Materiality Analysis

Stakeholders

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: Sources used to identify sustainability issues included international sustainability standards and frameworks, such as the GRI Standards, SASB Standards – Semiconductor Standard, IFRS Sustainability Disclosure Standards, TCFD Recommendations, and the TNFD Framework; international ESG ratings and assessment frameworks, including the Dow Jones Sustainability Indices (DJSI), MSCI ESG Index, and FTSE4Good Index; the United Nations Sustainable Development Goals (SDGs); the Responsible Business Alliance (RBA) Code of Conduct; sustainability issues relevant to the semiconductor industry; and stakeholder engagement results.

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: PTI assesses the extent to which sustainability topics pose significant risks or opportunities to its own operations, including impacts on revenue growth, customer satisfaction, employee engagement, and operational risks.

Sustainability Issue Survey (Annual Collection)
- Stakeholder Concern Level: PTI conducts online and paper‑based questionnaires among the six stakeholder groups. In 2025, a total of 1,057 valid responses were collected, including 249 responses from shareholders/investors, customers, suppliers/contractors, government agencies, and community groups, and 808 responses from employees.
- Operational Impact Assessment: Internal management and members of the Sustainability Promotion Taskforce assessed the importance of each ESG topic to PTI's business operations, with 20 valid responses collected.
- Sustainability Impact Assessment: Internal management and members of the Sustainability Management Office evaluated the magnitude, likelihood, and frequency of actual and potential positive and negative sustainability impacts, with 17 valid responses collected.

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 and Material Topic Ranking

In 2025, PTI identified 21 sustainability topics. Based on the results of stakeholder concern surveys, operational impact analyses, and sustainability impact assessments, and following review by the internal sustainability task force, external experts, and senior management, 12 material topics were ultimately determined and presented in a materiality matrix. While the remaining nine topics were not considered material, PTI continues to manage these topics and disclose the related management approaches and performance outcomes.