Stakeholders Engagement

To understand the impact of the Company's operations on the economy, environment and society, Chipbond collects the needs and expectations of stakeholders through multiple communication channels in its daily operations. The Company conducts a material issues assessment every two years, and refers to the GRI Standards (2021) method process and AA1000 Accountability Principles (2018). Through a systematic process, it identifies, evaluates and determines material issues that stakeholders are concerned about and have significant impacts. Insights gathered through diverse communication channels inform the development of management approaches and action plans to prevent or mitigate potential negative impacts, supporting long-term sustainable development.

Material Issues Identification Process

To confirm the material issues, the Chipbond Sustainable Development team summarized 26 sustainable themes after understanding the Company's sustainability context. Through the questionnaire survey of "Sustainable Topics-Impact Assessment Questionnaire" and "Sustainable Topics-Stakeholder Concerns Questionnaire", the influence of different stakeholders and the impact of different factors on operations are considered and weighted statistics are performed. Topics with stakeholder concern scores above 5 and operational impact scores above 6 were identified, and the "impact on sustainable development" of each topic are included in the analysis after discussion with external experts. Based on these results, 9 material issues were identified and mapped in the materiality matrix. In 2024, compared to the previous year, two new topics—"Air Pollution Prevention" and "Recruitment and Retention of Talents"—were added. Meanwhile, "Sustainable Supply Chain", "Operational Performance", and " Quality and Customer Service" were excluded. Topics such as "Corporate Governance" and "Sustainability Strategy" are categorized under GRI 2 General Disclosures and thus were not listed as separate material topics.