Planet Nusa aims to follow the UN Guiding Principles on Business and Human Rights and the OECD's six-step process for responsible business conduct. This document sets out our current approach to sustainability due diligence.

We apply the process in a risk-based and proportionate manner that reflects our size, operating context and available resources. Due diligence supports informed decisions and continuous improvement but cannot guarantee that all adverse impacts will be identified or prevented.

1. Embed responsible business conduct into organization

Our Policy Commitment to Sustainability and Responsible Business Conduct, approved by top management, guides how we integrate responsible business conduct across Planet Nusa. Relevant policies and management systems are being updated to reflect this commitment where appropriate.

2. Identify and assess adverse impacts

We acknowledge that all businesses may face sustainability-related risks. Planet Nusa carries out an operational impact assessment at least once a year and when material changes make an additional assessment appropriate. Our assessments cover Planet Nusa's headquarters and warehouse. They consider actual and potential adverse impacts across human rights, environmental and economic sustainability areas, including corruption.

• Stakeholder input: Employees, business relationships, affected stakeholders and others may provide feedback or report concerns through Planet Nusa's available contact and complaint channels. Available input may inform our assessments and may lead us to revisit an assessment where appropriate.
• Prioritization: We focus on likely and significant risks, while also recognizing the importance of preventing smaller issues before they escalate.
• Cause vs. contribute: Our analysis concentrates on where we may cause or contribute to impacts, and on severe risks through our business relationships where we may be linked.

3. Cease, prevent or mitigate adverse impacts

For prioritised impacts, we document who may be affected, where the impact may occur, what is already being done and any further action considered appropriate. Where relevant, we also identify responsibility, expected timing, indicators for follow-up and any additional resources needed. Actions may include preventive or mitigating measures informed by good practice, changes to existing procedures. Due diligence supports, but is distinct from, compliance with applicable law.

Where an impact is directly linked to our operations, products or services through a business relationship, we seek to use the influence reasonably available to us to prevent or mitigate the impact.

4. Track implementation and results

We monitor implementation and effectiveness through indicators where these are available and appropriate. The indicators are included in our impact assessments or related action plans. Actions may be adjusted when new information or follow-up indicates that this is needed.

5. Communicate how impacts are addressed

We share relevant information about identified impacts and how they are addressed with employees, affected stakeholders and business relationships where appropriate and reasonably possible. Public communication may take place through Planet Nusa's website or other relevant reporting. Operational impact assessments or relevant information from them may be shared where appropriate, subject to confidentiality, privacy and legal considerations.

6. Enable concerns to be raised and addressed

Through the channels described in Planet Nusa's Speak Up Policy, affected stakeholders may raise concerns. Where appropriate, Planet Nusa may engage with relevant parties and determine follow-up actions. The availability of a channel does not guarantee a particular outcome or prevent anyone from using an available external mechanism or contacting a competent authority.

Methodology review

ESG & Sustainability maintains this methodology. It is reviewed every two years.

• Document Owner: ESG & Sustainability
• Last updated: October 2026
• Next review date: October 2028