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Identification of Material Topics

      To enable the information disclosed in the CSR Report to meet the needs of the stakeholders, the major topics of sustainability were decided through “identification of stakeholders”, “collection of sustainability topics”, “topic analysis”, “identification of materiality” and “review and discussion”.

1. Identification of Stakeholders

      Through internal discussions with executives in each department and with the reference to stakeholder groups identified by the same trade, 21 stakeholders were identified. Then these stakeholders were rated and prioritized based on the five principles of AA1000 SES (Stakeholder Engagement Standards), including Dependency, Responsibility, Influence, Diverse Perspectives and Tension, for the identification of TSC’s stakeholders.

2. Collection of Sustainability Topics

      Collection of topics was based on GRI Standards, Food Processing Sector Supplement and more than 100 indicators for the SDGs for the collection of topics, and a total of 43 topics were summarized based on the relevance and the characteristics of the Company as the questionnaire design guidelines.

3. Survey of Issues of Concern and Level of Impact

      TSC used questionnaire survey for the stakeholders’ level of concern (which affects stakeholders’ evaluation and decision making) and the impact on the Company’s sustainable management (significant impacts on economy, environment and society) as the reference for topic prioritization. A total of 611 copies of questionnaire were recovered, among them, 544 copies were Stakeholder Concern Questionnaire and 67 were Management Impact Questionnaire (distributed to company executives).

4. Analysis and Identification of Materiality

      Matrix analysis was made of the scores of the level of concern in all aspects and the scores of level of impact through questionnaire analysis. Topics scoring more than 3.5 points averagely were prioritized. After the discussion within the Corporate Sustainable Development Committee, 22 major topics were identified and the DMAs were also disclosed.

5. Review and Discussion

      After analyzing the major topics, the value chain was used as the elements for the boundary analysis. TSC will continue to strengthen management, and relevant information will be disclosed in the CSR Report.

After analysis, the material topics in the 2020 include “Sustainable Governance at Taiwan Sugar”, “Circular Economy”, “Meeting People’s Livelihood Demands and Social Needs””, and “Management Innovation”, and the value chain was used as the element for the boundary analysis. In the future, TSC will continue to strengthen management, and relevant information will be disclosed in the CSR Report.

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