Materiality Analysis

Significant Analysis

In 2022, SNI followed the latest version of the GRI Standards, “GRI 3: Material Topics 2021,” for disclosure principles. The four-step guidance for identifying material topics was revised to adopt the principle of “the actual or potential impacts of SNI‘s operational economic activities on the external economy, environment, and people (human rights).” This serves as the external impact evaluation principle. Additionally, the company incorporated the dual significance principles proposed by the European Union, evaluating the internal impact based on “the degree of impact on the company’s operational development, performance, positioning, and corporate values.” These adjustments form the method to assess the significance of sustainability issues, serving as a reference basis for information disclosure in the reporting and informing the development of the company's long-term sustainability goals and strategic policies.

Assessment Results of Material Topics

In the current year, 12 major themes have been identified as the company‘s top priorities for management and response. This is aimed at increasing transparency regarding the company’s impacts, enhancing accountability, ensuring the sustainability of company values, and enabling stakeholders and information users to make informed assessments and decisions about the company's contributions and impacts on sustainable development.

The prioritization of material topics is primarily based on negative impact scores. The SNI Material Topics Matrix is depicted below: