Walsin Lihwa summed up its 21 sustainability issues in 2022 by factoring into what is required by the Sustainability Accounting Standards Board (SASB), Task Force on ClimateRelated Financial Disclosures (TCFD), Carbon Disclosure Project (CDP), MSCI ESG Ratings, Dow Jones Sustainability Index (DJSI), and the United Nations' Sustainable Development Goals (SDGs) as well as relevant industry trends, the results of communication with stakeholders, and evaluation of sustainable practices of the trade. Air Emissions was newly added to the 2022 sustainability issues. To understand the order of importance of the 21 sustainability issues, Walsin Lihwa consulted the definition of materiality in GRI 3: Material Topics 2021 for its senior management's assessment of "the degree of the 21 sustainability issues' significant positive and negative impacts" on the economy, environment, and people" in addition to the company's operation as well as "the likelihood of potential impacts" based on the principle of Double Materiality to accordingly generate the scores of impacts. Moreover, a matrix of material sustainability topics was developed based on "the degree of the 21 sustainability issues' positive and negative impacts on the economy, environment, and people" as well as "the likelihood of potential impacts," and 9 material sustainability issues were identified by factoring in various external stakeholders' opinions. The 9 material sustainability issues by order of importance are information security management, risk management, sustainability strategies, exhaust, energy management, legal compliance, waste management, corporate governance, and occupational health and safety. Compared with those in 2021, information security management, exhaust, and energy management were newly added in 2022, and product quality and responsibility, financial performance, and labor relations were removed. Focusing on the results of analysis of the aforementioned material sustainability issues, internal discussions at Walsin Lihwa defined the targets and boundaries within and without the organization to further identify 5 corresponding specific GRI topics as the major subjects confirmed by the Sustainable Development Committee together with the senior management as the major subjects disclosed in this report on Walsin Lihwa's strategies dealing with such issues and the strategy implementation results.