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.
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

- Home
- The Ocean is Our Home
- From the Chairman
- Commitment to CSR
- Stakeholder Engagement
- Material Topics
- SDGs
- Corporate Organization
- Code of Conduct
- Information Security & Privacy
- Risk Management
- Supply Chain Management
- Tetralogy of Supply Chain Engagement
- Conflict Mineral
- Environmental Management Policy
- Climate Action
- Eco-friendly Product
- Extended Product Responsibility
- Recycling Information
- Green Action
- Sustainability/Environmental Education
- Green Activities
- Working Holiday
- Corporate Volunteering
- Go Green Taiwan
- Make Earth Green Again
- Tree Map
- Overview/Core Concept
- Rooftop Farm
- Ecology Photo Competition
- Certification
- Human Resource Structure
- Talent Management
- Human Rights Management
- Talent Cultivation and Development
- Occupational Safety
- Health Care
- Upgrade Your Life
- Social Inclusion
- CSR Milestone
- Economic Aspect
- Environmental Aspect
- Social Aspect
- CSR Report