The Company follows the GRI Universal Standards Major Materiality Identification Process, which involves constructing three major steps: identification, analysis,
and confirmation. Major materiality analysis is conducted every two years, incorporating dual-major materiality thinking to analyze the impact of sustainability issues on "the
Company's operational impact" and "the impact on economic, environmental, and human (including human rights) factors." The major materiality identification process and results
are discussed by the Group's ESG experts and reported to the ESG Committee, then presented to the Board for approval, ensuring that the direction of sustainable operation and
reporting content align with the concerns and expectations of internal and external stakeholders.