Posco Holdings publishes sustainability report with integrated group ESG disclosure system

Posco Holdings announced Friday that it has published its "2025 Sustainability Report," establishing an integrated ESG (environmental, social and governance) disclosure system at the group level.

To get ahead of mandatory ESG disclosure requirements, Posco Holdings standardized disclosure data across its consolidated subsidiaries — Posco, Posco International, Posco E&C, Posco Future M, Posco DX, Posco Steeleon and Posco M-tech.

In addition, the company said the report consolidates, from a group-wide perspective, the key ESG issues that each subsidiary identified through a consistent double materiality assessment process.

Double materiality assessment is a methodology for identifying material topics by simultaneously considering both the impact of corporate activities on the environment and society and the effect of external sustainability factors on a company's financial condition.

This year, for the first time, Posco Holdings aligned its group-wide ESG disclosure items and data aggregation methods with the core requirements of major investors and ESG rating agencies. The move is intended to improve the consistency and integrity of group ESG information and make it easier to compare and analyze data across subsidiaries.

The report organizes issues by materiality, dividing them into core issues and general issues. For core issues, Posco Holdings and its seven subsidiaries each systematically address governance, strategy, risk management, and metrics and targets for every issue.

Posco Holdings also strengthened its internal control system to improve the reliability of disclosed information. The company established an "ESG Ambassador" program staffed by practitioners from areas including carbon neutrality, safety and finance. Ambassadors participate in the entire process — from report planning through data compilation and verification — to strengthen the link between disclosed information and actual operations.

Posco Holdings said its commitment to responsible disclosure and active stakeholder communication has yielded results. Last year, the company received an A rating in MSCI's ESG assessment, a top Social and Governance Quality Score from ISS ESG, and an integrated A+ rating from the Korea ESG Standards Institute. It was also the only South Korean company recognized as a top performer in the "just transition" category by the World Benchmarking Alliance.