2025 Materiality Assessment

ESG Management

Hanmi Science establishes preventive and strengthening strategies for sustainable corporate operations by identifying material issues from the perspective of risks and opportunities that may arise across the entire healthcare business. Hanmi Science conducts a double materiality assessment, considering not only environmental and social factors (IN-OUT) but also factors that can have a financially material impact on the company (OUT-IN). In 2025, the requirements of global disclosure standards such as IFRS S1 and S2, GRI Standards, and EU ESRS were reflected, and the materiality assessment was conducted, including stakeholders of Online Pharm, a consolidated subsidiary of Hanmi Science, and Hanmi Pharmaceutical, a major group company.

Hanmi Science Double Materiality Assessment Process

1. Formation of ESG Issue Pool

2. IRO-based Double Materiality Assessment

3. Determination and Disclosure
of Core Topics

- Media analysis, global standard analysis,
peer industry issue analysis to form an issue pool

- Impact Materiality
- Financial Materiality
considered for double materiality assessment
- Identification of topics requiring priority focus

- Through review by the ESG Group and
management, final material topics selected

- Media analysis ¹⁾
- Peer industry benchmarking
- ESG global standards, guideline analysis
(GRI, SASB, S&P, ESRS)

- Stakeholder engagement-based assessment²⁾
Materiality analysis through online survey
- Impact Materiality : Measuring impact for general
stake holders
(employees, customers, partners, local communities, etc.)
- Financial Materiality : For stakeholders with high
interest in financial performance Measuring i

mpact
(employees at manager level or above)

- Selection of key material issues after
internal review and linkage to report
- Key Content Composition

1) Media Analysis

Collection Period	Analysis Data
2024.01.01 ~ 2025.05.16	Extraction and analysis from approximately 3,500 news articles

2) Details of Stakeholder Engagement-based Assessment

Period	2025. 06. 19 ~ 06. 27
Evaluation Items	Response on the degree of impact each issue has on external society/environment and on Hanmi Science's financial performance
Target Audience	Hanmi Science Stakeholders

Survey Stakeholders (Total 236 respondents)
Category	Employees (Managers)	Employees (Staff)	Partners	Customers	Shareholders and Investors	Government and Policy Institutions	Local Community/NPO	ESG Experts	Other
Share (%)	25%	58%	8%	1%	2%	1%	3%	3%	1%
NO. of Respondents (persons)	59 Hanmi Science-30 Online Pharm-15 Hanmi Pharm-14	136 Hanmi Science-89 Online Pharm-47	18	2	4	3	6	6	2

Hanmi Science Materiality Assessment Results

Hanmi Science derived a total of 12 issue pools through media analysis, industry benchmarking, and global standard analysis. Considering the ESRS double materiality concept, we conducted a materiality assessment based on financial materiality and impact materiality, identifying four key issues as material issues, all of which have high impact materiality and financial materiality. The selected material issues will be transparently disclosed by being covered more intensively in the 2025-26 ESG report and are planned to be actively reflected in future corporate activities.

			■ : Material Issues
Category	Area	Issue Name	Impact Materiality	Financial Materiality	Contents
1	S	Strengthening Workplace Safety and Health	■■■■□	■■■■□	Strengthening Workplace Safety and Health
2	S	Ensuring Customer Safety	■■■■□	■■■□□	Ensuring Customer Safety/Food Ensuring Customer Safety/Cosmetics
3	G	Expanding Ethical and Compliance Management	■■■■□	■■■□□	Expanding Ethical and Compliance Management
4	S	Information Security, including Personal Data Protection	■■■■□	■■■□□	Information Security, including Personal Data Protection
5	S	Strengthening Human Rights Management	■■■□□	■■■□□	Human Rights Management
6	G	Establishing a Sound Governance Structure	■■■□□	■■■□□	Corporate Governance
7	S	Responsible Product Design and Information Provision	■■■□□	■■■□□	Ensuring Customer Safety/Cosmetics
8	S	Sustainable Supply Chain Management	■■■□□	■■■□□	Utilizing Management Systems for Safe and Transparent Dietary Practices
9	E	Climate Change Response	■■□□□	■■■□□	Climate Change Response and Environmental Management
10	S	Talent Acquisition and Development	■■□□□	■■□□□	Human Capital
11	G	Establishment of ESG Management System	■■□□□	■■□□□	Hanmi Science ESG Management
12	E	Expansion of Environmental Management	■■□□□	■■□□□	Climate Change Response and Environmental Management

Hanmi Science Double Materiality Assessment Process

Hanmi Science Materiality Assessment Results

Materiality Assessment Matrix