Materiality Assessment

Build a sustainable model and focus on deepening issues


Identification of Stakeholders and Material Issues

Build a sustainable model and focus on deepening issues

We firmly believe that well communication with internal and external stakeholders is the prime mission of corporate accountability. Therefore, the CSR Committee holds the consensus meeting for sustainable development strategy and identifies stakeholders and material issues to provide important references for the contents disclosed to meet all types of stakeholders' responses.   

❙ Identification of Stakeholders

Every year, the CSR Committee scores stakeholder groups with the Likert 5-point scale based on the five attributes of stakeholders: dependency, responsibility, tension, influence, and diverse perspectives stated in AA 1000 Stakeholder Engagement Standard 2015. The 16 CSR Committee officers, including the chairperson, president, senior management officers, and members of each work promotion group, answer the stakeholder identification questionnaire to identify six major stakeholder groups with contacts or influence on the CLC in business operations. These six stakeholder groups include: (1) employees, (2) customers, (3) shareholders/investors/ financial institutions, (4) suppliers/contractors, (5) government/ industry associations, and (6) society (media, local communities, NPOs, academic in stitutions).

Identification of Material Issues

In 2020, we concluded the 27 sustainability topics in the previous year into 18 topics with respect to the GRI Standards, international sustainability trends, the sustainability topics of the paper industry, opinions gathered from stakeholder communication, and the characteristics of the industry in which the CLC operates.

The revised issues are as follows:

•  Separate “Biodiversity” from “Water resources management ”
• “Green products and services, smart production, sustainable development strategies” are integrated into “Sustainable products and development”
• “Labor human rights and labor relations, employee rights and benefits, employee diversity and equal opportunities” are integrated into “Workplace diversity and equality”
• “Market positioning, public policy” integrated into “Corporate governance”
• “Anti-competitive, anti-corruption, ethics and integrity, compliance with laws and regulations, and grievance system“ integrated into "Ethical corporate management”  

To discern the tension of stakeholders over the material issues in order to deepen topic management approaches and improve the quality of information disclosure, we collected 417 responses to our CSR questionnaire, integrated the assessment of impacts on operations of individual topics by the 16 senior officers, and produced the matrix of material topics.


Communication Channels, Frequency and Important Interaction