GRI Standards

GRI Content Index

Statement on Reporting	SK ecoplant prepares and reports this report in accordance with the GRI Reporting Standards. (Reporting Period: January 1, 2025 – December 31, 2025)
GRI Standard	GRI 1: Foundation 2021
Applying GRI Industry Standards	No industry standards currently applicable

GRI 2: General Disclosures 2021

Topic	GRI	Metric	Contents
The organization and its reporting practices	2-1	Organization details	About SK ecoplant
	2-2	Entities included in the organization’s sustainability reporting	About This Report
	2-3	Reporting period, frequency and contact point	About This Report
	2-4	Restatements of information	Footnotes in relevant sections
	2-5	External assurance	Third-Party Verification Statement
Activities and workers	2-6	Activities, value chain and other business relationships	Business Overview
	2-7	Employees	Employee Status
	2-8	Workers who are not employees	Employee Status
Governance	2-9	Governance structure and composition	Board Composition, Board Independence
	2-10	Nomination and selection of the highest governance body	Board Composition, Board Independence
	2-11	Chair of the highest governance body	Board Independence, Board Diversity
	2-12	Role of the highest governance body in overseeing the management of impacts	Board Activities, Board Committee Activities
	2-13	Delegation of responsibility for managing impacts	Board Activities, Board Committee Activities
	2-14	Role of the highest governance body in sustainability reporting	Double Materiality Assessment
	2-15	Conflicts of Interest	Board Independence, Board Diversity
	2-16	Communication of critical concerns	Stakeholder Communication
	2-17	Collective knowledge of the highest governance body	Board Expertise
	2-18	Evaluation of the performance of the highest governance body	Board Evaluation
	2-19	Remuneration policies	Director Compensation Policy
	2-20	Process to determine remuneration
	2-21	Annual total compensation ratio
Strategy, policies and practices	2-22	Statement on sustainable development strategy	CEO Message
	2-23	Policy commitments	Policies and Certifications
	2-24	Embedding policy commitments	Environment, Occupational Safety and Health, Quality, Human Rights, Compliance, Ethical Management System
	2-25	Processes to remediate negative impacts	Human Rights Grievance Handling
	2-26	Mechanisms for seeking advice and raising concerns	Promoting Ethics Reporting
	2-27	Compliance with laws and regulations	Compliance Management
	2-28	Membership associations	Memberships
Stakeholder engagement	2-29	Approach to stakeholder engagement	Stakeholder Communication
Stakeholder engagement	2-30	Collective bargaining agreements	Healthy Labor-Management Communication

GRI 3: Material Topics

Topic	GRI	Metric	Contents
Disclosures on material topics	3-1	Process to determine material topics	Double Materiality Assessment
Disclosures on material topics	3-2	List of material topics	Double Materiality Assessment Results

Material Topic 1. Climate Change Response

Topic	GRI	Metric	Contents
Disclosures on material topics	3-3	Management of material topics	Climate Change Response Strategy
Economic Performance	201-2	Implications and other risks and opportunities due to climate change	Climate Change Response Strategy, Climate Change Response Risk Management
Energy	302-1	Energy consumption within the organization	Energy Consumption
	302-2	Energy consumption outside of the organization
	302-3	Energy intensity
	302-4	Reduction of energy consumption	Strategy 1. 2040 Net-Zero Implementation
Emissions	305-1	Direct (Scope 1) GHG emissions	Scope 1 & 2 Emissions
	305-2	Energy indirect (Scope 2) GHG emissions	Scope 1 & 2 Emissions
	305-3	Other indirect (Scope 3) GHG emissions	Scope 3 Emissions
	305-4	GHG emissions intensity	Scope 1 & 2 Emissions
	305-5	Reduction of GHG emissions	Strategy 1. 2040 Net-Zero Implementation
	305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	Hazardous Substance Management

