Identification of Material Topics

Once the stakeholder groups have been identified, we collect their opinions through a questionnaire survey. Matrix analysis is then implemented based on the degree of stakeholders’ concerns on each topic and the impacts of each issue on economic, environmental, and social aspects. Domestic and international trends in sustainability disclosure as well as material topics identified by benchmark corporates and our industry peers are also compiled for regular review and screening.

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We identified a total of 27 material topics in 2021 and picked out 8 highly material topics for priority in disclosing corresponding management policies and initiatives in the sustainability report. Appropriate disclosure is also provided for the remaining 12 moderately material topics based on the degree of stakeholder concern and impact on operations. Changes from last year include the downgrading of “Financial Performance”, “Innovation Management”, “Circular Economy”, and “Labor Relations” from highly material to moderately material topics.

2021 GIGABYTE Material Topics Matrix