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Independent Assurance Statement

To the readers of the HanmiGlobal 2024 Sustainability Report

Introduction

Korea Management Registrar (KMR) was engaged to provide third-party assurance of the HanmiGlobal 2024 Sustainability Report for the fiscal year ended December 31, 2024. Responsibility for preparing the report, the underlying information, and related internal controls rests with HanmiGlobal’s management. KMR’s responsibility is to perform the agreed assurance procedures and to report an independent assurance conclusion to HanmiGlobal’s management.

Subject Matter

The sustainability performance and activities are described in the HanmiGlobal 2024 Sustainability Report.

• • HanmiGlobal 2024 Sustainability Report

Reporting Criteria

• GRI Standards 2021 (GRI), as updated through 2023

Assurance Standards and Levels

The assurance team followed the processes in ISO 17029 and KMR EDV 01, applying the globally used AA1000AS v3 and KMR’s SRV1000. Under AA1000AS v3, we evaluated adherence to the AA1000AP:2018 principles of Inclusivity, Materiality, Responsiveness, and Impact, and we assessed the reliability and quality of data and disclosures against the GRI indicators. Under SRV1000, we performed a multidimensional review aimed at zero data error, using professional judgment for materiality.

• ISO 17029:2019, ISO 14065:2020, AA1000AS v3:2020 (AccountAbility), AA1000AP:2018 (AccountAbility), SRV1000:2022 (KMR), KMR EDV 01:2024 (KMR).
• Assurance Level and Materiality Threshold: AA1000AS v3 Type 2 with Moderate level; limited assurance otherwise; materiality threshold not set.

Scope of Assurance

The engagement included checking conformance with the reporting requirements of the GRI Standards 2021 and confirming the detailed indicators derived from the company’s materiality assessment, as follows:

• GRI Standards 2021 Reporting Principles;
• Universal Standards;
• Topic-specific Standard

- GRI 403 Occupational Health and Safety.

Data and information relating to entities outside HanmiGlobal’s organizational boundary, such as suppliers, contractors, or partners, were excluded from the scope of assurance.

Verification Procedures

The Korea Management Registrar (KMR) assurance team conducted the verification within the agreed scope and against the stated criteria as follows:

• Assessed the suitability of the reporting criteria used to prepare the sustainability information, and reviewed the reliability of the materiality assessment process and its results.
• Gained an understanding of the data management control environment, processes, and information systems through inquiries (the operating effectiveness of controls was not tested).
• Evaluated whether estimation methods were appropriate and applied consistently (the team did not test the underlying raw data nor develop its own estimates).
• Visited headquarters and selected sites chosen based on their contribution to the report, as well as the likelihood of unexpected changes since the prior period; performed data sampling and examined a limited number of source records at the visited sites.
• Interviewed personnel responsible for preparing the report.
• Considered whether the presentation and disclosure of sustainability information were accurate and clearly scoped.
• Identified possible errors by comparing, reconciling, recalculating, analyzing, and back-tracing underlying information.
• Evaluated the balance and reliability of disclosures using independent external sources and public databases, including press releases.

Limitations and Mitigation

Non-financial information lacks universally accepted reporting systems and well-established practices, and multiple metrics or methods are permitted. This can affect comparability across companies, and the assurance team exercised professional judgment accordingly. Within this engagement, and consistent with ISO 17029, the scope included verification of past fact information (result verification). Validation of forward-looking statements (plan verification) was not included, even if such statements appear in the report.

Under a limited assurance approach, the team evaluated the suitability of the criteria used by HanmiGlobal, assessed the risk of material misstatement due to fraud or error, considered disclosure adequacy, and performed risk assessment procedures that included gaining an understanding of internal control. The nature, timing, and extent of procedures performed are more limited than for reasonable assurance.

The team relied on the premise that the data and information provided by HanmiGlobal were complete and sufficient, and performed inquiries and analyses, together with limited sampling, on the data collected by the company. To mitigate inherent limitations, the team corroborated information quality and reliability using independent external sources and public databases, such as Korea’s electronic disclosure system and the National Greenhouse Gas Management System.

Findings and Opinion

Based on document reviews and interviews, the assurance team held multiple rounds of discussion with HanmiGlobal regarding report revisions and reviewed the final version to confirm that recommended corrections and improvements had been reflected. As a result, the team concludes that HanmiGlobal’s report has been prepared in accordance with the GRI Standards 2021. With respect to the AA1000AP:2018 principles (Inclusivity, Materiality, Responsiveness, and Impact), the team found no instances of non-conformance. Our views on these principles are as follows.

• Inclusivity
  HanmiGlobal has committed to accountability to its stakeholders and operates multiple communication channels at different levels to put this commitment into practice. The assurance team found no stakeholder groups omitted from this process and confirmed that stakeholders’ views and expectations are considered and reflected in the company’s strategy.
• Materiality
  HanmiGlobal determines the significance of issues that affect its sustainability performance through its own assessment process. The assurance team found no evidence that any material issues were excluded from this process.
• Responsiveness
  HanmiGlobal prioritizes the key issues identified and reports its actions, responses, and future plans in a comprehensive and, to the extent possible, balanced manner. The assurance team found no evidence that the company’s responses were inappropriately presented in the report.
• Impact
  HanmiGlobal identifies and monitors the direct and indirect impacts of the material topics derived from the materiality assessment, and quantifies those impacts where feasible. The assurance team confirmed that such impacts are reported accordingly.

Reliability and Quality of Selected Sustainability Performance Information

In addition to assessing conformance with the AA1000AP (2018) principles, the assurance team tested the reliability of sustainability performance data for greenhouse gas (GHG) emissions and energy consumption. To verify these metrics, we interviewed the responsible personnel, conducted data sampling and document checks, and compared the figures with credible third-party sources and public databases. We concluded that the information is reliable and found no evidence of intentional error or misstatement in the sustainability performance disclosures.

Assurer Competence, Independence, and Quality Control System

Korea Management Registrar (KMR) is accredited by the Korea Laboratory Accreditation Scheme (KOLAS) under ISO/IEC 17029:2019 (Conformity assessment — General principles and requirements for validation and verification bodies), with additional accreditation criteria covering ISO 14067 and ISO 14065. KMR is also accredited by the Korea Accreditation Board (KAB) under ISO/IEC 17021 1:2015 (Requirements for bodies providing audit and certification of management systems), and is designated by the National Institute of Environmental Research as a verifier under Korea’s Emissions Trading Scheme (ETS). KMR maintains a comprehensive quality management system that complies with IAASB ISQM 1:2022 and the documented policies and procedures of KMR EDV 01:2024 (ESG Disclosure Assurance System), developed in accordance with ISO/IEC 17029 requirements. KMR also adheres to the ethical requirements of the IESBA Code (2023)—integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. The assurance team is composed of sustainability specialists and remains independent, having no commercial interests in HanmiGlobal other than providing this third-party assurance service.

Limitations of Use and Notice

This assurance statement was prepared for HanmiGlobal’s management to help them understand the company’s sustainability performance and activities. The firm accepts no responsibility for any use of this statement by third parties other than HanmiGlobal’s management. This assurance statement is valid as of the assurance date shown below. If events occur after that date that could materially affect the report, this assurance statement may be revised. We therefore recommend confirming on HanmiGlobal’s website that you are viewing the most recent version of the report.

Hwang Eun Ju, Chief Executive Officer