Material Topic 2. Occupational Safety and Health at Worksites

Topic	GRI	Metric	Contents
Disclosures on material topics	3-3	Management of material topics	Occupational Safety and Health Strategy
Occupational Health and Safety	403-1	Occupational health and safety management system	Occupational Safety and Health Governance
	403-2	Hazard identification, risk assessment, and incident investigation	Occupational Safety and Health Risk Management
	403-3	Occupational health services	Support for Workers Vulnerable to Occupational Safety and Health Risks, Supporting Employee Health
	403-4	Worker participation, consultation, and communication on occupational health and safety	Campaign, Grievance Handling
	403-5	Worker training on occupational health and safety	Occupational Safety and Health Training
	403-6	Promotion of worker health	Supporting Employee Health
	403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Occupational Safety and Health Risk Assessment
	403-8	Workers covered by an occupational health and safety management system	Occupational Safety and Health Management Policy
	403-9	Work-related injuries	Occupational Safety and Health Metrics & Targets, Occupational Safety and Health Management Indicators
	403-10	Work-related ill health

Material Topic 3. Sustainable Supply Chain

Topic	GRI	Metric	Contents
Disclosures on material topics	3-3	Management of material topics	Sustainable Supply Chain Strategy
Supplier Environmental Assessment	308-1	New suppliers that were screened using environmental criteria	Strategy 2. Supply Chain ESG Risk Management
Supplier Environmental Assessment	308-2	Negative environmental impacts in the supply chain and actions taken	Biz. Partner ESG Improvement Action Implementation Status
Freedom of Association and Collective Bargaining	407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Strategy 2. Supply Chain ESG Risk Management
Child Labor	408-1	Operations and suppliers at significant risk for incidents of child labor
Forced or Compulsory Labor	409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor
Supplier Social Assessment	414-1	New suppliers that were screened using social criteria
Supplier Social Assessment	414-2	Negative social impacts in the supply chain and actions taken	Biz. Partner ESG Improvement Action Implementation Status

Topic Standards

Topic	GRI	Metric	Contents
Economic Performance	201-2	Direct economic value generated and distributed	Financial Performance, Double Bottom Line
Anti-Corruption	205-1	Operations assessed for risks related to corruption	Internal Audit
	205-2	Communication and training about anti- corruption policies and procedures	Ethics Reporting and Training
	205-3	Confirmed incidents of corruption and actions taken	Status of Ethics and Anti-Corruption Law Violations
Anti-competitive behavior	206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Fair Trade Violation Status
Materials	301-1	Materials used by weight or volume	Raw and Recycled Material Usage
Materials	301-2	Recycled input materials used	Raw and Recycled Material Usage
Water and Effluents	303-1	Interactions with water as a shared resource	Water Resource Management
	303-3	Water withdrawal	Water Intake and Usage
	303-4	Water discharge
	303-5	Water consumption
Biodiversity	304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Biodiversity Conservation
	304-3	Habitats protected or restored
	304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations
Waste	306-1	Waste generation and significant waste- related impacts	Waste Management, Waste Generation and Treatment by Type
	306-2	Management of significant waste-related impacts
	306-3	Waste generated
	306-4	Waste diverted from disposal
	306-5	Waste directed to disposal
Employment	401-1	New employee hires and employee turnover	New Employee Recruitment Status, Turnover and Resignation Status
	401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Support for Work-Life Balance, Employee Welfare Support Status
	401-3	Parental leave	Parental Leave Utilization Status
Training and Education	404-1	Average hours of training per year per employee	Employee Training and Education Performance
	404-2	Programs for upgrading employee skills and transition assistance programs	Support for Work-Life Balance
	404-3	Percentage of employees receiving regular performance and career development reviews	Employee Performance Evaluation Status
Diversity and Equal Opportunity	405-1	Diversity of governance bodies and employees	Board of Directors Composition, Employee Status
Diversity and Equal Opportunity	405-2	Ratio of basic salary and remuneration of women to men	Annual Report (p.427)
Non-Discrimination	406-1	Incidents of discrimination and corrective actions taken	Human Rights Risk Management
Local Communities	413-1	Operations with local community engagement, impact assessments, and development programs	Social Contribution Activities
Local Communities	413-2	Operations with significant actual and potential negative impacts on local communities	Environmental Impact Mitigation Activities
Customer Health and Safety	416-1	Assessment of the health and safety impacts of product and service categories	Quality Management Activities
Customer Health and Safety	416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Status of Violations of Product and Service Safety Regulations
Customer Privacy	418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Information Security Regulation Violation Status

SASB Standards

SK ecoplant utilizes the SASB (Sustainability Accounting Standards Board) Standards to provide stakeholders with information on sustainability- related risks and opportunities across the consolidated scope, including its subsidiaries. The SASB Standards businesses applicable to the business activities of SK ecoplant and its key subsidiaries—SK ecoengineering, SK oceanplant, SK tes, SK airplus, and ESSENCORE—
have been identified, and disclosure topics were selected based on their material relevance to these activities. Detailed information is
provided in the SASB Index below.

