1.4 Material Issues Analysis

Identification Process for Material Issues

In accordance with the GRI Universal Standards 2021, the Company has identified 8 material issues for PSC’s sustainable development through the following steps.

Since short, medium, and long-term goals, along with evaluation mechanisms, were already established for the eight selected material issues in 2022, no new material issues were identified for this year. Instead, we continued to track the progress of the goals set in 2022 for these issues.

Material Issue Impact Description

Management Guidelines for Material Issues