SK Square

ESG Performance Data

GRI Content Index

GRI Standards	Metrics Disclosure Contents
General Disclosures
GRI 2 : General Disclosures 2021	2-1 Organizational details SK Square, Co., Ltd. (SK T-tower, 65, Eulji-ro, Jung-gu, Seoul)
	2-2 Entities included in the organization’s sustainability reporting Sustainability > ESG Report - About This Report
	2-3 Reporting period, frequency and contact point January 1 to December 31 of the preceding fiscal year (published annually, contact: esg_sksquare@sk.com)
	2-4 Restatements of information Footnotes for differences from the previous year's report
	2-5 External assurance Sustainability > ESG Report - Independent Assurance Statement
	2-6 Activities, value chain and other business relationships Company > Portfolio Sustainability > Social > Win-win Management
	2-7 Employees Sustainability > Fact Book > ESG Performance Data
	2-8 Workers who are not employees Sustainability > Fact Book > ESG Performance Data
	2-9 Governance structure and composition Company > Team Sustainability > Governance > Corporate Governance
	2-10 Nomination and selection of the highest governance body Sustainability > Governance > Corporate Governance
	2-11 Chair of the highest governance body Sustainability > Governance > Corporate Governance
	2-12 Role of the highest governance body in overseeing the management of impacts Sustainability > Governance > Corporate Governance Sustainability > ESG Report - Materiality Assessment
	2-13 Delegation of responsibility for managing impacts Sustainability > ESG Report - Materiality Assessment
	2-14 Role of the highest governance body in sustainability reporting Sustainability > ESG Report - Materiality Assessment
	2-15 Conflicts of interest Sustainability > Governance > Corporate Governance
	2-16 Communication of critical concerns Sustainability > ESG Report - Materiality Assessment
	2-17 Collective knowledge of the highest governance body Sustainability > Governance > Corporate Governance
	2-18 Evaluation of the performance of the highest governance body Sustainability > Governance > Corporate Governance
	2-19 Remuneration policies Sustainability > Governance > Corporate Governance Sustainability > Social > Employee Values
	2-20 Process to determine remuneration Sustainability > Governance > Corporate Governance
	2-21 Annual total compensation ratio Sustainability > Governance > Corporate Governance
	2-22 Statement on sustainable development strategy Sustainability > ESG Management > ESG Management Vision
	2-23 Policy commitments Sustainability > Social > Employee's Human Rights
	2-24 Embedding policy commitments Sustainability > Social > Employee's Human Rights
	2-25 Processes to remediate negative impacts Sustainability > Social > Employee's Human Rights Sustainability > Governance > Ethical Management
	2-26 Mechanisms for seeking advice and raising concerns Sustainability > Social > Employee's Human Rights Sustainability > Governance > Ethical Management
	2-27 Compliance with laws and regulations Sustainability > Fact Book > ESG Performance Data > ESG Data
	2-28 Membership associations Sustainability > Fact Book > ESG Performance Data > ESG Data Sustainability > Fact Book > ESG Initiative & Ratings
	2-29 Approach to stakeholder engagement Sustainability > Governance > Stakeholder Engagement
	2-30 Collective bargaining agreements Sustainability > ESG Report > Fact & Figures
Material Topics
GRI 3 : Material Topics 2021	3-1 Process to determine material topics Sustainability > ESG Report - Materiality Assessment
GRI 3 : Material Topics 2021	3-2 List of material topics Sustainability > ESG Report - Materiality Assessment
Material Issue 1. Responsible ESG investment
GRI 3 : Material Topics 2021	3-3 Management of material topics Sustainability > Governance > Responsible Investment in ESG
Material Issue 2. Responsible board composition and operation
GRI 3 : Material Topics 2021	3-3 Management of material topics Sustainability > Governance > Corporate Governance
Material Issue 3. Climate change response
GRI 3 : Material Topics 2021	3-3 Management of material topics Sustainability > Environment > Climate Change Response
GRI 302 : Energy	302-1 Energy consumption within the organization Sustainability > Fact Book > ESG Performance Data > ESG Data
	302-3 Energy intensity Sustainability > Fact Book > ESG Performance Data > ESG Data
	302-4 Reduction of energy consumption Sustainability > Fact Book > ESG Performance Data > ESG Data
GRI 305 : Emissions	305-1 Direct (Scope 1) GHG emissions Sustainability > Fact Book > ESG Performance Data > ESG Data
	305-2 Energy indirect (Scope 2) GHG emissions Sustainability > Fact Book > ESG Performance Data > ESG Data
	305-3 Other indirect (Scope 3) GHG emissions Sustainability > Fact Book > ESG Performance Data > ESG Data
	305-4 GHG emissions intensity Sustainability > Fact Book > ESG Performance Data > ESG Data
	305-5 Reduction of GHG emissions Sustainability > Fact Book > ESG Performance Data > ESG Data
	305-6 Emissions of ozone-depleting substances (ODS) Sustainability > Fact Book > ESG Performance Data > ESG Data
	305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Sustainability > Fact Book > ESG Performance Data > ESG Data
Material Issue 4. Integrated management of financial and non-financial risks
GRI 3 : Material Topics 2021	3-3 Management of material topics Sustainability > ESG Report - Risk Management
Material Issue 5. Respect for human rights and diversity
GRI 3 : Material Topics 2021	3-3 Management of material topics Sustainability > Social > Employee's Human Rights
GRI 401 : Employment	401-1 New employee hires and employee turnover Sustainability > Fact Book > ESG Performance Data > ESG Data
