Management of Stakeholders and Material Topics

We are fully aware that the management of sustainability issues is key to making continuous improvement and achieving long-term development. It includes how companies integrate internal resources to formulate a management approach and engage and communicate with stakeholders when facing issues. We collect related responses and recommendations through different channels and include them in the Company's business plan.

Phase 1：Understand the Sustainability Context of the Organization

Stakeholder Communication and Engagement

The Company comprehensively evaluates global sustainability trends and FPCC's business development goals, and collects sustainability issues that stakeholders are concerned about through different communication channels. FPCC's 8 main stakeholders were identified through collaboration by relevant units and the President's Office, with reference to the AA1000 Stakeholder Engagement Standard (SES).

Stakeholder Identification Method

Stakeholder Identification and Communication Results

FPCC has a corresponding department that mainly communicates with each type of stakeholder, and tracks and evaluates the effectiveness of communication. The purpose of engagement is to evaluate the overall communication effectiveness and improve the quality of two-way engagement, in which the highest governance unit directly participates in communication with employees and shareholders/investors, and verifies the results of communication with other stakeholders through the Sustainability Report every year.

Phase 2：Identify Actual and Potential Impacts

Identification of Impact Factors

FPCC collected impact factors and summarized 109 impact factors by referencing GRI 11, SASB, TCFD, Sustainable Development Best Practice Principles for TWSE/ TPEx Listed Companies, ISO 26000 Social Responsibility, international ratings, industry issues, UN SDGs, global trends and issues, and media reports, and determined their positive and negative impact on the Company. The relevant company impact factors were compiled into 23 sustainability issues.

Material Topic Analysis and Prioritization

FPCC used a double materiality identification method to analyze and determine the issue's and organization's level of impact on the external environment, which was then plotted against the level of financial impact of the issue on the organization on the Y axis.

The financial impact reference items include the input costs, the occurrence of fines in the past, and the possible financial impact in the future. After consultants’ preliminary confirmation of the material topic analysis results, questionnaires distributed, and discussions with each unit and the President’s Office, 9 material topics with
moderate and high levels of impact were used as the foundation for preparing this report, and their management methods and performance results are disclosed in this report.

Phase 3：Assess the Significance of Impacts

Phase 4：Disclosure and Reporting on Topics with Significant Impact

Explanation of the List of Changes to Sustainability Issues