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Using the results of our significant impact assessment survey, we mapped the distribution of positive and negative impacts on a two-dimensional chart. The horizontal axis represents the severity, scale, and scope of an impact, while the vertical axis denotes the likelihood of its occurrence. We applied the following thresholds to determine significance: "Severity ≥ 2.5 、 Scale and scope ≥ 2.5 、 Likelihood ≥ 2.0" A total of 30 impacts exceeded this threshold and were consolidated into 10 material topics based on their similarity. These were formally confirmed by the Strategy Committee. Based on this identification process, Walrus Pump has established 10 corresponding management approaches and planned mid-term sustainability projects spanning 2–3 years. Progress on these projects is regularly reported to the Board of Directors for oversight and guidance. The results, along with responses to stakeholder concerns, are disclosed in our annual report.