	401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Sustainability > Social > Employee Values
	401-3 Parental leave Sustainability > ESG Report - Fact & Figures
GRI 405 : Diversity and Equal Opportunity	405-1 Diversity of governance bodies and employees Sustainability > Fact Book > ESG Performance Data > ESG Data
GRI 406 : Non- discrimination	406-1 Incidents of discrimination and corrective actions taken Sustainability > Social > Employee's Human Rights
Material Issue 6. Protecting shareholder rights and driving value
GRI 3 : Material Topics 2021	3-3 Management of material topics Investor Relations > Shareholder Return
Material Issue 7. Ethical management/fair trade
GRI 3 : Material Topics 2021	3-3 Management of material topics Sustainability > Governance > Ethical Management
GRI 205 : Anti- corruption	205-1 Operations assessed for risks related to corruption Sustainability > Governance > Ethical Management
	205-2 Communication and training about anti-corruption policies and procedures Sustainability > Governance > Ethical Management
	205-3 Confirmed incidents of corruption and actions taken Sustainability > Governance > Ethical Management
Material Issue 8. Community engagement and social value creation
GRI 3 : Material Topics 2021	3-3 Management of material topics Sustainability > Social > Social Contribution
GRI 203 : Indirect Economic Impacts	203-1 Infrastructure investments and services supported Sustainability > Social > Social Contribution
GRI 203 : Indirect Economic Impacts	203-2 Significant indirect economic impacts Sustainability > Social > Social Contribution
Other GRI Index
GRI 201 : Economic Performance	201-1 Direct economic value generated and distributed Investor Relations > Audit Report
GRI 201 : Economic Performance	201-2 Financial implications and other risks and opportunities due to climate change Sustainability > Environment > Climate Change Response
GRI 206 : Anti- competitive Behavior	206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Sustainability > Governance > Ethical Management
GRI 207 : Tax	207-1 Approach to tax Sustainability > Governance > Tax Policy
	207-2 Tax governance, control, and risk management Sustainability > Governance > Tax Policy
	207-4 Country-by-country reporting Investor Relations > Audit Report
GRI 303 : Water and Effluents	303-1 Interactions with water as a shared resource Sustainability > Environment > Environmental Management
	303-3 Water withdrawal Sustainability > ESG Performance Data > ESG Data
	303-4 Water discharge Sustainability > ESG Performance Data > ESG Data
GRI 304 : Biodiveristy	304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Sustainability > ESG Report - Minimizing Environmental Impact
GRI 304 : Biodiveristy	304-2 Significant impacts of activities, products and services on biodiversity Sustainability > ESG Report - Minimizing Environmental Impact
GRI 306 : Waste	306-1 Waste generation and significant waste-related impacts Sustainability > ESG Report - Minimizing Environmental Impact
	306-2 Management of significant waste-related impacts Sustainability > ESG Report - Minimizing Environmental Impact
	306-3 Waste generated Sustainability > ESG Performance Data > ESG Data
	306-4 Waste diverted from disposal Sustainability > ESG Performance Data > ESG Data
	306-5 Waste directed to disposal Sustainability > ESG Performance Data > ESG Data
GRI 308 : Supplier Environmental Assessment	308-1 New suppliers that were screened using environmental criteria Sustainability > Social > Win-win Management
GRI 308 : Supplier Environmental Assessment	308-2 Negative environmental impacts in the supply chain and actions taken Sustainability > Social > Win-win Management
GRI 403 : Occupational Health and Safety	403-1 Occupational health and safety management system Sustainability > Social > Safety & Helath Management
	403-2 Hazard identification, risk assessment, and incident investigation Sustainability > Social > Safety & Helath Management
	403-3 Occupational health services Sustainability > Social > Safety & Helath Management
	403-4 Worker participation, consultation, and communication on occupational health and safety Sustainability > Social > Safety & Helath Management
	403-5 Worker training on occupational health and safety Sustainability > Social > Safety & Helath Management
	403-6 Promotion of worker health Sustainability > Social > Safety & Helath Management
	403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Sustainability > Social > Safety & Helath Management
	403-8 Workers covered by an occupational health and safety management system Sustainability > Social > Safety & Helath Management
	403-9 Work-related injuries Sustainability > ESG Performance Data > ESG Data
	403-10 Work-related ill health Sustainability > ESG Performance Data > ESG Data
GRI 404 : Training and Education	404-1 Average hours of training per year per employee Sustainability > ESG Performance Data > ESG Data
	404-2 Programs for upgrading employee skills and transition assistance programs Sustainability > Social > Employee Values
	404-3 Percentage of employees receiving regular performance and career development reviews Sustainability > ESG Performance Data > ESG Data
GRI 414 : Supplier Social Assessment	414-1 New suppliers that were screened using social criteria Sustainability > Social > Win-win Management
GRI 414 : Supplier Social Assessment	414-2 Negative social impacts in the supply chain and actions taken Sustainability > Social > Win-win Management
GRI 418 : Customer Privacy	418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data Sustainability > Social > Information Security

