Materiality Assessment

The Company identifies material sustainability topics through an assessment process covering actual impacts and potential future impacts on economic, social, and environmental dimensions, including human rights, analyzed through global trend analysis aligned with stakeholder expectations, the Company's risk management framework, vision, mission, and objectives, including:

• SWOT Analysis
• Corporate Risk Profile
• Eco-Industrial Park Index
• United Nations Sustainable Development Goals (UN SDGs)
• Customer satisfaction surveys, community surveys, and employee engagement surveys

The Company conducts the materiality identification and assessment process systematically as follows:

1. Define topics based on Global Reporting Initiative (GRI) Standards and Sustainability Accounting Standards Board (SASB) standards expected to have the most significant impact on business operations
2. Subject identified topics to a significance assessment and prioritization process
3. Consolidate and summarize results into a set of material topics reflecting the organization's sustainability approach
4. Present to the Sustainability Committee Chairperson for review and endorsement

Following material topic identification, the Sustainability Working Team, comprising representatives from various departments within the Company, collaboratively prioritizes topics in accordance with GRI Standards criteria, considering the evolving business context of each topic. Topics are analyzed and identified across 2 dimensions relevant to the Company and its stakeholders:

• Topics that have or may cause economic, social, and environmental impacts on the Company
• Topics that impact or are of interest to stakeholders

Topics expected to impact business operations are scored on a 5-level scale from very low to very high, reflecting their impact on the Company across 3 materiality considerations:

• Scale of impact significance
• Scope of impact
• Likelihood of impact occurrence

Material topics reported in the sustainability report are defined within the GRI framework, considering the Company's risk assessment criteria alongside stakeholder expectation levels. The Sustainability Working Team prioritizes these topics and presents them to the Sustainability Committee for review and endorsement. Based on the assessment scores and topic review, 18 material sustainability topics of high to very high significance were identified in 2025, all of which require disclosure in the Sustainability Report.

The highest-priority material topics are selected based on scores from the Sustainability Working Team, comprising representatives from all departments within the Company, and presented to the Sustainability Committee for review, validation, and approval of topics material to the organization's sustainability operations. All 18 material topics remain relevant and comprehensive, reflecting significant performance results across environmental, social, governance, and economic dimensions.

The Company places importance on material topics affecting organizational sustainability and publishes its Sustainability Report through public channels, including the Company's website, to ensure all stakeholders are informed of the Company's sustainability performance. The Sustainability Report includes feedback and suggestion channels through a report questionnaire, enabling the Company to use the information received to improve sustainability operations and develop content and disclosures for the following year's Sustainability Report.