ESG

Stakeholders Engagement and Material Topics

We developed a materiality process based on the four principles of inclusivity, materiality, responsiveness, and impact with reference to the AA1000 Accountability Principles. The goal is to assess the actual and potential impacts of environmental, social, governance, and human rights issues through diversified communication channels and interactions with stakeholders. Relevant results will serve as a foundation for information disclosure in annual sustainability reports and a key reference for sustainability strategy planning by the company.

 

Stakeholders Engagement and Material Topics


Stakeholders Engagement

With reference to the five attributes (dependency, responsibility, influence, diverse perspectives, and tension) of AA1000 SES (Stakeholder Engagement Standard), Oneness has identified the following eight major stakeholder categories (government agencies, investors, customers, employees, suppliers, communities, news media and medical staff). Stakeholder engagement is carried out regularly and irregularly via diversified channels to gain a clear understanding of stakeholder expectations towards the Company. Impact assessments of issues of concern to stakeholders are conducted simultaneously and adequate responses are provided in this report and on the corporate website. The communication with stakeholders in 2022 was reported to the Board of Directors on February 25, 2023. The communication status for 2023 will be compiled and reported to the Board in the first quarter of 2024.

 

Engagement with Stakeholders

Engagement with Stakeholders

 

Compilation of Sustainability Issues and Impact Evaluation

After gathering and organization of issues with reference to international sustainability standards and guidelines (GRI, SASB), responsible investment (DJSI, MSCI, CDP), stakeholder communication issues, and UN Sustainable Development Goals, as well as the risk management operation of the Company, 26 issues were identified as the foundation for impact assessment.

 

Scoring principles were based on an analysis of the positive and negative impacts of issues, and their incidence frequency/probability through impact paths of due diligence issues and by incorporating stakeholder perspectives in the reporting year and double materiality concepts, including "inside-out" (impacts on environment and society) and "outside-in" (impacts on company operations).

 

Compilation of Sustainability Issues and Impact Evaluation

 

Expert Engagement

With a view to ensuring accurate evaluation of each issue and full disclosure of information of concern to internal and external stakeholders, our sustainability task force submits the results of such evaluations to internal and external experts for review. Senior executives of each department serve as internal experts since they are abreast of all external changes affecting the company. They come in direct contact with all stakeholder categories and are fully aware of the impact of each identified issue on the company. They are therefore responsible for reviews of the accuracy of the impact path and evaluation of each issue by relying on their professional expertise in different fields. Third-party consulting firms represent the external experts. They are devoted to promoting sustainable development and maintain a full grasp of the sustainability pulse in the industry from their professional perspective. They assist us in gaining a clear understanding of social and environmental development directions associated with each issue as well as potential negative impacts or opportunities in the long run.


Material Topics

Our sustainability task force and internal/external expert teams repeatedly review and adjust issue evaluation results. Impact degrees are determined based on the overall consideration of positive effects and negative impacts. Ranking in the top one third in terms of degree of impact is defined as the significance threshold. Upon ranking of each issue based on degree of impact, we classify all issues into three categories. In addition to the disclosure of material issues that exceed the significance threshold in accordance with GRI standards and requirements, other information of concern to stakeholders is revealed in the report.

 

重大主題矩陣

 

Material, Disclosed, Observed topics

 

There are a total of seven "Material Topics" for this year, as listed in the table above. The results of the material topics analysis was presented to the Board of Directors for approval on February 29, 2024. The changes to the list of material topics compared to the previous year:

  1. Redefine the threshold for Material Topics: material topics are those that rank in the top third for both internal and external impact. Please refer to the material topics matrix.
  2. Material Topic: Last year, "Drug Safety" and " Product Quality and Recall Management" were merged into "Product Quality and Safety," and " Human Resources Development" and "Talent Attraction and Retention" were merged into " Talent Recruitment, Development and Retention ", both of which are listed as major topics.
  3. Disclosure Topic: "Pandemic" was newly included for impact assessment this year. "Resource Usage Efficiency" was changed to "Energy, Resource Management and Pollution Prevention". "Biodiversity" was upgraded from a topic for observation to a topic for disclosure.
  4. Topic for Observation: "Geopolitical Conflicts" has been newly included in impact assessment this year.

 

Regular Review

We have formulated management approaches for seven material topics and plan priority actions in line with impact levels. Furthermore, we define indicators and targets for tracking implementation performance.

 

Regular Review

Note: The descriptions in the table of positive and negative impacts include internal impacts as the first point and external impacts as the second point.

 

Integrated into Risk Management System

The Company take the significant risks which reported by risks management committee in the previous year into the materiality process, and assess the impacts to the company and public. Through the engagement with stakeholders and internal/external experts, we review if there exit other potential risk factors and discover the availability for better manage measure to the risks. The related information will be provided to the task force of risk management. Each department includes it into annual self-assessment, and adjust the strategies to continuously improve the control process. 


Stakeholder Contact Information

Stakeholders Contact Window Contact Information
Investor Spokesperson: Miss Shu-Ling Cheng
Acting Spokesperson: Miss Ting-Fang Chen
TEL : 02-2655-8860
Investor Contact 
Audit Committee Contact
Customer Sales / Miss Chung Customer Contact
Employee HR / Miss Lai  HR Contact
Supplier Procurement / Miss Chen Supplier Contact
Community GM Office / Miss Hsu Contact Us
Press GM Office / Miss Hsu Contact Us

Ethics Hotline:ONENESS_Audit@onenessbio.com.tw
Ethics Address:35F, No. 66, Sec. 1, Zhongxiao W. Rd., Zhongzheng Dist., Taipei City 100

 

 

※The above content is taken from the ESG Report

 

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