SKL's sustainability policies and governance framework are aligned with the management framework established by the parent company, TS Holdings. TS Holdings has established a functional Corporate Sustainability Committee to oversee the implementation of sustainable development across TS Holdings and its subsidiaries. The Committee comprises four members, including two independent directors. In 2025, the Committee convened four meetings, with a 100% attendance rate. During the same year, TS Holdings established the “Guidelines for the Establishment of Corporate Sustainability Executive Committee and ESG Team,” under which the presidents of its subsidiaries serve as committee members. The guidelines clearly define the responsibilities of each functional team, which are responsible for planning and promoting corporate sustainability initiatives, consolidating and discussing issues raised by the functional teams, and reporting regularly to the Corporate Sustainability Committee.

In accordance with the “Sustainable Development Best Practice Principles” established by TS Holdings, SKL participates in the TS Holdings' sustainability meetings to communicate the parent company's sustainability strategies and emerging trends to its internal "Corporate Sustainability Committee" and its seven functional groups.

In 2025, SKL continued to strengthen the operation of its Corporate Sustainability Committee by tracking ESG performance and the progress of each functional group quarterly. The Committee convened three meetings during the year to review and approve the Sustainability Report and TCFD Report, confirm material sustainability topics, formulate annual strategies and targets, and review the implementation of sustainability initiatives. SKL also reports its sustainability objectives and implementation progress to the board of directors on a regular basis, enabling the board and senior management to oversee the advancement of the Company's sustainable development efforts.