The status of rare, threatened or endangered species and high conservation Waste is reduced, recycled, re-used and disposed of in an environmentally Use of Fire for Waste Disposal and for preparing land for replanting is

SUCOFINDO INTERNATIONAL CERTIFICATION SERVICES Sucofindo ICS FRM 14.05 Issue 00 Rev. 1 17of 34 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 31 point 5.1.1 Conclusion : conform 5.1.2 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 31 point 5.1.2 Conclusion : conform 5.1.3 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 32 point 5.1.3 Conclusion : conform

5.2 The status of rare, threatened or endangered species and high conservation

value habitats, if any, that exist in the plantation or that could be affected by plantation or mill management, shall be identified and their conservation taken into account in management plans and operations 5.2.1 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 32 point 5.2.1 Conclusion : conform 5.2.2 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 32 point 5.2.2 Conclusion : conform 5.2.3 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 33 point 5.2.3 Conclusion : conform 5.2.4 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 33 point 5.2.4 Conclusion : conform 5.2.5 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 33 point 5.2.5 Conclusion : conform

5.3 Waste is reduced, recycled, re-used and disposed of in an environmentally

and socially responsible manner SUCOFINDO INTERNATIONAL CERTIFICATION SERVICES Sucofindo ICS FRM 14.05 Issue 00 Rev. 1 18of 34 5.3.1 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 34 point 5.3.1 Conclusion : conform 5.3.2 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 34 point 5.3.2 Conclusion : conform 5.3.3 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 34 point 5.3.3 Conclusion : conform 5.4 Efficiency of energy use and use of renewable energy is maximized 5.4.1 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 34 point 5.4.1 Conclusion : conform

5.5 Use of Fire for Waste Disposal and for preparing land for replanting is

avoided except in specific situation, as identified in the ASEAN guidelines or other regional best practice 5.5.1 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 35 point 5.5.1 Conclusion : conform 5.5.2 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 35 point 5.5.2 Conclusion : conform 5.6 Plans to reduce pollution and emissions, including greenhouse gases, are developed, implemented, and monitored. 5.6.1 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 36 point 5.6.1 Conclusion : conform SUCOFINDO INTERNATIONAL CERTIFICATION SERVICES Sucofindo ICS FRM 14.05 Issue 00 Rev. 1 19of 34 5.6.2 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 36 point 5.6.2 Conclusion : conform 5.6.3 See SGS report 3932 – ID – PT HSL – Paku Juang – GP 7003A page 36 point 5.6.3 Conclusion : conform 6. RESPONSIBLE CONSIDERATION OF EMPLOYEES AND OF INDIVIDUALS AND COMMUNITIES AFFECTED BY GROWERS AND MILLS

6.1 Aspects of estate and mill management that have social impacts are