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Material Topic Management Approach
To understand stakeholders’ levels of concern regarding MACHVISION’s sustainability issues and to assess their impact on corporate operations, MACHVISION conducts a four-stage identification and evaluation process: issue identification, impact assessment, materiality determination, and topic confirmation and disclosure.
This process aims to identify sustainability topics of concern to internal and external stakeholders, evaluate their influence on MACHVISION, and define the scope and boundaries of sustainability disclosures. By continuously enhancing sustainability performance and information transparency, the Company can implement effective measures to achieve its sustainable development goals.
The following illustrates the identification process and the 2024 MACHVISION Double Materiality Matrix, which presents the ranking of material impact topics.
