RESTATEMENT OF INFORMATION During the reporting period, Geo Energy made several restatements to the FY2024 data to reflect its operations data more accurately and consistently: • Greenhouse gas emission data for one of its subsidiaries, TRA, was adjusted to reflect the operational reality. Specifically, its Scope 2 emissions in 2024 were reclassified to Scope 1, because it does not procure emissions from the state-owned utility company, Perusahaan Listrik Negara (PLN). Instead, electricity for the mining operations was generated from onsite diesel generators. • Scope 3 emission for 2024 has been restated to align with the 2025 data. Specifically, the source for the emission factors have been changed to Open CEDA by Watershed, allowing for Indonesia-specific emission factors to be used. • For TRA, the total withdrawal from surface water has been recalculated to better reflect its nature and use. The total withdrawal for 2024 now exclude water from the sedimentation ponds, which are primarily designed for the treatment and management of wastewater generated from mining operations, rather than as a source of water withdrawal for operational consumption. • Subsequent to a review and re-computation of workplace health and safety figures, inaccuracies were identified in the calculation of the fatality rate and the rate of recordable work-related injuries, both expressed per million hours worked. The relevant information has been restated accordingly. REPORTING FRAMEWORK This sustainability report has been prepared with reference to the Global Reporting Initiative (GRI) Standard 2021, and GRI 12: Coal sector standards. Further details can be found in the GRI Content Index from pages 58 to 61. As a Mainboard-listed company on the Singapore Exchange (SGX), Geo Energy complies with SGX Listing Rule 711(A) and (B), as well as SGX’s enhanced climaterelated disclosure requirements. Since 2021, we have incorporated climaterelated disclosures into our reporting, initially guided by the Task Force on Climate-related Financial Disclosures (TCFD) recommendations. With the adoption of the International Sustainability Standards Board (ISSB) Standards under the International Financial Reporting Standards (IFRS) Foundation in 2024, our climate-related disclosures are now aligned with ISSB Standards, which build upon and integrate the TCFD framework. This transition reflects the latest global best practices in climaterelated financial reporting. A summary of our Climate-Related Disclosures (CRD) is available on pages 23 to 25. ASSURANCE GRI 2-5 We engaged an independent consultant to periodically review Geo Energy’s policies, internal controls, and risk management practices related to our sustainability reporting process. While external assurance was not obtained for this reporting cycle, we intend to pursue external assurance once it becomes mandatory under future regulatory requirements. FEEDBACK GRI 2-3 We would appreciate any queries, observations, or recommendations to further strengthen our sustainability reporting. Kindly contact us at: investor_ relations@geocoal.com. 10 GEO ENERGY | SUSTAINABILITY REPORT 2025
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