SK D&D has performed the materiality assessment in accordance with the global sustainability reporting guidelines of the GRI (Global Reporting Initiative) Standards to identify the impact of its business operations on the environment, society, and economy throughout the entire value chain. We created a topic pool by understanding our impact on the overall value chain based on internal data, international standards, benchmarking, and media analyses, and surveyed our stakeholders. We then comprehensively reviewed the results of standard analyses, benchmarking, media analyses and surveys from the aspects of risk impact and risk likelihood to arrive at five material topics.