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APPENDIX
Reporting Framework

GRI

GRI Standards 2021 Index

Statement of Use

The 2025-26 Hanmi Science ESG Report contains the sustainability performance of Hanmi Science from January 1 to December 31, 2025, and was prepared in accordance with GRI Standards. Information that could significantly influence stakeholders' decisions includes activities up to April 2026 and additional data from the previous year.

GRI 1 used

GRI 1 : Foundation 2021

Applicable GRI
Sector Standards

As of May 2026, when Hanmi Science publishes its report, there are no applicable GRI Sector Standards published by GRI. Hanmi Science identifies and reports material issues from the perspective of the future of the domestic healthcare industry and potential risks and opportunities across its business.

General Disclosures

Category

Indicator

Description

Contents

Remarks

GRI 2:
General Disclosures
2021

2-1

Organizational Information

Company Overview


2-2

Reporting Entity within the Organization's Sustainability Report

About this report


2-3

Reporting Period, Frequency, and Contact Point

About this report


2-4

Information Revision

-


2-5

External Assurance

Independent Assurance Statement


2-6

Activities, Value Chain, and Other Business Relationships

Business Model


2-7

Employees

Employees


2-8

Non-Employee Workers

Employees


2-9

Governance Structure and Composition

Hanmi Science ESG Management, Board of Directors


2-10

Nomination and Selection of the Highest Governance Body

Board of Directors


2-11

Chair of the Highest Governance Body

Board of Directors


2-12

Role of the Highest Governance Body in Impact Management

Hanmi Science ESG Management


2-13

Delegation of Responsibility for Impact Management

Hanmi Science ESG Management,


2-14

Role of the Highest Governance Body in Sustainability Reporting

Hanmi Science ESG Management,


2-15

Conflict of Interest

Board of Directors


2-16

Reporting of Material Matters

Hanmi Science ESG Management


2-17

Collective Knowledge of the Highest Governance Body

Board Skills Matrix


2-18

Performance Evaluation of the Highest Governance Body

Board Appointment and Remuneration


2-19

Remuneration Policy

Board Appointment and Remuneration


2-20

Remuneration Decision-making Process

Board Appointment and Remuneration


2-21

Annual Total Compensation Ratio

-

Confidential

2-22

Statement on Sustainable Development Strategy

CEO Message


2-23

Policy Commitments

ESG Policies


2-24

Internalization of Policy Commitments

Compliance training, Health and safety training,
Personal information protection training, Environmental education


2-25

Process for remedying negative impacts

Reporting and addressing violations,
Company-wide health and safety assessment, Human rights due diligence


2-26

Mechanisms for seeking advice and raising concerns

Reporting and addressing violations, Human rights due diligence


2-27

Compliance with laws and regulations

Instances of environmental law violations, SASB Business Ethics


2-28

Membership associations

Status of Membership in Domestic and International Associations


2-29

Stakeholder engagement approaches

Stakeholder Communication


2-30

Collective bargaining agreements

Communication and Agreement Between Labor and Management


Material Topic

Category

Indicator

Description

Contents

Remarks

GRI 3:
Material Topics 2021

3-1

Process for determining material topics

2025 Materiality Assessment


3-2

List of material topics

Materiality assessment results


Category

Indicator

Description

Contents

Remarks

Material Topic 1. Enhancing workplace health and safety

GRI 3:
Material Topics 2021

3-3

Management of material topics

Strengthening Workplace Safety and Health


GRI 403:
Occupational Health
and Safety

403-1

Workplace health and safety management system

Company-wide health and safety system


403-2

Hazard identification, risk assessment, incident investigation

Identification of risks and opportunities
Self-regulatory prevention system


403-3

Workplace health services

Employee health programs


403-4

Worker participation, consultation, and communication on
workplace safety and health

Safety and Health Day


403-5

Employee workplace safety and health training

Safety and health training


403-6

Employee health promotion

Employee health programs


403-7

Prevention and mitigation of workplace safety and health
impacts directly affected by the nature of the business

Safety and Health Management System
Safety and health training


403-8

Workers covered by the Occupational Safety and Health
Management System

Safety and Health Management System


403-9

Work-related injuries

Accident Index


403-10

Work-related diseases

Accident Index


Material Issue 2. Ensuring Customer Safety

GRI 416: Customer
Health and Safety

416-1

Assessment of health and safety impacts of products/services

-


416-2

Incidents of non-compliance concerning health and safety
impacts of products/services

2025 Status of Administrative Sanctions


Material Issue 3. Expanding Ethical and Compliance Management

GRI 3:
Material Issues 2021

3-3

Management of material topics

Expanding Ethical and Compliance Management


GRI 205:
Anti-corruption 2016

205-1

Business site corruption risk assessment

Risk assessment


205-2

Communication and training on anti-corruption policies

Compliance training


205-3

Identified corruption incidents and actions taken

Personnel sanctions and measures


GRI 206:
Anti-competitive
Behavior 2016

206-1

Legal actions regarding anti-competitive behavior, monopolies, and other unfair trade practices

