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 Nomor Surat                        L801/EPM/CSEC/IV/2026

 Nama Perusahaan                    Enseval Putera Megatrading Tbk

 Kode Emiten                        EPMT

 Lampiran                           3

 Perihal                            Penyampaian Laporan Tahunan & Keberlanjutan dan ESG


Perseroan Menyampaikan Laporan Tahunan & Keberlanjutan dan ESG tahun 2026 dengan periode tahun buku dari
01 Januari 2025 sampai dengan 31 Desember 2025 dalam bahasa Indonesia dan Inggris
Apakah Perseroan akan/telah melakukan panggilan Rapat Umum Pemegang Saham Tahunan? (Ya)

Perseroan melakukan panggilan Rapat Umum Pemegang Saham Tahunan pada tanggal 28 April 2026

Informasi sebagaimana dimaksud di atas telah dimuat pada Situs Web Perseroan di alamat link
https://www.enseval.com/investor-rapat-umum-pemegang-saham?category=2 pada tanggal 28 April 2026
Apakah Perseroan tercatat di Bursa lain? (Tidak)



A. Kinerja Lingkungan (Environmental Performance)

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

 Laporan Emisi GRK Konsolidasi?                                                      Ya

 Batasan Organisasi                                                        Operasional/Finansial


 Adakah anak perusahaan yang tidak diikutsertakan dalam
                                                                                     Ya
 laporan ini?

  Mohon Jelaskan:

  Entitas yang belum diukur akan diikutsertakan secara bertahap ke Laporan Keberlanjutan berikutnya, setelah
  memiliki konsistensi data tiga tahun berturut-turut.


                            Name                                           Total Emisi (tCO2e)


Kategori 1: Emisi GRK langsung dan pembuangan


  Emisi langsung dari pembakaran stasioner                                          0

  Emisi langsung dari pembakaran bergerak                                         4.753

  Emisi langsung dari proses pengolahan                                             0

  Emisi fugitive langsung                                                           0

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

  Total Emisi Langsung (Scope 1)                                                  4.753
Page 2
Kategori 2: Emisi GRK tidak langsung dari energi yang diimpor/dibeli



 Emisi tidak langsung dari konsumsi Listrik yang
                                                                         16.040
 diimpor/dibeli


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


 Total Emisi Tidak Langsung (Scope 2)                                    16.040


Kategori 3: Emisi GRK tidak langsung dari transportasi


 Transportasi dan distribusi hulu                                          0

 Perjalanan dinas                                                          0

 Transportasi dari klien dan pengunjung                                    0


 Transportasi dan distribusi hilir                                         0


 Perjalanan Karyawan                                                       0



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


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

 Pembelian Barang dan Jasa                                                 0

 Capital equipment/goods                                                   0


 Limbah yang dihasilkan dalam kegiatan operasional                         0


 Aset Sewaan hulu                                                          0



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


 Investasi                                                                 0

 Penggunaan produk yang dijual                                             0

 Perawatan akhir masa pakai produk yang dijual                             0

 Waralaba hilir                                                            0

 Aset Sewaan Hilir                                                         0


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

 Emisi atau pembuangan tidak langsung lainnya                                          0

 Total Emisi Tidak Langsung (Scope 3)                                                  0

Total Emisi GRK (Scope 1 and 2)                                                      20.793

Total Emisi GRK (Scope 1, 2 and 3)                                                   20.793

Offsets/Credits                                                                        0

Pembelian Renewable Energy Certificate (REC) (kWh)                               992.641



                                           Total emisi dari Scope 1 dan 2 per unit
 E-02   Intensitas Emisi GRK                                                                      0
                                           pendapatan Perusahaan Tercatat
                                           Jumlah total energi yang dikonsumsi secara
                                                                                              17.571.197
                                           langsung (kWh or J)
                                           Jumlah total energi yang dikonsumsi secara
 E-03   Konsumsi Energi listrik                                                                   0
                                           tidak langsung (kWh or J))

                                           Total konsumsi energi (kWh or J)                    17,571


 E-04   Konsumsi Air                       Total konsumsi air (m3)                             184.749


 E-05   Limbah yang dihasilkan             Total limbah yang dihasilkan (ton)                  144,28



 E-06 Komitmen Perusahaan untuk mencapai target Net Zero Emission
 Apakah Perusahaan memiliki komitmen pencapaian target net zero?                Tidak
 Tahun berapa Perusahaan menargetkan pencapaian Net Zero emission yang
                                                                                null
 dipublikasi?
 Mohon berikan deskripsi ringkas penjelasan dan tautan ke dokumentasi yang menjelaskan komitmen
 pencapaian target Net zero emission Perusahaan.

  Perseroan belum memiliki target NZE, namun demikian, Perseroan telah menjalankan berbagai upaya
  pengurangan emisi yang dapat dilihat pada Laporan Keberlanjutan halaman 68.


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



Apakah perusahaan memiliki manajemen yang mengawasi pengendalian iklim?


Tidak

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

Penjelasan:
Page 4
Perseroan belum memiliki target NZE, namun demikian, Perseroan telah menjalankan berbagai upaya
pengurangan emisi yang dapat dilihat pada Laporan Keberlanjutan halaman 68.



