Major Topics

Wieson Technologies identifies key issues by utilizing a range of internal and external channels. This process follows GRI Standards and incorporates insights from SASB, CDP, the FTSE Taiwan Sustainability Index and Indicators, as well as the sustainability classification standards under development by the Financial Supervisory Commission. Additionally, the analysis is guided by GRI’s four principles—Materiality, Stakeholder Inclusiveness, Sustainability Context, and Completeness—and takes into account international sustainability trends. The company reviews sustainability topics from global benchmark enterprises, domestic peers, and gathers input from internal and external experts to conduct a comprehensive material topic analysis.

Execution Steps

Stakeholder Identification

Continuing from the 2021 ESG Sustainability Promotion Team’s practices, we apply the AA1000 Inclusivity Principle and utilize the AA1000 Stakeholder Engagement Standard (SES 2015) to assess stakeholders. The assessment criteria include dependency, accountability, influence, diversity of viewpoints, and level of concern. Stakeholders are rated on a scale from 1 to 7 (with 1 being most important and 7 being least important) based on the closeness of their relationship according to these criteria. This process results in the identification of seven primary stakeholder categories, ranked in order of importance as follows: 1. Customers, 2. Suppliers, 3. Employees, 4. Financial Institutions, 5. Shareholders/Investors, 6. Government, and 7. Non-Profit Organizations/Communities. The final identification and ranking are approved by the ESG Sustainability Promotion Team and presented to the highest leadership for final approval.

Identification of Major Topics

In alignment with GRI Standards 2021 and referencing international sustainability guidelines such as SASB, as well as considering the company’s operational objectives, international benchmarks, domestic peers, stakeholder communications, and consultations with internal and external experts, Wieson’s ESG Sustainability Office conducted an internal survey among managers and above. From 25 sustainability topics, 18 were selected, and 4 additional topics were included based on external expert opinions, resulting in a total of 22 topics. These encompass economic, environmental, and social (including human rights) dimensions.

Economic	Environmental	Social (Including Human Rights)
Customer Relationship Management	Green Environmental Products	Occupational Health and Safety
Research and Innovation	Emissions, Waste, and Recycling	Employee Rights Protection
Economic Peformance (Financial Perfomance)	Energy Management	Talent Retention and Employee Care
Information Security Management	Greenhouse Gas Management	Employee Diversity
Integrity Management	Biodiversity	Human Rights Policy
Legal Compliance		Education and Training
Product Quality and Innovation R&D		Social Impact
Corporate Governance
Sustainable Supplier Management
Risk Management

In accordance with the four AA1000 principles—Inclusivity, Materiality, Responsiveness, and Impact—Wieson employs an expert evaluation method. Surveys were distributed to senior executives to assess the positive and negative impacts of 22 topics on economic, environmental, and social aspects (including human rights). Each topic was rated on a scale from 1 to 5, with 1 indicating minimal impact and 5 indicating significant impact. The results are illustrated in the chart below.

The ESG Sustainability Office analyzed the quantitative results of the 22 topics using a dual materiality assessment process. Based on "stakeholder concern" and "impact on Wieson’s operations," and following internal discussions and confirmation, the following 12 significant topics were identified and approved by the highest leadership.

The changes in material topics between 2022 and 2023 are as follows.

Aspect	2022 Material Topics	2023 Material Topics
Economic	Integrity Management	Integrity Management
	Research and Innovation	Research and Innovation
	Customer Service	---
	---	Customer Relationship Management
	Sustainable Supplier Management	---
	Economic Performance	Economic Performance
	Corporate Governance	---
Social	---	Employee Diversity
	Occupational Health and Safety	Occupational Health and Safety
	Talent Retention and Employee Care	Talent Retention and Employee Care
	Human Rights Policy	Human Rights Policy
	---	Education and Training
	---	Employee Rights Protection
Environmental	Greenhouse Gas Management	Greenhouse Gas Management
	---	Energy Management

The company plans to conduct its next major topic analysis in 2025. This analysis will focus on economic, environmental, and social (including human rights) aspects, and will involve conducting "due diligence." The aim is to identify, prevent, mitigate, and address the procedures related to both actual and potential negative impacts and positive effects of each topic.

