The Company has established criteria for conducting ESG On-Site Audits of business partners, with a focus on Critical Tier 1 Suppliers that are identified as having a high level of sustainability risk. These suppliers are required to undergo an appropriate assessment process, which may include online interviews, on-site audits at their business premises, and reviews of documents or supporting evidence related to ESG practices.

The audit approach is determined on a case-by-case basis, taking into consideration the circumstances, available timeframe, and the readiness of both the auditors and the audited business partners.

The audit covers key aspects of Governance, Environmental, and Social (ESG) performance. The Company also communicates the audit results to each business partner in a transparent manner.

Where areas for improvement are identified, the Company continuously monitors the progress of corrective actions to ensure that business partners implement the required improvements in accordance with the agreed action plans in an appropriate, efficient, and effective manner. This process supports the development of long-term and sustainable business relationships between the Company and its business partners.

In 2025, the Company conducted ESG On-Site Audits of three business partners, all of whom were Critical Tier 1 Suppliers identified as having a high level of sustainability risk. The audit results showed that all three suppliers met the Company’s established assessment criteria.

The Company classifies audit results into Grades A–C, representing performance levels ranging from very good to satisfactory.

If any business partner receives an assessment score below the Company’s established criteria, or is rated at Grade D–E, this indicates a level of performance that requires urgent improvement. In such cases, the Company requires the business partner to prepare a Corrective Action Plan (CAP) and continuously monitors the progress of the corrective actions.

This process is intended to enhance the business partner’s performance in alignment with the Company’s ESG guidelines and to promote responsible, transparent, and sustainable business collaboration.