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Investor Presentaiton

Climate Sustainability Sustainability advances in agri-business present another emergent opportunity The Roundtable on Sustainable Palm Oil (RSPO), the world's largest non-profit organisation for ethical palm oil production, issues sustainability certifications when palm oil is produced without causing harm to environment or society Principles and criteria for sustainable palm oil production created by the RSPO ✓ Fair working conditions. ✓ Protection of lands and rights for indigenous groups ✓ No clearing of primary forest ✓ Preservation of wildlife on plantations ✓ Lowering of GHG emissions ✓ Decreased industrial pollution Additional ESG-related benefits include reduced use of pesticides, reduction of workplace accidents and enhanced productivity Indonesian Sustainable Palm Oil (ISPO) certification was introduced in 2011 by the Ministry of Agriculture Regulation No.19/Permentan/OT.140/3/2011, and updated by Ministry of Agriculture Decree No. 11/2015 and Decree No. 38/2020. ISPO certification has been mandatory for all producers other than smallholder farmers since 2014; ISPO certification is set to be mandatory for smallholders by 2025 51% of global RSPO-certified palm oil came from Indonesia, and 42% from Malaysia, in 2020 Global RSPO-certified production area has grown considerably M HA 3.5 3.26 3.05 3.0 2.81 2.51 2.5 2.0 1.5 1.0 0.5 0 2017 2018 2019 2020 Indonesia remains committed to transitioning towards biofuel and away from fossil fuels B20 programme mandated 20% palm oil in fuel, so-called biodiesel, for vehicles and heavy machinery from end-2018 2018 B20 Indonesia's biofuel demand is expected to rise to 190m tonnes by 2050, from 28.9m tonnes in 2020 2020 B30 2022 | B40 2025 B50 0 10 20 30 40 50 Plantations still present social and labour challenges Payment below minimum wage Adopted piece-rate pay remuneration system, in which workers are paid for productivity rather than time Concerns around child labour Particularly in areas with limited access to schooling and childcare facilities Exposure to hazardous chemicals Mainly used as pesticides and herbicides in plantations Food insecurity Pest and saltwater intrusions can limit crop yields; expansion of plantations reduces land available for edible crops Palm oil action and COP26 recommitment to end deforestation Palm oil industry plans to ramp up efforts to help smallholder farmers - which account for 6.7m ha, or 75% of the country's total plantations replace old plants with new crops. This is necessary to maintain or raise yields without increasing land use. Challenges for smallholder farmers include potential loss of income during the replanting process; the required use of certified seeds; and adherence to fertilisation and land-clearing practices without burning. Agri-business opportunity The sustainable development of Indonesian agri-business offers benefits for multiple stakeholders, with 51% of global RSPO-certified palm oil produced in Indonesia in 2020. This indicates better protection for indigenous groups, native flora and fauna biodiversity. Plantations are increasingly aiming to be self- sufficient in terms of energy usage, including the use of oil palm shells in boilers and methane gas projects. The move towards biofuel presents another opportunity for local value addition. Sustainability advancements can raise international perceptions of Indonesia, create opportunities for smallholder farmers and reduce reliance on energy imports. More remains to be done to address social and governance-related challenges. PwC OBG ESG Report O OXFORD BUSINESS GROUP Sources: Human Rights Watch; ISPO; Mongbay; RSPO ; WWF 28
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