ROEC takes the expectations of our stakeholders seriously and uses material analysis as an important guideline in preparing sustainability reports, formulating long-term sustainability goals, and communicating with stakeholders. In material analysis, we have adopted the GRI 3: Material Topics 2021 reporting standards and AA1000 accountability principles. We have developed a framework for material analysis based on the four principles of inclusivity, materiality, responsiveness, and impact. This framework responds to the needs of stakeholders and serves as the basis for the strategic planning for sustainable development of ROEC, as well as for setting long-term sustainability management goals.
In 2023, Radiant Opto-Electronics identified 23 sustainability focus areas. Through an open questionnaire on the Company’s website, external stakeholders provided feedback on the level of interest in these 23 sustainability focus areas. A total of 866 responses were collected in 2023. Additionally, internal managers and the sustainability editorial team conducted surveys and discussions to assess the operational impacts of these sustainability focus areas. Based on the information gathered from these two sources, a matrix chart was created, identifying 13 material topics. Subsequently, the 13 material topics were subjected to a questionnaire to invite the entire Radiant Opto-Electronics sustainability report project team to conduct positive and negative impact assessments. These assessments serve as the basis for the information disclosure framework in this report.

Identification of Material Topics

Material Topics Matrix






Short-, medium-, and long-term goals for material issues