1.Understanding and Identification
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    » Identifying Stakeholders
    We identified stakeholders by 5 principles of AA 1000 Stakeholder Engagement Standard 2015: Inclusively, Materiality, Responsiveness and Impact. By conducting the survey with manager above section managers and discussed within the committee members, we have sent 105 questionnaires and received 85 valid one, resulting in a response rate of 80.9%.The statistical results, confirmed through subsequent discussions, arranged stakeholders into 7categories based on their importance: managers, customers, shareholders/investors, employees, distributors, suppliers, and the community. The stakeholder categories identified in this assessment are the same as those in 2023.
     
    » Gathering Material Sustainable Topics
    When collecting sustainability issues, we integrated various sources, including GRI 2021, SASB, TCFD, indicators of industries and SDGs. We also included issues of industry and stakeholders’ rewards. We indentified totally for 30 sustainability issues, including economic aspect for 9, environment aspect for 11 and social aspect for 10.
     
2.Identifying Actual & Potential Impacts
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    » Stakeholders' Material Topics
    To fully understand the actual and potential impacts of various sustainability issues, we adopted a dual-track assessment approach. From the external perspective, we conducted stakeholders’ survey, totally sent 257 questionnaires for 7 stakeholder groups, with 237 valid responses collected, achieving a response rate of 92.2%. This enabled us to gauge the level of stakeholder concern regarding different sustainability topics.

     
    » The connection between business operation and the SDGs
    The Sustainable Development Committee discussed the relevance of the 17 SDGs (Sustainable Development Goals) to our operational activities, evaluated the positive and negative impacts of business operations on the SDGs, and assessed the potential within the industry value chain. As a result, the operational activities aligned with 8 of the SDGs.
     
3.Material Impact Assessment
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    » Ranking Material Topics
    Based on the evidence-based assessment approach, we initially selected 14 material topics using a stakeholder concern threshold of 5.5 as the benchmark. Furthermore, the Sustainability Development Committee, taking into account industry characteristics and development trends in the future, we also include Climate Change Adoption and Risk Management as material topics, and voluntary added Animal Welfare on a voluntary disclosure basis, totally for 17 material topics.


     
4.Prioritization based on Impact
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    For 17 material topics, we conducted the systematic assessment framework including type of impact (positive/negative, actual/ potential), scope of impact (environment, economic, social, human rights) and scored in 1~5 points.
    Our disclosures are according to the significance ranking of each material topic, including management policies and commitments, impact management mechanisms, targets and actions, performance evaluation, implements and future implement plans. Through this comprehensive materiality assessment process, we ensure that the sustainability report addresses stakeholders’ needs, and demonstrate the manage implement and performance on our material performance.