Results of Analysis of Material Topics | ACER ESG

Results of Analysis of Material Topics

Results of Analysis of Material Topics

Materiality Analysis Process

Acer conducts materiality analyses annually by referring to the Universal Standards and the AA 1000 Accountability Principle: 2018 published by the Global Reporting Initiative (GRI). The four principles of Inclusivity, Materiality, Responsiveness and Impact are used to understand stakeholders' concerns about ESG, to strengthen internal and external communication, to respond to stakeholders' expectations for information, and to plan and establish a management structure for ESG information disclosure.     

The 2022 materiality questionnaire was designed to take into account the principle of dual materiality and to collect stakeholders' comments on the following: the degree of impact/impact of material topics on society, the environment, and people, and management's comments on the following; the degree of impact of material topics on Acer's operations.     

In 2022, an online questionnaire was conducted to collect the opinions of 1,145 internal and external stakeholders. These stakeholders mostly have communication/cooperation with Acer and have a certain level of understanding of Acer's business. The top three most important topics for the Company in 2022 are energy, carbon emissions, climate change ; information security and privacy protection ; and innovative R&D and design. The result of 2022 Acer materiality assessment is reviewed, approved, and supervised by Acer's Board of Directors. We set long-term goals for 11 material topics. The corporate sustainability committee regularly monitors and reviews the status of goal achievement and reports the results to the Board of Directors annually.

Material Topics Analysis - Impact Assessment

We evaluated the economic, environmental, people, and human rights impact and impact dimensions of the critical topics by referring to the GRI 1 Foundation and GRI 3 Material Topics criteria of the GRI General Guidelines. These impacts can have both positive and negative, actual and potential effects and impacts on the Company, both internally and externally. We understand that these effects or impacts may change over time as the Company's activities, business relationships and environment evolve, and therefore we will continue to evaluate their environmental context and identify their impact.