Category	Code	Accounting Metrics	Unit	SK Square's Response
SUSTAINABILITY DISCLOSURE TOPICS & ACCOUNTING METRICS
Greenhouse gas emissions	TC-SC-110a.1	(1) Total Scope 1 emissions, (2) PFCs emissions	tCO2eq	Total Scope 1 emissions : 175.5 tCO2eq
	TC-SC-110a.1	(1) Total Scope 1 emissions, (2) PFCs emissions	tCO2eq	PFCs emissions : No direct PFCs emissions
	TC-SC-110a.2	Long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets	-	The company established the Net-Zero 2040 Roadmap to achieve carbon neutrality by 2040 and is implementing Scope 1 and 2 greenhouse gas mitigation strategies to achieve this goal.
Energy management	TC-SC-130a.1	(1) Total energy consumed, (2) Percentage grid electricity, (3) Percentage renewable	GJ, %	Total energy consumed : 17,444 GJ
				Percentage grid electricity : The company uses regular commercial power, hence no grid power consumption.
				Percentage renewable : 28.1%
Water resources management	TC-SC-140a.1	(1) Total water withdrawn, (2) Total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress	thousand m3, %	Total water withdrawn : 6,467ton
				Total water consumption : 6,467ton
				Percentage of each in regions with High or Extremely High Baseline Water Stress : The company has no operations for production in regions with High or Extremely High Baseline Water Stress.
Waste management	TC-SC-150a.1	Amount of hazardous waste from manufacturing, percentage recycled	ton, %	No direct production by the company.
Employee health and safety	TC-SC-320a.1	Efforts to assess, monitor, and reduce exposure of employees to human health hazards	-	The company has established a safety management system to create a safe and healthy environment for its employees and suppliers. It also conducts regular safety inspections to identify and address hazards in compliance with the Occupational Safety and Health Act. In addition, there are a range of safety and health programs for the physical and mental health of employees.
Employee health and safety	TC-SC-320a.2	Total amount of monetary losses as a result of legal proceedings associated with employee safety and health violations	-	No employee safety and health violations.
Recruiting and managing workforce	TC-SC-330a.1	Percentage of employees that are (1) foreign nationals and, (2) located offshore	%	Percentage of employees that are foreign nationals : 3%
Recruiting and managing workforce	TC-SC-330a.1		%	Percentage of employees located offshore : 1%
Product lifecycle management	TC-SC-410a.1	Percentage of products by revenue that contain IEC 62474-declarable substances	-	No direct production by the company.
Product lifecycle management	TC-SC-410a.2	Processor energy efficiency at a system level for: (1) servers, (2) desktops, (3) laptops	-	No direct production by the company.
Materials sourcing	TC-SC-440a.1	Description of the management of risks associated with the use of critical materials	-	The company does not directly source conflict minerals. Disclosures relate to the responsible minerals management process of SK hynix, a subsidiary of SK Square, and the status of raw materials suppliers. To ensure responsible sourcing of minerals, the company transparently tracks and manages the entire supply chain in accordance with OECD guidelines.
Intellectual property protection and competitive behavior	TC-SC-520a.1	Total monetary losses as a result of legal proceedings associated with anti-competitive behavior regulations	-	No violation of anticompetitive behavior regulations.
Activity Metrics
TC-SC-000.A		Total production	-	No direct production by the company.
TC-SC-000.B		Percentage of production from owned facilities	%	No direct production by the company.

