The Sustainable Development Committee of Shieh Yih designed a questionnaire to survey stakeholders on the identified sustainability issues. The questionnaire covered two dimensions: the “level of concern” and the “level of impact”. A total of 130 questionnaires were distributed, with 115 valid responses collected, reflecting stakeholders’ concerns regarding sustainability issues. Meanwhile, five senior executives completed the impact assessment questionnaire to highlight internal attention to these issues, providing a basis for prioritization and sequencing. Issue collection and consolidation were conducted in accordance with the GRI 200, 300, and 400 series standards, while stakeholder feedback was incorporated into the concern-level evaluation. Concern levels were rated on a scale of 1 to 5, with average scores calculated to ensure impartiality and objectivity of results.

Based on the statistical analysis of the survey results, the material topics of Shieh Yih Machinery, in order of priority, are: economic performance, innovation and technology, customer relationship management, and occupational safety and health, as illustrated in the materiality matrix below.

The Sustainable Development Committee referred to the SASB Standards and industry-specific indicators, and engaged with experts and stakeholders to assess market trends, emerging technologies, competitors, and evolving customer needs. Upon approval by the Committee, the following five material topics were confirmed:

Five material sustainability topics were prioritized for reporting and were approved by the Sustainable Development Committee and the Board in December 2024.