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The importance ranking of 2022 topics The importance ranking of 2021 topics Material Topics Topic Description Positive Impacts Negative Impacts Stakeholders affected by the impact/effect Management Method(Disclosure Locations in Sustainability Report)
1 9 Energy, Carbon Emissions and Climate Action Due to the impact of global climate change and extreme climate, more than hundred countries have declared the goal of net zero emissions, and have been implementing policies such as energy saving, carbon reduction, renewable energy, carbon tariffs, and many other climate action programs,affecting business operations and becoming a risk and opportunity for businesses to face in sustainable operation. Reducing the environmental impact of business operations and promoting Acer's low-carbon transformation to strengthen competitiveness Regulatory compliance and internalization of carbon costs, affecting operating expenses and product prices
  • Environmental
  • Industry Associations
  • Government Agencies
Chapter 6: Climate Strategy and Transformation
2 2 Information Security and Privacy Protection We improve our information security management system, including the establishment of policies, notification, management, and prevention mechanisms, and incorporate information security into our corporate governance objectives; protect customer data in product design and services; and implement personal data protection policies and measures,as well as related complaint handling mechanisms.
  • Information Security:Ensure the confidentiality, integrity, availability and legality of information, and maintain customer trust.
  • Protecting Privacy:To prevent improper disclosure of information and to protect information, property and personal rights in the private domain from infringement.
  • Information Security:Geopolitical influence and surge in cyber attacks affect good business reputation
  • Protecting Privacy:Leads to the leakage of personal information, which in turn violates the rights and dignity of individuals in the private territory.
  • Employees
  • Customers
Chapter 3: Operations and Governance - Information Security and Provacy Protection
3 3 Innovative R&D and Design Invest in innovative R&D capabilities, promote the acquisition and maintenance of intellectual property and patents, and develop solutions that respond to the development and sustainability needs of society, focusing on machine learning, data analytics, artificial intelligenceassisted medical solutions, and smart cities, in addition to computer and display technologies. Strengthen the competitiveness of our products by considering R&D and design from the perspective of consumer needs Expertise, skills or resource input may increase labor, cost requirements or generate waste
  • Customers
  • Suppliers
Chapter 5: Circular Economies and Innovation - Innovative Products and Services
4 3 Product Responsibility and Customer Safety Ensure the quality and safety of products and services, and the impact of raw material use on the environment and users Improve product safety and quality of service and reduce the impact of raw materials on users and the environment Possible additional management,testing, inspection and other items,resulting in higher costs in production,manpower, time, etc.
  • 客戶
Chapter 5:Circular Economies and Innovation - Innovative Products and Services
5 5 Circular Economies and Product Life Cycle Through product lifecycle management, Acer reduces their potential impact on the environment. We actively strive to find a balance between product management and environmental performance in order to provide more environmentally and commercially competitive products Create new business models, recycle materials and reduce resource consumption When recycling substances or materials, additional costs, manpower and resources may be incurred during the recycling, manufacturing and transportation processes, and the carbon footprint may increase during the corresponding stages.
  • Customers
  • Suppliers
Chapter 5:Circular Economies and Innovation
6 1 Corporate Governance and Code of Ethics/Standards of Conduct Corporate governance and the Code of Conduct serve as Acer’s guidance and management mechanisms, including the setting of company operating targets, monitoring implementation of targets and operational performance, and protecting the legal rights of shareholders and the interests of other stakeholders. To strengthen the reputation of trust,integrity and honesty by laying the foundation of corporate management and operation, i.e., the code of honest management and business conduct, through concrete implementation Neglecting long-term sustainability in the operation process and pursuing short-term profits may harm the interests of the Company's shareholders and stakeholders, and put the Company at legal risk
  • Employees
Chapter 3: Operations and Governance - Corporate Governance
7 10 Talent Attraction, Retention,and Development Composition of employees, hiring and termination, competitive compensation and benefits, investment in talent development and nurturing (e.g.,industry-academia partnerships, internship programs) Facilitate the expansion of the Company's diversified business to enhance employee strength and employer brand value; build human capital and ensure the organization's competitive advantage Reduce employee recognition, increase personnel costs, and affect business operations; the rapid evolution of lifestyle brand-related technologies and diversified product end-customer needs pose challenges to organizational talent cultivation
  • Employees
Chapter 7: Inclusive Workplace and Society - Attracting and Developing Talent
8 7 Human Rights, Equality, and Diversity Gender equality, equal pay for equal work, employee diversity and equal opportunities, non-discrimination, freedom of association and collective bargaining, and the provision of diverse channels and frequency of communication to promote harmonious labor relations Improve employee satisfaction, attract and retain talent, increase productivity, and drive the supply chain for social justice Talent loss, innovation slowdown, brand image damage, legal risk
  • Acer Employees
  • Suppliers and their Employees
Chapter 7: Inclusive Workplace and Society - Human Rights Protection
9 16 Water Resource Management Water management planning, strategy, effectiveness and wastewater treatment, water reduction results and goals Reduce the impact of business operations on the environment and promote the recycling of water resources Operation model has no production process, the reduction effec t is limited
  • Environmental
Chapter 3: Operations and Governance - Operations and Environment
10 4 Supplier Environmental and Social Management & Performance Through the management mechanism of the supply chain, the environmental risks are reduced and the environmental performance of the whole supply chain is actively sought; the social and environmental responsibilities are shared with the supply chain based on respect for human rights. Ensure that the work environment, safety and health, and personnel are treated with respect and dignity Risk of Environmental Impact and Human Rights Violations
  • Suppliers and their Employees
Chapter 4: Responsible Suplly Chain
11 11 Occupational Health and Safety Provide a safe and healthy working environment for employees, strengthen the health management of employees, and maintain competitiveness for the Company. Attract talents to enhance the competitiveness of the corporation Meet stakeholder needs and expectations may Increase manpower and material investment costs
  • Employees
Chapter 7: Inclusive Workplace and Society - Health and Safety in the workplace
12 18 Policy and Public Issues Advocacy Contribute to the development of public policy through participation in industry associations and societies by providing advice on public policy development Stay informed about the latest developments in public policies related to the economy,environment, and human rights. By doing so, we strive to be well-versed in these areas and utilize Acer's experience and influence to make a positive impact. Participating in various issue-related NGOs and initiatives may increase operating expenses and manpower costs
  • Government Agencies
  • Advocacy Organizations
Chapter 2: ESG Governance and Strategy - Materiality and Stakeholder Engagement
13 NA Biodiversity Biodiversity is an important natural capital and companies need to understand the risks associated with their operations' impacts on biodiversity and should take mitigating actions. Through the Acer brand and influence on the supply chain, we ensure that our operations do not affect the environment and that the issue of biodiversity is given more importance If people do not pay attention to biodiversity issues, they may not realize the importance of biodiversity and inadvertently cause impacts to it.
  • Environmental
Chapter 3: Operations and Governance - Opeations and Environment
14 13 Digital Inclusion and Social Philanthropy Companies use their core competencies to take action to address the social and environmental issues facing humanity to reduce social costs and indirectly reduce the company's business risks. Help everyone enjoy the convenience and opportunities technology brings, and promote Digital Inclusion By utilizing core capabilities, employing technology, and taking concrete actions, we can respond to and address the social and environmental issues faced by humanity. It not only reduces costs to society, but also indirectly reduce the business risks faced by the company.At the same time, such actions help promote the coexistence business, society, and the environment It may increase the company's operation expenses to organize various events.
  • Advocacy Organizations
  • Charity Groups
Chapter 7: Inclusive Workplace and Society - Digital Inclusion and Social Philanthropy

Results of Analysis of Material Topics - Matrix




Ranked by the degree of impact of material topics:


Energy, Carbon Emissions and Climate Action


Information Security and Privacy Protection


Innovative R&D and Design


Product Responsibility and Customer Safety


Circular Economies and Product Life Cycle


Corporate Governance and Code of Ethics/Standards of Conduct


Talent Attraction, Retention, and Development


Human Rights, Equality, and Diversity


Water Resource Management


Supplier Environmental and Social Management & Performance


Occupational Health and Safety


Policy and Public Issues Advocacy




Digital Inclusion and Social Philanthropy