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Identification and Analysis of Material Topics
STARLUX adopted the GRI Universal Standards 2021 to assess the impact level of various sustainability topics, while also taking into account the results of the sustainability topic concern assessments for the eight major stakeholder groups mentioned above. This served not only as a management guideline for the Sustainability Report but also helps the Company to review its current sustainability status, continuously implement related policies, and create shared value for society and the Company.
Procedure
Understand Organization:
Based on the Company’s industry characteristics and internal areas of concern, material topics were identified with reference to the GRI Standards, global and domestic sustainability trends, industry benchmarks, and peer practices.
Three Dimensions:
In line with the Company’s industry characteristics, 15 sustainability issues were identified under the three ESG dimensions: Environment (E), Social (S), and Governance (G).
Phase 1:
Industry and Organization
Assessing actual/ potential impacts:
A questionnaire survey was conducted to evaluate the 15 sustainability issues, assessing the positive and negative impacts of each topic on economic, environmental, and social (including human rights) aspects.
Surveying stakeholder concern:
Online questionnaires were distributed to eight categories of stakeholders to gauge their level of concern regarding the 15 sustainability issues, with 326 valid responses collected.
Phase 2:
Assessing Actual& Potential Impacts of Issues
Establishing the materiality ranking:
Based on the results of both internal and external questionnaires, seven material topics were selected.
Materiality decision-making:
The Corporate Sustainability Committee reported to the Board of Directors and confirmed the seven material topics as the Company’s material issues for 2023.
Phase 3:
Rank Priority of Key Topics
Reporting and disclosure process:
The Sustainability Promotion Task Force developed management systems and processes, gathered information, and prepared the sustainability report, which was subsequently reviewed by the Corporate Sustainability Committee.
Information disclosure and assurance:
The Company ensured that sustainability information and performance were accurately represented. The final report was approved by the Chairman and published annually by August 31.
Phase 4:
Report Annual Material Topics