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


Material Topics and Boundaries
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 | |||||||||||
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 |