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Assessment and identification of material topic
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. A total of 15 material topics were identified. Surveys were distributed to stakeholders through the online questionnaire system and paper questionnaire, and their feedbacks are 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 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.
Changes in Material Topics
| Type | 2022 Material Topics | 2023 Material Topics | Changes | Reasons |
|---|---|---|---|---|
| Governance | Integrity Management | Integrity Management | V | No change in level of concern |
| Operational Performance | Operational Performance | V | No change in level of concern | |
| Supply chain management | Supply chain management | V | No change in level of concern | |
| Information Security | Information Security and Customer Privacy | V | No change in level of concern | |
| Environmental | Energy Management | Energy Conservation and Carbon Reduction | V | No change in level of concern |
| - | Climate Change | + | Climate change has become an important issue of concern around the world | |
| Waste Management | - | X | Decrease in level of concern | |
| Social | Workplace Safety and Health | - | X | Decrease in level of concern |
| Employment | Employment | V | No change in level of concern | |
| Social engagement | - | X | Decrease in level of concern |