Planet Nusa seeks to conduct its business responsibly and in accordance with applicable law. This commitment sets out the principles that guide our work. Our approach is informed by the UN Guiding Principles on Business and Human Rights (UNGPs) and the OECD Guidelines for Multinational Enterprises (OECD).

We organize and prioritize this work in a manner that reflects our size, operating context and resources, as well as the nature and severity of the impacts connected with our business. This principle of proportionality guides how the work is carried out. It does not remove our responsibility to identify and address adverse impacts.

Our approach

We recognise that our activities and business relationships may cause, contribute to or be directly linked to adverse impacts on people, the environment or responsible business conduct. We use a risk-based due diligence approach to identify and assess relevant actual and potential impacts and to determine appropriate action. Responsible business conduct is an ongoing process. Our approach develops as our business, knowledge and operating context change.

Operational impact assessments

Planet Nusa carries out operational impact assessments at least once a year and when material changes in our activities or operating context make an additional assessment appropriate. The assessments consider relevant social, environmental and economic sustainability areas. We use the results to set priorities and action plans, assign responsibility and follow progress.

Preventing and addressing impacts

Where Planet Nusa may cause or contribute to an adverse impact, we seek to stop, prevent or mitigate it.

Where an adverse impact is directly linked to our operations, products or services through a business relationship, we will seek to use our influence to prevent or mitigate the impact. Where our influence is limited, we will consider reasonable ways to build influence.

Expectations of employees

Employees are expected to follow applicable law and Planet Nusa's internal policies and codes of conduct. They should consider relevant human rights, environmental and responsible business conduct risks in their work and raise concerns when they become aware of a possible adverse impact.

Expectations of business relationships

We expect our business relationships to comply with applicable law, respect internationally recognised human rights and work towards responsible business conduct consistent with the principles of the UNGPs and OECD Guidelines. Where relevant, we expect them to address corresponding risks in their own business relationships.

Where concerns are identified, we may request information or corrective action, engage in dialogue and follow up on progress. Our response depends on the nature and severity of the impact, Planet Nusa's connection to it and the influence reasonably available to us.

Integration

This commitment is supported by Planet Nusa's due diligence process, operational impact assessments and internal policies. Relevant functions are responsible for agreed actions, while ESG & Sustainability coordinates the overall process within the resources available to the business.

We follow up on agreed actions in a manner proportionate to the issue and the information available. Where appropriate and reasonably possible, we communicate relevant information to affected stakeholders and business relationships.

Raising concerns

Employees, business relationships and their employees, customers and other affected stakeholders may raise concerns about human rights, environmental matters, corruption or other responsible business conduct issues connected with Planet Nusa.

Information about available contact and complaint channels is provided in Planet Nusa's Speak Up Policy. Using Planet Nusa's channels does not prevent anyone from using an available external mechanism or contacting a competent authority.

Policy review

ESG & Sustainability maintains this commitment. It is approved by Planet Nusa's Co-Founders, made publicly available and reviewed every two years.

• Policy owner: ESG & Sustainability
• Approved by: Mille Skat and Kristine Esmer
• Last updated: 1 October 2026
• Next scheduled review: 1 October 2028