GRI
| Topic | No | GRI Disclosure | Page |
|---|---|---|---|
| GRI 2: Organization and its reporting practices | 2-1 | Organizational details | POSCO Business Report |
| 2-2 | Entities included in the organization's sustainability reporting | 2025 Overview | |
| 2-3 | Reporting period, frequency and contact point | 2025 Overview | |
| 2-4 | Restatements of information | ESG Factbook | |
| 2-5 | External assurance | Verification Opinion | |
| GRI 2: Activities and workers | 2-6 | Activities, value chain and other business relationships | POSCO Holdings steel business area |
| 2-7 | Employees | ESG Factbook > S(Social) | |
| 2-8 | Workers who are not employees | ESG Factbook > S(Social) | |
| GRI 2: Governance | 2-9 | Governance structure and composition | ESG Management > Board of Directors |
| 2-10 | Nomination and selection of the highest governance body | ESG Management > Board of Directors | |
| 2-11 | Chair of the highest governance body | ESG Management > Board of Directors | |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | ESG Management > Board of Directors ESG Management > Risk Management ESG Management > Double Materiality Assessment |
|
| 2-13 | Delegation of responsibility for managing impacts | ESG Management > Board of Directors ESG Management > Double Materiality Assessment |
|
| 2-14 | Role of the highest governance body in sustainability reporting | ESG Management > Double Materiality Assessment | |
| 2-15 | Conflicts of interest | ESG Management > Board of Directors | |
| 2-16 | Communication of critical concerns | ESG Management > Board of Directors | |
| 2-17 | Collective knowledge of the highest governance body | ESG Management > Board of Directors | |
| 2-18 | Evaluation of the performance of the highest governance body |
ESG Management > Board of Directors Material Topics > Climate Change Material Topics > Safety & Health |
|
| 2-19 | Remuneration policies | ESG Management > Board of Directors | |
| 2-20 | Process to determine remuneration |
ESG Management > Board of Directors POSCO Business Report |
|
| 2-21 | Annual total compensation ratio | - | |
| GRI 2: Strategy, policies and practices | 2-22 | Statement on sustainable development strategy | ESG Management > Risk Management |
| 2-23 | Policy commitments | ESG Management > Risk Management | |
| 2-24 | Embedding policy commitments | ESG Management > Risk Management | |
| 2-25 | Processes to remediate negative impacts |
ESG Management > Risk Management Material Topics > Supply Chain Material Topics > Safety & Health Social > Community |
|
| 2-26 | Mechanisms for seeking advice and raising concerns |
Material Topics > Human Right & Talent Development Governance > Ethics |
|
| 2-27 | Compliance with laws and regulations |
ESG Factbook > E(Environment) Environmental > Environmental Impact |
|
| 2-28 | Membership associations | Key Data | |
| GRI 2: Stakeholder engagement | 2-29 | Approach to stakeholder engagement | ESG Management > Risk Management |
| 2-30 | Collective bargaining agreements |
ESG Factbook > S(Social) Material Topics > Human Right & Talent Development |
|
| Material Topics | |||
| GRI 3: Material topics disclosures | 3-1 | Process to determine material topics | ESG Management > Double Materiality Assessment |
| 3-2 | List of material topics | ESG Management > Double Materiality Assessment | |
| Climate Change | |||
| GRI 3: Material topics disclosures | 3-3 | Management of material topics | Material Topics > Climate Change |
| GRI 302: Energy | 302-1 | Energy consumption within the organization | ESG Factbook > E(Environment) |
| 302-2 | Energy consumption outside of the organization | - | |
| 302-3 | Energy intensity | ESG Factbook > E(Environment) | |
| 302-4 | Reduction of energy consumption | ESG Factbook > E(Environment) | |
| 302-5 | Reductions in energy requirements of products and services | Material Topics > Climate Change | |
| GRI 305: Emissions | 305-1 | Direct (Scope 1) GHG emissions | ESG Factbook > E(Environment) |
| 305-2 | Energy indirect (Scope 2) GHG emissions | ESG Factbook > E(Environment) | |
| 305-3 | Other indirect (Scope 3) GHG emissions | ESG Factbook > E(Environment)) | |
| 305-4 | GHG emissions intensity | ESG Factbook > E(Environment) | |
| 305-5 | Reduction of GHG emissions | ESG Factbook > E(Environment) | |
| 305-6 | Emissions of ozone-depleting substances (ODS) | - | |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | ESG Factbook > E(Environment) | |
| Supply Chain | |||
| GRI 3: Material topics disclosures | 3-3 | Management of material topics | Material Topics > Supply chain |
| GRI 308: Supplier Environmental Assessment | 308-1 | New suppliers that were screened using environmental criteria | Material Topics > Supply chain |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | Material Topics > Supply chain | |
| GRI 408: Child Labor | 408-1 | Operations and suppliers at significant risk for incidents of child labor | Material Topics > Supply chain |
