Stakeholder Engagement

OSE values the rights and opinions of its stakeholders and is committed to establishing effective communication and response mechanisms to understand their concerns and expectations on sustainability issues. These insights serve as the foundation for adjusting corporate sustainability strategies and refining disclosure content. 

To accurately reflect stakeholder priorities and operational risks, OSE follows the GRI Standards 2021 issued by the Global Reporting Initiative (GRI), draws upon international disclosure trends and industry best practices, and carried out a materiality assessment in 2024. The objective is to identify sustainability issues with significant impact on business operations and define the scope and focus areas of this report accordingly. 

The identification process is structured into four key steps:

A. Investigate Sustainability Issues 

Based on the GRI standards, the company’s past disclosure experience and stakeholders’ concerns, we collected and analyzed domestic and international sustainability trends, major industry issues and related standards, and selected sustainability issues that are closely related to the company’s operations as a preliminary list of issues. 

B.Assessing of stakeholder concern

We conducted a questionnaire survey on seven major stakeholders to collect their comments on the level of concern for various sustainability issues, in order to assess the relevance of the issues to the company’s reputation, operational impact and external expectations. In 2024, a total of 859 valid questionnaires were collected, and the external concern ranking was compiled based on this. 

C.Assessing Level of Impact

Based on the external survey results, an internal impact assessment questionnaire was designed, and the management of the five major task forces and the coordination group under the ESG Committee evaluated the potential positive and negative impacts and the scale of impact of various sustainability issues on OSE operations. A total of 16 internal questionnaires were completed in 2024 as the basis for impact level judgment. 

D.Finalize List of Material Topics

After consolidating external stakeholder concerns and internal impact assessment results, and conducting cross-analysis, ranking, and confirmation by the Sustainability Committee, the following material topics were finalized: