WOER has issued an Environmental, Social and Governance (ESG) management manual that sets out a three-tier governance structure covering the Board of Directors, specialised committees and business units. The framework is designed to tighten compliance oversight, strengthen risk‐management processes and improve disclosure transparency.

At the top level, the Board assumes ultimate responsibility for ESG strategy, risk prevention and oversight, while its Audit, Nomination and Remuneration Committees review specific compliance, talent and disclosure issues. Internal implementation is led by an ESG Management Department, which has established standardised operating procedures—from risk identification to regular reporting—to ensure accountability and traceability across all functional lines.

Key initiatives include: • A quarterly ESG reporting mechanism requiring each department to submit performance indicators on safety, environmental protection, labour and supply‐chain management. • A dedicated whistle-blower channel and anti-corruption training that covers all employees, supported by a zero-tolerance policy for bribery and disciplinary breaches. • A systematic vendor evaluation process that scores suppliers on legal compliance, quality, environmental and social criteria before onboarding. • Regular hazard identification and emergency-response drills, with results filed for board-level review.

The company has also aligned its occupational health system with ISO 45001 and clarified responsibilities for hazard identification, accident investigation and remedial action. At the same time, the Human Resources Department has launched tailored training programmes to embed compliance awareness and ESG responsibilities across all employee grades.

By formalising these measures, WOER aims to reduce operational risks, enhance data traceability and ensure that its internal control system remains robust and responsive to regulatory changes.