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Sustainable Management
Sustainable Product
Sustainable Actions
Social
Resource
Questionnaire Reports

Copyright © 2024 AmTRAN Technology Co Ltd., All Rights Reserved.

Material Topic Evaluation Process

To identify and manage sustainability risks, AmTRAN follows the four-phase process of the GRI Universal Standards 2021 Edition for Material Topic identification. This involves analyzing global trends and collecting sustainability issues of concern to stakeholders. Through internal impact analysis, the significant extent of economic, environmental, and human rights impacts of sustainability issues is evaluated to preliminarily select Material Topics. Based on the results of this analysis, the Sustainability Office reports to the Sustainability Committee, identifying sustainability issues in the four aspects of governance, environment, products, and society. Finally, ten Material Topics are identified as the primary disclosure management guidelines and related performance themes for the year. We will review Material Topics annually, regularly evaluating the impact of issues as the basis for sustainable development strategy planning, and transparently disclosing positive and negative impacts of sustainability issues to help stakeholders understand the sustainability issues of concern.

Positive and Negative Impact Assessment Results

Material Topic Assessment Process

Step1.

Understanding Organizational Context
Identifying Stakeholders

According to AA1000 SES (Accountability Stakeholder Engagement Standard), eight closely related stakeholders of AmTRAN are identified: customers, employees, shareholders, suppliers, government, community, academia, and media.

Step2.

Identifying Actual and Potential Impacts
Identifying ESG-Related Topics

Based on the sustainability themes of the 2022 report, considering the sustainability trends in the flat-panel display industry, domestic and international benchmark peers, international sustainability standards and regulations (e.g., GRI Standards, SASB Standards, TCFD), and the focal points of regulatory authorities (optical industry sustainability indicators), 21 corporate sustainability topics related to AmTRAN were selected.

Step3.

Evaluating Significance
Investigating Stakeholders' Concern Levels

Considering stakeholders' concerns to help understand AmTRAN's external impacts. A total of 179 questionnaires were collected, including customers (8), employees (105), shareholders (7), suppliers (55), community (2), academia (1), and media (1). Note: No response from the government.

Step4.

Evaluating Significance
Evaluating ESG Topic Impact

Based on the results of stakeholders' concern levels questionnaires, a "Sustainability Topic Impact Assessment Questionnaire" was designed and sent to members of the Sustainability Development Committee's execution teams to score the positive and negative impact degrees of each sustainability theme on "external economy, environment, and people (including human rights)." The impact assessment also considered "occurrence probability" and "impact scale and scope." A total of 12 questionnaires were collected.

Step5.

Prioritizing Most Significant Impacts for Reporting
Analyzing and Sorting

Based on the previous step's questionnaire results, the Sustainability Office analyzed and sorted the overall impact degree of each sustainability theme on "external economy, environment, and people (including human rights)" and drew the 2023 Material Topic bar chart of AmTRAN, identifying ten significant ESG topics.

Step6.

Prioritizing Most Significant Impacts for Reporting
Confirming and Disclosing

Reporting and reviewing the annual ESG Material Topic analysis results in the Sustainability Committee to determine the final ESG Material Topics. According to GRI Standards reporting requirements, collecting and disclosing Material Topic management guidelines and information to write the sustainability report, and further evaluating the consideration boundaries of Material Topics inside and outside the organization, ensuring that important sustainability information is fully disclosed in the report. The report is then submitted to the Board of Directors for review and approval before publication.

重大主題說明

本年度重大主題辨識結果新增「產品品質」、「環境友善產品」係由去年的「低碳產品」與「綠色產品」合併，「能源與溫室氣體管理」係由去年的「能源管理」更名、「誠信經營」係由去年的「法規遵循與道德守則」更名，由外部與內部重大性評估會議討論刪除「公司治理」、「供應鏈管理」、「員工職涯發展」、「社區參與」等主題，由2021年的13項重大主題調整為2022年的9項重大主題。

  • Product

  • Environment

  • Social

  • Governance

Sustainable Products

Sustainable products encompass aspects such as environmental friendliness and energy efficiency. The company's environmentally friendly product development includes high-efficiency, low-energy, and low-carbon products, as well as ensuring that products and their production processes do not use conflict minerals, reducing negative impacts on the natural environment and human rights while meeting customer needs. Failure to meet high-performance standards, resulting in failure to pass relevant energy efficiency certifications, may affect the company's long-term development.

