Materiality Issues
Scientech follows the GRI Standards 2021 edition to conduct materiality analysis by consolidating sustainability trends, stakeholder concerns, and benchmarking practices from industry peers. With the support of external experts, we assessed the economic, environmental, and social impacts, and through internal discussions identified topics that have significant influence on sustainable operations. The results were then consolidated, prioritized, and verified to serve as the foundation for determining material topics and sustainability disclosures.
| Compilation of Focus Areas | Identify stakeholder concerns and reference global initiatives (GRI, SDGs, SASB), industry standards, peer benchmarks, and organizational annual goals to consolidate similar topics. |
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| Impact Analysis | Evaluate the influence of each issue on the company’s sustainable operations. External experts assessed the actual or potential negative impacts and positive contributions of each material sustainability topic across economic, environmental, and social dimensions, serving as a basis for prioritization. |
| Confirmation of Material Topics | Hold meetings to integrate external expert assessments with internal discussions, analyze materiality, and identify 12 key sustainability topics aligned with the GRI Standards. |
| Disclosure in this Report | Adopt the value chain approach (from upstream procurement, company operations to customer usage) as the boundary of this report. For each material topic, disclose response strategies, goals, and performance outcomes in line with reporting requirements. Data are systematically collected, submitted to the Board of Directors for review, and published on the official website. |
