Material Topics
Identification of Significant issues
ABC creates CSR questionnaires based on GRI standards after taking into account global trends, industry characteristics, and the issues of concern gathered through stakeholder communication. 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 Significant issues
ABC creates CSR questionnaires based on GRI standards after taking into account global trends, industry characteristics, and the issues of concern gathered through stakeholder communication. 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.
Analysis of Material Topics
In order to establish knowledge on stakeholders' concerned issues, the CSR 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 issue has on the Company's operations. Issues that fall within the range of (3.0,4.3)～(4.6,4.9) were shortlisted as material issues.
Changes in Material Topics
v: Maintain level of concern
+: Increase in level of concern
-: Deletion of concern
| 2021 Material Topics | 2022 Material Topics | Changes | Reasons |
| Ethical Corporate Management | Ethical Corporate Management | v | No change in level of concern |
| Legal Compliance | - | x | No change in the level of concern, incorporate into Ethical Corporate Management topics |
| Operational Performance | Ethical Corporate Management | v | No change in level of concern |
| Supply chain management | Supply chain management | v | No change in level of concern |
| Technological Innovation and Services | - | x | Decrease in level of concern |
| - | Energy Management | + | Energy issues are a global trend and have a significant impact on carbon emissions |
| Climate Change and Energy/carbon Reduction | - | - | No change in the level of concern, incorporate into Energy Management topics |
| Waste Management | Waste Management | v | No change in level of concern |
| Greenhouse Gas Emissions | - | - | No change in the level of concern, incorporate into Energy Management topics |
| Information Security Management | Information Security | v | No change in level of concern |
| Workplace Health and Safety | Workplace Health and Safety | v | No change in level of concern |
| Benefits and Salary | - | x | Decrease in level of concern |
| Employment | Employment | v | No change in level of concern |
| Talent training and development | - | x | Decrease in level of concern |
| Service quality and customer satisfaction | - | x | Decrease in level of concern |
| Social engagement | Social engagement | v | No change in level of concern |