B. Kinerja Sosial (Social Performance)

S-01 Kesetaraan Gender


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

 Entry-level             3.017                  66,34 %                   759                  16,69 %

 Mid-level               542                    11,92 %                   78                   1,72 %

 Senior-level            133                    2,92 %                    15                   0,33 %

 Executive-level         3                      0,07 %                    1                    0,02 %

 Total Pegawai           3.695                  81,24 %                   853                  18,76 %


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

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


 18-25             205           86         28            8       0            0           0      0          327

 25-35             1.378         355        174           29      9            4           0      0          1.949

 35-45             1.014         219        229           21      52           7           1      0          1.543

 45-55             417           97         111           20      70           4           2      1          722

 >55               3             2          0             0       2            0           0      0          7


S-03 Tingkat Pergantian Pegawai

                                         Jumlah Pegawai (dalam tahun               Percentage Pegawai (dalam tahun
                                                 pelaporan)                                  pelaporan)
 Jumlah Pegawai
 resign/Pemutusan Hubungan             414 Pegawai                                 9,3 %
 Kerja
 Jumlah Pegawai Baru/pengganti         230 Pegawai                                 5,2 %


S-04 Jumlah Pegawai Sementara

                                         Jumlah Pegawai (dalam tahun               Percentage Pegawai (dalam tahun
                                                 pelaporan)                                  pelaporan)
 Jumlah Pegawai perusahaan
 yang dipegang oleh kontraktor         458 Pegawai                                 10,34 %
 dan/atau konsultan


S-05 Pelatihan dan Pengembangan Pegawai
Page 5
  Rata-rata jam pelatihan per
                                  Jumlah pegawai yang ikut serta       Persentase jumlah pegawai yang
    pegawai dalam tahun
                                    dalam program pelatihan             ikut serta dalam pelatihan (%)
          Pelaporan

12 jam/pegawai                   4.430                                 100 %


S-06 Jumlah Kecelakaan Kerja



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

0,31                                               0%


S-07 Jumlah Kejadian Pelanggaran Hak Asasi Manusia


Jumlah pelanggaran hak asasi manusia dalam tahun
                                                 0
                   Pelaporan



Kebijakan Perusahaan terkait Pekerja

S-08 Perusahaan memiliki kebijakan terkait pelecehan seksual dan/atau
                                                                             Ya
non-diskriminasi?
 Perseroan belum memiliki kebijakan khusus terkait pelecehan seksual maupun diskriminasi. Namun
 demikian, Perseroan memiliki komitmen yang jelas dan tegas terkait pencegahan pelecehan seksual
 dan/atau prinsip non-diskriminasi. Komitment tersebut telah secara resmi diatur dan dijabarkan dalam Buku
 Peraturan Perusahaan, yang berlaku bagi seluruh karyawan, mitra kerja, dan pemangku kepentingan
 terkait. Melalui Buku Peraturan Perusahaan ini, Perseroan berkomitmen untuk:

 Menciptakan lingkungan kerja yang aman, inklusif, dan bebas dari segala bentuk pelecehan, diskriminasi,
 atau pelanggaran HAM.

 Memastikan seluruh karyawan diperlakukan secara adil dan setara tanpa memandang latar belakang
 gender, suku, agama, atau status lainnya

 https://www.enseval.com/sumber-daya-manusia

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

 Perseroan belum memiliki kebijakan khusus terkait Hak Asasi Manusia. Namun demikian, Perseroan
 memiliki komitmen yang jelas dan tegas terkait penghormatan terhadap Hak Asasi Manusia (HAM).

 Komitment tersebut telah secara resmi diatur dan dijabarkan dalam Buku Peraturan Perusahaan dan Etika
 Bisnis Perusahaan, yang berlaku bagi seluruh karyawan, mitra kerja, dan pemangku kepentingan terkait.

 https://www.enseval.com/sumber-daya-manusia
S-10 Perusahaan memiliki kebijakan mengenai pekerja anak dan/atau
                                                                             Ya
pekerja paksa?
 Saat ini, Perseroan belum memiliki kebijakan tersendiri yang secara khusus mengatur mengenai pekerja
 anak dan/atau pekerja paksa. Namun demikian, Perseroan senantiasa berkomitmen untuk mematuhi
 seluruh ketentuan perundang-undangan yang berlaku, termasuk Undang-Undang Ketenagakerjaan No. 13
 Tahun 2003 beserta peraturan turunannya.

 Sepanjang Perseroan menjalankan operasional, tidak pernah terdapat praktik mempekerjakan anak di
 bawah umur atau pekerja paksa. Perseroan juga senantiasa mendukung prinsip-prinsip hak asasi manusia
 dan standar ketenagakerjaan yang etis dalam seluruh aspek operasionalnya.

 https://www.enseval.com/sumber-daya-manusia
Page 6
S-11 Perusahaan memiliki kebijakan perusahaan mengenai kesehatan dan
keselamatan kerja serta lingkungan kerja yang aman dan layak diberikan Ya
kepada seluruh karyawan?
 Perseroan belum memiliki kebijakan khusus mengenai kesehatan dan keselamatan kerja serta lingkungan
 kerja, namun demikian Perseroan selalu berupaya untuk membuat lingkungan kerja yang aman dan layak
 kepada seluruh karyawan yang sesuai dan dijabarkan dalam Etika Bisnis Perseroan.

