Materiality Assessment

Materiality Assessment

Materiality Assessment Process


Assessing the relevance of issues based on global sustainability trends and GRI guidelines involves using surveys to understand stakeholders' concerns regarding the company's environmental, social (including human rights), and corporate governance aspects. A dual materiality assessment method is established to evaluate the operational impact of ESG issues on the company, with key partners in the company's value chain. External sustainability development impacts are evaluated based on the GRI Universal Standards 2021, integrating methodologies developed by the Value Balancing Alliance and the Harvard Business School's Impact-Weighted Accounts research project. This framework constructs an impact-based analysis process to identify material topics.

AUO Sustainability Impact Valuation Report

Risk Impact Assessment Process

 

Identification and Analysis of Material Issues for 2023

 
  • Environmental
  • Social
  • Corporate Governance
1
Sustainable product
2
Circular and clean production
3
Energy management
4
Climate change
5
Water resource management
6
Biodiversity
7
Occupational health and safety
8
Talent attraction and retention
9
Social engagement
10
Human rights and labor relations
11
Diversity and equal opportunity
12
Social cohesion
13
Technological innovation and market layout
14
Supply chain management
15
Sustainable governance operation
16
Integrity
17
Operational risk
18
Stakeholder

Material Topics and Boundaries


Corporate Governance
Environmental
Social
Issue BoundarySignificance to OperationsLevel of Involvement
(Direct/Indirect)
SignificanceSignificanceCorresponding GRI PrincipleCorresponding Chapter
AUOCrystalLocal CommuntiesSuppliers / ContractorsTransportation CompaniesWaste CompaniesCustomers
TaiwanMainland ChinaOverseas
Sustainable Governance OperationFrom 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-Governance1.3 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
StakeholderThe 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 RiskIdentify 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 - Strategy1.5 Risk Management
Supply Chain ManagementThe risk control, management mechanisms Management must be established in order to achieve sustainable developmentDirect
GRI 204
GRI 308
GRI 414
2.5 Responsible Supply Chain Data Overview
Technological Innovation and Market StrategyCustomer management, product operation,market strategy, new business development,as well as R&D are the core key to the company's competitivenessDirect
GRI 204
GRI 308
GRI 414
5.1 Intellectual
5.2 Panel Innovation Technology
Data Overview
ESG
Go Beyond CSR,
Create Shared Values