The HAESL Sustainable Development Report is compiled in accordance with the Global Reporting Initiative (GRI), Core Option framework. The report discloses HAESL’s commitment in sustainable development including strategies, targets, management approaches and our environmental performance. The material topics reported in this report are in accordance with GRI topic-specific disclosures and defined through a materiality assessment and stakeholder engagement processes. Details are provided in the section “Our Approach to Sustainable Development”.