The Company has assessed the material sustainability issues by comparing the impacts according to the Double Materiality principle, considering both the organizational context and the impact or expectations of stakeholders on various issues. This assessment encompasses both the Company’s impact/expectations on stakeholders (Inside-out) and stakeholders’ impact/expectations on the Company (Outside-in). It covers environmental (E), social (S), corporate governance, and economic (G) dimensions.

The Company prioritizes these issues and aligns them with the United Nations Sustainable Development Goals (SDGs). Key issues for the Company are incorporated into its risk management processes and operational plans. Additionally, the Company conducts an annual review of key sustainability issues to ensure relevance and effectiveness.