Engineering & Construction Services Business

Topic	SASB Code	Metric	SK ecoplant	SK ecoengineering
Environmental Impacts Resulting from Project Development	IF-EN-160a.1	Number of incidents of non- compliance with environmental permits, standards and regulations	0 cases (Based on criteria for major violations of environmental regulations)	0 cases
Environmental Impacts Resulting from Project Development	IF-EN-160a.2	Discussion of processes to assess and manage environmental risks associated with project design, siting and construction	Remediation and action plans are developed for potential environmental risk factors identified during environmental impact assessments. These are utilized as the basis for formulating and implementing construction plans. In addition, the environmental impacts that project activities may have across various areas—including air, soil, water quality, and biodiversity—are comprehensively identified, while mitigation measures are established to minimize any negative impacts. Emission standards are strictly enforced for each environmental factor—such as waste, water quality, and air pollutants—while inspection processes and monitoring systems are operated to ensure transparent management. Checklists have been developed covering key items—including air quality, waste, noise and vibration, and water quality—for the entire project lifecycle, from permits and operations to the implementation of prevention and control measures. Internal inspections are conducted based on these checklists. In addition, a “Standard Model for Site Environmental Issue-Centered Management” has been developed and is in use to quickly identify environmental issues at each site. Unscheduled inspections are also conducted at all sites based on six major non-conformity items in key processes, thereby ensuring compliance with environmental regulations.
Structural Integrity & Safety	IF-EN-250a.1	Amount of defect- and safety- related rework costs	Domestic: KRW 20.94 billion	Domestic: KRW 0
	IF-EN-250a.1	Amount of defect- and safety- related rework costs	Overseas: KRW 1.76 billion	Overseas: KRW 0
	IF-EN-250a.2	Total amount of monetary losses as a result of legal proceedings associated with defect- and safety-related incidents	Domestic: KRW 12.49 billion	Domestic: KRW 0
	IF-EN-250a.2		Overseas: KRW 0	Overseas: KRW 0
Workforce Health and Safety	IF-EN-320a.1	(1) Total Recordable Incident Rate (TRIR) (2-a) Fatality Rate – Direct Employees (2-b) Fatality Rate – Contract Employees	Employee Lost Time Incident Rate (LTIR): 0.26	Employee LTIR: 0
			Number of Employee Fatalities: 0	Number of Employee Fatalities: 0
			Biz. Partner LTIR: 1.46	Biz. Partner LTIR: 0.261
			Number of Biz. Partner Fatalities: 0	Number of Biz. Partner Fatalities: 0
Lifecycle Impacts of Buildings & Infrastructure	IF-EN-410a.1	(1) Number of commissioned projects certified to a third- party multi-attribute sustainability standard (2) Number of active projects seeking such certification	(1) 10 projects with with full Green Building Certification (G-SEED) (2) 5 projects with with full Green Building Certification (G-SEED)	(1) 0 projects with with full Green Building Certification (G-SEED)
Lifecycle Impacts of Buildings & Infrastructure	IF-EN-410a.2	Discussion of process to incorporate operational-phase energy and water efficiency considerations into project planning and design	SK ecoplant and SK ecoengineering are implementing measures to optimize resource use and reduce environmental impact at construction sites and during the design phase. During the design phase, pre-construction technology is utilized to review risk factors and process plans in advance, thereby reducing unnecessary waste of resources and contributing to improved project quality and safety. To reduce energy and water consumption, passive design elements—such as improved insulation, high-efficiency windows, and designs that maximize natural lighting