Sustainability Roadmap

Materiality Topics

SKS places great importance on stakeholder rights and interests. In accordance with the AA1000 SES 2015 Stakeholder Engagement Standard, stakeholders are identified and categorized based on five dimensions—Dependency, Responsibility, Influence, Tension, and Diverse Perspectives—which serve as the basis for defining key stakeholder groups. During the material topics identification process, in addition to collecting feedback through routine communication channels, SKS also referenced international sustainability frameworks and standards, including GRI, SASB, the SDGs, and IFRS Sustainability Disclosure Standards. Through questionnaires covering 21 sustainability topics distributed to seven major stakeholder groups, together with interviews with senior management, SKS gained a clearer understanding of key stakeholder concerns and their impacts on the Company.

The assessment results were jointly reviewed by the Sustainable Development Committee and a supervisory-level meeting. They finally identified 10 material sustainability topics in the three major ESG areas, then reported to the Board of Directors to ensure strategic consistency. For identified topics, and with regard to the GRI standards and the United Nations Sustainable Development Goals (UN SDGs), the Company has established management plans and short, medium, and long-term goals; the Company also implements periodic tracking. In 2025, following a new review of the Company’s operating environment and stakeholder requirements, the Company confirmed that the existing material topics framework remains highly representative. We thus continued to apply and deepen the related implementation plans, to demonstrate our stability and continuity in sustainable governance.