 https://www.enseval.com/etika-binis

Corporate Social Responsibility (CSR)


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

 Perseroan terus berupaya untuk memberikan manfaat bagi masyarakat di sekitar wilayah operasional.
 Upaya tersebut dilakukan melalui pelaksanaan berbagai program kegiatan sosial yang telah disesuaikan
 dengan kondisi dan kebutuhan masyarakat setempat. Pada tahun 2025, Perseroan telah melaksanakan
 kegiatan Tanggung Jawab Sosial dan Lingkungan dengan nilai sebesar Rp236 juta. Program TJSL yang
 telah dilakukan melalui pemberian beasiswa pelajar bagi 166 anak karyawan yang berprestasi.

 https://www.enseval.com/kegiatan-esg

C. Kinerja Tata Kelola (Governance Performance)


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


 Tipe Manajemen
                           Jumlah               Laki-laki         Perempuan              Pihak Independen
   Perusahaan

Komisaris            0                      3                 2                      2
Direksi              0                      3                 1                      0


 G-02 Total kehadiran direksi dan komisaris ke rapat dewan



                                    Jumlah rapat dewan (di tahun    Rata-rata persentase kehadiran
                                             pelaporan)          direksi/komisaris dalam rapat dewan
Jumlah kehadiran direksi ke rapat
                                       12                          75 %
dewan

Jumlah kehadiran komisaris ke
                                       6                           85 %
rapat dewan




 Kebijakan mengenai manajemen lainnya

G-03 Perusahaan memiliki kebijakan mengenai pemisahan Chairman of
                                                                             Tidak
The Board dan CEO?
 Perseroan mematuhi ketentuan mengenai pemisahan Chairman of the Board dan CEO sesuai dengan
 peraturan perundangan di bidang perseroan terbatas dan pasar modal.

 Perseroan senantiasa memastikan bahwa tata kelola perusahaan (GCG) tetap berjalan dengan prinsip
 prinsip transparansi, akuntabilitas, dan independensi sesuai dengan peraturan perundang-undangan yang
 berlaku serta pedoman tata kelola perusahaan yang baik Perseroan juga telah memiliki Pedoman Kerja
 Dewan Komisaris dan Direksi yang memisahkan fungsi dan peran antara Dewan Komisaris dan Direksi
 Perseroan.

 https://drive.google.com/file/d/1s9wTux_tAc5gBbSLRfM7mSpS2syRmzSj/view
Page 7
 https://drive.google.com/file/d/1T8Wl_yuKa1t6yFTvcWi5WKlKw-Y5PpGi/view

G-04 Perusahaan memiliki kebijakan penilaian dewan direksi dan
                                                                             Ya
komisaris
 Dewan Komisaris mempunyai kebijakan penilaian sendiri untuk menilai kinerja Dewan Komisaris Penilaian
 sendiri atas kinerja Dewan Komisaris dilakukan berdasarkan kerangka Balanced Scorecard, yang
 menerapkan keseimbangan dalam 4 area utama yaitu pengembangan sumber daya manusia,
 perbaikanproses internal, pelanggan, dan keuangan. Kinerja Dewan Komisaris dievaluasi berdasarkan
 ukuran-ukuran evaluasi kinerja yang ditetapkan secara independen oleh Dewan Komisaris, yang meliputi
 Mendorong praktik bisnis yang bertanggung jawab Mendorong pemanfaatan teknologi informasi untuk
 meningkatkan kualitas pelayananPerseroan dan Pencapaian kinerja keuangan yang sehat dan
 berkelanjutan.

 Penilaian sendiri dilakukan 1 satu kali dalam setahun dan disampaikan hasilnya kepada Komite Nominasi
 dan Remunerasi. Hal ini menjadi masukan bagi Komite Nominasi dan Remunerasi dalam menyusun
 program pengembangan kemampuan serta memberikan rekomendasi kepada Dewan Komisaris terkait
 struktur, besaran, dan kebijakan remunerasi untuk diajukan dalam Rapat Umum Pemegang Saham.

 Kebijakan penilaian sendiri self-assessment untuk menilai kinerja Dewan Komisaris, diungkapkan melalui
 Laporan Tahunan Perusahaan Terbuka

 Kebijakan penilaian sendiri untuk Dewan Komisaris telah tercantum pada Laporan Dewan Komisaris pada
 laporan tahunan ini
G-05 Perusahaan memiliki kebijakan pelatihan dewan direksi dan
                                                                             Tidak
komisaris
 Perseroan saat ini belum memiliki kebijakan khusus yang mengatur pelatihan bagi anggota Dewan Direksi
 dan Dewan Komisaris. Namun demikian, Perseroan senantiasa mendorong peningkatan kapasitas seluruh
 organ perusahaan, termasuk para anggota dewan, melalui berbagai program pengembangan kompetensi
 yang disesuaikan dengan kebutuhan perusahaan.

