Identification of Material Topics

The Sustainability Report serves as an important channel for GIGABYTE to communicate our sustainability management practices and performance to stakeholders. The materiality analysis process helps to identify the sustainability topics that should be disclosed in the Sustainability Report. A materiality analysis is conducted by GIGABYTE each year in accordance with the GRI Standards 2021. Sustainability topics are periodically updated based on international sustainability standards and trends, the Companyʼs business goals, as well as the material topics of benchmark enterprises and peers. Investigation of stakeholder concern on sustainability topics as well as analysis of how sustainability topics impact on operations and sustainable development are used to rank material topics for the year. The disclosure of related information is also prioritized in the Sustainability Report. The double materiality approach was adopted in 2025 to investigate and analyze the business impact of sustainability topics more closely, as well as the positive and negative impacts on the economy, environment, society, and human rights.

Click here to join the survey and provide your concerned topics about GIGABYTE

Identification Process of Material Topics

STEP 1. Identification

  1. Identification of Key Stakeholders: Referencing the AA1000 SES Stakeholder Engagement Standard, the Sustainable Development Officeʼs internal task force identified GIGABYTEʼs seven key stakeholder groups. We conducted surveys and analyses of their concerns and planned appropriate communication methods to respond to stakeholder needs more effectively and promptly.
  2. Identification of Sustainability Issues: Based on the nature of operations of the Groupʼs subsidiaries and sub-subsidiaries, international sustainability guidelines and standards (GRI Guidelines, SASB Standards, ISO 26000), sustainability ratings (MSCI, S&P, FTSE Russell, CDP, etc.), regulatory requirements, current trends, corporate vision, goals, and codes of conduct, as well as stakeholder engagement, to focus on GIGABYTEʼs sustainability issues.

STEP 2. Investigation

  1. Degree of Stakeholder Concern: A questionnaire survey was conducted to investigate the degree of concern regarding sustainability issues among seven major categories of stakeholders.
  2. Business Impact: An internal task force within the Sustainable Development Office, along with managers at the director level and above, assessed the impact of sustainability issues on four business factors: product and brand strategy, brand image, regulatory sensitivity, and revenue growth.
  3. Sustainable development Impacts: An internal task force within the Sustainable Development Office assesses the positive and negative impacts of sustainability issues on the economy, the environment, and people/human rights, using the “OECD Well-being” and “GIIN IRIS+” impact indicators as references. The significance of each issueʼs impact is analyzed based on “severity of impact” and “likelihood of occurrence.”

STEP 3. Analysis and Confirmation

  1. Compile the results of internal and external surveys to identify issues with significant impacts, construct a materiality matrix, and consider the connection between the issues and GIGABYTE. Finally, select the annual material sustainability issues and prioritize the disclosure of relevant information.
  2. Impact Factors and Risk/Opportunity Analysis: Based on the identified material topics, and by comprehensively referencing MSCI, S&P, FTSE Russell, Sustainalytics, CDP, and others, further assess the risk and opportunity impact factors of material issues.

STEP 4. Review of disclosure

The 14 identified sustainability topics were corresponded to 16 topic standards in the GRI Standard, thereby defining the scope of information disclosure for GIGABYTEʼs value chain as the basis for reporting.

STEP 5. Formulation of Sustainability Targets

To ensure that GIGABYTEʼs various sustainability initiatives meet stakeholder expectations, we have established sustainability targets based on the material topics, which also serve as benchmarks for internal performance evaluation.

Sustainability Issue Impact Assessment

GIGABYTE assesses the impact of various sustainability issues on the companyʼs operations and further references the “OECD Well-being and GIIN IRIS+” impact indicators to evaluate the impact of these issues on the sustainability of the value chain (including supply chain, customers, environment, people/human rights). Governance-related indicators include trust, property damage, favorability/satisfaction, and potential changes in market competitiveness; Environmental indicators include property damage and carbon costs; People/Human Rights indicators include turnover rate, job satisfaction, health impacts, and community relations. The results of the double materiality analysis serve as a reference for implementing various management measures.

Note: Sustainability impacts are measured using impact indicators from the “OECD Well-being” and “GIIN IRIS+” frameworks

  • Governance: Trust, Property Loss, Favorability/Satisfaction, Market Competitiveness
  • Environment: Property damage, carbon costs
  • People/Human Rights : Turnover Rate, Job Satisfaction, Health Losses, Neighborhood Relations

GIGABYTE Material Topics

Corporate Governance Stakeholder
Attention		 Impact on GIGABYTEʼs Operation Impact on Sustainability Rank
Governance        
Code of Ethics and Conduct ●●●● ●●● ●●● 6
Information Security and Privacy Protection ●●●● ●●● ●●● 8
Corporate Governance ●● ●●● ●● 12
Economy        
Supply Chain Environmental and Social Impact Management ●● ●●● ●●●● 1
Customer Relationship Management ●●● ●● ●●● 9
Innovation Management ●●●● ●●● ●● 11
Environmental Sustainability        
Product Stewardship Responsibility ●●● ●●● ●●●● 2
Climate Strategy and Risk Management ● ●● ●●●● 3
Transparent Disclosure and Green Consumption ●● ●●●● ●● 7
Resource Circulation and Circular Economy ● ●● ●●● 10
People/Human Rights        
Occupational Health and Safety ●●●● ●●● ●●●● 4
Human Rights Protection ●●●● ●● ●●●● 5
Talent Recruitment and Retention ●●● ●●● ●● 14
Talent Cultivation and Development ●●● ●●● ●● 15

Material Topics and Impact Boundaries

To help stakeholders understand the impacts of each material topic on the company, the overall value chains, the environment, and society, we elaborate a matrix table to present the direct impacts and indirect impacts each material topic may cause.“▲” means direct impacts indicating that the material topic has a direct impact on that boundary. “△” means indirect impacts indicating that the material topic has an indirect impact on that boundary, or is linked to that boundary for commercial reasons. Impacts were also broken down into categories “potentially positive ⊕”, “potentially negative Θ”, “actually positive ”, and “actually negative ”.

Corporate Governance

Environmental Sustainability

People / Human Rights

Material Topic Management and Outcomes

Material Topics Responding Chapter in 2025 Sustainability Report
Corporate governance 2.1 Organization of Corporate Governance
Code of Ethics and Conduct 2.2 Integrity Management and Legal and Regulation Compliance
Innovation Management 2.5 Innovation Management
Customer Relations Management 2.6 Customer Relations Management
Supply Chain Environmental and Social Impact Management CH4 Sustainable Value Chain
Climate Strategy and Risk Management 3.2 Climate Change Mitigation and Adaptation
Information Security and Privacy Protection 2.4 Information Security and Privacy Protection
Product Stewardship Responsibilities 3.4 Product Stewardship Responsibility
Transparent Disclosure and Green Consumption 3.4.6 Disclosure of Product Environmental Impact
Resource Circulation and Circular Economy 3.4.1 Product Raw Materials Management
3.4.4 Product Packaging Management
3.5 Circular Economy
Human Right Protection 5.1 Human Right Protection
Talent Attraction and Retention 5.2.3 Talent Attraction and Retention
Talent Cultivation and Development 5.2.4 Talent Cultivation and Development
Occupational Health and Safety 5.3 Occupational Health and Safety