Identification of Stakeholders and Material Topics
This report is prepared in accordance with the AA1000 Stakeholder Engagement Standard, using five key dimensions—dependency, influence, tension, responsibility, and diverse perspective—as the basis for identifying stakeholders. Through collaborative discussion and assessment by the Sustainable Development Task Force, seven major stakeholder groups have been identified: employees, shareholders/investors, customers, suppliers/contractors, government agencies, financial institutions, and local communities. By engaging through multiple channels and collecting key issues of concern from each stakeholder group, the Company integrates these insights into its operational strategies to achieve alignment between economic performance and sustainable development.
Major stakeholders
Stakeholder communication
LeadSun Greentech 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, which was reported to the Board of Directors on August 13, 2025.
The Company’s contact information for stakeholders and the status of communication in 2025 which is as below.
Identify material
topics
Starting from LeadSun Greentech'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.
Material topics identification
Process
Results of the identification of
material topics
The material topics for 2024 were initially identified through a stakeholder survey
assessing the level of concern for various issues. These preliminary results were
then reviewed and discussed by the Sustainable Development Task Force. The
evaluation considered stakeholder concern for each topic, the positive and negative
impacts of the Company' s operations, and both actual and potential scopes of
influence. Based on this process, the following nine material topics for corporate
sustainability in the current year were determined and are disclosed in the table
below.
Impact of material
topics on the
company
