1.Understanding and Identification
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    » Identifying Stakeholders
    We discuss and adjust stakeholder categories and names. For example, we consolidate "raw material suppliers" and "product supply chain" into "suppliers," modify "consumers" to "customers," and change "community residents" to "community."
    Through a stakeholder identification questionnaire survey conducted among middle and senior management, a total of 63 questionnaires were distributed, with 59 valid responses received, resulting in a response rate of 93.65%.
    The statistical results, confirmed through subsequent discussions, arranged stakeholders into seven categories based on their importance: managers, employees, distributors, customers, shareholders/investors, suppliers, and the community.
    As a result of the reevaluation and integration of stakeholder categories, the identified stakeholders remained the same as in 2022.
     
    » Gathering Material Sustainable Topics
    Based on various international sustainability standards (GRI Guidelines, SASB, TCFD, UN Sustainable Development Goals SDGs), ESG assessment questionnaires, industry-specific indicators, the Sustainability Committee has reorganized and confirmed 30 sustainability issues, including 9 economic, 11 environmental, and 10 social issues.

     
2.Identifying Actual & Potential Impacts
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    » Stakeholders' Material Topics
    Through a questionnaire survey assessing the level of stakeholder concern regarding sustainability issues across seven categories, a total of 213 questionnaires were distributed.  We received 195 responses externally and 12 internal questionnaires were completed, resulting in a response rate of 97.18%.
     
    » 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 level of stakeholder concern and the impact on organizational operations, a significant topic analysis chart was generated. Topics scoring 5.5 or above were identified as significant. Subsequently, after committee discussions, "Animal Welfare" and "Supply Chain Management" were added, resulting in a total of 19 material topics.

     
4.Prioritization based on Impact
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    Based on the 19 material topics, a comprehensive assessment was conducted on the actual/potential, positive/negative impact levels, and occurrence likelihood, rating them on a scale of 1 to 5. These were further categorized based on their impact on the environment, economy, society, and human rights.