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Management of Material Topics
The Global Reporting Initiative (GRI) revised its universal standards in October 2021. GRI 3 provides methodologies and disclosure methods for companies to identify, list, and manage their material issues. In its sustainability report, Sinyi Realty will follow the GRI 3 methodology to conduct a detailed assessment of the real estate development industry, extensively collect relevant ESG issues, and continuously engage and communicate with stakeholders, experts, and scholars. This approach aims to identify the actual and potential impacts of various ESG issues on the company's operations, including risks and opportunities. These issues will then be prioritized based on their materiality, serving as an important reference for the company's materiality issues meetings and determining the material issues presented in the report.
01 Organizational Context
1. Identification of stakeholders:
According to the Sinyi Group strategy and in accordance with the five principles of the AA1000 SES-2015 Stakeholder Engagement Standard (SES), we identified and continued to communicate with a total of six categories of stakeholders, i.e., the environment, employees, customers, shareholders, the society (including media, government agencies, and competent authorities) and suppliers.
2. Identification of issues of concern:Sinyi Development conducted a comprehensive analysis of global trends, internal and external operations, and the characteristics of the real estate industry. By referencing the Regulations Governing the Preparation and Filing of Sustainability Reports by TWSE/ TPEx Listed Companies, the Guidelines for the Determination of Sustainable Economic Activities, and international standards and frameworks (such as GRI, TCFD, and SASB), the Company compiled a list of relevant sustainability topics. Combining these with the group’s net-zero policies and past sustainability topics, 11 key issues were ultimately identified.
02 Evaluation Actual & Potential Impacts
Sinyi Development communicated with stakeholders through various internal and external channels, such as interactions with competent authorities, third-party collaborations, community-building activities, supplier meetings, and different internal company meetings. The purpose was to address the identified sustainability issues of concern. Feedback regarding these issues was collected and analyzed accordingly to gain a comprehensive understanding of their significance.
03 Assessment of Impact Significance
Sinyi Development is committed to co-creating value with all stakeholders. By carefully utilizing various communication channels, the company gathers and identifies feedback regarding the actual and potential impacts of various sustainability issues. Subsequently, the company solicits input from the President and senior executives across various units. Taking into account factors such as scale and scope, irreversibility, and likelihood of occurrence, an impact assessment and ranking are conducted based on the dual materiality factors of "impact on environmental protection, social responsibility, and corporate governance" versus "impact on operations." A total of 8 topics were identified as falling within the high-impact zone.
04 Reporting Prioritization
After consolidating key information from the preceding three steps, considering major themes for 2025, and incorporating expert recommendations—as well as factoring in greenhouse gas emissions—Sinyi Development identified 14 material topics to serve as the primary focus of this report.
Sinyi Development actively addresses these identified material topics by formulating specific action plans and management measures for each. This approach demonstrates the company's strong commitment to Environmental, Social, and Governance (ESG) issues, aiming to safeguard the interests of stakeholders while advancing the goal of sustainable business operations.
List of Topics
Sinyi Development follows its own industry characteristics and collects issues from various internal and external communication channels, such as global and industry norms and standards, community monitoring systems, internal experts, etc., totaling 14 issues of concern.
土地利用
服務品質與顧客權益
營運績效
倫理與誠信
溫室氣體排放
職場健康安全
風險控管
營運持續
供應商環境評估
多元化與平等機會
法令遵循
綠色設計
勞雇關係
企業形象 / 品牌管理
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