Materiality Assessment

In accordance with the principle of materiality provided by GRI (Global Reporting Initiative), a global sustainability disclosure guideline, Pulmuone selects material issues based on its annual double materiality assessment. The social and environmental impacts of our business operation are considered from an inside-out perspective (customers, shareholders, academics and experts, local communities, suppliers, and employees) and the financial impacts and risks that external factors may have on our business activities are considered from an outside-in perspective. As a result, three material issues have been selected: Sustainable Foods, Human Rights Management, and Safety and Health in the Workplace. Material Issues have been approved by the Board of Directors.

[Material Issue Selection Process]

[Key Issue]

In order to understand the impact of the materiality assessment on business operations and stakeholders, the company performed a materiality assessment to select issues and used quantitative figures and evaluation indicators to identify and evaluate positive and negative impacts on external stakeholders.

[Impact Valuation]