Material Topics Impact Assessment and Value Chain Mapping

Note 1: Financial Impact Levels: "High" indicates a financial impact on the organization/business ranging from NTD 100 million to 200 million; "Medium" indicates a financial impact ranging from NTD 100 million to 3,000 billion; "Low" indicates a financial impact ranging from NTD 3 million to 30 million, and "None" indicates a financial impact below NTD 3 million or no financial link.
Note 2: "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.