Stakeholders
Materiality Analysis
PTI follows the eight reporting principles of the GRI Standards including accuracy, balance, clarity, comparability, completeness, sustainability context, timeliness and verifiability. We conduct materiality analysis through a structured five-step approach: “Gather”, “Identify”, “Prioritize”, “Define” and “Review”. This process enables us to assess the company's sustainability status and drive continuous improvements across all organizations.
We regularly gather stakeholder interest insights to effectively track the progress of sustainability goals. Additionally, we leverage diverse communication channels to collect and respond to stakeholder feedback and recommendations, ensuring a comprehensive understanding of their needs and expectations.
Material Topics Identification Process
Understand the Organization’s Context
Review its own operational activities and business relationships, summarizing the boundaries of impacts and the level of involvement in the organization's operations.
- Identify 6 key stakeholder groups: shareholders/investors, employees, customers, suppliers/contractors, government agencies and communities.
- Sources for Sustainability Issue Collection: includes international sustainability reporting guidelines (e.g., GRI Standards, SASB Standards for Semiconductors, IFRS Sustainability Disclosure Standards); global ESG rating and evaluation focus areas (e.g., Dow Jones Best-in-Class Indices, MSCI ESG Index, FTSE4Good Index); United Nations Sustainable Development Goals (SDGs); the Responsible Business Alliance (RBA) Code of Conduct; sector-specific topics relevant to the semiconductor industry; and stakeholder engagement insights.
Identify Impacts and Assess Significance
Identify and assess sustainability issues in accordance with the GRI Standards, integrating Double Materiality principles from the European Sustainability Reporting Standards (ESRS). This process combines internal evaluations and stakeholder engagement to pinpoint key concerns and quantify the impact of each issue.
- Positive/Negative Impacts Assessment
- Sustainability Materiality: Identify actual and potential positive and negative impacts of business operations and commercial relationships on economic, environmental, and social factors. Define impact types and their corresponding positions in the value chain.
- Operational Materiality: Assess sustainability risks with significant impact on company operations, including finance, business continuity, reputation, and workforce.
- Sustainability Issue Survey (Annual Collection)
- Stakeholder Concern Level: Assessed through online and paper-based questionnaires, with 6 key stakeholder groups evaluating the level of concern regarding sustainability issues. In 2024, a total of 678 responses were collected.
- Operational Impact: Internal managers and sustainability task force members evaluated ESG topics’ significance to company operations. Total responses: 18.
- Sustainability Impact: Internal managers and sustainability department assessed the potential positive and negative impacts, frequency, and likelihood of sustainability issues related to operations. Total responses: 13.
Prioritize Impact Significance
Collected data were consolidated and each issue ranked based on its impact significance. The prioritization process incorporates results from operational impact assessments, stakeholder feedback, and expert opinions to ensure objectivity and accuracy.
Decide Material Topics
Following internal review, expert consultation, and assessment, the annual materiality analysis identified 12 material topics, which were visualized in a materiality matrix. Remaining issues were classified as secondary and are continually disclosed in the ESG report.
- The materiality assessment process was assured by a third party and submitted to the ESG Committee and Board of Directors for review and approval.
- Significant sustainability impacts are integrated into enterprise risk management systems, subject to regular reviews.
- Material topics are systematically examined across the value chain, including upstream, core operations and downstream, by integrating internal information, data and governance measures.
- Materiality analysis results serve as a foundation for the company’s sustainability strategy and short-, medium-, and long-term goals, ensuring alignment with stakeholder expectations.
Communication & Disclosure
In line with GRI Standards, we disclose management approaches, policy commitments, objectives, and performance outcomes for each material topic, accompanied by relevant data and insights.
We continue to collect stakeholder concerns and review variations in material topics to better understand and respond to stakeholder needs and expectations.
Materiality Matrix
In 2024, a total of 26 sustainability issues were collected. Based on stakeholder concern surveys, operational impact analyses, and sustainability impact assessments, 12 material topics were identified and confirmed through evaluation by the internal sustainability team, external experts, and senior management. These topics were visualized in a materiality matrix. For the remaining 14 secondary issues, we also disclosed corresponding management measures and performance outcomes.