1.Understanding and Identification
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    ◆ Identifying Stakeholders
    Based on the five principles of the AA1000 SES, which include Dependency,Responsibility, Influence, Diverse Perspectives, and Tension, and through an internal management survey (101 questionnaires issued, 71 valid responses received, with a response rate of 70.3%), we identified seven key categories of stakeholders: management, customers, shareholders/investors, employees,
    authorized dealers, suppliers, and communities. The categories of stakeholders identified in this assessment are the same as those in 2024.

    ◆ Sustainable Topic Collection and Analysis
    Integrating international standards such as GRI Standards 2021, SASB, TCFD,and the United Nations Sustainable Development Goals (SDGs), a total of 31 sustainability issues have been identified (9 in the Economic aspect, 12 in the Environment aspect, and 10 in the Social aspect), with the addition of the "Biodiversity" issue compared to 2024.
2.Identifying Actual & Potential Impacts
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    ◆ Stakeholders' Material Topics
    Issued 215 questionnaires to seven stakeholders, with 214 responses collected (a response rate of 99.5%), to assess the level of stakeholders' concern regarding the issues.

    ◆ The Connections with the Operation
    Check the connection between issues, operation goals, and the United Nations Sustainable Development Goals (SDGs). Assess positive and negative impacts through value chain analysis to select 8 core SDGs.
     
3.Material Impact Assessment
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    ◆ Ranking Material Topics
    Adopt a dual-track assessment integrating "Impact stake holders' evaluation & decisions" (7-point scale) and "Significance of Organizational Impact" (5-point scale,
    assessing possibility and impact extent). To reflect the significance of the actual impacts on stakeholders and company operation, a weighted calculation is applied to
    obtain the significance of organizational impact. A materiality matrix is then plotted, with thresholds set.
    • High Material Issues (7 items): Impact stakeholders' evaluation & decisions score above 5.5, and significance of organizational impact score above 3.3.
    • Moderate Material Issues (12 items): Concern level scores above 5.5, and significance of organizational impact is between 3 and 3.3, or concern level is between 5 and
    5.5, with significance of organizational impact scoring above 3.3.
    • Voluntary disclosure topics (2 items): Although "Animal Welfare" and "Biodiversity" do not meet the material topic threshold, they are included as voluntary disclosure topics considering international trends.
    Compared to 2024, four topics have been added: "Labor Practices & Human Rights," "Community Involvement and Society Charity," "Gender Equality," and "Career
    Development and Employee Training." These were considered by the Sustainable Development Committee in light of industry and trends.
4.Prioritization based on Impact
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    For 21 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.