SASB Business Ethics


Material Issue 4. Information Security including Personal Data Protection

GRI 3:
Material Topics 2021

3-3

Management of material topics

Information Security including Personal Data Protection


GRI 418:
Customer Personal
Data Protection 2016

418-1

Number of substantiated complaints regarding breaches of
customer privacy and losses of customer data

Information security metrics and targets


Topic Standards

Category

Indicator

Description

Contents

Remarks

Economic





GRI 101:
Biodiversity 2024

101-8

Ecosystem Services

Environmental Protection Activities


GRI 201:
Economic
Performance 2016

201-1

Creation and Distribution of Direct Economic Value

Financial Performance


201-2

Financial Impacts and Other Risks and Opportunities from
Climate Change

Climate Change Risk Analysis


201-3

Funding of Defined Benefit Pension Plan Obligations

-

2025 Audit Report Refer to 19. Net
Defined Benefit Asset

GRI 202:
Market Presence 2016

202-2

Locally Hired Senior Management at Significant Locations of
Operation and Definition

-


GRI 203: Indirect
Economic Impacts
2016

203-1

Infrastructure Investments and Provision of Services

Social Contribution


203-2

Significant Indirect Economic Spillovers and Impacts

Social Contribution


Environment





GRI 302:
Energy 2016

302-1

Energy Consumption within the Organization

Energy


302-3

Energy Intensity

Energy


302-4

Energy Consumption Reduction

Key Carbon Neutrality Activities


GRI 303:
Water and Effluents
2018

303-2

Management of Impacts Related to Water Discharge

Pollutant Management


303-3

Water Sources

Water Intake


303-4

Water discharge

Water Intake


303-5

Water withdrawal

Water Intake


GRI 305:
Emissions 2016

305-1

Direct Greenhouse Gas Emissions (Scope 1)

Greenhouse Gas Emissions


305-2

Scope 2 Greenhouse Gas Emissions

Greenhouse Gas Emissions


305-3

Other Indirect Greenhouse Gas Emissions (Scope 3)

Greenhouse Gas Emissions


305-4

Greenhouse Gas (GHG) Emission Intensity

Greenhouse Gas Emissions


305-5

Greenhouse Gas (GHG) Emission Reduction

Key Carbon Neutrality Activities


305-7

Nitrogen Oxides (NOx), Sulfur Oxides (SOx) and Other Major Air Emissions

Air Pollutants


GRI 306:
Waste 2020

306-1

Waste Generation and Significant Waste-related Impacts

Waste Management


306-2

Management of Significant Waste-related Impacts

Waste Management


306-3

Waste Generation

Waste


306-4

Waste Recycling

Waste


Social





GRI 401:
Employment 2016

401-1

New Hires and Turnover

Employee Recruitment Employee Retention and Turnover


401-2

Benefits for Full-time Employees Not Provided to Non-regular
Employees

Employee Welfare Benefits System


401-3

Parental Leave

Employee Parental Leave


GRI 404:
Training and Education 2016

404-1

Average training hours per employee

Talent Development


404-2

Employee competency enhancement and transition support
programs

Talent Development


404-3

Percentage of employees who received regular performance
reviews and career development reviews

Review of work performance and career development


GRI 405: Diversity and
Equal Opportunity 2016

405-1

Diversity of governance bodies and employees

Employee diversity Board of Directors and Executive Composition


405-2

Ratio of basic salary and remuneration for women to men

Employee Compensation and Wages


GRI 408:
Child Labor 2016

408-1

Operations and suppliers at significant risk for incidents of child
labor

Human rights due diligence


GRI 409: Forced or
Compulsory Labor 2016

409-1

Operations and suppliers at significant risk for incidents of
forced or compulsory labor

Human rights due diligence


GRI 415:
Public Policy 2016

415-1

Political Contributions

-

According to Article 31 of the Political Funds Act, the Company, as a corporate entity, cannot make any form of political contribution (financial or in-kind).

GRI 417:
Marketing and Labeling 2016

417-1

Requirements for product and service information and labeling

Product advertising and labeling statements


417-2

Cases of non-compliance with regulations concerning product
and service information and labeling

-

No cases

417-3

Cases of non-compliance with regulations concerning marketing
communications

-

No cases

SASB

Medical Equipment and Supplies

Topic

Code

Category

Content

Contents

Business Ethics

HC-MS-510a.1

Indicator

Total monetary losses as a result of legal proceedings associated with bribery or corruption

- 

Response

There have been no monetary losses as a result of legal proceedings associated with bribery and corruption cases.

HC-MS-510a.2

Indicator

Description of the code of ethics governing interactions with healthcare professionals

Compliance training,

Response

Compliance training is provided to medical device sales representatives who interact with individuals or companies involved in providing healthcare services and supplies to patients, such as doctors, pharmacists and nurses, purchasing agents, and employees of healthcare-related purchasing agencies.

Processed Food

Topic

Code

Category

Content

Contents

Energy Management

FB-PF-130a.1

Indicator

(1) Total energy consumption, (2) Proportion of grid electricity, (3) Proportion of renewable energy

Energy

Response

In 2025, Hanmi Science's total energy consumption was 214 TJ.

Water Management

FB-PF-140a.1 

Indicator

(1) Total water withdrawal, (2) Total water consumption, and their respective proportions in regions with high or extremely high water stress

Water Intake

Response

In 2025, Hanmi Science's total water withdrawal was 231,475 tons, and total water consumption was 92,984 tons.

FB-PF-140a.2

Indicator

Number of violations related to water quantity and/or quality permits, standards, and regulations

Environmental Regulation Violations

Response

There have been no violations related to quantity and/or quality permits, standards, and regulations.

Food Safety

FB-PF-250a.2

Indicator

Results of Global Food Safety Initiative (GFSI) audits: (a) major non-conformities and (b) minor non-conformities (1) percentage, and (2) percentage of related corrective actions.

Utilizing Management Systems for Safe and Transparent Dietary
Practices

Response

We evaluate suppliers based on assessment sheets that include standards such as HACCP, GMP (KFDA standards), and FSC22000 (GFSI standard), ensuring the manufacturing safety of suppliers through regular verification.

Product Labeling and
Marketing

FB-PF-270a.3 

Indicator

Number of violations of industry or regulatory labeling and/or marketing laws.

-

Response

There have been no proven cases of violations of regulatory laws, statutes, or other requirements related to labeling and marketing.

FB-PF-270a.4

Indicator

Total amount of monetary losses resulting from legal proceedings related to labeling and/or marketing activities.

-

Response

There have been no monetary losses incurred regarding nutrient content claims, health claims, or improperly labeled products.

Raw Material Supply Chain's
Environmental and Social Impacts

FB-PF-430a.2 

Indicator

Results of audits on suppliers' social and environmental responsibilities: (a) major non-conformities and (b) minor non-conformities (1) percentage, and (2) percentage of related corrective actions.

Utilizing Management Systems for Safe and Transparent Dietary
Practices

Response

To deliver safe food to customers, we have established a systematic audit system. Once a supplier is selected, supplier validity verification is performed, and evaluations are conducted twice a year after contract completion. We evaluate suppliers based on assessment sheets that include standards such as HACCP, GMP (KFDA standards), and FSC22000 (GFSI standard), ensuring the manufacturing safety of suppliers through regular verification.

Household and Personal Products

Topic

Code

Category

Content

Contents

Water Management

CG-HP-140a.1

Indicator

(1) Total water withdrawal, (2) Total water consumption, and their respective proportions in regions with high or extremely high water stress

Water Intake

Response

In 2025, Hanmi Science.'s total water withdrawal was 231,475 tons, and total water consumption was 92,984 tons. 

Product Environmental, Health, and
Safety Performance

CG-HP-250a.3 

Indicator

Discussion on the process of identifying and managing hazardous new materials and chemicals of concern.

Selection of Raw Materials Conforming to International Standards

Response

We aim to provide products that global consumers can use with confidence by strictly adhering to cosmetic safety regulations in major markets such as the US and Europe. To achieve this, we review each country's list of prohibited and restricted ingredients (Negative List) from the new product planning stage and use only internationally verified safe ingredients.

Software and IT Services

Topic

Code

Category

Content

Contents

Hardware-Based
Environmental
Footprint of Facilities

TC-SI-130a.1 

Indicator

(1) Total energy consumption, (2) Proportion of grid electricity, (3) Proportion of renewable energy

Energy

Response

In 2025, Hanmi Science's total energy consumption was 214 TJ.

TC-SI-130a.2

Indicator

(1) Total water withdrawal, (2) Total water consumption, and their respective proportions in regions with high or extremely high water stress

Water Intake

Response

In 2025, Hanmi Science.'s total water withdrawal was 231,475 tons, and total water consumption was 92,984 tons. 

Data Privacy
and Freedom
of Expression

TC-SI-220a.3

Indicator

Total monetary losses incurred as a result of legal proceedings related to user privacy

- 

Response

There were no monetary losses incurred during the reporting period as a result of legal proceedings related to user privacy incidents.

Recruitment and management of diverse
global
high-skilled talent

TC-SI-330a.1

Indicator

Ratio of (1) employees of foreign nationality and (2) employees located overseas

Employee diversity

Response

In 2025, Hanmi Science had 1 employee of foreign nationality.

TC-SI-330a.3

Indicator

Gender and racial/ethnic composition of (1) management, (2) technical staff, and (3) all other employees

Employee diversity

Response

We disclose the gender and racial diversity of managers and non-managerial positions through the ESG report.

Protection of Intellectual Property and
Anti-competitive
Behavior

TC-SI-520a.1 

Indicator

Total monetary losses incurred as a result of legal proceedings related to anti-competitive practices regulations

 -

Response

There were no monetary losses related to anti-competitive practices, including legal proceedings concerning price fixing, antitrust violations, patent misuse, and the enforcement of laws regarding network effects and tied selling of services and products to restrict competition.