandatangani Laporan Tahunan ini karena proses perizinan administratif berupa Izin Mempekerjakan Tenaga Asing (IMTA) masih dalam tahap
   penyelesaian pada saat Laporan Tahunan ini dipublikasikan. Keterangan ini disampaikan sebagai pemenuhan ketentuan Pasal 17 POJK Nomor 29/POJK.04/2016
   tentang Laporan Tahunan Emiten atau Perusahaan Publik.
   has not been able to sign this Annual Report as the administrative licensing process in the form of the Foreign Worker Employment Permit (IMTA) is still in progress at
   the time this Annual Report is published. This statement is provided in compliance with Article 17 of POJK No. 29/POJK.04/2016 concerning Annual Reports of Issuers
   or Public Companies.                                                                                                                                                      57
Page 58
     Laporan Keberlanjutan 2025   |   2025 Sustainability Report




58
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TENTANG
BAF
ABOUT BAF




Beradaptasi dan berkolaborasi
menjadi kunci, seiring Perseroan mulai
mengintegrasikan perspektif keberlanjutan
dalam strategi dan merespons dinamika
pasar serta teknologi.


Adaptation and collaboration are the
                                            PT.Bussan Auto Finance




key, as the Company begins to integrate
sustainability perspective into our
strategy and respond to the market and
technological dynamics.




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                             SEKILAS BAF
                             BAF AT A GLANCE [POJK 3.d]



                             PT Bussan Auto Finance (BAF) [Kode Ticker: BAFI]         PT Bussan Auto Finance (BAF) [Ticker Code: BAFI] is
                             merupakan perusahaan jasa pembiayaan yang                a financing services company operated under the
                             beroperasi di bawah pengawasan Otoritas Jasa             supervision of Financial Services Authority (OJK). BAF
                             Keuangan (OJK). BAF juga tercatat sebagai anggota        is also a registered member of Indonesian Financial
                             Asosiasi Perusahaan Pembiayaan Indonesia (APPI)          Services Association (APPI) and Credit Bureau,
                             dan Biro Kredit, Lembaga Registrasi Aset, dan            Asset Registration Agency, and Alternative Dispute
                             Lembaga Alternatif Penyelesaian Sengketa Sektor Jasa     Resolution Agency for the Financial Services Sector
                             Keuangan (LAPS SJK). Sejak didirikan pada tahun 1997,    (LAPS SJK). Since its establishment in 1997, BAF has
                             BAF memfokuskan portofolionya pada pembiayaan            focused its portfolio on Yamaha motorcycle financing,
                             sepeda motor Yamaha, dengan dukungan kepemilikan         supported by majority ownership by Mitsui & Co., Ltd.
                             mayoritas oleh Mitsui & Co., Ltd.

                             Saat ini, BAF didukung oleh jaringan yang luas,          Currently, BAF is supported by an extensive network
                             terdiri dari 254 kantor dan lebih dari 9.000 karyawan    of 254 offices and over 9,000 employees throughout
                             di seluruh Indonesia. Seiring perkembangannya,           Indonesia. As it grows, BAF strives to expand financing
                             BAF terus memperluas layanan pembiayaan untuk            services to fulfil the more diverse needs of the society,
                             menjawab kebutuhan masyarakat yang semakin               including financing for new Yamaha motorcycles,
                             beragam, termasuk pembiayaan sepeda motor baru           financing for quality used motorcycles, car financing,
                             Yamaha, pembiayaan sepeda motor bekas berkualitas,       electronics and furniture financing, and BAF Dana
                             pembiayaan mobil, pembiayaan elektronik dan              Syariah, using vehicle BPKB (vehicle ownership
                             furnitur, serta BAF Dana Syariah yang memanfaatkan       certificate) as collateral. BAF also provides financing
                             jaminan BPKB kendaraan. BAF juga menyediakan             for Micro, Small, and Medium Enterprises (MSMEs).
                             pembiayaan bagi pelaku Usaha Mikro, Kecil, dan
                             Menengah (UMKM).

                             Dengan semangat solution to enrich people’s life, BAF    With the spirit of solutions to enrich people’s life, BAF
                             berkomitmen untuk memberikan solusi keuangan yang        is committed to deliver relevant and reliable financial
                             relevan dan terpercaya, sehingga mampu mendukung         solutions, thereby supporting improvement of welfare
                             peningkatan kesejahteraan masyarakat Indonesia.          for the Indonesian people.
2025 Sustainability Report




                                                      Nama Perusahaan                           Bidang Usaha
                                                      NAME OF COMPANY [GRI 2-1]                 LINE OF BUSINESS [GRI 2-6] [SEOJK C.4]

                                                      PT Bussan Auto Finance                    Pembiayaan untuk barang dan/atau jasa
                                                                                                Financing for goods and/or services
|
Laporan Keberlanjutan 2025




                             Sesuai anggaran dasar, Perseroan bergerak dalam          According to the articles of association, the Company
                             bidang aktivitas jasa keuangan lainnya, bukan asuransi   engages in other financial services activities, which are
                             dan dana pensiun. Perseroan merupakan perusahaan         not insurance and pension funds. The Company is a
                             pembiayaan yang meliputi:                                financing company that includes:
                             a. Perusahan Pembiayaan Konvensional                     a. Conventional Financing Company
                             b. Unit Usaha Syariah Perusahaan pembiayaan              b. Sharia Business Unit of the Financing Company



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                        Pembiayaan Konvensional
                        CONVENTIONAL FINANCING

                        Pembiayaan konvensional meliputi pembiayaan barang dan/atau jasa melalui:
                        Conventional financing includes financing for goods and/or services through:



                           1                             2                             3                          4
                           Pembiayaan                    Pembiayaan                    Pembiayaan                 Kegiatan usaha
                           Investasi;                    Modal Kerja;                  Multiguna;                 pembiayaan lain*
                           Investment                    Working Capital               Multifinancing;            Other financing
                           Financing;                    Financing;                                               business activities*



                        Selain kegiatan usaha tersebut, Perseroan dapat melakukan sewa operasi (operation lease) dan/
                        atau kegiatan berbasis imbal jasa sepanjang tidak bertentangan dengan ketentuan peraturan
                        perundang-undangan di sektor jasa keuangan.

                        In addition to these business activities, the Company may engage in operating leases and/or
                        fee-based activities as long as they do not conflict with the provisions of laws and regulations in
                        financial services sector.



                        Unit Usaha Syariah
                        SHARIA BUSINESS UNIT

                        Kelompok mencakup kegiatan unit kerja dari kantor pusat perusahaan pembiayan yang
                        melaksanakan kegiatan pembiayaan syariah dan atau berfungsi sebagai kantor induk dari
                        kantor yang melaksanakan pembiayaan syariah. Kegiatan usaha Unit Usaha Syariah tersebut,
                        berdasarkan peraturan Otoritas Jasa Keuangan meliputi pembiayaan jual beli, pembiayaan
                        jasa, pembiayaan investasi.

                        This group includes activities of work units within the head office of a financing company that
                        engages in Sharia financing activities and/or serve as the parent office of offices that carry
                        out Sharia financing. According to Financial Services Authority regulations, the Sharia Business
                        Unit’s business activities include sales and purchase financing, service financing, and investment
                        financing.




Pembiayaan                                       Pembiayaan                                        Pembiayaan
Roda Dua                                         Roda Empat                                        UMKM dan Digital
TWO-WHEELS                                       FOUR-WHEELS                                       MSMES AND DIGITAL
                                                                                                                                         PT Bussan Auto Finance




FINANCING                                        FINANCING                                         FINANCING


Pembiayaan Motor Baru Yamaha                     Pembiayaan Mobil                                  Pembiayaan Elektronik
New Yamaha Motorcycle Financing                  Car Financing                                     dan Furnitur
                                                                                                   Electronic & Furniture Financing
Pembiayaan Motor Bekas                           BAF Dana Syariah (Mobil)
Used Motorcycle Financing                        BAF Dana Syariah (Car)                            Pembiayaan UMKM
                                                                                                   MSME Financing
BAF Dana Syariah (Motor)
BAF Dana Syariah (Motorcycle)


*   Kegiatan usaha pembiayaan lain berdasarkan persetujuan Otoritas Jasa Keuangan.
                                                                                                                                         61
    Other financing business activities based on approval from the Financial Services Authority.
Page 62
                             Pelanggan
                             CUSTOMER [GRI 2-6]

                             Pelanggan atau konsumen yang dimiliki Perseroan pada           In 2025, the Company’s customers or consumers
                             tahun 2025 sebanyak lebih dari 820 ribu konsumen               reached more than 820 thousand consumers
                             yang terdiri atas pelanggan individu, perusahaan,              consisting of individual customers, companies, and
                             maupun Usaha Mikro, Kecil, dan Menengah (UMKM)                 Micro, Small, and Medium Enterprises (MSMEs) spread
                             yang tersebar di seluruh Indonesia.                            across Indonesia.



                             Dasar Hukum Pendirian
                             LEGAL BASIS OF ESTABLISHMENT [GRI 2-1]

                             Akta Perseroan Terbatas No. 55 tanggal 18 Juli 1995,           Limited Liability Company Deed No. 55 dated July 18,
                             dibuat di hadapan Sugiri Kadarisman, S.H., Notaris di          1995, drafted before Sugiri Kadarisman, S.H., Notary
                             Jakarta, dan telah: (i) mendapatkan pengesahan dari            in Jakarta, and has: (i) obtained approval from the
                             Menteri Kehakiman Republik Indonesia berdasarkan               Minister of Justice of the Republic of Indonesia based
                             Surat Keputusan No. C210.337.HT.01.01.TH’95                    on Decree No. C210.337.HT.01.01.TH’95 dated August
                             tanggal 18 Agustus 1995; (ii) didaftarkan pada                 18, 1995; (ii) registered on September 25, 1995 in the
                             tanggal 25 September 1995 dalam buku register di               register book at the Clerk’s Office of the Central Jakarta
                             Kantor Kepaniteraan Pengadilan Negeri Jakarta Pusat            District Court Number 1475/1995; and announced in
                             Nomor 1475/1995; dan diumumkan dalam Berita                    Republic of Indonesia State Gazette (“BNRI”) No. 138
                             Negara Republik Indonesia (”BNRI”) No. 138 tanggal             dated January 2, 1996, Supplement No.1.
                             2 Januari 1996, Tambahan No.1.



                             Kepemilikan
                             OWNERSHIP [GRI 2-1] [SEOJK C.3.c] [POJK 3.c.3]


                                     Mitsui                JA Mitsui                 Yamaha                 PT Yamaha                     PT Sinergi
                                   & Co., Ltd.            Leasing, Ltd.            Motor Co., Ltd.        Indonesia Motor                 Autoindo
                                                                                                           Manufacturing                    Abadi

                                     45.0%                   20.0%                     17.7%                    2.3%                        15.0%
2025 Sustainability Report




                             Pelanggan                                 Entitas Usaha                            Alamat Kantor
|




                             CUSTOMER                                  BUSINESS ENTITY                          OFFICE ADDRESS
                             [GRI 2-6]                                 [GRI 2-2]                                [GRI 2-1] [SEOJK C.2] [POJK 3.b]
Laporan Keberlanjutan 2025




                             18 Agustus 1995                           Perseroan tidak memiliki                 BAF Plaza
                             August 18, 1995                           entitas anak                             Jl. Raya Tanjung Barat No. 121,
                                                                       The Company does not have                Jagakarsa, Jakarta Selatan 12530,
                                                                       any subsidiary entity.                   Indonesia
                                                                                                                     +62 21 2939 6000
                                                                                                                     baf.sekretariat@baf.id
                                                                                                                     www.baf.id




   62
Page 63
Wilayah Operasional dan Jaringan Layanan
OPERATIONAL AREA AND SERVICE NETWORK [GRI 2-1] [SEOJK C.3.d] [POJK 3.c.4]



      27



                  7
                                                                                                                 13
                                                                                                         8
                                                             5

                                  3                                        24
                                      11       4
                                                                                                                                              6

                                           1                                                        18
                                                        28
                                                   23        31   25
                                                                       5
                                                                                3                                   Jumlah Kantor Jaringan
                                                                                          3                  5      Total Network Offices


                                                                                                                    254

*)   Informasi detail terkait wilayah operasional dapat dilihat dalam Laporan Tahunan 2025 halaman 84 dan 494.
     Detai information about operational areas can be found in the 2025 Annual Report, pages 84 and 494.




Skala Perusahaan
COMPANY SCALE [GRI 2-6] [SEOJK C.3] [POJK 3.c.1-2]




Jumlah Karyawan                        Pendapatan                               Laba Bersih                      Jumlah Aset
Total Employees                        Revenue                                  Net Profit                       Total Assets [SEOJK C.3.a]

9,407                                  4.78                                     413.47                           14.08
orang / people                         Rp triliun / Rp trillion                 Rp miliar / Rp billion           Rp triliun / Rp trillion
                                                                                                                                                  PT.Bussan Auto Finance




Jumlah Liabilitas                      Jumlah Ekuitas                           Jumlah Piutang                   Non-Performing
Total Liabilities [SEOJK C.3.a]        Total Equity                             Pembiayaan Bersih                Financing (NPF)
                                                                                Total Net Financing
10.88                                  3.20                                     Receivables                      1.01%
                                                                                12.78
Rp triliun / Rp trillion               Rp triliun / Rp trillion


                                                                                Rp triliun / Rp trillion
                                                                                                                                              63
Page 64
                             MISI, VISI & NILAI-NILAI PERUSAHAAN
                             MISSION, VISION AND CORPORATE VALUES [SEOJK C.1] [POJK 3.a]




                             Visi                                                                     Misi
                             VISION                                                                   MISSION



                             Menjadi perusahaan pembiayaan                                            Memberikan layanan solusi
                             terkemuka dan terpercaya bagi                                            keuangan terbaik untuk
                             pelanggan, mitra usaha, karyawan,                                        meningkatkan kesejahteraan hidup
                             dan masyarakat.                                                          masyarakat.

                             To become a leading and trusted                                          To provide the best financial
                             financing company for customers,                                         solutions to improve welfare of the
                             business partners, employees, and                                        society.
                             the society.




                             Nilai-Nilai Perusahaan
2025 Sustainability Report




                             CORPORATE VALUES
|
Laporan Keberlanjutan 2025




                             VISIONARY                                        RELIABLE                                         ACCESSIBLE

                             Selalu Berinovasi dan                            Terpercaya dan Dinamis                           Ramah dan Terjangkau
                             Menyukai Tantangan                               Trusted and Dynamic                              Friendly and Affordable
                             Always Innovating and
                             Embracing Challenges




                             Visi dan Misi Perseroan telah ditinjau ulang secara berkala untuk disesuaikan dengan perkembangan bisnis Perseroan, dan disetujui oleh Direksi.
                             The Company’s Vision and Mission have been periodically reviewed to align with the Company’s business developments and approved by the
   64                        Board of Directors.
Page 65
PERINGKAT PERUSAHAAN
COMPANY RATING




                                                                                    idAAA
                                                                                    OUTLOOK : STABLE

PT Pemeringkat Efek Indonesia (PEFINDO)


idAAA merupakan peringkat tertinggi yang diberikan     idAAA is the highest rating assigned by PEFINDO.
oleh PEFINDO. Kemampuan obligor untuk memenuhi         The obligor’s ability to fulfil long-term financial
komitmen keuangan jangka panjangnya, relatif           commitments, relative to other Indonesian obligors, is
terhadap obligor Indonesia lainnya, adalah superior.   superior.

Link: https://bit.ly/RatingPefindoBAFI




                                                                                    AAA(idn)
                                                                                    OUTLOOK : STABLE

PT Fitch Ratings Indonesia


Peringkat Nasional ‘AAA’ menunjukkan peringkat         National Rating of ‘AAA’ indicates the highest rating
tertinggi yang diberikan oleh Fitch dalam skala        assigned by Fitch on its National Rating scale for that
Peringkat Nasional untuk negara tersebut. Peringkat    country. This rating is assigned to issuers or bonds
ini diberikan kepada emiten atau obligasi dengan       with the lowest expected default risk compared to all
ekspektasi paling rendah terhadap risiko gagal bayar   other issuers or bonds in the same country or monetary
dibandingkan dengan semua emiten atau obligasi lain    union.
di negara atau serikat moneter yang sama.

Link: https://bit.ly/RatingFitchBAFI
                                                                                                                 PT Bussan Auto Finance




                                                                                                                 65
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                             SEJARAH SINGKAT BAF
                             BAF MILESTONES




                                                                                                    1997
                                                                                                    PT Pembiayaan Getraco Indonesia
                                                                                                    berganti nama menjadi PT Danamon
                                                                                                    Mits Otomotif Finance dan mulai
                                                                                                    berfokus pada pembiayaan sepeda
                                                                                                    motor baru merek Yamaha.

                                                                                                    PT Pembiayaan Getraco Indonesia
                                                                                                    changed its name to PT Danamon Mits
                                                                                                    Otomotif Finance and began focusing
                                                                                                    on new Yamaha brand motorcycles
                                                                                                    financing.




                                                                                                    2013
                                                                                                    Perseroan menambah modal melalui
                                                                                                    penerbitan saham baru, yang
                                                                                                    seluruhnya diambil oleh PT Ciptadana
                                                                                                    Capital, anak perusahaan Lippo Group
                                                                                                    dan Yamaha.


                             2015
2025 Sustainability Report




                                                                                                    Peluncuran produk baru untuk
                                                                                                    pembiayaan mesin pertanian.

                             Peluncuran produk baru untuk                                           The Company increased its capital by
                             pembiayaan multiproduk, mencakup                                       issuing new shares, all of which were
                             elektronik, gadget, dan furnitur.                                      taken up by PT Ciptadana Capital, a
                                                                                                    subsidiary of Lippo Group and Yamaha.
                             New product launch for multifinancing,
                             including electronics, gadgets and                                     Launch of new products for
                             furniture.                                                             agricultural machinery financing.
|
Laporan Keberlanjutan 2025




                                                                              2017
                                                                              Peluncuran produk baru untuk

                                       2016                                   pembiayaan mobil.
                                                                              Penerbitan Obligasi Perdana dan
                                                                              pencatatan sebagai Emiten Obligasi di
                                       Peluncuran produk pembiayaan           Bursa Efek Indonesia.
                                       BAF Dana Syariah untuk kendaraan
                                       bermotor (motor).                      The launch of new car financing
                                                                              products.
                                       The launch of BAF Dana Syariah         Initial Bond Issuance and listing as
                                       financing product for motor vehicles   a Bond Issuer at Indonesia Stock
   66                                  (motorcycle).                          Exchange.
Page 67
1998
Mitsui & Co., Ltd. mengakuisisi        Mitsui & Co., Ltd. acquired all shares
seluruh saham PT Danamon               of PT Danamon Sanggrahan.
Sanggrahan. Setelah akuisisi           Following the acquisition, the

                                                                                          2004
tersebut, komposisi kepemilikan        ownership composition changed
berubah menjadi: Mitsui & Co., Ltd.    to: Mitsui & Co., Ltd. (75%), PT
sebesar 75%, PT Lenggara Guna          Lenggara Guna Sejahtera (15%),
Sejahtera 15%, Yamaha Motor Co.,       Yamaha Motor Co., Ltd. (7%),                       Seluruh saham PT Lenggara Guna
Ltd. 7%, dan PT Yamaha Motor           and PT Yamaha Motor Kencana                        Sejahtera dijual kepada PT Mitsui
Kencana Indonesia 3%.                  Indonesia (3%).                                    Indonesia.

Sebagai konsekuensi, perusahaan        As a result, the company changed                   All shares of PT Lenggara Guna
berganti nama menjadi PT Bussan        its name to PT Bussan Auto Finance                 Sejahtera were sold to PT Mitsui
Auto Finance (Perseroan) dan           (the Company) and maintained its                   Indonesia.
mempertahankan fokus bisnis pada       business focus on financing new
pembiayaan sepeda motor baru           Yamaha motorcycles.
Yamaha.




                                           2009
                                           Perseroan meluncurkan produk baru
                                           untuk pembiayaan motor bekas (Used
                                           Motorcycle Financing/UMC).

                                           The Company launched a new product
                                           for used motorcycle financing (Used
                                           Motorcycle Financing/UMC).




                                                                                2019
                                                                                Seluruh saham Perseroan milik PT Mitsui
                                                                                Indonesia sebanyak 41.250 lembar saham,
                                                                                serta sebagian saham Perseroan yang dimiliki
                                                                                Mitsui & Co., Ltd. sebanyak 11.786 lembar, dibeli
                     2018                                                       oleh PT Sinergi Autoindo Abadi. Perubahan ini
                                                                                menyebabkan komposisi pemegang saham
                                                                                Perseroan menjadi:
                     Mitsui & Co., Ltd. meningkatkan
                                                                                • Mitsui & Co., Ltd. (65,0%)
                     kepemilikan sahamnya dengan
                                                                                • Yamaha Motor Co., Ltd. (17,7%)
                     mengakuisisi seluruh saham yang
                                                                                • PT Yamaha Indonesia Motor Manufacturing
                     dimiliki oleh PT Ciptadana Capital.
                                                                                    (2,3%)
                     Dengan transaksi ini, kepemilikan
                                                                                • PT Sinergi Autoindo Abadi (15,0%)
                     Mitsui & Co., Ltd. naik menjadi 68,3%.
                                                                                                                                    PT Bussan Auto Finance




                                                                                The entire 41,250 shares of the Company’s shares
                     Mitsui & Co., Ltd. increased its
                                                                                owned by PT Mitsui Indonesia, altogether with
                     sharesownership by acquiring all
                                                                                11,786 shares of the Company’s shares owned
                     shares held by PT Ciptadana Capital.
                                                                                by Mitsui & Co., Ltd., were purchased by PT
                     This transaction increases Mitsui & Co.,
                                                                                Sinergi Autoindo Abadi. This change resulted in
                     Ltd.’s ownership to 68.3%.
                                                                                the Company’s shareholder composition into as
                                                                                follows:
                                                                                • Mitsui & Co., Ltd. (65.0%)
                                                                                • Yamaha Motor Co., Ltd. (17.7%)
                                                                                • PT Yamaha Indonesia Motor Manufacturing
                                                                                     (2.3%)
                                                                                • PT Sinergi Autoindo Abadi (15.0%)                 67
Page 68
                             2020
                                                                      2021
                             Peluncuran produk baru untuk
                             pembiayaan BAF Dana Syariah
                             (mobil).
                                                                      Peluncuran produk baru untuk
                             The launch of new product for BAF        pembiayaan BAF PraDana dan BAF
                             Dana Syariah financing (car).            AdiDana.

                                                                      The launch of new products for BAF
                                                                      PraDana and BAF AdiDana financing.




                                                                                                   2023
                                                                                                   Sebanyak 20% saham Perseroan
                                                                                                   milik Mitsui & Co., Ltd. atau setara
                                                                                                   dengan 70.714 lembar saham, dibeli
                                                                                                   oleh JA Mitsui Leasing, Ltd. Transaksi
                                                                                                   jual-beli dan pemindahan saham ini
                                                                                                   menyebabkan perubahan struktur
                                                                                                   pemegang saham menjadi:
                                                                                                   • Mitsui & Co., Ltd. (45,0%)
                                                                                                   • JA Mitsui Leasing, Ltd. (20,0%)
                                                                                                   • Yamaha Motor Co., Ltd. (17,7%)
                                                                                                   • PT Yamaha Indonesia Motor
                                                                                                        Manufacturing (2,3%)
                                                                                                   • PT Sinergi Autoindo Abadi (15,0%)

                                                                                                   20% of the Company’s shares owned
                                                                                                   by Mitsui & Co., Ltd., equivalent to
                                                                                                   70,714 shares, were purchased by JA
                                                                                                   Mitsui Leasing, Ltd. The shares trading
                                                                                                   and transfer resulted in a change in the
                                                                                                   shareholder structure into as follows:
                                                                                                   • Mitsui & Co., Ltd. (45.0%)
                                                                                                   • JA Mitsui Leasing, Ltd. (20.0%)
                                                                                                   • Yamaha Motor Co., Ltd. (17.7%)
                                                                                                   • PT Yamaha Indonesia Motor
2025 Sustainability Report




                                                                                                       Manufacturing (2.3%)
                                                                                                   • PT Sinergi Autoindo Abadi (15.0%)

                             2024
                             Pada September 2024, pemasaran
                             produk BAF PraDana dan BAF
                             AdiDana dihentikan setelah dilakukan
                             evaluasi menyeluruh. Perseroan
                             kini fokus mengembangkan kedua
                             produk tersebut dengan penekanan
|




                             pada digitalisasi (BAF K1LAT) dan
Laporan Keberlanjutan 2025




                             peningkatan akses pembiayaan untuk
                             UMKM berbadan usaha.

                             In September 2024, marketing of BAF
                             PraDana and BAF AdiDana products
                             was discontinued after a thorough
                             evaluation. The Company is now
                             focusing on developing both products,
                             emphasizing digitalization (BAF K1LAT)
                             and increasing access to financing for
                             business entities (MSMEs).



   68
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KEANGGOTAAN PADA ASOSIASI
MEMBERSHIP IN ASSOCIATIONS [GRI 2-28] [SEOJK C.5] [POJK 3.e]




Asosiasi Perusahaan                    Indonesian Corporate                  Badan Mediasi Pembiayaan
Pembiayaan Indonesia (APPI)            Secretary Association (ICSA)          Pergadaian dan Ventura
Indonesian Finance                     Indonesian Corporate                  Indonesia (BMPPVI)
Services Association (APPI)            Secretary Association (ICSA)          Indonesian Pawnshop and
                                                                             Venture Capital Mediation
                                                                             Agency (BMPPVI)




Asosiasi Emiten                        Indonesia Global                      Partnership for Carbon Accounting
Indonesia (AEI)                        Compact Network (IGCN)                Financials (PCAF)
Indonesia Issuers                      Indonesia Global                      Partnership for Carbon Accounting
Association (AEI)                      Compact Network (IGCN)                Financials (PCAF)




PERUBAHAN ORGANISASI
ORGANIZATIONAL CHANGE [GRI 2-6] [SEOJK C.6] [POJK 3.f]



Selama tahun 2025, Perseroan melakukan optimalisasi       In 2025, the Company optimized network offices as
kantor jaringan sebagai bagian dari strategi efisiensi.   part of its efficiency strategy. This included opening
Langkah ini meliputi pembukaan kantor jaringan,           network offices, changing network office addresses,
perubahan alamat kantor jaringan, serta penutupan         and closing several network offices, resulting in a
beberapa kantor jaringan yang mengakibatkan               change in the number of network offices. The number
perubahan jumlah kantor jaringan Perseroan. Jumlah        of network offices recorded in 2024 was 250, and
kantor jaringan yang tercatat pada tahun 2024 adalah      in 2025 it increased to 254. This decision was made
250 dan pada tahun 2025 menjadi 254. Keputusan            after considering various internal and external factors
ini diambil dengan mempertimbangkan berbagai              affecting the continuity and development of the
                                                                                                                    PT Bussan Auto Finance




faktor internal dan eksternal yang mempengaruhi           Company’s business.
kelangsungan dan perkembangan bisnis Perseroan.

Selain itu, Perseroan juga melakukan penyesuaian          Furthermore, the Company also adjusted its internal
struktur organisasi internal berupa peleburan dan/        organization structure by merging and/or establishing
atau pembentukan beberapa departemen/divisi guna          several departments/divisions to improve operational
meningkatkan efektivitas operasional dan koordinasi       effectiveness and coordination of business functions.
fungsi bisnis. Informasi lebih lanjut mengenai struktur   Further information regarding the Company’s
organisasi Perseroan dapat dilihat pada Laporan           organization structure can be found in the Annual
Tahunan 2025.                                             Report 2025.
                                                                                                                    69
Page 70
                             Sepanjang periode pelaporan, tidak terdapat              Throughout the reporting period, there were no
                             perubahan struktur kepemilikan, merger, akuisisi, atau   changes in ownership structure, mergers, acquisitions,
                             divestasi, maupun perubahan signifikan lainnya yang      or divestitures, or other significant changes that
                             berdampak material terhadap ukuran organisasi,           would have a material impact on the Company’s
                             lokasi operasi utama, atau negara operasi utama          organizational size, principal operating locations, or
                             Perseroan. Dengan demikian, perubahan yang terjadi       principal operating countries. Therefore, the changes
                             selama tahun pelaporan terutama bersifat operasional     that occurred during the reporting year were primarily
                             dan internal serta tidak memengaruhi ruang lingkup       operational and internal in nature and did not impact
                             kegiatan usaha utama maupun cakupan pelaporan            the scope of the Company’s core business activities or
                             keberlanjutan Perseroan.                                 the scope of the sustainability reporting.




                             RANTAI PASOK
                             SUPPLY CHAIN [GRI 2-6] [GRI 414-1] [GRI 414-2]



                             Dalam menjalankan operasionalnya, Perseroan              In running its operations, the Company is supported
                             didukung oleh rantai pasokan yang mencakup berbagai      by a supply chain that includes various goods and
                             penyedia barang dan jasa, termasuk pengadaan             services providers, including procurement of office
                             perlengkapan kantor, layanan profesional, teknologi      supplies, professional services, information technology,
                             informasi, serta kebutuhan operasional lainnya.          and other operational needs. All elements of this
                             Seluruh elemen rantai pasokan ini berperan penting       supply chain play a critical role in maintaining smooth
                             dalam menjaga kelancaran layanan dan mendukung           service delivery and supporting achievement of the
                             pencapaian target bisnis Perseroan.                      Company’s business targets.



                                                Jumlah Pemasok                                           Jumlah Pembayaran
                                                TOTAL SUPPLIERS                                          Kepada Pemasok
                                                                                                         TOTAL PAYMENTS TO

                                                615                                                      SUPPLIERS
2025 Sustainability Report




                                                pemasok / suppliers
                                                                                                         526.8
                                                                                                         Rp miliar / Rp billion




                             Per 31 Desember 2025, sebanyak 99,5% vendor              As of December 31, 2025, 99.5% of the Company’s
                             Perseroan adalah lokal, baik untuk kebutuhan jasa        vendors were local vendors, for both services and goods
|




                             maupun barang.                                           needs.
Laporan Keberlanjutan 2025




                                                Jumlah Pemasok Lokal                                     Jumlah Pemasok
                                                TOTAL LOCAL SUPPLIERS                                    Luar Negri
                                                                                                         TOTAL FOREIGN SUPPLIERS

                                                612
                                                pemasok / suppliers                                      3
                                                                                                         pemasok / suppliers




   70
Page 71
Untuk memastikan seluruh proses pengadaan                To ensure that the entire procurement process has been
berjalan secara efektif, transparan, dan akuntabel,      effective, transparent, and accountable, the Company
Perseroan mengelola fungsi pengadaan melalui Divisi      manages the procurement function through the
Procurement & Account Payable. Divisi ini beroperasi     Procurement & Accounts Payable Division. This division
berdasarkan Standard Policy Procurement & Account        operates based on Standard Policy Procurement &
Payables No. SP-ACP-011-003 yang menjadi acuan           Accounts Payables No. SP-ACP-011-003 serves as
dalam seluruh kegiatan pengadaan, mulai dari proses      a reference for all procurement activities, from the
pemilihan pemasok hingga mekanisme pembayaran.           supplier selection process to the payment mechanism.

Setiap pemasok diwajibkan memenuhi standar etika         Every supplier is required to fulfil ethical standards and
dan ketentuan kepatuhan yang ditetapkan Perseroan,       compliance requirements established by the Company,
termasuk penandatanganan pakta integritas sebagai        including signing an integrity pact as a commitment to
bentuk komitmen terhadap praktik bisnis yang jujur,      honest, transparent, and free from conflict of interest
transparan, dan bebas dari konflik kepentingan.          business practices. The Company also conducts a
Perseroan juga melakukan evaluasi menyeluruh             comprehensive evaluation of suppliers, covering legal
terhadap pemasok, mencakup aspek legalitas dan           aspects and compliance with relevant regulations, to
kepatuhan terhadap regulasi yang relevan, guna           ensure all partners operate according to established
memastikan seluruh mitra kerja menjalankan               standards.
operasinya sesuai standar yang ditetapkan.



Pakta Integritas BAF
BAF INTEGRITY PACT


                  Menjalankan usahanya secara bersih, transparan dan profesional sesuai dengan prinsip
                  Tata Kelola Perusahaan Yang Baik (Good Corporate Governance) dan bersedia untuk
                  menjunjung tinggi integritas, nilai luhur dan etika berbisnis serta mematuhi peraturan
                  perundangan yang berlaku.
                  Conduct business in a clean, transparent, and professional manners in accordance with
                  the Good Corporate Governance principles and is committed to upholding integrity,
                  noble values, and business ethics, while complying with prevailing laws and regulations.
  1
                  Tidak akan melakukan bentuk komunikasi dan/atau pendekatan apapun yang mengarah
                  kepada tindak Korupsi, Kolusi, Nepotisme (KKN) dan sejenisnya.
                  Will not engage in any means of communication and/or approach that leads to
                  Corruption, Collusion, Nepotism (KKN), or similar acts.




  2
                  Tidak akan memberikan atau meminjamkan uang, bentuk hadiah, bantuan apapun,
                  dengan alasan apapun kepada pimpinan dan/atau pegawai BAF pada semua tingkatan.
                  Will not provide or lend money, gifts, or assistance of any kind, for any reason, to BAF
                  leaders and/or employees at all levels.




  3
                                                                                                                      PT Bussan Auto Finance




                  Melaporkan kepada Hotline Kepatuhan BAF apabila ada pimpinan dan/atau pegawai
                  BAF yang meminta atau memberikan kesan meminta sesuatu dari pemasok.
                  Report to the BAF Compliance Hotline any BAF leaders and/or employees who request
                  or appear to request anything from suppliers.




  4
                                                                                                                      71
Page 72
                                              Mewajibkan vendor untuk menjaga kerahasiaan data Perseroan dengan
                                              menandatangani perjanjian kerahasiaan Non-Disclosure Agreement (NDA) selama
                                              proses supplier onboarding.
                                              Require vendors to maintain the confidentiality of Company data by signing a Non-
                                              Disclosure Agreement (NDA) during the supplier onboarding process.



                               5
                             Sebagai langkah pencegahan terhadap potensi fraud    As a preventative measure against potential fraud or
                             atau pelanggaran dalam proses pengadaan, Perseroan   violations in the procurement process, the Company
                             menyediakan      Sistem    Pelaporan   Pelanggaran   provides a Whistleblowing System accessible to
                             (Whistleblowing System) yang dapat diakses oleh      suppliers and other stakeholders. Through the reporting
                             pemasok maupun pemangku kepentingan lainnya.         channel available at the Company’s official website,
                             Melalui kanal pelaporan yang tersedia di situs       any party can submit information about suspected
                             resmi Perseroan, setiap pihak dapat menyampaikan     violations in secure and responsible manners.
                             informasi atas dugaan pelanggaran secara aman dan
                             bertanggung jawab.



                                Menerima                  Investigasi               Penyelesaian                Pemantauan
                                Pengaduan                 Laporan                   Pengaduan                   Monitoring
                                Receive                   Complain                  Solving
                                Complain                  Investigation             Complain
2025 Sustainability Report
|
Laporan Keberlanjutan 2025




   72
Page 73
RANTAI NILAI
VALUE CHAIN [GRI 2-6]




 Pendanaan      Mitra          Akuisisi      Proses         Persetujuan   Penyerahan    Pengelolaan   Penagihan     Pelunasan
 Funding        Dealer         Konsumen      Kredit         Approval      Barang        Kotrak        Billing       Settlement
                               Customer      Credit                       Delivery of   Contract
                               Acquisition   Process                      Goods         Management




      1             2              3              4            5              6              7           8              9
Upstream                                     Core Business                              Downstream
(Mitra & Sumber Pembiayaan)                  Process                                    (Layanan dan Hubungan Konsumen)
(Partners & Financing Sources)                                                          (Consumer Services and Relations)

1.   Sumber pendanaan (bank, pasar           1.   Aktivitas pemasaran dan akuisisi      1.   Layanan pelanggan dan
     modal)                                       konsumen                                   pengaduan
     Funding sources (banks, capital              Marketing activities and customer          Customer service and complaints
     markets)                                     acquisition
                                                                                        2.   Layanan purna jual dan
2.   Mitra dealer / vendor penyedia          2.   Pengajuan aplikasi pembiayaan              restrukturisasi pembiayaan (jika
     barang (motor, mobil, multiproduk)           oleh konsumen                              diperlukan)
     Dealer/vendor partners providing             Consumer financing application             After-sales service and financing
     goods (motorcycles, cars,                    submission                                 restructuring (if necessary)
     multiproduct)
                                             3.   Verifikasi dokumen dan analisis       3.   Penyelesaian pembiayaan hingga
3.   Mitra pendukung operasional                  kelayakan kredit                           pelunasan kontrak
     (outsourcing, collection agency, IT          Document verification and                  Financing settlement through
     provider, asuransi)                          creditworthiness analysis                  contract settlement
     Operational support partners
     (outsourcing, collection agencies,      4.   Persetujuan dan pencairan
     IT providers, insurance)                     pembiayaan
                                                  Financing approval and
                                                  disbursement

                                             5.   Penyerahan barang kepada
                                                  konsumen melalui dealer
                                                  Delivery of goods to consumers
                                                  through dealers

                                             6.   Pengelolaan portofolio
                                                  pembiayaan (monitoring kualitas
                                                  kredit)
                                                  Financing portfolio management
                                                  (credit quality monitoring)

                                             7.   Penagihan dan pengelolaan risiko
                                                  kredit
                                                                                                                                 PT Bussan Auto Finance




                                                  Collection and credit risk
                                                  management




                                                                                                                                 73
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                             Rantai nilai Perseroan terbentuk dari rangkaian           The Company’s value chain is created by a series of
                             aktivitas yang mendukung penyediaan layanan               activities that support the provision of financing
                             pembiayaan berbagai produk, mulai dari sepeda             services for various products, ranging from Yamaha
                             motor Yamaha, kendaraan roda empat, hingga produk         motorcycles and four-wheels vehicles to other
                             pembiayaan lainnya termasuk pembiayaan multiguna          financing products, including multifinancing and
                             dan layanan pembiayaan konsumen. Rantai nilai             consumer financing services. This value chain
                             ini mencakup seluruh proses, mulai dari tahap hulu        encompasses the entire process, from the upstream
                             (upstream), kegiatan operasional Perseroan, hingga        stage, the Company’s operational activities, to the
                             tahap hilir (downstream) yang berkaitan dengan            downstream stage related to utilization of the services
                             pemanfaatan layanan oleh konsumen.                        by the customers.

                             Pada tahap hulu, proses dimulai dari penyediaan           At the upstream stage, the process was initiated with
                             objek pembiayaan melalui dealer resmi, agen penjual,      the provision of financing via authorized dealers, sales
                             distributor, dan/atau mitra bisnis lainnya yang           agents, distributors, and/or other business partners
                             menyediakan barang maupun jasa yang menjadi               who provide the goods or services subject to financing.
                             objek pembiayaan. Perseroan juga bekerja sama             The Company also collaborates with various supporting
                             dengan berbagai penyedia jasa pendukung, seperti          service providers, such as information technology
                             penyedia layanan teknologi informasi, perusahaan          providers, insurance companies, and other operational
                             asuransi, serta mitra layanan operasional lainnya yang    service partners, to ensure a smooth financing process.
                             mendukung kelancaran proses pembiayaan.

                             Selanjutnya, pada tahap operasional, Perseroan            Furthermore, at the operational stage, the Company
                             melaksanakan kegiatan pemasaran dan promosi               carries out marketing and promotional activities
                             melalui berbagai kanal, baik konvensional maupun          through conventional and digital channels, to reach
                             digital, untuk menjangkau calon konsumen secara lebih     a wider range of potential customers. This stage
                             luas. Tahap ini dilanjutkan dengan proses pembiayaan      continues with the financing process, which includes
                             yang mencakup penerimaan dan verifikasi dokumen           receiving and verifying application documents,
                             aplikasi, analisis kelayakan kredit, proses persetujuan   analyzing creditworthiness, financing approval, and
                             pembiayaan, hingga pencairan pembiayaan. Setelah          disbursing financing. When the financing is approved,
                             pembiayaan disetujui, konsumen menerima barang            the consumers will receive the financed goods through
                             yang dibiayai melalui jaringan dealer atau mitra          a network of dealers or distribution partners in
                             penyalur sesuai dengan ketentuan yang berlaku.            accordance with prevailing regulations.

                             Pada tahap hilir, Perseroan melakukan pengelolaan         At the downstream stage, the Company manages
                             portofolio pembiayaan secara berkelanjutan, termasuk      financing portfolio in sustainable manner, including
                             pemantauan kualitas pembiayaan, pengelolaan               monitoring financing quality, managing credit risk,
                             risiko kredit, serta penyediaan layanan purna jual        and providing after-sales services to the customers
                             kepada konsumen selama masa pembiayaan                    throughout the financing period. These activities aim
                             berlangsung. Aktivitas ini bertujuan untuk memastikan     to ensure the sustainability of customer relationships
                             keberlanjutan hubungan dengan konsumen sekaligus          while maintaining the quality of the Company’s
2025 Sustainability Report




                             menjaga kualitas aset pembiayaan Perseroan.               financing assets.

                             Dalam keseluruhan alur tersebut, Perseroan                Throughout this process, the Company prioritizes risk
                             menempatkan pengelolaan risiko dan kepatuhan              management and regulatory compliance, including
                             terhadap regulasi sebagai prioritas utama termasuk        the implementation of governance principles and
                             penerapan prinsip tata kelola dan perlindungan            consumer protection. At the same time, the use of
                             konsumen. Pada saat yang sama, pemanfaatan                digital innovation is continuously optimized to improve
                             inovasi digital terus dioptimalkan untuk meningkatkan     operational efficiency and provide added value for the
                             efisiensi operasional serta memberikan nilai tambah       customers and stakeholders at every stage of the value
|




                             bagi pelanggan dan pemangku kepentingan di setiap         chain, starting from customer acquisition to financing
                             tahap rantai nilai, mulai dari akuisisi konsumen hingga   management.
Laporan Keberlanjutan 2025




                             pengelolaan pembiayaan.




   74
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PT Bussan Auto Finance




                         75
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     Laporan Keberlanjutan 2025   |   2025 Sustainability Report




76
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STRATEGI
KEBERLANJUTAN
SUSTAINABILITY STRATEGY




Strategi terus diperkuat agar lebih terarah,
melalui penguatan tata kelola dan adopsi
pendekatan yang semakin terstruktur,
termasuk referensi awal terhadap IFRS S2.
                                               PT.Bussan Auto Finance




The strategy is always be strengthened to
be more focused, through strengthening
governance and adopting a more
structured approach, including early
reference to IFRS S2.



                                               77
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                             KEBIJAKAN DAN STRATEGI
                             KEBERLANJUTAN
                             SUSTAINABILITY POLICY AND STRATEGY
2025 Sustainability Report




                                      Strategi Keberlanjutan                                 Sustainability Strategy
                                      [SEOJK A.1.] [POJK 1]                                  [SEOJK A.1.] [POJK 1]


                             Perseroan telah menyusun kerangka keberlanjutan        The Company has developed a Sustainability
                             sebagai pedoman dalam menjalankan usaha yang           Framework as the guideline in conducting business
                             memberikan dampak positif bagi masyarakat,             with positive impacts to the society, the economy, and
|




                             perekonomian, dan lingkungan. Kerangka ini juga        the environment. This framework is also supported
                             didukung oleh tata kelola yang kuat dan menjadi        by strong governance and applied as the company’s
Laporan Keberlanjutan 2025




                             landasan perusahaan dalam berkontribusi pada           foundation in contributing to          the Sustainable
                             pencapaian Tujuan Pembangunan Berkelanjutan (TPB/      Development Goals (SDGs) achievement.
                             SDGs).

                             Di tahun 2025, Perseroan telah melakukan tinjauan      In 2025, the Company conducted a review on the
                             ulang terhadap Kerangka Keberlanjutan yang telah       Sustainability Framework to ensure alignment with
                             disusun untuk memastikan kesesuaiannya dengan          current industry trends and to establish appropriate
                             tren industri terkini dan menetapkan langkah-langkah   steps to respond to future sustainability challenges.
                             yang tepat untuk merespons tantangan keberlanjutan     This process also included a review of material topics
                             ke depan. Proses ini turut mencakup proses tinjauan    to ensure the framework stays relevant and effective in
                             ulang terhadap topik material untuk memastikan         achieving the company’s long-term goals.
                             kerangka yang digunakan tetap relevan dan efektif
   78                        dalam mencapai tujuan jangka panjang perusahaan.
Page 79
Hasil tinjauan telah disetujui oleh Direksi dan Dewan                  Results of the review were approved by the Board
Komisaris pada tanggal 25 November 2025, serta                         of Directors and the Board of Commissioners
menegaskan bahwa Kerangka Keberlanjutan dan                            on November 25, 2025, and confirmed that the
topik material yang ditetapkan masih sesuai dengan                     Sustainability Framework and the designated material
konteks bisnis dan kebutuhan pemangku kepentingan                      topics whether still appropriate to the Company’s
Perseroan.                                                             business context and stakeholders needs.



Kerangka Keberlanjutan
SUSTAINABILITY FRAMEWORK




                                                        Aspire to be a Leading Financing Company
                                                                Dedicated to Sustainability

Pillar >>
                                Responsible                              Responsible                              Responsible
                                 Financing                             Business Practices                        Beyond Action
Commitment >>
                           Be involved in Indonesia’s                 Achieve a 10% reduction            Promoting actions & initiatives
                               efforts to achieve                   in emission from operations            to enhance social impact in
                            a low-carbon economy                              by 2030                          achieving the SDGs

Continuing Efforts >>




                           Sustainable portfolio &                      Green Operation &                Community Development &
                               Digitalization                           Climate Resilience               Sustainability Commitment


                                   Financial                              Data Privacy &                          Human Rights &
                                  Inclusivity                                Security                          Procurement Practices


                                  Portfolio                                Well-being &
                                 Assessment                                Safety Riding


                                                                            Learning &
                                                                              Growth




SDGs Focus >>




                                                        Governance (Ethical Business Practices - Anti Fraud)




Kerangka Keberlanjutan Perseroan terdiri dari tiga pilar               The Company’s Sustainability Framework consists of
utama yang saling terhubung, antara lain:                              three main and interconnected pillars:
1. Responsible Financing, mengedepankan upaya                          1. Responsible     Financing,     emphasizing      the
                                                                                                                                           PT Bussan Auto Finance




   aktif perusahaan dalam mendukung transisi                               Company’s active efforts to support the transition
   menuju ekonomi rendah karbon dan berkelanjutan                          to low-carbon and sustainable economy in
   di Indonesia,                                                           Indonesia.

2. Responsible Business Practices, mengedepankan                       2. Responsible Business Practices, emphasizing
   upaya pengelolaan operasi perusahaan yang                              environmentally     and    socially    responsible
   ramah lingkungan dan sosial, dengan komitmen                           management of the Company’s operations, with
   untuk mendukung pencapaian net zero emissions                          a commitment to supporting achievement of net-
   serta memastikan bahwa setiap langkah                                  zero emissions and ensuring that every operational
   operasional dilakukan dengan transparan dan                            step is done in transparent and responsible
   bertanggung jawab,                                                     manners.                                                         79
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                             3. Responsible Beyond Action, menggambarkan                3. Responsible Beyond Action, which illustrates the
                                komitmen perusahaan untuk memberikan manfaat               Company’s commitment to provideg social and
                                sosial dan lingkungan melalui berbagai program             environmental benefits through various programs
                                dan pengembangan komunitas.                                and community development.

                             Masing-masing pilar telah dilengkapi dengan inisiatif      Each pillar is equipped with sustainability initiatives
                             keberlanjutan yang mencakup aspek privasi konsumen         emphasizing consumer privacy and data security,
                             dan keamanan data, anti-fraud, inklusivitas keuangan,      anti-fraud, financial inclusiveness, occupational health
                             kesehatan dan keselamatan kerja, green operations          and safety, green operations and climate resilience,
                             dan ketahanan iklim, portofolio produk dan digitalisasi    product portfolio and digitalization, as well as training
                             serta pelatihan dan pengembangan.                          and development.

                             Seluruh inisiatif tersebut difokuskan pada topik-topik     All of these initiatives focus on the Company’s material
                             material Perseroan, sehingga memastikan bahwa              topics, ensuring that the sustainability strategy is not
                             strategi keberlanjutan tidak hanya selaras dengan          only aligned with business priorities but also responsive
                             prioritas bisnis, tetapi juga responsif terhadap dampak    to the Company’s key risks and impacts.
                             dan risiko utama yang dihadapi Perseroan.


                                      Strategi Iklim [IFRS S2.22.(a-b)]                           Climate Strategy [IFRS S2.22.(a-b)]

                             Sejalan dengan perkembangan standar pelaporan              In line with development of global sustainability
                             keberlanjutan global, Perseroan mulai menyelaraskan        reporting standards, the Company has started to
                             pendekatan pengelolaan risiko iklim dengan kerangka        align climate risk management approach with the
                             International Financial Reporting Standards (IFRS)         International Financial Reporting Standards (IFRS) S2
                             S2 yang menekankan keterkaitan antara perubahan            framework, which emphasizes the relation between
                             iklim, strategi bisnis, dan kinerja keuangan. Pada tahun   climate change, business strategy, and financial
                             2025, penyelarasan ini masih berada pada tahap awal        performance. As of 2025, this alignment is still in its
                             dan difokuskan pada pembangunan fondasi strategi           initial stages and is focused on building a climate
                             iklim yang relevan dengan karakteristik dan skala          strategy foundation relevant to the Company’s
                             bisnis Perseroan.                                          business characteristics and scale.

                             Dalam konteks strategi, Perseroan memandang                In strategic context, the Company views climate
                             perubahan iklim sebagai faktor yang berpotensi             change as a factor with potential to affect business
                             mempengaruhi keberlanjutan model bisnis dalam              model sustainability in medium to long term, primarily
                             jangka menengah hingga panjang, terutama melalui           through physical climate risks and transition risks.
                             risiko iklim fisik dan risiko transisi. Oleh karena itu,   Therefore, the Company has initiated a climate risk
                             Perseroan memulai proses identifikasi dan penilaian        identification and assessment process to understand
                             risiko iklim untuk memahami potensi implikasinya           their potential impact on operations, financing
                             terhadap operasional, portofolio pembiayaan, serta         portfolio, and strategic decision-making. This
2025 Sustainability Report




                             pengambilan keputusan strategis. Penilaian ini menjadi     assessment is used as the initial basis to evaluate
                             dasar awal dalam mengevaluasi ketahanan strategi           the Company’s business strategy resiliency to various
                             bisnis Perseroan terhadap berbagai perkembangan            developments related to climate change.
                             terkait perubahan iklim.

                             Sebagai bagian dari implementasi awal IFRS S2,             As part of IFRS S2 initial implementation, the
                             Perseroan saat ini tengah melakukan penilaian awal         Company is currently conducting initial assessment
                             (initial assessment) atas analisis skenario iklim secara   on limited climate scenario analysis to gradually
                             terbatas untuk secara bertahap memahami potensi            understand the potential impacts of changing climate
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                             dampak perubahan kondisi iklim dan kebijakan transisi      conditions and transition policies on risk profile
Laporan Keberlanjutan 2025




                             terhadap profil risiko dan kinerja bisnis. Mengingat       and business performance. Considering that this
                             analisis ini masih dalam tahap pengembangan                analysis is still in early development stages and being
                             awal dan dilakukan secara gradual, dengan                  conducted gradually, also concerning data availability,
                             mempertimbangkan ketersediaan data, metodologi,            methodology, and internal capacity, the results are not
                             dan kapasitas internal, hasilnya belum dimaksudkan         intended to be comprehensive quantitative projections
                             sebagai proyeksi kuantitatif yang komprehensif             and therefore have not been disclosed at this stage.
                             sehingga pada tahap ini belum diungkapkan. Perseroan       The Company will continuously refine this approach on
                             akan terus menyempurnakan pendekatan ini secara            an ongoing basis to support stronger disclosures going
                             berkelanjutan guna mendukung pengungkapan yang             forward, including quantitative approach, along with
                             lebih robust ke depan, termasuk secara kuantitatif,        internal practices and internal readiness.
                             seiring dengan perkembangan praktik dan kesiapan
                             internal.
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Selain itu, Perseroan melakukan gap analysis terhadap     In addition, the Company conducted gap analysis on
kebijakan, proses, dan praktik yang telah berjalan,       existing policies, processes, and practices to assess level
guna menilai tingkat keselarasan dengan persyaratan       of alignment with IFRS S2 disclosure requirements.
pengungkapan IFRS S2. Hasil analisis ini digunakan        Results of this analysis is used as a reference in
sebagai referensi dalam menyusun peta jalan               developing a roadmap to gradually strengthen climate
(roadmap) penguatan strategi iklim secara bertahap,       strategy, including the integration of climate aspects
termasuk integrasi aspek iklim ke dalam perencanaan       into future business planning, risk management, and
bisnis, manajemen risiko, dan pelaporan keberlanjutan     sustainability reporting.
di masa mendatang.

Sejalan dengan penguatan strategi tersebut, Perseroan     In line with this strategy strengthening, the Company
juga mulai mengidentifikasi dan mengukur emisi gas        also began to identify and measure greenhouse gas
rumah kaca, termasuk memperluas cakupan emisi             emissions, gradually expanding the scope of emissions
hingga rantai nilai (Cakupan 3) secara bertahap. Upaya    to the value chain (Scope 3). This effort is crucial for a
ini menjadi bagian penting dalam memahami profil          more comprehensive understanding of the Company’s
emisi Perseroan secara lebih komprehensif, sekaligus      emissions profile and serves as the basis for developing
menjadi dasar dalam pengembangan strategi transisi        a transition strategy towards lower-emission operations
menuju operasional dan portofolio yang lebih rendah       and portfolios.
emisi.

Secara keseluruhan, strategi iklim Perseroan pada tahun   Overall, the Company’s climate strategy for 2025
2025 difokuskan pada penguatan fondasi strategis          focuses on strengthening strategic foundation in
sesuai dengan prinsip IFRS S2 melalui peningkatan         accordance with IFRS S2 principles by enhancing
pemahaman risiko dan peluang iklim, pengembangan          understanding on climate risks and opportunities,
kerangka kerja internal, serta integrasi awal ke dalam    developing internal framework, and integrating early
strategi bisnis. Pendekatan bertahap ini mencerminkan     into the business strategy. This phased approach
komitmen Perseroan untuk membangun strategi               reflects the Company’s commitment to build a credible,
iklim yang kredibel, terukur, dan relevan dengan          measurable, and relevant climate strategy, addressing
perkembangan regulasi serta kesiapan internal, tanpa      regulatory developments and internal preparedness,
melampaui tingkat kematangan pengelolaan risiko           without exceeding the current level of climate risk
iklim yang ada saat ini.                                  management maturity.




PENCAPAIAN TUJUAN
PEMBANGUNAN BERKELANJUTAN
ACHIEVEMENT OF SUSTAINABLE DEVELOPMENT GOALS



Perseroan      menjalankan       berbagai     inisiatif   The Company implements sustainability initiatives that
keberlanjutan yang berkontribusi pada pencapaian          contribute to Sustainable Development Goals (SDGs)
Tujuan Pembangunan Berkelanjutan (SDGs). Kontribusi       achievement. These contributions are aligned with
tersebut diselaraskan dengan topik material Perseroan     the Company’s material topics and its Sustainability
                                                                                                                        PT Bussan Auto Finance




serta Kerangka Keberlanjutan yang mencakup aspek          Framework, which encompasses economic, social, and
ekonomi, sosial, dan lingkungan.                          environmental aspects.

Seluruh inisiatif tersebut telah diselaraskan dengan      All of these initiatives are aligned with the achievement
pencapaian SDGs, khususnya SDG 3, 4, 8, 9, 12, 13, dan    of the SDGs, specifically SDGs 3, 4, 8, 9, 12, 13, and
16, serta memberikan dukungan tambahan pada SDG           16, and provide additional support to other SDGs, such
lainnya seperti SDG 5. Kontribusi Perseroan terhadap      as SDG 5. The Company’s contribution to the SDGs
SDGs sepanjang tahun 2025 diuraikan pada tabel            through 2025 is outlined in the following table:
berikut:


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                             Strategi                                                    Strategy
                             • Menciptakan suasana kerja yang sehat, aman, dan           • Creating a healthy, safe, and comfortable work
                                 nyaman,                                                     environment,
                             • Memberikan edukasi kesehatan melalui kampanye             • Providing health education through internal health
                                 kesehatan di internal,                                      campaigns,
                             • Melaksanakan Medical Check-Up (MCU) untuk                 • Implementing Medical Check-Ups (MCU) for certain
                                 posisi tertentu,                                            positions,
                             • Melaksanakan kegiatan safety riding awareness             • Conducting safety riding awareness activities for all
                                 kepada seluruh pegawai,                                     employees,
                             • Menjaga dan meningkatkan produktivitas pegawai,           • Maintaining and improving employee productivity,
                             • Melaksanakan sosialisasi dan simulasi tanggap             • Conducting regular disaster response outreach and
                                 bencana secara rutin,                                       simulations,
                             • Menerapkan flexi hours di kantor pusat.                   • Implementing flexi hours at the head office.

                             Capaian 2025                                                2025 Achievement
                             • Dilanjutkannya program Fit for Growth antara lain         • The Fit for Growth program has been continued,
                                Pojok Sehat dengan penyediaan alat tes kesehatan,           including the Health Corner, which provides health
                                seperti glukometer dan tensimeter.                          testing equipment such as glucometers and blood
                                                                                            pressure monitors.
                             •   Melanjutkan program Ayo Gerak, yaitu gerakan            • The “Ayo Gerak” program, a BAF exercise program,
                                 senam BAF dan yang dilaksanakan secara rutin               is continued every Friday morning at the head office
                                 setiap Jumat pagi di kantor pusat dan kantor               and network offices.
                                 jaringan.                                               • A training room, sports corner, canteen, library,
                             •   Tersedianya training room, sport corner, kantin,           prayer room, and pantry are available at the head
                                 perpustakaan, praying room, pantry di kantor               office, complete with equipment for employees to
                                 pusat lengkap dengan peralatannya yang dapat               use during their activities.
                                 dipergunakan karyawan untuk beraktivitas.
                             •   100% karyawan telah mengikuti E-learning safety         •   100% of employees have participated in e-learning
                                 riding melalui LMS.                                         on safety riding through the LMS.
                             •   Kegiatan safety riding awareness pada setiap            •   Safety riding awareness activities are held every
                                 morning activity di kantor pusat dan kantor jaringan.       morning at the head office and network offices.
                             •   794 karyawan di kantor pusat melakukan Mini MCU         •   794 employees at the head office have undergone
                                 dan cek kesehatan secara rutin.                             Mini MCU and regular health checks.
2025 Sustainability Report




                             •   718 karyawan telah melakukan deteksi dini melalui       •   718 employees have undergone early detection
                                 tes urin untuk mencegah penyalahgunaan dan                  through urine tests to prevent drug abuse and
                                 peredaran gelap narkoba                                     trafficking.
                             •   5 webinar yang diikuti oleh 840 karyawan terkait        •   5 webinars related to health (Physical & Emotional
                                 kesehatan (Physical & Emotional Health - PNE).              Health - PNE) have been attended by 840 employees.
                             •   BAF Club telah diaktivasi kembali sebagai bagian        •   The BAF Club has been reactivated as part of
                                 corporate wellness program yaitu yoga, bulutangkis,         the corporate wellness program, including yoga,
                                 tenis, dan kegiatan olahraga lainnya.                       badminton, tennis, and other sports activities.
                             •   Tingkat kecelakaan dalam berkendara sebesar 0,7%        •   The vehicle accident rate was 0.7% of the total
                                 dari jumlah karyawan.                                       number of employees.
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                             •   Menyelesaikan renovasi tempat kerja di kantor pusat     •   Completed the renovation of the headquarters
                                                                                             workplace with an open workspace concept to create
Laporan Keberlanjutan 2025




                                 dengan konsep open workspace untuk menciptakan
                                 suasana kerja yang adaptif dan nyaman.                      an adaptive and comfortable work environment.

                             Indikator yang Relevan                                      Relevant Indicators
                             • 3.4.1 – Kematian akibat penyakit kardiovaskuler,          • 3.4.1 – Deaths from cardiovascular disease, cancer,
                                kanker, diabetes atau penyakit pernapasan kronis,           diabetes, or chronic respiratory disease,
                             • 3.8.1 – Cakupan pelayanan kesehatan esensial,             • 3.8.1 – Coverage of essential health services,
                             • 3.8.2 – Proporsi populasi dengan pengeluaran              • 3.8.2 – Proportion of the population with high
                                rumah tangga yang besar untuk kesehatan sebagai             household expenditure on health as a share of total
                                bagian dari total pengeluaran rumah tangga atau             household expenditure or income.
                                pendapatan.
                             • 3.6.1 – Kematian akibat kecelakaan lalu lintas            •   3.6.1 – Deaths from traffic accidents
                             • 3.5.1.(a) – Jumlah penyalahguna napza yang                •   3.5.1.(a) – Number of drug abusers receiving medical
   82                           mendapatkan pelayanan rehabilitasi medis                     rehabilitation services
Page 83
Strategi                                                 Strategy
• Melaksanakan pelatihan peningkatan kapasitas           • Conducting employee capacity building training,
    pegawai, baik melalui offline, hybrid maupun             whether offline, hybrid, or online, through
    melalui online atau aplikasi e-learning (LMS),           e-learning applications (LMS).
• Mengembangkan dan mengoptimalkan platform              • Developing and optimizing e-learning platforms,
    e-learning yaitu LMS,                                    namely LMSs.
• Memberikan sertifikasi dan pelatihan wajib yang        • Providing mandatory certification and training in
    sesuai ketentuan regulator,                              accordance with regulatory requirements.
• Mengikuti        pelatihan      terkait     keuangan   • Participating in training related to sustainable
    berkelanjutan.                                           finance.
• Menyelenggarakan kegiatan literasi dan inklusi         • Organizing financial literacy and inclusion activities
    keuangan yang berdampak positif sesuai Strategi          that have a positive impact in accordance with
    Nasional Literasi Keuangan Indonesia (SNLKI)             the OJK’s Indonesian National Financial Literacy
    OJK kepada masyarakat umum, UMKM, komunitas              Strategy (SNLKI) for the general public, MSMEs,
    perempuan, guru, mahasiswa, dan difabel.                 women’s communities, teachers, students, and
                                                             people with disabilities.

Capaian 2025                                             2025 Achievement
• 100% karyawan telah mengikuti pelatihan dan            • 100% of employees have participated in training
   pengembangan kompetensi dengan rata-rata jam             and competency development, with an average of
   pelatihan sebesar 23,0 jam per karyawan.                 23.0 hours of training per employee.
• 106 topik pembelajaran yang tersedia di LMS            • 106 learning topics available in the LMS
• 100% karyawan level manajerial telah memenuhi          • 100% of managerial-level employees have met
   sertifikasi dasar pembiayaan                             basic financing certification
• 3,30% telah dialokasikan sebagai dana pendidikan       • 3.30% of the total workforce has been allocated
   dan pelatihan SDM dari total beban tenaga kerja.         for education and HR training.
• 75 keluarga/kerabat karyawan memperoleh                • 75 families/relatives of employees received
   beasiswa pendidikan dari BAF Peduli.                     educational scholarships from BAF Peduli.
• 1.240 masyarakat umum, petani, UMKM, ibu               • 1,240 members of the general public, farmers,
   rumah tangga, mahasiswa dan pelajar, Tenaga              MSMEs, housewives, students, Indonesian Migrant
   Kerja Indonesia (TKI), dan penyandang disabilitas        Workers (TKI), and people with disabilities
   mengikuti kegiatan literasi keuangan dengan              participated in financial literacy activities, with an
   peningkatan pengetahuan secara rata-rata sebesar         average increase in knowledge of 14%.
   14%.
• 4.869 anak-anak penerima manfaat berupa paket          •   4,869 children received benefits in the form of basic
   sembako, perlengkapan & peralatan sekolah,                food packages, school supplies and equipment,
   pakaian, mainan, dan lainnya pada kegiatan BAF            clothing, toys, and other items from BAF Caring for
   Caring for Children                                       Children activities.

Indikator yang Relevan                                   Relevant Indicators
• 4.3.1 – Tingkat partisipasi remaja dan dewasa          • 4.3.1 – Participation rate of youth and adults in
   dalam pendidikan dan pelatihan formal dan non            formal and non-formal education and training in
   formal dalam 12 bulan terakhir, menurut jenis            the past 12 months, by sex.
   kelamin,
• 4.4.1 – Proporsi remaja (usia 15-24 tahun) dan         •   4.4.1 – Proportion of youth (aged 15-24 years) and
   dewasa (usia 15-59 tahun) dengan keterampilan             adults (aged 15-59 years) with information and
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   teknologi informasi dan komunikasi (TIK).                 communication technology (ICT) skills.
• SDG 4.5.1 – Akses pendidikan yang inklusif bagi        •   SDG 4.5.1 – Inclusive access to education for
   kelompok rentan.                                          vulnerable groups.
• 4.7.1 – Pengarusutamaan (i) pendidikan kewargaan       •   4.7.1 – Mainstreaming (i) global citizenship
   global, dan (ii) pendidikan pembangunan                   education, and (ii) sustainable development
   berkelanjutan termasuk kesetaraan gender dan              education, including gender equality and human
   hak asasi manusia yang tercantum dalam (a)                rights, in (a) education policies, (b) education
   kebijakan pendidikan, (b) kurikulum pendidikan, (c)       curricula, (c) teacher training, and (d) student
   pelatihan guru, (d) asesmen siswa, pada jenjang           assessments, at primary and secondary education
   pendidikan dasar dan menengah.                            levels.

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                             Strategi                                                   Strategy
                             • Memberikan kesempatan bekerja kepada semua               • Providing employment opportunities to all
                                 karyawan, tanpa membedakan latar belakang                  employees, without distinction of ethnicity, religion,
                                 suku, agama, jenis kelamin, ras, dan golongan,             gender, race, social class, or other discriminatory
                                 ataupun hal-hal lain yang bersifat diskriminatif           factors that could potentially violate Human Rights
                                 yang berpotensi melanggar Hak Asasi Manusia                (HAM).
                                 (HAM),
                             • Menerapkan kesetaraan bagi semua karyawan                •   Implementing equality for all employees, regardless
                                 tanpa membedakan jenis kelamin untuk                       of gender, to advance their careers.
                                 meningkatkan karier,
                             • Menyediakan sarana dan prasarana kepada                  •   Providing facilities and infrastructure for pregnant
                                 pegawai yang hamil/melahirkan.                             or postpartum employees.

                             Capaian 2025                                               2025 Achievement
                             • 1.889 karyawan perempuan, atau setara dengan             • 1,889 female employees, or 20% of the total
                                20% dari total seluruh karyawan.                           employees.
                             • 70 karyawan perempuan, atau 24% dari total               • 70 female employees, or 24% of the total
                                karyawan yang direkrut BAF.                                employees recruited by BAF.
                             • 21,1% karyawan perempuan menduduki posisi                • 21.1% of female employees hold senior
                                sebagai Senior Management.                                 management positions.
                             • 30 karyawan mengambil cuti melahirkan, 37                • 30 employees are on maternity leave, 37 are on
                                karyawan mengambil paternity leave, dan 9 orang            paternity leave, and 9 are on menstrual leave.
                                mengambil cuti haid.
                             • Terdapat ruang laktasi (nursery room) di kantor          •   There is a lactation room (nursery) at the head
                                pusat yang dilengkapi dengan penyimpanan ASI.               office equipped with breast milk storage.
                             • Memiliki Lady’s Hotline untuk mengakomodir               •   A Lady’s Hotline is available to accommodate
                                pengaduan dari karyawan perempuan terkait                   complaints from female employees regarding
                                pelecehan seksual.                                          sexual harassment.

                             Indikator yang Relevan                                     Relevant Indicators
                             • 5.1.1 – Ketersediaan kerangka hukum yang                 • 5.1.1 – Availability of a legal framework that
                                mendorong,      menetapkan       dan       memantau        promotes, defines, and monitors gender equality
2025 Sustainability Report




                                kesetaraan gender dan penghapusan diskriminasi             and the elimination of discrimination based on sex,
                                berdasarkan jenis kelamin,
                             • 5.4.1 – Proporsi waktu yang dihabiskan untuk             •   5.4.1 – Proportion of time spent on unpaid domestic
                                pekerjaan rumah tangga dan perawatan yang tidak             work and care, by sex, age, and location,
                                dibayar, berdasarkan jenis kelamin, usia, dan lokasi,
                             • 5.5.2 – Proporsi perempuan yang berada di posisi         •   5.5.2 – Woman proportion in managerial positions.
                                managerial.
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Strategi                                              Strategy
• Meningkatkan kesejahteraan pegawai,                 • Improving employee welfare,
• Mendukung pembiayaan transportasi ramah             • Supporting environmentally friendly transportation
    lingkungan,                                           financing,
• Mengembangkan dan mengoptimalkan agen Xtra          • Developing and optimizing BAF Xtra agents for
    BAF untuk pemberdayaan ekonomi masyarakat,            community economic empowerment,
• Memperluas lini produk pembiayaan BAF sebagai       • Expanding BAF’s financing product line as a one-
    One stop financial solution untuk meningkatkan        stop financial solution to improve community
    kesejahteraan masyarakat melalui pembiayaan           welfare through financing tailored to their needs,
    yang sesuai dengan kebutuhannya,
• Melakukan pemberdayaan masyarakat melalui           •   Empowering communities through Social and
    kegiatan Tanggung Jawab Sosial dan Lingkungan         Environmental Responsibility (TJSL) activities,
    (TJSL),
• Mengembangkan peran dan kapabilitas frontliner      •   Developing the role and capabilities of frontline
    agar dapat memberikan solusi yang lebih               employees to provide more comprehensive
    komprehensif kepada konsumen.                         solutions to consumers.

Capaian 2025                                          2025 Achievement
• 9.407 karyawan (permanen, kontrak, dan              • 9,407 employees (permanent, contract, and
   outsource) yang mendapatkan keuntungan                outsourced) have benefited economically
   ekonomi
• 63.162 agen Xtra BAF yang terdiri dari masyarakat   •   63,162 Xtra BAF agents, consisting of the general
   umum telah memperoleh pendapatan tambahan              public, have earned additional income totaling
   dengan total Rp66,7 miliar dalam bentuk insentif       Rp66.7 billion in incentives
• 821.653 total konsumen dengan komposisi             •   821,653 total consumers, with a 44% to 56% male
   perempuan dan laki-laki sebesar 44%:56%                to female ratio, with a repeat order contribution of
   dengan kontribusi repeat order sebesar 35,87%          35.87%
• Pembiayaan produk kendaraan ramah lingkungan        •   Financing for environmentally friendly vehicle
   (hybrid dan EV) mencapai Rp2,5 triliun dengan          products (hybrid and EV) has reached Rp2.5 trillion,
   141.465 unit hingga 31 Desember 2025                   with 141,465 units by December 31, 2025
• Rp4,4 miliar biaya TJSL yang telah dikeluarkan      •   Rp4.4 billion in TJSL costs have been incurred to
   untuk mendukung kegiatan tanggung jawab sosial.        support social responsibility activities.
• 100% tingkat penyelesaian pengaduan yang telah      •   100% complaint resolution rate
   diselesaikan

Indikator yang Relevan                                Relevant Indicators
• 8.1.1 – Laju pertumbuhan PDB per kapita,            • 8.1.1 – GDP per capita growth rate,
• 8.3.1.(a) – Persentase tenaga kerja formal,         • 8.3.1.(a) – Percentage of formal workforce,
• 8.5.1 – Upah rata-rata per jam pekerja.             • 8.5.1 – Average hourly wages of workers.
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                             Strategi                                                Strategy
                             • Mengembangkan inovasi digital,                        • Developing digital innovation,
                             • Mengedukasi dan mengadakan sosialisasi terkait        • Educating and conducting outreach on data
                                 keamanan data kepada pegawai dan konsumen,              security for employees and consumers,
                             • Mengadakan sosialisasi dan edukasi penggunaan         • Conducting outreach and education on the use of
                                 digital dalam prose pembiayaan,                         digital technology in the financing process,
                             • Memperluas        dan    meningkatkan    customer     • Expanding and improving customer touchpoints
                                 touchpoint seperti online payment channel/              such as online payment channels/payment points
                                 payment point dan digital partnership,                  and digital partnerships,
                             • Mengembangkan inovasi aplikasi dan sistem untuk       • Developing innovative applications and systems
                                 mendukung proses digitalisasi dalam menunjang           to support the digitalization process and company
                                 operasional perusahaan,                                 operations,
                             • Mendukung         dan   membantu       menyalurkan    • Supporting and assisting in the distribution of
                                 pembiayaan kepada Usaha Mikro, Kecil, dan               financing to Micro, Small, and Medium Enterprises
                                 Menengah (UMKM).                                        (MSMEs).

                             Capaian 2025                                            2025 Achievement
                             • 6,7 juta downloaders BAF Mobile                       • 6.7 million BAF Mobile downloads
                             • 442 ribu digital leads                                • 442,000 digital leads
                             • 130 artikel telah diterbitkan untuk literasi produk   • 130 articles published for product and digital
                                dan digital, dengan total page views mencapai           literacy, with a total of 267,577 page views.
                                267.577.
                             • 37 e-mail blast telah dikirim kepada karyawan         •   37 email blasts sent to employees regarding data
                                terkait awareness keamanan data                          security awareness
                             • Sertifikasi ISO 27001 tentang Sistem Manajemen        •   ISO 27001 certification for Information Security
                                Keamanan Informasi terus dipertahankan                   Management Systems maintained
                             • Rp1,7 triliun total penyaluran pembiayaan kepada      •   Rp1.7 trillion in total financing disbursed to MSMEs,
                                UMKM, dengan jumlah unit mencapai 79.645 unit.           with a total of 79,645 units.

                             Indikator yang Relevan                                  Relevant Indicators
                             • 9.3.2 – Proporsi industri kecil dengan pinjaman       • 9.3.2 – Proportion of small industries with loans or
                                atau kredit,                                            credit,
2025 Sustainability Report




                             • 9.b.1 – Proporsi nilai tambah teknologi menengah      • 9.b.1 – Proportion of medium and high technology
                                dan tinggi terhadap total nilai tambah,                 added value to total added value,
                             • Indikator 9.4.1 – Rasio Emisi CO2/Emisi Gas Rumah     • Indicator 9.4.1 – Ratio of CO2/Greenhouse Gas
                                Kaca dengan nilai tambah sektor industri.               Emissions to the added value of the industrial
                                                                                        sector.
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Strategi                                                   Strategy
• Melakukan        green     operation   dengan            • Conducting green operations by prioritizing
    mengedepankan digitalisasi,                                digitalization,
• Melakukan efisiensi penggunaan energi, air dan           • Implementing efficient use of energy, water, and
    kertas,                                                    paper,
• Mengadakan gerakan BAF ECO Move sebagai                  • Holding the BAF ECO Move as a greening initiative.
    gerakan penghijauan.

Capaian 2025                                               2025 Achievement
• 5,73% penghematan kertas dibandingkan                    • 5.73% paper savings compared to 2024 across
   tahun 2024 di seluruh kantor jaringan Perseroan            all Company network offices (including the head
   (termasuk kantor pusat).                                   office).
• Melanjutkan upaya digitalisasi untuk efisiensi           • Continuing digitalization efforts for process
   proses dan paperless.                                      efficiency and paperlessness.
• 100% penggunaan lampu sensor gerak (motion               • 100% use of motion sensor lights and timers, as
   sensor light) dan timer, serta lampu Light-Emitting        well as energy-efficient Light-Emitting Diode (LED)
   Diode (LED) hemat energi di kantor pusat                   lights at the head office.
• Penggunaan sistem Pembangkit Listrik Tenaga              • Utilization of a 31.86 kWp rooftop solar power
   Surya (PLTS) atap berkapasitas 31,86 kWp di                plant (PLTS) at the BAF head office.
   kantor pusat BAF.
• Terdapat 2 unit mobil listrik dan 9 unit motor Listrik   •   2 electric cars and 9 electric motorcycles are used
   untuk operasional Perseroan, serta penyediaan               for the Company’s operations, as well as the
   charging station di kantor pusat yang dapat                 provision of charging stations at the head office
   digunakan untuk melakukan pengisian daya                    for recharging electric batteries.
   baterai listrik.
• 21.000 bibit pohon mangrove telah ditanam di 3           •   21,000 mangrove seedlings have been planted in
   lokasi ekosistem mangrove di Indonesia melalui              three mangrove ecosystem locations in Indonesia
   BAF ECO Move, yang melibatkan 39.446 konsumen,              through the BAF ECO Move program, involving
   serta 886 karyawan dan dealer/mitra.                        39,446 consumers, 886 employees, and dealers/
                                                               partners.

Indikator yang Relevan                                     Relevant Indicators
• 12.2.1 – Jejak material (material footprint),            • 12.2.1 – Material footprint,
• 12.5.1.(a) – Jumlah timbulan sampah yang didaur          • 12.5.1.(a) – Amount of recycled waste generated,
   ulang,
• Indikator 12.6.1 – Jumlah perusahaan yang                •   Indicator 12.6.1 – Number of companies publishing
   mempublikasi laporan keberlanjutannya.                      sustainability reports.
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                             Capaian 2025                                            2025 Achievement
                             • 7.241,6 tCO2e emisi operasional (Cakupan 1 dan        • Identified 7,241.6 tCO2e operational emissions
                                Cakupan 2) yang telah diidentifikasi                    (scope 1 and scope 2)
                             • 292.381,2 tCO2e emisi Cakupan 3, terdiri dari         • Scope 3 of 292,381.2 tCO2e emissions, consisting
                                416,5 tCO2e emisi kategori 1: Pembelian Barang          of 416.5 tCO2e emissions from category 1: Purchase
                                dan Jasa, 144,5 tCO2e emisi kategori 2: Barang          of Goods and Services, 144.5 tCO2e emissions from
                                Modal, 699,1 tCO2e emisi kategori 3: Bahan Bakar        category 2: Capital Goods, 699.1 tCO2e emission
                                dan Energi yang digunakan, 12,7 tCO2e emisi             from category 3: Fuel and Energy related activities,
                                kategori 4: Transportasi dan Distribusi Hulu, 26,8      12.7 tCO2e emissions from category 4: Upstream
                                tCO2e emisi kategori 5: Limbah yang Dihasilkan          Transportation and Distribution, 26.8 tCO2e
                                dari Operasional, 32.902,7 tCO2e emisi kategori 6:      emissions from category 5: Waste Generated from
                                Perjalanan Dinas, 13.850,4 tCO2e emisi kategori         Operations, 32,902.7 tCO2e emissions from category
                                7: Perjalanan Karyawan, 13.850,4 tCO2e emisi            6: Business Travel, 13,850.4 tCO2e emissions
                                kategori 9: Transportasi & Distribusi Hilir, dan        from category 7: Employee Travel, 13,850.4
                                229.580,8 tCO2e emisi kategori 15: Investasi yang       tCO2e emissions from category 9: Downstream
                                telah diidentifikasi.                                   Transportation & Distribution, and 229,580.8 tCO2e
                                                                                        emissions from category 15: Identified Investments.
                             •   70 tCO2e emisi yang diestimasikan diserap dari      • Estimated 70 tCO2e emissions absorbed from BAF
                                 BAF ECO Move periode 2021-2025                         ECO Move for the 2021-2025 period
                             •   100% karyawan di jajaran Depat Head dan Senior      • 100% of employees at the Department Head
                                 Management mengikuti pelatihan keuangan                and Senior Management levels participated in
                                 berkelanjutan dengan topik Climate Change              sustainable finance training on the Climate Change
                                 Module melalui aplikasi e-learning (LMS).              Module through an e-learning application (LMS).
                             •   379 karyawan mengikuti seminar dengan topik         • 379 employees attended a seminar on the topic of
                                 Pengelolaan Sampah dalam program Sustainability        Waste Management in the Sustainability Months
                                 Months.                                                program.

                             Indikator yang Relevan                                  Relevant Indicators
                             • 13.2.2 – Jumlah emisi gas rumah kaca (GRK) per        • 13.2.2 – Annual greenhouse gas (GHG) emissions,
                                tahun,
                             • Indikator 13.2.2.9.(a) – Potensi penurunan emisi      •   Indicator 13.2.2.9.(a) – Potential reduction in
                                gas rumah kaca (GRK),                                    greenhouse gas (GHG) emissions,
2025 Sustainability Report




                             • 13.3.1 – Tingkat pengarusutamaan pendidikan           •   13.3.1 – Level of mainstreaming of global
                                warga negara global dan pendidikan untuk                 citizenship education and education for sustainable
                                pembangunan berkelanjutan ke dalam (a)                   development into (a) national education policies,
                                kebijakan pendidikan nasional, (b) kurikulum, (c)        (b) curricula, (c) teacher education, and (d) student
                                pendidikan guru dan (d) asesmen siswa.                   assessment.
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Strategi                                              Strategy
• Menerapkan Tata Kelola Perusahaan yang Baik         • Implement Good Corporate Governance (GCG),
    (Good Corporate Governance/GCG),
• Memiliki Kebijakan Antikorupsi untuk mengurangi     •   Have an Anti-Corruption Policy to reduce corruption
    korupsi dan penyuapan dalam segala bentuknya,         and bribery in all its forms,
• Evaluasi atas semua kegiatan usaha sesuai dengan    •   Evaluate all business activities in accordance
    regulasi serta pemahaman menyeluruh oleh              with regulations and ensure comprehensive
    pegawai,                                              understanding by employees,
• Menerapkan anti-fraud dan mengefekifkan             •   Implement anti-fraud and make the whistleblowing
    whistleblowing system,                                system more effective,
• Mematuhi peraturan perundang-undangan, baik         •   Comply with laws and regulations, both in the Non-
    di IKNB maupun di pasar modal, dan peraturan          Bank Financial Industry (IKNB) and the capital
    terkait lainnya,                                      market, and other relevant regulations,
• Penanganan pengaduan HAM.                           •   Handle human rights complaints.

Capaian 2025                                          2025 Achievement
• Tidak ada fraud yang signifikan yang terjadi dan    • No significant fraud has occurred and been
   dilaporkan oleh Perseroan.                            reported by the Company.
• 0,003% rasio total kerugian fraud terhadap          • 0.003% ratio of total fraud losses to financing
   piutang pembiayaan                                    receivables
• 100% karyawan telah mengikuti pelatihan anti        • 100% of employees have participated in anti-
   fraud melalui LMS.                                    fraud training through the LMS.
• 100% karyawan telah melakukan pendeklarasian/       • 100% of employees have declared/signed an anti-
   penandatangan komitmen anti fraud.                    fraud commitment.
• 100% karyawan termasuk tenaga kerja alih daya       • 100% of employees, including outsourced workers,
   telah mengikuti dan lulus Compliance National         have participated in and passed the 2025 National
   Test 2025 dengan skor rata-rata sebesar 86,7.         Compliance Test with an average score of 86.7.
• Tingkat Kesehatan perusahaan mendapat nilai 1.      • The Company’s Health Level is rated 1.
• Pelaksanaan stress test atas proyeksi keuangan      • Stress testing of the Company’s financial
   Perseroan telah dilakukan.                            projections has been conducted.

Indikator yang Relevan                                Relevant Indicators
• 16.5.1.(a) – Indeks Perilaku Anti Korupsi (IPAK),   • 16.5.1.(a) – Indeks Perilaku Anti Korupsi (IPAK),
• 16.6.1 – Proporsi pengeluaran utama pemerintah      • 16.6.1 – Proporsi pengeluaran utama pemerintah
   terhadap anggaran yang disetujui,                     terhadap anggaran yang disetujui,
• 16.8.1 – Jumlah keanggotaan dan kontribusi          • 16.8.1 – Jumlah keanggotaan dan kontribusi dalam
   dalam forum dan organisasi internasional.             forum dan organisasi internasional.
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                             PRINSIP KEUANGAN BERKELANJUTAN
                             SUSTAINABLE FINANCING PRINCIPLE



                             Perseroan menerapkan prinsip keuangan berkelanjutan      The Company implements sustainable financing
                             sebagai bagian dari komitmennya untuk mendukung          principles as part of the commitment to support
                             pertumbuhan ekonomi yang inklusif, bertanggung           inclusive, responsible, and sustainable economic
                             jawab, dan berkelanjutan. Melalui pendekatan             growth. Through this approach, the Company
                             ini, Perseroan terus berupaya mengintegrasikan           continuously strives to integrate economic, social,
                             pertimbangan ekonomi, sosial, lingkungan hidup,          environmental, and governance (ESG) considerations
                             dan tata kelola (ESG) ke dalam proses pengambilan        into business and operational decision-making
                             keputusan bisnis dan operasional Perseroan.              processes.

                             Dengan menerapkan prinsip keuangan berkelanjutan,        By implementing sustainable financing principles,
                             Perseroan    berupaya      mengelola    risiko  ESG,     the Company strives to manage ESG risks, enhance
                             meningkatkan reputasi perusahaan, serta berkontribusi    its reputation, and contribute to the achievement
                             terhadap    pencapaian       Tujuan    Pembangunan       of the Sustainable Development Goals (SDGs). This
                             Berkelanjutan (SDGs). Pendekatan ini juga membantu       approach also helps the Company to remain relevant
                             Perseroan tetap relevan dan kompetitif di tengah         and competitive amidst increasing stakeholder
                             meningkatnya ekspektasi pemangku kepentingan             expectations for responsible business practices.
                             terhadap praktik bisnis yang bertanggung jawab.



                             Prinsip Keuangan Berkelanjutan BAF
                             BAF SUSTAINABLE FINANCING PRINCIPLE

                              Prinsip investasi     Perseroan berupaya menerapkan prinsip investasi yang bertanggung jawab dengan
                              bertanggung           mempertimbangkan aspek ekonomi, sosial, lingkungan, dan tata kelola (ESG) dalam
                              jawab                 setiap keputusan pembiayaan atau investasi. Pendekatan ini bertujuan untuk
                              Responsible           memastikan bahwa kegiatan usaha tidak hanya menghasilkan nilai ekonomi, tetapi
                              investment            juga meminimalkan dampak negatif serta mendukung pembangunan berkelanjutan.
                              principle
                                                    The Company strives to implement responsible investment principles by considering
                                                    economic, social, environmental, and governance (ESG) aspects in every financing or
                                                    investment decision. This approach aims to ensure that business activities not only
                                                    generate economic value but also minimize negative impacts and support sustainable
2025 Sustainability Report




                                                    development.

                              Prinsip strategi      Perseroan berupaya menetapkan dan menerapkan strategi serta praktik bisnis
                              dan praktik bisnis    berkelanjutan dalam setiap pengambilan keputusan. Strategi keberlanjutan menjadi
                              berkelanjutan         bagian dari strategi korporasi dan rencana jangka panjang perusahaan, dan kami terus
                              Sustainable           berupaya meminimalkan dampak negatif serta mengintegrasikan aspek ekonomi,
                              business strategy     sosial, lingkungan hidup, dan tata kelola.
                              principle and
                              practice              The Company strives to establish and implement sustainable business strategies and
                                                    practices in every decision-making process. Sustainability strategies are part of our
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                                                    corporate strategy and long-term plans, and we continuously strive to minimize negative
                                                    impacts and integrate economic, social, environmental, and governance aspects.
Laporan Keberlanjutan 2025




                              Prinsip               Perseroan berupaya menjunjung prinsip kehati-hatian dalam setiap aspek bisnis,
                              pengelolaan           termasuk meminimalkan risiko sosial dan lingkungan hidup dari seluruh aktivitas
                              risiko sosial dan     pembiayaan atau proyek internal Perseroan. Setiap produk pembiayaan akan selalu
                              Lingkungan Hidup      melalui penilaian risiko oleh Divisi Manajemen Risiko dan Kepatuhan. Proses ini
                              Social and            bertujuan untuk mengidentifikasi, menilai, serta memitigasi potensi termasuk dampak
                              Environmental         negatif dari kegiatan pembiayaan terhadap lingkungan dan masyarakat.
                              Risk Management
                              Principle             The Company strives to uphold prudent principles in every business aspect, including
                                                    to minimize social and environmental risks from all financing activities or internal
                                                    projects. Every financing product undergoes a risk assessment by the Risk Management
                                                    and Compliance Division. This process aims to identify, assess, and mitigate potential,
   90                                               including negative, impacts of financing activities on the environment and society.
Page 91
Prinsip tata Kelola   Perseroan senantiasa mengimplementasikan manajemen dan operasi bisnis yang
Governance            transparan, akuntabel, bertanggung jawab, independen, setara dan wajar. Prinsip
principle             penerapan tata kelola ini dibuktikan dengan adanya Pedoman Tata Kelola Perseroan
                      yang setiap tahun dilakukan peninjauan oleh Direksi dan Dewan Komisaris.

                      The Company consistently implements transparent, accountable, responsible,
                      independent, equitable, and fair management and business operations. These
                      governance principles are demonstrated by the Company’s Corporate Governance
                      Guidelines, which are reviewed annually by the Board of Directors and the Board of
                      Commissioners.

Prinsip               Perseroan berkomitmen untuk menyampaikan informasi yang transparan dan akuntabel
komunikasi yang       kepada para pemangku kepentingan melalui berbagai saluran komunikasi, termasuk
informatif            Laporan Tahunan dan Laporan Keberlanjutan. Laporan tersebut memuat informasi
Informative           mengenai strategi, tata kelola, kinerja, dan prospek Perseroan yang disusun secara jelas,
communication         dapat dipertanggungjawabkan, serta mudah diakses melalui situs web Perseroan dan
principle             Bursa Efek Indonesia.

                      The Company is committed to providing transparent and accountable information to
                      stakeholders through various communication channels, including the Annual Report and
                      Sustainability Report. These reports contain information on the Company’s strategy,
                      governance, performance, and prospects, presented in a clear, accountable manner, and
                      are easily accessible through the Company’s and Indonesia Stock Exchange website.

Prinsip inklusif      Perseroan berkomitmen untuk memperluas akses terhadap produk dan layanan
Inclusive principle   pembiayaan kepada berbagai lapisan masyarakat di berbagai wilayah. Upaya ini
                      dilakukan melalui pengembangan inovasi produk dan layanan yang mendukung inklusi
                      keuangan, yang juga menjadi salah satu topik material bagi Perseroan.

                      The Company is committed to expanding access to financial products and services to all
                      segments of society across various regions. This effort is being carried out through the
                      development of innovative products and services that support financial inclusion, which
                      is also a material topic the Company.

Prinsip               Perseroan terus memberikan dukungan kepada sektor-sektor unggulan yang menjadi
pengembangan          prioritas dalam mencapai Tujuan Pembangunan Berkelanjutan, khususnya UMKM. Hal
sektor unggulan       ini dibuktikan dengan upaya Perseroan yang terus mengembangkan produk pembiayaan
prioritas             yang dapat diakses oleh UMKM.
Priority sector
development           The Company continues to provide support to priority leading sectors in achieving the
principle             Sustainable Development Goals, particularly MSMEs. This is evidenced by the Company’s
                      ongoing efforts to develop financing products accessible to MSMEs.

Prinsip koordinasi    Perseroan menjalin koordinasi dan kolaborasi dengan berbagai mitra bisnis dan
dan kolaborasi        pemangku kepentingan, termasuk dealer, vendor, serta institusi terkait lainnya, dalam
Coordination and      pelaksanaan berbagai program yang mendukung pembangunan berkelanjutan.
collaboration         Kolaborasi ini bertujuan untuk mempercepat peningkatan kesejahteraan ekonomi,
principle             sosial, serta kualitas lingkungan hidup.

                      The Company coordinates and collaborates with various business partners and
                      stakeholders, including dealers, vendors, and other relevant institutions, in implementing
                      various programs that support sustainable development. This collaboration aims to
                      accelerate improvements in economic and social well-being, as well as environmental
                      quality.
                                                                                                                   PT Bussan Auto Finance




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                                                       ROADMAP KEBERLANJUTAN
                                                       SUSTAINABILITY ROADMAP [GRI 2-22]


                                                                                                                                                         2025



                                                                                                                         2024                      Tahap
                                                                                                                                                   Penguatan
                                                                                                                                                   Optimazation
                                                                                        2022-2023
                                                                                                                                                   Phase
                                                                                                                     Tahap
                                                        2020-2021                                                    Implementasi                              Mengkaji
                                                                                                                                                               komitmen
                                                                                                                     Penuh                                     net zero
                                                                                      Tahap                          Full                                      Assess net
                                                                                      Implementasi                   Implementation                            zero commitment

                                                       Tahap                          Lanjutan                       Phase
                                                                                                                                                               Mengkaji
                                                       Implementasi                   Advance
                                                                                                                                                               pinjaman ESG
                                                                                      Implementation                         Mengkaji net
                                                       Awal                                                                  zero journey
                                                                                                                                                               Assess of ESG Loan
                                                       Initial                        Phase
                                                                                                                             Assess net
                                                       Implementation                                                        zero journey                      Terlibat dalam
                                                                                                  Membentuk                                                    IDX Carbon
                                                       Phase                                      kerangka                                                     Involve in IDX
                                                                                                                             Meluncurkan
                                                                                                  keberkelanjutan                                              Carbon
                                                               Membentuk satuan                                              modul tentang
                                                                                                  Establish
                                                               tugas keuangan                                                iklim pada LMS
                                                                                                  sustainability
                                                               berkelanjutan                                                 Launch climate
                                                                                                  framework                                                    Menghitung
                                                               Establish SF                                                  module on LMS
                                                                                                                                                               emisi (Cakupan 3)
                                                               task force                         Melakukan                                                    Calculate emission
                                                                                                                             Menetapkan                        (remaining scope 3)
                                                                                                  pengkajian
                                                               Menyusun                                                      rencana jangka
                                                                                                  materialitas
                                                               pedoman keuangan                                              menengah dan
                                                                                                  Conduct material
                                                               berkelanjutan                                                 roadmap
                                                                                                  assessments                                                  • Mengkaji
                                                               Create SF                                                     Establish mid term
                                                                                                                             plan and roadmap                    kebijakan
                             Inisiasi | Initiatives




                                                               guideline                          Meluncurkan                                                    taksonomi
                                                                                                  sustainability                                                 berkelanjutan
                                                               Meluncurkan                                                   Menghitung emisi
                                                                                                  month                                                          Assess policy on
                                                               BAF Eco Move                                                  karbon operasional
                                                                                                  Launch                                                         sustainability
                                                               Launch BAF                                                    Calculate of
                                                                                                  sustainability                                                 taxonom
2025 Sustainability Report




                                                               Eco Move                                                      operational carbon
                                                                                                  month                                                        • Mengkaji
                                                                                                                             emissions
                                                                                                                                                                 manajemen
                                                               Meluncurkan                        Menggabungkan                                                  risiko iklim &
                                                               pembiayaan                         ESG dalam                                                      analisis skenario
                                                               kendaraan EV                       pedoman                                                        Assess
                                                               (Mobil)                            manajemen risiko                                               climate risk
                                                               Launch EV                          Embed ESG in                                                   management
                                                               financing (Car)                    risk management                                                & scenarion
                                                                                                  guideline                                                      analysis

                                                                                                  Mengelompokan
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                                                                                                  UMKM
                                                                                                  Classify MSME
Laporan Keberlanjutan 2025




                             Framework & Disclosures




                                                             POJK 51/2017 &                    GRI                         GRI                                 Assess IFRS
                                                             SEOJK 16/2021                                                                                     (S1 & S2) in
                                                                                                                                                               Alignment with
                                                                                                                                                               TCFD
                                                                                               UN SDGs                     SASB

                                                                                                                                                               Assess PCAF
                                                                                                                                                               as a signatory
                                                                                                                           GHG Protocol



   92                                                         Building Strong Fundamental and Capacity Team                  Strengthening Integration ESG Performance
Page 93
Komitmen Perseroan dalam membangun usaha                  The Company’s commitment to building a sustainable
berkelanjutan diwujudkan dengan membangun                 business is demonstrated by developing a Sustainability
Roadmap Keberlanjutan Perseroan. Roadmap Rencana          Roadmap. The Company’s Sustainable Finance
Aksi Keuangan Berkelanjutan Perseroan yang dimulai        Action Plan Roadmap, which began in 2020 and will
pada tahun 2020 dan berakhir pada tahun 2024 terdiri      conclude in 2024, consists of three main phases. The
dari tiga tahap utama. Tahap implementasi awal (2020-     initial implementation phase (2020-2021) includes
2021) meliputi pengembangan dasar-dasar keuangan          developing the fundamentals of sustainable finance
berkelanjutan dan pelatihan karyawan untuk memahami       and training employees to understand the importance
pentingnya praktik-praktik tersebut. Tahap implementasi   of these practices. The advanced implementation
lanjutan (2022-2023) fokus pada penerapan kebijakan       phase (2022-2023) focuses on implementing
keuangan berkelanjutan dalam operasional sehari-          sustainable finance policies in daily operations and
hari dan pengukuran dampaknya. Tahap implementasi         measuring their impact. The full implementation
penuh (2024) bertujuan untuk mencapai penggunaan          phase (2024) aims to achieve the comprehensive
keuangan berkelanjutan secara menyeluruh dan              and continuous use of sustainable finance across all
berkelanjutan dalam seluruh aspek bisnis BAF.             aspects of BAF’s business.

Kemudian, tahun 2025 hingga 2029 merupakan                Furthermore, the period from 2025 to 2029 will
tahap penguatan integrasi kinerja ESG. Di tahun 2025,     be the phase for strengthening the integration of
beberapa inisiatif telah dilakukan seperti:               ESG performance. In 2025, several initiatives were
                                                          implemented, including:
1. Pelaksanaan capacity building bertajuk “Sampah”        1. Implementation of a capacity building program
   pada periode Agustus-Desember 2025, seperti                titled “Waste” from August to December 2025,
   sharing morning activity, seminar lunch & learn,           including a morning sharing activity, a lunch
   workshop, seminar untuk Dewan Komisaris, Direksi,          & learn seminar, a workshop, a seminar for the
   dan Senior Management, dan lanjutan e-learning             Board of Commissioners, Directors, and Senior
   bertopik “Perubahan Iklim” untuk karyawan                  Management, and a follow-up e-learning program
   lapangan.                                                  on “Climate Change” for field employees.
2. Bimbingan Teknis dan Capacity Building terkait         2. Online technical guidance and capacity building
   Taksonomi Keuangan Berkelanjutan Indonesia                 related to the Indonesian Sustainable Finance
   (TKBI) secara daring, yang mana OJK menjadi                Taxonomy (TKBI), with the Financial Services
   narasumber tersebut. Dalam kegiatan ini, sebanyak          Authority (OJK) as a resource person. This activity
   15 karyawan Perseroan hadir dengan mayoritas               was attended by 15 Company employees, with the
   dihadiri oleh Senior Management Level.                     majority attending from Senior Management.
3. Pelaksanaan CSR “BAF Caring for Children” dengan       3. Implementation of the CSR program “BAF Caring for
   tema besar BAF Nutri-Kids.                                 Children” with the overarching theme BAF Nutri-Kids.
4. Pelaksanaan penanaman 21.000 pohon mangrove            4. Planting 21,000 mangrove trees through the BAF
   melalui program BAF ECO Move.                              ECO Move program.
5. Pembelian karbon sebesar 7.000 tCO2e di Bursa          5. Purchase of 7,000 tCO2e of carbon offsets on the
   Efek Indonesia pada 20 Januari 2025.                       Indonesia Stock Exchange on January 20, 2025.
6. Pelatihan Climate Risk Management & Scenario           6. Climate Risk Management & Scenario Analysis
   Analysis (CRMS) dan Transition Planning yang               (CRMS) and Transition Planning training attended
   dihadiri oleh 11 karyawan yang berasal dari divisi         by 11 employees from the Corporate Planning
   Corporate Planning & Secretary, Risk Management            & Secretary, Risk Management & Compliance,
   & Compliance, Corporate Accounting, dan Corporate          Corporate Accounting, and Corporate Legal &
   Legal & Ligitation pada 15-16 September 2025.              Ligitation divisions on September 15-16, 2025.
7. Mengkaji Roadmap 5 tahun dan melanjutkan               7. Review the 5-year Roadmap and continue
   perhitungan emisi operasional (Cakupan 1 dan 2,            calculating operational emissions (scopes 1 and 2,
   serta identifikasi seluruh Cakupan 3)                      as well as identifying all scope 3 items).
8. Melakukan penilaian awal terkait dengan ESG Loan       8. Conduct an initial assessment related to ESG Loans.
9. Piloting untuk pemberdayaan UMKM                       9. Piloting for MSME empowerment.

Untuk tahun 2026, beberapa inisiatif yang akan            For 2026, several initiatives to be undertaken related
                                                                                                                     PT Bussan Auto Finance




dilakukan terkait dengan rencana aksi keuangan            to the sustainable finance action plan are as follows:
berkelanjutan adalah sebagai berikut:

1. Melanjutkan Perhitungan dan Identifikasi Emisi         1. Continue Calculating and Identifying Relevant
   Karbon untuk Cakupan 3 yang Relevan, dan                  Scope 3 Carbon Emissions and PCAF Signatory
   PCAF Signatory                                            Complete the calculation of carbon emissions
   Menyelesaikan     perhitungan   emisi  karbon             for Scope 3, which includes emissions from the
   untuk Cakupan 3, yang mencakup emisi dari                 supply chain and product use, to obtain a more
   rantai pasokan dan penggunaan produk, untuk               comprehensive picture of the Company’s carbon
   memperoleh gambaran yang lebih komprehensif               footprint.
   tentang jejak karbon Perseroan.
                                                                                                                     93
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                             2. Melanjutkan Assessment atas Net Zero Journey        2. Continue the Assessment of the Net Zero Journey
                                Melanjutkan penilaian terhadap perjalanan Net          Continue the assessment of the company’s Net
                                Zero perusahaan dan menyelesaikan strategi serta       Zero journey and finalize the strategy and steps
                                langkah-langkah untuk mencapai emisi nol bersih        to achieve net zero emissions within the specified
                                dalam jangka waktu yang ditentukan.                    timeframe.

                             3. Melakukan pengkajian Social Return on               3. Conduct a Social Return on Investment (SROI)
                                Investment (SROI) untuk kegiatan Corporate             assessment for Corporate Social Responsibility
                                Social Responsibility (CSR)                            (CSR) activities
                                Perseroan akan melakukan pengkajian atas               The Company will conduct a review to calculate
                                menghitung SROI untuk mengukur dampak sosial           the SROI to measure the social impact of its CSR
                                dari kegiatan CSR yang dilakukan, memastikan           activities, ensuring that investments in social
                                bahwa investasi dalam program sosial memberikan        programs provide significant positive benefits to
                                manfaat positif yang signifikan bagi masyarakat.       the community.

                             4. Melakukan pengkajian inisiatif BAF ECO Move         4. Conduct an Assessment of the BAF ECO Move
                                untuk Reforestasi                                      Reforestation Initiative
                                Perseroan akan memperkuat inisiatif reforestasi        The Company will strengthen the BAF ECO Move
                                BAF ECO Move, mengurangi emisi karbon,                 reforestation initiative, reduce carbon emissions,
                                dan mendukung pelestarian lingkungan serta             and support environmental and biodiversity
                                biodiversitas.                                         conservation.

                             5. Mendapatkan Sertifikasi Green Building HQ           5. Obtain Green Building HQ Certification
                                Perseroan     berencana   untuk  mendapatkan           The company plans to obtain Green Building
                                sertifikasi Green Building untuk kantor pusat,         certification for its headquarters, demonstrating its
                                menunjukkan komitmen terhadap efisiensi energi         commitment to energy efficiency and sustainable
                                dan pengelolaan lingkungan yang berkelanjutan          environmental management in office operations.
                                dalam operasional kantor.

                             6. Melanjutkan Assessment Taksonomi Keuangan           6. Continue the Assessment of the Indonesian
                                Berkelanjutan     Indonesia   dan     Kebijakan        Sustainable Finance Taxonomy and Climate Risk
                                Manajemen Risiko Iklim serta Analisis Skenario         Management Policy, as well as Scenario Analysis
                                Perseroan melanjutkan asesmen terhadap                 The company is continuing its assessment of the
                                Taksonomi Keuangan Berkelanjutan Indonesia             Indonesian Sustainable Finance Taxonomy (TKBI)
                                (TKBI) serta memperkuat kebijakan manajemen            and strengthening its climate risk management
                                risiko iklim dengan melakukan analisis skenario        policy by conducting scenario analysis to identify
                                untuk mengidentifikasi dan mengelola potensi           and manage the potential impacts of climate
                                dampak perubahan iklim.                                change.

                             7. Adopsi Bertahap IFRS (S1 & S2) dan terlibat         7. Gradual Adoption of IFRS (S1 & S2) and
2025 Sustainability Report




                                dalam UNGC                                             Participation in the UNGC
                                Perseroan akan mengadopsi standar IFRS (S1 &           The company will adopt IFRS standards (S1 &
                                S2) untuk pengungkapan keberlanjutan dalam             S2) for sustainability disclosure in its financial
                                laporan keuangan dan berpartisipasi dalam              statements and participate in the United Nations
                                United Nations Global Compact (UNGC) untuk             Global Compact (UNGC) to support sustainability
                                mendukung prinsip-prinsip keberlanjutan dalam          principles in its operations.
                                operasional perusahaan.

                             8. Melanjutkan Assessment atas ESG Loan                8. Continue the ESG Loan Assessment
|




                                Menilai produk pinjaman dengan kriteria                Assessing loan products against Environmental,
                                Environmental, Social, and Governance (ESG) untuk      Social, and Governance (ESG) criteria to ensure
Laporan Keberlanjutan 2025




                                memastikan pinjaman tersebut sesuai dengan             they align with sustainability principles and support
                                prinsip keberlanjutan dan mendukung tujuan             the company’s long-term goals.
                                jangka panjang perusahaan.

                             9. Melanjutkan Penilaian Awal IFRS (S1 & S2)           9. Continue the IFRS Initial Assessment (S1 & S2)
                                Menilai kesesuaian pengungkapan dan standar            Assess the appropriateness of IFRS S1 & S2
                                IFRS S1 & S2 untuk memastikan bahwa perusahaan         disclosures and standards to ensure the company
                                mematuhi standar internasional dalam laporan           complies with international standards in its
                                keberlanjutan terkait iklim dan keberlanjutan.         sustainability reporting related to climate and
                                                                                       sustainability.


   94
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TANTANGAN DAN PELUANG PENERAPAN
INISIATIF BERKELANJUTAN
CHALLENGE AND OPPORTUNITY IN IMPLEMENTING SUSTAINABLE INITIATIVES [SEOJK E.5.]



Dalam mengimplementasikan berbagai inisiatif                     In implementing various sustainability initiatives,
keberlanjutan, Perseroan menghadapi sejumlah                     the Company faces a number of challenges while
tantangan sekaligus melihat peluang untuk memperkuat             simultaneously       recognizing    opportunities      to
penerapan praktik keuangan berkelanjutan. Tantangan              strengthen the implementation of sustainable finance
tersebut berasal dari berbagai aspek, baik yang                  practices. These challenges stem from various aspects,
bersifat internal seperti peningkatan kapasitas                  both internally, such as increasing human resource
sumber daya manusia, penguatan sistem pengelolaan                capacity, strengthening data management systems,
data, dan kesiapan organisasi, maupun faktor                     and organizational readiness, as well as external
eksternal seperti perkembangan regulasi, kesiapan                factors such as regulatory developments, the readiness
ekosistem industri, serta tingkat kesadaran pemangku             of the industrial ecosystem, and the level of stakeholder
kepentingan terhadap praktik keberlanjutan. Di sisi lain,        awareness of sustainability practices. On the other
perkembangan kebijakan dan meningkatnya perhatian                hand, policy developments and increasing attention
terhadap isu keberlanjutan juga membuka peluang bagi             to sustainability issues also provide opportunities
Perseroan untuk memperkuat tata kelola, meningkatkan             for the Company to strengthen governance, improve
kualitas pelaporan keberlanjutan, serta memperluas               the quality of sustainability reporting, and expand
kolaborasi dengan berbagai pemangku kepentingan.                 collaboration with various stakeholders. Some of the
Beberapa tantangan, peluang, serta upaya yang                    challenges, opportunities, and efforts undertaken by
dilakukan Perseroan dalam mendukung implementasi                 the Company to support sustainability implementation
keberlanjutan dirangkum pada tabel berikut.                      are summarized in the following table.



    TIPE           TANTANGAN                 PELUANG                               UPAYA PERSEROAN
    TYPE           CHALLENGES              OPPURTUNITIES                       THE COMPANY’S INITIATIVES
 Standar       Perkembangan              Memberikan                 Pada tahun 2025, Perseroan secara aktif
 dan           kerangka regulasi         kesempatan bagi            memantau perkembangan regulasi terkait
 ekosistem     dan pedoman               Perseroan untuk            keuangan berkelanjutan, termasuk implementasi
 Standard      teknis keuangan           berperan aktif dalam       Taksonomi Keuangan Berkelanjutan Indonesia
 and           berkelanjutan             mengikuti dan              (TKBI) dan Climate Risk Management System
 Ecosystem     yang masih terus          mengadopsi praktik         (CRMS). Perseroan juga melakukan penyesuaian
               berkembang di sektor      terbaik keberlanjutan      kebijakan internal serta berpartisipasi dalam forum
               pembiayaan                di industri                industri dan diskusi termasuk melaliui asosiasi
                                                                    dengan regulator untuk memperkuat pemahaman
                                                                    terhadap arah kebijakan keberlanjutan.
               Development of            Provides an                In 2025, the Company actively monitored
               regulatory framework      opportunity for            regulatory developments related to sustainable
               and technical             the Company to             financing, including implementation of Indonesian
               guidelines for            participate active         Sustainable Finance Taxonomy (TKBI) and Climate
               sustainable finance       role in following          Risk Management System (CRMS). The Company
               which is still evolving   and adopting               also adjusted internal policies and participate in
               in the financing          best practices in          industry forums and discussions, including through
               sector.                   sustainability in the      associations with regulators, to strengthen its
                                                                                                                             PT Bussan Auto Finance




                                         industry.                  understanding of sustainability policy direction.
               Perkembangan              Memberikan                 Sejak tahun 2024, Perseroan secara aktif memantau
               standar dan               kesempatan bagi            perkembangan standar pelaporan keberlanjutan
               praktik pelaporan         Perseroan untuk            global dan secara bertahap melakukan penyesuaian
               keberlanjutan global      meningkatkan               terhadap proses pengumpulan data serta pelaporan
               yang semakin              kualitas pelaporan         keberlanjutan. Perseroan juga telah melakukan
               dinamis, termasuk         keberlanjutan agar         analisis kesenjangan (gap analysis) di tahun 2025
               IFRS S1 dan IFRS S2       selaras dengan             untuk menilai kesiapan dalam mengadopsi IFRS
                                         praktik internasional      S1 dan IFRS S2, serta mengantisipasi berbagai
                                                                    perkembangan regulasi dan praktik pelaporan
                                                                    keberlanjutan di masa mendatang.                         95
Page 96
                               TIPE          TANTANGAN                PELUANG                          UPAYA PERSEROAN
                               TYPE          CHALLENGES             OPPURTUNITIES                  THE COMPANY’S INITIATIVES
                                         The increasingly         Provides an            Since 2024, the Company has been actively
                                         dynamic                  opportunity for        monitoring developments in global sustainability
                                         development of           the Company to         reporting standards and gradually adapting data
                                         global sustainability    improve the quality    collection and sustainability reporting processes.
                                         reporting standards      of sustainability      The Company also conducted a gap analysis in
                                         and practices,           reporting to align     2025 to assess readiness to adopt IFRS S1 and IFRS
                                         including IFRS S1 and    with international     S2, as well as to anticipate future developments in
                                         IFRS S2                  practices.             sustainability reporting regulations and practices.
                             Awereness   Peningkatan              Mendorong              Pada tahun 2025, Perseroan telah
                             dan         pemahaman dan            terciptanya budaya     menyelenggarakan berbagai program
                             Ekosistem   kapasitas karyawan       keberlanjutan          peningkatan kapasitas terkait keuangan
                             Awareness   terkait keuangan         dalam organisasi       berkelanjutan, termasuk pelatihan internal bagi
                             and         berkelanjutan            dan meningkatkan       karyawan dari berbagai unit kerja serta sertifikasi
                             Ecosystem   di seluruh level         kualitas pengambilan   bagi Person in Charge (PIC) yang bertanggung
                                         organisasi               keputusan berbasis     jawab mengkoordinasikan implementasi
                                                                  ESG                    keuangan berkelanjutan, termasuk kepada level
                                                                                         Direksi hingga Dewan Komisaris. Program ini
                                                                                         bertujuan untuk meningkatkan pemahaman
                                                                                         ESG secara lebih komprehensif di seluruh level
                                                                                         organisasi.
                                         Increased employee       Promote the creation   By 2025, the Company had implemented various
                                         understanding and        of sustainability      capacity-building programs related to sustainable
                                         capacity regarding       culture within the     finance, including internal training for employees
                                         sustainable finance      organization and       from various work units and certification
                                         at all organization      improve the quality    for Persons in Charge (PICs) responsible for
                                         levels.                  of ESG-based           coordinating the implementation of sustainable
                                                                  decision-making.       finance, including from the Board of Directors to
                                                                                         the Board of Commissioners. This program aims to
                                                                                         enhance a more comprehensive understanding of
                                                                                         ESG across all levels of the organization.
                                         Ekosistem                Membuka peluang        Pada tahun 2025, Perseroan terus memperkuat
                                         keberlanjutan yang       kolaborasi yang        kolaborasi dengan dealer melalui berbagai
                                         masih berkembang,        lebih luas dengan      aktivitas yang mendukung implementasi program
                                         termasuk kesiapan        berbagai pemangku      keberlanjutan. Ke depan, Perseroan akan tetap
                                         mitra usaha, vendor,     kepentingan untuk      memperkuat kerja sama dengan vendor dan
                                         serta tingkat            memperkuat             pemangku kepentingan lainnya guna mendukung
2025 Sustainability Report




                                         kesadaran debitur        implementasi           implementasi program keberlanjutan secara
                                         terhadap praktik         keberlanjutan          lebih luas. Selain itu, Perseroan meningkatkan
                                         keberlanjutan yang                              komunikasi dan edukasi kepada debitur terkait
                                         masih bervariasi.                               penerapan praktik usaha yang lebih berkelanjutan,
                                                                                         termasuk pengelolaan risiko lingkungan dan sosial
                                                                                         dalam kegiatan usaha.
                                         Sustainability           Opening up             In 2025, the Company continuously strengthened
                                         ecosystem is still       opportunities          collaboration with dealers through various
|




                                         developing, including    for broader            activities that support implementation of
                                         the readiness of         collaboration with     sustainability programs. Going forward, the
Laporan Keberlanjutan 2025




                                         business partners,       various stakeholders   Company will strengthen cooperation with
                                         vendors, and the level   to strengthen          vendors and other stakeholders to support
                                         of debtor awareness      sustainability         the broader implementation of sustainability
                                         of sustainability        implementation         programs. Furthermore, the Company is increasing
                                         practices which still                           communication and education to debtors
                                         varies.                                         regarding the implementation of more sustainable
                                                                                         business practices, including environmental and
                                                                                         social risk management in business activities.




   96
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  TIPE         TANTANGAN                PELUANG                           UPAYA PERSEROAN
  TYPE         CHALLENGES             OPPURTUNITIES                   THE COMPANY’S INITIATIVES
Data        Tantangan               Penguatan sistem         Pada tahun 2025, Perseroan masih melanjutkan
Data        pengelolaan data        pengelolaan              pengembangan dashboard keberlanjutan berbasis
            dan pengukuran          data yang dapat          sederhana yang mengintegrasikan berbagai
            indikator ESG secara    meningkatkan             indikator Environmental, Social, and Governance
            konsisten               kualitas pelaporan       (ESG) untuk mendukung pemantauan kinerja
                                    keberlanjutan            keberlanjutan. Ke depan, Perseroan berencana
                                    dan pengambilan          untuk meningkatkan integrasi sistem digital guna
                                    keputusan berbasis       memperkuat pengelolaan database secara lebih
                                    data                     terstruktur dan efisien.
            The challenge of        Strengthening            In 2025, the Company continuously developed a
            data management         data management          simple sustainability dashboard that integrates
            and consistently        systems that can         various Environmental, Social, and Governance
            measuring ESG           improve the quality      (ESG) indicators to support sustainability
            indicators              of sustainability        performance monitoring. Going forward, the
                                    reporting and data-      Company plans to enhance digital system
                                    based deci               integration to strengthen database management
                                                             in a more structured and efficient manners.
Produk      Kebutuhan inovasi       Meningkatnya             Perseroan terus mengeksplorasi pengembangan
dan Model   produk pembiayaan       permintaan terhadap      produk pembiayaan yang mendukung kegiatan
Bisnis      yang mendukung          produk pembiayaan        ekonomi berkelanjutan serta memperluas
Product     kegiatan ekonomi        yang mendukung           akses pembiayaan yang inklusif. Pada tahun
and         berkelanjutan           aktivitas ekonomi        2025, Perseroan melanjutkan pengembangan
Business                            berkelanjutan            pembiayaan kepada UMKM, termasuk akses
Model                                                        pinjaman Perseroan berupa ESG loan.
            The need for            Increasing demand        The Company continues to explore the
            innovative financing    for financing            development of financing products that support
            products that support   products that support    sustainable economic activities and expand
            sustainable economic    sustainable economic     inclusive access to financing. In 2025, the
            activities              activities               Company will continue developing financing for
                                                             MSMEs, including access to ESG loans.
            Kebutuhan               Investasi tersebut       Pada tahun 2025, Perseroan melanjutkan
            investasi untuk         dapat meningkatkan       pengembangan sistem Learning Management
            pengembangan            efisiensi operasional,   System (LMS) terkait perubahan iklim serta
            sistem, pelatihan,      reputasi perusahaan,     program peningkatan kapasitas sumber daya
            dan infrastruktur       serta kepercayaan        manusia di bidang keberlanjutan. Selain itu,
            pendukung               pemangku                 Perseroan juga melakukan asesmen awal atas
            implementasi ESG        kepentingan dalam        kebutuhan penghitungan emisi Cakupan 3
                                    jangka panjang           yang mencakup seluruh rantai nilai (value
                                                             chain), sebagai bagian dari upaya memperkuat
                                                             pengelolaan dan pelaporan kinerja keberlanjutan.
            Investment needs for    This investment can      In 2025, the Company continuously developed
            system development,     improve operational      Learning Management System (LMS) related to
            training, and           efficiency, company      climate change and a program to improve human
            infrastructure          reputation, and          resource capacity in sustainability. Furthermore,
            to support ESG          stakeholder trust in     the Company will conduct an initial assessment
            implementation          long-term.               of the need for Scope 3 emissions calculations
                                                             covering the entire value chain, as part of its
                                                                                                                 PT Bussan Auto Finance




                                                             efforts to strengthen sustainability performance
                                                             management and reporting.




                                                                                                                 97
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     Laporan Keberlanjutan 2025   |   2025 Sustainability Report




98
Page 99
MENGGERAKKAN
KEMAJUAN
EKONOMI
DRIVING ECONOMIC PROGRESS




Mendorong pertumbuhan inklusif menjadi
bagian dari perjalanan, sambil mulai
mengarahkan portofolio pembiayaan agar
lebih adaptif terhadap transisi ekonomi
rendah karbon.
                                             PT.Bussan Auto Finance




Driving inclusive growth is part of the
journey, while started to align the
financing portfolio to be more adaptive to
the low-carbon economic transition.


                                             99
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                             KEUANGAN BERKELANJUTAN
                             SUSTAINABLE FINANCE [POJK 6.b] [POJK 6.c.3.f.1]




                             Perseroan terus menjalankan peran strategis dalam       The Company continues to play a strategic role in
                             mendukung pertumbuhan ekonomi nasional pada             supporting national economic growth in 2025. By
                             tahun 2025. Melalui penyediaan layanan pembiayaan       providing inclusive and responsible financing services,
                             yang inklusif dan bertanggung jawab, Perseroan          the Company contributes to expanding financial access
                             berkontribusi dalam memperluas akses keuangan bagi      for the public, while also supporting the development
                             masyarakat, sekaligus mendukung pengembangan            of the automotive sector and the digital economy,
                             sektor otomotif dan ekonomi digital yang memiliki       which play a crucial role in driving national economic
                             peran penting dalam mendorong aktivitas ekonomi         activity.
                             nasional.

                             Di tengah tantangan ekonomi global dan dinamika         Amidst ongoing global economic challenges and
                             domestik yang masih berlanjut sepanjang tahun           domestic dynamics throughout 2025, the Company
                             2025, Perseroan tetap berpegang pada komitmennya        remains committed to being a trusted financial
                             untuk menjadi mitra keuangan yang dapat dipercaya       partner for the community. The Company strives to
                             bagi masyarakat. Perseroan berupaya menjaga             maintain the continuity of financing distribution to
                             kesinambungan penyaluran pembiayaan ke berbagai         various segments, while prioritizing prudent principles
                             segmen, dengan tetap mengedepankan prinsip kehati-      and measured risk management. The Company
                             hatian dan pengelolaan risiko yang terukur. Perseroan   continues to progress on positive path, recording
                             masih terus berjalan pada jalur positifnya dengan       strong performance throughout 2025.
                             mencatatkan kinerja yang baik sepanjang tahun 2025.

                             Menutup periode kerja 2025, pendapatan Perseroan        At the close of the 2025 operating period, the
                             meningkat sebesar 1,96% YoY mencapai Rp4,8              Company’s revenue increased by 1,96% year-on-year
                             triliun. Total konsumen yang dilayani mencapai lebih    to Rp4.8 trillion. Total customers served reached more
                             dari 820.000 dengan kontribusi capaian portofolio       than 820,000, with a contribution from its sustainable
                             keuangan berkelanjutan sebesar 30,9%. Capaian           finance portfolio of 30.9%. This achievement reflects
                             tersebut mencerminkan ketahanan bisnis Perseroan        the Company’s business resilience and management’s
                             serta kemampuan manajemen dalam menerapkan              ability to implement strategies that adapt to market
                             strategi yang adaptif terhadap perubahan pasar          changes and reinforces the Company’s commitment
                             serta mengukuhkan komitmen Perseroan terhadap           to implementing sustainable finance principles.
                             penerapan prinsip-prinsip keuangan berkelanjutan.
2025 Sustainability Report




                             Ke depan, Perseroan berkomitmen untuk terus             Moving forward, the Company is committed to
                             memperkuat kontribusinya terhadap perekonomian          continuously strengthening its contribution to the
                             nasional melalui pendekatan yang inovatif dan           national economy through an innovative and proactive
                             proaktif. Peningkatan kualitas layanan digital          approach. Improving the quality of digital services and
                             serta pengembangan produk yang selaras dengan           developing products aligned with market needs and
                             kebutuhan dan karakteristik pasar akan tetap menjadi    characteristics will remain a primary focus, as part of
                             fokus utama, sebagai bagian dari upaya Perseroan        the Company’s efforts to create sustainable, long-term
                             dalam menciptakan pertumbuhan yang berkelanjutan        growth.
                             dan berorientasi jangka panjang.
|
Laporan Keberlanjutan 2025




                                                       BAF Peroleh Fasilitas Kredit Berkelanjutan
                                                        BAF SECURES SHELF-REGISTERED CREDIT FACILITY

                                  BAF memperoleh fasilitas sustainable term loan     BAF secured a shelf-registered term loan facility
                                  sebesar Rp300 miliar dari Bank DBS Indonesia       of Rp300 billion from Bank DBS Indonesia and
                                  dan USD 12 juta dari Bank Mizuho Indonesia         USD 12 million from Bank Mizuho Indonesia
                                  untuk mendorong pembiayaan berdampak,              to encourage impact financing, ranging from
                                  mulai dari UMKM, perempuan, hingga                 MSMEs and women’s businesses to electric
                                  kendaraan listrik. Langkah ini menegaskan          vehicles. This move confirms that sustainability
                                  bahwa keberlanjutan kini terintegrasi langsung     currently has been directly integrated into our
   100                            ke dalam strategi pendanaan.                       funding strategy.
Page 101
             Portofolio Keuangan                                                                      BAF Sustainable Finance
             Berkelanjutan BAF [SEOJK F.3] [SEOJK F.26]                                               Portfolio [SEOJK F.3] [SEOJK F.26]
BAF merupakan entitas yang memiliki kewajiban dalam                                   BAF is an entity obligated to implement sustainable
menjalankan prinsip-prinsip keuangan berkelanjutan,                                   finance principles. The Company has also recorded
Perseroan juga telah mencatatkan beberapa capaian                                     several achievements in implementing its Sustainable
atas penerapan Rencana Aksi Keuangan Berkelanjutan                                    Finance Action Plan (RAKB) for 2025 period. These
(RAKB) periode 2025 ini. Capaian tersebut teratribusi                                 achievements are attributed to the sustainable finance
pada portofolio keuangan berkelanjutan sebagai                                        portfolio, as part of our support for improving the
bagian dari dukungan kami pada peningkatan kinerja                                    performance of the green economy in Indonesia.
ekonomi hijau di Indonesia.

Portofolio keberlanjutan kami juga selaras dengan                                     Our sustainability portfolio also aligns with the
Kategori Kegiatan Usaha Berkelanjutan (KKUB)                                          Sustainable Business Activity Category (KKUB),
yaitu dukungan pada pembiayaan kendaraan listrik                                      such as support for electric vehicle financing as a
sebagai representasi dari KKUB – Transportasi Ramah                                   representation of KKUB – Green Transportation and
Lingkungan dan dukungan pembiayaan UMKM,                                              support for MSME financing, through productive
melalui pembiayaan produktif bagi pelaku usaha                                        financing for micro, small, and medium enterprises as
mikro, kecil, dan menengah sebagai representasi dari                                  a representation of KKUB – MSME Activities.
KKUB – Kegiatan UMKM.



12 Kategori Kegiatan usaha Berkelanjutan (KKUB)
12 SUSTAINABLE BUSINESS ACTIVITY CATEGORY (KKUB)


                                                        Bangunan Berwawasan
                                                   Lingkungan yang Memenuhi
                                                 Standar Sertifikasi yang Diakui
                                                  secara Nasional, Regional dan            Energi
                                                                    Internasional        Terbarukan
                                                             Green Buildings that        Renewable
                                                         Fulfil National, Regional         Energy
                        Produk yang Dapat
                                                                and International
                      Mengurangi Penggunaan
                                                          Certification Standards
                         Sumber Daya dan
                                                                                                                 Efisiensi
                        Menghasilkan Lebih
                                                                                                                  Energi
                           Sedikit Polusi
                                                                                                                  Energy
                         Products That may
                                                                                                                 Efficiency
                      Reduce Resource Use and
                       Produce Less Pollution




     Pengelolaam Sumber Daya
       Alam (SDA) Hayati dan                                                                                                  Kegiatan
         Penggunaan Lahan
           Berkelanjutan                                        Kontribusi / Contribution                                     UMKM
      Management of Biological                                                                                                MSMEs
     Natural Resources (SDA) and                                                                                              Activities
        Sustainable Land Use




      Kegiatan Usaha dan/atau
                                                                                                                                  Adaptasi
   Kegiatan Lain yang Berwawasan                            terhadap 2 KKUB / to 2 KKUB                                       Perubahan Iklim
         Lingkungan Lainnya
                                                                                                                              Climate Change
             Other Green
                                                                                                                                 Adaptation
          Business Activities
                                                                                                                                                 PT Bussan Auto Finance




                          Pengelolaan Air dan
                            Air Limbah yang                                                                    Transportasi
                             Berkelanjutan
                         Sustainable Water and                                                                 Ramah
                        Wastewater Management                                                                  Lingkungan
                                                                                                               Green
                                                             Konservasi
                                                         Keanekaragaman
                                                                                      Pencegahan dan           Transportation
                                                                                     Pengendalian Polusi
                                                        Hayati Darat dan Air
                                                                                     Pollution Prevention
                                                          Land and Water
                                                                                         and Control
                                                      Biodiversity Conservation




                                                                                                                                                101
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                                          Transportasi Ramah                                      Environmentally Friendly
                                          Lingkungan                                              Transportation
                             Pada tahun 2025, Perseroan terus memperkuat                In 2025, the Company will continue to strengthen
                             kontribusinya dalam mendukung transisi menuju              its contribution to supporting the transition to low-
                             transportasi rendah emisi melalui penyediaan               emission transportation by providing financing
                             pembiayaan kendaraan listrik (Electric Vehicle/EV) dan     for electric vehicles (EVs) and hybrid vehicles. This
                             kendaraan hybrid. Fasilitas pembiayaan ini ditujukan       financing facility aims to provide a lower-emission
                             untuk memberikan alternatif yang lebih rendah emisi        alternative to conventional fossil-fueled vehicles, while
                             dibandingkan kendaraan konvensional berbahan bakar         simultaneously promoting energy efficiency in the
                             fosil, sekaligus mendorong efisiensi energi di sektor      transportation sector. Throughout the reporting year,
                             transportasi. Sepanjang tahun pelaporan, pembiayaan        financing for green transportation was distributed
                             transportasi ramah lingkungan disalurkan melalui           through a national dealer network and supported by
                             jaringan dealer nasional dan didukung oleh sumber          the Company’s funding sources. The total value of
                             pendanaan Perseroan dengan total nilai pembiayaan          new financing reached Rp2.2 trillion and the number
                             baru mencapai sebesar Rp2,2 triliun dan jumlah unit        of vehicles financed reached 93,027.
                             kendaraan yang dibiayai sebanyak 93.027.

                             Pengembangan portofolio pembiayaan transportasi            Developing the environmentally friendly transportation
                             ramah lingkungan menjadi bagian dari strategi              financing portfolio is part of the Company’s strategy
                             Perseroan dalam mendukung kebijakan pemerintah             to support government policies related to accelerating
                             terkait percepatan ekosistem kendaraan listrik nasional.   the national electric vehicle ecosystem. In 2025, the EV
                             Pada tahun 2025, portofolio pembiayaan EV dan hybrid       and hybrid financing portfolio contributed 18.3% to
                             memberikan kontribusi sebesar 18,3% terhadap total         the Company’s total financing portfolio, representing
                             portofolio pembiayaan Perseroan, dengan tingkat            a 49.7% year-on-year growth rate. In the financing
                             pertumbuhan sebesar 49,7% YoY. Dalam portofolio            portfolio, the four-wheels vehicle segment in form of
                             pembiayaan, segmen kendaraan roda empat berupa             new electric (EV) and hybrid cars contributed 0.38%,
                             mobil baru listrik (EV) dan hybrid berkontribusi           meanwhile, the two-wheels segment was dominated
                             sebesar 0,38%, sementara pada roda dua didominasi          by Yamaha products, especially Yamaha Fazzio Hybrid
                             oleh produk Yamaha, khususnya Yamaha Fazzio                and Yamaha Grand Filano Hybrid-Connected. This
                             Hybrid dan Yamaha Grand Filano Hybrid-Connected.           achievement reflects increasing market acceptance of
                             Capaian ini mencerminkan meningkatnya penerimaan           low-emission vehicles and strengthens the Company’s
                             pasar terhadap kendaraan rendah emisi, sekaligus           role in supporting emissions reduction efforts and
                             memperkuat peran Perseroan dalam mendukung upaya           creating sustainable business growth in the future.
                             pengurangan emisi dan penciptaan pertumbuhan bisnis
                             yang berkelanjutan di masa depan.

