Resources

Sustainable Operations = EPS + ESG

GRI & SASB Standards Comparison Table

General Disclosures

  • GRI 101: Foundation 2016 (GRI 101 does not include any disclosures)

  • GRI 102: General Disclosure 2016

    Organizational profile

    Disclosure Number Disclosure Chapter Page
    102-1
    • Name of the organization
    • Company Profile-Company Overview
    102-2
    • Activities, brands, products, and services
    • Company Profile-Company Overview
    102-3
    • Location of headquarters
    • Company Profile-Company Overview
    102-4
    • Location of operations
    • Company Profile-Company Overview
    102-5
    • Ownership and legal form
    • Company Profile-Company Overview
    102-6
    • Markets served
    • Company Profile-Company Overview
    102-7
    • Scale of the organization
    • Company Profile-Company Overview
    • Chapter 1: Corporate Governance-Financial Performance
    102-8
    • Information on employees and other workers
    • Chapter 2: Employee Overview-Employee Statistics
    102-9
    • Supply chain
    • Chapter 4: Policies for Sustainable Management of Suppliers-Supplier Management System
    102-10
    • Significant changes to the organization and its supply chain
    • No major changes occurred during the reporting period
    102-11
    • Precautionary Principle or approach
    • Chapter 1: Corporate Governance-Risk Management
    102-12
    • External initiatives
    • United Nations Sustainable Development Goals (SDGs), RBA Code of Conduct, Climate Action 100+, Carbon Disclosure Project (CDP), Task Force on Climate-Related Financial Disclosures (TCFD), and Science Based Targets initiative (SBTi)
    102-13
    • Membership of associations
    • Taiwan Alliance for Net Zero Emission, Monte Jade Science and Technology Association of Taiwan, Taiwan Electrical and Electronic Manufacturers’ Association, Taiwan Transportation Vehicle Manufacturers Association, Taiwan Association of Machinery Industry, Taipei Computer Association, Taiwan Mold & Die Industry Association, SINOCON Industrial Standards Foundation

    Strategy

    Disclosure Number Disclosure Chapter Page
    102-14
    • Statement from senior decision-maker
    • Letter from our Chairman

    Ethics and Integrity

    Disclosure Number Disclosure Chapter Page
    102-16
    • Values, principles, standards, and norms of behavior
    • Chapter 1: Ethical Management-Group Code of Conduct

    Governance

    Disclosure Number Disclosure Chapter Page
    102-18
    • Governance structure
    • Chapter 1: Corporate Governance-Group Structure and the Board of Directors
    • Chapter 1: Sustainability Committee

    Stakeholder Engagement

    Disclosure Number Disclosure Chapter Page
    102-40
    • List of stakeholder groups
    • Chapter 1: Stakeholder Identification, Communication, and Responsibilities
    102-41
    • Collective bargaining agreements
    • Chapter 2: Communication and Protection of Employee Rights-Protection of Employee Rights
    102-42
    • Identifying and selecting stakeholders
    • Chapter 1: Stakeholder Identification, Communication, and Responsibilities
    102-43
    • Approach to stakeholder engagement
    • Chapter 1: Stakeholder Identification, Communication, and Responsibilities
    102-44
    • Key topics and concerns raised
    • Chapter 1: Stakeholder Identification, Communication, and Responsibilities

    Reporting Practice

    Disclosure Number Disclosure Chapter Page
    102-45
    • Entities included in the consolidated financial statements
    • Chapter 1: Corporate Governance-Financial Performance
    • 2021 Annual Report
    102-46
    • Defining report content and topic Boundaries
    • About this Report
    • Chapter 1: Stakeholder Identification, Communication, and Responsibilities
    102-47
    • List of material topics
    • Chapter 1: Stakeholder Identification, Communication, and Responsibilities
    102-48
    • Restatements of information
    • There were no restatements of information
    102-49
    • Changes in reporting
    • Chapter 1: Stakeholder Identification, Communication, and Responsibilities
    102-50
    • Reporting period
    • About this Report
    102-51
    • Date of most recent report
    • About this Report
    102-52
    • Reporting cycle
    • About this Report
    102-53
    • Contact point for questions regarding the report
    • About this Report
    102-54
    • Claims of reporting in accordance with the GRI Standards
    • About this Report
    102-55
    • GRI content index
    • Appendix I: GRI Standard Reference
    102-56
    • External assurance
    • Appendix III: Independent Verification Statement

