Identification Process of Material Topics

To ensure that the sustainability information disclosed meets the needs of stakeholders, the Company follows GRI 3: Material Topics 2021 to regularly identify and assess the impacts of sustainability issues. When existing impacts evolve or new impacts arise, the Company actively identifies and manages them, prioritizing the most significant impacts for reporting. In this way, the material topics are determined.

Identification Results of Material Topics

Evergreen Steel identified a total of 14 material topics in 2025. Compared to the previous year, “Climate Change Risk and Opportunity Management” was added as a new topic this year, while the scores and rankings of “Economic Performance” and “Energy” remained unchanged. Slight adjustments were made to the remaining topics. Following discussion at the meeting, the Chairman approved a total of 14 material topics for the reporting year, comprising 13 material topics and 1 companydefined topic, as detailed in the table below:

Comprehensive Assessment of Evergreen Steel’s Material Topics