                             Peningkatan kontribusi portofolio ini menunjukkan          This increase in portfolio contribution demonstrates the
                             upaya Perseoran dalam mendukung percepatan                 Company’s efforts to accelerate the adoption of low-
2025 Sustainability Report




                             adopsi kendaraan rendah emisi di pasar, sekaligus          emission vehicles in the market, while strengthening
                             memperkuat positioning Perseroan dalam mendukung           its positioning in supporting the transition to a low-
                             transisi menuju ekonomi rendah karbon.                     carbon economy.



                             Transportasi Ramah Lingkungan
                             GREEN TRANSPORTATION [SEOJK B.1.D]
|
Laporan Keberlanjutan 2025




                             Sepeda Motor - Hybrid                  Mobil - EV                              Mobil - Hybrid
                             Motorcycle - Hybrid                    Car - EV                                Car - Hybrid


                             Rp     2,170.8
                             miliar | billion
                                                                    Rp     11.5
                                                                    miliar | billion
                                                                                                            Rp     15.2
                                                                                                            miliar | billion

   102
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Dalam miliar rupiah, kecuali dinyatakan lain                                                     In billion Rupiah, unless otherwise stated


                      URAIAN                                          2025                    2024                       2023
                    DESCRIPTION                                Unit          Rp        Unit          Rp           Unit           Rp
 Sepeda motor – Hybrid
                                                              92,927      2,170.8      63,856     1,498.5        41,698          953.6
 Motorcycle - Hybrid
 Mobil – EV
                                                                    38        11.5        35              9.8          67          16.0
 Car – EV
 Mobil – Hybrid
                                                                    62        15.2        32              7.4          34             9.1
 Car – Hybrid
 Total Penyaluran Pembiayaan
 Transportasi Ramah Lingkungan
                                                                          2,197.5                1,515.7                         978.6
 Total green transportation financing
 disbursement
 Total Outstanding atas
 Transportasi Ramah Lingkungan
                                                                          2,500.1     1,670.6        992.5                       365.4
 Total Outstanding from Green
 Transportation
 Kontribusi terhadap Total Portofolio
                                                                             18.3%     12.4%         7.3%                          2.7%
 Contribution to total portfolio




              Kegiatan UMKM                                                          MSMEs Activity

Komitmen       Perseroan    dalam        mendukung                       The Company’s commitment to supporting the
perkembangan UMKM di Indonesia tentunya terus                            development of MSMEs in Indonesia is continuously
kami buktikan dengan menghadirkan produk-produk                          demonstrated by offering MSME-friendly financing
pembiayaan ramah UMKM. Pada tahun 2025,                                  products. By 2025, the MSME financing portfolio will
portofolio pembiayaan UMKM memberikan kontribusi                         contribute 12.5% ​​to the Company’s total financing
sebesar 12,5% terhadap total portofolio pembiayaan                       portfolio.
Perseroan.

Pembiayaan ini tidak hanya memperluas akses                              This financing not only expands financial access for
keuangan bagi pelaku usaha, tetapi juga berkontribusi                    businesses but also contributes to local economic
terhadap pertumbuhan ekonomi lokal serta penguatan                       growth and strengthens the Company’s long-term
basis konsumen jangka panjang bagi Perseroan.                            customer base.



Penyaluran Pembiayaan UMKM
MSMES FINANCING DISBURSEMENT [SEOJK B.1.D]
                                                                                                                                               PT Bussan Auto Finance




Jumlah Penyaluran                              Jumlah Pembiayaan
Total Disbursement                             Total Financing


79,645
unit | unit
                                               Rp     1.71
                                               triliun | trillion


                                                                                                                                              103
Page 104
                                                              URAIAN                                              2025              2024               2023
                                                            DESCRIPTION
                              UMKM (dalam unit)
                                                                                                                    79,645             99,272           111,349
                              MSMEs (in unit)
                              Total Penyaluran Pembiayaan Baru UMKM (dalam Rp triliun)
                                                                                                                        1.44              1.71               1.87
                              Total New MSMEs Financing Disbursement (in Rp Trillion)
                              Total Outstanding atas UMKM (dalam Rp triliun)
                                                                                                                        1.71              2.07               2.55
                              Total Outstanding from MSMEs (in Rp trillion)
                              Kontribusi terhadap Total Portofolio
                                                                                                                     12.5%             15.5%              18.7%
                              Contribution to Total Portfolio

                             Catatan:                                                           Note:
                             Terdapat penyesuaian atas kategori portofolio UMKM di tahun 2024   There are adjustments to the MSME portfolio categories in 2024 and
                             dan 2023 yaitu memperbarui perhitungan untuk pembiayaan UMKM       2023, namely updating the calculation for MSME financing, where
                             yang mana sebelumnya pembiayaan UMKM memperhitungkan               previously MSME financing took into account financing for productive
                             pembiayaan untuk produktif dan konsumtif menjadi hanya             and consumptive purposes, to only MSME financing for productive
                             pembiayaan UMKM untuk produktif. Perubahan ini menyebabkan nilai   purposes. This change resulted in a lower reported value of MSME
                             pembiayaan UMKM yang dilaporkan menjadi lebih rendah.              financing.




                             Total Kontribusi Portofolio Kategori Kegiatan Usaha Berkelanjutan
                             TOTAL CONTRIBUTION OF SUSTAINABLE BUSINESS ACTIVITY PORTFOLIO CATEGORY




                             Total Outstanding atas                       Total Outstanding
                             Transportasi Ramah Lingkungan                atas UMKM
                             Total Outstanding from                       Total Outstanding
                             Green Transportation                         from MSMEs


                             Rp     2.5
                             triliun | trillion
                                                                          Rp     1.7
                                                                          triliun | trillion
2025 Sustainability Report




                             2025                        2.5              2025                        1.7
                             2024                        1.7              2024                        2.1
                             2023                        1.0              2023                        2.5




                                                              URAIAN                                              2025              2024               2023
                                                            DESCRIPTION
|




                              Total Outstanding atas Transportasi Ramah Lingkungan
Laporan Keberlanjutan 2025




                              (dalam Rp triliun)                                                                         2.5                1.7               1.0
                              Total Outstanding from Green Transportation (in Rp trillion)
                              Total Outstanding atas UMKM (dalam Rp triliun)
                                                                                                                         1.7                2.1               2.5
                              Total Outstanding from MSMEs (in Rp trillion)
                              Kontribusi KKUB terhadap Total Portofolio
                                                                                                                     30.9%             27.9%              25.9%
                              Contribution from KKUB to Total Portfolio

                             Catatan:                                                           Note:
                             Terdapat penyesuaian atas kategori portofolio UMKM di tahun 2024   There are adjustments to the MSME portfolio categories in 2024 and
                             dan 2023 yaitu memperbarui perhitungan untuk pembiayaan UMKM       2023, namely updating the calculation for MSME financing, where
                             yang mana sebelumnya pembiayaan UMKM memperhitungkan               previously MSME financing took into account financing for productive
                             pembiayaan untuk produktif dan konsumtif menjadi hanya             and consumptive purposes, to only MSME financing for productive
   104                       pembiayaan UMKM untuk produktif.                                   purposes.
Page 105
Secara keseluruhan, kontribusi portofolio yang              Overall, the portfolio contribution aligned with KKUB
selaras dengan KKUB mencapai 30,9% pada tahun               reached 30.9% in 2025, an increase compared to the
2025, meningkat dibandingkan tahun sebelumnya.              previous year. This increase reflects the Company’s
Peningkatan ini mencerminkan komitmen Perseroan             commitment to integrating sustainability principles
dalam mengintegrasikan prinsip keberlanjutan ke             into its business strategy and demonstrates the growth
dalam strategi bisnis, sekaligus menunjukkan potensi        potential of a sustainability-oriented portfolio.
pertumbuhan dari portofolio yang berorientasi pada
keberlanjutan.

Seiring dengan perkembangan regulasi dan klasifikasi        In line with the development of regulations and
kegiatan usaha berkelanjutan di Indonesia, ke               classifications of sustainable business activities in
depan Perseroan akan secara bertahap mengacu                Indonesia, the Company will gradually adopt the
pada Taksonomi Keuangan Berkelanjutan Indonesia             Indonesian Sustainable Finance Taxonomy (TKBI) in
(TKBI) dalam mengidentifikasi dan mengelompokkan            identifying and categorizing its sustainable financing
portofolio pembiayaan berkelanjutan. Dengan                 portfolio. By adopting this approach, the Company
mengadopsi pendekatan ini, Perseroan mengantisipasi         anticipates adjustments in portfolio classification,
adanya penyesuaian dalam klasifikasi portofolio,            resulting in more standardized, transparent, and
sehingga pelaporan keuangan berkelanjutan menjadi           aligned sustainable finance reporting with prevailing
lebih terstandarisasi, transparan, dan selaras dengan       national practices.
praktik nasional yang berlaku.


          Metrik terkait Iklim [IFRS S2.29.(b-d)]                     Climate-Related Metrics [IFRS S2.29.(b-d)]
Perseroan mengidentifikasi risiko transisi sebagai risiko   The Company identifies transition risk as the risk
yang timbul dari perubahan kebijakan, teknologi,            occurred from changes in policy, technology, and
dan preferensi pasar dalam transisi menuju ekonomi          market preferences in the transition towards low-
rendah karbon. Eksposur utama Perseroan berasal             carbon economy. The Company’s primary exposure
dari portofolio pembiayaan kendaraan berbahan               is acquired from fossil-fuel vehicle financing portfolio,
bakar fosil, yang berpotensi terdampak oleh regulasi        which is potentially affected by low-emission vehicle
kendaraan rendah emisi, perkembangan kendaraan              regulations, development of electric vehicles, and
listrik, serta perubahan preferensi konsumen.               changing consumer preferences.

Hingga periode pelaporan, Perseroan secara bertahap         As of the reporting period, the Company has been
melakukan pemetaan awal terhadap portofolio                 gradually conducting an initial mapping of the
pembiayaan     untuk     mengidentifikasi  eksposur         financing portfolio to identify exposure to transition
terhadap risiko transisi, yang diukur berdasarkan           risk, measured by the value of financing and its
nilai pembiayaan dan persentasenya terhadap total           percentage of the total portfolio.
portofolio.



Eksposur Portofolio Pembiayaan terhadap Risiko Transisi Terkait Perubahan Iklim
FINANCING PORTFOLIO EXPOSURE TO CLIMATE CHANGE-RELATED TRANSITION RISKS

                                                                       TINGKAT
     KATEGORI PORTOFOLIO           OUTSTANDING          TOTAL
                                                                     KERENTANAN              DRIVER RISIKO
         PEMBIAYAAN                 (RP) MILIAR/     PORTOFOLIO
                                                                    VULNERABILITY             RISK DRIVER
 FINANCING PORTFOLIO CATEGORY         BILLION            (%)
                                                                        LEVEL

 Pembiayaan kendaraan                                               Tinggi           Regulasi emisi, pergeseran ke
 berbahan bakar fosil (ICE)                                         High             EV
                                         8,103.7            59.5
 Fossil-fuel vehicle financing                                                       Emission regulation, shifting
                                                                                                                          PT Bussan Auto Finance




                                                                                     to EV
 Pembiayaan kendaraan                                            Sedang              Transisi teknologi
 hybrid                                  2,474.8            18.2 Medium              Technology Transition
 Hybrid vehicle financing
 Pembiayaan kendaraan listrik                                       Rendah           Selaras dengan transisi
 (EV)                                                               Low              Align with the transition
                                            25.4              0.2
 Electric Vehicle (EV)
 financing
 Total portofolio terdampak                                                      -                                   -
                                        10,603.9            77.8
 Total affected portfolio
                                                                                                                         105
Page 106
                             Perseroan mengidentifikasi risiko fisik sebagai                                                                         The Company identifies physical risk as the potential
                             potensi dampak dari kejadian iklim ekstrem, seperti                                                                     impact of extreme climate events, such as floods,
                             banjir, gempa bumi, dan cuaca ekstrem, yang dapat                                                                       earthquakes, and extreme weather, which can impact
                             memengaruhi kualitas portofolio pembiayaan serta                                                                        the quality of its financing portfolio and borrowers’
                             kemampuan bayar debitur.                                                                                                repayment capacity.

                             Eksposur risiko fisik terutama berasal dari sebaran                                                                     Physical risk exposure occurred primarily from the
                             geografis portofolio pembiayaan yang berada di                                                                          geographic distribution of its financing portfolio, which
                             wilayah dengan tingkat kerentanan terhadap bencana                                                                      is located in areas vulnerable to natural disasters. The
                             alam. Perseroan mulai melakukan pemetaan risiko                                                                         Company has begun gradually conducting location-
                             secara bertahap berbasis lokasi sebagai bagian                                                                          based risk mapping as part of strengthening its risk
                             dari penguatan manajemen risiko, termasuk akan                                                                          management, including to be considered in credit
                             dipertimbangkan dalam proses analisis kredit dan                                                                        analysis and portfolio monitoring processes.
                             pemantauan portofolio.



                             Eksposur Portofolio Pembiayaan terhadap Risiko Fisik terkait Perubahan Iklim
                             FINANCING PORTFOLIO EXPOSURE TO PHYSICAL RISKS RELATED TO CLIMATE CHANGE

                              1.95


                                                                                                                                           0.20
                                        7.94
                                                                                                                                                                                  1.24
                                                                                                                                                                    0.96   2.12
                                                      3.87
                                                                           1.48                                                             5.17
                                               2.57                                                           3.54

                                                             3.21                                                                                           9.03
                                                                                                                         3.78                                                                          1.49
                                                      1.10                                      0.86                                                 1.36
                                                                                                                                    2.86                                                 1.00   0.91
                                                                    5.01                                                                                           1.21

                                                                           0.68                                                                        7.18
                                                                                         4.99
                                                                                  6.16
                                                                                           16.28
                                                                                                       5.52
                                                                                                              0.65     7.22
                                                                                                                                    5.91                    0.86
                                                                                                                                              3.79




                             Tingkat Risiko – IRBI (BNPB)                                                Level Risiko Portofolio Perseroan
                             Risk Level – IRBI (BNPB)                                                    Risk Level of the Company’s Portfolio

                                 Risiko Rendah | Risk Risk                                                           <5         Risiko Rendah | Low Risk
2025 Sustainability Report




                                 Risiko Sedang | Medium Risk                                                         5-10       Risiko Sedang | Medium Risk
                                 Risiko Tinggi | High Risk                                                           >10        Risiko Tinggi | High Risk




                             Perseroan menggunakan pendekatan spasial dengan                                                                         The Company applies a spatial approach by referencing
                             mengacu pada Indeks Risiko Bencana Indonesia (IRBI)                                                                     the Indonesian Disaster Risk Index (IRBI), developed
                             yang dikembangkan oleh BNPB melalui platform                                                                            by BNPB through the InaRISK platform, to identify and
                             InaRISK untuk mengidentifikasi dan mengukur jumlah                                                                      measure the amount and percentage of its financing
                             serta persentase portofolio pembiayaan yang rentan                                                                      portfolio exposed to climate-related physical risks. IRBI
                             terhadap risiko fisik terkait iklim. IRBI mengukur tingkat                                                              assesses regional risk levels based on a combination of
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                             risiko suatu wilayah berdasarkan kombinasi ancaman                                                                      hazard, vulnerability, and capacity. By overlaying the
Laporan Keberlanjutan 2025




                             (hazard), kerentanan (vulnerability), dan kapasitas                                                                     portfolio distribution with the 2025 IRBI scores, the
                             (capacity). Dengan meng-overlay distribusi portofolio                                                                   Company obtains a quantitative view of its exposure to
                             terhadap skor IRBI 2025, Perseroan memperoleh                                                                           disaster and climate-related risks across its operational
                             gambaran kuantitatif mengenai eksposur portofolio                                                                       areas.
                             terhadap risiko bencana dan iklim di berbagai wilayah
                             operasional.

                             Sejalan dengan pendekatan metrik dalam IFRS S2,                                                                         In line with the IFRS S2 metrics approach, the
                             Perseroan selanjutnya mengkuantifikasi eksposur                                                                         Company further translates this exposure into a risk
                             tersebut ke dalam skor risiko yang mencerminkan                                                                         score reflecting the interaction between portfolio size
                             kombinasi antara besaran portofolio dan tingkat risiko                                                                  and regional risk levels. On an aggregate basis, the
                             wilayah. Secara agregat, skor eksposur portofolio                                                                       portfolio exposure is predominantly within the low
   106                       didominasi oleh kategori rendah hingga sedang (skor                                                                     to moderate categories (score <10). However, there
Page 107
<10). Namun demikian, terdapat konsentrasi risiko pada                                                               is a concentration of higher exposure (score >10),
wilayah tertentu dengan skor tinggi (>10), khususnya                                                                 particularly in West Java, reflecting a combination of
di Jawa Barat, yang mencerminkan kombinasi antara                                                                    significant portfolio share and elevated disaster risk. In
porsi portofolio yang besar dan tingkat risiko bencana                                                               addition, regions with moderate scores (5–10) include
yang signifikan. Selain itu, wilayah dengan skor                                                                     Central Sulawesi, North Sumatra, East Java, South
kategori sedang (5–10) antara lain Sulawesi Tengah,                                                                  Sulawesi, Banten, Bali, Central Java, East Kalimantan,
Sumatera Utara, Jawa Timur, Sulawesi Selatan, Banten,                                                                and South Sumatra, indicating a relatively material
Bali, Jawa Tengah, Kalimantan Timur, dan Sumatera                                                                    level of exposure despite a more distributed portfolio
Selatan, yang mengindikasikan adanya eksposur risiko                                                                 presence.
yang cukup material meskipun kontribusi portofolionya
relatif lebih tersebar.

Meskipun portofolio telah terdiversifikasi secara                                                                    While the portfolio is geographically diversified, certain
geografis, terdapat konsentrasi aktivitas bisnis yang                                                                business activities remain concentrated in areas
rentan terhadap risiko fisik terkait iklim pada wilayah                                                              vulnerable to climate-related physical risks. Accordingly,
tertentu. Oleh karena itu, metrik ini digunakan sebagai                                                              this metric is used to assess risk concentration and
dasar dalam mengevaluasi konsentrasi risiko dan                                                                      strengthen climate risk management. Going forward,
memperkuat pengelolaan risiko iklim. Ke depan,                                                                       the Company will enhance this methodology by
Perseroan akan menyempurnakan pengukuran                                                                             increasing the granularity of exposure measurement,
dengan meningkatkan granularitas perhitungan                                                                         expanding data coverage, and strengthening
persentase eksposur, memperluas cakupan data, serta                                                                  monitoring and mitigation strategies in high-risk areas.
memperkuat pemantauan dan strategi mitigasi pada                                                                     This includes aligning risk appetite, improving portfolio
wilayah berisiko tinggi, termasuk melalui penyesuaian                                                                diversification, and further integrating climate-related
risk appetite, diversifikasi portofolio, dan integrasi risiko                                                        physical risk considerations into financing decision-
fisik iklim ke dalam proses pengambilan keputusan                                                                    making processes, in line with IFRS S2 disclosure
pembiayaan. [IFRS S2.29(c)]                                                                                          requirements [IFRS S2.29(c)].



Eksposur Aset Operasional terhadap Risiko Fisik terkait Perubahan Iklim
OPERATIONAL ASSETS EXPOSURE TO PHYSICAL RISKS RELATED TO CLIMATE CHANGE

 2.48


                                                                                                           0.79
           4,21
                                                                                                                                                  0.69
                                                                                                                                    0.86   1.93
                         1.71
                                              0.94                                                          3.14
                  2.69                                                        1.82

                                1.76                                                                                        5.57
                                                                                         1.51                                                                          1.81
                         0.44                                   1.18                                                 0.93
                                                                                                    1.49                                                 0.73   1.76
                                       2.46                                                                                        1.41

                                              0.68                                                                     5.69
                                                        11.20

                                                     2.59
                                                            29.43
                                                                       4.59
                                                                              0.75     8.98
                                                                                                    1.93                    0.86
                                                                                                              1.68




Tingkat Risiko – IRBI (BNPB)                                             Level Risiko Portofolio Perseroan
Risk Level – IRBI (BNPB)                                                 Risk Level of the Company’s Portfolio

    Risiko Rendah | Risk Risk                                                        <5         Risiko Rendah | Low Risk
    Risiko Sedang | Medium Risk                                                      5-10       Risiko Sedang | Medium Risk
                                                                                                                                                                                   PT Bussan Auto Finance




    Risiko Tinggi | High Risk                                                        >10        Risiko Tinggi | High Risk




Perseroan menyadari bahwa eksposur risiko fisik                                                                      The Company recognizes that exposure to physical
portofolio tidak hanya dipengaruhi oleh distribusi                                                                   climate risks is influenced not only by the distribution
pembiayaan, tetapi juga oleh konsentrasi nilai                                                                       of financing portfolios but also by the concentration
ekonomi aset yang terekspos pada wilayah dengan                                                                      of the economic value of assets located in areas
tingkat risiko bencana tertentu. Oleh karena itu,                                                                    with varying levels of disaster risk. Accordingly, the
pengukuran juga dilakukan dengan mengaitkan                                                                          Company complements its analysis by linking the
nilai aset operasional pada kantor jaringan meliputi                                                                 value of operational assets across its branch network,
peralatan dan perlengkapan pendukung serta biaya                                                                     including equipment and supporting facilities as well        107
Page 108
                             sewa kantor/ruko dengan tingkat risiko bencana               as office lease expenses, to regional disaster risk levels.
                             pada masing-masing wilayah. Analisis ini digunakan           This analysis serves as a basis for monitoring risk
                             sebagai dasar dalam pemantauan konsentrasi                   concentration and strengthening mitigation strategies.
                             risiko dan penguatan strategi mitigasi. Hasilnya             The results indicate that the majority of assets fall
                             menunjukkan bahwa sebagian besar aset berada pada            within low to moderate risk categories; however,
                             kategori risiko rendah hingga sedang, namun terdapat         there is a concentration of assets exposed to high risk
                             konsentrasi aset yang terekspos pada wilayah dengan          areas, particularly in West Java and DKI Jakarta, which
                             risiko tinggi, khususnya di Jawa Barat dan DKI Jakarta,      contribute significantly to the overall exposure.
                             yang berkontribusi signifikan terhadap total eksposur.

                             Secara persentase, eksposur pada wilayah dengan              In percentage terms, exposure in high risk areas
                             risiko tinggi mencerminkan porsi yang material               represents a material share of total asset value, while
                             terhadap total nilai aset, sementara wilayah dengan          regions with moderate risk such as East Java, Central
                             risiko sedang seperti Jawa Timur, Sulawesi Tengah, dan       Sulawesi, and South Sulawesi provide additional
                             Sulawesi Selatan memberikan kontribusi tambahan              contributions to the overall risk profile. As part of
                             terhadap profil risiko secara keseluruhan. Sebagai           ongoing efforts to enhance disclosure quality and risk
                             bagian dari peningkatan kualitas pengungkapan dan            management, the Company plans to expand the scope
                             pengelolaan risiko ke depan, Perseroan berencana             of asset coverage to include items not yet captured,
                             untuk memperluas cakupan pengukuran aset,                    such as BPKB documents stored at branch offices and
                             termasuk memasukkan BPKB yang disimpan di                    repossessed vehicles, to ensure a more comprehensive
                             kantor jaringan serta kendaraan hasil penarikan,             assessment of exposure. In addition, the Company is
                             sehingga dapat memberikan gambaran eksposur                  strengthening the integration of physical risk analysis
                             yang lebih komprehensif. Selain itu, Perseroan               into business decision making processes, including
                             berupaya memperkuat integrasi analisis risiko fisik          periodic monitoring of geographic risk concentrations,
                             ini ke dalam proses pengambilan keputusan bisnis,            enhanced mitigation strategies in high risk areas, and
                             termasuk pemantauan berkala terhadap konsentrasi             alignment with the Company’s risk management
                             risiko wilayah, penguatan strategi mitigasi pada area        framework and risk appetite, in line with the continued
                             berisiko tinggi, serta penyelarasan dengan kerangka          implementation of IFRS S2. [IFRS S2.29(c)]
                             manajemen risiko dan risk appetite Perseroan, sejalan
                             dengan implementasi berkelanjutan IFRS S2. [IFRS S2.29(c)]



                             Portofolio Pembiayaan yang Selaras dengan Peluang terkait Perubahan Iklim
                             FINANCING PORTFOLIO ALIGNED WITH CLIMATE CHANGE-RELATED OPPORTUNITIES

                                                                                                      JENIS
                                  KATEGORI PORTOFOLIO /         OUTSTANDING           TOTAL
                                                                                                   OPPORTUNITY               KETERANGAN
                                        AKTIVITAS                (RP) MILIAR/      PORTOFOLIO
                                                                                                     TYPE OF                   REMARKS
                               PORTFOLIO/ACTIVITY CATEGORY         BILLION             (%)
                                                                                                   OPPORTUNITY
2025 Sustainability Report




                              Pembiayaan kendaraan listrik                                      Transisi             Mendukung kendaraan rendah
                              (EV)                                                              energi               emisi
                                                                          25.4              0.2
                              Electric Vehicle (EV)                                             Energy               Supporting low-emission
                              Financing                                                         transition           vehicle
                              Pembiayaan kendaraan                                             Transisi              Pengurangan emisi
                              hybrid                                                           bertahap              Emission reduction
                                                                       2,474.8            18.2
                              Hybrid vehicle financing                                         Staging
                                                                                               transition
                              Total portofolio terkait                                                           -                                 -
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                              peluang iklim
                                                                       2,500.1            18.3
Laporan Keberlanjutan 2025




                              Total portfolio related to
                              climate opportunity



                             Pengungkapan capital deployment dalam laporan ini            The capital deployment disclosure in this report
                             difokuskan pada penyaluran pembiayaan (financing)            focuses on financing, as presented in the table, as a
                             yang telah disajikan dalam tabel, sebagai representasi       primary representation of the Company’s activities
                             utama aktivitas Perseroan dalam mengelola risiko dan         in managing climate-related risks and opportunities.
                             peluang terkait perubahan iklim. Mengingat model             Given the Company’s business model as a finance
                             bisnis Perseroan sebagai perusahaan pembiayaan,              company, capital allocation is primarily reflected in its
                             alokasi modal terutama tercermin dalam portofolio            consumer financing portfolio.
                             pembiayaan kepada konsumen.
   108
Page 109
Hingga tahun 2025, pengungkapan terkait belanja          As of 2025, disclosures related to capital expenditure
modal (capital expenditure/capex) yang secara            (capex) specifically allocated to climate-related risks
khusus dialokasikan untuk risiko dan peluang terkait     and opportunities have not been made separately, and
iklim belum dilakukan secara terpisah, dan akan          will be considered for development as the need for and
dipertimbangkan untuk dikembangkan seiring dengan        maturity of the reporting approach increases.
peningkatan kebutuhan dan kematangan pendekatan
pelaporan ke depan.



           Kinerja Ekonomi BAF 2025                                BAF Economic Performance 2025
           [GRI 201-1] [SEOJK F.2] [SEOJK F.3]                     [GRI 201-1] [SEOJK F.2] [SEOJK F.3]


Realisasi target finansial Perseroan secara terperinci   We have presented a detailed realization of the
telah kami sajikan pada Laporan Tahunan 2025             Company’s financial targets in the 2025 Annual
khususnya pada bagian Analisis dan Diskusi               Report, specifically in the Management Discussion and
Manajemen di halaman 127. Merujuk pada capaian           Analysis section on page 127. Referring to the 2025
finansial tahun 2025, Perseroan meyakini bahwa           financial results, the Company believes that business
keberhasilan bisnis tidak hanya tercermin dari kinerja   success is reflected not only in financial performance
keuangan, tetapi juga dari sejauh mana manfaat           but also in the extent to which these economic benefits
ekonomi tersebut dapat dirasakan oleh para pemangku      are felt by stakeholders. Throughout the reporting
kepentingan. Setidaknya, sepanjang tahun pelaporan,      year, the Company’s financing activities generated
kegiatan pembiayaan Perseroan menghasilkan               revenues reflecting healthy and sustainable business
pendapatan yang mencerminkan pertumbuhan                 growth, with total revenue reaching Rp4.8 trillion, an
usaha yang sehat dan berkelanjutan, dengan total         increase of 1.96% year-on-year.
pendapatan mencapai Rp4,8 triliun atau meningkat
sebesar 1,96% YoY.

Lebih dari sekadar menciptakan nilai ekonomi,            Beyond simply creating economic value, the Company
Perseroan berupaya memastikan bahwa nilai                strives to ensure that this value is distributed responsibly
tersebut terdistribusi secara bertanggung jawab dan      and sustainably. This contribution is realized through
berkelanjutan. Kontribusi ini diwujudkan melalui         fair partnerships with suppliers, continuous investment
kemitraan yang adil dengan pemasok, investasi            in employee competency development and welfare,
berkelanjutan dalam pengembangan kompetensi              fulfillment of obligations to the state through tax
dan kesejahteraan karyawan, pemenuhan kewajiban          payments, and support for various social programs that
kepada negara melalui pembayaran pajak, serta            provide direct benefits to the community. Through this
dukungan terhadap berbagai program sosial yang           approach, the Company is committed to building long-
memberikan manfaat langsung bagi masyarakat.             term growth that is not only financially strong but also
Melalui pendekatan ini, Perseroan berkomitmen untuk      meaningful for the surrounding social environment.
membangun pertumbuhan jangka panjang yang tidak
hanya kuat secara finansial, tetapi juga bermakna
bagi lingkungan sosial di sekitarnya.



Nilai Ekonomi yang Dihasilkan dan Didistribusikan
ECONOMIC VALUE GENERATED AND DISTRIBUTED [GRI 201-1] [POJK 6.b.1-2]

Dalam miliar rupiah                                                                                      In billion Rupiah

                                  URAIAN                                 2025               2024            2023
                                DESCRIPTION
 A. Nilai ekonomi yang dihasilkan
                                                                                                                              PT Bussan Auto Finance




    Economic Values Generated
 Pendapatan Pembiayaan
                                                                             4,666              4,596           4,477
 Financing Income
 Pendapatan Bunga
                                                                                 12                 11                3
 Interest Income
 Pendapatan lain-lain
                                                                                 99                 78               89
 Other Income
 Jumlah Pendapatan
                                                                             4,777              4,685           4,569
 Total Revenues [SEOJK B.1.b]
                                                                                                                             109
Page 110
                                                                 URAIAN                                  2025                2024             2023
                                                               DESCRIPTION
                              B. Nilai ekonomi yang didistribusikan
                                 Economic Values Distributed
                              Biaya operasional (diluar gaji pegawai)
                                                                                                                545                476               434
                              Operational Expenses (excluded employee salary)
                              Pengeluaran untuk gaji dan tunjangan pegawai
                                                                                                                629                593               559
                              Salary and allowance expenses
                              Dividen
                                                                                                                106                130               239
                              Dividend
                              Pajak
                                                                                                                116                 87               108
                              Tax
                              Pengeluaran untuk kegiatan masyarakat
                                                                                                                  4                  2                   2
                              Social activity budget
                              Jumlah Nilai Ekonomi Didistribusikan
                                                                                                               1,400              1,288            1,343
                              Total Economic Value Distributed
                              Nilai ekonomi yang ditahan (A-B)
                                                                                                               3,377              3,397            3,226
                              Total economic value retained (A-B)



                             Nilai ekonomi yang dihasilkan dan didistribusikan        The economic value generated and distributed reflects
                             mencerminkan     kemampuan    Perseroan    dalam         the Company’s ability to maintain a balance between
                             menjaga keseimbangan antara pertumbuhan bisnis           business growth and stakeholder contributions.
                             dan kontribusi kepada pemangku kepentingan. Nilai        Retained economic value also serves as a vital resource
                             ekonomi yang ditahan juga menjadi sumber penting         for supporting future reinvestment and business
                             dalam mendukung reinvestasi dan pengembangan             development.
                             usaha di masa mendatang.


                                         Kinerja Produk BAF 2025                                      BAF 2025 Product Performance

                             Sepanjang periode pelaporan, Perseroan dapat             Throughout the reporting period, the Company
                             menyampaikan pencapaian positif pada kinerja             reported positive performance across all of its business
                             seluruh segmen bisnis kami baik pada penyaluran          segments, including new financing disbursement by
                             pembiayaan baru berdasarkan produk pembiayaan,           financing product, financing disbursement by financing
2025 Sustainability Report




                             penyaluran     pembiayaan      berdasarkan  skema        scheme, and financing receivables by economic sector.
                             pembiayaan, dan piutang pembiayaan berdasarkan           Details of these achievements are presented in the
                             sektor ekonomi. Secara rinci masing-masing capaian       following table.
                             tersebut kami sajikan pada tabel berikut.


                             Pembiayaan Baru Berdasarkan Produk Pembiayaan
                             NEW FINANCING BY FINANCING PRODUCT

                             Dalam miliar rupiah, kecuali dinyatakan lain                                         In billion Rupiah, unless otherwise stated
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                                                   URAIAN                           2025                       2024                        2023
Laporan Keberlanjutan 2025




                                                 DESCRIPTION                 Unit          Rp           Unit           Rp           Unit          Rp
                              Pembiayaan sepeda motor baru Yamaha
                                                                             7,073          61.7         6,697          60.6         5,890          53.6
                              New Yamaha Motorcycle financing
                              Pembiayaan sepeda motor bekas
                                                                                254             2.2       314               2.8       415              3.7
                              Used motorcycle financing
                              BAF Dana Syariah
                                                                             3,478         30.4          3,398         30.8          3,078          28.0
                              Sharia Funds
                              Pembiayaan Gadget. Elektronik & Furniture
                                                                                110             1.0       143               1.3       268              2.4
                              Gadget. Electronic & Furniture Financing
   110
Page 111
                      URAIAN                           2025                      2024                        2023
                    DESCRIPTION                 Unit           Rp         Unit          Rp            Unit            Rp
 Pembiayaan Mesin pertanian
                                                      14            0.1         19           0.2            25             0.2
 Agriculture Machineries Financing
 Pembiayaan Mobil
                                                  529               4.6     471              4.3       1,294           11.8
 Car Financing
 Pembiayaan Lainnya
 (BAF AdiDana & BAF PraDana)
                                                      0.0           0.0          8           0.1            29             0.3
 Other Financing
 (BAF AdiDana & BAF PraDana)
 Jumlah
                                                11,459          100       11,050           100       10,994             100
 Total



Penyaluran Pembiayaan Baru Berdasarkan Skema Pembiayaan
NEW FINANCING DISBURSEMENT BY FINANCING SCHEME

                                    URAIAN                                 2025               2024                2023
                                  DESCRIPTION
 Pembiayaan skema konvensional
                                                                                68.9%              68.7%            71.5%
 Financing in Conventional Scheme
 Pembiayaan skema syariah
                                                                                31.1%              31.3%            28.5%
 Financing in Sharia Scheme
 Jumlah
                                                                                 100%              100.%              100%
 Total



Piutang Pembiayaan Berdasarkan Sektor Ekonomi
FINANCING RECEIVABLES BY ECONOMIC SECTOR

Dalam miliar rupiah, kecuali dinyatakan lain                                         In billion Rupiah, unless otherwise stated


                      URAIAN                           2025                      2024                        2023
                    DESCRIPTION                  Rp            %           Rp            %             Rp             %
 Industri Pengolahan
                                                 4,072          28.7       4,176          30.1         4,291           30.4
 Manufacturing Industry
 Perdagangan Besar dan Eceran, Reparasi,
 dan Perawatan Mobil dan Sepeda Motor
                                                 3,246          22.9       3,243          23.4         3,376           24.0
 Wholesale and Retail Trade, Repair and
 Maintenance of Cars and Motorcycles
 Pertanian, Kehutanan dan Perikanan
                                                 1,535          10.8       1,314             9.5       1,273               9.0
 Agriculture, Forestry and Fisheries
 Lainnya
                                                 5,336          37.6       5,134          37.0         5,154           36.6
 Others
                                                                                                                                   PT Bussan Auto Finance




 Jumlah
                                                14,189          100       13,867           100       14,094             100
 Total



Komposisi portofolio pembiayaan menunjukkan                 The composition of the financing portfolio
dominasi pembiayaan motor baru Yamaha, yang                 demonstrates the dominance of new Yamaha
mencerminkan kekuatan Perseroan pada segmen                 motorcycle financing, reflecting the Company’s
utama. Di sisi lain, pertumbuhan pada pembiayaan            strength in key segments. Meanwhile, growth in Sharia
syariah dan pembiayaan produktif menunjukkan                financing and productive financing demonstrates
upaya diversifikasi portofolio yang berkelanjutan.          ongoing portfolio diversification efforts.
                                                                                                                                  111
Page 112
                             TANGGUNG JAWAB PRODUK
                             DAN JASA KEUANGAN
                             RESPONSIBILITY ON FINANCIAL PRODUCTS AND SERVICES [POJK 6.c.3.f]
2025 Sustainability Report




                                      Dampak Produk dan Jasa                                                     Impact of Products and Services
                                      [GRI 3-3] [GRI 2-6] [SEOJK F.23] [SEOJK F.28] [POJK 6.c.3.f.3]             [GRI 3-3] [GRI 2-6] [SEOJK F.23] [SEOJK F.28] [POJK 6.c.3.f.3]


                             Sebagai perusahaan pembiayaan, produk dan layanan                         As a financing company, the Company’s products and
                             Perseroan memiliki pengaruh langsung terhadap                             services have a direct impact on people’s lives and
                             kehidupan dan kesejahteraan finansial masyarakat.                         financial well-being. Access to the financing enables the
|




                             Akses pembiayaan memungkinkan konsumen untuk                              consumers to purchase vehicles and other productive
                             memiliki kendaraan maupun kebutuhan produktif                             needs, thereby supporting mobility, increasing income,
Laporan Keberlanjutan 2025




                             lainnya, sehingga mendukung mobilitas, peningkatan                        and financial inclusion in various regions. This positive
                             pendapatan, dan inklusi keuangan di berbagai daerah.                      impact also extends to local economic growth through
                             Dampak positif ini juga meluas ke pertumbuhan                             job creation and MSMEs empowerment.
                             ekonomi lokal melalui penciptaan lapangan kerja serta
                             pemberdayaan pelaku UMKM.




   112
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Di sisi lain, Perseroan menyadari adanya potensi        On the other hand, the Company recognizes negative
dampak negatif yang dapat muncul, seperti risiko        impacts potential, such as the risk of non-performing
kredit bermasalah, penggunaan kendaraan bermotor        loans, the use of motorized vehicles that can increase
yang dapat meningkatkan emisi, serta risiko             emissions, and the risk of misuse of consumers’
penyalahgunaan data pribadi konsumen. Oleh karena       personal data. Therefore, the Company manages
itu, Perseroan mengelola dampak tersebut melalui        these impacts through a prudent business approach,
pendekatan bisnis yang prudent, penguatan literasi      strengthening financial literacy, and implementing
keuangan, dan tata kelola keamanan informasi yang       robust information security governance.
kuat.

Dengan pendekatan ini, Perseroan berupaya               With this approach, the Company strives to ensure
memastikan bahwa seluruh produk dan layanan             that all products and services offered not only provide
yang ditawarkan tidak hanya memberikan nilai            economic value but also align with sustainability
ekonomi, tetapi juga selaras dengan prinsip-prinsip     principles.
keberlanjutan.

Untuk menjawab kebutuhan masyarakat yang                To fulfil diverse needs of the community, the Company
beragam, Perseroan menawarkan portofolio produk         offers a product portfolio that includes:
yang meliputi:




 Pembiayaan           Pembiayaan      Pembiayaan        Pembiayaan          Pembiayaan           Pembiayaan
 sepeda motor         sepeda          mobil baru        elektronik &        BAF Dana             UMKM
 baru Yamaha          motor bekas     Financing for     furniture           Syariah              Financing for
 Financing for        berkualitas     new cars          Financing for       BAF Dana             MSMEs
 new Yamaha           Financing for                     electronics         Syariah
 motorcycles          quality used                      and furniture       Financing
                      motorcycles                       (BAF K1LAT)




Produk tersebut didistribusikan melalui 254 kantor      These products are distributed through 254 network
jaringan yang tersebar di seluruh Indonesia, didukung   offices throughout Indonesia, supported by the
oleh digitalisasi proses pembiayaan untuk memperluas    digitalization of the financing process to expand reach,
jangkauan, memperkuat inklusi keuangan, dan             strengthen financial inclusion, and ensure easy access
memastikan kemudahan akses bagi seluruh segmen          for all segments of society.
masyarakat.


Risiko dan Peluang terkait                              Risks and Opportunities Related to
Produk dan Jasa [IFRS S1.30 (a)]                        Products and Services [IFRS S1.30 (a)]

Dalam menyediakan produk dan layanan pembiayaan         In providing financing products and services to the
bagi masyarakat, Perseroan menghadapi dinamika          public, the Company faces continuously evolving
                                                                                                                    PT Bussan Auto Finance




pasar yang terus berkembang. Untuk itu, Perseroan       market dynamics. Therefore, the Company has
mengidentifikasi sejumlah risiko yang memerlukan        identified a number of risks that require careful
pengelolaan yang cermat. Salah satu risiko utama        management. One key risk is the potential decline
adalah potensi penurunan kemampuan bayar                in consumer repayment capacity due to changes in
konsumen akibat perubahan kondisi ekonomi               economic conditions or personal circumstances, which
atau situasi pribadi, yang dapat berdampak pada         could lead to an increase in non-performing loans.
peningkatan kredit bermasalah. Selain itu, pembiayaan   Furthermore, motor vehicle financing has the potential
kendaraan bermotor berpotensi menimbulkan dampak        to impact the environment through its contribution to
lingkungan melalui kontribusi terhadap emisi gas        greenhouse gas (GHG) emissions.
rumah kaca (GRK).
                                                                                                                   113
Page 114
                             Meski demikian, peluang strategis juga muncul                However, strategic opportunities also emerge in line
                             seiring dengan transformasi pasar dan kebutuhan              with market transformations and community needs.
                             masyarakat. Permintaan pembiayaan produktif,                 The demand for productive financing, particularly for
                             khususnya bagi pelaku UMKM, menjadi peluang                  MSMEs, presents an opportunity for the Company to
                             bagi Perseroan untuk berkontribusi pada pemerataan           contribute to economic equality across various regions.
                             ekonomi di berbagai wilayah. Tren transisi menuju            The transition to low-emission vehicles opens up new
                             kendaraan rendah emisi membuka peluang pasar baru            market opportunities that align with sustainability
                             yang sejalan dengan komitmen keberlanjutan. Di sisi          commitments. On the operational side, strengthening
                             operasional, penguatan teknologi digital mendorong           digital technology drives increased efficiency, broader
                             peningkatan efisiensi, akses layanan yang lebih luas,        service access, and a better customer experience.
                             serta pengalaman konsumen yang lebih baik.


                             Strategi dan Program                                         Sustainability Strategy
                             Berkelanjutan [IFRS S1.33 (a)]                               and Programs [IFRS S1.33 (a)]

                             Perseroan mendorong keberlanjutan bisnis melalui             The Company promotes business sustainability by
                             penyediaan solusi pembiayaan yang inklusif dan               providing inclusive and responsible financing solutions.
                             bertanggung jawab. Strategi ini diwujudkan dengan            This strategy is realized by strengthening public access
                             memperkuat akses masyarakat terhadap layanan                 to financing services relevant to their needs, including
                             pembiayaan yang relevan dengan kebutuhan mereka,             financing for productive sectors such as MSMEs and
                             termasuk pembiayaan sektor produktif seperti pelaku          Sharia-based services. The Company’s operational
                             UMKM dan layanan berbasis syariah. Keberadaan                network in various regions helps expand the reach of
                             jaringan operasional Perseroan di berbagai wilayah           financial services to communities not yet covered by
                             turut memperluas jangkauan layanan keuangan bagi             financial services institutions.
                             masyarakat yang belum terakomodasi oleh lembaga
                             jasa keuangan.

                             Perseroan juga berkontribusi terhadap agenda                 The Company also contributes to the environmental
                             keberlanjutan lingkungan dengan meningkatkan                 sustainability agenda by increasing financing support
                             dukungan pembiayaan untuk kendaraan rendah                   for low-emission vehicles, including electric and hybrid
                             emisi, termasuk kendaraan listrik dan hybrid. Selain         vehicles. Furthermore, its financial literacy program
                             itu, program literasi keuangan terus diperluas               continues to be expanded to support consumers in
                             untuk mendukung konsumen mengelola kewajiban                 wisely managing their financial obligations, thereby
                             keuangannya secara bijak, sehingga dapat menekan             reducing the risk of default and improving the quality
                             risiko gagal bayar serta meningkatkan kualitas               of the financing portfolio.
                             portofolio pembiayaan.

                             Pendekatan ini juga dirancang untuk menyeimbangkan           This approach is also designed to balance financing
                             antara pertumbuhan pembiayaan dan pengelolaan                growth and risk management, ensuring portfolio
2025 Sustainability Report




                             risiko, sehingga kualitas portofolio tetap terjaga seiring   quality remains consistent with business expansion.
                             dengan ekspansi bisnis.


                             Dampak Finansial Kini dan                                    Current and Anticipated
                             Diantisipasi [IFRS S1.34.(a-b)]                              Financial Impact [IFRS S1.34.(a-b)

                             Produk dan layanan Perseroan memberikan kontribusi           The Company’s products and services directly
                             langsung terhadap pertumbuhan pembiayaan dan                 contribute to financing growth and profitability.
|




                             profitabilitas. Pembiayaan kendaraan dan berbagai            Vehicle financing and various other financing products
                             produk pembiayaan lainnya menjadi sumber                     are the primary source of revenue, ensuring the
Laporan Keberlanjutan 2025




                             pendapatan utama yang menjaga keberlanjutan                  Company’s business sustainability over years.
                             bisnis Perseroan dari tahun ke tahun.

                             Seiring dengan hal tersebut, Perseroan secara konsisten      In line with this, the Company consistently implements
                             menerapkan pengelolaan risiko pembiayaan yang                prudent financing risk management to maintain
                             prudent untuk menjaga kualitas aset dan memitigasi           asset quality and mitigate potential losses. This is
                             potensi kerugian. Hal ini dilakukan melalui analisis         achieved through comprehensive creditworthiness
                             kelayakan kredit yang komprehensif, pemantauan               analysis, regular portfolio monitoring, and a structured
                             portofolio secara berkala, serta pendekatan penagihan        collection approach.
                             yang terstruktur.


   114
Page 115
Ke depan, potensi pertumbuhan dari peningkatan                Going forward, the potential growth from increased
permintaan pembiayaan kendaraan ramah lingkungan              demand for green vehicle financing and the productive
dan segmen pembiayaan produktif akan memberikan               financing segment will provide opportunities for
peluang dampak finansial positif bagi Perseroan,              positive financial impact for the Company, while
sekaligus memperkuat nilai keberlanjutan yang ingin           strengthening the sustainability values to
                                                                                                      ​​ be achieved.
diwujudkan.

Per Desember 2025, produk pembiayaan sepeda motor             As of December 2025, Yamaha motorcycle financing
Yamaha menjadi kontribusi terbesar dalam komposisi            products will constitute the largest contributor to the
pembiayaan Perseroan.                                         Company’s financing.


          Produk dan Layanan                                            Equal Products and
          yang Setara [SEOJK F.17] [POJK 6.c.1]                         Services [SEOJK F.17] [POJK 6.c.1]
Perseroan berkomitmen dan memastikan bahwa setiap             The Company is committed to ensuring that every
konsumen memiliki hak yang sama untuk memperoleh              consumer has equal rights to obtain financing services,
layanan pembiayaan, tanpa memandang perbedaan                 regardless of social background, gender, age, financial
latar belakang sosial, gender, usia, kemampuan                capacity, or physical condition. This principle of
finansial, maupun kondisi fisik tertentu. Prinsip             equality underpins the entire service delivery process,
kesetaraan ini menjadi landasan dalam seluruh proses          from the product information stage, through the
pemberian layanan, mulai dari tahap informasi produk,         financing verification and approval process, to the
proses verifikasi dan persetujuan pembiayaan, hingga          settlement of consumer obligations.
penyelesaian kewajiban konsumen.

Dalam praktiknya, Perseroan menerapkan standar                In practice, the Company applies uniform standards in
yang seragam dalam menilai kelayakan pembiayaan,              assessing financing eligibility, which are based entirely
yang sepenuhnya didasarkan pada data dan prinsip              on data and prudent principles, thus avoiding the
kehati-hatian, sehingga jauh dari potensi diskriminatif       potential for discrimination due to subjective factors.
akibat faktor subjektif. Setiap konsumen diberikan            Every consumer is given equal opportunity to access
kesempatan yang sama untuk mengakses produk                   financing products that meet their needs, including
pembiayaan yang sesuai dengan kebutuhan, termasuk             sharia-compliant services and financing for MSMEs, as
layanan syariah dan pembiayaan bagi pelaku UMKM               part of its support for national financial inclusion.
sebagai bagian dari dukungan terhadap inklusi
keuangan nasional.

Untuk memastikan pelayanan yang adil, seluruh                 To ensure fair service, all customer service officers
petugas layanan konsumen memperoleh pelatihan                 receive training in service ethics, communication that
terkait etika pelayanan, komunikasi yang menghargai           respects diversity, and a thorough understanding of
keberagaman, serta pemahaman mendalam mengenai                consumer rights and obligations. Thus, the Company
hak dan kewajiban konsumen. Dengan demikian,                  ensures that all consumers are treated with respect
Perseroan menjamin bahwa seluruh konsumen                     and professionalism.
diperlakukan dengan penuh hormat dan profesional.

Pendekatan ini sejalan dengan komitmen Perseroan              This approach aligns with the Company’s commitment
dalam mendorong praktik keuangan yang inklusif dan            to promoting inclusive and non-discriminatory
non-diskriminatif.                                            financial practices.

Pada tahun 2025, seiring dengan diluncurkannya                In 2025, in line with the launching of Financial
Pedoman Akses Pelayanan Keuangan untuk Disabilitas            Services Access Guidelines for Empowered Persons
Berdaya (SETARA) oleh Otoritas Jasa Keuangan                  with Disabilities (SETARA) by the Financial Services
(OJK) sebagai upaya mendorong peningkatan inklusi             Authority (OJK) as an effort to encourage increased
                                                                                                                              PT Bussan Auto Finance




keuangan, khususnya bagi penyandang disabilitas,              financial inclusion, particularly for persons with
Perseroan mulai melakukan peninjauan dan asesmen              disabilities, the Company began conducting a
secara bertahap terhadap berbagai aspek layanan.              gradual review and assessment of various aspects
Asesmen tersebut mencakup aksesibilitas infrastruktur         of its services. This assessment included physical
fisik, aksesibilitas layanan digital, sensitivitas layanan,   infrastructure accessibility, digital service accessibility,
aksesibilitas dokumen, mekanisme penanganan                   service sensitivity, document accessibility, consumer
pengaduan konsumen, serta ketersediaan panduan                complaint handling mechanisms, and the availability
pendamping.                                                   of accompanying guidance.


                                                                                                                             115
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                             Self-assessment telah dilakukan pada tahun 2025,      A self-assessment was conducted in 2025, with results
                             dengan hasil yang menunjukkan bahwa masih             indicating that several areas still needed improvement.
                             terdapat sejumlah area yang perlu ditingkatkan.       The Company followed up by developing a gradual
                             Perseroan menindaklanjuti dengan menyusun rencana     improvement plan to ensure more inclusive, equitable,
                             perbaikan secara bertahap guna memastikan layanan     and accessible services for all levels of society.
                             yang lebih inklusif, setara, dan dapat diakses oleh
                             seluruh lapisan masyarakat.
2025 Sustainability Report




                                      Keamanan, Informasi, dan                               Security, Information, and
                                      Pemasaran Produk [GRI 417-1]                           Product Marketing [GRI 417-1]
                             Perseroan memastikan seluruh produk dan layanan       The Company ensures that all financing products
                             pembiayaan yang dikembangkan memenuhi prinsip         and services it develops comply with the principles
                             keamanan, kepatuhan, serta perlindungan konsumen.     of security, compliance, and consumer protection.
                             Sesuai dengan kebijakan internal Perseroan No.        In accordance with the Company’s internal policy
                             0056/AM-RMC/12/2025, setiap produk wajib melalui      No. 0056/AM-RMC/12/2025, each product must
|




                             proses penilaian risiko yang ketat oleh fungsi Risk   undergo a rigorous risk assessment process by the Risk
                             Management & Compliance sebelum diperkenalkan         Management & Compliance function before being
Laporan Keberlanjutan 2025




                             kepada publik, meliputi legalitas, manfaat dan        introduced to the public, covering legality, benefits and
                             risikonya bagi konsumen, serta pemenuhan seluruh      risks for consumers, and compliance with all regulatory
                             ketentuan regulator.                                  requirements.

                             Proses evaluasi komprehensif sebelum suatu produk     This comprehensive evaluation process before
                             dipasarkan ini meliputi penilaian kelayakan kredit    a product is marketed includes a prudent
                             yang dilakukan secara prudent, penyediaan informasi   creditworthiness assessment, the provision of
                             produk yang mudah dipahami termasuk hak dan           easy-to-understand product information, including
                             kewajiban konsumen, serta kejelasan mekanisme         consumer rights and obligations, and a clear
                             penanganan keluhan apabila diperlukan. Seluruh        complaint handling mechanism, if necessary. All


   116
Page 117
produk pembiayaan Perseroan juga dilengkapi dengan        of the Company’s financing products are also
dokumen perjanjian yang disusun secara detail dan         accompanied by detailed agreement documents that
mengikuti prinsip perlindungan konsumen yang              adhere to consumer protection principles established
ditetapkan regulator. Untuk produk dan layanan yang       by regulators. For products and services available
tersedia secara digital, Perseroan mengadopsi teknologi   digitally, the Company adopts state-of-the-art security
keamanan mutakhir guna menjaga integritas data dan        technology to maintain the integrity of consumer
transaksi konsumen sepanjang proses pembiayaan            data and transactions throughout the financing
berlangsung. [SEOJK F.27] [POJK 6.c.3.f.2]                process. [SEOJK F.27] [POJK 6.c.3.f.2]

Perseroan memberikan informasi produk yang lengkap,       The Company provides complete, accurate, and easy-
akurat, dan mudah dipahami kepada konsumen sejak          to-understand product information to consumers from
tahap awal pemasaran. Informasi yang disampaikan          the initial marketing stage. This information includes
mencakup skema pembiayaan, biaya-biaya terkait,           financing schemes, related fees, payment terms,
ketentuan pembayaran, serta hak dan kewajiban             and consumer rights and obligations. Information
konsumen. Penyampaian informasi dilakukan melalui         is disseminated through various channels, including
berbagai kanal seperti perjanjian pembiayaan,             financing agreements, brochures, the official website,
brosur, situs web resmi, media sosial, dan BAF Mobile.    social media, and BAF Mobile. Furthermore, marketing
Selain itu, tenaga pemasaran serta petugas layanan        staff and customer service representatives receive
konsumen dibekali pelatihan rutin untuk memastikan        regular training to ensure product explanations are
penjelasan produk diberikan secara jelas dan tidak        clear and not misleading.
menyesatkan.



Informasi Situs Web BAF
BAF WEBSITE INFORMATION




                   Produk dan penjelasannya                                  Simulasi perhitungan
                   secara terperinci                                         pembiayaan
                   Products and detailed                                     Financing calculation
                   explanations                                              simulation


                   Pengajuan
                                                                             Petunjuk untuk melakukan
                   pembiayaan online
                                                                             pembayaran dengan mudah
                   Online financing
                                                                             Instructions for easy payment
                   application

                                                                             Artikel mengenai keuangan,
                                                                             produk baru, dan informasi
                                                                                                                     PT Bussan Auto Finance




                   Nomor layanan BAF Care
                                                                             lainnya
                   BAF Care service number
                                                                             Articles on finance, new products,
                                                                             and other information




                                                                                                                    117
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                             Perseroan juga menghadirkan layanan konsumen                        The Company also provides responsive customer
                             yang responsif untuk memastikan konsumen                            service to ensure consumers receive the information
                             memperoleh informasi dan pendampingan yang                          and assistance they need throughout the financing
                             dibutuhkan sepanjang masa pembiayaan. Informasi                     period. Information regarding bills and payment
                             terkait tagihan serta pengingat pembayaran juga                     reminders is also provided periodically through various
                             disampaikan secara berkala melalui berbagai kanal                   communication channels, including SMS, email, and
                             komunikasi, termasuk SMS, email, dan aplikasi mobile,               mobile applications, so consumers can manage their
                             sehingga konsumen dapat mengelola kewajiban                         financing obligations in easier and timely manners.
                             pembiayaannya secara lebih mudah dan tepat waktu.

                             Dalam melakukan pemasaran, Perseroan menerapkan                     In marketing activities, the Company implements a
                             kebijakan komunikasi yang mengutamakan kejujuran,                   communication policy that prioritizes honesty, an
                             kode etik periklanan, dan peraturan yang berlaku.                   advertising code of ethics, and applicable regulations.
                             Seluruh materi promosi wajib melalui proses verifikasi              All promotional materials are required to undergo an
                             internal untuk memastikan bahwa setiap klaim                        internal verification process to ensure that all claims
                             berdasarkan data yang dapat dipertanggungjawabkan                   are based on reliable data and do not create potential
                             dan tidak menciptakan potensi kesalahpahaman.                       misunderstandings. The Company regularly monitors
                             Perseroan secara berkala melakukan pemantauan                       the safety and quality of its financing products.
                             keamanan dan kualitas produk pembiayaan yang
                             telah beredar.

                             Pada tahun pelaporan, juga tidak terdapat insiden                   During the reporting year, there were no incidents
                             pelanggaran ketentuan pemasaran atau informasi                      of violations of marketing or product information
                             produk, insiden ketidakpatuhan terkait peraturan                    provisions, incidents of non-compliance with
                             di bidang sosial dan ekonomi, kesehatan dan                         social and economic policy, product and service
                             keselamatan produk dan jasa, serta penarikan atau                   health and safety regulations, or product recalls
                             penghentian produk karena alasan keamanan.                          or discontinuations due to safety concerns.
                             [GRI 416-2] [GRI 417-2] [GRI 417-3] [GRI 419-1] [SEOJK F.29] [FN-   [GRI 416-2] [GRI 417-2] [GRI 417-3] [GRI 419-1] [SEOJK F.29] [FN-
                             CF.270a.5] [POJK 6.c.3.f.4]                                         CF.270a.5] [POJK 6.c.3.f.4]



                                        Konsumen                                                            Consumers

                             Bagi Perseroan, konsumen adalah mitra utama dalam                   For the Company, consumers are key partners in
                             keberlanjutan pertumbuhan bisnis. Oleh karena                       sustainable business growth. Therefore, the Company
                             itu, Perseroan berkomitmen untuk menghadirkan                       is committed to providing a consistent, reliable, and
                             pengalaman layanan yang konsisten, tepercaya,                       value-added service experience at every stage of the
                             dan bernilai tambah di setiap tahap perjalanan                      consumer financing journey.
                             pembiayaan konsumen.
2025 Sustainability Report




                             Perseroan tidak hanya berfokus pada perluasan akuisisi              The Company focuses not only on expanding new
                             konsumen baru, tetapi juga memastikan bahwa                         customer acquisition but also on ensuring that existing
                             konsumen yang telah merasakan layanan Perseroan                     customers receive a satisfying experience, thus
                             mendapatkan pengalaman yang memuaskan                               encouraging loyalty and continued use. This effort is
                             sehingga mendorong loyalitas dan penggunaan                         realized through improving service quality, tailoring
                             layanan secara berkelanjutan. Upaya ini diwujudkan                  products to be more relevant to customer needs, and
                             melalui peningkatan kualitas layanan, penyesuaian                   providing easily accessible communication channels
                             produk yang lebih relevan dengan kebutuhan                          whenever needed.
                             masyarakat, serta penyediaan kanal komunikasi yang
|




                             mudah diakses kapan pun dibutuhkan.
Laporan Keberlanjutan 2025




                             Tingkat loyalitas konsumen juga tercermin dari                      The level of consumer loyalty is also reflected in the
                             peningkatan repeat order (RO), yang mencapai 35,9%                  increase in repeat orders (RO), which reached 35.9%
                             pada tahun 2025, meningkat dibandingkan 35,2%                       in 2025, up from 35.2% in 2024 and 32.3% in 2023.
                             pada tahun 2024 dan 32,3% pada tahun 2023.                          This increase demonstrates the Company’s success
                             Peningkatan ini menunjukkan keberhasilan Perseroan                  in maintaining service quality and building long-term
                             dalam menjaga kualitas layanan dan membangun                        relationships with consumers.
                             hubungan jangka panjang dengan konsumen.




   118
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                  URAIAN                          SATUAN            2025              2024              2023
                DESCRIPTION                        UNIT
 Jumlah Konsumen berdasarkan Kontrak          Orang
                                                                      822,232              828,225        860,153
 Total Consumers by Contract                  Person
 Repeat order                                 %                            35.9               35.2             32.3



          Keuangan Inklusif [GRI 3-3]                                Inclusive Financing [GRI 3-3]

Perseroan memandang keuangan inklusif sangat               The Company views inclusive finance as highly relevant
relevan karena berkaitan langsung dengan                   because it directly relates to the community’s ability
kemampuan masyarakat dalam memperoleh akses                to access fair, affordable financing services tailored to
layanan pembiayaan yang adil, terjangkau, dan sesuai       their financial needs. This positive impact contributes
dengan kebutuhan finansial mereka. Dampak positif          to local economic growth and strengthens consumers’
ini turut mendorong pertumbuhan ekonomi lokal dan          long-term financial resilience.
memperkuat ketahanan finansial konsumen pada
jangka panjang.

Namun demikian, Perseroan juga menyadari potensi           However, the Company is also aware of the potential
dampak negatif yang mungkin timbul, terutama jika          negative impacts, particularly if financing does not
pembiayaan tidak sejalan dengan kemampuan bayar            align with consumers’ repayment capacity and
konsumen dan dampak lingkungan dari kendaraan              the environmental impact of the vehicles financed.
yang dibiayai. Untuk itu, Perseroan menerapkan             Therefore, the Company implements responsible
prinsip pembiayaan yang bertanggung jawab.                 financing principles.


Risiko dan Peluang terkait                                 Risks and Opportunities Related to
Keuangan Inklusif [IFRS S1.30 (a)]                         Financial Inclusion [IFRS S1.30 (a)]

Upaya memperluas jangkauan inklusi keuangan di             Efforts to expand financial inclusion across Indonesia
seluruh Indonesia menghadirkan risiko dan peluang          present material risks and opportunities for the
material bagi Perseroan. Risiko utama yang dapat           Company. The primary risk that could arise is increased
muncul adalah meningkatnya eksposur terhadap               exposure to consumers with higher risk profiles,
konsumen dengan profil risiko lebih tinggi, terutama       particularly in regions with limited financial literacy.
di wilayah dengan literasi keuangan yang masih             Furthermore, expanding operations into new areas
terbatas. Selain itu, perluasan operasional ke daerah      could increase operational costs and pose challenges
baru juga dapat meningkatkan biaya operasional dan         to portfolio quality.
tantangan kualitas portofolio.

Di sisi lain, peluang yang dihasilkan sangat               On the other hand, the opportunities presented
besar, termasuk memperkuat posisi pasar melalui            are substantial, including strengthening market
peningkatan basis konsumen unbanked dan                    position by increasing the unbanked and underserved
underserved, memperluas akses pembiayaan produktif         consumer base, expanding access to productive
bagi pelaku UMKM, serta meningkatkan kepercayaan           financing for MSMEs, and enhancing public trust in the
publik terhadap Perseroan sebagai penyedia solusi          Company as a provider of inclusive financial solutions.
keuangan yang inklusif. Dengan manajemen risiko            With appropriate risk management, these business
yang tepat, peluang bisnis dan kontribusi keberlanjutan    opportunities and sustainability contributions provide
ini memberikan nilai tambah jangka panjang bagi            long-term added value for the Company and society.
Perseroan dan masyarakat.
                                                                                                                        PT Bussan Auto Finance




Strategi dan Program                                       Sustainable Strategy
Berkelanjutan [IFRS S1.33 (a)]                             and Programs [IFRS S1.33 (a)]

Untuk mengoptimalkan nilai dari keuangan inklusif,         To optimize the value of inclusive finance, the
Perseroan menerapkan strategi yang terintegrasi dan        Company implements an integrated and sustainable
berkelanjutan dalam memperluas akses pembiayaan di         strategy to expand access to financing across its
seluruh wilayah operasional. Perseroan meningkatkan        operational areas. The Company is increasing its
kehadiran layanan hingga daerah-daerah yang belum          service presence to underserved areas through the
terjangkau melalui perluasan kantor jaringan dan           expansion of its network of offices and collaboration
kolaborasi dengan mitra lokal.                             with local partners.
                                                                                                                       119
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                             Perseroan juga aktif       terlibat    dalam      kegiatan   The Company is also actively involved in community
                             masyarakat, seperti:                                         activities, such as:




                             1        BAF Festival dan BAF Flash Deals
                                      BAF FESTIVAL AND BAF FLASH DEALS

                             BAF Festival merupakan kegiatan pemasaran terpadu            The BAF Festival is an integrated marketing activity
                             yang menghadirkan beragam penawaran dan promo                that presents a variety of attractive offers and
                             menarik untuk seluruh lini produk pembiayaan                 promotions across the Company’s entire financing
                             Perseroan. Melalui kegiatan ini, masyarakat dapat            product line. Through this activity, the public can access
                             mengakses berbagai solusi pembiayaan yang                    various financing solutions, including new Yamaha
                             mencakup sepeda motor baru Yamaha, sepeda                    motorcycles, used motorcycles, BAF Dana Syariah,
                             motor bekas, BAF Dana Syariah, pembiayaan mobil,             car financing, electronics and furniture financing, and
                             pembiayaan elektronik dan furnitur, serta pembiayaan         MSME financing.
                             UMKM.




                             2        Perluasan Jaringan
                                      NETWORK EXPANSION

                             Sepanjang tahun 2025, Perseroan terus memperluas             In 2025, the Company will continue to expand
                             akses     layanan    keuangan     inklusif melalui           access to inclusive financial services by developing
                             pengembangan jaringan bisnis di berbagai wilayah.            its business network in various regions. This includes
                             Salah satunya dilakukan dengan membuka layanan               opening financing services in Singaraja, Sintang,
                             pembiayaan di Singaraja, Sintang, Barong Tongkok,            Barong Tongkok, East Lombok, Takalar, Bengkalis,
                             Lombok Timur, Takalar, Bengkalis, Mangkutana,                Mangkutana, Kotamobagu, Bahodopi, North Penajam
                             Kotamobagu, Bahodopi, Penajam Paser Utara, dan               Paser, and Yogyakarta. This effort is complemented by
                             Yogyakarta. Upaya ini dilengkapi dengan berbagai             various other inclusion initiatives designed to increase
                             inisiatif inklusi lainnya yang dirancang untuk               the affordability and public understanding of the
                             meningkatkan keterjangkauan dan pemahaman                    Company’s financing products and services.
                             masyarakat terhadap produk dan layanan pembiayaan
                             Perseroan.
2025 Sustainability Report




                                               Jumlah Perluasan
                                               Total of Expansions


                                               16
                                               Kantor Jaringan | Network Offices
|
Laporan Keberlanjutan 2025




                             3        BAF Mobile dan Situs Web
                                      BAF MOBILE AND WEBSITE

                             BAF Mobile berfungsi sebagai platform digital                BAF Mobile serves as a digital platform that makes
                             yang memudahkan konsumen dalam mengajukan                    it easy for consumers to apply for financing, obtain
                             pembiayaan, memperoleh informasi terkait produk,             product information, and enjoy various other services
                             serta menikmati berbagai layanan lainnya secara              quickly and easily. This application serves as the
                             praktis dan cepat. Aplikasi ini menjadi media                Company’s primary communication medium with
                             komunikasi utama Perseroan dengan publik untuk               the public, providing a more efficient and accessible
                             menghadirkan pengalaman layanan yang lebih efisien           service experience anytime and anywhere.
                             dan mudah diakses kapan pun dan di mana pun.
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                  Jumlah Booking                                          Booking BAF mobile
                  dari BAF Mobile                                         terhadap Total Booking
                  Number of Bookings                                      BAF mobile Bookings
                  from BAF Mobile                                         to Total Bookings


                  14,337
                  Unit | Units
                                                                          2.7%


4        Ragam Promosi
         VARIOUS PROMOTIONS

Perseroan    secara  berkelanjutan  menawarkan          The Company continuously offers various promotional
berbagai program promosi dan kegiatan pemasaran         programs and marketing activities to increase public
untuk meningkatkan minat masyarakat dalam               interest in utilizing available financing services.
memanfaatkan layanan pembiayaan yang tersedia.          Throughout 2025, a number of special offers will be
Sepanjang tahun 2025, sejumlah penawaran khusus         provided to consumers, including down payment
diberikan kepada konsumen, antara lain potongan         discounts, installment relief, more affordable down
uang muka, keringanan cicilan, uang muka lebih          payments, economical installment programs, and
terjangkau, program cicilan hemat, serta bunga          more competitive financing interest rates.
pembiayaan yang lebih kompetitif.


                  Jumlah Booking
                  dari Promosi
                  Number of Bookings
                  from Promotions


                  15,252
                  Unit | Units




4        Pembukaan BOOTH/EXPO
         BOOTH/EXPO OPENINGS

Sepanjang tahun 2025, Perseroan secara proaktif         Throughout 2025, the Company proactively provided
menghadirkan layanan inklusif melalui keikutsertaan     inclusive services by participating in various booths
dalam berbagai booth dan expo di berbagai wilayah       and expos across Indonesia. During Financial
Indonesia. Pada Bulan Inklusi Keuangan (BIK) yang       Inclusion Month (BIK) organized by the Financial
diselenggarakan OJK selama 1–31 Oktober 2025,           Services Authority (OJK) from October 1–31, 2025,
Perseroan turut berpartisipasi pada sejumlah kegiatan   the Company participated in several key activities,
utama, termasuk Multifinance Day yang diadakan          including Multifinance Day held by APPI in Manado
                                                                                                                 PT Bussan Auto Finance




APPI di Manado (10-12 Oktober 2025), serta Financial    (October 10–12, 2025), and the Financial Expo
Expo (FinExpo) di Surabaya (23-26 Oktober 2025).        (FinExpo) in Surabaya (October 23–26, 2025).

Melalui kegiatan tersebut, Perseroan memberikan
edukasi   keuangan,     memperkenalkan   produk         Through these activities, the Company provided
pembiayaan secara lebih dekat kepada masyarakat,        financial education, introduced financing products
dan mendorong peningkatan literasi serta inklusi        more closely to the public, and encouraged increased
keuangan di daerah yang lebih luas.                     financial literacy and inclusion in the wider region.



                                                                                                                121
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                                                      Jumlah Event                                                Jumlah Unit yang Disalurkan
                                                      Total of Events                                             Total Distributed Units


                                                      28
                                                      Acara | Events
                                                                                                                  15,252
                                                                                                                  Unit | Units




                             Dampak Finansial Kini dan Diantisipasi                      Current and Anticipated Financial Impact
                             [IFRS S1.34.(a-b)] [IFRS S1.35.(a-d)][IFRS S1.40.(a-b)]     [IFRS S1.34.(a-b)] [IFRS S1.35.(a-d)][IFRS S1.40.(a-b)]


                             Implementasi keuangan inklusif secara konsisten             The implementation of inclusive finance has
                             memberikan kontribusi positif terhadap kinerja              consistently contributed positively to the Company’s
                             keuangan Perseroan. Dengan menjangkau segmen                financial performance. By reaching a broader and
                             pasar yang lebih luas dan beragam, Perseroan                more diverse market segment, the Company gains
                             memperoleh peluang pertumbuhan pembiayaan                   opportunities for sustainable financing growth while
                             yang berkelanjutan sekaligus memperkuat ketahanan           strengthening its portfolio’s resilience to economic
                             portofolio terhadap dinamika ekonomi. Pada saat             dynamics. At the same time, the Company proactively
                             yang sama, Perseroan secara proaktif mengelola              manages credit risk to maintain control through
                             risiko kredit agar tetap terkendali melalui mitigasi        appropriate mitigation, ensuring that the economic
                             yang tepat, sehingga nilai ekonomi yang dihasilkan          value generated remains aligned with sustainability
                             tetap sejalan dengan prinsip keberlanjutan. Dampak          principles. The anticipated financial impact stems
                             finansial yang diantisipasi tidak hanya berasal dari        not only from the expansion of new customers but
                             ekspansi konsumen baru, tetapi juga dari loyalitas          also from the long-term loyalty of customers who
                             jangka panjang konsumen yang terus memanfaatkan             continue to utilize financing services in a healthy and
                             layanan pembiayaan secara sehat dan bertanggung             responsible manners.
                             jawab.


                                         Praktik Penjualan                                           Sales Practices
                             Perseroan berkomitmen menerapkan praktik penjualan          The Company is committed to implementing
                             yang bertanggung jawab melalui proses evaluasi              responsible sales practices through a transparent,
                             pembiayaan yang transparan, adil, dan berbasis              fair, and prudent financing evaluation process. Each
                             prinsip kehati-hatian. Setiap pengajuan pembiayaan          financing application is comprehensively analyzed
                             dianalisis secara komprehensif untuk memastikan             to ensure that the facilities provided align with each
2025 Sustainability Report




                             bahwa fasilitas yang diberikan sesuai dengan                customer’s repayment capacity and risk profile. This
                             kemampuan pembayaran serta profil risiko masing-            approach is designed to help customers manage their
                             masing konsumen. Pendekatan ini dirancang untuk             obligations healthily while maintaining quality of the
                             membantu konsumen mengelola kewajibannya secara             Company’s portfolio.
                             sehat sekaligus menjaga kualitas portofolio Perseroan.

                             Pada tahun 2025, tingkat persetujuan pembiayaan             In 2025, the approval rate for new financing was
                             baru tercatat sebesar 70,2%, mencerminkan                   recorded at 70.2%, reflecting a balance between
                             keseimbangan antara perluasan akses pembiayaan              expanding financing access and controlling credit
                             dan pengendalian risiko kredit. Tingkat persetujuan         risk. This approval rate reflects the balance between
|




                             ini mencerminkan keseimbangan antara ekspansi               financing expansion and the application of prudent
Laporan Keberlanjutan 2025




                             pembiayaan dan penerapan prinsip kehati-hatian              principles in maintaining portfolio quality.
                             dalam menjaga kualitas portofolio.

                             Hingga tahun 2025, Perseroan telah melayani lebih           By 2025, the Company had served more than 11 million
                             dari 11 juta kontrak pembiayaan secara kumulatif,           financing contracts cumulatively, with more than
                             dengan lebih dari 820.000 kontrak aktif yang masih          820,000 active contracts still outstanding at the end
                             berjalan pada akhir Desember 2025. Seluruh kontrak          of December 2025. All active contracts are carefully
                             aktif dikelola secara cermat melalui pemantauan risiko      managed through risk monitoring and mentoring to
                             dan pendampingan guna menjaga kesinambungan                 maintain the continuity of financing relationships
                             hubungan pembiayaan dengan konsumen. [FN-CF.230a.2]         with customers. [FN-CF.230a.2] [FN-CF.270a.2] [FN-CF.270a.3]
                             [FN-CF.270a.2] [FN-CF.270a.3] [FN-CF.000.A] [FN-CF.000.B]   [FN-CF.000.A] [FN-CF.000.B]


   122
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Untuk memastikan kesesuaian kebutuhan konsumen          To ensure that consumer needs match their financial
dengan kapasitas finansialnya, Perseroan menyediakan    capacity, the Company offers a variety of flexible
variasi tenor pembiayaan yang fleksibel, antara lain:   financing terms, including:




 Motor Baru         Motor Bekas       Mobil Baru        Elektronik &        BAF Dana           UMKM
 Yamaha             Berkualitas       New Cars          Furniture           Syariah            MSMEs
 New Yamaha         Quality Used                        Electronics         BAF Sharia
 Motorcycles        Motorcycles                         & Furniture         Fund



 29                 30                58                10                  18                 31
 Bulan / Months     Bulan / Months    Bulan / Months    Bulan / Months      Bulan / Months     Bulan / Months




Pada 2025, rata-rata tenor pembiayaan mencapai          By 2025, the average financing term will reach 25
25 bulan, mencerminkan penyesuaian terhadap             months, reflecting adjustments to the characteristics
karakteristik berbagai jenis produk serta preferensi    of various product types and consumer preferences
konsumen di seluruh Indonesia. [FN-CF.230a.3]           throughout Indonesia. [FN-CF.230a.3]


         Kerugian Akibat Penipuan                                Losses Due to Fraud

Perseroan senantiasa menjaga keamanan transaksi         The Company consistently maintains the security of
pembiayaan melalui penerapan sistem pengendalian        financing transactions through the implementation
risiko dan verifikasi yang ketat. Selama tahun          of a strict risk control and verification system. During
pelaporan 2025, tidak terdapat kerugian yang timbul     the 2025 reporting year, there were no losses resulting
akibat praktik penipuan, baik yang terkait dengan       from fraud practices, whether related to card-not-
transaksi tanpa kartu (Card Not Present), penggunaan    present transactions, unauthorized card use, or other
kartu secara tidak sah, maupun bentuk penipuan          forms of fraud. [FN-CF.230a.2]
lainnya. [FN-CF.230a.2]

Pencapaian ini mencerminkan efektivitas upaya           This achievement reflects the effectiveness of the
pencegahan fraud yang dijalankan Perseroan, termasuk    Company’s fraud prevention efforts, including real-
pemantauan transaksi secara real-time, peningkatan      time transaction monitoring, increased internal
kewaspadaan internal, serta penerapan teknologi         vigilance, and the implementation of continuously
keamanan yang terus diperbarui untuk melindungi         updated security technology to protect consumers and
konsumen dan menjaga integritas operasional.            maintain operational integrity.


         Proporsi Pengeluaran untuk                              Proportion of Spending on
         Pemasok Lokal [GRI 204-1]                               Local Suppliers [GRI 204-1]
                                                                                                                    PT Bussan Auto Finance




Perseroan      berkomitmen    untuk     memperkuat      The Company is committed to strengthening its
kontribusinya terhadap perekonomian nasional            contribution to the national economy by utilizing local
melalui pemanfaatan pemasok lokal dalam rantai          suppliers in its supply chain. By prioritizing business
pasok perusahaan. Dengan mengutamakan mitra             partners domiciled in Indonesia, the Company not
usaha yang berdomisili di Indonesia, Perseroan tidak    only supports the growth of domestic businesses but
hanya mendukung pertumbuhan pelaku usaha dalam          also helps reduce the carbon footprint of its logistics
negeri, tetapi juga turut menekan jejak karbon dari     processes by reducing the need for long-distance
proses logistik melalui pengurangan kebutuhan           transportation.
transportasi jarak jauh.


                                                                                                                   123
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                             Sepanjang tahun pelaporan, mayoritas kebutuhan         Throughout the reporting year, the majority of the
                             pengadaan Perseroan dipenuhi oleh pemasok lokal,       Company’s procurement needs were fulfilled by local
                             persentase anggaran pengadaan yang dipenuhi oleh       suppliers, with 99.5% of the procurement budget
                             pemasok lokal mencapai 99,5% yang mencerminkan         covered by local suppliers, reflecting its ongoing
                             komitmen     berkelanjutan     dalam     membangun     commitment to building an inclusive, efficient, and
                             rantai pasok yang inklusif, efisien, dan lebih ramah   more environmentally friendly supply chain.
                             lingkungan.
2025 Sustainability Report
|
Laporan Keberlanjutan 2025




   124
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KOMITMEN BAF UNTUK
PEMBANGUNAN NASIONAL
BAF’S COMMITMENT TOWARDS NATIONAL DEVELOPMENT



         Pendekatan                                                   Tax
         terhadap Pajak [GRI 207-1]                                   Approach [GRI 207-1]
Perseroan memandang pajak sebagai elemen                    The Company defines taxes as a fundamental
fundamental dalam mendukung pembangunan                     element in supporting national development and
nasional dan peningkatan kesejahteraan masyarakat           improving welfare of Indonesian people. Responsible
Indonesia. Kontribusi pajak yang dikelola secara            tax management does not only support financing of
bertanggung jawab tidak hanya mendukung                     various government programs but also play a role in
pembiayaan berbagai program pemerintah, tetapi              strengthening economic stability, providing public
juga berperan dalam memperkuat stabilitas ekonomi,          infrastructure, and improving quality of social services
penyediaan infrastruktur publik, serta peningkatan          such as education and healthcare. Therefore, the
kualitas layanan sosial seperti pendidikan dan              Company complies to the principle that tax compliance
kesehatan. Atas dasar itu, Perseroan memegang prinsip       becomes an integrated part of ethical and sustainable
bahwa kepatuhan pajak merupakan bagian integral             business practices.
dari praktik bisnis yang beretika dan berkelanjutan.

Strategi perpajakan Perseroan mengutamakan                  The Company’s tax strategy prioritizes full compliance
kepatuhan penuh terhadap seluruh peraturan                  with all Indonesian tax regulations. The Company does
perpajakan Indonesia. Perseroan tidak menggunakan           not engage in aggressive schemes, tax avoidance, or
skema agresif, penghindaran pajak, atau praktik yang        practices that may potentially create compliance risks.
berpotensi menimbulkan risiko kepatuhan. Tanggung           Ultimate responsibility for tax management rests with
jawab tertinggi dalam pengelolaan perpajakan                the Chief Financial Officer (CFO), who also serves as
berada pada Chief Financial Officer (CFO) yang juga         Vice President Director. Furthermore, implementation
menjabat sebagai Wakil Presiden Direktur. Selain itu,       of tax operations is managed by Tax Department,
pelaksanaan operasional perpajakan dikelola oleh            which comprises 10 employees.
Departemen Perpajakan yang beranggotakan 10
karyawan.


         Tata Kelola, Kontrol, dan                                    Tax Governance,
         Risiko Pajak [GRI 207-2]                                     Control, and Risk [GRI 207-2]
Perseroan menerapkan tata kelola perpajakan yang            The Company implements robust and structured tax
kuat dan terstruktur untuk memastikan seluruh aktivitas     governance to ensure all tax activities are carried
perpajakan dijalankan secara akurat, transparan, dan        out accurately, transparently, and in compliance with
sesuai dengan peraturan yang berlaku. Pengawasan            prevailing regulations. Oversight of tax aspects falls
terhadap aspek perpajakan berada di bawah tanggung          under the responsibility of the Chief Financial Officer
jawab CFO. CFO memiliki peran untuk:                        (CFO). The CFO’s role is to:
                                                                                                                        PT Bussan Auto Finance




  Menyetujui strategi dan kebijakan     Melakukan tinjauan berkala atas        Memastikan setiap keputusan
  perpajakan Perseroan.                 kepatuhan dan risiko perpajakan,       perpajakan selaras dengan
  Approve the Company’s tax strategy    terutama pada periode                  tata kelola dan strategi bisnis
  and policies.                         pembayaran pajak.                      perusahaan.
                                        Conduct regular reviews of tax         Ensure that every tax decision aligns
                                        compliance and risks, particularly     with the company’s governance and
                                        during tax payment periods.            business strategy.




  1                                     2                                      3
                                                                                                                       125
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                             Sedangkan, Departemen Perpajakan menjalankan               Meanwhile, the Taxation Department carries out
                             fungsi teknis perpajakan sesuai standar operasional        technical tax functions in accordance with established
                             yang baku, mencakup rekonsiliasi pajak, review             standard operating procedures, including tax
                             dokumen, verifikasi data, serta dokumentasi                reconciliation, document review, data verification, and
                             pendukung lainnya.                                         other supporting documentation.

                             Untuk memastikan seluruh tim memahami pendekatan           To ensure the entire team understands the tax
                             dan kebijakan perpajakan dengan baik, Perseroan            approach and policies, the Company consistently
                             secara konsisten menyelenggarakan sosialisasi dan          conducts outreach and training for employees involved
                             pelatihan kepada karyawan yang terlibat dalam              in the tax process. This program serves as a means
                             proses pajak. Program ini menjadi sarana pembaruan         of updating information, especially when significant
                             informasi, terutama saat terjadi perubahan regulasi        changes occur in tax regulations. During 2025, the
                             perpajakan yang signifikan. Selama tahun 2025,             Company held two educational sessions related to
                             Perseroan melaksanakan 2 kali sesi edukasi terkait         Individual Annual Tax Returns and Corporate Annual
                             SPT Tahunan Orang Pribadi dan SPT Tahunan Badan.           Tax Returns. This training strengthened internal
                             Pelatihan ini memperkuat kompetensi internal serta         competencies and supported tax risk mitigation.
                             mendukung mitigasi risiko perpajakan.

                             Perseroan menerapkan pendekatan sistematis dalam           The Company implements a systematic approach to
                             mengidentifikasi, menilai, dan memitigasi risiko           identifying, assessing, and mitigating tax risks. Risks
                             perpajakan. Risiko yang berpotensi menimbulkan             with potential financial and reputational impacts
                             dampak finansial maupun reputasi dipantau                  are regularly monitored through cross-functional
                             secara berkala melalui koordinasi lintas fungsi serta      coordination and the application of conservative
                             penerapan interpretasi regulasi yang konservatif.          regulatory interpretations. To maintain integrity and
                             Dalam menjaga integritas dan transparansi, Perseroan       transparency, the Company conducts regular tax
                             melakukan evaluasi kepatuhan pajak secara rutin.           compliance evaluations. Furthermore, a whistleblowing
                             Selain itu, whistleblowing system disediakan sebagai       system is provided as a means for employees and
                             sarana bagi karyawan maupun pemangku kepentingan           external stakeholders to report suspected tax violations
                             eksternal untuk melaporkan dugaan pelanggaran atau         or unethical practices. This system guarantees the
                             praktik perpajakan yang tidak sesuai etika. Sistem         confidentiality of the whistleblower’s identity and
                             ini menjamin kerahasiaan identitas pelapor dan             ensures that each report is followed up objectively and
                             memastikan bahwa setiap laporan ditindaklanjuti            professionally.
                             dengan objektif dan profesional.


                                      Pendekatan dengan                                          Stakeholder
                                      Pemangku Kepentingan [GRI 207-3]                           Approach [GRI 207-3]
                             Perseroan      mengedepankan       keterbukaan     dan     The Company prioritizes transparency and collaboration
2025 Sustainability Report




                             kolaborasi dalam membangun hubungan dengan                 in building relationships with stakeholders related to
                             pemangku kepentingan terkait aspek perpajakan.             taxation. In fulfilling its tax obligations, the Company
                             Dalam menjalankan kewajiban pajak, Perseroan               is committed to maintaining constructive, transparent
                             berkomitmen untuk menjaga komunikasi yang                  communication, and adherence to prevailing
                             konstruktif, transparan, serta berbasis pada kepatuhan     regulations.
                             terhadap regulasi yang berlaku.

                             Perseroan menjalin hubungan kerja yang profesional         The Company maintains professional working
                             dengan otoritas perpajakan melalui komunikasi              relationship with the tax authorities through open and
                             yang terbuka dan responsif. Interaksi dilakukan            responsive communication. Interactions are conducted
|




                             secara berkala dalam bentuk penyampaian laporan,           regularly in the form of submitting reports, clarifying
Laporan Keberlanjutan 2025




                             klarifikasi regulasi, konsultasi teknis, serta pemenuhan   regulations, providing technical consultations, and
                             permintaan data sesuai ketentuan. Pendekatan ini           fulfilling data requests as required. This approach
                             memastikan seluruh kewajiban perpajakan dapat              ensures that all tax obligations are met accurately
                             dipenuhi secara akurat sekaligus menciptakan               while creating regulatory clarity for the Company in
                             kejelasan regulasi bagi Perseroan dalam menjalankan        implementing compliant and responsible tax practices.
                             praktik perpajakan yang patuh dan bertanggung
                             jawab.




   126
Page 127
Sebagai bagian dari transparansi tata kelola,            As part of its transparent governance, the Company
Perseroan menyediakan informasi mengenai posisi,         provides information on its tax position, strategy,
strategi, dan kepatuhan perpajakan melalui berbagai      and compliance through various reporting channels,
saluran pelaporan, termasuk laporan tahunan, laporan     including the annual report, sustainability report,
keberlanjutan, dan forum komunikasi korporasi            and other corporate communication forums. This
lainnya. Penyampaian informasi ini dilakukan secara      information is conveyed clearly and comprehensively
jelas dan komprehensif untuk memastikan bahwa            to ensure that shareholders and other stakeholders
pemegang saham dan pemangku kepentingan lainnya          obtain an adequate understanding of the Company’s
memperoleh pemahaman yang memadai mengenai               tax management.
pengelolaan pajak Perseroan.

Dalam menghadapi perubahan regulasi dan isu              In addressing regulatory changes and complex
perpajakan yang kompleks, Perseroan berpartisipasi       tax issues, the Company actively participates in
aktif dalam proses konsultasi dengan otoritas            consultations with tax authorities and industry
pajak maupun asosiasi industri untuk memperoleh          associations to obtain appropriate guidance. This
panduan yang tepat. Pendekatan ini membantu              approach helps the Company implement accurate
Perseroan menerapkan interpretasi regulasi yang          regulatory interpretations, minimize the risk of non-
akurat, meminimalkan risiko ketidakpatuhan, serta        compliance, and increase certainty in tax-related
meningkatkan    kepastian    dalam    pengambilan        decision-making.
keputusan yang terkait dengan perpajakan.


         Laporan Negara [GRI 207-4]                                Country Report [GRI 207-4]
Perseroan menjalankan seluruh kegiatan operasional       The Company conducts all of operational and
dan komersialnya secara eksklusif di wilayah Republik    commercial activities exclusively within Republic of
Indonesia. Dengan cakupan operasi yang terfokus          Indonesia. With its operations focused on a single
pada satu yurisdiksi, seluruh kewajiban perpajakan       jurisdiction, all of the Company’s tax obligations,
Perseroan, termasuk pelaporan, pembayaran, dan           including tax reporting, payments, and reconciliation,
rekonsiliasi pajak dilaksanakan sepenuhnya di            are fully carried out in Indonesia in accordance with
Indonesia sesuai dengan ketentuan perundang-             prevailing tax laws.
undangan perpajakan yang berlaku.

Sebagai bentuk transparansi dan akuntabilitas,           As a means of transparency and accountability, the
Perseroan menyajikan informasi terkait kontribusi        Company clearly presents information regarding its
pajak secara jelas dalam Laporan Keuangan                tax contributions in its Annual Financial Report. Further
Tahunan. Informasi lainnya terkait perpajakan            information related to taxation can be found on note
dapat dilihat pada catatan 15 halaman 49 dalam           15 page 49 of the BAF Audited Financial Report 2025.
Laporan Keuangan Tahunan yang Diaudit tahun              This presentation ensures that stakeholders obtain an
2025. Penyajian ini memastikan bahwa pemangku            accurate picture of the Company’s fiscal contributions
kepentingan memperoleh gambaran yang akurat              to the state.
mengenai kontribusi fiskal Perseroan kepada negara.


         Bantuan Pemerintah [GRI 201-4]                            Government Assistance [GRI 201-4]

Pada tahun pelaporan 2025, Perseroan tidak               In reporting year 2025, the Company did not receive
menerima bantuan keuangan, subsidi, insentif khusus,     any financial assistance, subsidies, special incentives,
pembebasan pajak, maupun bentuk dukungan lainnya         tax exemptions, or other forms of support from the
dari pemerintah pusat maupun pemerintah daerah.          central or regional governments. All of the Company’s
Seluruh kegiatan operasional dan pengembangan            operational and business development activities were
usaha Perseroan dijalankan secara mandiri melalui        carried out independently through internal financial
                                                                                                                      PT Bussan Auto Finance




pengelolaan keuangan internal dan akses pendanaan        management and access to funding in accordance
yang sesuai dengan mekanisme pasar.                      with market mechanisms.

Kemandirian ini mencerminkan komitmen Perseroan          This     independency      reflects the     Company’s
terhadap praktik usaha yang transparan, akuntabel,       commitment to transparent and accountable business
serta bebas dari ketergantungan pada dukungan fiskal     practices, free from dependence on government
pemerintah. Dengan demikian, Perseroan memastikan        fiscal support. Thus, the Company ensures that its
bahwa pencapaian kinerja dan pertumbuhan bisnis          performance and business growth are fully based on
sepenuhnya didasarkan pada kemampuan operasional         operational capabilities and corporate strategy, while
dan strategi perusahaan, sekaligus tetap mematuhi        remaining in compliance with all applicable regulations
seluruh regulasi yang berlaku di sektor jasa keuangan.   in the financial services sector.                           127
Page 128
                             LAYANAN KONSUMEN
                             CUSTOMER CARE
2025 Sustainability Report




                             Perseroan menempatkan layanan konsumen sebagai           The Company places customer service as a key
                             fondasi utama dalam membangun kepercayaan                foundation in building trust and strengthening long-
                             dan memperkuat hubungan jangka panjang dengan            term relationships with all stakeholders. As a financing
                             seluruh pemangku kepentingan. Sebagai perusahaan         company focused on customer needs, the Company
                             pembiayaan yang berorientasi pada kebutuhan              ensures that every customer receives professional,
                             masyarakat, Perseroan memastikan setiap konsumen         responsive, and high-integrity service from the initial
                             mendapatkan layanan yang profesional, responsif, dan     financing application stage through to the settlement
                             berintegritas sejak tahap awal pengajuan pembiayaan      of obligations.
                             hingga penyelesaian kewajiban.
|
Laporan Keberlanjutan 2025




                             Layanan konsumen juga merupakan aspek material           Customer service is also a material aspect closely
                             yang berkaitan erat dengan risiko reputasi, risiko       related to reputational risk, operational risk, and
                             operasional, serta keberlanjutan kinerja keuangan        the sustainability of the Company’s financial
                             Perseroan. Kualitas layanan yang konsisten               performance. Consistent service quality contributes to
                             berkontribusi terhadap peningkatan kepuasan,             increased customer satisfaction, loyalty, and retention,
                             loyalitas, dan retensi pelanggan, sekaligus memitigasi   while mitigating potential complaints and the risk of
                             potensi keluhan dan risiko ketidakpatuhan terhadap       regulatory non-compliance.
                             regulasi.




   128
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Kebijakan layanan konsumen dirancang untuk               Customer service policies are designed to provide
memberikan pengalaman yang konsisten dan                 consistent and high-quality experience across all
berkualitas di seluruh titik layanan. Perseroan juga     service points. The Company also regularly monitors
secara berkala memantau kualitas pelayanan               service quality through the Customer Satisfaction
melalui Customer Satisfaction Index (CSI), yang          Index (CSI), which serves as a key indicator of the
menjadi indikator utama efektivitas pendekatan           effectiveness of the Company’s service approach and
layanan Perseroan, serta sebagai dasar perbaikan         serves as a basis for continuous improvement.
berkelanjutan.




                        Pelayanan yang Ramah
                        Friendly Service

                        Perseroan     memastikan        setiap     The Company ensures that every
                        konsumen menerima layanan yang             customer receives fast, responsive, and
                        cepat, responsif, dan ramah. Tim           friendly service. The customer service
                        layanan konsumen dilatih secara            team is professionally trained to provide
                        profesional untuk memberikan solusi        appropriate solutions through various
                        yang tepat melalui berbagai kanal, baik    channels, both offline and digital.
                        offline maupun digital.

  1
                        Transparansi Informasi
                        Information Transparency

                        Perseroan memastikan seluruh informasi     The Company ensures that all product
                        produk dan pembiayaan disampaikan          and financing information is conveyed
                        secara jelas dan transparan, termasuk      clearly and transparently, including
                        syarat, suku bunga, biaya, serta hak dan   terms, interest rates, fees, and consumer
                        kewajiban konsumen sesuai ketentuan        rights and obligations in accordance
                        yang berlaku.                              with the prevailing regulations.

  2
                        Kemudahan Akses dan Respons Cepat
                        Easy Access and Fast Response

                        Perseroan     menyediakan     berbagai     The     Company       provides    various
                        saluran komunikasi, BAF Care, aplikasi     communication channels, including
                        mobile, email, dan media sosial untuk      BAF Care, a mobile application, email,
                        memudahkan        konsumen.     Setiap     and social media, to facilitate customer
                        pertanyaan dan keluhan ditangani           assistance. All questions and complaints
                        secara profesional dan tepat waktu.        are handled professionally and on time.

  3
                        Perlindungan Data Pribadi
                        Personal Data Protection

                        Perseroan menjaga kerahasiaan dan          The Company maintains confidentiality
                                                                                                                PT Bussan Auto Finance




                        keamanan data pribadi konsumen,            and security of customer personal
                        serta memprosesnya sesuai peraturan        data and processes it in accordance
                        dan hanya untuk tujuan yang telah          with regulations and only for approved
                        disetujui.                                 purposes.

  4


                                                                                                               129
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                                                       Peningkatan yang Berkesinambungan
                                                       Continuous Improvement

                                                       Perseroan rutin melakukan survei            The Company regularly conducts
                                                       kepuasan,     menerima    masukan           satisfaction surveys, receives customer
                                                       konsumen,     serta   meningkatkan          feedback, and improves the competency
                                                       kompetensi tim layanan melalui              of its service team through training and
                                                       pelatihan dan pemanfaatan teknologi         the use of sophisticated technology.
                                                       terbaru.

                               5
                                      Digitalisasi [GRI 3-3]                                      Digitalization [GRI 3-3]
                             Digitalisasi merupakan salah satu pilar strategis          Digitalization is one of the Company’s strategic pillars
                             Perseroan dalam meningkatkan kualitas layanan,             in improving service quality, operational efficiency, and
                             efisiensi operasional, dan perluasan akses pembiayaan.     expanding access to financing. Digital transformation
                             Transformasi digital memungkinkan Perseroan                enables the Company to provide faster, easier, and
                             menghadirkan layanan yang lebih cepat, mudah,              more secure services, while addressing changing
                             dan aman, sekaligus menjawab perubahan perilaku            consumer behavior, which increasingly relies on digital
                             konsumen yang semakin mengandalkan kanal digital.          channels.

                             Selain memberikan manfaat operasional, digitalisasi        In addition to providing operational benefits,
                             juga berkontribusi terhadap aspek keberlanjutan,           digitalization also contributes to sustainability,
                             antara lain melalui pengurangan penggunaan kertas          including through reduced paper use and physical
                             dan mobilitas fisik, yang berdampak pada penurunan         mobility, which in turn reduces the carbon footprint.
                             jejak karbon. Di sisi lain, digitalisasi turut mendorong   Furthermore, digitalization also promotes financial
                             inklusi keuangan dengan memperluas jangkauan               inclusion by expanding service reach to areas that
                             layanan ke wilayah yang sebelumnya memiliki                previously had limited access to financing.
                             keterbatasan akses terhadap pembiayaan.

                             Perseroan menerapkan pendekatan komprehensif               The Company implements a comprehensive approach
                             dalam transformasi digital, yang mencakup penguatan        to digital transformation, which includes strengthening
                             infrastruktur teknologi, pengembangan fitur berbasis       its technology infrastructure, developing features based
                             kebutuhan konsumen, pengendalian keamanan                  on consumer needs, controlling information security
                             informasi sesuai regulasi, serta evaluasi berkelanjutan    in accordance with regulations, and continuously
                             terhadap efektivitas sistem yang diterapkan.               evaluating the effectiveness of its systems.
2025 Sustainability Report




                             Risiko dan Peluang Terkait                                 Risks and Opportunities Related
                             Digitalisasi [IFRS S1.30(a)]                               to Digitalization [IFRS S1.30(a)]

                             Percepatan digitalisasi menghadirkan risiko dan            The acceleration of digitalization presents significant
                             peluang yang signifikan bagi Perseroan. Dari sisi          risks and opportunities for the Company. In terms of
                             risiko, potensi ancaman siber, kebocoran data, dan         risk, potential cyber threats, data breaches, and system
                             gangguan sistem menjadi fokus utama pengelolaan.           disruptions are a key management focus. Reliance
                             Ketergantungan pada infrastruktur digital juga             on digital infrastructure also requires the Company
|




                             menuntut kesiapan Perseroan dalam memastikan               to be prepared to ensure system reliability, network
Laporan Keberlanjutan 2025




                             keandalan sistem, kapasitas jaringan, dan kontrol          capacity, and stringent information security controls.
                             keamanan informasi yang ketat. Selain itu, perubahan       Furthermore, changes in consumer behavior toward
                             perilaku konsumen menuju layanan digital dapat             digital services can pose a risk of service inconsistencies
                             menimbulkan risiko ketidaksesuaian layanan apabila         if feature enhancements are not implemented
                             peningkatan fitur tidak dilakukan secara berkelanjutan.    continuously.




   130
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Di sisi lain, digitalisasi membuka peluang strategis       On the other hand, digitalization opens up strategic
dalam       meningkatkan      efisiensi  operasional,      opportunities to improve operational efficiency,
mempercepat proses pembiayaan, serta memperluas            accelerate the financing process, and expand market
jangkauan pasar. Pengembangan platform digital             reach. The development of digital platforms enables
memungkinkan Perseroan menjangkau konsumen                 the Company to reach a wider range of consumers,
secara lebih luas, termasuk di wilayah yang belum          including in areas not yet covered by physical networks,
terjangkau oleh jaringan fisik, sehingga mendukung         thus supporting sustainable business growth.
pertumbuhan bisnis yang berkelanjutan.


Strategi dan Program Digital                               Sustainable Digital Strategy and
Berkelanjutan [IFRS S1.33(a)]                              Programs [IFRS S1.33(a)]

Salah satu pilar utama strategi digital Perseroan          One of the key pillars of the Company’s digital strategy
adalah pengembangan Basket Financing (BAF K1LAT).          is the development of Basket Financing (BAF K1LAT).
Layanan ini memungkinkan konsumen memanfaatkan             This service allows consumers to utilize an integrated
batas kredit secara terpadu untuk berbagai jenis           credit limit for various types of financing in a single
pembiayaan dalam satu transaksi. Melalui integrasi         transaction. Through direct integration with sales
langsung dengan platform digital mitra penjualan, BAF      partners’ digital platforms, BAF K1LAT accelerates
K1LAT mempercepat proses pengajuan, meningkatkan           the application process, improves the accuracy of
akurasi penilaian risiko, serta menciptakan pengalaman     risk assessments, and creates a simpler and more
transaksi yang lebih sederhana dan terintegrasi.           integrated transaction experience.

Penguatan digital juga dilakukan melalui peningkatan       Digital strengthening is also carried out through
fitur dan kapabilitas BAF Mobile, termasuk layanan         enhancements to the features and capabilities of BAF
pengajuan pembiayaan online, akses informasi               Mobile, including online financing application services,
tagihan secara real-time, fitur Help Center, Live Chat,    real-time billing information access, a Help Center
hingga layanan Syariah Digitalization (DASYAT).            feature, Live Chat, and Sharia Digitalization (DASYAT)
Dengan platform yang tersedia 24 jam, konsumen             services. With a 24/7 platform, consumers can access
dapat mengakses layanan penting kapan saja dan             essential services anytime and anywhere, enhancing
di mana saja, mendukung peningkatan kenyamanan             convenience and boosting the Company’s operational
sekaligus mendorong efisiensi operasional Perseroan.       efficiency.

Peningkatan kapabilitas digital ini turut mendukung        This enhanced digital capability also supports increased
peningkatan engagement konsumen, yang tercermin            consumer engagement, as reflected in the growth in
dari pertumbuhan jumlah pengguna terdaftar dan             registered users and digital transaction activity.
aktivitas transaksi digital.




                                                          Android                                 iOS
                                                                                                                       PT Bussan Auto Finance




                                                                                                                      131
Page 132
                             BAF Mobile: Layanan Digital                                    BAF Mobile: Easier, Faster, and
                             yang Semakin Mudah, Cepat, dan Terintegrasi                    More Integrated Digital Services

                             BAF Mobile terus dikembangkan untuk memberikan                 BAF Mobile is continuously developed to provide
                             pengalaman layanan pembiayaan yang lebih praktis               more convenient financing service experience for the
                             bagi konsumen. Aplikasi yang tersedia di Android               customers. The app, available on Android and iOS,
                             dan iOS ini menghadirkan berbagai fitur baru,                  offers various new features, including integration with
                             termasuk integrasi dengan sistem perbankan digital             digital banking systems to simplify account registration
                             untuk mempermudah pendaftaran rekening dan                     and installment payments.
                             pembayaran angsuran.

                             Melalui peningkatan simulasi kredit, proses                    Through improved credit simulations, faster
                             otomatisasi yang lebih cepat, serta tampilan aplikasi          automation processes, and a more intuitive app
                             yang lebih intuitif, konsumen dapat menikmati alur             interface, consumers can enjoy a simplified transaction
                             transaksi yang semakin sederhana. Perseroan juga               flow. The company has also implemented a Loyalty
                             mengimplementasikan Loyalty Management System,                 Management System, which awards points to
                             yang memberikan poin bagi konsumen yang melakukan              consumers who make timely payments, which can
                             pembayaran tepat waktu dan dapat ditukar dengan                be exchanged for vouchers or used as installment
                             voucher atau digunakan sebagai potongan angsuran.              discounts.

                             Untuk memperluas opsi pembayaran, BAF Mobile                   To expand payment options, BAF Mobile now supports
                             kini mendukung BI-FAST, e-money, direct debit, dan             BI-FAST, e-money, direct debit, and auto-debit through
                             auto debit melalui kolaborasi dengan Ayoconnect.               a collaboration with Ayoconnect. With an increasingly
                             Dengan ekosistem digital yang semakin lengkap, BAF             comprehensive digital ecosystem, BAF Mobile presents
                             Mobile hadir sebagai solusi layanan pembiayaan yang            a modern, efficient financing service solution that is
                             modern, efisien, dan semakin dekat dengan kebutuhan            increasingly tailored to consumer needs.
                             konsumen.


                                                  Jumlah Registered User BAF Mobile (Akumulatif)
                                                  Total Registered BAF Mobile Users (Accumulative)


                                                  2,772,707                                 2025                             2,772,707
                                                                                            2024                             2,052,029

                                                  User | Users                              2023                             1,563,638
2025 Sustainability Report




                             Jumlah downloaders                              Digital Leads via
|




                             BAF Mobile                                      BAF Mobile
                             Total BAF Mobile                                Digital leads via
Laporan Keberlanjutan 2025




                             Downloaders                                     BAF Mobile


                             6,736,775
                             triliun | trillion
                                                                             442,222
                                                                             triliun | trillion


                             2025                                6,736,775   2025                                  442,222
                             2024                                5,157,524   2024                                  457,317
                             2023                                3,659,009   2023                                1,273,932




   132
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Fitur BAF Mobile
BAF MOBILE FEATURES




  Marketing              Transaction               Product                  Digital Services       Platform
  Promotion              BAF Points                Financing Docs           BPKB Reservation       Fingerprint login
                                                   and Information          and Delivery

  Personalized Push      BAF Points Redemption     Promotion and News       Credit Simulation      Email validation
  Notification           to Shopping Voucher                                and Application

  Special Credit         Referral ID and Form      Partners Location        Online Leads Form      Phone number
  Simulation                                                                                       verification (OTP)

                         Digital Insurance         Yamaha Catalogue         24 Hours Customer
                                                                            Services

                         Installment Payment       Application Tracking     Reminder Payment
                         (Virtual Account, Debit
                         Instant, & Autodebit)
                                                                            Insurance Report
                         Open Saving Account


                         BAF Coupon




Dampak Finansial Kini dan                                       Current and Anticipated
Diantisipasi [IFRS S1.34(a)]                                    Financial Impact [IFRS S1.34(a)]

Investasi dalam digitalisasi memberikan dampak                  Investments in digitalization have significant financial
finansial yang signifikan bagi Perseroan. Dalam jangka          impact to the Company. In short term, digitalization
pendek, digitalisasi meningkatkan efisiensi operasional         improves operational efficiency through process
melalui otomatisasi proses, serta penyederhanaan                automation and workflow simplification. This
alur kerja. Hal ini berkontribusi terhadap pengendalian         contributes to cost control and increased operational
biaya dan peningkatan produktivitas operasional.                productivity.

Dalam jangka panjang, digitalisasi membuka peluang              In the long term, digitalization opens up business
pertumbuhan bisnis melalui peningkatan volume                   growth opportunities through increased transaction
transaksi dan perluasan jangkauan pasar tanpa                   volume and expanded market reach without the need
kebutuhan ekspansi infrastruktur fisik yang signifikan.         for significant physical infrastructure expansion. With
Dengan semakin banyak proses yang dilakukan secara              more processes conducted digitally, the Company
digital, Perseroan dapat menjangkau konsumen baru               can reach new customers more efficiently, while
secara lebih efisien, sekaligus meningkatkan kontribusi         simultaneously increasing the contribution from
dari pelanggan eksisting melalui peningkatan                    existing customers through increased engagement
engagement dan repeat order.                                    and repeat orders.

Digitalisasi diproyeksikan memberikan nilai tambah              Digitalization is projected to provide significant
finansial yang signifikan bagi Perseroan. Dengan                financial added value for the Company. With more
                                                                                                                            PT Bussan Auto Finance




semakin banyak proses yang dilakukan secara digital,            processes conducted digitally, from financing
mulai dari pengajuan pembiayaan, verifikasi data atau           applications and data verification or surveys,
proses survei, pembayaran angsuran, hingga layanan              installment payments, to after-sales service, the
purna jual, Perseroan dapat memperluas jangkauan                Company can expand its reach without increasing
tanpa menambah biaya infrastruktur fisik yang                   significant physical infrastructure costs. This brought
besar. Hal ini membuka peluang untuk menjangkau                 opportunities to reach new customers in various
konsumen baru di berbagai daerah, termasuk wilayah              regions, including the area without branch offices.
yang belum memiliki kantor cabang.



                                                                                                                           133
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                                       Situs Web                                                 Website
                             Situs web resmi Perseroan berfungsi sebagai pusat        The Company’s official website serves as a
                             informasi yang komprehensif bagi konsumen, mitra         comprehensive information center for the consumers,
                             bisnis, dan pemangku kepentingan lainnya. Melalui        business partners, and other stakeholders. Through
                             platform ini, Perseroan menyediakan akses yang           this platform, the Company provides easy access to
                             mudah terhadap informasi perusahaan, profil produk       company information, product and service profiles,
                             dan layanan, ketentuan pembiayaan, serta berbagai        financing terms, and various updates related to
                             pembaruan terkait kegiatan operasional dan tanggung      operational activities and social responsibility.
                             jawab sosial.

                             Perseroan kembali melakukan optimalisasi situs web       The Company will further optimize the website in
                             pada kuartal 4 2025 dan diharapkan selesai pada          the fourth quarter of 2025 and is expected to finish
                             kuartal 2 2026. Hal ini untuk meningkatkan kualitas      by second quarter of 2026. This aims to improve user
                             pengalaman pengguna dan mendukung komunikasi             experience and support more effective sustainability
                             keberlanjutan yang lebih efektif. Penyediaan informasi   communication. Providing this information reflects
                             ini mencerminkan komitmen Perseroan dalam                the Company’s commitment to transparency and
                             membangun transparansi dan memastikan bahwa              ensuring that all stakeholders understand its consistent
                             seluruh pemangku kepentingan dapat memahami              sustainability efforts.
                             upaya berkelanjutan yang dilakukan secara konsisten.


                                       Media Sosial                                              Social Media
                             Media sosial dimanfaatkan sebagai sarana komunikasi      Social media is used as a strategic communication
                             yang strategis untuk memperkuat kedekatan dengan         tool to strengthen customer relationships and reach
                             konsumen dan menjangkau masyarakat luas secara           broader audience more effectively. The Company’s
                             lebih efektif. Keberadaan Perseroan di berbagai          presence on various digital platforms provides a
                             platform digital menjadi ruang untuk menyampaikan        platform for delivering the latest information on
                             informasi terkini mengenai produk, promo, kegiatan       products, promotions, operational activities, company
                             operasional, prestasi perusahaan, serta berbagai         achievements, and various social and environmental
                             aktivitas tanggung jawab sosial dan lingkungan.          responsibility activities.

                             Pengelolaan media sosial dilakukan secara profesional    Social media is professionally managed to ensure
                             untuk memastikan bahwa setiap unggahan                   that each post provides added value to the audience,
                             memberikan nilai tambah bagi audiens, baik dalam         whether in the form of healthy financing education,
                             bentuk edukasi pembiayaan yang sehat, tips               financial management tips, or relevant service
                             pengelolaan keuangan, maupun informasi layanan           information.
                             yang relevan.
2025 Sustainability Report




                             Facebook                    Instagram                    TikTok                       X
                             @BAF.Indonesia              @bafindonesia                @bafindonesia                @BAF_Indo
|
Laporan Keberlanjutan 2025




                             YouTube                     Line                         LinkedIn
                             Bussan Auto                 @baf.indonesia               PT Bussan Auto
                             Finance                                                  Finance


   134
Page 135
PELAYANAN YANG AMAN
DAN BERKUALITAS
SAFE AND QUALITY SERVICES



         Keamanan Data dan                                         Data Security and Customer
         Kerahasiaan Konsumen                                      Confidentiality
Perseroan memandang perlindungan data dan                The Company views consumer data protection and
kerahasiaan informasi konsumen sebagai aspek             information confidentiality as fundamental aspects in
fundamental dalam menjaga kepercayaan dan                maintaining trust and ensuring sustainable relationships
memastikan keberlanjutan hubungan dengan                 with all stakeholders. In providing financing services, the
seluruh pemangku kepentingan. Dalam menyediakan          Company is committed to ensuring that all information
layanan pembiayaan, Perseroan berkomitmen                received from consumers, including personal data,
untuk memastikan bahwa setiap informasi yang             financing contract data, and other supporting
diterima dari konsumen, termasuk data pribadi, data      information, is processed responsibly, only for legitimate
kontrak pembiayaan, serta informasi pendukung            purposes, and in full compliance with applicable laws.
lainnya diproses secara bertanggung jawab, hanya         The Company guarantees that such data will not be
untuk tujuan yang sah, dan sepenuhnya sesuai             used for purposes other than financing services without
dengan ketentuan hukum yang berlaku. Perseroan           consumer consent, in line with transparency and
menjamin bahwa data tersebut tidak digunakan             accountability principles. [FN-CF-220a.1]
untuk kepentingan lain di luar layanan pembiayaan
tanpa persetujuan konsumen, sejalan dengan prinsip
transparansi dan akuntabilitas. [FN-CF-220a.1]

Perseroan juga menilai bahwa risiko kebocoran data       The Company also considers data breaches and
dan serangan siber merupakan salah satu risiko           cyberattacks risks as key operational risks with financial
operasional utama yang berpotensi menimbulkan            impacts potential, including system recovery costs,
dampak finansial, termasuk biaya pemulihan sistem,       potential regulatory sanctions, and reputational risks
potensi sanksi regulator, serta risiko reputasi yang     that might affect consumer trust and the Company’s
dapat memengaruhi kepercayaan konsumen dan               business performance. Therefore, data security
kinerja bisnis Perseroan. Oleh karena itu, pengelolaan   management is an integrated part of the Company’s
keamanan data menjadi bagian integral dari kerangka      risk management framework.
manajemen risiko Perseroan.

Sebagai dasar tata kelola perlindungan data,             As a basis for data protection governance, the
Perseroan mengacu pada kebijakan internal yang           Company refers to internal policy as stipulated under
ditetapkan melalui Approval Memo No. 0046/AM-            Approval Memo No. 0046/AM-RMC/11/2025, Approval
RMC/11/2025 Approval for Revision of Standard Policy     for Revision of PT Bussan Auto Finance Standard Policy
of Customer and Community Protection of PT Bussan        on Customer and Community Protection. This policy
Auto Finance. Kebijakan ini antara lain mengatur         regulates, including, prohibition on disclosing personal
pelarangan pengungkapan data pribadi kepada pihak        data to third parties without consent, obligation
ketiga tanpa persetujuan, kewajiban menempatkan          to place data in a data centre within Indonesia,
data pada pusat data di wilayah Indonesia, keharusan     requirement to obtain legal consent from consumers
memperoleh persetujuan hukum dari konsumen atas          for any data processing, and the obligation to provide
setiap pemrosesan data, serta kewajiban memberikan       a clear explanation of the purpose and consequences
penjelasan yang jelas mengenai tujuan dan                of using personal data.
                                                                                                                        PT Bussan Auto Finance




konsekuensi penggunaan data pribadi.

Sepanjang tahun pelaporan, Perseroan secara              Throughout the reporting year, the Company
konsisten menjalankan self-assessment tahunan            consistently conducted annual self-assessment
terhadap penerapan POJK No. 6/POJK.07/2022               regarding implementation of OJK Regulation No. 6/
mengenai Perlindungan Konsumen di Sektor Jasa            POJK.07/2022 concerning Consumer Protection in
Keuangan, khususnya terkait kerahasiaan dan              Financial Services Sector, specifically regarding the
keamanan data konsumen, dan telah menyampaikan           consumer data confidentiality and security. The
hasilnya kepada OJK sebagai bentuk kepatuhan dan         results have been submitted to the OJK as a means of
transparansi. [FN-CF-230a.3]                             compliance and transparency. [FN-CF-230a.3]

                                                                                                                       135
Page 136
                             Berbagai langkah strategis yang dilakukan Perseroan     The Company has implemented various strategic steps
                             dalam memperkuat perlindungan data meliputi:            to strengthen data protection, including:




                             1
                                               Prosedur persetujuan pemrosesan data           Personal    data    processing    approval
                                               pribadi, meliputi pengumpulan, pengolahan,     procedures, including data collection,
                                               penyimpanan, pengumuman, transfer, dan         processing, storage, disclosure, transfer,
                                               pemusnahan data, sesuai UU No. 27/2022         and destruction, in accordance with Law
                                               tentang Perlindungan Data Pribadi dan POJK     No. 27/2022 concerning Personal Data
                                               No. 6/POJK.07/2022;                            Protection and POJK No. 6/POJK.07/2022;




                             2
                                               Penggunaan perjanjian kerahasiaan dengan       Implementation       of      confidentiality
                                               seluruh pihak ketiga yang bekerja sama         agreements     with   all   third   parties
                                               dengan Perseroan, untuk memastikan             collaborating with the Company to ensure
                                               data konsumen tidak disalahgunakan atau        that the consumer data is not misused or
                                               diakses oleh pihak yang tidak berwenang;       accessed by unauthorized parties;




                             3
                                               Penerapan ISO 27001 sejak Juni 2023            Implementation of ISO 27001 since June
                                               sebagai standar manajemen keamanan             2023 as an internationally-recognized
                                               informasi yang diakui secara internasional;    information security management standard;




                             4
                                               Penunjukan Data Protection Officer (DPO)       Appointment of a Data Protection Officer
                                               untuk memastikan pengawasan independen         (DPO) to ensure independent monitoring on
                                               atas pemrosesan data pribadi dan kepatuhan     personal data processing and compliance
                                               terhadap seluruh regulasi;                     with all regulations;




                             5
                                               Penerapan Standard Policy of Customer and      Implementation of the Standard Policy
                                               Community Protection melalui Approval          on Customer and Community Protection
                                               Memo No. 0046/AM-RMC/11/2025;                  through Approval Memo No. 0046/AM-
                                                                                              RMC/11/2025;




                             6
                                               Penguatan tata kelola internal data pribadi,   Strengthening internal personal data
2025 Sustainability Report




                                               melalui kebijakan internal terkait Rules       governance through internal policies related
                                               of Personal Data, termasuk pembaruan           to the Rules of Personal Data, including
                                               berkala atas data dan informasi perusahaan     regular updates of company data and
                                               berdasarkan        tingkat       kerahasiaan   information based on confidentiality levels
                                               (confidential, top secret, internal use, dan   (confidential, top secret, internal use, etc.);
                                               lainnya);




                             7
                                               Kepatuhan terhadap Pedoman Beriklan Jasa       Compliance with the Financial Services
|




                                               Keuangan OJK untuk memastikan bahwa            Authority     (OJK)’s   Financial    Services
                                               seluruh materi komunikasi tidak menyalahi      Advertising Guidelines to ensure that all
Laporan Keberlanjutan 2025




                                               prinsip kerahasiaan dan transparansi;          communication materials do not violate
                                                                                              confidentiality and transparency principles;




                             8
                                               Sosialisasi perlindungan data pribadi kepada   Disseminating information about personal
                                               seluruh karyawan, baik karyawan baru           data protection to all, both new and existing,
                                               maupun existing;                               employees;




   136
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9
                   Sosialisasi terhadap regulasi yang berlaku      Disseminating information about prevailing
                   termasuk dan tidak terbatas pada                regulations, including but not limited to
                   Peraturan Otoritas Jasa Keuangan, undang        Financial Services Authority Regulation,
                   undang perlindungan data dan peraturan          data protection laws, and their derivative
                   turunannya;                                     regulations;




10
                   Penyelesaian pengaduan konsumen sesuai          Consumer     complaints    resolutions in
                   POJK No. 18/POJK.07/2018, termasuk              accordance with POJK No. 18/POJK.07/2018,
                   pengaduan terkait penyalahgunaan atau           including complaints related to personal
                   potensi pelanggaran data pribadi;               data misuse or breaches potential;




11
                   Menyusun perjanjian Pembiayaan dengan           Preparing    financing    agreements     in
                   telah menyesuaikan dengan Undang                accordance with Law No. 42 of 1999
                   Undang No. 42 tahun 1999 Tentang Jaminan        concerning Fiduciary Guarantees, POJK
                   Fidusia, POJK No. 10/ POJK.05/2018 tentang      No. 10/POJK.05/2018 concerning the
                   Penyelenggaraan       Usaha     Perusahaan      Implementation of Financing Company
                   Pembiayaan, POJK No. 10/POJK.05/2019            Businesses, POJK No. Compliance with
                   tentang       Penyelenggaraan        Usaha      OJK Regulation No. 10/POJK.05/2019
                   Perusahaan Pembiayaan Syariah dan Unit          concerning the Business Conduct of Sharia
                   Usaha Syariah Perusahaan Pembiayaan dan         Financing Companies and Sharia Business
                   peraturan hukum lainnya yang berlaku dan        Units of Financing Companies and other
                   sebagaimana juga mengimplementasikan            applicable laws and regulations, as well as
                   hasil pemeriksaan dari OJK Thematic             implementing the results of inspections by
                   Surveillance.                                   the OJK Thematic Surveillance.




12
                   Penerapan pengawasan cyber security,            Implementation of cybersecurity oversight,
                   termasuk deteksi dini risiko serangan siber     including early detection of cyberattack
                   oleh unit kerja IT Security Risk Governance,    risks by the IT Security Risk Governance, IT
                   IT Security Operation, IT Data Management,      Security Operations, IT Data Management,
                   dan IT Infrastructure.                          and IT Infrastructure work units.




Melalui penerapan sistem pengamanan lintas               Through the implementation of this cross-functional
fungsi ini, Perseroan memastikan bahwa seluruh           security system, the Company ensures that all
data konsumen terlindungi dari akses tidak sah,          consumer data is protected from unauthorized
kebocoran data, penyalahgunaan, maupun ancaman           access, data leaks, misuse, and other security threats.
keamanan lainnya. Proses pemantauan dilakukan            Continuous monitoring is carried out to ensure that
secara berkelanjutan untuk menjamin bahwa                security standards are always updated in line with
standar keamanan selalu diperbarui sesuai dengan         technological developments and evolving digital risks.
perkembangan teknologi dan risiko digital yang           As a result of consistent and comprehensive data
terus berkembang. Sebagai hasil dari pengelolaan         security management, the Company did not record
keamanan data yang konsisten dan komprehensif,           any data breaches or data leak incidents during the
pada tahun pelaporan Perseroan tidak mencatat            reporting year, there were no account holders or
adanya pelanggaran data atau insiden kebocoran           consumers were affected, and no monetary losses were
data, tidak terdapat pemilik akun atau konsumen          incurred due to breaches of consumer information
                                                                                                                       PT Bussan Auto Finance




yang terdampak, serta tidak terdapat kerugian            confidentiality. [GRI 418-1] [FN-CF-220a.2] [FN-CF-230a.1]
moneter akibat pelanggaran kerahasiaan informasi
konsumen. [GRI 418-1] [FN-CF-220a.2] [FN-CF-230a.1]

Ke depan, Perseroan akan terus memperkuat                Going forward, the Company will continue to strengthen
ketahanan siber, termasuk melalui peningkatan sistem     cyber resilience, including by improving early detection
deteksi dini, penguatan kontrol akses berbasis risiko,   system, strengthening risk-based access control, and
serta pengembangan kapabilitas keamanan digital          developing digital security capabilities in line with the
seiring dengan meningkatnya digitalisasi layanan         increasing digitalization of financing services.
pembiayaan.

                                                                                                                      137
Page 138
                             Keamanan Data
                             DATA SECURITY




                             Jumlah insiden                        Jumlah                            Nilai                         Jumlah
                             kebocoran                             konsumen                          kerugian                      pengaduan
                             data                                  terdampak                         finansial                     Total
                             Total data                            Total affected                    Amount of                     report
                             leak incident                         customers                         Financial loss


                             0      Kasus
                                    Cases                          0     Konsumen
                                                                         Customer                    0     Rupiah
                                                                                                           Rupiah                  0      Pengaduan
                                                                                                                                          Report




                             37           Email Blast
                                          Email Blast                       21           Peserta
                                                                                         Participants                  5.3             Jam per Peserta
                                                                                                                                       Hours per participants

                             Awareness terkait Cyber Security               Mengikuti Pelatihan                        Pelatihan
                             dan Keamanan Data                              Keamanan Data                              Keamanan Data
                             Awareness related to Cyber Security            Participation in Data                      Data Security
                             and Data Security                              Security Training                          Training
2025 Sustainability Report




                                                          100%
                                                                                                Karyawan telah mengikuti e-Learning ISO 27001
                                                                                                on Information & Cyber Security Awareness
                                                                                                Employee has participated in ISO 27001 e-Learning
                                                                                                on Information & Cyber Security Awareness
|
Laporan Keberlanjutan 2025




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         Inisiatif Perlindungan                                     Customer and Community
         Konsumen dan Masyarakat                                    Protection Initiatives
Perseroan menempatkan perlindungan konsumen               The Company places consumer protection as a core
sebagai prinsip inti dalam operasional bisnis dan         principle in its business operations and corporate
tata kelola perusahaan. Sejalan dengan regulasi           governance. In line with financial services sector
sektor jasa keuangan serta komitmen Perseroan             regulations and the Company’s commitment to
untuk menciptakan pengalaman layanan yang aman,           creating a safe, transparent, and fair service experience,
transparan, dan adil, sejak tahun 2022 Perseroan          the Company has established a Consumer and Public
telah membentuk Fungsi Perlindungan Konsumen dan          Protection Function since 2022. This function is a cross-
Masyarakat. Fungsi ini merupakan kolaborasi lintas        unit collaboration, encompassing the Compliance
unit, meliputi Satuan Kerja Kepatuhan, Corporate          Work Unit, Corporate Planning & Secretary, Operations
Planning & Secretary, Operation Support, dan              Support, and Corporate Communication & Branding
Corporate Communication & Branding, serta berperan        and used to ensure that all Company policies and
memastikan bahwa setiap kebijakan dan proses bisnis       business processes are in line with prevailing consumer
Perseroan sejalan dengan ketentuan perlindungan           protection provisions. This Consumer and Public
konsumen yang berlaku. Fungsi Perlindungan                Protection Function is stipulated in Standard Policy NO.
Konsumen dan Masyarakat ini tertuang dalam Standar        0013/AM-CP/XI/2024.
Policy No. 0013/AM-CP/XI/2024.



Tugas Fungsi Perlindungan Konsumen dan Masyarakat
DUTY OF CONSUMER AND PUBLIC PROTECTION FUNCTION




    1           2          3           4              5            6             7            8            9

1
                  Memberikan sosialisasi kepada seluruh             Provide socialization to all employees in the
                  Pegawai di Perseroan mengenai                     Company about consumer and community
                  Perlindungan Konsumen dan masyarakat;             protection;




2
                  Mengkoordinasikan proses perencanaan              Coordinate the planning and
                  dan pelaksanaan kepatuhan di Perseroan            implementation process of compliance in
                  terhadap ketentuan mengenai perlindungan          the Company with provisions regarding
                  Konsumen dan masyarakat di sektor jasa            consumer and community protection in the
                  keuangan;                                         financial services sector;




3
                  Berkoordinasi dengan unit terkait untuk           Coordinate with related units for monitoring
                  pemantauan dan evaluasi atas pelaksanaan          and evaluation of the implementation of
                  kepatuhan di Perseroan terhadap ketentuan         compliance in the Company with provisions
                  mengenai Perlindungan Konsumen dan                regarding Consumer and Community
                                                                                                                        PT Bussan Auto Finance




                  Masyarakat di sektor jasa keuangan;               Protection in the financial services sector;




4
                  Melaporkan kepada Direksi mengenai                Report to the Board of Directors regarding the
                  implementasi Perlindungan Konsumen dan            implementation of Consumer and Community
                  Masyarakat, serta memberikan rekomendasi          Protection, and provide recommendations
                  untuk perbaikan dan pengembangan                  for the improvement and development of
                  Perlindungan Konsumen dan Masyarakat;             Consumer and Community Protection;



                                                                                                                       139
Page 140
                             5
                                                Mengkoordinasikan penyusunan dan                Coordinate the preparation and submission
                                                penyampaian laporan terkait Perlindungan        of reports related to Consumer and
                                                Konsumen dan Masyarakat di sektor               Community Protection in the financial
                                                jasa keuangan sesuai dengan ketentuan           services sector in accordance with the
                                                peraturan perundang-undangan di sektor          provisions of laws and regulations in the
                                                jasa keuangan;                                  financial services sector;




                             6
                                                Menerima, menangani dan menyelesaikan           Receive, handle and resolve complaints
                                                Pengaduan yang disampaikan oleh                 submitted by consumers;
                                                Konsumen;




                             7
                                                Menyusun materi penanganan Pengaduan            Prepare materials for handling complaints
                                                yang akan dicantumkan dalam laporan             which will be included in the annual report,
                                                tahunan, laman situs web, dan/atau media        website page, and/or other media officially
                                                lain yang dikelola secara resmi oleh di         managed by the Company;
                                                Perseroan;




                             8
                                                Menjadi penghubung penanganan                   Act as a liaison for handling complaints
                                                Pengaduan yang disampaikan Konsumen             submitted by consumers to the Financial
                                                kepada Otoritas Jasa Keuangan dan/atau          Services Authority and/or other authorities;
                                                otoritas lainnya;




                             9
                                                Tugas lain dalam Perlindungan Konsumen.         Other duties in Consumer Protection.




