The task force of CSR Sustainability Committee refers to the Global Reporting Initiative Standards (GRI Standards), the Responsible Business Alliance’s (RBA) Code of Conduct, the Task Force on Climate-Related Financial Disclosures (TCFD), the Sustainability Accounting Standards Board (SASB), the Corporate Governance Indicators of the Taiwan Stock Exchange, and the Company's sustainability goals to aggregate 24 sustainability issues.
 

The questionnaire was used to quantify the significance of impacts. The survey content are as follows:
1. Material Issues Level of Concern Questionnaire
A survey was conducted to assess the level of concern of 5 key stakeholders on 24 sustainability issues, receiving a total of 158 valid feedbacks.
2. Impact Assessment Questionnaire
Through the impact assessment questionnaire, the CSR Sustainability Committee further evaluated the degree and probability of "actual", "potential", "positive" and "negative" impacts on the external economy, environment, human rights, AES's own operations, as well as the individuals or groups that will (or may) be affected if each topic has a positive or negative impact.
 

After consolidating the survey results, impact assessments were ranked, utilizing the dual materiality principles from the Draft European Sustainability Reporting Standards (ESRS). The X-axis measured the positive impact on company operations, while the Y-axis assessed the positive impact on the economy, environment, and society. A materiality matrix was then plotted to identify 7 material issues, reviewed by the internal sustainability team in alignment with international trends.
 

Based on the results identification results, material issue management guidelines and objectives are established and reported to the CSR Sustainability Committee and the Board of Directors. The management policies and objectives for future material issues will undergo annual review. The identification process for material issues will assess execution frequency based on circumstances, to evaluate the extent of positive and negative impacts of these issues. This approach allows the management team to allocate resources effectively and provides stakeholders with a review of operational effectiveness.