Type of Stakeholder *

Climate Strategy（Positive Impacts） *

Companies should establish a climate change governance framework and carbon reduction-related strategies, assess climate-related risks and opportunities, and develop strategies to address them. To reduce the impact of climate change on business, and explore new business opportunities, the company should also understand the trend development of related industries.

Climate Strategy（Negative Impacts） *

Companies should establish a climate change governance framework and carbon reduction-related strategies, assess climate-related risks and opportunities, and develop strategies to address them. To reduce the impact of climate change on business, and explore new business opportunities, the company should also understand the trend development of related industries.

Energy Management（Positive Impacts） *

Companies should review its energy policies, management practices, goals and achievements, such as electricity use and other energy-saving practices, renewable energy use, etc. Effective energy management will help the company reduce carbon emissions and attract more investment and customers. On the other hand, companies with ineffective energy management may face high electricity and carbon costs, which may affect the amount of investment and the number of customers.

Energy Management（Negative Impacts） *

Companies should review its energy policies, management practices, goals and achievements, such as electricity use and other energy-saving practices, renewable energy use, etc. Effective energy management will help the company reduce carbon emissions and attract more investment and customers. On the other hand, companies with ineffective energy management may face high electricity and carbon costs, which may affect the amount of investment and the number of customers.

Water Management（Positive Impacts） *

Companies should monitor the amount of water used, discharged and consumed, and set water management goals and measures. Effective water management not only builds a positive corporate image, but also protects the surrounding environment. On the other hand, companies with ineffective water mangement may face risks of heavy fines or business interruptions.

Water Management（Negative Impacts） *

Companies should monitor the amount of water used, discharged and consumed, and set water management goals and measures. Effective water management not only builds a positive corporate image, but also protects the surrounding environment. On the other hand, companies with ineffective water mangement may face risks of heavy fines or business interruptions.

Waste Management（Positive Impacts） *

Companies should review the amount of waste generated by our business operations, disposal methods and recycling practices, and set waste management goals and measures. In addition to avoiding penalties for non-compliance, a good waste management also helps reduce external risks and environmental cost risks; improve the competitiveness of products in sustainability issues; maintain a good corporate image and customer trust; and achieve the ultimate goal of sustainable management.

Waste Management（Negative Impacts） *

Companies should review the amount of waste generated by our business operations, disposal methods and recycling practices, and set waste management goals and measures. In addition to avoiding penalties for non-compliance, a good waste management also helps reduce external risks and environmental cost risks; improve the competitiveness of products in sustainability issues; maintain a good corporate image and customer trust; and achieve the ultimate goal of sustainable management.

Air Pollution Control（Positive Impacts） *

Companies should establish an air pollution emission management and mechanism. If air pollution prevention facilities are not properly operated or malfunctioned, it will affect the surrounding environment and lead to emissions of pollutants exceeding regulatory standards. Not only will companies face heavy fines, but the company's reputation will also be affected.

Air Pollution Control（Negative Impacts） *

Companies should establish an air pollution emission management and mechanism. If air pollution prevention facilities are not properly operated or malfunctioned, it will affect the surrounding environment and lead to emissions of pollutants exceeding regulatory standards. Not only will companies face heavy fines, but the company's reputation will also be affected.

Biodiversity（Positive Impacts） *

The current manufacturing plants can become environmentally friendly habitats through multi-level greening and diverse bioenvironmental management. Without these appropiate measures, the establishment of new plants will likely threaten natural habitats and affect the living of the surrounding residents.

Biodiversity（Negative Impacts） *

The current manufacturing plants can become environmentally friendly habitats through multi-level greening and diverse bioenvironmental management. Without these appropiate measures, the establishment of new plants will likely threaten natural habitats and affect the living of the surrounding residents.

Talent Attraction and Retention（Positive Impacts） *

In response to changes in the employment environment, continuous adjustments on corporate talent recruitment, employee salaries, health and welfare systems, and incentive and performance evaluation systems will attract more talent to join the company and increase retention rates. On the contrary, the company will not be able to recruit good talent and reduce the retention rate.

Talent Attraction and Retention（Negative Impacts） *

In response to changes in the employment environment, continuous adjustments on corporate talent recruitment, employee salaries, health and welfare systems, and incentive and performance evaluation systems will attract more talent to join the company and increase retention rates. On the contrary, the company will not be able to recruit good talent and reduce the retention rate.

Talent Development（Positive Impacts） *

The company should provide comprehensive basic trainings and professional skills development trainings for all employees, as well as career development assistances. If no training is provided, companies may face the problem of decreasing retention rate, which will affect business operation.