and ventilation—are employed to minimize heating and cooling energy use, while water consumption is managed through rainwater reuse systems. In addition, water resource recycling measures—such as rainwater storage, wastewater reuse, and the utilization of groundwater runoff—tailored to site-specific conditions are implemented. Stored rainwater and reused water are utilized for non-potable purposes such as landscaping, cleaning, and sprinkling, while groundwater runoff is used to mitigate heat waves and reduce airborne dust, thereby reducing the site’s water consumption burden. In terms of materials and waste management, the use of recyclable or locally sourced materials is evaluated based on site conditions. A system of separate collection, reuse, and recycling is implemented to reduce waste generated during construction and operation.
Climate Impacts of Business Mix	IF-EN-410b.1	(1) Amount of Backlog for hydrocarbon-related projects	KRW 104.4 billion	KRW 818.7 billion
	IF-EN-410b.1	(2) Amount of Backlog for renewable energy projects	KRW 1.10729 trillion	KRW 1.4 billion
	IF-EN-410b.2	Amount of backlog cancellations associated with hydrocarbon related projects	KRW 0	KRW 0
	IF-EN-410b.3	Amount of backlog for non- energy projects associated with climate change mitigation	KRW 522.71 billion	KRW 816.0 billion
Business Ethics	IF-EN-510a.1	(1) Number of Active Projects in countries that have the 20 lowest rankings in Transparency International’s Corruption Perceptions Index	0 projects	0 projects
	IF-EN-510a.1	(2) Number of Backlog in countries that have the 20 lowest rankings in Transparency International’s Corruption Perceptions Index	KRW 0	KRW 0
	IF-EN-510a.2	(1) Total amount of monetary losses as a result of legal proceedings associated with charges of bribery or corruption	Domestic: 0 cases	Domestic: 0 cases
			Overseas: 0 cases	Overseas: 0 cases
		(2) Total amount of monetary losses as a result of legal proceedings associated with charges of anti- competitive practices	Domestic: KRW 0원	Domestic: KRW 0
			Overseas: USD 0	Overseas: USD 0
	IF-EN-510a.3	Description of policies and practices for prevention of (1) Bribery and corruption (2) Anti-competitive behavior in the project bidding processes	The Code of Ethics applies to all domestic and international branches and subsidiaries, with compliance being encouraged to all stakeholders with whom the company has business relationships. Ethics training is carried out and employees sign compliance pledges, while violations of regulations and laws are monitored through periodic audits and anti-corruption risk assessments. Based on SK Group’s “Anti-Corruption Risk Management System and Capability” indicators, anti-corruption risks are identified and evaluated company-wide. Improvement measures are implemented, and regular reports are made to the Board of Directors. The Fair Trade Compliance Program (CP), overseen by a Compliance Officer and Chief Compliance Officer appointed by a resolution of the Board of Directors, was introduced in 2008. The contract execution process is monitored to prevent legal violations; this is conducted through pre-inspection systems and internal monitoring mechanisms, such as prior reporting of industry meetings to prevent bid-rigging, preventing unfair subcontracting clauses through prior review of site instructions, operating the Technical Data Management System (TDMS), and preventing technology theft. Through written and on-site inspections, monthly checks are carried out on all domestic projects for violations of the Fair Transactions in Subcontracting Act and Framework Act on the Construction Industry. Corrective measures and disciplinary procedures are implemented based on the results.
Activity Metrics	IF-EN-000.A	Number of active projects	83 projects	49 projects
	IF-EN-000.B	Number of commissioned projects	32 projects	20 projects
	IF-EN-000.C	Total backlog	KRW 23.8 trillion	KRW 1.7 trillion

