Westlake (OpCo) discloses its cybersecurity policies and practices in Item 1C of its 10-K filing. The company engages a third-party vendor, Westlake, to perform cybersecurity services under a Services and Secondment Agreement. Westlake maintains a risk-based, defense-in-depth strategy using NIST frameworks, employing controls such as firewalls, endpoint detection, and vulnerability management. The company states it has not experienced material impacts from cybersecurity incidents in the past three years but acknowledges ongoing threats and attempted breaches.