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Stakeholder consultation and management of major themes

Based on the AA1000 Stakeholder Engagement Standard, the Sustainable Development Project Team jointly discussed and identified seven key stakeholders, using five criteria: "degree of dependence," "influence," "degree of concern," "responsibility," and "diverse perspectives." Through various channels, the team collected key issues of concern to each stakeholder and integrated them into the company's operational strategies.

Key stakeholders

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Stakeholder communication status

Lisheng Energy actively responds to the concerns of stakeholders by collecting major issues of concern through various channels. For details of the Company’s contact information for stakeholders and the status of communication with stakeholders in the first half of 2025, please refer to the table below, which was reported to the Board of Directors on August 13, 2025.

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Identify major themes

Starting from Lisheng Energy's business activities, we collected industry standards, sustainability-related industry guidelines, and suggestions from external professional consultants. We also reviewed the organization's operational industry trends and competitive factors. Based on the three major ESG aspects, we collected 27 major topics and invited stakeholders to answer questions on issues of concern. We distributed 63 questionnaires and received 59 valid responses, achieving a response rate of 97.71%.
The major issue assessment process follows the new GRI:2021 major issue process. Stakeholders respond to major issues according to their level of concern, and the Sustainable Development Task Force then identifies the positive and negative actual and potential impacts. The process is explained below.

Major Theme Identification Process

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Results of the identification of major themes

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The key themes for 2024 were determined through a preliminary survey of stakeholders' responses regarding their level of concern on major issues. These findings were then discussed at the Sustainable Development Task Force meeting, where stakeholders' level of concern for each theme, its positive and negative impact on the company's operations, and its actual and potential scope were assessed and discussed. The resulting nine key themes for corporate sustainability this year are shown in the diagram below.

Impact of major themes on the company

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Our company's major themes and the United Nations Sustainable Development Goals

The UN SDGs consist of 17 objectives. Our company is implementing the following sustainable development objectives:

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10-1F., No. 1, Songgao Rd., Xinyi Dist., Taipei City 110, Taiwan (ROC)

10th Floor, No. 1, Songgao Rd., Xinyi District, Taipei City, 110, Taiwan

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Fax: +886-2-2709-9997

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