                             Sepanjang tahun 2025, fungsi ini telah melaksanakan       Throughout 2025, this function held four (4) strategic
                             empat (4) kali rapat koordinasi strategis yang            coordination meetings, discussing, among other things,
                             membahas antara lain penyelesaian komplain                the resolution of consumer complaints, compliance
                             konsumen, pemenuhan kepatuhan terhadap POJK               with OJK regulations concerning consumer and public
                             terkait perlindungan konsumen dan masyarakat,             protection, the implementation of financial literacy,
                             pelaksanaan literasi keuangan, serta evaluasi inisiatif   and the evaluation of ongoing consumer protection
2025 Sustainability Report




                             perlindungan konsumen yang sedang berjalan. Rapat         initiatives. These regular meetings strengthened
                             berkala ini memperkuat tata kelola dan memastikan         governance and ensured prompt and appropriate
                             tindak lanjut yang cepat dan tepat terhadap isu yang      follow-up on emerging issues.
                             muncul.
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Implementasi Inisiatif Perlindungan Konsumen
IMPLEMENTATION OF CONSUMER PROTECTION INITIATIVE



  1                                   2                                  3


  Penyediaan informasi yang           Penguatan mekanisme                Penyediaan formulir
  jelas dan mudah dipahami            penanganan pengaduan               aplikasi pembiayaan
  Provision of clear and easy to      Enforcement of report              dan informasi penting
  understand information              handling mechanism                 Provision of financing application
                                                                         form and important information




  4                                   5                                  6


  Sosialisasi dan edukasi             Pelatihan penanganan pengaduan     Pemberian akses informasi
  internal secara berkelanjutan       Report handling training           kewajiban konsumen
  Continuous internal socialization                                      Provision of information access
  and education                                                          about consumer’s obligation




1. Penyediaan informasi yang jelas dan mudah          1. Provision of clear and easy to understand
   dipahami                                              information
   Perseroan memasang pemberitahuan di kantor            The Company posts announcements at its
   pusat, kantor jaringan, dan kanal resmi lainnya       head office, network offices, and other official
   yang mengimbau calon konsumen untuk membaca           channels urging prospective customers to read
   dan memahami isi perjanjian pembiayaan                and understand the financing agreement before
   sebelum menandatangani kontrak. Perseroan             signing. The company also ensures that interest
   juga memastikan informasi mengenai suku bunga         rate information is displayed transparently
   ditampilkan secara transparan di seluruh kantor       throughout all offices and on website.
   dan situs web.

2. Penguatan mekanisme penanganan pengaduan           2. Enforcement of report handling mechanism
   Prosedur penanganan pengaduan diperbarui              Complaint handling procedures have been updated
   agar selaras dengan POJK No. 18/POJK.07/2018,         to align with POJK No. 18/POJK.07/2018, covering
   mencakup alur penyampaian keluhan, standar            the complaint submission process, standard
   waktu penyelesaian, serta pemantauan kualitas         resolution times, and response quality monitoring.
   respons. Layanan BAF Care terus diperkuat             BAF Care continues to be strengthened as a
   sebagai pusat layanan konsumen untuk menerima,        customer service centre to receive, process, and
   memproses, dan menyelesaikan pengaduan                resolve complaints professionally.
   dengan profesional.
                                                                                                               PT Bussan Auto Finance




3. Penyediaan formulir aplikasi pembiayaan dan        3. Provision of financing application form and
   informasi penting                                     important information
   Formulir ini memuat ringkasan manfaat, risiko,        This form summarizes the benefits, risks, and
   kewajiban konsumen, serta persetujuan atas            consumer obligations, as well as consent to the
   pemrosesan data pribadi sesuai UU No. 47/2022         processing of personal data in accordance with
   dan POJK No. 6/POJK.07/2022. Dokumen tersebut         Law No. 47/2022 and POJK No. 6/POJK.07/2022.
   wajib ditandatangani konsumen sebagai bentuk          The consumer must sign this document as a form
   kesadaran dan persetujuan atas seluruh ketentuan      of awareness and agreement to all financing
   pembiayaan.                                           provisions.
                                                                                                              141
Page 142
                             4. Sosialisasi dan edukasi internal                      4. Continuous internal socialization
                                secara berkelanjutan                                     and education
                                Dengan dukungan Satuan Kerja Kepatuhan (SKK)             With the support of the Compliance Work Unit
                                dan Satuan Kerja Manajemen Risiko (SKMR),                (SKK) and the Risk Management Work Unit (SKMR),
                                Perseroan rutin memberikan edukasi terkait               the Company regularly provides education related
                                berbagai aspek perlindungan konsumen dan                 to various aspects of consumer protection and
                                kepatuhan, termasuk:                                     compliance, including:
                                a. Program Anti Pencucian Uang, Pencegahan               a. BAF’s Anti-Money Laundering, Prevention of
                                    Pendanaan Terorisme, dan Pencegahan                      Terrorism Financing, and Prevention of the
                                    Pendanaan Proliferasi Senjata Pemusnah                   Financing of the Proliferation of Weapons of
                                    Massal BAF;                                              Mass Destruction Program;
                                b. Prinsip anti penyuapan;                               b. Anti-bribery principles;
                                c. POJK       No.     6/POJK.07/2022       tentang       c. OJK Regulation No. 6/POJK.07/2022 concerning
                                    Perlindungan Konsumen dan Masyarakat di                  Consumer and Public Protection in the Financial
                                    Sektor Jasa Keuangan, Risiko, dan Mitigasinya;           Services Sector, Risks, and Mitigation;
                                d. POJK No. 3 Tahun 2023 tentang Peningkatan             d. OJK Regulation No. 3 of 2023 concerning
                                    Literasi dan Inklusi Keuangan di Sektor Jasa             Increasing Financial Literacy and Inclusion in
                                    Keuangan Bagi Konsumen dan Masyarakat;                   the Financial Services Sector for Consumers
                                                                                             and the Public;
                                e. Sosialisasi POJK No. 8 Tahun 2023 tentang             e. Dissemination of OJK Regulation No. 8 of 2023
                                   Penerapan Program Anti Pencucian Uang,                    concerning the Implementation of the Anti-
                                   Pencegahan      Pendanaan    Terorisme   &                Money Laundering, Prevention of Terrorism
                                   Pencegahan Pendanaan Proliferasi Senjata                  Financing, and Prevention of the Financing of
                                   Pemusnah Massal di Sektor Jasa Keuangan;                  the Proliferation of Weapons of Mass Destruction
                                                                                             Program in the Financial Services Sector;
                                f. Undang-Undang No. 27 Tahun 2022 tentang               f. Law No. 27 of 2022 concerning Personal Data
                                   Perlindungan Data Pribadi;                                Protection;
                                g. AM       0019/AM-RMC/11/2025          regarding       g. AM         0019/AM-RMC/11/2025          regarding
                                   Compliance Standard Policy;                               Compliance Standard Policy;
                                h. Sosialiasi definisi dan proses Laporan Transaksi      h. Dissemination of the definition and process for
                                   Keuangan Mencurigakan;                                    Suspicious Financial Transaction Reports;
                                i. Information Technology Risk Management                i. Information Technology Risk Management
                                   (Cyber Risk);                                             (Cyber ​​Risk);
                                j. Penerapan kontrol untuk Menjaga Reputasi              j. Implementation of controls to maintain the
                                   Perusahaan (Risiko Reputasi) dari sisi                    company’s reputation (reputational risk) from a
                                   Manajemen Risiko dan Kepatuhan.                           risk management and compliance perspective.

                             5. Pelatihan penanganan pengaduan                        5. Report handling training
                                Pelatihan rutin diberikan kepada pegawai                 Regular training is provided to employees who are
                                yang berhubungan langsung dengan layanan                 directly involved in consumer complaint services so
2025 Sustainability Report




                                pengaduan konsumen agar mampu memberikan                 that they are able to provide consistent, accurate
                                pelayanan yang konsisten, akurat, dan sesuai             and compliant services.
                                ketentuan.

                             6. Pemberian akses informasi kewajiban konsumen          6. Provision of information access about
                                Perseroan menyediakan layanan informasi                  The Company provides information services
                                mengenai jumlah kewajiban yang telah dibayar             regarding amount of obligations that have been
                                dan sisa kewajiban yang masih harus diselesaikan,        paid and the outstanding that still need to be
                                sesuai permintaan konsumen dan berdasarkan               settled, according to consumer requests and based
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                                ketentuan perjanjian pembiayaan.                         on the provisions of the financing agreement.
Laporan Keberlanjutan 2025




   142
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KEPUASAN KONSUMEN
CUSTOMER SATISFACTION



Kepuasan konsumen merupakan salah satu prioritas           Customer satisfaction is one of the Company’s top
utama Perseroan dalam menjaga keberlanjutan                priorities in maintaining business sustainability and
usaha dan memperkuat kepercayaan publik terhadap           strengthening public trust in the financing services
layanan pembiayaan yang diberikan. Perseroan               it provides. The Company believes that quality,
meyakini bahwa layanan yang berkualitas, konsisten,        consistent, and customer-focused service will form the
dan berorientasi pada kebutuhan konsumen akan              foundation for long-term loyalty and create a mutually
menjadi landasan bagi loyalitas jangka panjang serta       beneficial relationship between consumers and the
menciptakan hubungan yang saling menguntungkan             Company.
antara konsumen dan Perseroan.

Kepuasan konsumen ini berkaitan langsung dengan            Customer satisfaction is directly related to
risiko reputasi, risiko operasional, serta keberlanjutan   reputational risk, operational risk, and long-term
pendapatan jangka panjang. Kinerja dalam aspek ini         revenue sustainability. Performance in this aspect
memengaruhi tingkat retensi pelanggan, biaya akuisisi,     impacts customer retention rates, acquisition costs,
serta potensi eksposur terhadap sanksi regulator.          and potential exposure to regulatory sanctions.

Untuk memastikan bahwa seluruh proses bisnis               To ensure that all business processes comply with
berjalan sesuai dengan ketentuan yang berlaku,             applicable regulations, the Company implements a
Perseroan menerapkan Kebijakan Perlindungan                Consumer Protection and Information/Data/Document
Konsumen dan Pemberian Informasi/Data/Dokumen              Provision Policy to External Parties. This policy serves
kepada Pihak Luar. Kebijakan ini menjadi pedoman           as the primary guideline for all consumer-related
utama dalam seluruh kegiatan yang berhubungan              activities, from product development and information
dengan konsumen, mulai dari pengembangan produk,           delivery to complaints handling to personal data
penyampaian informasi, penanganan pengaduan,               protection. Implementation of this policy refers to
hingga perlindungan data pribadi. Implementasi             various regulations stipulated by the Financial Services
kebijakan tersebut mengacu pada berbagai peraturan         Authority (OJK), including:
yang ditetapkan oleh Otoritas Jasa Keuangan,
termasuk:
1. POJK No. 18/POJK.07/2018 tentang Layanan                1. POJK No. 18/POJK.07/2018 concerning Consumer
    Pengaduan Konsumen di Sektor Jasa Keuangan;               Complaints Services in the Financial Services
2. POJK       No.     31/POJK.07/2020      tentang            Sector;
    Penyelenggaraan Layanan Konsumen dan                   2. POJK No. 31/POJK.07/2020 concerning the
    Masyarakat oleh OJK;                                      Provision of Consumer and Public Services by the
3. POJK No. 6/POJK.07/2022 tentang Perlindungan               Financial Services Authority (OJK);
    Konsumen dan Masyarakat di Sektor Jasa                 3. POJK No. 6/POJK.07/2022 concerning Consumer
    Keuangan;                                                 and Public Protection in the Financial Services
4. POJK No. 22 Tahun 2023 tentang Pelindungan                 Sector;
    Konsumen dan Masyarakat di Sektor Jasa                 4. POJK No. 22 of 2023 concerning Consumer and
    Keuangan.                                                 Public Protection in the Financial Services Sector.

Pengelolaan kepuasan konsumen berada di bawah              Customer satisfaction management falls under the
fungsi Service Quality yang bertanggung jawab dalam        Service Quality function, which is responsible for
memastikan implementasi kebijakan berjalan efektif         ensuring effective policy implementation across the
di seluruh jaringan operasional. Kinerja layanan           operational network. Customer service performance
konsumen dan penanganan pengaduan dipantau                 and complaint handling are regularly monitored
                                                                                                                       PT Bussan Auto Finance




secara berkala dan dilaporkan kepada manajemen             and reported to management to support informed
untuk mendukung pengambilan keputusan yang tepat           decision-making and continuous improvement.
serta perbaikan berkelanjutan.




                                                                                                                      143
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                                      Inisiatif Pelaksanaan                                      2025 Program
                                      Program 2025                                               Implementation Initiatives
                             Dalam menghadapi dinamika industri pembiayaan             In facing the increasingly competitive dynamics of
                             yang semakin kompetitif, Perseroan menempatkan            the financing industry, the Company positions service
                             kualitas pelayanan sebagai salah satu diferensiasi        quality as a key differentiator in maintaining customer
                             utama dalam mempertahankan kepercayaan dan                trust and loyalty. The year 2025 will be the year for the
                             loyalitas konsumen. Tahun 2025 menjadi momentum           Company to strengthen customer service standards
                             bagi Perseroan untuk memperkuat standar layanan           through various initiatives focused on improving
                             konsumen melalui berbagai inisiatif yang berfokus pada    competence, consistency, and customer experience
                             peningkatan kompetensi, konsistensi, serta pengalaman     across all service points. [SEOJK F.22]
                             konsumen di seluruh titik layanan. [SEOJK F.22]

                             Perseroan melakukan pembaruan dan pemantauan              The Company regularly updates and monitors its
                             berkala terhadap standar pelayanan yang telah             established service standards. These standards serve
                             ditetapkan. Standar ini menjadi acuan bagi seluruh        as a reference for all employees, particularly frontline
                             karyawan, khususnya frontliners di kantor jaringan,       personnel in network offices, including Customer
                             meliputi Customer Service, Admin Staff, Finance           Service, Admin Staff, Finance Staff, and Security, who
                             Staff, dan Security yang berperan langsung dalam          play a direct role in providing a service experience to
                             memberikan pengalaman layanan kepada konsumen.            customers. This approach aims to ensure that every
                             Pendekatan ini bertujuan memastikan bahwa setiap          interaction reflects professionalism, accuracy of
                             interaksi mencerminkan profesionalisme, ketepatan         information, friendliness, and responsiveness.
                             informasi, keramahan, dan responsivitas.



                                      TEMA              TAHUN                              TOPIK                                 PESERTA
                                      THEME              YEAR                              TOPIC                               PARTICIPANT
                              Training Services         2025      Refreshment Service Excellence & Handling Complaint                   1,024
                              Excellence                2024      Service Excellence Training for Frontliner                              945
                                                        2023      Service Excellence Standards for Security Officers                      265
                              Service Excellence        2025      Service Excellence Training for CMO                                     933
                              Training for Salesforce   2024      Service Excellence Training for CMO                                     834
                              (CMO, BRH and MH)
                              Training Complaint        2025      Refreshment Service Excellence & Handling Complaint                   1,024
                              Handling                  2024      Continously Regulatory Internalization to Network                     1,053
                                                        2023      AFROSS                                                                  682
2025 Sustainability Report




                              Service Forum and         2025      Service Forum and Service Clinic                                        803
                              Service Clinic            2024      Concept Revamp from AFROSS to SQ Refresh for                            682
                                                                  Enlarge Covering Area of Frontliner



                             Untuk menjaga konsistensi implementasi layanan            To maintain consistent implementation of excellent
                             prima di seluruh kantor jaringan, Perseroan               service across all network offices, the Company
                             melaksanakan service monitoring dan service coaching      implements structured service monitoring and
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                             secara terstruktur. Aktivitas ini dilakukan dengan        coaching. These activities are conducted using a
Laporan Keberlanjutan 2025




                             menggunakan sejumlah parameter penilaian yang             number of comprehensive assessment parameters,
                             komprehensif, yaitu:                                      among others:




   144
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  1              2               3                4                5               6                7
  Self-          Cross           Validation       Mystery          Online          Network          Customer
  Assessment     Function        Service          Call             Competency      Facilities       Feedback
                                 Monitoring                        Test (OCT)




1
                  Self-Assessment, sebagai evaluasi diri           Self-Assessment, as a self-evaluation
                  frontliners terkait etika dalam melayani         of frontliners regarding ethics in serving
                  konsumen dan standar pelayanan.                  customers and service standards.




2
                  Cross Function, yaitu penilaian etika            Cross-Function, an assessment of frontliner
                  frontliners oleh unit lain untuk memberikan      ethics by other units to provide an objective
                  perspektif objektif.                             perspective.




3
                  Validation Service Monitoring, melalui           Validation Service Monitoring, through
                  video call atau kunjungan langsung untuk         video calls or in-person visits to ensure
                  memastikan kesesuaian etika frontliners          frontliner ethics align with standards and
                  antara standar dan praktik.                      practices.




4
                  Mystery Call, guna menilai kemampuan             Mystery Call, to assess communication skills
                  komunikasi dan ketepatan informasi yang          and the accuracy of information conveyed
                  disampaikan kepada konsumen.                     to customers.




5
                  Online Competency Test (OCT), untuk              Online Competency Test (OCT), to
                  mengukur penguasaan product knowledge            measure mastery of product knowledge and
                  dan pemahaman standar layanan.                   understanding of service standards.




6
                  Network Facilities, yaitu pemeriksaan aspek      Network Facilities, an inspection of network
                  fasilitas kantor jaringan seperti area parkir,   office facilities such as parking areas, service
                  ruang layanan, dan kenyamanan fasilitas          rooms, and other amenities that align with
                  lainnya sesuai customer journey.                 the customer journey.




7
                  Customer Feedback, melalui survei                Customer Feedback, through satisfaction
                  kepuasan dan loyalitas berdasarkan               and loyalty surveys based on customer
                  pengalaman transaksi konsumen.                   transaction experiences.
                                                                                                                       PT Bussan Auto Finance




Penilaian ini memberikan gambaran menyeluruh             This assessment provides a comprehensive overview
mengenai kualitas layanan yang diterima konsumen         of the quality of service received by customers, from
mulai dari kedatangan, proses transaksi, hingga          arrival, through the transaction process, to service
penyelesaian layanan. Selain parameter diatas, adapun    completion. In addition to the aforementioned
kegiatan Mystery Shopper yang dilakukan dengan           parameters, the Mystery Shopper program assesses
memberikan penilaian frontliner dengan menjadi           frontline employees by becoming customers who
konsumen yang melakukan transaksi. Hasil evaluasi        make transactions. The evaluation results serve as the
menjadi dasar bagi Perseroan dalam memberikan            basis for the Company to provide further training and
pelatihan lanjutan serta perbaikan proses internal.      improve internal processes.                                  145
Page 146
                             Sebagai bentuk apresiasi terhadap kantor jaringan       As a means of appreciation for network offices
                             yang menunjukkan performa layanan terbaik,              that demonstrate excellent service performance,
                             Perseroan melanjutkan program Best Service Quality      the Company will continue its Best Service Quality
                             Competition Award di tahun 2026. Program ini            Competition Award program in 2026. This program
                             memberikan penghargaan kepada kantor jaringan           recognizes network offices that consistently maintain
                             yang berhasil mempertahankan standar layanan prima      excellent service standards. Winners are announced
                             secara konsisten. Pemenang diumumkan berdasarkan        based on all established assessment parameters. This
                             seluruh parameter penilaian yang telah ditetapkan.      program has proven effective in motivating employees
                             Program ini terbukti efektif dalam memotivasi           to continuously improve service quality.
                             karyawan untuk terus meningkatkan kualitas layanan.

                             Selain peningkatan kualitas layanan di kantor           In addition to improving service quality at network
                             jaringan, Perseroan juga mendorong konsumen untuk       offices, the Company also encourages consumers to
                             menggunakan berbagai kanal pembayaran digital           use various digital payment channels partners.
                             yang telah bekerja sama dengan Perseroan.


                                      Survei Kepuasan                                         Customer Satisfaction
                                      Konsumen [SEOJK F.30] [POJK 6.c.3.f.5]                  Survey [SEOJK F.30] [POJK 6.c.3.f.5]
                             Sebagai bagian dari komitmen untuk menjaga dan          As part of its commitment to maintaining and
                             meningkatkan kualitas layanan, Perseroan secara         improving service quality, the Company consistently
                             konsisten melakukan survei kepuasan konsumen guna       conducts customer satisfaction surveys to measure
                             mengukur efektivitas pelayanan dan memastikan           service effectiveness and ensure that the customer
                             bahwa pengalaman konsumen tetap selaras                 experience remains aligned with established service
                             dengan standar layanan yang ditetapkan. Survei          standards. These surveys are conducted periodically
                             ini dilaksanakan secara berkala dan mencakup            and cover various service aspects, from the financing
                             berbagai aspek layanan, mulai dari proses pengajuan     application process, clarity of information, speed of
                             pembiayaan, kejelasan informasi, kecepatan layanan,     service, to ease of installment payments.
                             hingga kemudahan dalam melakukan pembayaran
                             angsuran.

                             Pada tahun 2025, Perseroan kembali melaksanakan         In 2025, the Company again conducted a customer
                             survei kepuasan konsumen yang mencerminkan              satisfaction survey, reflecting the level of customer
                             tingkat penerimaan dan pengalaman konsumen              acceptance and experience with the Company’s
                             terhadap layanan Perseroan secara menyeluruh.           services as a whole. The survey results showed that
                             Hasil survei menunjukkan bahwa sebanyak 95,60%          95.60% of customers were satisfied with the quality of
                             konsumen merasa puas dengan kualitas layanan            the Company’s services. Similar measurements in the
                             Perseroan. Pengukuran serupa pada semester II           second semester of 2025 also showed a positive trend,
2025 Sustainability Report




                             2025 juga menunjukkan tren positif, di mana tingkat     with the overall satisfaction level reaching 95.67%.
                             kepuasan terhadap keseluruhan layanan mencapai          These survey results demonstrate the effectiveness of
                             95,67%. Hasil survei ini memperlihatkan efektivitas     service improvement efforts, including strengthening
                             upaya peningkatan layanan yang dilakukan, termasuk      the competency of frontline employees and optimizing
                             penguatan kompetensi frontliners serta optimalisasi     service facilities at network offices.
                             fasilitas layanan di kantor jaringan.

                             Berdasarkan hasil survei, skor tertinggi dicapai pada   Based on the survey results, the highest score was
                             aspek kecepatan layanan petugas dalam membantu          achieved in the aspect of staff service speed in
                             proses transaksi konsumen. Hal ini sejalan dengan       assisting customer transactions. This aligns with the
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                             upaya Perseroan dalam menyederhanakan proses            Company’s efforts to simplify operational processes,
Laporan Keberlanjutan 2025




                             operasional, memberikan pelatihan berkelanjutan,        provide ongoing training, and utilize digital systems to
                             dan memanfaatkan sistem digital untuk mendukung         support service efficiency. Consumers also expressed
                             efisiensi layanan. Konsumen juga menunjukkan            high levels of satisfaction with the ease of installment
                             tingkat kepuasan yang tinggi terhadap kemudahan         payments, particularly through the use of increasingly
                             pembayaran angsuran, terutama melalui penggunaan        diverse and accessible digital payment channels.
                             kanal pembayaran digital yang semakin beragam dan
                             mudah diakses.




   146
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Dampak terhadap Kinerja Bisnis                         Impact on Business Performance

Tingkat kepuasan konsumen yang tinggi mencerminkan     The high level of customer satisfaction reflects the
efektivitas berbagai inisiatif peningkatan kualitas    effectiveness of the Company’s various service quality
layanan yang dilakukan Perseroan, termasuk             improvement initiatives, including strengthening
penguatan kompetensi frontliners dan optimalisasi      the competency of frontliners and optimizing digital
kanal digital. Upaya ini memberikan dampak positif     channels. These efforts have a positive impact on the
terhadap pengalaman konsumen secara keseluruhan,       overall customer experience, reflected in the improved
yang tercermin dalam meningkatnya kualitas interaksi   quality of service interactions and ease of access to the
layanan serta kemudahan akses terhadap produk dan      Company’s products and services.
layanan Perseroan.

Capaian tersebut juga berkontribusi terhadap           This achievement also contributes to strengthening
penguatan loyalitas pelanggan dan peningkatan          customer loyalty and increasing customer retention,
retensi konsumen, yang tercermin dari meningkatnya     as reflected in the increase in the proportion of repeat
proporsi konsumen repeat order (RO) menjadi sebesar    order (RO) customers to 35.9% in 2025, compared to
35,9% pada tahun 2025, dibandingkan 35,2% pada         35.2% in 2024. This increase demonstrates the high
tahun 2024. Peningkatan ini menunjukkan tingginya      level of consumer trust in the Company’s services and
tingkat kepercayaan konsumen terhadap layanan          its success in building long-term relationships with
Perseroan serta keberhasilan dalam membangun           customers.
hubungan jangka panjang dengan pelanggan.

Dengan berkurangnya potensi keluhan berulang           By reducing the potential for repeat complaints and
dan meningkatnya repeat order, Perseroan turut         increasing repeat orders, the Company has achieved
memperoleh efisiensi biaya operasional, khususnya      operational cost efficiencies, particularly related to
yang berkaitan dengan penanganan pengaduan dan         complaint handling and new customer acquisition.
akuisisi pelanggan baru. Hal ini juga memberikan       This also positively contributes to the stability of the
kontribusi positif terhadap stabilitas portofolio      Company’s financing portfolio.
pembiayaan Perseroan.

Secara lebih luas, pengelolaan kepuasan dan            In broader view, effective customer satisfaction
perlindungan konsumen yang efektif menjadi faktor      management and protection become critical factors
penting dalam mendukung kinerja bisnis Perseroan.      in supporting the Company’s business performance.
Pengelolaan pengaduan yang responsif tidak hanya       Responsive complaint management not only increases
meningkatkan kepercayaan konsumen, tetapi juga         consumer trust but also plays a role in mitigating
berperan dalam memitigasi risiko reputasi dan          reputational and legal risks, thus positively affect
risiko hukum, sehingga memberikan dampak positif       sustainability of the Company’s financial performance.
terhadap keberlanjutan kinerja keuangan Perseroan.



Survei Kepuasan Konsumen
CONSUMER SATISFACTION SURVEY




Semester I                                    Semester II
                                                                                                                    PT Bussan Auto Finance




1st Semester                                  2nd Semester


95.48%                                        95.67%
2025                        95.48%            2025                          95.67%
2024                        92.96%            2024                          94.30%
2023                        90.20%            2023                          90.80%




                                                                                                                   147
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                                      Sarana Pengaduan                                       Customer
                                      Konsumen [GRI 2-25] [POJK 6.c.3.b]                     Care [GRI 2-25] [POJK 6.c.3.b]
                             Perseroan menyediakan mekanisme pengaduan yang         The Company provides an easily accessible and
                             mudah diakses dan responsif sebagai bagian dari        responsive complaint mechanism as part of its
                             komitmen untuk melindungi hak konsumen serta           commitment to protecting consumer rights and
                             meningkatkan kualitas layanan. Seluruh konsumen        improving service quality. All consumers and the public
                             dan masyarakat berhak untuk menyampaikan keluhan,      have the right to submit complaints, questions, or
                             pertanyaan, atau masukan terkait produk, layanan,      feedback regarding products, services, data security,
                             keamanan data, maupun potensi ketidakpatuhan.          or potential non-compliance. Each complaint is
                             Setiap pengaduan ditangani melalui proses yang         handled through a standardized process, including
                             terstandar, meliputi pencatatan, verifikasi, tindak    recording, verification, follow-up, and resolution,
                             lanjut, dan penyelesaian dengan menjaga kerahasiaan    while maintaining all information confidentiality and
                             dan integritas seluruh informasi.                      integrity.

                             Untuk memudahkan akses, Perseroan menyediakan          To facilitate access, the Company provides various
                             berbagai kanal pengaduan yang terintegrasi dengan      complaint channels integrated with the official BAF
                             sistem penanganan resmi BAF Care, yaitu:               Care handling system:




                               1                          2                         3                             4
                               BAF Care Hotline           BAF Care Email            BAF Care SMS Hotline          Situs Web
                               1500 750                   bafcs@baf.id              +62 878 7780 0123             www.baf.id/contact-us




                             1
                                               BAF Care Hotline                              BAF Care Hotline
                                               1500 750                                      1500 750
                                               Layanan telepon untuk keluhan dan             Telephone service for complaints and
                                               pertanyaan dengan jam operasional Senin–      inquiries, operating hours: Monday–Friday,
                                               Jumat pukul 08.00–17.00 WIB dan Sabtu         8:00–17:00 WIB and Saturday, 8:00–15:00
                                               pukul 08.00–15.00 WIB.                        WIB.
2025 Sustainability Report




                             2
                                               BAF Care Email                                BAF Care Email
                                               bafcs@baf.id                                  bafcs@baf.id
                                               Saluran pengaduan tertulis untuk penjelasan   Written complaint channel for more detail
                                               lebih rinci.                                  explanations.




                             3
                                               BAF Care SMS Hotline                          BAF Care SMS Hotline
|




                                               +62 878 7780 0123                             +62 878 7780 0123
                                               Kanal pengaduan singkat melalui pesan teks.   Short complaint channel via text message.
Laporan Keberlanjutan 2025




                             4
                                               Situs Web                                     Website
                                               www.baf.id/contact-us                         www.baf.id/contact-us
                                               Pengajuan pengaduan secara digital melalui    Submit complaints digitally through an
                                               formulir daring.                              online form.




   148
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Selain itu, pengaduan juga dapat disampaikan           Complaints can also be submitted via official social
melalui media sosial resmi, BAF Mobile, Live Chat,     media, BAF Mobile, Live Chat, WhatsApp Business,
WhatsApp Business, Line, serta kantor jaringan         Line, and the Company’s network of offices throughout
Perseroan di seluruh Indonesia. Selama tahun           Indonesia. During the reporting year, all complaints
pelaporan, seluruh pengaduan yang masuk telah          received were handled in accordance with regulations,
ditangani sesuai ketentuan, tanpa adanya laporan       with zero regulatory non-compliance or environmental
terkait ketidakpatuhan regulasi maupun pengaduan       complaints report. Detailed information on specific
lingkungan. Adapun detail informasi jenis pengaduan    types of consumer complaints is outlined in the
khusus konsumen diuraikan dalam tabel pengaduan        consumer complaints table. Complaint evaluation
konsumen. Hasil evaluasi pengaduan juga digunakan      results are also used to improve service processes,
untuk memperbaiki proses layanan, meningkatkan         enhance employee competency, and strengthen
kompetensi karyawan, dan memperkuat standar            consumer protection standards on an ongoing basis.
perlindungan konsumen secara berkelanjutan. Selama     During 2025, the Company did not receive any
tahun 2025, Perseroan tidak mendapatkan pengaduan      complaints regarding non-compliance with regulations.
atas ketidakpatuhan dalam regulasi. Perseroan juga     The Company also did not receive any environmental
tidak menerima pengaduan lingkungan. [SEOJK F.16]      complaints. [SEOJK F.16]


         Tindak Lanjut Penanganan                               Handling Follow-Up

Dalam memberikan layanan penanganan pengaduan          In providing effective complaint handling services, the
yang efektif, Perseroan memastikan bahwa seluruh       Company ensures that all processes are carried out
proses berjalan sesuai dengan ketentuan peraturan      in accordance with the provisions of applicable laws
perundang-undangan yang berlaku di sektor jasa         and regulations in the financial services sector. The
keuangan. Perseroan berpedoman pada berbagai           Company is guided by various regulations, including
regulasi, termasuk POJK No. 6/POJK.07/2022, POJK No.   POJK No. 6/POJK.07/2022, POJK No. 18/POJK.07/2018,
18/POJK.07/2018, SEOJK No. 17/SEOJK.07/2018, POJK      SEOJK No. 17/SEOJK.07/2018, POJK No. 31/
No. 31/POJK.07/2020, POJK No. 22 Tahun 2023, serta     POJK.07/2020, POJK No. 22 of 2023, and OJK Circular
Surat Edaran OJK No. 2/SEOJK.07/2014 mengenai          Letter No. 2/SEOJK.07/2014 concerning Consumer
Pelindungan Konsumen dan Masyarakat. Kepatuhan         and Community Protection. Compliance with these
terhadap regulasi tersebut menjadi landasan utama      regulations is the main foundation in ensuring that
dalam memastikan setiap pengaduan ditangani            every complaint is handled professionally, accurately,
secara profesional, akurat, dan transparan.            and transparently.




                                                                                                                  PT Bussan Auto Finance




                                                                                                                 149
Page 150
                             Alur Pengaduan
                             COMPLAINT SCHEME [POJK 6.c.3.b]


                                 Penerimaan                  Eskalasi &                    Penyelesaian                    Pemantauan
                                 Pengaduan                   Penyelesaian                  Pengaduan                       Monitoring
                                 Complaints                  Escalation &                  Complaint
                                 Received                    Resolution                    Resolution


                             Konsumen menyampaikan          Petugas BAF Care menerima      Petugas BAF Care               Internal
                             pengaduan melalui:             pengaduan dan mencatat         memberikan konfirmasi          1. Laporan bulanan kepada
                             The consumers submit           pengaduan ke dalam             kepada konsumen melalui            Manajemen
                             report through the following   sistem, serta membuat tiket    telepon terkait dengan hasil   2. Reminder proses kepada
                             channels:                      pengaduan.                     penyelesaian pengaduan.            departemen terkait

                                        BAF Care            BAF Care officers receive      BAF Care officers provide      Internal
                                        Hotline             and complaints and             confirmation to the            1. Monthly report to the
                                                            record the complaints into     consumers by phone                  Management
                                                            the system, and create a       regarding results of the       2. Process reminder to
                                                            complaint ticket.              complaint resolution.               relevant departments
                                        BAF
                                        Website
                                                            Complaint Specialist                                          Eksternal
                                                            kemudian melakukan                                            Laporan kepada OJK per 3
                                                            eskalasi ke departemen                                        bulan.
                                        Social              terkait untuk proses
                                        Media               penyelesaian pengaduan                                        Quarterly Report to OJK.
                                                            konsumen.

                                                            Complaint Specialist
                                        Welcome             will escalate to related
                                                            department for consumers’
                                        Call                complaint settlement
                                                            process.


                                        BAF Care
                                        SMS Hotline
                                                            Proses investigasi dan
                                                            penanganan penyelesaian
                                                            atas pengaduan konsumen
                                        BAF                 oleh departemen terkait
                                                            sesuai dengan SLA
                                        Mobile              penanganan pengaduan
                                                            konsumen.
2025 Sustainability Report




                                                            The consumers’ complaint
                                        Cabang              investigation and reporting
                                        Branch              process by the relevant
                                                            department refer to the
                                                            consumer’s complaints
                                                            handling SLA.
                                        BAF Care
                                        E-mail

                                                            Feedback hasil investigasi
                                                            dan penanganan
                                        Otoritas Jasa       pengaduan dikirimkan
|




                                        Keuangan            kepada Complaint
                                        (OJK)               Specialist untuk kemudian
Laporan Keberlanjutan 2025




                                                            disampaikan kepada
                                                            petugas BAF Care.

                                                            Feedback on results of the
                                                            investigation and complaint
                                                            handling will be sent to the
                                                            Complaint Specialist to be
                                                            further submitted to BAF
                                                            Care officers.




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          Pengaduan Konsumen [SEOJK F.24]                                    Consumer Complaint [SEOJK F.24]

Perseroan memandang pengaduan konsumen sebagai                    The Company views consumer complaints as valuable
masukan berharga untuk meningkatkan kualitas                      feedback to improve service quality and strengthening
layanan dan memperkuat kepercayaan konsumen.                      consumer trust. Every complaint received is treated
Setiap pengaduan yang diterima diperlakukan dengan                seriously and handled using objective, fair approach,
serius dan ditangani menggunakan pendekatan yang                  and in accordance with Financial Services Authority
objektif, adil, dan sesuai dengan ketentuan Otoritas              regulations.
Jasa Keuangan.

Dalam pelaksanaannya, Perseroan menerapkan                        In its implementation, the Company implements clear
standar penanganan pengaduan yang jelas, termasuk                 complaint handling standards, including the obligation
kewajiban untuk menyelesaikan pengaduan selambat-                 to resolve complaints no later than seven business days
lambatnya 7 (tujuh) hari kerja sejak pengaduan                    from the date of receipt. This procedure ensures that
diterima. Prosedur ini memastikan bahwa konsumen                  consumers receive a prompt response and appropriate
memperoleh respons yang cepat dan solusi yang                     solutions without compromising the quality of case
tepat tanpa mengabaikan kualitas verifikasi dan                   verification and analysis. Every complaint received is
analisis kasus. Setiap pengaduan yang masuk dicatat,              recorded, verified, and followed up by the relevant unit
diverifikasi, dan ditindaklanjuti oleh unit terkait melalui       through a structured mechanism.
mekanisme yang terstruktur.

Jumlah pengaduan yang diterima pada tahun 2025                    The number of complaints received in 2025 was 740,
adalah 740 pengaduan dan seluruhnya telah ditangani               and all were handled in accordance with applicable
sesuai ketentuan yang berlaku. Selain itu, di tahun               regulations. Furthermore, in this reporting year,
pelaporan ini tidak terdapat denda finansial terkait              there were no financial penalties related to customer
keluhan pelanggan. Perseroan menjamin bahwa                       complaints. The Company ensures that all consumers
seluruh konsumen mendapatkan perlakuan yang                       receive equal treatment, without discrimination, and
setara, tanpa diskriminasi, serta menerima penjelasan             receive transparent explanations regarding result of
yang transparan mengenai hasil penanganan                         the complaint handling. [FN-CF-270a.4]
pengaduan mereka. [FN-CF-270a.4]

Selain itu, seluruh pengaduan yang diterima telah                 Furthermore, all complaints received were resolved
diselesaikan dengan tingkat penyelesaian sebesar                  with a 100% resolution rate, with the majority of
100%, dengan mayoritas pengaduan diselesaikan                     complaints resolved in less than 10 business days in
dalam waktu kurang dari 10 hari kerja sesuai dengan               accordance with the Company’s established service
standar layanan yang ditetapkan Perseroan. Rata-rata              standards. The average complaint resolution time was
waktu penyelesaian pengaduan tercatat sebesar 7                   recorded at 7 (seven) business days.
(tujuh) hari kerja.



Pengaduan Konsumen
CONSUMER COMPLAINT [FN-CF-270a.4]

                                                         SELESAI               TIDAK SELESAI         DALAM PROSES
            URAIAN                   JUMLAH              CLOSED                    OPEN               ON PROGRESS
          DESCRIPTION                 TOTAL
                                                    TOTAL            %        TOTAL         %        TOTAL         %
 Pembelian dengan Pembayaran secara Angsuran
 Purchase with Instalment Payment
 Permasalahan
 agunan/jaminan                                0              0          0           0          0           0          0
                                                                                                                              PT Bussan Auto Finance




 Collateral issue
 Perbedaan perhitungan
 bunga atau pokok
                                               0              0          0           0          0           0          0
 Difference in interest or
 principal calculation




                                                                                                                             151
Page 152
                                                                            SELESAI           TIDAK SELESAI       DALAM PROSES
                                       URAIAN                 JUMLAH        CLOSED                OPEN             ON PROGRESS
                                     DESCRIPTION               TOTAL
                                                                         TOTAL        %       TOTAL     %         TOTAL    %
                             Biaya Administrasi/
                             Provinsi/Transaksi
                                                                     0       0            0       0           0       0          0
                             Administration/Provision/
                             Transaction Cost
                             Fraud, penipuan,
                             kecurangan oleh pegawai
                             dan/atau pihak lain                     0       0            0       0           0       0          0
                             Fraud, cheating by employees
                             and/or other parties
                             Kegagalan/keterlambatan
                             transaksi                            38        38        100         0           0       0          0
                             Transaction default/delay
                             Denda/Penalti
                                                                     0       0            0       0           0       0          0
                             Fine/Penalty
                             Keberatan biaya
                             tambahan/denda                       49        49        100         0           0       0          0
                             Fine/Additional Cost Objection
                             Permasalahan asuransi
                             objek pembiayaan
                                                                  12        12        100         0           0       0          0
                             Financing object
                             insurance issue
                             Jumlah Tagihan
                                                                     3       3        100         0           0       0          0
                             Total Due
                             Sistem layanan
                             informasi keuangan
                                                                 527       527        100         0           0       0          0
                             Financial Information
                             Service System
                             Lainnya (SAMSAT,
                             dealer motor, lain-lain)
                                                                 111       111        100         0           0       0          0
                             Others (SAMSAT,
                             motorcycle dealers, others)
                             Pembiayaan lainnya yang disetujui OJK
2025 Sustainability Report




                             Other financing approved by OJK
                             Permasalahan
                             agunan/jaminan                          0       0            0       0           0       0          0
                             Collateral issue
                             Perbedaan perhitungan
                             bunga atau pokok
                                                                     0       0            0       0           0       0          0
                             Difference in interest or
                             principal calculation
|




                             Biaya Administrasi/
                             Provinsi/Transaksi
Laporan Keberlanjutan 2025




                                                                     0       0            0       0           0       0          0
                             Administration/Provision/
                             Transaction Cost
                             Fraud, penipuan,
                             kecurangan oleh pegawai
                             dan/atau pihak lain                     0       0            0       0           0       0          0
                             Fraud, cheating by employees
                             and/or other parties
                             Kegagalan/keterlambatan
                             transaksi                               0       0            0       0           0       0          0
                             Transaction default/delay
   152
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                                                   SELESAI               TIDAK SELESAI         DALAM PROSES
            URAIAN                JUMLAH           CLOSED                    OPEN               ON PROGRESS
          DESCRIPTION              TOTAL
                                              TOTAL            %        TOTAL         %       TOTAL         %
 Denda/Penalti
                                          0             0          0          0           0          0          0
 Fine/Penalty
 Keberatan biaya
 tambahan/denda                           0             0          0          0           0          0          0
 Fine/Additional Cost Objection
 Permasalahan asuransi
 objek pembiayaan
                                          0             0          0          0           0          0          0
 Financing object
 insurance issue
 Jumlah Tagihan
                                          0             0          0          0           0          0          0
 Total Due
 Sistem layanan
 informasi keuangan
                                          0             0          0          0           0          0          0
 Financial Information
 Service System
 Lainnya (SAMSAT,
 dealer motor, lain-lain)
                                          0             0          0          0           0          0          0
 Others (SAMSAT,
 motorcycle dealers, others)
 Jumlah
                                       740        740           100           0           0          0          0
 Total



Berdasarkan komposisi pengaduan konsumen tahun              Based on the composition of consumer complaints
2025, mayoritas keluhan berasal dari kategori sistem        in 2025, the majority of complaints came from the
layanan informasi keuangan (71,2%) dari total               financial information service system category (71.2%)
pengaduan, diikuti oleh kategori lainnya seperti            of the total complaints, followed by other categories
layanan pihak ketiga (15,0%), keberatan biaya               such as third-party services (15.0%), objections to
tambahan/denda (6,6%), serta kegagalan atau                 additional fees/fines (6.6%), and transaction failures
keterlambatan transaksi (5,1%). Pola ini menunjukkan        or delays (5.1%). This pattern indicates that the
bahwa peningkatan penggunaan kanal digital dan              increasing use of digital channels and the involvement
keterlibatan ekosistem pihak ketiga dalam proses            of third-party ecosystems in the financing process also
pembiayaan turut memengaruhi profil pengaduan               influence the consumer complaints profile.
konsumen.

Pengaduan terkait keberatan biaya tambahan dan              Complaints related to objections to additional fees
layanan pihak ketiga mengindikasikan pentingnya             and third-party services indicate the importance of
penguatan transparansi informasi kepada konsumen            strengthening information transparency for consumers
sejak tahap awal transaksi. Perseroan merespons             from the initial stages of the transaction. The
hal ini melalui peningkatan kualitas komunikasi oleh        Company responded to this by improving the quality
frontliners, penyempurnaan materi informasi produk,         of communication by frontliners, refining product
serta penguatan edukasi konsumen agar seluruh biaya,        information materials, and strengthening consumer
manfaat, dan risiko dapat dipahami secara jelas.            education so that all costs, benefits, and risks are
                                                            clearly understood.
                                                                                                                       PT Bussan Auto Finance




Di sisi lain, tingginya pengaduan pada sistem layanan       Furthermore, the high number of complaints about
informasi keuangan menjadi perhatian utama                  financial information service system has become a
Perseroan untuk terus meningkatkan keandalan                major focus for the Company, which requires it to
sistem dan infrastruktur teknologi, guna memastikan         continuously improve the reliability of its technology
kelancaran transaksi dan meminimalkan potensi               systems and infrastructure to ensure smooth
gangguan layanan di masa mendatang.                         transactions and minimize potential future service
                                                            disruptions.




                                                                                                                      153
Page 154
                             Pengaduan Selesai dalam Masa Laporan
                             REPORTS SETTLED IN REPORTING PERIOD

                                                         JUMLAH                                <10         10< x <20       >20
                                                          TOTAL                              HARI/DAYS     HARI/DAYS     HARI/DAYS
                             Pengaduan yang Diterima dalam Periode Pelaporan
                                                                                                     610           130             0
                             Report Received in Reporting Period
                               a. Telah diselesaikan
                                                                                                       0             0             0
                                  closed
                               b. Sedang dalam proses penyelesaian
                                                                                                     610           130             0
                                  under settlement process
                             Jumlah
                                                                                                       -             -             -
                             Total



                             Alternatif Penyelesaian Sengketa
                             DISPUTE SETTLEMENT ALTERNATIVES

                                               URAIAN                          LEMBAGA         2025          2024          2023
                                             DESCRIPTION                     INSTITUTION
                             Penyelesaian sengketa melalui Pengadilan
                                                                                     -          0             0             0
                             On Court Dispute Settlement
                             Penyelesaian sengketa melalui LAPS
                                                                                  LAPS SJK      0             8             2
                             Dispute Settlement via LAPS


                                                         URAIAN                                2025          2024          2023
                                                       DESCRIPTION
                             Perubahan/pemutusan akad/perjanjian/kontrak
                                                                                                0             0             2
                             Addendum/Revocation of Agreement/Contract
                             Kelalaian konsumen
                                                                                                0             5             11
                             Consumers negligence
                             Pemahaman karakteristik produk oleh konsumen
                                                                                                73            39           892
                             Product characteristics understanding by consumers
                             Lainnya (SAMSAT, Dealer Motor, Lain-lain)
2025 Sustainability Report




                                                                                               667           636           832
                             Others (SAMSAT, Motorcycle Dealers, Others)
                             Jumlah
                                                                                               740           680           1.737
                             Total



                             Publikasi Negatif Pengaduan
                             NEGATIVE PUBLICATION OF THE REPORTS
|




                                                         URAIAN
Laporan Keberlanjutan 2025




                                                                                               2025          2024          2023
                                                       DESCRIPTION
                             Pengaduan konsumen pada Media Massa
                                                                                                3             3             0
                             Customer Complaint via Mass Media
                             a. Cetak
                                                                                                0             0             0
                                Printed
                             b. Elektronik
                                                                                                3             3             0
                                Electronic




   154
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                            URAIAN      2025   2024   2023
                          DESCRIPTION
Artikel media
                                         0      0      2
Media Article
a. Cetak
                                         0      0      0
   Printed
b. Elektronik
                                         0      0      2
   Electronic
Liputan media
                                         0      1      0
Media coverage
a. Cetak
                                         0      0      0
   Printed
b. Elektronik
                                         0      1      0
   Electronic
Publikasi/tulisan di tempat umum
                                         0      0      0
Publication/article at public area
Media sosial, surat elektronik
                                         2      0      2
Social media, electronic mail
Lainnya
                                         0      0      0
Others
Jumlah
                                         5      4      4
Total




                                                              PT Bussan Auto Finance




                                                             155
Page 156
      Laporan Keberlanjutan 2025   |   2025 Sustainability Report




156
Page 157
TATA KELOLA
KEBERLANJUTAN
SUSTAINABILITY GOVERNANCE




Fondasi tata kelola terus diperkuat melalui
koordinasi lintas fungsi, memastikan
risiko dan peluang keberlanjutan mulai
terintegrasi dalam proses pengambilan
keputusan.


The governance foundation is always be
                                               PT.Bussan Auto Finance




strengthened through cross-functional
coordination, ensuring that sustainability
risks and opportunities have been
integrated into the decision-making
process.


                                              157
Page 158
                             PENERAPAN GOOD CORPORATE
                             GOVERNANCE (GCG)
                             IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE (GCG)



                                      Komitmen GCG                                            GCG Commitment

                             Sebagai perusahaan yang menjunjung tinggi integritas,   As a company that upholds integrity, the Company is
                             Perseroan berkomitmen untuk menempatkan Tata            comitted to place Good Corporate Governance (GCG)
                             Kelola Perusahaan yang Baik (GCG) sebagai landasan      as a sole foundation in running the business activities.
                             utama dalam menjalankan kegiatan usaha. Melalui         Through the GCG implementation, the Company
                             penerapan GCG, Perseroan berupaya membangun             strives to build stakeholders’ trust, strengthen risk
                             kepercayaan pemangku kepentingan, memperkuat            governance, improve efficiency, and ensure integrity
                             tata kelola risiko, meningkatkan efisiensi, dan         business sustainability. The Company adopts GCG
                             memastikan keberlanjutan usaha yang berintegritas.      based on following principles.
                             Perseroan menerapkan GCG berdasarkan prinsip-
                             prinsip berikut:



                             Prinsip-prinsip GCG
                             GCG PRINCIPLES




                               1                     2                     3                     4                      5
                               Transparansi          Akuntabilitas         Responsibilitas       Independensi           Kewajaran
                               Transparency          Accountability        Responsibility        Independency           Fairness




                             1
                                               Transparansi                                   Transparency
                                               Menyampaikan informasi yang relevan,           Providing relevant, accurate, and on time
2025 Sustainability Report




                                               akurat, dan tepat waktu kepada pemangku        information to the stakeholders.
                                               kepentingan.




                             2
                                               Akuntabilitas                                  Accountability
                                               Menerapkan sistem manajemen dan                Implementing clear management system
                                               pembagian tugas serta tanggung jawab           and division of duties.
                                               yang jelas.
|
Laporan Keberlanjutan 2025




                             3
                                               Responsibilitas                                Responsibility
                                               Mematuhi seluruh peraturan perundangan         Comply with all prevaling law and regulations
                                               yang berlaku serta menjalankan tanggung        and perform social and environmental
                                               jawab sosial dan lingkungan.                   responsibility.




                             4
                                               Independensi                                   Independency
                                               Mengambil keputusan dengan menghindari         Decision making by avoiding conflict of
                                               konflik kepentingan.                           interest.



   158
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5
                  Kewajaran [IDX G-08]                         Fairness [IDX G-08]
                  Memberikan perlakuan yang adil kepada        Equal treatment to all stakeholders and
                  seluruh pemangku kepentingan serta           ensure provision of the rights fulfilment have
                  memastikan ketentuan pemenuhan hak           complied with prevaling regulations.
                  mereka sesuai ketentuan yang berlaku.




         Landasan                                              GCG Implementation
         Penerapan GCG                                         Framework
Perseroan merujuk pada beberapa peraturan             The Company refers to law and regulations as the GCG
perundang-undangan sebagai dasar penerapan GCG,       implementation framework, as follows:
antara lain:
1. Undang-Undang No. 40 tahun 2007 tentang            1. Law No. 40 of 2007 on Limited Liability Company,
    Perseroan Terbatas,
2. Peraturan Otoritas Jasa Keuangan (POJK) dan        2. Finansial Service Authority Regulation (POJK)
    Surat Edaran Otoritas Jasa Keuangan (SEOJK)          and Finansial Service Authority Circular Letter
    terkait Tata Kelola, Laporan Tahunan, Manajemen      (SEOJK) regarding Governance, Annual Report, Risk
    Risiko,                                              Management,
3. Anggaran Dasar Perseroan, Pedoman Tata Kelola      3. The Company’s Articles of Association, Code of
    dan kebijakan internal terkait lainnya.              Governance and other related internal policies.

Daftar lengkap peraturan perundangan yang dijadikan   List of complete law and regualtions as the GCG
sebagai landasan penerapan GCG dapat dilihat di       implementation framework is disclosed in the
Laporan Tahunan Perseroan tahun 2025 bagian Tata      Company’s 2025 Annual Report in Corporate
Kelola Perusahaan.                                    Governance chapter.




                                                                                                                 PT Bussan Auto Finance




                                                                                                                159
Page 160
                             TATA KELOLA KEBERLANJUTAN
                             SUSTAINABILITY GOVERNANCE
2025 Sustainability Report




                                      Struktur Tata Kelola [GRI 2-9] [POJK 5]                    Governance Structure [GRI 2-9] [POJK 5]

                             Perseroan memiliki struktur tata kelola yang sesuai       The Company has a governance structure in accordance
                             dengan ketentuan Undang-Undang No. 40 tahun               with Law No. 40 of 2007 concerning Limited Liability
                             2007 tentang Perseroan Terbatas, yang terdiri dari        Companies, consisting of General Meeting of
                             Rapat Umum Pemegang Saham (RUPS), Dewan                   Shareholders (GMS), Board of Commissioners, and
                             Komisaris dan Direksi.                                    Board of Directors.
|




                             Untuk memastikan efektivitas pengawasan, Perseroan        To ensure effective supervision, the Company
                             menerapkan alur tata kelola keberlanjutan yang            implements a structured sustainability governance
Laporan Keberlanjutan 2025




                             terstruktur, dimana isu-isu keberlanjutan yang material   process, where material sustainability issues are
                             diidentifikasi dan dibahas pada tingkat manajemen,        identified and discussed at the management level,
                             kemudian dilaporkan secara berkala kepada Direksi         reported periodically to the Board of Directors for
                             untuk pengambilan keputusan strategis, dan                strategic decision-making, and subsequently submitted
                             selanjutnya disampaikan kepada Dewan Komisaris            to the Board of Commissioners for supervision and
                             untuk fungsi pengawasan dan pemberian arahan.             direction. This mechanism ensures that sustainability
                             Mekanisme ini memastikan bahwa risiko dan peluang         risks and opportunities are integrated into the decision-
                             keberlanjutan terintegrasi dalam proses pengambilan       making process at all of the organization levels.
                             keputusan di seluruh tingkatan organisasi.



   160
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Struktur Tata Kelola Bussan Auto Finance
BUSSAN AUTO FINANCE GOVERNANCE STRUCTURE [POJK 5.a]

                                        Organ Utama | Main Company’s Bodies



                                                        RUPS
                                                        GMS



              Dewan Komisaris                                                                   Direksi
           Board of Commissionners                                                         Board of Directors




                                     Organ Pendukung | Support Company’s Bodies



         DPS & Komite dibawah                                                        Unit Kerja yang mendukung
           Dewan Komisaris                    Komite dibawah Direksi                       penerapan GCG
         SSB & Committee under            Committee under Board of Directors           Work units that support
        Board of Commissionners                                                         GCG implementation

             Komite Audit                      Komite Tanggung Jawab                 Satuan Kerja Audit Internal
            Audit Committee                       Sosial Perusahaan                   Internal Audit Work Unit
                                                   Corporate Social
           Komite Nominasi                     Responsibility Committee                 Sekretaris Perusahaan
           dan Remunerasi                                                                Corporate Secretary
           Nomination and                        Komite Manajemen
        Remuneration Committee                  Kelangsungan Usaha                    Satuan Kerja Manajemen
                                                 Business Continuity                    Risiko dan Kepatuhan
          Komite Pemantau Risiko               Management Committee                    Risk Management and
        Risk Monitoring Committee                                                      Compliance Work Unit
                                               Komite Keselamatan dan
                                                  Kesehatan Kerja
                                               Occupational Safety and
                                                 Health Committee

                                                  Komite Pengarah
                                                 Teknologi Informasi
                                               Information Technology
                                                 Steering Committee

                                                  Komite Digitalisasi
                                               Digitalization Committee

                                               Komite Manajemen Risiko
                                             Risk Management Committee

                                                 Komite Safety Riding
                                               Safety Riding Committee




RUPS                                                         GMS

RUPS merupakan badan tertinggi dalam struktur tata           GMS is the highest body in the Company’s governance
kelola Perseroan yang memiliki kewenangan eksklusif          structure, with distinctive authority to make strategic
untuk mengambil keputusan strategis yang tidak dapat         decisions that cannot be delegated to the Board of
didelegasikan kepada Dewan Komisaris dan Direksi.            Commissioners and Board of Directors.
                                                                                                                        PT Bussan Auto Finance




Dewan Komisaris                                              Board of Commissioners

Dewan Komisaris bertugas untuk melakukan                     Board of Commissioners is responsible for overseeing
pengawasan dan memberikan rekomendasi kepada                 and providing recommendations to the Board
Direksi untuk memastikan perusahaan dikelola sesuai          of Directors to ensure the Company is managed
dengan tujuan serta regulasi yang berlaku. Dalam             in accordance with its objectives and prevailing
melaksanakan tugasnya, Dewan Komisaris dibantu               regulations. In carrying out its duties, the Board of
oleh Komite di bawah Dewan Komisaris.                        Commissioners is assisted by Committees under the
                                                             Board of Commissioners.
                                                                                                                       161
Page 162
                             Direksi                                                    Board of Directors

                             Direksi bertugas sebagai badan pengelola perusahaan        Board of Directors serves as the company’s
                             yang bertanggung jawab atas operasional Perseroan          management body, responsible for the Company’s
                             sehari-hari. Untuk memastikan penerapan prinsip GCG        day-to-day operations. To ensure effective GCG
                             berjalan efektif di seluruh lini, Direksi didukung oleh    principles implementation across all levels, the
                             Komite di bawah Direksi serta berbagai unit kerja yang     Board of Directors is supported by committees under
                             menjalankan fungsi pengawasan dan kepatuhan di             the Board of Directors and various work units that
                             tingkat operasional. [GRI 2-11].                           perform monitoring and compliance functions at the
                                                                                        operational level. [GRI 2-11].

                             Informasi lebih lanjut mengenai tata kelola perusahaan     Further information regarding corporate governance
                             dan latar belakang masing-masing anggota Dewan             and the background of each Board of Commissioners
                             Komisaris dan Direksi dapat dilihat pada Laporan           and Board of Directors member is disclosed in the
                             Tahunan Perusahaan. [IDX G-02]                             Company’s Annual Report. [IDX G-02]


                                       Peran Badan Tata Kelola                                    Role of The Highest Governance
                                       Tertinggi dalam Mengawasi                                  Body in Supervising Impact
                                       Manajemen Dampak [GRI 2-12]                                Management [GRI 2-12]
                             Dewan Komisaris dan Direksi berwenang dalam                Board of Commissioners and Board of Directors have
                             meninjau serta menyetujui sustainability framework,        the authority to review and approve sustainability
                             dan rencana keberlanjutan jangka menengah guna             framework and medium-term sustainability plan to
                             memastikan strategi keberlanjutan sejalan dengan           ensure that the sustainability strategy is in line with
                             visi, misi, serta nilai-nilai perusahaan.                  the Company’s vision, mission, and values.

                             Selain fungsi strategis tersebut, Dewan Komisaris secara   In addition to these strategic functions, the Board of
                             berkala menilai efektivitas proses organisasi melalui      Commissioners periodically assesses the effectiveness
                             rapat gabungan dengan Direksi yang diselenggarakan         of organizational processes through joint meetings
                             sedikitnya 4 (empat) kali dalam satu tahun. Dalam          with the Board of Directors, held at least four
                             rapat tersebut, dilakukan evaluasi terhadap kinerja        meetings a year. These meetings evaluate the
                             dan pencapaian target Perseroan. Peninjauan ini            Company’s performance and target achievement.
                             memastikan strategi dan kebijakan keberlanjutan            This review ensures that sustainability strategies and
                             tetap relevan dan efektif dalam menghadapi dinamika        policies remain relevant and effective in addressing
                             tantangan maupun peluang bisnis yang berkembang.           the dynamics of evolving business challenges and
                                                                                        opportunities.
2025 Sustainability Report




                                       Peran Badan Tata Kelola                                    Role of The Highest Governance
                                       dalam Pengelolaan Risiko                                   Body in Sustainability and
                                       Keberlanjutan dan Risiko Iklim                             Climate Risks Management
                                       [IFRS S1.27.(a-b)] [IFRS S2.6.(a-b)]                       [IFRS S1.27.(a-b)] [IFRS S2.6.(a-b)]


                             Dewan Komisaris mulai mempertimbangkan risiko              The Board of Commissioners has started to consider
                             dan peluang keberlanjutan, termasuk risiko terkait         sustainability risks and opportunities, including risks
                             perubahan iklim, sesuai dengan mandat dalam                related to climate change, in accordance with the
                             Piagam Dewan Komisaris No. Charter-BOC-019-006             mandate of the Board of Commissioners Charter No.
|




                             tertanggal 16 Juni 2025, yang telah mencakup aspek         Charter-BOC-019-006 dated June 16, 2025, which
                             keberlanjutan dalam lingkup tugas dan fungsi Dewan         includes sustainability aspects within the scope of the
Laporan Keberlanjutan 2025




                             Komisaris. [IFRS S2.6(a)(i)].                              Board of Commissioners’ duties and functions [IFRS
                                                                                        S2.6(a)(i)].


                             Dalam tahap awal ini, pengawasan akan dilakukan            In this initial phase, the supervision will be conducted in
                             secara bertahap melalui peninjauan berkala atas            stages through regular reviews of information related
                             informasi terkait risiko dan peluang keberlanjutan,        to sustainability risks and opportunities, including
                             termasuk melalui pelaporan kepada manajemen yang           through reporting to management that includes key
                             mencakup indikator risiko utama (Key Risk Indicators/      risk indicators (KRIs) relevant to sustainability and
                             KRI)    yang relevan dengan risiko keberlanjutan           climate risks. Although the approach and frequency of
                             dan    iklim, meskipun pendekatan dan frekuensi            such reporting will continue to evolve as the Company’s
                             pelaporan tersebut masih akan terus dikembangkan           sustainability management framework strengthens.
                             seiring dengan penguatan kerangka pengelolaan              In 2025, as an initial phase, this information will be
   162
Page 163
keberlanjutan Perseroan. Di tahun 2025, sebagai              obtained at Board of Directors and the Board of
tahap awal, informasi tersebut diperoleh dalam rapat         Commissioners Joint Meeting [IFRS S2.6(a)(iii)].
gabungan Direksi dan Dewan Komisaris [IFRS S2.6(a)(iii)].

Sementara      itu,     Direksi melalui Sustainable          Meanwhile, through the Sustainable Finance
Finance Task Force bertanggung jawab secara                  Task Force, the Board of Directors, is directly
langsung dalam mengelola risiko dan peluang                  responsible for managing sustainability risks and
keberlanjutan, termasuk risiko iklim, sebagaimana            opportunities, including climate risk, as stipulated
tertuang dalam Piagam Direksi No. Charter-                   in the Board of Directors Charter No. Charter-
Corporate Planning & Secretary-017-004 tertanggal            Corporate Planning & Secretary-017-004 dated
9 Juni 2025. [IFRS S2.6(b)(i)]                               June 9, 2025. [IFRS S2.6(b)(i)]

Direksi memantau pelaksanaan fungsi Sustainable              The Board of Directors monitors the implementation
Finance Task Force melalui rapat dan pelaporan berkala       of the Sustainable Finance Task Force through regular
yang dikoordinasikan oleh tim terkait. Selanjutnya,          meetings and reports coordinated by the relevant
pembaruan kepada Dewan Komisaris disampaikan                 team. Furthermore, updates are provided to the
oleh Direksi dalam rapat gabungan Direksi dan                Board of Commissioners by the Board of Directors
Dewan Komisaris yang dilakukan secara periodik               in periodic (semester) joint meetings, including
(semester), termasuk penyampaian perkembangan                updates on sustainability performance and climate-
kinerja keberlanjutan dan metrik terkait iklim,              related metrics, such as emissions and ongoing and
seperti emisi serta inisiatif yang sedang dan telah          past initiatives. This discussion is part of the agenda
dilaksanakan. Pembahasan ini menjadi salah satu              for Board of Commissioners and Board of Directors
agenda dalam rapat Dewan Komisaris dan Direksi.              meetings. However, this discussion is still gradual and
Meskipun demikian, pembahasan ini masih bersifat             is conducted as part of the process of strengthening
bertahap dan dilakukan sebagai bagian dari proses            understanding and oversight of sustainability issues.
penguatan pemahaman serta pengawasan terhadap
isu keberlanjutan.

Dalam beberapa kesempatan, topik yang dibahas                On several occasions, the topics discussed are including
mencakup antara lain perkembangan pengukuran emisi,          developments in emissions measurement, including
termasuk Cakupan 1, Cakupan 2, dan Cakupan 3, serta          Scope 1, Scope 2, and Scope 3, as well as the composition
komposisi portofolio pembiayaan yang terkait dengan          of the financing portfolio related to sustainable
kegiatan usaha berkelanjutan, termasuk kontribusi            business activities, including the contribution of the
Kategori Kegiatan Usaha Berkelanjutan (KKUB)                 Sustainable Business Activity Category (KKUB) to the
terhadap total portofolio. Pembahasan juga mencakup          total portfolio. Discussions also cover developments in
perkembangan pembiayaan pada segmen kendaraan                financing for low-emission vehicle segments such as
rendah emisi seperti kendaraan listrik dan hybrid, serta     electric and hybrid vehicles, as well as the direction of
arah pengembangan portofolio yang secara bertahap            portfolio development, which is gradually starting to
mulai mempertimbangkan aspek keberlanjutan. Selain           consider sustainability aspects. Additionally, progress
itu, turut dibahas perkembangan penyusunan laporan           on the preparation of the sustainability report and
keberlanjutan dan realisasi Rencana Aksi Keuangan            the implementation of the Sustainable Finance Action
Berkelanjutan (RAKB) yang menajdi bagian dari                Plan (RAKB), which is part of the Company’s business
pemabahan rencana bisnis Perseroan.                          plan revision, were discussed.

Pembahasan tersebut menjadi bagian dari proses               These discussions are part of the initial process to
awal dalam mendukung pengambilan keputusan                   support decision-making and strengthen governance,
dan penguatan tata kelola, yang ke depan akan terus          which will continue to be developed in a more structured
dikembangkan secara lebih terstruktur seiring dengan         manner as capacity and needs for managing risks and
peningkatan kapasitas dan kebutuhan pengelolaan              opportunities related to climate change increase.
risiko serta peluang terkait perubahan iklim.
                                                                                                                          PT Bussan Auto Finance




        NAMA                      JABATAN                   JUMLAH RAPAT            KEHADIRAN                %
        NAME                      POSITION                  TOTAL MEETING          ATTENDANCE
                        Presiden Komisaris
 Toshiyuki Kojima                                                 3                       3               100%
                        President Commissioner
                        Komisaris
 Naotaka Takeshita                                                3                       3               100%
                        Commissioner
                        Komisaris
 Masami Shiobara                                                  3                       3               100%
                        Commissioner
                                                                                                                         163
Page 164
                                        NAMA                    JABATAN                   JUMLAH RAPAT             KEHADIRAN                  %
                                        NAME                    POSITION                  TOTAL MEETING           ATTENDANCE
                                                     Komisaris Independen
                              Dani Firmansjah                                                      3                      3                 100%
                                                     Independent Commissioner
                                                     Komisaris Independen
                              Prabowo                                                              3                      3                 100%
                                                     Independent Commissioner
                                                     Komisaris Independen
                              Nurdayadi                                                            3                      3                 100%
                                                     Independent Commissioner
                                                     Presiden Direktur
                              Lynn Ramli*                                                          2                      2                 100%
                                                     President Director
                                                     Presiden Direktur
                              Akira Sugai                                                          3                      3                 100%
                                                     President Director
                                                     Wakil Presiden Direktur
                              Koji Kato                                                            3                      3                 100%
                                                     Vice President DIrector
                                                     Direktur
                              Sigit Sembodo                                                        3                      3                 100%
                                                     Director
                                                     Direktur
                              A Lung Ng                                                            3                      3                 100%
                                                     Director
                                                     Direktur
                              Yudono                                                               3                      3                 100%
                                                     Director



                             Untuk memastikan kecukupan kompetensi dalam                   To ensure adequate competency in carrying out
                             melakukan fungsi pengawasan, Dewan Komisaris                  its oversight function, the Board of Commissioners
                             memanfaatkan keahlian teknis Sustainable Finance              leverages the technical expertise of the Sustainable
                             Task Force, serta secara bertahap meningkatkan                Finance Task Force and gradually enhances its
                             pemahaman dan kapasitas melalui paparan                       understanding and capacity through management
                             manajemen, diskusi strategis, dan pengembangan                presentations, strategic discussions, and competency
                             kompetensi terkait isu keberlanjutan dan iklim. Ada           development related to sustainability and climate
                             pun pelatihan yang diikut oleh Dewan Komisaris terkait        issues. The climate-related training attended by the
                             iklim diungkapkan dalam tabel Daftar Pelatihan                Board of Commissioners is outlined in the table “List
                             Terkait Keberlanjutan untuk Dewan Komisaris dan               of Sustainability-Related Training for the Board of
                             Direksi Tahun 2025 [IFRS S2.6(a)(ii)]                         Commissioners and Board of Directors in 2025” [IFRS
                                                                                           S2.6(a)(ii)].
2025 Sustainability Report




                             Sejalan dengan upaya penguatan struktur tata kelola           In line with efforts to strengthen the governance
                             pada tahun 2025, Perseroan secara bertahap akan               structure in 2025, the Company will gradually
                             memperkuat peran pengawasan serta mekanisme                   strengthen its oversight role and monitoring
                             pemantauan terhadap isu keberlanjutan dan iklim               mechanisms for sustainability and climate issues going
                             ke depan. Dalam konteks tersebut, Dewan Komisaris             forward. In this context, the Board of Commissioners
                             akan mulai mempertimbangkan risiko, peluang, dan              will begin considering risks, opportunities, and trade-
                             trade-off dalam evaluasi strategi, transaksi material,        offs in evaluating strategies, material transactions,
                             dan kebijakan manajemen risiko, termasuk dalam                and risk management policies, including in the context
                             konteks transisi menuju ekonomi rendah karbon.                of the transition to a low-carbon economy. The Board
                                                                                           of Commissioners also provides strategic direction
|




                             Dewan Komisaris juga memberikan arahan strategis
                             serta menerima pembaruan secara berkala terkait               and receives regular updates on developments in the
Laporan Keberlanjutan 2025




                             perkembangan pengelolaan risiko dan peluang                   management of sustainability risks and opportunities,
                             keberlanjutan, termasuk proses penetapan dan                  including the process of setting and monitoring
                             pemantauan target keberlanjutan dan iklim yang saat           sustainability and climate targets, which is currently
                             ini masih dalam tahap pengembangan. [IFRS S2.6(a)(iv),        under development. [IFRS S2.6(a)(iv), 6(a)(v)]
                             6(a)(v)]


                             Ke depan, Perseroan berupaya untuk secara                     Going forward, the Company strives to gradually
                             bertahap memperkuat integrasi prosedur dan kontrol            strengthen the integration of sustainability risk
                             pemantauan risiko keberlanjutan ke dalam fungsi               monitoring procedures and controls into internal
                             internal, seperti manajemen risiko, operasional,              functions, such as risk management, operations,
                             dan kepatuhan, termasuk melalui pemanfaatan                   and compliance, including through the utilization
                             kerangka ERM, serta indikator pemantauan risiko               of the ERM framework and relevant risk monitoring
   164                       yang relevan. [IFRS S2.6(b)(ii)]. Integrasi ini memastikan    indicators. [IFRS S2.6(b)(ii)]. This integration ensures that
Page 165
proses identifikasi, penilaian, dan pemantauan risiko      the process of identifying, assessing, and monitoring
keberlanjutan berjalan konsisten dan mendukung             sustainability risks is consistent and supports business
pengambilan keputusan bisnis, serta memperkuat             decision-making, while strengthening management
akuntabilitas manajemen dalam mengelola risiko dan         accountability in sustainably managing climate-
peluang terkait iklim secara berkelanjutan.                related risks and opportunities.



         Peran Badan Tata Kelola                                     Role of The Highest
         Tertinggi dalam Pelaporan                                   Governance Body in
         Keberlanjutan [GRI 2-14]                                    Sustainability Reporting [GRI 2-14]
Dewan Komisaris dan Direksi berperan aktif dalam           Board of Commissioners and Board of Directors
penyusunan serta pelaporan kinerja keberlanjutan           play active role in the Company’s sustainability
Perseroan. Keduanya memastikan prinsip keberlanjutan       performance preparation and reporting. They ensure
terintegrasi secara konsisten dalam kebijakan, strategi,   that sustainability principles have been consistently
dan operasional perusahaan.                                integrated into the company’s policies, strategies, and
                                                           operations.

Dewan Komisaris menjalankan fungsi pengawasan              The Board of Commissioners oversees the sustainability
terhadap proses pelaporan keberlanjutan dan                reporting process and ensures that the Board of
memastikan Direksi memenuhi tanggung jawabnya              Directors fulfills its responsibilities in a timely and
secara tepat waktu dan menyeluruh, termasuk dalam          comprehensive manners, including in the management
pengelolaan aspek ekonomi, sosial, lingkungan, dan         of economic, social, environmental, and governance
tata kelola. Dewan Komisaris juga memberikan arahan        aspects. The Board of Commissioners also provides
strategis serta menyetujui topik material yang menjadi     strategic direction and approves material topics that
bagian dari rencana keberlanjutan jangka menengah.         form part of the medium-term sustainability plan.

Sementara itu, Direksi didukung oleh Sustainable           Meanwhile, the Board of Directors is supported by the
Finance Task Force, bertanggung jawab atas penerbitan      Sustainable Finance Task Force, which is responsible
Laporan Keberlanjutan dan evaluasi topik material          to publish the Sustainability Report and evaluating
untuk memastikan pemenuhan standar dan ketentuan           material topics to ensure compliance with regulatory
regulator. Adapun dokumen Rencana Aksi Keuangan            standards and requirements. The Sustainable Finance
Berkelanjutan (RAKB) disusun oleh Sustainable Finance      Action Plan (RAKB) document was prepared by
Task Force di bawah arahan Direksi dan disetujui oleh      Sustainable Finance Task Force under the direction
Dewan Komisaris dalam Rapat Gabungan bersama               of the Board of Directors and approved by the Board
Laporan Rencana Bisnis. Laporan RAKB untuk periode         of Commissioners in a Joint Meeting, along with
2026 telah disampaikan kepada OJK pada 1 Desember          the Business Plan Report. The RAKB report for the
2025.                                                      2026 period was submitted to the Financial Services
                                                           Authority (OJK) on December 1, 2025.


         Delegasi Tanggung Jawab untuk                               Delegation of Responsibility to
         Mengelola Dampak [SEOJK E.1.] [GRI 2-13]                    Manage Impact [SEOJK E.1.] [GRI 2-13]
Pelaksanaan komitmen keberlanjutan di tingkat              The sustainability commitments implementation at
operasional dijalankan oleh Sustainable Finance            the operational level is carried out by the Sustainable
Task Force, yang terdiri dari para eksekutif dan fungsi    Finance Task Force, which consists of executives and
terkait dengan keahlian di bidangnya masing-masing.        relevant functionaries with expertise in their respective
Task Force ini dibentuk sejak tahun 2020, dengan           fields. The Task Force was established in 2020, with the
koodinator utama berada di bawah divisi Corporate          primary coordinator under the Corporate Planning &
Planning & Secretary.                                      Secretary division.
                                                                                                                        PT Bussan Auto Finance




Secara umum, tugas dan tanggung jawab Sustainable          In general, the duties and responsibilities of the
Finance Task Force, meliputi:                              Sustainable Finance Task Force are as follows:
1. Bertanggung jawab terhadap pengelolaan                  1. Responsible in managing the Company’s overall
    program aksi keuangan berkelanjutan di Perseroan           sustainable finance action program, including:
    secara keseluruhan, meliputi:
    a. Pengembangan produk dan atau jasa keuangan             a. Development of sustainable financial products
        berkelanjutan termasuk peningkatan portofolio            and/or services, including increasing the
        pembiayaan, investasi atau penempatan pada               financing portfolio, investments, or placements
        instrumen keuangan atau proyek yang sejalan              in financial instruments or projects that align
        dengan penerapan keuangan berkelanjutan;                 with the implementation of sustainable
                                                                 finance;                                              165
Page 166
                                   b. Pengembangan kapasitas internal Perseroan;                            b. Development of the Company’s internal
                                                                                                                capacity;
                                   c. Penyesuaian organisasi, manajemen risiko, tata                        c. Adjusting the organization, risk management,
                                       kelola, dan/atau standar prosedur operasional                            governance, and/or standard operating
                                       yang sesuai dengan prinsip penerapan                                     procedures in accordance with the principles of
                                       keuangan berkelanjutan.                                                  sustainable finance.
                             2.    Mengelola dan mengimplementasikan rencana                          2.    Managing and implementing the sustainable
                                   aksi keuangan berkelanjutan untuk mencapai                               finance action plan to achieve sustainable finance
                                   tujuan keuangan berkelanjutan,                                           goals.
                             3.    Menyusun pedoman rencana aksi keuangan                             3.    Developing guidelines for the Company’s
                                   berkelanjutan      Perseroan,    serta   laporan                         sustainable finance action plan and the Company’s
                                   berkelanjutan Perseroan,                                                 sustainability report.
                             4.    Memproyeksikan dan menyesuaikan anggaran                           4.    Projecting and adjusting the budget for
                                   penerapan aksi keuangan berkelanjutan.                                   implementing sustainable finance actions.
                             5.    Melakukan koordinasi dengan Komite Tanggung                        5.    Coordinating      with   the    Corporate    Social
                                   Jawab Sosial (CSR) dalam hal pelaksanaan                                 Responsibility (CSR) Committee regarding the
                                   Tanggung Jawab Sosial dan Lingkungan.                                    implementation of Social and Environmental
                                                                                                            Responsibility.

                             Struktur serta rincian tugas dan tanggung jawab                          Structure and details of the duties and responsibilities
                             masing-masing pihak yang tergabung dalam                                 of each unit included in the Sustainable Finance Task
                             Sustainable Finance Task Force, diuraikan sebagai                        Force are described as follows:
                             berikut:



                                                                                             ADVISOR

                                                                                  Direksi / Board of Directors

                                                                                      Koji Kato & Sigit Sembodo


                                                                                                                                COORDINATOR

                                                                                                                         Corporate Planning & Secretary




                                  MEMBER     MEMBER       MEMBER        MEMBER            MEMBER           MEMBER        MEMBER          MEMBER             MEMBER

                              All Business   Operations    Legal &         Risk            Human            Learning &   Corporate       Corporate       Corporate
2025 Sustainability Report




                                  Unit        Support     Litigation   Management         Resource         Development    Finance       Accounting &   Communication
                                                                       & Compliance      Management                                     Procurement      & Branding




                                                                                                                                MEMBER           MEMBER         MEMBER

                                                                                                                                  Business         Credit        General
                                                                                                                                Intelligence                      Affair
                                                                                                                                 Analytics
|
Laporan Keberlanjutan 2025




   166
Page 167
Tugas dan Tanggung Jawab Sustainable Finance Task Force
DUTY AND RESPONSIBILITY OF SUSTAINABLE FINANCE TASK FORCE

         DIVISI                                          TUGAS & WEWENANG
        DIVISION                                          DUTY & AUTHORITY
Direksi Perseroan             Bertanggung jawab terhadap penerapan Program Aksi Keuangan Berkelanjutan
Board of Directors            di Perseroan secara keseluruhan
                              Responsible for the implementation of the overall Sustainable Finance Action
                              Program in the Company
Divisi Corporate Planning     1. Bertanggung jawab kepada Direksi terhadap pengelolaan Program Aksi
& Secretary                       Keuangan Berkelanjutan di Perseroan secara keseluruhan
Corporate Planning &          2. Mengelola Program Aksi Keuangan Berkelanjutan di Perseroan
Secretary Division            3. Membentuk Satuan Kerja Aksi Keuangan Berkelanjutan
                              4. Menyusun Pedoman Perusahaan Aksi Keuangan Berkelanjutan Perseroan
                              5. Mengawasi penerapan Aksi Keuangan Berkelanjutan Perseroan
                              6. Menyusun Laporan Rencana Aksi Keuangan Berkelanjutan Perseroan
                              7. Menyusun Laporan Keberlanjutan Perseroan
                              8. Mendukung penyusunan Rencana Aksi Keuangan Berkelanjutan Perseroan
                              9. Memproyeksikan dan menyesuaikan anggaran terkait Aksi Keuangan
                                  Berkelanjutan
                              10. Memantau penerapan keuangan berkelanjutan
                              1. Responsible to the Board of Directors for the overall management of the
                                  Company’s Sustainable Finance Action Program.
                              2. Managing the Company’s Sustainable Finance Action Program.
                              3. Establishing a Sustainable Finance Action Work Unit.
                              4. Developing the Company’s Sustainable Finance Action Guidelines.
                              5. Overseeing the implementation of the Company’s Sustainable Finance
                                  Action.
                              6. Preparing the Company’s Sustainable Finance Action Plan Report.
                              7. Preparing the Company’s Sustainability Report.
                              8. Supporting the preparation of the Company’s Sustainable Finance Action
                                  Plan.
                              9. Projecting and adjusting the budget related to Sustainable Finance Action.
                              10. Monitoring the implementation of sustainable finance.
Divisi Corporate              1. Pelaporan terkait realisasi pembiayaan Kegiatan Usaha Kategori Berkelanjutan
Accounting & Procurement      2. Mengkaji potensi penggunaan dan/atau pemanfaatan sumber pendanaan
dan Divisi Corporate             terkait keuangan berkelanjutan
Finance                       1. Reporting realization of financing for Sustainable Business Activities
Corporate Accounting          2. Reviewing the potential use and/or utilization of funding sources related to
& Procurement and                sustainable finance
Corporate Finance Division
Divisi Legal &                1. Bersama-sama dengan divisi terkait menyusun Pedoman Perusahaan Aksi
Litigation dan Divisi            Keuangan Berkelanjutan Perusahaan
Risk Management &             2. Melakukan review dan memberikan rekomendasi terkait aspek resiko dan
Compliance                       kepatuhan serta aspek hukum terhadap Program Aksi Keuangan Berkelanjutan
Legal & Litigation Division   3. Melakukan monitoring risiko terkait penerapan Aksi Keuangan Berkelanjutan
and Risk Management &         1. Collaborate with relevant divisions to develop the Company’s Sustainable
Compliance Division              Finance Action Guidelines
                              2. Review and provide recommendations regarding risk, compliance, and legal
                                                                                                                 PT Bussan Auto Finance




                                 aspects of the Sustainable Finance Action Program
                              3. Oversee risks related to the implementation of Sustainable Finance Action
                                 Programs




                                                                                                                167
Page 168
                                       DIVISI                                        TUGAS & WEWENANG
                                      DIVISION                                        DUTY & AUTHORITY
                             Divisi Human Resources      1. Melakukan rekrutmen/assessment karyawan untuk mengisi unit/taskforce
                             Management dan Divisi          khusus pengelola keuangan berkelanjutan,
                             Learning & Development      2. Melakukan pelatihan peningkatan kompetensi terkait program keuangan
                             Human Resources                berkelanjutan
                             Management Division and     1. Conduct employee recruitment/assessment to fill a dedicated unit/taskforce
                             Learning & Develpment          for sustainable finance management,
                             Division                    2. Conduct competency improvement training related to sustainable finance
                                                            programs.
                             Divisi Corporate         1. Mendukung penyusunan Rencana Aksi Keuangan Berkelanjutan Perseroan
                             Communications &            dalam hal communication & branding
                             Branding                 2. Melaksanakan Green Campaign
                             Corporate Communications 3. Melaksanakan program tanggung jawab sosial dan lingkungan
                             & Branding Division
                                                      Dengan berkoordinasi dengan Komite CSR:
                                                      1. Menyusun rencana dan realisasi program CSR dan tanggung jawab sosial
                                                         lingkungan selama 1 (satu) tahun ke depan sesuai dengan Rencana Aksi
                                                         Keuangan Berkelanjutan
                                                      2. Melaksanakan program tanggung jawab sosial dan lingkungan
                                                      3. Memastikan pelaksanaan tanggung jawab sosial dan lingkungan berorientasi
                                                         pada dukungan berkelanjutan
                                                         1. Support the development of the Company’s Sustainable Finance Action Plan
                                                            in terms of communication and branding.
                                                         2. Implement the Green Campaign.
                                                         3. Implement social and environmental responsibility programs.

                                                         In coordination with the CSR Committee:
                                                         1. Prepare plans and implement CSR and social and environmental responsibility
                                                             programs for the next one year in accordance with the Sustainable Finance
                                                             Action Plan.
                                                         2. Implement social and environmental responsibility programs.
                                                         3. Ensure that the implementation of social and environmental responsibility is
                                                             oriented towards sustainable support.
                             Divisi Operations Support   Membantu dan mendukung kegiatan keberlanjutan di lingkup kantor jaringan
                             Operations Support          Assist and support sustainability activities within the network office environment
                             Division
2025 Sustainability Report




                             Divisi Credit Policy        1. Membuat dan melakukan review terhadap kerangka dan kebijakan kredit
                             Credit Policy Division      2. Melakukan assessment terkait kriteria lingkungan, sosial, tata kelola dan
                                                            kriteria lainnya kepada konsumen
                                                         1. Create and review credit frameworks and policies
                                                         2. Conduct assessments of environmental, social, governance, and other criteria
                                                            for consumers
                             Unit Bisnis                 1. Melakukan penyaluran pembiayaan kepada kegiatan usaha kategori
                             Business Unit                  berkelanjutan
                                                         2. Melakukan pengkajian dan penerbitan produk dan atau jasa keuangan
|




                                                            bekelanjutan
Laporan Keberlanjutan 2025




                                                         1. Distributing financing to sustainable business activities
                                                         2. Conducting studies and issuing sustainable financial products and/or services




   168
Page 169
Di tahun 2025, seiring dengan fase implementasi             In 2025, in line with the increasingly complex
keuangan berkelanjutan yang semakin kompleks,               implementation phase of sustainable finance, the
Perseroan telah melibatkan berbagai divisi, khususnya       Company has involved various divisions, particularly
fungsi General Affairs dan Fungsi Kredit. Adapun tugas      the General Affairs and Credit functions. Their duties
dan wewenangnya adalah sebagai berikut:                     and authorities are as follows:

•   Divisi General Affairs                                  •   General Affairs Division
    - Mendukung penerapan prinsip Sustainable                   - Support the implementation of Sustainable
       Finance melalui pengelolaan operasional dan                 Finance      principles   through       efficient,
       fasilitas kerja yang efisien, bertanggung jawab,            responsible, and environmentally conscious
       dan berwawasan lingkungan.                                  operational and work facility management.
    - Mengelola aset dan gedung yang mendukung                  - Manage assets and buildings that support
       efisiensi energi dan air, pengadaan barang dan              energy and water efficiency, procurement of
       jasa yang memperhatikan aspek keberlanjutan,                goods and services that prioritize sustainability,
       serta pengelolaan limbah dan fasilitas kerja                and waste management and work facilities in
       sesuai ketentuan lingkungan yang berlaku.                   accordance with applicable environmental
                                                                   regulations.
    -   Mendukung terciptanya lingkungan kerja yang             - Support the creation of a safe, healthy, and
        aman, sehat, dan nyaman sebagai bagian                     comfortable work environment as part of
        dari tanggung jawab sosial perusahaan, serta               corporate social responsibility, and ensure
        memastikan kepatuhan terhadap regulasi                     compliance with regulations related to
        terkait operasional pendukung kegiatan usaha               operations supporting sustainable business
        berkelanjutan.                                             activities.

•   Divisi Credit                                           •   Credit Division
    - Menilai      kelayakan        kredit     dengan           - Assess credit scoring by considering ESG
       mempertimbangkan risiko ESG, termasuk                       risks, including regulatory compliance and
       kepatuhan terhadap regulasi dan dampak                      the environmental and social impacts of the
       lingkungan serta sosial dari objek pembiayaan.              financing object.
    - Mendukung         penyaluran         pembiayaan           - Support the distribution of sustainable
       berkelanjutan, termasuk pembiayaan ramah                    financing, including environmentally friendly
       lingkungan dan inklusif sesuai kebijakan                    and inclusive financing in accordance with
       perusahaan.                                                 company policy.
    - Menerapkan kebijakan kredit yang sejalan                  - Implement credit policies that align with
       dengan prinsip manajemen risiko berkelanjutan.              sustainable risk management principles.
    - Melakukan pemantauan kualitas portofolio                  - Monitor the quality of the financing portfolio
       pembiayaan untuk memitigasi risiko jangka                   to mitigate long-term risks, including climate
       panjang, termasuk risiko iklim dan transisi.                and transition risks.

Di tahun 2025, Perseroan telah memperkuat peran             In 2025, the Company strengthened the role of
Sustainable Finance Task Force sebagai bagian dari          the Sustainable Finance Task Force as part of its
penguatan tata kelola keberlanjutan, dengan melibatkan      sustainability governance efforts, involving various
berbagai unit kerja lintas fungsi, termasuk fungsi kredit   cross-functional work units, including operational
operasional dan kebijakan kredit, General Affair, serta     credit and credit policy, General Affairs, and Business
Business Intelligence and Analytics. Pelibatan fungsi       Intelligence and Analytics. The involvement of the
kredit bertujuan untuk mendukung integrasi aspek            credit function aims to support the integration
keberlanjutan dalam proses analisis dan pengelolaan         of sustainability aspects into the analysis and
portofolio pembiayaan, termasuk dalam mengidentifikasi      management of the financing portfolio, including
risiko dan peluang terkait perubahan iklim pada debitur     identifying climate change-related risks and
dan sektor yang dibiayai, sementara fungsi General          opportunities for borrowers and financed sectors.
Affair berperan dalam mendukung pengelolaan aspek           Meanwhile, the General Affairs function supports the
lingkungan operasional, termasuk pengumpulan dan            management of operational environmental aspects,
                                                                                                                         PT Bussan Auto Finance




pemantauan data emisi Cakupan 1 dan Cakupan 2               including the collection and monitoring of Scope 1
seperti konsumsi energi dan bahan bakar. Adapun fungsi      and Scope 2 emissions data, such as energy and fuel
Business Intelligence and Analytics berkontribusi dalam     consumption. The Business Intelligence and Analytics
pengolahan dan analisis data.                               function contributes to data processing and analysis.

Dalam pelaksanaannya, sejumlah komite di bawah              In its implementation, several committees under the
Direksi, seperti Komite Manajemen Risiko, Komite            Board of Directors, such as the Risk Management
Tanggung Jawab Sosial Perusahaan, dan komite                Committee, the Corporate Social Responsibility
terkait lainnya, telah berperan sebagai mitra kerja dari    Committee, and other relevant committees, have
Sustainable Finance Task Force dalam mendukung              acted as partners of the Sustainable Finance Task
pembahasan dan implementasi inisiatif keberlanjutan         Force in supporting the discussion and implementation
                                                                                                                        169
Page 170
                             sesuai dengan fungsi masing-masing. Ke depan,                of sustainability initiatives in accordance with their
                             Perseroan akan secara bertahap memperkuat peran              respective functions. Going forward, the Company
                             komite di bawah Dewan Komisaris dalam mengawasi              will gradually strengthen the role of committees
                             aspek keberlanjutan, termasuk isu terkait perubahan          under the Board of Commissioners in overseeing
                             iklim, sejalan dengan upaya penguatan struktur tata          sustainability aspects, including issues related to
                             kelola dan peningkatan efektivitas fungsi pengawasan         climate change, in line with efforts to strengthen the
                             khsuusnya di Komite Pemantau Risiko.                         governance structure and increase the effectiveness
                                                                                          of the oversight function, particularly within the Risk
                                                                                          Monitoring Committee.

                             Sepanjang tahun 2025, Sustainable Finance Task Force         In 2025, the Sustainable Finance Task Force held two
                             menyelenggarakan 2 (dua) kali rapat berkala yaitu 21         regular meetings, on March 21, 2025, and November
                             Maret 2025 dan 24 November 2025, yang membahas               24, 2025. These meetings discussed various aspects
                             berbagai aspek terkait keberlanjutan, termasuk               related to sustainability, including initial monitoring
                             pemantauan awal kinerja keberlanjutan, perkembangan          of sustainability performance, progress on the
                             realisasi Rencana Aksi Keuangan Berkelanjutan (RAKB),        implementation of the Sustainable Finance Action
                             penyusunan laporan keberlanjutan, serta pengukuran           Plan (RAKB), preparation of sustainability reports,
                             dan pengelolaan emisi. Selain itu, forum ini juga            and measurement and management of emissions.
                             digunakan untuk mendiskusikan peninjauan topik               Furthermore, this forum was used to discuss reviews of
                             material dan perkembangan inisiatif keberlanjutan di         material topics and the development of sustainability
                             masing-masing lini bisnis.                                   initiatives in each business line.

                             Rapat ini turut menjadi sarana koordinasi lintas fungsi      These meetings also served as a means of cross-
                             dalam proses identifikasi awal risiko dan peluang            functional coordination in the initial identification
                             keberlanjutan, termasuk risiko terkait iklim, serta untuk    of sustainability risks and opportunities, including
                             mendukung keselarasan implementasi dengan arah               climate-related risks, and to support the alignment
                             strategi Perseroan yang saat ini masih dalam tahap           of implementation with the Company’s strategic
                             penguatan. Di luar rapat formal tersebut, koordinasi         direction, which is currently under development.
                             juga dilakukan melalui diskusi dan pertemuan                 Beyond these formal meetings, coordination is also
                             tambahan secara ad hoc antar fungsi terkait untuk            conducted through discussions and additional ad
                             membahas topik-topik keberlanjutan yang memerlukan           hoc meetings between related functions to discuss
                             pendalaman teknis lebih lanjut, termasuk aspek terkait       sustainability topics that require further technical
                             perubahan iklim.                                             depth, including aspects related to climate change.



                                                               PERAN DALAM
                                  FUNGSI / DIVISI                                        JUMLAH RAPAT           KEHADIRAN
                                                                TASK FORCE                                                              %
                                FUNCTION / DIVISION                                      TOTAL MEETING         ATTENDANCE
                                                             ROLE IN TASK FORCE
                              Corporate Planning &           Koordinator
                                                                                               2                      2               100%
2025 Sustainability Report




                              Secretary                      Coordinator
                              All Business Unit              Member                            2                      2               100%
                              Operations Support             Member                            2                      2               100%
                              Legal & Litigation             Member                            2                      2               100%
                              Risk Management &
                                                             Member                            2                      2               100%
                              Compliance
                              Human Resource
                                                             Member                            2                      2               100%
|




                              Management
                              Learning & Development         Member                            2                      2               100%
Laporan Keberlanjutan 2025




                              Corporate Finance              Member                            2                      2               100%
                              Corporate Accounting &
                                                             Member                            2                      2               100%
                              Procurement
                              Corporate Communication
                                                             Member                            2                      2               100%
                              & Branding
                              Credit                         Member                            2                      2               100%
                              General Affair                 Member                            2                      2               100%
                              Business Intelligence
                                                             Member                            2                      2               100%
                              Analytics
   170
Page 171
         Nominasi                                                 Board of Commissioners
         Dewan Komisaris                                          and Board of Directors
         dan Direksi [GRI 2-10] [IDX G-04] [IDX G-06]             Nomination [GRI 2-10] [IDX G-04] [IDX G-06]
Perseroan menerapkan kebijakan nominasi sebagai          The Company implements a nomination policy as a
pedoman dalam proses pemilihan dan penetapan             guideline in the selection and appointment of members
anggota Dewan Komisaris, Direksi, dan Dewan              of the Board of Commissioners, Board of Directors, and
Pengawas Syariah (DPS). Kebijakan ini dirancang untuk    Sharia Supervisory Board (SSB). This policy is designed
memastikan bahwa setiap kandidat yang diusulkan          to ensure that each proposed candidate possesses the
memiliki kompetensi, integritas, dan rekam jejak yang    competence, integrity, and track record consistent with
sesuai dengan prinsip GCG.                               GCG principles.

Proses nominasi dilaksanakan oleh Komite Nominasi        The nomination process is carried out by the
dan     Remunerasi,   yang   bertanggung   jawab         Nomination and Remuneration Committee, which
mengidentifikasi dan merekomendasikan kandidat           is responsible for identifying and recommending
dengan kualifikasi terbaik. Komite Nominasi dan          the most qualified candidates. The Nomination and
Remunerasi menilai calon berdasarkan keahlian,           Remuneration Committee assesses candidates based
pengalaman, pengetahuan, serta keragaman latar           on the expertise, experience, knowledge, and diverse
belakang yang dibutuhkan untuk mendukung                 backgrounds required to support the Company’s
efektivitas fungsi pengawasan dan pengelolaan            effective oversight and management functions.
Perseroan.

Kandidat yang diusulkan wajib memenuhi seluruh           Proposed candidates must meet all regulatory
persyaratan yang ditetapkan oleh regulator, termasuk     requirements, including a fit and proper test from
uji kemampuan dan kepatutan (fit and proper test) dari   the Financial Services Authority (OJK). If necessary,
OJK. Jika diperlukan, Komite Nominasi dan Remunerasi     the Nomination and Remuneration Committee
dapat melakukan wawancara untuk menilai kesesuaian       may conduct interviews to assess the candidate’s
calon dengan kebutuhan Perseroan. Hasil rekomendasi      suitability for the Company’s needs. The Committee’s
Komite kemudian disampaikan kepada Dewan                 recommendations are then submitted to the Board
Komisaris untuk mendapatkan persetujuan, sebelum         of Commissioners for approval, before being officially
ditetapkan secara resmi melalui RUPS.                    appointed at the GMS.

Selain melakukan nominasi, Komite Nominasi dan           In addition to nominations, the Nomination
Remunerasi juga mendukung proses evaluasi kinerja        and Remuneration Committee also supports the
anggota Dewan Komisaris dan Direksi yang akan            performance evaluation process for members of the
diusulkan kembali pada periode berikutnya. Dengan        Board of Commissioners and Directors who will be re-
mekanisme yang transparan, objektif, dan akuntabel,      nominated for the next term. Through a transparent,
Perseroan memastikan proses nominasi dan seleksi         objective, and accountable mechanism, the Company
dilakukan secara profesional untuk menghasilkan          ensures that the nomination and selection process
kepemimpinan yang berintegritas tinggi dan mampu         is conducted professionally to produce leadership
mendorong keberlanjutan bisnis jangka panjang.           with high integrity and capable of driving long-term
                                                         business sustainability.

Adapun detil mengenai penilaian kinerja Dewan            Details regarding the performance assessment of the
Komisaris dan Direksi diungkapkan dalam Laporan          Board of Commissioners and Directors are disclosed in
Tahunan halaman 264 dan 288.                             the Annual Report on page 264 and 288.


         Evaluasi Kinerja                                         Board of Commissioners
         Dewan Komisaris                                          and Board of Directors
         dan Direksi [GRI 2-18]                                   Performance Evaluation [GRI 2-18]
                                                                                                                    PT Bussan Auto Finance




Perseroan secara rutin melakukan evaluasi tahunan        The Company routinely conducts annual performance
terhadap kinerja Dewan Komisaris dan Direksi untuk       evaluations of the Board of Commissioners and Board
memastikan efektivitas pengawasan dan pengelolaan        of Directors to ensure the effectiveness of overall
perusahaan secara keseluruhan, termasuk aspek            company oversight and management, including
ekonomi, sosial, dan lingkungan.                         economic, social, and environmental aspects.

Evaluasi ini dilakukan oleh Dewan Komisaris dengan       This evaluation is conducted by the Board of
dukungan Komite Nominasi dan Remunerasi secara           Commissioners, with the support of the Nomination
independen, berdasarkan kriteria yang mencakup           and Remuneration Committee, independently, based
pelaksanaan strategi, penerapan tata kelola              on criteria that include strategy implementation,         171
Page 172
                             perusahaan yang baik, manajemen risiko, serta            good corporate governance, risk management, and
                             kepatuhan terhadap peraturan perundang-undangan.         compliance with laws and regulations.

                             Hasil evaluasi tersebut menjadi dasar dalam              The results of these evaluations serve as the basis for
                             peningkatan praktik tata kelola, serta pertimbangan      improving governance practices and as considerations
                             dalam pengangkatan kembali atau pemberhentian            for the reappointment or dismissal of members of
                             anggota Dewan Komisaris dan Direksi melalui RUPS         the Board of Commissioners and Board of Directors
                             Tahunan.                                                 through the Annual General Meeting of Shareholders.

                             Adapun detil mengenai penilaian kinerja Dewan            Detail information about Board of Commissioners
                             Komisaris dan Direksi diungkapkan dalam Laporan          and Board of Directors performance assessment are
                             Tahunan halaman 264 dan 288.                             disclosed in the Annual Report at page 264 and 288.


                                      Kebijakan dan Proses Penetapan                            Remuneration Policy and
                                      Remunerasi [GRI 2-19, 2-20]                               Stipulation Process [GRI 2-19, 2-20]
                             Perseroan telah memiliki kebijakan remunerasi            The Company has a remuneration policy formulated
                             yang disusun berdasarkan prinsip transparansi,           based on the principles of transparency, accountability,
                             akuntabilitas, keadilan, dan keberlanjutan. Dalam        fairness, and sustainability. In practice, remuneration
                             praktiknya, pemberian remunerasi wajib dilakukan         must be based on individual performance, fairness
                             dengan mempertimbangkan prestasi kerja individu,         compared to the market or comparable positions, and
                             tingkat kewajaran jika dibandingkan dengan pasar         the achievement of the Company’s long-term strategy.
                             atau posisi setara, serta pencapaian strategi jangka     The Nomination and Remuneration Committee plays
                             panjang Perseroan. Komite Nominasi dan Remunerasi        a key role in this process by periodically reviewing and
                             berperan penting dalam proses ini dengan meninjau        evaluating the remuneration structure and providing
                             dan mengevaluasi struktur remunerasi secara berkala      recommendations to the Board of Commissioners.
                             dan memberikan rekomendasi kepada Dewan
                             Komisaris.

                             Proses penetapan remunerasi Perseroan dilakukan          The Company’s remuneration determination process is
                             secara berjenjang. RUPS memberikan kuasa kepada          carried out in stages. The GMS authorizes the President
                             Presiden Komisaris untuk menetapkan besaran              Commissioner to determine the remuneration amount
                             remunerasi    berdasarkan    rekomendasi   Komite        based on the recommendations of the Nomination
                             Nominasi dan Remunerasi. Proses ini memastikan           and Remuneration Committee. This process ensures
                             bahwa keputusan remunerasi dilakukan secara              that remuneration decisions are made objectively,
                             objektif, mempertimbangkan kinerja Perseroan serta       taking into account the Company’s performance and
                             dinamika pasar yang relevan.                             relevant market dynamics.
2025 Sustainability Report




                             Rincian mengenai struktur dan jumlah remunerasi          Detail information about Board of Commissioners and
                             Dewan Komisaris dan Direksi di tahun 2025 dapat          Board of Directors remuneration structure and amount
                             dilihat dalam Laporan Tahunan.                           in 2025 can be seen in the Annual Report.


                                      Remunerasi [IFRS S2.29.(g).(i-ii)]                        Remuneration

                             Hingga tahun 2025, Perseroan belum mengintegrasikan      As of 2025, the Company has not formally integrated
                             secara formal indikator kinerja terkait perubahan        specific climate change-related performance indicators
|




                             iklim secara spesifik ke dalam struktur remunerasi       into its executive management remuneration structure.
                             manajemen eksekutif. Penilaian kinerja dan pemberian     Current performance assessments and remuneration
Laporan Keberlanjutan 2025




                             remunerasi saat ini masih didasarkan pada indikator      are still based on key financial and operational
                             kinerja utama yang bersifat finansial dan operasional.   performance indicators.

                             Namun       demikian,     Perseroan   telah      mulai   However, the Company has begun integrating several
                             mengintegrasikan beberapa indikator kinerja yang         performance indicators relevant to sustainability
                             relevan dengan aspek keberlanjutan ke dalam              into its internal performance monitoring, including
                             pemantauan kinerja internal, antara lain efisiensi       operational efficiency through digitalization, financing
                             operasional melalui digitalisasi, pengembangan           development, including for MSMEs, and financing
                             pembiayaan termasuk kepada UMKM, serta                   supporting electric vehicles, among other performance
                             pembiayaan yang mendukung kendaraan listrik,             indicators. These indicators indirectly contribute to the
                             dan indikator kinerja lainnya. Indikator-indikator       achievement of the Company’s sustainability goals,
                             tersebut secara tidak langsung berkontribusi terhadap    although they have not been explicitly classified as
   172
Page 173
pencapaian tujuan keberlanjutan Perseroan, meskipun        climate-related indicators in the remuneration scheme.
belum secara eksplisit diklasifikasikan sebagai            Therefore, in this reporting period, the percentage of
indikator terkait iklim dalam skema remunerasi.            executive management remuneration directly linked
Dengan demikian, pada periode pelaporan ini,               to climate-related considerations remains 0%.
persentase remunerasi manajemen eksekutif yang
secara langsung dikaitkan dengan pertimbangan
terkait iklim masih sebesar 0%.

Ke depan, Perseroan akan secara bertahap mengkaji          Going forward, the Company will gradually assess
potensi pengembangan indikator kinerja yang lebih          the potential for developing more structured and
terstruktur dan terukur terkait perubahan iklim untuk      measurable performance indicators related to
diintegrasikan ke dalam kerangka penilaian kinerja         climate change to be integrated into its performance
dan remunerasi manajemen.                                  assessment    and     management        remuneration
                                                           framework.


             Rasio Remunerasi Total                                     Total Annual Remuneration
             Tahunan [GRI 2-21] [FN-CF-270a.1]                          Ratio [GRI 2-21] [FN-CF-270a.1]
Sebagai bagian dari komitmen untuk meningkatkan            As part of the commitment to improve employee
kesejahteraan dan motivasi kerja, Perseroan secara         welfare and motivation, the Company periodically
berkala meninjau dan menyesuaikan gaji karyawan            reviews and adjusts employee salaries in accordance
sesuai kebijakan internal dan kondisi pasar. Selain itu,   with internal policies and market conditions.
Perseroan menerapkan sistem kompensasi variabel            Furthermore, the Company implements a variable
berupa insentif berbasis kinerja bagi karyawan             compensation system in the form of performance-
tertentu, khususnya di fungsi penjualan dan penagihan,     based incentives for certain employees, particularly in
yang disesuaikan dengan capaian Key Performance            sales and collection functions, which are tailored to the
Indicators (KPI) individu.                                 achievement of individual Key Performance Indicators
                                                           (KPIs).

Perseroan telah menetapkan KPI terkait pengelolaan         The Company has established Key Performance
perubahan iklim, khususnya target pengurangan              Indicators (KPIs) related to climate change
emisi operasional perusahaan yang menjadi bagian           management, specifically operational emission
dari target dalam Sustainability Framework, sebagai        reduction targets, which are part of the Sustainability
bagian dari pengukuran kinerja perusahaan.                 Framework, as part of the Company’s performance
                                                           assessment.

Namun demikian, pada tahun pelaporan ini,                  However, in this reporting year, these climate-
KPI terkait iklim tersebut belum secara khusus             related KPIs have not been specifically integrated
diintegrasikan ke dalam skema penilaian kinerja            into the performance assessment scheme that
yang berdampak langsung terhadap remunerasi                directly impacts the remuneration of the Board of
Dewan Komisaris dan Direksi. Ke depan, Perseroan           Commissioners and Directors. Going forward, the
akan mempertimbangkan penguatan keterkaitan                Company will consider strengthening the link between
antara kinerja keberlanjutan dan remunerasi sebagai        sustainability performance and remuneration as
bagian dari pengembangan tata kelola keberlanjutan.        part of the sustainability governance development.
[IFRS S1.27.(a).(v)] [IFRS S2.6.(a).(v)]                   [IFRS S1.27.(a).(v)] [IFRS S2.6.(a).(v)]




             Benturan Kepentingan [GRI 2-15]                            Conflict of Interest [GRI 2-15]

Pengelolaan benturan kepentingan diatur dalam              Conflicts of interest management is regulated in
Compliance Standard Policy No. SPRMC-010-004 dan           Compliance Standard Policy No. SPRMC-010-004 and
                                                                                                                        PT Bussan Auto Finance




GCG Guideline No. GP-CP-001-008, yang menjadi              GCG Guideline No. GP-CP-001-008, which serve as the
pedoman Perseroan dalam mendeteksi, mencegah,              Company’s guidelines for detecting, preventing, and
dan menangani situasi yang dapat memengaruhi               handling situations that could affect objectivity in
objektivitas dalam pengambilan keputusan. Kebijakan        decision-making. This policy applies to all Company
ini berlaku bagi seluruh insan Perseroan, termasuk         personnel, including the Board of Commissioners,
Dewan Komisaris, Direksi, dan karyawan.                    Directors, and employees.

Benturan kepentingan dapat timbul dalam berbagai           Conflicts of interest can arise in various situations,
situasi, antara lain dalam pengambilan keputusan           including strategic decision-making, transactions

                                                                                                                       173
Page 174
                             strategis, transaksi dengan pihak berelasi, maupun          with related parties, and other operational activities.
                             aktivitas operasional lainnya. Untuk itu, setiap individu   Therefore, any individual with a potential conflict of
                             yang memiliki potensi benturan kepentingan wajib            interest must disclose such circumstances transparently
                             mengungkapkan kondisi tersebut secara transparan            and must not be involved in the related decision-
                             dan tidak diperkenankan terlibat dalam proses               making process.
                             pengambilan keputusan terkait.

                             Dalam hal terjadi benturan kepentingan antara               In the event of a conflict of interest between the
                             Perseroan dan pihak internal, individu yang                 Company and an internal party, the individuals
                             terlibat wajib mengungkapkan kondisi tersebut               involved are required to disclose the situation and are
                             serta dilarang mengambil keputusan yang dapat               prohibited from making decisions that could harm
                             merugikan atau mengurangi keuntungan Perseroan.             or reduce the Company’s profits. Any disclosures are
                             Setiap pengungkapan dicatat dalam risalah rapat             recorded in the minutes of the meeting, including their
                             dengan mencantumkan nama, jabatan, serta dasar              names, titles, and the basis for the decisions made.
                             pertimbangan keputusan yang diambil.

                             Apabila insiden benturan kepentingan terjadi, laporan       If a conflict of interest incident occurs, a report is
                             disampaikan kepada Direksi dan/atau Dewan Komisaris         submitted to the Board of Directors and/or Board
                             untuk ditindaklanjuti dan dijadikan bahan evaluasi          of Commissioners for follow-up and evaluation to
                             bagi perbaikan tata kelola di masa mendatang. Melalui       improve future governance. Through this policy, the
                             kebijakan ini, Perseroan memastikan setiap keputusan        Company ensures that every decision is made ethically,
                             diambil secara etis, transparan, dan selaras dengan         transparently, and in line with the best interests of the
                             kepentingan terbaik perusahaan serta para pemangku          Company and the stakeholders.
                             kepentingan.


                                       Komunikasi                                                  Communication on
                                       Masalah Penting [GRI 2-16]                                  Critical Concern [GRI 2-16]
                             Perseroan memiliki mekanisme yang transparan                The Company has a transparent mechanism to ensure
                             untuk memastikan setiap isu penting yang berpotensi         that any significant issues potentially impacting
                             memengaruhi keberlanjutan bisnis dapat segera               business sustainability are promptly identified,
                             diidentifikasi, dikomunikasikan, dan ditangani dengan       communicated, and appropriately addressed. These
                             tepat. Isu-isu tersebut dapat meliputi risiko finansial,    issues can include financial, operational, legal, social,
                             operasional, hukum, sosial, maupun lingkungan yang          and environmental risks that significantly impact the
                             berdampak signifikan terhadap kinerja dan reputasi          company’s performance and reputation.
                             perusahaan.

                             Apabila suatu isu kritis terdeteksi oleh unit bisnis atau   If a critical issue is detected by the relevant business
2025 Sustainability Report




                             fungsi terkait, laporan segera disampaikan melalui          unit or function, a report is immediately submitted
                             jalur komunikasi internal yang telah ditetapkan,            through established internal communication channels,
                             termasuk melalui mekanisme pelaporan formal seperti         including formal reporting mechanisms such as the
                             whistleblowing system, laporan tertulis, maupun             whistleblowing system, written reports, or special
                             rapat khusus. Direksi kemudian melakukan penilaian          meetings. The Board of Directors then assesses the
                             atas tingkat urgensi dan dampak isu tersebut, serta         urgency and impact of the issue and determines the
                             menetapkan langkah mitigasi yang diperlukan.                necessary mitigation plans.

                             Isu-isu yang memiliki tingkat signifikansi tinggi           Issues of high significance are then reported to the
                             selanjutnya dilaporkan kepada Dewan Komisaris               Board of Commissioners periodically or through special
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                             secara berkala maupun melalui pertemuan khusus              meetings, depending on their urgency. Throughout
Laporan Keberlanjutan 2025




                             sesuai dengan tingkat urgensinya. Dalam proses              this process, the Board of Directors ensures that the
                             ini, Direksi memastikan Dewan Komisaris menerima            Board of Commissioners receives complete, accurate,
                             informasi yang lengkap, akurat, dan tepat waktu,            and timely information, enabling effective oversight
                             sehingga memungkinkan pengawasan dan pemberian              and strategic direction.
                             arahan strategis yang efektif.

                             Selama periode pelaporan, Dewan Komisaris dan               During the reporting period, the Board of
                             Direksi menerima beberapa isu penting yang                  Commissioners and Board of Directors received several
                             disampaikan melalui mekanisme yang tersedia,                critical issues raised through established mechanisms,
                             seperti fraud. Seluruh isu yang disampaikan telah           such as fraud. All raised issues were followed up and
                             ditindaklanjuti dan ditangani secara tepat melalui          handled appropriately through internal processes,
                             proses internal, yaitu dengan whistleblowing system.        including the whistleblowing system.
   174
Page 175
Selama periode pelaporan, Dewan Komisaris dan                         During the reporting period, the Board of Commissioners
Direksi menerima beberapa isu penting melalui                         and Board of Directors received several critical issues
mekanisme yang tersedia, termasuk terkait fraud.                      raised through established mechanisms, including
Seluruh isu tersebut telah ditindaklanjuti melalui proses             fraud. All of these issues were followed up through
internal yang berlaku. Perseroan juga memastikan                      established internal processes. The Company also
bahwa tidak terdapat isu kritis yang tidak ditangani                  ensures that no critical issues were left unaddressed
selama periode pelaporan.                                             during the reporting period.


          Daftar Pelatihan Terkait                                             List of Sustainability-Related
          Keberlanjutan untuk Dewan                                            Training for the Board of
          Komisaris, Direksi, Senior                                           Commissioners, Board of
          Management & Sustainable                                             Directors, Senior Management
          Finance Taskforce                                                    & Sustainable Finance Taskforce
          [SEOJK E.2] [POJK 5.b] [IDX G-05] [GRI 2-17] [IFRS                   [SEOJK E.2] [POJK 5.b] [IDX G-05] [GRI 2-17]
          S2.6(a)(iii)]                                                        [IFRS S2.6(a)(iii)]


Pelatihan bagi Dewan Komisaris dan Direksi sangat                     Training for the Board of Commissioners and
penting untuk memastikan mereka memiliki                              Directors is crucial to ensure they have an up-to-date
pemahaman terkini mengenai regulasi serta                             understanding of regulations and the latest trends
tren terbaru di bidang keberlanjutan, termasuk                        in sustainability, including sustainable finance and
keuangan berkelanjutan dan tata kelola perusahaan                     good corporate governance. In addition, the Board of
yang baik. Selain itu, Dewan Komisaris juga telah                     Commissioners has also attended refresher seminars
mengikuti kegiatan refreshment seminar terkait                        related to developments in the financing industry,
perkembangan industri pembiayaan, yang bertujuan                      which aimed to broaden their knowledge of market
untuk memperkaya wawasan mengenai kondisi                             conditions, challenges, and the direction of industry
pasar, tantangan, serta arah perkembangan industri.                   development. Further information on these activities is
Informasi lebih lanjut mengenai kegiatan tersebut                     presented in detail in the Annual Report at page 262
disajikan secara rinci dalam Laporan Tahunan halaman                  and 285.
262 dan 285.

Sejalan dengan hal tersebut, Perseroan secara bertahap                Therefore, the Company has gradually started to build
mulai meningkatkan kapasitas Dewan Komisaris dan                      capacity of the Board of Commissioners and Board of
Direksi melalui partisipasi dalam pelatihan terkait                   Directors through participation in training related to
keberlanjutan dan perubahan iklim sebagaimana                         sustainability and climate change, as presented in the
disajikan pada tabel di bawah. Pelatihan tersebut                     table below. The training covers understanding climate
mencakup pemahaman mengenai risiko iklim sesuai                       risk according to the IFRS S1 and S2 frameworks,
kerangka IFRS S1 dan S2, pengelolaan risiko transisi                  managing transition and physical risks in the financial
dan fisik pada sektor keuangan, serta pengembangan                    sector, and developing a climate transition plan as
climate transition plan sebagai bagian dari arah                      part of the future strategic direction. These activities
strategis ke depan. Kegiatan ini diharapkan dapat                     are expected to support the strengthening of initial
mendukung penguatan pemahaman awal atas isu                           understanding of sustainability and climate issues in
keberlanjutan dan iklim dalam proses pengambilan                      the decision-making process, which will continue to
keputusan, yang ke depan akan terus dikembangkan                      be developed in a more structured manner in line with
secara lebih terstruktur seiring dengan kebutuhan dan                 needs and evolving best practices.
perkembangan praktik terbaik.


                                                                                                                  CLIMATE
                                                            CLIMATE RISK           TRANSITION &
      NAMA                      JABATAN                                                                         TRANSITION
                                                          (IFRS S1 & S2) (29      PHYSICAL RISK (4
      NAME                      POSITION                                                                        PLAN (24 NOV
                                                              NOV 2024)              JUL 2024)                     2025)
                                                                                                                                  PT Bussan Auto Finance




 Toshiyuki            Presiden Komisaris
                                                                  -                          √                            -
 Kojima               President Commissioner
 Naotaka              Komisaris
                                                                  -                          -                            -
 Takeshita            Commissioner
 Masami               Komisaris
                                                                  -                          √                            -
 Shiobara             Commissioner
                      Komisaris Independen
 Dani
                      Independent                                 √                          -                           √
 Firmansjah
                      Commissioner
                                                                                                                                 175
Page 176
                                                                                                                                                  CLIMATE
                                                                                      CLIMATE RISK                 TRANSITION &
                                   NAMA                     JABATAN                                                                             TRANSITION
                                                                                    (IFRS S1 & S2) (29            PHYSICAL RISK (4
                                   NAME                     POSITION                                                                            PLAN (24 NOV
                                                                                        NOV 2024)                    JUL 2024)                     2025)
                                                    Komisaris Independen
                              Prabowo               Independent                                 √                            -                           √
                                                    Commissioner
                                                    Komisaris Independen
                              Nurdayadi             Independent                                 √                            -                           √
                                                    Commissioner
                                                    Presiden Direktur
                              Lynn Ramli*                                                       √                            -                           -
                                                    President Director
                                                    Presiden Direktur
                              Koji Kato                                                         √                            √                           √
                                                    President Director
                                                    Wakil Presiden Direktur
                              Akira Sugai                                                       √                            √                           √
                                                    Vice President DIrector
                                                    Direktur
                              Sigit Sembodo                                                     √                            -                           √
                                                    Director
                                                    Direktur
                              A Lung Ng                                                         √                            -                           √
                                                    Director
                                                    Direktur
                              Yudono                                                            √                            -                           √
                                                    Director

                             * Efektif tidak menjabat sebagai Presiden Direktur Perseroan per       * No longer serving as Director effectively applied as per September
                               tanggal 30 September 2025.                                             30, 2025.




                             Sebagai bagian dari penguatan kapasitas, anggota                       As part of their capacity building, members of the
                             Sustainable Finance Task Force juga mengikuti                          Sustainable Finance Task Force also participated in
                             berbagai pelatihan terkait keberlanjutan dan                           various training sessions related to sustainability and
                             perubahan iklim. Pelatihan tersebut mencakup aspek                     climate change. These sessions covered aspects of
                             pengelolaan risiko iklim, pengembangan rencana                         climate risk management, transition plan development,
                             transisi, serta pemahaman terhadap taksonomi                           and understanding the taxonomy of sustainable
                             keuangan berkelanjutan di Indonesia. Kegiatan                          finance in Indonesia. These sessions were conducted
                             ini dilakukan secara bertahap untuk mendukung                          in stages to support increased technical understanding
                             peningkatan pemahaman teknis dalam pengelolaan                         in managing climate-related risks and opportunities.
2025 Sustainability Report




                             risiko dan peluang terkait iklim.



                               NAMA PELATIHAN             TANGGAL         TOPIK UTAMA            FOKUS PEMBELAJARAN                   PARTISIPASI            JUMLAH
                                TRAINING NAME               DATE           MAIN TOPIC              TRAINING FOCUS                     PARTICIPANT             TOTAL
                              Climate Risk                15-16          Risiko Iklim &         Pemahaman risiko fisik dan Anggota SF                              11
                              Management and              September      Perencanaan            transisi serta pengenalan  Task Force
                              Scenario Analysis           2025           Transisi               analisis skenario dan
                              (CRMS) & Transition                                               perencanaan transisi
|




                              Planning
Laporan Keberlanjutan 2025




                              Climate Risk                September      Climate Risk &         Understanding physical                SF Task Force                11
                              Management and              15-16,         Transition Plan        and transition risks and an           member
                              Scenario Analysis           2025                                  introduction to scenario
                              (CRMS) & Transition                                               analysis and transition
                              Planning                                                          planning




   176
Page 177
  NAMA PELATIHAN        TANGGAL      TOPIK UTAMA         FOKUS PEMBELAJARAN            PARTISIPASI      JUMLAH
   TRAINING NAME          DATE        MAIN TOPIC           TRAINING FOCUS              PARTICIPANT       TOTAL
 Climate Transition     24           Strategi           Pengembangan arah              Anggota SF           51
 Plan: Strategic        November     Transisi Iklim     strategis dan climate          Task Force
 Direction for          2025                            transition plan sesuai IFRS    serta seluruh
 Leadership in the                                      S2                             Senior
 IFRS S2 Era                                                                           Management

 Climate Transition     November     Climate            Development of strategic       SF Task Force        51
 Plan: Strategic        24, 2025     Transition         direction and climate          member and
 Direction for                       Strategy           transition plan in             all Senior
 Leadership in the                                      accordance with IFRS S2        Management
 IFRS S2 Era
 Bimbingan Teknis   20 Juni          Taksonomi          Klasifikasi kegiatan           Anggota SF           15
 Taksonomi Keuangan 2025             Keuangan           usaha berkelanjutan dan        Task Force
 Berkelanjutan                       Berkelanjutan      penerapan TKBI dalam
 Indonesia (TKBI)                                       portofolio pembiayaan

 Technical Guidance     June 20,     Sustainable        Classification of              SF Task Force        15
 for the Indonesian     2025         Finance            sustainable business           member
 Sustainable Finance                 Taxonomy           activities and application
 Taxonomy (TKBI)                                        of TKBI in financing
                                                        portfolios



Untuk memastikan bahwa seluruh jenjang organisasi         To ensure that all levels of the organization have a
memiliki pemahaman yang selaras terkait perubahan         unified understanding of climate change, the Company
iklim, Perseroan secara bertahap melaksanakan             is gradually implementing a capacity-building program
program capacity building melalui e-learning yang         through e-learning, accessible to employees at their
dapat diakses oleh karyawan sesuai dengan jenjang         respective levels. This program, implemented from
jabatan masing-masing. Program ini telah dilaksanakan     2024 to 2025, using a customized approach based
sejak tahun 2024 hingga 2025 dengan pendekatan            on role and level of responsibility, ensuring that the
yang disesuaikan (customized) berdasarkan peran           material presented is more relevant to the needs of
dan tingkat tanggung jawab, sehingga materi yang          each employee group.
disampaikan lebih relevan dengan kebutuhan masing-
masing kelompok karyawan.



  NAMA PELATIHAN        TANGGAL      TOPIK UTAMA         FOKUS PEMBELAJARAN            PARTISIPASI      JUMLAH
   TRAINING NAME          DATE        MAIN TOPIC           TRAINING FOCUS              PARTICIPANT       TOTAL
 E-Learning             22           Perubahan          Pemahaman perubahan            Departemen          241
 Sustainable Finance    November     iklim dan          iklim, risiko fisik dan        Head hingga
  “Perubahan Iklim”     - 15         dampaknya          transisi, serta implikasi      Senior
 (Leader Level)         Desember     terhadap           terhadap individu dan          Management
                        2024         perusahaan         perusahaan pembiayaan

                        November     Climate            Understanding climate          Department          241
                        22 -         change and         change, physical and           Head to Senior
                        December     its impact on      transition risks, and          Management
                                                                                                                    PT Bussan Auto Finance




                        15, 2024     companies          implications for individuals
                                                        and finance companies




                                                                                                                   177
Page 178
                             NAMA PELATIHAN        TANGGAL      TOPIK UTAMA         FOKUS PEMBELAJARAN            PARTISIPASI   JUMLAH
                              TRAINING NAME          DATE        MAIN TOPIC           TRAINING FOCUS              PARTICIPANT    TOTAL
                             E-Learning            16 Mei -     Dasar              Pengenalan perubahan           Assistant
                             Sustainable Finance   14 Juni      perubahan          iklim, kesadaran risiko, dan   Manager ke      2,032
                             “Perubahan Iklim”     2025         iklim dan          peran karyawan dalam           bawah
                             (Staff Level)                      relevansi          mendukung keberlanjutan
                                                                terhadap
                                                                operasional

                                                   May 16 -     Climate            Introduction to climate        Assistant       2,032
                                                   June 14,     change             change, risk awareness,        Manager and
                                                   2025         fundamentals       and the role of employees      below
                                                                and relevance      in supporting sustainability
                                                                to operations
                             E-Learning            15 Dec       Perubahan          Pemahaman dasar                Field staff     4,499
                             Sustainable Finance   2025 - 6     iklim dalam        perubahan iklim dan            (Credit
                              “Perubahan Iklim”    Feb 2026     konteks            keterkaitannya dengan          Marketing
                             (Field Staff Level)                operasional        aktivitas operasional          Officer &
                                                                lapangan           lapangan                       Account
                                                                                                                  Receivable
                                                                                                                  Officer)

                                                   December     Climate            Basic understanding                            4,499
                                                   15, 2025     change in the      of climate change and
                                                   - February   context of field   its relationship to field
                                                   6, 2026      operations         operational activities
2025 Sustainability Report
|
Laporan Keberlanjutan 2025




   178
Page 179
MANAJEMEN RISIKO
RISK MANAGEMENT [SEOJK E.3.] [POJK 5.c] [IFRS S1.44.(a-c)]



Perseroan telah membentuk Divisi Manajemen Risiko           The Company has established a Risk Management
& Kepatuhan (Risk Management & Compliance                   & Compliance Division in accordance with the
Division) sesuai dengan ketentuan POJK No. 44/              provisions of POJK No. 44/POJK.05/2020 concerning
POJK.05/2020 tentang Penerapan Manajemen                    the Implementation of Risk Management for Non-
Risiko bagi Lembaga Jasa Keuangan Non-Bank, yang            Bank Financial Services Institutions, which was later
kemudian diubah melalui Peraturan Anggota Dewan             amended through the Regulation of the Members
Komissioner OJK (PADK) No. 48/PADK.06/2025                  of the OJK Board of Commissioners (PADK) No. 48/
tentang Penerapan Manajemen Risiko bagi Lembaga             PADK.06/2025 concerning the Implementation of
Pembiayaan, Perusahaan Modal Ventura, Lembaga               Risk Management for Financing Institutions, Venture
Keuangan Mikro, dan Lembaga Jasa Keuangan                   Capital Companies, Microfinance Institutions, and
Lainnya. Divisi ini berperan dalam mengidentifikasi,        Other Financial Services Institutions. This division plays
mengelola, dan memitigasi risiko yang mungkin               a role in identifying, managing, and mitigating risks
muncul dalam pelaksanaan keuangan berkelanjutan,            that may arise in the implementation of sustainable
sehingga Perseroan dapat mencapai tujuan bisnis dan         finance, so that the Company can achieve its business
keberlanjutan dengan aman.                                  and sustainability goals safely.

Perseroan menerapkan manajemen risiko secara                The Company implements comprehensive risk
komprehensif, yang mencakup proses identifikasi,            management, which includes the identification,
pengukuran, pemantauan, dan pengendalian risiko             measurement, monitoring, and control of eight key risk
terhadap delapan kategori risiko utama bagi Lembaga         categories for Non-Bank Financial Services Institutions
Jasa Keuangan Non-Bank (LJKNB), yaitu: risiko kredit,       (LJKNB): credit risk, market risk, operational risk,
risiko pasar, risiko operasional, risiko strategi, risiko   strategic risk, liquidity risk, legal risk, compliance risk,
likuiditas, risiko hukum, risiko kepatuhan, dan risiko      and reputational risk. A complete explanation of these
reputasi. Penjelasan lengkap mengenai kedelapan             eight risk types can be found in the 2025 Annual
jenis risiko tersebut dapat ditemukan dalam Laporan         Report. Evaluations are conducted periodically to
Tahunan 2025. Evaluasi dilakukan secara berkala             ensure that all potential risks that could impact the
untuk memastikan seluruh potensi risiko yang dapat          company’s performance are effectively managed.
memengaruhi kinerja perusahaan dapat terkelola
secara efektif.



