Pupuk Kaltim is committed to conducting business sustainably by implementing a strong and integrated sustainability governance system from oversight to execution. This commitment is realized through active supervision by the Board of Commissioners, supported by committees below it, namely the Good Corporate Governance, Human Resources, Nomination & Remuneration, and Investment (KGSRI) Committees, which play an active role in ensuring that policies, targets, and sustainability performance, including climate-related issues, are carried out consistently, transparently, and in accordance with standards.

The Board of Directors plays a central role in the company's sustainability governance structure. The Board provides strategic direction and oversees the ESG Governance Team in implementing sustainability initiatives. This role is formalized through specific Key Performance Indicators (KPIs), ratified through the General Meeting of Shareholders (GMS), including an emission reduction target of 13,260 tons of CO2e in 2024. The achievement of these sustainability KPIs is a key component in the performance evaluation of the Board of Directors and is directly linked to the compensation system.

At the operational level, the ESG Governance Team becomes the main driver in planning and implementing various sustainability initiatives, including decarbonization, energy efficiency, and strengthening social responsibility. Collaboration between the Board of Commissioners' Committees and the ESG Team ensures that Pupuk Kaltim’s sustainability agenda is implemented consistently, measurably, and with a tangible impact on the environment and stakeholders.

The monitoring and implementation flow of the Company’s sustainability efforts are as follows: