We care about environment, are committed to uphold the human rights of workers, and to treat them with dignity and respect as understood by the international community; We also actively protect the interests of all stakeholders and recognize a safe and healthy work environment enhances the quality of products and services.
◆The sustainability report is compiled in accordance with the GRI Sustainability Reporting Standards (GRI Standards) issued by the Global Reporting Initiative (GRI). It also adopts data disclosure based on the standards of the Sustainable Accounting Standards Board (SASB) and the Taiwan Stock Exchange Sustainability Disclosure Indicators for the Optoelectronics Industry.
◆We identified relevant sustainability topics through the collection and review of international sustainability trends, sustainability reporting standards, the United Nations Sustainable Development Goals (SDGs), issues related to the optoelectronics industry, sustainability reports of peer companies, and announcements from government agencies. In addition, sources such as the Global Risk Report, industry-specific sustainability focus areas (e.g., SASB, TWSE Sustainability Disclosure Index-Optoelectronics Industry), benchmark peers' areas of concern, and customer requirements were also referenced. Through this process, we screened out 33 sustainability issues relevant to Young Optics. Based on the results of stakeholder questionnaire surveys and the senior management materiality assessment questionnaire, we consolidated these into 16 material topics for the company's annual report. These topics serve to identify the potential positive and negative impacts that Young Optics' future operating activities may cause, enabling the company to formulate relevant strategies in advance and actively manage the resulting impacts. In accordance with the recommendations of the GRI Topic Standards, these material topics are disclosed in the relevant chapters of the sustainability report to meet stakeholders' expectations of Young Optics.