ESG APPROACH

Our Approach to Sustainable Management

We identify key issues through stakeholder engagement
and systematically execute our ESG strategy.

Stakeholder-Centered

Management that reflects the views of key stakeholders

Double Materiality Assessment

Considering both environmental/social impact and financial impact

Strategy Execution

ESG strategy driven by identified material issues

Stakeholder

Stakeholder Identification

Following the stakeholder classification criteria outlined in ISO 26000 — including legal, financial, and operational accountability as well as degree of influence —
Samyoung MT classifies stakeholders into three groups: core, strategic, and general stakeholders. Employees, customers,
suppliers, and local communities are defined as our primary stakeholder groups.

Materiality

Materiality Assessment

01

Issue Pool Development

Key issues are identified through media analysis, internal data review, and global ESG standards
(GRI, SASB, etc.)

02

Materiality Assessment

A double materiality assessment is conducted that considers both
environmental/social impact and financial impact

03

Validation

Final material ESG issues are confirmed through
internal review and external expert verification