POSCO conducted a double materiality assessment to evaluate both the financial impacts and the environmental and social impacts of its business and to identify key material topics. The assessment covered 12 sustainability topics, from which the most material to operations were selected. Compared to the previous year, when climate change, safety and health, and supply chain were identified as material topics, Human Rights & Talent Development was additionally included in the current year, increasing the total to four. For each material topic, we implement systematic actions to mitigate risks and capture opportunities, with detailed performance outcomes and future plans presented throughout this report.