Classification	Indicators	Contents
A. Corporate Governance Disclose the organization’s governance around climate-related risks and opportunities.	a) Describe the board’s oversight of climate-related risks and opportunities. (Discussion procedure and frequency, strategy and action plan establishment, etc.) b) Describe management’s role in assessing and managing climate-related risks and opportunities.	SK Square considers climate change as both a major risk and a strategic opportunity. The ESG Committee under the Board of Directors approves major agenda items related to climate change, including the review of corporate-wide climate change response plans and strategic directions. The ESG Committee established the 2040 carbon neutrality plan, which outlines the company's mid- to long-term climate change response strategy. We will monitor and manage the implementation of goals and strategies. Sustainability > Environment - Response to climate change
B. Strategy Disclose the actual and potential impacts of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning where such information is material.	a) Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term. b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning. c) Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.	Although SK Square's business has a relatively small environmental impact, we periodically identify climate change-related risks and opportunities through the ESG Committee and the working-level consultative body to analyze the short, mid, and long-term impacts on the company and play our role in climate change response. Physical risks include heat waves, fires, floods, and water shortages, which will increase the cost of responding to risks, such as damage to subsidiaries' business sites. Transition risks include declines in corporate value and increased costs for response. Opportunities include increased corporate value and profits driven by customer trust following our participation in global initiatives. Sustainability > Environment - Net-Zero Sustainability > Environment - Response to climate change
C. Risk Management Disclose how the organization identifies, assesses, and manages climate-related risks.	a) Describe the organization’s processes for identifying and assessing climate-related risks. b) Describe the organization’s processes for managing climate-related risks. c) Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management.	SK Square has established a process to identify and assess risks related to climate change. The working-level consultative body for ESG and the dedicated ESG organization monitor risks and opportunity factors and report them to the ESG Committee. In addition, the ESG Committee assesses the level of the risks and opportunity factors, develops response strategies, and implements them in an organized manner. Sustainability > Environment - Response to climate change
D. Metrics and Targets Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material.	a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process. b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks. c) Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets.	SK Square has set GHG emissions (Scope 1+2) as a key performance indicator for its climate change response. Beginning in 2023, we are working to achieve direct reduction by switching to electric vehicles and indirect reduction by purchasing renewable energy. We have declared Net Zero 2040 and will implement the emission reduction strategies to achieve carbon neutrality. We will regularly disclose relevant information through the sustainability report and website. Sustainability > Environment - Net-Zero

