Material Topic Evaluation Process
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.