AcBel Polytech Inc. 康舒科技

Environmental, Social and Governance
Stakeholder Communication
Stakeholder Identification and Material Topics Analysis
AcBel identifies eight key stakeholder groups based on the “Stakeholder Theory,” which considers entities or individuals affected by the company’s operations, products, and services. This identification also references the five principles of the AA1000 Stakeholder Engagement Standard (AA1000SES): Responsibility, Influence, Tension, Diverse Perspectives, and Dependency. These stakeholders are prioritized according to their level of interaction and importance. Consistent with the 2022 stakeholder identification, the eight main stakeholder groups are: shareholders/investors, customers, employees, suppliers/contractors, government agencies, local communities, research institutions/academic experts, and media.
AcBel primarily follows the reporting principles of the GRI 2021 standards. It integrates sustainability reporting standards, domestic and international sustainability trends and policies, industry-specific issues, and updates on publicly available information from peers to maintain a comprehensive sustainability issues database. To conduct a materiality analysis of these issues, AcBel surveys stakeholders to gauge their level of concern about sustainability topics.
Subsequently, a questionnaire is distributed among senior management to determine the positive and negative impacts and the likelihood of each issue. This combined assessment identifies and prioritizes the material topics. The company’s operational strategy, management policies, industry characteristics, and stakeholder engagement results form the foundation for the information disclosed in this report, detailing AcBel’s relevant actions.