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Materiality
                                      Assessment    Appendix 1:    Appendix 2:   Appendix 3:
            Climate  Green   Inclusive   and Stakeholder   GRI Content   Assurance   Glossary of
            Action  Innovation  Progress  Engagement  Index  Statement  Terms













                  Certification                              Description

                                       Sedex is a leading ethical trade service provider, seeking to improve
                                       global supply chains. SMETA is an audit methodology assessing
                                       responsible business practice, covering Sedex’s four pillars of
           Sedex Members Ethical Trade   Labour, Health and Safety, Environment, and Business Ethics
           Audit (SMETA)
                                       •  In 2023, our 2 refineries; PRC and AAJ Marunda participated in
                                         the SMETA audits
                                       •  SDS and SDO (M) completed their audits in the first quarter of
                                         2024
                                       Depending on the operational location different entities were
                                       engaged  to  certify  Apical’s  production  facilities  “Halal”  certified.
                                       The scope of certification differs in each plant
                                       Example of certification bodies are The Indonesian Council of Ulama
           Halal Certification         (Majelis Ulama Indonesia) and LPPOM MUI from Indonesia
                                       •  100% of refineries in Indonesia are halal certified

                                       Depending on the operational location – different entities were
                                       engaged to certify Apical’s production facilities as “kosher” certified.
                                       The scope of certification differs in each plant
                                       Examples  of  certification  bodies  are  Rabbi  Mordechai  Abergel,
                                       Orthodox Union, and Singapore Kashruth Services Pte Ltd
           Kosher Certification        •  100% of refineries in Indonesia are kosher certified



             Further information on our participation in these certifications is available on our website.



















 42  SUSTAINABILITY REPORT 2023                                                APICAL GROUP  43
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