Material Topics

Material topic identification

We constantly collect international standards, industry trends, international benchmarks, and information from other domestic companies within the industry. We also adopt the intersection approach to identify common subjects within the industry and formulate the list of material topics deemed relevant to Ability.

Members of the ESG Development Committee of Ability evaluate effects on environment, governance, social and product aspects, and carry out comprehensive evaluations regarding actual/potential and positive/negative level of impacts based on the items on the list of material topics for reference in 2023. At the same time, we conduct an attention survey on stakeholders to understand the topics that stakeholders are concerned about, compile the positive and negative impact results of topics and stakeholder concern survey results, and integrate them into the ranking of the material topics.