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Environmental Management Policy

PI Advanced Materials connects people, society, and the world by realizing the potential of Polyimide
through creative innovation technology.

Climate change Risk Management

PI Advanced Materials is preemptively identifying risk factors caused by climate change and preparing response strategies by referring to the recommendations of TCFD (Task force on Climate-related Financial Disclosures). Risks are classified as 'transition risks' due to changes in laws, technology, markets, and reputation, as well as policies arising from the industrial transition process, such as a low-carbon economy, and 'physical risks' due to the physical effects of climate change. PI Advanced Materials plans to establish a sustainable management system by analyzing the financial impact and response direction of each risk and systematically manage the impact.

Risk Management Process

The ESG team at PI Advanced Materials assesses the risks of climate change at least once a year. Risks are assessed using criteria such as time of occurrence (short-term, medium-term, and long-term), risk, and opportunity size (financial impact, urgency of response, and future management impact). Following that, we establish a course of action to respond to risks in consultation with the working team, explore opportunity factors, and derive new strategies.

Identification of
Climate Change Risk
  • Continuous monitoring of the impact of climate change in each field
  • Identify risks to industry and operations, including laws and policy trends, and stakeholders’ opinions
Assessment of
Risks and Opportunities
  • Identifying the expected timing of risk impact (short-term, medium-term, long-term) and financial impact
  • Assessment of identified risks and opportunities
Development of
Risk Mitigation Strategies
  • Obtain feedback from
    working teams on identified risks
  • Prepare a response strategy
    to risks based on ESG strategy
Risk Mitigation and
Opportunity Optimization
  • Risk management in accordance with the response plan
    Assessment of progress
  • Establishment of future tasks

Response Strategies for Risks related to climate change

PI Advanced Materials has identified predictable risks and financial impacts related to climate change in future business activities. While taking preemptive responses to identified risks, we will also strive to seize new opportunities. Furthermore, we will continue to strive for PI Advanced Materials' sustainable growth through risk management that takes climate change into account.

Category Factor Risk/Opportunity Type Potential Financial Impact Response Measures Timeframe
Physical
Risk
Acute Increasing Frequency of Extreme Weather Events
(Floods/Typhoons, etc.)
Typhoons· monsoon flooding and facility loss from natural disasters Economic·physical losses from production delays caused by facility damage
Transaction losses from shipping delays due to natural disasters
Establish emergency response system and conduct regular safety inspections
Develop flexible production plans
Build logistics emergency contact network and secure insurance
Short-Term
Chronic Rising Temperatures·Water Shortage, etc.
Chronic Climate Change
Higher energy costs from strain on cooling and ventilation systems
Lower process efficiency as cooling-water temperatures rise
Higher production costs from increased power use.
Process quality decline and added cooling-equipment investments
Ongoing energy efficiency improvement activities
Secure cooling-capacity buffer and strengthen water-temperature monitoring
Strengthen monitoring systems for sustainable resource management
Mid/Long-Term
Transition
Risk
Policy & Regulation Rising Carbon Prices (carbon tax introduction and K-ETS expanded paid allocation ratio) Higher Carbon Compliance Costs Resulting from Stricter GHG Regulations and Reduced Free Allocation Direct carbon cost increase tied to allowance market price and allocation cuts
Higher reduction-technology investment and operating costs
Pursue process improvements and energy efficiency.
Minimize actual vs. allocated emissions via site-level reduction roadmaps.
Strengthen monitoring systems for sustainable resource management
Mid/Long-Term
Expanding and Strengthening GHG emissions disclosure requirements Data Accuracy Risks Associated with Expanded Scope 1, 2, and 3 Disclosure Requirements Higher costs associated with system development and data collection Build Scope 3 emissions measurement and management systems
Enhance emissions data transparency through comprehensive verification
Mid/Long-Term
Strengthening environmental regulations and expansion of the Serious Accidents Punishment Act Tightening environmental regulations and the expansion of the Serious Accidents Punishment Act may increase compliance costs and expose executives to greater legal and regulatory liabilities in the event of major industrial or public incidents.Climate change-driven extreme weather events may indirectly increase workplace safety risks and operational disruptions. Exposure to Fines and Regulatory Sanctions for Non-Compliance.Serious accidents may lead to business suspension, legal liabilities, and significant financial losses, compounded by reputational damage. Manage ESG framework for legal review and policy reflection
Build safety & health management system per Serious Accidents Punishment Act·implementation monitoring Strengthen workplace safety standards for extreme-weather conditions
Short-Term
Market & Technology Increasing Customer Demand for Carbon Reduction and Scope 3 Emissions Management Increasing customer requirements for Scope 3 emissions management are driving the need for Product Carbon Footprint (PCF) calculation, emissions reduction, and broader low-carbon transition efforts.Failure to adequately respond may result in lower sustainability ratings and the potential loss of customer orders. Higher costs associated with the low-carbon raw material transition, process improvement, and PCF system development
Financial impact from order losses due to inadequate responses
For key products:
Build PCF calculation system
Reduce via renewable energy transition for Scope 2 and pursue source-analysis-based reductions
Mid/Long-Term
Reputation Growing Investor Interest in Climate Response Efforts Declining ESG Ratings Leading to Reduced Investor Confidence and Investment Opportunities Investment withdrawal and customer loss Expand internal and external sustainability disclosures
Improve ESG ratings and achieve rating upgrades
Actively address stakeholder requests
Short-Term
Opportunities Energy Transitioning to Renewable Energy and Improving Energy Efficiency Cost savings from renewable energy transition
Returns on energy-efficiency investment
Reduced energy costs and increased surplus allowances through process and efficiency improvements Expand renewable energy procurement and invest in facility upgrades Mid/long-term
Market Expanding Climate-Related Disclosure Requirements Stronger market credibility and investor access through advanced disclosures ESG rating upgrades enable ESG preferential rates on ESG-linked financing. Stronger order competitiveness via improved customer supply-chain due-diligence response Build TCFD based disclosure framework
Improve domestic and overseas ESG assessment response.
Review Scope3 external verification adoption
Mid/Long-Term