Fuburg manages its material topics based on the level of stakeholder concern, their impact on the Company’s operations, and sustainability trends. For identified material topics, the relevant responsible units establish management approaches, implementation measures, and tracking mechanisms according to the nature of each topic. Management performance and areas for improvement are disclosed through the annual Sustainability Report.
The Company will continue to review the connections between its material topics and the GRI Standards, regulatory requirements, industry trends, and the expectations of internal and external stakeholders. The results serve as a reference for sustainability disclosure, internal management, and resource allocation.
Fuburg identifies material topics based on its operational characteristics, industry trends, stakeholder concerns, and sustainability standards, comprehensively assessing the impact of each topic on the Company’s operations and on environmental, social, and governance aspects. Through stakeholder engagement, internal discussions, and annual data compilation, the Company identifies topics that are highly relevant to its sustainable operations and uses them as the basis for Sustainability Report content and subsequent management actions.
The relevant responsible units manage and monitor material topics and establish policies, management processes, implementation measures, and performance data according to the nature of each topic. Fuburg will continue to review the appropriateness of its material topics and adjust its sustainability management priorities in response to changes in the external environment, regulatory trends, industry developments, and stakeholder feedback, thereby strengthening its ability to identify, manage, and respond to material impacts.
To effectively gather stakeholder opinions, Fuburg refers to the GRI Standards issued by the Global Reporting Initiative and the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies. Stakeholder identification questionnaires are used to ensure that stakeholder opinions are collected as broadly as possible.
Materiality Analysis Process
- Identify Stakeholders
Identify key stakeholders based on the six principles of the Stakeholder Engagement Standard. - Collect Topics of Stakeholder Concern
Through questionnaire surveys, stakeholders are invited to express their needs and concerns, enabling Fuburg to understand their level of concern regarding various sustainability topics. - Assess and Prioritize Material Topics
Each topic is evaluated based on the level of stakeholder concern and its impact on Fuburg’s operations, and is then prioritized for disclosure. - Identify Material Aspects
Material topics are ranked according to their assessment scores and mapped to the corresponding material aspects and indicators. - Discussion and Commitment
Following evaluation by the core team, material topics and corresponding approaches are reported at Fuburg management meetings and are subject to ongoing review and improvement.
Materiality Analysis Chart.