9 Material Issues

  • Financial performance

    Disclosure Number Disclosure Chapter Page
    GRI 103: Management Approach 2016
    • 103-1 Explanation of the material topic and its Boundary
    • 103-2 The management approach and its components
    • 103-3 Evaluation of the management approach
    • Chapter 1: Corporate Governance, Smart Innovation
    • Chapter 1: Stakeholder Communication and Responsibilities - Scope of Material Issues and Materiality Analysis
    GRI 201: Economic Performance 2016
    • 201-1 Direct economic value generated and distributed
    • Chapter 1: Corporate Governance-Financial Performance
  • Occupational health and safety

    Disclosure Number Disclosure Chapter Page
    GRI 103: Management Approach 2016
    • 103-1 Explanation of the material topic and its Boundary
    • 103-2 The management approach and its components
    • 103-3 Evaluation of the management approach
    • Chapter 3: Healthy Workplace, Safety Adherence
    • Chapter 1: Stakeholder Communication and Responsibilities - Scope of Material Issues and Materiality Analysis
    GRI 403: Occupational Health and Safety 2018
    • 403-1 Occupational health and safety management system
    • Chapter 3: Healthy Workplace, Safety Adherence
    • Chapter 3: Occupational Health and Safety
    • 403-2 Hazard identification, risk assessment, and incident investigation
    • Chapter 3: Occupational Health and Safety-Safety Audits and Risk Identification
    • Chapter 3: Occupational Health and Safety-Health and Safety Training and Drills
    • Employees can voluntarily depart from work conditions they believe may result in injury or disease without repercussions.
    • 403-3 Occupational health services
    • Chapter 3: Occupational Health and Safety-Safety Audits and Risk Identification
    • Chapter 3: Employee Health Promotion-Health Promotion Activities
    • 403-4 Worker participation, consultation, and communication on occupational health and safety
    • Chapter 3: Occupational Health and Safety
    • 403-5 Worker training on occupational health and safety
    • Chapter 3: Occupational Health and Safety-Health and Safety Training and Drills
    • 403-6 Promotion of worker health
    • Chapter 3: Employee Health Promotion
    • 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
    • Chapter 3: Occupational Health and Safety-Safety Audits and Risk Identification
    • Chapter 3: Occupational Health and Safety-Safety Innovations and Improvement Projects
    • 403-8 Workers covered by an occupational health and safety management system
    • Chapter 3: Occupational Health and Safety
  • Climate change responses

    Disclosure Number Disclosure Chapter Page
    GRI 103: Management Approach 2016
    • 103-1 Explanation of the material topic and its Boundary
    • 103-2 The management approach and its components
    • 103-3 Evaluation of the management approach
    • Chapter 5: Green Solutions, Circular Economy
    • Chapter 1: Stakeholder Communication and Responsibilities - Scope of Material Issues and Materiality Analysis
    Self-defined theme
  • Energy and greenhouse gas management

    Disclosure Number Disclosure Chapter Page
    GRI 103: Management Approach 2016
    • 103-1 Explanation of the material topic and its Boundary
    • 103-2 The management approach and its components
    • 103-3 Evaluation of the management approach
    • Chapter 5: Green Solutions, Circular Economy
    • Chapter 1: Stakeholder Communication and Responsibilities - Scope of Material Issues and Materiality Analysis
    GRI 302: Energy 2016
    • 302-1 Energy consumption within the organization
    • Chapter 5: Climate Change
    GRI 305: Emissions 2016
    • 305-1 Direct (Scope 1) GHG emissions
    • 305-2 Energy indirect (Scope 2) GHG emissions
    • 305-4 GHG emissions intensity
    • Chapter 5: Climate Change
  • Information security and customer privacy

