Identification Process of Material Topics

The company's relevant sustainability topics refer to GRI Topic-Specific Standards, Sector Standards, SASB Standards, and the significant topics of the Financial Supervisory Commission's sustainability disclosure indicators. The identification is conducted by the external experts, giving scores to the topics based on the Company's actual or potential negative and positive impacts of the topics on economy, environment, and society (people and human rights). The Company convened a sustainability report kick-off meeting/material topics meeting, discussing significance impacts and likelihoods of all sustainability topics based on external experts' suggestions. During the meeting, the Chairman approved this year's material topics. The identification process can be concretely divided into four stages:

Identification Results of Material Topics

The 14 material topics identified by the Company are Economic Performance, Occupational Safety and Health, Customer Health and Safety, Employment, Legal Compliance, Waste Management, Supplier Environmental Assessment, Training and Education, Supplier Social Assessment, Material Management, Energy, Greenhouse Gas Emissions, Air Quality, and Water and Drainage.

Compared to 2022, there are slight changes in the scores and rankings of "Customer Health and Safety," "Legal Compliance, " "Air Quality, " and "Water and Drainage, " where "Water and Drainage" is a newly added material topic. For the management of material topics, please refer to Chapter 1.1.3 " Material Topics Management Approach" of the 2023 Sustainability Report.

Positive/Negative Impact of Material Topics