Delapan Risiko Utama
EIGHT KEY RISKS


                                                        RISIKO
                                                      STRATEGIS
                                                    STRATEGIC RISK

                                      RISIKO                              RISIKO
                                     REPUTASI                         OPERASIONAL
                                  REPUTATION RISK                    OPERATIONAL RISK




                                RISIKO                                         RISIKO
                                                                                                                            PT Bussan Auto Finance




                              KEPATUHAN                                        KREDIT
                            COMPLIANCE RISK                                  CREDIT RISK




                                      RISIKO                             RISIKO
                                     HUKUM                               PASAR
                                    LEGAL RISK                         MARKET RISK

                                                       RISIKO
                                                     LIKUIDITAS
                                                    LIQUIDIY RISK

                                                                                                                           179
Page 180
                                          Manajemen Risiko                                         Climate Risk Management
                                          Iklim [IFRS S2.25.(a-c)] [IFRS S2.22.(a-b)]              [IFRS S2.25.(a-c)] [IFRS S2.22.(a-b)]


                             Sejalan dengan tuntutan pasar dan regulasi, Perseroan       In line with market and regulatory demands, the
                             telah memulai proses identifikasi, penilaian, serta         Company has started the climate-related risks
                             pengelolaan risiko dan peluang terkait iklim sejak tahun    and      opportunities     identification,      assessment,
                             2024 dengan mengacu pada International Financial            and managing process since 2024, referring to
                             Reporting Standard (IFRS) S2 tentang Pengungkapan           International Financial Reporting Standard (IFRS)
                             Terkait Iklim. Pengelolaan risiko iklim diintegrasikan      S2 on Climate-Related Disclosures. Climate risk
                             ke dalam kerangka manajemen risiko Perseroan                management is integrated into the Company’s
                             secara keseluruhan (Enterprise Risk Management/             overall risk management framework (Enterprise Risk
                             ERM) dan tidak ditangani secara terpisah, melainkan         Management/ERM) and is not handled separately, but
                             dipetakan ke dalam kategori risiko utama seperti            rather mapped to key risk categories such as credit risk,
                             risiko kredit, risiko pasar, risiko operasional, risiko     market risk, operational risk, liquidity risk, and strategic
                             likuiditas, dan risiko strategis. Proses ini dilaksanakan   risk. This process is implemented through coordination
                             melalui koordinasi antara Divisi Corporate Planning &       between the Corporate Planning & Secretary Division,
                             Secretary, Divisi Manajemen Risiko & Kepatuhan, serta       the Risk Management & Compliance Division, and the
                             Divisi Corporate Accounting di bawah pengawasan             Corporate Accounting Division under the supervision
                             Sustainable Finance Task Force, serta melibatkan            of the Sustainable Finance Task Force, and involves
                             fungsi terkait lainnya, sehingga risiko dan peluang         other related functions, so that climate-related risks
                             terkait iklim mulai dipertimbangkan dalam proses            and opportunities begin to be considered in business
                             pengambilan keputusan bisnis, termasuk dalam                decision-making process, including in financing
                             pengelolaan portofolio pembiayaan, pengembangan             portfolio management, product development, and
                             produk, dan perencanaan strategis. [IFRS S2.25(c)]          strategic planning. [IFRS S2.25(c)]

                             Dalam proses identifikasi dan analisis risiko serta         In the process of identifying and analyzing climate-
                             peluang terkait iklim, Perseroan menggunakan                related risks and opportunities, the Company uses
                             berbagai input dan parameter yang mencakup data             various inputs and parameters, including internal data,
                             internal, seperti data operasional, data portofolio         such as operational data, financing portfolio data by
                             pembiayaan berdasarkan sektor, jenis aset, dan              sector, asset type, and geographic region, as well as
                             wilayah geografis, serta data historis terkait gangguan     historical data related to operational disruptions or
                             operasional atau kualitas kredit akibat bencana alam.       credit quality due to natural disasters. In addition, the
                             Selain itu, Perseroan juga mempertimbangkan data            Company also considers external data in the form of
                             eksternal berupa regulasi dan kebijakan pemerintah,         government regulations and policies, global references
                             referensi global seperti IPCC dan GHG Protocol, serta       such as the IPCC and the GHG Protocol, and weather
                             data cuaca dan bencana dari instansi pemerintah             and disaster data from government agencies such as
                             seperti Badan Nasional Penanggulangan Bencana               the National Disaster Management Agency (BNPB).
                             (BNPB).
2025 Sustainability Report




                             Sebagai     perusahaan        pembiayaan,     Perseroan     As a financing company, the Company recognizes that
                             menyadari bahwa eksposur utama terhadap risiko              its primary exposure to climate-related risks stems
                             terkait iklim tidak hanya berasal dari aktivitas            not only from operational activities but also from its
                             operasional, tetapi juga dari portofolio pembiayaan         financing portfolio (financed emissions), particularly
                             (financed emissions), khususnya pada pembiayaan             in motor vehicle financing. Therefore, in the risk
                             kendaraan bermotor. Oleh karena itu, dalam proses           identification and analysis process, the Company has
                             identifikasi dan analisis risiko, Perseroan mulai           begun considering the portfolio’s risk profile, including
                             mempertimbangkan profil risiko portofolio, termasuk         potential asset impairments, changes in consumer
                             potensi penurunan nilai aset, perubahan preferensi          preferences, and developments in low-emission vehicle
                             konsumen, serta perkembangan teknologi kendaraan            technology. The Company has also begun utilizing
|




                             rendah emisi. Perseroan juga mulai memanfaatkan             limited climate-related scenario analysis as part of its
Laporan Keberlanjutan 2025




                             analisis skenario terkait iklim secara terbatas sebagai     risk and opportunity identification process, particularly
                             bagian dari pengembangan proses identifikasi risiko         to understand the potential impact of policy changes
                             dan peluang, khususnya untuk memahami potensi               and market dynamics on the financing portfolio.
                             dampak perubahan kebijakan dan dinamika pasar               This approach is currently qualitative and based on
                             terhadap portofolio pembiayaan. Pendekatan ini saat         macroeconomic assumptions, and will be gradually
                             ini masih bersifat kualitatif dan berbasis asumsi makro,    developed into a more structured and quantitative
                             dan akan terus dikembangkan secara bertahap menuju          approach. [IFRS S2.25(a)(i), 25(a)(ii)]
                             pendekatan yang lebih terstruktur dan kuantitatif.
                             [IFRS S2.25(a)(i), 25(a)(ii)]




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Risiko terkait iklim yang teridentifikasi dinilai                  Identified climate-related risks are assessed based on
berdasarkan sifat risiko, baik fisik maupun transisi,              their nature, both physical and transitional, as well
serta berdasarkan kemungkinan terjadinya dan                       as their likelihood of occurrence and the magnitude
besaran dampaknya terhadap operasional dan                         of their impact on the Company’s operations
kinerja keuangan Perseroan, dengan menggunakan                     and financial performance, using quantitative
pendekatan kuantitatif dan kualitatif yang selaras                 and qualitative approaches aligned with the risk
dengan metodologi penilaian risiko dalam kerangka                  assessment methodology within the ERM framework.
ERM. Perseroan memberikan perhatian lebih pada                     The Company has higher concern towards risks that
risiko yang berpotensi memengaruhi model bisnis,                   have the potential to impact its business model, the
kualitas portofolio pembiayaan, dan kepatuhan                      quality of its financing portfolio, and regulatory
terhadap regulasi. Pada tahun 2025, Perseroan                      compliance. In 2025, the Company focused on
berfokus pada penguatan proses identifikasi                        strengthening the process of identifying and mapping
dan pemetaan awal eksposur risiko terkait iklim                    initial climate-related risk exposures as part of
sebagai bagian dari pengembangan kerangka                          developing a more comprehensive risk management
manajemen risiko yang lebih komprehensif. Ke depan,                framework. Going forward, monitoring of climate-
pemantauan risiko terkait iklim akan terus diperkuat               related risks will continue to be gradually strengthened
secara bertahap melalui integrasi dalam pelaporan                  through integration into management reporting, the
kepada manajemen, pengembangan indikator risiko                    development of relevant Key Risk Indicators (KRIs), and
utama (Key Risk Indicators/KRI) yang relevan, serta                enhanced evaluation of financing portfolio exposures
peningkatan evaluasi eksposur portofolio pembiayaan                based on sectors and geographic regions vulnerable to
berdasarkan sektor dan wilayah geografis yang rentan               climate risk. [IFRS S2.25(a)(iii), 25(a)(iv), 25(a)(v)]
terhadap risiko iklim. [IFRS S2.25(a)(iii), 25(a)(iv), 25(a)(v)]

Dibandingkan dengan periode pelaporan sebelumnya,                  Compared to the previous reporting period, in
pada tahun 2025 Perseroan mulai memperluas                         2025, the Company began expanding the scope of
cakupan identifikasi risiko terkait iklim dan melakukan            climate-related risk identification and undertook
penguatan awal dalam pemetaan eksposur                             initial strengthening in mapping the exposure
portofolio pembiayaan terhadap risiko tersebut,                    of its financing portfolio to these risks, as well as
serta peningkatan integrasi ke dalam kerangka                      increasing integration into the risk management
manajemen risiko. Tidak terdapat perubahan material                framework. There were no material changes in the
dalam metodologi penilaian risiko yang digunakan,                  risk assessment methodology used, but there were
namun terdapat pengembangan dalam cakupan dan                      improvements in the scope and depth of the analysis
kedalaman analisis yang dilakukan. Selain itu, proses              conducted. Furthermore, the process of identifying
identifikasi dan pengelolaan peluang terkait iklim mulai           and managing climate-related opportunities began
dipertimbangkan secara terintegrasi dengan proses                  to be considered in an integrated manner with the
manajemen risiko dan perencanaan strategis, dengan                 risk management and strategic planning processes,
memperhatikan potensi peluang yang timbul dari                     taking into account potential opportunities arising
perubahan preferensi konsumen menuju kendaraan                     from changing consumer preferences towards low-
rendah emisi, perkembangan teknologi kendaraan                     emission vehicles, developments in electric and hybrid
listrik dan hybrid, serta kebijakan pemerintah terkait             vehicle technology, and government policies related to
ekonomi rendah karbon. Ke depan, pendekatan ini akan               a low-carbon economy. Going forward, this approach
terus dikembangkan secara bertahap, termasuk dalam                 will continue to be developed gradually, including in
mendukung pengembangan portofolio pembiayaan                       supporting the development of a more sustainable
yang lebih berkelanjutan. [IFRS S2.25(a)(vi), 25(b)]               financing portfolio. [IFRS S2.25(a)(vi), 25(b)]

Secara     keseluruhan,  Perseroan     telah    mulai              Overall, the Company has begun developing a process
mengembangkan proses pengelolaan risiko dan                        for managing climate-related risks and opportunities,
peluang terkait iklim yang mencakup tahapan                        encompassing      the     stages     of identification,
identifikasi, penilaian, prioritisasi, pengelolaan,                assessment, prioritization, management, monitoring,
pemantauan, dan komunikasi yang selaras dengan                     and communication, aligned with the ERM framework.
kerangka ERM. Implementasi proses ini masih                        This process is being implemented gradually and will
dilakukan secara bertahap dan akan terus diperkuat                 continue to be strengthened going forward, allowing
                                                                                                                               PT Bussan Auto Finance




ke depan, sehingga risiko dan peluang terkait iklim                climate-related risks and opportunities to be further
dapat semakin terintegrasi dalam proses bisnis dan                 integrated into the Company’s business processes and
pengambilan keputusan Perseroan. [IFRS S2.25(a)–(c)]               decision-making. [IFRS S2.25(a)–(c)]

Untuk memudahkan pemahaman atas kemungkinan                        To ease the understanding on the possibility of climate
terjadinya risiko dan peluang iklim, Perseroan telah               risks and opportunities occurance, the Company has
mendefinisikan jangka waktu terjadinya risiko dan                  defined the timeframe for the risks and opportunities
peluang, yang telah diselaraskan dengan arah strategi              event, which has been aligned with the business
bisnis.                                                            strategy direction.


                                                                                                                              181
Page 182
                             Jangka Waktu Risiko dan Peluang Iklim
                             CLIMATE RISK AND OPPORTUNITY TIMELINE [IFRS S2.10.(c-d)] [IFRS S1.30.(b-c)]

                                                 JANGKA WAKTU                                                    DEFINISI
                                                    TIMELINE                                                    DEFINITION
                              Jangka pendek                                               < 2 tahun/years
                              Short term
                              Jangka menengah                                             2-5 tahun/years
                              Medium term
                              Jangka panjang                                              >5 tahun/years
                              Long term



                             Penjelasan mengenai jenis risiko dan peluang terkait          Description of identified climate-related risks and
                             iklim yang telah teridentifikasi diuraikan dalam              opportunities is provided in the following table, which
                             tabel berikut yang merangkum risiko dan peluang               summarizes the climate-related risks and opportunities
                             terkait iklim yang diidentifikasi Perseroan, dengan           identified by the Company, considering portfolio
                             mempertimbangkan eksposur portofolio, skenario                exposure, relevant climate change scenarios, and
                             perubahan iklim yang relevan, serta dampaknya                 their impact on the Company’s business model and
                             terhadap model bisnis dan kinerja keuangan Perseroan.         financial performance.



                             Daftar Risiko dan Peluang Iklim
                             LIST OF CLIMATE RISK AND OPPORTUNITY [IFRS S2.9.(a)] [IFRS S2.10.(a-c)] [IFRS S2.13.(a-b)] [IFRS S2.15.(a-b)]



                                                        Risiko Kredit
                                                        Credit Risk

                               1
                             Kejadian Risiko/Peluang                                       Risk/Opportunities Event
                             Penurunan kemampuan bayar debitur akibat                      A decline in debtors’ repayment capacity due to the
                             dampak bencana alam (banjir, kekeringan, dll) yang            impact of natural disasters (floods, droughts, etc.)
                             memengaruhi pendapatan rumah tangga dan UMKM                  affecting household and SME income

                             Kategori Iklim                                                Climate Category
2025 Sustainability Report




                             Fisik (Akut & Kronis)                                         Physical (Acute & Chronic)

                             Skenario Relevan                                              Relevant Scenario
                             Peningkatan frekuensi dan intensitas bencana yang             Increased frequency and intensity of disasters that
                             menurunkan pendapatan debitur                                 reduce debtors’ income

                             Parameter Skenario                                            Scenario Parameters (Assumptions)
                             Penurunan pendapatan rumah tangga/UMKM di                     Decline in household and SME income in affected areas;
                             wilayah terdampak; peningkatan kejadian gagal                 increase in defaults; disruption of local economic activity
|




                             bayar; gangguan aktivitas ekonomi lokal
Laporan Keberlanjutan 2025




                             Eksposur Utama                                                Main Exposure
                             Portofolio pembiayaan di wilayah rawan bencana dan            Financing portfolio in disaster-prone areas and high-
                             sektor rentan                                                 risk sectors

                             Kemungkinan & Rentang Waktu                                   Likelihood & Time Horizon
                             Tinggi; jangka pendek–menengah                                High; short to medium term

                             Dampak ke Business Model & Value Chain                        Impact on the Business Model and Value Chain
                             Penurunan kualitas portofolio; peningkatan NPF;               Decline in portfolio quality; increase in NPF; disruption
                             gangguan arus kas masuk dari debitur                          to cash inflows from debtors

   182
Page 183
Rencana Pengelolaan                                    Mitigation Plan
• Integrasi risiko iklim dalam credit scoring dan      • Integration of climate risk in credit scoring and
   underwriting (Akan dilakukan kajian).                  underwriting (To be reviewed).
• Penyesuaian limit, tenor, dan DP untuk wilayah/      • Adjustment of limits, tenors, and down payments
   sektor berisiko tinggi (Akan dilakukan kajian).        for high-risk regions/sectors (To be reviewed).
• Pengembangan early warning system berbasis           • Development of early warning systems based on
   data iklim dan geografis (Akan dilakukan kajian).      climate and geographic data (To be reviewed).
• Skema restrukturisasi kredit untuk debitur           • Credit restructuring schemes for disaster-affected
   terdampak bencana (Telah dilakukan).                   debtors (Already implemented).
• Diversifikasi portofolio ke sektor/area yang lebih   • Portfolio diversification towards more resilient
   resilien (Akan dilakukan kajian)                       sectors/areas (To be reviewed)

Rencana Aksi pada Rantai Nilai                         Action Plan for the Value Chain
Edukasi debitur terkait manajemen risiko; kolaborasi   Educate debtors on risk management; collaborate with
dengan asuransi dan pihak ketiga untuk perlindungan    insurance companies and third parties to mitigate risk
risiko

Dampak Keuangan yang Diperkirakan                      Anticipated Financial Effects
• Peningkatan NPF (non-performing financing)           • Increase in NPF (non-performing financing) due to
  akibat penurunan kemampuan bayar.                       a decline in repayment capacity.
• Peningkatan       CKPN     (impairment) seiring      • Increase in impairment charges in line with the
  memburuknya kualitas kredit.                            deterioration of credit quality.
• Potensi penurunan pendapatan bunga akibat            • Potential decline in interest income due to
  restrukturisasi atau gagal bayar.                       restructuring or defaults.
• Dampak ke laba melalui peningkatan beban kredit      • Impact on profit through increased credit expenses
  dan penurunan revenue                                   and decreased revenue

Potensi Peluang                                        Potential Opportunities
Penguatan model credit risk berbasis iklim; peluang    Improvement of climate-based credit risk models;
pengembangan produk pembiayaan dengan proteksi         opportunities for the development of financing
risiko                                                 products with risk protection


Kejadian Risiko/Peluang                                Risk/Opportunities Event
Penurunan nilai agunan (misalnya kendaraan atau        A decline in the collateral value (e.g., vehicles or assets
aset di wilayah terdampak bencana)                     in disaster-affected areas)

Kategori Iklim                                         Climate Category
Fisik (Akut & Kronis)                                  Physical (Acute & Chronic)

Skenario Relevan                                       Relevant Scenario
Peningkatan frekuensi bencana (banjir, longsor) yang   Increased frequency of disasters (floods, landslides)
merusak aset pembiayaan                                that damage financed assets

Parameter Skenario                                     Scenario Parameters (Assumptions)
Peningkatan kejadian banjir di wilayah tertentu;       Increase in flooding in certain areas; decline in the market
penurunan nilai pasar kendaraan terdampak;             value of affected vehicles; increase in property damage
peningkatan kerusakan aset

Eksposur Utama                                         Main Exposure
Portofolio pembiayaan kendaraan dan aset di wilayah    Vehicle and asset financing portfolio in disaster-prone
rawan bencana                                          areas
                                                                                                                       PT Bussan Auto Finance




Kemungkinan & Rentang Waktu                            Likelihood & Time Horizon
Sedang–tinggi; jangka pendek–menengah                  Moderate to high; short to medium term

Dampak ke Business Model & Value Chain                 Impact on the Business Model and Value Chain
Penurunan nilai recovery; peningkatan loss given       Decline in recovery rates; increase in loss given default
default (LGD); tekanan pada kualitas portofolio        (LGD); pressure on portfolio quality.

Rencana Pengelolaan                                    Mitigation Plan
• Integrasi risiko geografis dalam penilaian agunan    • Integration of geographic risk in collateral
   dan underwriting (Dalam kajian).                       assessment and underwriting (Under review)                  183
Page 184
                             •   Penyesuaian loan-to-value (LTV) untuk wilayah       •   Adjustment of loan-to-value (LTV) ratios for high-
                                 berisiko tinggi (Dalam kajian).                         risk areas (Under review).
                             •   Peningkatan monitoring nilai agunan secara          •   Improve the periodic monitoring of collateral
                                 berkala (Telah dilakukan).                              values (Implemented).
                             •   Mendorong perlindungan asuransi atas aset           •   Support to insurance coverage for financed assets
                                 pembiayaan (Telah dilakukan).                           (Implemented).
                             •   Pengembangan model penilaian risiko berbasis        •   Development of a climate-data-based risk
                                 data iklim (Akan dilakukan kajian).                     assessment model (To be reviewed).

                             Rencana Aksi pada Rantai Nilai                          Action Plan for the Value Chain
                             Kolaborasi dengan perusahaan asuransi dan pihak         Collaboration with insurance companies and third
                             ketiga untuk mitigasi risiko kerusakan aset             parties to mitigate the risk of asset damage

                             Dampak Keuangan yang Diperkirakan                       Anticipated Financial Effects
                             • Peningkatan kerugian kredit akibat penurunan          • Increase in credit losses due to a decline in recovery
                               nilai recovery.                                          value.
                             • Peningkatan CKPN (impairment) seiring kenaikan        • Increase in impairment charges in line with
                               risiko kerugian.                                         increased loss risk.
                             • Potensi penurunan nilai agunan (collateral value)     • Potential decline in collateral value in credit
                               dalam perhitungan kredit.                                calculations.
                             • Dampak ke laba melalui peningkatan beban              • Impact on profit through increased credit loss
                               kerugian kredit                                          expenses

                             Potensi Peluang                                         Potential Opportunities
                             Peningkatan kualitas manajemen risiko kredit; peluang   Improvement in the quality of credit risk management;
                             pengembangan produk pembiayaan dengan proteksi          opportunities for the development of financing
                             lebih baik                                              products with better protection




                                                      Risiko Pasar
                                                      Market Risk

                                 2
                             Kejadian Risiko/Peluang                                 Risk/Opportunities Event
                             Penurunan permintaan pembiayaan kendaraan               Decline in demand for financing of high-emission
                             beremisi tinggi akibat pergeseran preferensi ke         vehicles due to a shift in preference toward low-
                             kendaraan rendah emisi (EV)                             emission vehicles (EVs)
2025 Sustainability Report




                             Kategori Iklim                                          Climate Category
                             Transisi                                                Transition

                             Skenario Relevan                                        Relevant Scenario
                             Percepatan adopsi EV didorong regulasi, insentif, dan   Accelerated adoption of EVs driven by regulations,
                             perubahan preferensi konsumen                           incentives, and changing consumer preferences

                             Eksposur Utama                                          Main Exposure
|




                             Portofolio pembiayaan kendaraan konvensional (ICE);     Conventional vehicle (ICE) financing portfolio; relations
                             hubungan dengan dealer dan manufaktur                   with dealers and manufacturers
Laporan Keberlanjutan 2025




                             Kemungkinan & Rentang Waktu                             Likelihood & Time Horizon
                             Tinggi; jangka pendek–menengah                          High; short to medium term

                             Dampak ke Business Model & Value Chain                  Impact on the Business Model and Value Chain
                             Penurunan volume pembiayaan ICE; risiko stranded        Decline in ICE financing volume; risk of stranded assets
                             asset pada portofolio tertentu; perubahan struktur      in certain portfolios; changes in demand structure.
                             permintaan




   184
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Rencana Pengelolaan                                    Mitigation Plan
• Penyesuaian portofolio secara bertahap dari ICE ke   • Gradual portfolio transition from ICE to EV (Under
   EV (Dalam kajian).                                     review).
• Pengembangan produk pembiayaan khusus EV             • Development of financing products specifically for
   (Telah dilakukan).                                     EVs (Completed).
• Penyesuaian kebijakan kredit dan residual value      • Adjustment of credit policies and residual value
   untuk kendaraan ICE (Dalam kajian).                    guidelines for ICE vehicles (Under review).
• Monitoring tren pasar dan regulasi secara berkala    • Regular monitoring of market trends and
   (Telah dilakukan).                                     regulations (Completed).
• Menetapkan risk based pricing, untuk asset yang      • Establish risk-based pricing for assets financed in
   dibiayain diwilayah yang rentan terhadap bencana       natural disaster-prone areas or where market value
   alam atau nilai pasarnya turun lebih cepat karena      depreciates more rapidly due to technological
   transisi teknologi maka akan dikenakan suku bunga      transition, which will be subject to higher interest
   yang lebih tinggi atau tenor yang lebih pendek         rates or shorter tenors (Under review).
   (Dalam kajian).

Rencana Aksi pada Rantai Nilai                         Action Plan for the Value Chain
Kolaborasi dengan dealer untuk mendorong               Collaboration with dealers to promote EV financing;
pembiayaan EV; edukasi konsumen terkait produk         consumer education regarding low-emission products
rendah emisi

Dampak Keuangan yang Diperkirakan                      Anticipated Financial Effects
• Potensi penurunan pendapatan dari pembiayaan         • Potential decline in revenue from ICE financing.
  ICE. Di sisi lain, terdapat potensi peningkatan         On the contrary, there is potential for increased
  pendapatan dari portofolio baru (EV/hybrid)             revenue from the new portfolio (EV/hybrid) as
  seiring pergeseran permintaan pasar.                    market demand shifts.
• Potensi tekanan margin akibat perubahan pricing      • Potential margin pressure due to changes in pricing
  dan demand.                                             and demand.
• Kebutuhan investasi awal untuk pengembangan          • Initial investment requirements for EV business
  bisnis EV.                                              development.
• Dampak ke laba melalui penurunan revenue ICE         • Impact on profit through a decline in ICE revenue
  dan peningkatan biaya transisi                          and increased transition costs

Potensi Peluang                                        Potential Opportunities
Akselerasi pembiayaan EV; diversifikasi portofolio;    Acceleration of EV financing; portfolio diversification;
peluang pertumbuhan baru dari segmen rendah emisi      new growth opportunities from the low-emission
                                                       segment




                        Risiko Operasional
                        Operational Risk

  3
Kejadian Risiko/Peluang                                Risk/Opportunities Event
Gangguan operasional akibat bencana alam seperti       Operational disruptions due to natural disasters such
banjir, tanah longsor, dan kejadian ekstrem lainnya    as floods, landslides, and other extreme events that
yang mengganggu operasional kantor jaringan            disrupt the operations of the Company’s branch
                                                                                                                   PT Bussan Auto Finance




Perseroan                                              network

Kategori Iklim                                         Climate Category
Fisik (Akut)                                           Physical (Acute)

Skenario Relevan                                       Relevant Scenario
Peningkatan frekuensi dan intensitas bencana alam di   Increased frequency and intensity of natural disasters
wilayah operasional                                    in operational regions



                                                                                                                  185
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                             Eksposur Utama                                        Main Exposure
                             Jaringan kantor cabang di wilayah rawan bencana;      Branch network in disaster-prone areas; front-office
                             aktivitas operasional front office dan collection     and collection operations

                             Kemungkinan & Rentang Waktu                           Likelihood & Time Horizon
                             Sedang–tinggi; jangka pendek–menengah                 Moderate to high; short to medium term

                             Dampak ke Business Model & Value Chain                Impact on the Business Model and Value Chain
                             Gangguan operasional cabang; keterlambatan            Disruption to branch operations; delays in customer
                             layanan kepada konsumen; penurunan produktivitas      service; decline in employee productivity; potential
                             karyawan; potensi gangguan proses collection          disruption to the collection process.

                             Rencana Pengelolaan                                   Mitigation Plan
                             • Meningkatkan ketahanan infrastruktur dan sistem     • Strengthen the resilience of infrastructure and
                                TI terhadap bencana alam (Telah dilakukan dan         IT systems against natural disasters (has been
                                akan terus dioptimalkan).                             implemented and will be continuously optimized).
                             • Menyusun rencana tanggap darurat dan                • Develop emergency response and disaster
                                pemulihan bencana (Telah dilakukan dan akan           recovery plans (has been implemented and will be
                                terus dioptimalkan).                                  continuously optimized).
                             • Memastikan karyawan memahami prinsip-prinsip        • Ensure employees understand the basic principles
                                dasar penanggulangan bencana (Telah dilakukan         of disaster management (has been implemented
                                dan akan terus dioptimalkan).                         and will be continuously optimized).
                             • Melakukan assessment atas mitigasi kerusakan        • Conduct assessment of the mitigation of damage
                                aset Perusahaan yang dapat dialihkan kepada           to Company assets that can be transferred to
                                asuransi, yang mengcover kerugian akibat              insurance, covering losses resulting from natural
                                bencana alam terutama di wilayah yang rentan          disasters, particularly in disaster-prone areas
                                terhadap bencana (Telah dilakukan dan akan terus      (has been implemented and will be continuously
                                dioptimalkan).                                        optimized).

                             Rencana Aksi pada Rantai Nilai                        Action Plan for the Value Chain
                             Koordinasi dengan vendor dan mitra operasional        Coordination with vendors and operational partners
                             untuk menjaga kesinambungan layanan; Optimalisasi     to ensure service continuity; optimization of digital
                             kanal digital untuk mengurangi ketergantungan pada    channels to reduce reliance on physical branches;
                             cabang fisik; Penyesuaian mekanisme pembayaran        adjustment of digital payment mechanisms to ensure
                             digital untuk menjaga kelancaran collection.          seamless collection.

                             Dampak Keuangan yang Diperkirakan                     Anticipated Financial Effects
                             • OPEX bisa meningkat akibat biaya pemulihan          • OPEX may increase due to operational recovery
                               operasional, perbaikan fasilitas, dan penguatan        costs, facility repairs, and infrastructure upgrades
                               infrastruktur (backup system, IT).                     (backup systems, IT).
2025 Sustainability Report




                             • Potensi penurunan pendapatan operasional akibat     • Potential decline in operating revenue due to
                               terganggunya aktivitas layanan dan collection.         disruptions in service and collection activities.
                             • Potensi peningkatan biaya operasional cabang        • Potential increase in temporary branch operating
                               sementara (relokasi/operasional darurat).              costs (relocation/emergency operations).
                             • Dampak terhadap laba melalui kombinasi kenaikan     • Impact on profit through a combination of rising
                               biaya operasional dan penurunan sementara              operating costs and a temporary decline in revenue.
                               pendapatan.

                             Potensi Peluang                                       Potential Opportunities
|




                             Bangunan dan sistem yang tahan dampak                 Buildings and systems resilient to environmental
                             Lingkungan; budaya K3 ke karyawan yang lebih kuat;    impacts; more robust OHS culture among employees;
Laporan Keberlanjutan 2025




                             dan meningkatkan business continuity plan (BCP).      and enhancement of the business continuity plan
                                                                                   (BCP).




                             Kejadian Risiko/Peluang                               Risk/Opportunities Event
                             Meningkatnya risiko kesehatan dan keselamatan         Increased health and safety risks for employees due to
                             karyawan akibat perubahan cuaca ekstrem               extreme weather events.

                             Kategori Iklim                                        Climate Category
                             Fisik (Akut & Kronis)                                 Physical (Acute & Chronic)
   186
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Skenario Relevan                                          Relevant Scenario
Peningkatan suhu ekstrem, curah hujan tinggi, dan         Increased extreme temperatures, heavy rainfall,
kejadian cuaca tidak menentu yang berdampak pada          and unpredictable weather events impacting work
aktivitas kerja                                           activities

Eksposur Utama                                            Main Exposure
Karyawan lapangan (ARO & CMO), serta karyawan             Field employees (ARO & CMO), as well as operational
operasional di wilayah dengan paparan cuaca tinggi        staff in regions with high weather exposure

Kemungkinan & Rentang Waktu                               Likelihood & Time Horizon
Sedang–tinggi; jangka pendek–menengah                     Moderate to high; short to medium term

Dampak ke Business Model & Value Chain                    Impact on the Business Model and Value Chain
Penurunan produktivitas karyawan; peningkatan             Decline in employee productivity; increased
absensi; potensi gangguan aktivitas collection dan        absenteeism; potential disruption to collection
survei lapangan; risiko keselamatan kerja termasuk        activities and field surveys; occupational safety risks,
kecelakaan di jalan raya                                  including traffic accidents

Rencana Pengelolaan                                       Mitigation Plan
• Jam kerja dan pola kunjungan lapangan untuk             • Working Hours and Field Visit Requirements for
   ARO/CMO (Akan dilakukan kajian).                          ARO/CMO (To be reviewed).
• Digitalisasi proses collection & survei (tele-          • Digitization of collection and survey processes
   collection, e-survey) untuk mengurangi kunjungan          (tele-collection, e-survey) to reduce physical visits
   fisik (Telah dilakukan dan akan terus dioptimalkan).      (has been implemented and will be continuously
                                                             optimized).
•   Penyediaan perlindungan kesehatan (APD,               • Provision of health protection (PPE, supplemental
    asuransi tambahan, medical check-up berkala)             insurance, periodic medical check-ups) (Ongoing/
    (Sedang berjalan/partially implemented).                 partially implemented).
•   Implementasi early warning system cuaca berbasis      • Implementation of a location-based weather early
    lokasi untuk aktivitas lapangan (Akan dilakukan          warning system for field activities (To be reviewed).
    kajian).
•   Integrasi risiko HSE berbasis iklim dalam SOP         •   Integration of climate-based HSE risks into
    operasional & pelatihan rutin (Akan dilakukan             operational SOPs and routine training (To be
    kajian).                                                  reviewed).

Rencana Aksi pada Rantai Nilai                            Action Plan for the Value Chain
Edukasi mitra/vendor terkait protokol kerja aman;         Educate partners/vendors on safe work protocols;
peningkatan penggunaan kanal digital untuk interaksi      increase the use of digital channels for consumer
dengan konsumen                                           interactions.

Dampak Keuangan yang Diperkirakan                         Anticipated Financial Effects
• OPEX meningkat (biaya kesehatan, perlindungan           • Increased OPEX (healthcare costs, employee
  karyawan, digital tools).                                  protection, digital tools).
• Potensi penurunan pendapatan operasional akibat         • Potential decline in operating revenue due to
  penurunan produktivitas.                                   reduced productivity.
• Efisiensi jangka menengah dari digitalisasi             • Medium-term        efficiency     from     digitization
  (penurunan biaya perjalanan & aktivitas lapangan).         (reduction in travel costs and field activities).
• Dampak ke laba dari kenaikan biaya dan fluktuasi        • Impact on profits from rising costs and productivity
  produktivitas                                              fluctuations

Potensi Peluang                                           Potential Opportunities
Peningkatan    kesejahteraan     dan  perlindungan        mproved employee welfare and protection; accelerated
                                                                                                                       PT Bussan Auto Finance




karyawan; percepatan digitalisasi proses bisnis;          digitalization of business processes; enhanced long-
peningkatan efisiensi jangka panjang.                     term efficiency.




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                                                      Risiko Strategis
                                                      Strategic Risk

                                 4
                             Kejadian Risiko/Peluang                                  Risk/Opportunities Event
                             Peluang ekspansi pembiayaan hijau (hybrid, EV, energy-   Opportunities for expansion in green financing (hybrid,
                             efficient financing) sebagai sumber pertumbuhan baru     EV, energy-efficient financing) as a new source of
                                                                                      growth

                             Kategori Iklim                                           Climate Category
                             Transisi                                                 Transition

                             Skenario Relevan                                         Relevant Scenario
                             Percepatan transisi menuju ekonomi rendah karbon;        Acceleration of the transition to a low-carbon
                             peningkatan adopsi kendaraan listrik dan produk          economy; increased adoption of electric vehicles and
                             pembiayaan efisien energi                                energy-efficient financing products

                             Parameter Skenario                                       Scenario Parameters (Assumptions)
                             Pertumbuhan pasar EV; insentif pemerintah;               Growth of the EV market; government incentives;
                             peningkatan kesadaran konsumen terhadap produk           increased consumer awareness of green products
                             hijau

                             Eksposur Utama                                           Main Exposure
                             Portofolio pembiayaan kendaraan dan consumer             Vehicle financing and consumer financing portfolios;
                             financing; kemitraan dengan dealer/manufaktur            partnerships with dealers/manufacturers

                             Kemungkinan & Rentang Waktu                              Likelihood & Time Horizon
                             Tinggi; jangka menengah–panjang                          High; medium to long term

                             Dampak ke Business Model & Value Chain                   Impact on the Business Model and Value Chain
                             Perubahan struktur permintaan pembiayaan; peluang        Changes in the structure of financing demand;
                             pertumbuhan portofolio baru; diversifikasi sumber        opportunities for new portfolio growth; diversification
                             pendapatan                                               of revenue sources

                             Rencana Pengelolaan                                      Mitigation Plan
                             • Pengembangan produk pembiayaan hybrid dan EV           • Development of hybrid and EV financing products
                                (Sedang berjalan).                                       (Partially implemented).
2025 Sustainability Report




                             • Kajian atas produk pembiayan efisiensi energi          • Study on energy efficiency financing products
                                (Dalam kajian).                                          (Under review).
                             • Penyesuaian strategi bisnis untuk beradaptasi          • Adjustment of business strategy to adapt to
                                dengan demand (Telah dilakukan).                         demand (has been implemented).
                             • Penyesuaian kebijakan kredit dan pricing untuk         • Adjustment of credit policies and pricing for green
                                produk hijau (Dalam kajian).                             products (Under review).
                             • Kemitraan dengan dealer dan ekosistem EV               • Partnerships with dealers and the EV ecosystem,
                                khususnya pembiayan mobil (Telah dilakukan).             particularly    regarding    vehicle    financing
                                                                                         (Completed).
                             •   Integrasi keberlanjutan dalam visi dan misi jangka   • Integration of sustainability into the company’s
|




                                 panjang perusahaan, serta strategi bisnis (Telah        long-term vision and mission, as well as business
Laporan Keberlanjutan 2025




                                 dilakukan).                                             strategy (Completed).
                             •   Edukasi pasar dan konsumen terkait pembiayaan        • Market and consumer education regarding green
                                 hijau (Sedang berjalan).                                financing (Partially implemented).

                             Rencana Aksi pada Rantai Nilai                           Action Plan for the Value Chain
                             Kolaborasi dengan dealer dan ekosistem EV, termasuk      Collaboration with EV dealers and ecosystem, including
                             alignment dengan rencana transisi Yamaha; dukungan       alignment with Yamaha transition plan; financing
                             pembiayaan untuk rantai nilai rendah karbon.             support for low-carbon value chain.

                             Dampak Keuangan yang Diperkirakan                        Anticipated Financial Effects
                             • Potensi peningkatan pendapatan dari portofolio         • Potential revenue growth from new portfolios.
                               baru.
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•   Diversifikasi revenue stream dan penguatan daya      •   Diversification of revenue streams and enhanced
    saing.                                                   competitiveness.
•   Potensi akses pendanaan lebih murah (green           •   Potential access to cheaper financing (green
    funding).                                                funding).
•   Dampak positif ke laba                               •   Positive impact on profitss

Potensi Peluang                                          Potential Opportunities
Sumber     pertumbuhan     baru    seiring  dengan       New sources of growth through the development
pengembangan inisiatif dan produk keuangan               of sustainable financial initiatives and products;
berkelanjutan; peningkatan reputasi ESG; positioning     improved ESG reputation; positioning as a sustainable
sebagai pemain sustainable finance                       finance leader




                         Risiko Likuiditas
                         Liquidity Risk

    5
Kejadian Risiko/Peluang                                  Risk/Opportunities Event
Kenaikan biaya dana (cost of fund) akibat perubahan      Increased cost of funds due to shifting investor or
persepsi risiko iklim oleh investor atau lender          lender perceptions of climate risk

Kategori Iklim                                           Climate Category
Transisi                                                 Transition

Skenario Relevan                                         Relevant Scenario
Peningkatan perhatian investor terhadap risiko iklim     Increased investor focus on climate and ESG risks;
dan ESG; pembatasan pendanaan ke portofolio              restrictions on funding for high-carbon portfolios
berisiko tinggi karbon

Parameter Skenario                                       Scenario Parameters (Assumptions)
Kenaikan spread pendanaan; pengetatan akses ke           Increase in funding spreads; tighter access to certain
funding tertentu; peningkatan persyaratan ESG dari       funding; stricter ESG requirements from lenders
lender

Eksposur Utama                                           Main Exposure
Sumber pendanaan (bank, obligasi, lender institusi);     Financing sources (banks, bonds, institutional lenders);
struktur liabilitas Perseroan                            the Company’s liability structure

Kemungkinan & Rentang Waktu                              Likelihood & Time Horizon
Sedang–tinggi; jangka menengah                           Moderate to high; medium term

Dampak ke Business Model & Value Chain                   Impact on the Business Model and Value Chain
Peningkatan biaya pendanaan; penurunan daya saing        Increased funding costs; reduced competitiveness in
pricing pembiayaan; potensi tekanan margin               financing pricing; potential margin pressure

Rencana Pengelolaan                                      Mitigation Plan
• Diversifikasi sumber pendanaan seperti bank,           • Diversification of financing sources, such as banks,
   pasar modal seperti bond/sukuk, ESG loan (Telah          capital markets (e.g., bonds/sukuk), and ESG loans
   dilakukan dan akan terus dioptimalkan).                  (has been implemented and will be continuously
                                                                                                                     PT Bussan Auto Finance




                                                            optimized).
•   Peningkatan kualitas disclosure ESG & climate        • Improvement of the quality of ESG and climate
    risk untuk meningkatkan kepercayaan investor            risk disclosures to enhance investor confidence (In
    (Sedang berjalan/partially implemented).                progress/partially implemented).
•   Integrasi risiko iklim dalam manajemen risiko dan    • Integration of climate risk into risk management
    strategi pendanaan (Dalam kajian).                      and funding strategies (Under review).
•   Engagement dengan kreditur/investor terkait          • Engagement with creditors/investors regarding the
    strategi keberlanjutan Perseroan (Sedang berjalan/      Company’s sustainability strategy (In progress/
    partially implemented)                                  partially implemented).


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                             Rencana Aksi pada Rantai Nilai                           Action Plan for the Value Chain
                             Kolaborasi dengan lender untuk pengembangan skema        Collaboration with lenders to develop green financing
                             pembiayaan hijau; Alignment dengan ekspektasi ESG        schemes; align with investor ESG expectations
                             investor

                             Dampak Keuangan yang Diperkirakan                        Anticipated Financial Effects
                             • Kenaikan biaya bunga (interest expense) akibat         • Increase in interest expense due to increase in cost
                               naiknya cost of fund.                                     of funds.
                             • Tekanan terhadap margin (NIM/spread) jika tidak        • Pressure on margins (NIM/spread) if costs cannot
                               dapat diteruskan ke konsumen.                             be passed on to consumers.
                             • Potensi pembatasan akses pendanaan yang                • Potential restrictions on access to funding that
                               memengaruhi pertumbuhan aset.                             affect asset growth.
                             • Dampak ke laba melalui peningkatan biaya               • Impact on profits through increased funding costs
                               pendanaan dan penurunan margin                            and reduced margins

                             Potensi Peluang                                          Potential Opportunities
                             Akses ke sumber pendanaan baru (green financing);        Access to new financing sources (green financing);
                             potensi biaya dana lebih kompetitif dari instrumen       potential for more competitive financing costs from
                             ESG; peningkatan kepercayaan investor                    ESG instruments; increased investor confidence




                                                      Risiko Kepatuhan
                                                      Compliance Risk

                               6
                             Kejadian Risiko/Peluang                                  Risk/Opportunities Event
                             Perubahan regulasi (OJK, global standard seperti         Regulatory changes (OJK, global standards such as
                             ISSB, taksonomi hijau) yang meningkatkan kewajiban       ISSB, green taxonomy) that increase disclosure and
                             disclosure dan risk management seiring akan              risk management obligations as the OJK is set to issue
                             diterbitkan pengganti POJK 51/2017 oleh OJK di 2026      replacement of POJK 51/2017 in 2026

                             Kategori Iklim                                           Climate Category
                             Transisi                                                 Transition

                             Skenario Relevan                                         Relevant Scenario
                             Penerapan regulasi yang lebih ketat terkait pelaporan    Implementation of stricter regulations regarding
                             ESG, manajemen risiko iklim, dan klasifikasi aktivitas   ESG reporting, climate risk management, and the
2025 Sustainability Report




                             hijau                                                    classification of green activities

                             Parameter Skenario                                       Scenario Parameters (Assumptions)
                             Peningkatan kewajiban disclosure termasuk                Increased disclosure requirements, including Scope 1–3
                             emisi Cakupan 1-3; kebutuhan data yang lebih             emissions; more granular data requirements; requirement
                             granular; kewajiban integrasi climate risk dalam risk    to integrate climate risk into risk management
                             management

                             Eksposur Utama                                           Main Exposure
|




                             Fungsi kepatuhan, risk management, pelaporan, serta      Compliance, risk management, and reporting functions,
                             seluruh aktivitas pembiayaan dan operasional             as well as all financing and operational activities
Laporan Keberlanjutan 2025




                             Kemungkinan & Rentang Waktu                              Likelihood & Time Horizon
                             Tinggi; jangka pendek–menengah                           High; short to medium term

                             Dampak ke Business Model & Value Chain                   Impact on the Business Model and Value Chain
                             Peningkatan kompleksitas operasional dan pelaporan;      Increased operational and reporting complexity; need
                             kebutuhan penyesuaian proses bisnis dan sistem           for adjustments to business processes and systems

                             Rencana Pengelolaan                                      Mitigation Plan
                             • Penguatan framework governance ESG dan climate         • Strengthening the ESG and climate risk governance
                                risk (Sedang berjalan/partially implemented).            framework (In progress/partially implemented).

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•   Pengembangan sistem data dan pelaporan (ESG         •   Development of data and reporting systems
    data infrastructure) (Sedang berjalan/partially         (ESG data infrastructure) (In progress/partially
    implemented).                                           implemented).
•   Peningkatan kapasitas internal seperti pelatihan/   •   Enhancement of internal capacity, such as training
    awareness (Telah dilakukan dan akan terus               and awareness programs (has been implemented
    dioptimalkan)                                           and will be continuously optimized)
•   Monitoring dan assessment regulasi secara berkala   •   Periodic monitoring and assessment of regulations
    (Telah dilakukan dan akan terus dioptimalkan).          (has been implemented and will be continuously
                                                            optimized).
•   Keterlibatan aktif dengan regulator dan asosiasi    •   Active engagement with regulators and industry
    industri (Telah dilakukan dan akan terus                associations (has been implemented and will be
    dioptimalkan).                                          continuously optimized).

Rencana Aksi pada Rantai Nilai                          Action Plan for the Value Chain
Kolaborasi dengan regulator (OJK dan IDX), asosiasi     Collaboration with regulators (OJK and IDX),
(APPI), dan pihak eksternal untuk memastikan            associations (APPI), and external parties to ensure
alignment dan best practices                            alignment and best practices

Dampak Keuangan yang Diperkirakan                       Anticipated Financial Effects
• OPEX meningkat untuk pengembangan sistem,             • Increased OPEX for system development, reporting,
  pelaporan, dan peningkatan kapabilitas.                  and capability enhancement.
• Potensi capex untuk infrastruktur data dan IT.        • Potential capital expenditures (CapEx) for data and
                                                           IT infrastructure.
•   Risiko penalti/sanksi jika tidak comply.            • Risk of penalties/sanctions if non-compliant.
•   Dampak ke laba melalui peningkatan biaya            • Impact on profits through increased compliance
    kepatuhan                                              costs

Potensi Peluang                                         Potential Opportunities
Peningkatan reputasi dan kepercayaan investor; akses    Improved reputation and investor confidence; access
ke pendanaan global; positioning sebagai leader ESG     to global financing; positioning as an ESG leader




                        Risiko Reputasi
                        Reputation Risk

    7
Kejadian Risiko/Peluang                                 Risk/Opportunities Event
Penurunan reputasi jika dianggap tidak mendukung        Reputational damage due to the perception of not
transisi hijau atau masih membiayai sektor high-        promoting green transition or continuing to finance
carbon                                                  high-carbon sectors

Kategori Iklim                                          Climate Category
Transisi                                                Transition

Skenario Relevan                                        Relevant Scenario
Meningkatnya ekspektasi investor, regulator, dan        Increased expectations from investors, regulators, and
publik terhadap praktik ESG dan pembiayaan              the public regarding ESG practices and sustainable
berkelanjutan                                           financing
                                                                                                                  PT Bussan Auto Finance




Parameter Skenario                                      Scenario Parameters (Assumptions)
Meningkatnya sorotan publik/media; perubahan            Increased public/media scrutiny; shifting investor and
preferensi investor dan lender                          lender preferences

Eksposur Utama                                          Main Exposure
Persepsi investor, lender, regulator, dan masyarakat    Perceptions of investors, lenders, regulators, and the
terhadap portofolio pembiayaan Perseroan                public regarding the Company’s financing portfolio

Kemungkinan & Rentang Waktu                             Likelihood & Time Horizon
Sedang–tinggi; jangka menengah                          Moderate to high; medium term

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                             Dampak ke Business Model & Value Chain                     Impact on the Business Model and Value Chain
                             Penurunan kepercayaan stakeholder; penurunan daya          Decline in stakeholder confidence; decline in
                             saing                                                      competitiveness
                             Rencana Pengelolaan                                        Mitigation Plan
                             • Penguatan strategi sustainable finance (Sedang           • Strengthening sustainable finance strategies (In
                                 berjalan/partially implemented).                          progress/partially implemented).
                             • Peningkatan transparansi melalui disclosure ESG          • Increased transparency through ESG disclosures
                                 align dengan ISSB/OJK (Sedang berjalan/partially          aligned with ISSB/OJK (In progress/partially
                                 implemented).                                             implemented).
                             • Peningkatan ESG governance dan oversight                 • Improvement of ESG governance and management
                                 manajemen           (Sedang       berjalan/partially      oversight (In progress/partially implemented).
                                 implemented).
                             • Engagement aktif dengan investor, lender, dan            •   Active engagement with investors, lenders, and the
                                 publik (Sedang berjalan/partially implemented).            public (In progress/partially implemented).

                             Rencana Aksi pada Rantai Nilai                             Action Plan for the Value Chain
                             Kolaborasi dengan mitra, dealer, dan ekosistem untuk       Collaboration with partners, dealers, and the ecosystem
                             mendukung pembiayaan hijau; edukasi pasar                  to support green financing; market education

                             Dampak Keuangan yang Diperkirakan                          Anticipated Financial Effects
                             • Potensi peningkatan cost of fund akibat penurunan        • Potential increase in the cost of funds due to a
                               kepercayaan investor.                                       decline in investor confidence.
                             • Potensi kehilangan akses pendanaan tertentu.             • Potential loss of access to certain financing.
                             • Potensi penurunan demand dari segmen tertentu.           • Potential decline in demand from certain segments.
                             • Dampak ke laba melalui tekanan biaya pendanaan           • Impact on profits due to funding cost pressures
                               dan pertumbuhan bisnis                                      and business growth

                             Potensi Peluang                                            Potential Opportunities
                             Peningkatan reputasi melalui positioning ESG; akses ke     Improved reputation through ESG positioning; access
                             green funding; daya saing lebih tinggi                     to green funding; higher competitiveness




                             Kejadian Risiko/Peluang                                    Risk/Opportunities Event
                             Penurunan     reputasi   akibat     ketidakmampuan         Reputational damage due to inability to manage
                             mengelola perubahan iklim atau risiko greenwashing         climate change or greenwashing risks

                             Kategori Iklim                                             Climate Category
                             Transisi (Reputasi & Tata Kelola)                          Transition (Reputation & Governance)
2025 Sustainability Report




                             Skenario Relevan                                           Relevant Scenario
                             Ketidaksesuaian antara komitmen ESG dengan                 Discrepancies between ESG commitments and actual
                             implementasi aktual (misleading disclosure) atau           implementation (misleading disclosure) or failure to
                             kegagalan mengelola risiko iklim                           manage climate risks

                             Parameter Skenario                                         Scenario Parameters (Assumptions)
                             Temuan audit/assurance; sorotan negatif dari               Audit/assurance findings; negative scrutiny from
                             regulator/media; ketidaksesuaian data dan klaim            regulators/media; discrepancies between data and claims
|




                             Eksposur Utama                                             Main Exposure
Laporan Keberlanjutan 2025




                             Kredibilitas disclosure ESG, governance,            dan    Credibility of ESG disclosures, governance, and the
                             implementasi strategi iklim Perseroan                      implementation of the Company’s climate strategy

                             Kemungkinan & Rentang Waktu                                Likelihood & Time Horizon
                             Sedang–tinggi; jangka menengah                             Moderate to high; medium term

                             Dampak ke Business Model & Value Chain                     Impact on the Business Model and Value Chain
                             Penurunan kepercayaan investor dan stakeholder;            Decline in investor and stakeholder confidence;
                             potensi dampak ke hubungan dengan lender dan               potential impact on relationships with lenders and
                             regulator                                                  regulators


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Rencana Pengelolaan                                             Mitigation Plan
• Penguatan tata kelola ESG, seperti peran BOD/                 • Strengthening of ESG governance, such as the
   BOC, komite terkait (Sedang berjalan/partially                  roles of the BOD/BOC and related committees (In
   implemented).                                                   progress/partially implemented).
• Peningkatan kualitas data dan sistem pelaporan                • Improvement of ESG data quality and reporting
   ESG (Sedang berjalan/partially implemented).                    systems (In progress/partially implemented).
• Alignment disclosure dengan standar global (ISSB,             • Alignment of disclosures with global standards
   GRI, dll) (Sedang berjalan/partially implemented).              (ISSB, GRI, etc.) (In progress/partially implemented)
• Assurance eksternal atas laporan keberlanjutan                • External assurance on sustainability reports (Under
   (Dalam kajian)                                                  review)

Rencana Aksi pada Rantai Nilai                                  Action Plan for the Value Chain
Perlu dilakukan engagement dengan assurance,                    Engagement with assurance bodies, regulators, and
regulator, dan stakeholder untuk memastikan                     stakeholders is required to ensure transparency and
transparansi dan kredibilitas                                   credibility

Dampak Keuangan yang Diperkirakan                               Anticipated Financial Effects
• Potensi peningkatan cost of fund akibat turunnya              • Potential increase in cost of funds due to declining
  kepercayaan investor terutama bond investor.                     investor confidence, particularly among bond
                                                                   investors.
•   Risiko penalti/sanksi dari regulator jika disclosure        • Risk of penalties/sanctions from regulators if
    tidak memadai.                                                 disclosures are inadequate.
•   Potensi biaya tambahan untuk perbaikan sistem               • Potential additional costs for system improvements
    dan assurance.                                                 and assurance.
•   Dampak ke laba tetapi tidak signifikan melalui              • Impact on profits, though not significant, due to
    peningkatan biaya dan tekanan terhadap                         increased costs and financing pressures
    pendanaan

Potensi Peluang                                                 Potential Opportunities
Peningkatan kredibilitas dan kepercayaan stakeholder;           Improved credibility and stakeholder trust; positioning
positioning sebagai perusahaan dengan governance                as a company with strong ESG governance
ESG yang kuat




            Dampak Risiko Iklim                                             Climate Risk Impact
Dampak terhadap Model Bisnis                                    Impact on Business Models,
dan Rantai Nilai, dan Kinerja Keuangan                          Value Chains, and Financial Performance
[IFRS S2.13.(a-b)] [IFRS S2.15.(a-b)] [GRI 201-2]               [IFRS S2.13.(a-b)] [IFRS S2.15.(a-b)] [GRI 201-2]


Secara keseluruhan, risiko dan peluang terkait iklim            Physical risks from climate change, such as flooding
telah dijelaskan dalam tabel Daftar Risiko dan Peluang          and extreme weather, have the potential to disrupt
Iklim. Secara umum, risiko fisik akibat perubahan               office operations, collection processes, and field
iklim, seperti banjir dan cuaca ekstrem, berpotensi             surveys. Meanwhile, transition risks, resulting from
mengganggu operasional kantor, aktivitas penagihan,             increasingly stringent regulations and shifting market
serta kegiatan survei lapangan. Di sisi lain, risiko transisi   preferences, have the potential to impact the value of
yang dipicu oleh perubahan regulasi yang semakin                collateral or assets financed by the Company, as well
ketat serta pergeseran preferensi pasar berpotensi              as impact demand for key financing products.
memengaruhi nilai jaminan atau aset yang dibiayai
Perseroan, sekaligus berdampak pada permintaan
                                                                                                                            PT Bussan Auto Finance




terhadap produk pembiayaan utama.

Di akhir tahun 2025, tepatnya di bulan November                 At the end of 2025, specifically in November 2025, a
2025 terjadi bencana alam berupa banjir besar yang              natural disaster occurred in the form of major flooding
melanda 3 provinsi di Pulau Sumatra yaitu di Aceh,              that struck three provinces on the island of Sumatra,
Sumatra Utara dan Sumatra Barat. Bencana yang                   which is Aceh, North Sumatra, and West Sumatra. The
terjadi di beberapa wilayah tersebut berdampak                  disaster in several areas also impacted the BAF Network
juga kepada Kantor Jaringan BAF yaitu di Pangkalan              Offices in Pangkalan Brandan, Langsa, and Kuala
Brandan, Langsa dan Kuala Simpang. Kegiatan                     Simpang. Operations were temporarily suspended
operasional sempat terhenti yang disebabkan                     due to disrupted road access, affected employees,
karena akses jalanan yang terputus, karyawan yang               and damage to company assets. Many BAF customers
                                                                                                                           193
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                             terdampak, kerusakan assets Perusahaan. Tidak sedikit     and vehicles financed by BAF were also affected
                             juga konsumen BAF dan kendaraan yang dibiayai             by the disaster, leading to the implementation of
                             oleh BAF terdampak atas bencana tersebut sehingga         special policies, as regulated by the Financial Services
                             diberlakukan kebijakan khusus sebagaimana juga            Authority (OJK), with the issuance of the Special
                             diatur oleh OJK dengan dikeluarkannya Kebijakan           Treatment Policy for Credit Financing for Disaster
                             Perlakuan Khusus Kredit Pembiayaan Korban Bencana         Victims in Aceh, North Sumatra, and West Sumatra.
                             Aceh, Sumut dan Sumbar.

                             Terdapat tambahan cadangan piutang/provisi yang           There was an additional in receivables reserves/
                             terjadi di bulan Desember sebagi dampak dari bencana      provisions in December as a result of the natural
                             alam tersebut yang kemudian menyebabkan credit            disaster, which subsequently increased the company’s
                             expense perusahaan meningkat dan berpengaruh              credit expense and contributed to a decline in the
                             terhadap penurunan laba Perusahaan. Disisi lain,          company’s profits. Furthermore, the direct impact of
                             dampak lansung dari bencana tersebut juga terjadi         the disaster was damage to company assets (electronic
                             kerusakan terhadap asset perusahaan (asset elektronik     and non-electronic assets), leading to increased
                             dan non elektronik) yang menyebabkan meningkatnya         operational costs due to asset replacement, building
                             biaya operasional akibat dari penggantian aset,           and infrastructure repairs, and other losses.
                             perbaikan gedung dan infrastruktur, dan kerugian
                             lainnya.

                             Untuk memitigasi hal tersebut, beberapa langkah-          To mitigate this, the company has taken several steps,
                             langkah sudah dilakukan oleh perusahaan                   including:
                             diantaranya :
                             1. Melakukan restrukturisasi kepada konsumen yang         1. Restructuring customers affected by disasters;
                                terdampak bencana;
                             2. Menyiapkan perluasan asuransi bencana untuk            2. Preparing to expand disaster insurance coverage
                                kendaraan dan kantor jaringan yang rentan                 for vehicles and network offices vulnerable to
                                terhadap bencana alam;                                    natural disasters;

                             Kejadian tersebut di atas menunjukkan bahwa               The above incidents demonstrate that climate
                             risiko iklim memiliki dampak nyata terhadap kinerja       risk has a significant impact on the Company’s
                             keuangan Perseroan, dan menjadi pertimbangan              financial performance and are being considered in
                             dalam penguatan strategi manajemen risiko serta           strengthening its risk management strategy and future
                             perencanaan bisnis ke depan.                              business planning.

                             Sejalan dengan pengalaman tersebut, Perseroan             In line with the above experience, the Company
                             menyadari pentingnya penguatan pendekatan yang            recognizes the importance of adopting a more
                             lebih terstruktur dan berbasis data dalam mengelola       structured and data-driven approach to manage
                             risiko iklim. Oleh karena itu, ke depan Perseroan         climate risks. Therefore, going forward, the Company
                             akan secara bertahap mengembangkan metodologi             will gradually develop methodologies to quantify
2025 Sustainability Report




                             untuk mengkuantifikasi dampak finansial dari              the financial impacts of climate risks, including both
                             risiko iklim, baik risiko fisik maupun risiko transisi,   physical and transition risks, through the use of scenario
                             termasuk melalui pemanfaatan analisis skenario dan        analysis and by strengthening integration within risk
                             penguatan integrasi dalam proses manajemen risiko         management and business planning processes. These
                             dan perencanaan bisnis. Upaya ini diharapkan dapat        efforts are expected to improve the quality of decision-
                             meningkatkan kualitas pengambilan keputusan,              making, strengthen business resilience, and support
                             memperkuat ketahanan bisnis, serta mendukung              transparency in disclosures to stakeholders.
                             transparansi pengungkapan kepada pemangku
                             kepentingan.
|
Laporan Keberlanjutan 2025




   194
Page 195
INTEGRITAS DAN KEPATUHAN
INTEGRITY AND COMPLIANCE



Perseroan berkomitmen untuk menerapkan prinsip           The Company is committed to implementing the
integritas, transparansi, dan tata kelola perusahaan     principles of integrity, transparency, and good
yang baik dalam seluruh kegiatan operasionalnya.         corporate governance in all its operational activities.
Komitmen tersebut diwujudkan melalui berbagai            This commitment is realized through various policies
kebijakan dan program, antara lain penerapan             and programs, including the implementation of anti-
kebijakan anti-korupsi, anti-fraud, Anti Pencucian       corruption, anti-fraud, anti-money laundering, counter
Uang, Pencegahan Pendanaan Terorisme, dan                financing of terrorism, and prevention of the financing
Pencegahan Pendanaan Proliferasi Senjata Pemusnah        of the proliferation of weapons of mass destruction
Massal (APU PPT PPPSPM), serta pengelolaan sistem        (APU PPT PPPSPM), as well as the whistleblowing
pelaporan pelanggaran (whistleblowing system).           system management .

Pengelolaan integritas dan kepatuhan ini merupakan       This integrity and compliance management is part of
                                                                                                                    PT Bussan Auto Finance




bagian dari kerangka manajemen risiko Perseroan,         the Company’s risk management framework, where
di mana risiko terkait fraud, korupsi, dan kepatuhan     risks related to fraud, corruption, and compliance
diidentifikasi, dinilai, dan dimitigasi sebagai bagian   are identified, assessed, and mitigated as part of
dari Enterprise Risk Management (ERM). Pendekatan        Enterprise Risk Management (ERM). This approach
ini bertujuan untuk meminimalkan potensi dampak          aims to minimize the potential financial and
finansial dan reputasi yang dapat memengaruhi            reputational impacts that could impact the Company’s
kinerja dan keberlanjutan usaha Perseroan.               performance and business sustainability.




                                                                                                                   195
Page 196
                             Kebijakan dan mekanisme integritas ini berlaku bagi     This integrity policy and mechanism apply to all
                             seluruh insan Perseroan serta pihak terkait lainnya.    Company personnel and other related parties. The
                             Perseroan secara berkala mengevaluasi efektivitas       Company periodically evaluates the effectiveness
                             penerapan kebijakan tersebut untuk memastikan           of the implementation of these policies to ensure
                             kesesuaian dengan perkembangan risiko dan regulasi      compliance with applicable risk and regulatory
                             yang berlaku.                                           developments.


                                      Anti-Korupsi dan                                        Anti-Corruption and
                                      Anti-Fraud [IDX G-07] [IDX G-09]                        Anti-Fraud [IDX G-07] [IDX G-09]
                             Perseroan memiliki kebijakan anti-korupsi, anti-        The Company has anti-corruption, anti-gratification,
                             gratifikasi, dan anti-fraud yang disusun berlandaskan   and anti-fraud policies formulated in accordance with
                             peraturan perundangan yang berlaku. Manajemen           applicable laws and regulations. Top management and
                             puncak dan seluruh karyawan wajib menjunjung            all employees are required to uphold integrity, reject
                             integritas, menolak suap dan gratifikasi, serta         bribery and gratuities, and avoid conflicts of interest.
                             menghindari konflik kepentingan.

                             Kebijakan Anti Korupsi ini juga diatur dalam            This Anti-Corruption Policy is also regulated in the
                             Compliance Standard Policy yang diperbarui pada 5       Compliance Standard Policy, which hsa been updated
                             Juni 2025.                                              on June 5, 2025.

                             Selain itu, Perseroan menegakkan budaya anti-fraud      In addition, the Company upholds an anti-fraud
                             melalui sosialisasi berkala, menyediakan hotline        culture through regular outreach, a reporting hotline,
                             pelaporan, laporan rutin Direksi kepada Dewan           regular reports from the Board of Directors to the
                             Komisaris, peningkatan keamanan sistem TI, serta        Board of Commissioners, enhanced IT system security,
                             pelatihan untuk meningkatkan kesadaran karyawan.        and training to raise employee awareness. The
                             Direksi Perseroan telah menunjuk Fraud Control          Company’s Board of Directors has appointed a Fraud
                             Officer, yang saat ini dijabat oleh Sigit Sembodo,      Control Officer, currently held by Sigit Sembodo, to
                             untuk melaksanakan fungsi pengendalian fraud di         carry out fraud control functions within the Company.
                             lingkungan Perseroan. Pejabat tersebut bertanggung      This officer reports directly to the President Director
                             jawab langsung kepada Presiden Direktur dan berperan    and plays a role in ensuring the effectiveness of fraud
                             dalam memastikan efektivitas pengendalian serta         control and handling. The Fraud Control Officer has
                             penanganan tindak kecurangan. Fraud Control Officer     integrity, independency, and adequate competency in
                             memiliki integritas, independensi, dan kompetensi       his/her field.
                             yang memadai dalam bidangnya.

                             Selama tahun 2025, tidak terjadi insiden korupsi        In 2025, there were no significant incidents of
                             dan/atau fraud yang signifikan, serta tidak ada         corruption and/or fraud, and there were no legal cases
2025 Sustainability Report




                             kasus hukum terkait korupsi yang melibatkan             related to corruption involving the Company. [GRI 205-3]
                             Perseroan. [GRI 205-3]
|
Laporan Keberlanjutan 2025




   196
Page 197
Capaian Pengelolaan Anti-Korupsi dan Anti-Fraud 2025
ANTI-CORRUPTION AND ANTI-FRAUD MANAGEMENT ACHIEVEMENT IN 2025 [GRI 205-2]




12           Komitmen Dasar
             Basic Commitments              100%                     Karyawan
                                                                     Employee             12           Kali
                                                                                                       Times

Dalam Compliance Standard Policy            Mengikuti pelatihan praktik anti korupsi,     Sosialisasi melalui buletin Mari Patuh
In Compliance Standard Policy               balas jasa (kickbacks), fraud, suap           Socialization through the Mari Patuh
                                            dan/atau gratifikasi melalui materi           bulletin
                                            Compliance & APU PPT PPPSPM Test
                                            (CAMP Test).


                                            Participate in training on anti-
                                            corruption, kickbacks, fraud, bribery,
                                            and/or gratification practices through
                                            Compliance & AML materials PPT PPPSPM
                                            Test (CAMP Test).




4            Kali
             Times                          28                       Kali
                                                                     Times
                                                                                          RUTIN awareness
                                                                                          ROUTINELY            awareness

Menerbitkan buletin Anti-fraud untuk        Melakukan pelatihan dan sosialisasi           Melalui email, wallpaper desktop
meningkatkan kesadaran karyawan             kepada seluruh karyawan untuk                 karyawan, layar TV di kantor pusat
terkait tindakan fraud yang terjadi di      meningkatkan kesadaran karyawan               mengenai larangan penerimaan hadiah
lingkungan kerja dan informasi bahaya       terhadap bahaya korupsi atau fraud.           dan informasi lainnya.
korupsi atau fraud.
                                            Conducting training and socialization         Through email, employee desktop
Publishing an Anti-Fraud bulletin           to all employees to increase employee         wallpapers, and TV screens at
to increase employee awareness of           awareness of the dangers of corruption        headquarters regarding the prohibition
fraudulent actions that occur in the work   or fraud.                                     on accepting gifts, and other information.
environment and information on the
dangers of corruption or fraud.
                                                                                                                                        PT Bussan Auto Finance




Sebagai wujud komitmen terhadap prinsip integritas                    As a manifestation of its commitment to the
dan transparansi, Perseroan secara berkala melakukan                  principles of integrity and transparency, the Company
penilaian risiko terhadap potensi korupsi dalam seluruh               periodically conducts risk assessments for potential
aktivitas operasionalnya. Kegiatan ini bertujuan untuk                corruption in all its operational activities. This activity
mengidentifikasi area dengan tingkat risiko signifikan                aims to identify areas with significant risk levels and
serta menentukan langkah mitigasi yang tepat.                         determine appropriate mitigation measures. Based on
Berdasarkan AM No. 0010/AM-AFU/10/2024, Direksi                       AM No. 0010/AM-AFU/10/2024, the Board of Directors
telah menetapkan ambang batas nilai fraud signifikan                  has set a threshold for significant fraud at Rp7.0 billion
sebesar Rp7,0 miliar per insiden. [GRI 205-1]                         per incident. [GRI 205-1]

                                                                                                                                       197
Page 198
                                      Penerapan APU, PPT                                                       Implementation of APU, PPT
                                      & PPPSPM                                                                 & PPPSPM
                             Perseroan mendukung upaya global dalam                              The Company supports global efforts to prevent money
                             pencegahan pencucian uang, pendanaan terorisme,                     laundering, terrorism financing, and the proliferation
                             dan proliferasi senjata pemusnah massal. Pejabat                    of weapons of mass destruction. A special officer
                             khusus telah ditunjuk untuk menjalankan program                     has been appointed to implement this program and
                             ini dan bertanggung jawab langsung kepada Direksi                   reports directly to the Company’s Board of Directors.
                             Perseroan. Pedoman terkait APU, PPT, & PPPSPM juga                  Guidelines related to AML, PPT, and PPPSPM have also
                             telah disusun berdasarkan ketentuan UU No. 8 Tahun                  been prepared based on the provisions of Law No. 8 of
                             2010, UU No. 9 Tahun 2013, POJK No. 8/2023, dan                     2010, Law No. 9 of 2013, POJK No. 8/2023, and related
                             SEOJK terkait.                                                      SEOJK.



                             Lima Pilar APU, PPT & PPPSPM
                             FIVE PILLARS OF APU, PPT & PPPSPM

                                            Pengawasan Aktif Direksi dan Dewan Komisaris
                                            Active Board of Directors and Board of Commissioners supervision

                                                    Kebijakan dan Prosedur
                                                    Regulation and Procedure

                                                             Pengendalian Internal
                                                             Internal Control

                                                                      Sistem Informasi Manajemen
                                                                      Management Information System

                                                                               Sumber Daya Manusia dan Pelatihan
                                                                               Human Resource and Training




                                      Pengelolaan Pengaduan                                                    Complaint Handling
                             Perseroan menyediakan kanal pelaporan pelanggaran                   The Company provides whistleblowing system open
                             (whistleblowing system) yang terbuka bagi karyawan                  to employees and external parties to report fraud
                             dan pihak eksternal untuk melaporkan dugaan                         indication through a hotline, website, and dedicated
                             pelanggaran melalui hotline, situs web, dan saluran                 channel for female investigators. The whistleblowers
2025 Sustainability Report




                             khusus untuk investigator wanita. Pelapor diberikan                 are guaranteed anonymity and are protected from
                             jaminan kerahasiaan identitas dan perlindungan dari                 retaliation. Anti-Fraud Unit, under the Directors of Legal
                             tindakan balasan. Unit Anti-fraud di bawah Direktur                 & Litigation and Risk Management & Compliance, is
                             Legal & Litigasi dan Manajemen Risiko & Kepatuhan                   responsible for investigating reports of violations and
                             bertanggung jawab untuk melakukan investigasi                       providing follow-up recommendations to the Board
                             terhadap laporan pelanggaran serta memberikan                       of Directors. Each report is handled professionally,
                             rekomendasi tindak lanjut kepada Direksi. Setiap                    objectively, and wisely to ensure integrity of the
                             laporan ditangani secara profesional, objektif, dan                 compliance enforcement process.
                             bijaksana untuk memastikan integritas proses
                             penegakan kepatuhan.
|
Laporan Keberlanjutan 2025




                             Pemberian sanksi atas pelanggaran yang terbukti                     Sanctions charged on the proven violations are
                             dilakukan melalui verdict meeting yang dipimpin oleh                imposed through a verdict meeting led by the Human
                             Divisi Sumber Daya Manusia, dengan melibatkan                       Resources Division, involving the Risk Management
                             Satuan Kerja Manajemen Risiko, Satuan Kerja                         Unit, Compliance Unit, Anti-Fraud Unit, and other
                             Kepatuhan, Unit Anti-fraud, serta divisi terkait                    relevant divisions. The Company also imposes
                             lainnya. Perseroan juga menerapkan sanksi bagi pihak                sanctions on any party proven to have abused the
                             yang terbukti menyalahgunakan sistem pelaporan                      whistleblowing system.
                             pelanggaran ini.




   198
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Saluran Pelaporan Pelanggaran
SALURAN PELAPORAN PELANGGARAN




 1                                     2                           3
  Situs web                              Hotline anti-fraud            Hotline Investigator Wanita
  Website                                Anti-fraud hotline            Female Investigator hotline
  https://www.baf.id/                    0815 1455 3969                0811 8513 224
  corporate/
  CorporateGovernance/                                                 yang diperuntukan untuk pelaporan
  Whistleblowing                                                       yang membutuhkan penanganan oleh
                                                                       Investigator Wanita.
                                                                       which is intended for reports that require
                                                                       handling by a Female Investigator.




Kinerja Whistleblowing System
WHISTLEBLOWING SYSTEM PERFORAMNCE

                            URAIAN                              2025              2024               2023
                          DESCRIPTION
Laporan yang tidak diteruskan untuk diinvestigasi (preclosed)          11                   6               281
Preclosed reports
Laporan yang telah selesai diinvestigasi (closed)                      37                 35                  42
Closed reports
Laporan yang masih terbuka (open)                                       0                   0                  0
Open reports
Jumlah laporan yang diterima                                           48                 41                323
Total reports received




                                                                                                                     PT Bussan Auto Finance




                                                                                                                    199
Page 200
                             SINERGI DALAM PENGEMBANGAN BISNIS
                             SYNERGY IN BUSIENSS DEVELOPMENT



                                      Kepatuhan terhadap Hukum                                      Compliance with Law and
                                      dan Peraturan [GRI 2-27]                                      Regulation [GRI 2-27]
                             Perseroan berkomitmen untuk mematuhi seluruh                  The Company is committed to comply with all
                             ketentuan hukum dan peraturan yang berlaku dalam              prevailing laws and regulations in every business
                             setiap aspek operasional bisnisnya. Melalui penerapan         operational aspect. Through the implementation of
                             prinsip-prinsip GCG, Perseroan memastikan seluruh             GCG principles, the Company ensures that all business
                             kegiatan usaha dijalankan sesuai regulasi, sehingga           activities are conducted in accordance with regulations,
                             integritas dan reputasi sebagai perusahaan yang               thereby maintaining its integrity and reputation as
                             bertanggung jawab tetap terjaga. Perseroan juga               a responsible company. The Company also regularly
                             secara berkala melakukan pemantauan kepatuhan                 monitors compliance to ensure compliance with
                             untuk memastikan kesesuaian dengan perkembangan               applicable regulatory developments.
                             regulasi yang berlaku.

                             Pada tahun pelaporan, tidak terdapat insiden                  During the reporting year, there were no incidents of
                             pelanggaran hukum yang mengakibatkan sanksi atau              legal violations resulting in sanctions or fines. This
                             denda. Ini mencerminkan komitmen Perseroan dalam              reflects the Company’s commitment to conducting
                             menjalankan bisnis secara etis, transparan, serta sesuai      business ethically, transparently, and in accordance
                             ketentuan yang berlaku.                                       with applicable regulations.


                                      Pelibatan Pemangku                                            Stakeholders
                                      Kepentingan [SEOJK E.4.] [GRI 2-29] [POJK 5.d.1-2]            Involvement [SEOJK E.4.] [GRI 2-29] [POJK 5.d.1-2]
                             Keterlibatan pemangku kepentingan merupakan                   Stakeholder engagement is a vital aspect to support the
                             aspek penting dalam mendukung keberlanjutan dan               Company’s operational sustainability and continuity.
                             kelangsungan operasional Perseroan. Masukan yang              Input obtained from the stakeholder engagement
                             diperoleh dari proses pelibatan pemangku kepentingan          process is a key consideration in developing strategies,
                             menjadi salah satu pertimbangan penting dalam                 managing risks, and improving the quality of the
                             penyusunan strategi, pengelolaan risiko, serta                Company’s products and services, including in
                             peningkatan kualitas produk dan layanan Perseroan,            determining sustainability priorities.
                             termasuk dalam penentuan prioritas keberlanjutan.
2025 Sustainability Report




                             Oleh karena itu, Perseroan menempatkan komunikasi             Therefore, the Company treats effective communication
                             yang efektif dan hubungan yang konstruktif dengan             and constructive relationships with stakeholders as
                             para pemangku kepentingan sebagai fondasi untuk               the foundation for building trust, managing risk, and
                             membangun kepercayaan, mengelola risiko, dan                  creating shared value. Through relationships based
                             menciptakan nilai bersama. Melalui hubungan                   on trust, the Company is committed to creating
                             yang dilandasi dengan kepercayaan, Perseroan                  mutually beneficial partnerships while strengthening
                             berkomitmen untuk menciptakan kemitraan yang                  its reputation and supporting sustainable growth.
                             saling menguntungkan sekaligus memperkuat
|




                             reputasi dan dukungan terhadap pertumbuhan yang
                             berkelanjutan.
Laporan Keberlanjutan 2025




                             Identifikasi pemangku kepentingan dilakukan                   Stakeholder identification is carried out by considering
                             dengan mempertimbangkan tingkat pengaruh                      their level of influence and importance on the
                             dan kepentingannya terhadap keberlangsungan                   Company’s business continuity, including the potential
                             usaha Perseroan, termasuk potensi dampak yang                 impacts they may cause or receive. This process is
                             ditimbulkan maupun yang diterima oleh Perseroan.              reviewed periodically to ensure the relevance and
                             Proses ini ditinjau secara berkala untuk memastikan           completeness of the stakeholder groups. [POJK 5.e]
                             relevansi dan kelengkapan kelompok pemangku
                             kepentingan. [POJK 5.e]



   200
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Selain itu, pelibatan pemangku kepentingan juga      Furthermore, stakeholder engagement is also part of
menjadi bagian dari proses identifikasi risiko dan   the Company’s sustainability risk and opportunity
peluang keberlanjutan Perseroan. Perspektif yang     identification process. The perspectives gained
diperoleh digunakan untuk memperkuat pengambilan     are used to strengthen strategic decision-making,
keputusan strategis, khususnya dalam mengelola       particularly in managing risks that could potentially
risiko yang berpotensi berdampak pada kinerja dan    impact the Company’s business performance and
keberlanjutan usaha Perseroan.                       sustainability.



Daftar dan Pengelolaan Pemangku Kepentingan
LIST OF STAKEHOLDERS AND ENGAGEMENT



                       Karyawan
                       Employees

    1
Kepentingan dan Harapan                              Interest and Expectation
• Iklim kerja yang kondusif untuk mendukung          • A conducive work climate to support target
   pencapaian target,                                   achievement,
• Kesempatan untuk mengaktualisasikan keahlian,      • Opportunities to actualize skills, competencies,
   kompetensi, bakat dan minat, termasuk pelatihan      talents, and interests, including training and
   dan pengembangan kompetensi,                         competency development,
• Kesempatan mengaspirasikan pendapat,               • Opportunities to express opinions,
• Arah dan pengembangan karier yang jelas dan        • Clear and planned career direction and
   terencana,                                           development,
• Kesempatan kerja yang sama,                        • Equal employment opportunities,
• Penilaian kinerja dan jenjang karier serta         • Performance assessments and career paths, as well
   remunerasi/benefit.                                  as remuneration/benefits.

Metode Pelibatan                                     Stakeholders Involvement
• Menyediakan saluran untuk menampung masukan        • Provide channels for employee feedback,
  karyawan,
• Menyediakan fasilitas kerja yang memadai,          •   Provide adequate work facilities,
• Menjamin keamanan, dan hak-hak karyawan            •   Guarantee employee safety and rights in
  sesuai dengan Peraturan Perusahaan,                    accordance with Company Regulations,
• Mengadakan pelatihan & pengembangan,               •   Conduct training and development, including
  termasuk corporate wellness program,                   corporate wellness programs,
• Mengadakan evaluasi kerja dan kenaikan jabatan     •   Conduct work evaluations and promotions and
  serta promosi dan mutasi,                              transfers,
• Memastikan ketersediaan whistleblowing system.     •   Ensure the availability of a whistleblowing system.




                       Pemegang Saham
                       Shareholders

    2
Kepentingan dan Harapan                              Interest and Expectation
                                                                                                                PT Bussan Auto Finance




• Keberlangsungan usaha Perseroan,                   • The Company’s business continuity,
• Pertumbuhan kinerja Perseroan,                     • The Company’s performance growth,
• Penerapan tata kelola perusahaan,                  • Corporate governance implementation,
• Informasi perusahaan terkini.                      • Up-to-date corporate information.

Metode Pelibatan                                     Stakeholders Involvement
• Menyelenggarakan RUPS Tahunan dan RUPS Luar        • Implementation of Annual General Meetings of
  Biasa,                                                Shareholders (AGMS) and Extraordinary General
                                                        Meetings of Shareholders (EGMS),
•   Menyiapkan Laporan Tahunan dan Laporan           • Preparing Annual Reports and Sustainability
    Keberlanjutan setiap tahun.                         Reports annually.                                      201
Page 202
                                                    Konsumen
                                                    Customers

                               3
                             Kepentingan dan Harapan                               Interest and Expectation
                             • Keberlangsungan produk dan pelayanan,               • Sustainability of products and services,
                             • Mekanisme perlindungan konsumen yang baik,          • A sound consumer protection mechanism, with a
                                dengan sistem pengaduan konsumen yang                 consumer complaints system that accommodates
                                mengakomodir kepentingan konsumen,                    consumer interests,
                             • Prosedur dan informasi produk dan layanan,          • Product and service procedures and information,
                             • Kenyamanan dan kepuasan konsumen,                   • Consumer convenience and satisfaction,
                             • Keamanan dan privasi data konsumen,                 • Consumer data security and privacy,
                             • Literasi dan inklusi keuangan.                      • Financial literacy and inclusion.

                             Metode Pelibatan                                      Stakeholders Involvement
                             • Menyediakan media komunikasi dan layanan            • Providing communication channels and services to
                               untuk menanggapi kebutuhan dan keluhan                 address consumer needs and complaints, including
                               konsumen termasuk menindaklanjuti keluhan dan          following up on received complaints and grievances
                               pengaduan yang diterima (BAF Care),                    (BAF Care),
                             • Menggali      kebutuhan       konsumen,       dan   • Exploring consumer needs and developing product
                               mengembangkan inovasi produk, serta layanan,           and service innovations,
                             • Melakukan survei kepuasan konsumen,                 • Conducting consumer satisfaction surveys,
                             • Menjaga privasi dan keamanan data konsumen,         • Maintaining consumer data privacy and security,
                             • Mengadakan pertemuan dengan konsumen (jika          • Implementation of meetings with consumers (if
                               diperlukan).                                           necessary).
                             • Mengadakan kegiatan literasi dan inklusi keuangan   • Implementation of annual financial literacy and
                               setiap tahun.                                          inclusion activities.




                                                    Masyarakat
                                                    Society

                               4
                             Kepentingan dan Harapan                               Interest and Expectation
                             • Kebutuhan terhadap lapangan pekerjaan,              • Job opportunity,
2025 Sustainability Report




                             • Dampak positif pada pertumbuhan ekonomi dan         • Positive impact on economic growth and the wider
                                masyarakat luas,                                      community,
                             • Program pemberdayaan ekonomi masyarakat,            • Community economic empowerment programs,
                             • Pemahaman terhadap literasi keuangan.               • Understanding of financial literacy.

                             Metode Pelibatan                                      Stakeholders Involvement
                             • Menyediakan situs web, media jejaring sosial dan    • Providing a website, social media, and news about
                               berita tentang Perseroan di media massa, termasuk      the Company in the mass media, including job
                               informasi lowongan pekerjaan,                          vacancy information.
|




                             • Mengadakan kegiatan CSR,                            • Conducting CSR activities.
                             • Mengadakan seminar/pelatihan edukasi dan            • Conducting seminars/training on financial
Laporan Keberlanjutan 2025




                               literasi keuangan,                                     education and literacy.
                             • Memberdayakan ekonomi masyarakat melalui            • Empowering the community’s economy through
                               agen Xtra BAF.                                         Xtra BAF agents.




   202
Page 203
                       Pemerintah/Regulator
                       Government/Regulator

    5
Kepentingan dan Harapan                               Interest and Expectation
• Kepatuhan pada aspek peraturan dan ketentuan        • Compliance with established rules and regulations,
   yang telah ditetapkan,
• Informasi yang transparan dan terkini sesuai        •   Transparent and up-to-date information in
   ketentuan,                                             accordance with regulations,
• Tata kelola perusahaan yang baik,                   •   Good corporate governance,
• Anti-fraud dan Anti-Korupsi, Anti Pencucian Uang    •   Anti-Fraud and Anti-Corruption, Anti-Money
   dan Pencegahan Pendanaan Terorisme (APU-PPT),          Laundering and Counter Terrorism Financing (AML-
                                                          CFT),
•   Pembayaran pajak dan kewajiban lainnya.           •   Payment of taxes and other obligations.

Metode Pelibatan                                      Stakeholders Involvement
• Melaksanakan pemenuhan kepatuhan terhadap           • Ensure compliance with applicable laws and
  peraturan perundang-undangan yang berlaku,             regulations regarding financing, capital market
  terhadap pembiayaan, emiten pasar modal, dan           issuers, and other relevant regulations.
  peraturan relevan lainnya,
• Menyampaikan laporan sesuai ketentuan baik          •   Submit reports in accordance with regulations,
  secara berkala maupun insidental, seperti laporan       both periodically and incidentally, such as annual
  tahunan dan laporan keberlanjutan,                      reports and sustainability reports.
• Melaksanakan penerapan prinsip-prinsip GCG,         •   Implement GCG principles.
• Membayar pajak sesuai dengan kewajiban dan          •   Pay taxes according to obligations and in timely
  tepat waktu.                                            manner.




                       Mitra Kerja/Vendor
                       Partners/Vendors

    6
Kepentingan dan Harapan                               Interest and Expectation
• Mekanisme pengadaan barang dan jasa yang            • Goods and services procurement mechanism that
   menerapkan tata kelola perusahaan yang baik,          implements good corporate governance.
• Transparansi penyelesaian pengadaan barang          • Transparency in the completion of goods and/or
   dan/atau jasa.                                        services procurement.

Metode Pelibatan                                      Stakeholders Involvement
• Memberikan informasi yang dibutuhkan untuk          • Providing the information needed to support
  memperlancar proses pengadaan dan pekerjaan,           procurement and work processes,
• Membangun komunikasi bisnis.                        • Building business communications.
                                                                                                                PT Bussan Auto Finance




                                                                                                               203
Page 204
                                                     Media Massa
                                                     Mass Media

                                 7
                             Kepentingan dan Harapan                                Interest and Expectation
                             Informasi dan data perusahaan, antara lain mengenai    Company information and data, including information
                             kinerja perusahaan, produk dan/atau layanan, serta     regarding company performance, products and/or
                             aksi korporasi.                                        services, and corporate actions.

                             Metode Pelibatan                                       Stakeholders Involvement
                             • Menyelenggarakan siaran pers, publikasi media        • Organizing press releases, media publications, and
                               dan laporan perusahaan, wawancara/tanggapan             company reports, as well as media interviews and
                               terhadap media,                                         statement.
                             • Pengkinian informasi di situs web Perseroan          • Updating information on the Company’s website.




                                                     Investor/Kreditor
                                                     Investors/Creditors

                                 8
                             Kepentingan dan Harapan                                Interest and Expectation
                             • Kinerja keuangan dan pencapaian strategi bisnis      • Financial performance and achievement of the
                                perusahaan,                                            company’s business strategy,
                             • Pelaksanaan aksi korporasi dan strategi korporasi,   • Implementation of corporate actions and corporate
                                                                                       strategy,
                             •   Tata kelola perusahaan yang baik dan kepatuhan     • Good corporate governance and compliance with
                                 terhadap peraturan terkait.                           relevant regulations.

                             Metode Pelibatan                                       Stakeholders Involvement
                             • Menyediakan laporan tahunan dan/atau laporan         • Provide annual reports and/or periodic financial
                               keuangan secara berkala,                                reports,
                             • Menyampaikan keterbukaan informasi sesuai            • Provide information disclosure in accordance with
                               dengan ketentuan,                                       regulations,
                             • Melakukan pertemuan atau update atas kondisi         • Organize meetings or provide updates on the
                               dan kinerja perusahaan (sesuai permintaan).             company’s condition and performance (as
2025 Sustainability Report




                                                                                       requested).
|
Laporan Keberlanjutan 2025




   204
Page 205
PT Bussan Auto Finance




                         205
Page 206
      Laporan Keberlanjutan 2025   |   2025 Sustainability Report




206
Page 207
KESEJAHTERAAN
KARYAWAN
EMPLOYEE WELFARE




Perjalanan ini dimulai dari manusia,
dengan meningkatkan kapasitas
dan kesadaran keberlanjutan untuk
membangun organisasi yang lebih adaptif
dan siap menghadapi perubahan.


This journey begins with people, by
                                               PT.Bussan Auto Finance




building sustainability capacity and
awareness to establish more adaptive
organization that is ready to deal with any
changes.



                                              207
Page 208
                             KARYAWAN BAF
                             BAF EMPLOYEES [POJK 6.c.2]
2025 Sustainability Report




                             Perseroan meyakini bahwa keberhasilan bisnis yang          The Company believes that sustainable business
                             berkelanjutan berakar pada sumber daya manusia             success is rooted in empowered, healthy, and happy
                             yang berdaya, sehat, dan bahagia. Oleh karena itu,         human resources. Therefore, employees are treated
                             karyawan tidak hanya dipandang sebagai tenaga kerja,       not merely as labour, but as strategic partners who
                             tetapi sebagai mitra strategis yang tumbuh bersama.        grow together. The Company is committed to create
                             Perseroan berkomitmen menciptakan lingkungan kerja         a safe, inclusive work environment that supports each
                             yang aman, inklusif, dan mendukung setiap individu         individual to develop to their full potential. [SEOJK F.21]
                             untuk berkembang sesuai potensi terbaiknya. [SEOJK F.21]
|




                             Seluruh kebijakan pengelolaan Sumber Daya Manusia          All of the Company’s Human Resources (HR)
Laporan Keberlanjutan 2025




                             (SDM) Perseroan berlandaskan pada penghormatan             management policies are based on respect for Human
                             terhadap Hak Asasi Manusia (HAM), termasuk                 Rights (HAM), including protecting occupational
                             perlindungan kesehatan, dan keselamatan kerja,             health and safety, and improving employee welfare.
                             serta peningkatan kesejahteraan karyawan. Dalam            In implementing these policies, the Company adheres
                             penerapannya, Perseroan mengacu pada peraturan             to Indonesian labour laws and regulations and adopts
                             perundang-undangan ketenagakerjaan di Indonesia            best practices in human resource management.
                             dan mengadopsi praktik terbaik dalam pengelolaan           This commitment is communicated to all employees
                             sumber daya manusia. Komitmen ini disosialisasikan         and business partners and is implemented at all
                             kepada seluruh karyawan dan mitra bisnis, serta            levels and in all of the Company’s operational
                             diterapkan di seluruh jenjang dan dalam setiap             activities. [GRI 2-23] [GRI 2-24]
                             aktivitas operasional Perseroan. [GRI 2-23] [GRI 2-24]

   208
Page 209
Melalui pendekatan tersebut, Perseroan berupaya                Through this approach, the Company strives to
menjaga keseimbangan antara produktivitas dan                  maintain a balance between employee productivity
kualitas kehidupan kerja karyawan, memastikan setiap           and quality of work life, ensuring that every individual
individu memperoleh kesempatan yang setara untuk               has equal opportunities to grow and contribute. This
tumbuh dan berkontribusi. Komitmen ini menjadi                 commitment crates basis for various development,
dasar bagi berbagai program pengembangan,                      welfare, and safety programs, which will be explained
kesejahteraan, dan keselamatan kerja yang akan                 in the next sections.
dijelaskan pada bagian berikutnya.


          Insan Perusahaan [GRI 2-7]                                    Company People [GRI 2-7]

Karyawan merupakan pilar utama yang memastikan                 Employees are the key pillars that ensure the Company’s
keberlangsungan dan keunggulan kinerja Perseroan.              sustainability and performance excellence. In facing
Dalam menghadapi perubahan dan tantangan                       the changes and challenges of the dynamic financing
industri pembiayaan yang dinamis, Perseroan                    industry, the Company assigns human resource
menempatkan pengelolaan sumber daya manusia                    management as a strategic priority to maintain
sebagai prioritas strategis untuk menjaga daya saing           competitiveness and support sustainable growth.
sekaligus mendukung pertumbuhan berkelanjutan.                 The Company is committed to create professional,
Perseroan berkomitmen membangun lingkungan kerja               inclusive, and high-integrity work environment, where
yang profesional, inklusif, dan berintegritas tinggi,          every individual has equal opportunities to contribute
di mana setiap individu memiliki kesempatan yang               and develop.
setara untuk berkontribusi dan berkembang.

Melalui   kebijakan     ketenagakerjaan,     Perseroan         Through the employment policies, the Company
memastikan seluruh karyawan memperoleh kepastian               ensures that all employees receive job security,
status kerja, perlindungan hak, serta kesempatan               rights protection, and opportunities for continuous
peningkatan kompetensi secara berkelanjutan. Dalam             competency development. In its operations, the
operasionalnya, Perseroan tidak mempekerjakan tenaga           Company does not employ workers with irregular
kerja dengan jam kerja tidak pasti maupun karyawan             working hours or part-time employees. The Company
paruh waktu. Perseroan juga menerapkan sistem                  also implements a human resource management
pengelolaan SDM yang selaras dengan ketentuan                  system that aligns with national labour regulations
ketenagakerjaan nasional serta praktik terbaik industri.       and industry best practices.

Pada akhir tahun 2025, jumlah total karyawan Perseroan         By end of 2025, the Company’s total employee
tercatat sebanyak 9.407 orang, terdiri dari 3.214              achieved 9,407, comprising of 3,214 permanent
karyawan tetap, 403 karyawan kontrak, dan 5.790 tenaga         employees, 403 contract employees, and 5,790
kerja alih daya. Komposisi ini dikelola secara terukur untuk   outsourced workers. This composition is managed in
mendukung efisiensi operasional, keberlanjutan tenaga          measurable manner to support operational efficiency,
kerja, serta kualitas layanan yang konsisten di seluruh        workforce sustainability, and consistent service quality
jaringan perusahaan. Melalui strategi pengelolaan              across the company’s network. Through adaptive and
SDM yang adaptif dan berorientasi pada kinerja,                performance-oriented HR management strategy, the
Perseroan terus memperkuat kapabilitas organisasi dan          Company continuously strengthens organizational
membangun tim yang tangguh, kompeten, serta selaras            capabilities and build a strong, competent team
dengan nilai-nilai perusahaan dalam memberikan                 aligned with corporate values to  ​​ provide the best
pelayanan terbaik bagi masyarakat. [GRI 2-8]                   service to the society. [GRI 2-8]

Sebagai bagian dari transformasi digital di bidang             As part of digital transformation in human resource
pengelolaan sumber daya manusia, Perseroan terus               management, the Company continues to optimize
mengoptimalkan penggunaan teknologi untuk                      the use of technology to increase efficiency and
meningkatkan efisiensi dan transparansi proses                 transparency in the employment processes. All
ketenagakerjaan. Seluruh data dan aktivitas karyawan           employee data and activities are now managed
                                                                                                                           PT Bussan Auto Finance




kini dikelola melalui sistem digital terintegrasi HARPA        using an integrated digital system, HARPA (Human
(Human Resource Application), yang berfungsi sebagai           Resource Application), which serves as a central
pusat informasi dan layanan SDM. Melalui platform              hub for HR information and services. Through this
ini, karyawan dapat mengakses berbagai kebutuhan               platform, the employees can independently access
administrasi secara mandiri, mulai dari absensi,               various administrative needs, from attendance and
pengajuan cuti, informasi tunjangan, hingga hasil              leave requests to benefit information and real-time
penilaian kinerja secara real-time melalui perangkat           performance appraisal results, via mobile devices
mobile maupun komputer. Implementasi sistem ini                or computers. Implementation of this system does
tidak hanya mendukung efektivitas operasional, tetapi          not only support operational effectiveness but also
juga memperkuat budaya kerja yang transparan,                  strengthens a transparent, responsive, and employee-
responsif, dan berorientasi pada karyawan.                     oriented work culture.                                     209
Page 210
                             Komposisi Karyawan berdasarkan Gender
                             EMPLOYEE COMPOSITION BY GENDER [GRI 2-7] [SEOJK C.3.b] [IDX S-02]


                              KETERANGAN                         2025          2024          2023                  DESCRIPTION
                              Pria                                  7,518           7,525        7,445                      Male
                              Wanita                                1,889           1,794        1,769                    Female
                              Jumlah                                9,407           9,319        9,214                      Total



                             Komposisi Karyawan berdasarkan Status
                             EMPLOYEE COMPOSITION BY STATUS [GRI 2-7] [SEOJK C.3.b]


                              KETERANGAN                         2025          2024          2023                  DESCRIPTION
                              Karyawan tetap                        3,214           3,328        3,501       Permanent employee
                              Karyawan kontrak                        403            318          273          Contract employee
                              OS                                    5,790           5,673        5,440                        OS
                              Jumlah                                9,407           9,319        9,214                      Total



                             Komposisi Karyawan berdasarkan Jenjang Pendidikan
                             EMPLOYEE COMPOSITION BY EDUCATIONAL BACKGROUND [SEOJK C.3.b]


                              KETERANGAN                         2025          2024          2023                  DESCRIPTION
                              < D3                                  3,280           3,324        3,245               < Diploma 3
                              D3                                      950           1,028        1,075                 Diploma 3
                              S1 dan/atau                                                                Bachelor’s Degree and/or
                                                                    5,122           4,916        4,845
                              setara dengan S1 (D4)                                                               Equivalent (D4)
                              S2                                        55            51            49           Master’s Degree
                              Jumlah                                9,407           9,319        9,214                      Total
2025 Sustainability Report




                             Komposisi Karyawan berdasarkan Usia
                             EMPLOYEE COMPOSITION BY AGE [SEOJK C.3.b] [IDX S-02]


                              KETERANGAN                         2025          2024          2023                  DESCRIPTION
                              < 25 tahun                            1,707           1,691        1,521                 < 25 Years
                              26-35 tahun                           4,597           4,648        4,856                26-35 Years
|




                              36-45 tahun                           2,560           2,527        2,446               36-45 Years
Laporan Keberlanjutan 2025




                              46-55 tahun                             543            453          391                46-55 Years
                              Jumlah                                9,407           9,319        9,214                      Total




   210
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Komposisi Karyawan berdasarkan Jenjang Jabatan
EMPLOYEE COMPOSITION BY JOB GRADE [SEOJK C.3.b]

KETERANGAN                      2025        2024          2023                    DESCRIPTION
Direksi dan                                                               Board of Directors and
                                       12           10           11
Executive Officers                                                            Executive Officers
Kepala Divisi dan                                                              Division Head and
                                       45           47           46
Deputy Division Head                                                        Deputy Division Head
Kepala Departemen                   176            156       144               Department Head
Experts                                 2            3            3                      Experts
Deputy Department Head              369            354       354       Deputy Department Head
Supervisor                         1,477          1,411      769                      Supervisor
Staf                               7,326          7,338     7,887                          Staff
Jumlah                             9,407          9,319     9,214                          Total



Komposisi Karyawan berdasarkan Fungsi
EMPLOYEE COMPOSITION BY FUNCTION [SEOJK C.3.b]

KETERANGAN                      2025        2024          2023                    DESCRIPTION
Direksi dan                                                               Board of Directors and
                                       12           10           12
Executive Officers                                                            Executive Officers
Pemasaran                          3,393          3,313     3,229                     Marketing
Operasional                        1,032          1,005     1,014                    Operations
Penagihan                          4,358          4,409     4,335                     Collection
Sumber daya manusia dan                                               Human Capital and General
                                    114            103       114
administrasi umum                                                                        Affairs
Keuangan dan akuntansi                 76           76           77      Finance and Accounting
Manajemen risiko dan                                                      Risk Management and
                                       26           23           24
Kepatuhan                                                                          Compliance
Audit internal                         27           26           25                Audit internal
Legal                                   9            8            8                        Legal
Teknologi Informasi                 131            124       124         Information Technology
Satuan kerja lainnya                229            222       252                Other work units
Jumlah                             9,407          9,319     9,214                          Total
                                                                                                     PT Bussan Auto Finance




                                                                                                    211
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                             Komposisi Karyawan Berdasarkan Wilayah
                             EMPLOYEE COMPOSITION BY AREA [GRI 2-7]


                                                                  Kalimantan
                                           Sumatera                   1,083                                         Maluku
                                             1,597                                                 Sulawesi           86
                                                                                                    1,191                       Papua
                                                                                                                                  127



                                                                  Jawa
                                                                  4,926
                                                                                  Bali, NTT & NTB
                                                                                        397




                              KETERANGAN                              2025            2024              2023                       DESCRIPTION
                              Sumatera                                    1,597          1,588              1,546                          Sumatera
                              Jawa                                        4,926          4,980              5,078                              Java
                              Sulawesi                                    1,191          1,162              1,125                          Sulawesi
                              Kalimantan                                  1,083          1,025                934                      Kalimantan
                              Papua                                         127            116                112                            Papua
                              Bali, NTB dan NTT                             397            363                341               Bali, NTB and NTT
                              Maluku                                         86               85               78                           Maluku
                              Jumlah                                      9,407          9,319            9,214                               Total



                             Pekerja yang Bukan Karyawan
                             WORKERS WHO ARE NOT EMPLOYEES [GRI 2-8] [IDX S-04]
2025 Sustainability Report




                              KETERANGAN                              2025            2024              2023                       DESCRIPTION
                              Pekerja yang bukan pekerja                                                               Workers who are not direct
                              langsung, yang pekerjaannya                                                             workers, whose work is under
                                                                          5,790          5,673              5,363
                              berada di bawah pengelolaan                                                                 the management of the
                              perusahaan (Outsource)                                                                         company (Outsource)
|




                             Perekrutan Karyawan Baru dan                                 New Employee Recruitment and
                             Pergantian Karyawan [GRI 401-1] [IFRS S1. 46.(b)]            Employee Turnover [GRI 401-1] [IFRS S1.46.(b)]
Laporan Keberlanjutan 2025




                             Perseroan memandang proses rekrutmen sebagai                 The Company views the recruitment process as a
                             langkah strategis dalam memastikan ketersediaan              strategic step in ensuring availability of competent
                             sumber daya manusia yang kompeten dan adaptif.               and adaptable human resources. The Company is
                             Perseroan berkomitmen untuk memperoleh talenta               committed to acquiring the best talent through
                             terbaik melalui proses seleksi yang transparan, berbasis     transparent, competency-based selection process that
                             kompetensi, dan menjunjung tinggi prinsip kesetaraan         upholds equal employment opportunity principle.
                             kesempatan kerja.




   212
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Seluruh proses rekrutmen dilakukan dengan                 The entire recruitment process is conducted using
memanfaatkan beragam kanal digital dan kemitraan          various digital channels and partnerships with higher
dengan lembaga pendidikan tinggi di berbagai              education institutions in various regions. The Company
daerah. Perseroan aktif berpartisipasi dalam kegiatan     actively participates in job fairs, public lectures, and
job fair, kuliah umum, serta program pengembangan         student career development programs to expand
karier mahasiswa untuk memperluas akses terhadap          access to potential employees. These efforts does not
calon karyawan potensial. Upaya ini tidak hanya           only strengthen the company’s image as a progressive
memperkuat citra perusahaan sebagai tempat kerja          workplace but also support job creation for the younger
yang progresif, tetapi juga mendukung penciptaan          generation.
lapangan kerja bagi generasi muda.

Di tahun 2025, Perseroan telah merekrut sebanyak 296      In 2025, the Company had recruited 296 new
karyawan baru untuk berbagai posisi di kantor pusat dan   employees for various positions at its head office
jaringan operasional di seluruh Indonesia. Perseroan      and operational network throughout Indonesia. The
menyediakan program “Company’s Induction” dan             Company provides “Company’s Induction” program
pembelajaran digital terpadu untuk karyawan baru          and integrated digital learning for new employees,
yang dirancang untuk mempercepat proses adaptasi          designed to accelerate the adaptation process
sekaligus menanamkan nilai-nilai utama Perseroan.         while instilling the Company’s core values. Through
Melalui platform e-learning, karyawan mendapatkan         e-learning platform, employees receive comprehensive
modul pemahaman komprehensif mengenai profil              modules on company profiles, work ethics, governance,
perusahaan, etika kerja, tata kelola, keamanan            information security, and excellent customer service
informasi, hingga prinsip layanan pelanggan unggul.       principle.



Perekrutan Karyawan berdasarkan Jenis Kelamin
EMPLOYEE RECRUITMENT BY GENDER


 KETERANGAN                    2025       %      2024      %       2023       %                  DESCRIPTION
 Karyawan Pria                  2,260     76.4   2,623     67.8    2,916     70.8               Male Employees
 Karyawan Wanita                 631      23.6     616     32.2      583     29.2            Female Employees
 Jumlah                        2,891    100.0    3,239    100.0    3,499    100.0                          Total



Perekrutan Karyawan berdasarkan Kelompok Usia
EMPLOYEE RECRUITMENT BY AGE GROUP


 KETERANGAN                    2025       %      2024      %       2023       %                  DESCRIPTION
 < 25 tahun                     1,368     20.3   1,390     21.1    1,195     19.0                     < 25 years
 26-35 tahun                    1,388     64.5   1,666     61.1    2,142     66.2                   26-35 years
 36-45 tahun                     130      14.5     179     16.3      160     13.8                   36-45 years
 46-55 tahun                        5      0.7        4     1.5        2       1.0                  46-55 years
 Jumlah                        2,891    100.0    3,239    100.0    3,499    100.0                          Total
                                                                                                                      PT Bussan Auto Finance




                                                                                                                     213
Page 214
                             Perekrutan Karyawan berdasarkan Wilayah
                             EMPLOYEE RECRUITMENT BY AREA


                                                              Kalimantan
                                           Sumatera                490                                           Maluku
                                               580                                          Sulawesi                21
                                                                                                 393                      Papua
                                                                                                                            56



                                                              Jawa
                                                              1,240
                                                                             Bali, NTT & NTB
                                                                                     111




                              KETERANGAN                   2025       %      2024      %         2023        %              DESCRIPTION
                              Sumatera                      580       13.9     536     13.3            26    650                  Sumatera
                              Jawa                         1,240      58.8   1,584     55.6        143      1,784                      Java
                              Sulawesi                      393        9.5     400     13.7            11    444                   Sulawesi
                              Kalimantan                    490       13.2     533     13.7             8    445                 Kalimantan
                              Papua                           56       1.7      43         1.9          3     46                     Papua
                              Bali. NTB. NTT                111        2.7     107         0.4          3     99             Bali. NTB. NTT
                              Maluku                          21       0.3      36         1.5          1     31                    Maluku
                              Jumlah                       2,891     100.0   3,239    100.0        195      3,499                     Total



                             BAF Management Trainee Program                           BAF Management Trainee Program
2025 Sustainability Report




                             Sebagai bagian dari strategi pengembangan                As part of long-term leadership development strategy,
                             kepemimpinan jangka panjang, BAF Management              BAF Management Trainee Program is designed to
                             Trainee Program dirancang untuk mencetak talenta         develop young, promising talent into future leaders in
                             muda potensial menjadi calon pemimpin masa depan         the Company. This program provides a comprehensive
                             perusahaan. Program ini memberikan pengalaman            learning experience that combines classroom training,
                             belajar menyeluruh yang menggabungkan pelatihan          on-the-job training, and direct mentoring from
                             kelas, on-the-job training, dan pendampingan             experienced mentors.
                             langsung dari para mentor berpengalaman.

                             Peserta dibekali dengan keterampilan analitis,           Participants are equipped with analytical and
|




                             kepemimpinan, serta pemahaman mendalam                   leadership skills, as well as deep understanding of the
Laporan Keberlanjutan 2025




                             mengenai bisnis pembiayaan konsumen. Melalui             consumer finance business. Through an integrated
                             pendekatan pembelajaran terintegrasi, program ini        learning approach, this program encourages strategic,
                             mendorong peserta untuk berpikir strategis, adaptif,     adaptive, and results-oriented thinking.
                             dan berorientasi pada hasil.

                             BAF menyelenggarakan beberapa jalur spesialisasi         BAF offers several specialization pathways tailored to
                             sesuai kebutuhan bisnis, antara lain:                    business needs, including:




   214
Page 215
                                               Technology
                                            Associate Program




                         Sales Leader                                 Management
                     Development Program                          Development Program




1
                Technology Associate Program                    Technology Associate Program
                Mengembangkan kompetensi digital dan            Develops digital and information technology
                teknologi informasi;                            competencies;




2
                Management Development Program                  Management Development Program
                Mengembangkan kompetensi kepemimpinan           Develops comprehensive leadership and
                dan manajerial secara menyeluruh, meliputi      managerial competencies, including business
                perencanaan bisnis, pengelolaan tim,            planning, team management, decision-
                pengambilan keputusan, serta peningkatan        making, and operational performance
                kinerja operasional;                            improvement;




3
                Sales Leader Development Program                Sales Leader Development Program
                Menyiapkan calon pemimpin penjualan             Prepares prospective sales leaders competent
                yang kompeten dalam strategi penjualan,         in sales strategy, sales team management,
                pengelolaan tim sales, pengembangan             market development, and sustainable
                pasar, serta pencapaian target bisnis secara    business target achievement.
                berkelanjutan.




Hingga tahun 2025, program ini terus menjadi          As of 2025, this program will continue to be a vital
wadah penting bagi BAF dalam memperkuat fondasi       platform for BAF to strengthen leadership foundation
kepemimpinan dan membangun generasi penerus           and develop the next generation ready to lead the
yang siap membawa Perseroan ke arah pertumbuhan       Company towards sustainable growth.
                                                                                                                PT Bussan Auto Finance




berkelanjutan.




                                                                                                               215
Page 216
                             Jumlah Lulusan Management Trainee                          Number of Management Trainee Graduates

                             Perseroan juga memiliki program Management                 The Company also has a Management Trainee
                             Trainee, sebuah inisiatif strategis yang dirancang untuk   program, which is a strategic initiative designed to
                             mengembangkan calon pemimpin masa depan melalui            develop future leaders through provision of technical
                             pembekalan keahlian teknis, kepemimpinan, dan              and leadership skills as well as in-depth understanding
                             pemahaman mendalam tentang bisnis perusahaan.              about the Company’s business.




                                                Jumlah Lulusan Management Trainee
                                                Number of Management Trainee Graduates


                                                3
2025 Sustainability Report




                                                                                        2025                           3
                                                                                        2024                           10

                                                Karyawan | Employees                    2023                           5




                             Perseroan menyadari bahwa menjaga stabilitas               The Company realizes that maintaining workforce
                             tenaga kerja merupakan aspek penting dalam                 stability is a critical aspect in maintaining performance
|




                             mempertahankan kinerja dan kualitas layanan.               and service quality. Therefore, various employee
                             Oleh karena itu, berbagai inisiatif retensi karyawan       retention initiatives are continuously strengthened
Laporan Keberlanjutan 2025




                             terus diperkuat agar setiap individu merasa dihargai       thereby every individual feels respected and has
                             dan memiliki peluang berkembang. Sepanjang                 opportunities for growth. In 2025, the Company’s
                             tahun 2025, tingkat pergantian karyawan (turnover          employee turnover rate stood at 6.91%, with a total of
                             rate) Perseroan tercatat sebesar 6,91%, dengan             250 employees resigning. This figure is relatively stable
                             total 250 karyawan mengundurkan diri. Angka                compared to the previous year and demonstrates the
                             ini relatif stabil dibandingkan tahun sebelumnya           effectiveness of its retention strategy. [IFRS S1.30.(a)]
                             dan menunjukkan efektivitas strategi retensi yang
                             diterapkan. [IFRS S1. 30.(a)]




   216
Page 217
Berbagai program retensi yang dijalankan mencakup           Various retention programs implemented include
pengembangan karier yang terarah, remunerasi                targeted       career         development,    competitive
dan benefit yang kompetitif, peningkatan fasilitas          remuneration and benefits, improved healthcare
kesehatan dan kesejahteraan keluarga, serta kebijakan       and family welfare facilities, and flexible work-life
work-life balance yang fleksibel. Selain itu, Perseroan     balance policies. Furthermore, the Company regularly
secara berkala melakukan employee engagement survey         conducts employee engagement surveys and exit
dan exit interview untuk mengidentifikasi penyebab          interviews to identify the root causes of employee
utama perputaran karyawan dan memastikan                    turnover and ensure continuous improvement in
perbaikan berkelanjutan dalam pengelolaan SDM.              HR management. With a sustainable and people-
Dengan pendekatan yang berkesinambungan dan                 centric approach, the Company is committed to not
berorientasi pada manusia, Perseroan berkomitmen            only attracting the best talent but also retaining it
untuk tidak hanya menarik talenta terbaik, tetapi juga      as part of its long-term journey towards sustainable
mempertahankannya sebagai bagian dari perjalanan             growth. [IFRS S1.30.(a)] [IFRS S1.44.(a)(v)]
jangka panjang menuju pertumbuhan yang
berkelanjutan. [IFRS S1. 30.(a)] [IFRS S1. 44.(a)(v)]




Jumlah Pengunduran Diri                            Persentase Pengunduran diri
Total Resignations                                 Percentage Resignations [IDX S-03]


1,909                                              20.5%
2025                          1,909                2025                          20.5%
2024                          2,122                2024                          22.8%
2023                          2,101                2023                          23.1%




Pergantian Karyawan berdasarkan Jenis Kelamin
EMPLOYEE TURNOVER BY GENDER


 KETERANGAN                    2025         %      2024       %       2023      %                   DESCRIPTION
 Karyawan Pria                  1,571       77.2    1,762     73.7    1,756     78.3              Male Employees
 Karyawan Wanita                  338       22.8     360      26.3      345     21.7            Female Employees
 Jumlah                        1,909       100.0   2,122    100.0     2,101    100.0                          Total



Pergantian Karyawan berdasarkan Kelompok Usia
EMPLOYEE TURNOVER BY AGE GROUP
                                                                                                                         PT Bussan Auto Finance




 KETERANGAN                    2025         %      2024       %       2023      %                   DESCRIPTION
 < 25 tahun                       596        2.8     546       4.7      465       3.9                    < 25 years
 26-35 tahun                    1,059       35.6    1,286     40.7    1,369     46.3                   26-35 years
 36-45 tahun                      230       52.4     259      44.3      255     46.0                   36-45 years
 46-55 tahun                          24     9.2       31     10.3       12       3.9                  46-55 years
 Jumlah                        1,909       100.0   2,122     100.0    2,101    100.0                          Total



                                                                                                                        217
Page 218
                             Pergantian Karyawan berdasarkan Wilayah
                             EMPLOYEE TURNOVER BY AREA


                              KETERANGAN                   2025       %       2024     %       2023        %                   DESCRIPTION
                              Sumatera                       405     16.8      322     10.0      394      16.0                       Sumatera
                              Jawa                           807     66.8     1,071    67.7    1,111      64.1                            Java
                              Sulawesi                       267       8.4     295     10.0      274      10.4                        Sulawesi
                              Kalimantan                     327       6.0     319       7.3     224        5.9                    Kalimantan
                              Papua                           35       0.4      30       1.3       25       1.2                          Papua
                              Bali. NTB. NTT                  50       1.6      61       3.7       52       2.4                 Bali. NTB. NTT
                              Maluku                          18          0     24         0       21          0                       Maluku
                              Jumlah                       1,909    100.0     2,122   100.0    2,101     100.0                            Total



                                       Survei Karyawan [IFRS S1. 44.(a)(v)]                     Employee Survey [IFRS S1.44.(a)(v)]
                                       [IFRS S1. 46.(b)]                                        [IFRS S1.46.(b)]

                             Lingkungan kerja yang sehat, inklusif, dan produktif     A healthy, inclusive, and productive work environment
                             dapat dimulai dengan mendengarkan suara                  begins with listening to the employees’ voices.
                             karyawan. Melalui BAF Engagement Survey (BES) yang       Through annual BAF Engagement Survey (BES), all
                             dilaksanakan setiap tahun, seluruh karyawan memiliki     employees have the opportunity to express their views
                             kesempatan untuk menyampaikan pandangan dan              and aspirations regarding various work aspects, from
                             aspirasi mereka terkait berbagai aspek pekerjaan,        leadership and communication to work-life balance.
                             mulai dari kepemimpinan, komunikasi, hingga
                             keseimbangan kehidupan kerja.

                             Hasil survei ini memberikan gambaran menyeluruh          Results of this survey provide a comprehensive overview
                             mengenai tingkat keterlibatan dan kepuasan karyawan,     of employee engagement and satisfaction levels and
                             serta menjadi dasar dalam merancang kebijakan            used as a basis for designing policies and programs
                             dan program yang lebih relevan dengan kebutuhan          that are more relevant to manpower needs. In 2025,
                             tenaga kerja. Pada tahun 2025, engagement index          the engagement index showed an improving trend
                             menunjukkan tren peningkatan dibandingkan tahun          compared to the previous year, indicating a stronger
                             sebelumnya, menandakan semakin kuatnya rasa              sense of belonging and motivation among employees
                             memiliki dan motivasi karyawan dalam berkontribusi       to contribute to shared goals.
2025 Sustainability Report




                             terhadap tujuan bersama.

                             Peningkatan ini mencerminkan efektivitas berbagai        This increase reflects effectiveness of various initiatives
                             inisiatif yang dijalankan untuk memperkuat               implemented to strengthen employee physical,
                             kesejahteraan fisik, emosional, dan profesional          emotional, and professional well-being. Moving
                             karyawan. Ke depan, hasil BES akan terus dimanfaatkan    forward, result of the BES will continue to be utilized
                             sebagai masukan strategis dalam menciptakan              as strategic feedback to create a more positive and
                             pengalaman kerja yang lebih positif dan berkelanjutan    sustainable work experience for all BAF employees.
                             bagi seluruh insan BAF.
|
Laporan Keberlanjutan 2025




   218
Page 219
Indeks Keterlibatan                               Indeks Karyawan dengan                      Skor Faktor Pendorong
Engagement index                                  Keterikatan Tinggi                          Keterlibatan
                                                  Highly engaged employee index               Engagement drivers score


87                                                84%                                         89
2025                                   87         2025                              84%       2025                                    89
2024                                   86         2024                              83%       2024                                    89
2023                                   84         2023                              83%       2023                                    87



Mengukur tingkat keterlibatan dan                 Mengukur seberapa bangga dan                Mengukur seberapa besar faktor
kepuasan karyawan dalam suatu                     termotivasi karyawan.                       pendorong untuk keterlibatan karyawan.
organisasi.


Measuring employee engagement and                 Measuring employee’s pride and              Measuring level of driving factor for
satisfaction within an organization.              motivation.                                 employee engagement.




              Membangun Komunitas                                                   Building Community at
              di Tempat Kerja                                                       the Workplace
Budaya saling peduli menjadi bagian penting dari                          A caring culture becomes an essential part of the
upaya Perseroan dalam menciptakan lingkungan                              Company’s efforts in creating highly supportive
kerja yang berdaya dukung tinggi. Melalui program                         work environment. Through BAF Peduli program,
BAF Peduli, karyawan didorong untuk menumbuhkan                           the employees are encouraged to foster empathy,
empati, memperkuat solidaritas, dan saling membantu                       strengthen solidarity, and help each other in various
dalam berbagai situasi kehidupan. Program ini                             life situations. This program is a tangible manifestation
menjadi wujud nyata nilai kebersamaan di lingkungan                       of solidarity value within the Company, while
Perseroan,    sekaligus    mempererat      hubungan                       strengthening relationships among the employees
antarkaryawan di seluruh wilayah operasional.                             across all operational areas.


                                            BAF Peduli Masa Depan
                                            BAF Caring the Future

                                            Mendukung pendidikan anak-anak karyawan berprestasi melalui pemberian
                                            beasiswa, sebagai bentuk komitmen Perseroan terhadap masa depan generasi
                                            penerus.


  1
                                                                                                                                            PT Bussan Auto Finance




                                            Supports education of the children of excellent employees through scholarships,
                                            as a manifestation of the Company’s commitment to the future of the next
                                            generation.




                                                                                                                                           219
Page 220
                                                                  BAF Peduli Emergency
                                                                  BAF Caring for Emergency

                                                                  Memberikan bantuan bagi karyawan yang menghadapi situasi darurat, seperti
                                                                  kondisi kesehatan kritis atau kebutuhan mendesak lainnya, untuk memastikan
                                                                  mereka tetap mendapat dukungan ketika menghadapi masa sulit.


                               2                                  Provides assistance to employees in emergency situations, such as critical health
                                                                  conditions or other urgent needs, to ensure they remain supported during difficult
                                                                  times.


                                                                  BAF Peduli Siaga
                                                                  BAF Caring for Alert

                                                                  Menyalurkan bantuan bagi karyawan terdampak bencana alam, agar dapat
                                                                  segera pulih dan kembali beraktivitas dengan aman dan penuh semangat.

                                                                  Distributes aid to employees affected by natural disasters to recover quickly and

                               3                                  return to their activities safely and enthusiastically.




                             Melalui ketiga inisiatif ini, Perseroan memperkuat              Through these three initiatives, the Company
                             budaya empati dan kepedulian yang menjadi ciri khas             strengthens empathy and caring cultures that
                             komunitas kerja Perseroan sebagai tempat di mana                characterizes the Company’s work community, as a
                             setiap individu dihargai dan didukung. Hingga akhir             place where every individual is valued and supported.
                             2025, tidak ditemukan pelanggaran terkait kebebasan             As end of 2025, no violations against freedom
                             berserikat maupun praktik usaha tidak sehat. [GRI 407-1]        of association or unfair business practices were
                                                                                             reported. [GRI 407-1]


                                      Penghormatan terhadap                                            Respect for
                                      Hak Asasi Manusia [GRI 405-1] [GRI 408-1]                        Human Rights [GRI 405-1] [GRI 408-1]
                                      [GRI 409-1] [SEOJK F.18] [SEOJK F.19] [POJK 6.c.2.a]             [GRI 409-1] [SEOJK F.18] [SEOJK F.19] [POJK 6.c.2.a]
                                      [IDX S-01] [IDX S-07] [IDX S-09]                                 [IDX S-01] [IDX S-07] [IDX S-09]
2025 Sustainability Report




                             Perseroan menempatkan penghormatan terhadap                     The Company places respect for human rights as one
                             Hak Asasi Manusia (HAM) sebagai salah satu nilai                of its core values in
                                                                                                                ​​ conducting business activities. This
                             dasar dalam menjalankan kegiatan usaha. Prinsip ini             principle serves as the foundation for all employment
                             menjadi landasan bagi seluruh kebijakan dan praktik             policies and practices, business relationships, and
                             ketenagakerjaan, hubungan bisnis, serta pelayanan               customer service. Every individual, either employee,
                             kepada konsumen. Setiap individu, baik karyawan,                non-employee, business partner, or consumer, has the
                             pekerja non-karyawan, mitra kerja, maupun konsumen              right to receive fair, safe, and dignified treatment.
                             berhak memperoleh perlakuan yang adil, aman, dan
                             bermartabat.
|




                             Untuk memastikan penerapan prinsip HAM berjalan                 To ensure the effective implementation of human
Laporan Keberlanjutan 2025




                             efektif, Perseroan secara berkelanjutan memberikan              rights principles, the Company continuously provides
                             pelatihan dan sosialisasi kepada seluruh karyawan,              training and outreach to all employees, including
                             termasuk kepada personel keamanan dan pihak                     security personnel and other related parties. This
                             terkait lainnya. Langkah ini bertujuan menumbuhkan              step aims to raise awareness and ensure that every
                             kesadaran serta memastikan bahwa setiap aktivitas               operational activity is carried out with respect for basic
                             operasional dilakukan dengan menghormati hak-hak                human rights.
                             dasar manusia.

                             Selain itu, Perseroan memiliki kebijakan pelecehan              In addition, the Company has a sexual
                             seksual dan/atau non diskriminasi yang tercantum                harassment and/or non-discrimination policy as
                             dalam peraturan perusahaan nomor KEP.4/                         declared in company regulation number KEP.4/
                             HI.00.00/00.0000.241119006/P-1/XII/2024. [IDX S-08]             HI.00.00/00.0000.241119006/P-1/XII/2024. [IDX S-08]
   220
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Sebagai wujud nyata dari penghormatan terhadap            As a concrete manifestation of respect for human
HAM, Perseroan menerapkan prinsip kesetaraan,             rights, the Company applies the diversity, equality,
keberagaman, dan inklusi (DEI) di seluruh proses          and inclusion (DEI) principles throughout business
bisnisnya. Hal ini tercermin mulai dari tahapan           processes. This is reflected in transparent and
rekrutmen dan promosi yang transparan dan adil,           fair recruitment and promotion processes, equal
pemberian kesempatan kerja yang setara, hingga            employment opportunities, and career development
pengembangan karier yang didasarkan pada                  based on individual abilities, performance, and
kemampuan, kinerja, dan potensi setiap individu           potential without any discrimination. The Company
tanpa diskriminasi apa pun. Perseroan menegaskan          emphasizes that differences in ethnicity, religion, race,
bahwa perbedaan latar belakang suku, agama, ras,          gender, age, or physical condition are not becoming
jenis kelamin, usia, maupun kondisi fisik tidak menjadi   the barriers to growth and contribution.
penghalang untuk berkembang dan berkontribusi.

Perseroan juga memberikan perhatian khusus                The Company also concerns employees with disabilities
kepada karyawan difabel, dengan memastikan                by ensuring they receive equal opportunities in
mereka memperoleh kesempatan yang sama dalam              recruitment and career development process. The
proses rekrutmen dan pengembangan karier. Proses          recruitment process for employees with disabilities
rekrutmen karyawan difabel dilakukan secara mandiri       is carried out independently by each work unit, in
oleh masing-masing unit kerja, dengan koordinasi          coordination with Human Resources Management
fungsi Human Resources Management serta kerja             function and in collaboration with third parties.
sama dengan pihak ketiga. Saat ini, terdapat 3 (tiga)     Currently, there are 3 (three) employees with
karyawan difabel yang berkontribusi aktif di fungsi       disabilities actively contributing in Human Resources
Human Resources Management, Tele Collection, dan          Management, Telecollection, and Information
Teknologi Informasi.                                      Technology functions.
                                                                                                                       PT Bussan Auto Finance




Seluruh karyawan difabel memperoleh hak dan fasilitas     All employees with disabilities receive equal
kerja yang setara, termasuk kompensasi, benefit, dan      employment       rights   and    facilities, including
kesempatan pengembangan kompetensi. Selain bagi           compensation, benefits, and competency development
karyawan, Perseroan juga menerapkan kebijakan             opportunities. In addition to employees, the Company
pelayanan bagi konsumen penyandang disabilitas            also implements a service policy to ensure consumers
dan/atau lanjut usia dapat mengakses produk dan           with disabilities and/or the elderly can access the
layanan Perseroan dengan nyaman dan setara,               Company’s products and services comfortably and
sebagaimana diatur dalam Approval Memo No.0214/           equally, as stipulated in Approval Memo No. 0214/
AM-OPD/12/2022 tentang Service Standard Guideline         AM-OPD/12/2022 concerning the Service Standard
Operation Division.                                       Guideline Operation Division.

                                                                                                                      221
Page 222
                             Selain itu, Perseroan secara tegas tidak mempekerjakan           In addition, the Company strictly prohibits the hire of
                             pekerja anak dan tidak menerapkan kerja paksa dalam              child labor and does not employ any forced labor in
                             bentuk apa pun di seluruh rantai operasionalnya.                 any means of work throughout its operational chain.
                             Kebijakan ini berlaku bagi seluruh unit kerja dan mitra          This policy applies to all work units and business
                             bisnis sebagai bagian dari komitmen Perseroan dalam              partners as part of the Company’s commitment to
                             menegakkan hak-hak pekerja dan menjaga praktik                   upholding workers’ rights and maintaining ethical
                             ketenagakerjaan yang etis. Melalui langkah-langkah               employment practices. Through these measures, the
                             ini, Perseroan berupaya menciptakan lingkungan kerja             Company strives to create a work environment and
                             dan ekosistem bisnis yang menjunjung tinggi martabat             business ecosystem that upholds human dignity,
                             manusia, mendukung keberagaman, serta memastikan                 supports diversity, and ensures that every individual
                             setiap individu dapat bekerja dan berkembang secara              can work and develop fairly and sustainably in line
                             adil serta berkelanjutan sejalan dengan standar                  with international standards and applicable labor
                             internasional dan hukum ketenagakerjaan yang                     laws. In the reporting year, there were no incidents of
                             berlaku. Pada tahun pelaporan, tidak terdapat insiden            discrimination at the Company. [GRI 406-1] [IDX S-10]
                             diskriminasi yang terjadi di Perseroan. [GRI 406-1] [IDX S-10]



                             Keragaman Badan Tata Kelola
                             DIVERSITY OF GOVERNANCE BODIES [IDX G-01]

                                                           KETERANGAN                                          JUMLAH                   %
                                                           DESCRIPTION                                          TOTAL
                              Dewan Komisaris. Direksi, dan Associate Director / Board of Commissioner, Director, and Associate Director
                              Pria / Male                                                                                 16                   94.1
                              Wanita / Female                                                                                1                  5.9
                              Dewan Komisaris. Direksi, dan Associate Director / Board of Commissioner, Director, and Associate Director
                              < 30 Tahun / Years Old                                                                         0                    0
                              30-50 Tahun / Years Old                                                                        6                 35.3
                              >50 Tahun / Years Old                                                                       11                   64.7



                             Komposisi Karyawan Wanita yang Menduduki Senior
                             dan Non-Senior Management Level
                             COMPOSITION OF FEMALE EMPLOYEES SERVING IN SENIOR
                             AND NON-SENIOR MANAGEMENT LEVEL
2025 Sustainability Report




                                                     KETERANGAN                                    2025               2024              2023
                                                     DESCRIPTION
                              Senior Management Level
                                                                                                       21.1%              22.8%             22.4%
                              Senior Management Level
                              Non-Senior Management Level
                                                                                                       22.9%              22.8%             22.4%
                              Non-Senior Management Level
|
Laporan Keberlanjutan 2025




   222
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KESEJAHTERAAN KARYAWAN
EMPLOYEE WELFARE



Perseroan percaya bahwa sumber daya manusia yang        The Company believes that healthy, balanced, and
sehat, seimbang, dan termotivasi akan menciptakan       motivated human resources will create a productive
lingkungan kerja yang produktif. Perseroan mengelola    work environment. The Company manages employee
kesejahteraan karyawan secara menyeluruh, mencakup      welfare holistically, including the financial, physical,
aspek finansial, fisik, dan mental. Melalui sistem      and mental aspects. Through a competitive
remunerasi yang kompetitif, fasilitas kesehatan yang    remuneration system, adequate healthcare facilities,
memadai, serta program dukungan keseimbangan            and work-life balance support programs, the Company
kehidupan kerja, Perseroan berkomitmen membangun        is committed to building a workplace that enables
tempat kerja yang memungkinkan karyawan tumbuh          employees to grow with the Company while achieving
bersama Perseroan, sekaligus mencapai kualitas hidup    a better quality of life.
yang lebih baik.