Major Topics for Wieson in 2023

Major Topics	GRI Specific Topics	SASB Disclosure Topics	Corresponding Sections	Positive/Negative Impact Items		Risk/Opportunity		UN Sustainable Development Goals (SDGs)	Corresponding Sustainability Policies
				Actual	Potential	Actual	Potential
Greenhouse Gas Management	GRI 305	Non-SASB Material Topic	4.4 Greenhouse Gas Emissions	Negative •Global warming has caused an increase in electricity consumption. •Extreme weather and climate change remain global concerns, and companies need to prepare in advance. •Old equipment in the plant consumes more energy and needs to be updated.	Negative •Greenhouse gas emissions are subject to carbon fee regulations. •Implementation of carbon reduction policies.			SDGs_13	Achieving the 2050 Net-Zero Carbon Emissions Goal
Training and Education	GRI 404	Non-SASB Material Topics.	5.5 Talent Development Program	Positive •Improvement in employee professional skills •Enhancement of industry R&D capabilities Negative •Loss of talent, resulting in sunk costs Let me know if you need any further assistance		Opportunity •Company growth and enhancdment of innovation capability			Comprehensive Talent Development Program
Occupational Health and Safety	GRI 403	Non-SASB Material Topics.	5.6 Healthy and Safe Workplace	Positive •Creating a friendly workplace environment •Installation of emergency safety equipment Negative •Aging workforce	Positive •Establishing employee health management system •Achieving a happy workplace Negative •Employee commuting accidents •Employee overwork and fatigue	Risk •Occupational health and safety risk assessment Opportunity •On-site services for health risk assessment •Diversified communication channels (e.g., labor-management meetings)	Risk •Workplace bullying risk •Workplace violations and illegal incidents	SDG 3.d SDG 8.8 SDG10.3	Implementation of Corporate Governance
Employee Diversity	GRI 405	TC-HW-330a.1	5.2 Employee Composition	Positive •Implementing gender equality in a friendly workplace	Positive •Establishing a diverse office environment	Opportunity •Enhancing corporate image			Workplace Diversity and Equality
Employee Rights Protection	Custom Topic	Non-SASB Material Topics	5.4 Protection of Employee Rights	Positive •Exceeding legally mandated targets		Opportunity •Improving operational efficiency	Risk •Impacting the group's reputation , potentially leading to other negative issues		Protection of Employee Rights
Customer Relationship Management	GRI 418	Non-SASB Material Topics	3.3 Customer Relationship Management	Positive •Increasing repurchase rate, corporate efficiency, and reducing costs	Negative •Loss of confidence in the company, reducing purchase intention	Opportunity •Strengthening corporate competitiveness and market share	Risk •Other customers' impressions of the company's products and their purchasing decisions	SDG 12.2	Responsible Consumption and Production
Employee Retention and Care	GRI 401	Non-SASB Material Topics	5. Friendly Workplace	Negative •Lack of a succession plan	Positive •Cultivation of next-generation talent •Aging workforce	Opportunity •Regular health screenings •Health and wellness seminars •Retirement planning workshops	Risk •Timely workforce replenishment to address upcoming retirements Opportunity •Reemployment of retired personnel (rehiring program)	SDG 3.d	People-Oriented Approach
Research and Innovation	Custom Topic	Non-SASB Material Topics	3.2 Product Quality and Innovation R&D	Positive •Manufacturing transformation — shedding industry burdens •Development of sustainable materials	Positive •Enhanced levels of innovation and R&D •Use of environmentally friendly materials •Recyclability, reducing environmental impact Negative •Increased costs •Decrease in available materials	Risk •Shortened product lifespan	Opportunity •Products aligning with ESG international trends, targeting global markets	SDG 12.5	Improvement of Production Efficiency
Economic Performance	GRI 201-1	Non-SASB Material Topics	1.3 Operational Performance	Positive •Steady growth in financial performance Negative •Regulatory risks impacting operational costs and increasing capital expenditures	Positive •Increased focus on sustainability initiatives Negative •Customer demands potentially affecting expected revenue	Risk •Inability to meet regulatory and customer requirements	Opportunity •Growing market demand for environmentally friendly products	SDG 12.2	Sustainable Products and Development
Energy Management	GRI 302	TC-HW-430a.3	4.3 Energy Consumption and Usage	Positive •Accelerated energy management and careful use of energy to reduce operating costs	Negative •Increased energy costs and unstable power supply leading to blackout risks	Opportunity •Investment in renewable energy •Increasing the proportion of renewable energy usage	Risk Energy shortage		Achieving the 2050 Net-Zero Carbon Emissions Goal
Human Rights Policy	GRI 404、406	Non-SASB Material Topics	5.4 Protection of Employee Rights (repeated)	Positive •Compliance with regulation •Advocacy on workplace violations	Positive •Implementation of human rights education •Creating a diverse and inclusive (DEI) workplace	Opportunity •Diversification of talent recruitment	Risk •Employment discrimination •Workplace violations Opportunity •Establishing an anonymous survey system for employees to report incidents (including former employees)	SDG 5.1 SDG 10.3 SDG16.b	Promoting a Peaceful and Diverse Society
Integrity Management	Custom Major Topic	Non-SASB Material Topics	1.4 Ethical Business Practices	Positive •Implementation of anti-corruption statements and actions	Positive •Training and education •Annual performance evaluations •Whistleblowing system	Opportunity •Enhancing corporate culture and employee quality	Opportunity •Improving corporate image	SDG 16.5	Advocating for Peace and Justice
Corporate Governance	Custom Major Topic	Non-SASB Material Topics	1.1 Corporate Governance	Positive •Implementation of corporate governance best practices •Board diversity •Information transparency	Positive •Effective functioning of various committees	Opportunity •Strengthening stakeholder trust	Risk •Rapid changes in policies and regulation •Political environment Opportunity •Improvement of company goodwill •Increase in revenue	SDG 5.5 SDG10.4	Emphasizing Gender Equality

