Policy on the Whistleblowing System/WBS is implemented as part of the Company's commitment to strengthening the quality of good corporate governance implementation. This policy is designed to make it easier for all parties, both management and employees, to report any form of violation that occurs within the Company's environment.

The main objective of this policy is to create a safe and conducive working environment where every individual is encouraged to play an active role in maintaining the Company's integrity. Through an open, secure, and transparent reporting mechanism, the Company hopes to handle every violation quickly and appropriately, increase accountability, and ensure the sustainability of good corporate governance practices.

Whistleblowing System within the Company is regulated in the Procedure for Reporting Violations Against the Code of Conduct (Whistle Blower) Doc. No.: WG-GEA-PM-07, Rev. No.: 02, dated July 31, 2024. This procedure includes the reporting mechanism, follow-up on reports, and protection for whistleblowers to ensure that every complaint is processed professionally and confidentially

By implementing this policy, the Company is committed to continuously maintaining integrity, strengthening the anti-fraud and anti-bribery culture, and increasing the trust of all stakeholders.

The Company has provided a whistleblowing system channel through the Whistleblowing System platform, which can be accessed via wbs.wikagedung.co.id. The mechanism for submitting reports can be carried out by all Company organs regarding alleged violations safely and responsibly.

Every report received through the WBS channel will be followed up by the GCG Compliance Team. In the process, the Compliance Team may coordinate or collaborate with related organs within the Company. All Company organs are required to provide full support to ensure that the report follow-up process runs effectively and professionally.

In implementing the policy, there are several important matters that must be considered in applying the Whistleblowing System, including:

1. In principle, all Whistleblowers shall clearly disclose their identity.
2. The use of anonymous letters (poison-pen letters) will be treated merely as initial information where follow-up depends on the level of confidence in the truth of the reported issue's substance.
3. No punishment will be imposed on the reporting party if the violation actually occurred, unless the person is also involved in the violation of this Code of Conduct. In this case, the disclosure may be a mitigating factor. If the violation actually occurred and the reporting party was not involved, the reporting party will be given appropriate appreciation.
4. The GCG Compliance Team will adhere to the presumption of innocence.

The Company requires the whistleblowers to include complete identification, but the confidentiality of the whistleblower will be maintained by the Company to ensure the whistleblower feels safe. Protection for whistleblowers is also intended to encourage every Company employee to dare to report any violations that occur. The Company establishes protection for Whistleblowers unless the disclosure:

1. Is required in connection with reports or investigations conducted by the Government;
2. Is necessary and in line with the Company's interests and the objectives of the Good Corporate Governance implementation guidelines;
3. Is required by the Legal Bureau to defend the Company's position in court.

The Company guarantees protection for whistleblowers regarding threats/actions received as a result of reporting violations and will keep confidential and provide appropriate protection to whistleblowers and/or witnesses of violations and criminal acts that occur within the Company. Protection for whistleblowers also applies to managers of the whistleblowing system, parties conducting investigations, and parties providing information related to the complaint.

The management of whistleblowing system within the Company is carried out by the GCG Compliance Team. This team is responsible for ensuring that every complaint is processed objectively, professionally, and in accordance with the principles of good corporate governance. The duties of the GCG Compliance Team include:

1. Preparing reports of alleged violations originating from complaints from employees or business partners.
2. Assessing and selecting reports of alleged violations for further processing.
3. Maintaining the confidentiality of the whistleblower’s identity.
4. Recommending the formation of a Fact-Finding Team to conduct further investigation;
5. Submitting reports to the Board of Ethics on every alleged violation received, to be followed up with recommendations from the Board of Ethics submitted to Top Management, namely the Company's Board of Directors; and
6. Documenting every report of alleged violations received.

As our commitment to the implementation of Good Corporate Governance principles, the Company has developed a structured and transparent whistleblowing system mechanism. This system provides a space for all Company personnel and external stakeholders to submit reports of alleged violations that occur in the work environment. Through this mechanism, the Company ensures that every complaint is handled professionally, confidentially, and objectively to maintain integrity and create a corporate culture based on ethics and accountability.

Throughout 2024, the Company reported that there were no reported cases of violations submitted through the Whistleblowing System mechanism. Therefore, the Company does not present data regarding the number of complaints received, complaints followed up, or the results of their resolution in the reporting period.

Despite the absence of incoming complaints, the Company actively continues to monitor and evaluate the effectiveness of the implementation of the violation reporting policy. This is part of the Company's efforts to ensure the complaint system runs optimally, guarantees protection for whistleblower, and maintains a culture of integrity and compliance throughout the organization.