POSCO Holdings Publishes Sustainability Management Report... "Establishes ESG Disclosure Framework"

Reflecting Investor and ESG Rating Agency Requirements
Introducing an Integrated Double Materiality Assessment Process

POSCO Holdings (005490) announced on June 26 that it has established a group-wide integrated ESG disclosure framework and published the '2025 Sustainability Management Report' applying this system.

Cover of the '2025 POSCO Holdings Sustainability Report'. POSCO Holdings

To proactively respond to the mandatory ESG disclosure requirements, POSCO Holdings standardized the disclosure data of its consolidated subsidiaries, including POSCO, POSCO International, POSCO E&C, POSCO Future M, POSCO DX, POSCO Steelion, and POSCO M-Tech.

The core ESG issues identified by each company through a consistent 'double materiality assessment' were integrated from a group perspective and included in this report. The double materiality assessment is a methodology that simultaneously considers the impact of corporate activities on the environment and society, as well as the impact of external sustainability factors on the company's financial condition.

This year, for the first time, POSCO Holdings standardized the ESG disclosure items and data aggregation methods within the group to align with the core requirements of major investors and ESG rating agencies. Through this, the company has enhanced the consistency and integrity of group ESG information and improved the convenience of data comparison and analysis among its subsidiaries.

The report is structured by categorizing issues into core and general issues based on their level of importance. For each core issue, POSCO Holdings and its seven subsidiaries systematically introduced governance, strategy, risk management, indicators, and targets in the report.

Additionally, POSCO Holdings has newly established the 'ESG Ambassador' system, composed of professionals in fields such as carbon neutrality, safety, and finance. These ambassadors participate in the entire process from report planning to data calculation and verification, playing a role in strengthening the connection between disclosed information and the actual work handled by responsible staff.

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