Referring to the GRI 2021 edition of the material theme decision-making process and reporting principles, ITRI has constructed the following materiality identification process based on the organizational operation of the institute, which will serve as a reference for promoting the prioritization and resource allocation of sustainability issues. The Organizational Sustainability Office shall regularly report to the Steering Committee on the Sustainability Steering Committee the Goals related to major themes, and the President shall be authorized by the Board of Directors to review and improve the relevant promotion directions and practices accordingly, so as to enhance the effectiveness of the Organizational Sustainability Development.

Material Topic Identification Process