 Perseroan memiliki kebijakan pelaksanaan program pengembangan sumber daya manusia dilaksanakan
 sesuai dengan Program Pengembangan Individu, Perencanaan Durasi Karir Individu, dan program suksesi
 untuk memastikan keberlanjutan organisasi berdasarkan panduan/arahan matriks kompetensi untuk
 kebutuhan profesi, teknikal dan kepemimpinan dari Direksi dan Dewan Komisaris, sejalan dengan kebijakan
 dari Fungsi Korporat Sumber Daya Manusia Perseroan.
G-06 Kriteria khusus yang digunakan untuk pemilihan dewan direksi dan
                                                                             Ya
komisaris
 Komite Nominasi dan Remunerasi bertugas menyusun komposisi dan proses Nominasi anggota Dewan
 Komisaris dan Direksi, serta kebijakan dan kriteria dalam proses nominasi calon anggota Dewan Komisaris
 dan Direksi yang meliputi antara lain prosedur identifikasi kandidat potensial, mentoring dan program
 pengembangan kandidat.

 Hal tersebut terdapat dalam Pedoman Komite Nominasi dan Remunerasi Perseroan.

G-07 Perusahaan memiliki kebijakan mengenai kode etik dan/atau anti-
                                                                             Ya
korupsi?
 Perseroan menegaskan kebijakan anti korupsi dan anti-fraud dalam Etika Bisnis Perseroan, yang terus
 disosialisasikan kepada seluruh karyawan Perseroan melalui modul pembelajaran mandiri yang dapat
 diakses oleh setiap karyawan Perseroan menggunakan platform berbasis web yaitu: planet.enseval.com.

 https://www.enseval.com/etika-binis
G-08 Perusahaan memiliki kebijakan mengenai perlakuan adil terhadap
                                                                             Ya
Pemegang Saham?
 Setiap pemegang saham Perseroan memiliki hak-hak yang sama, yakni:

 1. Pemegang saham berhak menghadiri, menyampaikan pendapat dan memberikan suara dalam
 RUPS berdasarkan prinsip satu suara satu saham.

 2. Pemegang saham berhak menerima informasi tentang Perseroan secara tepat waktu, akurat dan
 secara rutin sesuai dengan ketentuan yang berlaku, sehingga pemegang saham dalam membuat keputusan
 investasi atas Perseroan berdasarkan informasi yang akurat.
Page 8
3. Pemegang saham berhak menerima bagian keuntungan Perseroan yang dialokasikan untuk
pemegang saham dalam bentuk dividen atau bentuk pembagian keuntungan lainnya dalam jumlah yang
proporsional dengan jumlah saham yang dimiliki.

4. Pemegang saham berhak menerima penjelasan dan informasi akurat secara menyeluruh tentang
prosedur pelaksanaan RUPS, termasuk prosedur pengambilan suara, yang mengatur rapat umum
pemegang saham sehingga pemegang saham dapat berpartisipasi dalam proses pengambilan keputusan,
termasuk keputusan yang mempengaruhi keberlangsungan Perseroan serta hak-hak pemegang saham.


Pemegang saham pengendali berkewajiban:

1. Memperhatikan kepentingan pemegang saham minoritas dan para pemangku kepentingan sesuai
dengan ketentuan dan peraturan yang berlaku.

2. Bekerja sama dan memenuhi permintaan dari pihak berwenang terkait pemegang saham untuk
memberikan informasi yang dianggap perlu dalam hal terdapat indikasi pelanggaran peraturan yang
berlaku.

3. Dalam hal pemegang saham pengendali juga merupakan pemegang saham pengendali dari
perusahaan lain, transparansi harus dilaksanakan dengan menyampaikan hubungan antara perusahan
perusahan tersebut.
G-09 Perusahaan memiliki kebijakan mengenai kewajiban
                                                                           Ya
direksi/komisaris untuk mencegah adanya konflik kepentingan?
Perseroan telah menerbitkan pedoman Kode Etiknya, yang mencantumkan kebijakan Perseroan tentang
transaksi dengan benturan kepentingan. Kebijakan tersebut menjadi pedoman untuk memastikan bahwa
transaksi dilaksanakan berdasarkan syarat-syarat komersial yang lazim dan adil, serta tidak memberi
dampak negatif terhadap kepentingan Perseroan dan pemegang saham minoritas.

Tidak terdapat transaksi yang mengandung benturan kepentingan selama tahun 2025, yang dijabarkan
sebagai terjadinya konflik antara kepentingan ekonomis Perseroan dan kepentingan ekonomis pribadi
Anggota Direksi, Anggota Dewan Komisaris, pemegang saham utama atau pihak terafiliasi dari Anggota
Direksi, Anggota Dewan Komisaris atau pemegang saham utama.

https://www.enseval.com/etika-binis
Page 9
D. Lain-lain


 Keselarasan Laporan Keberlanjutan/Tahunan dengan Metrik ESG


                                                                        Halaman di Laporan
   Kinerja      Kode                   Nama Metrik
                                                                       Keberlanjutan/Tahunan
               E-01     Laporan Emisi Gas Rumah Kaca           67

               E-02     Intensitas Emisi Gas Rumah Kaca        67

               E-03     Konsumsi Energi Listrik                67

               E-04     Konsumsi Air                           70
Lingkungan
               E-05     Limbah yang Dihasilkan                 69
                        Komitmen Perusahaan untuk Mencapai
               E-06                                            68
                        Target Net Zero Emission

                        Komitmen Perusahaan untuk
               E-07                                            68
                        mengurangi Emisi Gas Rumah Kaca

