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)
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