Samshin

Introduction

Korea Certification Institute (the “Verifier”) was engaged by Samshin (the “Company”) to conduct independent third-party assurance on specific information presented in the 2025 Sustainability Report (the “Report”). The Verifier performed an independent assurance engagement in accordance with this request.
This assurance statement is provided to the Company’s management and stakeholders, and shall not be used for any purpose other than enhancing the fairness and reliability of the Report. The Company bears sole responsibility for all information contained in the Report.

Limitations

The accuracy and completeness of the performance data and information disclosed in the Report are subject to inherent limitations associated with the nature of the data and measurement methods. This assurance engagement was conducted at a Moderate Level, and is therefore based on limited evidence, which presents inherent restrictions.

Scope and Criteria

The verification opinion on the application of the AA1000AP Standard principles is as follows.
The Company describes its sustainability-related activities and performance based on relevant data within the Report. The Verifier evaluated the Report against the AA1000 Assurance Standard (2018) – Type 1, Moderate Level; the reporting principles of the GRI (Global Reporting Initiative) Standards; the UN Sustainable Development Goals (SDGs); and ISO 26000.
Our assurance opinion regarding the application of the AA1000AP principles is as follows.

Assurance Opinion

The Verifier reviewed the draft Report and provided feedback, upon which revisions were made prior to publication. No material misstatements or inappropriate representations were identified in the Report.

• Inclusivity

  - samshin engaged various stakeholder groups to gather key concerns and inputs.
  - The Verifier did not identify any material stakeholder groups whose views were omitted during these engagement processes.

• Materiality

  - The Company analyzed topics aligned with global standards, benchmarked peer organizations, and selected relevant sustainability issues.
  - The Verifier did not find evidence suggesting that any material issues relevant to the business were omitted.

• Responsiveness

  - samshin has established a structured communication process to engage with stakeholders, and its responses appropriately reflect their concerns, perspectives, and expectations.
  - The Verifier did not identify any issues in the Report’s response to key sustainability topics that would breach the responsiveness principle.

• Impact

  - The Company identifies, monitors, and discloses the impacts of its business activities on society to the extent possible.
  - The Verifier did not find any inappropriate measurement or reporting of the Company’s impacts.

Independence

The Verifier is a certification body established in accordance with ISO 17021 and operates as an independent third-party assurance provider. The Verifier maintains independence and adheres to ethical requirements throughout the assurance process.

Recommendations

While the following recommendations do not affect the assurance opinion, the Verifier proposes these improvements based on the procedures performed.
samshin demonstrates positive efforts to enhance transparency and fulfil corporate social responsibility through communication with stakeholders. To improve balance in the Report, the Company is encouraged to continue identifying sustainability issues where performance is relatively weaker and to establish and disclose corresponding mid- to long-term strategies and targets.