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

Materiality Analysis

Acter places great importance on stakeholder expectations and identifies seven stakeholder categories in accordance with the five principles of the AA1000 Stakeholder Engagement Standard (SES): responsibility, influence, dependency, tension, and diversity. The materiality assessment process is established based on the GRI Standards reporting principles—accuracy, balance, clarity, comparability, completeness, sustainability context, timeliness, and verifiability. Each year, Acter conducts a double materiality assessment to evaluate both the external impacts and likelihood of sustainability issues, as well as their relevance to internal operations. The information, data, and stakeholder feedback collected through this process serve as the foundation for formulating sustainability strategies, while also addressing stakeholder 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 2024 Short-term goal
(2025)
Key Performance Index (KPI) Goals of 2024
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 Newly Introduced Topic This Year 29 Cases of Practical Implementation 30 Cases
Eco-friendly technologies Provide customers with eco-friendly, energy-saving solutions and timely introduce green engineering technologies in projects to create differentiation and enhance industry value-added.    Concrete Achievements in Green Engineering Projects 17 Flagship Projects V  Achieved
Among the 17 flagship green engineering projects, the estimated total greenhouse gas (GHG) emissions reduction amounts to 78,441 metric tons of CO₂e.		 18 Cases
Green procurement Prioritize the selection of environmentally compliant materials, equipment, and services, and collaborate with supply chain partners to jointly advance sustainable development.    Proportion of Annual Procurement Acceptance Value Newly Introduced Topic This Year V  Achieved
8.29％		 8％
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. Cultivate at least 7 students. V  Achieved
10 students (7 interns during the semester, 1 during the summer, 2 during the academic year, and 1 students participated in industrial-academic training plans) whose retention rate after the internship ends was 100%.		 At least 8 individuals
Comparison with base salary and salary adjustment situation. Exceed the base salary with annual adjustments. V  Achieved
Salary adjusted by 7.89% 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
23％		 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%. 84.05% was attributed to the significant increase in new hires in 2024. To enhance employees’ professional competencies, a structured training program has been planned to strengthen the technical expertise of engineering personnel. Above 87%
Education and training satisfaction level Satisfaction level above 82. Achieved a score of 87.78 points ahead of schedule Above 83 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 93.8 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 87.44% 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. V Achieved
80.8 points.
Already completed the rating of 127 key suppliers, among which 77% are Level A suppliers, 22% are Level B suppliers, and 0% are Level C suppliers. We have also targeted high-risk suppliers to initiate the “Supplier Cultivation Plan”. Through focused guidance, secondary audits, and other approaches, we assist them in complying with the Code of Conduct for Suppliers and obtaining ISO-related management system certifications to enhance their sustainability capabilities.		 Above 76
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 Achieved
The amount reached NT$513.97 million, reflecting an increase of 7.19% 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 99.06% of the target ahead of schedule.		 Above 96%