Corresponding GRI Standards: 302-5, 416-1~416-2

Green Low-Carbon Energy-Efficient Products
Innovation and R&D

Establishing product development and innovation advantages, maintaining market competitiveness, enhancing the acquisition and number of the company's intellectual property patents, and developing innovative products. Failure to invest in R&D and innovation resources may limit the number of the company's patents and R&D capabilities, affecting its competitive edge.

Green Low-Carbon Energy-Efficient Products
Hazardous Substance Management

Reducing the content of hazardous substances in products by selecting raw materials with fewer or no harmful components, ensuring that products do not pose health or environmental risks during use and disposal, and enhancing product quality and consumer trust. Excessive hazardous substances in products may lead to health issues for consumers, environmental pollution, and potential concerns from the public and regulatory authorities, impacting the company's financial status and market position.

Green Low-Carbon Energy-Efficient Products
Energy and Greenhouse Gas Management

Improving energy structure through energy-saving actions and the use of renewable energy, increasing energy efficiency, and reducing greenhouse gas emissions through carbon reduction actions, lowering carbon costs at operating sites, and mitigating the rate of global warming and ozone layer damage. Failure to implement energy-saving measures may increase electricity costs and negatively impact the environment. Unmanaged carbon emissions from operating sites may also raise carbon costs and contribute to global warming.

Corresponding GRI Standards: 302-1/302-3/302-4, 305-1~305-7

Green Operations and Climate Change
Circular Economy

Increasing the feasibility of reuse/recycling of products and packaging materials at the end of their lifecycle through product design and end-of-life treatment, enhancing resource sustainability. Failure to recycle and reuse waste/sub-products and packaging materials will reduce the efficiency of using recyclable resources, burdening the environment.

Corresponding GRI Standards: 301-1~301-3

Green Low-Carbon Energy-Efficient Products
Climate Change Response

Incorporating the impacts of climate change on the company's operations into overall risk management, such as carbon fees or carbon trading at local operating sites, and planning responses to physical risks like heavy rainfall, typhoons, floods, and droughts to ensure operational sustainability. Failure to mitigate climate change risks may lead to operational disruptions and increased financial impact costs due to climate change.

Green Operations and Climate Change
Occupational Safety and Health

Providing a healthy and safe working environment for employees, ensuring their health and safety rights at work. Failure to reduce occupational safety and health risks may result in occupational injuries, occupational diseases, and workplace accidents.

Corresponding GRI Standards: 403-1~403-10

Employee Relations
Labor Rights

Respecting human rights, prohibiting child labor and forced labor, ensuring employees' rights to assembly and freedom of speech. Incidents of forced labor, child labor, or forced labor resulting in legal violations will negatively impact the company's reputation.

Corresponding GRI Standards: 401-1~401-3

Employee Relations
Integrity Management

Ensuring that the behavior of the board of directors, senior management, and all company employees complies with business ethics and moral standards by implementing company-wide integrity and ethics training and signing integrity pledges. Improper management of integrity codes and ethics standards may lead to corruption incidents, severely impacting the company's reputation and investor decisions.

Corresponding GRI Standards: 205-2~205-3

Corporate Governance
Data Security and Customer Privacy

Enhancing information security protection to reduce cybersecurity risks and prevent customer privacy or information leakage. If customer information is stolen, it may pose risks and losses to the company and customers in handling information leakage incidents.

Corporate Governance

Value Chain Boundaries of Material Topics

The following table shows AmTRAN's 2023 Material Topics and their impact boundaries:

Material Topic Internal External
Government Agencies Shareholders Suppliers Customers Community
Integrity Management ● ● ● ● ●
Data Security and Customer Privacy ● ● ●
Sustainable Products ● ● ● ●
Innovation and R&D ● ● ● ● ●
Hazardous Substance Management ● ● ● ●
Energy and Greenhouse Gas Management ● ● ● ● ●
Circular Economy ● ● ● ● ●
Climate Change Response ● ● ● ● ●
Occupational Safety and Health ● ● ● ● ●
Labor Rights ● ● ● ●
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