Analysis Process

In order to make sustainability issues cover the overall operations of the Company, ChipMOS convened all members responsible for ESG development such as environment, society, governance and products to review the diversified communication results and feedback of stakeholders. We comprehensively considered international ESG standards (e.g., GRI Standards, SASB Standards, TCFD, SDGs, RBA Code of Conduct) and sustainability trends to determine a total of 21 general and industry-specific sustainability issues. Based on the suggestions of various groups, the main stakeholders concerned were divided into 6 classes: shareholders, customers, employees, suppliers, government agencies and community groups. In the 3rd phase, we collected 409 stakeholder concern questionnaires and 71 two-way impact questionnaires. Using the matrix formulated based on the impact of the issues and the concerns of stakeholders, we finally identified 8 Material Topics for 2023. Then, we examined the influence boundary of the 8 Material Topics, including the organization itself, upstream industries and downstream industries. Finally, we set measurable internal management goals for each Material Topic and respond to the 10 development goals of the United Nations (SDGs).

Analysis Results

After comprehensive consideration of the impact of the issues and the concerns of stakeholders, we have identified and determined 8 Material Topics for ChipMOS in 2023. Compared to the analysis results in 2022, stakeholders paid more attention to "Environmental Impact Mitigation" and "Sustainable Strategy and Vision." These 8 Material Topics corresponded to 2 environmental aspects, 2 social aspects and 3 governance aspect and 1 product aspect of the GRI Standards.

Boundary of Material Topics

ChipMOS examines the impact boundaries of 8 major issues from the perspective of technical services provided (Display Driver IC and Wafer Bumping, Memory IC and Logic and Mixed-Signal products) and the upstream and downstream value chain. The impact categories are divided into direct cause, indirect cause, and business partnership.

Impact Management of Material Topics

Through 8 indicators (increase revenue/reduce cost/obtain capital/enhance customer trust/reduce goodwill risk/enhance cohesive force/exert social influence), ChipMOS assessed the impact of Material Topics on the Company and adopted mitigation measures and target management against the impact.