Close
Cart is empty
Process to Determine Material Topics
ABC-ATEC creates CSR questionnaires based on GRI standards after taking into account global trends, industry characteristics, and the topics of concern gathered through stakeholder communication. The Company conducts a stakeholder survey every three years, with the most recent survey conducted in 2023. Stakeholder feedback is collected through an online questionnaire system. Surveys were distributed to stakeholders through the online questionnaire system, ABC-ATEC identifies actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights, across its activities and business relationships. The identified impacts are assessed and prioritized based on their significance to determine the Group’s material topics.
Identification of Stakeholders
ABC-ATEC considered the company's industry nature and operation model, and the ESG Committee made reference to the five principles of Stakeholder Engagement Standard, AA1000 SES 2015: Dependency, Responsibility, Tension, Influence, and Diverse Perspectives to determine the groups or organizations that ABC-ATEC have influenced on or which have influence on ABC-ATEC, and formulate the "Regulations Governing the Identification of stakeholders and Material Topics Assessment for Sustainable Operations Management" to plan and promote various sustainable development policies and systems, and ensure the implementation of the corporate social responsibility policy. We have identified 6 stakeholders directly related to ABC-ATEC, including employees, suppliers, shareholders/investment institutions, customers, government agencies, and academic institutions.
Identification of Material Topics
ABC-ATEC referred to the GRI Standards and benchmarked against the material topics prioritized by peer companies. Considering international trends, industry characteristics, and issues raised through stakeholder engagement channels, the ESG Committee consolidated and identified 15 material topics as the scope for the materiality assessment survey.
Assessing Stakeholder Interest and Impact
Based on the identified topics, the Company designed stakeholder questionnaires to assess stakeholder interest and the potential impacts of each topic. The survey was distributed through both online and paper formats to relevant stakeholders. In total, 66 stakeholder questionnaires and 15 impacts assessment questionnaires were collected.
Determination of Material Topics
To comprehensively evaluate the materiality of sustainability topics, ABC-ATEC quantified both stakeholder interest and impact through the surveys, and ranked each topic according to its significance. The ESG Committee reviewed and discussed the results, ultimately identifying six priority material topics for disclosure. Corresponding management approaches and targets were established to ensure effective implementation and continuous improvement of sustainability strategies. Upon review, no major changes were observed in the material topics compared to 2023, indicating that the Group’s sustainability direction remains stable and aligned with its long-term strategy.
Materiality Assessment Matrix
In order to establish knowledge on stakeholders' concerned topics, the ESG Committee conducted a materiality analysis that cross-examined the “level of stakeholders’ concern,” as gathered through questionnaires, against “the degree of impacts on the environment, social, and governance” that each topic has on the Company's operations. Topics that fall within the range of (3.8, 4.18) - (5, 4.83) were shortlisted as material topics. Following internal meetings and resolutions, six material topics were selected, along with the necessary disclosure of “Ethical Corporate Management,” totaling seven material topics. In addition to material topics, management goals continue to be set for key environmental management topics. Each topic was prioritized in terms of materiality, with short-, medium-, and long-term goals determined for regular follow-up in team meetings. During these meetings, team members review the accomplishment of short-term goals and implementation plans, and subsequently report the results of the materiality analysis to the Board of Directors.
Periodic Review
After confirming material topics, ABC-ATEC establishes appropriate short term and medium-to-long-term sustainability targets for each topic. Progress toward these targets is monitored and reviewed through biannual ESG Committee meetings, where management processes and action plans are evaluated and adjusted as necessary.
![Identification of Significant issues]( "Identification of Significant issues")
