IRPC One Report EN

Sustainable Value Creation Material Issues • Focus on creating value for sustainable growth • Set a top-down approach and long-term strategic, direction and target, to be deployed into the business plan at corporate level • Set lagging KPIs, long-term targets, and a clear roadmap Enabling Material Issues • Manage similarly to managing the Sustainable Value Creation Material Issues as it was a crucial issue which enhances the effectiveness of the Sustainable Value Creation management Business Fundamental Material Issues • Focus on the value creation, risk mitigation and productivity improvement • Integrate into the corporate management systems and assign relevant units to take responsibility for material issues at the corporate level • Set leading indicators and medium-term target. IRPC Materiality Assessment IRPC gathers materiality assessment results relating to stakeholders, regulations set out by government and domestic and international organizations, such as SASB, SustainAbility, World Economic Forum, UN Sustainable Development Goals and NSTDA, etc. The Company takes these into consideration along with corporate risks, sustainability policy, business operations, and results of the analysis and review of the previous year’s operations, to identify and prioritize issues affecting sustainable business operations in accordance with the GRI Reporting Principles for Defining Report Content. IRPC Materiality Assessment Result Important o Stakeholder Impact on IRPC High High Low Innovation Climate Change Circular Economy Creating Social Value Business Ethics Governance Customer Relationship Management Risk & Crisis Management Sustainable Supply Chain Agile Human Digital Transformation Operational Eco-efficiency Compliance Occupational Health & Safety Human Rights Disclosed in this report Disclosed on the company’s website 115 Business-driven sustainability IRPC PUBLIC COMPANY LIMITED

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