| GRI 409: Forced or Compulsory Labor | 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | Material Topics > Supply chain |
GRI 414: Supplier Social Assessment | 414-1 | New suppliers that were screened using social criteria | |
| Safety & Health | |||
| GRI 3: Material topics disclosures | 3-3 | Management of material topics | Material Topics > Safety & Health |
| GRI 403: Occupational Health and Safety | 403-1 | Occupational health and safety management system | Material Topics > Safety & Health |
| 403-2 | Hazard identification, risk assessment, and incident investigation | Material Topics > Safety & Health | |
| 403-3 | Occupational health services | Material Topics > Safety & Health | |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Material Topics > Safety & Health | |
| 403-5 | Worker training on occupational health and safety | Material Topics > Safety & Health | |
| 403-6 | Promotion of Worker Health | Material Topics > Safety & Health | |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Material Topics > Safety & Health | |
| 403-8 | Workers covered by an occupational health and safety management system |
Material Topics > Safety & Health ESG Factbook > S(Social) |
|
| 403-9 | Work-related injuries |
Material Topics > Safety & Health ESG Factbook > S(Social) |
|
| 403-10 | Work-related ill health |
Material Topics > Safety & Health ESG Factbook > S(Social) |
|
| Human Rights & Human Resources | |||
| GRI 3: Material topics disclosures | 3-3 | Management of material topics | Material Topics > Human Right & Talent Development |
| GRI 401: Employment | 401-1 | New employee hires and employee turnover | ESG Factbook > S(Social) |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees |
Material Topics > Human Right & Talent Development | |
| 401-3 | Parental leave | ESG Factbook > S(Social) | |
| GRI 404: Training and Education | 404-1 | Average hours of training per year per employee | ESG Factbook > S(Social) |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Material Topics > Human Right & Talent Development | |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | ESG Factbook > S(Social) | |
| GRI 405: Diversity and Equal Opportunity | 405-1 | Diversity of governance bodies and employees | ESG Factbook > S(Social) |
| 405-2 | Ratio of basic salary and remuneration of women to men | ESG Factbook > S(Social) | |
| GRI 406: Non-discrimination | 406-1 | Incidents of discrimination and corrective actions taken | Material Topics > Human Right & Talent Development |
| General Topics | |||
| GRI 201: Economic Performance | 201-1 | Direct economic value generated and distributed | ESG Factbook > Sales and production information |
| 201-2 | Financial implications and other risks and opportunities due to climate change | Material Topics > Climate Change | |
| GRI 203: Indirect Economic Impacts | 203-1 | Infrastructure investments and services supported | Social > Community |
| 203-2 | Significant indirect economic impacts | Social > Community | |
| GRI 205: Anti-corruption | 205-1 | Operations assessed for risks related to corruption | Governance > Ethics |
| 205-2 | Communication and training about anti-corruption policies and procedures |
Governance > Ethics ESG Factbook > G(Governance) |
|
| GRI 206: Anti-competitive Behavior | 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | ESG Factbook > G(Governance) |
| GRI 207: Tax | 207-1 | Approach to tax | ESG Management > Risk Management |
| 207-2 | Tax governance, control, and risk management | ESG Management > Risk Management | |
| 207-3 | Stakeholder engagement and management of concerns related to tax | ESG Management > Risk Management | |
| GRI 301: Materials | 301-1 | Materials used by weight or volume | ESG Factbook > Financial and production information |
| GRI 303: Water and Effluents | 303-1 | Interactions with water as a shared resource | Environmental > Environmental Impact |
| 303-2 | Management of water discharge-related impacts | Environmental > Environmental Impact | |
| 303-3 | Water withdrawal | ESG Factbook > E(Environment) | |
| 303-4 | Effluent Discharge | ESG Factbook > E(Environment) | |
| 303-5 | Water consumption | ESG Factbook > E(Environment) | |
| GRI 306: Waste | 306-1 | Waste generation and significant waste-related impacts | Environmental > Environmental Impact |
| 306-2 | Management of significant waste-related impacts | Environmental > Environmental Impact | |
| 306-3 | Waste Generation | ESG Factbook > E(Environment) | |
| 306-4 | Waste Recycling | ESG Factbook > E(Environment) | |
| 306-5 | Waste directed to disposal | ESG Factbook > E(Environment) | |
| GRI 413: Local Communities | 413-1 | Operations with local community engagement, impact assessments, and development programs | Environmental > Biodiversity |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | Environmental > Biodiversity | |