         Tunjangan dan                                           Benefits and Leave
         Hak Cuti [GRI 401-2]                                    Entitlements [GRI 401-2]
Perseroan berupaya memastikan setiap karyawan           The Company strives to ensure that all employees
memperoleh hak dan manfaat yang setara sesuai           receive equal rights and benefits in compliance with
dengan     ketentuan    perundang-undangan      dan     applicable laws and internal policies. Compensation
kebijakan internal yang berlaku. Struktur kompensasi    and benefits are structured competitively, considering
dan tunjangan disusun secara kompetitif dengan          job responsibilities, individual performance, and labor
mempertimbangkan tanggung jawab jabatan, kinerja        market conditions, to maintain employee motivation
individu, serta kondisi pasar tenaga kerja, guna        and loyalty.
menjaga motivasi dan loyalitas karyawan.

Perseroan menyediakan beragam tunjangan dan             The Company provides various benefits and
fasilitas kesejahteraan. Perseroan juga memberikan      welfare facilities. The Company also provides leave
hak cuti sesuai dengan kebutuhan pribadi karyawan,      entitlements that are tailored to employees’ personal
termasuk cuti melahirkan selama tiga bulan, cuti        needs, including three months of maternity leave,
orang tua selama tiga hari kepada karyawan pria,        three days of parental leave for male employees, 45
cuti keguguran selama 45 hari dan cuti haid selama      days of miscarriage leave, and two days of menstrual
2 hari kerja. Seluruh kebijakan ini dirancang untuk     leave. All of these policies are designed to support a
mendukung       keseimbangan     antara   kehidupan     balance between professional and personal life, and
profesional dan pribadi, serta memastikan karyawan      to ensure employees have sufficient rest and recover
dapat beristirahat dan memulihkan diri dengan baik      properly before returning to their full potential.
sebelum kembali berkontribusi secara optimal.



              BENTUK TUNJANGAN                           KARYAWAN TETAP             KARYAWAN KONTRAK
               TYPE OF ALLOWANCE                       PERMANENT EMPLOYEE           CONTRACT EMPLOYEE
 Tunjangan Hari Raya
                                                                 √                              √
 Religious Holiday Allowance
 Tunjangan Transportasi dan Operasional
                                                                 √                              √
                                                                                                                    PT Bussan Auto Finance




 Transportation and Operational Allowance
 Tunjangan Komunikasi
                                                                 √                              √
 Communication Allowance
 Jaminan Pemeliharaan Kesehatan Karyawan dan
 Keluarga (BPJS dan/atau Asuransi Kesehatan)
                                                                 √                              √
 Employee and Family Health Benefit
 (BPJS and/or Health Insurance)
 BPJS Ketenagakerjaan – Jaminan Kematian
                                                                 √                              √
 BPJS Ketenagakerjaan – Life Insurance
                                                                                                                   223
Page 224
                                             BENTUK TUNJANGAN                    KARYAWAN TETAP     KARYAWAN KONTRAK
                                              TYPE OF ALLOWANCE                PERMANENT EMPLOYEE   CONTRACT EMPLOYEE
                             BPJS Ketenagakerjaan – Jaminan Kecelakaan Kerja
                                                                                       √                    √
                             BPJS Ketenagakerjaan – Work Accident Insurance
                             BPJS Ketenagakerjaan – Jaminan Hari Tua
                                                                                       √                    √
                             BPJS Ketenagakerjaan – Retirement Benefit
                             BPJS Ketenagakerjaan – Jaminan Pensiun
                                                                                       √                    √
                             BPJS Ketenagakerjaan – Pension Benefit
                             Asuransi Jiwa
                                                                                       √                    √
                             Life Insurance
                             Bantuan Uang Duka
                                                                                       √                    √
                             Grievance Allowance
                             Fasilitas Perjalanan Dinas
                                                                                       √                    √
                             Business Trip Facility
                             Hadiah Pernikahan dan Kelahiran Anak
                                                                                       √                    √
                             Wedding and Child Born Allowance
                             Bantuan Kegiatan Karyawan
                                                                                       √                    √
                             Employee Activity Support
                             Bantuan Pendidikan dan Pelatihan
                                                                                       √                    √
                             Eduction and Training Support
                             Dana Pensiun Lembaga Keuangan
                                                                                       √                    -
                             Financial Institution Pension Funds



                                              BENTUK HAK CUTI                    KARYAWAN TETAP     KARYAWAN KONTRAK
                                                TYPE OF LEAVE                  PERMANENT EMPLOYEE   CONTRACT EMPLOYEE
                             Cuti Tahunan
                                                                                       √                    √
                             Annual Leave
                             Cuti Panjang
                                                                                       √                    √
                             Long Leave
                             Cuti Ulang Tahun
                                                                                       √                    -
                             Birthday Leave
                             Cuti Melahirkan
2025 Sustainability Report




                                                                                       √                    √
                             Maternity Leave
                             Cuti Orang Tua
                                                                                       √                    √
                             Parents Leave
                             Cuti Akibat Keguguran
                                                                                       √                    √
                             Miscarriage Leave
                             Cuti Haid
                                                                                       √                    √
                             Menstrual Leave
|




                             Cuti Sakit
                                                                                       √                    √
                             Illness Leave
Laporan Keberlanjutan 2025




                             Cuti Keagamaan
                                                                                       √                    √
                             Religious Leave




   224
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                   Karyawan yang Berhak Mendapatkan Cuti Orang Tua
                   Employees who are Eligible for Parental Leave



                                                                            2,420               Karyawan Pria
                                                                                                Male Employees




                                                                            536           Karyawan Wanita
                                                                                          Female Employees




Cuti Haid                            Karyawan yang                          Karyawan yang
Menstrual Leave                      Mengambil                              Kembali Bekerja setelah
                                     Cuti Orang Tua                         Cuti Melahirkan dan Cuti Ayah

9        Karyawan Wanita
         Female Employees
                                     Employees taken
                                     Parental Leave [GRI 401-3]
                                                                            Employees who are returning to
                                                                            Work after Maternity Leave
                                                                            and Paternity Leave

                                     37        Karyawan Pria
                                               Male Employees
                                                                            37       Karyawan Pria



                                     30
                                                                                     Male Employees




                                                                            20
                                               Karyawan Wanita
                                               Female Employees                      Karyawan Wanita
                                                                                     Female Employees




         Periode Pemberitahuan                                    Minimum Notice
         Minimum Terkait                                          Period for Operational
         Perubahan Operasional [GRI 402-1]                        Changes [GRI 402-1]
Perseroan menempatkan transparansi dan komunikasi        The Company places transparency and open
terbuka sebagai bagian penting dalam hubungan            communication at the heart of our industrial
industrial. Setiap kali terjadi perubahan signifikan     relations. Whenever significant changes that may
yang dapat memengaruhi karyawan, Perseroan               affect employees occur, the Company ensures that a
memastikan adanya pemberitahuan terlebih dahulu          reasonable advance notice is provided prior the policy
dalam jangka waktu yang wajar sebelum kebijakan          implementation. This approach allows employees
tersebut diterapkan. Pendekatan ini memberikan ruang     to understand the context of the change, prepare
bagi karyawan untuk memahami konteks perubahan,          necessary adjustments, and ensure a smooth transition
menyiapkan langkah penyesuaian yang diperlukan,          process, ensuring the process to remain effective and
serta menjaga kelancaran proses transisi agar tetap      harmonious.
berjalan efektif dan harmonis.
                                                                                                                   PT Bussan Auto Finance




                                                                                                                  225
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                                      Upah Minimum                                                         Minimum Wage
                                      [GRI 202-1] [SEOJK F.20] [IFRS S1. 51.(b)] [POJK 6.c.2.b]            [GRI 202-1] [SEOJK F.20] [IFRS S1.51.(b)] [POJK 6.c.2.b]


                             Perseroan berkomitmen untuk menjalankan praktik                      The Company is committed to implement fair
                             ketenagakerjaan yang adil dan sesuai dengan                          employment practices according to prevailing
                             peraturan yang berlaku, termasuk dalam hal pemberian                 regulations, including in terms of remuneration.
                             upah. Seluruh karyawan menerima gaji yang minimal                    All employees receive salary that shall be at least
                             setara dengan Upah Minimum Kabupaten/ Kota                           equivalent to Minimum Wage in their working area.
                             (UMK) di wilayah tempat mereka bekerja. Perseroan                    The Company applies the following standard wage
                             menerapkan rasio standar upah sebagai berikut:                       ratios:




                             Rasio Gaji Karyawan Tetap                                            Rasio Gaji Karyawan Entry-Level
                             Terendah dibandingkan dengan                                         Pria dan Wanita dibandingkan
                             Upah Minimum                                                         dengan Upah Minimum
                             Ratio of Lowest Permanent                                            Ratio of Male to Female
                             Employee Salary to Minimum                                           Entry-Level Employee Salaries to
                             Wage                                                                 Minimum Wage


                             1:1                                                                  1:1
                             Kebijakan ini menegaskan bahwa setiap individu, tanpa                This policy emphasizes that every individual, regardless
                             memandang jenis kelamin, memperoleh kesempatan                       of gender, shall receive equal opportunities and
                             dan penghargaan yang setara atas kontribusinya.                      recognition for their contributions.


                                      Perjanjian Perundingan                                               Collective Bargaining
                                      Kolektif [GRI 2-30]                                                  Agreement [GRI 2-30]
2025 Sustainability Report




                             Perseroan senantiasa menjunjung tinggi hak-hak                       The Company consistently upholds employee rights
                             karyawan melalui penerapan Peraturan Perusahaan                      through the implementation of Company Regulation,
                             (PP) yang mencakup 100% karyawan tanpa                               which covers 100% of employees without any exception.
                             terkecuali. PP ini menjadi wujud nyata kolaborasi                    This Company Regulation represents a concrete
                             antara manajemen dan perwakilan karyawan dalam                       manifestation of collaboration between management
                             menciptakan hubungan industrial yang harmonis, adil,                 and employee representatives in creating harmonious,
                             dan berlandaskan prinsip saling menghormati.                         fair, and respectful industrial relations.

                             Dokumen tersebut mengatur berbagai aspek penting                     This document regulates various important employment
                             ketenagakerjaan, mulai dari ketentuan jam kerja                      aspects, from working hours and leave provisions,
|




                             dan cuti, sistem remunerasi dan tunjangan, hingga                    remuneration and benefits systems, to employee
Laporan Keberlanjutan 2025




                             jaminan keselamatan, kesehatan, dan pengembangan                     safety, health, and competency development. Through
                             kompetensi karyawan. Melalui PP, Perseroan                           the Company Regulation, the Company ensures that
                             memastikan setiap karyawan memperoleh kepastian                      every employee receives a balance between rights and
                             hak dan kewajiban yang seimbang, serta memiliki                      obligations, and has a formal communication channel
                             saluran komunikasi formal untuk menyampaikan                         to express aspirations and complaints.
                             aspirasi dan keluhan.

                             PP ditinjau dan diperbarui secara berkala agar tetap                 The Company Regulation is regularly reviewed and
                             relevan dengan dinamika usaha dan kebutuhan                          updated to remain relevant to business dynamics and
                             karyawan. Pendekatan ini tidak hanya memperkuat                      employee needs. This approach not only strengthens
                             kepercayaan antara manajemen dan karyawan, tetapi                    trust between management and employees but also
                             juga mendukung terciptanya lingkungan kerja yang                     supports the creation of a productive, conducive, and
   226                       produktif, kondusif, dan berkelanjutan.                              sustainable work environment.
Page 227
         Pengaduan Ketenagakerjaan                               Employment Complaints

Perseroan berkomitmen untuk membangun budaya            The Company is committed to build open and
kerja yang terbuka dan saling menghargai, di mana       respectful work culture, where every employee has a
setiap karyawan memiliki ruang untuk menyampaikan       safety space to express their aspirations, complaints,
aspirasi, keluhan, maupun masukan secara aman.          and feedback. Therefore, the Company provides
Untuk itu, Perseroan menyediakan berbagai saluran       various accessible channels for employee complaints,
pengaduan ketenagakerjaan yang mudah diakses,           including SMS hotline, email, telephone, direct contact,
termasuk SMS hotline, email, telepon, tatap muka        and 24 hours HR Chatbot DEA digital service.
langsung, serta layanan digital HR Chatbot DEA yang
tersedia selama 24 jam.

Selain itu, karyawan juga dapat berkoordinasi           In addition, employees are also eligible to coordinate
langsung dengan divisi-divisi terkait di bawah fungsi   directly with relevant divisions within Human Resources
Human Resources, seperti HR Industrial, HR System,      function, such as HR Industrial, HR System, HR Service,
HR Service, dan HR ComBen & Payroll, sesuai dengan      and HR ComBen & Payroll, according to their needs and
kebutuhan dan jenis pengaduan. Setiap laporan yang      the type of complaint. Every report received is handled
masuk ditangani secara profesional, dengan menjaga      professionally, to maintain confidentiality and ensure
kerahasiaan dan memastikan tindak lanjut yang cepat     prompt as well as appropriate follow-up.
dan tepat.

Melalui sistem komunikasi yang responsif ini,           Through this responsive communication system,
Perseroan berupaya menciptakan lingkungan kerja         the Company strives to create a harmonious work
yang harmonis, memperkuat kepercayaan antara            environment, strengthen trust between management
manajemen dan karyawan, serta memastikan setiap         and employees, and ensure that every employee’s
suara karyawan didengar dan dihargai sebagai bagian     voice is heard and valued as part of the Company’s
dari komitmen keberlanjutan Perseroan.                  sustainability commitment.




                                                                                                                    PT Bussan Auto Finance




                                                                                                                   227
Page 228
                                      Manajemen Senior dari                                     Senior Management from
                                      Komunitas Lokal [GRI 202-2]                               Local Communities [GRI 202-2]
                             Penguatan kepemimpinan lokal menjadi bagian               Strengthening local leadership becomes a crucial part
                             penting dari strategi keberlanjutan jangka panjang. Hal   of long-term sustainability strategy. This is reflected
                             ini tercermin dari dominasi talenta Indonesia dalam       in the dominance of Indonesian talent in senior
                             jajaran manajemen senior, mulai dari Division Head        management, from Division Head to President Director,
                             hingga Presiden Direktur, dengan proporsi mencapai        with proportion achieving 92.98%. Leadership from
                             92,98%. Kepemimpinan yang berasal dari komunitas          local communities provides added value through a
                             lokal memberikan nilai tambah melalui pemahaman           deep understanding of domestic market characteristics,
                             yang mendalam terhadap karakteristik pasar domestik,      work culture, and consumer needs.
                             budaya kerja, serta kebutuhan konsumen.

                             Selain itu, keberadaan perwakilan pemegang saham          Furthermore,     the   presence    of    shareholder
                             dalam struktur manajemen turut memperkaya                 representation in the management structure enriches
                             perspektif strategis Perseroan. Sinergi antara            the Company’s strategic perspective. This synergy
                             pemimpin lokal dan mitra global ini menciptakan           between local leaders and global partners creates
                             keseimbangan yang ideal dalam pengambilan                 an ideal balance in decision-making, strengthens
                             keputusan, memperkuat tata kelola, serta mendorong        governance, and encourages the transfer of knowledge
                             transfer pengetahuan dan praktik terbaik untuk            and best practices to support sustainable business
                             mendukung pertumbuhan bisnis yang berkelanjutan.          growth.


                                      Remunerasi                                                Remuneration

                             Sebagai bentuk penghargaan atas kontribusi karyawan       As a form of appreciation for employee contributions
                             terhadap pertumbuhan bisnis, Perseroan memastikan         to business growth, the Company ensures that
                             setiap individu memperoleh imbalan kerja yang adil,       every individual receives fair, transparent, and
                             transparan, dan sepadan dengan kinerjanya. Sistem         commensurate compensation with their performance.
                             remunerasi disusun untuk mencerminkan nilai-nilai         The remuneration system is designed to reflect the
                             keadilan, profesionalisme, serta mendorong motivasi       values ​​
                                                                                               of fairness, professionalism, and encourage
                             dan produktivitas kerja.                                  work motivation and productivity.

                             Dalam      pelaksanaannya,       besaran  remunerasi      In its implementation, amount of the remuneration
                             ditetapkan berdasarkan evaluasi kinerja, kompetensi,      is determined based on evaluations of performance,
                             dan pencapaian target yang telah disepakati.              competency, and achievement of the agreed targets.
                             Perseroan juga menjunjung tinggi prinsip kesetaraan       The Company also upholds the equality without
                             tanpa diskriminasi, di mana rasio remunerasi antara       discrimination principle, with the remuneration ratio
                             karyawan pria dan wanita ditetapkan setara (1:1),         between male and female employees is set at 1:1,
2025 Sustainability Report




                             mencerminkan komitmen Perseroan terhadap keadilan         reflecting the Company’s commitment to fairness and
                             dan inklusi di tempat kerja. [GRI 405-2]                  inclusion in the workplace. [GRI 405-2]

                             Selain itu, untuk menjaga kesejahteraan karyawan,         Furthermore, to maintain employee welfare, salary
                             peninjauan serta penyesuaian gaji dilakukan secara        reviews and adjustments are conducted periodically
                             berkala setiap bulan April, dengan mempertimbangkan       every April, considering inflation rate and the
                             tingkat inflasi dan kondisi keuangan Perseroan.           Company’s financial condition. This policy not only
                             Kebijakan ini tidak hanya menjadi bentuk apresiasi        serves as an appreciation for employee performance
                             terhadap kinerja karyawan, tetapi juga memastikan         but also ensures continuity of harmonious and mutual-
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                             keberlanjutan hubungan kerja yang harmonis dan            beneficiary working relationships.
                             saling menguntungkan.
Laporan Keberlanjutan 2025




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         Kewajiban Program Pensiun                                Defined Benefit Pension Plan
         Manfaat Pasti dan Program                                Obligations and Other
         Pensiun Lainnya [GRI 201-3] [GRI 404-2]                  Pension Plans [GRI 201-3] [GRI 404-2]
Perseroan memastikan pemenuhan kewajiban atas           The Company ensures that the pension plan obligations
program pensiun sebagai bagian dari komitmen            have been fulfilled as part of our commitment
terhadap kesejahteraan jangka panjang karyawan.         to long-term employees’ well-being. Through the
Melalui program pensiun manfaat pasti yang              defined benefit pension plan administered by BPJS
diselenggarakan oleh BPJS Ketenagakerjaan, Perseroan    Ketenagakerjaan (Employment Social Security
menyediakan jaminan finansial bagi karyawan di          Agency), the Company provides financial security for
masa pensiun. Program ini bersifat wajib untuk          employees upon retirement. This program is mandatory
seluruh karyawan dan iuran dibagi antara karyawan       for all employees, and contributions are shared
dan Perseroan, dengan porsi kontribusi sebesar 2%       between employees and the Company, with employees
ditanggung karyawan dan 3,7% oleh Perseroan. Skema      contributing 2% and the Company contributing
ini mencerminkan dukungan Perseroan untuk menjaga       3.7%. This scheme reflects the Company’s support to
keberlanjutan kesejahteraan karyawan setelah masa       maintain employee welfare sustainability after their
kerja berakhir.                                         employment is ended.

Selain program wajib tersebut, Perseroan juga           In addition to these mandatory programs, the Company
menyediakan Program Dana Pensiun Lembaga                also provides Financial Institution Pension Fund (DPLK)
Keuangan (DPLK) sebagai pilihan sukarela bagi           Program as a voluntary option for employees who meet
karyawan dengan kriteria tertentu. Melalui program      certain criteria. Through this program, a contribution
ini, kontribusi sebesar 2%–4% dipotong dari gaji        of 2%–4% is deducted from employees’ base salaries,
pokok karyawan, dan Perseroan memberikan kontribusi     and the Company matches the equivalent contribution
yang setara sesuai pilihan karyawan. Seluruh iuran      according to the employee’s choice. All contributions
disetorkan langsung kepada lembaga pengelola yang       are deposited directly into a designated management
ditunjuk.                                               institution.

Penerapan berbagai program pensiun ini menunjukkan      Implementation of these various pension programs
upaya Perseroan dalam memenuhi ekspektasi               demonstrates the Company’s commitment to fulfil
pemangku kepentingan terkait kewajiban dan              stakeholder expectations regarding defined benefit
kontribusi manfaat pasti. Selain itu, keberadaan        obligations and contributions. In addition, the existence
program pendukung transisi menuju masa purnatugas       of transition support programs towards retirement is
juga menjadi bagian dari dukungan peningkatan           also part of the support for develop employee capacity
kapasitas dan kesiapan karyawan selama siklus           and readiness throughout their working cycle.
kehidupan kerja mereka.


         Program Pelatihan Masa                                   Retirement Preparation
         Persiapan Pensiun (MPP)                                  Training Program (MPP)
Sebagai bagian dari perhatian Perseroan terhadap        As part of the Company’s commitment towards
keberlanjutan kehidupan karyawan, Pelatihan Masa        employee sustainability, the Retirement Preparation
Persiapan Pensiun (MPP) dirancang untuk membantu        Training Program (MPP) is designed to help employees
karyawan memasuki fase baru dengan lebih siap dan       entering a new phase with more readiness and
percaya diri. Program ini menjadi ruang bagi karyawan   confidence. This program provides employees with a
untuk mempelajari aspek-aspek penting setelah           platform to learn important retirement aspects, from
memasuki masa purnabakti, mulai dari pengelolaan        post-employment financial management, maintaining
keuangan pasca-kerja, menjaga kesehatan fisik dan       physical and mental health, until rebuilding the pace
mental, hingga membangun kembali ritme kehidupan        of life and family relationships.
dan relasi keluarga.
                                                                                                                     PT Bussan Auto Finance




                                                                                                                    229
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                             Melalui pendekatan yang praktis dan relevan, MPP          Through a practical and relevant approach, MPP
                             memberikan wawasan dan keterampilan yang dapat            provides insights and skills that can be immediately
                             langsung diterapkan. Karyawan diajak memahami             applied. Employees are encouraged to understand
                             perubahan yang akan mereka hadapi, serta                  the changes they will embrace and discover new
                             menemukan peluang baru untuk tetap produktif dan          opportunities to remain productive and empowered.
                             berdaya. Program ini tidak hanya menjadi bentuk           This program not only provides transition support but
                             dukungan transisi, tetapi juga wujud kepedulian           also demonstrates the Company’s commitment to
                             Perseroan terhadap perjalanan hidup karyawan              the employee’s holistic life journey, emphasizing that
                             secara menyeluruh, bahwa keberlanjutan tidak hanya        sustainability does not end as the employment ended,
                             berakhir saat masa kerja selesai, tetapi juga berlanjut   but also extends to quality of life after retirement. As
                             pada kualitas hidup setelah pensiun. Selama tahun         of 2025, 31 employees have participated in the MPP.
                             2025, terdapat 31 karyawan yang telah mengikuti
                             MPP.
2025 Sustainability Report
|
Laporan Keberlanjutan 2025




   230
Page 231
PENGEMBANGAN
KOMPETENSI KARYAWAN
EMPLOYEE COMPETENCY DEVELOPMENT [GRI 3-3] [POJK 6.c.2.d] [IDX S-05]



Perseroan memandang bahwa peningkatan kapasitas          The Company views Human Resources (HR) capacity
Sumber Daya Manusia (SDM) adalah fondasi utama           development becomes primary foundation to
untuk mewujudkan visi keberlanjutan jangka panjang.      achieve long-term sustainability vision. Limited
Keterbatasan pelatihan dan pendidikan bagi karyawan      employee training and education can directly impact
dapat berdampak langsung pada kualitas kinerja dan       performance quality and operational effectiveness.
efektivitas operasional. Minimnya pengembangan           This lack of insight and skills development leaves
wawasan dan keterampilan membuat karyawan kurang         employees unprepared for job demands, changing
siap menghadapi tuntutan pekerjaan, perubahan            business processes, and technological advancements.
proses bisnis, maupun perkembangan teknologi.

Pelatihan dan pendidikan yang memadai akan               Adequate training and education will enhance
meningkatkan kemampuan dan kepercayaan diri              employee capabilities and confidence in performing
karyawan dalam menjalankan tugas, sehingga               their duties, thereby improving performance quality
kualitas dan konsistensi kinerja dapat semakin baik.     and consistency. This increased competency directly
Peningkatan kompetensi ini berdampak langsung pada       impacts faster, more accurate, and more professional
layanan yang lebih cepat, akurat, dan profesional,       services, ultimately increasing customer satisfaction
yang pada akhirnya meningkatkan kepuasan                 and strengthening the Company’s reputation.
konsumen serta memperkuat reputasi Perseroan.            Employee competencies shall be continuously updated
Kompetensi karyawan harus senantiasa diperbarui dan      and enhanced, not merely to fulfil daily operational
ditingkatkan, tidak hanya untuk memenuhi tuntutan        demands but also to address risks and capitalize
operasional sehari-hari, tetapi juga untuk mengatasi     business opportunities from the current Sustainable
risiko dan memanfaatkan peluang bisnis yang muncul       Finance regulations.
dari perkembangan regulasi Keuangan Berkelanjutan.


Risiko dan Peluang terkait                               Risks and Opportunities Related to
Kompetensi Karyawan [IFRS S1.30 (a)]                     Employee Competence [IFRS S1.30 (a)]

Perseroan menyadari bahwa di era percepatan              The Company recognizes that in the acceleration era
regulasi keberlanjutan global dan domestik, terdapat     of global and domestic sustainability regulations,
risiko signifikan yang terkait dengan ketidakcukupan     there are significant risks associated with inadequate
kompetensi internal. Risiko muncul apabila karyawan,     internal competencies. This risk arises when the
terutama di level manajerial dan Direksi/Komisaris,      employees, particularly those at the managerial
tidak memiliki pemahaman yang memadai mengenai           and Board of Directors/Commissioners levels,
regulasi keberlanjutan yang baru. Kurangnya              experiencing insufficient understanding on new
pemahaman ini dapat menghambat integrasi                 sustainability regulations. This lack of understanding
risiko dan peluang ke dalam strategi Perseroan, dan      may constrain integration of risks and opportunities
berpotensi memicu risiko kepatuhan.                      into the Company’s strategy and potentially trigger
                                                         compliance risks.

Keterbatasan pemahaman tersebut berpotensi               This limited understanding has the potential to hinder
menghambat        integrasi   risiko   dan   peluang     the integration of sustainability risks and opportunities
keberlanjutan ke dalam proses pengambilan keputusan      into the Company’s strategic decision-making process.
                                                                                                                      PT Bussan Auto Finance




strategis Perseroan. Dalam jangka panjang, kondisi ini   In the long term, this condition can also increase
juga dapat meningkatkan risiko kepatuhan terhadap        regulatory compliance risks and potentially lead to
regulasi, serta berpotensi menimbulkan implikasi         financial implications, including additional compliance
finansial, termasuk biaya kepatuhan tambahan,            costs, potential regulatory sanctions, and delays in
potensi sanksi regulator, maupun keterlambatan dalam     adapting the business model on the sustainability
mengadaptasi model bisnis terhadap perkembangan          standards update.
standar keberlanjutan.




                                                                                                                     231
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                             Di sisi lain, penguatan kapasitas sumber daya manusia       However, strengthening human resource capacity
                             menghadirkan peluang strategis bagi Perseroan.              presents a strategic opportunity for the Company.
                             Peningkatan kompetensi karyawan dalam memahami              Improving employee competency in understanding
                             isu keberlanjutan, pengelolaan risiko, serta praktik        sustainability issues, risk management, and reporting
                             pelaporan yang selaras dengan standar internasional         practices aligned with international standards enables
                             memungkinkan Perseroan untuk mengintegrasikan               the Company to integrate sustainability aspects more
                             aspek keberlanjutan secara lebih efektif dalam strategi     effectively into business and operational strategies.
                             bisnis dan operasional. Hal ini diharapkan dapat            This is expected to improve quality of decision-making,
                             meningkatkan kualitas pengambilan keputusan,                strengthen regulatory compliance, and support the
                             memperkuat kepatuhan terhadap regulasi, serta               Company’s long-term resilience and performance.
                             mendukung ketahanan dan kinerja jangka panjang
                             Perseroan.


                             Strategi dan Program                                        Training Strategy and
                             Pelatihan [GRI 404-2] [IFRS S1.33 (a)]                      Programs [GRI 404-2] [IFRS S1.33 (a)]

                             Perseroan secara proaktif memperkuat kapasitas di           The Company proactively strengthens capacity at
                             semua jenjang. Strategi pengembangan kompetensi             all levels. The Company’s competency development
                             Perseroan dirancang komprehensif, mencakup                  strategy is comprehensive, including hard skills, soft
                             aspek hard skills, soft skills, dan sustainability, serta   skills, and sustainability aspects, while ensuring
                             memastikan kepatuhan terhadap regulasi OJK dan              compliance with OJK regulations and international
                             standar internasional. Program ini disusun berdasarkan      standards. This program is based on results of
                             hasil identifikasi dan penilaian kebutuhan pelatihan        the training needs assessment (Training Needs
                             (Training Need Assessment) seluruh karyawan                 Assessment) for all employees at early of each year,
                             setiap awal tahun, sehingga sesuai dengan arah              ensuring alignment with the direction of business
                             perkembangan bisnis.                                        development.

                             Secara khusus dalam aspek keberlanjutan, Perseroan          Specifically, with regard to sustainability, the
                             menyelenggarakan “Sustainability Month”, yaitu              Company organizes “Sustainability Month,” a series
                             rangkaian program peningkatan kapasitas yang                of capacity-building programs involving various
                             melibatkan berbagai pemangku kepentingan internal,          internal stakeholders, from staff and management to
                             mulai dari staf, manajemen, hingga Dewan Komisaris.         the Board of Commissioners. This program includes
                             Program ini mencakup berbagai kegiatan seperti              various activities such as training, seminars, thematic
                             pelatihan, seminar, diskusi tematik, dan sesi berbagi       discussions, and knowledge-sharing sessions aimed at
                             pengetahuan yang bertujuan untuk memperkuat                 strengthening understanding of Environmental, Social,
                             pemahaman mengenai praktik Environmental, Social,           and Governance (ESG) practices and their integration
                             and Governance (ESG) serta integrasinya dalam               into business decision-making. Further information
                             pengambilan keputusan bisnis. Informasi lebih lanjut        about this program can be found at 241.
                             mengenai program ini dapat dilihat pada 241.
2025 Sustainability Report




                             Program pelatihan Perseroan dirancang untuk                 The Company’s training program is designed to
                             mendukung pengembangan kompetensi karyawan                  support employee competency development at
                             di setiap tahap karier. Pelatihan dasar diberikan           every career stage. Basic training is provided to new
                             kepada karyawan baru untuk membantu dalam                   employees to assist them in adapting their job roles
                             beradaptasi dengan peran kerja dan budaya kerja.            and work culture. Skills development training is
                             Pelatihan peningkatan keterampilan diberikan kepada         provided to operational employees to support their
                             karyawan operasional guna mendukung kinerja                 daily performance. Meanwhile, leadership training is
                             sehari-hari. Sementara itu, pelatihan kepemimpinan          aimed at managers and aspiring leaders to strengthen
|




                             ditujukan bagi manajer dan calon pemimpin untuk             their managerial capacity. Promoted employees also
                             memperkuat kapasitas manajerial. Bagi karyawan              receive relevant training to prepare them for the
Laporan Keberlanjutan 2025




                             yang dipromosikan juga mendapatkan pelatihan yang           responsibilities of their new positions.
                             relevan agar siap menjalankan tanggung jawab di
                             posisi baru.




   232
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  1                                           2                                     3
    Metode Pelatihan                          Fokus Pelatihan                        Topik Pelatihan
    Training Methods                          Training Focus                         Training Topics


Offline                                   •   Meningkatkan keterampilan             Pelatihan mencakup aspek hard skill
Pelatihan tatap muka menjadi prioritas        manajerial pimipinan cabang           untuk meningkatkan kompetensi
bagi Perseroan khususnya untuk                untuk mendorong produktivitas;        teknis, soft skill untuk meningkatkan
karyawan cabang.                          •   Memperkuat peran pimpinan             kemampuan komunikasi serta
                                              cabang dalam membangun                manajemen diri, dan pelatihan
Onsite training is a priority for the         budaya belajar yang mendukung         pengelolaan risiko serta kepatuhan
Company, especially for branch                pengembangan tim secara               regulasi untuk memastikan keahlian
employees.                                    berkelanjutan melalui program         yang relevan dan sesuai dengan
                                              Training for Trainer.                 regulasi dan operasional bisnis.
Online
Pelatihan secara virtual dilakukan        •   Improving managerial skills           Training covers hard skills to
sebagai bentuk kemudahan akses dan            of branch managers to boost           improve technical competency, soft
fleksibilitas untuk karyawan sesuai           productivity;                         skills to enhance communication
dengan jadwal dan lokasi mereka.          •   Strengthening role of branch          and self-management skills, and
Pelatihan dalam jaringan (daring) ini         managers in building a learning       risk management and regulatory
dilengkapi dengan modul e-learning            culture that supports continuous      compliance training to ensure relevant
yang tersedia di BAF Learning Centre          team development through the          expertise and compliance with
(Learning Management System).                 Training for Trainers program.        regulations and business operations.
BAF Learning Centre menjadi sarana
pembelajaran mandiri bagi karyawan
yang efektif dan efisien di seluruh
jaringan cabang.

Virtual training is conducted to
provide easy access and flexibility for
employees, based on their schedule
and location. This online training is
equipped with e-learning modules
available at BAF Learning Centre
(Learning Management System). BAF
Learning Centre provides effective
and efficient independent learning
platform for employees across the
branch network.




Selama tahun 2025, Perseroan telah menjalankan                  Throughout 2025, the Company implemented various
berbagai jenis program pelatihan, yaitu sebagai                 training programs, as follows:
berikut:
• Training Orientasi Karyawan Baru (Induction                   •   New Employee Orientation Training (Induction
    Program), adalah program bagi semua karyawan                    Program), a program for all new employees
    baru untuk memberi pengetahuan dasar mengenai                   to provide basic knowledge about company
    profil perusahaan, bisnis perusahaan, kesadaran                 profile, business, information technology security
    keamanan      teknologi    informasi  peraturan                 awareness, company regulations, anti-money
                                                                                                                              PT Bussan Auto Finance




    perusahaan, anti pencucian uang dan pencegahan                  laundering and counter-terrorism financing,
    pendanaan terorisme, anti-fraud, keamanan                       anti-fraud, road safety, service excellence,
    berkendara, service excellence, BAF Mobile, IT                  BAF Mobile, IT Operation Process, and ISO 27001
    Operation Process, serta ISO 27001 tentang                      on Information Systems Security Management.
    Manajemen Keamanan Sistem Informasi.
• Corporate/Management Development Program                      •   Corporate/Management Development Program
    (C/MDP), adalah program untuk menyiapkan                        (C/MDP), a program to prepare future young
    pemimpin muda masa depan di kantor pusat                        leaders at the head office and network offices, with
    dan kantor jaringan yang mana sumber dayanya                    resources drawn from fresh graduates or employees
    berasal dari fresh graduate ataupun yang telah                  with 1-2 years of work experience.
    memiliki pengalaman kerja selama 1-2 tahun.                                                                              233
Page 234
                             •   Technology Associate Program (TAP) yaitu program    •   Technology Associate Program (TAP), a program to
                                 untuk menyiapkan pemimpin muda dalam bidang             prepare young leaders in the technology field, with
                                 teknologi yang mana sumber dayanya berasal              resources drawn from fresh graduates or employees
                                 dari fresh graduate ataupun yang telah memiliki         with 1-2 years of work experience.
                                 pengalaman kerja selama 1-2 tahun.
                             •   Pelatihan-pelatihan     yang    diselenggarakan     •   Internal training programs with internal and
                                 secara internal dengan tenaga pengajar internal         external instructors with specialized skills to fulfil
                                 maupun tenaga pengajar eksternal yang memiliki          the competency development needs of specific
                                 kemampuan khusus untuk memenuhi kebutuhan               employees.
                                 pengembangan kompetensi karyawan tertentu.
                             •   Leadership Curriculum yang dibuat untuk             •   Leadership Curriculum designed to enhance
                                 meningkatkan kompetensi kepemimpinan semua              leadership competency at all levels.
                                 tingkatan.
                             •   Sertifikasi khususnya yang disyaratkan oleh OJK     •   Certification specifically required by Financial
                                 untuk menstandarisasi pengetahuan dari para             Services Authority (OJK) to standardize the
                                 pemimpin bisnis dan tim penagihan agar bisa             knowledge of business leaders and collection teams
                                 selaras dengan peraturan dan prosedur yang              to ensure compliance with applicable regulations
                                 berlaku.                                                and procedures.


                             Dampak Finansial Kini dan                               Current and Anticipated Financial
                             Diantisipasi [IFRS S1.34.(a-b)]                         Impact [IFRS S1.34.(a-b)]

                             Investasi dalam program pelatihan dan pengembangan      Investment in employee training and development
                             karyawan memerlukan alokasi biaya yang tercermin        programs requires budget allocation, which is reflected
                             sebagai peningkatan beban operasional pada              in increasing operating expenses in the current
                             laporan laba rugi pada periode berjalan serta arus      period’s income statement and cash outflows related
                             kas keluar terkait aktivitas operasional. Meskipun      to operating activities. However, this investment
                             demikian, investasi ini diantisipasi memberikan         is anticipated to provide financial benefits in
                             manfaat finansial pada periode mendatang melalui        future periods through employee competency and
                             peningkatan kompetensi dan produktivitas karyawan,      productivity improvement, potentially enhancing
                             yang berpotensi meningkatkan efisiensi operasional      operational efficiency and service quality. In medium
                             dan kualitas layanan. Dalam jangka menengah hingga      to long term, this increased human resource capacity is
                             panjang, peningkatan kapasitas sumber daya manusia      expected to support more stable financial performance,
                             tersebut diharapkan mendukung kinerja keuangan          including through increased revenue, reduced costs
                             yang lebih stabil, termasuk melalui peningkatan         arising from operational errors, and reduced employee
                             pendapatan, pengurangan biaya yang timbul akibat        turnover, which can reduce recruitment and retraining
                             kesalahan operasional, serta penurunan tingkat          costs.
                             turnover karyawan yang dapat mengurangi biaya
                             rekrutmen dan pelatihan ulang.
2025 Sustainability Report




                                       Komitmen terhadap Kesetaraan                            Commitment to Equal
                                       Akses Pelatihan                                         Access to Training
                             Perseroan memastikan bahwa setiap karyawan              The Company ensures that every employee has equal
                             memperoleh kesempatan yang sama untuk                   opportunity to develop competencies through various
                             mengembangkan kompetensi melalui berbagai               available training programs. Access to the training is
                             program pelatihan yang tersedia. Akses terhadap         provided without discriminating gender, position, or
|




                             pelatihan diberikan tanpa membedakan gender,            work location, thereby all employees can improve their
Laporan Keberlanjutan 2025




                             jabatan, maupun lokasi kerja, sehingga seluruh          skills according to the needs of their respective roles.
                             karyawan dapat meningkatkan kemampuan sesuai
                             kebutuhan peran masing-masing.

                             Penyelenggaraan     pelatihan    dilakukan     secara   Training is conducted proportionally and equitably,
                             proporsional dan berkeadilan, baik dari sisi jumlah     both in terms of number of participants and average
                             peserta maupun rata-rata jam pelatihan yang diterima.   training hours received. This approach reflects the
                             Pendekatan ini mencerminkan komitmen Perseroan          Company’s commitment to develop competent,
                             untuk membangun tenaga kerja yang kompeten,             adaptive workforce capable to support the company’
                             adaptif, dan mampu mendukung kesinambungan              long-term performance sustainability..
                             kinerja perusahaan secara jangka panjang.

   234
Page 235
Pelatihan Berdasarkan Jenis Kelamin
TRAINING BASED ON GENDER [GRI 404-1] [SEOJK F.22]

          KETERANGAN                   KARYAWAN                JAM PELATIHAN           RATA-RATA JAM
          DESCRIPTION                   EMPLOYEE               TRAINING HOURS          AVERAGE HOURS
 Pria
                                                    7,481                 166,601                     22.3
 Male
 Wanita
                                                    1,874                  48,263                     25.8
 Female
 Jumlah
                                                    9,355                 214,864                     23.0
 Total



Pelatihan diberikan secara merata kepada seluruh       Training is provided equally to all managerial
jenjang jabatan, baik bagi karyawan operasional,       levels, including operational employees, field
petugas lapangan, supervisor, maupun manajemen.        officers, supervisors, and management. By mapping
Melalui pemetaan kebutuhan kompetensi yang             competency needs tailored to their respective roles,
disesuaikan dengan peran masing-masing fungsi,         the Company ensures that each employee receives
Perseroan memastikan setiap karyawan memperoleh        relevant opportunities to enhance their skills and
kesempatan yang relevan untuk meningkatkan             strengthen their work capabilities. All employees are
kemampuan dan memperkuat kapabilitas kerjanya.         provided the opportunity to continuously develop,
Seluruh karyawan mendapatkan ruang untuk               enabling them to being adaptive to change, increase
terus berkembang sehingga dapat beradaptasi            competitiveness, and optimally contribute to achieve
terhadap perubahan, meningkatkan daya saing, dan       the Company’s goals.
memberikan kontribusi optimal terhadap pencapaian
tujuan Perseroan.



Pelatihan Berdasarkan Jenjang Jabatan
TRAINING BY POSITION LEVEL

                                2025                            2024                       2023
    KETERANGAN             JAM      RATA-RATA          JAM           RATA-RATA       JAM       RATA-RATA
    DESCRIPTION         PELATIHAN      JAM          PELATIHAN           JAM       PELATIHAN       JAM
                         TRAINING    AVERAGE         TRAINING         AVERAGE      TRAINING     AVERAGE
                          HOURS       HOURS           HOURS            HOURS        HOURS        HOURS
 Board of Directors
 and Executive                687          57.2               182         15.2          461           35.5
 Officers
 Division Head and
 Deputy Division            3,104          69.0              1,942        41.3        3,117           67.8
 Head
 Department Head           12,911          73.8              6,443        41.0        9,370           65.5
 Deputy Department
                           15,094          41.5             14,251        40.3       15,729           44.7
 Head
 Supervisor                42,906          29.0             45,204        32.2       27,464           35.8
                                                                                                                PT Bussan Auto Finance




 Staff                    139,622          19.1         121,910             1.7     121,200           15.5
 Jumlah
                          214,864          23.0        189,931            20.5      177,341           19.4
 Total




                                                                                                               235
Page 236
                             Pelaksanaan Pelatihan dan Sertifikasi berdasarkan Jumlah Peserta
                             IMPLEMENTATION OF TRAINING AND CERTIFICATION BY TOTAL PARTICIPANTS

                                                  KETERANGAN                                  2025            2024          2023
                                                  DESCRIPTION
                             Technical Skill                                                       169,235        93,934      88,918
                             Soft Competency                                                        28,471        25,422      32,014
                             Assessment and Certification                                            4,678         1,965       1,210
                             Jumlah
                                                                                                   202,384      121,321      122,142
                             Total



                             Pelaksanaan Pelatihan dan Sertifikasi berdasarkan Jumlah Kegiatan
                             IMPLEMENTATION OF TRAINING AND CERTIFICATION BY NUMBER OF ACTIVITIES

                                                  KETERANGAN                                  2025            2024          2023
                                                  DESCRIPTION
                             Technical Skill                                                          438            358           315
                             Soft Competency                                                          209            140           153
                             Assessment and Certification                                              28               7            8
                             Jumlah
                                                                                                      675            505           476
                             Total



                             Pelaksanaan Pelatihan dan Sertifikasi berdasarkan Jumlah Jam
                             IMPLEMENTATION OF TRAINING AND CERTIFICATION BY TOTAL HOURS

                                                  KETERANGAN                                  2025            2024          2023
                                                  DESCRIPTION
                             Technical Skill                                                       171,563       137,288     119,774
                             Soft Competency                                                        43,301        48,689      54,962
                             Assessment and Certification                                            7,812         3,953       2,605
2025 Sustainability Report




                             Jumlah
                                                                                                   222,676      189,931      177,341
                             Total



                             Pelaksanaan Pelatihan dan Sertifikasi berdasarkan Jumlah Jam
                             IMPLEMENTATION OF TRAINING AND CERTIFICATION BY TOTAL HOURS

                                                                                TOPIK PELATIHAN
                              NO
|




                                                                                 TRAINING TOPIC
                             Hardskill
Laporan Keberlanjutan 2025




                             1       Artificial Intelligence Changes the Face of Financial Sector
                             2       Basic Auditor
                             3       Career Navigator: A Manager’s Guide to Career Development
                             4       Certified Internal Auditor (Cia) Part 1 - Full Study Course
                             5       Cyber Resilience: A New Perspective, Exploring the Crucial Elements of Cybersecurity
                             6       Defensive Riding
                             7       Economic Forecast at Play: Balancing Domestic Drivers & Global Uncertainty
                             8       Optimize Design Powerpoint for Data Visualization
   236
Page 237
                                                TOPIK PELATIHAN
 NO                                              TRAINING TOPIC
9      Risk Management for Cybersecurity
10     Sharing Case: Recording Analyst All Category (Good & Bad)
11     Dan pelatihan lainnya
       And Other trainings
Softskill
1      Adaptive Leadership
2      Assertiveness Basics: The 50-Minute Communication Guide
3      Communication Fundamentals: How to Communicate Better
4      Driving Corporate Performance Through Artificial Intelligence
5      Gamification: Motivation Psychology & The Art of Engagement
6      Life And Career Coaching for Yourself Using the Grow Model
7      Management & Leadership
8      Motivating Your Team: How to Keep Morale High
9      Move On
10     Problem Solving
11     Dan pelatihan lainnya
       And Other trainings



Kinerja LMS
LMS PERFORMANCE




Jumlah                               Jumlah Peserta                         Rata-Rata Jam
Modul LMS                            yang Mengakses                         Pelatihan di LMS
Total LMS Modules                    Total Accessing Participants           Average Training Hours at LMS


106           Modul
              Modules                9,355              Peserta
                                                        Participants        9.06          Jam/Karyawan
                                                                                          Hours/Employees


2025                         106     2025                           9,355   2025                            9.06
2024                           76    2024                           9,233   2024                            8.08
2023                           56    2023                           9,143   2023                            9.22
                                                                                                                    PT Bussan Auto Finance




                                                                                                                   237
Page 238
                                      Tinjauan Kinerja                                          Employee Performance
                                      Karyawan [GRI 404-3]                                      Review [GRI 404-3]
                             Perseroan menerapkan proses penilaian kinerja bagi       The Company implements performance appraisal
                             seluruh karyawan untuk memastikan setiap individu        process for all employees to ensure each individual’s
                             bekerja selaras dengan sasaran perusahaan. Evaluasi      performance has aligned with company goals.
                             dilakukan berdasarkan Key Performance Indicator (KPI)    Evaluations are based on clearly formulated,
                             yang dirumuskan secara jelas, terukur, dan objektif,     measurable, and objective Key Performance Indicators
                             sehingga mampu mencerminkan kontribusi karyawan          (KPIs), accurately reflecting employee contributions.
                             secara akurat. Melalui mekanisme ini, Perseroan          Through this mechanism, the Company can identify
                             dapat mengidentifikasi area yang perlu diperkuat,        areas of improvement and provide constructive
                             sekaligus memberikan umpan balik yang konstruktif        feedback to encourage increased productivity and
                             untuk mendorong peningkatan produktivitas dan            professionalism.
                             profesionalisme.

                             Hasil penilaian kinerja menjadi landasan penting         Performance appraisal results serve as a critical basis for
                             dalam berbagai keputusan pengelolaan SDM, termasuk       various HR management decisions, including adjusting
                             penyesuaian remunerasi, pemberian penghargaan,           remuneration, awarding rewards, and establishing
                             dan penetapan program pengembangan kompetensi.           competency development programs. Promotions
                             Proses promosi jabatan juga dilakukan dengan             are also conducted by considering performance
                             mempertimbangkan hasil evaluasi kinerja serta            evaluation results and the suitability of competencies
                             kesesuaian kompetensi dengan kebutuhan posisi            to the requirements of the position. Furthermore, the
                             yang dituju. Selain itu, Perseroan menjalankan           Company implements a rotation policy to broaden
                             kebijakan rotasi untuk memperluas pengalaman             work experience, encourage cross-functional learning,
                             kerja, mendorong pembelajaran lintas fungsi, dan         and prepare employees for greater responsibilities.
                             mempersiapkan karyawan menghadapi tanggung
                             jawab yang lebih besar.


                                                                  Karyawan mendapatkan Promosi
                                                                  Promoted Employees


                                                                         138          Karyawan Pria
                                                                                      Male Employees              22           Karyawan Wanita
                                                                                                                               Female Employees


                                                                  2025                           138       2025                             22
                                                                  2024                           157       2024                             47
                                                                  2023                           395       2023                            132
2025 Sustainability Report




                                                                  Karyawan dirotasi
                                                                  Rotated Employees


                                                                         999          Karyawan Pria
                                                                                                                  239          Karyawan Wanita
|




                                                                                      Male Employees                           Female Employees
Laporan Keberlanjutan 2025




                                                                  2025                           999       2025                            239
                                                                  2024                           395       2024                            132
                                                                  2023                           378       2023                            171




   238
Page 239
OPTIVATE AWARD




Program Optivate Award telah menjadi motor                 Optivate Award program has become a driving force
penggerak budaya inovasi di lingkungan Perseroan           behind the Company’s innovation culture since its
sejak pertama kali diperkenalkan pada 2022. Melalui        launching in 2022. Through this competition, all
kompetisi ini, seluruh karyawan dari level Staff hingga    employees, from staff to managers, are encouraged
Manager didorong untuk menyampaikan ide-ide                to submit creative ideas that can improve the
kreatif yang dapat meningkatkan efektivitas proses         effectiveness of work processes and the quality of
kerja dan kualitas layanan kepada konsumen. Seluruh        service to customers. All submitted ideas are assessed
ide yang diajukan dinilai berdasarkan relevansi, potensi   based on relevance, potential impact, and readiness for
dampak, dan kesiapan implementasi. Ide terpilih            implementation. Selected ideas were receive further
kemudian mendapatkan pendampingan lanjutan dari            mentoring from experts to strengthen their concepts
para ahli untuk memperkuat konsep dan memastikan           and ensure optimal implementation.
penerapannya berjalan optimal.

Pada 2025, Perseroan menerima 567 ide inovasi, di          In 2025, the Company received 567 innovation
mana 49% berasal dari Kantor Pusat dan 51% dari            ideas, 49% of which were submitted from Head
Kantor Jaringan, dengan fokus pada meningkatkan            Office and 51% from Network Offices. These ideas
penjualan repeat order, meningkatkan pembayaran            focused on increasing repeat sales, improving
tepat waktu, pencegahan dan deteksi penyalahgunaan         timely payments, preventing and detecting misuse
dan penggelapan, pencegahan kecelakaan, dan                and embezzlement, preventing accidents, and
implementasi “Sinergi, Solid, Kompak”. Melalui             implementing “Synergy, Solid, Compact.” Through this
inisiatif ini, Perseroan memperkuat budaya organisasi      initiative, the Company strengthens an adaptive and
yang adaptif dan kolaboratif, sekaligus mendorong          collaborative organizational culture while encouraging
kontribusi nyata karyawan dalam mendukung                  real employee contributions to support sustainable
peningkatan kinerja operasional secara berkelanjutan.      operational performance improvement.




Ide Optivate Award 2025 berdasarkan Tema
OPTIVATE AWARD 2025 IDEAS BY THEME
                                                                                                                      PT Bussan Auto Finance




Meningkatkan            Meningkatkan             Pencegahan              Pencegahan               Implementasi
penjualan               pembayaran               dan deteksi             kecelakaan               “Sinergi, Solid,
repeat order            tepat waktu              penyalahgunaan          Preventing               Kompak”
Increasing              Increasing               & penggelapan           accidents                Implementing
repeat order            on-time                  Preventing                                       “Synergy, Solid,
sales                   payments                 and detecting                                    Compact”
                                                 abuse &
                                                 embezzlement


160                     108                      63                      102                      134                239
Page 240
                             PHOENIX COMPETITION




                             Phoenix Competition kembali digelar pada tahun 2025     The Phoenix Competition was held in 2025 as an event
                             sebagai wadah untuk memperkuat budaya inovasi           to strengthen innovation culture at managerial level.
                             di tingkat manajerial. Melalui kompetisi ini, para      Through this competition, Department Heads were
                             Department Head didorong untuk mengidentifikasi         encouraged to identify improvement opportunities
                             peluang perbaikan dan merancang solusi yang dapat       and design solutions that might increase the
                             meningkatkan efektivitas proses kerja di unit masing-   effectiveness of work processes in their respective units.
                             masing. Inisiatif yang diajukan kemudian dievaluasi     Submitted initiatives were further evaluated, and three
                             dan ditetapkan tiga pemenang dari seluruh partisipan.   winners were selected from all participants. Phoenix
                             Phoenix Competition 2025 menjadi bukti bahwa            Competition 2025 demonstrated that collaboration
                             kolaborasi dan kreativitas tetap menjadi fondasi        and creativity remain essential foundations for
                             penting dalam memperkuat daya saing Perseroan.          strengthening the Company’s competitiveness.
2025 Sustainability Report




                             11                                        100%                                        Senior
                                                                                                                   Management
                             Tema                                      Department Head                             sebagai Mentor
                             Themes                                    berpartisipasi                              as Mentor
                                                                       Department Heads
                                                                       participated
|
Laporan Keberlanjutan 2025




   240
Page 241
SUSTAINABILITY MONTH




Sustainability Month merupakan program tahunan                  Sustainability Month is an annual program designed
Perseroan yang dirancang sebagai platform strategis             as a strategic platform to enhance the understanding,
untuk meningkatkan pemahaman, kesadaran, dan                    awareness, and capabilities of all employees regarding
kapabilitas seluruh insan perusahaan terkait prinsip            sustainability principles and the implementation of
keberlanjutan dan implementasi Environmental, Social,           Environmental, Social, and Governance (ESG) practices.
and Governance (ESG). Program ini menjadi bagian                The program forms part of the Company’s structured
dari upaya terstruktur Perseroan dalam membangun                efforts to build an integrated sustainability culture
budaya keberlanjutan yang terintegrasi di seluruh lini          across all levels of the organization.
organisasi.

Melalui program Sustainability Month yang                       Through the Sustainability Month program, which
berlangsung selama 1-3 bulan setiap tahunnya,                   is conducted over a period of one to three months
Perseroan secara konsisten memperkuat kapabilitas               each year, the Company consistently strengthens
sumber daya manusia melalui berbagai program                    human capital capabilities through a series of
pelatihan dan awareness yang terstruktur, mencakup              structured training and awareness initiatives, covering
seluruh jenjang organisasi mulai dari staf hingga               all organizational levels from staff to the Board of
Dewan Komisaris. Perseroan berharap seluruh jenjang             Commissioners. The Company expects all levels of
organisasi, mulai dari staf, karyawan lapangan, hingga          the organization, from staff and field employees to
Direksi dan Dewan Komisaris, memiliki pemahaman,                the Board of Directors and Board of Commissioners,
visi, dan tingkat kesiapan (pace) yang selaras dalam            to share a common understanding, vision, and level
mendukung pencapaian tujuan keberlanjutan                       of readiness in supporting the achievement of its
Perseroan.                                                      sustainability objectives.

Sejak tahun 2021, program ini melibatkan seluruh                Since 2021, the program has engaged all internal
pemangku kepentingan internal melalui berbagai                  stakeholders through various activities, including
kegiatan seperti seminar, e-learning, pelatihan onsite,         seminars, e-learning modules, on-site training,
diskusi tematik, dan sesi berbagi pengetahuan serta             thematic discussions, and knowledge-sharing sessions.
awareness. Sejalan dengan IFRS S2, sejak tahun                  In line with IFRS S2, the program’s focus has been
2024 hingga 2025 fokus program diperluas pada isu               expanded from 2024 to 2025 to include climate
perubahan iklim, termasuk pemahaman terhadap                    change issues, covering awareness of climate-related
dampak perubahan iklim, serta identifikasi atas risiko          impacts as well as the identification of physical risks
fisik (physical risks) dan risiko transisi (transition risks)   and transition risks relevant to the Company’s business
yang relevan dengan bisnis dan operasional Perseroan.           and operations.
                                                                                                                           PT Bussan Auto Finance




                                                                                                                          241
Page 242
                             Tema Sustainability Month
                             SUSTAINABILITY MONTH THEME


                             Sustainable          Green Series       Sustainable     Climate            Climate
                             Finance              Green Series       Development     Change             Change &
                             Sustainable                             Goals (SDGs)    Climate            Waste
                             Finance                                 Sustainable     Change             Climate
                                                                     Development                        Change &
                                                                     Goals (SDGs)                       Waste




                             2021                 2022               2023            2024               2025
                             Kegiatan Sustainability Month 2021-2025
                             SUSTAINABILITY MONTH ACTIVITIES 2021-2025




                             15                                  3                             87
                             Seminar/Workshop                    Topik e-Learning              Rata-rata nilai
                             Seminars/Workshops                  e-Learning Topics             Average Score
2025 Sustainability Report




                             6                                   1                             12,151
|




                             Green Campaigns                     Kompetisi                     Total peserta
Laporan Keberlanjutan 2025




                             Green Campaigns                     Competition                   Total Participants




   242
Page 243
TEMPAT KERJA DAN
FASILITAS YANG LAYAK
DECENT WORK PLACE AND FACILITIES [GRI 3-3] [POJK 6.c.2.c] [IDX S-11]



Kesehatan dan Keselamatan Kerja (K3) merupakan          Occupational Health and Safety (OHS) is a material
salah satu topik material bagi Perseroan karena         topic for the Company as its financing activities
kegiatan pembiayaan yang dijalankan melibatkan          involve operational activities, both at the office and in
aktivitas operasional, baik di kantor maupun di         field, which pose potential risks to employees. In some
lapangan, sehingga menimbulkan potensi risiko bagi      functions, such as billing and field surveys, the risk of
karyawan. Pada beberapa fungsi, seperti penagihan       travel accidents and psychological stress may occur.
dan survei lapangan, risiko kecelakaan perjalanan       Meanwhile, office employees face ergonomic risks, work
dan tekanan psikologis dapat terjadi. Sementara itu,    environment safety, and health problems due to the
karyawan di kantor menghadapi risiko ergonomi,          condition of work facilities. With vast employee base
                                                                                                                     PT Bussan Auto Finance




keamanan lingkungan kerja, maupun gangguan              and extensive operational network, OHS management
kesehatan akibat kondisi fasilitas kerja. Dengan        is a crucial factor in maintaining the sustainability
jumlah karyawan yang besar dan jaringan operasional     of the Company’s services and operational quality.
yang luas, pengelolaan K3 menjadi faktor penting        These risks relate not only to the safety of individual
dalam menjaga keberlanjutan layanan dan kualitas        employees but also affect operational continuity, work
operasional Perseroan. Risiko tersebut tidak hanya      productivity, and potential budget related to health
berkaitan dengan keselamatan individu karyawan,         and employee protection.
tetapi juga dapat berdampak pada keberlangsungan
operasional, produktivitas kerja, serta potensi biaya
terkait kesehatan dan perlindungan tenaga kerja.

                                                                                                                    243
Page 244
                             Perseroan menerapkan kebijakan K3 yang selaras             The Company has implemented OHS policy that aligns
                             dengan ketentuan perundang-undangan nasional               with national laws and regulations, such as Law No. 1
                             seperti Undang-Undang No. 1 Tahun 1970 tentang             of 1970 concerning Occupational Safety and Health,
                             Keselamatan Kerja serta standar keselamatan internal       as well as internal safety standards covering accident
                             yang mencakup pencegahan kecelakaan, kesehatan             prevention, occupational health, the suitability of
                             kerja, kelayakan fasilitas kantor, dan keamanan di         office facilities, and workplace safety. Furthermore,
                             tempat kerja. Selain itu, Perseroan juga menerapkan        the Company also implements an Occupational Health
                             Sistem Manajemen Kesehatan dan Keselamatan Kerja           and Safety Management System (SMK3) in accordance
                             (SMK3) sesuai dengan Peraturan Pemerintah No. 50           with Government Regulation No. 50 of 2012 for all BAF
                             Tahun 2012 untuk seluruh karyawan BAF, termasuk            employees, including all BAF operational activities. All
                             seluruh aktivitas operasional BAF. Seluruh karyawan        employees are provided with outreach and education
                             diberikan sosialisasi dan edukasi mengenai tanggung        regarding their responsibilities regarding occupational
                             jawab mereka terkait keselamatan kerja. Perseroan          safety. The Company implements various efforts
                             melaksanakan berbagai upaya penguatan K3 dan               to strengthen OHS and establishes performance
                             menetapkan indikator kinerja terkait keselamatan           indicators related to occupational safety, and conducts
                             kerja dan melakukan evaluasi secara rutin untuk            regular evaluations to assess the effectiveness of
                             menilai efektivitas program yang berjalan.                 ongoing programs.


                             Risiko dan Peluang terkait Kesehatan dan                   Occupational Health and Safety Risks and
                             Keselamatan Kerja [IFRS S1.30 (a)]                         Opportunities [IFRS S1.30 (a)]

                             Perseroan menghadapi risiko terkait Kesehatan dan          The Company exposes risks related to Occupational
                             Keselamatan Kerja (K3) yang terutama dipengaruhi           Health and Safety (OHS), primarily influenced by
                             oleh faktor eksternal, seperti perubahan regulasi          external factors, such as changes in employment
                             ketenagakerjaan, dan meningkatnya tuntutan                 regulations and increasing stakeholder demands
                             pemangku kepentingan terhadap lingkungan kerja             for a safe work environment. Dynamic external risks,
                             yang aman. Dinamika risiko eksternal, termasuk             including traffic conditions, operational area security,
                             kondisi lalu lintas, keamanan daerah operasional, dan      and environmental health, can also put pressure on the
                             kesehatan lingkungan yang juga dapat menimbulkan           Company to strengthen safety standards.
                             tekanan bagi Perseroan untuk memperkuat standar
                             keselamatan.

                             Namun, kondisi yang sama juga membuka peluang              However, these same conditions also present
                             bagi Perseroan. Perkembangan teknologi, ketersediaan       opportunities for the Company. Technological
                             pelatihan digital, serta meningkatnya kesadaran            developments, the availability of digital training, and
                             publik terkait keselamatan kerja memungkinkan              increasing public awareness of occupational safety
                             Perseroan memperkuat program K3 secara lebih               enable the Company to strengthen its OHS program
                             efektif. Implementasi teknologi monitoring, digitalisasi   more effectively. The implementation of monitoring
                             laporan insiden, dan program pelatihan berbasis            technology, digitization of incident reports, and
2025 Sustainability Report




                             aplikasi dapat meningkatkan efisiensi, menurunkan          application-based training programs will increase
                             angka kecelakaan, serta memperkuat kepercayaan             efficiency, reduce accident rates, and strengthen
                             pemangku kepentingan. Lingkungan eksternal yang            stakeholder trust. The external environment, which
                             semakin menuntut standar keselamatan tinggi juga           increasingly demands high safety standards, also
                             menjadi pendorong bagi Perseroan untuk menciptakan         encourages the Company to create a safer and more
                             tempat kerja yang lebih aman dan menarik bagi              attractive workplace for our best talents.
                             talenta terbaik.
|




                             Strategi dan Program Berkelanjutan [IFRS S1.33 (a)]        Sustainability Strategy and Programs [IFRS S1.33 (a)]
Laporan Keberlanjutan 2025




                             Perseroan menerapkan strategi berkelanjutan untuk          The Company has implemented sustainability strategy
                             memastikan bahwa seluruh karyawan bekerja dalam            to ensure that all employees work in a safe and
                             lingkungan yang aman, sehat, dan didukung oleh             healthy environment supported by adequate facilities.
                             fasilitas yang layak. Upaya ini dilakukan melalui          This effort is carried out through meeting workspace
                             pemenuhan standar ruang kerja, pemeliharaan                standards, maintaining office facilities, and providing
                             fasilitas kantor, serta penyediaan perangkat kerja         ergonomic work equipment appropriate to the needs
                             yang ergonomis dan sesuai dengan kebutuhan fungsi          of each function. Facility condition evaluations are
                             masing-masing. Evaluasi kondisi fasilitas dilakukan        conducted periodically to ensure that all work areas
                             secara berkala untuk memastikan bahwa seluruh area         consistently meet safety and comfort requirements
                             kerja selalu memenuhi persyaratan keselamatan,             and support employee productivity.
                             kenyamanan, dan mendukung produktivitas karyawan.
   244
Page 245
Untuk memperkuat implementasi K3, Perseroan              To strengthen OHS implementation, the Company
membentuk Panitia Pembina K3 (P2K3) yang                 has established OHS Supervisory Committee (P2K3),
bertanggung jawab memastikan seluruh kebijakan,          which is responsible for ensuring that all safety
prosedur, dan program keselamatan diterapkan             policies, procedures, and programs are consistently
secara konsisten di seluruh lingkungan kerja. Komite     implemented across all work environments. This
ini berperan memberikan masukan strategis kepada         committee provides strategic input to the Board
Direksi mengenai prioritas K3, mengidentifikasi          of Directors regarding OHS priorities, identifies
kebutuhan peningkatan, serta mengawasi pelaksanaan       improvement needs, and oversees the implementation
program K3 di seluruh unit kerja. P2K3 dipimpin oleh     of OHS programs across all work units. P2K3 is led by
seorang staf tersertifikasi Ahli K3 Umum (AK3U) yang     a certified General OHS Expert (AK3U) who possesses
memiliki kapasitas teknis dan kompetensi profesional     the technical capacity and professional competence
untuk memastikan kegiatan operasional Perseroan          to ensure that the Company’s operational activities
berjalan sesuai regulasi dan praktik terbaik K3 yang     comply with applicable OHS regulations and best
berlaku.                                                 practices.

P2K3 secara berkala melakukan pemantauan terhadap        P2K3 regularly monitors occupational safety indicators
indikator keselamatan kerja serta menyampaikan           and submits evaluation results and recommendations
hasil evaluasi dan rekomendasi perbaikan kepada          for improvement to management to ensure the
manajemen       untuk     memastikan       efektivitas   effectiveness of the OHS program implementation
implementasi program K3 di seluruh unit kerja.           across all work units.

Selama tahun 2025, Perseroan telah menjalankan           In 2025, the Company implemented various OHS
berbagai jenis program K3, yaitu sebagai berikut:        programs, as follows:




  1                            2                           3                            4
Pemeriksaan                 Pemeriksaan                  Sertifikat                  Pelatihan K3
dan Pengujian               Peralatan                    Peralatan Masih             OHS Trainings
Peralatan                   Keselamatan                  Berlaku
Equipment Inspection        Safety Equipment             Equipment
and Testing                 Inspection                   Certificate Validity




  5                            6                           7                            8
Sosialisasi First Aider,    Video Safety                 Pojok Pencegahan            Pengecekan APAR
dan Floor Warden            Induction                    Penyakit Demam              Fire Extinguisher
Socialization of First      Safety Induction             Berdarah (DBD)              Inspection
Aider and Floor Warden      Video                        Dengue Fever
                                                         Prevention Corner
                                                                                                                   PT Bussan Auto Finance




  9                            10
Evaluasi kesehatan          Kegiatan
karyawan                    donor darah
Employee Health             Blood donation
Evaluation                                                                                                        245
Page 246
                             1
                                 Pemeriksaan dan Pengujian Peralatan                 Equipment Inspection and Testing
                                 Melakukan pemeriksaan dan pengujian                 Conducting safety equipment inspections
                                 peralatan keselamatan di kantor pusat BAF.          and testing at BAF’s head office.




                             2
                                 Pemeriksaan Peralatan Keselamatan                   Safety Equipment Inspection
                                 Melakukan pemeriksaan peralatan                     Conducting safety equipment compliance
                                 keselamatan dari segi kepatuhan di kantor           checks at network offices.
                                 jaringan.




                             3
                                 Sertifikat Peralatan Masih Berlaku                  Equipment Certificate Validity
                                 Melakukan pemeriksaan tanggal                       Conducting safety equipment certificate
                                 berakhirnya sertifikat peralatan                    expiration dates (gondolas, electrical
                                 keselamatan (gondola, instalasi listrik,            installations, lighting feeder installations,
                                 instalasi pengumpan pencahayaan,                    fire protection, elevators, etc.).
                                 perlindungan kebakaran, lift, dan lain-lain).




                             4
                                 Pelatihan K3                                        OHS Trainings
                                 Menyelenggarakan pelatihan keselamatan              Conducted safety training for building
                                 untuk pemeliharaan gedung, layanan                  maintenance, security services, and cleaning
                                 keamanan dan kebersihan kantor pusat BAF.           services at BAF’s head office. The training
                                 Pelatihan diselenggarakan 2 kali di kantor          was held twice at the head office and 28
                                 pusat dan 28 kali di kantor jaringan. [GRI 403-5]   times across branch offices. [GRI 403-5]




                             5
                                 Sosialisasi First Aider, dan                        Socialization of First Aider and
                                 Floor Warden                                        Floor Warden
                                 Melakukan sosialisasi terkait tugas dan             Conducting socialization regarding the
                                 tanggung jawab ambassador, First Aider              duties and responsibilities of ambassadors,
                                 (FA), dan Floor Warden (FW) di kantor               First Aiders (FA), and Floor Wardens (FW) in
                                 jaringan.                                           network offices.




                             6
                                 Video Safety Induction                              Safety Induction Video
                                 Pembuatan video ini bertujuan memberikan            This video aims to provide information and
                                 informasi dan edukasi kepada karyawan               education to employees regarding work
                                 mengenai prosedur keselamatan kerja yang            safety procedures that must be followed.
2025 Sustainability Report




                                 harus diikuti.




                             7
                                 Pojok Pencegahan Penyakit                           Dengue Fever
                                 Demam Berdarah (DBD)                                Prevention Corner
                                 Inisiatif Pojok Pencegahan DBD bertujuan            The Dengue Fever Prevention Corner
                                 meningkatkan kesadaran karyawan                     initiative aims to raise employee awareness
                                 mengenai pentingnya pencegahan penyakit             regarding the importance of preventing this
                                 tersebut.                                           disease.
|
Laporan Keberlanjutan 2025




                             8
                                 Pengecekan APAR                                     Fire Extinguisher Inspection
                                 Pengecekan APAR di semua kantor jaringan            Fire extinguisher inspections at all network
                                 dilakukan secara rutin untuk memastikan             offices are conducted regularly to ensure
                                 kesiapan alat pemadam api dalam keadaan             the readiness of fire extinguishers in an
                                 darurat.                                            emergency.




   246
Page 247
9
                   Evaluasi kesehatan karyawan                    Employee Health Evaluation
                   Evaluasi kesehatain karyawan juga              Employee health evaluation is also a
                   menjadi fokus utama dengan tujuan untuk        primary focus, with the aim of periodically
                   memantau kondisi kesehatan karyawan            monitoring employee health conditions and
                   secara berkala dan mengambil langkah-          taking necessary preventive measures.
                   langkah preventif yang diperlukan.




10
                   Kegiatan donor darah                           Blood donation
                   Kegiatan donor darah diadakan sebagai          Blood donation activities are held as a form
                   bentuk kepedulian sosial dan untuk             of social responsibility and to meet the need
                   memenuhi kebutuhan darah di masyarakat.        for blood in the community.




Berbagai program tersebut dilaksanakan secara           These various programs are implemented continuously
berkelanjutan untuk meningkatkan kesadaran              to increase occupational safety awareness and
keselamatan kerja serta memperkuat budaya K3 di         strengthen OHS culture throughout the Company.
seluruh lingkungan Perseroan. Upaya ini diharapkan      These efforts are expected to reduce the potential for
dapat menurunkan potensi insiden kerja, meningkatkan    workplace incidents, improve employee health, and
kesehatan karyawan, serta mendukung kelangsungan        support the company’s ongoing operations.
operasional perusahaan secara berkelanjutan.

Adapun kebijakan yang telah diterapkan di lingkungan    Policies implemented in the Company to support
Perseroan dalam mendukung keamanan dan                  workplace safety and security are including:
keselamatan kerja, antara lain:
• Tersedia prosedur menyelamatkan diri dalam            •   Emergency escape procedures are available.
    keadaan darurat.
• Tersedia informasi nomor telepon penting seperti      •   Important telephone numbers, such as those for
    pemadam kebakaran dan kepolisian.                       the fire department and police, are available.
• Karyawan diwajibkan untuk menggunakan kartu           •   Employees are required to wear identification cards
    identitas selama di lingkungan kerja.                   while on the job site.
• Tamu yang datang di kantor wajib mengisi buku         •   Guests arriving at the office are required to sign
    tamu dan menukarkan kartu identitas.                    the guest book and exchange their identification
                                                            cards.
•   Penyediaan fasilitas Kesehatan asuransi jiwa bagi   •   Health insurance and life insurance are provided
    pegawai.                                                for employees.
•   Kewajiban untuk menjaga dan mempertahankan          •   Obligation to maintain and preserve a safe and
    lingkungan kerja yang aman dan sehat.                   healthy work environment.

Perseroan memiliki video safety induction yang          The Company has a safety induction video aimed at
bertujuan untuk memberikan informasi dan edukasi        providing information and education to employees
kepada karyawan mengenai prosedur keselamatan           regarding workplace safety procedures. For employees
kerja yang harus diikuti. Bagi karyawan dengan          with high mobility, the Company runs a safety riding
tingkat mobilitas tinggi, Perseroan menjalankan         program to strengthen safe driving skills and reduce
program safety riding untuk menguatkan kemampuan        the risk of accidents while traveling. This program plays
berkendara aman dan mengurangi risiko kecelakaan        a crucial role in managing the risk of travel accidents,
di perjalanan. Program ini berperan penting dalam       which is a major operational risk for employees working
mengelola risiko kecelakaan perjalanan yang menjadi     in the field. This program is an important part of the
salah satu risiko operasional utama bagi karyawan       Company’s K3 strategy and will be discussed further in
dengan aktivitas lapangan. Program ini merupakan        the Safety Riding section on page 257.
                                                                                                                     PT Bussan Auto Finance




salah satu bagian penting dalam strategi K3 Perseroan
dan akan dibahas lebih lanjut pada bagian Safety
Riding halaman 257.




                                                                                                                    247
Page 248
                             Dampak Finansial Kini dan                              Current and Anticipated Financial
                             Diantisipasi [IFRS S1.34.(a-b)]                        Impact [IFRS S1.34.(a-b)]

                             Investasi pada tempat kerja dan fasilitas yang layak   Investing in appropriate workplaces and facilities
                             memerlukan biaya awal yang signifikan, terutama        requires significant initial budget, particularly for the
                             untuk penyediaan fasilitas kerja, program kesehatan,   provision of workplace amenities, health programs,
                             serta implementasi berbagai inisiatif keselamatan      and the implementation of various safety initiatives.
                             kerja. Namun demikian, investasi ini memberikan        However, this investment provides long-term benefits
                             manfaat jangka panjang melalui peningkatan             through increased employee productivity, reduced
                             produktivitas karyawan, penurunan risiko kecelakaan    risk of workplace accidents, and reduced potential
                             kerja, serta pengurangan potensi biaya terkait         budget related to healthcare, work attendance, and
                             perawatan kesehatan, absensi kerja, dan gangguan       operational disruptions.
                             operasional.


                                       Fasilitas Kerja yang                                   Supportive Work
                                       Mendukung [SEOJK F.21]                                 Facilities [SEOJK F.21]
                             Perseroan memastikan bahwa setiap karyawan             The Company ensures that every employee works in a
                             bekerja dalam lingkungan yang aman, nyaman,            safe, comfortable environment that supports optimum
                             dan mendukung kinerja optimal. Untuk itu,              performance. Therefore, various facilities are provided
                             berbagai fasilitas disediakan secara terencana guna    in a planned manner to fulfil work needs while
                             memenuhi kebutuhan kerja sekaligus meningkatkan        enhancing employee well-being in carrying out their
                             kesejahteraan karyawan dalam menjalankan tugas         daily tasks. These facilities are designed to create a
                             sehari-hari. Fasilitas tersebut dirancang agar dapat   conducive workspace, promote efficiency, and provide
                             menciptakan ruang kerja yang kondusif, mendukung       a better work experience for all employees.
                             efisiensi, serta memberikan pengalaman kerja yang
                             lebih baik bagi seluruh karyawan.




                               1                                   2                                    3
                             Sarana ibadah (musala)              Kantin dan mini market               Ruang pelatihan
                             Prayer room (prayer room)           di kantor pusat                      Training room
                                                                 Canteen and mini market
2025 Sustainability Report




                                                                 at the head office




                               4                                   5                                    6
|




                             Ruang laktasi                       Perpustakaan di kantor pusat         Wellness room di kantor pusat
Laporan Keberlanjutan 2025




                             Lactation room                      Library at the head office           Wellness room at the head office




                               7                                   8                                    9
                             Sport corner di kantor pusat        Refreshment Room                     Disaster Recovery Center (DRC)
                             Sports corner at the head office    Refreshment Room                     Disaster Recovery Center (DRC)

   248
Page 249
1
    Sarana ibadah (musala)                           Prayer room (prayer room)
    Tempat ibadah yang nyaman dan mudah              A comfortable and easily accessible place of
    diakses untuk memenuhi kebutuhan                 worship to meet employees’ spiritual needs.
    spiritual karyawan.




2
    Kantin dan mini market                           Canteen and mini market
    di kantor pusat                                  at the head office
    Menyediakan pilihan makanan dan                  Provides a selection of food and daily
    kebutuhan harian untuk mendukung                 necessities to support employee comfort
    kenyamanan karyawan selama bekerja.              while working.




3
    Ruang pelatihan                                  Training room
    Kantor pusat dilengkapi dengan fasilitas         The head office is equipped with a
    ruang pelatihan berkapasitas hingga 150          training room with a capacity of up to 150
    peserta guna mendukung berbagai program          participants to support various competency
    pengembangan kompetensi.                         development programs.




4
    Ruang laktasi                                    Lactation room
    Dilengkapi dengan freezer untuk menyimpan        Equipped with a freezer for storing breast
    Air Susu Ibu (ASI), sehingga memberikan          milk, providing comfort for nursing mothers.
    kenyamanan bagi karyawan ibu menyusui.




5
    Perpustakaan di kantor pusat                     Library at the head office
    Menyediakan koleksi buku yang dapat              Provides a collection of books that
    dipinjam oleh karyawan untuk mendukung           employees can borrow to support learning
    pembelajaran dan pengembangan pribadi.           and personal development.




6
    Wellness room di kantor pusat                    Wellness room at the head office
    Ruang khusus bagi karyawan untuk                 A dedicated space for employees to take a
    beristirahat sejenak dan menjaga kesehatan       break and maintain their mental health.
    mental.




7
    Sport corner di kantor pusat                     Sports corner at the head office
    Fasilitas olahraga seperti tenis meja,           Exercise facilities such as table tennis,
    treadmill, dan bike gym untuk mendukung          treadmills, and a bike gym to support
    gaya hidup sehat karyawan.                       employees’ healthy lifestyles.




8
    Refreshment Room                                 Refreshment Room
    Di setiap lantai di kantor pusat terdapat        Each floor of the headquarters has a
    refreshment room yang dilengkapi dengan          refreshment room equipped with a pantry,
    pantry, wastafel, kulkas, microwave, dispenser   sink, refrigerator, microwave, water
    air, TV, dan water boiler, memberikan            dispenser, TV, and water boiler, providing
    kenyamanan bagi karyawan untuk bersantai         employees with a comfortable place to relax
    dan memenuhi kebutuhan selama bekerja.           and meet their needs while working.
                                                                                                       PT Bussan Auto Finance




9
    Disaster Recovery Center (DRC)                   Disaster Recovery Center (DRC)
    Lokasi alternatif untuk pemulihan data dan       An alternative location for data and
    sistem bisnis jika terjadi bencana. Fasilitas    business system recovery in the event of a
    ini diuji secara berkala untuk memastikan        disaster. This facility is regularly tested to
    kesiapan dalam menghadapi kebakaran,             ensure its readiness in the event of a fire,
    banjir, gempa, atau gangguan lain terhadap       flood, earthquake, or other data center
    pusat data.                                      disruption.

                                                                                                      249
Page 250
                                      Lingkungan Kerja                                            Healthy Work
                                      yang Sehat [GRI 403-3]                                      Environment [GRI 403-3]
                             Perseroan terus membangun lingkungan kerja yang            The Company continuously builds safe, healthy, and
                             aman, sehat, dan mendukung kenyamanan seluruh              comfortable work environment for all employees. This
                             karyawan. Upaya ini dilakukan dengan memastikan            effort is carried out by ensuring that every facility and
                             setiap fasilitas dan area kerja memenuhi ketentuan         work area has fulfiled regulatory requirements and
                             regulasi serta selaras dengan praktik terbaik di bidang    aligns with best practices in occupational health and
                             kesehatan dan keselamatan kerja. Sejumlah inisiatif        safety. Several initiatives have been implemented
                             telah dijalankan untuk memperkuat kualitas tempat          to strengthen workplace quality while ensuring that
                             kerja, sekaligus memastikan bahwa karyawan dapat           employees can perform their duties optimally in a
                             menjalankan tugas secara optimal dalam lingkungan          conducive environment.
                             yang kondusif.




                               1                                     2                                      3
                             Suhu dan kelembaban                   Udara yang bersih                      Pencahayaan yang tepat
                             udara yang sesuai                     Clean air                              Appropriate lighting
                             Appropriate temperature
                             and humidity




                               4                                     5                                      6
                             Kawasan bebas rokok                   Kursi dan meja ergonomis               Pest control
                             Smoke-free areas                      Ergonomic chairs and desks             Pest control
2025 Sustainability Report




                             1
                                                Suhu dan kelembaban udara yang sesuai             Appropriate temperature and humidity
                                                Perseroan menerapkan standar Green                The Company implements Green Building
                                                Building Council Indonesia untuk                  Council Indonesia standards to ensure
                                                memastikan kualitas udara ruangan tetap           healthy and comfortable indoor air quality.
                                                sehat dan nyaman.




                             2
                                                Udara yang bersih                                 Clean air
                                                Air purifier dan air sterilizer disediakan di     Air purifiers and air sterilizers are provided
|




                                                kantor pusat serta beberapa regional untuk        at the head office and several regional
                                                menjaga kebersihan udara.                         offices to maintain air cleanliness.
Laporan Keberlanjutan 2025




                             3
                                                Pencahayaan yang tepat                            Appropriate lighting
                                                Pengaturan pencahayaan dioptimalkan               Lighting settings are optimized to support
                                                agar mendukung produktivitas sekaligus            productivity while preventing eye irritation.
                                                mencegah gangguan pada mata.




   250
Page 251
4
                  Kawasan bebas rokok                             Smoke-free areas
                  Area kerja di dalam gedung ditetapkan           Work areas inside the building are
                  sebagai zona bebas rokok, dengan area           designated as smoke-free zones, with
                  khusus merokok disediakan di luar gedung        designated smoking areas provided outside
                  atau rooftop.                                   the building or on the rooftop.




5
                  Kursi dan meja ergonomis                        Ergonomic chairs and desks
                  Perseroan menyediakan kursi dan meja            The Company provides ergonomic chairs
                  ergonomis untuk membantu menjaga                and desks to help maintain good posture
                  postur tubuh dan mengurangi risiko cedera       and reduce the risk of injuries from long-
                  akibat pekerjaan jangka panjang.                term work.




6
                  Pest control                                    Pest control
                  Penyemprotan dan pengendalian hama              Periodic spraying and pest control are
                  dilakukan secara berkala di kantor pusat dan    carried out at the head office and several
                  beberapa kantor cabang untuk menjaga            branch offices to maintain a clean work
                  kebersihan lingkungan kerja.                    environment.




BAF terus menjalankan Klub Karyawan atau BAF Club       BAF continues to run Employee Club (BAF Club) to
sebagai bentuk dukungan terhadap kesejahteraan          support employee welfare and create a pleasant work
karyawan dan menciptakan lingkungan kerja yang          environment. The BAF Club offers a variety of social
menyenangkan. BAF Club memiliki berbagai kegiatan       and recreational activities that can help strengthen
sosial dan rekreasi yang dapat membantu mempererat      employee relationships, boost team spirit, and pursue
hubungan baik antar karyawan, meningkatkan              personal hobbies and interests. Within the BAF Club,
semangat kerja tim, sekaligus menyalurkan hobi dan      employees can enjoy music, e-sports, yoga, Zumba,
minat pribadi. Dalam BAF Club, karyawan dapat           Poundfit, tennis, badminton, futsal, and other activities.
menikmati klub musik, e-sport, olahraga yoga, zumba,
poundfit, tenis, badminton, futsal, dan kegiatan
lainnya.


         Layanan Kesehatan                                        Employee
         Karyawan [GRI 403-3] [GRI 403-10]                        Healthcare [GRI 403-3] [GRI 403-10]
Perseroan terus memperkuat upaya perlindungan           The Company continuously strengthens employee
kesehatan karyawan melalui penyediaan berbagai          health protection efforts by providing various services
layanan yang dirancang untuk mendukung kebutuhan        designed to support the needs of employees and their
karyawan beserta keluarganya. Beragam fasilitas dan     families. Various health facilities and programs are
program kesehatan disiapkan agar karyawan dapat         provided to ensure the employees can work safely,
bekerja dengan aman, nyaman, dan tetap dalam            comfortably, and remain in peak condition.
kondisi prima.

Program kesehatan ini berlaku bagi karyawan tetap       This health program applies to the Company’s
Perseroan di kantor pusat maupun kantor jaringan,       permanent employees at the head office and network
serta dalam beberapa fasilitas juga mencakup anggota    offices, and in some facilities, family members are also
keluarga sesuai dengan kebijakan perusahaan.            covered, in accordance with company policy.
                                                                                                                      PT Bussan Auto Finance




                                                                                                                     251
Page 252
                              1                                  2                                   3
                             Bantuan perawatan kesehatan       Bantuan biaya melahirkan            Bantuan perawatan rumah sakit
                             (rawat jalan dan rawat gigi)      (hingga anak kedua)                 (rawat inap)
                             Healthcare assistance             Maternity assistance                Hospitalization assistance
                             (outpatient and dental)           (up to the second child)            (inpatient)




                              4                                  5                                   6
                             Pemeriksaan kesehatan berkala     Bantuan kacamata dan                 Penyediaan health kit
                             (medical check-up)                lensa kontak                         Health kit provision
                             Regular medical check-ups         Eyeglass and contact lens assistance




                             1
                                             Bantuan perawatan kesehatan                   Healthcare assistance
                                             (rawat jalan dan rawat gigi)                  (outpatient and dental)
                                             Memberikan akses bagi karyawan untuk          Provides employees access to outpatient and
                                             mendapatkan layanan rawat jalan dan           dental services to maintain overall health.
                                             perawatan gigi guna menjaga kesehatan
                                             secara menyeluruh.




                             2
                                             Bantuan biaya melahirkan                      Maternity assistance
                                             (hingga anak kedua)                           (up to the second child)
                                             Menyediakan dukungan finansial untuk          Provides financial support to assist
                                             membantu karyawan dalam proses                employees during childbirth and ease the
                                             persalinan dan meringankan beban keluarga.    burden on their families.
2025 Sustainability Report




                             3
                                             Bantuan perawatan rumah sakit                 Hospitalization assistance
                                             (rawat inap)                                  (inpatient)
                                             Menanggung biaya rawat inap karyawan          Covers the costs of hospitalization for
                                             dan keluarga untuk kondisi medis yang         employees and their families for medical
                                             memerlukan perawatan intensif.                conditions requiring intensive care.




                             4
                                             Pemeriksaan kesehatan berkala                 Regular medical check-ups
                                             (medical check-up)                            Provides regular merdical check-ups based
|




                                             Menyelenggarakan pemeriksaan kesehatan        on age and position level to detect health
                                             rutin sesuai usia dan jenjang jabatan untuk   risks early.
Laporan Keberlanjutan 2025




                                             mendeteksi risiko kesehatan sejak dini.




                             5
                                             Bantuan kacamata dan lensa kontak             Eyeglass and contact lens assistance
                                             Mendukung kebutuhan alat bantu                Provides support for employees’ vision aid
                                             penglihatan karyawan agar tetap produktif     needs to maintain productivity and comfort
                                             dan nyaman saat bekerja.                      at work.




   252
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6
    Penyediaan health kit                        Health kit provision
    Seluruh kantor pusat dan kantor jaringan     All head offices and network offices are
    dilengkapi alat cek gula darah dan tekanan   equipped with blood sugar and blood
    darah sehingga karyawan dapat memantau       pressure monitors so employees can monitor
    kondisi kesehatan secara mandiri.            their health independently.




                                                                                               PT Bussan Auto Finance




                                                                                              253
Page 254
                             FIT FOR GROWTH

                             Perseroan memahami bahwa kesehatan fisik dan keseimbangan emosional karyawan berperan penting dalam menjaga kinerja
                             dan keberlanjutan operasional. Untuk itu, Perseroan terus melanjutkan inisiatif Fit for Growth, sebuah program kesehatan
                             terpadu yang berfokus pada peningkatan kondisi fisik serta penguatan ketahanan emosional karyawan. Melalui program ini,
                             Perseroan berupaya menciptakan lingkungan kerja yang lebih sehat, suportif, dan memfasilitasi terciptanya budaya kerja yang
                             positif dan produktif. Selain meningkatkan kesehatan fisik, program ini juga menunjang kesehatan emosional karyawan dan
                             menumbuhkan budaya saling mendukung dan peduli dalam aspek fisik maupun emosional. Kegiatan Fit for Growth di tahun
                             2025 memiliki 4 (empat) kegiatan utama yaitu:




                                       Pojok Kayuh                                                     Pojok Sehat
                                       PADDLE CORNER                                                   HEALTH CORNER

                             Mengajak seluruh karyawan untuk aktif bergerak                 Mengajak seluruh karyawan untuk memberikan
                             melalui jalan kaki/ lari/bersepeda.                            perhatian kepada kesehatan fisik melalui edukasi
                                                                                            berupa seminar/webinar dan penggunaan alat-
                             Encourages all employees to be active through                  alat tes kesehatan (glukometer dan tensimeter)
                             walking, running, and cycling.                                 yang telah tersedia di setiap kantor Perseroan.

                                                                                            Encourages all employees to pay attention
                                                                                            to their physical health through educational

                                       408                                                  seminars/webinars and the use of health testing
                                                                                            equipment (glucometers and blood pressure
                                       Peserta Seminar                                      monitors) available at every Company’s office.
                                       Seminar Participants




                                       1,476                                                           312
                                                                                                       Peserta Seminar
                                       Jumlah Pelari                                                   Seminar Participants
                                       Runners




                                                                                                       4
2025 Sustainability Report




                                       115                                                             Jumlah Jam Pelatihan
                                       Jumlah Pesepeda                                                 Training Hours
                                       Cyclists




                                       100,297                                                         794
                                                                                                       Karyawan Kantor Pusat Mini MCU
|




                                       Akumulasi Jarak Tempuh Pelari                                   Employees at the Mini MCU Head Office
                                       Accumulated Runner Distance
Laporan Keberlanjutan 2025




                                                                                            Topik Pelatihan / Training Topics

                                       28,966                                               • Kenali GP2SP, program khusus untuk
                                                                                              perempuan!
                                       Akumulasi Jarak Tempuh Pesepeda                        Get to Know GP2SP, a special program for
                                       Accumulated Cyclist Distance                           women!
                                                                                            • Webinar Pojok Sehat: Pencegahan cedera kerja
                                                                                              dengan ergonomi yang tepat
                                                                                              Health Corner Webinar: Preventing work injury
                                                                                              with proper ergonomics



   254
Page 255
The Company understands that physical health and emotional well-being of employees play a critical role in maintaining
operational performance and sustainability. Therefore, the Company maintains Fit for Growth initiative, an integrated wellness
program focused on improving the physical condition and strengthening the emotional resilience of employees. Through this
program, the Company strives to create healthier, more supportive work environment and facilitate positive and productive
work culture. In addition to improve physical health, this program also supports emotional well-being of employees and fosters
a culture of mutual support and care, both physically and emotionally. Fit for Growth program in 2025 have four main activities,
as follows:




           Pojok Curhat                                                      Pojok Finansial
           CONFESSING CORNER                                                 FINANCIAL CORNER

Mengajak seluruh karyawan untuk                                   Mengajak seluruh karyawan untuk meningkatkan
memperhatikan kesehatan mental karyawan,                          literasi dan kesadaran finansial melalui berbagai
rekan kerja dan keluarga melalui berbagai                         program edukasi keuangan, seperti pengelolaan
program edukasi webinar dan pendampingan                          keuangan, perencanaan keuangan pribadi,
psikologis oleh profesional psikolog untuk                        pengelolaan utang yang sehat, serta pemahaman
beberapa karyawan yang membutuhkan.                               dasar investasi, guna mendukung kesejahteraan
                                                                  finansial karyawan.
Program ini menjadi bagian dari upaya Perseroan
untuk memperkuat dukungan terhadap kesehatan                      Encourages all employees to improve their
mental karyawan, yang semakin diakui sebagai                      financial literacy and awareness through various
faktor penting dalam menjaga kesejahteraan dan                    financial education programs, such as financial
produktivitas kerja.                                              management, personal financial planning,
                                                                  healthy debt management, and understanding
Encourages all employees to concern mental                        basic investment skills, to support employee
health of the employees, coworkers, and families                  financial well-being.
through various educational webinar programs
and psychological support by professional
psychologists for employees in need.

This program is part of the Company’s efforts to                             950
strengthen support for employee mental health,                               Peserta Seminar
which is increasingly recognized as a crucial factor                         Seminar Participants
in maintaining well-being and work productivity.



                                                                             4
           42                                                                Jumlah Jam Pelatihan
           Peserta Konseling                                                 Training Hours
           Counselling Participants


                                                                  Topik Pelatihan / Training Topics

           2                                                      • Lunch & Learn: Sehat Finansial, good money
                                                                    habit.
                                                                                                                                    PT Bussan Auto Finance




           Jumlah Jam Konseling
                                                                    Lunch & Learn: Financial Health, good money
           Counselling Hours                                        habit.
                                                                  • Webinar Pojok Finansial: Cerdas finansial di era
                                                                    digital.
                                                                    Financial Corner Webinar: Financial intelligence
Sesi Konseling / Counselling Sessions                               in the digital era.
• Ceritakan masalahmu tanpa ragu.
  Tell us your problems without hestitation.
• Punya beban pikiran yang mengganggu?
  Have trouble?


                                                                                                                                   255
Page 256
                             Program Fit for Growth berkontribusi pada peningkatan      Fit for Growth program contributes to improve overall
                             kesejahteraan karyawan secara menyeluruh, yang             employee well-being, as reflected in increased employee
                             tercermin dari meningkatnya employee engagement            engagement and increased employee awareness of the
                             serta meningkatnya kesadaran karyawan terhadap             importance of maintaining physical and mental health
                             pentingnya menjaga kesehatan fisik, mental, dan            and financial balance. Various educational activities
                             keseimbangan finansial. Berbagai kegiatan edukasi          and active employee participation in the program also
                             dan partisipasi aktif karyawan dalam program ini           encourage increased financial literacy and strengthen
                             juga mendorong peningkatan literasi keuangan serta         a healthier and more supportive work culture.
                             memperkuat budaya kerja yang lebih sehat dan
                             suportif.




                             Indeks Keterlibatan                    Indeks Karyawan dengan                 Skor Faktor Pendorong
                             Engagement index                       Keterikatan Tinggi                     Keterlibatan
                                                                    Highly engaged employee index          Engagement drivers score


                             87           0.8
                                                                    84%                 1%
                                                                                                           89            0.3




                                      Praktik Keamanan [GRI 410-1]                               Safety Practice [GRI 410-1]

                             Untuk menjaga keselamatan dan keamanan                     To maintain safe and secure work environment, the
                             lingkungan kerja, Perseroan menempatkan petugas            Company assigns security officers at head office and
                             keamanan di kantor pusat maupun kantor jaringan.           network offices. These officers play a crucial role
                             Kehadiran petugas keamanan ini berperan penting            in ensuring that operations run in order and safety
                             dalam memastikan operasional berjalan tertib,              manners, as well as free from potential disruptions that
                             aman, dan bebas dari potensi gangguan yang dapat           could threaten the employees and company’s assets.
                             membahayakan karyawan maupun aset perusahaan.
2025 Sustainability Report




                             Dalam menjalankan tugasnya, petugas keamanan               In carrying out their duties, security officers are
                             dibekali pemahaman mengenai prinsip-prinsip dasar          equipped with an understanding of basic human
                             Hak Asasi Manusia (HAM) agar dapat menjalankan             rights principles to ensure they carry out their roles
                             peran secara profesional dan menghargai hak setiap         professionally and respect individual rights. Through
                             individu. Melalui langkah ini, Perseroan berupaya          this initiative, the Company strives to build a security
                             membangun budaya keamanan yang tidak hanya                 culture that focuses not only on physical protection but
                             fokus pada perlindungan fisik, tetapi juga berlandaskan    also on ethics and respect for the rights of employees
                             etika dan penghormatan terhadap hak-hak karyawan           and others within the work environment. This approach
                             serta pihak lain di sekitar lingkungan kerja. Pendekatan   is expected to create a safe, inclusive, and respectful
                             ini diharapkan dapat menciptakan suasana kerja yang        work environment.
|




                             aman, inklusif, dan penuh rasa saling menghargai.
Laporan Keberlanjutan 2025




                                                25
                                                                              Pelatihan P3K (Pertolongan Pertama Pada Kecelakaan)
                                                                              First Aid Training (P3K)

                                                Petugas Keamanan
                                                diberikan Pelatihan           Pelatihan Binsik Samapta (Pembinaan Fisik/Bimbingan Fisik)
                                                di Kantor Pusat               Physical Training (Physical Guidance)
                                                Security Officers
                                                Participated in Training
                                                at Head Office                Pelatihan Metode PAS APAR
   256                                                                        Fire Extinguisher PAS Method Training
Page 257
SAFETY RIDING
SAFETY RIDING [GRI 403-1] [GRI 403-2] [GRI 403-4] [GRI 403-7] [GRI 403-8] [IFRS S1. 44.(a)(v)]



Keselamatan Berkendara (Safety Riding) bukan                   Safety Riding is beyond compliance with regulations,
sekadar kepatuhan aturan, melainkan fondasi penting            which becomes critical foundation of the Company’s
dari budaya Keselamatan dan Kesehatan Kerja (K3) di            Occupational Safety and Health (OHS) culture.
Perseroan.

Mengingat sebagian besar aktivitas operasional                 Considering that most of the Company’s operational
Perseroan melibatkan mobilitas karyawan di                     activities involve employee mobility, riding accidents
lapangan, risiko kecelakaan berkendara menjadi                 risk becomes an operational risk that requires
salah satu risiko operasional yang perlu dikelola              ongoing management. This risk is not only related to
secara berkelanjutan. Risiko ini tidak hanya berkaitan         employee safety but also has the potential to affect
dengan keselamatan karyawan, tetapi juga berpotensi            work productivity, healthcare costs, and continuity of
memengaruhi produktivitas kerja, biaya kesehatan,              the company’s operations. Therefore, the Company
                                                                                                                         PT Bussan Auto Finance




serta kelangsungan operasional perusahaan. Oleh                integrates safety riding management into our
karena itu, Perseroan mengintegrasikan pengelolaan             occupational safety management system.
keselamatan berkendara ke dalam sistem manajemen
keselamatan kerja.




                                                                                                                        257
Page 258
                             Komitmen ini diwujudkan secara nyata sejak Agustus    This commitment was realized in August 2024 through
                             2024 dengan pembentukan Komite Safety Riding.         the establishment of the Safety Riding Committee.
                             Tujuan utamanya adalah meningkatkan kesadaran,        Main objective of the committee is to raise awareness,
                             memberikan edukasi, dan mengadakan pelatihan          provide education, and conduct safety riding training
                             berkendara yang aman bagi seluruh pengendara,         for all riders, including employees, communities, and
                             termasuk karyawan, komunitas, dan masyarakat          public in general.
                             umum.



                             Tugas dan Tanggung Jawab Komite Safety Riding
                             DUTIES AND RESPONSIBILITIES OF SAFETY RIDING COMMITTEE


                                                    Merumuskan dan memperbarui visi,         Formulate and update safety riding
                                                    strategi dan pelaksanaan program dari    program vision, strategy, and
                                                    keselamatan berkendara.                  implementation.



                               1
                                                    Menetapkan prinsip-prinsip yang          Stipulate principles that regulate the
                                                    mengatur ketentuan perusahaan            company’s provisions in safety riding
                                                    dalam implementasi program               program implementation, which will
                                                    keselamatan berkendara, yang akan        guide the management in decision-
                                                    menjadi panduan bagi manajemen           making.

                               2
                                                    dalam mengambil keputusan.


                                                    Mengawasi perkembangan dan               Oversee development and
                                                    pelaksanaan sistem dan prosedur          implementation of systems and
                                                    untuk memastikan pemenuhan               procedures to ensure the fulfilment of
                                                    dari tujuan dan sasaran program          the safety riding program’s goals and
                                                    keselamatan berkendara.                  objectives.

                               3
                                                    Memastikan kepatuhan dengan prinsip      Ensure compliance with Good Corporate
                                                    Tata Kelola Perusahaan yang Baik         Governance principles in all road safety
2025 Sustainability Report




                                                    pada semua program keselamatan           programs.
                                                    berkendara.


                               4
                                                    Mengawasi program perusahaan             Oversee the Company’s programs
                                                    yang berhubungan dengan program          related to safety riding and ensure
                                                    keselamatan berkendara dan               they are integrated and consistently
                                                    memastikan program tersebut              implemented throughout the
|




                                                    terintegrasi dan diterapkan secara       organization.
Laporan Keberlanjutan 2025




                               5
                                                    konsisten di seluruh organisasi.


                                                    Melakukan peninjauan program             Perform review on safety riding program
                                                    keselamatan berkendara setidaknya        at least once a year.
                                                    satu kali dalam satu tahun.



                               6
   258
Page 259
Komite Safety Riding secara berkala memantau                         Safety Riding Committee periodically monitors the
pelaksanaan program serta perkembangan indikator                     program implementation and development of safety
keselamatan berkendara dan menyampaikan hasil                        riding indicators and submits the evaluation results
evaluasinya kepada Direksi sebagai bagian dari                       to the Board of Directors as part of management’s
pengawasan manajemen terhadap risiko keselamatan                     supervision on workplace safety risks.
kerja.

Program Safety Riding di Perseroan tegak di atas tiga                The Company’s Safety Riding Program is built upon
pilar strategis utama. Kerangka kerja ini berfungsi                  three main strategic pillars. This framework serves as
sebagai panduan wajib yang harus dilaksanakan                        a mandatory guideline that shall be implemented by
oleh seluruh karyawan, sekaligus menjadi landasan                    all employees, while also applied as a foundation for
bagi Perseroan dalam memperluas peran aktifnya                       the Company to expand active role in providing safety
memberikan edukasi berkendara yang aman kepada                       riding education to the society and public.
komunitas dan masyarakat umum.




                                                             ZERO Fatality




           Establishing consistent safety riding behavior by governing, promoting, implementing and monitoring the measures
                            to minimize frequency of incidents and to migate identified safety riding hazards.




     Human
                                    Awareness                                Training                    Implementation

                                 The program should                  The program should                   Measurement on
                                  increase employee                    equip employee                    Behavior change in
     Vehicle                         awareness on                     with safety riding                     employee
                                   their safety riding                   Knowledge
                                        behavior


     Environment




                                                         Control & Monitoring


                                                              Reporting




Di samping itu, Perseroan juga terus berupaya untuk                  In addition, the Company continuously strives to
meningkatkan kesadaran akan pentingnya keamanan                      raise awareness on the importance of safety riding
dalam berkendara dengan menanamkan komitmen                          by internalizing safety riding commitment to all
safety riding untuk seluruh karyawan saat bertugas,                  employees while working, as follows:
sebagai berikut:
                                                                                                                                   PT Bussan Auto Finance




       1                      2                          3                     4                    5                         6
                                                                                                                                  259
Page 260
                             1. Mengutamakan keselamatan berkendara dengan               1. Prioritizing safety riding by complying with traffic
                                mematuhi aturan lalu lintas                                 regulations.
                             2. Melakukan pengecekan kondisi kendaraan yang              2. Checking condition of the vehicle to be used
                                akan digunakan (rem, bensin, klakson, lampu,                (brakes, fuel, horn, lights, mirrors, and tires).
                                spion, dan ban)
                             3. Memakai alat pelindung diri selama berkendara            3. Wearing personal protective equipment while
                                (helm SNI, jaket, sarung tangan, celana panjang,            riding (SNI helmet, jacket, gloves, trousers, and
                                dan sepatu)                                                 shoes).
                             4. Menjaga jarak aman berkendara                            4. Maintaining safety riding distance.
                             5. Menjaga kecepatan aman (maksimal 50 km/jam)              5. Maintaining safety speed (maximum 50 km/h).
                             6. Menjaga tubuh dan kendaraan agar selalu prima            6. Maintaining physical and vehicle fitness.

                             Setiap bulannya, Laporan Safety Riding yang disertai        Every month, Safety Riding Report, equipped by
                             dengan analisanya telah disampaikan dalam rapat             analysis, is presented at Board of Directors meetings
                             Direksi dan rapat bersama Dewan Komisaris & Direksi         and Board of Commissioners and Board of Directors
                             sebagai bahan evaluasi dan pemantauan, sehingga             as evaluation and monitoring material, thereby
                             upaya mitigasi dan pencegahan yang tepat dapat              appropriate mitigation and prevention efforts can be
                             dilakukan.                                                  implemented.

                             Selama tahun 2025, Perseroan menjalankan berbagai           In 2025, the Company implemented various
                             inisiatif baik di kantor pusat maupun di kantor jaringan,   initiatives both at head office and network offices,
                             sebagai berikut: [GRI 403-5]                                as follows: [GRI 403-5]


                             E-Learning Keselamatan Berkendara untuk seluruh karyawan
                             Safety Riding E-Learning for all employees

                             a. E-Learning Safety Riding untuk karyawan baru (Company Induction Program)
                                Safety Riding E-Learning for New Employees (Company Induction Program)




                                                           100%
                                                           Karyawan
                                                           Employees


                             b. E-Learning Mandatory Defensive Riding untuk seluruh karyawan
2025 Sustainability Report




                                Mandatory Defensive Riding E-Learning for All Employees




                                                           100%                          1
                                                           Karyawan                      Rata-rata Jam Pengerjaan per Karyawan
                                                           Employees                     Average Work Hours per Employee
|
Laporan Keberlanjutan 2025




   260
Page 261
Safety Riding Ambassador dan Safety Riding Coordinator
Safety Riding Ambassador and Safety Riding Coordinator

Kegiatan Safety Riding Ambassador dan Safety Riding   Safety Riding Ambassador and Safety Riding
Coordinator masih terus berlanjut sejak tahun 2020    Coordinator activities have been since 2020, in
dan bekerja sama dengan Komite Safety Riding dan      collaboration with the Safety Riding Committee and
P2K3 dalam memberikan kampanye dan melaksanakan       P2K3 to promote and implement a safety riding culture
penerapan budaya safety riding di lingkungan BAF.     within BAF.




                  231                                                    1,822
                  Karyawan sebagai                                       Karyawan sebagai
                  Safety Riding                                          Safety Riding
                  Ambassador                                             Coordinator
                  Employees as Safety                                    Employees as Safety
                  Riding Ambassadors                                     Riding Coordinators




Kampanye Keselamatan Berkendara
Safety Riding Campaign

BAF melakukan kampanye melalui berbagai jalur,        BAF conducts campaigns through various channels,
seperti:                                              such as:
a. Safety Riding video pada WhatsApp Group P2K3,      a. Safety Riding videos on the P2K3, Safety Riding
   Safety Riding Ambassador, dan Safety Riding            Ambassador, and Safety Riding Coordinator
   Coordinator, serta Safety Riding Digital Flyer         WhatsApp Groups, as well as regular Safety Riding
   secara rutin kepada seluruh karyawan BAF melalui       Digital Flyers to all BAF employees via the Official
   Official WhatsApp “Kabar BAF”                          WhatsApp Group “Kabar BAF”
b. Materi Safety Riding Talk                          b. Safety Riding Talk Material
c. Safety Riding Quiz                                 c. Safety Riding Quiz




Bulan Keselamatan Berkendara
Safety Riding Month

Untuk menumbuhkan kesadaran dalam berkendara,         To raise awareness of driving, the Company
selama bulan Maret 2025, Perseroan melaksanakan       implemented a Safety Riding Month program
program Safety Riding Month. Beberapa kegiatannya     throughout March 2025. Some of the activities
antara lain Safety Mindset Talkshow, Safety Gear      included a Safety Mindset Talkshow, Safety Gear
Photo Competition, Safety Riding Weekly Quiz, dan     Photo Competition, Safety Riding Weekly Quiz, and the
Pojok #SiapSelamat.                                   #SiapSelamat Corner.




                  458                                                    143
                                                                                                                  PT Bussan Auto Finance




                  Peserta Safety                                         Peserta Safety Gear
                  Mindset Talkshow                                       Photo Competition
                  Safety Mindset                                         Safety Gear Photo
                  Talkshow Participants                                  Competition Participants




                                                                                                                 261
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                                                2,306                                                    66
                                                Peserta Safety                                           Grup Safety Riding
                                                Riding Weekly Quiz                                       Safety Riding Group
                                                Safety Riding Weekly
                                                Quiz Participants

                                                                                                         16                  50
                                                                                                         grup di             grup di
                                                                                                         kantor pusat        kantor jaringan
                                                                                                         groups at           groups at
                                                                                                         head office         network office




                             Safety Riding Dialogue
                             Safety Riding Dialogue

                             Setiap hari Senin, Rabu, dan Jumat, pukul 08.30-09.00    Every Monday, Wednesday, and Friday, from 8:30-9:00
                             pagi, Perseroan menerapkan budaya aktivitas pagi di      a.m., the Company holds morning activity culture on
                             setiap lantai kantor pusat dan kantor jaringan. Salah    every floor of the head office and network offices. One
                             satu kegiatan yang dilakukan adalah sharing session      of the activities is a sharing session on Safety Riding
                             mengenai Safety Riding di hari Senin. Selain itu,        every Mondays. Additionally,the employees can share
                             karyawan dapat berbagi pengalaman melalui kegiatan       experiences through “Hiyari-Hatto” or “Near Accidents”
                             “Hiyari-Hatto” atau “Nyaris Terjadi Kecelakaan” dengan   activity, which covers various topics to promote safety
                             berbagai topik sebagai safety riding awareness.          riding awareness.




                                                         52
                                                         Kali Safety Riding Dialogue Dilakukan
                                                         Safety Riding Dialogues
2025 Sustainability Report




                             Berbagai program edukasi, kampanye, dan penguatan        Various educational programs, campaigns, and
                             budaya keselamatan yang dilakukan secara konsisten       consistent strengthening of safety culture have
                             tersebut berkontribusi dalam menjaga stabilitas          contributed to maintain stable riding accident rates in
                             tingkat kecelakaan berkendara dalam beberapa             recent years and support the Company’s safety targets
                             tahun terakhir serta mendukung tercapainya target        achievement.
                             keselamatan Perseroan.
|
Laporan Keberlanjutan 2025




   262
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         Tingkat Kecelakaan                                       Occupational
         Kerja [GRI 403-9] [IDX S-06]                             Accident Rate [GRI 403-9] [IDX S-06]
Keselamatan kerja karyawan merupakan fokus              Employee safety is the Company’s primary and
perhatian utama dan berkelanjutan bagi Perseroan.       ongoing focus. The Board of Directors consistently
Direksi Perseroan secara konsisten menginternalisasi    internalizes prudent culture, incorporating safety riding
budaya kehati-hatian, menyelipkan pesan safety riding   messages into every speech. However, the Company
pada setiap kesempatan penyampaian sambutan.            realizes various external factors that may contribute
Meskipun Perseroan menyadari adanya berbagai            to riding accidents rate, the Company continuously
faktor eksternal yang dapat berkontribusi pada angka    strengthens awareness among every employee with
kecelakaan di jalan raya, Perseroan terus memperkuat    core philosophy: “The safety and health of us and
kesadaran setiap pegawai dengan filosofi inti:          our families is our first and most important priority.
“Keselamatan dan Kesehatan kita dan keluarga adalah     Remember, My Safety for My Family.”
hal yang utama dan terpenting. Ingat, My Safety for
my Family”.

Pada tahun 2025, jumlah kecelakaan saat berkendara      In 2025, total recorded riding accidents in the Company
yang tercatat di lingkungan Perseroan mencapai 64       reached 64 accidents, a slight increase compared to 63
kejadian, sedikit meningkat dibandingkan tahun 2024     in 2024, yet still lower than 76 in 2023. Compared to
yang tercatat 63 kejadian, namun masih lebih rendah     the total employees, the accident ratio in 2025 stood at
dibandingkan tahun 2023 sebanyak 76 kejadian. Jika      0.7%, relatively stable compared to the previous year
dibandingkan dengan total jumlah karyawan, rasio        (2024: 0.7%) and showing improvement compared to
kecelakaan pada tahun 2025 tercatat sebesar 0,7%,       0.8% in 2023.
relatif stabil dibandingkan tahun sebelumnya (2024:
                                                                                                                     PT Bussan Auto Finance




0,7%) dan menunjukkan perbaikan dibandingkan
tahun 2023 yang tercatat sebesar 0,8%.

Berdasarkan tingkat keparahan, sebagian besar           Based on severity, majority of the accidents in 2025
kecelakaan pada tahun 2025 tergolong ringan             were classified as minor (56.3%), followed by serious
(56,3%), diikuti oleh kecelakaan serius (28,1%),        (28.1%), moderate (12.5%), and non-injury (3.1%).
sedang (12,5%), dan tidak cedera (3,1%). Tidak          There were no serious or fatality incidents during the
terdapat kejadian dengan kategori parah maupun          reporting period (2025: 0 fatality; 2024: 3; 2023: 0).
fatalitas selama periode pelaporan (2025: 0 kasus
fatalitas; 2024: 3 kasus; 2023: 0 kasus)
                                                                                                                    263
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                             Data tersebut menunjukkan bahwa meskipun jumlah                     This data indicates that despite a relatively stable
                             kejadian kecelakaan relatif stabil, Perseroan berhasil              number of accidents, the Company successfully
                             mempertahankan capaian tanpa fatalitas pada                         maintained zero-fatality rate in the reporting year, in
                             tahun pelaporan, sejalan dengan target keselamatan                  line with the Company’s Zero Fatalities safety target
                             Perseroan yaitu Zero Fatality serta upaya berkelanjutan             and our ongoing efforts to reduce annual riding
                             untuk menurunkan tingkat kecelakaan berkendara                      accidents year after year. This achievement reflects
                             dari tahun ke tahun. Pencapaian ini mencerminkan                    effectiveness of the safety management system
                             efektivitas   implementasi        sistem   manajemen                implementation and the consistent application of risk
                             keselamatan serta konsistensi penerapan upaya                       prevention efforts at the workplace.
                             pencegahan risiko di lingkungan kerja.

                             Sebagai bagian dari strategi pengelolaan risiko                     As part of safety risk management strategy, the
                             keselamatan,       Perseroan  secara berkelanjutan                  Company continuously implements various programs
                             melaksanakan berbagai program peningkatan                           to increase safety riding awareness and competency,
                             kesadaran dan kompetensi keselamatan berkendara,                    including the Safety Riding program, which includes
                             termasuk program Safety Riding, yang mencakup                       safety education, safe riding behaviour campaigns,
                             edukasi keselamatan, kampanye perilaku berkendara                   and strengthening a safety culture throughout the
                             aman, serta penguatan budaya keselamatan di seluruh                 organization. [IFRS S1. 51.(b)]
                             organisasi. [IFRS S1. 51.(b)]

                             Data kecelakaan kerja yang disajikan dalam bagian                   The work accident data presented in this section
                             ini mencakup kejadian kecelakaan berkendara yang                    includes vehicle accidents experienced by the
                             dialami karyawan Perseroan selama menjalankan                       Company’s employees while performing work activities
                             aktivitas kerja di seluruh kantor pusat maupun kantor               at all head offices and network offices throughout the
                             jaringan sepanjang tahun pelaporan.                                 reporting year.



                                                      KETERANGAN                                       2025                    2024                   2023
                                                      DESCRIPTION
                                 Jumlah Kecelakaan
                                                                                                                  64                     63                     76
                                 Total Accidents
                                 Tingkat Kecelakaan terhadap Total Karyawan
                                                                                                              0.7%                    0.7%                   0.8%
                                 Accident Rate to Total Employees
                                 Jumlah Fatalitas
                                                                                                                   0                      3                      0
                                 Total Fatality
2025 Sustainability Report




                             Persentase berdasarkan Tipe Kecelakaan Tahun 2025
                             PERCENTAGE BY TYPE OF ACCIDENT IN 2025

                             Tidak Cedera           Ringan                 Sedang                Serius                  Parah                   Meninggal
                             No Injury              Minor                  Moderate              Heavy                   Severe                  Fatality

                             3.1%                   56.3% 12.5% 28.1% 0%                                                                         0%
|




                             Keterangan tipe kecelakaan:                                         Accident type information:
                             •   Tidak cedera: Kecelakaan yang tidak memerlukan perawatan dan    •   No injury: Accidents that do not require treatment and return to
Laporan Keberlanjutan 2025




                                 masuk bekerja                                                       work
                             •   Ringan: Kecelakaan yang memerlukan rawat jalan dan absen 1      •   Minor: Accidents that require outpatient care and 1 day of
                                 hari                                                                absence
                             •   Sedang: Kecelakaan yang memerlukan rawat jalan/rawat inap       •   Moderate: Accidents that require outpatient care/hospitalization
                                 dan absen 1-2 hari                                                  and 1-2 days of absence
                             •   Serius: Kecelakaan yang memerlukan rawat inap dan absen lebih   •   Heavy: Accidents that require hospitalization and more than 2
                                 dari 2 hari                                                         days of absence
                             •   Parah: Kecelakaan yang memerlukan rawat inap dan mengancam      •   Severe: Accidents that require hospitalization and are life-
                                                                                                     threatening
                             •     Meninggal: Kecelakaan yang menyebabkan kematian               •   Fatality: Accidents that result in death




   264
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PT Bussan Auto Finance




                         265
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      Laporan Keberlanjutan 2025   |   2025 Sustainability Report




266
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MEMBERDAYAKAN
MASYARAKAT
EMPOWERING THE SOCIETY




Kontribusi kepada masyarakat diwujudkan
melalui program berkelanjutan, yang
dirancang untuk memberikan dampak
nyata dan nilai jangka panjang bagi
pemangku kepentingan.


Contributions to the society are realized
                                             PT.Bussan Auto Finance




through sustainable programs, which are
designed to deliver tangible impact and
long-term values to stakeholders.




                                            267
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                             PENGEMBANGAN
                             SOSIAL KEMASYARAKATAN
                             SOCIAL AND COMMUNITY DEVELOPMENT [GRI 413-2] [SEOJK F.23] [SEOJK F.25] [POJK 6.c.3]
2025 Sustainability Report




                             Perseroan menyadari bahwa keberhasilan usaha tidak      The Company realizes that business success is
                             terlepas dari dukungan masyarakat di sekitar wilayah    inseparable from support from the society lives in
                             operasional. Oleh karena itu, aktivitas operasional     our operational areas. Therefore, the Company’s
                             Perseroan, terutama di kantor jaringan yang tersebar    operational activities, particularly at vast distributed
                             luas secara langsung berinteraksi dengan komunitas      network offices, are directly interacted with local
                             lokal. Interaksi ini dapat menimbulkan dampak positif   communities. This interaction may create positive
|




                             berupa peningkatan aktivitas ekonomi, penciptaan        impacts in form of increased economic activity, job
                             lapangan kerja, serta peningkatan literasi keuangan     creation, and improved financial literacy. However,
Laporan Keberlanjutan 2025




                             masyarakat. Namun, Perseroan juga memahami              the Company also understands the potential for
                             adanya potensi dampak negatif, seperti peningkatan      negative impacts, such as increased vehicle traffic and
                             lalu lintas kendaraan dan risiko lingkungan akibat      environmental risks from our operational activities.
                             aktivitas operasional.

                             Sebagai bentuk tanggung jawab untuk mengelola           As a means of responsibility to manage these impacts,
                             dampak tersebut, Perseroan menerapkan pendekatan        the Company implements a long-term approach through
                             jangka panjang melalui program Tanggung Jawab           a targeted and sustainable Social and Environmental
                             Sosial dan Lingkungan (TJSL) yang terarah dan           Responsibility (TJSL) program. Primary focus of the
                             berkesinambungan. Fokus utama upaya sosial              Company’s social efforts is to strengthen the quality
                             Perseroan adalah penguatan kualitas hidup               of life of the society while enhance local economic
                             masyarakat dan peningkatan pemberdayaan ekonomi         empowerment, particularly in the Company’s network
   268
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lokal, khususnya di wilayah sekitar kantor jaringan     offices surrounding area. The CSR implementation is
Perseroan. Pelaksanaan TJSL dikoordinasikan oleh        coordinated by the Social Responsibility Committee,
Komite Tanggung Jawab Sosial yang bertanggung           which is responsible for designing strategies, directing
jawab merancang strategi, mengarahkan implementasi      program implementation, and monitoring impact on
program, serta memantau dampaknya terhadap              stakeholders.
pemangku kepentingan.

Setiap program dirancang dengan mekanisme               Every program is designed with a mechanism to assess
penilaian kebutuhan masyarakat dan pemantauan           the needs of society and monitoring results to ensure
hasil agar pelaksanaannya tepat sasaran serta           targeted implementation and sustainable benefits. The
menghasilkan manfaat yang berkelanjutan. Perseroan      Company also ensures local community involvement in
juga memastikan keterlibatan masyarakat lokal dalam     each initiative to strengthen ownership and program
setiap inisiatif sebagai upaya memperkuat rasa          sustainability. The Company’s social development
kepemilikan dan keberlanjutan program. Program-         programs include:
program pengembangan sosial kemasyarakatan
Perseroan meliputi:
• Pemberdayaan ekonomi komunitas lokal dan              •   Economic empowerment of local communities and
    dukungan usaha mikro.                                   support for micro-enterprises.
• Penguatan literasi dan inklusi keuangan agar          •   Strengthening financial literacy and inclusion to
    masyarakat dapat mengakses pembiayaan secara            ensure healthy access to financing.
    sehat.
• Program kesehatan masyarakat, khususnya               •   Public health programs, particularly awareness
    awarenesss.                                             programs.
• Program pendidikan dan kesejahteraan anak             •   Children’s education and welfare programs as an
    sebagai investasi masa depan bangsa.                    investment in the nation’s future.
• Kolaborasi dengan sekolah, lembaga sosial, dan        •   Collaboration with schools, social institutions, and
    pemangku kepentingan lokal untuk memperluas             local stakeholders to expand their impact.
    dampak manfaat.

Seluruh inisiatif Perseroan diselaraskan dengan visi    All of the Company’s initiatives have been aligned
keberlanjutan, kebutuhan komunitas, serta kontribusi    with the Company’s sustainability vision, needs of
terhadap Tujuan Pembangunan Berkelanjutan (SDGs),       the society, and contributions to the Sustainable
terutama SDG 3: Kehidupan Sehat dan Sejahtera dengan    Development Goals (SDGs), particularly SDG 3: Good
meningkatkan akses masyarakat terhadap kegiatan         Health and Well-Being by increasing community access
edukasi kesehatan dan dukungan kesejahteraan, serta     to health education and welfare support activities,
SDG 4: Pendidikan Berkualitas melalui perluasan akses   and SDG 4: Quality Education by expanding access
pendidikan yang inklusif dan peningkatan kualitas       to inclusive education and improving the quality of
pembelajaran bagi anak dan generasi muda.               learning for children and the youth.


                  Total Biaya Kegiatan TJSL
                  Total CSR Activities Budget


                  Rp4.4
                                                        2025                          4.4
                                                        2024                          2.0

                  Miliar | Billion                      2023                          2.1




Peningkatan realisasi biaya kegiatan TJSL pada tahun    The increase in CSR activity budget realization in
2025 dibandingkan tahun sebelumnya terutama             2025 compared to the previous year was primarily
disebabkan oleh perluasan cakupan program serta         due to the expansion of program coverage and the
                                                                                                                    PT Bussan Auto Finance




penguatan kualitas intervensi pada bidang kesehatan     strengthening of the quality of interventions in health
dan pendidikan. Perseroan meningkatkan intensitas       and education sectors. The Company is increasing
program yang bersifat berkelanjutan (long-term          intensity of sustainable programs (long-term impact),
impact), termasuk perluasan penerima manfaat,           including expanding beneficiaries, collaborating with
kolaborasi dengan mitra lokal, serta pengembangan       local partners, and developing more structured and
program yang lebih terstruktur dan terukur. Kenaikan    measurable programs. This increase also reflects the
ini juga mencerminkan komitmen Perseroan untuk          Company’s commitment to making a more significant
memberikan kontribusi yang lebih signifikan terhadap    contribution to achieving SDGs 3 and 4, in line with its
pencapaian SDG 3 dan SDG 4, sejalan dengan strategi     sustainability strategy and evolving community needs.
keberlanjutan dan kebutuhan komunitas yang terus
berkembang.
                                                                                                                   269
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                                      BAF PEKA (Program Edukasi                               BAF PEKA (Your Financial
                                      Keuangan Anda) [GRI 203-2] [GRI 413-1]                  Education Program) [GRI 203-2] [GRI
                                      [GRI 413-2] [POJK 6.c.3.a]                              413-1] [GRI 413-2] [POJK 6.c.3.a]


                             Sebagai perusahaan pembiayaan yang berinteraksi         As a finance company that interacts directly with the
                             langsung dengan masyarakat, Perseroan menyadari         community, the Company recognizes its responsibility
                             tanggung jawabnya untuk berkontribusi dalam             to contribute to improving financial literacy and
                             peningkatan literasi dan inklusi keuangan. Melalui      inclusion. Through the BAF PEKA (Your Financial
                             inisiatif BAF PEKA (Program Edukasi Keuangan Anda),     Education Program) initiative, the Company provides
                             Perseroan menyelenggarakan edukasi keuangan di          financial education in various regions of Indonesia,
                             berbagai wilayah Indonesia dengan materi yang           using relevant and applicable materials, such as
                             relevan dan aplikatif, seperti perencanaan keuangan     financial planning for families and MSMEs, as well as
                             keluarga dan UMKM, serta pemahaman mengenai             understanding financing and insurance. This program
                             pembiayaan dan asuransi. Program ini bertujuan          aims to increase public understanding, confidence, and
                             untuk meningkatkan pemahaman, keyakinan, dan            skills in selecting financial products and services that
                             keterampilan masyarakat dalam memilih produk dan        meet their needs, understanding their benefits and
                             layanan keuangan yang sesuai dengan kebutuhan,          risks, and understanding their rights and obligations as
                             memahami manfaat dan risikonya, serta mengetahui        financial services consumers, enabling them to make
                             hak dan kewajiban sebagai konsumen jasa keuangan,       more responsible financial decisions.
                             sehingga dapat mengambil keputusan finansial secara
                             lebih bertanggung jawab.

                             Pada tahun 2025, Perseroan memperluas cakupan           In 2025, the Company expanded the program’s scope
                             program dengan memprioritaskan segmen UMKM,             by prioritizing MSMEs, students, and communities with
                             pelajar, dan komunitas difabel sebagai kelompok         disabilities as strategic groups requiring economic
                             strategis yang memerlukan penguatan kapasitas           capacity building. The materials are contextually
                             ekonomi. Materi disusun secara kontekstual dan          structured and tailored to the characteristics of
                             disesuaikan dengan karakteristik peserta, termasuk      participants, including workers, women’s communities,
                             pekerja, komunitas perempuan, dan Tenaga Kerja          and Indonesian Migrant Workers (TKI), to ensure ease
                             Indonesia (TKI), agar lebih mudah dipahami dan          of understanding and a tangible impact on increasing
                             memberikan dampak nyata terhadap peningkatan            financial independence. Program implementation is
                             kemandirian      finansial.  Pelaksanaan    program     structured through collaboration with educational
                             dilakukan secara terstruktur melalui kolaborasi         institutions, local communities, and relevant
                             dengan lembaga pendidikan, komunitas lokal, dan         authorities. The Company also conducts regular
                             otoritas terkait. Perseroan juga melakukan evaluasi     evaluations to measure implementation effectiveness
                             berkala untuk mengukur efektivitas pelaksanaan serta    and identify potential positive impacts and potential
                             mengidentifikasi potensi dampak positif maupun          social risks, to ensure the program’s continued benefits
                             risiko sosial yang mungkin timbul, guna memastikan      to the community.
                             keberlanjutan manfaat program bagi masyarakat.
2025 Sustainability Report




                             Melalui BAF PEKA, Perseroan berkomitmen untuk           Through BAF PEKA, the Company is committed to
                             mendukung pemberdayaan ekonomi masyarakat,              supporting community economic empowerment,
                             mengurangi       risiko   penyalahgunaan      layanan   reducing the risk of financial service abuse, and
                             keuangan, serta berkontribusi pada pembangunan          contributing to inclusive social development. This
                             sosial yang inklusif. Program ini juga menjadi bagian   program also forms part of the Company’s support for
                             dari dukungan Perseroan terhadap pencapaian Tujuan      achieving the Sustainable Development Goals (SDGs),
                             Pembangunan Berkelanjutan (SDGs), khususnya SDG         particularly SDG 4 on Quality Education, by enhancing
                             4 tentang Pendidikan Berkualitas, melalui peningkatan   community capacity to manage financial stability
                             kapasitas masyarakat dalam mengelola stabilitas         sustainably.
|




                             finansial secara berkelanjutan.
Laporan Keberlanjutan 2025




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Sebaran Kegiatan Literasi Keuangan
FINANCIAL LITERACY ACTIVITY COVERAGE




                          Wilayah Cakupan
                          Coverage Area


                          77+                                       5,400+
                          Lokasi*                                   Peserta
                          Locations                                 Participants


*)     sejak 2014 – 2025 / since 2014 – 2025




     Pelajar       Ibu Rumah      Pelaku       Komunitas     Penyandang     Petani    Konsumen    Tenaga Keja   Masyarakat
     Students      Tangga         UMKM         Communities   Disabilitas    Farmers   BAF         Indonesia     Public
                   Housewives     MSMEs                      People with              BAF         Indonesian
                                                             Disabilities             Consumers   Migrant
                                                                                                  Workers




Mitra Literasi Keuangan
FINANCIAL LITERACY PARTNERS
                                                                                                                              PT Bussan Auto Finance




                                                                                                                             271
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                             Pekanbaru

                             Pada 14 Mei 2025, Perseroan mengawali program edukasi dan literasi
                             keuangan BAF PEKA tahun 2025 di Kota Pekanbaru sebagai wujud
                             komitmen dalam memperkuat kapasitas finansial pelaku usaha. Kegiatan
                             ini diikuti oleh 96 pelaku UMKM dan diselenggarakan melalui kolaborasi
                             strategis dengan Asuransi Tugu Pratama Indonesia.

