To effectively address and prioritize issues of concern to external stakeholders and those critical to its own operations, Radiant Opto-Electronics conducts an annual materiality assessment. Guided by GRI Universal Standard GRI 3: Material Topics (2021), we employ a robust process encompassing stakeholder engagement, evaluation of the positive and negative impacts of sustainability issues, and benchmarking against internal risk management criteria. This systematic approach allows us to identify sustainability topics with significant impacts as material topics, and to comprehensively disclose their management approaches and performance.

For the year 2024, Radiant Opto-Electronics identified 24 potential sustainability topics of concern. We then gathered feedback from internal and external stakeholders through open-ended questionnaires. From these, a total of 844 questionnaires were collected. Subsequently, by assessing the level of stakeholder concern for each topic and cross-referencing with our Enterprise Risk Management (ERM) processes and identification criteria, 14 key material sustainability topics were ultimately selected.