GRI

GRI 1: Foundation 2021

Statement of Use	SK D&D has prepared the reported information in accordance with the GRI Standards, for the period from January 1, 2024 to December 1, 2024.
GRI 1 used	GRI 1: Foundation 2021
Applicable GRI sector standards	There are currently no applicable GRI sector standards for SK D&D

GRI2 : General Disclosures 2021

The organization and its reporting practice

2-1
Organizational details
ESG Strategy
2-2
Entities included in the organization’s sustainability reporting
Report Overview and Assurance
2-3
Reporting period, frequency, and contact point
Report Overview and Assurance
2-4
Restatements of information
Due to changes in the scope and criteria for data calculation, some quantitative data have been restated. - Indicators with updated information:
ESG Data
Climate Change Response
Talent Management
Talent Management
2-5
External assurance
Report Overview and Assurance
Report Overview and Assurance

Activities and workers

2-6
Activities, value chain and other business relationships
https://www.skdnd.com/eng/company/intro.do
2-7
Employees
Talent Management
2-8
Workers who are not employees
SK D&D Annual Business Report, Page 455
Talent Management
https://dart.fss.or.kr/dsaf001/main.do?rcpNo=20250314001183

Governance

2-9
Governance structure and composition
Board-Centric Management
Board-Centric Management
2-10
Nomination and selection of the highest governance body
Board-Centric Management
Board-Centric Management
Shareholder-Friendly Management
2-11
Chair of the highest governance body
Board-Centric Management
2-12
Role of the highest governance body in overseeing the management of impacts
ESG Strategy
Risk Management
2-13
Delegation of responsibility for managing impacts
ESG Strategy
Risk Management
2-14
Role of the highest governance body in sustainability reporting
ESG Strategy
Risk Management
Materiality Assessments
2-15
Conflicts of interest
Board-Centric Management
Board-Centric Management
2-16
Communication of critical concerns
ESG Strategy
Board-Centric Management
Board-Centric Management
2-17
Collective knowledge of the highest governance body
Board-Centric Management
Board-Centric Management
2-18
Evaluation of the performance of the highest governance body
Board-Centric Management
Board-Centric Management
Shareholder-Friendly Management
2-19
Remuneration policies
SK D&D Annual Business Report / … / Executive Remuneration, etc.
Board-Centric Management
https://dart.fss.or.kr/dsaf001/main.do?rcpNo=20250314001183
2-20
Process to determine remuneration
Board-Centric Management
Board-Centric Management
Shareholder-Friendly Management
2-21
Annual total compensation ratio
Board-Centric Management

Strategy, policies and practices

2-22
Statement on sustainable development strategy
CEO Message
2-23
Policy commitments
Human Rights Management
Policy and Statement
2-24
Embedding policy commitments
Human Rights Management
Human Rights Management
2-25
Processes to remediate negative impacts
Human Rights Management
2-26
Mechanisms for seeking advice and raising concerns
Ethical Management
Human Rights Management
2-27
Compliance with laws and regulations
Environmental Management and Performance
Compliance
2-28
Membership associations
Awards and Initiatives

Stakeholder Engagement

2-29
Approach to stakeholder engagement
Materiality Assessments
2-30
Collective bargaining agreements
Talent Management

GRI3 : Material Topics 2021

Material Topic & Topic Standards Disclosures

3-1
Process to determine material topics
Materiality Assessments
3-2
List of material topics
Materiality Assessments

Material Topic Standards Disclosures

3-3
Management of material topics
Materiality Assessments

Climate Change - Adaptation and Mitigation

3-3
Management of material topics
Materiality Assessments
201-2
Financial implications and other risks and opportunities due to climate change
Climate Change Response
305-1
Direct (Scope 1) GHG emissions
Climate Change Response
305-2
Energy indirect (Scope 2) GHG emissions
Climate Change Response
305-3
Other indirect (Scope 3) GHG emissions
Climate Change Response
305-4
GHG emissions intensity
Climate Change Response
305-5
Reduction of GHG emissions
Climate Change Response

Climate Change - Energy

3-3
Management of material topics
Materiality Assessments
302-1
Energy consumption within the organization
Climate Change Response
302-3
Energy intensity
Climate Change Response
302-4
Reduction of energy consumption
Climate Change Response
302-5
Reductions in energy requirements of products and services
Climate Change Response
Green Building and Real Estate Development

