Material Topic Identification Process
Material topics are identified in accordance with the disclosure principles outlined in GRI 3: Material Topics 2021. The Company also referred to the Double Materiality Assessment (DMA) issueed by the European Financial Reporting Advisory Group (EFRAG) to evaluate potential internal (financial) impacts of sustainability issues. The identification process is as follows:
Step1：Understand Organizational Context and Collect Sustainability Topics
Step2：Surveys on Stakeholder Concerns(once every two years)
Step3：Assess Internal and External Impacts
Step4：Identify Material Topics
Step5：Determine Boundaries for Material Topics
Stakeholder Engagement
GIS complies with the stakeholders were identified by adopting the five major principles set forth in AA1000 Stakeholder Engagement Standards (SES). A total of 7 major categories of GIS's stakeholders were finally identified, and relevant departments are in charge of communicating and responding to issues of stakeholders' concern in accordance with the division of work. In addition, channels such as the Market Observation Post System (MOPs), annual reports, the Company's official website are used for the communication with the stakeholders. The communication and negotiation results and relevant matters are submitted to the chairperson (convener) of the Sustainable Development Committee for review, and the communication status is reported to the board of directors.
A total of 346 valid questionnaires were collected in 2025, and the issues of concern to each stakeholder group were analyzed (as shown in the table below) to facilitate relevant communication and discussion. It has been reported to the board of directors in November 2025.
Stakeholders | Significance to GIS | Issues of Concern | Communication Channels | Frequency | Communication Achievements in 2025 |
Shareholders/Investors/Financial Institutions | Create stable profits and returns on investment (ROI) to achieve sustainable development of GIS. | • Economic Performance • Quality Management • Innovation and R&D • Information Security • Human rights management • Occupational Health and Safety | • Stakeholder surveys • Shareholders' meeting • Investor conference/ forum • Operational performance announcements • Website announcements • Investor hotline/ email | • Occasional • Annually • Quarterly • Monthly • Promptly • Promptly | • Annual general meeting: 1 • Investor conferences: 4 ( All links to complete video recordings of each conference were disclosed.) • Monthly revenue press releases: 12 • Financial report press releases: 4. • Violations of ethical corporate management: 0. • 100% of newly recruited employees signed the "Ethical Management & Intellectual Property Rights Agreement." |
Employees | Provide employees good working environment, competitive remuneration and benefits, and professional trainings, to stabilize operations and establish GIS as an employer of choice. | • Talent Attraction and Equality in Diversity • Talent Development and Cultivation • Occupational Health and Safety • Human rights management • Economic Performance • Hazardous Substance Management | • Stakeholder surveys • Telephone communication/mail correspondence/face-to-face interviews • Occupational health and safety trainings and promotions • Quality training and continuous improvement activities • Consultative organization meetings • Meetings with Supervisors • Conduct annual employee satisfaction surveys | • Occasional • Promptly • At least once every quarter • Weekly • Annually • Occasional • Occasional | • Occupational Health and Safety trainings: 41 programs in total, with a total of 94,821 training hours. • 100% training rate for frontline personnel in Quality Awareness. • Labor-management meetings: 6 sessions. • Meetings with supervisors: 3 sessions. • Employee satisfaction surveys: 8 surveys. • Employee engagement survey: 1 survey, overall score: 80.5. |
Customers | Deliver high-quality products to customers, enhance supply chain value, and solidify GIS's irreplaceable market position. | • Quality Management • Customer Service and Satisfaction • Marketing and Labeling • Supply Chain Due Diligence Management • Hazardous Substance Management • Product Lifecycle Management | • Customer satisfaction survey • Stakeholder section on official website • Stakeholder surveys • Direct communication • External mail correspondence • Customer evaluation meetings | • Annually • Promptly • Occasional • Promptly • Promptly • Occasional | • Customer satisfaction: Grade B. • On-time resolution rate for customer complaints: 100%. • Customer Rejection Rate Grade A. |
Government Agencies | Comply with laws and regulations, become a leading brand in the industry, and drive innovation and set new benchmarks. | • Social Contribution • Materials (Circular Economy) • Hazardous Substance Management • Sustainability Strategy Planning and Practice • Climate Change Management • Supply Chain Due Diligence Management | • Stakeholder surveys • Telephone communication/mail correspondence/document exchange • Seminars/briefings/public hearings/forums • Official notice/Data return • Business visits • Visits from competent authorities • Market Observation Post System | • Occasional • Promptly • As required • As required • As required • As required • Upload and disclose relevant information according to regulations. | • TWSE survey responses: 14 responses • Ministry of Economic Affairs and Science Park Administration survey responses: 10 responses • Hazardous waste transferred and disposed of as required. • The Longhua Park was awarded the UL2799 Zero Waste to Landfill Platinum Certification. • The Sustainable Development Committee convened 2 times. • An ESG website was established, and seven reports on ESG topics were published. |
Suppliers | Strengthen supply chain management, promote mutual benefits, drive the industry value chain, and build sustainable competitiveness. | • Innovation and R&D • Procurement Practices • Hazardous Substance Management • Occupational Health and Safety • Quality Management • Supply Chain Due Diligence Management | • Stakeholder surveys • Consultative organization meetings • Telephone communication/mail correspondence/face-to-face interviews • Document transmission • Supplier commitment letters (project contracting) • Supplier meetings (project contracting) • Supplier visits/reviews • ESG audit of key suppliers | • Occasional • Monthly • Promptly • Promptly • As required • As required • Occasional • Annually | • 116 new suppliers signed the Supplier Commitment Letter, with a signing rate of 95.2% for non-customer-designated suppliers. • Suppliers reviewed: all 109 passed. • Key suppliers ESG audit: all 66 passed. |
Media | Accurately communicate GIS's development strategies and operational performance to ensure the reliability of information. | • Economic Performance • Governance Operations and Information Transparency • Procurement Practices • Information Security • Supply Chain Due Diligence Management • Innovation and R&D | • Stakeholder surveys • Press conferences • Press releases • Feature interviews | • Occasional • Annually • Monthly • Occasional | • Press releases: 18 • Press conferences: 2 |
Non-governmental Organizations | Fulfill corporate social responsibility through social welfare donations, charitable activities, and environmental protection efforts to create positive social impact. | • Talent Development and Cultivation • Talent Attraction and Equality in Diversity • Information Security • Human rights management • Social Contribution • Occupational Health and Safety | • Stakeholder surveys • Stakeholder section on official website • Volunteer services • Public welfare activities | • Occasional • Promptly • Occasional • Occasional | • Employees participated in social welfare donations, totaling 1,132 participants and donating a total amount of NT$461,000. • Volunteer services of 2,762 hours. |