The Company conducts a sustainability materiality assessment based on the Double Materiality principle, considering both the organizational context and insights gathered from stakeholder engagement. This assessment evaluates: Inside–out impacts: the Company’s impacts on stakeholders, society, and the environment, and Outside–in expectations: stakeholder expectations and external factors that may influence the Company’s business performance.

The materiality assessment covers issues across the Environmental (E), Social (S), Governance and Economic (G) dimensions. Each topic is prioritized and aligned with the United Nations Sustainable Development Goals (SDGs) to ensure relevance to global sustainability frameworks.

Material topics identiųed as signiųcant to the Company are incorporated into the enterprise risk management process and the Company's strategic and operational planning. In addition, the Company has established a policy to review its material sustainability topics every two years to ensure continued relevance amid changing business conditions, social expectations, and environmental challenges.