Communication Channels and Issues of Concern for Stakeholders

2020 was the first year of ABC-ATEC 's Corporate Social Responsibility (CSR) program. The Management Committee  has formulated a CSR policy and established a CSR Committee, which was officially renamed the ESG Committee in 2022. We have formulated the "Measures for Identification of Stakeholders and Evaluation of Material Topics in Sustainable Management" to plan and promote various sustainable development policies and systems to ensure the implementation of CSR policies.
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.