Talent Development（Negative Impacts） *

The company should provide comprehensive basic trainings and professional skills development trainings for all employees, as well as career development assistances. If no training is provided, companies may face the problem of decreasing retention rate, which will affect business operation.

Occupational Health and Safety（Positive Impacts） *

Healthy and safe working conditions can prevent physical and mental injuries, as well as promote workers' health. Companies should establish occupational safety and health management measures and policies, including workplace safety maintenance, occupational disaster risk management, and employee health management programs, to protect the health and safety of employees. A lack of physical, mental and spiritual health care and related services for employees may result in the increase of occupational safety risks.

Occupational Health and Safety（Negative Impacts） *

Healthy and safe working conditions can prevent physical and mental injuries, as well as promote workers' health. Companies should establish occupational safety and health management measures and policies, including workplace safety maintenance, occupational disaster risk management, and employee health management programs, to protect the health and safety of employees. A lack of physical, mental and spiritual health care and related services for employees may result in the increase of occupational safety risks.

Human Rights（Positive Impacts） *

Companies should incoporate issues concerning genders, racial discriminations, child labor, forced labor, and aboriginal rights in the mangement of employees (e.g., equal pay for women and men, employment of minority groups, etc.) and suppliers (e.g., procurement policies, audits).

Human Rights（Negative Impacts） *

Companies should incoporate issues concerning genders, racial discriminations, child labor, forced labor, and aboriginal rights in the mangement of employees (e.g., equal pay for women and men, employment of minority groups, etc.) and suppliers (e.g., procurement policies, audits).

Social Impact（Positive Impacts） *

Social impacts of a company covers its investment and participation in public welfare activities or community participation, including rural education, care for the disadvantaged, environmental conservation, good-neighborly communication and interaction, etc. Participating in charity activities not only allows companies to give back to the society, but also protect the environment, enhance the positive image of the company, and exert corporate influence.

Social Impact（Negative Impacts） *

Social impacts of a company covers its investment and participation in public welfare activities or community participation, including rural education, care for the disadvantaged, environmental conservation, good-neighborly communication and interaction, etc. Participating in charity activities not only allows companies to give back to the society, but also protect the environment, enhance the positive image of the company, and exert corporate influence.

Integrity Management（Positive Impacts） *

Integrity is demonstrated by companies establishing management strategies complied with integrity and responsible governance, including anti-corruption statements and actions, to prohibit all inducement, deception, dishonesty, and illegal behaviors such as accepting gifts, collusion, etc. Dishonest and illegal behaviors can result in penalties and negative affects on company's reputation.

Integrity Management（Negative Impacts） *

Integrity is demonstrated by companies establishing management strategies complied with integrity and responsible governance, including anti-corruption statements and actions, to prohibit all inducement, deception, dishonesty, and illegal behaviors such as accepting gifts, collusion, etc. Dishonest and illegal behaviors can result in penalties and negative affects on company's reputation.

Economic Performance（Positive Impacts） *

Good economic performance creates long-term and stable values for companies with the growth in revenue and profitability. Conversely, companies with poor economic performances may face financial difficulties, incurring large debts and interrupting business operations.

Economic Performance（Negative Impacts） *

Good economic performance creates long-term and stable values for companies with the growth in revenue and profitability. Conversely, companies with poor economic performances may face financial difficulties, incurring large debts and interrupting business operations.

Regulatory Compliance（Positive Impacts） *

Companies shall comply with all governmental regulations; set policies and procedures accordingly; and ask all employees to comply with all business-related laws and regulations. These actions help to avoid the impact of non-compliance on business operations. Violations can lead to penalties and negative affects on the reputation of the company.

Regulatory Compliance（Negative Impacts） *

Companies shall comply with all governmental regulations; set policies and procedures accordingly; and ask all employees to comply with all business-related laws and regulations. These actions help to avoid the impact of non-compliance on business operations. Violations can lead to penalties and negative affects on the reputation of the company.

Corporate Governance（Positive Impacts） *

Companies should establish an effective corporate governance structure; maintain the operation of the board of directors and functional committees; enhance the professionalism and diversity of directors; and introduce a performance evaluation mechanism to strengthen corporate governance and protect shareholders' rights and interests. Without such measures, the rights and interests of shareholders, investors, and stakeholders will not be protected, leading to the reduction of business competitiveness.

