Our Process for Determining Material Topics

Pupuk Kaltim conducts a periodic assessment to identify material sustainability topics relevant to its business operations, encompassing the Environmental, Social, and Governance (ESG) dimensions. This robust process adopts the double materiality approach, which comprehensively evaluates:

Our materiality assessment is rigorously aligned with internationally recognized sustainability reporting standards, including the Global Reporting Initiative (GRI) Standards 2021 and the AA1000 Accountability Principles (AA1000AP, 2018).

Our Materiality Assessment Methodology

As a company deeply committed to sustainable principles, Pupuk Kaltim employs a systematic, transparent, and globally-aligned materiality assessment process. This ensures our sustainability strategy is directly informed by stakeholder priorities and effectively identifies long-term business risks and opportunities.

The process is structured in four key phases:

Outcome and Integration

The latest review identified 26 material topics, all of which are relevant and aligned with GRI Topic Standards. These topics are mapped on a materiality matrix, integrated into our Enterprise Risk Management (ERM) process, and fully adopt the double materiality principle.

Through this diligent approach, Pupuk Kaltim ensures that every material issue is comprehensively identified, data-driven, and reflects the perspectives of our diverse stakeholders. This process forms a critical foundation for shaping our sustainability strategy, managing risk, and achieving our long-term ESG targets. We are proud to note that every stage of this assessment process has been verified by an independent external party.

Pupuk Kaltim is committed to continuously refining our materiality assessment methodology to effectively capture evolving topics that significantly impact both our corporate performance and long-term sustainability.