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Materiality Assessment Procedures

TWM uses various channels to communicate with stakeholders, so as to compile and organize issues of concern based on the principles of sustainability context, materiality, integrity, and stakeholder tolerance. Material issues are identified through three channels. Firstly, a vision blueprint is formulated in accordance with the sustainability strategies developed by the CSR committee. Secondly, industry trends are analyzed and assessments are conducted based on industry characteristics. Thirdly, conferences are organized to facilitate face-to-face communication with suppliers, NPOs, and customers to gain a better understanding of the level of concern for TWM sustainability issues. The materiality assessment procedures may be summarized as follows:

STEP 1 Identification

STEP 2 Ranking

After determining a list of issues to be disclosed in the report via the aforementioned three methods, the material issues and corresponding aspects identified by the CSR Committee are assessed in accordance with the two axes of “Level of concern of stakeholders” and “Level of impact on the Company”. Issues are ranked according to materiality and a materiality matrix is designed based on these assessments.