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Stakeholders

Stakeholders

Stakeholder Engagement
Material Topic Management
Engagement Links and Survey

Material Topic Management

Material Topic Management and Analysis Process

01

Understand the Organizational Context

Identify stakeholders and compile the sustainability topic list

Stakeholder Identification

Based on the five principles of the AA1000 Stakeholder Engagement Standard (AA1000 SES), seven key stakeholder groups were identified:

Shareholders, Suppliers/Contractors, Customers, Employees, Government Agencies, Academic/Research Institutions, Financial Institutions

Stakeholder Concern Survey

Conducted surveys across 7 stakeholder groups via diverse channels and online responses, recovering a total of 572 valid questionnaires.

Sources of Sustainability Topics List

Referenced domestic and international regulations, industry topics, SASB, TCFD, and GRI standards, alongside company operational goals and internal departmental feedback. Identified positive, negative, actual, and potential impacts generated by enterprise operations on the environment, society, and governance.
In 2025, following evaluation, the company maintained the 21 focus topics from the previous year.

02

Identify Actual & Potential Impacts

Assess the impacts of material topics.

Through online surveys or department head interviews on sustainability topics, 10 survey responses were collected to evaluate the following for each topic in 2025:

Actual and Potential Impacts (Positive / Negative)
Scope / Level of Involvement
Likelihood of Occurrence

For negative impact topics, in addition to understanding the likelihood of impact occurrence, due diligence investigations were conducted based on topic relevance to evaluate the appropriateness of current management metrics and legal compliance, serving as a basis for adjustments and improvements.

03

Assess the Significance of Impacts

Establishment of Material Topics and Management Metrics.

Through meetings of the Sustainability Working Group, consultations with external experts, and confirmation by senior management, re-evaluations were conducted based on the actual/potential impact severity and likelihood of occurrence in 2025.

Key Assessment Areas
Impact Severity

(Impacts on economy, environment, and people)

Stakeholder Concern Level

(Level of concern and expectations)

Current Management Capabilities and Response

(Policies, measures, and performance)

Following evaluation, the 8 material topics identified in the previous year were maintained for management and reporting in 2025.

04

Determine Material Topics for Reporting

Finalize reported material topics and management KPIs

Based on operational impact severity and stakeholder concern level, 8 material topics were plotted on a Materiality Matrix, with corresponding short-, medium-, and long-term goals established.

Material Topic Analysis Matrix

Going forward, the company will continuously review the significance of each sustainability topic and adjust material topics in a timely manner based on actual stakeholder feedback, ensuring transparency, reasonableness, and balance in report disclosures.

2025 Sustainability Topics

21 sustainability topics were identified. Energy and GHG Management are shown separately in the matrix but combined as one material topic in the management table.

Material Topic

Governance

01
  • Integrity Management
  • Regulatory Compliance
  • Information Security
  • Customer Relationship Management
  • Financial Performance
  • Risk Management

Economic

02
  • Sustainable Supply Chain Management
  • Innovative Product R&D
  • Product Quality and Product Responsibility

Environmental

03
  • Energy Management
  • Greenhouse Gas Management
  • Air Pollution Control
  • Water Resource Management & Wastewater Treatment
  • Waste Management
  • Biodiversity

Materiality Matrix

21 sustainability topics; stars mark material topics. Energy management and greenhouse gas management are shown separately in the matrix and combined in the management table. High Low Operational Impact Degree High Stakeholder Concern Level Material Topics Integrity Management Integrity Management Regulatory Compliance, material topic Regulatory Compliance Product Quality andProduct Responsibility Product Quality andProduct Responsibility OccupationalHealth & Safety, material topic OccupationalHealth & Safety Information Security, material topic Information Security CustomerRelationshipManagement, material topic CustomerRelationshipManagement Human RightsManagement, material topic Human RightsManagement Innovative Product R&D, material topic Innovative Product R&D Risk Management Risk Management Labor-Management Communication Labor-Management Communication Water Resource Management& Wastewater Treatment Water Resource Management& Wastewater Treatment Sustainable SupplyChain Management, material topic Sustainable SupplyChain Management Greenhouse Gas Management, material topic Greenhouse Gas Management Waste Management Waste Management Air Pollution Control Air Pollution Control Talent Recruitment, Retention& Development Talent Recruitment, Retention& Development Energy Management, material topic Energy Management Diversity &Inclusion Diversity &Inclusion Biodiversity Biodiversity Community Engagement Community Engagement Financial Performance Financial Performance
Sustainability Topics
  • Integrity Management
  • Regulatory Compliance
  • Product Quality andProduct Responsibility
  • OccupationalHealth & Safety
  • Information Security
  • CustomerRelationshipManagement
  • Human RightsManagement
  • Innovative Product R&D
  • Risk Management
  • Labor-Management Communication
  • Water Resource Management& Wastewater Treatment
  • Sustainable SupplyChain Management
  • Greenhouse Gas Management
  • Waste Management
  • Air Pollution Control
  • Talent Recruitment, Retention& Development
  • Energy Management
  • Diversity &Inclusion
  • Biodiversity
  • Community Engagement
  • Financial Performance