               S-01     Kesetaraan Gender                      51-53
                        Pegawai Berdasarkan Gender dan
               S-02                                            51-53
                        Kelompok Umur
               S-03     Tingkat Pergantian Pegawai             53-54

               S-04     Jumlah Pegawai Sementara               51

               S-05     Pelatihan dan Pengembangan Pegawai     56

               S-06     Jumlah Kecelakaan Kerja                59
                        Kejadian Pelanggaran Hak Asasi
               S-07                                            50
                        Manusia
Sosial                  Kebijakan Pelecehan Seksual dan/atau
               S-08                                            50
                        Non-diskriminasi

               S-09     Kebijakan Mengenai Hak Asasi Manusia   50

                        Kebijakan Pekerja Anak dan/atau
               S-10                                            50
                        Pekerja Paksa

                        Kebijakan Mengenai Kesehatan dan
                        Keselamatan Kerja serta Lingkungan
               S-11                                            57
                        Kerja yang Aman dan Layak diberikan
                        Kepada Seluruh Karyawan

               S-12     Pencegahan Konflik Kepentingan         63
Page 10
                                   Keberagaman Manajemen dan
                       G-01                                                 220-221-181
                                   Independensi
                                   Total Kehadiran Direksi dan Komisaris ke
                       G-02                                                 201
                                   Rapat Dewan
                                   Kebijakan Pemisahan Chairman of the
                       G-03                                                 -
                                   Board dan CEO
                                   Kebijakan Penilaian Dewan Direksi dan
                       G-04                                                 188-179-180
                                   Komisaris
                                   Kebijakan Pelatihan Dewan Direksi dan
Tata-kelola            G-05                                                 191
                                   Komisaris

                       G-06        Kriteria Khusus Pemilihan Dewan         178-179

                       G-07        Kode Etik dan/atau Anti-Korupsi         39-211-212-215

                                   Kebijakan Perlakuan Adil terhadap
                       G-08                                                168-169-216
                                   Pemegang Saham

                       G-09        Pencegahan Konflik Kepentingan          38-39




 Standar Internasional yang Diacu dan Verifikasi Pihak Ketiga



   Keselarasan dengan kerangka pelaporan keberlanjutan

    X   Ya             Tidak


             X   GRI

                 TCFD

                 CDP

                 IFRS S1

                 IFRS S2

                 SASB

             X   Others, please specify


        POJK 51/2017; SEOJK No. 16 /SEOJK.04/2021


   Assurance dan validasi pihak ketiga

                 X     Tidak




Demikian untuk diketahui.


Hormat Kami,
Enseval Putera Megatrading Tbk
Page 11
Sugianto

Corporate Secretary




Enseval Putera Megatrading Tbk
Jl Pulo Lentut No.10 Kawasan Industri Pulo Gadung, Jakarta 13920
Telepon : (021) 46822422, Fax : (021) 460 9039, www.enseval.com



Nama Pengirim                     Sugianto

Jabatan                           Corporate Secretary
Tanggal dan Waktu                 28-04-2026 15:34

Lampiran                          1. L801.pdf


                                  2. SR EPMT 2025.pdf


                                  3. AR EPMT 2025.pdf


  Dokumen ini merupakan dokumen resmi Enseval Putera Megatrading Tbk yang tidak memerlukan tanda tangan
karena dihasilkan secara elektronik oleh sistem pelaporan elektronik. Enseval Putera Megatrading Tbk bertanggung
                          jawab penuh atas informasi yang tertera didalam dokumen ini.
Page 12
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 Letter / Announcement No.            L801/EPM/CSEC/IV/2026

 Issuer Name                          Enseval Putera Megatrading Tbk

 Issuer Code                          EPMT

 Attachment                           3

 Subject                              Submission of Annual And Sustainability Report


The Company hereby submit Annual And Sustainability Report Report 2026 for the period of 01 Januari 2025 to 31
Desember 2025 in Indonesia dan Inggris
Will the Company be/has summons for the Annual General Meeting of Shareholders? (Yes)

The Company made invitations to the Annual General Meeting of Shareholders on 28 April 2026

The information referred above has been published on the Company’s website https://www.enseval.com/investor-
rapat-umum-pemegang-saham?category=2 at 28 April 2026
Is the Company listed on another Stock Exchange? (No)



A. Environmental Performance

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

 Consolidated GHG Emission Report?                                                     Yes

 Organizational Boundaries                                                   Operasional/Finansial



 Any subsidiaries that are not included in the report?                                 Yes


  Please Explain:
  Entitas yang belum diukur akan diikutsertakan secara bertahap ke Laporan Keberlanjutan berikutnya, setelah
  memiliki konsistensi data tiga tahun berturut-turut.

