Materiality Analysis and Short-,Middle-and Long-term Goals

Materiality Analysis

With reference to the GRI Standards and the AA1000 Stakeholder Engagement Standard (AA1000SES), Acter identifies its material topics based on the four guiding principles of Inclusivity, Materiality, Responsiveness, and Impact. The Company assesses the significance of actual and potential impacts across the economic, environmental, and people/human rights aspectss. Each year, Acter conducts a Double Materiality Assessment, leveraging diverse stakeholder engagement channels to understand stakeholders' key concerns while evaluating the significance and likelihood of external impacts. The assessment results serve as the foundation for the Company's sustainability strategy and planning, and are disclosed in the annual Sustainability Report to address stakeholders' needs and expectations.


Assessment of Material Topics and Their Corresponding Impacts Across the Value Chain


Goals of Materiality Issues
Materiality issues Management strategy Linking with SDGs Management Index and Goals Achievement in 2025 Short-term goal
(2026)
Key Performance Index (KPI) Goals of 2025
Innovative technologies and services Continuously enhance R&D momentum and annually track the investment in and effectiveness of R&D expenses to ensure our competitiveness among industry players and in green engineering research and development.
    
 Application Scope of Green Construction Technologies 18 Benchmark Projects V 18 Cases of Practical Implementation 19 Cases
Energy management Implemented an ISO Energy Management System (EnMS), integrating internal energy audits, performance monitoring, and continual improvement mechanisms to enhance operational energy efficiency while strengthening employees’ sustainability awareness.    Energy Consumption Reduced Compared with the Baseline Gasoline consumption decreased by 3% compared with the baseline, while electricity consumption increased by 8%. The increase in electricity consumption was primarily attributable to workforce expansion and extended operating hours. In response, the Company has implemented equipment optimization and area-based energy-saving measures to improve energy efficiency and achieve its electricity reduction target. Reduced Compared with the Baseline
Human rights protection Establish a robust human rights policy and grievance mechanism to ensure that employees and contractors work in a safe, fair, and inclusive environment. Through regular training and awareness programs, ensure that employees and business partners understand and comply with the Company's human rights standards and requirements.    Human Rights Training Completion Rate Newly Introduced Topic This Year V  85 % Above 86%
Talent attraction and retention Devote efforts to recruit, nurture, and retain exceptional global talent. Establish the “Employee Compensation Management Regulations” to provide competitive compensation, as well as diverse welfare and support measures, to achieve the goals of attracting and retaining talent.      Employee participation rate in welfare activities. Over 60% of participation rate. V  Achieved
100%		 Above 65%
Internships and industrial-academic collaboration plans. Maintain partnerships with universities and colleges to promote internship and industry–academia collaboration programs. V  A total of 20 students were successfully matched with internship programs. Continue to advance internship and industry–academia collaboration programs.
Comparison with base salary and salary adjustment situation. Exceed the base salary with annual adjustments. V  Achieved
Salary adjusted by 4% on average.		 Exceed the base salary with annual adjustments.
Hire physically/ mentally challenged people and indigenous people. Comply with and greater than statutory requirements. V  Achieved
Accounted for 2% of all employees.		 Comply with and greater than statutory requirements.
Promote women’s career development and enhance female workers’ long-term retention rate. More than 20% of middle-level managerial positions are held by women. V  Achieved
20％		 Above 20%
Occupational health and safety Provide employees and subcontractors with optimal occupational safety education and training, and implement regular safety and health patrols to achieve accident prevention while enhancing Acter’s disaster response capability.    0 critical occupational safety incident 0 incident V  Achieved
0 incident		 0 critical occupational safety incident
Disability injury frequency rate Below 1.5% V  Achieved
0%		 0 critical occupational safety incident
Talent cultivation and development Develop "Employee Performance Evaluation Management Regulations", establish strategic talent cultivation plans, and adhere to the PDCA human resources training process to ensure continuous reform and innovation, thereby building a high-quality talent pool for Acter. Performance evaluation coverage rate 100% coverage rate. V  Achieved
100%		 Maintain at 100%

Education and training achievement rate 100% achievement rate. V  Achieved
100%		 Maintain at 100%
Professional skills achievement rate Achievement rate above 87%. 80% was attributed to the significant increase in new hires in 2025. To enhance employees’ professional competencies, a structured training program has been planned to strengthen the technical expertise of engineering personnel. Above 88%
Education and training satisfaction level Satisfaction level above 82. Achieved a score of 89.64 points ahead of schedule Above 88 points.
Customer services and management Conduct regular customer satisfaction surveys for ongoing review and analysis. Provide adequate improvement plans accordingly to continuously deepen customer relations. Customer satisfaction survey The average satisfaction level is above 90. V  Achieved
Achieved a score of 96.8 points ahead of schedule.		 Above 90 points.
Information security management A comprehensive Information Security Management System (ISMS) has been established, encompassing policy formulation, risk assessment, incident response planning, and employee training programs, to ensure the confidentiality, integrity, and availability of information.
    
 
  
 Number of customers affected by data breaches Newly Introduced Topic This Year V  Achieved
0 incident		 0 incident
Legal compliance Continue to check and ensure Acter’s operations comply with the latest regulations, and regularly conduct education and training on ethical and legal compliance awareness for employees.    Achievement rate of ethical and legal compliance awareness training The training achievement rate is above 80%. V Achieved
Achieved 86% ahead of schedule.		 Above 83%
Fair trade The Company strictly complies with applicable laws, regulations, and ethical standards, and has implemented transparent transaction processes and internal audit mechanisms to uphold fair competition and integrity in business operations. Number of legal violations Newly Introduced Topic This Year V Achieved
0 incident		 0 incident
Anti-corruption Establish internal control mechanisms and conduct regular audits to ensure compliance and operational integrity. Number of corruption incidents Newly Introduced Topic This Year V Achieved
0 incident		 0 incident
Supply chain management Develop the "Code of Conduct for Suppliers" to build a sustainable and responsible supply chain; and, through green and local procurement, collaborate with suppliers to jointly move towards sustainable operations.      New suppliers are required to sign the “Letter of Commitment for Sustainability”. The suppliers signing rate is above 100% V Achieved
Achieved 100% signing rate		 100%
Conduct supplier assessments and sustainability risk evaluations annually (suppliers receiving more than 80 points are classified as Class A suppliers). The overall supplier rating is above 75. A score of 74 was recorded, primarily due to an increase in the number of key suppliers assessed in 2025. The Procurement Department has strengthened supplier training programs and increased the frequency of on-site visits and audits to reinforce supply chain management mechanisms, thereby enhancing the overall capabilities and resilience of key suppliers. Above 77
Visit important suppliers or suppliers with potential risks Visit at least 3 suppliers. V Achieved
Visited 4 suppliers on-site to conduct audits. Provided suggestions for improving deficiencies and continued to monitor the status of improvements based on the audit results.		 At least 3
suppliers
Green procurement With an increase comparing to the previous year. V The amount reached NT$1.39 billion million, reflecting an increase of 14% compared to the previous year. With an increase compared to the previous year
Optimization of local procurement. The expenditure accounts for above 95%. V Achieved
The expenditure on local procurement reached 99.43% of the target ahead of schedule.		 Above 96%