All Employees, Workers in the Value Chain – Talent Management, Occupational Health and Safety Management, Human Rights Management (Work Environment)

3-3
Management of material topics
Materiality Assessments
401-1
New employee hires and employee turnover
Talent Management
401-2
Benefits provided to full-time employees that are not provided to temporary or part-time employees
Talent Management
401-3
Parental leave
Talent Management
403-1
Occupational health and safety management system
Safety and Health Management
403-2
Hazard identification, risk assessment, and incident investigation
Safety and Health Management
403-3
Occupational health services
Safety and Health Management
403-4
Worker participation, consultation, and communication on occupational health and safety
Safety and Health Management
Safety and Health Management
403-5
Worker training on occupational health and safety
Safety and Health Management
403-6
Promotion of worker health
Talent Management
Safety and Health Management
403-7
Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
Safety and Health Management
Safety and Health Management
Safety and Health Management
403-8
Workers covered by an occupational health and safety management system
Safety and Health Management
403-9
Work-related injuries
Safety and Health Management
404-1
Average hours of training per year per employee
Talent Management
404-2
Programs for upgrading employee skills and transition assistance programs
Talent Management
405-1
Diversity of governance bodies and employees
Talent Management
405-2
Ratio of Basic Salary and Remuneration of Women to Men
Talent Management

Business Conduct - Ethical Management (Corporate Culture, Corruption, and Bribery)

3-3
Management of material topics
Materiality Assessments
205-1
Operations assessed for risks related to corruption
Ethical Management
205-2
Communication and training about anti-corruption policies and procedures)
Ethical Management
205-3
Confirmed incidents of corruption and actions taken
Ethical Management
206-1
Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
SK D&D Annual Report, Page 504
Compliance
https://dart.fss.or.kr/dsaf001/main.do?rcpNo=20250314001183

Metrics Not Included in Material Topics

201-1
Direct economic value generated and distributed
ESG Data
203-1
Infrastructure investments and services supported
Social Contribution
303-3
Water withdrawal
Environmental Management and Performance
303-5
Water consumption
Environmental Management and Performance
304-1
Business sites located in or near protected areas and areas of high biodiversity value
Environmental Management and Performance
304-4
Endangered and Nationally Protected species Inhabiting within the project impact area
Environmental Management and Performance
306-1
Waste generation and significant waste-related impacts
Environmental Management and Performance
306-2
Management of significant waste-related impacts
Environmental Management and Performance
306-3
Waste generated
Environmental Management and Performance
413-1
Operations with local community engagement, impact assessments, and development programs
Social Contribution
414-1
New suppliers that were screened using social criteria
Win-Win Growth
414-2
Negative Social Impacts in the Supply Chain and Actions Taken
Win-Win Growth
418-1
Substantiated complaints concerning breaches of customer privacy and losses of customer data
Information Security

GRI

GRI 1: Foundation 2021

GRI2 : General Disclosures 2021

The organization and its reporting practice

2-1

2-2

2-3

2-4

2-5

Activities and workers

2-6

2-7

2-8

Governance

2-9

2-10

2-11

2-12

2-13

2-14

2-15

2-16

2-17

2-18

2-19

2-20

2-21

Strategy, policies and practices

2-22

2-23

2-24

2-25

2-26

2-27

2-28

Stakeholder Engagement

2-29

2-30

GRI3 : Material Topics 2021

Material Topic & Topic Standards Disclosures

3-1

3-2

Material Topic Standards Disclosures

3-3

Climate Change - Adaptation and Mitigation

3-3

201-2

305-1

305-2

305-3

305-4

305-5

Climate Change - Energy

3-3

302-1

302-3

302-4

302-5

All Employees, Workers in the Value Chain – Talent Management, Occupational Health and Safety Management, Human Rights Management (Work Environment)

3-3

401-1

401-2

401-3

403-1

403-2

403-3

403-4

403-5

403-6

403-7

403-8

403-9

404-1

404-2

405-1

405-2

Business Conduct - Ethical Management (Corporate Culture, Corruption, and Bribery)

3-3

205-1