Walsin Lihwa's selection of applicable disclosure topics from the SASB Materiality Map's 77 industries within 11 thematic sectors takes into account the Company's operations:
Sector
Resource Transformation and Extractives & Minerals Processing
Industry
Electrical & Electronic Equipment and Iron & Steel Producers
SASB Industry Standards for Electrical & Electronic Equipment
Topic Boundaries: The Company's wire and cable business units (Yangmei Plant, Hsinchuang Plant, Shanghai Walsin)
Sustainability Disclosure Topics and Metrics
Energy Management
Hazardous Waste Management
Product Safety
Product Lifecycle Management
Acquisition of Materials
Business Ethics
Activity Metrics
Activity Metrics
Note: The percentage of revenue is calculated based on the revenue of the Wire and Cable Business in the 2024 financial statements, including the Yangmei Plant, Hsinchuang Plant, Shanghai Walsin, and Hangzhou Walsin.
SASB Industry Standards Iron & Steel Producers
Topic Boundaries: Stainless Steel Business Unit (Yenshui Plant, Taichung Plant, Yantai Walsin, Changshu Walsin, Jiangyin Walsin (Specialty Alloy Materials), Walsin Precision, CAS on a consolidated basis)
Sustainability Disclosure Topics and Metrics
Greenhouse Gas Emissions
Air Quality
Energy Management
Water Management
Waste Management
Worker Health and Safety
Supply Chain Managemen
Activity Metrics
Activity Metrics
Note: The percentage of revenue is calculated based on the revenue of the Stainless Steel Business Group in 2024, including Yenshui Plant, Taichung Plant, Yantai Walsin, Changshu Walsin, Jiangyin Walsin (Specialty Alloy Materials), and CAS on a consolidated basis
Sustainability Indicators of Steel Industry Designated by the TWSE
Since 2022, the Company has voluntarily followed the Taiwan Stock Exchange Corporation Rules Governing the Preparation and Filing of Sustainability Reports by TWSE Listed Companies to disclose the Sustainability Indicators of Steel Industry for the Company's Stainless Steel Business.
Topic Boundaries: Stainless Steel Business Unit (Yenshui Plant, Taichung Plant, Yantai Walsin, Changshu Walsin, Jiangyin Walsin (Specialty Alloy Materials), Walsin Precision, CAS Note)
Energy Management
Water Management
Waste Management
Workforce Health & Safety
Activity Metric
Note: The total amount of self-generated and self-used energy is defined in Taiwan's Renewable Energy Development Act, Implementation Regulations Governing Renewable Energy Certificates, or related sub-laws. The number of occupational injuries includes minor injuries with less than 1 day of lost working hours.