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The ethical management philosophy of the POSCO Group is founded on
the principle of "Doing the right things right."

Core Values of Ethical Management

The POSCO Group has grown with the mission of contributing to national development and has continuously strived to do the right things right throughout that journey.
To further strengthen public trust and pride within the organization while building momentum for the future, the POSCO Group has reestablished its "Core Values of Ethical Management" based on the following three guiding principles that reflect the values and expectations of the times.

The POSCO Group remains committed to becoming a trusted leader in the global market through ethical management.

Core Values Integrity
Core Values Integrity
First, my decisions and actions are always guided by ‘Integrity.’

Personal gain is never pursued in the course of business, and decisions that are ethically sound and personally honorable are made in all circumstances.

Core Values Respect
Core Values Respect
Second, the value of ‘Respect’ toward others is put into practice.

The human rights of all individuals connected through business activities, including colleagues in the workplace, are protected while diversity is embraced and everyone is treated fairly.

Core Values Mutual
Empathy
Core Values Mutual Empathy
Third, the boundaries of ‘Us’ are expanded through ‘Mutual Empathy’ with stakeholders.

Stakeholder perspectives are carefully considered, and diverse positions and rights are respected to foster mutual trust, shared growth, and continued development.

Ethics Charter

The POSCO Group firmly believes that ethical management is the highest value to pursue for mutual growth with the many stakeholders that make up society and remains committed to putting these principles into practice to become a world-class company built on trust and respect.

All members of the POSCO Group are expected not only to comply with laws and ethical standards based on the philosophy of "doing the right things right," but also to establish an ethical corporate culture through management practices grounded in integrity, respect, and mutual empathy, while remaining faithful to fundamental principles.

At the employee level, individual growth and company development should be pursued through work-life balance, while a positive and fulfilling workplace should be created by fostering a corporate culture built on mutual respect. All individuals are respected as human beings, and responsibility is upheld to ensure the protection of universally recognized human rights throughout society.

At the customer level, customer trust and success are recognized as the foundation of the future, and value that contributes to customer growth should always be created while respecting customer opinions and perspectives.

At the shareholder level, shareholder value should be enhanced through transparent decision-making and efficient management practices that generate fair returns.

At the business partner level, a fair trade environment should be established on the basis of mutual trust, while a sustainable, cooperative business ecosystem should be strengthened through shared growth.

At the community level, responsibilities and obligations as a member of society should be fulfilled to contribute to social development, while recognizing the importance of environmental issues and making every effort to protect the environment throughout business activities.

All members of the POSCO Group pledge to remain constantly aware that individual actions are directly connected to personal pride and to the company's value and reputation. Ethics and integrity will remain firmly at the core of corporate culture and business operations, together with faithful compliance with the established code of conduct.

Ethics Principles

01. Roles and Responsibilities of All Members

All applicable laws and regulations must be observed wherever POSCO FLOW conducts business worldwide.

  • We comply with all applicable laws, regulations, company policies, and guidelines wherever POSCO FLOW conducts business around the world.
  • We uphold professionalism as employees and strive to maintain the company's reputation.
  • We make every effort to establish an ethical culture by taking responsibility for ethical conduct and putting it into practice.
  • We immediately report or consult with a supervisor or the department responsible for ethical management when we become aware that a situation or behavior involving ourselves or others violates or may violate the Code of Ethics.
  • We actively cooperate with investigations conducted by the department responsible for ethical management regarding potential violations of the Code of Ethics.
  • We never engage in any form of retaliation against individuals who report violations of the Code of Ethics or participate in related investigations.
  • We recognize that violations of the Code of Ethics, requesting others to violate the Code of Ethics, failure to cooperate with reports or investigations related to such violations, or retaliatory actions against individuals who report violations or participate in investigations may result in disciplinary action.
    In particular, a zero-tolerance policy applies to the four major unethical acts of bribery and improper benefits, embezzlement, information manipulation, and violations of sexual ethics.

02. Special Responsibilities of Executives and Leaders

Leaders play a central role in strengthening the company's core competitiveness by preventing and eliminating unethical conduct through ethical compliance.

Executives and leaders are expected to lead by example in upholding ethical standards and to prevent unethical conduct within their organizations.
To fulfill these responsibilities, the following principles must be recognized and practiced:
  • Prioritize ethical decision-making whenever company interests conflict with ethical principles in management or operational decisions.
  • Demonstrate through actions what ethical conduct means in the performance of duties and fulfill responsibilities as role models both internally and externally.
  • Educate and advise employees to ensure understanding of the contents of the Code of Ethics, the implementation guidelines, and the importance of compliance.
  • Continuously monitor for unethical conduct within organizations and implement proactive preventive measures, including identifying root causes and improving processes in areas with a high risk of unethical behavior.
  • Foster an organizational culture that supports ethical behavior and encourages employees to speak openly without fear of disadvantage or retaliation.
  • Immediately report or consult with the department responsible for ethical management upon becoming aware that an employee has violated the Code of Ethics.
  • Accept full responsibility for unethical conduct and acknowledge management accountability for unethical actions committed by subordinate employees.

Code of Conduct

01 Compliance with Basic Ethics and Applicable Laws

Do not pursue personal interests.
Protect company information and assets.
Compete and conduct business fairly.

02 Building a Culture of Trust and Respect

Foster a healthy organizational culture.
Provide fair opportunities.
Protect and respect human rights.

03 Delivering Customer Value

Achieve customer satisfaction.
Create customer value.
Secure customer trust.

04 Good Faith and Integrity Toward Investors

Fulfill responsibilities to shareholders.
Communicate transparently with investors.

05 Shared Growth with Business Partners

Build mutual trust with business partners.
Pursue shared growth with business partners.

06 Responsibility to Society and the Environment

Contribute to national and social development.
Make every effort to protect the environment and preserve ecosystems.

Practice Guidelines

01
Restrictions on the provision and acceptance of valuables
02
Principles and restrictions concerning hospitality
03
Principles and restrictions concerning convenience
04
Principles and restrictions concerning congratulatory and condolence money
05
Restrictions concerning solicitations and recommendations
06
Restrictions concerning monetary transactions
07
Restrictions concerning event sponsorship
08
Principles concerning the use and protection of Company assets
09
Principles concerning information protection
10
Fair trade regulations and building mutual trust with suppliers
11
Principles concerning the prevention of conflicts of interest
12
Developing an organizational culture of human respect