                              Name                                          Total emission (tCO2e)


Category 1: Direct GHG emissions and removals


 Direct emissions from stationary combustion                                            0

 Direct emissions from mobile combustion                                               4.753

 Direct emissions from processes                                                        0

 Direct fugitive emissions                                                              0

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

 Total Direct Emissions (Scope 1)                                                      4.753


Category 2: Indirect GHG emissions from imported energy
Page 13
 Indirect emissions from imported/purchased electricity
                                                                            16.040
 consumption


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


 Total Indirect Emissions (Scope 2)                                         16.040


Category 3: Indirect GHG emissions from transportation


 Upstream transport and distribution                                           0

 Business travels                                                              0

 Transportation of clients and visitors                                        0


 Downstream transportation and distribution                                    0


 Employee commuting                                                            0



Category 4: Indirect GHG emissions from products used by Organization



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

 Purchased goods and services                                                  0

 Capital equipment/goods                                                       0


 Waste generated in operations                                                 0


 Upstream leased assets                                                        0



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


 Investments                                                                   0

 Use of sold products                                                          0

 End of life treatment of sold products                                        0

 Downstream franchises                                                         0

 Downstream leased assets                                                      0


 Processing of sold products                                                   0


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

 Total GHG Emissions (Scope 1 and 2)                                                    0

Total GHG Emissions (Scope 1 and 2)                                                   20.793

Total GHG Emissions (Scope 1, 2 and 3)                                                20.793

Offsets/Credits                                                                         0

REC Purchases (kWh)                                                                 992.641



                                            Total scope 1 and 2 emissions produced per
 E-02   GHG Emissions Intensity                                                                    0
                                            revenue of listed compant (tCO2e/Rp)
                                            Total amount of energy directly consumed
                                                                                               17.571.197
                                            (kWh or J)
                                            Total amount of energy indirectly consumed
 E-03   Electricity Consumption                                                                    0
                                            (kWh or J)

                                            Total energy consumption (kWh or J)                 17,571


 E-04   Water Consumption                   Total water consumed (m3)                           184.749


 E-05   Waste Generation                    Total waste generated (ton)                         144,28



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

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

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

  The Company has not yet established a Net Zero Emissions (NZE) target. However, the Company has
  undertaken various emission reduction initiatives, as disclosed in the Sustainability Report on page 68.


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



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




No


Steps that have been taken and emission reductions that have been achieved compared to the previous year
Page 15
The Company has not yet established a Net Zero Emissions (NZE) target. However, the Company has
undertaken various emission reduction initiatives, as disclosed in the Sustainability Report on page 68.

B. Kinerja Sosial (Social Performance)

S-01 Gender Diversity



                                        Men                                                     Women
 Job positions           Number of             Percentage of                                              Percentage of
                                                                         Number of employees
                         employees              employees                                                  employees
 Entry-level     3.017                       66,34 %                     759                          16,69 %

 Mid-level       542                         11,92 %                     78                           1,72 %

 Senior-level    133                         2,92 %                      15                           0,33 %

 Executive-level 3                           0,07 %                      1                            0,02 %

 Total Pegawai   3.695                       81,24 %                     853                          18,76 %


S-02 Employees Level by Gender and Age Group

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


 18-25           205          86         28            8          0            0           0          0         327

 25-35           1.378        355        174           29         9            4           0          0         1.949

 35-45           1.014        219        229           20         52           7           1          0         1.543

 45-55           417          97         111           20         70           4           2          1         722

 >55             3            2          0             0          2            0           0          0         7


S-03 Employees Turnover

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

 Number of employees resigned        414 Employees                                 9,3 %


 Number of newly appointed
                                     230 Employees                                 5,2 %
 Employees


S-04 Temporary Worker

                                             Number of employees                                   Percentage
                                              (in reporting year)                              (in reporting year)
 Total company headcount held
 by contractors and/or               458 Employees                                 10,34 %
 consultants


S-05 Employee Training and Development
Page 16
  Average training hour per
                                  Total employee attending company Percentage of employee attending
          employee
                                          training program          company training program (%)
     (in reporting year)

12 hours/employee                 4.430                                    100 %


S-06 Injury Rate


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

0,31                                             0%


S-07 Incidents Regarding Human Rights Abuse


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



Company Policy Regarding Employees


S-08 Does the company has a policy regarding sexual harassment and/or
                                                                                   Yes
non-discrimination?
 The Company has not yet established a specific policy on sexual harassment or discrimination. However,
 the Company maintains a clear and firm commitment to the prevention of sexual harassment and the
 upholding of non-discrimination principles. This commitment has been formally stipulated and elaborated in
 the Company Regulations, which apply to all employees, business partners, and relevant stakeholders.
 Through these Company Regulations, the Company is committed to:

 Creating a safe, inclusive, and respectful work environment, free from all forms of harassment,
 discrimination, or human rights violations.

 Ensuring that all employees are treated fairly and equally, regardless of gender, ethnicity, religion, or other
 backgrounds.

 https://www.enseval.com/human-resources

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

 The Company has not yet established a specific policy on Human Rights. However, the Company upholds a
 clear and firm commitment to respecting Human Rights.

 This commitment has been formally stipulated and elaborated in the Company Regulations and the
 Company Code of Business Ethics, which apply to all employees, business partners, and relevant
 stakeholders.

 https://www.enseval.com/human-resources
S-10 Does the company have a policy regarding child labor and/or forced
                                                                                   Yes
labor?
 The Company currently does not have a standalone policy specifically governing child labor and/or forced
 labor. However, the Company remains committed to complying with all applicable laws and regulations,
 including Law No. 13 of 2003 on Manpower and its implementing regulations.

 Throughout its operations, the Company has never engaged in the employment of underage workers or
 forced labor.

