In 2023, the Company conducted a review of its material topics based on the material topics identified in 2022, in reference to the GRI Universal Standards 2021 GRI 3: Material Topics 2021, taking into consideration the Double Materiality and Multi-stakeholder Approach. The purpose of the review was to provide an overview of the Company's impact on stakeholders, society, and the environment (outward impact), as well as on the business itself (inward impact), on both financial aspects and the ability to create business value in the future.  

The Company has conducted a comprehensive review of both negative and positive impacts it has or could have on the economy, environment, and people, including impacts on their human rights. This assessment scanned across the organization’s activities and business relationships, such as those with its suppliers and contractors, throughout the value chain. The significance of those impacts was assessed based on the OECD Due Diligence Guidance for Responsible Business Conduct. This review was conducted by management and experts in each field within the Company, in collaboration with external sustainability consultants. Information from affected stakeholders was utilized, and the severity, scale, and scope of the impact, as well as its likelihood and irremediable character, were taken into account.

The Company has categorized its significant impacts into environmental, social, and governance (ESG) topics. It also considered other sustainability issues arising from operational performance, as well as the effects of various stakeholders and external factors on its business. These issues encompass global and regional changes, sustainability trends and directions, concerns from related industry groups, topics identified in industry standards and sustainability assessment methods, and global-level concerns.