Material issues and their comparison with the topics of GRI Standards｜E Ink Stakeholders

Note 1: Financial Impact Levels: "High" indicates a financial impact on the organization/business ranging from TWD 100 million to 200 million; "Medium" indicates a financial impact ranging from TWD 100 million to 3,000 billion;

"Low" indicates a financial impact ranging from TWD 3 million to 30 million, and "None" indicates a financial impact below TWD 3 million or no financial link.

Note 2: Please refer to Chapter 2

Note 3: "Cause" refers to an organization causing an impact through its own activities; "Contribute to" refers to an organization's activities leading to, promoting, or inducing another entity to cause an impact; "Directly linked to"

refers to an organization not causing or contributing to negative impacts, but its operations, products, or services may generate negative impacts due to its business relationships.

Note 1: The scope of the assessment covers >50% of business activities.

Note 2: The environmental footprint derived from procurement expenditure is calculated using Environmentally Extended Input Output Analysis (EEIO). This method estimates the greenhouse gas emissions (such as CO₂, CH₄, NO₂, and NH₃) per unit of output for various industries. These emissions are then translated into social costs to assess the environmental footprint indirectly caused by procurement expenditures. The calculation formula is: 2023 significant supplier procurement amount * industry-specific carbon emission coefficient * social cost of carbon.

Note 3: The Social Cost of Carbon (SCC) represents the financial estimate of the long-term damage caused by emitting one ton of CO_2e in a given year. At a discount rate of 3%, the SCC is set at 51 (2020 USD/ton CO₂), which is approximately NTD 1,454/ton CO₂. The calculation model considers economic losses due to climate change, including changes in net agricultural productivity, human health impacts, increased property damage risk from flooding, and changes in energy system costs. As climate change intensifies, both physical and economic systems become more strained, and future emissions are expected to lead to greater social financial losses. The calculation formula is: 2023 scope 1 and 2 emissions * social cost of carbon.