Classification	Unit	2022	2023
Total Energy Consumption
Total energy consumption (intensity)	GJ/KRW 1 billion	20.4	98.2
Total energy consumption	GJ	12,065	17,444
Non-Renewable Energy Consumption
Total non-renewable energy consumption	GJ	12,065	12,548
Comsumption by direct energy source
LPG	GJ	0	0
LNG	GJ	1,395	1,324
Natural gas	GJ	0	0
Gasoline	GJ	1,359	1,607
Diesel	GJ	4	5
Others	GJ	0	0
Comsumption by indirect energy source
Electricity	GJ	9,307	9,612
Steam	GJ	0	0
City gas	GJ	0	0
Renewable Energy Consumption
Total renewable energy consumption	MWh	0	510
Renewable energy consumption by procurement method
Green Premium	MWh	0	510*
REC Purchasing	MWh	0	0
*24 solar power plants in Okcheon-gun, Chungcheongnam-do, etc.
Greenhouse Gas Emissions
Total GHG emissions (intensity)	tCO2e/KRW 1 billion	0.9	3.6
Total GHG emissions (Scope 1+2)¹⁾	tCO2e	594.6	635.5
Scope 1 emissions	tCO2e	149.2	175.5
Scope 2 emissions	tCO2e	445.4	460.0
Scope 3 emissions²⁾	tCO2e	1,632,153	1,637,387
Purchased goods and services	tCO2e	6,380	17,338
Waste generated in operations	tCO2e	11	12
Business travel	tCO2e	194	353
Employee commuting	tCO2e	41	27
Investments	tCO2e	1,625,527	1,619,657
1) This is the result of the location-based calculation method, and if calculated using the market-based method, the value in 2022 is 594.6 tCO2eq and the value in 2023 is 401.2 tCO2eq 2) Among the 15 Scope 3 Categories presented by GHG Protocol's Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011), emissions are calculated in some major categories considering the characteristics of our business areas
Air pollutant emissions
NOx emissions (intensity)	Ton/KRW 1 billion	0	0
NOx emissions	Ton	0	0
SOx emissions (intensity)	Ton/KRW 1 billion	0	0
SOx emissions	Ton	0	0
Dust emissions (intensity)	Ton/KRW 1 billion	0	0
Dust emissions	Ton	0	0
VOC emissions (intensity)	Ton/KRW 1 billion	0	0
VOC emissions	Ton	0	0
NH3 emissions (intensity)	Ton/KRW 1 billion	0	0
NH3 emissions	Ton	0	0
HF emissions (intensity)	Ton/KRW 1 billion	0	0
HF emissions	Ton	0	0
HCI emissions (intensity)	Ton/KRW 1 billion	0	0
HCI emissions	Ton	0	0
Waste generated and recycled
Total waste generated (intensity)	Ton/KRW 1 billion	0.028	0.099
Total waste generated	Ton	16.5	17.6
Waste generated by type
Non-hazardous waste	Ton	16.2	17.3
Hazardous waste	Ton	0.3	0.3
Recycling rate of waste	%	49.7	49.2
Total waste recycling	Ton	8.2	8.7
Total waste treated	Ton	8.5	8.9
Waste treatment volume by type
Non-hazardous waste landfilled	Ton	1.5	1.4
Non-hazardous waste incinerated	Ton	6.7	7.2
Non-hazardous waste (others)	Ton	0.0	0.0
Hazardous waste landfilled	Ton	0.0	0.0
Hazardous waste incinerated	Ton	0.0	0.0
Hazardous waste incinerated (others)	Ton	0.3	0.3
Water consumption and reuse
Total water withdrawals (intensity)	Ton/KRW 1 billion	9.3	36.4
Total water withdrawals	Ton	5,475	6,467
Water withdrawals by intake source
Municipal water	Ton	5,475	6,467
Underground water	Ton	0	0
Water withdrawals in sensitive areas	Ton	0	0
Total water reuse rate	%	0	0
Water consumption	Ton	5,475	6,467
Water reused	Ton	0	0
Discharge of water pollutants
COD emission (intensity)	Ton/KRW 1 billion	0	0
COD emission	Ton	0	0
BOD emission (intensity)	Ton/KRW 1 billion	0	0
BOD emission	Ton	0	0
T-N emission (intensity)	Ton/KRW 1 billion	0	0
T-N emission	Ton	0	0
SS emission (intensity)	Ton/KRW 1 billion	0	0
SS emission	Ton	0	0
Environmental education
Education hours per person	Hour	0.6	0.6
Participants	Person	87	85
Total education hours(including environmental skills training)	Hour	55.1	53.8
Breach of environmental laws and regulations
Domestic and overseas environmental regulatory violations	Count	0	0
Amount of fines for domestic and overseas environmental regulatory violations	KRW 1 million	0	0

Classification	SK Square
Clean Technology
Strategic focus on clean technology development	No clean technology development strategy as there is no technology development capabilities in company currently
Target to increase investment in clean tech	No direct clean technology investment
Clean technology R&D expense	No expenditure related to clean technology R&D
R&D activities corresponding to clean technology	No clean technology R&D activities
Numbers of patents related to clean technology	No patents related to clean technology
Clean technology activities(Biz) sales	No sales from clean technology activities
Clean technology activities(Biz) performance	No direct clean technology activities
Product Environmental Efficiency
Percentage of products that can be recycled or reused (by ton)	No direct products manufacture
Percentage of products containing IEC 62474* reportable substances (based on sales)	No direct products manufacture
Integrated (hardware + software) energy efficiency process management and energy efficiency performance by product category(server, desktop and laptop)	No direct products manufacture
Eco-friendly design (eco design)	No direct products manufacture
Third-party certification and Type II certificateion product	No direct products manufacture
*International standard of contained materials in electrical and electronic products
Controversial Materials Emissions and Waste
Management of soil, noise, vibration and odor	We do not have production facilities such as factories, and there is no hazardous waste other than non-hazardous waste
Strategies to reduce controversial material footprint in the supply chain	Through the Supplier ESG Code of Conduct, we obligate all our suppliers to comply with environmental responsibilities
Regular environmental impact audits (for all business sites)	We do not have production facilities such as factories, and there is no hazardous waste other than non-hazardous waste
Regular environmental impact audits (per year)	We do not have production facilities such as factories, and there is no hazardous waste other than non-hazardous waste
Raw Material Use
Raw material consumption and intensity	No raw materials directly used or procured ourselves

