Materiality Assessment

The Company conducts a Sustainability Materiality Assessment to identify and prioritize sustainability issues that are material to its business. The assessment considers the scope and significance of both risks and opportunities associated with the Company’s operations and its stakeholders, including existing and potential positive and negative impacts that may arise from changing business conditions and emerging trends over time.

The outcomes of this assessment are used to determine and prioritize the Company’s Material Sustainability Topics, ensuring that sustainability management and disclosures focus on the issues that are most significant to the Company’s long-term value creation, stakeholder expectations, and sustainable business performance.

The Company’s Materiality Assessment is conducted through the following process:

1. Identification: The Company identifies material sustainability topics by evaluating emerging opportunities, business challenges, and sustainability issues relevant to the technology industry. This assessment is undertaken in conjunction with stakeholder expectations and the Company’s strategic business direction to determine the Material Sustainability Topics that are most relevant to the organization.
   
   
2. Prioritization: The Company prioritizes identified sustainability topics by assessing their significance to both the business and its stakeholders. Based on the assessment results, each topic is classified into three impact levels High, Medium, and Low to support the development of the Company’s sustainability strategy, objectives, and action plans.
   
   
3. Validation: The preliminary materiality assessment is reviewed by the Sustainability Working Team before being submitted to the Corporate Governance and Sustainability Committee for approval. Once approved, the Material Sustainability Topics are incorporated into the Company’s sustainability objectives, strategic priorities, and management approach. Progress against these priorities is monitored on an ongoing basis to ensure continuous improvement and effective sustainability performance.

Following the Materiality Assessment, the Company identified 13 Material Sustainability Topics that have the potential to significantly influence its long-term sustainability performance across the Governance, Social, and Environmental dimensions. These material topics have been reviewed and approved by the Corporate Governance and Sustainability Committee and serve as the foundation for the Company’s sustainability strategy, risk management, and ESG management approach.

The 13 Material Sustainability Topics are as follows:

Materially Assessment