Material Topics and Value Chain Analysis

Data table
Aspect Material Topic Importance to TAI-TECH Value Chain GRI Standard Mapping
Suppliers Customers Society
Governance Customer Relationship Management Corporate core competitiveness stems from establishing sustainable and close partnerships with customers. By maintaining high customer satisfaction, we continuously deepen customer trust and recognition. ● GRI 417-1
Economic Innovative Product R&D Strengthening product advantages through innovative technology R&D, while maintaining market share and technical leadership in product specifications. ● ▲ Company-specific topic
Governance Information Security Identifying information security risks and conducting training on information security management policies to enhance organizational resilience against cybersecurity incidents and threats, thereby avoiding operational losses and reputational risks caused by cyberattacks. ▲ ▲ GRI 418-1
Social Occupational Health and Safety Complying with occupational health and safety management regulations to provide a healthy work environment that meets legal requirements, strengthening safety awareness among employees and contractors, and preventing occupational accidents. ▲ ▲ ▲ GRI 403-8 ~
403-10
Social Human Rights Issue Management Ensuring compliance with international human rights standards to prevent child labor, forced labor, or unfair wages; building a positive corporate social image; and strengthening trust relationships with suppliers, consumers, and partners. ▲ ▲ ▲ GRI 405 ~ 409
Governance Regulatory Compliance Complying with laws and regulations in various countries to establish sustainable brand development. Compliant operations enable smooth entry into new markets and demonstrate corporate commitment to social responsibility and ethical management. ● ▲ Company-specific topic
Environment Energy and Greenhouse Gas Management Actively enhancing energy efficiency and reducing environmental impact through process optimization, carbon reduction, and sourcing renewable energy, thereby driving a gradual transition to low carbon and responding to climate change impacts. ● ● GRI 302, 305
Economic Sustainable Supply Chain Management Suppliers are vital partners for the company. By establishing risk control and sustainability management mechanisms, we enhance supply flexibility and shorten new product development lead times, growing together with supplier partners to build a resilient supply chain. ● ▲ GRI 308, 414
● Represents direct impact ▲ Represents indirect impact

Material Topics and Performance Targets

01

Customer Relationship Management
Responsible Department
Marketing Dept.
Impact Type
Positive / Actual
Stakeholder Concern
★★★
Operational Impact
★★★
Customer Relationship Management: Management Metrics
Management Metrics 2025 Actual 2025 Target Target Met 2026 Target 2030 Target 2040 Target
Customer Satisfaction Survey Coverage Rate 93% 80% V 93% 95% 95%
Customer Satisfaction Survey Response Rate 100% 100% V 100% 100% 100%
Customer Satisfaction Score 91.5 90 V 92 92 92
Average Customer Complaint Processing Timeliness Completion Rate 100% 100% V 100% 100% 100%
02

Innovative Product R&D
Responsible Department
R&D Dept. / Quality Dept.
Impact Type
Positive / Actual
Stakeholder Concern
★★
Operational Impact
★★★
Innovative Product R&D: Management Metrics
Management Metrics 2025 Actual 2025 Target Target Met 2026 Target 2030 Target 2040 Target
Number of Patents 4 ≥ 2 V ≥ 2 ≥ 2 ≥ 2
R&D Team Size 67 employees ≥ 50 employees V
R&D and Product Improvement Personnel as % of Taiwan Sites 6.99% 0 - 7% 7.5% 8%
R&D Expenses NTD 90.39M ≥ NTD 70M V
R&D Investment as % of Annual Revenue 1.67% 0 - 1.7% 1.8% 2%
03

Information Security
Responsible Department
Information Security Dept.
Impact Type
Negative / Potential
Stakeholder Concern
★★
Operational Impact
★★★
Information Security: Management Metrics
Management Metrics 2025 Actual 2025 Target Target Met 2026 Target 2030 Target 2040 Target
Information Security Incidents 0 cases 0 cases V 0 cases 0 cases 0 cases
Annual Information Security Training 1 hour 1 hour V 1 hour 1 hour 1 hour
Social Engineering Drills 2 times 2 times V 2 times 2 times 2 times
ISO 27001 Certification New Target for 2025 Passed Passed Passed
Server Vulnerability Scans New Target for 2025 2 times 2 times 2 times
04

Occupational Health and Safety
Responsible Department
EHS Dept.
Impact Type
Negative / Potential
Stakeholder Concern
★★★
Operational Impact
★★
Occupational Health and Safety: Management Metrics
Management Metrics 2025 Actual 2025 Target Target Met 2026 Target 2030 Target 2040 Target
Disabling Injury Frequency Rate (FR) 0.32 < 0.87 V < 3-year average value of electronic components manufacturing industry
Disabling Injury Severity Rate (SR) 7 < 12 V < 1/2 of 3-year average value of electronic components manufacturing industry
05

Human Rights Management
Responsible Department
HR Dept.
Impact Type
Negative / Potential
Stakeholder Concern
★★
Operational Impact
★★★
Human Rights Management: Management Metrics
Management Metrics 2025 Actual 2025 Target Target Met 2026 Target 2030 Target 2040 Target
Zero Recruitment Fee Coverage Rate 100% 100% V 100% 100% 100%
Human Rights Training Completion Rate Taiwan: 100% Taiwan: 100% V Group: 100% Group: 100% Group: 100%
Grievance Case Resolution Rate 100% 100% V 100% 100% 100%
06

Regulatory Compliance
Responsible Department
All Departments
Impact Type
Negative / Potential
Stakeholder Concern
★★
Operational Impact
★★
Regulatory Compliance: Management Metrics
Management Metrics 2025 Actual 2025 Target Target Met 2026 Target 2030 Target 2040 Target
Business Integrity Training Completion Rate 99% 90% V 100% 100% 100%
Labor-Related Penalty Cases 0 cases 0 cases V 0 cases 0 cases 0 cases
Environmental Penalty Cases 0 cases 0 cases V 0 cases 0 cases 0 cases
07

Energy and Greenhouse Gas Management
Responsible Department
All departments
Impact Type
Negative / positive actual
Stakeholder Concern
★★
Operational Impact
★★
Energy and Greenhouse Gas Management: Management Metrics
Management Metrics 2025 Actual 2025 Target Target Met 2026 Target 2030 Target 2040 Target
Taiwan Scope 1 and Scope 2 GHG Emissions Reduction (tCO2e, vs. 2021 Baseline) 8.06% 13% X 15% 28% 40%
Purchased Electricity Intensity Reduction (GJ / million units, vs. Previous Year) Taiwan 16.1% 1% V Group 1% Group 1% Group 1%
08

Sustainable Supply Chain Management
Responsible Department
Procurement Dept.
Impact Type
Negative / Potential
Stakeholder Concern
★★
Operational Impact
★★★
Sustainable Supply Chain Management: Management Metrics
Management Metrics 2025 Actual 2025 Target Target Met 2026 Target 2030 Target 2040 Target
Percentage of Suppliers Returning Signed Code of Conduct Commitment 100% 100% V 100% 100% 100%
Supplier Social Responsibility General Assessment Questionnaire Response Rate 100% 100% V 100% 100% 100%
Percentage of Suppliers Conducting Scope 1 & 2 GHG inventory (Self-Inventory + Verification) New Target for 2025 40% 80% 100%
Supplier Training Sessions New Target for 2025 2 sessions 2 sessions 2 sessions

Stakeholder Concern and Operational Impact: ★ indicates the lowest level; ★★★ indicates the highest level.