Major Issues & Management Policies

Major Issues & Management Policies

Major Issues & Management Policies

Stakeholders and Material Topics

Stakeholders are closely linked to Edison Opto's operations. We pay close attention to their needs, and to ensure that the information disclosed in the report meets those needs, Edison Opto conducts a materiality analysis of the sustainability report. The process includes: identifying stakeholders, collecting sustainability issues, assessing stakeholder evaluations of economic, environmental, and social impacts, conducting internal operational impact assessments, and prioritizing material topics. This ensures that the disclosed sustainability information reflects material issues of concern.

Major Topic Identification Process

Major Topic Identification

The Sustainability Development Task Force identified 18 sustainability issues and distributed online questionnaires to key stakeholders, collecting 101 valid responses. Stakeholders rated the impact of each issue across governance, environmental, and social dimensions. The Task Force, considering both stakeholder assessments and internal operational impact evaluations, and referencing external consultants’ advice, prioritized and finalized 7 major topics for disclosure.

 

Assessment of positive and negative impacts of sustainability topics

 

Note: Talent sustainability is classified as an actual negative impact.

Sustainability Topics and Materiality Ranking

Ranking
Number
Sustainability Topic
01
E7
Greenhouse Gas Emissions
02
S3
Talent Sustainability
03
G3
Information Security
04
E1
Climate Change Response
05
G4
Financial Performance
06
E5
Sustainable Supply Chain
07
E2
Product Life Cycle Management
08
G2
Regulatory Compliance
09
E8
Raw Material Utilization
10
G1
Innovation and R&D
11
G5
Responsible Procurement Practices
12
E3
Energy Management
13
E4
Waste Management
14
S4
Labor Relations
15
S2
Employee Health and Safety
16
S5
Human Rights Policy
17
E6
Water Resource Management
18
S1
Local Communities
Note: Blue indicates major topics. As this is the first reporting year, no changes to major topics have been made.

Materiality Map of Sustainability Topics

 

Note: Yellow indicates Major topics.

Major Topics and Value Chain Boundaries

CategoryMajor TopicsPositive/Negative, Actual and Potential ImpactsCorresponding GRI Standards Specific Topics
Disclosures
Internal Boundary
Edison Opto
Value Chain Boundary
Customers
Suppliers
Corporate GovernanceInformation SecurityWith the increasing frequency of cybersecurity threats in recent years, Edison Opto has actively invested in information security resources to strengthen its protection framework. In 2024, no major cybersecurity incidents occurred, which constitutes a positive and actual impact.
  • No corresponding GRI specific topic
Corporate GovernanceSupply Chain SustainabilityThe stable development of the supply chain is the foundation of Edison Opto's sustainability. In 2024, through continuous promotion of supplier policies and the implementation of supplier sustainability assessments, the Company ensured that suppliers consistently met requirements. This constitutes a positive and potential impact.
  • GRI 308 Supplier Environmental Assessment: 2016 (308-1, 308-2)
  • GRI 414 Supplier Social Assessment: 2016 (414-1, 414-2)
Corporate GovernanceProduct Life Cycle ManagementWith the increasing frequency of cybersecurity threats in recent years, Edison Opto has actively invested in information security resources to strengthen its protection framework. In 2024, no major cybersecurity incidents occurred, which constitutes a positive and actual impact.
  • No corresponding GRI specific topic
EnvironmentGreenhouse Gas Emissions;
In response to climate change
With the increasing frequency of cybersecurity threats in recent years, Edison Opto has actively invested in information security resources to strengthen its protection framework. In 2024, no major cybersecurity incidents occurred, which constitutes a positive and actual impact.
  • GRI 305 Emissions: 2016 (305-1 ~ 305-5)
SocietyTalent SustainabilityWith the increasing frequency of cybersecurity threats in recent years, Edison Opto has actively invested in information security resources to strengthen its protection framework. In 2024, no major cybersecurity incidents occurred, which constitutes a positive and actual impact.
  • GRI 401 Employment: 2016 (401-1, 401-2)
  • GRI 404 Training and Education: 2016 (404-1, 404-2, 404-3)
Corporate GovernanceFinancial PerformanceWith the increasing frequency of cybersecurity threats in recent years, Edison Opto has actively invested in information security resources to strengthen its protection framework. In 2024, no major cybersecurity incidents occurred, which constitutes a positive and actual impact.
  • GRI 201 Economic Performance: 2016 (201-1 ~ 202-2)
Note: indicates direct impact; indicates impact through business relationships.