Chemicals Business

Topic	SASB Code	Metric	SK airplus
Greenhouse Gas Emissions	RT-CH-110a.1	(1) Gross global scope 1 emissions	178 tCO₂eq
Greenhouse Gas Emissions	RT-CH-110a.1	(2) Percentage covered under emissions- limiting regulation	100%
Air Quality	RT-CH-120a.1	(1) Emissions of Nitrogen Oxides (NOx), excluding Nitrous Oxide (N₂O)	2.08 tons
		(2) Emissions of Sulfur Oxides (SOx)	0.01 tons
		(3) Emissions of Volatile Organic Compounds (VOCs)	0 tons
		(4) Emissions of Hazardous Air Pollutants (HAPs)	0 tons
Energy Management	RT-CH-130a.1	(1) Total energy consumption	6,526,584.72 GJ
		(2) Percentage grid electricity	100%
		(3) Percentage renewable energy	0%
		(4) Total self-generated energy	0 GJ
Water Management	RT-CH-140a.1	(1) Total Water Withdrawal	1,170,187 tons
		(2) Total Water Consumption	842,589 tons
		(3) Total Water Consumption and Percentage of each in regions with High or Extremely High Baseline Water Stress	45%¹⁾
	RT-CH-140a.2	Number of incidents of non-compliance associated with water quality permits, standards and regulations	0 cases
Hazardous Waste Management	RT-CH-150a.1	(1) Amount of hazardous waste generated	21 tons
Hazardous Waste Management	RT-CH-150a.1	(2) Percentage recycled hazardous waste generated	85.71%
Community Relations	RT-CH-210a.1	Discussion of engagement processes to manage risks and opportunities associated with community interests	Community safety-net programs are established by supporting schools near operational sites, while mutual growth with local communities is promoted through assistance for vulnerable populations. A total of KRW 6 million was spent in 2025 for social contribution programs, funded through employee donations and corporate matching grants.
Workforce Health and Safety	RT-CH-320a.1	(1-a) Total Recordable Incident Rate (TRIR) – Direct employees	0
		(1-b) Total Recordable Incident Rate (TRIR) – Contract employees	0.38
		(2-a) Fatality Rate – Direct employees	0%
		(2-b) Fatality Rate – Contract employees	0%
	RT-CH-320a.2	Description of efforts to assess, monitor, and reduce exposure of employees and contract workers to long-term (chronic) health risks	Regular general and specialized health check-ups are conducted, with dedicated health consultations provided for individuals requiring further observation or presenting abnormal findings. Semiannual monitoring of hazardous workplace factors is conducted, and musculoskeletal disorder assessments are carried out every three years. Seasonal health management programs are implemented during extreme heat periods, and a wide range of health initiatives—including summertime legionella testing, cardiovascular disease prevention and job stress management—are in place to actively reduce long-term health risks.
Product Design for Use-phase Efficiency	RT-CH-410a.1	Revenue from products designed for use- phase resource efficiency	KRW 0
Safety & Environmental Stewardship of Chemicals	RT-CH-410b.1	(1) Percentage of products that contain Globally Harmonized System of Classification and Labelling of Chemicals (GHS) Category 1 and 2 Health and Environmental Hazardous Substances	0%
Safety & Environmental Stewardship of Chemicals	RT-CH-410b.1	(2) Percentage of such products that have undergone a hazard assessment	0%
Genetically Modified Organisms (GMO)	RT-CH-410c.1	Percentage of products by revenue that contain genetically modified organisms (GMOs)	0%
Operational Safety, Emergency Preparedness & Response	RT-CH-540a.2	Number of transport incidents	1 case

1) According to the WRI (World Resources Institute) Aqueduct criteria, the Cheongju site is located in a “High Water Stress” region; therefore, the site’s water consumption was
calculated as a percentage of total water consumption.

Hardware Business

Topic	SASB Code	Metric	ESSENCORE
Employee Diversity & Inclusion	TC-HW-330a.1	(1) Gender and	Executive Management (Male): 4.8%
		(2) Diversity group representation for	Executive Management (Female): 0%
		(a) Executive Management	Non-Executive Management (Male): 17.5%
		(b) Non-Executive Management	Non-Executive Management (Female): 3.9%
		(c) Technical Employees	Other Employees (Male): 30.1%
		(d) Other Employees	Other Employees (Female): 43.7%

Industrial Machinery & Goods Business

Topic	SASB Code	Metric	SK oceanplant
Energy Management	RT-IG-130a.1	(1) Total energy consumption	611.5 TJ
		(2) Percentage grid electricity	100%
		(3) Percentage renewable energy	0%
Activity Metrics	RT-IG-000.B	Number of employees	801 employees

