HL D&I Halla has published a sustainability report annually since 2021 as part of its commitment to sustainable growth and responsible management. This is HL D&I Halla’s sixth Sustainability Report, presenting the company’s major ESG activities and achievements over the past year in accordance with material ESG topics for sustainable management. HL D&I Halla will continue to strengthen communication with various stakeholders, including investors, customers, subcontractors, and employees, and transparently disclose and manage its financial and non-financial performance and strategic direction.

The financial information in this report has been prepared on a consolidated K-IFRS basis, while non-financial information, including environmental performance, covers HL D&I Halla’s head office and domestic business sites.

To ensure the objectivity and reliability of the environmental, social, and governance-related information disclosed in this report, HL D&I Halla engaged an independent external professional body, BSI Group Korea, to conduct third-party assurance. The assurance was performed at a Moderate Level in accordance with AA1000AS v3, an international assurance standard. The independent assurance statement is available in the Appendix > Independent Assurance Statement. In addition, HL D&I Halla completed a separate assurance engagement through BSI Group Korea to transparently demonstrate the accuracy of its Scope 1, 2, and 3 greenhouse gas emissions data. The assurance was performed at a Limited Assurance level with a materiality threshold of 5%, in accordance with ISO 14064-3:2019, which sets out specifications and guidance for the validation and verification of greenhouse gas statements. The greenhouse gas verification statement is available in the Appendix > Greenhouse Gas Verification Statement.

HL D&I Halla regularly discloses key management and ESG information through its website to transparently provide investors and other stakeholders with sustainability management-related information. Additional information related to this report is available on the company website, in the Business Report, Audit Report, and through the Financial Supervisory Service’s electronic disclosure system, DART.