3. Human Rights Grievance Handling Process
As an effective remedy, POSCO has a grievance handling program for stakeholders. To ensure that an issue that is identified is promptly discussed and remedied, POSCO is making efforts to generate quick and reasonable solutions by taking advantage of existing programs, such as the ethical grievance counseling center (Helpline) and the non-ethics-related grievance counseling center (Hotline), which were designed to assist individuals and local communities exposed to adverse impact. [Report grievances to: humanrights@posco.com]

The Grievance Handling Program performs the following important functions in association with the Company's responsibility to observe human rights.
① Facilitates understanding about adverse human rights impact, providing a conduit through which those directly impacted can raise their voice.
② By collecting grievances and offering remedies to victims in the early stages, the proliferation of the human rights impact can be contained.
③ By analyzing the registered grievances, weaknesses of the human rights policy and procedures can be identified and they can be improved.
[Human Rights Management Guideline Reference]
① UN, Universal Declaration of Human Rights (1948), Guiding Principles on Business and Human Rights (2011)
② UNGC, Human Rights Management Framework (2010), ISO26000, Corporate Human Rights Due Diligence (2010)
③ OECD, Guidelines for Multinational Enterprises (2011), Due Diligence Guidance for Responsible Business Conduct (2018)
④ National Human Rights Commission of Korea (NHRI), Human Rights Management Manual for State Owned Enterprises (2018), Human Rights Impact Assessment Checklist (2018)
⑤ Ministry of Justice (MOJ), National Human Rights Plans for Action (2019), Human Rights Management Standard Manual for Companies (2019)