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… threshold. After ranking the topics by impact level, the company categorizes all topics into three types. In addition to disclosing material topics that cross the significance …

… significance of the impacts Identifying existing and potential impacts Understanding the organizational context 25 24 Based on the result of the analysis of the previous step, the overall degree of impact of each …

… material impacts in line with Global Reporting Index (GRI) Standards. To report double materiality, we assess impacts based on their social and environmental impact and financial impact. An internal assessment is …

… threshold for opportunities. Material IROs are IROs whose magnitude and likelihood scores exceed the following thresholds: - Impacts: Magnitude ≥ 3 or Magnitude ≥ 2.5 and Likelihood ≥ 2.5 - Risks and …

… significance and to determine the material topics for disclosure. • Definition of external sustainability impacts: Wistron referred to methodologies from the Value Balancing Alliance (VBA), Harvard Business …