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Identification and Direct Impa ct Ana lysis of Stakeholders’ Concerns |
The significant considerations of each relevant issue corresponding to stakeholders are identified in terms of corporate governance, economic aspects, environmental aspects, and social aspects (including human rights/ people). The direct or indirect impacts on both internal and external areas of the enterprise are identified and analyzed for the level of concern among stakeholders. These are then prioritized. The 2025 ESG Committee determined the direct or indirect impacts of the concerns as follows:
●Direct Impact ◎Indirect Impact

Explanation: The table above analyzes the level of importance assigned to 19 material topics by both internal (organization and employees) and external (shareholders, customers, suppliers, government agencies, communities, etc.) stakeholder groups. Topics marked with five levels of importance【●+◎】are identified as material topics, as indicated in light blue . A total of 10 material topics were selected, with Customer Relationship Management and Product Quality combined as one. Responses are provided for both material and secondary topics. Each material topic is also subject to risk assessment and management, including positive and negative impact analysis, as detailed in Section 1.4.2 Risk Management of Material Topics. For the full list and management approach, please refer to Appendix 2.
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Sorting and Response after Identification of Material Topics |
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In response to the stakeholder identification results, the ESG Committee convened to discuss the 2025 ESG Sustainability Report. The meeting focused on reviewing the material topics of stakeholder concern, assessing both the level of stakeholder concern and the actual or potential impact of each topic on the economy, the environment, and people (including human rights). Following the discussion, 19 sustainability-related topics were selected and distributed via a questionnaire. Based on the statistical results, topics were evaluated using combined scores derived from the degree of concern and the formula impact × likelihood. The top-ranking topics were identified. In 2025, the ESG Committee has reconvened to review and integrate these findings with the prior year’s material topics to ensure a holistic view of sustainability priorities. The final list of material topics was documented in meeting minutes and submitted to the Deputy Chief Sustainability Officer for review and approval. A total of 10 material topics are disclosed as summarized in the table below: |


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2025 Material Topics List |
