Telkom has established a policy governing business ethics within the Telkom Group, as outlined in Company Regulation Number: PD 201.01/r.00/PS150/COP-B0400000/2014, dated May 6, 2014, on Business Ethics within the Telkom Group. This policy aims to enhance adaptability to external environmental changes by upholding the principles of Good Corporate Governance (GCG) and fostering a high-performing, sustainable business that adheres to ethical standards in compliance with applicable laws and regulations.

This policy regulates both employee ethics and business ethics. Employee ethics refers to the value system or norms applied by all employees and leaders in their daily work, covering the following behaviors:

1. Key Employee Behaviors:
   1. Employee capacity and capability
   2. Obligations and prohibitions
   3. Information confidentiality
   4. Infrastructure
   5. Work environment
2. Key Leadership Behaviors:
   1. Leadership conduct
   2. Conduct of the Board of Directors
   3. Conduct of the Chief Executive Officer (CEO) and Chief Financial Officer (CFO)

Business ethics refers to the value system or norms adopted by the Company as a guideline for its management and employees in interacting with their environment. This includes the following areas:

1. Relations with regulators
2. Relations with stakeholders
3. Additional provisions

Telkom conducted a review of the material topics for the 2023 fiscal year to assess their relevance and aligment with stakeholder expectations. This process was facilitated by an independent consultant, using the GRI 2023 standards as the primary reference. [GRI 3-1]

Telkom has established a dedicated working unit responsible for managing Environmental, Social, and Governance (ESG) aspects, known as the Sustainability unit, led by the VP of Sustainability.

According to Company Regulation Number: PR.202.72/r.02/HK.250/COP-A0200000/2024 on the Organization of the Sub-Department of Group Sustainability & Corporate Communication, the Sustainability unit has the following duties and responsibilities:

1. Ensuring the establishment of an appropriate ESG framework, including a joint operating model, while maintaining the accountability of each Working Unit within Telkom Group.
2. Ensuring the determination of ESG goals, targets, and initiatives across all entities, including collaboration with CFU/FU/DFU and subsidiaries.
3. Ensuring the effectiveness of collaboration with relevant Working Units in designing an integrated dashboard for monitoring ESG initiatives.
4. Ensuring the implementation of ESG programs across all CFU/FU/DFU, including subsidiaries.
5. Ensuring the monitoring, evaluation, and reporting processes of ESG sustainability initiatives to the Board of Directors, Board of Commissioners, and other stakeholders.
6. Ensuring the availability of periodic sustainability reports that comply with domestic and international capital market regulations, including sustainability reports required by investors and the capital market community.
7. Ensuring the implementation of ESG programs related to the accountability of the Group Sustainability & Corporate Communication Department.
8. Managing branding and communication, both internally and externally, regarding ESG program implementation.
9. Ensuring the availability of policies, governance mechanisms, and management frameworks to enhance communication and corporate branding related to sustainability implementation.

Additionally, Telkom has established the Sustainability Committee, chaired by the President Director. The Sustainability Committee is responsible for overseeing ESG management activities and mechanisms by integrating all ESG functions to facilitate coordination and collaboration in achieving ESG objectives. This is outlined in Company Regulation Number: PD.704.00/r.00/HK290/DSC-M0200000/2025 on Telkom Group Sustainability Governance.

The Sustainability Committee is responsible for ensuring the effective implementation of ESG management across Telkom Group, ensuring that all ESG management activities and mechanisms are properly executed through the following actions:

1. Supervising, establishing, and providing direction on ESG goals, plans, strategies, roadmaps, policies, initiatives, and performance indicators, including climate change aspects.
2. Ensuring that the Company effectively implements sustainability programs in the ESG sector.
3. Monitoring the mitigation of risks and opportunities related to the Company’s operational activities in terms of ESG.
4. Overseeing ESG performance achievements, including climate change, based on evaluations by third-party assessors, ESG rating agencies, investors, and other stakeholders.
5. Ensuring the publication of Sustainability Reports, including climate change disclosures, in compliance with applicable regulations and in alignment with the needs of shareholders and other stakeholders.