현대제철 통합보고서

BSI Group Korea(hereinafter "the Assurer") was asked to verify Hyundai Steel Co., Ltd. Ltd.'s ‘2021 Sustainability Report(hereinafter the Report"). This assurance statement applies only to the relevant information contained in the scope of the assurance. Hyundai Steel Co., Ltd. is solely responsible for all information and assertion contained in the report. The responsibility of the assurer is to provide independent assurance statement with expert opinions to Hyundai Steel's executives by applying the verification methodology and

This assurance wa s based on the AA1000 AS v3(20 20 ) Assurance Standard and confirmed that the report is prepared in accordance with the Core Option of GRI Standards. The assurance level was based on the Type 1 that confirmed compliance with the four principles of AA1000 AP in accordance with the AA1000 AS and the Type 2 assurance that verified the quality and reliability of the information disclosed in the report. Type 2 was verified for energy consumption, energy intensity, water consumption, water discharge, direct GHG emissions(Scope 1) indirect GHG emissions(Scope 2) GHG emissions intensity, waste generated and workers covered by an occupational health and safety management

The scope of assurance applied to this report is as follows;

• Based on the period from January 1st to December 31st, 20 20 included in the report
• Appropriateness and consistency of processes and systems for data collection, analysis and review
• Major assertion included in the report such as sustainability management policies, strategies objectives, business and performance
• Information related to material issues determined as a result of materiality assessment
• The following items were not included in this assurance
  • Financial information SASB Index, WEF Index, TCFD Index, UNGC Index and UN SDGs Index included in the report
  • Other related additional information such as the website presented in the report

As part of its independent assurance, the assurer has used the methodology developed to collect relevant evidence to comply with the verification criter ia and to reduce errors in the reporting, and has performed the following activities;

• To determine verification priorities, review of materiality issue analysis process and verification of the results
• System review for sustainability strategy process and implementation
• Review the evidence to support the material issues through interviews with senior managers with responsibility for them
• Verification of data generation, collection and reporting for each performance index

On the basis of our methodology and the activities described above, it is our opinion that

• The information and data included in 2020 Hyundai Steel Sustainability Report are accurate and reliable and the a ssurer cannot point out any substantial aspects of material with mistake or misstatement .
• The report was prepared according to the Core option of the GRI Standards