To ensure that climate change management and the achievement of climate-related targets are carried out under the accountability of senior management, Pulmuone incorporates climate- and environment-related key performance indicators (KPIs) into the performance evaluations of key executives, including the CEO, COO, and ESH Executive, and links these KPIs to monetary incentives. Through this approach, climate-related objectives are embedded across the organization, strengthening executive accountability and supporting the effective implementation of climate-related targets.

CEO

The compensation of Pulmuone's CEO is linked to a range of ESG and environmental KPIs, with climate- and ESG-related indicators accounting for approximately 2–4% of the overall performance evaluation. Specifically, KPIs include ESG management and the Company's performance in the S&P Global Corporate Sustainability Assessment (CSA), encouraging continuous improvement in ESG practices. The CEO's compensation is also linked to performance in reducing greenhouse gas emissions, water consumption, and waste generation across operations. In addition, KPIs include progress in reducing plastic use through the adoption of environmentally friendly packaging materials and chemically recycled (CR) plastics, as well as sales performance from expanding the sustainable food portfolio.

COO

Pulmuone's Chief Operating Officer (COO) oversees the operations of the Company's major manufacturing subsidiaries, including Pulmuone Foods. The COO's compensation is linked to KPIs related to reductions in greenhouse gas emissions, water consumption, and waste generation across manufacturing operations. Through this performance-based compensation framework, the COO is held accountable for the environmental performance of the Company's key manufacturing sites Through this performance-based compensation framework, the COO is held accountable for the environmental performance of the Company's key manufacturing sites and for advancing initiatives to improve operational efficiency and reduce resource consumption.

ESH Executive

Pulmuone's ESH Executive leads the implementation of climate-related initiatives across the Group, with climate- and environment-related KPIs linked to compensation. Performance in reducing greenhouse gas emissions, water consumption, and waste generation across domestic and global manufacturing sites accounts for 5% of the KPI assessment, while the development of specific greenhouse gas reduction measures and their expanded application across business units accounts for an additional 5%. For the latter, identifying at least five reduction measures and applying them to three or more business units are set as the minimum requirements for achieving a B grade or higher, thereby promoting the effective implementation and broader deployment of greenhouse gas reduction measures across business operations.