Classification	Unit	2022	2023
Employee Status
Total employees	Person	87	95
By gender
Number of male	Person	68	74
Number of female	Person	19	21
By age
Number of ~29	Person	3	3
Number of 30~49	Person	81	86
Number of 50+	Person	3	6
By employement type
Number of regular	Person	84	91
Number of temporary	Person	3	4
Number of new hires	Person	4	11
Percentage of employees with disabilities	%	0	0
Number of employees with disabilities	Person	0	0
Percentage of women in executive positions	%	17	15
Number of women in executive positions	Person	2	2

Classification	Unit	2022	2023
Employee Safety
LTIR(Lost time injuries rate)	per 200,000 working hour	0	0
LTIR by employee type
Regular	per 200,000 working hour	0	0
Temporary	per 200,000 working hour	0	0
Number of LTI	Case	0	0
Employee fatality rate	%	0	0
Number of employee fatality	Case	0	0
OIFR(Occupational illness frequency rate)	per 200,000 working hour	0	0
Number of employee occupational illness	Case	0	0
Employee Compentency Development
Employees educated	person	86	95
Percentage of employees educated	%	98.9	100
Total education hours	hour	2,008	3,206
Education hours per person	hour	23.1	33.7
Total education costs	KRW 10,000	18,076.1	17,346.6
Education cost per person	KRW 10,000	207.8	182.6
Contributions and Other Spending
Total amount of political contributions	KRW 10,000	0	0
Total lobbying funds	KRW 10,000	0	0
Total amount of assoiation fees*	KRW 10,000	352	2,861
Others	KRW 10,000	0	0
*Association fee increased in 2023 due to new membership in the UN Global Compact.
Human Capital ROI
Total Revenue(A)	KRW 1 million	2,370,533	2,276,508
Total Operating Expenses(B)	KRW 1 million	2,719,127	2,563,613
Total Employee-related Expenses(C)	KRW 1 million	474,786	455,471
Human Capital ROI((A-(B-C))/C)	-	0.27	0.37

Classification	SK Square
Employee Compentency Development
Employee stock ownership plan (ESOP) or employee stock purchase plan (ESPP)	SK Square is implementing a program that allows employees to select incentives as treasury stock so that employees can voluntarily participate in enhancing the company's corporate value. All permanent employees(95.8% in FY 2023) are eligible to participate in corporate value enhancement as a shareholder by selecting the amount of stocks received within the size of their incentives. In 2023, about 71% of all employees participated. SK Square enhances implementation for ESG management by adding factors covering all ESG areas(e.g., GHG reduction, employee safety and health, and anti-corruption practices) to KPIs in the performance evaluation. In addition, the ESG performance will be reflected in compensation for all management members.
Determining factors for compensation (remuneration system)	In order to maximize company-wide performance and motivate individual employees, SK Square implements compensation in consideration of both collaboration-based company-wide performance and organizational and individual differential performance.
Regular performance appraisals and feedback processes	SK Square conducts performance evaluations based on fair procedures every year to check the performance and skill levels of employees. Evaluation results are finalized through sufficient discussion and debate, feedback process through personnel evaluation sessions for each organization. The finalized results are provided as individual feedback to each employee and used for development, compensation, and position assignment. In 2023, 100% of all employees received performance evaluation according to SK Square's performance evaluation system(employees on annual leave, etc. are excluded from the evaluation).

Classification	Revenues (FY 2023)
Classification	KRW 1 million	%
Total Revenues	2,276,508	100
Eligible Business Activities	1,921,318	84
Holding Company	443,181	19
Security Business	865,213	38
Platform Business	612,924	27

Sustainability