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LampiranAppendixPT. Moores Rowland Indonesia Jl. Sisingamangaraja No. 26 %u2013 Jakarta Selatan 12120 - Indonesia Tel: +62 21 720 2605 - Fax: +62 21 720 2606 - www.moores-rowland.com Independent Assurance Statement0424/BD/0029/JKTo the management of PT Pertamina Hulu EnergiWe were engaged by PT Pertamina Hulu Energi (%u2018PHE%u2019)to provide assurance in respect to its SustainabilityReport 2023 (%u2018the Report%u2019). The assurance engagement was carried out by our highly experienced assurance team whose diverse and complementary skills ensure a high level of competence in carrying out their duties.IndependenceWe conducted all our assurance undertakings with independence and autonomy having not been involved in the preparation of any key part of the Report. Nor did we provide any services to PHE during 2023 that could conflict with the independence of the assurance engagement. Assurance StandardsOur work was carried out in accordance with ISAE3000 %u2018Assurance Engagements other than Audits or Reviews of Historical Financial Information%u2019 issued by the International Auditing and Accounting Standards Board. In addition, the work was also planned and carried out to conform to AA1000 Assurance Standards v3, issued by AccountAbility.Level of assurance and criteria usedBy designing our evidence-gathering procedures to obtain a limited level of assurance based on ISAE3000 and a moderate level of assurance engagement as set out in AA1000AS v3, readers of the Report can be confident that all risks or errors have been reduced to a very low level, although not necessarily to zero. Moreover, the Report was also evaluated in accordance with the criteria of AA1000 AccountAbility Principles (2018) of Inclusivity, Materiality, Responsiveness and Impact.Scope of Assurance We provided a Type 2 assurance engagement under AA1000AS v3. This involved:1) Assessment of PHE%u2019s adherence to the AA1000 AccountAbility Principles (2018); and 2) Assessment of the accuracy and quality of the specified sustainability performance information contained within the Report, in relation to the agreed scope, which consisted of:%u2022 Economic performance;%u2022 Energy and emission; and%u2022 Local community development.ResponsibilityPHE is responsible for the preparation of the Reportand all information and claims therein, which includeestablished sustainability management targets, performance management, data collection, etc. In performing this engagement, our responsibility to the management of PHE was solely for the purpose of verifying the statements it made in relation to its sustainability performance, specifically as described in the agreed scope, and expressing our opinion on theconclusions reached.MethodologyIn order to assess the veracity of certain assertions and specified data sets included within the Report, as well as the systems and processes used to manage and report them, the following methods were employed during the engagement process:%u2022 Review of the Report, internal policies, documentation, management and information systems;%u2022 Interview relevant staff involved in sustainabilityrelated management and reporting; and%u2022 Follow data trails to the initial aggregated source,so as to check data samples to a greater depth.LimitationsOur scope of work was limited to a review of the accuracy and reliability of specified data and interviews with data providers, persons in charge of data collection and processing, as well as persons in charge of sustainability performance-related information.11238 Laporan Keberlanjutan %u2022 PT Pertamina Hulu Energi