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Material Topics Assessment Process
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, and their feedbacks gave the Company a good indication of how concerned stakeholders are about each issue, as well as the level of impact each issue has on the Company.
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 impact assessment questionnaires were collected.
Assessment and Identification of Material Topic
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.
Material Topics 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 impact 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 have been selected, along with the necessary disclosures related to "Ethical Corporate Management". In total, there are seven material topics identified. Each topic was prioritized in terms of materiality with short-, medium-, and long-term goals determined for regular follow-up in team meetings, during which team members would review the accomplishment of short-term goals and solutions, and then report the results of the 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.