 The Company also consistently upholds human rights principles and ethical labor standards across all
 aspects of its operations.
Page 17
  https://www.enseval.com/human-resources
S-11 Does the company have a company policy regarding occupational
health and safety as well as a safe working environment for all                 Yes
employees?
  The Company has not yet established a specific policy on occupational health and safety and the work
  environment. However, the Company continuously strives to provide a safe and decent working environment
  for all employees, as outlined in the Company Code of Business Ethics.

  https://www.enseval.com/business-ethics
Corporate Social Responsibility (CSR)


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

  deliver benefits to communities surrounding its operational areas.

  These efforts are implemented through various social programs tailored to local conditions and community
  needs. In 2025, the Company carried out Corporate Social and Environmental Responsibility (CSER)
  activities amounting to IDR 236 million. The CSER programs included the provision of educational
  scholarships to 164 high-achieving children of employees.

  https://www.enseval.com/esg-activity

C. Governance Performance


 G-01 Board Diversity and Independence


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

Commissioners        0                      3                    2                    2
Directors            0                      3                    1                    0


 G-02 Board Meeting Attendance



                              Number of board meetings           Percentage of board meeting
                                 (in reporting year)            attendances (in reporting year)
Director Attendance to
                             12                               75 %
Board Meetings

Comissioner Attendance to
                             6                                85 %
Board Meetings



  Other governmental-related policy


G-03 Does the company has a policy regarding separation of the
                                                                                No
Chairman of the Board and CEO?
  The Company complies with regulations regarding the separation of the Chairman of the Board and the
  CEO in accordance with applicable laws and regulations in the areas of company law and capital markets.

  The Company consistently ensures that good corporate governance (GCG) is implemented in line with the
  principles of transparency, accountability, and independence, in accordance with prevailing laws and
  regulations as well as the Companys corporate governance guidelines. The Company has also established
Page 18
 Board of Commissioners and Board of Directors Charters, which clearly separate the roles and functions of
 the Board of Commissioners and the Board of Directors.

 For more information, please refer to:
 https://drive.google.com/file/d/1s9wTux_tAc5gBbSLRfM7mSpS2syRmzSj/view
 https://drive.google.com/file/d/1T8Wl_yuKa1t6yFTvcWi5WKlKw-Y5PpGi/view

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

 The Board of Commissioners has established a self-assessment policy to evaluate its performance. The
 self-assessment is conducted based on the Balanced Scorecard framework, which applies a balanced
 approach across four key areas: human capital development, internal process improvement, customer, and
 financial aspects. The performance of the Board of Commissioners is evaluated using performance
 indicators independently determined by the Board, which include:

 Promoting responsible business practices, Encouraging the utilization of information technology to enhance
 the Company service quality, Achieving sound and sustainable financial performance

 The self-assessment is conducted once a year, and the results are submitted to the Nomination and
 Remuneration Committee. These results serve as input for the Committee in formulating capability
 development programs and providing recommendations to the Board of Commissioners regarding the
 structure, amount, and remuneration policy to be proposed at the General Meeting of Shareholders.

 The self-assessment policy for evaluating the performance of the Board of Commissioners is disclosed in
 the Annual Report of the Public Company.

 The self-assessment policy for the Board of Commissioners is also presented in the Board of
 Commissioners Report in this Annual Report.
G-05 Does the company has a policy regarding board training and
                                                                               No
development?
 The Company currently does not have a specific policy governing training for members of the Board of
 Directors and the Board of Commissioners. However, the Company continuously encourages capacity
 building across all corporate organs, including board members, through various competency development
 programs tailored to the Company needs.

 The Company has established policies for the implementation of human capital development programs,
 which are carried out in accordance with Individual Development Programs, Individual Career Duration
 Planning, and succession programs to ensure organizational sustainability. These initiatives are guided by a
 competency matrix covering professional, technical, and leadership requirements for the Board of Directors
 and the Board of Commissioners, in line with the policies of the Company Corporate Human Resources
 function.
G-06 Does the company has a criteria regarding board appointment and
                                                                               Yes
re-election?
 The Nomination and Remuneration Committee is responsible for formulating the composition and
 nomination process for members of the Board of Commissioners and the Board of Directors, as well as
 establishing policies and criteria for the nomination of candidates. These include, among others, procedures
 for identifying potential candidates, mentoring, and candidate development programs.

 These provisions are set out in the Company Nomination and Remuneration Committee Charter.

 https://www.enseval.com/nomination-and-remuneration-committee
G-07 Does the company has a policy regarding ethics and/or anti-
                                                                               Yes
corruption?
 The Company affirms its anti-corruption and anti-fraud policies in the Company Code of Business Ethics,
 which are continuously disseminated to all employees through self-learning modules accessible via the
 Company web-based platform: planet.enseval.com.

 https://www.enseval.com/business-ethics
G-08 Does the company has a policy regarding equitable treatment of
                                                                               Yes
shareholders?
 All shareholders of the Company have equal rights, namely:
Page 19
 1. Shareholders have the right to attend, express opinions, and vote at the General Meeting of Shareholders
 (GMS) based on the principle of one share, one vote.

 2. Shareholders have the right to receive information about the Company in a timely, accurate, and regular
 manner in accordance with applicable regulations, enabling them to make investment decisions based on
 reliable information.

