ESG

Sustainable Development Organization

Sustainable Development Organization

Sustainable Development Strategy

L&K has established comprehensive policies and action plans encompassing economic, social, and environmental development to promote sound corporate governance, foster sustainable environmental development, uphold social welfare, and enhance the transparency of sustainability-related disclosures.

L&K’s management philosophy is rooted in human-centered values, aiming to build a collective corporate identity. In operational management, the company prioritizes sustainable operations, practicing sustainable engineering through the influence of green technology and a strong focus on risk management.

Centered around five key pillars — Professional Essence, Innovative Value, Excellence in Leadership, Resource Minimization, and Accountability —L&K integrates these principles into its corporate culture. These pillars form the company’s core competencies, nurturing a resilient and dynamic organization. L&K aligns its efforts with the United Nations’ 2030 Sustainable Development Goals (SDGs) and actively implements these values in daily operations to fulfill the core functions of sustainable engineering and effectively address social and environmental challenges.

Impact Assessment

When faced with major events, strategic changes, or external challenges, L&K conducts systematic analysis to assess their impact on operations, enabling the formulation of risk response and business continuity strategies.

The L&K Operational Impact Assessment Process begins by defining the objectives and scope, identifying risks and potential impacts, evaluating impact severity, recognizing critical resources and processes, identifying response measures, and designing communication and training plans. The entire process is continuously monitored and improved throughout its execution.

Materiality Assessment and Stakeholder Engagement

L&K identifies key stakeholders relevant to its operations. In response to the evolving concerns of stakeholders regarding sustainability issues, L&K collects and analyzes topics closely related to its business activities. 

By understanding stakeholder concerns and conducting operational impact assessments, L&K performs materiality analyses for its sustainability reporting.


Based on GRI Standards, L&K identifies material topics and, in accordance with disclosure requirements, collects and discloses related information, data, and management approaches. 

L&K fosters effective communication and engagement with stakeholders, enhancing corporate transparency, trust, and social acceptance—key objectives in its pursuit of sustainable development.


These material topics hold internal value for L&K, contributing to performance improvements across environmental, social, and governance (ESG) aspects throughout the supply chain, contractor management, internal operations, and customer service processes.