ESG Reporting Information

Reporting Period

This report covers the company's economic, social, and environmental performance and activities from January 1 to December 31, 2024, and for some key results, up to the time of publication in 2025. To help understand annual trends, we have included three-year data from 2022 to 2024 for quantitative performance.

Reporting Standards

This report aligns with the Global Reporting Initiative (GRI) Standards 2021, which are the standards for sustainability reporting. ISO 26000, the UN Global Compact Principles, the IR Framework, the Sustainability Accounting Standards Board (SASB) information disclosure standards, the European Sustainability Reporting Standards (ESRS), International Sustainability Standards Board (ISSB), Task Force on Climate-related Financial Disclosure (TCFD), TNFD(Task Force on Nature-related Financial Disclosure), and CDP(Carbon Disclosure Project) recommendations were referenced when writing the report.

Reporting Scope

This report covers ESG activities, management practices, and performance across all of our business sites, both domestic and international. Financial data is provided in the K-IFRS consolidated format, and non-financial data includes Samsung Biologics’ business sites in Korea and data from Samsung Bioepis, a subsidiary of the company. This report is for the fiscal year in line with the disclosure system of the company, and the energy consumption data and greenhouse gas emissions provided are based on the verification result.

TCFD Reporting Information

Reporting Period

This report covers the period from January 1, 2023 to December 31, 2023 in accordance with the CDP reporting standards and fiscal year criteria. Some pieces of information up to the date of publication in 2024 are included due to their significance. Data for the three years from 2021 to 2023 was provided for year-on-year comparison of quantitative data.

Reporting Standards

This report has been prepared in accordance with the TCFD recommendations by referring to the ISSB S2 climate disclosure standard.

Reporting Scope

Emissions were calculated across the entire scope of Samsung Biologics’ business, including its upstream and downstream processes, in accordance with CDP standards. The Scope 1, 2, and 3 data of Samsung Bioepis, a subsidiary of Samsung Biologics, was included in accordance with the 2023 consolidated standards. Both financial and non-financial information, including entire climate-related performance, has all been prepared in accordance with fiscal years pursuant to our disclosure system. Data related to energy use and GHG emissions have been prepared in accordance with third-party verification results.