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.
Note: By referring to international sustainability norms and standards (GRI Universal
Standards, SASB, SDGs, TCFD) and the company's operational goals and vision, the working
group compiled 28 positive/negative actual and potential sustainability topics. After
recovering the questionnaires, scoring, and statistical analysis, 10 material topics were
selected (evaluated every two years; the previous evaluation was in 2024).