Corporate Governance（Negative Impacts） *

Companies should establish an effective corporate governance structure; maintain the operation of the board of directors and functional committees; enhance the professionalism and diversity of directors; and introduce a performance evaluation mechanism to strengthen corporate governance and protect shareholders' rights and interests. Without such measures, the rights and interests of shareholders, investors, and stakeholders will not be protected, leading to the reduction of business competitiveness.

Information Security（Positive Impacts） *

Companies should establish information security mechanisms, protective measures and emergency response processes to ensure the security of operational information and the protection of information assets. These help maintain the competitive advantage of the company. Without these measures, information of companies, customers, and/or suppliers are not securely protected, and the possibility of information leakage will likely increase.

Information Security（Negative Impacts） *

Companies should establish information security mechanisms, protective measures and emergency response processes to ensure the security of operational information and the protection of information assets. These help maintain the competitive advantage of the company. Without these measures, information of companies, customers, and/or suppliers are not securely protected, and the possibility of information leakage will likely increase.

Customer Relationship Management（Positive Impacts） *

Companies should communicate with customers about services, product information and service markets to understand their needs in order to maintain customer relationships and improve customer satisfaction. Establishing a good relationship with customers will bring positive economic performance to the company. Conversely, customer loyalty will be significantly reduced, which in turn will affect business revenue.

Customer Relationship Management（Negative Impacts） *

Companies should communicate with customers about services, product information and service markets to understand their needs in order to maintain customer relationships and improve customer satisfaction. Establishing a good relationship with customers will bring positive economic performance to the company. Conversely, customer loyalty will be significantly reduced, which in turn will affect business revenue.

Sustainable Supply Chain（Positive Impacts） *

Companies should establish supplier and procurement policies and mechanisms, including the selection of new suppliers, evaluation systems for existing suppliers, supply chain sustainability, and supplier complaint mechanism. A complete policy and audit of the supply chain will effectively protect product quality, while the opposite will affect product quality and the company's reputation, as well as expose the company to financial losses.

Sustainable Supply Chain（Negative Impacts） *

Companies should establish supplier and procurement policies and mechanisms, including the selection of new suppliers, evaluation systems for existing suppliers, supply chain sustainability, and supplier complaint mechanism. A complete policy and audit of the supply chain will effectively protect product quality, while the opposite will affect product quality and the company's reputation, as well as expose the company to financial losses.

Risk Management（Positive Impacts） *

To reduce operational risk, it is important to identify the types of risks the company may encounter and strengthen risk management capabilities. Risk management includes risk control mechanisms, monitoring, early warning, shutdown mechanisms, and identification of potential opportunities for improvement. Poor risk management can result in the company spending more time, costs, and human resources to address unexpected risks.

Risk Management（Negative Impacts） *

To reduce operational risk, it is important to identify the types of risks the company may encounter and strengthen risk management capabilities. Risk management includes risk control mechanisms, monitoring, early warning, shutdown mechanisms, and identification of potential opportunities for improvement. Poor risk management can result in the company spending more time, costs, and human resources to address unexpected risks.

Innovation and Wealth Management（Positive Impacts） *

Considering the rapid changes in the global market, to meet the needs of various applications in different fields, companies shall continue to strengthen their technological innovation to ensure product quality and enhance competitiveness. It is also crucial to establish an intellectual property protection and management mechanism, which ensures the protection of corporate intellectual property.

Innovation and Wealth Management（Negative Impacts） *

Considering the rapid changes in the global market, to meet the needs of various applications in different fields, companies shall continue to strengthen their technological innovation to ensure product quality and enhance competitiveness. It is also crucial to establish an intellectual property protection and management mechanism, which ensures the protection of corporate intellectual property.

Product Responsibility and Quality（Positive Impacts） *

Companies should manage and monitor product quality so that customers receive products of the highest quality. On the contrary, poor product quality may damage the company's reputation, reduce customer loyalty, and lead to business interruption risks.

Product Responsibility and Quality（Negative Impacts） *

Companies should manage and monitor product quality so that customers receive products of the highest quality. On the contrary, poor product quality may damage the company's reputation, reduce customer loyalty, and lead to business interruption risks.

Responsible Taxation（Positive Impacts） *

Companies shall manage tax affairs responsibly by setting tax policies, managing strategies, and disclosing the amount and flow of taxes. Effective tax management will enhance shareholder value and create a positive corporate image; failure to implement tax policies may result in penalties or a negative image.

Responsible Taxation（Negative Impacts） *

Companies shall manage tax affairs responsibly by setting tax policies, managing strategies, and disclosing the amount and flow of taxes. Effective tax management will enhance shareholder value and create a positive corporate image; failure to implement tax policies may result in penalties or a negative image.