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Materiality Assessment

Identifying and prioritizing sustainability material topics is essential to the Group resource allocation. In 2025, the Group performed a comprehensive review on sustainability material topics (after the desktop review in previous year). The topic selection process followed GRI 3 standard (2021), with an integration of the Group’s own enterprise risk management. The process details are the following:

Sustainability Material Topics

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2

3

Commitment to Climate Change*

Eco-Efficiency Operation and Circularity*

Ensuring Safety for All*

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6

Innovation for Sustainable Growth*

Note: * Topics are disclosed in the Group’s Sustainability Report

  1. Critical topics are disclosed in the Group’s Sustainability Report
  2. Content regarding Innovation for Sustainable Growth is integrated within the critical topics
  3. Details for non-critical topics can be accessed via the provided links

Sustainable Value

Be the expert and reliable partner to all stakeholders and in good faith implement environmental regulations throughout the group.

In response to the Vision 2025, core values, and material assessment result, The Group has developed the sustainable strategy. Our strategy is designed in response to the 3 tiers—critical, focus, and foundational topics—that guide capital allocation toward the high impact of value creation while maintaining a strong foundation for sustainable development.

Stakeholder Relationship Management

The Group recognizes that effective stakeholder engagement is fundamental to sustainable growth and long-term success. The Group thus is committed to engaging stakeholders in a respectful and timely manner, acknowledging their concerns, expectations, and insights, and integrating these into all our operations.

To formalize this commitment, the Stakeholder Engagement Policy guides the identification, understanding, and management of stakeholder interests, concerns, and potential impacts. The Group utilizes the Stakeholder Management Guideline, including four main steps:

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Stakeholder Identification

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Stakeholder Prioritization

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Stakeholder Engagement & Respond

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Complaints Mechanism for Stakeholders

As a result, the Group has classified stakeholders into (1) High Participation, (2) Context Setter, (3) Necessary, and (4) Data provider; and developed an engagement strategy for each stakeholder in terms of expectation, response, and channel. The details of stakeholder engagement results are disclosed on Sustainability Report for the year 2025 on the “Stakeholder Relation Management” section.

The insights and expectations gathered through this comprehensive stakeholder engagement process serve a vital strategic purpose. They form the primary data inputs for our materiality assessment, ensuring that the Group sustainable development focus is directly aligned with the issues that create the most impact for business and stakeholders.