This report has been prepared in accordance with the GRI(Global Reporting Initiative) Standards, the international sustainability reporting guidelines. The double materiality assessment was conducted with reference to the ESRS(European Sustainability Reporting Standards), and the reporting content took into account the SASB(Sustainability Accounting Standards Board) standards for the iron and steel industry.

The reporting boundary of this report is based on POSCO's domestic worksites(Pohang Works, Gwangyang Works, Pohang Head Office, and Seoul Office). Reflecting the materiality of topics, climate change response and the ESG Factbook include 7 subsidiaries¹⁾ and 4 entities entrusted with operation by POSCO Holdings²⁾. However, the 2023 data in the ESG Factbook was prepared based on 5 entities³⁾.

This report focuses on performance from January 1 to December 31, 2025, with some content including information from the first half of 2026.

Annual(the previous report was published in June 2025)

POSCO commissioned independent assurance from KPMG Samjong Accounting Corp, an independent assurance provider. The assurance was conducted in accordance with ISAE 3000 (International Standard on Assurance Engagements 3000).

This report is provided in both Korean and English; in the event of any discrepancy between the Korean and English versions, the Korean version takes precedence. In addition, if the report is revised due to a significant change in its content, the relevant details are posted on the board managing the report revision history on the website.
This report contains forward-looking statements reflecting POSCO's current views on future circumstances and ESG performance. Although POSCO believes that the forward-looking statements in the Sustainability Report are based on timely and reasonable information, assumptions, and beliefs, these forward-looking statements are subject to various factors, risks, and uncertainties, and actual results may differ from expectations and plans. Forward-looking statements are valid only as of the time they are made, and POSCO does not assume any obligation to update or revise them.