GRI 102-46、102-47、102-49

Analysis and Identification of Material Topics

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.

USI-ESG-Analysis and identification of material topics

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).

Stakeholder Materiality Analysis

USI-ESG-Analysis and identification of material topics

Material Topics and Value Chain

USI-ESG-Analysis and identification of material topics USI-ESG-Analysis and identification of material topics USI-ESG-Analysis and identification of material topics

Indicators and Progress of Material Topics

USI-ESG-Analysis and identification of material topics USI-ESG-Analysis and identification of material topics