                             On May 14, 2025, the Company launched BAF PEKA 2025 financial
                             education and literacy program in Pekanbaru, demonstrating our
                             commitment to strengthen financial capacity of business owners.
                             This activity was attended by 96 MSMEs and held through a strategic
                             collaboration with Asuransi Tugu Pratama Indonesia.



                             Lampung

                             Melanjutkan komitmen tersebut, pada 19 Juni 2025, Perseroan
                             menyelenggarakan kegiatan BAF PEKA di Hotel Horison Lampung. Program
                             ini dihadiri oleh 86 peserta yang terdiri dari pelaku UMKM dan TKI, serta
                             didukung oleh kerja sama dengan Asuransi Bintang guna mendorong
                             pemahaman pengelolaan keuangan yang inklusif dan berkelanjutan.

                             Advancing such commitment, the Company held BAF PEKA event at
                             Horison Hotel in Lampung on June 19, 2025. The program was attended
                             by 86 participants, including MSMEs and Indonesian migrant workers,
                             and was supported by a partnership with Bintang Insurance to promote
                             understanding of inclusive and sustainable financial management.


                             Gorontalo

                             Pada 08 Juli 2025, Perseroan kembali menghadirkan kegiatan edukasi
                             keuangan BAF PEKA yang bertempat di Hotel Aston Gorontalo. Sebanyak
                             97 pelaku UMKM berpartisipasi aktif dalam kegiatan ini yang terselenggara
                             atas sinergi dengan Asuransi Staco Mandiri.

                             On July 8, 2025, the Company again presented BAF PEKA financial
                             education event at Aston Hotel in Gorontalo. Ninety-seven MSMEs actively
2025 Sustainability Report




                             participated in this event, which was organized in collaboration with
                             Asuransi Staco Mandiri.



                             Bengkulu

                             Sebagai bagian dari perluasan jangkauan program, pada 06 Agustus
                             2025, Perseroan melaksanakan BAF PEKA di Hotel Santika Bengkulu.
                             Kegiatan ini diikuti oleh 130 pelaku UMKM dengan dukungan kolaboratif
|




                             dari Asuransi Lippo General Insurance guna mendorong pemahaman
Laporan Keberlanjutan 2025




                             pengelolaan keuangan yang inklusif dan berkelanjutan.

                             As part of the initiative to expand the program’s coverage, the Company
                             held BAF PEKA at Hotel Santika Bengkulu on August 6, 2025. The event was
                             attended by 130 MSMEs, with collaborative support from Lippo General
                             Insurance, to promote an understanding of inclusive and sustainable
                             financial management.




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                                    Kupang

                                    Pada 21 Oktober 2025, Perseroan menyelenggarakan kegiatan BAF PEKA
                                    di Hotel Aston Kupang. Program ini dihadiri oleh 85 pelaku UMKM dan
                                    dilaksanakan bersama Asuransi Sinarmas, sebagai upaya berkelanjutan
                                    untuk mendorong pengelolaan keuangan yang lebih bijak dan
                                    bertanggung jawab.

                                    On October 21, 2025, the Company held BAF PEKA event at Aston Kupang
                                    Hotel. The program was attended by 85 MSMEs and implemented in
                                    collaboration with Sinarmas Insurance as a continuous effort to encourage
                                    wiser and more responsible financial management.



                                    Makassar

                                    Perseroan kembali melaksanakan kegiatan edukasi dan literasi keuangan
                                    BAF PEKA pada 19 November 2025 di Hotel MaxOne Makassar. Sebanyak
                                    56 pelaku UMKM turut serta dalam kegiatan ini yang diselenggarakan
                                    melalui kerja sama dengan Asuransi Reliance.

                                    The Company held another BAF PEKA financial education and literacy
                                    program on November 19, 2025, at MaxOne Hotel in Makassar. The event
                                    attended by fifty-six MSMEs, which was organized in collaboration with
                                    Reliance Insurance.



                                    Pontianak

                                    Menutup rangkaian kegiatan tahun 2025, pada 07 Desember 2025,
                                    Perseroan menyelenggarakan BAF PEKA di GOR Paralympic Pontianak
                                    dengan cakupan yang lebih inklusif. Kegiatan ini diikuti oleh 690 peserta
                                    penyandang disabilitas, bekerja sama dengan Asuransi Umum Mega
                                    sebagai wujud nyata komitmen Perseroan dalam mendorong literasi
                                    keuangan yang setara bagi seluruh lapisan masyarakat.

                                    To conclude 2025 activities, the Company held BAF PEKA at Pontianak
                                    Paralympic Sports Hall on December 7, 2025, with a more inclusive
                                    approach. In collaboration with Asuransi Umum Mega, this event
                                    attracted 690 participants with disabilities, demonstrating the Company’s
                                    commitment to promoting equal financial literacy for all levels of society.



         Dukungan UMKM                                           MSME Support

Perseroan menyadari bahwa UMKM memiliki                The Company realizes that MSMEs play a strategic role
peran strategis dalam perekonomian nasional dan        in the national economy and constitute a significant
menjadi bagian signifikan dari basis konsumen          portion of our customer base. With 12.5% of its
Perseroan. Dengan 12,5% konsumen Perseroan             customers are from the MSME segment, the Company
berasal dari segmen UMKM, Perseroan berkomitmen        is committed to provide inclusive and responsible
                                                                                                                   PT Bussan Auto Finance




untuk menyediakan akses pembiayaan yang                access to financing to help them develop their business
inklusif dan bertanggung jawab guna membantu           capacity in sustainable manner.
mereka mengembangkan kapasitas usaha secara
berkelanjutan.

Selain menawarkan solusi pembiayaan yang sesuai        In addition to offering financing solutions tailored to
dengan karakter usaha, Perseroan saat ini sedang       their business characteristics, the Company is currently
mengembangkan skema pendampingan yang                  developing a more comprehensive mentoring scheme
lebih komprehensif bagi pelaku UMKM, khususnya         for MSMEs, particularly its customers. This mentoring
konsumen Perseroan. Pendampingan tersebut meliputi     includes business management education, marketing
edukasi pengelolaan usaha, peningkatan keterampilan    skills development, and the prudent use of financing to
pemasaran, serta pemanfaatan pembiayaan yang           strengthen their business performance.                     273
bijaksana untuk memperkuat kinerja bisnis mereka.
Page 274
                                      Agen Xtra BAF                                             Xtra BAF Agents

                             Perseroan terus memperluas akses masyarakat               The Company strives to continuously expand public
                             terhadap layanan pembiayaan yang aman, terjangkau,        access to safe, affordable, and tailored financing
                             dan sesuai kebutuhan melalui Agen Xtra BAF, yaitu         services through BAF Xtra Agents, sales partners who
                             mitra penjualan yang membantu memperkenalkan              help introduce and market BAF Dana Syariah products
                             serta memasarkan produk BAF Dana Syariah kepada           to potential customers in various regions. These agents’
                             calon konsumen di berbagai daerah. Peran agen ini         role becomes a significant driver of business growth,
                             menjadi salah satu pendorong pertumbuhan bisnis           through referrals to the public to obtain appropriate
                             yang signifikan, melalui aktivitas referensi masyarakat   and responsible financing facilities.
                             untuk memperoleh fasilitas pembiayaan yang tepat
                             dan bertanggung jawab.

                             Program ini tidak hanya memperkuat jaringan               This program not only strengthens the Company’s
                             pemasaran Perseroan, tetapi juga membuka peluang          marketing network but also creates opportunities to
                             peningkatan kesejahteraan bagi peserta yang               improve the well-being of participants who join as
                             bergabung sebagai agen mandiri.                           independent agents.




                              Pekerja             Ibu Rumah          Mahasiswa         Karyawan            Tokoh              Lainnya
                              Lepas               Tangga             & pelajar         Employees           Masyarakat         Others
                              Freelancers         Housewives         College                               Community
                                                                     students                              Leader



                             Pada tahun 2025, Perseroan melakukan penyesuaian          In 2025, the Company adjusted BAF Xtra Agent
                             strategi pengelolaan Agen Xtra BAF dengan berfokus        management strategy by focusing on improving quality
                             pada peningkatan kualitas dan produktivitas agen          and productivity of the agents who actively contribute
                             yang telah aktif berkontribusi terhadap penjualan.        to sales. This approach was implemented to ensure
                             Pendekatan ini dilakukan untuk memastikan                 effectiveness and sustainability of contributions, and
                             efektivitas, keberlanjutan kontribusi, serta penguatan    to strengthen partnership governance. The recruitment
2025 Sustainability Report




                             tata kelola kemitraan, sehingga proses rekrutmen tidak    process is no longer massive, but rather more selective
                             lagi dilakukan secara masif, melainkan lebih selektif     and performance-based.
                             dan berbasis kinerja.

                             Agen yang berhasil melakukan penjualan akan               Agents who successfully generate sales will receive
                             memperoleh komisi sebagai bentuk apresiasi dan            commissions as an appreciation and incentive to
                             insentif  peningkatan      produktivitas.    Perseroan    increase productivity. The Company provides a simple
                             menyediakan proses pendaftaran yang mudah dan             registration process accessible to anyone through
                             dapat diakses oleh siapa pun melalui situs resmi          the Company’s official website at https://xtra.baf.
                             Perseroan di https://xtra.baf.id/register atau melalui    id/register or through BAF representatives in their
|




                             perwakilan BAF di wilayah masing-masing.                  respective regions.
Laporan Keberlanjutan 2025




                             Dengan memastikan kemitraan yang transparan,              By ensuring a transparent, accessible, and economically
                             mudah diakses, dan berorientasi pada manfaat              beneficial partnership for the agents, the Company
                             ekonomi bagi para agen, Perseroan turut berkontribusi     contributes to expand employment opportunities
                             pada perluasan kesempatan kerja dan pemberdayaan          and empowering the society, in line with BAF’s
                             ekonomi masyarakat, sejalan dengan prinsip                sustainability principles.
                             keberlanjutan yang dijalankan BAF.




   274
Page 275
Jumlah Agen                          Jumlah Agen                     Jumlah Insentif Agen
Xtra BAF                             Xtra BAF Aktif                  Xtra BAF
Total Xtra BAF                       Total Active                    Total Xtra BAF
Agents                               Xtra BAF Agents                 Agents Incentives


63,162                               4,111                           Rp   66.7
Orang                                Orang                           Miliar
Person                               Person                          Billion

2025               63,162            2025                4,111       2025                 66.7
2024               60,208            2024                1,182       2024                 83.0
2023               53,189            2023                1,606       2023                 76.6




Komposisi Agen Xtra BAF berdasarkan Jenis Kelamin
XTRA BAF AGENTS COMPOSITION BY GENDER


33.3%                                                                                     66.7%
Perempuan                                                                                          Laki-laki
Female                                                                                                Male




Komposisi Agen Xtra BAF berdasarkan Profesi
XTRA BAF AGENTS COMPOSITION BY PROFESSION




 Pekerja            Ibu Rumah            Mahasiswa       Karyawan    Tokoh               Lainnya
 Lepas              Tangga               & pelajar       Employees   Masyarakat          Others
 Freelancers        Housewives           College                     Community
                                         students                    Leader


 22.1%              10.1%                1.2%            40.4%       3.0%                22.2%
                                                                                                                 PT Bussan Auto Finance




                 22.1%           10.1%   1.2%               40.4%              3.0%       22.2%
2025
                 22.6%           10.5% 1.2%                  40.3%             3.1%       22.2%
2024
                 21.0%                           45.3%                           25.1%            5.9% 1.3%
2023
                                                                                                         1.4%


                                                                                                                275
Page 276
                             Komposisi Agen Xtra BAF berdasarkan Wilayah
                             XTRA BAF AGENTS COMPOSITION BY AREA

                                                              Kalimantan
                                          Sumatera              12.1%
                                           20.9%                                             Sulawesi
                                                                                              5.3%              Maluku & Papua
                                                                                                                      6.3%



                                                              Jawa
                                                             47.0%
                                                                              Bali, NTT & NTB
                                                                                  8.3%




                             KETERANGAN                         2025 (%)        2024 (%)        2023 (%)                     DESCRIPTION
                             Sumatera                                 20.9            20.7               4.2                      Sumatera
                             Kalimantan                               12.1            11.4              11.1                    Kalimantan
                             Jawa                                     47.0            47.8              48.8                              Java
                             Sulawesi                                   5.3            5.0               3.4                       Sulawesi
                             Bali. NTT & NTB                            8.3            8.6               9.5               Bali. NTT & NTB
                             Maluku & Papua                             6.3            6.5              23.0               Maluku & Papua



                                                           Agency Management System (AMS)

                                 Sebagai bentuk transformasi digital dalam            As part of digital transformation in marketing
                                 pengelolaan jaringan pemasaran, Perseroan            network management, the Company has
                                 memiliki Agency Management System (AMS)              implemented an Agency Management System
                                 untuk mendukung efektivitas dan produktivitas        (AMS) to support effectiveness and productivity
2025 Sustainability Report




                                 Agen Xtra BAF secara terintegrasi. Platform ini      of its Xtra BAF Agents in an integrated manner.
                                 berfungsi sebagai pusat koordinasi kinerja agen,     This platform serves as a central coordination
                                 mulai dari pencarian prospek, pemantauan             centre for agent performance, from prospecting
                                 pengajuan pembiayaan, hingga pengukuran              and monitoring financing applications up to
                                 capaian penjualan secara real-time. AMS              measuring sales performance in real-time. AMS
                                 didesain dengan fitur digital on-boarding,           is designed with digital onboarding features,
                                 laporan otomatis, dan dashboard analitik yang        automated reporting, and an analytical
                                 memberikan visibilitas menyeluruh terhadap           dashboard that provides comprehensive visibility
                                 aktivitas   pemasaran. Dengan           demikian,    into marketing activities. This allows for faster
                                 pengambilan keputusan dapat dilakukan lebih          and more accurate decision-making across all
|




                                 cepat dan akurat di seluruh lini operasional.        operational lines.
Laporan Keberlanjutan 2025




                                 Melalui AMS, Perseroan memastikan konsistensi        Through AMS, the Company ensures consistent
                                 layanan kepada konsumen, sekaligus memberikan        service to the customers while providing ongoing
                                 dukungan berkelanjutan kepada para agen. Sistem      support to its agents. The system also features
                                 ini juga dilengkapi modul pelatihan berbasis         technology-based training modules and a
                                 teknologi dan mekanisme reward yang terukur          measurable reward mechanism to encourage
                                 untuk mendorong peningkatan kompetensi dan           improvement competency and professionalism,
                                 profesionalisme, sehingga seluruh jaringan Agen      enabling all of Xtra BAF Agent network to
                                 Xtra BAF dapat memberikan nilai tambah yang          provide optimal added value to the community
                                 optimal bagi masyarakat serta pertumbuhan            and sustainable business growth.
                                 bisnis yang berkelanjutan.

   276
Page 277
DUKUNGAN PENDIDIKAN
UNTUK GENERASI MUDA
EDUCATIONAL SUPPORT FOR THE YOUTH [POJK 6.c.3.c] [IDX S-12]



Perseroan memandang pendidikan sebagai fondasi             The Company views education as a crucial foundation
penting dalam menciptakan sumber daya manusia              for developing superior and competitive human
yang unggul dan berdaya saing. Generasi muda               resources. The younger generation is key to Indonesia’s
menjadi kunci keberlanjutan pembangunan ekonomi            sustainable economic and social development,
dan sosial Indonesia, sehingga peningkatan kualitas        therefore, improving the quality and access to
dan akses pendidikan bagi mereka merupakan                 education for them is a strategic investment for their
investasi strategis bagi masa depan.                       future.

Sejalan dengan komitmen tersebut, Perseroan                In line with this commitment, the Company implements
menjalankan berbagai program sosial yang menyasar          various social programs targeting children in various
anak-anak di berbagai wilayah, guna membuka                regions to provide broader learning opportunities and
kesempatan belajar yang lebih luas dan mendukung           support them in achieving their full potential.
mereka dalam mencapai potensi terbaiknya.


         BAF Caring for Children                                     BAF Caring for Children

Perseroan memiliki perhatian besar terhadap                The Company places great emphasis on fulfilling
pemenuhan hak dasar anak, khususnya dalam                  children’s basic rights, particularly in education and
aspek pendidikan dan kesejahteraan. Komitmen ini           welfare. This commitment is realized through the
diwujudkan melalui program BAF Caring for Children         BAF Caring for Children program, designed to provide
yang dirancang untuk memberikan kesempatan lebih           greater opportunities for Indonesian children to obtain
luas bagi anak-anak Indonesia dalam memperoleh             proper education and adequate healthcare support.
pendidikan yang layak serta dukungan kesehatan
yang memadai.

Perseroan menyadari masih adanya ketimpangan               The Company recognizes the persistent disparity in
akses pendidikan dan layanan kesehatan di beberapa         access to educational and healthcare services in some
wilayah, terutama di daerah terpencil yang memiliki        regions, particularly in remote areas with limited
keterbatasan fasilitas dan infrastruktur. Melalui          facilities and infrastructure. Through this initiative,
inisiatif ini, Perseroan berupaya memastikan anak-         the Company strives to ensure that children from
anak dari keluarga kurang mampu, anak jalanan, anak        underprivileged families, homeless children, children
penyandang disabilitas, hingga anak dengan kondisi         with disabilities, and children with certain health
kesehatan tertentu memperoleh peluang yang sama            conditions have equal opportunities to grow and
untuk tumbuh dan berkembang dengan baik.                   develop optimally.

Melalui BAF Caring for Children, Perseroan berkontribusi   Through BAF Caring for Children, the Company
dalam meningkatkan kualitas hidup generasi                 contributes to improving the quality of life for young
muda usia 1-15 tahun, sehingga mereka dapat                people aged 1-15, enabling them to maximize their
mengoptimalkan potensi diri serta mempersiapkan            potential and prepare for a brighter future. This support
masa depan yang lebih cerah. Dukungan ini menjadi          is part of the Company’s contribution to maintaining
bagian dari kontribusi Perseroan dalam menjaga             social sustainability and strengthening the nation’s
keberlanjutan sosial dan memperkuat fondasi bangsa         foundations through a healthier, more empowered,
                                                                                                                        PT Bussan Auto Finance




melalui generasi penerus yang lebih sehat, berdaya,        and more confident future generation.
dan percaya diri.




                                                                                                                       277
Page 278
                             Program Utama BAF Caring for Children
                             BAF’S MAIN PROGRAM: CARING FOR CHILDREN




                              1                                   2                                     3
                               Beasiswa Pendidikan                Fasilitas Sekolah                    Kesejahteraan Anak
                               Education Scholarships             School Facilities                    Child Welfare




                             1
                                             Beasiswa Pendidikan                            Education Scholarships
                                             Perseroan menyediakan dukungan biaya           The Company provides educational support
                                             pendidikan bagi anak-anak dari keluarga        for children from employee families to ensure
                                             karyawan, guna memastikan keberlanjutan        the continuity of their learning process
                                             proses belajar mereka tanpa terkendala         without financial constraints. This program
                                             kondisi finansial. Program ini menjadi wujud   demonstrates the Company’s commitment
                                             kepedulian Perseroan dalam membantu            to helping create equitable learning
                                             menciptakan kesempatan belajar yang            opportunities.
                                             merata.




                             2
                                             Fasilitas Sekolah                              School Facilities
                                             Perseroan turut mendukung suasana belajar      The Company supports a more appropriate
                                             yang lebih layak dan inspiratif melalui        and inspiring learning environment by
                                             perbaikan sarana pendidikan, termasuk          improving educational facilities, including
                                             renovasi ruang kelas, perpustakaan, dan        renovating classrooms and libraries, and
                                             penyediaan perangkat pembelajaran. Upaya       providing learning materials. These efforts
                                             ini bertujuan menciptakan lingkungan           aim to create a safe, comfortable school
                                             sekolah yang aman, nyaman, dan menunjang       environment that supports the development
                                             perkembangan kemampuan siswa. [GRI 203-1]      of students’ abilities. [GRI 203-1]




                             3
                                             Kesejahteraan Anak                             Child Welfare
                                             Di luar aspek pendidikan, program ini juga     Beyond education, this program also includes
                                             mencakup kegiatan peningkatan kesehatan        activities to improve children’s health,
2025 Sustainability Report




                                             anak, mulai dari sosialisasi gaya hidup        ranging from promoting healthy lifestyles,
                                             sehat, pemberian dukungan nutrisi, hingga      providing nutritional support, and providing
                                             bantuan kebutuhan dasar bagi anak-anak         basic needs assistance for vulnerable
                                             yang berada dalam kondisi rentan. Hal          children. This is done to ensure their physical
                                             ini dilakukan agar mereka dapat tumbuh         and emotional well-being.
                                             dengan baik secara fisik dan emosional.
|
Laporan Keberlanjutan 2025




   278
Page 279
         BAF United for Care                                         BAF United for Care

Perseroan menjalankan program BAF United for Care          The Company runs BAF United for Care program as a
sebagai bentuk keterlibatan langsung karyawan dalam        means direct employee involvement in social activities
kegiatan sosial yang memberikan dampak positif             that positively impact children in various regions. First
bagi anak-anak di berbagai daerah. Setelah pertama         launched in 2023, the program has been implemented
kali digelar pada tahun 2023, program ini kembali          at 28 of the Company’s operational locations across
dilaksanakan di 28 lokasi operasional Perseroan di         Indonesia, involving the active participation of
seluruh Indonesia, dan melibatkan partisipasi aktif        employees from both the head office and network
karyawan dari kantor pusat maupun kantor jaringan.         offices.

Melalui kegiatan ini, karyawan telah berinteraksi          Through this activity, the employees have interacted
langsung dengan lebih dari 1.000 anak penerima             directly with more than 1,000 beneficiary children,
manfaat, sekaligus memberikan dukungan sosial yang         while providing social support that includes educational
meliputi aktivitas edukatif, permainan interaktif, serta   activities, interactive games, and assistance tailored
pemberian bantuan sesuai kebutuhan mereka. Program         to their needs. This program not only strengthens
ini tidak hanya memperkuat kontribusi Perseroan            the Company’s contribution to improving the quality
dalam peningkatan kualitas hidup anak-anak, tetapi         of life for children but also fosters social awareness,
juga menumbuhkan rasa kepedulian sosial, empati,           empathy, and a spirit of sharing among the Company’s
dan semangat berbagi di antara karyawan Perseroan.         employees.



Inisiatif BAF United for Care
BAF UNITED FOR CARE INITIATIVE


                                       Easy & Healthy Cooking for Kids

                                       Kegiatan ini turut melibatkan karyawan Perseroan memasak makanan
                                       yang bergizi dan bernutrisi untuk anak. Selama proses memasak, proses
                                       pembuatan makanannya direkam melalui video yang kemudian diunggah
                                       ke sosial media (Instagram).

                                       This activity involved Company employees cooking nutritious meals for
                                       children. The cooking process was recorded on video and then uploaded to
                                       social media (Instagram).



                                       420                                     >400
                                       Video diunggah                          Karyawan berpartisipasi
                                       Uploaded videos                         Employees participated




                                       Healthy Food Festival

                                       Kegiatan ini turut melibatkan karyawan Perseroan yang melakukan
                                       penjualan berupa makanan bergizi dan bernutrisi. Kemudian, hasil dari
                                       penjualannya akan didonasikan kepada anak-anak yang membutuhkan.
                                                                                                                        PT Bussan Auto Finance




                                       This activity also involves the Company’s employees selling nutritious food.
                                       The proceeds from these sales will then be donated to children in need.



                                       Rp   12.6                               >80
                                       Hasil penjualan didonasikan             Karyawan berpartisipasi
                                       Proceeds donated                        Employees participated



                                                                                                                       279
Page 280
                             Jumlah Kota                        Jumlah Penerima                           Jumlah Donasi
                             Total City                         Manfaat                                   Total Donations
                                                                Total Beneficiaries


                             28                                 ±1,049                                    Rp      294
                             Kota                               Orang                                     Juta
                             Cities                             Person                                    Million

                             2025                28             2025                  ±1,049              2025                   294
                             2024                27             2024                  ±1,006              2024                   330
                             2023                26             2023                  ±1,177              2023                   335




                                                             2025                              2024                         2023

                                                      Bahan pangan dan                Pakaian dan mainan anak       Makanan dan minuman
                                                      makanan bergizi                 Children Apparel and Toys     bergizi, laptop, sepeda,
                                                      Grocery and nutritious food                                   pakaian, dan perlengkapan
                                                                                                                    belajar
                                                                                                                    Nutritious food and drinks,
                             Jenis Donasi                                                                           laptops, bicycles, clothes,
                             Type of Donations                                                                      and study supplies
2025 Sustainability Report
|
Laporan Keberlanjutan 2025




   280
Page 281
         BAF Berbagi                                              BAF Berbagi

Perseroan juga menjalankan program sosial BAF           The Company also held BAF Berbagi social program,
Berbagi, yang secara konsisten dilaksanakan pada dua    which is consistently implemented at two times each
momen setiap tahun, yaitu selama bulan Ramadan          year: during Ramadan and towards the end of the
dan menjelang akhir tahun. Melalui program ini,         year. Through this program, the Company donated to
Perseroan berbagi bantuan kepada masyarakat yang        communities in need around our operational areas.
membutuhkan di sekitar wilayah operasional. Inisiatif   This initiative not only demonstrates the Company’s
ini tidak hanya menjadi bentuk kepedulian sosial        social responsibility but also strengthens a culture of
Perseroan, tetapi juga memperkuat budaya berbagi        sharing and empathy in the workplace by involving
dan empati di lingkungan kerja dengan melibatkan        employees in the aid distribution process. Thus, BAF
karyawan dalam proses penyaluran bantuan. Dengan        Berbagi is one of the Company’s efforts to make a real
demikian, BAF Berbagi menjadi salah satu upaya          contribution to society and expand the benefits of the
Perseroan dalam memberikan kontribusi nyata bagi        company’s presence among the society.
masyarakat dan memperluas manfaat kehadiran
perusahaan di tengah komunitas.




>19,000                 *
                                     >30        *


Anak penerima manfaat                Lokasi pelaksanaan                     *)   Jumlah dari tahun 2019-2025
Beneficiaries kids                   Implementation locations                    Total from 2019-2025




BAF Berbagi – Ramadan                                   BAF Sharing – Ramadan

Setiap bulan Ramadan, Perseroan menyelenggarakan        Every Ramadan, the Company holds BAF Sharing –
program BAF Berbagi – Ramadan sebagai wujud             Ramadan program as a form of concern for those
kepedulian terhadap masyarakat yang membutuhkan.        in need. This initiative is designed to bring joy and
Inisiatif ini dirancang untuk menghadirkan              support to children from elementary to junior high
kebahagiaan serta dukungan bagi anak-anak dengan        school under the auspices of orphanages and social
jenjang Pendidikan Sekolah Dasar (SD) hingga Sekolah    foundations, as well as homeless children.
Menengah Pertama (SMP) di bawah naungan panti
asuhan dan yayasan sosial, serta anak jalanan.

Bantuan yang diberikan mencakup paket kebutuhan         The assistance provided includes basic necessities
pokok dan perlengkapan Hari Raya, sehingga mereka       and holiday supplies, so they can celebrate Eid al-
dapat menyambut Idul Fitri dengan lebih layak dan       Fitr with dignity and joy. In addition to the donation
penuh sukacita. Selain penyerahan donasi, kegiatan      distribution, a fast-breaking event is also held to foster
buka puasa bersama juga diselenggarakan untuk           camaraderie between the Company’s employees and
menciptakan kebersamaan antara karyawan Perseroan       the beneficiaries.
dan para penerima manfaat.
                                                                                                                      PT Bussan Auto Finance




                                                                                                                     281
Page 282
                             Jumlah Kota                         Jumlah Penerima                               Jumlah Donasi
                             Total City                          Manfaat                                       Total Donations
                                                                 Total Beneficiaries


                             3                                   ±1,000                                        Rp   492
                             Kota                                Anak                                          Juta
                             Cities                              Children                                      Million

                             2025                 3              2025                  ±1,000                  2025                  492
                             2024                12              2024                  ±1,200                  2024                  259
                             2023                12              2023                   ±420                   2023                  294




                                                              2025                              2024                             2023

                                                      Bahan pangan pokok bergizi       Pakaian lebaran dan               Kebutuhan pokok seperti
                                                      (beras, telur, makanan           paket sembako                     makanan, minuman, serta
                                                      kemasan sehat, susu,             Eid clothes and basic             kebutuhan ibadah Hari
                                                      multivitamin, dan lainnya)       food packages                     Raya Idul Fitri
                                                      Nutritious foods (rice, eggs,                                      Basic needs such as food,
                             Jenis Donasi             healthy packaged foods,                                            drinks, and worship needs
                             Type of Donations        milk, multivitamins, etc.)                                         for Eid al-Fitr
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BAF Berbagi – Akhir Tahun                                   BAF Sharing – End of Year

Dalam rangka mengakhiri tahun dengan kepedulian             To end the year with care and warmth, the Company
dan kehangatan, Perseroan menyelenggarakan                  held BAF Sharing – End of Year program as part of its
program BAF Berbagi – Akhir Tahun sebagai bagian            ongoing social contribution. This program is designed
dari kontribusi sosial yang berkelanjutan. Program ini      to bring joy to children under the auspices of social
dirancang untuk menghadirkan kebahagiaan bagi               foundations, while also supporting their growth and
anak-anak yang berada di bawah naungan yayasan              development.
sosial, sekaligus memberikan dukungan terhadap
tumbuh kembang mereka.

Pada pelaksanaannya, anak-anak akan diberikan               During the program, children will receive end-of-year
bingkisan akhir tahun, mulai dari makanan pokok,            gifts, including staple foods, nutritious food and drinks,
makanan dan minuman bergizi, perlengkapan sekolah           school supplies, and educational games. This approach
hingga permainan edukatif. Pendekatan ini dilakukan         ensures that the support provided not only meets their
agar dukungan yang diberikan bukan hanya memenuhi           needs but also fosters self-confidence and happiness
kebutuhan, tetapi juga mendorong rasa percaya diri          as they welcome the new year.
dan kebahagiaan dalam menyambut tahun yang baru.

Program ini merepresentasikan komitmen Perseroan            This program represents the Company’s commitment
untuk terus memperluas manfaat bagi masyarakat,             to continuously expanding its benefits to the
sembari memperkuat budaya berbagi dan empati di             community while strengthening a culture of sharing
lingkungan perusahaan. Melalui kegiatan ini, Perseroan      and empathy within the company. Through this
berharap dapat memberikan inspirasi dan harapan             activity, the Company hopes to inspire and inspire new
baru bagi anak-anak sebagai generasi penerus bangsa.        hope for children, the nation’s future generation.




Jumlah Kota                           Jumlah Penerima                           Jumlah Donasi
Total City                            Manfaat                                   Total Donations
                                      Total Beneficiaries


9                                     ±1,000                                    Rp    315
Kota                                  Anak                                      Juta
Cities                                Children                                  Million

2025                   9              2025                  ±1,000              2025                   315
2024                   9              2024                   ±500               2024                   170
2023                   9              2023                   ±300               2023                   233




                                   2025                              2024                         2023
                                                                                                                          PT Bussan Auto Finance




                            Makanan pokok, bingkisan        Pakaian sekolah               Kebutuhan pokok seperti
                            hadiah berisikan makanan        dan mainan                    makanan, minuman,
                            dan minuman bergizi             School unfirom and toys       pakaian, sepatu, dan
                            Staple foods, gift packages                                   kebutuhan lainnya
                            containing nutritious food                                    menjelang akhir tahun
Jenis Donasi                and drinks                                                    Basic needs such as food,
Type of Donations                                                                         drinks, clothing, shoes and
                                                                                          other needs towards the
                                                                                          end of the year

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                             BAF Berbagi – Anniversary                               BAF Sharing – Anniversary

                             Dalam rangka memperingati hari jadi BAF ke-28,          To commemorate BAF’s 28th anniversary, the Company
                             Perseroan melaksanakan program BAF Berbagi –            held BAF Sharing – Anniversary program as a form
                             Anniversary sebagai bentuk rasa syukur sekaligus        of gratitude and commitment to continue providing
                             komitmen untuk terus memberikan manfaat bagi            benefits to the community. Through this social activity,
                             masyarakat. Melalui kegiatan sosial ini, Perseroan      the Company strengthens contribution to improve
                             memperkuat kontribusi pada peningkatan kualitas         quality of life of Indonesian children, especially those
                             hidup anak-anak Indonesia, khususnya mereka yang        in the care of foundations and orphanages.
                             berada dalam pengasuhan yayasan dan panti asuhan.

                             Kegiatan ini melibatkan partisipasi aktif karyawan,     This activity involves the active participation of
2025 Sustainability Report




                             mitra, dan konsumen yang turut serta berinteraksi dan   employees, partners, and consumers who interact and
                             berbagi keceriaan dengan anak-anak melalui aktivitas    share joy with the children through educational and
                             edukatif dan rekreatif. Dukungan yang diberikan         recreational activities. The support provided including:
                             mencakup:
|




                               1                                     2                                     3
Laporan Keberlanjutan 2025




                                Donasi Pendidikan                    Perlengkapan Belajar                 Kesejahteraan Anak
                                Education Donations                  Learning Supplies                    Child Welfare

                             Bantuan beasiswa untuk anak-          Bantuan alat-alat Pendidikan         Bantuan nutrisi kepada anak-
                             anak dari keluarga kurang mampu       seperti buku, seragam sekolah, dan   anak yang bekerja sama dengan
                             di berbagai wilayah Indonesia         perlengkapan belajar lainnya         lembaga sosial dan pihak terkait di
                             Scholarship assistance for children   Educational materials such as        berbagai wilayah
                             from underprivileged families in      books, school uniforms, and other    Nutritional assistance to children
                             various regions of Indonesia          learning supplies                    in collaboration with social
                                                                                                        institutions and related parties in
   284                                                                                                  various regions
Page 285
Jumlah Kota                        Jumlah Penerima                           Jumlah Donasi
Total City                         Manfaat                                   Total Donations
                                   Total Beneficiaries


28                                 ±1,049                                    Rp    294
Kota                               Anak                                      Juta
Cities                             Children                                  Million

2025                28             2025                  ±1,049              2025                  294
2024                27             2024                   ±976               2024                  330
2023                 6             2023                   ±657               2023                  200




                                2025                              2024                         2023

                         Program bersama dengan          Program bersama dengan        Pemberian donasi uang
                         BAF United for Care sebagai     BAF United for Care sebagai   tunai untuk 21 sekolah/
                         rangkaian acara ulang           rangkaian acara ulang         yayasan
                         tahun Perseroan                 tahun Perseroan               Cash donations to 21
                         Collaboration program           Collaboration program         schools/foundations
Jenis Donasi             with BAF United for Care        with BAF United for Care
Type of Donations        as part of the Company’s        as part of the Company’s
                         anniversary event               anniversary event




                                                                                                                  PT Bussan Auto Finance




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                                      Orang Tua Asuh                                          Foster Parents

                             Perseroan meyakini bahwa setiap anak berhak             The Company believes that every child has an equal
                             memperoleh akses pendidikan yang setara, terlepas       right and access to education, regardless of their
                             dari lokasi tempat tinggal maupun kondisi ekonomi       location or family’s economic situation. Through the
                             keluarganya. Melalui program Orang Tua Asuh, yang       Foster Parents program, which has been running since
                             telah dijalankan sejak 2020, Perseroan berupaya         2020, the Company strives to reduce the educational
                             memperkecil kesenjangan pendidikan dengan               gap by providing ongoing support to underprivileged
                             memberikan dukungan berkelanjutan bagi anak-anak        children in the rural area.
                             prasejahtera di daerah.

                             Program ini tidak hanya berfokus pada pemenuhan         This program focuses not only on meeting school fees
                             kebutuhan biaya sekolah, tetapi juga diarahkan untuk    but also on strengthening children’s motivation to
                             memperkuat motivasi belajar serta pengembangan          learn and developing their character as a foundation
                             karakter anak sebagai bekal menuju masa depan           for a brighter future. The Company collaborates with
                             yang lebih baik. Perseroan bekerja sama dengan          the National Foster Parents Movement (GNOTA),
                             Gerakan Nasional Orang Tua Asuh (GNOTA),                providing educational support that allows them to
                             sehingga memperoleh dukungan pendidikan yang            learn more comfortably, confidently, and have the
                             memungkinkan mereka belajar dengan lebih nyaman,        opportunity to achieve their dreams.
                             percaya diri, dan berkesempatan menggapai cita-cita.



                             Tujuan Program Orang Tua Asuh
                             GOALS OF THE FOSTER PARENT PROGRAM




                               1                                    2                                    3
                                Memberdayakan                       Mengurangi Ketimpangan               Kesejahteraan Anak
                                Generasi Muda                       Reducing Inequality                  Child Welfare
                                Empowering
                                the Young Generation




                             1
                                               Memberdayakan Generasi Muda                    Empowering the Young Generation
2025 Sustainability Report




                                               Memberikan kesempatan yang lebih               Providing greater opportunities for children
                                               luas bagi anak-anak untuk memperoleh           to receive a decent, quality education, so
                                               pendidikan yang layak dan berkualitas,         they can grow into confident, independent
                                               sehingga mereka dapat tumbuh menjadi           individuals who are ready to compete in the
                                               pribadi yang percaya diri, mandiri, dan siap   future.
                                               bersaing di masa depan.




                             2
                                               Mengurangi Ketimpangan                         Reducing Inequality
|




                                               Meringankan kendala finansial keluarga         Alleviating     financial  constraints    for
                                               prasejahtera agar pendidikan tidak menjadi     underprivileged families so that education is
Laporan Keberlanjutan 2025




                                               beban, melainkan jalan bagi peningkatan        not a burden, but rather a path to improving
                                               kualitas hidup.                                their quality of life.




                             3
                                               Meningkatkan Kesejahteraan Anak                Improving Child Welfare
                                               Tidak hanya fokus pada bantuan biaya           Focusing not only on school tuition
                                               sekolah, tetapi juga memastikan anak-anak      assistance, but also ensuring that children
                                               memperoleh pendampingan yang dapat             receive support that strengthens their
                                               menguatkan karakter, motivasi belajar, serta   character, motivation to learn, and their
                                               kesejahteraan fisik dan emosional mereka.      physical and emotional well-being.

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>5,200                *
                                      >800           *


Anak penerima manfaat                 Karyawan berpartisipasi                *)   Jumlah dari tahun 2020-2025
Beneficiaries kids                    Employees participated                      Total from 2020-2025




Program Orang Tua Asuh dijalankan melalui mekanisme      The Foster Parent Program is implemented through
yang terstruktur, dimulai dari partisipasi karyawan      a structured mechanism, starting with employee
sebagai orang tua asuh yang menyalurkan donasi           participation as foster parents who voluntarily
secara sukarela, yang kemudian dikelola oleh BAF         contribute donations. These are then managed by
bersama Gerakan Nasional Orang Tua Asuh (GNOTA)          BAF in collaboration with the National Foster Parent
dan disalurkan kepada sekolah serta anak penerima        Movement (GNOTA) and distributed to schools and
manfaat. Proses ini dilengkapi dengan mekanisme          beneficiary children. This process is complemented
monitoring dan evaluasi berkala untuk memastikan         by regular monitoring and evaluation mechanisms to
bantuan tepat sasaran, transparan, serta memberikan      ensure that assistance is targeted, transparent, and
dampak yang terukur.                                     has a measurable impact.

Alokasi donasi difokuskan pada kebutuhan prioritas,      Donation allocation is focused on priority needs, with
yaitu untuk biaya pendidikan, perlengkapan sekolah,      approximately for education costs, school supplies,
serta pembinaan karakter dan motivasi belajar.           and character development and learning motivation.
Program ini dilaksanakan di wilayah Maluku,              This program is implemented in the Maluku region,
khususnya pada kabupaten/kota dengan tantangan           particularly in districts/cities with challenges in access
akses pendidikan dan tingkat kesejahteraan yang          to education and relatively lower levels of welfare, as
relatif lebih rendah, sebagai bagian dari komitmen       part of the Company’s commitment to reaching areas
Perseroan dalam menjangkau daerah dengan                 with greater need for social intervention. In addition to
kebutuhan intervensi sosial yang lebih besar. Selain     supporting SDG 4 on Quality Education, this initiative
mendukung SDG 4 tentang Pendidikan Berkualitas,          also contributes to SDG 1 (No Poverty) by reducing
inisiatif ini juga berkontribusi terhadap SDG 1 (Tanpa   the economic burden on underprivileged families and
Kemiskinan) melalui pengurangan beban ekonomi            SDG 10 (Reduced Inequality) by expanding access to
keluarga prasejahtera serta SDG 10 (Berkurangnya         education for children in rural area who are in need.
Kesenjangan) dengan memperluas akses pendidikan
bagi anak-anak di wilayah yang membutuhkan.

                                                                                                                          PT Bussan Auto Finance




Jumlah Orang Tua Asuh                                    Jumlah Penerima Manfaat
Total Foster Parents                                     Total Beneficiaries



28                                                       ±1,049
               2025                  28                                                 2025                    ±1,049
               2024                  27                                                 2024                     ±976
               2023                   6                                                 2023                     ±657
Kota                                                     Anak
Cities                                                   Children



                                                                                                                         287
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                             Jumlah Sekolah Dasar               Lokasi Penerima                       Jumlah Donasi
                             Total Elementary School            Manfaat                               Total Donations
                                                                Beneficiaries Location


                             15                                 Maluku                                Rp     226
                             Sekolah                                                                  Juta
                             School                                                                   Million

                             2025                 15            2025     Maluku                       2025                  226
                             2024                 13            2024     Maluku                       2024                  170
                             2023                 12            2023     Maluku                       2023                  170




                                                              2025                        2024                          2023

                                                       Perlengkapan Pendidikan     Perlengkapan Pendidikan      Perlengkapan Pendidikan
                                                       Education equipment         Education equipment          Education equipment




                             Jenis Donasi
                             Type of Donations
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PT Bussan Auto Finance




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                                      BAF Lions Run                                              BAF Lions Run

                             Sebagai bentuk konsistensi dalam menciptakan dampak      As a consistent effort to create sustainable social
                             sosial yang berkelanjutan melalui kegiatan berbasis      impact through community-based activities, the
                             komunitas, Perseroan kembali menyelenggarakan BAF        Company held another BAF Lions Run 2025. This
                             Lions Run 2025. Ajang olahraga sekaligus kegiatan        sporting event and charity event was held as a hybrid,
                             amal ini dilaksanakan secara hybrid, yaitu virtual run   with a virtual run from July 23 to August 24, 2025, and
                             pada 23 Juli – 24 Agustus 2025 dan offline run pada      an offline run on October 5, 2025.
                             5 Oktober 2025.

                             Dengan mengusung tema “Run for Children”, BAF            With the theme “Run for Children,” the BAF Lions
                             Lions Run 2025 terus menunjukkan antusiasme publik       Run 2025 continued to demonstrate high public
                             yang tinggi, dibuktikan dengan partisipasi lebih dari    enthusiasm, evidenced by the participation of more
                             9.000 pelari dari berbagai wilayah di Indonesia dan      than 9,000 runners from various regions in Indonesia
                             mancanegara. Program ini tidak hanya mendorong           and abroad. This program not only encourages
                             gaya hidup aktif dan sehat, tetapi juga menjadi          an active and healthy lifestyle but also serves as a
                             sarana kontribusi sosial yang melibatkan masyarakat      means of social contribution that engages the wider
                             secara luas.                                             community.

                             Dana amal yang terhimpun melalui kegiatan ini            The charitable funds raised through this event were
                             disalurkan dalam bentuk donasi senilai Rp200 juta        distributed in the form of a donation of Rp200 million
                             untuk mendukung program Childhood Cancer yang            to support the Childhood Cancer program run by the
                             dijalankan oleh Yayasan Lions Indonesia (YLI) bekerja    Indonesian Lions Foundation (YLI) in collaboration
                             sama dengan Lions Club Indonesia.                        with Lions Club Indonesia.

                             Inisiatif ini sejalan dengan 5 Global Causes yang        This initiative aligns with the 5 Global Causes that are
                             menjadi fokus layanan Lions Clubs International          the focus of Lions Clubs International’s services and
                             dan mencerminkan komitmen Perseroan dalam                reflects the Company’s commitment to strengthening
                             memperkuat inklusi sosial, terutama bagi kelompok        social inclusion, especially for groups in need of greater
                             yang membutuhkan kesempatan lebih besar untuk            opportunities for development.
                             berkembang.
2025 Sustainability Report




                             >104,000                    *
                                                                   >28,000                  *


                             Penerima manfaat                      Orang berpartisipasi                   *)   Jumlah dari tahun 2019-2025
                             Beneficiaries                         People participated                         Total from 2019-2025
|




                             Tema                               2025                            2024                          2023
Laporan Keberlanjutan 2025




                             Themes




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Jumlah Pelari                                 Jumlah Penerima                                Jumlah Donasi
Total Runners                                 Manfaat                                        Total Donations
                                              Total Beneficiaries


±9,000                                                            *
                                                                                             200
Orang                                         Sekolah                                        Juta
Person                                        School                                         Million

2025                   ±9,000                 2025                                           2025                  200
2024                   ±4,500                 2024                     ±9,683                2024                  200
2023                   ±3,500                 2023                    ±18,290                2023                  200




                                           2025                                 2024                           2023

                                   Anak-anak pejuang kanker:           Insan berkemampuan               Anak-anak:
                                   Pembangunan rumah                   khusus: Pendampingan             Pembangunan food bank
                                   singgah ke-2 di Jakarta             pembekalan, dan                  Children:
                                   kepada anak-anak pejuang            peningkatan kemampuan            Food bank construction
                                   kanker selama masa                  menggunakan teknologi,
Jenis Donasi                       pengobatan                          serta pemberian
Type of Donations                  Children as cancer fighters:        kesempatan melalui
                                   Construction of the second          kegiatan bekerja paruh
                                   shelter in Jakarta for              waktu
                                   children of cancer fighters         Specially abled individuals:
                                   during their treatment              Assistance in providing
                                   period.                             supplies and improving the
                                                                       ability to use technology,
                                                                       as well as providing
                                                                       opportunities through part-
                                                                       time work activities.


*)   Penyaluran kepada penerima manfaat masih berlangsung hingga alokasi dana yang telah terkumpul habis.
     Disbursement to beneficiaries is still ongoing until the collected budget are fully disbursed.
                                                                                                                                  PT Bussan Auto Finance




                                                                                                                                 291
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      Laporan Keberlanjutan 2025   |   2025 Sustainability Report




292
Page 293
OPERASIONAL RAMAH
LINGKUNGAN
ENVIRONMENT-FRIENDLY OPERATIONS




Upaya operasional terus diarahkan
menjadi lebih efisien dan bertanggung
jawab, melalui penguatan proses dan
pemanfaatan teknologi yang mendukung
keberlanjutan.


Operational efforts are continuously
                                              PT.Bussan Auto Finance




directed towards greater efficiency and
responsibility, by strengthening processes
and adapting technology that support
sustainability.



                                             293
Page 294
                             MEMBANGUN BUDAYA
                             KEBERLANJUTAN
                             BUILDING A CULTURE OF SUSTAINABILITY [SEOJK F.1] [POJK 6.a]
2025 Sustainability Report




                             Perseroan berkomitmen untuk mengelola kegiatan          The Company is committed to manage operations in an
                             operasional secara bertanggung jawab terhadap           environmentally responsible manner by implementing
                             lingkungan dengan menerapkan praktik-praktik            sustainable practices to minimize environmental
                             berkelanjutan untuk meminimalkan dampak lingkungan      impacts and support environment conservation. This
                             yang ditimbulkan dan mendukung pelestarian alam.        effort aims to minimize the environmental footprint
                             Upaya ini dilakukan untuk meminimalkan jejak            from the Company’s operational activities while
                             lingkungan dari aktivitas operasional Perseroan         supporting operational efficiency and long-term
|




                             sekaligus mendukung efisiensi operasional dan           business sustainability.
                             keberlanjutan bisnis dalam jangka panjang.
Laporan Keberlanjutan 2025




                                      Penerapan Inisiatif                                     Implementing Sustainability
                                      Keberlanjutan dalam                                     Initiatives in Company
                                      Operasional Perusahaan                                  Operations
                             Inisiatif keberlanjutan diterapkan ke dalam kebijakan   Sustainability initiatives are implemented into internal
                             dan sistem kerja internal dengan menekankan efisiensi   work policies and systems, emphasizing resource
                             sumber daya, pengurangan limbah, serta penerapan        efficiency, waste reduction, and implementation
                             proses yang ramah lingkungan. Rangkaian inisiatif       of eco-friendly processes. These initiatives will be
                             tersebut akan dijabarkan secara lebih rinci pada sub-   described further in “Environmental Management and
   294                       bab “Pengelolaan dan Kinerja Lingkungan”.               Performance” sub-chapter.
Page 295
         Peningkatan Kapasitas dan                                  Employee Capacity Building
         Inovasi Karyawan                                           and Innovation
Peningkatan kapasitas karyawan menjadi bagian              Employee capacity building becomes a crucial part
penting dalam membangun budaya keberlanjutan               of building sustainability culture in the workplace.
di lingkungan kerja. Melalui kegiatan seperti              Through activities such as Sustainability Month (Lunch
Sustainability Month (Lunch & Learn, e-learning, dan       & Learn, e-learning, and workshops), the Company
workshop), Perseroan mendorong setiap individu             encourages every individual to understand their role in
untuk memahami perannya dalam mencapai tujuan              achieving the company’s sustainability goals. In 2025,
keberlanjutan perusahaan. Pada 2025, sebanyak 384          384 employees actively participated in these activities,
karyawan berpartisipasi aktif dalam kegiatan ini,          including theBoard of Commissioners and Board of
termasuk Dewan Komisaris dan Direksi.                      Directors members.

Selain peningkatan kapasitas, Perseroan juga               In addition to capacity building, the Company
menumbuhkan budaya inovasi melalui ajang                   also fosters innovation culture through internal
penghargaan internal seperti Optivate Award dan            award events such as Optivate Award and Phoenix
Phoenix Award. Program ini mendorong lahirnya ide-ide      Award. These programs encourage development
baru yang mendukung efisiensi operasional, digitalisasi,   of new ideas that support operational efficiency,
serta praktik kerja yang lebih ramah lingkungan.           digitalization, and greener work practices. Detailed
Informasi detil dapat dilihat pada halaman 239 dan 240.    information can be found on page 239 and 240.


         Mengurangi Jejak Karbon                                    Reducing the Company’s Carbon
         Perusahaan                                                 Footprint
Perseroan berupaya mengurangi jejak karbon                 The Company strives to reduce operational carbon
operasional melalui berbagai langkah efisiensi energi      footprint through various energy efficiency measures
dan pemanfaatan sumber energi terbarukan. Inisiatif        and the use of renewable energy sources. These
ini mencakup optimalisasi sistem pencahayaan,              initiatives include optimizing lighting systems,
pengaturan suhu ruangan secara efisien, penggunaan         efficient room temperature arrangement, using low-
perangkat hemat energi, serta pemanfaatan panel            energy devices, and using solar panels in selected
surya di kantor tertentu. Upaya tersebut merupakan         offices. These efforts become part of the Company’s
bagian dari komitmen Perseroan untuk mengelola             commitment to manage energy consumption in more
konsumsi energi secara lebih efisien dan secara            efficient manner and gradually reducing emissions
bertahap menurunkan emisi dari aktivitas operasional.      from operational activities.


         Employee Engagement for                                    Employee Engagement for
         Sustainability                                             Sustainability
Perseroan juga mendorong keterlibatan karyawan             The Company also encourages employee involvement
dalam berbagai kegiatan sosial dan lingkungan              in various social and environmental activities as part
sebagai bagian dari upaya memperluas dampak                of the efforts to expand our sustainability impact.
keberlanjutan. Melalui program seperti BAF ECO Move,       Through programs such as BAF ECO Move, BAF Care,
BAF Peduli, dan BAF Caring for Children, karyawan          and BAF Care for Children, employees are encouraged
didorong untuk berpartisipasi dalam kegiatan yang          to participate in activities that benefit the society
memberikan manfaat bagi masyarakat sekaligus               while strengthening ocial responsibility culture the
memperkuat budaya kepedulian sosial di lingkungan          Company. For details of this activity, see page 326 and
Perseroan. Untuk detail aktivitas ini ada pada halaman     277.
326 dan 277.
                                                                                                                       PT Bussan Auto Finance




                                                                                                                      295
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                             Meningkatkan Kesadaran Karyawan
                             IMPROVING EMPLOYEE AWARENESS [SEOJK F.1]




                             Budaya keberlanjutan di Perseroan juga dibangun         The Company’s sustainability culture is also built
                             melalui kebiasaan sehari-hari di lingkungan kerja.      through daily habits at the workplace. An initiative
                             Salah satu inisiatif yang mendukung hal tersebut        supporting the culture is the establishment of BAF
                             adalah pembentukan BAF Ambassador, yaitu                Ambassadors, who are employee representatives
                             perwakilan karyawan di setiap lantai kantor yang        on each office floor who act as agents of change
                             berperan sebagai agen perubahan dalam menjaga           in maintaining a clean, safe, and sustainable work
                             kualitas lingkungan kerja yang bersih, aman, dan        environment.
                             berkelanjutan.
2025 Sustainability Report




                             BAF      Ambassador      menjalankan       peran yang   BAF Ambassadors play an integrated role, including
                             terintegrasi, mencakup aspek lingkungan, kesehatan,     environmental, health, and safety aspects. From
                             dan keselamatan kerja. Dari sisi lingkungan, para       an environmental perspective, the Ambassadors
                             Ambassador berperan sebagai duta kebersihan dan         act as ambassadors for cleanliness and tidiness by
                             kerapihan dengan mendorong penerapan perilaku           encouraging adoption of eco-friendly work behaviors,
                             kerja yang ramah lingkungan, seperti menjaga            such as maintaining clean work area, efficient
                             kebersihan area kerja, penggunaan energi secara         energy use, and proper waste segregation. Through
                             efisien, serta pemilahan sampah yang sesuai. Melalui    a direct approach and peer-to-peer communication,
                             pendekatan langsung dan komunikasi antar-rekan,         the sustainability message can be conveyed more
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                             pesan keberlanjutan dapat tersampaikan secara lebih     effectively in daily work activities.
                             efektif dalam aktivitas kerja sehari-hari.
Laporan Keberlanjutan 2025




                             Selain itu, dalam kerangka BAF Ambassador, beberapa     Furthermore, within BAF Ambassador framework,
                             karyawan juga menjalankan peran sebagai First           several employees are also in charge as First Aiders
                             Aider dan Floor Warden. First Aider berperan dalam      and Floor Wardens. First Aiders provide first aid
                             memberikan pertolongan pertama kepada karyawan          to employees experiencing health problems while
                             yang mengalami gangguan kesehatan saat bekerja,         working, as well as assisting with initial treatment
                             serta membantu proses penanganan awal dan               and referral to the Occupational Health Unit (UKK)
                             pendampingan menuju Unit Kesehatan Kerja (UKK)          if necessary. Meanwhile, Floor Wardens play a role in




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apabila diperlukan. Sementara itu, Floor Warden             supporting emergency preparedness by assisting in
berperan dalam mendukung kesiapsiagaan darurat              the orderly and coordinated evacuation of employees
dengan membantu proses evakuasi karyawan secara             in the event of an emergency, such as earthquake or
tertib dan terkoordinasi apabila terjadi kondisi darurat,   fire, in accordance with prevailing safety procedures.
seperti gempa bumi atau kebakaran, sesuai dengan
prosedur keselamatan yang berlaku.

Melalui berbagai inisiatif tersebut, Perseroan berupaya     Through these various initiatives, the Company strives
menanamkan budaya keberlanjutan yang terintegrasi           to internalize sustainability culture integratedly into
dalam aktivitas operasional sehari-hari. Partisipasi        daily operations. Active employee participation in
aktif karyawan dalam berbagai program yang                  various programs demonstrates a growing awareness
dijalankan menunjukkan meningkatnya kesadaran               of more efficient, safe, and environmentally friendly
terhadap praktik kerja yang lebih efisien, aman,            work practices. Moving forward, the Company will
dan ramah lingkungan. Ke depan, Perseroan akan              continue to strengthen the implementation of
terus memperkuat penerapan praktik operasional              sustainable operational practices as part of its efforts
berkelanjutan sebagai bagian dari upaya mendukung           to support operational efficiency and long-term
efisiensi operasional serta keberlanjutan bisnis dalam      business sustainability.
jangka panjang.




                                                                                                                        PT Bussan Auto Finance




                                                                                                                       297
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                             PENGELOLAAN DAN
                             KINERJA LINGKUNGAN
                             ENVIRONMENT MANAGEMENT AND PERFORMANCE [POJK 6.c.3.e]



                                         Energi                                                     Energy


                             Konsumsi Energi dalam Organisasi                           Energy Consumption within the Organization
                             [GRI 302-1] [SEOJK F.6] [POJK 6.c.3.d.3] [IDX E-03]        [GRI 302-1] [SEOJK F.6] [POJK 6.c.3.d.3] [IDX E-03]

                             Kegiatan operasional perusahaan bergantung pada            The Company’s operational activities depend on three
                             3 (tiga) jenis sumber energi utama yaitu pasokan           primary energy sources: electricity, vehicle fuel, and
                             energi listrik, bahan bakar kendaraan, serta bahan         generator fuel. The energy requirements for these
                             bakar generator set (genset). Kebutuhan energi             operations create environmental challenges in form
                             pada kegiatan operasional menciptakan tantangan            of increasing carbon emissions and pressure on non-
                             lingkungan berupa peningkatan emisi karbon serta           renewable natural resources. This situation is driving
                             tekanan pada ketersediaan sumber daya alam                 the company to accelerate its transition to more
                             tidak terbarukan. Situasi ini mendorong Perseroan          efficient and low-carbon operations.
                             mempercepat transisi menuju operasional yang lebih
                             efisien dan rendah karbon.


                             Risiko dan Peluang                                         Risk and Opportunity
                             terkait Energi [IFRS S2.10 (a-b)]                          Related to Energy [IFRS S2.10 (a-b)]

                             Selain itu, ketergantungan terhadap energi berbasis        Furthermore, the dependence on fossil fuels also
                             fosil juga menghadirkan tantangan bagi keberlanjutan       presents challenges to business sustainability.
                             bisnis. Fluktuasi harga listrik dan bahan bakar dapat      Fluctuating electricity and fuel prices can increase
                             meningkatkan biaya operasional perusahaan.                 the Company’s operating costs. Regulatory changes
                             Perubahan regulasi menuju dekarbonisasi juga               toward decarbonization also pose transition risks if
                             menimbulkan risiko transisi apabila adaptasi dilakukan     adaptation is slow. Nevertheless, the Company sees
                             secara lambat. Meskipun demikian, Perseroan melihat        opportunities through increased energy efficiency,
                             adanya peluang melalui peningkatan efisiensi energi,       investment in renewable energy, and strengthening its
                             investasi pada energi terbarukan, serta penguatan          reputation as a business player supporting emissions
2025 Sustainability Report




                             reputasi perusahaan sebagai pelaku usaha yang              reduction efforts.
                             mendukung upaya penurunan emisi.


                             Strategi Saat Ini dan                                      Current and Sustainable
                             Berkelanjutan [GRI 302-4] [SEOJK F.7] [IFRS S2.14 (a-c)]   Strategy [GRI 302-4] [SEOJK F.7] [IFRS S2.14 (a-c)]

                             Sebagai wujud tanggung jawab Perseroan terhadap            As a manifestation on the Company’s environmental
                             lingkungan sekaligus respons terhadap risiko yang          responsibility and response to the risks arising from
                             muncul dari penggunaan energi, Perseroan berupaya          energy consumption, the Company strives to reduce
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                             untuk menurunkan jejak emisi melalui peningkatan           emissions footprint by increasing efficiency and
Laporan Keberlanjutan 2025




                             efisiensi dan pemanfaatan sumber energi terbarukan.        utilizing renewable energy sources. The Company has
                             Perseroan telah mengimplementasikan Pembangkit             implemented 31.86 kWp rooftop solar power plant
                             Listrik Tenaga Surya (PLTS) atap berkapasitas 31,86        (PLTS) at Head Office as a concrete step towards
                             kWp di kantor pusat sebagai langkah nyata menuju           clean energy transition. The implementation of this
                             transisi energi bersih. Penerapan teknologi ini            technology is projected to reduce carbon emissions by
                             diproyeksikan dapat menurunkan emisi karbon sebesar        380 tons over 25 years, equivalent to planting 11,320
                             380 ton selama 25 tahun, setara dengan penanaman           trees. Furthermore, a comprehensive energy efficiency
                             11.320 pohon. Selain itu, program efisiensi energi         program is being implemented through the following
                             diterapkan secara menyeluruh melalui langkah-              steps:
                             langkah berikut:


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                     Penggunaan lampu LED hemat energi di seluruh kantor pusat (100%) dan kantor
                     jaringan (90%);
                     Using low energy LED lighting throughout the headquarters (100%) and network offices
                     (90%);


                     36 unit lampu sensor gerak yang tersebar di 6 lantai di kantor pusat. 40 unit lampu
                     sensor gerak yang tersebar di berbagai kantor jaringan;
                     36 motion-sensor lights distributed across 6 floors at the Headquarters. 40 units distributed
                     across the Branch offices.


                     Pengaturan suhu pendingin ruangan pada kisaran 20-25°C;
                     Setting the air conditioning temperature at 20-25°C;




                     100% atau 472 unit Kantor pusat dan Kantor jaringan Memiliki unit mesin Photocopy &
                     Printer dan MFP
                     Replacing desktop computers with energy-efficient laptops;



                     Pengurangan jumlah lift yang beroperasi di luar jam kerja;
                     Reducing the number of elevators operating outside of business hours;




                     Campaign pemilahan sampah di Kantor Pusat
                     Save Energy campaigns and waste sorting to foster efficiency culture in the workplace.




Strategi jangka panjang Perseroan mencakup instalasi        The Company’s long-term strategy includes the
panel surya di 9 Regional Center, pergantian kendaraan      installation of solar panels at 9 Regional Centers,
operasional dengan kendaraan rendah emisi atau              replacement of operational vehicles with low-
ramah lingkungan, pengadaan peralatan hemat daya,           emission or green vehicles, procurement of low energy
serta integrasi manajemen energi ke dalam strategi          equipment, and integration of energy management
keberlanjutan Perseroan.                                    into the Company’s sustainability strategy.


Dampak Finansial Kini dan                                   Current and Anticipated
yang Diantisipasi [IFRS S2.15 (a)]                          Financial Impact [IFRS S2.15 (a)]

Investasi pada PLTS dan peralatan hemat energi              Investment in solar power plants and energy-efficient
menimbulkan biaya awal yang cukup besar, tetapi             equipment carries significant initial costs but provides
memberikan manfaat finansial yang berkelanjutan.            lasting financial benefits. Furthermore, energy
Selain itu, efisiensi energi juga dapat menurunkan          efficiency can also reduce the company’s long-term
biaya operasional jangka panjang Perseroan.                 operating costs.
                                                                                                                        PT Bussan Auto Finance




                         URAIAN                                   2025               2024              2023
                       DESCRIPTION
 ENERGI TERBARUKAN [IFRS S2,29 (d)]
 RENEWABLE ENERGY [IFRS S2,29 (d)]
 Panel Surya – Kantor Pusat (kWh)
                                                                      38,900             38,700            41,800
 Solar Panel – Head Office (kWh)
 Panel Surya – Kantor Pusat (GigaJoule)
                                                                       140.0                 139.3          150.5
 Solar Panel – Head Office (GigaJoule)
                                                                                                                       299
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                                                        URAIAN                                     2025                2024                  2023
                                                      DESCRIPTION
                              ENERGI TAK TERBARUKAN
                              NON-RENEWABLE ENERGY
                              Konsumsi penggunaan listrik (kWh)
                                                                                                   7,018,055            7,367,030             6,780,896
                              Electricity consumption (kWh)
                              Konsumsi penggunaan listrik (GigaJoule)
                                                                                                     25,265.0             26,521.3             24,411.2
                              Electricity consumption (GigaJoule)
                              Konsumsi penggunaan BBM (Liter)
                                                                                                      407,842             416,027               375,949
                              Fuel consumption (Litre)
                              Konsumsi penggunaan BBM (GigaJoule)
                                                                                                     16,394.3             16,723.3             15,112.3
                              Fuel consumption (GigaJoule)
                              Jumlah Konsumsi Energi Tak Terbarukan (GigaJoule)
                                                                                                     41,659.3            42,974.6              39,523.5
                              Total Non-Renewable Energy Consumption (GigaJoule)
                              Jumlah Konsumsi Energi (GigaJoule)
                                                                                                     41,799.3            43,114.6              39,674.0
                              Total Energy Consumption (GigaJoule)




                             Perseroan saat ini belum melakukan perhitungan                 The Company currently has not yet calculated or
                             maupun pencatatan atas konsumsi energi yang berasal            recorded energy consumption from activities outside
                             dari kegiatan di luar batasan organisasi. Pemantauan           the organization. Energy consumption monitoring
                             konsumsi energi masih difokuskan pada aktivitas                remains focused on internal operational activities,
                             operasional internal, yang mencakup penggunaan                 including electricity use in the office, fuel for operational
                             listrik di kantor, bahan bakar kendaraan operasional,          vehicles, and diesel fuel for backup generators. [GRI 302-
                             serta solar untuk generator cadangan. [GRI 302-2] [SEOJK       2] [SEOJK F.6]
                             F.6]



                             Intensitas Energi [GRI 302-3] [SEOJK F.6] [POJK 6.c.3.d.3.a]   Energy Intensity [GRI 302-3] [SEOJK F.6] [POJK 6.c.3.d.3.a]

                             Intensitas energi menunjukkan tingkat efisiensi                Energy intensity indicates the level of energy efficiency
                             pemanfaatan energi dalam kegiatan operasional                  used in the Company’s operational activities. This
                             Perseroan. Pengukuran dilakukan melalui perbandingan           measurement is carried out by comparing total energy
                             antara total konsumsi energi dan total pendapatan.             consumption with total revenue. In the Company’s
                             Pada konteks Perseroan, indikator ini digunakan                context, this indicator is used to assess the extent to
2025 Sustainability Report




                             untuk menilai sejauh mana energi dimanfaatkan                  which energy is utilized effectively to support smooth
                             secara efektif dalam mendukung kelancaran aktivitas            operational activities, including electricity use for office
                             operasional, termasuk penggunaan listrik untuk fasilitas       facilities, fuel for operational vehicles, and diesel fuel
                             kantor, bahan bakar untuk kendaraan operasional,               for backup generators. Monitoring energy intensity
                             serta solar atau diesel untuk generator cadangan.              plays a critical role in helping the Company identify
                             Pemantauan intensitas energi berperan penting                  savings opportunities and evaluate the effectiveness
                             dalam membantu Perseroan mengidentifikasi peluang              of various energy efficiency initiatives that have been
                             penghematan dan mengevaluasi efektivitas berbagai              implemented.
                             inisiatif efisiensi energi yang telah diterapkan.
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Laporan Keberlanjutan 2025




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Konsumsi Energi                              Pendapatan                                   Intensitas Energi
Energy Consumption                           Revenues                                     Energy Intensity

41,799.3                                     Rp  4,777.1                                  8.7
GigaJoule                                    Miliar                                       GJ/Rp miliar pendapatan
GigaJoule                                    Billion                                      GJ/Rp billion revenues

2025                41,799.3                 2025                  4,777.1                2025                      8.7
2024                43,114.6                 2024                  4,685.1                2024                      9.2
2023                39,674.0                 2023                  4,568.9                2023                      8.7




Pengurangan Konsumsi Energi yang Dibutuhkan                        Reducing Energy Consumption Required for
untuk Produk dan Jasa [GRI 302-5] [SEOJK F.6] [POJK 6.c.3.d.3.b]   Products and Services [GRI 302-5] [SEOJK F.6] [POJK 6.c.3.d.3.b]

Perseroan bergerak pada industri jasa pembiayaan                   The Company operates in financing services industry,
yang menawarkan produk dan layanan berbentuk                       offering products and services in the form of financial
jasa keuangan. Kegiatan tersebut tidak memerlukan                  services. These activities do not require direct energy
konsumsi energi secara langsung oleh konsumen.                     consumption by consumers. The financing products
Produk pembiayaan yang disediakan merupakan                        provided include financial instruments whose use
instrumen finansial yang pemanfaatannya tidak                      does not require additional energy from consumers.
membutuhkan energi tambahan dari konsumen.                         Therefore, the aspect of reducing energy consumption
Oleh karena itu, aspek pengurangan konsumsi energi                 for products and services is deemed irrelevant to the
untuk produk dan jasa dinilai tidak relevan terhadap               Company’s business characteristics.
karakteristik bisnis Perseroan.


           Emisi [POJK 6.c.3.e.4]                                             Emission [POJK 6.c.3.e.4]
Aktivitas operasional perusahaan menghasilkan                      The Company’s operational activities generate
emisi gas rumah kaca (GRK) dari penggunaan listrik,                greenhouse gas (GHG) emissions from electricity
kendaraan operasional, dan generator cadangan.                     use, operational vehicles, and backup generators.
Jejak karbon perusahaan tidak hanya berasal dari                   A company’s carbon footprint stems not only from
kegiatan operasional internal, namun juga muncul                   internal operational activities but also from indirect
dari aktivitas tidak langsung pada rantai nilai. Emisi             activities along the value chain. These emissions
tersebut mencakup aktivitas pembiayaan Employee                    include financing activity, Employee Commuting,
Commuting, perjalanan dinas, pembelian barang dari                 Business Travel, third-party purchases, fuel and energy
pihak ketiga, penggunaan bahan bakar dan energi,                   use, domestic waste management, and downstream
pengelolaan limbah domestik, serta transportasi hilir.             transportation. These emissions contribute to increase
Emisi tersebut berkontribusi terhadap peningkatan                  carbon concentrations in the atmosphere, which is one
konsentrasi karbon di atmosfer yang menjadi salah                  of the causes of climate change.
satu penyebab perubahan iklim.
                                                                                                                                       PT Bussan Auto Finance




                                                                                                                                      301
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                             Risiko dan Peluang                                               Risks and Opportunities
                             terkait Emisi [IFRS S2.10 (a-b)]                                 Related to Emissions [IFRS S2.10 (a-b)]

                             Peningkatan emisi berpotensi mempengaruhi reputasi               Increasing emissions have the potential to affect
                             perusahaan dan menimbulkan risiko kepatuhan                      a company’s reputation and pose compliance risks
                             terhadap kebijakan terkait iklim yang semakin ketat.             with increasingly stringent climate-related policies.
                             Ketentuan terkait pajak karbon, target Net Zero                  Regulations related to carbon taxes, national Net
                             Emission nasional, serta ekspektasi investor terhadap            Zero Emission targets, and investor expectations
                             pengungkapan emisi dapat menciptakan risiko transisi             regarding emissions disclosure can create transition
                             apabila penyesuaian tidak dilakukan tepat waktu.                 risks if adjustments are not made in a timely manner.
                             Meskipun demikian, terdapat peluang yang muncul                  However, opportunities arise through digitalization
                             melalui program digitalisasi, efisiensi operasional,             programs, operational efficiency, and improvements in
                             serta peningkatan kualitas data emisi.                           the quality of emissions data.


                             Strategi Saat Ini dan Berkelanjutan terkait Emisi                Current and Sustainable Emissions Strategy
                             [GRI 305-5] [SEOJK F.12] [IFRS S2.14 (a-b)] [POJK 6.c.3.e.4.b]   [GRI 305-5] [SEOJK F.12] [IFRS S2.14 (a-b)] [POJK 6.c.3.e.4.b]


                             Sebagai wujud tanggung jawab lingkungan serta                    As a manifestation of its environmental responsibility
                             respons terhadap risiko transisi terkait emisi, Perseroan        and a response to emissions-related transition risks,
                             telah mengidentifikasi dan menghitung emisi GRK                  the Company has identified and calculated GHG
                             untuk Cakupan 1, Cakupan 2, dan sebagian Cakupan                 emissions for Scope 1, Scope 2, and part of Scope 3 for
                             3 pada tahun 2025. Tahun 2023 ditetapkan sebagai                 2025. 2023 has been designated as the baseline for
                             baseline yang menjadi acuan dalam perhitungan                    calculating emissions for subsequent periods.
                             emisi pada periode berikutnya.

                             Inventarisasi emisi Gas Rumah Kaca (GRK) yang                    Greenhouse Gas (GHG) emissions inventory is
                             dilakukan mengacu kepada standar dan pedoman                     conducted in accordance with international standards
                             internasional, yaitu ISO 14064-1:2018, GHG Protocol              and guidelines, which is ISO 14064-1:2018, the GHG
                             Corporate Standard, pedoman IPCC, serta Partnership              Protocol Corporate Standard, IPCC guidelines, and
                             for Carbon Accounting Financials (PCAF). Penyusunan              Partnership for Carbon Accounting Financials (PCAF).
                             inventarisasi ini dilakukan dengan menerapkan                    This inventory was compiled by applying the key
                             prinsip-prinsip utama, yaitu relevansi (relevance),              principles of relevance, completeness, consistency,
                             kelengkapan (completeness), konsistensi (consistency),           transparency, and accuracy to ensure that the
                             transparansi (transparency), dan akurasi (accuracy),             emission calculations accurately represent operational
                             guna memastikan bahwa hasil perhitungan emisi                    conditions, are traceable, and can be reliably compared
                             dapat merepresentasikan kondisi operasional secara               over time.
                             tepat, dapat ditelusuri, serta dapat dibandingkan
                             secara andal dari waktu ke waktu.
2025 Sustainability Report




                             Penetapan batasan organisasi BAF dilakukan dengan                BAF organizational boundaries are determined using
                             menggunakan pendekatan operational control, di                   an operational control approach, where the Company
                             mana Perseroan melaporkan seluruh emisi yang                     reports all emissions originating from activities and
                             berasal dari aktivitas dan fasilitas yang berada dalam           facilities under its operational control, namely:
                             kendali operasionalnya, yaitu :                                  • Head Office;
                             • Kantor Pusat (Head Office);                                    • Regional Offices or Operational Areas;
                             • Kantor Regional atau Area Operasional;                         • Operational branch offices under the company’s
                             • Kantor Cabang operasional yang berada dalam                        operational control;
                                kendali operasional perusahaan;                               • Operational support facilities directly managed by
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                             • Fasilitas pendukung operasional yang dikelola                      the company.
                                secara langsung oleh perusahaan
Laporan Keberlanjutan 2025




                             Batasan pelaporan BAF terdiri dari emisi Cakupan 1               BAF reporting limits consist of Scope 1 emissions
                             (emisi langsung dari 1.1 Stationary Combustion, 1.2.             (direct emissions from 1.1 Stationary Combustion, 1.2
                             Mobile Combustion, 1.4. Fugitive Emission), emisi                Mobile Combustion, 1.4 Fugitive Emissions), Scope
                             Cakupan 2 (2.1. Purchased Electricity), Cakupan 3 (3.1.          2 emissions (2.1 Purchased Electricity), and Scope 3
                             Purchased Goods & Services. 3.2. Capital Goods, 3.3              emissions (3.1 Purchased Goods & Services, 3.2 Capital
                             Fuel and Energy Related Activity, 3.4 Purchased Fuel,            Goods, 3.3 Fuel and Energy-Related Activities, 3.4




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3.5 Disposal of Solid and Liquid Waste, 3.6 Business    Purchased Fuel, 3.5 Disposal of Solid and Liquid Waste,
Travel, 3.7 Employee Commuting, 3.9 Downstream          3.6 Business Travel, 3.7 Employee Commuting, 3.9
Transportation & Distribution, 3.15 Investments.        Downstream Transportation & Distribution, and 3.15
                                                        Investments).

Meskipun kontribusi emisi operasional relatif lebih     Although the contribution of operational emissions is
kecil dibandingkan emisi dari portofolio pembiayaan,    relatively smaller than emissions from the financing
Perseroan tetap berkomitmen melakukan efisiensi         portfolio, the Company remains committed to energy
energi sebagai bagian dari upaya pengelolaan dampak     efficiency as part of its comprehensive environmental
lingkungan secara menyeluruh.                           impact management efforts.

Praktik operasional hijau terus diperluas melalui       Green operational practices continue to be expanded
berbagai inisiatif efisiensi energi dan pengurangan     through various energy efficiency and emission
emisi. Salah satu program utama Perseroan adalah BAF    reduction initiatives. One of the Company’s main
ECO Move, yang telah menanam 176.500 bibit pohon        programs is the BAF ECO Move, which has planted
sejak 2021 dengan estimasi serapan emisi mencapai       176,500 tree seedlings since 2021, with an estimated
sekitar 70 ton CO2e*. Program restorasi mangrove        emission absorption of approximately 70 tons of CO2e*.
yang dimulai pada 2023 turut memperkuat upaya           The mangrove restoration program, which began in
penurunan emisi dengan total serapan mencapai 15,5      2023, also strengthened emissions reduction efforts,
ton CO2e berdasarkan perhitungan Lindungi Hutan.        with a total absorption of 15.5 tons of CO2e, according
Restorasi tersebut dilaksanakan pada lahan seluas       to Lindungi Hutan calculations. The restoration was
16.838 m².                                              carried out on 16,838 m² of land.

Perseroan juga memperluas pendekatan pengurangan        The Company also expanded its emissions reduction
emisi melalui partisipasi dalam pasar karbon. Pada      approach through participation in the carbon market.
20 Januari 2025, Perseroan memperkuat komitmen          On January 20, 2025, the Company strengthened its
menuju bisnis rendah karbon melalui pembelian 7.000     commitment to a low-carbon business by purchasing
ton CO2e kredit karbon internasional di platform IDX    7,000 tons of CO2e of international carbon credits on
Carbon, yang diselaraskan dengan baseline emisi         the IDX Carbon platform, aligned with the 2023 Scope
Cakupan 1 dan Cakupan 2 tahun 2023.                     1 and Scope 2 emission baselines.


Strategi jangka panjang Perseroan mencakup              The Company’s long-term strategy includes
penguatan inventarisasi emisi GRK di seluruh kategori   strengthening its GHG emissions inventory across
Cakupan 3 yang relevan dan pengembangan kerja           all relevant Scope 3 categories and developing
sama dengan para pemangku kepentingan untuk             collaborations with stakeholders to expand its low-
memperluas portofolio rendah karbon.                    carbon portfolio.

Perseroan    secara   bertahap    juga      berupaya    The Company is also gradually developing a transition
mengembangkan       pendekatan     transisi    untuk    approach to support emissions reductions from its
mendukung penurunan emisi dari portofolio               financing portfolio, including through increasing
pembiayaan,     termasuk    melalui    peningkatan      financing for low-emission vehicles, strengthening
pembiayaan kendaraan rendah emisi, penguatan            sustainable financing criteria, and exploring
kriteria pembiayaan berkelanjutan, serta eksplorasi     collaboration with stakeholders to support the electric
kerja sama dengan pemangku kepentingan dalam            vehicle ecosystem.
mendukung ekosistem kendaraan listrik


Dampak Finansial Kini dan yang Diantisipasi             Current and Anticipated Financial Impacts
terkait Emisi [IFRS S2.15 (a)]                          of Emissions [IFRS S2.15 (a)]

Investasi pada efisiensi energi, teknologi rendah       Investments in energy efficiency, low-carbon
                                                                                                                   PT Bussan Auto Finance




karbon, serta upaya pengurangan emisi Perseroan         technologies, and the Company’s emissions reduction
memerlukan pengeluaran modal serta biaya                efforts require additional initial capital expenditures
operasional tambahan pada tahap awal. Namun,            and operating costs. However, these steps are projected
langkah ini diproyeksikan menurunkan biaya energi       to lower annual energy costs and mitigate potential
tahunan, serta mengurangi potensi biaya kepatuhan       future carbon compliance costs.
terhadap kebijakan karbon di masa depan.




                                                                                                                  303
Page 304
                             Emisi Gas Rumah Kaca - Bruto
                             GREENHOUSE GAS EMISSION - GROSS [GRI 305-1, 305-2, 305-3] [SEOJK F.11] [IFRS S2.29 (a)] [IDX E-01]

                             Pada tahun 2025, Perseroan melanjutkan proses               In 2025, the Company continued Scope 3 emissions
                             identifikasi dan penghitungan emisi Cakupan 3 yang          identification and calculation process, which was limited
                             sebelumnya pada tahun 2024 masih terbatas pada              to three categories in 2024. By end of 2025, the Company
                             tiga kategori. Hingga akhir tahun 2025, Perseroan           had more comprehensively identified and calculated
                             telah melakukan identifikasi dan penghitungan emisi         emissions for Scope 1, Scope 2, and Scope 3. There were
                             secara lebih komprehensif untuk Cakupan 1, Cakupan          no material changes in the measurement approach,
                             2, dan Cakupan 3. Tidak terdapat perubahan material         inputs, and assumptions used during the reporting
                             dalam pendekatan pengukuran, input, dan asumsi yang         period. The changes were primarily related to updated
                             digunakan selama periode pelaporan. Perubahan yang          emission factors, where the Company adjusted the
                             terjadi terutama berkaitan dengan pembaruan faktor          factors to use newer and more relevant emission factors.
                             emisi, di mana Perseroan melakukan penyesuaian
                             dengan menggunakan faktor emisi yang lebih mutakhir
                             dan relevan.

                             Emisi Cakupan 1 dan Cakupan 2 yang disajikan                The presented Scope 1 and Scope 2 emissions
                             mencerminkan seluruh aktivitas operasional Perseroan        reflect all of the Company’s operational activities
                             sebagai entitas tunggal. Perseroan tidak memiliki entitas   as a single entity. The Company does not have
                             anak, asosiasi, ventura bersama, maupun investasi           subsidiaries, associated company, joint ventures, or
                             lain yang dikonsolidasikan, sehingga tidak terdapat         other consolidated investments, therefore, there is
                             pemisahan antara kelompok usaha yang dikonsolidasikan       no separation between consolidated business groups
                             dan entitas lain dalam pengungkapan emisi. Hingga           and other entities in emissions disclosure. As of 2025,
                             tahun 2025, Perseroan belum memanfaatkan instrumen          the Company has not applied contractual instruments
                             kontraktual seperti Renewable Energy Certificates (REC)     such as Renewable Energy Certificates (RECs) or Power
                             atau perjanjian pembelian energi (Power Purchase            Purchase Agreements (PPAs) in calculating Scope 2
                             Agreement/PPA) dalam perhitungan emisi Cakupan 2,           emissions, and considered to apply such instruments
                             dan akan mempertimbangkan penggunaannya secara              gradually as the Company’s needs and policies evolve.
                             bertahap seiring dengan perkembangan kebutuhan dan
                             kebijakan Perseroan.

                             Selain itu, Perseroan mengidentifikasi dan menghitung       In addition, the Company identifies and calculates
                             emisi Cakupan 3 berdasarkan kategori yang relevan           Scope 3 emissions based on relevant categories in
                             sesuai dengan GHG Protocol Corporate Value Chain            accordance with the GHG Protocol Corporate Value
                             (Cakupan 3) Accounting and Reporting Standard (2011).       Chain (Scope 3) Accounting and Reporting Standard
                             Kategori Cakupan 3 yang diungkapkan dalam laporan           (2011). The Scope 3 categories disclosed in this
                             ini mencakup antara lain Purchased Goods and Services,      report including Purchased Goods and Services,
                             Capital Goods, Fuel and Energy-related Activities,          Capital Goods, Fuel and Energy-related Activities,
                             Waste Generated in Operations, Business Travel,             Waste Generated in Operations, Business Travel,
2025 Sustainability Report




                             Employee Commuting, Downstream Transportation and           Employee Commuting, Downstream Transportation
                             Distribution, serta Investments (Category 15).              and Distribution, and Investments (Category 15).

                             Pengungkapan Cakupan 3 tersebut mencerminkan                The Scope 3 disclosures reflect categories deemed
                             kategori yang dinilai material dan relevan terhadap         material and relevant to the Company’s operational and
                             aktivitas operasional dan bisnis Perseroan, dengan          business activities, taking into account data availability
                             mempertimbangkan ketersediaan data serta signifikansi       and the significance of their emissions contributions.
                             kontribusi emisi. Untuk beberapa kategori, pengukuran       For some categories, measurements are made using
                             dilakukan menggunakan data aktual, sementara untuk          actual data, while for others, particularly those involving
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                             kategori lainnya, khususnya yang melibatkan pihak ketiga    third parties or the value chain, an estimation approach
Laporan Keberlanjutan 2025




                             atau rantai nilai, digunakan pendekatan estimasi berbasis   is used based on available aggregate or proxy data.
                             data agregat atau proxy yang tersedia. Adapun kategori      Scope 3 categories not included in the table below are
                             Cakupan 3 yang tidak termasuk dalam tabel di bawah          considered irrelevant to the Company’s activities and
                             ini dipertimbangkan tidak relevan terhadap aktivitas dan    value chain during the reporting period. Specifically
                             rantai nilai Perseroan pada periode pelaporan. Khusus       for the Investments category (Category 15), since
                             untuk kategori Investments (Category 15), sejak periode     this reporting period the Company has become a
                             pelaporan ini Perseroan telah menjadi signatory dari        signatory of the Partnership for Carbon Accounting
                             Partnership for Carbon Accounting Financials (PCAF),        Financials (PCAF), and adopted the PCAF methodology
                             dan mengadopsi metodologi PCAF dalam pengukuran             in measuring financed emissions, taking into account
                             financed emissions, dengan mempertimbangkan                 financing exposure and the availability of data on
                             eksposur pembiayaan serta ketersediaan data pada            the financed portfolio as part of the Company’s
                             portofolio yang dibiayai sebagai bagian dari komitmen       commitment to improving transparency and the quality
   304                       Perseroan dalam meningkatkan transparansi dan kualitas      of emissions measurement.
                             pengukuran emisi.
Page 305
Emisi Cakupan 3 yang Signifikan
SIGNIFICANT SCOPE 3 EMISSION

Kategori 1:                Emisi dari kategori ini berasal dari pengadaan barang dan jasa yang mendukung
Barang dan Jasa yang       kegiatan operasional Perseroan, termasuk perlengkapan kantor dan jasa pihak
Dibeli                     ketiga. Batasan (boundary) mencakup emisi hulu yang melekat pada barang
                           dan jasa yang diperoleh Perseroan. Penghitungan emisi dilakukan menggunakan
                           pendekatan hybrid, yaitu kombinasi antara data nilai pengadaan (spend-based)
                           dan, apabila tersedia, data aktivitas spesifik. Data pengadaan diperoleh dari
                           catatan internal Perseroan, sementara faktor emisi mengacu pada basis data
                           yang diakui secara internasional seperti Ecoinvent. Apabila tersedia, data spesifik
                           dari pemasok diprioritaskan; jika tidak, digunakan faktor emisi berbasis proxy
                           yang relevan.

Category 1:                Emissions in this category occurred from procurement of goods and services that
Purchased Goods and        support the Company’s operational activities, including office supplies and third-
Services                   party services. The boundary covers upstream emissions inherent in the goods
                           and services acquired by the Company. The emissions are calculated using a
                           hybrid approach, combining spend-based procurement data and, where available,
                           activity-specific data. Procurement data is obtained from the Company’s internal
                           records, while emission factors are based on internationally recognized databases
                           such as Ecoinvent. Where available, supplier-specific data is prioritized; otherwise,
                           relevant proxy-based emission factors are applied.
Kategori 2:                Emisi pada kategori ini berasal dari perolehan aset jangka panjang seperti
Barang Modal               perangkat teknologi informasi, infrastruktur kantor, dan aset operasional
                           lainnya. Batasan mencakup emisi siklus hidup dari proses produksi aset tersebut.
                           Penghitungan emisi dilakukan menggunakan pendekatan berbasis nilai belanja
                           (spend-based), berdasarkan data belanja modal (capex) dan faktor emisi yang
                           relevan. Dalam beberapa kasus, emisi dipertimbangkan sepanjang umur manfaat
                           aset. Data capex diperoleh dari catatan keuangan internal Perseroan, sedangkan
                           faktor emisi mengacu pada GHG Protocol dan sumber internasional lainnya.

Category 2:                Emissions in this category occured from the acquisition of long-term assets such
Capital Goods              as information technology equipment, office infrastructure, and other operational
                           assets. The limits include lifecycle emissions from the production process of these
                           assets. Emissions are calculated using a spend-based approach, based on capital
                           expenditure (capex) data and relevant emission factors. In some cases, emissions
                           are considered over the useful life of the asset. Capex data is obtained from the
                           Company’s internal financial records, while emission factors refer to the GHG
                           Protocol and other international sources.
Kategori 3:                Kategori ini mencakup emisi tidak langsung dari proses produksi, transportasi,
Aktivitas Terkait Bahan    dan distribusi energi yang dikonsumsi Perseroan namun tidak termasuk dalam
Bakar dan Energi           Cakupan 1 dan Cakupan 2. Batasan mencakup emisi hulu dari konsumsi listrik
                           dan bahan bakar. Penghitungan dilakukan menggunakan pendekatan data rata-
                           rata (average-data method), berdasarkan data konsumsi energi yang tersedia
                           dan dikalikan dengan faktor emisi hulu yang relevan. Asumsi yang digunakan
                           antara lain mencakup faktor kehilangan jaringan listrik (grid loss) dan bauran
                           energi nasional. Dalam hal data energi tidak tersedia secara lengkap, digunakan
                           pendekatan estimasi berbasis proxy yang mencerminkan karakteristik operasional
                           Perseroan.
Category 3:
                                                                                                                    PT Bussan Auto Finance




Fuel- and Energy-related   This category includes indirect emissions from the production, transportation,
Activities                 and distribution of energy consumed by the Company but excluded in Scope
                           1 and Scope 2. The limit includes upstream emissions from electricity and fuel
                           consumption. The calculation is carried out using average-data method, based
                           on available energy consumption data and multiplied by relevant upstream
                           emission factors. The assumptions used include grid loss factors and the national
                           energy mix. In cases where complete energy data is not available, a proxy-
                           based estimation approach is used that reflects the Company’s operational
                           characteristics.

                                                                                                                   305
Page 306
                             Kategori 4:                   Emisi dalam kategori ini berasal dari aktivitas transportasi dan distribusi barang
                             Transportasi dan Distribusi   oleh pihak ketiga dari pemasok ke lokasi operasional Perseroan. Batasan mencakup
                             Hulu                          aktivitas logistik hulu dalam rantai pasok. Penghitungan dilakukan menggunakan
                                                           pendekatan berbasis jarak (distance-based), dengan mengalikan estimasi jarak
                                                           tempuh dan volume pengiriman dengan faktor emisi per ton-kilometer. Karena
                                                           keterbatasan data, digunakan asumsi terkait moda transportasi dan jarak
                                                           berdasarkan rata-rata industri dan data logistik yang tersedia.

                             Category 4:                   Emissions in this category occurred from third-party transportation and
                             Upstream Transportation       distribution of goods from suppliers to the Company’s operational locations.
                             and Distribution              This includes upstream logistics activities in the supply chain. Calculations are
                                                           conducted using a distance-based approach, multiplying estimated distance
                                                           traveled and shipping volume by an emission factor per ton-kilometer. Due to
                                                           data limitations, assumptions regarding transportation mode and distance are
                                                           used based on industry averages and available logistics data.
                             Kategori 5:                   Kategori ini mencakup emisi dari pengolahan dan pembuangan limbah yang
                             (Limbah Operasional)          dihasilkan dari kegiatan operasional Perseroan dan dikelola oleh pihak ketiga.
                                                           Batasan mencakup limbah padat dan cair dari aktivitas operasional. Penghitungan
                                                           emisi dilakukan menggunakan kombinasi metode, antara lain metode First Decay
                                                           Order (FOD) untuk limbah yang ditimbun di landfill serta pendekatan berbasis
                                                           jarak untuk transportasi limbah. Data aktivitas didasarkan pada estimasi volume
                                                           limbah, sedangkan faktor emisi mengacu pada pedoman IPCC dan basis data
                                                           Ecoinvent.

                             Category 5:                   This category includes emissions from the processing and disposal of waste
                             Waste Generated in            generated from the Company’s operational activities and managed by third
                             Operations                    parties. The limits include both solid and liquid waste from operational activities.
                                                           Emissions are calculated using combination of methods, including the First Decay
                                                           Order (FOD) method for landfilled waste and a distance-based approach for waste
                                                           transportation. Activity data is based on estimated waste volumes, while emission
                                                           factors refer to IPCC guidelines and the Ecoinvent database.
                             Kategori 6:                   Emisi dari perjalanan dinas mencakup aktivitas perjalanan karyawan untuk
                             Perjalanan Dinas              keperluan bisnis menggunakan berbagai moda transportasi. Batasan mencakup
                                                           perjalanan udara dan darat yang terkait dengan kegiatan operasional Perseroan.
                                                           Penghitungan dilakukan menggunakan pendekatan berbasis jarak (distance-
                                                           based), dengan mengalikan jarak tempuh dengan faktor emisi berdasarkan jenis
                                                           transportasi. Data perjalanan diperoleh dari catatan internal.
2025 Sustainability Report




                                                           Selain itu, Perseroan juga memasukkan penghitungan emisi dari aktivitas
                                                           operasional lapangan yang dilakukan oleh petugas Account Receivable Officer
                                                           (ARO) dan Credit Marketing Officer (CMO). Aktivitas ARO mencakup kunjungan
                                                           kepada konsumen dalam rangka proses penagihan, sementara CMO melakukan
                                                           kunjungan lapangan untuk kegiatan survei dan analisis kelayakan kredit. Data
                                                           yang digunakan dalam penghitungan emisi tersebut didasarkan pada jarak
                                                           tempuh kunjungan sebagaimana tercatat dalam data internal Perseroan.

                             Category 6:                   Emissions from business travel include employee travel for business purposes
                             Business Travel               using various modes of transportation. This limit covers air and land travel
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                                                           related to the Company’s operational activities. The calculation applies distance-
Laporan Keberlanjutan 2025




                                                           based approach, multiplying the distance traveled by an emission factor based
                                                           on the type of transportation. Travel data is acquired from internal records.

                                                           In addition, the Company also includes emissions from field operational activities
                                                           conducted by Accounts Receivable Officers (AROs) and Credit Marketing Officers
                                                           (CMOs). ARO activities include visits to consumers for collection purposes, while
                                                           CMOs conduct field visits for surveys and creditworthiness analysis. The data used
                                                           in the emission calculation is based on the distance traveled by these visits as
                                                           recorded in the Company’s internal data.




   306
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Kategori 7:                   Kategori ini mencakup emisi dari perjalanan harian karyawan dari dan ke tempat
Perjalanan Karyawan           kerja. Batasan mencerminkan aktivitas transportasi rutin karyawan sebagai
                              bagian dari emisi tidak langsung Perseroan. Penghitungan emisi dilakukan
                              menggunakan pendekatan berbasis data yang diperoleh dari karyawan, dengan
                              mempertimbangkan asumsi terkait jarak tempuh, frekuensi perjalanan, serta
                              moda transportasi yang digunakan. Dalam hal keterbatasan data survei yang rinci,
                              Perseroan menggunakan pendekatan estimasi berbasis proxy yang disesuaikan
                              dengan pola mobilitas umum di Indonesia, dengan faktor emisi mengacu pada
                              GHG Protocol dan US EPA.

Category 7:                   This category includes emissions from employees’ daily route to and from work.
Employee Commuting            The threshold reflects employees’ routine transportation activities as part of the
                              Company’s indirect emissions. Emissions calculations are based on employee
                              data, taking into account assumptions regarding distance traveled, frequency of
                              travel, and mode of transportation used. Due to limited detailed survey data, the
                              Company applies proxy-based estimation approach tailored to general mobility
                              patterns in Indonesia, with emission factors based on GHG Protocol and US EPA.
Kategori 9:                   Emisi dalam kategori ini berkaitan dengan aktivitas transportasi dan distribusi
Transportasi dan Distribusi   yang terjadi setelah layanan pembiayaan diberikan, yang dilakukan oleh
Hilir                         pihak ketiga. Batasan mencakup aktivitas logistik yang secara tidak langsung
                              terkait dengan rantai nilai Perseroan. Penghitungan dilakukan menggunakan
                              pendekatan estimasi berbasis proxy, mengingat keterbatasan visibilitas atas
                              aktivitas distribusi hilir, dengan faktor emisi yang mengacu pada Ecoinvent atau
                              referensi serupa.

Category 9:                   Emissions in this category are related to transportation and distribution activities
Downstream                    that occurred after the financing service is provided, which were performed by third
Transportation and            parties. The limit includes logistics activities indirectly linked to the Company’s
Distribution                  value chain. The calculation is performed using a proxy-based estimation
                              approach, given limited visibility into downstream distribution activities, with
                              emission factors referenced to Ecoinvent or a similar reference.
Kategori 15:                  Sebagai perusahaan pembiayaan, kategori ini merupakan sumber emisi Cakupan
Investments                   3 yang paling signifikan bagi Perseroan. Batasan mencakup emisi yang dihasilkan
(Emisi Pembiayaan)            dari pembiayaan yang meliputi seluruh portfolio embiayaan Perseroan.
                              Penghitungan dilakukan dengan mengacu pada metodologi Partnership for
                              Carbon Accounting Financials (PCAF), berdasarkan nilai eksposur pembiayaan
                              (outstanding) dan faktor emisi estimasi berdasarkan jenis kendaraan/
                              pembiyayaan.

Category 15:                  Emissions in this category are related to transportation and distribution activities
Investments                   that occur after the financing service is provided, which were performed by third
(Financed Emissions)          parties. The limit includes logistics activities indirectly linked to the Company’s
                              value chain. The calculation is performed using proxy-based estimation approach,
                              given limited visibility into downstream distribution activities, with emission
                              factors referenced to Ecoinvent or a similar reference.
                                                                                                                      PT Bussan Auto Finance




                                                                                                                     307
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                             Emisi Cakupan 3 yang Tidak Signifikan
                             NON-SIGNIFICANT SCOPE 3 EMISSION [IFRS S2.29.(a)]

                             Kategori 8:                   Kategori ini tidak material, mengingat Perseroan tidak memiliki penggunaan aset
                             Aset Sewa Hulu                sewa dari pihak ketiga dalam skala signifikan yang berkontribusi terhadap emisi
                                                           hulu. Kegiatan operasional Perseroan pada umumnya didukung oleh aset yang
                                                           dimiliki sendiri, sementara penggunaan aset sewa, jika ada, bersifat terbatas dan
                                                           tidak memberikan kontribusi emisi yang signifikan dalam rantai nilai.

                             Category 8:                   This category is not material, considering that the Company does not use third-
                             Upstream Leased Assets        party leased assets on a significant scale that contributes to upstream emissions.
                                                           The Company’s operations are generally supported by its own assets, while the
                                                           use of leased assets, if any, is limited and does not contribute significantly to
                                                           emissions in the value chain.
                             Kategori 10:                  Kategori ini tidak material, mengingat Perseroan tidak memproduksi maupun
                             Pemrosesan Produk yang        menjual produk, melainkan menyediakan pembiayaan atas produk yang telah
                             Dijual/Dibiayai               merupakan produk akhir (final product), seperti kendaraan. Perseroan tidak
                                                           memiliki keterlibatan dalam proses pemrosesan lanjutan atas produk tersebut
                                                           setelah disalurkan kepada konsumen, sehingga tidak terdapat emisi signifikan
                                                           yang dapat diatribusikan pada kategori ini.

                             Category 10:                  This category is not material, as the Company neither manufactures nor sells
                             Processing of Sold Products   products, but rather provides financing for finished products, such as vehicles. The
                                                           Company is not involved in any further processing of these products after they
                                                           are distributed to consumers, so there are no significant emissions attributable
                                                           to this category.
                             Kategori 11:                  Kategori ini tidak material dalam konteks pengungkapan operasional Perseroan,
                             Penggunaan Produk yang        mengingat Perseroan tidak memiliki kendali langsung atas penggunaan produk
                             Dijual/Dibiayai               oleh konsumen akhir. Meskipun produk yang dibiayai (seperti kendaraan)
                                                           berpotensi menghasilkan emisi selama masa penggunaan, emisi tersebut tidak
                                                           berada dalam batas kendali maupun pengaruh operasional Perseroan. Oleh
                                                           karena itu, kategori ini tidak dimasukkan dalam pengungkapan emisi Cakupan 3
                                                           pada periode pelaporan ini.

                             Category 11:                  This category is not material in the Company’s operational disclosures context,
                             Use of Sold Products          considering that the Company does not have direct control over the end-user’s
                                                           use of the product. While financed products (such as vehicles) have the potential
                                                           to generate emissions during their lifetime, these emissions are not within the
2025 Sustainability Report




                                                           Company’s operational control or influence. Therefore, this category is not
                                                           included in the Scope 3 emissions disclosures for this reporting period.
                             Kategori 12:                  Kategori ini tidak material, mengingat Perseroan tidak memproduksi atau menjual
                             Pengolahan Akhir Produk       produk, melainkan menyediakan pembiayaan. Dengan demikian, Perseroan tidak
                             yang Dibiayai                 memiliki kendali maupun pengaruh langsung terhadap pengolahan akhir atas
                                                           produk yang dibiayai. Emisi yang timbul dari tahap akhir siklus hidup produk
                                                           tersebut berada di luar batas operasional Perseroan dan tidak dianggap material.

                             Category 12:                  This category is not material, as the Company does not manufacture or sell
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                             End-of-Life Treatment of      products, but rather provides financing. Therefore, the Company has no direct
                             Sold Products                 control or influence over the final processing of the financed products. Emissions
Laporan Keberlanjutan 2025




                                                           arising from these final stages of the product’s life cycle fall outside the Company’s
                                                           operational boundaries and are not considered material.
                             Kategori 13:                  Kategori ini tidak material, karena model bisnis Perseroan tidak berbasis pada
                             Aset Sewa Hilir               penyewaan aset, melainkan pembiayaan kepada konsumen. Oleh karena itu,
                                                           tidak terdapat aset sewa hilir yang berada dalam kendali operasional Perseroan
                                                           yang dapat menimbulkan emisi signifikan dalam kategori ini.

                             Category 13:                  This category is not material because the Company’s business model is not based
                             Downstream Leased Assets      on asset leasing, but rather on financing to consumers. Therefore, there are no
                                                           downstream leased assets under the Company’s operational control that may
                                                           generate significant emissions in this category.
   308
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 Kategori 14:                             Kategori ini tidak material, karena Perseroan tidak menjalankan model bisnis
 Waralaba                                 berbasis waralaba. Tidak terdapat hubungan waralaba dalam struktur bisnis
                                          Perseroan yang dapat menimbulkan emisi tidak langsung dalam rantai nilai.

 Category 14:                             This category is not material because the Company does not operate a franchise-
 Franchises                               based business model. There are no franchise relationships within the Company’s
                                          business structure that may generate indirect emissions within the value chain.



                               URAIAN                                                2025                      2024                      2023
                             DESCRIPTION
 Emisi GRK (Cakupan 1) langsung / Direct GHG Emission (Scope 1 )
 Stationary Combustion                                                                        19.6                      21.4                      16.3
 Mobile Combustion                                                                          900.5                     900.0                     816.5
 Fugitive Emission                                                                              0.1                       0.1                       0.2
 Sub total (Ton CO2e)                                                                       920.3                     921.6                     833.0
 Emisi GRK (Cakupan 2) Tidak Langsung / Non-Direct GHG Emission (Scope 2)
 Listrik / Electricity                                                                    6,321.3                   6,610.3                  6,047.9
 Sub total (Ton CO2e)                                                                    6,321.3                   6,610.3                   6,047.9
 Emisi GRK (Cakupan 3) Tidak Langsung Lainnya / Other Non-Direct GHG Emission (Scope 3)
 Purchase Goods & Services                                                                  416.5                     692.7                     555.2
 Capital Goods                                                                              144.5                     255.0                     115.9
 Fuel & Energy-related Activities                                                           699.1                     717.1                     668.4
 Upstream Transportation and Distribution                                                     12.7                      14.5                      10.1
 Waste Generated in Operations                                                                26.8                      17.1                      10.3
 Business Travel                                                                        32,902.7                  34,506.5                  31,208.9
 Employee Commuting                                                                     14,747.7                  14,690.3                  14,851.7
 Downstream Transportation & Distribution                                               13,850.4                  10,940.3                   8,585.9
 Investments                                                                          229,580.8                 241,037.5                 238,368.9
 Sub total (Ton CO2e)                                                                 292,381.2                 302,871.0                294,375.5
 Jumlah emisi cakupan 1, 2, dan 3 (Ton CO2e)
                                                                                      299,622.8                 310,174.1                301,191.6
 Total Emission scope 1, 2, and 3 (Ton CO2e)
 Intensitas Emisi (Ton CO2e/Rp miliar pendapatan)
                                                                                               62.7                     66.2                      65.9
 Emission Intensity (Tons CO2e /Rp billion revenues)

Catatan:                                                                      Notes:
a. Perhitungan emisi GRK mencakup GRK utama yaitu karbon dioksida             a. GHG emission calculations including the main GHGs, such as carbon
   (CO2), metana (CH4), dan dinitrogen oksida (N2O) yang dikonversi ke           dioxide (CO2), methane (CH4), and nitrous oxide (N2O), converted
   dalam satuan karbon dioksida ekuivalen (CO2e).                                into units of carbon dioxide equivalent (CO2e).
b. Tahun dasar yang digunakan adalah 2023 sebagai acuan untuk                 b. The base year used is 2023 as the reference for GHG emission
   pemantauan dan perbandingan kinerja emisi GRK dari waktu ke waktu.            performance monitoring and comparison over periods.
c. Faktor emisi yang digunakan dalam perhitungan bersumber dari               c. Emission factors used in the calculations are adapted from globally
   referensi yang diakui secara internasional dan nasional, seperti GHG          and nationally recognized references, such as the GHG Protocol,
   Protocol, IPCC, International Energy Agency (IEA), International Civil        the IPCC, the International Energy Agency (IEA), the International
                                                                                                                                                              PT Bussan Auto Finance




   Aviation Organization (ICAO) untuk perjalanan udara, serta database           Civil Aviation Organization (ICAO) for air travel, as well as the life
   Life Cycle Assessment (LCA) melalui ecoinvent, Kementerian Energi             cycle assessment (LCA) database through ecoinvent, the Ministry
   dan Sumber Daya Mineral (ESDM) serta faktor emisi grid nasional.              of Energy and Mineral Resources (ESDM), and the national grid
   Pemilihan faktor emisi mempertimbangkan kesesuaian geografis dan              emission factors. The selection of emission factors takes into account
   jenis aktivitas, serta diperbarui secara berkala, apabila tidak terdapat      geographic suitability and activity type and is updated periodically.
   faktor emisi spesifik yang diatur secara nasional untuk suatu sumber          If there is no specific nationally regulated emission factor for an
   emisi, digunakan referensi internasional yang diakui dan paling relevan       emission source, the recognized international reference most relevant
   dengan karakteristik aktivitas yang dihitung.                                 to the characteristics of the activity being calculated is used.
d. Nilai Global Warming Potential (GWP) yang digunakan dalam laporan          d. The Global Warming Potential (GWP) values used  ​​   in this report refer
   ini mengacu pada pedoman IPCC yang diadopsi dalam GHG Protocol.               to the IPCC guidelines adopted in the GHG Protocol. If there is a
   Apabila pada periode pelaporan terjadi perubahan sumber referensi             change in the GWP reference source or an update to the emission
   GWP atau pembaruan faktor emisi, Perseroan dapat melakukan                    factor during the reporting period, the Company may adjust or
   penyesuaian atau recalculation terhadap data historis yang material           recalculate material historical data to maintain consistency and
   guna menjaga konsistensi dan keterbandingan antar periode pelaporan.          comparability between reporting periods.                                    309
Page 310
                             e. Penghitungan dilakukan mengikuti The GHG Protocol Corporate                e. Calculations are conducted based on the GHG Protocol Corporate
                                Accounting and Reporting Standard (2004 Revised Edition)                      Accounting and Reporting Standard (2004 Revised Edition) using
                                menggunakan pendekatan berbasis aktivitas (activity-based                     an activity-based approach. The Company applies an operational
                                approach). Perseroan menggunakan pendekatan operational control               control approach in determining organizational boundaries, where
                                dalam menentukan batasan organisasi, di mana emisi diakui dari                emissions are recognized from all operational activities within the
                                seluruh aktivitas operasional yang berada dalam kendali Perseroan.            Company’s control. This approach was chosen as it is considered
                                Pendekatan ini dipilih karena dinilai paling mencerminkan aktivitas           to be the best reflect operational activities directly managed and
                                operasional yang secara langsung dikelola dan dikendalikan oleh               controlled by the Company. Scope 2 emissions are calculated using a
                                Perseroan. Perhitungan emisi Cakupan 2 dilakukan menggunakan                  location-based method, Scope 3 emissions are determined based on
                                pendekatan location-based method, penentuan emisi Cakupan                     meaningfulness or significance criteria, and financed emissions are
                                3 berdasarkan kriteria kebermaknaan atau signifikansi, serta                  calculated using the Partnership for Carbon Accounting Financials
                                penghitungan financed emissions menggunakan Partnership for                   (PCAF).
                                Carbon Accounting Financials (PCAF).
                             f. Data aktivitas berdasarkan hasil pencatatan dan pengukuran langsung,       f. Activity data refer to direct recording and measurement results, and
                                serta didukung oleh pendekaran internal dan estimasi yang relevan             supported by internal approaches as well as relevant estimates for
                                untuk aktivitas tertentu yang belum terdokumentasi secara lengkap.            certain activities that are not yet fully documented. In cases of data
                                Dalam hal terdapat keterbatasan data, Perseroan menggunakan                   limitations, the Company applies assumptions based on estimation
                                asumsi berbasis pendekatan estimasi, guna memastikan kelengkapan              approaches, to ensure completeness and consistency of the emissions
                                dan konsistensi pengukuran emisi.                                             measurements.
                             g. Terdapat inherent limitations dalam akurasi data emisi. Sumber             g. There are inherent limitations in the accuracy of emissions data. The
                                ketidakpastian utama dalam inventarisasi emisi Perseroan meliputi             main sources of uncertainty in the Company’s emissions inventory
                                variasi pola commuting karyawan, asumsi jarak perjalanan dinas. Selain        include variations in employee commuting patterns, assumed
                                itu, untuk kategori Cakupan 3 tertentu seperti pembelian barang dan jasa      travel distances. Furthermore, for specific Scope 3 categories, such
                                dari pihak ketiga, penghitungan emisi dilakukan dengan pendekatan             as purchases of goods and services from third parties, emissions
                                berbasis pengeluaran atau data agregat, dengan fokus pada kategori            calculations are conducted using an expenditure-based or
                                pembelian yang paling material atau memiliki nilai terbesar, sehingga         aggregated data approach, focusing on the most material or highest-
                                masih mengandung keterbatasan dalam merepresentasikan kondisi                 value purchase categories. Therefore, the results of the emissions
                                aktual secara rinci. Oleh karena itu, hasil inventarisasi emisi harus         inventory should be understood as the best estimate based on the
                                dipahami sebagai estimasi terbaik berdasarkan data dan metodologi             data and methodology available during the reporting period.
                                yang tersedia pada periode pelaporan.




                                          Emisi Pembiayaan                                                             Financed Emissions

                             Perseroan mengungkapkan financed emissions,                                   The Company discloses financed emissions, which
                             yaitu emisi dari portofolio pembiayaan, untuk                                 are emissions sourced from the financing portfolio,
                             meningkatkan transparansi emisi tidak langsung.                               to improve transparency of indirect emissions. As a
                             Sebagai signatory Partnership for Carbon Accounting                           signatory to the Partnership for Carbon Accounting
                             Financials, pengukuran dilakukan sesuai metodologi                            Financials, the measurement is conducted based
                             PCAF dengan mempertimbangkan nilai pembiayaan,                                on PCAF methodology, considering financing value,
                             jenis aset, dan faktor emisi, serta mengacu pada                              asset type, and emission factors, and referring to the
                             pendekatan operational control dalam GHG Protocol                             operational control approach in the GHG Protocol
                             Scope 3. Pengungkapan ini merupakan pengembangan                              Scope 3. This disclosure is an extension of the
                             dari kategori Investments (Scope 3 – Category 15)                             Investments category (Scope 3 – Category 15), with a
                             dengan pendekatan yang lebih terstruktur untuk                                more structured approach to comprehensively describe
2025 Sustainability Report




                             menggambarkan kontribusi emisi pembiayaan secara                              the contribution of financed emissions. Financed
                             komprehensif, di mana financed emissions menjadi                              emissions are the dominant component of total
                             komponen dominan dalam total emisi, mencerminkan                              emissions, reflecting the nature of the Company’s
                             karakter industri Perseroan yang sebagian besar                               industry, where the majority of environmental impacts
                             dampak lingkungannya berasal dari aktivitas yang                              originate from financed activities, not from the
                             dibiayai, bukan operasional langsung Perseroan.                               Company’s direct operations.


                             Emisi pembiayan berdasarkan                                                   Financed Emissions
|




                             jenis pembiayaan Perseroan                                                    by Financing Type
Laporan Keberlanjutan 2025




                             Pada periode pelaporan, pengukuran financed                                   During the reporting period, financed emissions
                             emissions telah mencakup sekitar 100% dari total                              measurements covered approximately 100% of
                             portofolio pembiayaan berdasarkan outstanding.                                the total financing portfolio based on outstanding
                                                                                                           balances.




   310
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               URAIAN                             2025                     2024                     2023
             DESCRIPTION                  tCO2e          %         tCO2e          %         tCO2e          %
 Pembiayaan Motor Baru Yamaha
                                         129,078.5       56.2%   126,001.4        52.3%   126,173.3        52.9%
 New Yamaha Motorcycle Financing
 Pembiayaan BAF Dana Syariah
                                          70,974.1       30.9%    74,848.0        31.1%    55,119.0        23.1%
 BAF Dana Syariah Financing
 Pembiayaan Mobil
                                          21,233.7       9.2%     29,807.6        12.4%    43,500.5        18.2%
 Car Financing
 Pembiayaan Motor Bekas Berkualitas
                                           7,016.9       3.1%       8,737.0       3.6%     10,689.6        4.5%
 Used Motorcycle Financing
 Pembiayaan Elektronik & Furnitur
                                           1,213.6       0.5%       1,528.5       0.6%      2,736.7        1.1%
 Multiproduct Financing
 Pembiayaan Usaha Mikro Kecil dan
 Menengah (UMKM)
                                              64.0       0.0%         115.1       0.0%        149.9        0.1%
 Micro, Small, & Medium Enterprises
 (MSME) Financing
 Total Emisi Cakupan 3
                                        229,580.8        100% 241,037.5           100% 238,368.9           100%
 Total Scope 3 Emission



Rincian financed emissions disajikan dalam emisi         Details of financed emissions are presented in absolute
absolut (tCO2e) per produk dan kelas aset untuk          emissions (tCO2e) per product and asset class to
memberikan gambaran sumber emisi utama dalam             provide an overview of the main emission sources in the
portofolio pembiayaan. Penghitungan menggunakan          financing portfolio. The calculation uses a combination
kombinasi data internal dan estimasi berbasis proxy,     of internal data and proxy-based estimates, particularly
terutama untuk pembiayaan kendaraan bermotor,            for motor vehicle financing, considering vehicle type,
dengan mempertimbangkan jenis kendaraan,                 energy consumption, and usage assumptions, thus
konsumsi energi, dan asumsi penggunaan, sehingga         reflecting the best estimates for the reporting period.
mencerminkan estimasi terbaik pada periode               Going forward, this disclosure is expected to serve as
pelaporan. Ke depan, pengungkapan ini diharapkan         a basis for climate risk management, identification of
menjadi dasar pengelolaan risiko iklim, identifikasi     low-carbon opportunities, and portfolio alignment with
peluang rendah karbon, dan penyelarasan portofolio       the decarbonization targets.
dengan target dekarbonisasi.


Penyesuaian Ulang (Recalculation) dan Ambang             Recalculation and Significance Threshold
Batas Signifikansi

Perseroan mencoba melakukan pendekatan dengan            Recalculation and Significance Threshold The Company
menggunakan ambang batas signifikansi sekitar 5%         has adopted an approach using a significance threshold
pada tingkat total emisi portofolio sebagai acuan        of approximately 5% of the total portfolio emissions
dalam mempertimbangkan perlunya dilakukan                level as a reference when considering the need to
recalculation terhadap baseline emisi. Pendekatan        recalculate the emissions baseline. This approach
ini mempertimbangkan fluktuasi historis dan              considers historical fluctuations and data uncertainty.
ketidakpastian data. Penyesuaian dilakukan jika          Adjustments will be made if there are material changes,
terdapat perubahan material, seperti metodologi,         such as in methodology, improvements in data quality,
peningkatan kualitas data, atau komposisi portofolio     or the composition of the financing portfolio. This
                                                                                                                     PT Bussan Auto Finance




pembiayaan. Pendekatan ini akan terus ditinjau dan       approach will be continuously reviewed and refined as
disempurnakan seiring peningkatan kualitas data dan      data quality and methodology improve in the future.
metodologi ke depan.




                                                                                                                    311
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                             Emisi yang dihindari
                             AVOIDED EMISSION

                                                    URAIAN                                                                                          Jumlah
                                                                                                2025            2024                 2023
                                                  DESCRIPTION                                                                                        Total
                              Emisi Pembiayaan (Mobil - EV)
                                                                                                  56.44            153,42             170.51             380.37
                              Financed Emission (Car - EV)
                              Emisi Baseline (Mobil - bahan bakar fosil (ICE))
                                                                                                1,105.37         3,004.52            3,339.12         7,449.01
                              Baseline Emission (Car - Fossil Fuel (ICE))
                              Emisi Dihindari
                                                                                                1,048.93         2,851.10            3,168.61         7,068.63
                              Avoided emission (tCO2e)

                             Catatan:                                                            Remarks:
                             a. Dihitung mengacu PCAF dengan asumsi konsumsi EV 0,15 kWh/        a. Calculated based on PCAF assuming EV consumption of 0.15
                                 km, faktor emisi grid JAMALI 0,80 tCO2/MWh, dan jarak tempuh       kWh/km, JAMALI grid emission factor of 0.80 tCO2/MWh, and
                                 tahunan.                                                           annual mileage.
                             b. Baseline sebagai counterfactual; avoided emissions = selisih     b. Baseline as counterfactual; avoided emissions = difference with
                                 dengan financed emissions                                          financed emissions




                             Perseroan melakukan pengukuran terbatas avoided                     The Company conducted limited measurement of
                             emissions pada portofolio pembiayaan kendaraan                      avoided emissions on electric vehicle (EV) financing
                             listrik (EV) dengan membandingkan emisi EV terhadap                 portfolio by comparing EV emissions to fossil-fueled
                             skenario kendaraan berbahan bakar fosil (ICE) sebagai               vehicle (ICE) scenario as a baseline (counterfactual). In
                             baseline (counterfactual). Sepanjang 2023–2025,                     2023–2025 period, EV financing generated financed
                             pembiayaan EV menghasilkan financed emissions                       emissions of 380.37 tCO2e, significantly lower than
                             sebesar 380,37 tCO2e, jauh lebih rendah dibandingkan                the ICE baseline of 7,449.01 tCO2e, resulting in
                             baseline ICE sebesar 7.449,01 tCO2e, sehingga                       avoided emissions of 7,068.63 tCO2e, reflecting a shift
                             menciptakan avoided emissions sebesar 7.068,63                      towards low-carbon financing. The Company also has
                             tCO2e yang mencerminkan pergeseran menuju                           carbon credits amounted 7,000 tCO2e via IDX Carbon,
                             pembiayaan rendah karbon. Perseroan juga memiliki                   however, the retirement has not been done and
                             kredit karbon sebesar 7.000 tCO2e melalui IDX Carbon,               therefore excluded in the calculation of greenhouse
                             namun belum dilakukan retirement sehingga belum                     gas inventory emission reduction.
                             diperhitungkan sebagai pengurang emisi inventarisasi
                             gas rumah kaca.



                             Jumlah Emisi GHG Bruto
2025 Sustainability Report




                             TOTAL GROSS GHG EMISSIONS [IFRS S2.29 [A][L]]
                                    97.6%                                                              2.1% 0.3%                              Cakupan 1 | Scope 1
                             2025                                                                                        299,622.8            Cakupan 2 | Scope 2
                                    97.6%                                                              2.1% 0.3%                              Cakupan 3 | Scope 3
                             2024                                                                                        310,174.1
                                    97.6%                                                              2.1% 0.3%
                             2023                                                                                        301,191.6
|




                             Konsentrasi emisi terbesar Perseroan berada pada                    The Company’s emissions profile is heavily
                             Cakupan 3, khususnya kategori financed emissions,                   concentrated in Scope 3, particularly within financed
Laporan Keberlanjutan 2025




                             dengan porsi sekitar 97,57% dari total emisi pada tahun             emissions, which accounted for approximately 97.57%
                             2025. Hal ini menunjukkan bahwa sebagian besar jejak                of total emissions in 2025. This indicates that the
                             karbon Perseroan berasal dari aktivitas tidak langsung              majority of the Company’s carbon footprint originates
                             dalam rantai nilai, khususnya dari portofolio pembiayaan            from indirect activities across its value chain, primarily
                             (financed emissions) yang tercermin dalam kategori                  from its financing portfolio as reflected in the
                             Investments. Sementara itu, kontribusi Cakupan 1 dan                Investments category. In contrast, Scope 1 and Scope
                             Cakupan 2 relatif tidak signifikan, masing-masing sekitar           2 emissions remain relatively insignificant, contributing
                             0,31% dan 2,12%. Meskipun demikian, Perseroan tetap                 approximately 0.31% and 2.12%, respectively.
                             memperlakukan emisi Cakupan 1 dan Cakupan 2 sebagai                 Nevertheless, the Company continues to treat Scope
                             bagian dari tanggung jawab operasional yang perlu                   1 and Scope 2 emissions as part of its operational
                             dikelola secara aktif melalui berbagai inisiatif efisiensi          responsibility, to be actively managed through various
                             dan pengurangan emisi.                                              efficiency and emission reduction initiatives.
   312
Page 313
Pada tahun 2025, emisi Cakupan 1 Perseroan                 In 2025, the Company’s Scope 1 emissions decreased
mengalami        penurunan     dibandingkan      tahun     compared to the previous year. This reduction was
sebelumnya. Penurunan ini terutama dipengaruhi             primarily driven by lower emissions from stationary
oleh berkurangnya emisi dari stationary combustion         combustion, following the replacement of diesel-
melalui penggantian genset berbahan bakar diesel           powered generators with gasoline-based units across six
menjadi bensin di 6 kantor cabang. Selain itu, fugitive    branch offices. In addition, fugitive emissions showed
emissions juga menunjukkan tren penurunan atau             a declining or relatively stable trend, supported by the
relatif stabil, seiring dengan penggantian 354 unit        replacement of 354 air conditioning units from R22 to
AC dari refrigeran R22 ke R32 yang memiliki dampak         R32 refrigerants, which have a lower emissions impact.
emisi lebih rendah.

Emisi Cakupan 2 juga menunjukkan tren penurunan            Scope 2 emissions also demonstrated a downward
pada tahun 2025, yang didorong oleh implementasi           trend in 2025, driven by the implementation of
berbagai inisiatif efisiensi energi. Upaya tersebut        energy efficiency initiatives. These efforts included
antara lain meliputi penggantian lampu TL (tube            the replacement of fluorescent tube lamps with LED
lamp) menjadi LED serta pembaruan unit AC lama di          lighting and the upgrading of older air conditioning
beberapa cabang dengan teknologi yang lebih efisien.       units in several branches with more energy-efficient
Inisiatif ini berkontribusi pada penurunan konsumsi        technologies. These initiatives contributed to reduced
listrik dan secara langsung menurunkan emisi               electricity consumption and, consequently, lower
tidak langsung Perseroan, sekaligus mencerminkan           indirect emissions, reflecting the Company’s ongoing
komitmen berkelanjutan dalam meningkatkan                  commitment to improving operational efficiency.
efisiensi operasional.

Total emisi Cakupan 3 Perseroan pada tahun 2025            Total Scope 3 emissions in 2025 decreased compared
tercatat mengalami penurunan dibandingkan tahun            to 2024, mainly driven by reductions in the Investments
2024, terutama didorong oleh penurunan pada kategori       and Business Travel categories. However, overall
Investments dan Business Travel. Namun demikian, secara    emission levels remain relatively high and broadly
umum level emisi masih relatif tinggi dan cenderung        stable compared to 2023. This indicates that managing
stabil dibandingkan tahun 2023. Hal ini mengindikasikan    Scope 3 emissions, particularly financed emissions,
bahwa upaya pengelolaan Cakupan 3, khususnya pada          continues to be a key challenge requiring a long-
financed emissions, masih menjadi tantangan utama          term strategic approach. This includes strengthening
yang memerlukan pendekatan strategis jangka panjang.       measurement methodologies, improving data quality
Upaya tersebut mencakup penguatan metodologi               and granularity, and integrating sustainability
pengukuran, peningkatan kualitas dan granularitas data,    considerations into financing policies and risk
serta integrasi aspek keberlanjutan ke dalam kebijakan     management frameworks.
pembiayaan dan manajemen risiko.

Penurunan emisi pada kategori pembiayaan (financed         The decline in financed emissions in 2025 was
emissions) di tahun 2025 terutama disebabkan               primarily attributed to a decrease in the attribution
oleh menurunnya attribution factor pada segmen             factor within the car financing segment, in line with
pembiayaan mobil, seiring dengan penurunan                 reduced financing disbursements in this segment. This
penyaluran pembiayaan pada segmen tersebut. Hal            significantly lowered the emissions contribution from
ini secara signifikan menurunkan porsi emisi yang          the portfolio. Although emissions increased in other
dikontribusikan dari portofolio tersebut. Meskipun         segments, such as non-motorcycle financing (NMC),
terdapat peningkatan emisi pada segmen lain seperti        the overall reduction in higher-emission segments
non-motorcycle financing (NMC), secara agregat             outweighed these increases, resulting in a net decline.
penurunan pada segmen dengan intensitas emisi
yang lebih tinggi tetap lebih dominan, sehingga
menghasilkan tren penurunan secara keseluruhan.

Selain itu, kategori lain yang juga memberikan             Other significant contributors to Scope 3 emissions
kontribusi signifikan adalah Business Travel dan           include Business Travel and Employee Commuting,
                                                                                                                       PT Bussan Auto Finance




Employee Commuting, masing-masing sekitar 11,03%           accounting for approximately 11.03% and 4.94%,
dan 4,94% dari total Cakupan 3. Kontribusi pada            respectively. Emissions from Business Travel are largely
Business Travel terutama didorong oleh aktivitas           driven by field operations conducted by Account
operasional lapangan yang dilakukan oleh Account           Receivable Officers (ARO) and Credit Marketing
Receivable Officer (ARO) dan Credit Marketing              Officers (CMO), which are integral to the Company’s
Officer (CMO), yang merupakan bagian integral dari         business model. However, emissions in this category
model bisnis Perseroan. Namun demikian, emisi dari         have shown a declining trend, supported by improved
kategori ini menunjukkan tren penurunan, seiring           collection strategies and the acceleration of business
dengan optimalisasi strategi collection serta akselerasi   process digitalization, reducing the need for physical
digitalisasi proses bisnis.                                mobility.
                                                                                                                      313
Page 314
                             Di sisi lain, emisi dari kategori Downstream                       On the other hand, emissions from Downstream
                             Transportation     &    Distribution    menunjukkan                Transportation & Distribution increased to 4.64%, in
                             peningkatan kontribusi menjadi 4,64%. Kenaikan ini                 line with the growth in financing activities that drive
                             sejalan dengan pertumbuhan aktivitas pembiayaan                    the distribution of financed vehicles to end customers.
                             yang berdampak pada peningkatan distribusi                         This increase is generally correlated with the total
                             kendaraan kepada konsumen akhir. Secara umum,                      distribution distance, which rises alongside the volume
                             tren peningkatan emisi pada kategori ini berkorelasi               of delivered units.
                             dengan total jarak tempuh distribusi, yang meningkat
                             seiring dengan volume pengantaran unit yang dibiayai.

                             Sementara itu, kategori lainnya seperti Fuel & Energy-             Meanwhile, other categories such as Fuel & Energy-
                             related Activities, Purchase of Goods & Services, serta            related Activities, Purchased Goods & Services, and
                             Capital Goods memberikan kontribusi yang relatif                   Capital Goods individually contribute less than 1%
                             kecil secara individual (masing-masing di bawah 1%).               each. While relatively small, these categories remain
                             Meskipun porsinya tidak signifikan, kategori-kategori              relevant within the broader context of value chain
                             ini tetap relevan dalam konteks pengelolaan emisi                  emissions management and represent additional
                             rantai nilai secara menyeluruh, serta mencerminkan                 opportunities to enhance efficiency and strengthen
                             peluang tambahan untuk peningkatan efisiensi dan                   sustainable procurement practices.
                             penguatan praktik pengadaan berkelanjutan.

                             Ke depan, Perseroan menyadari pengelolaan Cakupan 3                Moving forward, the Company recognizes that
                             memerlukan kolaborasi dengan konsumen, mitra bisnis,               Scope 3 management requires collaboration with
                             dan regulator. Oleh karena itu, penguatan kebijakan                the consumers, business partners, and regulators.
                             pembiayaan berkelanjutan, peningkatan engagement                   Therefore, strengthening sustainable financing
                             debitur terkait praktik rendah karbon, serta eksplorasi            policies, increasing debtor engagement related to low-
                             science-based targets menjadi bagian dari roadmap                  carbon practices, and exploring science-based targets
                             dekarbonisasi.                                                     are part of the decarbonization roadmap.