 3. Shareholders have the right to receive a portion of the Company profits allocated to shareholders in the
 form of dividends or other profit distributions, in proportion to their share ownership.

 4. Shareholders have the right to receive comprehensive explanations and accurate information regarding
 the procedures for conducting the GMS, including voting procedures, enabling them to participate in
 decision-making processes, including decisions affecting the Company sustainability and shareholders
 rights.

 Controlling shareholders have the following obligations:

 1. To take into account the interests of minority shareholders and other stakeholders in accordance with
 applicable laws and regulations.

 2. To cooperate with and fulfill requests from relevant authorities concerning shareholders to provide any
 information deemed necessary in the event of indications of regulatory violations.

 3. In cases where the controlling shareholder also serves as the controlling shareholder of other companies,
 transparency must be maintained by disclosing the relationships among such companies.
G-09 Does the company have a policy regarding the obligations of
                                                                                 Yes
directors/commissioners to prevent conflicts of interest?
 The Company has issued a Code of Ethics, which includes policies governing transactions involving
 conflicts of interest. These policies serve as guidelines to ensure that transactions are conducted on arms
 length terms and in a fair manner, without adversely affecting the interests of the Company and its minority
 shareholders.

 There were no transactions involving conflicts of interest during 2025, defined as situations where there is a
 conflict between the Company economic interests and the personal economic interests of members of the
 Board of Directors, members of the Board of Commissioners, major shareholders, or affiliated parties of
 such individuals.

 https://www.enseval.com/business-ethics
Page 20
D. Other


 Alignment of Sustainability/Annual Reports with ESG Metrics


                                                                   Pages in the Sustainability/Annual
   Kinerja       Kode                 Metric Name
                                                                                 Report
                E-01     Greenhouse Gas Emission Report           67

                E-02     Greenhouse Gas Emission Intensity        67

                E-03     Electricity Consumption                  67

                E-04     Water Consumption                        70
Environment
                E-05     Waste Generated                          69
                         Company Commitment to Achieving Net
                E-06                                              68
                         Zero Emission Target

                         Company Commitment to Reduce
                E-07                                              68
                         Emission

                S-01     Gender Equality                          51-53

                S-02     Employees by Gender and Age Group        51-53

                S-03     Employee Turnover Rate                   53-54

                S-04     Number of Temporary Officers             51

                S-05     Employee Training and Development        56

                S-06     Number of Work Accidents                 59

                S-07     Human Rights Violation Incidents         50

Social                   Sexual Harassment and/or Non-
                S-08                                              50
                         Discrimination Policy

                S-09     Policy on Human Rights                   50

                S-10     Child Labor and/or Forced Labor Policy   50


                         Occupational Health and Safety Policy
                S-11     and Safe and Secure Work Environment     57
                         are provided to all employees.

                S-12     Corporate Social Responsibility          63
Page 21
                                      Management Diversity and
                        G-01                                                       220-221-181
                                      Independence
                                      Total Attendance of Directors and
                        G-02                                                       201
                                      Commissioners to Board Meetings
                                      Chairman of the Board and CEO
                        G-03                                                       -
                                      Separation Policy
                                      Board of Directors and Commissioners
                        G-04                                                       188-179-180
                                      Assessment Policy
                                      Board of Directors and Commissioners
Governance              G-05                                                       191
                                      Training Policy

                        G-06          Special Criteria for Election of the Board   178-179

                        G-07          Code of Ethics and/or Anti-Corruption        39-211-212-215

                        G-08          Fair Treatment Policy for Shareholders       168-169-216

                        G-09          Conflict of Interest Prevention Policy       38-39




Referenced International Standards and Third Party Verification



  Alignment with sustainability reporting framework

    X   Yes              No


              X       GRI

                      TCFD

                      CDP

                      IFRS S1

                      IFRS S2

                      SASB

              X       Others, please specify


 POJK 51/2017; SEOJK No. 16 /SEOJK.04/2021


  Third-party assurance and/or validation

                  X      No




Thus to be informed accordingly.


Respectfully,
Enseval Putera Megatrading Tbk
Page 22
Sugianto

Corporate Secretary




Enseval Putera Megatrading Tbk
Jl Pulo Lentut No.10 Kawasan Industri Pulo Gadung, Jakarta 13920
Phone : (021) 46822422, Fax : (021) 460 9039, www.enseval.com



Sender Name                         Sugianto

Function                            Corporate Secretary

Date and Time                       28-04-2026 15:34

Attachment                         1. L801.pdf


                                   2. SR EPMT 2025.pdf


                                   3. AR EPMT 2025.pdf


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

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linked org Enseval Putera Megatrading Tbk · Nama Perusahaan p.1 ×18
possible — Sugianto · Corporate Secretary p.11 ×2
unresolved — Emisi langsung dari pembakaran stasioner p.1
unresolved — Emisi fugitive langsung p.1
unresolved — Total Emisi Langsung (Scope 1) p.1
unresolved org Sugianto Corporate p.11 ×2
unresolved — Direct emissions from stationary combustion p.12
unresolved — Direct emissions from mobile combustion p.12
unresolved — Direct emissions from processes p.12
unresolved — Direct fugitive emissions p.12
unresolved — Total Direct Emissions (Scope 1) p.12

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