The results of the Bank’s annual materiality assessment are used to identify key sustainability topics and are incorporated into the Bank’s annual sustainability work plan as strategic priorities. These results are also reported to the Board of Directors for review and serve as a key reference for annual policy implementation. Relevant management units are responsible for refining management practices and setting targets based on the identified material topics. In alignment with the Bank’s risk management policy and the Three-Lines Defense principle, material topics are integrated into the overall Enterprise Risk Management (ERM) framework to ensure effective daily operations and risk oversight. To further strengthen governance, the Sustainable Development Committee regularly tracks and monitors progress. Where necessary, internal and external audit mechanisms are appropriately introduced to manage and mitigate potential impacts associated with material topics.