Significant Issues Identification

Identification Process

Our stakeholder management is based on the three principles of communication, materiality and responsiveness and sets great store by two-way interaction with stakeholders. Applying the AA1000SES Stakeholder Engagement Standard, we have identified nine categories of stakeholders, whose classification and concerns are annually reviewed and, if needed, adjusted. In our continuous pursuit of sustainable business, we make every effort to understand and respond to our stakeholders’ concerns and offer transparent communication mechanisms for them to examine the sustainability of our business.

Identification and Analysis of Material Issues for 2022

Environmental
Social
Corporate Governance

Sustainable product

Circular and clean production

Energy management

Climate change

Water resource management

Biodiversity

Occupational health and safety

Talent attraction and retention

Social engagement

Human rights and labor relations

Diversity and equal opportunity

Social cohesion

Technological innovation and market layout

Supply chain management

Sustainable governance operation

Integrity

Operational risk

Stakeholder

Material Topics and Boundaries

ESG

Go Beyond CSR,
Create Shared Values

Issue Boundary	Significance to Operations	Level of Involvement (Direct/Indirect)	Significance				Significance					Corresponding GRI Principle	Corresponding Chapter
			AUO			Crystal	Local Communties	Suppliers / Contractors	Transportation Companies	Waste Companies	Customers
			Taiwan	Mainland China	Overseas	Crystal	Local Communties	Suppliers / Contractors	Transportation Companies	Waste Companies	Customers
Sustainable Governance Operation	From the Board of Directors, Committees to all employees can effectively implement the goals and visions through systematic operation, and avoid the risk of violating laws and establish the same values.	Direct										GRI 102-Governance	1.3 Governance Organization Data Overview
Integrity Management	"Integrity" is fundamental to the corporation. Only with perfect management policies and smooth communication channels can avoid violations of anti-corruption and anti-competitive behaviors.	Indirect										GRI 205 GRI 206	1.4 Business Integrity
Stakeholder	The management of a good relationship with stakeholders helps in building the company's image and brand. Listening to the voice to the needs can also expand the opportunities to form a good ecosystem.	Direct										GRI 102 -Stake- holder Communication	2.3 Stakeholder Management
Operating Risk	Identify and manage risks effectively and promptly through good system mechanisms and practice to allow the corporation to restore its operational capability quickly when it encounters damages.	Direct										GRI 102 - Strategy	1.5 Risk Management
Supply Chain Management	The risk control, management mechanisms Management must be established in order to achieve sustainable development	Direct										GRI 204 GRI 308 GRI 414	2.5 Responsible Supply Chain Data Overview
Technological Innovation and Market Strategy	Customer management, product operation,market strategy, new business development,as well as R&D are the core key to the company's competitiveness	Direct										GRI 204 GRI 308 GRI 414	5.1 Intellectual 5.2 Panel Innovation Technology Data Overview

Issue Boundary	Significance to Operations	Level of Involvement (Direct/Indirect)	Significance				Significance					Corresponding GRI Principle	Corresponding Chapter
			AUO			Crystal	Local Communties	Suppliers / Contractors	Transportation Companies	Waste Companies	Customers
			Taiwan	Mainland China	Overseas	Crystal	Local Communties	Suppliers / Contractors	Transportation Companies	Waste Companies	Customers
Climate Change	Facing impacts of climate change, appropriately implementing mitigation and adaption actions,thinking about life cycle management to identify risks and opportunities, are the tasks that any corporation must face and respond to at the earliest possible time.	Direct										GRI 302 GRI 305	3.I Climate Change Data Overview
Energy Management	Facing the scale of manufacturing electricity consumption, the trend of energy transition Energy and the impact of national energy policies,Management strengthen energy eficiency and stabilizing sources is regarded as an important production capability.	Direct										GRI 302	3.1 Climate Change Data Overview
Water Resource Management	Water resource is a key element of production. Facing the scarcity of resources and weather patterns in production bases, it is important to effectively engage with relevant organizations and external stakeholders.	Direct										GRI 303	3.2 Water Resource Management Data Overview
Green Product	Develop green products and services/ a rigorous green material certification and conflict minerals management mechanism, to be able to gain customer trust and be environmentally friendly.	Indirect										GRI 302 GRI 407	2.4 Customer Relations 3.3 Circular and Clean Production 5.2 Panel Innovation Technology
Circular Production	In response to the scarcity of earth's resources and landill sites, and international trends,innovative technologies for waste reduction and reuse can help reduce production impacts and open up new business opportunities.	Direct										GRI 301	3.3 Circular and Clean Production Data Overview
Technological Innovation and Market Strategy	Air pollution caused by the production process will not only affect the environment, but also affect the relationship with the surrounding neighborhood; therefore, improving management can reduce the risk of violating the laws and create a good relationship.	Indirect										GRI 305	3.3.3 Air Pollution ManagementData Data Overview

Issue Boundary	Significance to Operations	Level of Involvement (Direct/Indirect)	Significance				Significance					Corresponding GRI Principle	Corresponding Chapter
			AUO			Crystal	Local Communties	Suppliers / Contractors	Transportation Companies	Waste Companies	Customers
			Taiwan	Mainland China	Overseas	Crystal	Local Communties	Suppliers / Contractors	Transportation Companies	Waste Companies	Customers
Talent Attraction and Retention	Provide employees with fair and complete remuneration, benefits and policies, so that the manpower is stable, in order to bring up the competitiveness of the company.	Indirect										GRI 201 GRI 202 GRI 405	4. I Talent Attraction and Retention Data Overview
Diversity and Equal Opportunities	A friendly workplace that values employee protection, equal rights gender empowerment and care for disadvantaged, can attract diverse talents from around the world and build a good company reputation.	Indirect										GRI 405 GRI 406 GRI 408 GRI 409 GRI 411 GRI 412	4.1 Talent Attraction and Retention 4.3 Human Rights Protection
Talent Development	Set up complete employee job functional training, career development, performance appraisal, can build an excellent team and create profitability.	Indirect										GRI 404	4.2 Talent Development
Human Rights and Labor Management Relationship	Reduce the disputes and form a good labor management relationship through the establishment of a complete human rights policy and smooth channels to reduce the negative image of the company.	Indirect										GRI 401 GRI 402 GRI 405 GRI 406 GRI 407 GRI 408 GRI 409 GRI 411 GRI 412	4.1.3 Remuneration and Benefits 4.1.4 Happy Workplace 4.3 Human Rights Protection Data Overview
Occupational Health and Safety	Employees and contractors are important human capital of the company. Ensuring the safety of the working environment and the health of personnel can reduce the loss of human capital and smooth production operations.	Indirect										GRI 403	4.4 Health and Safety Data Overview
Human Rights and Labor Management Relationship	Contribute our own expertise and extend the joint participation of the value chain, in addition to fulfilling social responsibilities, and cohering centripetal force and the company's social influence.	Indirect										GRI 203 GRI 413	4.5 Social Participation Data Overview

Significant Issues Identification