Identification of Material Issues

We conducted identification of material issues based on the sustainable context, verifiability and the principle of accountability from AA1000 under the GRI Standards in the hope to identify the material issues that stakeholders are concerned about and may have impact on the society in a systematic way, and response to the issues of interest to stakeholders appropriately through effective communication. In this process, we focused on the efforts and directions that we will may make and follow for the sustainable development in the future.

 

Material Issues Identification Process
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Marching Toward Sustainable Development

To confirm the significant topics, the Chipbond Sustainable Development team first reviewed the previous year's topics and examined the trends in sustainable development. This process led to the identification of 21 sustainable topics.After collecting the "Impact Questionnaire" and "Concern Questionnaire" for the significant topics, a comparative evaluation was conducted. This year, the evaluation method recommended by the GRI 2021 guidelines was used, considering the severity of impacts on Chipbond, the economy, society, and the environment. Factors such as "severity of impact," "likelihood of occurrence," and "human rights involvement" were taken into account to calculate the impact index for each topic.The concern level of stakeholders was weighted based on their influence. After discussions within the Sustainable Development team, topics with an impact score above 15 and a concern score above 4 were classified as significant topics, forming Chipbond's significant topics matrix.


The evaluation resulted in a total of 11 significant topics for this year. "Waste Management" and "Human Rights Protection" were added as significant topics due to increased concern and impact. "Talent Recruitment and Retention" was removed as a significant topic due to decreased concern and impact.Additionally, "Corporate Governance" and "Operational Performance" were included as significant topics after considering the high level of stakeholder concern and their extensive impact on operations, despite the risk indicators being well managed by the company. These topics have a positive impact on the company.

 

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