    Disclosure Number Disclosure Chapter Page
    GRI 103: Management Approach 2016
    • 103-1 Explanation of the material topic and its Boundary
    • 103-2 The management approach and its components
    • 103-3 Evaluation of the management approach
    • Chapter 1: Corporate Governance, Smart Innovation
    • Chapter 1: Stakeholder Communication and Responsibilities - Scope of Material Issues and Materiality Analysis
    GRI 418: Customer Privacy 2016
    • 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data
    • Chapter 1: Corporate Governance
  • Corporate governance and risk management

    Disclosure Number Disclosure Chapter Page
    GRI 103: Management Approach 2016
    • 103-1 Explanation of the material topic and its Boundary
    • 103-2 The management approach and its components
    • 103-3 Evaluation of the management approach
    • Chapter 1: Corporate Governance, Smart Innovation
    • Chapter 1: Stakeholder Communication and Responsibilities - Scope of Material Issues and Materiality Analysis
    Self-defined theme
  • Ethical management and legal compliance

    Disclosure Number Disclosure Chapter Page
    GRI 103: Management Approach 2016
    • 103-1 Explanation of the material topic and its Boundary
    • 103-2 The management approach and its components
    • 103-3 Evaluation of the management approach
    • Chapter 1: Corporate Governance, Smart Innovation
    • Chapter 1: Stakeholder Communication and Responsibilities - Scope of Material Issues and Materiality Analysis
    GRI 205: Anti-corruption 2016
    • 205-3 Confirmed incidents of corruption and actions taken
    • Chapter 1: Ethical Management
    GRI 206: Anti-competitive Behavior 2016
    • 206-1 Legal actions for anti-competitive behavior, antitrust, and monopoly practices
    • Chapter 1: Ethical Management
    GRI 307: Environmental Compliance 2016
    • 307-1 Non-compliance with environmental laws and regulations
    • Chapter 5: Environmental Management System
  • Innovative Development and Low-Carbon Technologies

    Disclosure Number Disclosure Chapter Page
    GRI 103: Management Approach 2016
    • 103-1 Explanation of the material topic and its Boundary
    • 103-2 The management approach and its components
    • 103-3 Evaluation of the management approach
    • Chapter 1: Corporate Governance, Smart Innovation
    • Chapter 1: Stakeholder Communication and Responsibilities - Scope of Material Issues and Materiality Analysis
    Self-defined theme
  • Employee rights and diverse equality

    Disclosure Number Disclosure Chapter Page
    GRI 103: Management Approach 2016
    • 103-1 Explanation of the material topic and its Boundary
    • 103-2 The management approach and its components
    • 103-3 Evaluation of the management approach
    • Chapter 2: Diverse Inclusiveness, Employee Satisfaction
    • Chapter 1: Stakeholder Communication and Responsibilities - Scope of Material Issues and Materiality Analysis
    GRI 412: Human Rights Assessment 2016
    • 412-1 Operations that have been subject to human rights reviews or impact assessments
    • Chapter 2: Communication and Protection of Employee Rights-Human Rights Policies

