Corporate Sustainability

To ensure that the information disclosed in the 2024 Sustainability Report meets the expectations and demands of readers, SPIL has followed the GRI standards issued by the GSSB to establish the five-step materiality analysis. The analysis enables us to decide stakeholders with whom we wish to communicate; understand issues to which our stakeh pay great attention; then base thereon to prepare this report and have stakeholder inclusiveness, sustainability context, materiality, and completeness included. To completely present the overall value chain, information disclosed with respect to material issues of both SPIL and Siliconware Technology Limited are reviewed and discussed by members of a dedicated organization so as to define the scope of each aspect and index.

Analysis Results of Material Issues

Through the materiality analysis, SPIL understands which information is of priority concern to stakeholders. In the materiality assessment of the collected 21 sustainability issues, those at the intersection of medium to high impact and medium to high concern were selected as material topics. Compared to 2023, two new topics, "Climate Strategy" and "Risk and Crisis Management," were added in 2024. As "Waste, Recycling, and Regeneration" is a key internal issue of concern for SPIL, it was included among the final 17 material topics selected for disclosure. The material topics, on which this report is prepared, ensure that the disclosed information meets the expectations and demands of stakeholders. The material topics identified for 2024 are presented in the following chart.