Identification Process of Material Topics

The Company refers to GRI Topic-Specific Standards, SASB Standards, and SDGs for the selection of material topics. The identification is conducted by the Company's representatives, department heads, and external experts, giving scores to the topics based on the Company's actual or potential negative and positive impacts of the topics on economy, environment, and society (people and human rights). In a change from 2021, "Compliance with social and economic laws and regulations" and "Compliance with regulations on environmental protection" have been combined as "Compliance with Laws and Regulations" according to the GRI revision. "Waste Management", "Supplier Environmental Assessment", "Supplier Social Assessment", "Energy", "Greenhouse Gas Emissions", and "Air Quality" have also been added to the Company's 2022 material topics in line with SASB standards. The identification process can be concretely divided into four stages.

The 13 material topics identified by the Company are "Economic Performance", "Occupational Safety and Health", "Compliance with Laws and Regulations", "Employee-Employer Relations", "Customer Health and Safety", "Waste Management", "Supplier Environmental Assessment", "Training and Education", "Supplier Social Assessment", "Material Management", "Energy", "Greenhouse Gas Emissions", and "Air Quality".

Identification of Material Topics