디앤아이한라

Disclosure Topic	Core Content	Location in the Report
Governance	Governance Body	ESG STRATEGY > Sustainability Management Strategy and Framework > Sustainability Management Governance
Governance	Role of Management
Strategy	Sustainability-related Risks and Opportunities	ESG STRATEGY > Materiality Assessment SUSTAINABILITY PERFORMANCE > Governance > Risk Management
	Current and Anticipated Effects
	Strategy and Decision-Making	ESG STRATEGY > Materiality Assessment SUSTAINABILITY PERFORMANCE > Governance > Risk Management
	Financial Position, Financial Performance and Cash Flows	-
	Resilience	-
Risk Management	Risk Processes and Policies	ESG STRATEGY > Materiality Assessment > Materiality Assessment Process ESG STRATEGY > Sustainability Management Strategy and Framework > Sustainability Management Strategy
	Opportunity Processes
	Integration into the Overall Process	ESG STRATEGY > Materiality Assessment > Double Materiality Assessment Results
Metrics and Targets	Targets Set by the Company and Performance against Sustainability-related Risks and Opportunities	ESG STRATEGY > Sustainability Management Strategy and Framework > Sustainability Management Strategy

Disclosure Topic	Core Content	Location in the Report
Governance	Governance Body	ESG FOCUS > [Material Topic 1] Climate Change Response > Governance
Governance	Role of Management
Strategy	Risks and Opportunities	ESG FOCUS > [Material Topic 1] Climate Change Response > Strategy
	Business Model and Value Chain
	Strategy and Decision-Making
	Current and Anticipated Financial Effects
	Climate Resilience
Risk Management	Risk Processes and Policies	ESG FOCUS > [Material Topic 1] Climate Change Response > Risk Management
	Opportunity Processes
	Integration into the Overall Process
Metrics and Targets	Industry-based Metrics
	- Greenhouse Gas Emissions	ESG FOCUS > [Material Topic 1] Climate Change Response > Metrics and Targets
	- Information on Assets or Business Activities Vulnerable to Transition Risks	ESG FOCUS > [Material Topic 1] Climate Change Response > Strategy
	- Information on Assets or Business Activities Vulnerable to Physical Risks
	- Information on Assets or Business Activities Aligned with Climate-related Opportunities
	- Executive Compensation	ESG FOCUS > [Material Topic 1] Climate Change Response > Governance
	Climate-related Targets	ESG FOCUS > [Material Topic 1] Climate Change Response > Metrics and Targets

APPENDIX