All members of POSCO A&C recognize the importance of health and safety, actively lead accident prevention in their respective areas, and implement the following practices for continuous improvement:

• 1. Consider health and safety as one of the basic elements in management decision-making.
• 2. Proactively prevent accidents, injuries, and illnesses through continuous improvement in health and safety.
• 3. Voluntarily comply with domestic and international agreements, health and safety laws and regulations.
• 4. Establish and operate health and safety goals and detailed objectives for systematic health and safety improvement.
• 5. Provide health and safety training to all employees, including those at construction sites, and to all partner companies, contributing to local community development through participation and cooperation.
• 6. Ensure transparency and accountability in health, safety, and environmental matters to customers and stakeholders.