Identification of Material Topics

Sustainability topics are periodically updated by GIGABYTE based on international sustainability guidelines and trends, business goals, benchmark enterprises, and material topics in the industry. We identified 27 material topics in 2022 after adjusting the topics “Responsible Production and Consumption” and “Hazardous Substance Management” from the previous year to become “Responsible Production” and “Green Consumption.”

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In 2022, we picked out 6 highly material topics for priority in disclosure. The corresponding management policies and initiatives were also disclosed in the report. Appropriate disclosure is also provided for the remaining 15 moderately material topics based on the degree of stakeholder concern and impact on operations. Changes from last year included the downgrading of “Corporate Governance” and ” Risk Management” from highly material to moderately material topics, while “Financial Performance” was upgraded from moderate to highly material.

STEP 1. IDENTIFY

27 Sustainability Issues

Perform identification based on the GRI Standards, ISO 26000 Guidance on Social Responsibility, the corporate vision and the Codes of Conduct, the UN Global Compact, the issues to be communicated with stakeholders, the SDGs, and the latest domestic and international trends and affairs.

STEP 2. ANALYZE

269 valid responses to questionnaires from stakeholders
24 employees and managers took part in the impact assessment for material topics

Through internal seminars, annual supplier sustainability evaluations, external projects, and the CSR website, we investigate the degree of stakeholder concern on material topics. Senior executives above the grade of manager as well as an internal team from the Sustainable Development Office also took part in assessing the impact of material topics on the four operational factors as well as the economy, environment, society, and human rights.

STEP 3. CONFIRM

6 Highly Material Topics
15 Moderately Material Topics

The questionnaire responses were compiled, and an annual materiality matrix was drawn up based on the stakeholders’ degree of concern for material topics as well as the impact of the material topics on 4 operational factors and the economy, environment, society, and human rights aspects. Finally, the Sustainable Development office discussed the accuracy and completeness of the matrix and analysis.

STEP 4. REVIEW

 

The Report editorial team regularly examines and evaluates the appropriateness of material topics and, if necessary, immediately amends the identification process of material topics and stakeholders.

2022 GIGABYTE Material Topics Matrix

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.

[●] Direct Impact: The topic has a direct impact on the Boundary.

[○] Indirect Impact: The topic has an indirect impact on the Boundary or is related to the Boundary because of commercial activities.

Highly Material Topics
Material Topics Internal Boundary External Boundary Corresponding GRI Topic Corresponding SASB standards
GIGABYTE and Subsidiaries Supply Chain Customers/ Consumers Environment Society
Moral Integrity and Code of Conduct ● ○ ● ○ Self-defined topic
Legal and Regulation Compliance ● ○ ○ ● ● GRI 2-27
Sustainable Supply Chain Management ● ● ○ ○ ○ Procurement practices (204)
Supplier social assessment (414)		 TC-HW-430a.1
TC-HW-430a.2
Financial Performance ● Economic performance (201)
Climate Change and Carbon Management ● ○ ○ ● ○ Emissions (305)
Occupational Health and Safety ● Occupational health and safety (403)
Moderate Material Topics
Corporate Governance ● ○ ○ GRI 2
Risk Management ● ● ● ○ ○ Self-defined topic
Information Security Management ● ● ● Self-defined topic TC-HW-230a.1
Customer Relationship Management ● ○ ● Self-defined topic
Brand Management ● ○ ○ Self-defined topic
Environmental Policy and Management System ● ○ ● ○ GRI 2-27
Responsible Production ● ● ○ ● Self-defined topic
Green Consumption ● ● ● ● Self-defined topic
Energy Management ● ○ ● ○ Energy (302)
Pollution Prevention ● ○ ○ ● ○ Waste (306)
Circular Economy ● ○ ○ ● Self-defined topic TC-HW-410.4
Ecological Conservation ● ● ○ Self-defined topic
Talent Cultivation and Retention ● ○ Training and education (404) TC-HW-330.1
Human Rights, Equality, and Diversity ● ○ ○ GRI 3
Conflict Minerals ● ● ○ Supplier Social Assessment (414) TC-HW-440a.1

 

High Material Topics