Communication Channels, Frequency, and Responses

Members of the ESG Sustainability Office collect "topics of concern and primary communication channels" from the seven key stakeholder groups through daily operations and external business communications. They also address the concerns raised and provide updates on the execution status of these topics.

Operational Performance

Wieson Technologies has been dedicated to the development of three primary product categories: connectors, automotive components, and wireless components. The company continually advances its technological capabilities and fosters innovation to enhance competitiveness and elevate customer satisfaction. To achieve sustainable business practices, Wieson Technologies focuses on refining corporate governance, strengthening financial management, and nurturing talent while enhancing team collaboration. By aligning its services, technology, quality, and innovation, the company strives to bolster operational performance and expand profitability, thereby ensuring the attainment of operational objectives and maximizing shareholder value.

Note: For detailed information on business operations and financial performance, please refer to Wieson Technologies's 2023 financial statements, which are disclosed on the company's website at https://www.wieson.com and are consistent with the information published on the Market Observation Post System.

Risk Identification and Control

To strengthen corporate governance, mitigate operational risks, and ensure effective management and sustainable development, the company holds monthly management meetings for each business unit. These meetings not only evaluate operational performance but also address potential internal risks (such as employee turnover or system resource challenges) and external risks (such as economic conditions and market supply-demand fluctuations). The company adheres to established protocols to enhance the efficiency of its risk management processes.

Based on the nature of the company's business operations and activities, the following risks and potential threats are identified, along with corresponding mitigation strategies to minimize their impact.

Information Security

To ensure the security of our company’s servers, network equipment, and communications, and to effectively reduce risks from human error, intentional threats, or natural disasters that could lead to information asset leakage, misuse, alteration, or destruction, we have established relevant management regulations.

Our company's information security management mechanism includes the following three aspects:

Relevant information policies include:

Organization, Responsibilities, and Management Control.	Control over program and data access.	Control over information security inspections.
Control over the acquisition, use, and maintenance of system hardware and software.	Control over data input and output.	Control over the protection of personal data processed by computers.
Control over system development and program modifications.	Control over file and equipment security.	Control over the disposal procedures for obsolete computers.
Control over system documentation and standardization.	Control over system recovery planning and testing procedures.

 The strategies adopted for various information security aspects are as follows:

A、Regulatory Framework：The company has established internal information security policies and management systems to regulate personnel behavior. These policies are reviewed periodically or as needed to ensure they align with operational conditions and changes in the external environment and are adjusted accordingly.
B、System Protection：To guard against various internal and external security threats, the company employs a multi-layered network architecture design, implements firewalls and antivirus systems, and follows account privilege control principles to enhance overall information environment security. Additionally, internal control mechanisms are in place to ensure that personnel actions comply with company policies and enforce information security management measures.
C、Personnel Training：Information security awareness programs are conducted periodically to enhance employees' knowledge and professional skills in information security.

No information-related legal cases occurred in 2023.

Intellectual Property Management

To protect R&D resources, maintain innovation capabilities, and strengthen competitive advantages, the company continuously advances intellectual property management. This ensures the protection of valuable technological achievements, enhances profitability, achieves operational goals, and supports sustainable operation.

Participation in Public Associations

In line with industry and business needs, Wieson actively participates in relevant associations and industry organizations. By engaging with these groups, the company establishes a strong communication network with industry members, receives the latest domestic and international updates, and participates in discussions on industry standards to build consensus and promote interaction.

 The associations and guilds Wieson is currently participating in are as follows: