Material Topics

CSC has established material topic analysis procedures to examine topics that are highly correlated with the steel industry through the collection and research of World Steel Association's Sustainability Charter and the international sustainability index (Dow Jones Sustainability indices, DJSI). Subsequently, adopting the dual materiality principle outlined in the European Union's Corporate Sustainability Reporting Directive (CSRD), CSC identifies issues with significant impacts are submitted to the Corporate Governance and Sustainability Committee for approval.