                             Intensitas Emisi GRK                                               GHG Emission Intensity
                             [GRI 305-4] [SEOJK F.11] [POJK 6.c.3.e.4.a] [IDX E-02]             [GRI 305-4] [SEOJK F.11] [POJK 6.c.3.e.4.a] [IDX E-02]

                             Perseroan juga memantau intensitas emisi sebagai                   The Company also monitors emission intensity as
                             indikator kinerja lingkungan. Pengukuran dilakukan                 an indicator of environmental performance. This
                             dengan membandingkan total emisi gas rumah                         measurement is performed by comparing total
                             kaca terhadap total pendapatan. Pendekatan                         greenhouse gas emissions to total revenue. This
                             ini memberikan gambaran mengenai efektivitas                       approach provides an overview of the effectiveness
                             pengelolaan emisi relatif terhadap pertumbuhan                     of emissions management relative to business growth
                             bisnis, serta membantu Perseroan mengidentifikasi                  and helps the Company identify emission reduction
                             peluang pengurangan emisi yang dapat diterapkan                    opportunities that can be implemented without
2025 Sustainability Report




                             tanpa menghambat kinerja usaha jangka panjang.                     constraining long-term business performance.
|
Laporan Keberlanjutan 2025




                             Jumlah Emisi                                       Pendapatan                                  Intensitas Emisi
                             Total Emission                                     Revenues                                    Emission Intensity


                             298,409.2                                          Rp    4,777.1                               62.5
                             ton CO2e                                           Miliar                                      ton CO2e/Rp miliar pendapatan
                             tons CO2e                                          Billion                                     tons CO2e/Rp billion revenues

                             2025              298,409.2                        2025         4,777.1                        2025                         62.5
                             2024              308,874.3                        2024         4,685.1                        2024                         65.9
                             2023              298,732.5                        2023         4,568.9                        2023                         65.4


   314
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Harga Karbon Internal [IFRS S2.29.(f)]                     Internal Carbon Pricing [IFRS S2.29.(f)]

Hingga tahun 2025, Perseroan belum menerapkan              As of 2025, the Company will not implement an
harga karbon internal (internal carbon price) dalam        internal carbon price in its decision-making processes,
proses pengambilan keputusan, termasuk dalam               including financing decisions, investment analysis, or
keputusan pembiayaan, analisis investasi, maupun           other strategic planning.
perencanaan strategis lainnya.

Perseroan saat ini masih dalam tahap awal                  The Company is currently in the early stages of
pengembangan pendekatan pengelolaan risiko                 developing an approach to managing climate change
dan peluang terkait perubahan iklim, dan akan              risks and opportunities and will consider implementing
mempertimbangkan penerapan mekanisme harga                 an internal carbon pricing mechanism gradually as
karbon internal secara bertahap seiring dengan             business needs, regulations, and applicable best
perkembangan kebutuhan bisnis, regulasi, serta praktik     practices evolve.
terbaik yang berlaku.


Target terkait iklim [IDX E-07] [IFRS S2.33.(a-e)]         Climate-Related Targets [IDX E-07] [IFRS S2.33.(a-e)]

Hingga tahun 2025, Perseroan belum menetapkan              As of 2025, the Company has not established formal
target kuantitatif formal terkait pengurangan emisi        quantitative targets for greenhouse gas emission
gas rumah kaca yang mencakup Cakupan 1, Cakupan            reductions covering Scope 1, Scope 2, and Scope
2, dan Cakupan 3 secara menyeluruh. Periode                3 comprehensively. The 2024–2025 period is the
2024–2025 merupakan fase awal Perseroan dalam              Company’s initial phase in identifying emission
melakukan identifikasi sumber emisi dan penghitungan       sources and calculating an emissions inventory as a
inventarisasi emisi sebagai dasar pengembangan             basis for developing future targets.
target di masa mendatang.

Pada tahun 2024, Perseroan sempat menetapkan               In 2024, the Company established indicative targets
target indikatif pengurangan emisi Cakupan 1 dan           for medium-term reductions in Scope 1 and Scope
Cakupan 2 (operational emission) dalam jangka              2 (operational emissions). However, these targets
menengah. Namun demikian, target tersebut saat             are currently under review, as methodology, data
ini masih dalam proses peninjauan kembali seiring          quality, and a more comprehensive assessment of the
dengan penguatan metodologi, peningkatan kualitas          Company’s emissions profile are strengthened.
data, serta hasil assessment yang lebih komprehensif
terhadap profil emisi Perseroan.

Perseroan telah mulai mengembangkan pendekatan             The Company has begun developing an initial
awal dalam pengelolaan emisi, termasuk melalui             approach to emissions management, including
proses identifikasi sumber emisi, pengukuran emisi,        identifying emission sources, measuring emissions,
serta penguatan tata kelola dan metodologi yang            and strengthening governance and methodologies
mendukung penetapan target di masa mendatang.              to support future target setting. Furthermore, the
Selain itu, Perseroan juga telah melaksanakan beberapa     Company has implemented several initiatives that
inisiatif yang berkontribusi terhadap pengurangan          contribute to emissions reductions, such as increasing
emisi, seperti peningkatan efisiensi operasional melalui   operational efficiency through digitalization, various
digitalisasi, berbagai inisiatif untuk menekan emisi       initiatives to reduce the volume of Scope 1 and 2
Cakupan 1 dan 2, serta pengembangan pembiayaan             emissions, and developing financing to support electric
yang mendukung kendaraan listrik.                          vehicles.

Saat ini, Perseroan masih melakukan assessment             Currently, the Company is conducting a gradual
secara bertahap untuk menetapkan target terkait iklim      assessment to establish more structured climate-
yang lebih terstruktur, termasuk dalam menentukan          related targets, including determining relevant metrics,
                                                                                                                       PT Bussan Auto Finance




metrik yang relevan, cakupan target, periode waktu,        target scope, timeframe, and baseline. Moving forward,
serta baseline yang digunakan. Ke depan, Perseroan         the Company is committed to developing emission
berkomitmen      untuk     mengembangkan      target       reduction targets that align with its business strategy
pengurangan emisi yang selaras dengan strategi bisnis      and take into account applicable best practices,
dan mempertimbangkan praktik terbaik yang berlaku,         including the possibility of gradually adopting
termasuk kemungkinan mengacu pada standar                  international standards.
internasional secara bertahap.




                                                                                                                      315
Page 316
                             Emisi Udara Signifikan Lainnya [GRI 305-6] [GRI 305-7]       Other Significant Air Emissions [GRI 305-6] [GRI 305-7]

                             Kegiatan usaha Perseroan di sektor pembiayaan                The Company’s business activities in the financing
                             tidak melibatkan penggunaan atau produksi zat                sector do not involve the use or production of ozone-
                             perusak ozon (Ozone Depleting Substances/ODS).               depleting substances (ODS). The Company’s business
                             Proses bisnis Perseroan juga tidak menghasilkan emisi        processes also do not produce emissions of nitrogen
                             nitrogen oksida (NOx), sulfur oksida (SOx), maupun           oxides (NOx), sulfur oxides (SOx), or other significant
                             bentuk emisi udara signifikan lainnya yang berpotensi        forms of air emissions that could potentially impact air
                             mempengaruhi kualitas udara dan lingkungan sekitar.          quality and the surrounding environment.


                                       Pengelolaan Air                                              Water Stewardship
                                       [GRI 303-1] [SEOJK F.8] [IDX E-04]                           [GRI 303-1] [SEOJK F.8] [IDX E-04]


                             Penggunaan air di kantor operasional ditujukan untuk         Water use in operational offices is intended for
                             kebutuhan domestik seperti kebersihan, sanitasi, dan         domestic needs such as hygiene, sanitation, and
                             fasilitas karyawan. Sumber air utama berasal dari            employee facilities. The primary water source comes
                             jaringan air bersih pemerintah (PDAM), sedangkan             from the government water network (PDAM), while
                             beberapa kantor menggunakan sumur bor untuk                  some offices use drilled wells to meet operational
                             melengkapi kebutuhan operasional. Pemanfaatan                needs. The use of drilled wells has the potential to
                             sumur bor berpotensi mempengaruhi kondisi air tanah          impact groundwater conditions in the surrounding
                             di sekitar lokasi apabila tidak dikelola secara bijaksana,   area if not managed wisely. Therefore, the Company
                             sehingga Perseroan memastikan penggunaan air                 ensures efficient water use to minimize pressure on
                             dilakukan secara efisien untuk meminimalkan tekanan          local water resources.
                             terhadap sumber daya air setempat.


                             Risiko dan Peluang                                           Risks and Opportunities
                             terkait Pengelolaan Air [IFRS S1.30 (a)]                     Related to Water Management [IFRS S1.30 (a)]

                             Ketergantungan pada jaringan air bersih pemerintah           Reliance on the government water network and
                             dan sumber air tanah menimbulkan risiko operasional,         groundwater sources poses operational risks, such as
                             seperti potensi gangguan pasokan atau penurunan              potential supply disruptions or decreased water quality
                             kualitas air pada wilayah tertentu. Kenaikan tarif air       in certain areas. Increased water tariffs also have the
                             juga berpotensi meningkatkan biaya utilitas kantor.          potential to increase office utility costs. Opportunities
                             Peluang muncul melalui penerapan teknologi hemat             arise through the implementation of water-saving
                             air serta pemanfaatan air limbah domestik untuk              technologies and the utilization of domestic
                             kebutuhan non-konsumsi, yang dapat mendukung                 wastewater for non-consumption purposes, which can
                             efisiensi operasional dan memperkuat kinerja                 support operational efficiency and strengthen the
                             keberlanjutan Perseroan.                                     Company’s sustainability performance.
2025 Sustainability Report




                             Strategi Saat Ini dan Berkelanjutan                          Current and Sustainable Strategy Related
                             terkait Pengelolaan Air [IFRS S1.33 (a)] [GRI 303-2]         to Water Management [IFRS S1.33 (a)] [GRI 303-2]

                             Perseroan menerapkan berbagai inisiatif efisiensi air        The Company implements various water efficiency
                             di seluruh kantor operasional. Inspeksi dan perawatan        initiatives across all operational offices. Regular
                             rutin instalasi air dilakukan untuk mencegah kebocoran       inspections and maintenance of water installations
                             dan memastikan distribusi berjalan efektif. Teknologi        are carried out to prevent leaks and ensure effective
|




                             hemat air diterapkan melalui pemasangan keran sensor         distribution. Water-saving technology is implemented
                             otomatis pada beberapa lokasi untuk mengurangi aliran        through the installation of automatic sensor faucets
Laporan Keberlanjutan 2025




                             yang tidak diperlukan. Perseroan juga menggunakan            in several locations to reduce unnecessary flow.
                             toilet eco-washer yang membutuhkan volume air lebih          The Company also uses eco-washer toilets, which
                             sedikit pada setiap penyiraman. Upaya pemanfaatan            require less water per flush. Efforts to utilize domestic
                             air limbah domestik, seperti air bekas cucian tangan         wastewater, such as water used for handwashing for
                             untuk penyiraman tanaman, mulai diimplementasikan            plant water, have begun to be implemented, ensuring
                             dengan memastikan kualitasnya memenuhi standar               its quality meets usage standards.
                             penggunaan.




   316
Page 317
Perseroan akan memperkuat sistem pemantauan                     The Company will strengthen its water usage
penggunaan air melalui rencana pemasangan meteran               monitoring system by installing water meters in
air di seluruh kantor jaringan. Langkah ini bertujuan           all network offices. This step aims to improve the
meningkatkan akurasi pengukuran konsumsi air,                   accuracy of water consumption measurements,
termasuk penggunaan air tanah dari sumur bor yang               including groundwater use from drilled wells, which
belum sepenuhnya tercatat. Pengembangan sistem                  has not yet been fully recorded. The development
pemantauan ini diharapkan memberikan gambaran                   of this monitoring system is expected to provide a
yang lebih komprehensif mengenai pola penggunaan                more comprehensive picture of water usage patterns
air dan menjadi dasar perbaikan pengelolaan sumber              and serve as a basis for improving water resource
daya air di seluruh kantor operasional. [GRI 303-4]             management across all operational offices. [GRI 303-4]


Dampak Finansial Kini dan yang Diantisipasi                     Current and Anticipated Financial Impacts of
terkait Pengelolaan Air [IFRS S1.34.(a-b)] [IFRS S1.35.(a-d)]   Water Management [IFRS S1.34.(a-b)] [IFRS S1.35.(a-d)][IFRS
[IFRS S1.40.(a-b)][GRI 303-5]                                   S1.40.(a-b)][GRI 303-5]


Penggunaan air memberikan dampak finansial melalui              Water usage has a financial impact through
biaya operasional yang muncul dari pembelian air                operational costs arising from the purchase of PDAM
PDAM. Ketergantungan pada sumber air eksternal                  water. Dependence on external water sources also
juga menimbulkan potensi kenaikan biaya apabila                 creates the potential for increased costs if PDAM
terjadi penyesuaian tarif PDAM atau keterbatasan                tariff adjustments occur or water supply limitations
pasokan air di wilayah tertentu. Selain itu, rencana            occur in certain areas. In addition, the plan to install
pemasangan meteran air di seluruh kantor jaringan               water meters in all of the Company’s network offices
Perseroan memerlukan investasi awal, namun langkah              requires an initial investment, but this step will improve
ini akan meningkatkan akurasi pemantauan dan                    monitoring accuracy and open up opportunities for
membuka peluang efisiensi biaya di masa depan                   future cost efficiencies through the identification of
melalui identifikasi konsumsi yang tidak efisien dan            inefficient consumption and leakage prevention.
pencegahan kebocoran.




Pengambilan Air                             Pendapatan                                    Intensitas Air
Water Withdrawal                            Revenues                                      Water Intensity

54,916                                      Rp  4,777.1                                   11.5
m3                                          Miliar                                        m3/Rp miliar pendapatan
m3                                          Billion                                       m3/Rp billion revenues

2025                    54,916              2025                4,777.1                   2025               11.5
2024                    47,095              2024                4,685.1                   2024               10.0
2023                    46,174              2023                4,568.9                   2023               10.4
                                                                                                                               PT Bussan Auto Finance




                                                                                                                              317
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                             Pengambilan Air
                             WATER WITHDRAWAL [GRI 303-3] [SEOJK F.8] [IFRS S1.49]

                                                         URAIAN                                          2025                    2024                   2023
                                                       DESCRIPTION
                              Pengambilan Air dari PDAM (m3)
                                                                                                              54,916                  47,095                 46,174
                              Water withdrawal from PDAM (m3)
                              Pengambilan Air dari Sumur/Air Tanah (m3)
                                                                                                                      -                       -                      -
                              Water withdrawal from Ground Water (m3)
                              Jumlah (m3)
                                                                                                              54,916                 47,095                  46,174
                              Total (m3)
                              Pendapatan (Rp miliar)
                                                                                                              4,777.1                4,685.1                 4,568.9
                              Revenues (Rp billion)
                              Intensitas Air (m3/Rp miliar pendapatan)
                                                                                                                  11.5                    10.0                   10.4
                              Water Intensity (m3/Rp billion revenues)

                             Catatan:                                                              Note:
                             Metrik “Pengambilan Air” dan “Intensitas Air” merujuk pada GRI 303-   The “Water Withdrawal” and “Water Intensity” metrics refer to GRI
                             3 dan OJK F.8 karena IFRS Sustainability Disclosure Standards tidak   303-3 and OJK F.8, as the IFRS Sustainability Disclosure Standards do
                             menyediakan metrik spesifik terkait pengelolaan air.                  not provide specific metrics related to water management.




                             Total penggunaan air Perseroan pada 2025 mencapai                     The Company’s total water usage in 2025 reached
                             54.916 m³, meningkat dibandingkan tahun 2024                          54,916 m³, an increase compared to 47,095 m³ in
                             sebesar 47.095 m³ seiring dengan tingginya                            2024 along with high operational activities in 2025. In
                             aktivitas operasional di tahun 2025. Sejalan dengan                   line with the increase in revenue in 2025, the intensity
                             peningkatan pendapatan pada 2025, intensitas                          of water usage showed a downward trend, from 10.0
                             penggunaan air menunjukkan tren penurunan, dari                       m³/Rp billion revenue in 2024 to 11.5 m³/Rp billion
                             10,0 m³/Rp miliar pendapatan di 2024 menjadi 11,5                     revenue. This reflects better water usage efficiency in
                             m³/Rp miliar pendapatan. Hal ini mencerminkan                         supporting the Company’s office operations.
                             efisiensi pemakaian air yang lebih baik dalam
                             mendukung operasional kantor Perseroan.

                             Perseroan menerapkan pengelolaan air limbah                           The Company implements responsible wastewater
                             secara bertanggung jawab sebagai wujud komitmen                       management as a commitment to environmental
                             terhadap perlindungan lingkungan dan efisiensi                        protection and efficient use of water resources.
                             pemanfaatan sumber daya air. Air limbah non-tinja                     Non-fecal wastewater from sinks, ablution facilities,
2025 Sustainability Report




                             yang berasal dari wastafel, fasilitas wudhu, serta air                and rainwater collected from building roofs is first
                             hujan yang tertampung dari atap gedung terlebih                       channeled to infiltration wells to support groundwater
                             dahulu disalurkan ke sumur resapan untuk mendukung                    conservation. A portion of this non-fecal water is then
                             konservasi air tanah. Selanjutnya, sebagian air                       filtered and treated before being reused for watering
                             non-tinja tersebut melalui proses penyaringan dan                     plants within the office environment.
                             pengolahan untuk kemudian dimanfaatkan kembali
                             sebagai air penyiraman tanaman di lingkungan kantor.

                             Sementara itu, air limbah tinja dikelola melalui sistem               Meanwhile, fecal wastewater is managed through a
                             Sewage Treatment Plant (STP), di mana limbah diolah                   Sewage Treatment Plant (STP) system, where waste
|




                             hingga terjadi pemisahan antara air dan residu                        is processed to separate water from solid residue. The
Laporan Keberlanjutan 2025




                             padat. Air hasil olahan dari sistem STP juga dialirkan                treated water from the STP system is also channeled
                             terlebih dahulu ke sumur resapan, sebelum kelebihan                   first to infiltration wells, before excess water, which
                             air yang telah memenuhi standar kualitas lingkungan                   meets environmental quality standards, is channeled to
                             disalurkan ke sistem riol atau saluran tata kota. Melalui             the sewer system or city drainage system. Through this
                             pengelolaan air limbah yang terintegrasi ini, Perseroan               integrated wastewater management, the Company
                             berupaya meminimalkan potensi pencemaran                              strives to minimize the potential for environmental
                             lingkungan, menjaga keseimbangan ekosistem, serta                     pollution, maintain ecosystem balance, and support
                             mendukung praktik operasional yang berkelanjutan.                     sustainable operational practices.

                             Untuk mendukung efisiensi penggunaan air, Perseroan                   To further enhance water efficiency, the Company
                             juga melakukan langkah-langkah pengelolaan                            has also begun implementing measures to manage
                             konsumsi air secara bertahap. Hal ini mencakup                        water consumption in a more controlled manner.
   318                       inspeksi dan perawatan rutin terhadap instalasi air                   These include routine inspection and maintenance of
Page 319
guna mencegah kebocoran serta memastikan sistem         water installations to prevent leaks and ensure optimal
distribusi air berfungsi secara optimal dan efisien.    system performance. In addition, selected offices have
Selain itu, pada beberapa kantor, Perseroan telah       started adopting water-saving faucets equipped with
mulai menerapkan penggunaan keran hemat air yang        automatic sensors to reduce unnecessary water usage,
dilengkapi dengan sensor otomatis untuk mengurangi      thereby helping to manage overall water consumption
aliran air yang tidak diperlukan, sehingga dapat        more effectively.
membantu mengendalikan konsumsi air secara lebih
efektif.


         Penggunaan Kertas [SEOJK F.13]                           Paper Consumption [SEOJK F.13]

Pemanfaatan kertas pada proses administrasi kantor      The use of paper in office administration processes
memberikan dukungan bagi kelancaran operasional         supports the smooth operation of the Company.
Perseroan. Penggunaan sumber daya ini memiliki          This resource use has an indirect impact on the
dampak tidak langsung terhadap lingkungan,              environment, therefore, efforts to increase efficiency
sehingga upaya peningkatan efisiensi menjadi            are an important part of the Company’s contribution
bagian penting dari kontribusi Perseroan terhadap       to sustainability. Reducing paper use supports the
keberlanjutan. Pengurangan penggunaan kertas            conservation of forest resources and reduces solid
mendukung pelestarian sumber daya hutan serta           waste generation.
menekan timbulan limbah padat.


Risiko dan Peluang                                      Risks and Opportunities
terkait Penggunaan Kertas [IFRS S1.30 (a)]              Related to Paper Use [IFRS S1.30 (a)]

Kebutuhan kertas yang tidak terkendali berpotensi       Uncontrolled paper consumption has the potential
meningkatkan penggunaan sumber daya dan biaya           to increase resource use and operational costs. More
operasional. Pengelolaan kertas yang lebih efisien      efficient paper management provides opportunities for
membuka peluang bagi Perseroan untuk menekan            the Company to reduce material consumption, reduce
konsumsi material, mengurangi limbah padat,             solid waste, and improve the environmental footprint
serta memperbaiki jejak lingkungan dari aktivitas       of administrative activities. Digitizing documents and
administrasi. Digitalisasi dokumen dan alur kerja       workflows presents an opportunity to utilize resources
menghadirkan kesempatan untuk memanfaatkan              more optimally, maintain administrative order, and
sumber daya secara lebih optimal, menjaga ketertiban    strengthen responsible operational practices.
administrasi, serta memperkuat praktik operasional
yang bertanggung jawab.

Strategi Saat Ini dan Berkelanjutan                     Current and Sustainable Strategy
untuk Penggunaan Kertas [IFRS S1.33 (a)]                for Paper Use [IFRS S1.33 (a)]

Perseroan    menjalankan      serangkaian   inisiatif   The Company is implementing a series of paper
pengurangan penggunaan kertas melalui digitalisasi      reduction initiatives through process digitization,
proses, otomatisasi alur kerja, dan optimalisasi        workflow automation, and internal platform
platform internal yang mendukung budaya kerja           optimization that supports a paperless work culture.
paperless. Upaya yang dilakukan Perseroan mencakup:     The Company’s efforts include:
                                                                                                                   PT Bussan Auto Finance




                                                                                                                  319
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                                 Perubahan dari Hardcopy ke Softcopy                        Surat-Menyurat Menggunakan Email
                                 Shifting from Hardcopy to Softcopy                         Email Correspondence




                                 Materi Rapat Digital                                       Edukasi Karyawan untuk Hemat Kertas
                                 Digital Meeting Materials                                  Employee Education to Save Paper




                                 Multi-Function Printer                                     BAF Mobile untuk Konsumen
                                 Multi-Function Printer                                     BAF Mobile for Consumers




                                 Formless Transactions                                      Pembatasan penggunaan kertas
                                 Formless Transactions                                      Paper Usage Restrictions




                             1
                                     Perubahan dari Hardcopy ke Softcopy              Shifting from Hardcopy to Softcopy
                                     Dokumen disimpan dan dibagikan dalam             Documents are stored and shared in digital
                                     format digital, sehingga mengurangi              format, thereby reducing the need for paper.
                                     kebutuhan kertas.




                             2
                                     Surat-Menyurat Menggunakan Email                 Email Correspondence
                                     Penggunaan email sebagai sarana komunikasi       The use of email as a means of official
                                     resmi menggantikan faksimile, sehingga           communication replaces faxes, thus reducing
                                     menurunkan permintaan cetak dokumen.             the need for printed documents.




                             3
                                     Materi Rapat Digital                             Digital Meeting Materials
                                     Semua materi rapat disiapkan dalam format        All meeting materials are prepared in digital
2025 Sustainability Report




                                     digital dan dibagikan melalui perangkat          format and shared via electronic devices,
                                     elektronik, mengurangi konsumsi kertas           reducing paper consumption for physical
                                     untuk salinan fisik.                             copies.




                             4
                                     Edukasi Karyawan untuk Hemat Kertas              Employee Education to Save Paper
                                     Karyawan diedukasi untuk mencetak atau           Employees are educated to print or
                                     melakukan fotokopi dokumen menggunakan           photocopy documents using both sides of
                                     kedua sisi kertas (duplex printing) atau tidak   the paper (duplex printing) or not print at all
|




                                     mencetak sama sekali jika tidak diperlukan.      if not necessary.
Laporan Keberlanjutan 2025




                             5
                                     Multi-Function Printer                           Multi-Function Printer
                                     Perseroan menggunakan printer multifungsi        The Company uses a multifunction printer
                                     yang dapat memindai dan mengirim fax             that can scan and send faxes digitally,
                                     secara digital, menghilangkan kebutuhan          eliminating the need to print documents
                                     mencetak dokumen sebelum dikirim.                before sending.




   320
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6
                    BAF Mobile untuk Konsumen                          BAF Mobile for Consumers
                    Aplikasi BAF Mobile menyediakan layanan            The BAF Mobile application provides digital
                    digital untuk pelanggan, seperti pembayaran        services for customers, such as installment
                    cicilan dan akses informasi, sehingga tidak        payments and information access, eliminating
                    perlu mencetak bukti transaksi.                    the need to print transaction receipts.




7
                    Formless Transactions                              Formless Transactions
                    Bukti transaksi dan slip gaji digital dikirimkan   Digital transaction receipts and payslips are
                    melalui email atau platform daring tanpa           sent via email or a paperless online platform.
                    kertas.




8
                    Pembatasan penggunaan kertas                       Paper Usage Restrictions
                    Kebijakan internal yang menetapkan batas           Internal policies that set paper usage limits
                    penggunaan kertas di tingkat divisi untuk          at the division level ensure efficiency and
                    memastikan efisiensi dan pengawasan.               oversight.




Sebagai    perluasan   dari    berbagai   inisiatif          As an extension of these various paper reduction
pengurangan penggunaan kertas tersebut, Perseroan            initiatives, the Company has integrated various digital
mengintegrasikan berbagai platform dan transaksi             platforms and transactions that strengthen document
digital yang memperkuat efisiensi dokumen serta              efficiency and accelerate administrative processes.
mempercepat proses administrasi.



  NAMA SISTEM/                                                                                      DIMENSI
    APLIKASI                                         MANFAAT                                        EFISIENSI
     SYSTEM/                                         BENEFITS                                      EFFICIENCY
   APPLICATION                                                                                     DIMENSION
      NAME
 Formulir Online        Formulir yang dapat digunakan oleh pegawai untuk mengajukan            Kertas
 Pelatihan Eksternal    permohonan mengikuti training eksternal.                               Paper
 External Training      Form that is available for employees to apply for external
 Online Form            training.
 Job Request Form       Memberikan kemudahan bagi pegawai dalam mengajukan akses               Proses dan kertas
 (JRF) IT Online        user pegawai untuk komputer, aplikasi, internet, dan lainnya.          Process and Paper
                        Convenience for employees in applying for employee user access
                        to computers, applications, the internet, and others.
 HARPA                  Aplikasi yang digunakan untuk memberikan kemudahan dalam               SDM, proses dan
                        mengelola kepegawaian, seperti profil, kehadiran, kinerja,             kertas
                        kompensasi, slip gaji, absensi dan administrasi kekaryawanan           People, Process and
                        lainnya.                                                               Paper
                        Application that is used to provide convenience in managing
                        personnel, such as profiles, attendance, performance,
                        compensation, pay slips, absences and other employee
                        administration.
                                                                                                                         PT Bussan Auto Finance




 Digital Receipt        Memberikan kemudahan bagi konsumen dalam mengakses tanda               Biaya operasional,
                        terima secara elektronik setiap saat.                                  akses, dan kertas
                        Provides convenience for the customers to access electronic            Operational costs,
                        receipts any time.                                                     access and paper

 Learning               Mendukung proses pelatihan dan sosialisasi kepada setiap Sumber        SDM dan proses
 Management             Daya Manusia (SDM) dengan efektif dan efisien.                         People and Process
 System (LMS)           Supporting the training and socialization process for every
                        Human Resource (HR) effectively and efficiently

                                                                                                                        321
Page 322
                               NAMA SISTEM/                                                                                    DIMENSI
                                 APLIKASI                                       MANFAAT                                        EFISIENSI
                                  SYSTEM/                                       BENEFITS                                      EFFICIENCY
                                APPLICATION                                                                                   DIMENSION
                                   NAME
                              Sharepoint            Sistem yang menyediakan beberapa fungsi, salah satunya adalah          Biaya operasional,
                                                    aplikasi yang terdiri atas Approval Memo, Design Request, Form         SDM, proses, dan
                                                    Konten Review, dan aplikasi lain yang mendukung operasional di         kertas
                                                    Perseroan.                                                             Operational costs,
                                                    A system that provides several functions, one of which is an           people, process and
                                                    application consisting of Approval Memo, Design Request,               paper
                                                    Content Review Form, and other applications that support
                                                    operations in the Company.
                              CONFINS               Aplikasi yang digunakan untuk mendokumentasikan seluruh                Biaya operasional
                                                    transaksi bisnis antara Perseroan dengan konsumen.                     dan akses
                                                    Application that is used to archive all business transactions          Operational costs,
                                                    between the Company and consumers.                                     and access

                              ORAFIN                Aplikasi yang digunakan untuk mendokumentasikan alur keuangan Biaya operasional,
                                                    Perseroan, baik dari sisi rencana keuangan dan proses akuntansi SDM, dan kertas
                                                    Perseroan.                                                      Operational costs,
                                                    Application that is used to document the Company’s financial    people, and paper
                                                    flow, both in terms of financial planning and the Company’s
                                                    accounting processes.
                              BAF Mobile            Aplikasi mobile yang dapat diakses oleh konsumen dan calon             Biaya operasional,
                                                    konsumen untuk memudahkan melakukan pengajuan aplikasi                 SDM, proses, dan
                                                    pembiayaan dan pengecekan status order dan angsuran, serta             kertas
                                                    kemudahan lainnya.                                                     Operational costs,
                                                    A mobile application that can be accessed by consumers and             people, process and
                                                    prospective consumers to ease financing applications and check order   paper
                                                    and instalment status submission, as well as other conveniences.
                              GS Request Form       Aplikasi untuk memberikan kemudahan bagi pegawai dalam                 Proses dan kertas
                                                    mengajukan aset, seperti kalkulator, mouse, kamera, dan lainnya.       Process and Paper
                                                    An application to ease the employees to submit assets, such as
                                                    calculators, mice, cameras, and others.
                              GA Integrated         Sistem helpdesk untuk pengajuan aset atau fasilitas.                   Proses dan kertas
2025 Sustainability Report




                              Access (GAIA)         Helpdesk system for asset or facility submission.                      Process and Paper



                             Sebagai bagian dari upaya meningkatkan efisiensi           As part of its efforts to improve operational efficiency
                             operasional dan mengurangi dampak lingkungan,              and mitigate environmental impact, the Company
                             Perseroan menyusun strategi pengurangan penggunaan         has developed a gradual and measurable paper
                             kertas yang dilakukan secara bertahap dan terukur.         reduction strategy. This initiative includes optimizing
                             Inisiatif ini mencakup optimalisasi penggunaan Multi-      the use of centralized Multi-Function Printers (MFPs)
|




                             Function Printer (MFP) yang terpusat guna mengurangi       to reduce unnecessary printing, implementing paper
                             pencetakan yang tidak diperlukan, penerapan                usage restrictions per department or division based on
Laporan Keberlanjutan 2025




                             pembatasan penggunaan kertas per departemen atau           operational needs, and accelerating the digitalization of
                             divisi sesuai kebutuhan operasional, serta percepatan      work processes through the use of electronic documents
                             digitalisasi proses kerja melalui pemanfaatan dokumen      and approvals. Supported by ongoing monitoring and
                             dan persetujuan elektronik. Didukung oleh mekanisme        outreach mechanisms to employees, this strategy is
                             pemantauan dan sosialisasi berkelanjutan kepada            expected to encourage changes in work behavior while
                             karyawan, strategi ini diharapkan dapat mendorong          sustainably reducing paper consumption without
                             perubahan perilaku kerja sekaligus menurunkan konsumsi     disrupting the smooth running of business activities.
                             kertas secara berkelanjutan tanpa mengganggu
                             kelancaran aktivitas bisnis.



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Dampak Finansial Kini dan yang Diantisipasi                        Current and Anticipated Financial Impact of
dari Penggunaan Kertas [IFRS S1.34.(a-b)]                          Paper Use [IFRS S1.34.(a-b)]

Penerapan berbagai inisiatif pengurangan penggunaan                The implementation of various paper reduction
kertas menghasilkan efisiensi biaya operasional.                   initiatives has resulted in operational cost efficiencies.
Perluasan digitalisasi di masa mendatang diproyeksikan             Future expansion of digitalization is projected to
memberikan manfaat finansial melalui penyederhanaan                provide financial benefits through streamlined
alur kerja, percepatan waktu pemrosesan, serta                     workflows, accelerated processing times, and a reduced
penurunan risiko kesalahan administrasi.                           risk of administrative errors.




Pemakaian Kertas                                 Pendapatan                                 Intensitas Pemakaian Kertas
Paper Usage                                      Revenues                                   Paper Usage Intensity

61,340                                           Rp   4,777.1                               12.8
rim                                              Miliar                                     rim/Rp miliar pendapatan
reams                                            Billion                                    ream/Rp billion revenues

2025                   61,340                    2025              4,777.1                  2025                        12.8
2024                   65,071                    2024              4,685.1                  2024                        13.9
2023                   60,786                    2023              4,568.9                  2023                        13.3




                            URAIAN                                           2025                  2024                    2023
                          DESCRIPTION
 Penggunaan kertas (rim)
                                                                               61,340                   65,071                  60,786
 Paper usage (reams)
 Penggunaan kertas (lembar)*
                                                                         30,670,000               32,535,500              30,393,000
 Paper usage (sheets)
 Pendapatan (Rp miliar)
                                                                               4,777.1                 4,685.1                 4,568.9
 Revenues (Rp billion)
 Intensitas pemakaian kertas (rim/Rp miliar pendapatan)
                                                                                    12.8                    13.9                       13.3
 Paper use intensity (reams/Rp billion revenues)

Catatan:                                                           Note:
•   Perhitungan berdasarkan 1 rim/500 lembar                       •   Calculation based on 1 ream/500 pages
•   Terdapat perubahan perhitungan penggunaan kertas pada tahun    •   There has been a change in the calculation of paper usage in
    2023 dan 2024 dengan menggunakan data pembelian kertas             2023 and 2024 based on data from purchases of HVS paper and
    HVS dan kertas cetak untuk form                                    printing paper for forms.
                                                                                                                                               PT Bussan Auto Finance




           Limbah [GRI 306-1] [GRI 306-4] [GRI 306-5]                           Waste [GRI 306-1] [GRI 306-4] [GRI 306-5]
           [GRI 301-1] [GRI 301-2] [GRI 301-3]                                  [GRI 301-1] [GRI 301-2] [GRI 301-3]
            [SEOJK F.13, F.14, F.15] [POJK 6.c.3.e.5] [IDX E-05]                [SEOJK F.13, F.14, F.15] [POJK 6.c.3.e.5] [IDX E-05]


Aktivitas operasional Perseroan menghasilkan limbah                The Company’s operational activities generate waste
dari kegiatan internal Perseroan di kantor pusat,                  from internal activities at its head office, particularly
khususnya berasal dari aktivitas karyawan. Sebagian                from employee activities. The majority of the
besar limbah Perseroan merupakan limbah non-B3                     Company’s waste is non-hazardous and toxic waste,
seperti kertas, plastik, limbah makanan dari kantin,               such as paper, plastic, food waste from the canteen,
serta limbah sanitasi. Terdapat pula limbah elektronik             and sanitation waste. Electronic waste also originates
yang berasal dari perangkat kantor yang rusak atau                 from damaged or unused office equipment, such as                           323
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                             tidak terpakai, seperti komputer, printer, dan peralatan   computers, printers, and other electronic equipment.
                             elektronik lainnya. Selain itu, terdapat limbah B3         Small amounts of hazardous and toxic waste are also
                             dalam jumlah kecil berupa limbah kaleng air freshener,     generated, including air freshener cans, metal waste,
                             limbah logam, kaca lampu, dan bahan kimia lainnya.         lamp glass, and other chemicals.

                             Jenis limbah memiliki karakteristik dan potensi dampak     These types of waste have different characteristics
                             yang berbeda. Limbah kertas, plastik, dan sisa makanan     and potential impacts. Paper, plastic, and food waste
                             meningkatkan volume sampah domestik yang perlu             increase the volume of domestic waste, which requires
                             dikelola secara tepat agar tidak memperbesar beban         proper management to prevent increasing the burden
                             TPA. Limbah B3 berpotensi mencemari lingkungan             on landfills. Hazardous and toxic waste has the
                             apabila tidak dikelola dan diserahkan kepada pihak         potential to pollute the environment if not managed
                             ketiga yang memiliki izin. Kualitas lingkungan kantor      properly and handed over to a licensed third party. The
                             dan kesehatan karyawan dapat terpengaruh apabila           quality of the office environment and employee health
                             pengelolaan limbah tidak berjalan dengan baik.             can be affected if waste management is not carried
                                                                                        out properly.


                             Risiko dan Peluang                                         Risks and Opportunities
                             terkait Limbah [IFRS S1.30 (a)]                            Related to Waste [IFRS S1.30 (a)]

                             Risiko utama terkait pengelolaan limbah mencakup           The main risks related to waste management include
                             risiko ketidakpatuhan terhadap regulasi, potensi           the risk of non-compliance with regulations, the
                             pencemaran akibat pengelolaan limbah B3 yang               potential for pollution due to improper management of
                             tidak tepat, serta peningkatan biaya pengelolaan           hazardous and toxic waste, and increased operational
                             limbah operasional. Peluang strategis muncul melalui       waste management costs. Strategic opportunities
                             penguatan budaya kerja yang berfokus pada digitalisasi     emerge through strengthening a work culture focused
                             dan pengurangan penggunaan material seperti kertas,        on digitalization and reducing the use of materials
                             yang mampu menurunkan timbulan limbah.                     such as paper, which can reduce waste generation.


                             Strategi Saat Ini dan Berkelanjutan                        Current and Sustainable
                             terkait Limbah [GRI 306-2] [SEOJK F.14] [IFRS S1.33 (a)]   Waste Strategy [GRI 306-2] [SEOJK F.14] [IFRS S1.33 (a)]

                             Perseroan menerapkan strategi pengelolaan limbah           The Company implements a waste management
                             yang berfokus pada pencegahan timbulan limbah              strategy focused on preventing waste generation at
                             dari sumbernya, peningkatan efisiensi material,            source, increasing material efficiency, and managing
                             serta pengelolaan limbah yang sesuai ketentuan.            waste in accordance with regulations. Process
                             Digitalisasi proses menjadi langkah utama karena           digitization is a key step because most administrative
                             sebagian besar aktivitas administrasi kini dilakukan       activities are now conducted electronically, leading to
                             secara elektronik, sehingga mendorong penurunan            a significant reduction in paper use. Employees are
2025 Sustainability Report




                             signifikan atas penggunaan kertas. Karyawan juga           also encouraged to optimize document printing only
                             diarahkan mengoptimalkan pencetakan dokumen                when necessary and to use both sides of the paper to
                             hanya saat diperlukan serta memakai kedua sisi kertas      increase efficiency. The use of personal tumblers is
                             untuk meningkatkan efisiensi. Pemakaian tumbler            also encouraged to reduce plastic waste from single-
                             pribadi turut digiatkan guna mengurangi sampah             use bottles.
                             plastik dari botol sekali pakai.

                             Pengelolaan limbah domestik dilakukan melalui              Domestic waste management is carried out through a
                             mekanisme pengangkutan terjadwal oleh petugas              scheduled transportation mechanism by city sanitation
|




                             kebersihan kota menuju fasilitas pemilahan. Sampah         workers to a sorting facility. Cardboard and drinking
                             kardus dan botol minum dikumpulkan untuk disalurkan        bottle waste is collected for distribution to collectors,
Laporan Keberlanjutan 2025




                             kepada pengepul, sedangkan sampah yang tidak               while waste with no usable value is directed to a
                             bernilai guna diarahkan ke Tempat Pembuangan               Temporary Disposal Site (TPS). For hazardous and toxic
                             Sementara (TPS). Untuk limbah B3, Perseroan bekerja        waste, the Company collaborates with licensed third
                             sama dengan pihak ketiga berizin yang mengumpulkan         parties who collect and process waste according to the
                             dan memproses limbah sesuai jenis dan persyaratan          type and technical requirements, including electronic
                             teknis, termasuk limbah elektronik dan cartridge bekas     waste and used cartridges, which require handling by
                             yang membutuhkan penanganan pihak ketiga yang              third parties certified to manage hazardous and toxic
                             memiliki sertifikasi pengelolaan limbah B3.                waste.

                             Upaya-upaya lain yang dilakukan Perseroan untuk            Other efforts undertaken by the Company to reduce
                             mengurangi limbah, yaitu:                                  waste include:
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 Mesin             Daur Ulang         Digitalisasi      Pengurangan       Pemilahan          Konsumsi
 Penghancur        Dokumen            Dokumen           Plastik Sekali    Sampah             Makanan
 Kertas            Lama               Document          Pakai             Waste              Secukupnya
 Paper             Recycling Old      Digitization      Reducing          Sorting            Moderate
 Shredder          Documents                            Single-Use                           Food
                                                        Plastic                              Consumption




1
                  Mesin Penghancur Kertas                        Paper Shredder
                  Tersebar di 182 kantor, termasuk kantor        Dispersed across 182 offices, including
                  jaringan dan kantor pusat.                     network offices and headquarters.




2
                  Daur Ulang Dokumen Lama                        Recycling Old Documents
                  Dokumen >10 tahun dihancurkan & diolah         Documents over 10 years old are shredded
                  sebagai bahan daur ulang oleh vendor.          and processed as recycled materials by
                                                                 vendors.




3
                  Digitalisasi Dokumen                           Document Digitization
                  Peralihan ke dokumen digital dan pengelolaan   The transition to digital documents and
                  dokumen dengan konsep paperless.               paperless document management.




4
                  Pengurangan Plastik Sekali Pakai               Reducing Single-Use Plastic
                  Edukasi penggunaan tumbler pribadi untuk       Educate people about using          personal
                  kurangi sampah plastik.                        tumblers to reduce plastic waste.




5
                  Pemilahan Sampah                               Waste Sorting
                  Pemilahan sampah di setiap lantai kantor       Waste sorting on each floor of the
                  pusat (kertas, plastik, dan organik).          headquarters (paper, plastic, and organic).




6
                  Konsumsi Makanan Secukupnya                    Moderate Food Consumption
                  Edukasi mengenai konsumsi makanan              Education on moderate food consumption
                  secukupnya dilakukan secara rutin di           is conducted regularly at the Company to
                  Perseroan untuk mengurangi sampah organik.     reduce organic waste.




Strategi jangka panjang Perseroan berfokus pada         The Company’s long-term strategy focuses on
optimalisasi inisiatif pengelolaan limbah yang sudah    optimizing existing waste management initiatives.
                                                                                                                 PT Bussan Auto Finance




berjalan. Pengelolaan limbah kantor ditingkatkan        Office waste management is enhanced by improving
melalui peningkatan kualitas data timbulan limbah       the quality of waste generation data to inform
untuk membantu perbaikan keputusan operasional.         operational decisions.




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                             Dampak Finansial Kini dan yang Diantisipasi terkait                 Current and Anticipated Financial Impacts of
                             Limbah [IFRS S1.34.(a-b)]                                           Waste [IFRS S1.34.(a-b)]

                             Pengelolaan limbah yang diterapkan Perseroan                        The Company’s waste management practices result
                             menghasilkan efisiensi biaya operasional melalui                    in operational cost efficiencies by reducing the need
                             penurunan kebutuhan bahan habis pakai, khususnya                    for consumables, particularly paper, and other office
                             kertas, dan materi perkantoran lain yang berpotensi                 materials that could potentially become waste. Waste
                             menjadi limbah. Pengelolaan limbah juga berkontribusi               management also contributes to the Company’s
                             pada biaya operasional Perseroan, terutama untuk                    operational costs, particularly for domestic waste
                             layanan pengangkutan limbah domestik serta kerja                    transportation services and third-party collaborations
                             sama pihak ketiga dalam penanganan limbah B3.                       in handling hazardous and hazardous waste.



                             Timbulan Limbah
                             WASTE GENERATED [GRI 306-3][SEOJK F.13] [IFRS S1.49] [POJK 6.c.3.e.5.a]

                                                         URAIAN                                           2025                 2024                  2023
                                                       DESCRIPTION
                              Limbah Non-B3 (kg)
                                                                                                           43,535.6              49,438.0              37,492.0
                              Non-B3 Waste (kg)
                              Organik (sisa makanan)
                                                                                                           22,974.6              28,179.6              23,370.4
                              Organic (food waste)
                              Plastik
                                                                                                             9,970.9               9,887.6               8,623.2
                              Plastics
                              Kertas
                                                                                                             10,590.1              11,370.7               7,498.4
                              Paper
                              Limbah B3 (kg)
                                                                                                                130.6                  18.8                  20.0
                              B3 Waste (kg)
                              Kelistrikan (baterai bekas)
                                                                                                                     0                   1.8                   1.2
                              Electricity (used battery)
                              Logam (kaleng bekas air freshener dan lain-lain)
                                                                                                                  23.1                   8.1                 14.2
                              Metal (used air freshner cans etc.)
                              Plastik (Galon bekas)
                                                                                                                  60.4                   0.2                   1.1
                              Plastics (used gallons)
                              Kaca (lampu bekas)
                                                                                                                   0.6                   8.7                   3.5
2025 Sustainability Report




                              Glass (used lamps)
                              Chemical
                                                                                                                  46.5                     0                     0
                              Chemical

                             Catatan:                                                            Note:
                             Metrik “Timbulan Limbah” merujuk pada GRI 306-3 dan OJK F.13        The “Waste Generation” metric refers to GRI 306-3 and OJK F.13
                             karena IFRS Sustainability Disclosure Standards tidak menyediakan   because the IFRS Sustainability Disclosure Standards do not provide
                             metrik spesifik terkait limbah.                                     specific metrics related to waste.
|
Laporan Keberlanjutan 2025




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Pengelolaan limbah yang diterapkan Perseroan                 The Company’s waste management practices were
berjalan efektif sepanjang 2025, sehingga tidak terjadi      effective throughout 2025, resulting in no spills of
tumpahan bahan kimia, minyak, bahan bakar, atau              chemicals, oil, fuel, or other substances that could
zat lain yang berpotensi menimbulkan pencemaran              potentially pollute or endanger public health or the
dan membahayakan kesehatan masyarakat maupun                 surrounding environment. The Company also received
lingkungan sekitar. Perseroan juga tidak menerima            no complaints or reports regarding violations of
pengaduan atau laporan terkait pelanggaran atas              wastewater or effluent disposal regulations during the
ketentuan pembuangan air limbah maupun efluen                reporting period. [SEOJK F.15] [POJK 6.c.3.e.5.b-c]
pada periode pelaporan. [SEOJK F.15] [POJK 6.c.3.e.5.b-c]

Bahan Baku, Pengaduan Lingkungan, dan Biaya                  Raw Materials, Environmental Complaints, and
Lingkungan Hidup [SEOJK F.4, F.5, F.16] [POJK 6.c.3.d.1-2]   Environmental Costs [SEOJK F.4, F.5, F.16] [POJK 6.c.3.d.1-2]
[POJK 6.c.3.e.6]                                             [POJK 6.c.3.e.6]


Karakteristik usaha Perseroan sebagai perusahaan             The Company’s business characteristics as a finance
pembiayaan tidak melibatkan penggunaan bahan                 company do not involve the use of raw materials
baku produksi maupun material yang berpotensi                or materials that have the potential to pollute the
mencemari lingkungan. Kondisi ini tercermin dari             environment. This is reflected in the absence of any
tidak adanya pengaduan terkait dampak lingkungan             complaints regarding environmental impacts received
yang diterima sepanjang periode pelaporan. Meskipun          throughout the reporting period. Nevertheless, the
demikian, Perseroan tetap menjalankan praktik                Company continues to implement responsible business
bisnis yang bertanggung jawab melalui pengelolaan            practices through efficient management of energy,
energi, sumber daya, dan limbah secara efisien dalam         resources, and waste in its daily operations.
operasional sehari-hari.

Komitmen tersebut didukung oleh alokasi biaya                This commitment is supported by an allocation
lingkungan hidup yang mencakup aktivitas                     of environmental costs, which includes activities
peningkatan efisiensi dan penguatan infrastruktur            to increase efficiency and strengthen operational
operasional. Pada tahun 2025, total biaya lingkungan         infrastructure. In 2025, total realized environmental
yang direalisasikan mencapai Rp4,2 miliar, menurun           costs reached Rp4.2 billion, a decrease compared to
dibandingkan tahun sebelumnya.                               the previous year.

Komponen biaya lingkungan hidup pada tahun 2025              Environmental cost components in 2025 include,
meliputi antara lain penggantian dan pembelian AC            among others, the replacement and procurement
yang lebih ramah energi, biaya pengelolaan limbah,           of energy-efficient air conditioning units, waste
serta pengeluaran terkait efisiensi operasional lainnya      management expenses, and other expenditures
yang mendukung praktik keberlanjutan. Penurunan              supporting operational efficiency and sustainability
jumlah biaya dibandingkan tahun sebelumnya                   practices. The decrease in total costs compared to the
terutama disebabkan oleh adanya penggantian                  previous year was primarily driven by the significant
perangkat mini PC dalam jumlah signifikan yang telah         replacement of mini PCs undertaken in 2024, resulting
dilakukan pada tahun 2024, sehingga pada tahun               in lower comparable expenditures in 2025.
2025 tidak terdapat kebutuhan pengeluaran serupa
dalam skala yang sama.


                      Jumlah biaya yang dikeluarkan
                      Total allocated budget


                            4,240.1                          2025                              4,240.1

                      Rp                                     2024                              14,417.2

                      Juta | Million                         2023                              3,895.1
                                                                                                                              PT Bussan Auto Finance




                                                                                                                             327
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                             BAF ECO MOVE
                             BAF ECO MOVE [SEOJK F.9] [SEOJK F.10] [POJK 6.c.3.e.1] [POJK 6.c.3.e.3.a-b] [GRI 304-1] [GRI 304-2] [GRI 304-3]
2025 Sustainability Report




                             Pada tahun 2025, Perseroan melanjutkan inisiatif                 In 2025, the Company continued the coastal
                             pelestarian ekosistem pesisir melalui program BAF                ecosystem conservation initiative through BAF ECO
                             ECO Move, yang merupakan kegiatan penanaman                      Move program, a mangrove planting program as
                             mangrove sebagai bagian dari komitmen Perseroan                  part of the Company’s commitment to support
                             dalam mendukung mitigasi perubahan iklim dan                     climate change mitigation and strengthening coastal
                             penguatan ketahanan ekosistem pesisir.                           ecosystem resilience.

                             Program ini bertujuan untuk mendukung restorasi                  This program aims to support coastal ecosystem
                             ekosistem pesisir, meningkatkan kapasitas penyerapan             restoration, increase natural carbon absorption
|




                             karbon alami (blue carbon), serta memperkuat                     capacity (blue carbon), and strengthen the resilience of
                             ketahanan masyarakat pesisir terhadap dampak                     coastal communities against climate change impact.
Laporan Keberlanjutan 2025




                             perubahan iklim. Program ini juga diharapkan                     The program is also expected to provide economic
                             memberikan manfaat ekonomi bagi masyarakat pesisir               benefits to coastal communities by improving quality
                             melalui peningkatan kualitas ekosistem perikanan                 of fisheries ecosystems and providing opportunities for
                             serta peluang kegiatan ekonomi berbasis mangrove.                mangrove-based economic activities.




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Mangrove sendiri memiliki fungsi ekologis penting        Mangroves have important ecological functions, such
seperti:                                                 as:
• Melindungi Pantai: Akar mangrove yang kuat             • Coastal Protection: Strong mangrove roots prevent
   mampu mencegah abrasi dan melindungi wilayah              abrasion and protect coastal areas from large
   pesisir dari gelombang besar serta badai.                 waves and storms.
• Menyerap Karbon: Ekosistem mangrove dikenal            • Carbon Absorption: Mangrove ecosystems are known
   sebagai salah satu penyerap karbon alami                  as one of the most effective natural carbon sinks
   paling efektif (blue carbon ecosystem), dengan            (blue carbon ecosystems), with the ability to store
   kemampuan menyimpan karbon hingga beberapa                carbon several times higher than terrestrial forests.
   kali lebih tinggi dibandingkan hutan daratan.
• Habitat Biodiversitas: Mangrove menjadi rumah          • Biodiversity Habitat: Mangroves provide homes
   bagi berbagai spesies ikan, burung, dan biota laut,      for various species of fish, birds, and marine life,
   mendukung keberlanjutan ekonomi masyarakat               supporting the economic sustainability of coastal
   pesisir.                                                 communities.

Program BAF ECO Move merupakan bagian dari               BAF ECO Move program is part of the Company’s
strategi Perseroan dalam mengintegrasikan aspek          strategy to integrate environmental aspects into
lingkungan ke dalam praktik bisnis berkelanjutan serta   sustainable business practices and support the climate
mendukung agenda mitigasi perubahan iklim.               change mitigation agenda.

Sejak program ini dimulai pada tahun 2021, Perseroan     Since the program was initiated in 2021, the Company
telah menanam lebih dari 176.000 bibit pohon,            has planted more than 176,000 tree seedlings,
termasuk mangrove, di berbagai wilayah di Indonesia.     including mangroves, in various regions across
Akumulasi penyerapan karbon dari seluruh penanaman       Indonesia. The accumulated carbon sequestration
tersebut telah mencapai sekitar 70 tonCO2e hingga        from all these plantings has reached approximately
tahun 2025, dan diproyeksikan terus meningkat seiring    70 tons of CO2e by 2025 and is projected to continue
pertumbuhan pohon.                                       increasing as the trees grow.

Lokasi penanaman dipilih berdasarkan kondisi             Planting locations were selected based on
kerentanan     abrasi  pesisir  dan     kebutuhan        coastal erosion vulnerability and the need for
rehabilitasi mangrove di wilayah tersebut, dengan        mangrove rehabilitation in the area, considering
mempertimbangkan rekomendasi mitra lingkungan            recommendations from environmental partners and
dan komunitas lokal.                                     local communities.



Pelaksanaan program BAF ECO Move di berbagai wilayah tahun 2021 – 2025
IMPLEMENTATION OF BAF ECO MOVE IN VARIOUS REGIONS 2021 – 2025 [POJK 6.c.3.e.2]




                                                                                                                      PT Bussan Auto Finance




Pada tahun pelaporan 2025, BAF ECO Move                  In the 2025 reporting year, BAF ECO Move targets
menargetkan penanaman 21.000 bibit mangrove di           planting 21,000 mangrove seedlings in three coastal
tiga lokasi pesisir, yaitu:                              locations:
• Pantai Indah Kapuk, Jakarta Utara                      • Indah Kapuk Beach, North Jakarta
• Pantai Kartika Jaya, Kendal                            • Kartika Jaya Beach, Kendal
• Pantai Mangunharjo, Semarang                           • Mangunharjo Beach, Semarang
                                                                                                                     329
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                             Pelaksanaan program dilakukan bekerja sama                    The program is implemented in collaboration with
                             dengan mitra strategis yang mengadopsi pendekatan             strategic partners, adopting a local community
                             pemberdayaan masyarakat lokal melalui partisipasi             empowerment approach through the participation
                             petani bibit, komunitas pesisir, serta karyawan               of seedling farmers, coastal communities, and BAF
                             BAF (BAFers). Kerja sama ini memastikan kegiatan              employees (BAFers). This collaboration ensures that
                             penanaman, pemeliharaan, dan monitoring dapat                 planting, maintenance, and monitoring activities can
                             dilaksanakan secara berkelanjutan. Partisipasi                be carried out sustainably. Consumer participation
                             konsumen juga menjadi bagian dari pelaksanaan                 is also part of the program’s implementation. The
                             program. Konsumen yang melakukan pembiayaan                   consumers who submit payment between March 20
                             pada periode 20 Maret-9 Mei 2025 otomatis                     and May 9, 2025, automatically contribute to the
                             berkontribusi dalam pendanaan bibit mangrove yang             funding of the mangrove seedlings planted under this
                             ditanam dalam program ini. Seluruh kontribusi tersebut        program. All contributions are recognized as part of the
                             dicatat sebagai bagian dari upaya Perseroan dalam             Company’s efforts to expand stakeholder engagement
                             memperluas keterlibatan pemangku kepentingan                  in environmental initiatives.
                             terhadap inisiatif lingkungan.


                                        Pemantauan                                                     Monitoring

                             Perseroan bersama mitra lokal yaitu Lindungi Hutan            The Company, together with its local partner, Lindungi
                             melakukan pemantauan berkala terhadap tingkat                 Hutan, regularly monitors the survival rate of mangrove
                             kelangsungan hidup (survival rate) bibit mangrove             seedlings and the condition of the ecosystem in the
                             serta kondisi ekosistem di area penanaman untuk               planting area to ensure the program’s sustainability.
                             memastikan keberlanjutan program.

                             Berdasarkan hasil pemantauan awal terhadap                    Based on initial monitoring of the planting area in the
                             area penanaman pada program sebelumnya,                       previous program, most of the mangrove seedlings
                             sebagian besar bibit mangrove menunjukkan tingkat             demonstrated good growth rates with adequate
                             pertumbuhan yang baik dengan tingkat kelangsungan             survival rates of 97.4% after the initial planting
                             hidup (survival rate) 97,4% yang memadai setelah              phase. Furthermore, the planting area began to show
                             fase awal penanaman. Selain itu, area penanaman               improvements in the coastal ecosystem, such as an
                             mulai menunjukkan perbaikan kondisi ekosistem                 increase in the presence of small biota and marine
                             pesisir, seperti meningkatnya keberadaan biota kecil          organisms that utilize the mangrove area as a natural
                             dan organisme laut yang memanfaatkan kawasan                  habitat.
                             mangrove sebagai habitat alami.

                             Pemantauan juga dilakukan untuk mengidentifikasi              Monitoring was also conducted to identify potential
                             potensi risiko terhadap keberhasilan penanaman,               risks to the success of the planting, such as tidal
                             seperti kondisi pasang surut, sedimentasi, maupun             conditions, sedimentation, and human disturbance.
                             gangguan aktivitas manusia. Hasil evaluasi tersebut           The results of this evaluation serve as the basis for the
2025 Sustainability Report




                             menjadi dasar bagi Perseroan dan mitra lokal untuk            Company and local partners to implement follow-up
                             melakukan langkah perawatan lanjutan, termasuk                maintenance measures, including replacing seedlings
                             penggantian bibit yang tidak tumbuh optimal serta             that are not growing optimally and strengthening
                             penguatan kegiatan pemeliharaan oleh masyarakat               maintenance activities by the local society.
                             setempat.

                             Penanaman mangrove merupakan langkah nyata                    Mangrove planting is a concrete step by the Company
                             Perseroan dalam mendukung Tujuan Pembangunan                  in supporting the Sustainable Development Goals
                             Berkelanjutan (TPB), terutama pada tujuan:                    (SDGs), especially the following objectives:
|
Laporan Keberlanjutan 2025




                             13.2.2.[a]                     14.2.1                         15.1.1                              17.17.1
                             Potensi Penurunan Emisi Gas    Proporsi kawasan pesisir dan   Proporsi tutupan lahan              Jumlah kemitraan multipihak
                             Rumah Kaca (GRK)               laut yang dikelola secara      terhadap total luas daratan.        yang mendukung pencapaian
                             Potential for Greenhouse Gas   berkelanjutan.                 Proportion of land cover to total   TPB.
                             (GHG) Emission Reduction       Proportion of coastal and      land area.                          Number of multi-stakeholder
                                                            marine areas managed                                               partnerships supporting the
                                                            sustainably.                                                       achievement of the SDGs.

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BAF ECO MOVE 2025




Mangrove ditanam                              Partisipasi Konsumen                          Karyawan & Mitra Terlibat
Planted Mangrove                              Consumer Participation                        Employees & Partners Involved


21K                                           >39K                                          866
   2021-2025: ±176K                              2021-2025: ±408K                                 2021-2025: ±2K




Kota Besar                                    Estimasi Emisi yang Diserap
Major Cities                                  Estimation of Absorbed Emission


3                                             ≥70ton CO e*                     2
      2021-2025: 18                                   2021-2025



Catatan:                                                            Note:
Estimasi penyerapan karbon dihitung menggunakan pendekatan          The carbon sequestration estimate is calculated using a conservative
konservatif berdasarkan literatur ilmiah mengenai kemampuan         approach based on scientific literature regarding the carbon
penyerapan karbon mangrove per pohon per tahun serta                sequestration capacity of mangroves per tree per annum, and
mempertimbangkan tingkat kematian bibit pada fase awal              considering the mortality rate of seedlings in the early growth phase.
pertumbuhan. Asumsi tingkat kematian 40% pada tahun pertama,        A 40% mortality rate is assumed in the first year, with the trees
pada tahun kedua dan seterusnya diasumsikan dapat hidup mandiri.    assuming they can survive independently in the second year and
Estimasi penyerapan karbon dari program ini tidak digunakan         beyond. The carbon sequestration estimated from this program is not
sebagai kompensasi langsung terhadap emisi operasional Perseroan,   used as direct compensation for the Company’s operational emissions,
melainkan sebagai kontribusi terhadap upaya restorasi ekosistem     but rather as a contribution to coastal ecosystem restoration efforts.
pesisir.
                                                                                                                                              PT Bussan Auto Finance




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      Laporan Keberlanjutan 2025   |   2025 Sustainability Report




332
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TENTANG
LAPORAN
ABOUT THIS REPORT




Penerbitan Laporan Keberlanjutan
merupakan bentuk komitmen Perseroan
dalam memperkuat transparansi dan
akuntabilitas kepada seluruh pemangku
kepentingan.


Publication of this Sustainability Report
                                             PT.Bussan Auto Finance




embodies the Company’s commitment
to strengthen transparency and
accountability to all stakeholders.




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                             Laporan Keberlanjutan menjadi sarana bagi                The Sustainability Report is used by the Company to
                             Perseroan untuk menjelaskan bagaimana praktik            explain how business practices are implemented in
                             bisnis dilaksanakan secara bertanggung jawab dalam       responsible manner in managing economic, social,
                             mengelola aspek ekonomi, sosial, dan lingkungan.         and environmental aspects. Through this report, the
                             Melalui laporan ini, Perseroan berupaya memberikan       Company strives to provide clear, relevant, and reliable
                             informasi yang jelas, relevan, dan dapat dipercaya,      information, thereby building trust and encouraging
                             sehingga dapat membangun kepercayaan serta               ongoing improvements in sustainability performance.
                             mendorong peningkatan kinerja keberlanjutan secara
                             berkelanjutan.

                             Perseroan menerbitkan Laporan Keberlanjutan setiap       The Company publishes Sustainability Report
                             tahun. Laporan Keberlanjutan 2025 merupakan              annually. The 2025 Sustainability Report becomes the
                             laporan keberlanjutan tahunan ke-6 yang diterbitkan      Company’s sixth annual sustainability report, covering
                             oleh Perseroan, mencakup periode 1 Januari 2025          the period from January 1, 2025, to December 31,
                             hingga 31 Desember 2025 sebagaimana tercantum            2025, as outlined in the financial statements. The
                             dalam laporan keuangan. Laporan sebelumnya               previous report was published on April 30, 2025.
                             diterbitkan pada 30 April 2025. Pada periode pelaporan   During this reporting period, the Company made
                             ini, Perseroan melakukan penyajian kembali secara        limited restatement of comparative data related to
                             terbatas atas data komparatif yang berkaitan dengan      the classification of MSME financing. This change
                             klasifikasi pembiayaan UMKM. Perubahan dilakukan         was made to separate the classification of productive
                             untuk memisahkan klasifikasi pembiayaan UMKM             MSME financing from the consumer MSME category,
                             produktif dari kategori UMKM konsumtif, sehingga         thereby aligning the data presentation with the focus
                             penyajian data menjadi lebih selaras dengan fokus        of the Company’s productive financing. In addition
                             pembiayaan produktif Perseroan. Selain penyesuaian       to these classification adjustments, there were no
                             klasifikasi tersebut, tidak terdapat perubahan           changes to the measurement methodology, indicator
                             metodologi pengukuran, definisi indikator, batas         definitions, reporting boundaries, or other events that
                             pelaporan, maupun peristiwa lain yang berdampak          had a material impact on the presentation of historical
                             material terhadap penyajian data historis dalam          data in this report. [GRI 2-3, 2-4][SEOJK C.6]
                             laporan ini. [GRI 2-3, 2-4][SEOJK C.6]

                             Pada tahun pelaporan ini, Perseroan juga melakukan       In this reporting year, the Company also presented
                             penyajian informasi untuk menyelaraskan praktik          information to align reporting practices with
                             pelaporan dengan International Financial Reporting       International Financial Reporting Standards (IFRS)
                             Standards (IFRS) Sustainability Disclosure Standards     Sustainability Disclosure Standards (IFRS S1 and IFRS
                             (IFRS S1 dan IFRS S2) dan PSPK (Pernyataan               S2) and Sustainability Disclosure Standards (PSPK) 1
                             Standar Pengungkapan Keberlanjutan) 1 dan PSPK           and PSPK 2, including the integration of sustainability
                             2, termasuk integrasi antara informasi keberlanjutan     information with financial information, as well as
                             dan informasi keuangan, serta pemetaan risiko            mapping sustainability risks and opportunities that are
                             dan peluang keberlanjutan yang relevan bagi              relevant to the Company’s business continuity. The
                             kelangsungan usaha Perseroan. Entitas pelapor dalam      reporting entities in this Sustainability Report include
2025 Sustainability Report




                             Laporan Keberlanjutan ini mencakup entitas, aset, dan    the same entities, assets, and business activities as
                             kegiatan usaha yang sama seperti yang tercantum          mentioned in the Company’s financial statements as
                             dalam laporan keuangan Perseroan per 31 Desember         of December 31, 2025. During the reporting period,
                             2025. Selama periode pelaporan tidak terdapat            there were no significant changes to the Company’s
                             perubahan struktur Perseroan yang signifikan,            structure, therefore, scope of the sustainability report
                             sehingga cakupan laporan keberlanjutan konsisten         is consistent with the financial statements. The
                             dengan laporan keuangan. Informasi keberlanjutan         sustainability information considered and presented in
                             yang dipertimbangkan dan disajikan dalam laporan         this report refers to material impacts occured from the
                             ini merujuk pada dampak material yang timbul dari        Company’s business activities and value chain.
|




                             kegiatan usaha dan rantai nilai Perseroan.
Laporan Keberlanjutan 2025




                             Penyusunan Laporan Keberlanjutan 2025 mengacu            The preparation of the 2025 Sustainability Report
                             pada beberapa standar dan peraturan yang berlaku         refers to prevailing standards and regulations in
                             di Indonesia maupun internasional. Standar dan           Indonesia and globally. The standards and regulations
                             peraturan yang digunakan sebagai dasar penyusunan        used as the basis for preparing this report are including:
                             laporan ini meliputi:
                             1. Lampiran I POJK No. 51/POJK.03/2017 tentang           1. Appendix I of POJK No. 51/POJK.03/2017
                                Penerapan Keuangan Berkelanjutan bagi Lembaga            concerning Implementation of Sustainable
                                Jasa Keuangan, Emiten, dan Perusahaan Publik.            Finance for Financial Services Institutions, Issuers,
                                                                                         and Public Companies.
                             2. Surat Edaran OJK No. 16 /SEOJK.04/2021 tentang        2. OJK Circular Letter No. 16/SEOJK.04/2021
                                Bentuk dan Isi Laporan Tahunan Emiten atau               concerning Form and Content of Annual Reports of
                                Perusahaan Publik.                                       Issuers or Public Companies.
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3. Standar Global Reporting Initiative (GRI) 2021,       3. Global Reporting Initiative (GRI) 2021 Standards,
   dengan kesesuaian (in accordance) dengan GRI             in accordance with GRI Standards;
   Standards;
4. Sustainability Accounting Standard Board (SASB)       4. Sustainability Accounting Standards Board (SASB)
   sektor Jasa Keuangan.                                     Financial Services Sector.
5. IFRS Sustainability Disclosure Standards, yang        5. IFRS Sustainability Disclosure Standards, which
   mencakup:                                                 include:
   a. IFRS S1 – General Requirements for Disclosure          a. IFRS S1 – General Requirements for Disclosure
       of Sustainability-related Financial Information           of Sustainability-related Financial Information
   b. IFRS S2 – Climate-related Disclosures                  b. IFRS S2 – Climate-related Disclosures

Perseroan belum menggunakan jasa assurance               The Company has not hired external assurance services
eksternal untuk laporan ini. Namun, seluruh informasi    for this report. However, all information in this report
dalam laporan ini telah melalui proses validasi oleh     has been validated by the relevant work units to ensure
unit kerja terkait untuk memastikan akurasi dan          the accuracy and reliability. Calculation of emissions
keandalannya. Perhitungan emisi dan indikator            and other environmental indicators, such as Scope 1, 2,
lingkungan lainnya, seperti emisi Cakupan 1, 2,          and 3 emissions, was conducted in collaboration with a
dan 3, dilakukan bekerja sama dengan konsultan           sustainability consultant. [GRI 2-5][SEOJK G.1]
keberlanjutan. [GRI 2-5][SEOJK G.1]




                                                                                                                     PT Bussan Auto Finance




                                                                                                                    335
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                             PENENTUAN TOPIK MATERIALITAS
                             DETERMINING MATERIALITY TOPICS [GRI 3-1][IFRS S1.17-18][IFRS S1.44.(a-c)]



                             Perseroan menerapkan pendekatan materialitas ganda       The Company applies double materiality approach
                             (double materiality) untuk mengidentifikasi topik        to identify the sustainability topics most relevant to
                             keberlanjutan yang paling relevan bagi strategi bisnis   its business strategy and stakeholders. This approach
                             dan bagi para pemangku kepentingan. Pendekatan ini       simultaneously assesses two dimensions:
                             menilai dua dimensi secara bersamaan:
                             1. Dampak faktor keberlanjutan terhadap nilai            1. Impact of sustainability factors on the company’s
                                 perusahaan dan kinerja jangka panjang;                  value and long-term performance;
                             2. Pengaruh     aktivitas    perusahaan     terhadap     2. Impact of the Company’s activities on society and
                                 masyarakat dan lingkungan.                              the environment.

                             Perseroan melibatkan Sustainable Finance Task            The Company involves Sustainable Finance Task Force
                             Force dan divisi terkait, serta memperoleh masukan       and relevant divisions and obtained feedback from
                             dari konsultan independen untuk memastikan               independent consultants to ensure that the concerned
                             bahwa isu-isu keberlanjutan yang dipertimbangkan         sustainability issues has aligned with external dynamics,
                             sesuai dengan dinamika eksternal, perkembangan           developments in the financial services industry, and the
                             industri jasa pembiayaan, serta arah strategis           Company’s strategic direction. The review process was
                             Perseroan. Proses kajian dilakukan melalui diskusi       conducted through internal discussions, followed by
                             internal, kemudian dilanjutkan dengan survei kepada      surveys of internal and external stakeholders, including
                             pemangku kepentingan internal dan eksternal,             shareholders, business partners, creditors, investors,
                             mencakup pemegang saham, mitra bisnis, kreditur,         the public, consumers, and regulators. The survey
                             investor, masyarakat, konsumen, dan regulator. Hasil     results were used to prioritize materiality topics, taking
                             survei tersebut digunakan untuk menetapkan prioritas     into account the Company’s sustainability context and
                             topik materialitas, dengan mempertimbangkan              stakeholder expectations.
                             konteks keberlanjutan Perseroan serta harapan para
                             pemangku kepentingan.

                             Pada tahun pelaporan 2025, daftar topik materialitas     For the 2025 reporting year, list of materiality
                             telah dievaluasi kembali untuk menyesuaikan dengan       topics was re-evaluated to reflect current business
                             perkembangan bisnis dan tren keberlanjutan terkini.      developments and sustainability trends.

                             Topik-topik materialitas ini dipantau secara             These materiality topics are monitored regularly
                             berkala untuk menjaga keselarasan antara strategi        to maintain alignment between the Company’s
                             keberlanjutan Perseroan, arah bisnis, dan Tujuan         sustainability strategy, business direction, and the
2025 Sustainability Report




                             Pembangunan Berkelanjutan (TPB). Hasil penetapan         Sustainable Development Goals (SDGs). The results of
                             topik materialitas menjadi acuan dalam penyusunan        the materiality topic determination serve as a reference
                             peta jalan keberlanjutan (sustainability roadmap)        in the development of a five-year sustainability
                             periode lima tahun dan digunakan untuk mendukung         roadmap and are used to support management
                             pengambilan keputusan manajemen serta kesiapan           decision-making and the company’s preparedness to
                             perusahaan dalam menghadapi risiko dan peluang           address future sustainability risks and opportunities.
                             keberlanjutan ke depan.
|




                             Tahapan Proses Penilaian Materialitas
Laporan Keberlanjutan 2025




                             MATERIALITY ASSESSMENT PROCESS STAGES




                               1                            2                           3

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Proses penentuan topik material Perseroan meliputi:       The Company’s material topic determination process
                                                          are including:



1
                  Identifikasi Isu Keberlanjutan:                 Sustainability Issue Identification:
                  Mengumpulkan isu keberlanjutan melalui          Collecting sustainability issues through
                  benchmarking dengan peers, standar global       benchmarking with peer companies, global
                  (GRI dan SASB), regulasi OJK, lembaga           standards (GRI and SASB), OJK regulations,
                  pemeringkat LST, serta masukan pemangku         ESG rating agencies, and stakeholder
                  kepentingan, kemudian digunakan untuk           feedback, which are further used to develop
                  menyusun kuesioner yang disebarkan              a questionnaire distributed to internal and
                  kepada pemangku kepentingan internal dan        external stakeholders.
                  eksternal.




2
                  Penilaian Isu Keberlanjutan: Melakukan          Sustainability Issue Assessment: Conducting
                  diskusi internal dan survei kepada pemangku     internal discussions and surveys with
                  kepentingan seperti pemegang saham,             stakeholders such as shareholders, business
                  mitra bisnis, kreditor, investor, masyarakat,   partners, creditors, investors, the public,
                  konsumen, dan regulator.                        consumers, and regulators.




3
                  Tinjauan dan Persetujuan: Topik material        Review and Approval: Selected material
                  yang terpilih ditinjau oleh Sustainable         topics are reviewed by the Sustainable
                  Finance Taskforce dan disetujui oleh Direksi,   Finance Taskforce and approved by the
                  diselaraskan dengan strategi bisnis, serta      Board of Directors. They are aligned with
                  dianalisis dampak positif dan negatifnya,       the business strategy and analysed for their
                  termasuk relevansi terhadap risiko dan          positive and negative impacts, including
                  peluang bisnis.                                 their relevance to business risks and
                                                                  opportunities.




                                                                                                                  PT Bussan Auto Finance




                                                                                                                 337
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                             TOPIK MATERIAL
                             MATERIAL TOPICS



                                      Tingkat Materialitas                                     Materiality Level

                             Matriks materialitas berikut menggambarkan posisi        The following materiality matrix illustrates the
                             setiap topik keberlanjutan berdasarkan hasil penilaian   position of each sustainability topic based on the
                             terhadap dua dimensi materialitas, yaitu tingkat         assessment double materiality dimensions, such as
                             kepentingan topik bagi para pemangku kepentingan         level of importance of the topic to the stakeholders
                             dan tingkat dampaknya terhadap prospek usaha             and the level of impact on the Company’s business
                             Perseroan. Penilaian ini didasarkan pada hasil survei    prospects. This assessment is based on the results of
                             yang dilakukan melalui kuesioner kepada pemangku         a survey conducted through questionnaires to internal
                             kepentingan internal dan eksternal, serta penilaian      and external stakeholders, as well as management’s
                             manajemen terhadap risiko dan peluang keberlanjutan      assessment of sustainability risks and opportunities
                             yang berpotensi memengaruhi nilai jangka panjang         that have the potential to affect the Company’s long-
                             Perseroan.                                               term value.



                             Topik Materialitas
                             MATERIALITYTOPIC




                               1                            2                           3                           4
                             Privasi Konsumen dan        Anti-fraud                   Inklusivitas Keuangan       Kesehatan dan
                             Keamanan Data                                            Financial Inclusivity       Keselamatan Kerja
                             Customer Privacy and                                                                 Occupational Health and
                             Data Security                                                                        Safety
2025 Sustainability Report




                               5                            6                           7
                             Praktik Operasional         Portofolio Produk dan        Pendidikan dan
|




                             Ramah Lingkungan dan        Digitalisasi                 Pelatihan
                             Ketahanan Iklim             Product Portfolio and        Learning and
Laporan Keberlanjutan 2025




                             Green Operation &           Digitalization               Development
                             Climate Resilience


                             Perseroan membuka ruang komunikasi bagi                  The Company welcomes readers and stakeholders to
                             para pembaca dan pemangku kepentingan                    provide feedback or suggestions to improve quality of
                             untuk menyampaikan masukan atau saran guna               the sustainability report in subsequent periods. This
                             meningkatkan     kualitas  laporan      keberlanjutan    feedback can be submitted by completing the feedback
                             pada periode berikutnya. Masukan tersebut dapat          form provided within this report or by contacting the
                             disampaikan melalui pengisian lembar umpan               Company at: [GRI 2-3][SEOJK G.2]
                             balik yang tersedia dalam laporan ini, atau dengan
                             menghubungi Perseroan melalui: [GRI 2-3][SEOJK G.2]
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                BAF Plaza                                                +62 21 2939 6000
                Jl. Raya Tanjung Barat No. 121,                          www.baf.id
                Jagakarsa, Jakarta Selatan 12530, Indonesia              baf.sekretariat@baf.id




Daftar Topik Material 2024-2025 [GRI 3-2] [IFRS S1.32.(a)] [IFRS S1.33.(a-c)]
MATERIALITYTOPIC [GRI 3-2]




                  1
                   Privasi Konsumen & Keamanan Data
                   Customer Privacy & Data Security

Dampak pada Pemangku Kepentingan                         Impact on Stakeholders
1) Pegawai                                               1) Employee
2) Pemegang saham                                        2) Shareholders
3) Konsumen                                              3) Customer
4) Pemerintah/regulator                                  4) Government/regulators

Dampak yang Dikelola                                     Managed Impact
Kepercayaan merupakan prinsip mendasar yang wajib        Trust is a fundamental principle that must be managed.
dikelola. Oleh karena itu, Perseroan memiliki komitmen   Therefore, the Company is committed to manage the
untuk mengelola keamanan data dan privasi setiap         data security and privacy of every customer and it’s
konsumen dan dampaknya. Dampak positif dari              impact. The positive impact of managing this topic is
pengelolaan topik ini adalah kepercayaan konsumen        increasing customer confidence to use the Company’s
yang semakin baik untuk menggunakan produk dan/          products and/or services, so that the Company needs
atau jasa Perseroan sehingga Perseroan perlu terus       to continue to improve the data security system. In line
meningkatkan sistem pengamanan data. Sejalan             with the Company’s efforts to accelerate digitalization,
dengan upaya percepatan digitalisasi Perseroan,          this topic must be mainly concerned, especially related
sehingga topik ini perlu menjadi perhatian khususnya     customer privacy and efforts to improve data security
terkait privasi konsumen dan berupaya meningkatkan       systems in the midst of rampant cyber threats, data
sistem pengamanan data di tengah maraknya                leakage, and theft.
ancaman siber, kebocoran dan pencurian data.

Kebijakan                                                Policy
• General Policy No. 0031/AM-CP/08/2021 Chapter          • General Policy No. 0031/AM-CP/08/2021 Chapter
   III - Policy of Company Important Information             III - Policy of Company Important Information
• IT Standard Policy No. 0075/AM-ITO/11/2021             • IT Standard Policy No. 0075/AM-ITO/11/2021
   Chapter III - IT Security Policy                          Chapter III - IT Security Policy
• Compliance Standard Policy No. 0014/AM-                • Compliance Standard Policy No. 0014/AM-
   RMC/15/2024 - K. Classification of Personal Data/         RMC/15/2024 - K. Classification of Personal Data/
   Information Management                                    Information Management
• IT SOP No. 0011/AM-ITSG/11/2024 Chapter X IT           • IT SOP No. 0011/AM-ITSG/11/2024 Chapter X IT
   Security Management                                       Security Management
• Business Intelligence & Analytics Division Standard    • Business Intelligence & Analytics Division Standard
   Policy No. 0015/SP-BIA/VI/2025 Chapter III                Policy No. 0015/SP-BIA/VI/2025 Chapter III
   Confidentiality and Security of Consumer Data/            Confidentiality and Security of Consumer Data/
                                                                                                                     PT Bussan Auto Finance




   Information                                               Information
• POJK No. 4/2021 the Application of Risk                • POJK No. 4/2021 the Application of Risk
   Management in the Use of Information Technology           Management in the Use of Information Technology
   by Non-Bank Financial Services Institutions               by Non-Bank Financial Services Institutions
• PERMENKOMINFO No. 20 Year 2016 on Protection           • PERMENKOMINFO No. 20 Year 2016 on Protection
   of Personal Data in Electronic Systems                    of Personal Data in Electronic Systems

Strategi Pencapaian dan Evaluasi                         Strategi Pencapaian dan Evaluasi
• Meningkatkan kualitas Sistem Manajemen                 • Improve the quality of Information Security
    Keamanan Informasi dan timnya seperti ISO                Management System and its team such as ISO
    27001                                                    27001
                                                                                                                    339
Page 340
                             •   Melakukan pengujian keamanan pada seluruh             •   Conduct security testing on all systems/applications
                                 sistem/aplikasi
                             •   Tinjauan keamanan kode sumber, penilaian              •   Source code security review, vulnerability
                                 kerentanan, pengujian penetrasi                           assessment, penetration testing
                             •   Memperbarui kebijakan keamanan informasi untuk        •   Update information security policies to further
                                 lebih meningkatkan keamanan informasi aset                improve asset information security
                             •   Melakukan sesi awareness berbagi dan kesadaran        •   Conduct sharing and awareness sessions with
                                 kepada pegawai misalnya melalui LMS, email                employees, for example through LMS, email blast,
                                 blast, desktop, TV screen, inc. dan program induksi       desktop, TV screen, etc. and induction programs for
                                 bagi karyawan baru                                        new employees

                             Target dan Pencapaian                                     Objectives and Achievements
                             • Adopsi sertifikasi standar dan panduan keamanan         • Adopting ISO 27001 data security standards and
                                data ISO 27001 tentang Sistem Manajemen                   guidelines on Information Security Management
                                Keamanan Informasi                                        Systems
                                Di tahun 2025, Perseroan memiliki sertifikasi ISO         In 2025, the Company had ISO 27001 certification
                                27001 dan telah diperbarui versi 2022.                    and has been updated version 2022.
                             • Insiden TI dan/atau keamanan data yang                  • Significant IT and/or data security incidents
                                signifikan
                                Di tahun 2025, tidak terdapat insiden TI terkait           In 2025, there was no significant IT incidents
                                keamanan data yang signifikan, serta tidak ada             related to data security, and was no complaints
                                pengaduan dari konsumen terkai privasi data.               from customers regarding data privacy.
                             • Peningkatan awareness atas keamanan data                •   Increasing awareness of data security for all
                                kepada seluruh karyawan melalui LMS                        employees through LMS
                                Pelatihan terkait keamanan data telah Pelatihan            Training related to data security has been provided
                                terkait keamanan data telah diselenggarakan                to 100% employees with passing grade of 84.77.
                                kepada 100% pegawai dengan passing grade                   The company also regularly carries out phishing
                                mencapai 84,77. Perseroan juga rutin melakukan             testing to test employee awareness levels.
                                Phishing Testing untuk menguji tingkat awareness
                                pegawai.
                             • Peningkatan kapabilitas tim                             •   Team capabilities
                                Di tahun 2025, Perseroan memiliki pegawai yang             In 2025, the Company had employees who have
                                telah tersertifikasi Certified Information Systems         been Certified Information Systems Auditor (CISA)
                                Auditor (CISA) dan Certified Information Security          dan Certified Information Security Manager
                                Manager (CISM) terkait keamanan data.                      (CISM) regarding data security.




                                                2
2025 Sustainability Report




                                                Anti-fraud


                             Dampak pada Pemangku Kepentingan                          Impact on Stakeholders
                             1) Pegawai                                                1) Employee
                             2) Pemegang saham                                         2) Shareholders
                             3) Konsumen                                               3) Customer
                             4) Komunitas lokal                                        4) Local community
|




                             5) Pemerintah/regulator                                   5) Government/regulators
Laporan Keberlanjutan 2025




                             6) Investor                                               6) Investors

                             Dampak yang Dikelola                                      Managed Impact
                             Perseroan berkomitmen dalam menerapkan anti-              The Company is committed to implement anti-fraud,
                             fraud, termasuk pelaksanaan sosialisasi dan pelatihan     including the implementation of socialization and
                             tentang kebijakan dan prosedur anti-fraud, serta          training on anti-fraud policies and procedures, as
                             pengelolaanya di lingkungan Perseroan. Topik ini jika     well as it’s management within the Company. If this
                             tidak dikelola dengan baik akan berdampak terhadap        topic is not appropriately managed, it will impact
                             risiko reputasi Perseroan. Komitmen Perseroan             the Company’s reputational risk. The Company is
                             dalam melaksanakan operasional Perseroan yang             committed to conducting the Company’s operations
                             menjunjung tinggi etika dan praktik tata kelola yang      that uphold strong ethics and governance practices.
                             kuat. Kedudukan Perseroan di sektor keuangan juga         The Company’s position in the financial sector also
   340                       menjadikan topik ini sangat perlu dikelola dengan baik.   makes this topic need to be appropriately managed.
Page 341
Kebijakan                                               Policy
• GCG Guideline dated April 2024                        • GCG Guideline dated April 2024
• Guideline of Fraud Control, Anti Fraud Strategy and   • Guideline of Fraud Control, Anti Fraud Strategy and
   & Anti Fraud Commitment dated February 2021              & Anti Fraud Commitment dated February 2021
• Standard Policy of Internal Audit No. 0023/AM-        • Standard Policy of Internal Audit No. 0023/AM-
   AUD/12/2043 dated December 2024                          AUD/12/2043 dated December 2024
• Compliance Standard Policy No. 0019/AM-               • Compliance Standard Policy No. 0019/AM-
   RMC/06/2025 dated 05 June 2025 - 12 (Twelve)             RMC/06/2025 dated 05 June 2025 - 12 (Twelve)
   Commitments                                              Commitments
• AML CFT & PFPMDW dated June 2025                      • AML CFT & PFPMDW dated June 2025

Strategi Pencapaian dan Evaluasi                        Strategi Pencapaian dan Evaluasi
• Menumbuhkan budaya Anti-fraud pada seluruh            • Foster an Anti-Fraud culture at all levels of the
    jenjang organisasi                                      organization
• Meningkatkan kesadaran dan kepedulian terhadap        • Increasing awareness and concern for the risk of
    risiko fraud dalam kegiatan operasional, termasuk       fraud in operational activities, including conducting
    melakukan sesi awareness kepada pegawai                 awareness sessions for employees, for example
    misalnya melalui LMS, email blast, desktop, TV          through LMS, email blasts, desktops, TV screens,
    screen, dan program induksi bagi karyawan baru          and induction programs for new employees
• Melakukan pencegahan untuk mengurangi angka           • Take precautions to reduce the number of frauds,
    kecurangan misalnya pemeriksaan Surveillance            for example SLIK Surveillance checks, anti-drugs,
    SLIK, anti narkoba, dan lain-lain.                      etc.
• Meningkatkan pemahaman dan kepatuhan                  • Increase employee understanding and compliance
    pegawai terhadap peraturan ketentuan yang               with applicable regulations by conducting regular
    berlaku dengan melakukan sosialisasi dan                outreach and awareness to all employees.
    awareness secara berkala kepada seluruh pegawai.

Target dan Pencapaian                                   Objectives and Achievements
• Pembentukan Ladies Investigator                       • Establishment of Ladies Investigators
   Perseroan memiliki Desk Investigation dan Ladies        The Company has established an Investigation
   Investigator Unit yang berfungsi sebagai nilai          Desk and Ladies Investigator Unit which function
   tambah dari fungsi investigasi di Anti-fraud Unit.      as added value to the investigation function in
   Ladies Investigator Unit dibentuk sebagai bagian        the Anti Fraud Unit. The formation of the Ladies
   dari penerapan konsep kesetaraan gender yang            Investigator Unit is part of the implementation
   bertujuan untuk mengakomodir karyawan wanita            of the concept of gender equality which aims to
   agar dapat lebih terbuka dan nyaman dalam               accommodate female employees so they can be
   melaporkan kejadian fraud maupun pelanggaran.           more open and comfortable in reporting incidents
                                                           of fraud and violations.
•   Pelaksanaan training kepatuhan dan anti fraud       • Implementation of compliance and anti-fraud
    Di tahun 2025, telah dilaksanakan Compliance           training
    National Test (CNT) Test dan Anti-fraud & AML CFT      In 2025, the Compliance National Test (CNT)
    training dengan partisipasi mencapai 100% dari         Test and Anti-Fraud & AML CFT training was
    seluruh pegawai. Adapun rata-rata mencapai 74,6.       implemented with participation reaching 100% of
•   Zero fraud significant incident                        all employees. The average scores reached 74.6.
    Di tahun 2025, tidak terdapat fraud signifikan      • Zero significant fraud incidents
    yang terjadi.                                          In 2025, no significant fraud occurred.
•   Penurunan      rasio    jumlah   kerugian   fraud
    dibandingkan dengan piutang pembiayaan              •   Decrease in the ratio of total fraud losses compared
    Di tahun 2025, rasio jumlah kerugian fraud              to financing receivables
    terhadap piutang pembiayaan sebesar 0,005%.             In 2025, the ratio of total fraud losses to financing
•   Sosialisasi dan awareness dilakukan sepanjang           receivables was 0.005%.
    taun 2025, berupa 9 flyer yang didistribusikan      •   Socialization and awareness were carried out
                                                                                                                     PT Bussan Auto Finance




    melalui wallpaper laptop dan 12 kali melalui WA         throughout 2025, in the form of 9 flyers distributed
    blast.                                                  via laptop wallpaper and 12 times via WA blast.




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                                              3
                                               Inklusivitas Keuangan
                                               Financial Inclusivity

                             Dampak pada Pemangku Kepentingan                       Impact on Stakeholders
                             1) Pegawai                                             1) Employee
                             2) Masyarakat                                          2) Public
                             3) Konsumen                                            3) Customer
                             4) Regulator                                           4) Regulators
                             5) Mitra bisnis                                        5) Business partner

                             Dampak yang Dikelola                                   Managed Impact
                             Upaya Perseroan dalam memberikan dan memperluas,       The Company’s efforts in providing and expanding as
                             serta meningkatkan layanan kepada masyarakat,          well as improving services to the community, including
                             termasuk upaya literasi/edukasi keuangan dan inklusi   financial literacy/ education and financial inclusion
                             Keuangan menjadi bagian dari komitmen Perseroan.       are part of the Company’s commitment. The quality
                             Kualitas dan layanan Perseroan sangat mempengaruhi     and services of the Company significantly affect the
                             kinerja, reputasi dan kepercayaan konsumen dan         performance, reputation, and trust of customers and
                             pemangku Kepentingan lainnya. Kemudahan dan            other stakeholders. The ease and availability of the
                             ketersediaan layanan Perseroan sangatlah penting       Company’s services are essential to reach various
                             untuk menjangkau berbagai segmen masyarakat.           segments of society. The Company will continue to
                             Perseroan akan terus meningkatkan layanan terbaik      improve the best services while strengthening its role in
                             sekaligus memperkuat peranan dalam peningkatan         improving financial literacy and inclusion in Indonesia.
                             literasi dan inklusi keuangan di Indonesia.

                             Kebijakan                                              Policy
                             • Standard Policy No. SP-CP-019-13 dated June 2025     • Standard Policy No. SP-CP-019-13 dated June 2025
                                Chapter VI Network Strategy And Management              Chapter VI Network Strategy And Management
                             • AM No. 0030/AM-DSA/07/2025 – Xtra BAF Agent          • AM No. 0030/AM-DSA/07/2025 – Xtra BAF Agent
                             • SOP financial literacy dated June 2025               • SOP financial literacy dated June 2025
                             • POJK No. 3 Year 2023 concerning Improving            • POJK No. 3 Year 2023 concerning Improving
                                Financial Literacy and Inclusion in the Financial       Financial Literacy and Inclusion in the Financial
                                Services Sector for Customers and/or the                Services Sector for Customers and/or the
                                Community                                               Community

                             Strategi Pencapaian dan Evaluasi                       Strategi Pencapaian dan Evaluasi
                             • Meningkatkan jumlah agen Xtra BAF termasuk           • Increase the number of Xtra BAF agents including
                                 meningkatkan produktivitasnya.                         increasing their productivity.
2025 Sustainability Report




                             • Memperluas dan mengoptimalkan kantor jaringan.       • Expand and optimize network offices.
                             • Melakukan kegiatan pemasaran bersama dengan          • Carrying out joint marketing activities with business
                                 mitra usaha (dealer) serta menawarkan berbagai         partners (dealers) and offering various programs to
                                 program kepada Konsumen loyal dengan historikal        loyal customers with good financing history.
                                 pembiyaan yang baik.
                             • Meningkatkan pelayanan terbaik dan prima             •   Improve the best and excellent service to customers
                                 kepada konsumen
                             • Melakukan kegiatan literasi keuangan                 •   Carry out financial literacy activities
|




                             Target dan Pencapaian                                  Objectives and Achievements
                             • Peningkatan jumlah Agen Xtra BAF                     • Increase in the number of BAF Xtra Agents
Laporan Keberlanjutan 2025




                                Jumlah agen Xtra BAF meningkat 4,9% YoY di             Total Xtra BAF agents increased by 4.9% YoY in
                                tahun 2025 sehingga total mencapai 63.162 agen.        2025 to 63,162 agents
                             • Kontribusi Konsumen repeat order (RO)                • Customer contribution from repeat orders (RO)
                                Kontribusi RO di tahun 2025 sebesar 35,9%              RO contribution in 2025 reached 35.9%
                             • Customer touchpoints                                 • Customer touchpoints
                                Sebanyak 6,7 juta downloaders BAF Mobile               As many as 6.7 million BAF Mobile downloaders
                                dengan agen pembayaran yang terdiri dari bank,         with payment agents consisting of banks,
                                e-commerce, e-wallet, dan gerai ritel.                 e-commerce, e-wallets and retail outlets
                             • Customers Satisfaction Level (CSL)                   • Customers Satisfaction Level (CSL)
                                Skor CSL tahun 2025 sebesar 95,6%, lebih baik          CSL’s score in 2025 was 95.6%, better than 2024.
                                dibanding tahun 2024.
   342
Page 343
•   Pelaksanaan berbagai kegiatan literasi keuangan       •   Implementation of various financial literacy
    kepada masyarakat umum, komunitas perempuan,              activities for the general public, women’s
    mahasiswa, UMKM, difabel                                  community, students, MSMEs, people with
                                                              disabilities
    Terdapat 8 kegiatan literasi keuangan kepada              There were 8 financial literacy activities for
    komunitas Perempuan (ibu rumah tangga,                    the women’s community (housewives, MSMEs,
    UMKM, guru, mahasiswa dan komunitas difabel               teachers, students and the disabled community
    dengan total 1.240 peserta. Tingkat peningkatan           with a total of 1,240 participants. The accumulative
    pengetahuan secara akumulatif sebesar 14%.                level of increase in knowledge was 14%.




                  4
                   Kesehatan & Keselamatan Kerja
                   Occupational Health & Safety

Dampak pada Pemangku Kepentingan                          Impact on Stakeholders
1) Pegawai                                                1) Employee
2) Pemegang saham                                         2) Shareholders
3) Konsumen                                               3) Customer
4) Mitra kerja                                            4) Business partner

Dampak yang Dikelola                                      Managed Impact
Kesehatan dan keselamatan kerja merupakan                 The occupational health and safety is fundamental
aspek mendasar dan vital di Perseroan. Kesadaran          and vital in the Company. Awareness of occupational
terhadap kesehatan dan keselamatan kerja sangat           health and safety is crucial to be managed and strived
penting untuk dikelola dan diupayakan karena akan         because it will have an impact on the smooth run of
berdampak pada kelancaran operasional Perseroan.          the Company’s operations. The Company’s efforts and
Upaya dan komitmen Perseroan dalam mengelola              commitment in managing the aspects of occupational
aspek keselamatan dan kesehatan kerja karyawan,           health and safety of employees, include improving the
meliputi peningkatan kualitas kesehatan karyawan,         quality of employee health, initiatives, and various
inisiatif dan berbagai pelatihan serta awareness bagi     training and awareness for the employees regarding
karyawan mengenai keselamatan dan kesehatan               occupational safety and health, including safety
kerja, termasuk safety riding serta memastikan            riding. The existence of the COVID -19 pandemic that
kesehatan karyawan terpenuhi termasuk keselamatan         occurred also made the Company need to be more
kerja untuk menjaga kelancaran operasional. [GRI 403-6]   anticipatory. The Company implements strict health
                                                          protocols and ensures that employee health is met
                                                          including occupational safety to maintain smooth
                                                          operations. [GRI 403-6]

Kebijakan                                                 Policy
• Company          Regulation       No.       4/          • Company           Regulation       No.       4/
   HI.00.00/00.0000.241119006/P-1/XII/2024 dated              HI.00.00/00.0000.241119006/P-1/XII/2024 dated
   November 2024                                              November 2024
• P2K3 Committee Guideline                                • P2K3 Committee Guideline

Strategi Pencapaian dan Evaluasi                          Strategi Pencapaian dan Evaluasi
• Menyelenggarakan program wellness kesejahteraan         • Organizing a company wellness program (BAF Club,
    perusahaan (BAF Club, sport & hobby) termasuk             sport & hobby) including organizing and promoting
    menyelenggarakan dan mempromosikan kegiatan               occupational safety and health activities through
    keselamatan dan kesehatan kerja melalui berbagai          various activities and seminars/socialization,
                                                                                                                      PT Bussan Auto Finance




    kegiatan dan seminar/sosialisasi, termasuk Medical        including Medical Check Up to certain level
    Check Up kepada pegawai level tertentu.                   employees.
• Menyediakan lingkungan kerja yang layak dan             • Providing a decent and safe working environment
    aman
• Meningkatkan kepedulian pegawai atas safety             •   Increasing employee awareness of safety riding
    riding
• Menyelenggarakan Fit for Growth for Employee            •   Organizing a Fit for Growth for Employee program
    program yang berfokus terhadap peningkatan                that focuses on improvements, especially in
    khususnya di aspek emosional dan fisik. (emotional        emotional and physical aspects. (emotional and
    and physical)                                             physical)
                                                                                                                     343
Page 344
                             •   Program MCU untuk posisi Senior Management          •   MCU program for Senior Management positions
                                 dan Mini-MCU untuk Seluruh karyawan.                    and Mini-MCU for all employees.

                             Target dan Pencapaian                                   Objectives and Achievements
                             • Tingkat kecelakaan di jalan raya                      • Road accident rate
                                Di tahun 2025, tingkat insiden kecelakaan di jalan      In 2025, the incidence rate of road accidents
                                raya mencapai 64, dengan fatality rate sebesar          reached 64, with a fatality rate of 0%.
                                0%.
                             • Pelaksanaan Safety Riding campaign dan                •   Implementation of Safety Riding campaigns and
                                awareness kesehatan secara berkala                       health awareness on a regular basis
                                Perseroan telah menyelenggarakan pelatihan               The Company has held training related to Safety
                                terkait Safety Riding dengan tingkat partisipasi         Riding with an employee participation rate of
                                karyawan mencapai 100%.                                  100%.
                             • Program MCU dan Mini-MCU                              •   MCU and Mini-MCU Program
                                Pada tahun 2025, Perseroan melaksanakan                  In 2025, the Company implemented the MCU
                                program MCU kepada seluruh karyawan untuk                program for all employees for certain positions and
                                posisi jabatan tertentu dan Mini-MCU kepada              Mini-MCU for all employees at the Head Office and
                                seluruh karyawan di kantor pusat dan kantor              Network.
                                jaringan.




                                               5
                                               Praktik Operasional Berkelanjutan & Ketahanan Iklim
                                               Green Operation & Climate Resilience

                             Dampak pada Pemangku Kepentingan                        Impact on Stakeholders
                             1) Pemegang saham                                       1) Shareholders
                             2) Pegawai                                              2) Employee
                             3) Konsumen                                             3) Customer
                             4) Mitra kerja                                          4) Business partner
                             5) Investor & Kreditor                                  5) Investor & Creditor
                             6) Regulator                                            6) Regulators

                             Dampak yang Dikelola                                    Managed Impact
                             Upaya Perseroan dalam berperan terhadap praktik-        The Company’s efforts to play a role in sustainable
                             praktik operasional dan bisnis yang berkelanjutan       operational and business practices in energy use,
                             dalam penggunaan energi, penggunaan air,                water use, paper use, waste management, including
                             pemanfaatan kertas, pengelolaan limbah termasuk         contributing to climate change by starting to map and
2025 Sustainability Report




                             berkontribusi terhadap perubahan iklim dengan mulai     calculate Scope 1, Scope 2, and Scope 3 emissions.
                             melakukan pemetaan dan perhitungan emisi Cakupan
                             1, Cakupan 2, dan Cakupan 3.

                             Kebijakan                                               Policy
                             • AM Guideline No. 002/AM-GA/II/2025 I.5.8.3            • AM Guideline No. 002/AM-GA/II/2025 I.5.8.3
                                Operational Electric Vehicle Usage                       Operational Electric Vehicle Usage
                             • AM Guideline No. 002/AM-GA/II/2025 I.5.0.3 Air        • AM Guideline No. 002/AM-GA/II/2025 I.5.0.3 Air
                                Conditioning Standardization                             Conditioning Standardization
|




                             • AM Guideline No. 0116/AM-GA/II/2022 Drop              • AM Guideline No. 0116/AM-GA/II/2022 Drop
Laporan Keberlanjutan 2025




                                Ceiling, Spotlight, and LED Usage                        Ceiling, Spotlight, and LED Usage
                             • AM Guideline No. 002/AM-GA/II/2025 Laptop and         • AM Guideline No. 002/AM-GA/II/2025 Laptop and
                                Mini-PC Standardization                                  Mini-PC Standardization
                             • Sustainable Finance Guideline                         • Sustainable Finance Guideline

                             Strategi Pencapaian dan Evaluasi                        Strategi Pencapaian dan Evaluasi
                             • Perhitungan emisi Cakupan 1, 2, dan 3                 • Emission Scope 1, 2, and 3 calculations
                             • Berlanjutnya program BAF ECO Move                     • Continuation of BAF ECO Move program
                             • Pengurangan penggunaan kertas, energi, air, dan       • Paper, energy, water, and fuel (BBM) usage
                                 bahan bakar minyak (BBM)                                reduction
                             • Pengelolaan limbah                                    • Waste management

   344
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Target dan Pencapaian                                   Objectives and Achievements
• Perhitungan emisi Cakupan 1, 2, dan 3                 • Calculation of Scope 1, 2, and 3 emissions
   Di tahun 2025, Perseroan mencatat emisi Cakupan         In 2025, the Company recorded Scope 1 emissions
   1 sebanyak 920,3 tCO2e, Cakupan 2 sebanyak              of 920.3 tCO2e, Scope 2 of 6,321.3 tCO2e, and
   6.321,3 tCO2e, dan Cakupan 3 sebanyak 292.381,2         Scope 3 of 292,381.2 tCO2e.
   tCO2e.
• Berlanjutnya program BAF ECO Move                     •   Continuation of the BAF ECO Move program
   Perseroan telah melaksanakan kegiatan BAF                The Company has implemented the BAF ECO Move
   ECO Move di tahun 2025 dengan menanamkan                 activity in 2025 by planting 21,000 mangrove trees
   sebanyak 21.000 pohon mengrove di 3 lokasi               in 3 mangrove ecosystem locations.
   ekosistem mangrove.
• Penggunaan kertas                                     •   Paper usage
   Pada tahun 2025, penggunaan kertas mencapai              In 2025, paper usage reached 61,340 reams in
   61.340 rim di seluruh kantor jaringan, termasuk          all network offices, including the head office, or
   kantor pusat, atau turun 5,7% YoY.                       decreased by 5.7% YoY.
• Penggunaan energi                                     •   Energy usage
   Pada tahun 2025, penggunaan listrik mencapai             In 2025, electricity usage reached 6,989,485 kWh
   6.989.485 kWh di seluruh kantor jaringan,                in all network offices, including the head office, or
   termasuk kantor pusat, atau naik 5,3% YoY.               increased by 5.3% YoY.
• Penggunaan air                                        •   Water usage
   Pada tahun 2025, penggunaan air mencapai                 In 2025, water usage reached 54,196 m3 across
   54.916 m3 di seluruh kantor jaringan, termasuk           all network offices, including the head office, or
   kantor pusat, atau naik 16,6% YoY.                       increased by 16.6% YoY.
• Penggunaan BBM                                        •   Fuel usage
   Pada tahun 2025, penggunaan BBM mencapai                 In 2025, fuel usage reached 408,221 liters across
   408.221 liter di seluruh kantor jaringan, termasuk       all network offices, including the head office, or
   kantor pusat, atau naik 0,1% YoY.                        increased by 0.1% YoY.
• Pengelolaan limbah                                    •   Waste management
   Pada tahun 2025, Perseroan mencatat limbah               In 2025, the Company recorded Non-B3 and B3
   Non-B3 dan B3 masing-masing sebesar 43,5 ton             waste of 43.5 tons and 130.6 kg respectively at the
   dan 130,6 kg di kantor pusat.                            head office.




                  6
                  Portfolio Produk dan Digitalisasi
                  Product Portfolio & Digitalization

Dampak pada Pemangku Kepentingan                        Impact on Stakeholders
1) Pemegang saham                                       1) Shareholders
2) Pegawai                                              2) Employee
3) Konsumen                                             3) Customer
4) Mitra kerja                                          4) Business partner
5) Investor & Kreditor                                  5) Investor & Creditor
6) Regulator                                            6) Regulators

Dampak yang Dikelola                                    Managed Impact
Dampak kinerja ekonomi yang positif akan memberikan     The impact of positive economic performance will
nilai bagi semua pemangku kepentingan. Oleh karena      provide value for all stakeholders. Therefore, the
itu, capaian kinerja ekonomi sangat penting untuk       achievement of economic performance is very
dikelola karena merupakan salah satu faktor penentu     important to manage because it is one of the
                                                                                                                     PT Bussan Auto Finance




keberlanjutan usaha. Portofolio produk yang beragam     determining factors for business sustainability. A
didukung dengan percepatan digitalisasi dapat           diverse product portfolio supported by accelerated
berdampak positif terhadap pencapaian Perseroan ke      digitization can have a positive impact the Company’s
depan.                                                  future achievements.

Kebijakan                                               Policy
• Annual Business Plan and Mid Term Plan of the         • Annual Business Plan and Mid Term Plan of the
   Company                                                  Company
• AM No. 0003/2022 Productive Finance inc. MSMEs        • AM No. 0003/2022 Productive Finance inc. MSMEs
   Classification                                           Classification
• AM No. 005/2022 Car Finance (EV)                      • AM No. 005/2022 Car Finance (EV)                          345
Page 346
                             •   IT Roadmap Plan                                      •   IT Roadmap Plan
                             •   IT SOP No. 0005/AM-ITSG/03/2025 Chapter II IT        •   IT SOP No. 0005/AM-ITSG/03/2025 Chapter II IT
                                 Strategy and Planning Management                         Strategy and Planning Management

                             Strategi Pencapaian dan Evaluasi                         Strategi Pencapaian dan Evaluasi
                             • Mempertahankan kinerja keberlanjutan (kualitas         • Maintaining sustainability performance (order
                                 pemesanan & kinerja keuangan yang baik)                  quality & good financial performance)
                             • Melakukan diversifikasi produk untuk mencakup          • Diversify products to cover more segments while
                                 lebih    banyak    segmen    sekaligus    inovasi        continuing to innovate product development.
                                 berkelanjutan terhadap pengembangan produk.
                             • Melakukan enhancement dan pengembangan                 •   Carry out enhancements and developments that
                                 yang dapat berkontribusi terhadap digital leads          can contribute to new digital leads and financing.
                                 dan pembiayaan baru.
                             • Memanfaatkan teknologi dan digitalisasi secara         •   Efficiently utilize technology and digitalization to
                                 efisien untuk mendukung operasional bisnis.              support business operations.

                             Target dan Pencapaian                                    Objectives and Achievements
                             • Pembiayaan produktif                                   • Productive financing
                                Pada tahun 2025, jumlah rasio pembiayan                  In 2025, the total productive financing ratio
                                produktif telah mencapai 12,5%.                          reached 12.5%.
                             • Digital leads                                          • Digital leads
                                Di tahun 2025, digital leads telah mencapai lebih        In 2025, digital leads reached more than 442
                                442 ribu.                                                thousand.




                                               7
                                                Pendidikan dan Pelatihan
                                                Training & Education

                             Dampak pada Pemangku Kepentingan                         Impact on Stakeholders
                             1) Pegawai                                               1) Employee
                             2) Konsumen                                              2) Customer
                             3) Mitra kerja                                           3) Business partner
                             4) Pemerintah/regulator                                  4) Government/regulators
                             5) Masyarakat                                            5) Public

                             Dampak yang Dikelola                                     Managed Impact
                             Pendidikan dan pelatihan merupakan hal esensial          Education and training are essential in the growth and
2025 Sustainability Report




                             dalam tumbuh kembang bisnis Perseroan. Oleh karena       development of the Company’s business. Therefore,
                             itu, Perseroan terus memberikan pelatihan dan berbagai   the Company continues to provide training and
                             program pengembangan karir dan kompetensi                various career development programs and employee
                             karyawan untuk meningkatkan keterampilannya dalam        competencies to improve their skills in contributing
                             berkontribusi terhadap kemajuan Perseroan. Perseroan     to the progress of the Company. The company strives
                             berupaya memastikan kompetensi karyawan untuk            to ensure that employee competencies are constantly
                             senantiasa diperbarui seiring dengan perkembangan        updated in line with the developments in business
                             kebutuhan dan strategi bisnis. Hal ini akan berdampak    needs and strategies. This will have an impact on
                             terhadap produktivitas karyawan yang pada akhirnya       employee productivity which ultimately affects the
|




                             mempengaruhi pencapaian dan kinerja Perseroan.           achievement and performance of the company.
Laporan Keberlanjutan 2025




                             Kebijakan                                                Policy
                             • SOP-LND-0015 dated June 2023                           • SOP-LND-0015 dated June 2023
                             • Company            Regulation        No.      4/       • Company             Regulation        No.      4/
                                HI.00.00/00.0000.241119006/P-1/XII/2024 dated             HI.00.00/00.0000.241119006/P-1/XII/2024 dated
                                November 2024                                             November 2024
                             • POJK Regulation No. 47/2020 concerning business        • POJK Regulation No. 47/2020 concerning business
                                licensing and institutional financing companies           licensing and institutional financing companies
                                and sharia financing companies                            and sharia financing companies




   346
Page 347
Strategi Pencapaian dan Evaluasi                           Strategi Pencapaian dan Evaluasi
• Melaksanakan dan mengembangkan program                   • Implement and develop training programs for
    pelatihan bagi karyawan (technical skill, soft             employees (technical skills, soft competencies)
    kompetensi)
• Memastikan pemenuhan sertifikasi (Dewan                  •   Ensure compliance with certification (Board of
    Komisaris, Direksi, dan level karyawan tertentu            Commissioners, Directors, and certain employee
    sebagaimana yang ditentukan oleh peraturan)                levels as determined by regulations)
• Memanfaatkan penggunaan e-learning untuk                 •   Utilize the use of e-learning to make it easier
    dapat memudahkan pegawai dalam mengakses                   for employees to access learning anywhere and
    pembelajaran dimana pun dan kapan pun.                     anytime.
• Melaksanakan dan mengembangkan budaya                    •   Implement and develop sustainability culture, and
    keberlanjutan, dan peningkatan kapasitas                   increase employee capacity from Management
    karyawan dari Management level hingga staff                level to staff regarding sustainability
    terkait keberlanjutan

Target dan Pencapaian                                      Objectives and Achievements
• Minimal Jam Pelatihan Karyawan                           • Minimum Employee Training Hours
   Pada tahun 2025, Perseroan menargetkan minimal             By 2025, the Company was targeting minimum
   jam pelatihan berdasarkan:                                 training hours based on:
   - Karyawan di kantor pusat: Minimal 16 jam per             - Employees at head office: Minimum 16 hours
       karyawan                                                   per employee
   - Karyawan di kantor jaringan: Minimal 8 jam               - Employees at network offices: Minimum 8
       per karyawan                                               hours per employee
   - Karyawan di posisi Senior Management:                    - Employees in senior management positions:
       Minimal 24 jam per karyawan                                Minimum 24 hours per employee

    Dengan realisasi di tahun 2025 adalah sebagai              The realization in 2025 was as follows:
    berikut:
    - Karyawan di kantor pusat: 37,0 jam per                   -   Employees at head office: 37.0 hours per
        karyawan                                                   employee
    - Karyawan di kantor jaringan: 17,7 jam per                - Employees at network offices: 17.7 hours per
        karyawan                                                   employee
    - Karyawan di posisi Senior Management: 62,3               - Employees in senior management positions:
        jam per karyawan                                           62.3 hours per employee
•   Realisasi biaya pelatihan sebesar 2,5% seperti         •   Realization of training costs is 2.5% as required by
    yang disyaratkan oleh peraturan                            regulations
    Pada tahun 2025, realisasi rasio pelatihan dan             In 2025, actual employee training and development
    pengembangan pegawai mencapai 3,3%.                        ratio reached 3.3%.
•   Pemenuhan sertifikasi manajerial, sertifikasi          •   Fulfillment of managerial certification, billing
    penagihan, serta sertifikasi serta refreshment point       certification, as well as certification and
    Dewan Komisaris & Direksi                                  refreshment points for the Board of Commissioners
                                                               & Directors.
•   BAF Learning Center (LMS)                              •   BAF Learning Center
    100% karyawan telah mengakses LMS di tahun                 100% employees had accessed the LMS in 2025.
    2025.
•   Pelaksanaan capacity building khusus untuk             •   Implementation of special capacity building for
    keberlanjutan                                              sustainability
    Sustainability Month diselenggarakan di tahun              Sustainability Month held in 2025. A total of 384
    2025. Sebanyak 384 karyawan dengan level                   employees from Department Head to Directors and
    Departement Head hingga Direksi dan Dewan                  Board of Commissioners levels had participated in
    Komisaris telah mengikuti capacity building                this capacity building.
    tersebut.
                                                                                                                       PT Bussan Auto Finance




                                                                                                                      347
Page 348
                             LEMBAR UMPAN BALIK
                             FEEDBACK FORM [SEOJK G.2]



                             Laporan Keberlanjutan 2025 PT Bussan Auto Finance memberikan gambaran kinerja keberlanjutan. Kami mengharapkan masukan, kritik, dan
                             saran dari Bapak/Ibu/Saudara setelah membaca Laporan Keberlanjutan ini dengan mengirim email atau mengirim formulir ini melalui pos/email.

                             PT Bussan Auto Finance Sustainability Report 2025 discloses on sustainability performances. Please submit any feedback, inquiry, and suggestion
                             after reading this Sustainability Report by email or sending this form via postal service/email.

                             Profil Anda / Your Profile

                             Nama (bila berkenan) / Name (if allowed)        :
                             Institusi/Perusahaan / Institution/Company      :

                             E-mail				:

                             Phone / Handphone        		:


                             Golongan Pemangku Kepentingan / Stakeholders Category

                                     Pemegang Saham                       Konsumen                               Karyawan                                Mitra Kerja
                                     Shareholders                         Customers                              Employee                                Business Partners

                                     Media                                Pemasok                                Masyarakat                              Pemerintah/OJK
                                     Press                                Vendors                                Public                                  Government/OJK

                                     Organisasi Masyarakat/NGO                                                   Lain-lain, mohon sebutkan...........
                                     Public Organization/NGO                                                     Others, please describe....


                             Mohon pilih jawaban berikut yang paling sesuai dengan pertanyaan di bawah :
                             Please choose one of the following answer that is most suitable with the questions :

                                                                                                       TIDAK          KURANG                                          SANGAT
                                                           URAIAN                                     SETUJU          SETUJU          TIDAK TAHU        SETUJU        SETUJU
                                                         DESCRIPTION                                 STRONGLY        SOMEWHAT          NEUTRAL           AGREE       STRONGLY
                                                                                                     DISAGREE         DISAGREE                                        AAGREE

                              Laporan ini mudah dimengerti
                              This Report is easy to understand
                              Laporan ini bermanfaat
                              This Report is useful
                              Laporan ini sudah menggambarkan kinerja LJK dalam
                              pembangunan berkelanjutan
                              This Report has explained sustainable development performance
2025 Sustainability Report




                              of the Company


                                                                                                       TIDAK          KURANG                                          SANGAT
                                                           URAIAN                                     SETUJU          SETUJU          TIDAK TAHU        SETUJU        SETUJU
                                                         DESCRIPTION                                 STRONGLY        SOMEWHAT          NEUTRAL           AGREE       STRONGLY
                                                                                                     DISAGREE         DISAGREE                                        AAGREE

                              Privasi Konsumen dan Keamanan Data
                              Customer and Data Privacy
                              Anti-fraud
                              Anti-Fraud
|




                              Inklusivitas Keuangan
                              Financial Inclusivity
Laporan Keberlanjutan 2025




                              Kesehatan dan Keselamatan Kerja
                              Occupational Health and Safety
                              Praktik Operasional Berkelanjutan & Ketahanan Iklim
                              Green Operation and Climate Resilience
                              Portofolio Produk dan Digitalisasi
                              Product Portofolio and Digitalization
                              Pendidikan dan Pelatihan
                              Education and Training


                             Mohon berikan saran/komentar Anda atas laporan ini / Please provide your suggestions/comments on this report:



   348
                             Terima kasih atas partisipasi Anda.                                                Corporate Secretary PT Bussan Auto Finance
                             Mohon agar lembar umpan balik ini dikirimkan kembali ke alamat:                    BAF Plaza
                             Thank you for your participation.                                                  Jl. Raya Tanjung Barat No. 121, Jagakarsa – Jakarta Selatan
                             Please send this feedback form back to:                                            T. (62-21)293 9600 | E. baf.sekretariat@baf.id
Page 349
TANGGAPAN TERHADAP UMPAN BALIK
LAPORAN KEBERLANJUTAN TAHUN
SEBELUMNYA
RESPONSE ON FEEDBACK TO PREVIOUS YEAR’S SUSTAINABILITY REPORT [SEOJK G.3]



Sebagai upaya mewujudkan komunikasi dua arah             As an effort to foster two-way communication with
dengan para pemangku kepentingan, Perseroan              stakeholders, the Company provides a Feedback
menyediakan Lembar Umpan Balik pada bagian akhir         Form at the back section of this sustainability report.
laporan keberlanjutan ini. Formulir tersebut dirancang   This form is designed to provide readers with an
untuk memberikan kesempatan kepada pembaca untuk         opportunity to submit assessments, suggestions,
menyampaikan penilaian, saran, maupun tanggapan          and feedback regarding quality of the Company’s
mengenai kualitas penyajian laporan keberlanjutan        sustainability report presentation, which will be used
Perseroan, yang akan digunakan sebagai masukan           as input to improve reporting in subsequent periods.
untuk peningkatan pelaporan pada periode berikutnya.     The Stakeholders may provide feedback by submitting
Pemangku kepentingan dapat menyampaikan umpan            the form or by email to the contact address provided.
balik melalui pengiriman formulir atau melalui email
ke alamat kontak yang tertera.

Hingga akhir tahun 2025, Perseroan belum menerima        As end of 2025, the Company had not received any
tanggapan melalui Lembar Umpan Balik dari para           responses to the Feedback Form from stakeholders.
pemangku kepentingan. Meskipun demikian, Perseroan       However, the Company remains committed to improve
tetap berkomitmen untuk meningkatkan kualitas            quality of its sustainability reporting through ongoing
pelaporan keberlanjutan melalui evaluasi internal        internal evaluations to ensure the information
secara berkelanjutan guna memastikan informasi           presented is more relevant, comprehensive, and easy
yang disajikan semakin relevan, lengkap, dan mudah       to understand by the readers.
dipahami bagi para pembaca.




VERIFIKASI TERTULIS
DARI PIHAK INDEPENDEN
WRITTEN VERIFICATION FROM INDEPENDENT PARTY [GRI 2-5] [SEOJK G.1] [POJK 6.f.5] [POJK 7] [POJK 6.c.7]



Dalam penyusunan laporan ini, Perseroan belum            In preparing this report, the Company has not hired
melibatkan pihak independen untuk melakukan              any independent party to provide assurance on this
assurance atas laporan keberlanjutan ini.                sustainability report.
                                                                                                                     PT Bussan Auto Finance




Data kuantitatif yang material pada laporan              Material quantitative data in this sustainability report
keberlanjutan ini disajikan dengan menggunakan           is presented using comparability principle for at least
prinsip daya banding (comparability) minimal dua         two consecutive years to present the Company’s
tahun berturut-turut untuk menyajikan tren kinerja       sustainability performance trends. The financial aspect
keberlanjutan Perseroan. Data aspek keuangan yang        data presented in this report is partly adapted from
disajikan dalam laporan ini sebagian diambil dari        the consolidated financial statements that have been
laporan keuangan konsolidasi yang telah diaudit oleh     audited by the Public Accounting Firm, while other
Kantor Akuntan Publik, sedangkan data lainya berasal     data comes from the Company’s internal sources.
dari internal Perseroan.
                                                                                                                    349
Page 350
                             TAUTAN SDGS DALAM STANDAR GRI
                             SDGS CROSS REFERENCE TO GRI INDEX



                                        MENGHAPUS KEMISKINAN
                                        NO POVERTY
                                        Mengakhiri kemiskinan di manapun dan dalam semua bentuk.
                                        End poverty in all its forms everywhere.

                                                                         URAIAN                                        HALAMAN
                                                                       DESCRIPTION                                       PAGE
                             Penghasilan, upah, dan tunjangan
                             Salary, wage and allowance
                             GRI 202: Keberadaan Pasar (2016)
                             GRI 202: Market Presence (2016)
                             202-1   Rasio upah karyawan entry-level standar Berdasarkan jenis kelamin terhadap upah
                                     minimum regional.                                                                   226
                                     Ratios of standard entry level wage by gender compared to local minimum age
                             Pembangunan ekonomi di wilayah kemiskinan tertinggi
                             Economic development in highest poverty area
                             GRI 203: Dampak Ekonomi Tidak Langsung (2016)
                             GRI 203: Indirect Economic Impact (2016)
                             203-2   Dampak ekonomi tidak langsung yang signifikan
                                                                                                                         270
                                     Significant indirect economic impact
                             GRI 207: Pajak (2019)
                             GRI 207: Tax (2019)
                             207-1   Pendekatan terhadap pajak
                                                                                                                         125
                                     Approach to tax
                             207-2   Tata kelola, pengendalian, dan manajemen risiko pajak
                                                                                                                         125
                                     Tax governance, control, and risk management
                             207-3   Keterlibatan pemangku kepentingan dan pengelolaan perhatian yang berkaitan
                                     dengan pajak                                                                        126
2025 Sustainability Report




                                     Stakeholder engagement and management of concerns related to tax
                             207-4   Laporan per negara
                                                                                                                         127
                                     Country-by-country reporting
                             Operasional yang berdampak pada masyarakat
                             Impactful operations to the society
                             GRI 413: Masyarakat Lokal (2016)
                             GRI 413: Local Communities (2016)
                             413-2   Operasi yang secara aktual dan yang berpotensi memiliki dampak negatif
|




                                     signifikan terhadap masyarakat lokal
                                                                                                                         268
                                     Operations with significant actual and potential negative impacts on local
Laporan Keberlanjutan 2025




                                     communities




   350
Page 351
           MENGAKHIRI KELAPARAN
           ZERO HUNGER
           Mengakhiri kelaparan, mencapai ketahanan pangan dan nutrisi yang lebih baik dan mendukung
           pertanian berkelanjutan.
           End hunger, achieve food security and improved nutrition and promote sustainable agriculture.

                                            URAIAN                                        HALAMAN
                                          DESCRIPTION                                       PAGE
Kinerja Ekonomi
Economic performance
GRI 201: Kinerja Ekonomi (2016)
GRI 201: Economic Performance (2016)
201-1   Nilai Ekonomi Langsung yang Dihasilkan dan Didistribusikan
                                                                                             109
        Direct economic value generated and distributed
Pembangunan ekonomi di wilayah kemiskinan tertinggi
Economic development in highest poverty area
GRI 203: Dampak Ekonomi Tidak Langsung (2016)
GRI 203: Indirect Economic Impact (2016)
203-2   Dampak ekonomi tidak langsung yang signifikan
                                                                                             270
        Significant indirect economic impact
GRI 411: Hak-hak Masyarakat Adat (2016)
GRI 411: Rights of Indigeneous Peoples (2016)
411-1   Insiden pelanggaran yang melibatkan hak-hak masyarakat adat
                                                                                               -
        Incidents of violations involving rights of indigeneous peoples
Operasional yang berdampak pada masyarakat
Impactful operations to the society
GRI 413: Masyarakat Lokal (2016)
GRI 413: Local Communities (2016)
413-2   Operasi yang secara aktual dan yang berpotensi memiliki dampak negatif
        signifikan terhadap masyarakat lokal
                                                                                             270
        Operations with significant actual and potential negative impacts on local
        communities



           KESEHATAN YANG BAIK DAN KESEJAHTERAAN
           GOOD HEALTH AND WELL-BEING
           Memastikan kehidupan yang sehat dan mendukung kesejahteraan bagi semua untuk semua usia.
           Ensure healthy lives and promote well-being for all at all ages

                                            URAIAN                                        HALAMAN
                                          DESCRIPTION                                       PAGE
Pembangunan ekonomi di wilayah kemiskinan tertinggi
Economic development in highest poverty area
GRI 203: Dampak Ekonomi Tidak Langsung (2016)
GRI 203: Indirect Economic Impact (2016)
                                                                                                            PT Bussan Auto Finance




203-2   Dampak ekonomi tidak langsung yang signifikan
                                                                                             270
        Significant indirect economic impact
Kualitas udara
Air quality
GRI 305: Emisi (2016)
GRI 305: Emissions (2016)
305-1   Emisi GRK (Cakupan 1) langsung
                                                                                             304
        Direct (scope 1) GHG emissions


                                                                                                           351
Page 352
                                                                         URAIAN                                               HALAMAN
                                                                       DESCRIPTION                                              PAGE
                             305-2   Emisi energi GRK (Cakupan 2) tidak langsung
                                                                                                                                 304
                                     Energy indirect (Scope 2) GHG emissions
                             305-3   Emisi GRK (Cakupan 3) tidak langsung lainnya
                                                                                                                                 304
                                     Other indirect (Scope 3) GHG emissions
                             305-6   Emisi zat perusak ozon (ODS)
                                                                                                                                 316
                                     Emissions of ozone-depleting substances (ODS)
                             305-7   Nitrogen oksida (NOX), sulfur oksida (SOX), dan emisi udara yang signifikan
                                     lainnya                                                                                     316
                                     Nitrogen oxides (NOx), sulfur oxides (Sox), and other significant emissions
                             GRI 306: Limbah (2020)
                             GRI 306: Waste (2020)
                             306-1   Timbulan limbah dan dampak yang signifikan terkait limbah
                                                                                                                                 323
                                     Waste generation and significant waste-related impacts
                             306-2   Timbulan limbah dan dampak yang signifikan terkait limbah
                                                                                                                                 324
                                     Management of significant waste-related impacts
                             306-3   Timbulan limbah
                                                                                                                                 326
                                     Waste generated
                             306-4   Limbah yang dialihkan dari pembuangan akhir
                                                                                                                                 323
                                     Waste diverted from disposal
                             306-5   Limbah yang dikirimkan ke pembuangan akhir
                                                                                                                                 323
                                     Waste directed to disposal
                             Kesejahteraan
                             Welfare
                             GRI 401: Kepegawaian (2016)
                             GRI 401: Employment (2016)
                             401-2   Tunjangan yang diberikan kepada karyawan purnawaktu yang tidak diberikan
                                     kepada karyawan sementara atau paruh waktu
                                                                                                                                 223
                                     Benefit provided to full-time employees that are not provided to temporary or
                                     part-time employees
                             GRI 403: Keselamatan dan Kesehatan Kerja (2018)
                             GRI 403: Occupational Health and Safety (2018)
2025 Sustainability Report




                             403-6   Peningkatan kualitas kesehatan pekerja
                                                                                                                                 343
                                     Promotion of worker health
                             403-9   Kecelakaan kerja
                                                                                                                                 263
                                     Work-related injuries
                             403-10 Penyakit Akibat Kerja
                                                                                                                                 251
                                    Work-related ill health
|




                                        PENDIDIKAN BERMUTU
                                        QUALITY EDUCATION
Laporan Keberlanjutan 2025




                                        Memastikan pendidikan yang inklusif dan berkualitas setara, juga mendukung kesempatan belajar
                                        seumur hidup bagi semua
                                        Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all.

                                                                         URAIAN                                               HALAMAN
                                                                       DESCRIPTION                                              PAGE
                             Pelatihan dan pendidikan
                             Training and education
                             GRI 404: Pelatihan dan Pendidikan (2016)
                             GRI 404: Training and Education (2016)

   352
Page 353
                                           URAIAN                                         HALAMAN
                                         DESCRIPTION                                        PAGE
404-1   Rata-rata jam pelatihan per tahun per karyawan
                                                                                            233
        Average hours of training per year per employee
404-2   Program untuk meningkatkan keterampilan karyawan dan program bantuan
        peralihan                                                                           229
        Programs for upgrading employee skills and transition assistance programs



           KESETARAAN GENDER
           GENDER EQUALITY
           Mencapai kesetaraan gender dan memberdayakan semua perempuan dan anak perempuan.
           Achieve gender equality and empower all women and girls.

                                           URAIAN                                         HALAMAN
                                         DESCRIPTION                                        PAGE
Kesempatan setara
Equal opportunity
GRI 2: Pengungkapan Umum (2021)
GRI 2: General Disclosure (2021)
2-9     Struktur dan komposisi badan tata kelola tertinggi dan komitenya
                                                                                            160
        Governance structure and composition and its committees
2-10    Menominasikan dan memilih badan tata kelola tertinggi
                                                                                            171
        Nomination and selection of the highest governance body
Kesetaraan pria dan wanita
Male and female equality
GRI 202: Keberadaan Pasar (2016)
GRI 202: Market Presence (2016)
202-1   Rasio upah karyawan entry-level standar Berdasarkan jenis kelamin terhadap upah
        minimum regional                                                                    226
        Ratios of standard entry level wage by gender compared to local minimum age
GRI 203: Dampak Ekonomi Tidak Langsung (2016)
GRI 203: Indirect Economic Impact
203-1   Dampak Ekonomi Tidak Langsung
                                                                                            278
        Indirect Economic Impact
GRI 401: Kepegawaian (2016)
GRI 401: Employment (2016)
401-1   Perekrutan Karyawan Baru dan Pergantian Karyawan
                                                                                            212
        New employee hires and employee turnover
401-2   Tunjangan yang diberikan kepada karyawan purnawaktu yang tidak diberikan
        kepada karyawan sementara atau paruh waktu
                                                                                            223
        Benefit provided to full-time employees that are not provided to temporary or
        part-time employees
401-3   Cuti melahirkan
                                                                                            225
        Parental leave
                                                                                                     PT Bussan Auto Finance




GRI 404: Pelatihan dan Pendidikan (2016)
GRI 404: Training and Education (2016)
404-3   Persentase karyawan yang menerima tinjauan rutin terhadap kinerja dan
        pengembangan karier
                                                                                            238
        Percentage of employees receiving regular performance and career development
        reviews
GRI 405: Keanekaragaman dan kesempatan setara (2016)
GRI 405: Diversity and Equal Opportunity (2016)

                                                                                                    353
Page 354
                                                                          URAIAN                                        HALAMAN
                                                                        DESCRIPTION                                       PAGE
                             405-1   Keberagaman badan tata kelola dan karyawan
                                                                                                                           220
                                     Diversity of governance bodies and employees
                             405-2   Remunerasi pria dan wanita
                                                                                                                           228
                                     Remuneration of women to men
                             Antidiskriminasi
                             Anti discrimination
                             GRI 406: Non-Diskriminasi (2016)
                             GRI 406: Non-discrimination (2016)
                             406-1   Insiden diskriminasi dan tindakan perbaikan yang dilakukan
                                                                                                                           222
                                     Incidents of discrimiantion and corrective actions taken
                             Dampak sosial dari pemasok
                             Social impact from suppliers
                             GRI 414: Penilaian Sosial Pemasok (2016)
                             GRI 414: Supplier Social Assessment (2016)
                             414-1   Seleksi pemasok baru dengan menggunakan kriteria sosial
                                                                                                                            70
                                     New suppliers that were screened using social criteria
                             414-2   Dampak sosial negatif dalam rantai pasokan dan tindakan yang telah diambil
                                                                                                                            70
                                     Negative social impacts in the supply chain and actions taken



                                         AKSES AIR BERSIH DAN SANITASI
                                         CLEAN WATER AND SANITATION
                                         Memastikan ketersediaan dan manajemen air bersih yang berkelanjutan dan sanitasi bagi semua.
                                         Ensure availability and sustainable management of water and sanitation for all.

                                                                          URAIAN                                        HALAMAN
                                                                        DESCRIPTION                                       PAGE
                             GRI 303: Air dan Efluen (2018)
                             GRI 303: Water and Effluent (2018)
                             303-1   Interaksi dengan air sebagai sumber daya bersama
                                                                                                                           316
                                     Interactions with water as a shared resource
                             303-2   Manajemen dampak yang berkaitan dengan pembuangan air
2025 Sustainability Report




                                                                                                                           316
                                     Management of water discharge-related impacts
                             303-3   Pengambilan air
                                                                                                                           318
                                     Water withdrawal
                             303-4   Pembuangan air
                                                                                                                           317
                                     Water discharge
                             303-5   Konsumsi air
                                                                                                                           317
                                     Water consumption
                             GRI 304: Keanekaragaman Hayati (2016)
|




                             GRI 304: Biodiversity (2016)
Laporan Keberlanjutan 2025




                             304-1   Lokasi operasi yang dimiliki, disewa, dikelola, atau berdekatan dengan,
                                     kawasan lindung dan kawasan dengan nilai keanekaragaman hayati
                                     tinggi di luar kawasan lindung                                                        328
                                     Operational sites owned, leased, managed in, or adjacent to, protected areas and
                                     areas of high biodiversity value outside protected areas
                             304-2   Dampak signifikan dari kegiatan, produk, dan jasa pada
                                     keanekaragaman hayati                                                                 328
                                     Significant impacts of activities, products and services on biodiversity
                             304-3   Habitat yang dilindungi atau direstorasi
                                                                                                                           328
                                     Habitats protected or restored

   354
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                                            URAIAN                                           HALAMAN
                                          DESCRIPTION                                          PAGE
GRI 306: Limbah (2020)
GRI 306: Waste (2020)
306-1   Timbulan limbah dan dampak yang signifikan terkait limbah
                                                                                                323
        Waste generation and significant waste-related impacts
306-2   Pengelolaan dampak yang signifikan terkait limbah
                                                                                                324
        Management of significant waste-related impacts



           ENERGI BERSIH DAN TERJANGKAU
           AFFORDABLE AND CLEAN ENERGY
           Memastikan akses terhadap energi yang terjangkau, dapat diandalkan, berkelanjutan dan modern
           bagi semua.
           Ensure access to affordable, reliable, sustainable and modern energy for all.

                                            URAIAN                                           HALAMAN
                                          DESCRIPTION                                          PAGE
Efisiensi energi
Energy efficiency
GRI 302: Energi (2016)
GRI 302: Energy (2016)
302-1   Konsumsi energi dalam organisasi
                                                                                                298
        Energy consumption within the organization
302-2   Konsumsi energi di luar organisasi
                                                                                                300
        Energy consumption outside of the organization
302-3   Intensitas Energi
                                                                                                300
        Energy intensity
302-4   Pengurangan konsumsi energi
                                                                                                298
        Reduction of energy consumption
302-5   Pengurangan pada energi yang dibutuhkan untuk produk dan jasa
                                                                                                301
        Reductions in energy requirements of products and services



           PEKERJAAN LAYAK DAN PERTUMBUHAN EKONOMI
           DECENT WORK AND ECONOMIC GROWTH
           Mendukung pertumbuhan ekonomi yang inklusif dan berkelanjutan, tenaga kerja penuh dan
           produktif dan pekerjaan yang layak bagi semua
           Promote sustained, inclusive and sustainable economic growth, full and productive employment and
           decent work for all

                                            URAIAN                                           HALAMAN
                                          DESCRIPTION                                          PAGE
Kesempatan bekerja
Job opportunity
                                                                                                               PT Bussan Auto Finance




GRI 102: Pengungkapan Umum (2021)
GRI 102: General Disclosure (2021)
2-7     Karyawan
                                                                                                209
        Employees
2-8     Pekerja yang bukan karyawan
                                                                                                209
        Workers who are not employees
Peningkatan ekonomi
Economic development


                                                                                                              355
Page 356
                                                                         URAIAN                                        HALAMAN
                                                                       DESCRIPTION                                       PAGE
                             GRI 201: Kinerja Ekonomi (2016)
                             GRI 201: Economic Performance (2016)
                             201-1   Nilai Ekonomi Langsung yang Dihasilkan dan Didistribusikan
                                                                                                                         109
                                     Direct economic value generated and distributed
                             Penghasilan, upah, dan tunjangan
                             Salary, wage and allowance
                             GRI 202: Keberadaan Pasar (2016)
                             GRI 202: Market Presence (2016)
                             202-1   Rasio upah karyawan entry-level standar Berdasarkan jenis kelamin terhadap upah
                                     minimum regional                                                                    226
                                     Ratios of standard entry level wage by gender compared to local minimum age
                             202-2   Proporsi manajemen senior yang berasal dari masyarakat lokal
                                                                                                                         228
                                     Proportion of senior management hired from the local community
                             GRI 203: Dampak Ekonomi Tidak Langsung (2016)
                             GRI 203: Indirect Economic Impact (2016)
                             203-2   Dampak ekonomi tidak langsung yang signifikan
                                                                                                                         270
                                     Significant indirect economic impact
                             GRI 204: Praktik Pengadaan (2016)
                             GRI 204: Procurement Practices (2016)
                             204-1   Proporsi pengeluaran untuk pemasok lokal
                                                                                                                         123
                                     Proportion of spending on local suppliers
                             GRI 301: Material (2016)
                             GRI 301: Materials (2016)
                             301-1   Material yang digunakan berdasarkan berat atau volume
                                                                                                                          -
                                     Materials used by weight or volume
                             301-2   Material input dari daur ulang yang digunakan
                                                                                                                          -
                                     Recycled input materials used
                             301-3   Produk reclaimed dan material kemasannya
                                                                                                                          -
                                     Reclaimed products and their packaging materials
                             GRI 302: Energi (2016)
                             GRI 302: Energy (2016)
2025 Sustainability Report




                             302-1   Konsumsi energi dalam organisasi
                                                                                                                         298
                                     Energy consumption within the organization
                             302-2   Konsumsi energi di luar organisasi
                                                                                                                         300
                                     Energy consumption outside of the organization
                             302-3   Intensitas Energi
                                                                                                                         300
                                     Energy intensity
                             302-4   Pengurangan konsumsi energi
                                                                                                                         298
                                     Reduction of energy consumption
|




                             302-5   Pengurangan pada energi yang dibutuhkan untuk produk dan jasa
                                                                                                                         301
Laporan Keberlanjutan 2025




                                     Reductions in energy requirements of products and services
                             GRI 401: Kepegawaian (2016)
                             GRI 401: Employment (2016)
                             401-1   Perekrutan Karyawan Baru dan Pergantian Karyawan
                                                                                                                         212
                                     New employee hires and employee turnover
                             401-2   Tunjangan yang diberikan kepada karyawan purnawaktu yang tidak diberikan
                                     kepada karyawan sementara atau paruh waktu
                                                                                                                         223
                                     Benefit provided to full-time employees that are not provided to temporary or
                                     part-time employees
                             401-3   Cuti melahirkan
                                                                                                                         225
                                     Parental leaves
   356
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                                             URAIAN                                    HALAMAN
                                           DESCRIPTION                                   PAGE
GRI 402: Hubungan Tenaga Kerja/Manajemen (2016)
GRI 402: Labor/Management Relations (2016)
402-1   Periode pemberitahuan minimum terkait perubahan operasional
                                                                                         225
        Minimum notice periods regarding operational changes
Kesehatan dan Keselamatan Kerja
Occupational health and safety
GRI 403: Kesehatan dan Keselamatan Kerja (2018)
GRI 403: Occupational Health and Safety (2018)
403-1   Sistem manajemen keselamatan dan kesehatan kerja
                                                                                         257
        Occupational health and safety management system
403-2   Pengidentifikasian bahaya, penilaian risiko, dan investigasi insiden
                                                                                         257
        Hazard identification, risk assessment, and incident investigation
403-3   Layanan kesehatan kerja
                                                                                         250
        Occupational health services
403-4   Partisipasi, konsultasi, dan komunikasi pekerja tentang keselamatan dan
        kesehatan kerja
                                                                                         257
        Worker participation, consultation, and communication on occupational health
        and safety
403-5   Pelatihan pekerja mengenai keselamatan dan kesehatan kerja
        Prevention and mitigation of occupational health and safety impacts directly     246
        linked by business relationships
403-7   Pencegahan dan mitigasi dampak-dampak keselamatan dan kesehatan
        kerja yang secara langsung terkait hubungan bisnis                               257
        Workers covered by an occupational health and safety management system
403-8   Pekerja yang tercakup dalam sistem manajemen keselamatan dan
        kesehatan kerja                                                                  257
        Workers covered by the occupational health and safety management system
403-9   Kecelakaan kerja
                                                                                         263
        Work-related injuries
403-10 Penyakit Akibat Kerja
                                                                                         251
       Work-related ill health
Pelatihan dan Pendidikan
Training and education
GRI 404: Pelatihan dan Pendidikan (2016)
GRI 404: Training and Education 2016
404-1   Rata-rata jam pelatihan per tahun per karyawan
                                                                                         235
        Average hours of training per year per employee
404-2   Program untuk meningkatkan keterampilan karyawan dan program bantuan
        peralihan                                                                        229
        Programs for upgrading employee skills and transition assistance programs
404-3   Persentase karyawan yang menerima tinjauan rutin terhadap kinerja
        dan pengembangan karier
                                                                                         238
        Percentage of employees receiving regular performance and career development
                                                                                                  PT Bussan Auto Finance




        reviews
GRI 405: Keberagaman dan Kesetaraan (2016)
GRI 405: Diversity and Equal Opportunity (2016)
405-1   Keanekaragaman badan tata kelola dan karyawan
                                                                                         220
        Diversity of governance bodies and employees
405-2   Rasio gaji pokok dan remunerasi perempuan dibandingkan laki-laki
                                                                                         228
        Ratio of basic salary and remuneration of women to men


                                                                                                 357
Page 358
                                                                           URAIAN                                         HALAMAN
                                                                         DESCRIPTION                                        PAGE
                             GRI 406: Non-Diskriminasi (2016)
                             GRI 406: Non-discrimination (2016)
                             406-1   Insiden diskriminasi dan tindakan perbaikan yang dilakukan
                                                                                                                            222
                                     Incidents of discrimiantion and corrective actions taken
                             GRI 407: Kebebasan Berserikat dan Perundingan Kolektif (2016)
                             GRI 407: Freedom of Association and Collective bargaining (2016)
                             407-1   Operasi dan pemasok di mana hak atas kebebasan berserikat dan perundingan
                                     kolektif mungkin berisiko
                                                                                                                            220
                                     Operations and suppliers in which the right to freedom of association and
                                     collective bargaining may be at risk
                             GRI 408: Pekerja anak (2016)
                             GRI 408: Child Labor (2016)
                             408-1   Operasi dan pemasok yang berisiko signifikan terhadap
                                     insiden pekerja anak                                                                   220
                                     Operations and suppliers at significant risk for incidents of child labor
                             GRI 409: Kerja Paksa atau Wajib Kerja (2016)
                             GRI 409: Forced or Compulsory Labor 2016
                             409-1   Operasi dan pemasok yang berisiko signifikan terhadap insiden kerja paksa atau
                                     wajib kerja
                                                                                                                            220
                                     Operations and suppliers at significant risk for incidents of forced or compulsory
                                     labor
                             GRI 414: Penilaian Sosial Pemasok (2016)
                             GRI 414: Supplier Social Assessment (2016)
                             414-1   Seleksi pemasok baru dengan menggunakan kriteria sosial
                                                                                                                            70
                                     New suppliers that were screened using social criterria
                             414-2   Dampak sosial negatif dalam rantai pasokan dan tindakan yang telah diambil
                                                                                                                            70
                                     Negative social impacts in the supply chain and actions taken



                                        INFRASTRUKTUR, INDUSTRI DAN INOVASI
                                        INDUSTRY, INNOVATION AND INFRASTRUCTURE
                                        Membangun infrastruktur yang tahan lama, mendukung industrialisasi yang inklusif dan
2025 Sustainability Report




                                        berkelanjutan dan membantu perkembangan inovasi
                                        Build resilient infrastructure, promote inclusive and sustainable industrialization and foster
                                        innovation.

                                                                           URAIAN                                         HALAMAN
                                                                         DESCRIPTION                                        PAGE
                             Pelatihan dan Pendidikan
                             Training and education
                             GRI 201: Kinerja Ekonomi
|




                             GRI 201: Economic Performance (2016)
Laporan Keberlanjutan 2025




                             201-1   Nilai Ekonomi Langsung yang Dihasilkan dan Didistribusikan
                                                                                                                            109
                                     Direct economic value generated and distributed
                             Pembangunan ekonomi di wilayah kemiskinan tertinggi
                             Economic development in highest poverty area
                             GRI 203: Dampak Ekonomi Tidak Langsung
                             GRI 203: Indirect Economic Impact
                             203-1   Dampak Ekonomi Tidak Langsung
                                                                                                                            278
                                     Indirect Economic Impact



   358
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           MENGURANGI KETIMPANGAN
           REDUCED INEQUALITIES
           Mengurangi ketimpangan di dalam dan antar negara.
           Reduce inequality within and among countries.

                                           URAIAN                                      HALAMAN
                                         DESCRIPTION                                     PAGE
GRI 102: Pengungkapan Umum (2021)
GRI 102: General Disclosure (2021)
2-7     Karyawan
                                                                                         209
        Employees
2-8     Pekerja yang bukan karyawan
                                                                                         209
        Workers who are not employees
Pengembangan ekonomi di daerah miskin
Economic development in marginal area
GRI: Pajak (2019)
GRI 207: Tax (2019)
207-1   Pendekatan terhadap pajak
                                                                                         125
        Approach to tax
207-2   Tata kelola, pengendalian, dan manajemen risiko pajak
                                                                                         125
        Tax governance, control, and risk management
207-3   Keterlibatan pemangku kepentingan dan pengelolaan perhatian yang berkaitan
        dengan pajak                                                                     126
        Stakeholder engagement and management of concerns related to tax
207-4   Laporan per negara
                                                                                         127
        Country-by-country reporting
GRI 401: Kepegawaian (2016)
GRI 401: Employment (2016)
401-1   Perekrutan karyawan baru dan pergantian karyawan
                                                                                         212
        New employee hires and employee turnover
GRI 401: Kepegawaian (2016)
GRI 401: Employment (2016)
404-1   Rata-rata jam pelatihan per tahun per karyawan
                                                                                         235
        Average hours of training per year per employee
404-3   Persentase karyawan yang menerima tinjauan rutin terhadap kinerja dan
        pengembangan karier
                                                                                         238
        Percentage of employees receiving regular performance and career development
        reviews
GRI 405: Keanekaragaman dan Kesempatan Setara
GRI 405: Diversity and Equal Opportunity (2016)
405-2   Rasio gaji pokok dan remunerasi perempuan dibandingkan laki-laki
                                                                                         228
        Ratio of basic salary and remuneration of women to men
                                                                                                  PT Bussan Auto Finance




                                                                                                 359
Page 360
                                         KOTA DAN KOMUNITAS YANG BERKELANJUTAN
                                         SUSTAINABLE CITIES AND COMMUNITIES
                                         Membangun kota dan pemukiman inklusif, aman, tahan lama dan berkelanjutan.
                                         Make cities and human settlements inclusive, safe, resilient and sustainable.

                                                                         URAIAN                                          HALAMAN
                                                                       DESCRIPTION                                         PAGE
                             Investasi infrastruktur
                             Infrastructure investment
                             GRI 203: Dampak Ekonomi Tidak Langsung
                             GRI 203: Indirect Economic Impact
                             203-1   Dampak Ekonomi Tidak Langsung
                                                                                                                           278
                                     Indirect Economic Impact



                                         KONSUMSI DAN PRODUKSI YANG BERTANGGUNG JAWAB
                                         RESPONSIBLE CONSUMPTION AND PRODUCTION
                                         Memastikan pola konsumsi dan Produksi yang berkelanjutan.
                                         Ensure sustainable consumption and production patterns.

                                                                         URAIAN                                          HALAMAN
                                                                       DESCRIPTION                                         PAGE
                             Material
                             Materials
                             GRI 301: Material (2016)
                             GRI 301: Materials (2016)
                             301-1   Material yang digunakan berdasarkan berat atau volume
                                                                                                                           323
                                     Materials used by weight or volume
                             301-2   Material input dari daur ulang yang digunakan
                                                                                                                           323
                                     Recycled input materials used
                             301-3   Produk reclaimed dan material kemasannya
                                                                                                                           323
                                     Reclaimed products and their packaging materials
                             GRI 302: Energi (2016)
                             GRI 302: Energy (2016)
                             302-1   Konsumsi energi dalam organisasi
2025 Sustainability Report




                                                                                                                           298
                                     Energy consumption within the organization
                             302-3   Intensitas Energi
                                                                                                                           300
                                     Energy intensity
                             302-4   Pengurangan konsumsi energi
                                                                                                                           298
                                     Reduction of energy consumption
                             302-5   Pengurangan pada energi yang dibutuhkan untuk produk dan jasa
                                                                                                                           301
                                     Reductions in energy requirements of products and services
|




                             GRI 303: Air dan Efluen (2018)
                             GRI 303: Water and Effluent (2018)
Laporan Keberlanjutan 2025




                             303-1   Interaksi dengan air sebagai sumber daya bersama
                                                                                                                           316
                                     Interactions with water as a shared resource
                             Kualitas udara
                             Air quality
                             GRI 305: Emisi (2016)
                             GRI 305: Emissions (2016)
                             305-1   Emisi GRK (Cakupan 1) langsung
                                                                                                                           304
                                     Direct (scope 1) GHG emissions
                             305-2   Emisi energi GRK (Cakupan 2) tidak langsung
                                                                                                                           304
                                     Energy indirect (Scope 2) GHG emissions
   360
Page 361
                                             URAIAN                                    HALAMAN
                                           DESCRIPTION                                   PAGE
305-3    Emisi GRK (Cakupan 3) tidak langsung lainnya
                                                                                         304
         Other indirect (Scope 3) GHG emissions
305-6    Emisi zat perusak ozon (ODS)
                                                                                         316
         Emissions of ozone-depleting substances (ODS)
305-7    Nitrogen oksida (NOX), sulfur oksida (SOX), dan emisi udara yang signifikan
         lainnya                                                                         316
         Nitrogen oxides (NOx), sulfur oxides (Sox), and other significant emissions
Limbah
Waste
GRI 306: Limbah (2020)
GRI 306: Waste (2020)
306-1    Timbulan limbah dan dampak yang signifikan terkait limbah
                                                                                         323
         Waste generation and significant waste-related impacts
306-2    Pengelolaan dampak yang signifikan terkait limbah
                                                                                         324
         Management of significant waste-related impacts
306-3    Timbulan limbah
                                                                                         326
         Waste generated
306-4    Limbah yang dialihkan dari pembuangan akhir
                                                                                         323
         Waste diverted from disposal
306-5    Limbah yang dikirimkan ke pembuangan akhir
                                                                                         323
         Waste directed to disposal
Informasi dan pelabelan produk dan jasa
Products and services information and labeling
GRI 417: Pemasaran dan Pelabelan (2016)
GRI 417: Marketing and Labeling (2016)
417-1    Persyaratan untuk Pelabelan dan Informasi Produk dan Jasa
                                                                                         116
         Requirements for product and service information and labeling



            PENANGANAN PERUBAHAN IKLIM
            CLIMATE ACTION
            Mengambil aksi segera untuk memerangi perubahan iklim dan dampaknya.
            Take urgent action to combat climate change and its impacts.

                                             URAIAN                                    HALAMAN
                                           DESCRIPTION                                   PAGE
Dampak ekonomi
Economic impact
GRI 201: Kinerja Ekonomi (2016)
GRI 201: Economic Performance (2016)
         Nilai Ekonomi Langsung yang Dihasilkan dan Didistribusikan
201-1                                                                                    201
         Direct economic value generated and distributed
                                                                                                  PT Bussan Auto Finance




Penggunaan energi
Energy use
GRI 302: Energi (2016)
GRI 302: Energy (2016)
         Konsumsi energi dalam organisasi
302-1                                                                                    298
         Energy consumption within the organization
         Konsumsi energi di luar organisasi
302-2                                                                                    300
         Energy consumption outside of the organization


                                                                                                 361
Page 362
                                                                         URAIAN                                            HALAMAN
                                                                       DESCRIPTION                                           PAGE
                                     Intensitas Energi
                             302-3                                                                                           300
                                     Energy intensity
                                     Pengurangan konsumsi energi
                             302-4                                                                                           298
                                     Reduction of energy consumption
                                     Pengurangan pada energi yang dibutuhkan untuk produk dan jasa
                             302-5                                                                                           301
                                     Reductions in energy requirements of products and services
                             Kualitas udara
                             Air quality
                             GRI 305: Emisi (2016)
                             GRI 305: Emissions (2016)
                                     Emisi GRK (Cakupan 1) langsung
                             305-1                                                                                           304
                                     Direct (scope 1) GHG emissions
                                     Emisi energi GRK (Cakupan 2) tidak langsung
                             305-2                                                                                           304
                                     Energy indirect (Scope 2) GHG emissions
                                     Emisi GRK (Cakupan 3) tidak langsung lainnya
                             305-3                                                                                           304
                                     Other indirect (Scope 3) GHG emissions
                                     Emisi zat perusak ozon (ODS)
                             305-4                                                                                           314
                                     Emissions of ozone-depleting substances (ODS)
                                     Nitrogen oksida (NOX), sulfur oksida (SOX), dan emisi udara yang signifikan
                             305-5   lainnya                                                                                 302
                                     Nitrogen oxides (NOx), sulfur oxides (Sox), and other significant emissions



                                        MENJAGA EKOSISTEM LAUT
                                        LIFE BELOW WATER
                                        Mengkonservasi dan memanfaatkan secara berkelanjutan sumber daya laut, samudra dan maritim
                                        untuk pembangunan yang berkelanjutan.
                                        Conserve and sustainably use the oceans, seas and marine resources for sustainable development.

                                                                         URAIAN                                            HALAMAN
                                                                       DESCRIPTION                                           PAGE
                             GRI 304: Keanekaragaman Hayati (2016)
2025 Sustainability Report




                             GRI 304: Biodiversity (2016)
                             304-1   Lokasi operasi yang dimiliki, disewa, dikelola, atau berdekatan dengan,
                                     kawasan lindung dan kawasan dengan nilai keanekaragaman hayati
                                     tinggi di luar kawasan lindung                                                          328
                                     Operational sites owned, leased, managed in, or adjacent to, protected areas and
                                     areas of high biodiversity value outside protected areas
                             304-2   Dampak signifikan dari kegiatan, produk, dan jasa pada keanekaragaman hayati
                                                                                                                             328
                                     Significant impacts of activities, products and services on biodiversity
|




                             304-3   Habitat yang dilindungi atau direstorasi
                                                                                                                             328
                                     Habitats protected or restored
Laporan Keberlanjutan 2025




                             304-4   Spesies Daftar Merah IUCN dan spesies daftar konservasi nasional
                                     dengan habitat dalam wilayah yang terkena efek operasi
                                                                                                                              -
                                     IUCN Red List species and national conservation list species with habitats in areas
                                     affected by operations
                             Kualitas udara
                             Air quality
                             GRI 305: Emisi (2016)
                             GRI 305: Emissions (2016)
                             305-1   Emisi GRK (Cakupan 1) langsung
                                                                                                                             304
                                     Direct (scope 1) GHG emissions
   362
Page 363
                                             URAIAN                                             HALAMAN
                                           DESCRIPTION                                            PAGE
305-2    Emisi energi GRK (Cakupan 2) tidak langsung
                                                                                                   304
         Energy indirect (Scope 2) GHG emissions
305-3    Emisi GRK (Cakupan 3) tidak langsung lainnya
                                                                                                   304
         Other indirect (Scope 3) GHG emissions
305-4    Emisi zat perusak ozon (ODS)
                                                                                                   314
         Emissions of ozone-depleting substances (ODS)
305-5    Nitrogen oksida (NOX), sulfur oksida (SOX), dan emisi udara yang signifikan
         lainnya                                                                                   302
         Nitrogen oxides (NOx), sulfur oxides (Sox), and other significant emissions
305-7    Nitrogen oksida (NOX), sulfur oksida (SOX), dan emisi udara yang signifikan
         lainnya                                                                                   316
         Nitrogen oxides (NOx), sulfur oxides (Sox), and other significant emissions
Limbah
Waste
GRI 306: Limbah (2020)
GRI 306: Waste (2020)
306-1    Timbulan limbah dan dampak yang signifikan terkait limbah
                                                                                                   323
         Waste generation and significant waste-related impacts
306-2    Pengelolaan dampak yang signifikan terkait limbah
                                                                                                   324
         Management of significant waste-related impacts
306-3    Timbulan limbah
                                                                                                   326
         Waste generated



            MENJAGA EKOSISTEM DARAT
            LIFE ON LAND
            Melindungi, memulihkan dan mendukung penggunaan yang berkelanjutan terhadap ekosistem
            daratan, mengelola hutan secara berkelanjutan, memerangi desertifikasi (penggurunan), dan
            menghambat dan membalikkan degradasi tanah dan menghambat hilangnya keanekaragaman
            hayati.
            Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests,
            combat desertification, and halt and reverse land degradation and halt biodiversity loss.

                                             URAIAN                                             HALAMAN
                                           DESCRIPTION                                            PAGE
GRI 305: Emisi (2016)
GRI 305: Emissions (2016)
305-1    Emisi GRK (Cakupan 1) langsung
                                                                                                   304
         Direct (scope 1) GHG emissions
305-2    Emisi energi GRK (Cakupan 2) tidak langsung
                                                                                                   304
         Energy indirect (Scope 2) GHG emissions
305-3    Emisi GRK (Cakupan 3) tidak langsung lainnya
                                                                                                   304
         Other indirect (Scope 3) GHG emissions
                                                                                                                   PT Bussan Auto Finance




305-4    Emisi zat perusak ozon (ODS)
                                                                                                   314
         Emissions of ozone-depleting substances (ODS)
305-5    Nitrogen oksida (NOX), sulfur oksida (SOX), dan emisi udara yang signifikan
         lainnya                                                                                   302
         Nitrogen oxides (NOx), sulfur oxides (Sox), and other significant emissions
305-7    Nitrogen oksida (NOX), sulfur oksida (SOX), dan emisi udara yang signifikan
         lainnya                                                                                   316
         Nitrogen oxides (NOx), sulfur oxides (Sox), and other significant emissions


                                                                                                                  363
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                                                                          URAIAN                                            HALAMAN
                                                                        DESCRIPTION                                           PAGE
                             GRI 306: Limbah (2020)
                             GRI 306: Waste (2020)
                             306-1   Timbulan limbah dan dampak yang signifikan terkait limbah
                                                                                                                               323
                                     Waste generation and significant waste-related impacts
                             306-2   Pengelolaan dampak yang signifikan terkait limbah
                                                                                                                               324
                                     Management of significant waste-related impacts
                             306-3   Timbulan limbah
                                                                                                                               326
                                     Waste generated



                                        PERDAMAIAN, KEADILAN DAN KELEMBAGAAN YANG KUAT
                                        PEACE, JUSTICE AND STRONG INSTITUTIONS
                                        Mendukung masyarakat yang damai dan inklusif untuk pembangunan berkelanjutan, menyediakan
                                        akses terhadap keadilan bagi semua dan membangun institusi-institusi yang efektif, akuntabel dan
                                        inklusif di semua level..
                                        Promote peaceful and inclusive societies for sustainable development, provide access to justice for
                                        all and build effective, accountable and inclusive institutions at all levels.



                                                                          URAIAN                                            HALAMAN
                                                                        DESCRIPTION                                           PAGE
                             GRI 2 Pengungkapan Umum (2021)
                             GRI 2 General Disclosure (2021)
                             2-22    Pernyataan tentang strategi pengembangan keberlanjutan
                                                                                                                                92
                                     Statement on sustainable development strategy
                             2-23    Komitmen kebijakan
                                                                                                                               208
                                     Policy commitments
                             2-24    Komitmen kebijakan yang termasuk
                                                                                                                               208
                                     Embedding policy commitments
                             2-26    Mekanisme untuk mendapatkan nasihat dan kepedulian
                                                                                                                                 -
                                     Mechanisms for seeking advice and raising concerns
                             2-9     Komposisi badan tata kelola tertinggi dan komitenya
                                                                                                                               160
                                     Governance structure and composition and the committees
2025 Sustainability Report




                             2-11    Ketua badan tata kelola tertinggi
                                                                                                                               162
                                     Chair of the highest governance body
                             2-10    Menominasikan dan memilih badan tata kelola tertinggi
                                                                                                                               171
                                     Nomination and selection of the highest governance body
                             2-15    Konflik kepentingan
                                                                                                                               173
                                     Conflict of interest
                             2-17    Pengetahuan kolektif badan tata kelola tertinggi
                                                                                                                               175
|




                                     Collective knowledge of the highest governance body
                             2-25    Proses untuk memulihkan dampak negative
Laporan Keberlanjutan 2025




                                                                                                                               148
                                     Processes to remediate negative impacts
                             2-19    Kebijakan remunerasi
                                                                                                                               172
                                     Remuneration policies
                             Anti Korupsi
                             Anti-corruption
                             GRI 205: Anti Korupsi (2016)
                             GRI 205: Anti-Corruption (2016)
                             205-1   Operasi-operasi yang dinilai memiliki risiko terkait korupsi
                                                                                                                               197
                                     Operations assessed for risks related to corruption

   364
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                                            URAIAN                                       HALAMAN
                                          DESCRIPTION                                      PAGE
205-2   Komunikasi dan Pelatihan Tentang Kebijakan dan Prosedur Anti Korupsi
                                                                                           197
        Communication and training about anti-corruption policies and procedures
205-3   Insiden korupsi yang terbukti dan tindakan yang diambil
                                                                                           196
        Confirmed incidents of corruption and actions taken
GRI 206: Perilaku Anti-Persaingan (2016)
GRI 206: Anti-competitive Behavior (2016)
206-1   Langkah-langkah hukum untuk perilaku anti-persaingan, praktik
        anti-trust dan monopoli                                                             -
        Legal actions for anti-competitive behavior, anti-trust and monopoly practices
GRI 307: Kepatuhan Lingkungan (2016)
GRI 307: Environmental Compliance (2016)
307-1   Ketidakpatuhan terhadap undang-undang dan peraturan tentang
        lingkungan hidup                                                                    -
        Incompliance to law and regulation concerning environment
GRI 403: Keselamatan dan Kesehatan Kerja (2018)
GRI 403: Occupational Health and Safety (2018)
403-4   Partisipasi, konsultasi, dan komunikasi pekerja tentang keselamatan dan
        kesehatan kerja
                                                                                           257
        Worker participation, consultation, and communication on occupational health
        and safety
403-9   Kecelakaan kerja
                                                                                           263
        Work-related injuries
403-10 Penyakit Akibat Kerja
                                                                                           251
       Work-related ill health
GRI 408: Pekerja Anak (2016)
GRI 408: Child Labor (2016)
408-1   Operasi dan pemasok yang berisiko signifikan terhadap insiden pekerja anak
                                                                                           220
        Operations and suppliers at significant risk for incidents of child labor
GRI 410: Praktik Keamanan (2016)
GRI 410: Security Practices (2016)
410-1   Petugas keamanan yang dilatih mengenai kebijakan atau prosedur hak asasi
        manusia                                                                            256
        Security personnel trained in human rights policies or procedures
GRI 414: Penilaian Sosial Pemasok (2016)
GRI 414: Supplier Social Assessment (2016)
414-1   Seleksi pemasok baru dengan menggunakan kriteria sosial
                                                                                           70
        New suppliers that were screened using social criterria
414-2   Dampak sosial negatif dalam rantai pasokan dan tindakan yang telah diambil
                                                                                           70
        Negative social impacts in the supply chain and actions taken
GRI 415: Kebijakan Publik (2016)
GRI 415: Public Policy (2016)
415-1   Kontribusi politik
                                                                                            -
                                                                                                    PT Bussan Auto Finance




        Political contribution
GRI 416: Kesehatan dan Keselamatan Pelanggan (2016)
GRI 416: Customer Health and Safety (2016)
416-2   Insiden ketidakpatuhan sehubungan dengan dampak kesehatan
        dan keselamatan dari produk dan jasa
                                                                                           118
        Incidents of non-compliance concerning impact of products and services health
        and safety
GRI 417: Pemasaran dan Pelabelan (2016)
GRI 417: Marketing and Labeling (2016)
                                                                                                   365
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                                                                        URAIAN                                        HALAMAN
                                                                      DESCRIPTION                                       PAGE
                             417-2   Insiden ketidakpatuhan terkait informasi dan pelabelan produk
                                     dan jasa
                                                                                                                         118
                                     Incidents of non-compliance concerning product and service information and
                                     labeling
                             417-3   Insiden ketidakpatuhan terkait komunikasi pemasaran
                                                                                                                         118
                                     Incidents of non-compliance concerning marketing communications
                             GRI 418: Privasi Pelanggan (2016)
                             GRI 418: Customer Privacy (2016)
                             418-1   Pengaduan yang berdasar mengenai pelanggaran terhadap privasi pelanggan dan
                                     hilangnya data pelanggan
                                                                                                                         137
                                     Substantiated complaints concerning breaches of customer privacy and losses of
                                     customer data
                             GRI 419: Kepatuhan Sosial Ekonomi (2016)
                             GRI 419: Social and Economic Compliance (2016)
                             419-1   Ketidakpatuhan terhadap undang-undang dan peraturan di bidang sosial dan
                                     ekonomi                                                                             118
                                     Incompliance to social and economics laws and regulations



                                        KEMITRAAN UNTUK MENCAPAI TUJUAN
                                        PARTNERSHIP FOR THE GOALS
                                        Menguatkan ukuran implementasi dan merevitalisasi kemitraan global untuk pembangunan yang
                                        berkelanjutan.
                                        Strengthen the means of implementation and revitalize the Global Partnership for Sustainable
                                        Development.

                                                                        URAIAN                                        HALAMAN
                                                                      DESCRIPTION                                       PAGE
                             GRI: Pajak (2019)
                             GRI 207: Tax 2019
                                     Pendekatan terhadap pajak
                             207-1                                                                                       125
                                     Approach to tax
                                     Tata kelola, pengendalian, dan manajemen risiko pajak
                             207-2                                                                                       125
2025 Sustainability Report




                                     Tax governance, control, and risk management
                                     Keterlibatan pemangku kepentingan dan pengelolaan perhatian yang berkaitan
                             207-3   dengan pajak                                                                        126
                                     Stakeholder engagement and management of concerns related to tax
                                     Laporan per negara
                             207-4                                                                                       127
                                     Country-by-country reporting
|
Laporan Keberlanjutan 2025




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DAFTAR PENGUNGKAPAN
SESUAI INDEKS STANDAR GRI
LIST OF DISCLOSURE IN ACCORDANCE WITH GRI STANDARDS



                                 URAIAN                                    KETERANGAN   HALAMAN
                               DESCRIPTION                                   REMARKS      PAGE
GRI 2: Pengungkapan Umum (2021)
GRI 2: General Disclosure (2021)
Organisasi Dan Praktik Pelaporan
The Organization and Its Reporting Practices
        Detail organisasi
2-1                                                                                       60
        Organizational Details
        Entitas yang termasuk dalam laporan keberlanjutan
2-2                                                                                       62
        Entities included in the organization’s sustainability reporting
        Periode pelaporan, frekuensi dan poin kontak
2-3                                                                                       338
        Reporting period, frequency and contact point
        Pernyataan kembali
2-4                                                                                       334
        Restatements of information
        Assurans eksteral
2-5                                                                                       349
        External assurance
Aktivitas dan Pekerja
Activities and Workers
        Aktivitas, rantai nilai dan hubungan bisnis lainnya
2-6                                                                                       60
        Activities, value chain and other business relationships
        Karyawan
2-7                                                                                       209
        Employees
        Pekerja yang bukan karyawan
2-8                                                                                       209
        Workers who are not employees
Tata Kelola
Governance
        Struktur dan komposisi badan tata kelola tertinggi dan
2-9     komitenya                                                                         160
        Governance structure and composition and its committees
        Menominasikan dan memilih badan tata kelola tertinggi
2-10                                                                                      171
        Nomination and selection of the highest governance body
        Ketua badan tata kelola tertinggi
2-11                                                                                      162
        Chair of the highest governance body
        Peran dewan tata kelola tertinggi dalam mengawasi dampak
        manajemen
2-12                                                                                      162
        Role of the highest governance body in overseeing the
                                                                                                   PT Bussan Auto Finance




        management of impacts
        Delegasi tanggung jawab untuk mengelola dampak
2-13                                                                                      165
        Delegation of responsibility for managing impacts
        Peran badan tata kelola tertinggi dalam pelaporan keberlanjutan
2-14                                                                                      165
        Role of the highest governance body in sustainability reporting
        Konflik kepentingan
2-15                                                                                      173
        Conflict of interest



                                                                                                  367
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                                                             URAIAN                                 KETERANGAN   HALAMAN
                                                           DESCRIPTION                                REMARKS      PAGE
                                     Mengomunikasikan hal-hal kritis
                             2-16                                                                                  174
                                     Communication of critical concerns
                                     Pengetahuan kolektif badan tata kelola tertinggi
                             2-17                                                                                  175
                                     Collective knowledge of the highest governance body
                                     Mengevaluasi kinerja badan tata kelola tertinggi
                             2-18                                                                                  171
                                     Evaluation of the performance of the highest governance body
                                     Kebijakan remunerasi
                             2-19                                                                                  172
                                     Remuneration policies
                                     Proses untuk menentapkan remunerasi
                             2-20                                                                                  172
                                     Process to determine remuneration
                                     Rasio kompensasi total tahunan
                             2-21                                                                                  173
                                     Annual total compensation ratio
                             Strategi, Kebijakan Dan Praktik
                             Strategy, Policies and Practies
                                     Pernyataan tentang strategi pengembangan keberlanjutan
                             2-22                                                                                  92
                                     Statement on sustainable development strategy
                                     Komitmen kebijakan
                             2-23                                                                                  208
                                     Policy commitments
                                     Komitmen kebijakan yang termasuk
                             2-24                                                                                  208
                                     Embedding policy commitments
                                     Proses untuk memulihkan dampak negative
                             2-25                                                                                  148
                                     Processes to remediate negative impacts
                                     Mekanisme untuk mendapatkan nasihat dan kepedulian
                             2-26                                                                                   -
                                     Mechanisms for seeking advice and raising concerns
                                     Kepatuhan pada peraturan dan perundangan
                             2-27                                                                                  200
                                     Compliance with laws and regulations
                                     Keanggotaan asosiasi
                             2-28                                                                                  69
                                     Membership associations
                             Keterlibatan Pemangku Kepentingan
                             Stakeholder Engagement
                                     Pendekatan Terhadap Keterlibatan Pemangku Kepentingan
                             2-29                                                                                  200
2025 Sustainability Report




                                     Approach to stakeholder engagement
                                     Perjanjian Perundingan Kolektif
                             2-30                                                                                  226
                                     Collective bargaining agreements
                             GRI 3: Topik Material 2021
                             GRI 3: Material Topics 2021
                             Topic Material
                             Material Topic
                                     Proses penetapan topik material
|




                             3-1                                                                                   336
                                     Process to determine material topics
Laporan Keberlanjutan 2025




                                     Daftar topik material
                             3-2                                                                                   339
                                     List of material topics
                                     Pengelolaan topik material
                             3-3                                                                                   112
                                     Management of material topics
                             Kinerja Ekonomi
                             Economic Performance
                             GRI 201: Kinerja Ekonomi 2016
                             GRI 201: Economic Performance 2016
                                     Nilai Ekonomi Langsung yang Dihasilkan dan Didistribusikan
                             201-1                                                                                 109
                                     Direct economic value generated and distributed
   368
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                                URAIAN                                    KETERANGAN   HALAMAN
                              DESCRIPTION                                   REMARKS      PAGE
        Implikasi finansial serta risiko dan peluang lain akibat dari
        perubahan iklim
201-2                                                                                    193
        Financial implications and other risks and opportunities due to
        climate change
        Kewajiban program pensiun manfaat pasti dan program pensiun
201-3   lainnya.                                                                         229
        Defined benefit plan obligations and other retirement plans
        Bantuan finansial yang diterima dari pemerintah
201-4                                                                                    127
        Financial assistance received from government
Keberadaan Pasar
Market Presence
GRI 202: Keberadaan Pasar 2016
GRI 202: Market Presence 2016
        Rasio upah karyawan entry-level standar Berdasarkan jenis
        kelamin terhadap upah minimum regional.
202-1                                                                                    226
        Ratios of standard entry level wage by gender compared to
        local minimum age
        Proporsi manajemen senior yang berasal dari masyarakat lokal
202-2   Proportion of senior management hired from the local                             228
        community
Dampak Ekonomi Tidak Langsung
indirect Economic Impacts
GRI 203 : Dampak Ekonomi Tidak Langsung 2016
GRI 203: Indirect Economic Impacts 2016
        Investasi infrastruktur dan dukungan layanan
203-1                                                                                    278
        Infrastructure investments and services supported
        Dampak ekonomi tidak langsung yang signifikan
203-2                                                                                    270
        Significant indirect economic impacts
Praktik Pengadaan
Procurement Practices
GRI 204: Praktik Pengadaan 2016
GRI 204: Procurement Practices 2016
        Proporsi pengeluaran untuk pemasok lokal
204-1                                                                                    123
        Proportion of spending on local suppliers
Anti Korupsi
Anti-Corruption
GRI 205: Anti Korupsi 2016
GRI 205: Anti-corruption 2016
        Operasi-operasi yang dinilai memiliki risiko terkait korupsi
205-1                                                                                    197
        Operations assessed for risks related to corruption
        Komunikasi dan Pelatihan Tentang Kebijakan dan Prosedur Anti
        Korupsi
205-2                                                                                    197
        Communication and training about anti-corruption policies and
                                                                                                  PT Bussan Auto Finance




        procedures
        Insiden korupsi yang terbukti dan tindakan yang diambil
205-3                                                                                    196
        Confirmed incidents of corruption and actions taken
Pajak
Tax
GRI 207: Pajak 2019
GRI 207: Tax 2019
        Pendekatan terhadap pajak
207-1                                                                                    125
        Approach to tax
                                                                                                 369
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                                                             URAIAN                                       KETERANGAN   HALAMAN
                                                           DESCRIPTION                                      REMARKS      PAGE
                                      Tata kelola, pengontrolan, dan manajemen risiko pajak
                             207-2                                                                                       125
                                      Tax governance, control, and risk management
                                      Keterlibatan pemangku kepentingan dan pengelolaan kepedulian
                                      yang berkaitan dengan pajak
                             207-3                                                                                       126
                                      Stakeholder engagement and management of concerns related
                                      to tax
                                      Laporan per negara
                             207-4                                                                                       126
                                      Country-by-country reporting
                             Energi
                             Energy
                             GRI 302 : Energi 2016
                             GRI 302: Energy 2016
                                      Konsumsi energi dalam organisasi
                             302-1                                                                                       298
                                      Energy consumption within the organization
                                      Konsumsi energi di luar organisasi
                             302-2                                                                                       300
                                      Energy consumption outside of the organization
                                      Intensitas Energi
                             302-3                                                                                       300
                                      Energy intensity
                                      Pengurangan konsumsi energi
                             302-4                                                                                       298
                                      Reduction of energy consumption
                                      Pengurangan pada energi yang dibutuhkan untuk produk dan
                             302-5    jasa                                                                               301
                                      Reductions in energy requirements of products and services
                             Emisi
                             Emissions
                             GRI 305: Emisi (2016)
                             GRI 305: Emissions (2016)
                                      Emisi GRK (Cakupan 1) langsung
                             305-1                                                                                       304
                                      Direct (scope 1) GHG emissions
                                      Emisi energi GRK (Cakupan 2) tidak langsung
                             305-2                                                                                       304
                                      Energy indirect (Scope 2) GHG emissions
2025 Sustainability Report




                                      Emisi GRK (Cakupan 3) tidak langsung lainnya
                             305-3                                                                                       304
                                      Other indirect (Scope 3) GHG emissions
                                      Pengurangan konsumsi energi
                             305-4                                                                                       314
                                      Reduction of energy consumption
                                      Pengurangan pada energi yang dibutuhkan untuk produk dan
                             305-5    jasa                                                                               302
                                      Reductions in energy requirements of products and services
                                      Emisi zat perusak ozon (ODS)
                             305-6                                                                                       316
                                      Emissions of ozone-depleting substances (ODS)
|




                                      Nitrogen oksida (NOX), sulfur oksida (SOX), dan emisi udara
Laporan Keberlanjutan 2025




                                      yang signifikan lainnya
                             305-7                                                                                       316
                                      Nitrogen oxides (NOx), sulfur oxides (Sox), and other significant
                                      emissions
                             Kepegawaian
                             Employment
                             GRI 401: Kepegawaian (2016)
                             GRI 401: Employment (2016)
                                      Perekrutan Karyawan Baru dan Pergantian Karyawan
                             401-1                                                                                       212
                                      New employee hires and employee turnover


   370
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                               URAIAN                                         KETERANGAN   HALAMAN
                             DESCRIPTION                                        REMARKS      PAGE
        Tunjangan yang diberikan kepada karyawan purnawaktu yang
        tidak diberikan kepada karyawan sementara atau paruh waktu
401-2                                                                                        223
        Benefit provided to full-time employees that are not provided to
        temporary or part-time employees
        Cuti melahirkan
401-3                                                                                        225
        Parental leave
Hubungan Tenaga Kerja/Manajemen
Labor/Management Relations
GRI 402: Hubungan Tenaga Kerja/Manajemen (2016)
GRI 402: Labor/Management Relations (2016)
        Periode pemberitahuan minimum terkait perubahan
402-1   operasional                                                                          225
        Minimum notice periods regarding operational changes
Pelatihan dan Pendidikan
Training and education
GRI 404: Pelatihan dan Pendidikan (2016)
GRI 404: Training and Education 2016
        Rata-rata jam pelatihan per tahun per karyawan
404-1                                                                                        235
        Average hours of training per year per employee
        Program untuk meningkatkan keterampilan karyawan dan
        program bantuan peralihan
404-2                                                                                        229
        Programs for upgrading employee skills and transition
        assistance programs
        Persentase karyawan yang menerima tinjauan rutin terhadap
        kinerja
404-3   dan pengembangan karier                                                              238
        Percentage of employees receiving regular performance and
        career development reviews
Keberagaman dan Kesetaraan
Diversity and Equal Opportunity
GRI 405: Keberagaman dan Kesetaraan (2016)
GRI 405: Diversity and Equal Opportunity (2016)
        Keanekaragaman badan tata kelola dan karyawan
405-1                                                                                        220
        Diversity of governance bodies and employees
        Rasio gaji pokok dan remunerasi perempuan dibandingkan laki-
405-2   laki                                                                                 228
        Ratio of basic salary and remuneration of women to men
Non Diskriminasi
Non-discrimination
GRI 406: Non-Diskriminasi (2016)
GRI 406: Non-discrimination (2016)
        Insiden diskriminasi dan tindakan perbaikan yang dilakukan
406-1                                                                                        222
        Incidents of discrimiantion and corrective actions taken
                                                                                                      PT Bussan Auto Finance




Pekerja Anak
Child Labor
GRI 408: Pekerja anak (2016)
GRI 408: Child Labor (2016)
        Operasi dan pemasok yang berisiko signifikan terhadap
        insiden pekerja anak
408-1                                                                                        220
        Operations and suppliers at significant risk for incidents of child
        labor

                                                                                                     371
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                                                           URAIAN                                    KETERANGAN   HALAMAN
                                                         DESCRIPTION                                   REMARKS      PAGE
                             Kerja Paksa atau Wajib Kerja
                             Forced or Compulsory Labor
                             GRI 409: Kerja Paksa atau Wajib Kerja (2016)
                             GRI 409: Forced or Compulsory Labor 2016
                                     Operasi dan pemasok yang berisiko signifikan terhadap insiden
                                     kerja paksa atau wajib kerja
                             409-1                                                                                  220
                                     Operations and suppliers at significant risk for incidents of
                                     forced or compulsory labor
                             Praktik-Praktik Keamanan
                             Security Practices
                             GRI 410: Praktik Keamanan (2016)
                             GRI 410: Security Practices (2016)
                                     Petugas keamanan yang dilatih mengenai kebijakan atau
                                     prosedur hak asasi manusia
                             410-1                                                                                  256
                                     Security personnel trained in human rights policies or
                                     procedures
                             Pemasaran dan Pelabelan
                             Marketing and Labeling
                             GRI 417: Pemasaran dan Pelabelan (2016)
                             GRI 417: Marketing and Labeling (2016)
                                     Persyaratan untuk Pelabelan dan Informasi Produk dan Jasa
                             417-1                                                                                  116
                                     Requirements for product and service information and labeling
                                     Insiden ketidakpatuhan terkait informasi dan pelabelan produk
                                     dan jasa
                             417-2                                                                                  118
                                     Incidents of non-compliance concerning product and service
                                     information and labeling
                                     Insiden ketidakpatuhan terkait komunikasi pemasaran
                             417-3   Incidents of non-compliance concerning marketing                               118
                                     communications
                             Privasi Pelanggan
                             Customer Privacy
                             GRI 418: Privasi Pelanggan (2016)
2025 Sustainability Report




                             GRI 418: Customer Privacy (2016)
                                     Pengaduan yang berdasar mengenai pelanggaran terhadap
                                     privasi pelanggan dan hilangnya data pelanggan
                             418-1                                                                                  137
                                     Substantiated complaints concerning breaches of customer
                                     privacy and losses of customer data
                             Kepatuhan Sosial Ekonomi
                             Social and Economic Compliance
                             GRI 419: Kepatuhan Sosial Ekonomi (2016)
|




                             GRI 419: Social and Economic Compliance (2016)
                                     Ketidakpatuhan terhadap undang-undang dan peraturan di
Laporan Keberlanjutan 2025




                             419-1   bidang sosial dan ekonomi                                                      118
                                     Incompliance to social and economics laws and regulations




   372
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DAFTAR PENGUNGKAPAN SESUAI
PERATURAN OTORITAS JASA KEUANGAN
NOMOR 51/POJK.03/2017
LIST OF DISCLOSURES IN ACCORDANCE WITH FINANCIAL SERVICES
AUTHORITY REGULATION NUMBER 51/POJK.03/2017 [SEOJK G.4]



                                         URAIAN                                             HALAMAN
                                       DESCRIPTION                                            PAGE
1. Penjelasan Strategi Keberlanjutan
                                                                                              78
1. Explanation on Sustainability Strategy
2. Ikhtisar Kinerja Aspek Keberlanjutan
                                                                                               8
2. Sustainability Aspect Performance Highlights
   a. Aspek Ekonomi
   a. Economic Aspects
       1)    kuantitas produksi atau jasa yang dijual;
                                                                                               8
       1)    Quantity of products or services offered
       2)    pendapatan atau penjualan;
                                                                                               8
       2)    Revenue or sales
       3)    Laba atau rugi bersih;
                                                                                               8
       3)    Net profit or loss
       4)    Produk ramah lingkungan; dan
                                                                                               8
       4)    Environmental-friendly products; and
       5)    Pelibatan pihak lokal berkaitan dengan proses bisnis Keuangan Berkelanjutan
       5)    Engagement of local stakeholders concerning the Sustainable Finance business      8
            process
   b. Aspek Lingkungan Hidup
   b. Environmental Aspects
       1)    Penggunaan energi (antara lain listik dan air);
                                                                                              16
       1)    Energy Consumption (including electricity and water);
       2)    Pengurangan emisi yang dihasilkan
                                                                                              15
       2)    Total emission reductions
       3)    Pengurangan limbah dan efisien
                                                                                              16
       3)    Waste and effluents reductions
       4)    Pelestarian keanekaragaman hayati
                                                                                              16
       4)    Biodiversity conservation
   c. Aspek sosial
   c. Social Aspects:
       A. Uraian Mengenai Dampak Positif dan negative dari Penerapan Keuangan
          Berkelanjutan bagi Masyarakat dan Lingkungan (termasuk orang, daerah dan
                                                                                                       PT Bussan Auto Finance




          dana)
                                                                                              14
       A. description of the positive and negative impacts out of Sustainable Finance
          application on community and environment (including people, regions, and
          funds)
3. Profil Singkat
3. Brief Company Profile:
   a. visi, misi dan nilai keberlanjutan
                                                                                              64
   a. Vision, mission, and values of sustainability


                                                                                                      373
Page 374
                                                                        URAIAN                                             HALAMAN
                                                                      DESCRIPTION                                            PAGE
                                b. nama, alamat, nomor telepon, nomor facsimile, alamat surat elekronik (e-mail), dan
                                   situs web LJK, Emiten, dan Perusahaan Publik, serta kantor cabang dan/atau kantor
                                   perwakilan                                                                                62
                                b. Name, address, telephone number, fax number, e-mail address, and website/web, as
                                   well as branch and/or representative offices
                                c.   skala usaha
                                c.   Business scale:
                                     1) Total aset atau kapitalis aset, dan total kewajiban (dalam jutaan rupiah);
                                                                                                                             63
                                     1) Total assets or asset capitalization, and total liabilities (in million rupiah);
                                     2) Jumlah karyawan yang dibagi menurut jenis kelamin, jabatan, usia, pendidikan,
                                        dan status ketenagakerjaan;
                                                                                                                             63
                                     2) Number of employees by gender, position, age, education, and employment
                                        status
                                     3) Persentase kepemilikan saham (public dan pemerintah); dan
                                                                                                                             62
                                     3) Shareholding percentage (public and government); and
                                     4)   Wilayah operasional
                                                                                                                             63
                                     4)   Operational area
                                d. penjelasan singkat mengenai produk, layanan dan kegiatan usaha yang dijalankan;
                                                                                                                             60
                                d. Brief description on products, services, and business activities
                                e. keanggotaan pada asosiasi;
                                                                                                                             69
                                e. Membership in association
                                f. perubahan signifikan, antara lain terkait dengan penutupan atau pembukaan
                                   cabang, dan struktur kepemilikan
                                                                                                                             69
                                f. Significant changes, such as those relating to branch office closure or opening and
                                   ownership structure
                             4. Penjelasan Direksi memuat:
                             4. Message from Board of Directors;
                                a. Kebijakan untuk merespons tantangan dalam pemenuhan strategi keberlanjutan,
                                   paling sedikit meliputi:
                                a. Policy to respond to challenges in fulfilling the sustainability strategy, that shall
                                   cover at least the following:
                                     1) Penjelasan nilai keberlanjutan bagi Perusahaan
                                                                                                                             45
                                     1) Explanation about the Company’s sustainability values
2025 Sustainability Report




                                     2) Penjelasan respons Perusahaan terhadap isu terkait penerapan Keuangan
                                        Berkelanjutan
                                                                                                                             45
                                     2) Explanation about the Company’s responses towards issues concerning the
                                        Sustainable Finance Implementation
                                     3) Penjelasan komitmen pimpinan LJK, Emiten, dan Perusahaan Publk dalam
                                        pencapaian penerapan keuangan berkelanjutan
                                                                                                                             45
                                     3) Explanation about the commitment of the Company’s leader in Sustainable
                                        Finance implementation
|




                                     4) Pencapaian kinerja penerapan keuangan berkelanjutan; dan
                                                                                                                             45
Laporan Keberlanjutan 2025




                                     4) Achievement of Sustainable Finance implementation performance; and
                                     5) Tantangan pencapaian kinerja penerapan Keuangan Berkelanjutan
                                     5) Challenges in achievement of Sustainable Finance implementation                      45
                                        performance
                                b. Penerapan Keuangan Berkelanjutan, paling sedikit meliputi:
                                b. Sustainable Finance Implementation, at least includes:
                                     1) Pencapaian kinerja penerapan Keuangan Berkelanjutan (ekonomi, sosial, dan
                                        Lingkungan Hidup) dibandingkan dengan target; dan
                                                                                                                             47
                                     1) Achievement of Sustainable Finance Implementation (economic, social, and
                                        environmental) compared to targets; and

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                                        URAIAN                                               HALAMAN
                                      DESCRIPTION                                              PAGE
       2) Penjelasan prestasi dan tantangan termasuk peristiwa penting selama periode
          pelaporan (bagi LJK yang diwajibkan membuat Rencana Aksi Keuangan
          Berkelanjutan)
                                                                                               47
       2) Explanation about achievements and challenges including important events
          during the reporting period (for the FSI required to prepare Sustainable Finance
          Action Plan);
   c. Strategi pencapaian target, paling sedikit meliputi:
   c. Target achievement strategy, includes:
       1) Pengelolaan risiko atas penerapan Keuangan Berkelanjutan terkait aspek
          ekonomi, sosial, dan Lingkungan Hidup;
                                                                                               51
       1) Risk management on Sustainable Finance implementation related to economic,
          social and environmental aspects;
       2) Pemanfaatan peluang dan prospek usahal dan
                                                                                               51
       2) Utilization of business opportunities and prospects; and
       3) Penjelasan situasi eksternal ekonomi, sosial, dan Lingkungan Hidup yang
          berpotensi mempengaruhi keberlanjutan LJK, Emiten, dan Perusahaan Publik.
                                                                                               51
       3) Description on economic, social, and environmental external situations which
          may potentially affect the Company’s sustainability
5. Tata kelola keberlanjutan memuat:
5. Sustainability governance includes
   a. Uraian mengenai tugas bagi Direksi dan Dewan Komisaris, pegawai, pejabat
      dan/atau unit kerja yang menjadi penanggung jawab penerapan keuangan
      berkelanjutan
                                                                                               161
   a. Description of duties of the Board of Directors and Board of Commissioners,
      employees, officers and/or work units who are responsible for the Sustainable
      Finance implementation.
   b. Penjelasan mengenai pengembangan kompetensi yang dilaksanakan terhadap
      anggota Direksi, anggota Dewan Komisaris, pegawai, pejabat dan/ata unit kerja
      yang menjadi penanggung jawab penerapan Keuangan Berkelanjutan
                                                                                               175
   b. Competency development of Board of Directors, Board of Commissioners,
      employees, officers and/or work units responsible for the Sustainable Finance
      implementation.
   c. Penjelasan mengenai prosedur LJK, Emiten, dan Perusahaan Publik dalam
      mengidentifikasi, mengukur, memantau dan mengendalikan risiko atas penerapan
      Keuangan Berkelanjutan terkait aspek ekonomi, sosial, dan Lingkungan Hidup,
      termasuk peran Direksi dan Dewan Komisaris dalam mengelola, melakukan telaah
      berkala, dan meninjau efektivitas proses manajemen risiko LJK, Emiten, dan
      Perusahaan Publik
                                                                                               179
   c. Explanation about procedure applied by the Company in identifying, measuring,
      monitoring and controlling the risks in Sustainable Finance implementation related
      to economic, social, and environmental aspects, including the role of the Board
      of Directors and the Board of Commissioners in managing, conducting periodic
      reviews, and analyzing the effectiveness of the Company’s risk management
      process.
   d. Penjelasan mengenai pemangku kepentingan yang meliputi:
   d. Description on stakeholders that includes:
                                                                                                        PT Bussan Auto Finance




       1) Keterlibatan pemangku kepentingan berdasarkan hasil penilaian (assessment)
          manajemen, RUPS, surat keputusan atau lainnya; dan                                   200
       1) Stakeholder involvement based on management assessment results.
       2) Pendekatan yang digunakan LJK, Emiten, dan Perusahaan Publik dalam
          melibatkan pemangku kepentingan dalam penerapan Keuangan Berkelanjutan,
          antara lain dalam bentuk dialog survei, dan seminar                                  200
       2) Approach applied by the Company in involving stakeholders in the Sustainable
          Finance Implementation.


                                                                                                       375
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                                                                     URAIAN                                            HALAMAN
                                                                   DESCRIPTION                                           PAGE
                                e. Permasalahan yang dihadapi, perkembangan, dan pengaruh terhadap penerapan
                                   Keuangan Berkelanjutan.                                                               200
                                e. Issues faced, progress, and impact on the of Sustainable Finance implementation.
                             6. Kinerja keberlanjutan paling sedikit memuat:
                             6. Sustainable performance, at least includes:
                                a. Penjelasan mengenai kegiatan membangun budaya keberlanjutan di internal LJK,
                                   Emiten, dan Perusahaan Publik                                                         294
                                a. Description on sustainable culture development activities in the Company
                                b. Uraian mengenai kinerja ekonomi dalam 3 (tiga) tahun terakhir meliputi:
                                b. Description of economic performance from the last 3 (three) years, including:
                                    1) Perbandingan target dan kinerja produksi, portofolio, target pembiayaan, atau
                                       investasi, pendapatan dan laba rugi dalam hal Laporan Keberlanjutan disusun
                                       secara terpisah dengan Laporan Tahunan; dan                                       109
                                    1) Comparison of targets to performance in terms of production, portfolio,
                                       financing targets, or investments, revenue as well as profit and loss
                                    2) Perbandingan target dan kinerja portofolio, target pembiayaan, atau investasi
                                       pada instrument keuangan atau proyek yang sejalan dengan penerapan
                                       Keuangan Berkelanjutan
                                                                                                                         109
                                    2) Comparison of target to performance of portfolio, financing target, or
                                       investments in financial instruments or projects in line with the Sustainable
                                       Finance implementation.
                                c. Kinerja sosial dalam 3 (tiga) tahun terakhir:
                                c. Social performance: in the last 3 (three) years:
                                    1) Komitmen LJK, Emiten, atau Publik untuk memberikan layanan atas produk dan/
                                       atau jasa yang setara kepada konsumen
                                                                                                                         115
                                    1) The Company’s commitment to provide equal products and/or services to the
                                       consumers.
                                    2) Ketenagakerjaan, paling sedikit memuat:
                                    2) Employment, at least includes:
                                       a. Kesetaraan kesempatan bekerja dan ada atau tidaknya tenaga kerja paksa
                                          dan tenaga kerja anak
                                                                                                                         220
                                       a. Equal employment opportunities and the occurrence of forced labor and
                                          child labor
2025 Sustainability Report




                                       b. Persentase remunerasi pegawai tetap di tingkat terendah upah minimum
                                          regional
                                                                                                                         226
                                       b. Percentage of permanent employee remuneration at the lowest level of the
                                          regional minimum wage
                                       c. Lingkungan bekerja yang layak dan aman; dan
                                                                                                                         243
                                       c. Decent and safe work environment; and
                                       d. Pelatihan dan pengembangan kemampuan pegawai
                                                                                                                         231
                                       d. Training and development of employee skills.
|




                                    3) Masyarakat:
                                    3) Community:
Laporan Keberlanjutan 2025




                                       a. informasi kegiatan atau wilayah operasional yang menghasilkan dampak
                                          positif dan dampak negative terhadap masyarakat sekitar termasuk literasi
                                          dan inklusi keuangan;
                                                                                                                         270
                                       a. Information on operational activities or area producing positive and
                                          negative impacts on local community including financial literacy and
                                          inclusion;
                                       b. mekanisme pengaduan masyarakat serta jumlah pengaduan masyarakat
                                          yang diterima dan ditindaklanjuti; dan
                                                                                                                         148
                                       b. Public complaints mechanism and number of community complaints
                                          received and follow-up; and

   376
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                            URAIAN                                                 HALAMAN
                          DESCRIPTION                                                PAGE
c. TJSL yang dapat dikaitkan dengan dukungan pada tujuan pembangunan
   berkelanjutan meliputi jenis dan capaian kegiatan program pemberdayaan
   masyarakat                                                                        277
c. CSR related to supports to sustainable development goals including type
   and achievement of community development program activity.
d. Kinerja Lingkungan Hidup:
d. Environmental Performance
   1) biaya Lingkungan Hidup yang dikeluarkan;
                                                                                     327
   1) Environmental costs;
   2) uraian mengenai penggunaan material yang ramah lingkungan,
      misalnya penggunaan jenis material daur ulang; dan
                                                                                     327
   2) Description on the use of environmentally friendly materials such as
      recycle material type; and
   3) uraian mengenai penggunaan energi, paling sedikit memuat:
   3) Description on the use of energy, at least include:
      a. jumlah dan intensitas energi yang digunakan; dan
                                                                                     300
      a) Amount and intensity of energy consumed; and
      b. upaya dan pencapaian efisiensi energi yang dilakukan termasuk
         penggunaan sumber energi terbarukan;
                                                                                     301
      b) Efforts and achievement made for energy efficiency including the
         use of renewable energy sources;
e. Kinerja Lingkungan Hidup bagi LJK, Emiten, dan Perusahaan Publik yang
   proses bisnisnya berkaitan langsung dengan Lingkungan Hidup paling
   sedikit memuat:
e. Environmental Performance for Companies whose business processes are
   directly related to the environment:
   1) kinerja sebagaimana dimaksud dalam huruf d;
                                                                                     328
   1) The performance related to point d above
   2) informasi kegiatan atau wilayah operasional yang menghasilkan
      dampak positif dan dampak negatif terhadap Lingkungan Hidup sekitar
      terutama upaya peningkatan daya dukung ekosistem;
                                                                                     329
   2) Information on operational activities or areas producing positive and
      negative impacts on the surrounding environment, especially efforts to
      increase the carrying capacity of ecosystems;
   3) keanekaragaman hayati, paling sedikit memuat:
   3) Biodiversity, including at least:
      a) dampak dari wilayah operasional yang dekat atau berada di daerah
         konservasi atau memiliki keanekaragaman hayati; dan
                                                                                     328
      a) Impacts from operational areas nearby or inside the conservation
         areas or that contain biodiversity; and
      b) usaha konservasi keanekaragaman hayati yang dilakukan, mencakup
         perlindungan spesies flora atau fauna;
                                                                                     328
      b) Biodiversity conservation business carried run, including protection of
         flora or fauna species;
                                                                                              PT Bussan Auto Finance




   4) emisi, paling sedikit memuat:
   4) Emissions, including at least:
      a) jumlah dan intensitas emisi yang dihasilkan berdasarkan jenisnya;
         dan                                                                         314
      a) Amount and intensity of emissions by type; and
      b) upaya dan pencapaian pengurangan emisi yang dilakukan;
                                                                                     302
      b) Efforts and achievement of emission reductions;
   5) limbah dan efluen, paling sedikit memuat:
   5) Waste and effluent, including at least:
                                                                                             377
Page 378
                                                                     URAIAN                                            HALAMAN
                                                                   DESCRIPTION                                           PAGE
                                               a) jumlah limbah dan efluen yang dihasilkan berdasarkan jenis;
                                                                                                                         326
                                               a) Amount of waste and effluent by type;
                                               b) mekanisme pengelolaan limbah dan efluen; dan
                                                                                                                         327
                                               b) Waste and effluent management mechanisms; and
                                               c) tumpahan yang terjadi (jika ada); dan
                                                                                                                         327
                                               c) Spill incident (if any); and
                                           6) jumlah dan materi pengaduan Lingkungan Hidup yang diterima dan
                                              diselesaikan.                                                              327
                                           6) Number and content of environmental complaints received and resolved
                                       f. Tanggung jawab pengembangan Produk dan/atau Jasa Keuangan
                                          Berkelanjutan
                                       f. Sustainable Finance product and/or service development responsibility, at
                                          least include:
                                           1) inovasi dan pengembangan Produk dan/atau Jasa Keuangan
                                              Berkelanjutan;                                                             100
                                           1) Sustainable Finance product and/or service innovation and development
                                           2) jumlah dan persentase produk dan jasa yang sudah dievaluasi
                                              keamanannya bagi pelanggan
                                                                                                                         117
                                           2) Number and percentage of products and services, that have been
                                              undergone safety test for the customers;
                                           3) dampak positif dan dampak negatif yang ditimbulkan dari Produk dan/
                                              atau Jasa dan proses distribusi, serta mitigasi yang dilakukan untuk
                                              menanggulangi dampak negatif
                                                                                                                         112
                                           3) Positive and negative impacts caused by Sustainable Financial products
                                              and/or services and the distribution process, as well as mitigation
                                              undertaken to mitigate negative impacts
                                           4) jumlah produk yang ditarik kembali dan alasannya
                                                                                                                         118
                                           4) Number of recall products and the reasons; or
                                           5) survei kepuasan pelanggan terhadap produk dan/jasa Keuangan
                                              Berkelanjutan Verifikasi tertulis dari pihak independen, jika ada.
                                                                                                                         146
                                           5) Customer satisfaction survey of Sustainable Financial products and/or
                                              services.
                             7. Verifikasi tertulis dari pihak independen, jika ada.
                                                                                                                         349
2025 Sustainability Report




                             7. Written verification from independent parties (if any)
|
Laporan Keberlanjutan 2025




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DAFTAR PENGUNGKAPAN SESUAI SEOJK
NO. 16/SEOJK.04/2021 TENTANG BENTUK
DAN ISI LAPORAN TAHUNAN EMITEN
ATAU PERUSAHAAN PUBLIK
CROSS REFERENCE ACCORDING TO SEOJK NO. 16/SEOJK.04/2021
CONCERNING THE FORM AND CONTENT OF THE ANNUAL REPORT OF
ISSUERS OR PUBLIC COMPANIES



                                            URAIAN                                    HALAMAN
                                          DESCRIPTION                                   PAGE
Strategi Keberlanjutan
Sustainability Strategy
A.1     Penjelasan Strategi Keberlanjutan
                                                                                        78
        Explanation of Sustainability Strategy
Ikhtisar Kinerja Aspek Keberlanjutan
Sustainability Aspect Performance Overview
B.1     Aspek Ekonomi
        Economic Aspects
        a. Kuantitas produksi atau jasa yang dijual
                                                                                         8
           Quantity of production or services sold
        b. Pendapatan atau penjualan
                                                                                         8
           Revenue or sales
        c. Laba atau rugi bersih
                                                                                         8
           Net profit or loss
        d. Produk ramah lingkungan; dan
                                                                                        102
           Environmentally friendly products; and
        e. Pelibatan pihak lokal yang berkaitan dengan proses bisnis Keuangan
           Berkelanjutan
                                                                                         8
           Involvement of local parties related to the Sustainable Finance business
           process
B.2     Aspek Lingkungan Hidup
        Environmental Aspects
        a. Penggunaan energi
                                                                                        15
           Energy usage
        b. Pengurangan emisi yang dihasilkan
                                                                                        16
           Emissions reduction
        c. Pengurangan limbah dan efluen; dan
                                                                                        15
           Waste and effluence reduction; and
                                                                                                 PT Bussan Auto Finance




        d. Pelibatan pihak lokal yang berkaitan dengan proses bisnis Keuangan
           Berkelanjutan
                                                                                        16
           Involvement of Local Party who is related to Sustainable Finance
           business process
B.3     Aspek Sosial
                                                                                        11
        Social Aspects
Profil Perusahaan
Company Profile

                                                                                                379
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                                                                           URAIAN                                            HALAMAN
                                                                         DESCRIPTION                                           PAGE
                             C.1     Visi, Misi dan Nilai Keberlanjutan
                                                                                                                                64
                                     Vision, Mission, and Sustainability Values
                             C.2     Alamat Perusahaan
                                                                                                                                62
                                     Company Address
                             C.3     Skala Usaha, paling sedikit memuat:
                                     Business Scale, at least contain:
                                     a. Total aset atau kapitalisasi aset dan total kewajiban
                                                                                                                                63
                                        Total assets or asset capitalization and total liabilities
                                     b. Jumlah karyawan menurut jenis kelamin, jabatan, usia, Pendidikan, dan status
                                        ketenagakerjaan
                                                                                                                            63 & 210-211
                                        Number of employees by gender, position, age, education, and employment
                                        status
                                     c. Nama pemegang saham dan persentase kepemilikan saham; dan
                                                                                                                                62
                                        The name of shareholders and the percentage of shares ownership; and
                                     d. Wilayah operasional
                                                                                                                                63
                                        Operational area
                             C.4     Produk, Layanan, dan Kegiatan Usaha yang Dijalankan
                                                                                                                                60
                                     Products, Services, and Business Activities
                             C.5     Perubahan Emiten dan Perusahaan Publik yang Bersifat Signifikan
                                                                                                                                69
                                     Significant Changes in Issuers and Public Companies
                             Penjelasan Direksi
                             Message from the Board of Directors
                             D.1     Penjelasan Direksi
                                     Explanation of the Board of Directors
                                     a. Kebijakan untuk merespon tantangan dalam pemenuhan strategi
                                        keberlanjutan                                                                           45
                                        Policies to respond to challenges in the fulfillment of sustainability strategies
                                     b. Penerapan Keuangan Berkelanjutan
                                                                                                                                47
                                        Sustainable Finance Implementation
                                     c. Strategi pencapaian target
                                                                                                                                51
                                        Target achievement strategy
2025 Sustainability Report




                             Tata Kelola Keberlanjutan
                             Sustainability Governance
                             E.1     Penanggung Jawab Penerapan Keuangan Berkelanjutan
                                                                                                                                165
                                     Responsible for Sustainable Finance Implementation
                             E.2     Pengembangan Kompetensi Terkait Keuangan Berkelanjutan
                                                                                                                                175
                                     Development of Competencies Related to Sustainable Finance
                             E.3     Penilaian Risiko Atas Penerapan Keuangan Berkelanjutan
                                                                                                                                179
                                     Risk Assessment of Sustainable Financial Implementation
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                             E.4     Hubungan dengan Pemangku Kepentingan
                                                                                                                                200
                                     Relationship with Stakeholders
Laporan Keberlanjutan 2025




                             E.5     Permasalahan Terhadap Penerapan Keuangan Berkelanjutan
                                                                                                                                95
                                     Issues in Sustainable Finance Implementation
                             Kinerja Keberlanjutan
                             Sustainability Performance
                             F.1     Kegiatan Membangun Budaya Keberlanjutan
                                                                                                                             294 & 296
                                     Activities to Build Sustainability Culture
                             Kinerja Ekonomi
                             Economic Performance


   380
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                                             URAIAN                                         HALAMAN
                                           DESCRIPTION                                        PAGE
F.2     Perbandingan Target dan Kinerja Produksi, Portfolio, Target Pembiayaan, atau
        Investasi, Pendapatan dan Laba Rugi
                                                                                              109
        Comparison of Production Targets and Performance, Portfolios, Financing Targets,
        Investments, Revenue and Profit and Loss
F.3     Perbandingan Target dan Kinerja Portfolio, Target Pembiayaan, atau Investasi
        pada Instrumen Keuangan atau Proyek yang Sejalan dengan Keuangan
        Berlanjutan                                                                           109
        Comparison of Portfolio Targets and Performance, Financing Targets, or
        Investments in Financial Instruments or Projects in Line with Sustainable Finance
Kinerja Lingkungan Hidup
Environmental Performance
Aspek Umum
General Aspect
F.4     Biaya Lingkungan Hidup
                                                                                            16 & 327
        Environmental Costs
Aspek Material
Material Aspects
F.5     Penggunaan Material yang Ramah Lingkungan
                                                                                             3257
        Environmentally Friendly Materials Usage
Aspek Energi
Energy Aspects
F.6     Jumlah dan Intensitas Energi yang Digunakan
                                                                                              298
        Amount and Intensity of Energy Used
F.7     Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Energi Terbarukan
                                                                                              298
        Efforts and Achievements of Energy Efficiency and Renewable Energy Usage
Aspek Air
Water Aspects
F.8     Penggunaan Air
                                                                                              316
        Water Usage
Aspek Keanekaragaman Hayati
Biodiversity Aspects
F.9     Dampak dari Wilayah Operasional yang Dekat atau Berada di Daerah Konservasi
        atau Memiliki Keanekaragaman Hayati
                                                                                              328
        Impact of Operational Areas Nearby or Located in Conservation Areas or Having
        Biodiversity
F.10    Usaha Konservasi Keanekaragaman Hayati
                                                                                              328
        Biodiversity Conservation Efforts
Aspek Emisi
Emission Aspects
F.11    Jumlah dan Intensitas Emisi yang Dihasilkan Berdasarkan Jenisnya
                                                                                              304
        Amount and Intensity of Emissions Produced by Type
F.12    Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan
                                                                                              302
        Efforts and Achievements of Emission Reductions Made
                                                                                                        PT Bussan Auto Finance




Aspek Limbah dan Efluen
Waste and Effluent Aspects
F.13    Jumlah Limbah dan Efluen yang Dihasilkan Berdasarkan Jenis
                                                                                              319
        Amount of Waste and Influenza Generated by Type
F.14    Mekanisme Pengelolaan Limbah dan Efluen
                                                                                              324
        Waste and Effluent Management Mechanisms
F.15    Tumpahan yang Terjadi (jika ada)
                                                                                              327
        Spills incident (if any)
                                                                                                       381
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                                                                          URAIAN                                       HALAMAN
                                                                        DESCRIPTION                                      PAGE
                             Aspek Pengaduan Terkait Lingkungan Hidup
                             Environmental-Related Complaint Aspects
                             F.16     Jumlah dan Materi Pengaduan Lingkungan Hidup yang Diterima dan Diselesaikan
                                                                                                                         149
                                      Amount and Material of Environmental Complaints Received and Resolved
                             Kinerja Sosial
                             Social Performance
                             F.17     Komitmen untuk Memberikan Layanan atas Produk dan/atau Jasa yang Setara
                                      kepada Konsumen
                                                                                                                         115
                                      Commitment to Providing Services for Equal Products and/or Services to
                                      Consumers
                             Aspek Ketenagakerjaan
                             Employment Aspects
                             F.18     Kesetaraan Kesempatan Bekerja
                                                                                                                         220
                                      Equality of Employment Opportunities
                             F.19     Tenaga Kerja Anak dan Tenaga Kerja Paksa
                                                                                                                         220
                                      Child Labor and Force Labor
                             F.20     Upah Minimum Regional
                                                                                                                         226
                                      Regional Minimum Wage
                             F.21     Lingkungan Bekerja yang Layak dan Aman
                                                                                                                         248
                                      A Decent and Safe Working Environment
                             F.22     Pelatihan dan Pengembangan Kemampuan Pegawai
                                                                                                                         144
                                      Employee Training and Competency Development
                             Aspek Masyarakat
                             Community Aspects
                             F.23     Dampak Operasi Terhadap Masyarakat Sekitar
                                                                                                                         268
                                      Impact of Operations on Surrounding Communities
                             F.24     Pengaduan Masyarakat
                                                                                                                         151
                                      Community Complaints
                             F.25     Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL)
                                                                                                                         268
                                      Environmental Social Responsibility Activities (ESR)
                             Tanggung Jawab Pengembangan Produk/Jasa Berkelanjutan
2025 Sustainability Report




                             Responsibility for Sustainable Product/Service Development
                             F.26     Inovasi dan Pengembangan Produk/Jasa Berkelanjutan
                                                                                                                         101
                                      Innovation and Sustainable Product/Service Development
                             F.27     Produk/Jasa yang Sudah Dievaluasi Keamanannya bagi Pelanggan
                                                                                                                         117
                                      Products/Services That Have Been Undergone Safety Evaluation for Customers
                             F.28     Dampak Produk/Jasa
                                                                                                                         112
                                      Product/Service Impact
                             F.29     Jumlah Produk yang Ditarik Kembali
                                                                                                                         118
|




                                      Products Recall
Laporan Keberlanjutan 2025




                             F.30     Survei Kepuasan Pelanggan Terhadap Produk dan/atau Jasa Keuangan
                                      Berkelanjutan                                                                      146
                                      Customer Satisfaction Survey of Sustainable Financial Products and/or Services
                             Lain-lain:
                             Other:
                             G.1      Verifikasi Tertulis dari Pihak Independen (jika ada)
                                                                                                                         335
                                      Written Verification from an Independent Party (if any)
                             G.2      Lembar Umpan Balik
                                                                                                                         338
                                      Feedback Form
                             G.3      Tanggapan Terhadap Umpan Balik Laporan Keberlanjutan Tahun Sebelumnya
                                                                                                                         349
                                      Response to Previous Year’s Sustainability Report Feedback
   382
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                                            URAIAN                                            HALAMAN
                                          DESCRIPTION                                           PAGE
G.4    Daftar Pengungkapan Sesuai Peraturan Otoritas Jasa Keuangan Nomor 51/
       POJK.03/2017 tentang Penerapan Keuangan bagi Lembaga Jasa Keuangan,
       Emiten, dan Perusahaan Publik
                                                                                                373
       Cross Reference with Financial Services Authority Regulation No. 51/POJK.03/2017
       on Financial Implementation for Financial Services Institutions, Issuers, and Public
       Companies




DAFTAR PENGUNGKAPAN SESUAI
METRIK ESG IDX
DISCLOSURES LIST ACCORDING TO IDX ESG METRICS



                                              NAMA METRIK                                     HALAMAN
                                              METRIC NAME                                       PAGE
LINGKUNGAN | ENVIRONMENT
E-01            Laporan Emisi Gas Rumah Kaca
                                                                                                304
                Greenhouse Gas Emission Report
E-02            Intensitas Emisi Gas Rumah Kaca
                                                                                                314
                Greenhouse Gas Emission Intensity
E-03            Konsumsi Energi Listrik
                                                                                                298
                Electricity Consumption
E-04            Konsumsi Air
                                                                                                316
                Water Stewardship
E-05            Limbah yang Dihasilkan
                                                                                                323
                Generated Waste
E-06            Komitmen Perusahaan untuk Mencapai Target Net Zero Emission
                                                                                                49
                Company Commitment to Achieving The Net Zero Emission Target
E-07            Komitmen Perusahaan untuk Mengurangi Emisi Gas Rumah Kaca
                                                                                                315
                Company Commitment to Reduce Greenhouse Gas Emissions
SOSIAL | SOCIAL
S-01            Kesetaraan Gender
                                                                                                220
                Gender Equality
S-02            Pegawai Berdasarkan Gender dan Kelompok Umur
                                                                                                210
                Employees By Gender and Age Group
                                                                                                         PT Bussan Auto Finance




S-03            Tingkat Pergantian Pegawai
                                                                                                217
                Employee Turnover Rate
S-04            Jumlah Pegawai Sementara
                                                                                                212
                Total Non-Permanent Employee
S-05            Pelatihan dan Pengembangan Pegawai
                                                                                                231
                Employee Training and Development
S-06            Jumlah Kecelakaan Kerja
                                                                                                263
                Total Workplace Accidents

                                                                                                        383
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                                                                      NAMA METRIK                              HALAMAN
                                                                      METRIC NAME                                PAGE
                             S-07         Kejadian Pelanggaran Hak Asasi Manusia
                                                                                                                 220
                                          Human Rights Violation Incidents
                             S-08         Kebijakan Pelecehan Seksual dan/atau Non-Diskriminasi
                                                                                                                 220
                                          Sexual Harassment and/or Non-Discrimination Policy
                             S-09         Kebijakan Mengenai Hak Asasi Manusia
                                                                                                                 220
                                          Human Rights Policy
                             S-10         Kebijakan Pekerja Anak dan/atau Pekerja Paksa
                                                                                                                 222
                                          Child Labor and/or Forced Labor Policy
                             S-11         Kebijakan Kesehatan, Keselamatan serta Lingkungan Kerja yang Aman
                                          dan Layak
                                                                                                                 243
                                          Occupational Health, Safety and A Safe and Decent Work Environment
                                          Policy
                             S-12         Tanggung Jawab Sosial Masyarakat
                                                                                                                 277
                                          Corporate Social Responsibility
                             TATA KELOLA | GOVERNANCE
                             G-01         Keberagaman Manajemen dan Independensi
                                                                                                                 222
                                          Management Diversity and Independence
                             G-02         Total Kehadiran Direksi dan Komisaris ke Rapat Dewan
                                                                                                                 162
                                          Total Attendance of Directors and Commissioners at Board Meetings
                             G-03         Kebijakan Pemisahan Chairman of The Board dan CEO
                                                                                                                  -
                                          Policy on The Separation of Chairman of The Board and CEO
                             G-04         Kebijakan Penilaian Dewan Direksi dan Komisaris
                                                                                                                 171
                                          Board of Directors and Commissioners Assessment Policy
                             G-05         Kebijakan Pelatihan Dewan Direksi dan Komisaris
                                                                                                                 175
                                          Board of Directors and Commissioners Training Policy
                             G-06         Kriteria Khusus Pemilihan Dewan Direksi dan Komisaris
                                                                                                                 171
                                          Special Criteria for Election of Board
                             G-07         Kode Etik dan/atau Anti-Korupsi
                                                                                                                 196
                                          Code of Ethics and/or Anti-Corruption
                             G-08         Kebijakan Perlakuan Adil terhadap Pemegang Saham
                                                                                                                 159
                                          Policy on Fair Treatment of Shareholders
2025 Sustainability Report




                             G-09         Pencegahan Konflik Kepentingan
                                                                                                                 196
                                          Conflict of Interest Prevention
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DAFTAR PENGUNGKAPAN SESUAI INDEKS
STANDAR SASB - PEMBIAYAAN KONSUMEN
DISCLOSURES LIST ACCORDING TO SASB STANDARD INDEX - CUSTOMER
FINANCING



                                             NAMA METRIK                                    HALAMAN
                                             METRIC NAME                                      PAGE
PRIVASI PELANGGAN | CUSTOMER PRIVACY
FN-CF-220a.1   Jumlah rekening yang informasinya digunakan untuk tujuan sekunder.
               Number of account holders whose information is used for secondary              135
               purposes.
FN-CF-220a.2   Jumlah total kerugian moneter sebagai akibat dari proses hukum yang
               terkait dengan privasi pelanggan.
                                                                                              137
               Total amount of monetary losses as a result of legal proceedings
               associated with customer privacy.
KEAMANAN DATA | DATA SECURITY
FN-CF-230a.1   (1) Jumlah pelanggaran data; (2) persentase pelanggaran data pribadi;
               (3) jumlah pemilik akun yang terkena dampak.
                                                                                              137
               (1) Number of data breaches; (2) percentage involving personally
               identifiable information (PII); (3) number of account holders affected.
FN-CF-230a.2   Kerugian akibat penipuan terkait kartu dari (1) penipuan yang tidak
               menggunakan kartu; dan (2) penipuan yang menggunakan kartu dan
               penipuan lainnya.                                                              122
               Card-related fraud losses from (1) cardnot-present fraud; and (2) card-
               present and other fraud.
FN-CF-230a.3   Pendekatan untuk mengidentifikasi dan mengatasi risiko keamanan
               data.                                                                          123
               Description of approach to identifying and addressing data security risks.
PRAKTIK PENJUALAN | SELLING PRACTICES
FN-CF-270a.1   Persentase total remunerasi untuk karyawan yang tercakup yang bersifat
               variabel dan terkait dengan jumlah produk dan jasa yang terjual.
                                                                                              173
               Percentage of total remuneration for covered employees that is variable
               and linked to the amount of products and services sold.
FN-CF-270a.2   Tingkat persetujuan untuk: (1) kredit; (2) produk prabayar untuk
               pemohon.                                                                       122
               Approval rate for: (1) credit; and (2) prepaid products for applicants.
FN-CF-270a.3   (1) Biaya rata-rata dari produk tambahan; (2) APR rata-rata produk
               kredit; (3) usia rata-rata produk kredit; (4) jumlah rata-rata rekening
               kredit; (5) biaya tahunan rata-rata untuk produk pra-bayar.
                                                                                              122
               (1) Average fees from add-on products; (2) average APR of credit
               products; (3) average age of credit products; (4) average number of
               credit accounts; and (5) average annual fees for pre-paid products.
                                                                                                       PT Bussan Auto Finance




FN-CF-270a.4   (1) Jumlah keluhan pelanggan yang diterima; (2) persentase dengan
               bantuan moneter atau nonmoneter.
                                                                                              151
               (1) Number of customer complaints filed; (2) percentage with monetary
               or nonmonetary relief.
FN-CF-270a.5   Total kerugian finansial akibat tuntutan hukum terkaiat praktik
               penjualan.
                                                                                              118
               Total amount of monetary losses as a result of legal proceedings
               associated with selling and servicing of products.

                                                                                                      385
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                                                                          NAMA METRIK                                      HALAMAN
                                                                          METRIC NAME                                        PAGE
                             METRIK AKTIVITAS | ACTIVITY METRIC
                             FN-CF-000.A    Jumlah konsumen unik yang memiliki: (1) akun kartu kredit aktif; dan (2)
                                            akun kartu debit prabayar.
                                                                                                                             122
                                            Number of unique consumers with an active (1) credit card account; and
                                            (2) pre-paid debit card account.
                             FN-CF-000.B    (1) Jumlah rekening kartu kredit; dan (2) jumlah rekening kartu debit
                                            prabayar.                                                                        122
                                            Number of (1) credit card accounts; and (2) pre-paid debit card accounts.




                             IFRS S1 GENERAL REQUIREMENTS
                             FOR DISCLOSURE OF SUSTAINABILITY-
                             RELATED FINANCIAL INFORMATION
                             CONTENT INDEX
                             IFRS S1 GENERAL REQUIREMENTS FOR DISCLOSURE OF SUSTAINABILITY-
                             RELATED FINANCIAL INFORMATION CONTENT INDEX



                                                                 KETERANGAN                                                HALAMAN
                                                                 DESCRIPTION                                                 PAGE
                             GOVERNANCE     | GOVERNANCE
2025 Sustainability Report




                             27(a)          Information about the governance body(s) (which can include a board,
                                            committee or equivalent body charged with governance) or individual(s)
                                            responsible for oversight of sustainability-related risks and opportunities.
                                            Specifically, the entity shall identify that body(s) or individual(s) and
                                            disclose information about:
                             27 (a) (i)     How responsibilities for sustainability-related risks and opportunities are
                                            reflected in the terms of reference, mandates, role descriptions and other       162
                                            related policies applicable to that body(s) or individual(s).
                             27 (a) (ii)    How the body(s) or individual(s) determines whether appropriate skills
|




                                            and competencies are available or will be developed to oversee strategies        162
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                                            designed to respond to sustainability-related risks and opportunities.
                             27 (a) (iii)   How and how often the body(s) or individual(s) is informed about
                                                                                                                             162
                                            sustainability-related risks and opportunities.
                             27 (a) (iv)    How the body(s) or individual(s) takes into account sustainability
                                            related risks and opportunities when overseeing the entity’s strategy,
                                            its decisions on major transactions and its risk management processes            162
                                            and related policies, including whether the body(s) or individual(s) has
                                            considered trade-offs associated with those risks and opportunities.




   386
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                                      KETERANGAN                                              HALAMAN
                                      DESCRIPTION                                               PAGE
27 (a) (v)       How the body(s) or individual(s) oversees the setting of targets related
                 to sustainability-related risks and opportunities, and monitors progress
                                                                                               162-163
                 towards those targets (see paragraph 51), including whether and how
                 related performance metrics are included in remuneration policies.
27 (b)           Management’s role in the governance processes, controls and
                 procedures used to monitor, manage and oversee sustainability-related         162-163
                 risks and opportunities, including information about:
27 (b) (i)       Whether the role is delegated to a specific management-level position or
                 management-level committee and how oversight is exercised over that           162-163
                 position or committee.
27 (b) (ii)      Whether management uses controls and procedures to support the
                 oversight of sustainability-related risks and opportunities and, if so,
                                                                                               162-163
                 how these controls and procedures are integrated with other internal
                 functions.
STRATEGY      | STRATEGY
SUSTAINABILITY-RELATED RISKS AND OPPORTUNITIES
30               An entity shall disclose information that enables users of general
                 purpose financial reports to understand the sustainability-related risks
                 and opportunities that could reasonably be expected to affect the
                 entity’s prospects. Specifically, the entity shall:
30 (a)           Describe sustainability-related risks and opportunities that could          217, 231, 244,
                 reasonably be expected to affect the entity’s prospects.                    316, 319, 324
30 (b)           Specify time horizons – short, medium or long term – over which the
                 effects of each of those sustainability-related risks and opportunities          182
                 could reasonably be expected to occur.
30 (c)           Explain how the entity defines ‘short term’, ‘medium term’ and ‘long
                 term’ and how these definitions are linked to the planning horizons used         182
                 by the entity for strategic decision-making.
BUSINESS MODEL AND VALUE CHAIN
32               An entity shall disclose information that enables users of general
                 purpose financial reports to understand the current and anticipated
                 effects of sustainability-related risks and opportunities on the entity’s
                 business model and value chain. Specifically, the entity shall disclose:
32 (a)           A description of the current and anticipated effects of sustainability-
                 related risks and opportunities on the entity’s business model and value      339-347
                 chain
STRATEGY AND DECISION-MAKING
33               An entity shall disclose information that enables users of general
                 purpose financial reports to understand the effects of sustainability-
                 related risks and opportunities on its strategy and decision-making.
                 Specifically, the entity shall disclose information about:
33 (a)           How the entity has responded to, and plans to respond to, sustainability-
                                                                                               339-347
                                                                                                               PT Bussan Auto Finance




                 related risks and opportunities in its strategy and decision-making.
33 (b)           The progress against plans the entity has disclosed in previous reporting
                                                                                               339-347
                 periods, including quantitative and qualitative information.
33 (c)           Trade-offs between sustainability-related risks and opportunities that
                 the entity considered (for example, in making a decision on the location
                 of new operations, an entity might have considered the environmental          339-347
                 impacts of those operations and the employment opportunities they
                 would create in a community).


                                                                                                              387
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                                                                KETERANGAN                                                 HALAMAN
                                                                DESCRIPTION                                                  PAGE
                             FINANCIAL POSITION, FINANCIAL PERFORMANCE, AND CASH FLOWS
                             34            An entity shall disclose information that enables users of general
                                           purpose financial reports to understand:
                             34 (a)        The effects of sustainability-related risks and opportunities on the           114, 122, 133,
                                           entity’s financial position, financial performance and cash flows for the      135, 234, 248,
                                           reporting period (current financial effects).                                  317, 323, 326
                             34 (b)        The anticipated effects of sustainability-related risks and opportunities
                                           on the entity’s financial position, financial performance and cash flows       114, 122, 133,
                                           over the short, medium and long term, taking into consideration how            135, 234, 248,
                                           sustainability-related risks and opportunities are included in the entity’s    317, 323, 326
                                           financial planning (anticipated financial effects).
                             35            Specifically, an entity shall disclose quantitative and qualitative
                                           information about:
                             35 (a)        How sustainability-related risks and opportunities have affected its           114, 122, 133,
                                           financial position, financial performance and cash flows for the reporting     135, 234, 248,
                                           period.                                                                        317, 323, 326
                             35 (b)        The sustainability-related risks and opportunities identified in paragraph
                                                                                                                          114, 122, 133,
                                           35 (a) for which there is a significant risk of a material adjustment within
                                                                                                                          135, 234, 248,
                                           the next annual reporting period to the carrying amounts of assets and
                                                                                                                          317, 323, 326
                                           liabilities reported in the related financial statements.
                             35 (c) (i)    How the entity expects its financial position to change over
                                           the short, medium and long term, given its strategy to manage
                                           sustainabilityrelated risks and opportunities, taking into consideration       114, 122, 133,
                                           its investment and disposal plans (for example, plans for capital              135, 234, 248,
                                           expenditure, major acquisitions and divestments, joint ventures, business      317, 323, 326
                                           transformation, innovation, new business areas, and asset retirements),
                                           including plans the entity is not contractually committed to.
                             35 (c) (ii)   How the entity expects its financial position to change over
                                                                                                                          114, 122, 133,
                                           the short, medium and long term, given its strategy to manage
                                                                                                                          135, 234, 248,
                                           sustainabilityrelated risks and opportunities, taking into consideration its
                                                                                                                          317, 323, 326
                                           planned sources of funding to implement its strategy.
                             35 (d)        How the entity expects its financial performance and cash flows to             114, 122, 133,
                                           change over the short, medium and long term, given its strategy to             135, 234, 248,
2025 Sustainability Report




                                           manage sustainability-related risks and opportunities.                         317, 323, 326
                             40            "If an entity determines that it need not provide quantitative
                                           information about the current or anticipated financial
                                           effects of a sustainability-related risk or opportunity, the entity shall:"
                             40 (a)                                                                                       114, 122, 133,
                                           Explain why it has not provided quantitative information.                      135, 234, 248,
                                                                                                                          317, 323, 326
                             40 (b)        Provide qualitative information about those financial effects, including
                                                                                                                          114, 122, 133,
|




                                           identifying line items, totals and subtotals within the related financial
                                                                                                                          135, 234, 248,
                                           statements that are likely to be affected, or have been affected, by that
Laporan Keberlanjutan 2025




                                                                                                                          317, 323, 326
                                           sustainability-related risk or opportunity.
                             RESILIENCE
                             41            "An entity shall disclose information that enables users of general
                                           purpose financial reports to understand its capacity to adjust to the
                                           uncertainties arising from sustainability-related risks. An entity shall
                                           disclose a qualitative and, if applicable, quantitative assessment
                                           of the resilience of its strategy and business model in relation to
                                           its sustainability-related risks, including information about how the
                                           assessment was carried out and its time horizon. When providing
                                           quantitative information, an entity may disclose a single amount or a
                                           range."
   388
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                                    KETERANGAN                                              HALAMAN
                                    DESCRIPTION                                               PAGE
RISK MANAGEMENT      | RISK MANAGEMENT
44             To achieve this objective, an entity shall disclose information about:
44 (a) (i)     The processes and related policies the entity uses to identify, assess,
               prioritise and monitor sustainability-related risks, including information
                                                                                            179, 336
               about the inputs and parameters the entity uses (for example,
               information about data sources and the scope of operations covered in
               the processes);
44 (a) (ii)    The processes and related policies the entity uses to identify, assess,
               prioritise and monitor sustainability-related risks, including information   179, 336
               about whether and how the entity uses scenario analysis to inform its
               identification of sustainability-related risks;
44 (a) (iii)   The processes and related policies the entity uses to identify, assess,
               prioritise and monitor sustainability-related risks, including information
                                                                                            179, 336
               about how the entity assesses the nature, likelihood and magnitude
               of the effects of those risks (for example, whether the entity considers
               qualitative factors, quantitative thresholds or other criteria).
44 (a) (iv)    The processes and related policies the entity uses to identify, assess,
               prioritise and monitor sustainability-related risks, including information   179, 336
               about whether and how the entity prioritises sustainability-related risks
               relative to other types of risk;
44 (a) (v)     The processes and related policies the entity uses to identify, assess,
                                                                                            179, 336
               prioritise and monitor sustainability-related risks, including information
               about how the entity monitors sustainability-related risks; and
44 (a) (vi)    The processes and related policies the entity uses to identify, assess,
               prioritise and monitor sustainability-related risks, including information   179, 336
               about whether and how the entity has changed the processes it uses
               compared with the previous reporting period.
44 (b)         The processes the entity uses to identify, assess, prioritise and monitor    179, 336
               sustainability-related opportunities.
44 (c)         The extent to which, and how, the processes for identifying, assessing
               and prioritising and monitoring sustainability-related risks and             179, 336
               opportunities are integrated into and inform the entity’s overall risk
               management process.
METRICS AND TARGETS     | METRICS AND TARGETS
46             An entity shall disclose, for each sustainability-related risk and
               opportunity that could reasonably be expected to affect the entity’s
               prospects:
46 (a)         Metrics required by an applicable IFRS Sustainability Disclosure
                                                                                               *
               Standard.
46 (b) (i)     Metrics the entity uses to measure and monitor sustainability-related risk
                                                                                               *
               or opportunity.
46 (b) (ii)    Metrics the entity uses to measure and monitor its performance in
               relation to that sustainability-related risk or opportunity, including
                                                                                               *
                                                                                                        PT Bussan Auto Finance




               progress towards any targets the entity has set, and any targets it is
               required to meet by law or regulation.
50             If a metric has been developed by an entity, the entity shall disclose
                                                                                               *
               information about:
50 (a)         How the metric is defined, including whether it is derived by adjusting
               a metric taken from a source other then IFRS Sustainability Disclosure
                                                                                               *
               Standards and, if so, which source and how the metric disclosed by the
               entity differs from the metric specified in that source.


                                                                                                       389
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                                                                    KETERANGAN                                              HALAMAN
                                                                    DESCRIPTION                                               PAGE
                              50 (b)           Whether the metric is an absolute measure, a measure expressed in
                                               relation to another metric or a qualitative measure (such as red, amber,         *
                                               green – or RAG – status).
                              50 (c)           Whether the metric is validated by a third party and, if so, which party.        *
                              50 (d)           The method used to calculate the metric and the inputs to the
                                               calculation, including the limitations of the method used and the                *
                                               significant assumptions made.
                              51               "An entity shall disclose information about the targets it has set to
                                               monitor progress towards achieving its strategic
                                               goals, and any targets it is required to meet by law or regulation. For
                                               each target, the entity shall disclose:"
                              51 (a)           The metric used to set the target and to monitor progress towards
                                                                                                                                *
                                               reaching the target.
                              51 (b)           The specific quantitative or qualitative target the entity has set or is
                                                                                                                                *
                                               required to meet.
                              51 (c)           The period over which the target applies.                                        *
                              51 (d)           The base period from which progress is measured.                                 *
                              51 (f)           Performance against each target and an analysis of trends or changes in
                                                                                                                                *
                                               the entity’s performance.
                              51 (g)           Any revisions to the target and an explanation for those revisions.              *

                             *) Perseroan mengungkapkan pengelolaan risiko             *) The Company discloses its sustainability-related
                                terkait keberlanjutan dengan merujuk pada metrik          risk management practices by referring to the
                                SASB - Pembiayaan Konsumen dan GRI Standards              SASB metrics for Consumer Finance and the GRI
                                2021; yang masing-masing dapat dilihat pada               Standards 2021; these can be found in the cross-
                                referensi silang di halaman 384 dan 365 dalam             references on pages 384 and 365 of this Report.
                                Laporan ini.
2025 Sustainability Report
|
Laporan Keberlanjutan 2025




   390
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IFRS S2 CLIMATE-RELATED
DISCLOSURES CONTENT INDEX
IFRS S2 CLIMATE-RELATED DISCLOSURES CONTENT INDEX



                                      KETERANGAN                                                 HALAMAN
                                      DESCRIPTION                                                  PAGE
GOVERNANCE       | GOVERNANCE
6 (a)            Information about the governance body(s) (which can include a board,
                 committee or equivalent body charged with governance) or individual(s)
                 responsible for oversight of sustainability-related risks and opportunities.
                 Specifically, the entity shall identify that body(s) or individual(s) and
                 disclose information about:
6 (a) (i)        How responsibilities for climate-related risks and opportunities are
                 reflected in the terms of reference, mandates, role descriptions and other       162-163
                 related policies applicable to that body(ies) or individual(s)
6 (a) (ii)       How the body(ies) or individual(s) determined whether appropriate skills
                 and competencies will be developed to oversee strategies designed to           164, 175-178
                 respond to climate-related risks and opportunities
6 (a) (iii)      How and how often the body(ies) or individual(s) is informed about
                                                                                                  162-164
                 climate-related risks and opportunities
6 (a) (iv)       How the body(ies) or individual(s) takes into account climate-related
                 risks and opportunities when overseeing the entity’s strategy, major             164-165
                 transactions, risk management processes and related policies
6 (a) (v)        How the body(ies) oversees the setting of targets related to climate-
                 related risks and opportunities, and monitors progress towards those               173
                 targets
6 (b)            Management’s role in the governance processes, controls and
                 procedures used to monitor, manage and oversee sustainability-related
                 risks and opportunities, including information about:
6 (b) (i)        Whether the role is delegated to a specific management-level position or
                                                                                                  162-163
                 committee, and how oversight is exercised
6 (b) (ii)       Whether management uses controls and procedures to support the
                 oversight of climate-related risks and opportunities and how these are           164-165
                 integrated with internal functions
STRATEGY      | STRATEGY
CLIMATE-RELATED RISKS AND OPPORTUNITIES
10               An entity shall disclose information that enables users of general
                 purpose financial reports to understand the climate-related risks and
                 opportunities that could reasonably be expected to affect the entity’s
                 prospects. Specifically, the entity shall:
                                                                                                                PT Bussan Auto Finance




10 (a)           Describe climate-related risks and opportunities that could reasonably be
                                                                                                  182-193
                 expected to affect the entity’s prospects.
10 (b)           Explain, for each climate-related risk the entity has identified, whether
                 the entity considers the risk to be a climate-related physical risk or           182-193
                 climate-related transition risk.
10 (c)           Specify, for each climate-related risk and opportunity the entity has
                 identified, over which time horizons—short, medium or long term— the
                                                                                                  182-193
                 effects of each climate-related risk and opportunity could reasonably be
                 expected to occur.

                                                                                                               391
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                                                                KETERANGAN                                                HALAMAN
                                                                DESCRIPTION                                                 PAGE
                             10 (d)         Explain how the entity defines ‘short term’, ‘medium term’ and ‘long
                                            term’ and how these definitions are linked to the planning horizons used      182-193
                                            by the entity for strategic decision-making.
                             BUSINESS MODEL AND VALUE CHAIN
                             13             An entity shall disclose information that enables users of general
                                            purpose financial reports to understand the current and anticipated
                                            effects of climate-related risks and opportunities on the entity’s business
                                            model and value chain. Specifically, the entity shall disclose:
                             13 (a)         A description of the current and anticipated effects of climate-related
                                                                                                                          182-194
                                            risks and opportunities on the entity’s business model and value chain.
                             13 (b)         A description of where in the entity’s business model and value
                                            chain climate-related risks and opportunities are concentrated (e.g.,         182-194
                                            geographical areas, facilities and types of assets).
                             STRATEGY AND DECISION-MAKING
                             14             An entity shall disclose information that enables users of general
                                            purpose financial reports to understand the effects
                                            of climate-related risks and opportunities on its strategy and decision-
                                            making. Specifically, the entity shall disclose:
                             14 (a) (i)     Information about how the entity has responded to, and plans to
                                            respond to, climate-related risks and opportunities in its strategy
                                            and decision-making, including how the entity plans to achieve any
                                            climate-related targets it has set and any targets it is required to meet
                                            by law or regulation. Specifically, the entity shall disclose information
                                            about current and anticipated changes to the entity’s business model,
                                            including its resource allocation, to address climate-related risks and       182-194
                                            opportunities (for example, these changes could include plans to
                                            manage or decommission carbon-, energy- or waterintensive operations;
                                            resource allocations resulting from demand or supply-chain changes;
                                            resource allocations arising from business development through capital
                                            expenditure or additional expenditure on research and development; and
                                            acquisitions or divestments).
                             14 (a) (ii)    Information about how the entity has responded to, and plans to
                                            respond to, climate-related risks and opportunities in its strategy and
2025 Sustainability Report




                                            decision-making, including how the entity plans to achieve any climate-
                                            related targets it has set and any targets it is required to meet by law
                                            or regulation. Specifically, the entity shall disclose information about      182-194
                                            current and anticipated direct mitigation and adaptation efforts (for
                                            example, through changes in production processes or equipment,
                                            relocation of facilities, workforce adjustments, and changes in product
                                            specifications).
                             14 (a) (iii)   "Information about how the entity has responded to, and plans to
                                            respond to, climate-related risks and opportunities in its strategy and
|




                                            decision-making, including how the entity plans to achieve any climate-
                                            related targets it has set and any targets it is required to meet by law
Laporan Keberlanjutan 2025




                                                                                                                          182-194
                                            or regulation. Specifically, the entity shall disclose information about
                                            current and anticipated indirect mitigation and adaptation efforts (for
                                            example, through working with customers and supply
                                            chains)."
                             14 (a) (iv)    Information about how the entity has responded to, and plans to
                                            respond to, climate-related risks and opportunities in its strategy and
                                            decision-making, including how the entity plans to achieve any climate-
                                            related targets it has set and any targets it is required to meet by law
                                                                                                                          182-194
                                            or regulation. Specifically, the entity shall disclose information about
                                            any climate-related transition plan the entity has, including information
                                            about key assumptions used in developing its transition plan, and
                                            dependencies on which the entity’s transition plan relies.
   392
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                                   KETERANGAN                                              HALAMAN
                                   DESCRIPTION                                               PAGE
14 (a) (v)    Information about how the entity has responded to, and plans to
              respond to, climate-related risks and opportunities in its strategy and
              decision-making, including how the entity plans to achieve any climate-
              related targets it has set and any targets it is required to meet by law
                                                                                           182-194
              or regulation. Specifically, the entity shall disclose information about
              how the entity plans to achieve any climate-related targets, including
              any greenhouse gas emissions targets, described in accordance with
              paragraphs 33 – 36.
14 (b)        Information about how the entity is resourcing, and plans to resource,
                                                                                           182-194
              the activities disclosed in accordance with paragraph 14(a)
14 (c)        Quantitative and qualitative information about the progress of plans
              disclosed in previous reporting periods in accordance with paragraph         182-194
              14(a)
FINANCIAL POSITION, FINANCIAL PERFORMANCE, AND CASH FLOWS
15            An entity shall disclose information that enables users of general
              purpose financial reports to understand:
15 (a)        The effects of climate-related risks and opportunities on the entity’s
              financial position, financial performance and cash flows for the reporting   182-194
              period (current financial effects).
15 (b)        The anticipated effects of climate-related risks and opportunities on the
              entity’s financial position, financial performance and cash flows over
              the short, medium and long term, taking into consideration how climate-      182-194
              related risks and opportunities are included in the entity’s financial
              planning (anticipated financial effects).
16            Specifically, an entity shall disclose quantitative and qualitative
              information about:
16 (a)        How climate-related risks and opportunities have affected its financial
                                                                                             105
              position, financial performance and cash flows for the reporting period;
16 (b)        The climate-related risks and opportunities identified in paragraph 16(a)
              for which there is a significant risk of a material adjustment within the
                                                                                              -
              next annual reporting period to the carrying amounts of assets and
              liabilities reported in the related financial statements;
16 (c) (i)    How the entity expects its financial position to change over the short,
              medium and long term, given its strategy to manage climate-related
              risks and opportunities, taking into consideration its investment and
              disposal plans (for example, plans for capital expenditure, major               -
              acquisitions and divestments, joint ventures, business transformation,
              innovation, new business areas, and asset retirements), including plans
              the entity is not contractually committed to;
16 (c) (ii)   How the entity expects its financial position to change over the short,
              medium and long term, given its strategy to manage climate-related
                                                                                              -
              risks and opportunities, taking into consideration its planned sources of
              funding to implement its strategy; and
16 (d)        How the entity expects its financial performance and cash flows to
                                                                                                      PT Bussan Auto Finance




              change over the short, medium and long term, given its strategy to
              manage climate-related risks and opportunities (for example, increased
                                                                                           182-194
              revenue from products and services aligned with a lowercarbon economy;
              costs arising from physical damage to assets from climate events; and
              expenses associated with climate adaptation or mitigation).
21            If an entity determines that it need not provide quantitative information
              about the current or anticipated financial
              effects of a climate-related risk or opportunity applying the criteria set
              out in paragraph 19 - 20, the entity shall:
21 (a)        Explain why it has not provided quantitative information.                       -
                                                                                                     393
Page 394
                                                                    KETERANGAN                                                HALAMAN
                                                                    DESCRIPTION                                                 PAGE
                             21 (b)            Provide qualitative information about those financial effects, including
                                               identifying line items, totals and subtotals within the related financial
                                                                                                                                 -
                                               statements that are likely to be affected, or have been affected, by that
                                               climate-related risk or opportunity;
                             CLIMATE RESILIENCE
                             22                "An entity shall disclose information that enables users of general
                                               purpose financial reports to understand the resilience
                                               of the entity’s strategy and business model to climate-related changes,
                                               developments and uncertainties, taking into
                                               consideration the entity’s identified climate-related risks and
                                               opportunities. The entity shall use climate-related
                                               scenario analysis to assess its climate resilience using an approach that
                                               is commensurate with the entity’s circumstances (see paragraphs B1 –
                                               B18). In providing quantitative information, the entity may disclose a
                                               single amount or a range. Specifically, the entity shall disclose:"
                             22 (a)            "The entity’s assessment of its climate resilience as at the reporting date,
                                               which shall enable users of general purpose                                    80, 180
                                               financial reports to understand:"
                             22 (a) (i)        The implications, if any, of the entity’s assessment for its strategy and
                                               business model, including how the entity would need to respond to the          80, 180
                                               effects identified in the climate-related scenario analysis.
                             22 (a) (ii)       The significant areas of uncertainty considered in the entity’s
                                                                                                                              80, 180
                                               assessment of its climate resilience.
                             22 (b) (i)        How and when the climate-related scenario analysis was carried out,
                                                                                                                              80, 180
                                               including information about the inputs the entity used, including:
                             22 (b) (i) (1)    Which climate-related scenarios the entity used for the analysis and the
                                                                                                                              80, 180
                                               sources of those scenarios;
                             22 (b) (i) (2)    Whether the analysis included a diverse range of climate-related
                                                                                                                              80, 180
                                               scenarios;
                             22 (b) (i) (3)    Whether the climate-related scenarios used for the analysis are
                                               associated with climate-related transition risks or climate-related            80, 180
                                               physical risks;
                             22 (b) (i) (4)    Whether the entity used, among its scenarios, a climate-related scenario
2025 Sustainability Report




                                                                                                                              80, 180
                                               aligned with the latest international agreement on climate change;
                             22 (b) (i) (5)    Why the entity decided that its chosen climate-related scenarios
                                               are relevant to assessing its resilience to climate-related changes,           80, 180
                                               developments or uncertainties;
                             22 (b) (i) (6)    The time horizons the entity used in the analysis; and                         80, 180
                             22 (b) (i) (7)    What scope of operations the entity used in the analysis (for example,
                                                                                                                              80, 180
                                               the operating locations and business units used in the analysis).
|




                             22 (b) (ii)       How and when the climate-related scenario analysis was carried out,
                                               including the key assumptions the entity made in the analysis, including       80, 180
Laporan Keberlanjutan 2025




                                               assumptions about:
                             22 (b) (ii) (1)   Climate-related policies in the jurisdictions in which the entity operates;    80, 180
                             22 (b) (ii) (2)   Macroeconomic trends;                                                          80, 180
                             22 (b) (ii) (3)   National- or regional-level variables (for example, local weather patterns,
                                               demographics, land use, infrastructure and availability of natural             80, 180
                                               resources);
                             22 (b) (ii) (4)   Energy usage and mix; and                                                      80, 180
                             22 (b) (ii) (5)   Developments in technology                                                     80, 180

   394
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                                        KETERANGAN                                              HALAMAN
                                        DESCRIPTION                                               PAGE
22 (b) (iii)       The reporting period in which the climate-related scenario analysis was
                                                                                                80, 180
                   carried out
RISK MANAGEMENT          | RISK MANAGEMENT
25                 To achieve this objective, an entity shall disclose information about:       180-181
25 (a) (i)         The inputs and parameters the entity uses (for example, information
                   about data sources and the scope of operations covered in the                180-181
                   processes);
25 (a) (ii)        Whether and how the entity uses climate-related scenario analysis to
                                                                                                180-181
                   inform its identification of climate-related risks;
25 (a) (iii)       How the entity assesses the nature, likelihood and magnitude of
                   the effects of those risks (for example, whether the entity considers        180-181
                   qualitative factors, quantitative thresholds or other criteria);
25 (a) (iv)        Whether and how the entity prioritises climate-related risks relative to
                                                                                                180-181
                   other types of risk;
25 (a) (v)         How the entity monitors climate-related risks;                               180-181
25 (a) (vi)        Whether and how the entity has changed the processes it uses compared
                                                                                                180-181
                   with the previous reporting period.
25 (b)             An entity shall disclose information about the processes the entity uses
                   to identify, assess, prioritise and monitor climate-related opportunities,
                   including information about whether and how the entity uses climate-         180-181
                   related scenario analysis to inform its identification of climate-related
                   opportunities.
25 (c)             An entity shall disclose information about the extent to which, and how,
                   the processes for identifying, assessing, prioritising and monitoring
                                                                                                180-181
                   climate-related risks and opportunities are integrated into and inform
                   the entity’s overall risk management process.
METRICS AND TARGETS         | METRICS AND TARGETS
CLIMATE-RELATED METRICS
29 (a)             An entity shall disclose information relevant to the cross-industry metric
                   categories of greenhouse gases — the entity shall:
29 (a) (i) (1)     Disclose its absolute gross greenhouse gas emissions generated during
                   the reporting period, expressed as metric tonnes of CO2 equivalent (see      304-314
                   paragraphs B19 – B22), classified as Scope 1 greenhouse emissions;
29 (a) (i) (2)     Disclose its absolute gross greenhouse gas emissions generated during
                   the reporting period, expressed as metric tonnes of CO2 equivalent (see
                                                                                                  309
                   paragraphs B19 – B22), classified as Scope 2 greenhouse gas emissions;
                   and
29 (a) (i) (3)     Disclose its absolute gross greenhouse gas emissions generated during
                   the reporting period, expressed as metric tonnes of CO2 equivalent (see        309
                   paragraphs B19 – B22), classified as Scope 3 greenhouse gas emissions;
29 (a) (ii)        Measure its greenhouse gas emissions in accordance with the
                                                                                                           PT Bussan Auto Finance




                   Greenhouse Gas Protocol: A Corporate Accounting and Reporting
                   Standard (2004) unless required by a jurisdictional authority or an            309
                   exchange on which the entity is listed to use a different method for
                   measuring its greenhouse gas emissions (see paragraphs B23–B25).
29 (a) (iii) (1)   Disclose the approach it uses to measure its greenhouse gas emissions
                   (see paragraphs B26 – B29) including the measurement approach,
                                                                                                  309
                   inputs and assumptions the entity uses to measure its greenhouse gas
                   emissions;



                                                                                                          395
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                                                                    KETERANGAN                                               HALAMAN
                                                                    DESCRIPTION                                                PAGE
                             29 (a) (iii) (2)   Disclose the approach it uses to measure its greenhouse gas emissions
                                                (see paragraphs B26 – B29) including the reason why the entity has
                                                                                                                               309
                                                chosen the measurement approach, inputs and assumptions it uses to
                                                measure its greenhouse gas emissions; and
                             29 (a) (iii) (3)   Disclose the approach it uses to measure its greenhouse gas emissions
                                                (see paragraphs B26 – B29) including any changes the entity made
                                                                                                                               309
                                                to the measurement approach, inputs and assumptions during the
                                                reporting period and the reasons for those changes.
                             29 (a) (iv) (1)    For Scope 1 and Scope 2 greenhouse gas emissions disclosed in
                                                accordance with paragraph 29(a)(i)(1)–(2), disaggregate emissions
                                                between the consolidated accounting group (for example, for an entity          309
                                                applying IFRS Accounting Standards, this group would comprise the
                                                parent and its consolidated subsidiaries); and
                             29 (a) (iv) (2)    For Scope 1 and Scope 2 greenhouse gas emissions disclosed in
                                                accordance with paragraph 29(a)(i)(1)–(2), disaggregate emissions
                                                between other investees excluded from paragraph 29(a)(iv)(1) (for
                                                                                                                               309
                                                example, for an entity applying IFRS Accounting Standards, these
                                                investees would include associates, joint ventures and unconsolidated
                                                subsidiaries).
                             29 (a) (v)         For Scope 2 greenhouse gas emissions disclosed in accordance with
                                                paragraph 29(a)(i)(2), disclose its location-based Scope 2 greenhouse
                                                gas emissions, and provide information about any contractual                   309
                                                instruments that are necessary to inform users’ understanding of the
                                                entity’s Scope 2 greenhouse gas emissions (see paragraphs B30 – B31).
                             29 (a) (vi) (1)    For Scope 3 greenhouse gas emissions disclosed in accordance with
                                                paragraph 29(a)(i)(3), and with reference to paragraphs B32 – B57,
                                                disclose the categories included within the entity’s measure of Scope 3
                                                                                                                             304-314
                                                greenhouse gas emissions, in accordance with the Scope 3 categories
                                                described in the Greenhouse Gas Protocol Corporate Value Chain (Scope
                                                3) Accounting and Reporting Standard (2011).
                             29 (b)             An entity shall disclose information relevant to the cross-industry
                                                metric categories of climate-related transition risks—the amount and
                                                                                                                             105-109
                                                percentage of assets or business activities vulnerable to climate-related
                                                transition risks.
2025 Sustainability Report




                             29 (c)             An entity shall disclose information relevant to the cross-industry metric
                                                categories of climate-related physical risks—the amount and percentage
                                                                                                                             105-109
                                                of assets or business activities vulnerable to climate-related physical
                                                risks.
                             29 (d)             Climate-related opportunities—the amount and percentage of assets or
                                                                                                                             105-109
                                                business activities aligned with climate-related opportunities;
                             29 (e)             An entity shall disclose information relevant to the cross-industry metric
                                                categories of capital deployment—the amount of capital expenditure,
                                                                                                                             105-109
                                                financing or investment deployed towards climate-related risks and
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                                                opportunities
Laporan Keberlanjutan 2025




                             29 (f)             An entity shall disclose information relevant to the cross-industry metric
                                                                                                                             108-109
                                                categories of internal carbon prices — the entity shall disclose:
                             29 (f) (i)         An explanation of whether and how the entity is applying a carbon price
                                                in decision-making (for example, investment decisions, transfer pricing        315
                                                and scenario analysis)
                             29 (f) (ii)        The price for each tonne of greenhouse gas emissions the entity uses to
                                                                                                                               315
                                                assess the costs of its greenhouse gas emissions
                             29 (g)             An entity shall disclose information relevant to the cross-industry metric
                                                categories of remuneration—the entity shall disclose:


   396
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                                   KETERANGAN                                                  HALAMAN
                                   DESCRIPTION                                                   PAGE
29 (g) (i)    A description of whether and how climate-related considerations are
                                                                                               172-173
              factored into executive remuneration (see also paragraph 6(a)(v))
29 (g) (ii)   The percentage of executive management remuneration recognised in
                                                                                               172-173
              the current period that is linked to climate-related considerations.
CLIMATE-RELATED TARGETS
33            An entity shall disclose the quantitative and qualitative climate-related
              targets it has set to monitor progress towards achieving its strategic
              goals, and any targets it is required to meet by law or regulation,
              including any greenhouse gas emissions targets. For each target, the
              entity shall disclose:
33 (a)        The metric used to set the target.                                                 315
33 (b)        The objective of the target (for example, mitigation, adaptation or
                                                                                                 315
              conformance with science-based initiatives).
33 (c)        The part of the entity to which the target applies (for example, whether
              the target applies to the entity in its entirety or only a part of the entity,     315
              such as a specific business unit or specific geographical region).
33 (d)        The period over which the target applies.                                          315
33 (e)        The base period from which progress is measured.                                   315




                                                                                                          PT Bussan Auto Finance




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Names mentioned 79 people and organisations named in the text · linked when the evidence is strong

linked org PT Bussan Auto Finance p.3 ×122
linked person Toshiyuki Kojima · 3 p.36 ×5
linked person Dani Firmansjah · 3 p.42 ×3
linked person Naotaka Takeshita · 3 p.42 ×3
linked person Masami Shiobara · 3 p.42 ×3
linked person Koji Kato · 3 p.44 ×6
linked person A Lung Ng · 3 p.54 ×3
linked person Akira Sugai · 3 p.54 ×2
linked person Sigit Sembodo · 3 p.54 ×6
linked org Yamaha Motor Co., Ltd. p.67 ×13
linked org Sinergi Autoindo p.67 ×6
linked org Yamaha Indonesia p.67 ×4
linked — JA Mitsui Leasing p.68 ×4
linked org Bank DBS Indonesia p.100 ×3
linked org Bank Mizuho Indonesia p.100 ×3
linked person Lynn Ramli* · 2 p.164
possible org Otoritas Jasa Keuangan p.26 ×4
possible org Negara Republik Indonesia p.62
possible org Bursa Efek Indonesia p.66 ×2
possible — Prabowo · 3 p.164
possible — Nurdayadi · 3 p.164
possible — Yudono · 3 p.164
unresolved org PT Bussan Auto Finance. Selain p.3
unresolved org PT Bussan Auto Finance. In p.3
unresolved org PT Bussan Auto p.6
unresolved org PT Bussan Auto Finance Devopment p.7
unresolved org PT Bussan Auto Finance Konsumen Ritel p.9
unresolved org PT Bussan Auto Finance Music p.13
unresolved org PT Bussan Auto Finance Catatan p.15
unresolved org PT Bussan Auto Finance BAF Jadi Salah Satu p.23
unresolved org PT Bussan Auto Finance LindungiHutan p.25
unresolved org Financial Services Authority p.26 ×8
unresolved org PT Bussan Auto Finance FINANCIAL LITERACY p.27
unresolved org PT Bussan Auto Finance BAF Lions Run p.29
unresolved org PT Bussan Auto Finance Program Orang Tua Asuh p.31
unresolved org PT Bussan Auto Finance Compact Network Indonesia p.33
unresolved org PT Bussan Auto Finance Toshiyuki Kojima p.41
unresolved org PT Bussan Auto Finance Taksonomi Keuangan Berkelanjutan Indonesia p.49
unresolved person Vice · President Director p.54 ×6
unresolved org PT BUSSAN AUTO FINANCE TAHUN p.56 ×4
unresolved org PT BUSSAN AUTO FINANCE SUSTAINABILITY p.56 ×2
unresolved org PT Bussan Auto Finance A Lung Ng p.57
unresolved org PT Bussan Auto Finance FINANCING p.61
unresolved person Sugiri Kadarisman · Notaris p.62 ×3
unresolved org Menteri Kehakiman Republik Indonesia p.62
unresolved org Minister of Justice p.62
unresolved org Pengadilan Negeri Jakarta Pusat p.62
unresolved org PT Yamaha p.62
unresolved org PT Pemeringkat Efek Indonesia p.65
unresolved org PT Fitch Ratings Indonesia Peringkat Nasional p.65
unresolved org PT Pembiayaan Getraco Indonesia p.66 ×2
unresolved org PT Danamon Mits Otomotif Finance p.66 ×2
unresolved org PT Danamon p.67
unresolved org PT Danamon Sanggrahan. Sanggrahan. Setelah p.67
unresolved org PT Lenggara Guna p.67 ×3
unresolved org PT Yamaha Motor Kencana p.67
unresolved org PT Mitsui Kencana Indonesia p.67
unresolved org PT Bussan p.67
unresolved org PT Mitsui Auto Finance p.67
unresolved org PT Mitsui Indonesia p.67 ×2
unresolved org PT Sinergi Autoindo Abadi. p.67 ×5
unresolved org PT Yamaha Indonesia Motor Manufacturing p.67 ×3
unresolved org PT Yamaha Indonesia Motor p.68
unresolved org Mediasi Pembiayaan Pembiayaan Indonesia p.69
unresolved org PT Bussan Auto Finance Melaporkan p.71
unresolved org PT Bussan Auto Finance Collection p.73
unresolved org Indonesia Stock Exchange p.91 ×2
unresolved org PT Bussan Auto Finance Pengelolaan Air p.101
unresolved org PT Bussan Auto Finance Jumlah Penyaluran p.103
unresolved org PT Bussan Auto Finance Masyarakat p.139
unresolved org Tata Kelola p.162 ×3
unresolved person Piagam · Komisaris p.162
unresolved org PT Bussan Auto Finance NAMA p.163
unresolved org PT Bussan Auto Finance Secara p.165
unresolved org PT Bussan Auto Finance GCG Guideline No. GP-CP- p.173
unresolved org PT Bussan Auto Finance Toshiyuki p.175
unresolved person Toshiyuki · Presiden Komisaris p.175
unresolved person Naotaka · Komisaris p.175
unresolved person Masami · Komisaris p.175

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