ESG

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

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. Stakeholder communication status is reported to the Board of Directors annually. The 2024 communication status was reported to the Board meeting on February 27, 2025. The 2025 communication status is scheduled to be reported to the Board meeting in the first quarter of 2026.

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).

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 Matrix

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 27, 2025. 

1. Material Topic: Topic with significant impact on internal operations and the external environment and society, for which the Company shall establish a management approach
2. Disclosure Topic: Although the extent of the topic's impact on internal operations and the external environment does not reach the significant threshold, stakeholders are still concerned about the relevant information. It is advisable to establish an appropriate management approach and information disclosure topic.
3. Observational Topics: Topics that have minor impacts on internal operations and external environment and society are included in the observation list. Relevant information will be disclosed voluntarily with attention to the future development of the topics.
4. Topics subject to mandatory legal disclosure requirements or those with potential negative impacts on human rights are also classified as material issues, such as “Legal Compliance”.
5. As economic performance is a required disclosure item and its related strategies and management measures are already addressed in the Company’s annual and financial reports, it is excluded from the materiality assessment process.
    

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.

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 takes 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 exist 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

※The above content is taken from the ESG Report