Material Issues

Determine organizational connections based on E.SUN's operating scope and business scope.

20 sustainability issues

Referencing international sustainability standards and guidelines (GRI Standards, SASB, SDGs, GRI Financial Services Sector Supplement, ISO 26000, TCFD), domestic and foreign major sustainability ratings (DJBIC, CDP, MSCI, Sustainable Finance Evaluation), domestic and foreign financial industry cases, and stakeholder communication processes, the Sustainable Development Division has compiled and listed 20 sustainability issues.

7 major stakeholder groups

Following the five dimensions of the AA1000SES (2015) Stakeholder Engagement Principle (AA1000 Stakeholder Engagement Standard): influence, attention, responsibility, dependency, and diversity, 21 internal units were sent stakeholder identification questionnaires. The results were compiled and approved by the Sustainable Development Division, 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 19 relevant units for the 20 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 Sustainable Development Division.

The Sustainable Development Division 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 Sustainable Development Division has selected 11 topics out of 20 sustainable issues as the major themes for 2025. 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 11 major themes for 2025 correspond to a total of 9 GRI topics, including 8 GRI standard topics and 1 general disclosure topic.