Impact Analysis

According to the latest definition of materiality in the GRI Universal Standards 2021, Phihong identified and consolidated 17 sustainability topics of stakeholder concern. The Company evaluated the actual and potential impacts of these topics on the external economy, environment, and society (including human rights). Through a materiality matrix analysis and discussions with relevant departments, the Sustainable Development Committee, and the working groups, 12 sustainability topics with high and medium-high materiality were confirmed as the core basis for report disclosures. The report details the management approaches and performance outcomes associated with each topic.

Compared to the previous year’s report, the 2024 report added “Waste Management” as a material topic to ensure the completeness of information and the continuity of sustainability management.