SASB Standard Comparison Table

  • SASB Standard Comparison Table

    Disclosed Theme Disclosed Metrics Category Indicator Code Report Content or Descriptions Corresponding Sections
    Water Management
    • (1) Total water withdrawn, percentage in regions with High or Extremely High Baseline Water Stress
    • (2) Total water consumed, percentage in regions with High or Extremely High Baseline Water Stress
    • Quantitative
    • TC-ES-140a.1
    • (1) Total volumes of water withdrawn amounted to 87,706 thousand tons, with 49.19% sourced from High Baseline Water Stress regions.
    • (2) Total volumes of water consumed amounted to 5,677 thousand tons, with 5.88% sourced from High Baseline Water Stress regions.
    • Chapter 5: Water Management, P.100
    Waste Management
    • Amount of hazardous waste from manufacturing, percentage recycled
    • Quantitative
    • TC-ES-150a.1
    • We generated 453,443 tons of hazardous waste. We are unable to disclose percentages of recycled waste as we are currently working to establish data compilation process, but plan to disclose relevant information in the future.
    • Chapter 5: Waste Management, P.102
    Labor Practices
    • (1) Number of work stoppages
    • (2) Total days idle
    • Quantitative
    • TC-ES-310a.1
    • (1) No employee strikes or work stoppages occurred in 2021.
    • (2) There were no idle days due to employee strikes or work stoppages in 2021.
      Labor Conditions
      • (1) Total recordable incident rate (TRIR) for direct employees and contract employees
      • (2) Near miss frequency rate (NMFR) for direct employees and contract employees
      • Quantitative
      • TC-ES-320a.1
      • (1) The total recordable incident rates (TRIR) for direct employees and contract employees were 0.1151 and 0.0136, respectively.
      • (2) The near miss frequency rates (NMFR) for direct employees and contract employees were 0.0085 and 0, respectively.
      • Note: The data above were taken solely from the Greater China region. We are currently working to establish data compilation process for other regions, and plan to disclose global data in the future.
      • Chapter 3: Statistics on Disabling Injuries, P.69
      • (1) Percentage of entity’s facilities audited in the RBA Validated Audit Process (VAP) or equivalent, by (a) all facilities and (b) high-risk facilities
      • (2) Percentage of Tier 1 supplier facilities audited in the RBA Validated Audit Process (VAP) or equivalent, by (a) all facilities and (b) high-risk facilities
      • Quantitative
      • TC-ES-320a.2
      • (1) In terms of our facilities, 27% have completed RBA VAP audits and 0% were determined to be high-risk.
      • Note: Group entities undergo RBA VAP audits in response to client requests or other requirements. If multiple entities from a single facility have undergone RBA VAP audits, we consider said facility to have completed RBA VAP audits.
      • (2) In terms of key electronics suppliers, 24% supplier facilities have completed RBA VAP audits and 50% were determined to be high-risk.
      • Note: We are currently working to establish data compilation process and plan to include data from key institutional suppliers in future.
        • (1) Non-conformance rate with the RBA Validated Audit Process (VAP) or equivalent for (a) priority nonconformances and (b) other nonconformances, broken down for (i) the entity’s facilities and (ii) the entity’s Tier 1 supplier facilities
        • (2) Associated corrective action rate for (a) priority non-conformances and (b) other non-conformances, broken down for (i) the entity’s facilities and (ii) the entity’s Tier 1 supplier facilities
        • Quantitative
        • TC-ES-320a.3
        • (1) In terms of non-conformance rates with RBA VAP audits, the priority nonconformance and other non-conformance rates for our facilities were 0% and 95%, respectively; the priority non-conformance and other nonconformance rates for our key electronics suppliers were 8% and 24%, respectively.
        • (2) The RBA VAP associated corrective rate for other non-conformances at our facilities was 100% (no priority non-conformances were discovered at our facilities); the RBA VAP associated corrective rates for priority non-conformances and other non-conformances at our key electronics suppliers were 100% and 88%, respectively.
          Product Lifecycle Management
          • Weight of end-of-life products and e-waste recovered, percentage recycled
          • Quantitative
          • TC-ES-410a.1
          • The Group has carefully reviewed the qualifications of our waste handling and recycling vendors, and we commission qualified vendors to recycle our e-waste products. We are unable to disclose related data as we are currently working to establish data compilation process, but plan to disclose relevant information in the future.
            Materials Sourcing
            • Description of the management of risks associated with the use of critical materials
            • Discussion and Analysis
            • TC-ES-440a.1
            • The Group adopts a circular mechanism with incorporated ESG management frameworks for supplier management processes which includes the four major stages of regulatory compliance, risk assessment, audit verification, and continued improvement.
            • We do not accept or use conflict minerals. We have developed a platform for conflict mineral management to ensure that relevant data can be preserved and tracked. This platform has enabled us to complete conflict mineral surveys for 1,569 suppliers. We achieved a 100% survey response rate and did not discover any regulatory violations.
            • Chapter 4:Supplier Management Processes, P.79

          External assurance

          • External assurance

            Disclosure Number Disclosure Chapter Page
            102-56
            • External assurance
            • Appendix III. Independent Verification Statement