The material topics are assessed and prioritized through the corporate management standard, which was developed based on the internationally recognized GRI Standards and AA1000 AccountAbility Principles Standard (AA1000APS). This approach covers evaluating governance, environmental and social aspects for their impacts not only on the Company but also on the broader spectrums of natural, social and human capitals. The relevance and accuracy of these material topics are ensured through an annual review and approval process undertaken by the Sustainability Committee and the ESG Committee.