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%u2018Independent Assurance StatementNo. 1100/KSP-VI/2025To the management and stakeholders of PT Pertamina Hulu Energi,We were engaged by PT Pertamina Hulu Energi (PHE) to provide assurance regarding its Sustainability Report 2024 (%u2018the Report%u2019). The assurance engagement was conducted by our assurance team, which possesses extensive relevant professional and technical competencies and experience. The team comprised certified sustainability reporting specialists and certifiedsustainability reporting assurers to ensure a high level of competency in executing the engagement.IndependenceWe carried out all 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 PT Pertamina Hulu Energi during 2024 that could conflict with the independence of the assurance engagement. Assurance Standards, Levels, and CriteriaOur work was carried out in accordance with AA1000 Assurance Standards v3 (AA1000AS v3) issued by AccountAbility and International Standard on Assurance Engagements ISAE 3000 (Revised), %u2018Assurance Engagements other than Audits or Reviews of Historical Financial Information,%u2019 issued by the International Auditing and Assurance Standards Board.By designing our evidence-gathering procedures to obtain a moderate level of assurance 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, PT Pertamina Hulu Energi adherence to the AccountAbility Principles (AP) was evaluated in accordance with the criteria of AA1000AP (2018) on Inclusivity, Materiality, Responsiveness, and Impact. In addition, the Report, within the agreed scope, has been assessed according to the GRI Standards criteria.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.ResponsibilityPT Pertamina Hulu Energi is responsible for the preparation of the report and all information and claims therein, which include establishing sustainability management targets, performance management, data collection, and other performance actions.In performing this engagement, meanwhile, our responsibility to the management of PT Pertamina Hulu Energi is solely for the purpose of verifying the statements it has made in relation to its sustainability performance, specifically as described in the agreed scope, and expressing our opinion on the conclusions 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:Reviews were conducted on the Report, internal policies, documentation, management and information systems, and included interviews with relevant staff in sustainability-related management and reporting. This also involved following data trails to the initial aggregated source and checking data samples in greater depth.Scope of AssuranceWe provided a Type 2 assurance engagement under AA1000AS v3. This involved:1) Assessment of PT Pertamina Hulu Energi adherence to the AA1000AP (2018); and2) Assessment of the accuracy and quality of the specified sustainability performance information contained within the Report, in relation to the agreed scope of GRI Standards:201. Economic Performance302. Energy305. Emissions413. Local CommunitiesConclusionsPT Pertamina Hulu Energi adherence to the AA1000 AP (2018) principles of Inclusivity, Materiality, Responsiveness, and Impact is assessed as folloHULU ENERGILaporan Keberlanjutan %u2022 Sustainability Report 334