Process for Identifying Material Topics
Wafer Works identifies topics of concern through communication with key stakeholders across various departments in daily operational activities. The Sustainable Development Committee refers to the GRI Sustainability Reporting Standards and SASB industry-specific sustainability metrics. During committee meetings, they assess the actual and potential positive and negative impacts of these topics on corporate governance, the economy, the environment, and society. This process results in the identification of 15 sustainability topics covering corporate governance, the economy, the environment, and society, ensuring that the sustainability information disclosed by Wafer Works meets stakeholder expectations.
Material Topic Identification
In the process of preparing the sustainability report, Wafer Works introduces a materiality analysis. This systematic approach identifies the sustainability topics that have significant impacts on corporate governance, the economy, the environment, and society, as well as those relevant to the Company's sustainable operations. These topics serve as the basis for information disclosure in the report.
Wafer Works Corporation conducts materiality assessments every two years. In 2023, the Company evaluated 15 sustainability topics using stakeholder communication surveys and internal committee impact assessments. Based on the results, the top seven topics were identified as material and served as the basis for disclosures in the 2024 Sustainability Report.
Analysis Results of Material Topic Impact Ranking
Changes in Material Topics
The material topics for this year remain the same as those identified in 2023.
