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Material Aspects Identification

Since March 2015, Yuanta Financial Holdings has followed the international AA 1000 Standard and GRI G4 Guidelines as a reference for the Center for the Promotion of Corporate Social Responsibility’s procedures for the identification of material issues, and as a reference to assist members in identifying the material issues that should be disclosed in CSR reports. The process by which the Company identified material issues has included collecting, sorting, identifying, and verifying the issues, and further reviewing previous years’ reports to identify material issues to be included in the CSR Report.

Process for Identifying Material Aspects
First Step: Identification
Step 2: Prioritization
Step 3: Validation
Step 4: Review
Sustainability Context

Collect sustainability issues related to the finance industry

Stakeholder Inclusiveness

Obtain issues of concern to stakeholders through stakeholder engagement channels

Materiality
Stakeholder Inclusiveness

Out of consideration of the division of work in the Center for the Promotion of Corporate Social Responsibility, in line with the scope and duties of each workgroup we assess the relevance of each topic in the list to identify the most important ones and disclose them. Then, according to the four aspects, feasibility, and strength, each workgroup is then ranked by level of impact. The top three topics in each workgroup are then identified as material topics.

  • Have a significant impact on the environment, society, or the economy
  • Have a direct financial impact on the organization
  • Are subject to regulatory requirements
  • Focus of Stakeholder Concern
Completeness

The general convener, deputy convener, and conveners/deputy conveners of each work group together verify the 18 material topics and the group responsible for each

Stakeholder Inclusiveness

A Stakeholders Forum is held, with staff, supervisory units, and client representatives in attendance to verify the comprehensiveness or otherwise of the list of material topics

Sustainability context
Stakeholder inclusiveness

Begin reviews before preparations begin for the next Stakeholder Inclusiveness report period

Yuanta Financial Holdings Annual Identification of Material Topics
2015

For the first time, GRI G4 served as a reference for the identification of material topics by the members of the Center for the Promotion of Corporate Social Responsibility, helping members identify the 25 material topics to be disclosed in the CSR Report.

2016

A “Stakeholders Forum” was held for the first time. From the conclusions drawn, the Company learned that the 25 material topics identified covered all stakeholder concerns.

2017

The Company continued to address these 25 material topics and further follow the GRI guidelines. Through material topics DMA discussion meetings, topics were adjusted from 25 to 20.

2018

In view of the ever-changing nature of the issue of sustainable development in the finance industry, to faithfully express Yuanta Financial Holdings’ commitment to issues of materiality, issues were re-identified using the GRI guidelines and another Stakeholders Forum was held, identifying the 18 material topics that serve as the focus of this year’s report.