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E.SUN identify material issues by latest GRI Universal Standards 2021 and AA1000 Account Ability Principle Standard, including the principles of materiality, inclusiveness, responsiveness, and impact, to identify material issues. We further assessed the impact of each material issues on the economy, environment, and human rights. These materiality is the basis for planning our sustainable development strategy, and also the basis for information disclosures.
Determine organizational connections based on E.SUN's operating scope and business scope.
21 sustainability issues
Referencing international sustainability standards and guidelines (GRI Standards, SASB, SDGs, GRI Financial Services Sector Supplement, ISO 26000,TCFD), sustainability investment ratings (DJSI, CDP, MSCI), domestic and foreign financial industry cases, and stakeholder communication processes, the office of CSO has compiled and listed 21 sustainability issues.
7 major stakeholder groups
Following the five dimensions of the AA1000SES Stakeholder Engagement Principle (AA1000 Stakeholder Engagement Standard): influence, attention, responsibility, dependency, and diversity, 20 internal units were sent stakeholder identification questionnaires. The results were compiled and approved by the office of CSO, and classified into 7 stakeholder groups: employees, customers, shareholders/investors, government agencies, media (including rating agencies), communities (surrounding communities, public welfare and environmental partners), and suppliers.
The 'Economic, Environmental, and Social Impact Assessment Form' was sent to the 15 relevant units for the 21 sustainability issues, asking them to evaluate the positive or negative impacts on the economy, environment, and people caused or received by E.SUN's business activities/products/ services, etc. The evaluation results were compiled by the office of CSO.
The office of CSO comprehensively considers the results of Step 4 economic, environmental, and social impacts, setting impact significance thresholds.
12 material Issues and GRI themes
Based on the significance threshold of impacts, the Office of Sustainability has selected 12 topics out of 21 sustainable issues as the major themes for 2024. These themes have been submitted to the Sustainable Development Committee and signed off by the Board of Directors. According to the reporting requirements of GRI, this report elaborates on the strategies, short-term, medium-term, and long-term objectives, achievements, and management policies related to the major themes. The 12 major themes for 2024 correspond to a total of 14 GRI topics, including 13 GRI standard topics and 1 general disclosure topic.
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