2025-26 Hanmi Pharm ESG Report

ESG Management

2025 Materiality Assessment

Hanmi Pharmaceutical annually identifies material issues from the perspective of the future of the domestic pharmaceutical industry and potential risks and opportunities across its entire business. Since 2022, Hanmi Pharmaceutical has been conducting 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). Notably, in 2025, the requirements of global disclosure standards such as IFRS S1 and S2, GRI Standards, and EU ESRS were incorporated. The materiality assessment was conducted to include stakeholders of not only Hanmi Pharmaceutical but also its consolidated subsidiaries, Hanmi Fine Chemical and Beijing Hanmi Pharmaceutical.

Hanmi Pharmaceutical 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 standards, industry peer issue analysis for issue pool formation	- Conduct double materiality assessment considering impact materiality and financial materiality - Derivation of topics requiring priority focus	- Selection of final material topics through review by ESG Group and management
- Previous year's issue analysis - Media analysis¹⁾ - Industry benchmarking - Analysis of ESG global standards, guidelines (GRI, SASB, S&P, ESRS)	- Stakeholder engagement-based assessment²⁾ Materiality analysis through online survey - Impact Materiality : general stakeholders for impact measurement(employees, customers, suppliers, local communities, etc.) - Financial Materiality : stakeholders with high interest in financial performance impact measurement (employees above manager level)	- Selection of key core issues and linkage to the report after internal review - Composition of main content

1) Media analysis

Collection Period	Analysis Data
Based on 2025.1.1 ~ 11.30 Keyword search for Hanmi Pharmaceutical, Beijing Hanmi Pharmaceutical, Hanmi Fine Chemical	Extracted from 4,147 news articles Hanmi Pharmaceutical 3,994 articles/Beijing Hanmi Pharmaceutical 102 articles/Hanmi Fine Chemical 51 articles

2) Details of Stakeholder Engagement-based Assessment

Period	2026. 1. 9(Fri) ~ 1. 21(Wed)
Assessment Items	Response regarding the impact of each issue on external society/environment and on the financial performance of Hanmi Pharmaceutical (Hanmi Fine Chemical, Beijing Hanmi Pharmaceutical).
Subjects	Stakeholders of Hanmi Pharmaceutical, Beijing Hanmi Pharmaceutical, and Hanmi Fine Chemical

Survey Stakeholder Details (Total 300 respondents)
Category	Employees (Managers)	Employees (Staff)	Suppliers	Customers	Shareholders & Investors	Government & Policy Institutions	Local Community/NGOs
Share (%)	18%	36%	35%	4%	1%	2%	5%
Respondents (persons)	53 Hanmi Pharm-29 Beijing Hanmi Pharm-18 Hanmi Fine Chemical-6	107 Hanmi Pharm-75 Beijing Hanmi Pharm-22 Hanmi Fine Chemical-10	106 Hanmi Pharm-15 Beijing Hanmi Pharm-86 Hanmi Fine Chemical-5	13	2	5	14

Hanmi Pharmaceutical Materiality Assessment Results

Hanmi Pharmaceutical derived a total of 14 issue pools through media analysis, peer benchmarking, and global standard analysis. This was derived by deleting issues with high social understanding and integrating similar issues, compared to the 19 issues of the previous year. Furthermore, considering the ESRS double materiality concept, a materiality assessment was conducted based on financial materiality and impact materiality, resulting in the identification of 5 key issues with high impact materiality and financial materiality. The selected material issues will be more intensively addressed and transparently disclosed through Hanmi Pharmaceutical's 2025-26 ESG report, and will be actively reflected in future corporate activities.

					■ : Material Issues
Category	Field	Issue	Impact Materiality	Financial Materiality	Contents	Rank Change from Previous Year
1	S	Ensuring Pharmaceutical Safety	■■■■■	■■■■■	Pharmaceutical Product Safety Assurance	2nd → 1st
2	G	Expansion of Ethical Management and Compliance Management	■■■■□	■■■■□	Expansion of Ethical Management&Compliance Management	3rd → 2nd
3	S	Strengthening Workplace Safety and Health	■■■■□	■■■■□	Strengthening Workplace Safety&Health	1st → 3rd
4	S	Responsible Supply Chain Management	■■■■□	■■■■□	Responsible Supply Chain Management	No Change
5	S	Information Security including Personal Information Protection	■■■□□	■■■■□	Information Security including Personal Information Protection	No Change
6	S	Responsible Marketing and Customer Management	■■■□□	■■■□□	Responsible Marketing	15th → 6th
7	G	Establishing Sound Governance Structure	■■□□□	■■■□□	Corporate Governance	6th→7th
8	S	Strengthening access to medicine	■■□□□	■■■□□	Pharmaceutical support for medically vulnerable groups	17th→8th
9	S	Expansion of R&D investment	■□□□□	■■□□□	R&D Investment	No Change
10	S	Expansion of community engagement and support	■□□□□	■□□□□	Social Contribution	19th→10th
11	S	Enhancing employee capabilities and attracting talent	■□□□□	■□□□□	Human Capital	14th→11th
12	S	Ensuring employees' rights	■□□□□	■□□□□	Human Rights Management	11th→12th
13	E	Minimizing environmental impact	■□□□□	■□□□□	Climate Change Response & Environmental Management	8th→13th
14	E	Climate change response governance and risk management	■□□□□	■□□□□	Climate Change Response & Environmental Management	7th→14th

2025 Materiality Assessment

Hanmi Pharmaceutical Double Materiality Assessment Process

Hanmi Pharmaceutical Materiality Assessment Results

Materiality Assessment Matrix