AcBel Polytech Inc. 康舒科技

Stakeholder Communication

Stakeholder Identification and Material Topics Analysis

AcBel refers to the five principles of the AA1000SES (AA1000 Stakeholder Engagement Standard): Responsibility, Influence, Tension, Diverse Perspectives, and Dependency, to identify groups or individuals that may affect or be affected by the company's operations, products, or services. This is done in accordance with Stakeholder theory. The identified stakeholders are categorized into 8 main types based on the degree of relationship, which is consistent with the stakeholder identification conducted in 2021.

Following the reporting principles of the GRI standards, which include accuracy, balance, clarity, comparability, completeness, sustainability context, timeliness, and verifiability, the identification, prioritization, validation, and review processes are used to assess the impacts that may occur from operational activities. This includes both actual and potential, positive and negative, expected and unexpected impacts. Through systematic analysis, material topics are identified, and due diligence is conducted to address and remedy any negative impacts. The company's operational strategy, management policies, industry characteristics, and stakeholder engagement outcomes serve as the basis for information disclosure in this report, in order to respond to stakeholder expectations.

螢幕擷取畫面 2023-09-07 171427.jpg (361 KB)

螢幕擷取畫面 2023-09-07 171504.jpg (159 KB)
螢幕擷取畫面 2023-09-07 171529.jpg (231 KB)
螢幕擷取畫面 2023-09-07 171554.jpg (222 KB)

螢幕擷取畫面 2023-09-07 171834.jpg (106 KB)
螢幕擷取畫面 2023-09-07 171900.jpg (97 KB)

topic1.png (1.46 MB)topic2.png (1.38 MB)

The impact boundary of material topics following the inclusion of Wujiang Factory and Tongliang Factory in 2021, it covered Kanghua Factory for the first time in 2022. In recent times, the issue of "climate change" has been increasingly recognized and has evolved from a mere global temperature rise to a "climate crisis" that poses a threat to various aspects of human life. Therefore, in addition to focusing on economic performance, the material topics of 2022 continued to prioritize topics such as energy, GHG emissions, and waste management.

In 2022, the topic "GRI 306 Waste" replaced 2021 material topic -"GRI 202 Market Presence" as material topic. The remaining topics did not undergo any major changes. Stakeholders' attention to topics such as "energy management" and "GHG emissions" has been increasing year by year. Based on the identification of material topics, it can also be observed that stakeholders' focus on ESG issues at AcBel follows the order of E (Environment) > S (Social) > G (Governance).

Communication Channels with Stakeholders

AcBel has established diverse communication channels for different stakeholders, accepting and responding to their needs. With a responsible attitude, AcBel communicates and discloses the sustainability initiatives, serving as a practice of sustainable development in the economic, social, and environmental aspects.

We proactively provide regular reports on our communication with stakeholders and management policies to the Board of Directors (the latest report being dated December 22, 2023). This strengthens our responsiveness to ESG issues and enhances the quality of information disclosure. It also ensures the robust oversight function of the Board and the Sustainable Development Committee.

SC1.png (1.70 MB)

SC2.png (1.58 MB)

SC3.png (1.61 MB)

螢幕擷取畫面 2023-09-08 133812.jpg (129 KB)