In the process of preparing the sustainability report, TIPC has incorporated materiality analysis following the GRI Standards 2021 and SASB guidelines for Professional & Commercial Services. It also incorporated themes and referred to the sustainable practices of peer companies. A total of 26 relevant topics were selected, evaluated by external experts on their actual or potential negative impacts and positive contributions to the economy, environment, and people (including human rights). The assessment considered the requirements and concerns of international sustainability initiatives and potential investors regarding corporate sustainability issues. Each topic was scored based on actual negative impacts, potential negative impacts, actual positive contributions, and potential positive contributions to the economy, environment, and society. Additionally, a cross-analysis was conducted with 44 questionnaires filled out by senior executives within TIPC. Topics with an average score of 3 or above, indicating significant impacts on sustainable operations in economic, environmental, and social aspects, were identified as material topics. These topics will serve as the reference basis for the material topics and information disclosure in the 2023 sustainability report.

Material Topic Identification Process Of TIPC

Ranking of Material Topic

TIPC, based on external expert ratings and questionnaire analysis and internal meetings, combining with the results of years of stakeholder consensus, adjusted the material topics for 2022. The category of "social and economic regulatory compliance" and "environmental regulatory compliance" were merged into "regulatory compliance". The category of "climate-related financial disclosures" were adjusted to "climate change risks and opportunities". The category "energy" was adjusted to "energy management". "Occupational integrity" was adjusted to "integrity governance". "Risk management" was adjusted to "operational risk management." "Business model innovation" was adjusted to "business model optimization and innovation."Additionally, five new topics were added: "Supplier management," "Green investment," "Safety management of port operations," "Human resource development," and "Circular economy." Furthermore, three themes, including "Smart port", "Training and education", and "Employee diversity and equal opportunities," were included in the content. A total of 23 significant material topics were identified for 2023.

Positive Impact Ranking of TIPC Materiality

Negative Impact Ranking of TIPC Materiality

Integrated Ranking of Material Impacts by TIPC

■：Causing；□：Contributing；▲：Directly related。