Waste Management Business

Topic	SASB Code	Metric	SK tes¹⁾
Greenhouse Gas Emissions	IF-WM-110a.1	Scope 1 Emissions	1,897 tCO₂eq
Fleet Fuel Management	IF-WM-110b.1	(1) Fleet fuel consumption	16,486.3 GJ
		(2) Percentage of fleet fuel from natural gas	0%
		(3) Percentage of fleet fuel from renewable energy	0.8%
	IF-WM-110b.2	Percentage of alternative fuel vehicles in fleet	4.4%
Air Quality	IF-WM-120a.1	(1) Air emissions of Nitrogen Oxides (NOx)	4.202 tons
		(2) Air emissions of Sulfur Oxides (SOx)	0.008 tons
		(3) Air emissions of Volatile Organic Compounds (VOCs)	N/A (Only compliance with emission regulations is verified; emission levels are not tallied)
	IF-WM-120a.2	Number of facilities in or near areas of dense population	3 units
Management of Leachate & Hazardous Waste	IF-WM-150a.1	(1) Total Toxic Release Inventory (TRI) releases	N/A (No hazardous substance emissions)
	IF-WM-150a.1	(2) Percentage of TRI released to water	N/A (No hazardous substance emissions)
	IF-WM-150a.2	Number of corrective actions implemented for landfill releases	0 cases
Labour Practices	IF-WM-310a.1	Percentage of active workforce employed under collective agreements	11%
	IF-WM-310a.2	(1) Number of work stoppages	0 cases
	IF-WM-310a.2	(2) Total days idle	0 days
Workforce Health & Safety	IF-WM-320a.1	(1) Total Recordable Incident Rate (TRIR)	Employees: 1.51%
		(1) Total Recordable Incident Rate (TRIR)	Contractors: 0.12%
		(2) Fatality Rate	Employees: 0%
		(2) Fatality Rate	Contractors: 0%
		(3) Near-Miss Frequency Rate (NMFR)	Employees: 1.09%
		(3) Near-Miss Frequency Rate (NMFR)	Contractors: 0%
	IF-WM-320a.3	Number of road accidents and incidents	12 cases
Recycling & Resource Recovery	IF-WM-420a.1	(1) Amount of waste incinerated at company- owned and operated facilities	0 tons (No on-site incineration facility; waste sent to a contractor for disposal)
		(2) Percentage of incinerated waste classified as hazardous	0%
		(3) Percentage of incinerated waste used for energy recovery	0%
	IF-WM-420a.2	By Customer Type (1) Percentage of customers receiving with recycling services (2) Percentage of customers receiving with composting services	Commercial: 100%
	IF-WM-420a.4	(1) Amount of electronic waste collected	97,662.4 tons
	IF-WM-420a.4	(2) Percentage of material recovery from recycled waste	95%
Activity Metrics	IF-WM-000.A	Number of customers by category (Municipal, Commercial, Industrial, Residential, Other)	Commercial: 100%
	IF-WM-000.B	Vehicle fleet size	136 vehicles
	IF-WM-000.C	Number of facilities by category (Landfills, Transfer Stations, Recycling Centers, Incinerator, Other Facilities)	Recycling Centers: 37
	IF-WM-000.D	Total amount of materials managed by customer category (Municipal, Commercial, Industrial, Residential, Other)	Commercial: 97,662.4 tons

1) Since SK tes publishes its Sustainability Report in the second half of each year, some data figures may be adjusted based on the final published results.

TCFD

Governance	a. Describe the board’s oversight of climate-related risks and opportunities.	4.2	Climate Change Response Governance
Category	Metric	CDP Index	Contents
Governance	b. Describe management’s role in assessing and managing climate-related risks and opportunities.	4.3	Climate Change Response Governance
Strategy	a. Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term.	2.1, 2.2.1, 3.6	Climate Change Response Strategy (Identifying and Assessing Climate Change Risks and Opportunities)
	b. Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.	3.6, 5.3.1, 5.3.2
	c. Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.	5.1.2	Climate Change Response Strategy (Physical Risk Scenario Analysis)
Risk Management	a. Describe the organization’s processes for identifying and assessing climate-related risks.	2.1, 2.2.1, 2.2.2	Climate Change Response Risk Management
	b. Describe the organization’s processes for managing climate- related risks.	2.1, 2.2.1
	c. Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management.	2.1, 2.2.1
Metrics and Targets	a. Disclose the metrics used by the organization to assess climate -related risks and opportunities in line with its strategy and risk management process.	7.54	Climate Change Response Metrics & Targets Climate Change Response Strategy (Strategy 1. 2040 Net-Zero Implementation)
	b. Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas (GHG) emissions and the related risks.	7.6, 7.7, 7.8
	c. Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets.	7.53, 7.53.1, 7.54