Stakeholders
ESG
Material Topic(GRI 3-1)
PChome followed the four stages of the materiality identification process set out in the latest GRI Standards (2021). We comprehensively considered the relevance of topics to operations and major business policies, and used “Impact” as the principle for determining whether a topic is material.
Process of Determining Material Topics
Collect Industry Sustainability-related Topics
To find potential material topics of PChome, we focused on 18 topics from international sustainability standards and regulations, SDGs, responsible investment, industry trends, and interactions with stakeholders. We then further investigated the impact of topics.
Identify Actual and Potential Impacts
Based on the definition of materiality in the GRI Standards (2021), PChome comprehensively evaluates the degree and probability of impact that sustainability-related topics have on PChome through a questionnaire. The scale, scope, reversibility, and involvement of human rights of impacts are considered when determining severity.
PChome not only references information obtained through regular stakeholder engagement, but also considers internal business strategy with the business philosophy to realize green e-commerce. Environmental issues are weighted to identify their potential impact.
Determine Material Topics(GRI 3-2)
PChome has ranked sustainability-related topics based on their degree of impact as follows. In 2023, the Sustainable Development Committee submitted the topics to the CEO for review. The 10 topics with the most significant impact approved in 2022 continued to be listed as material topics. “Product and Service Innovation” was merged into the material topic “Customer Health and Safety/Product and Service Quality management.”