The Company has established a systematic process for identifying material topics by referencing the GRI Universal Standards (2021 Edition) and the Rules Governing the Preparation and Filing of Sustainability Reports by Securities Investment Trust Enterprises published by the Securities Investment Trust & Consulting Association of the R.O.C., while benchmarking against industry sustainable finance practices and key indicators. The Sustainable Development Promotion Team and heads of relevant departments jointly participated in the process to assess the impact of various sustainability issues on the Company’s sustainable development from a cross-departmental governance perspective.
The Company’s materiality analysis employs a dual qualitative and quantitative approach: For the qualitative approach, a comprehensive review was conducted by referencing international sustainability trends, industry practices, and priorities of the competent authorities; for the quantitative approach, we collected data on the level of stakeholder concern regarding each issue through stakeholder questionnaires. In collaboration with internal management and relevant departments, we then assessed the extent of positive and negative impacts on economic, environmental, and people (human rights) aspects, as well as the likelihood of occurrence, to determine the level of sustainability impacts. Finally, we ranked and classified the issues based on the assessment results. At the same time, in response to the international trend of progressively integrating sustainability information with financial disclosures, the Company further referenced the IFRS Sustainability Disclosure Standards to incorporate a comprehensive assessment of potential impacts on the Company’s financial performance, thereby identifying the dual materiality of sustainability issues.
Through the above identification and assessment mechanisms, the Company ensures that, while balancing external impacts and internal financial relevance, it can meet the reasonable expectations of stakeholders, effectively manage sustainability-related risks and opportunities, enhance operational resilience, and reduce the likelihood of operational impacts.
Note:Sustainability materiality is determined by aggregating the assessment results of the positive and negative impacts and likelihood of occurrence for each issue. Issues with a total score exceeding 16 points are identified as material sustainability issues. Financial materiality is determined by assessing financial impacts in accordance with the IFRS Sustainability Disclosure Standards. The top 3 sustainability issues ranked by degree of impact are identified as financially material issues.