To All Partners Caring for Etron’s Sustainable Development:
Sustainability Development Committee
Sustainability Development Committee Organizational Structure
Responsibilities and Division of Labor
Sustainability Development Committee Implementation Status in 2025
The Sustainability Development Committee convenes regular review meetings semi-annually, where each department reports on the execution of sustainability strategies within its respective unit; meetings for the 2025 fiscal year were held in April and October. In addition, the Committee reports quarterly to the Board of Directors on the implementation status and outcomes of sustainability governance, with reports submitted in March, May, August, and November of 2025. Furthermore, in response to the IFRS Sustainability Disclosure Standards IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures) issued by the IFRS Foundation, the Committee has planned an adoption timeline and initiated preparatory tasks, organizing the first phase of the cross-departmental project team, and conducting a gap analysis and impact assessment between current sustainability disclosures and IFRS requirements.
Materiality Analysis Execution
Etron conducts a comprehensive materiality analysis and questionnaire survey every three years. In accordance with GRI 3: Material Topics of the GRI Universal Standards 2021, the assessment framework spans three dimensions: governance (economic), environmental, and social (people and economy). The most recent comprehensive survey was conducted for the 2025 fiscal year (with questionnaire collection completed in the fourth quarter of 2024). Furthermore, the Sustainability Development Committee discusses during regular meetings whether adjustments to material topics are required based on changes in internal and external environments as well as expert opinions.
Regarding the evaluation methodology, Etron bases its analysis on “sustainability impact.” Through quantitative scoring by internal senior executives on the “likelihood of occurrence” and “degree of impact” for each topic, the Company comprehensively evaluates the actual or potential impacts of each topic on the external environment, society, and economy, as well as potential risks and opportunities for the internal operations of the Company, considering both impact materiality and financial materiality. In addition, questionnaire surveys are utilized to gather the “level of concern” from key stakeholders regarding each topic, ensuring that the identification of material topics responds effectively to stakeholder expectations and needs.
Based on the aforementioned analysis, Etron identifies sustainability topics that significantly influence external sustainable development and internal corporate operations, incorporating stakeholder perspectives to complete the prioritization and identification of material topics.
Step 1
Stakeholder Identification
In accordance with GRI Standards and AA1000 SES, six key stakeholder groups most relevant to the operations of the Company are identified through sustainability meetings to ensure comprehensive communication coverage:
- Employees, Customers, Suppliers
- Banks, Government Agencies, Investors
Step 2
Impact and Level of Concern Survey
A two-way assessment is conducted on the identified topics:
- Sustainability Topic Impact Survey: Completed by internal senior executives to evaluate the “likelihood of occurrence” and “degree of impact” of both positive and negative impacts for each topic.
- Stakeholder Level of Concern Survey: Completed by key stakeholders to investigate their “level of concern” regarding each topic.
Step 3
Materiality Analysis and Decision-making
Matrix Mapping: Scoring results from both questionnaires are consolidated to map the matrix based on total scores. The vertical axis represents the impact score, while the horizontal axis represents the level of concern score, visually presenting the significance distribution of topics.
Decision-making Mechanism: The Sustainability Development Committee establishes a threshold. Topics exceeding this limit are deemed material, and following discussions in review meetings, the material topics for the subsequent year are officially finalized.
The matrix below illustrates the distribution mapped according to actual questionnaire scores. The top-right quadrant represents the material topics that exceed the threshold set by the Committee. Colors indicate different dimensions (Green: Environmental / Blue: Social / Orange: Governance).