Whistleblowing System

ESTABLISHMENT OF WHISTLEBLOWING SYSTEM GUIDELINES

The Whistleblowing System (WBS) of PT Indah Cup Sukses Makmur Tbk (“the Company”) is a framework designed to manage and investigate reports of violations, non-compliance with the Code of Ethics, legal infractions, standard operating procedures, and corporate governance policies. It protects the Company from financial, operational, environmental, and reputational risks while ensuring continuous organizational integrity.

REPORTING MECHANISMS

Key guidelines for reporting parties:

1. Reports may be submitted anonymously or with identifying information, supported by preliminary evidence or credible indications.
2. Whistleblowers may choose to limit the disclosure of their identity while providing relevant documentation.
3. No adverse actions or penalties will be taken against whistleblowers who report in good faith.
4. The confidentiality of the reporting party is strictly maintained in accordance with corporate governance protocols and applicable laws.

Inquiries and incident reports can be directly transmitted to the Company’s WBS Team at wbs@indahcup.com.

INVESTIGATION & HANDLING

1. The WBS Management Team receives and conducts initial verification of all submissions.
2. A thorough and impartial investigation is executed for all substantiated claims.
3. Upon verification of violations, recommendations are formally submitted to executive management and the Board for immediate corrective and disciplinary action.