STEP1

Identification of Stakeholders

Stakeholders Inclusiveness

10

Categories of Stakeholders

• Through internal discussions and feedback involving external experts, department heads, and colleagues, and by referencing stakeholder groups identified in peer sustainability reports, the company identified an inclusive set of stakeholders as key communication and materiality targets.
• In 2024, the Company identified 10 main stakeholder categories: government authorities, shareholders/ investors, employees, customers, elected representatives, equity investment businesses, suppliers/contractors, municipal governments, media, and community residents/local organizations.

STEP2

Prioritization of ESG Topics

Sustainability Context

26

topics of concern

To ensure alignment with the sustainability context, the identification of key topics was guided by the Global Reporting Initiative (GRI Standards), the Sustainability Accounting Standards Board (SASB), and the United Nations Sustainable Development Goals (SDGs), along with a review of peer industry disclosures. A total of 26 sustainability topics were compiled across three ESG dimensions—economic (including corporate governance), environmental, and social (including people and human rights). These topics formed the basis for assessing both positive and negative impacts during the materiality assessment process.

STEP3

SIdentification of Material Topics

Materiality

Based on the responses from

54

executive-level management questionnaires

17

sustainability-related material topics were identified.

• In 2024, a total of 54 questionnaires were collected from internal executive-level management, and the results were cross-analyzed with evaluations by external experts. Topics across the economic, environmental, and social dimensions that may significantly impact the Company’s sustainable development were scored. Topics with an average score of 3.5 or above were identified as material topics, serving as the foundation for the 2024 sustainability report disclosures.
• In light of the Company’s emphasis on regulatory compliance across all sustainability dimensions, compliance with laws and regulations remains a designated material topic for 2024.
• Through internal discussions and consideration of past stakeholder engagement outcomes, the Company refined the 23 material topics identified in 2023. Specifically: “Human Resources Development” and “Employee Engagement” were consolidated into “Employee Development and Engagement” and “Customer Privacy” and “Information Security” were merged into “Information Security and Customer Privacy”.
• Four topics — “Circular Economy,” “Indirect Economic Impacts,” “Biodiversity,” and “Local Communities” — were included in the narrative sections of the report rather than treated as standalone material topics.
• As a result, the Company has identified a total of 17 material ESG topics for 2024.

STEP4

Review and Discussion

Principle of Completeness

Following the identification of material topics and their respective boundaries, TIPC incorporates priority topics into its annual plans and objectives. The Company will continue to strengthen its management mechanisms, review the material topics for any necessary adjustments, and disclose relevant information in the sustainability report.