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Material Topics

To fulfil our corporate social responsibility and engage in stakeholder communications, Mega Securities has established transparent and open channels of engagement with our stakeholders. Stakeholder opinions are also incorporated into our corporate management approach and business activities to achieve the goal of sustainable management. Key stakeholders were defined by Mega Securities following the five principles of the AA1000 Stakeholder Engagement Standard (AA1000 SES): Responsibility, Influence, Tension, Diverse Perspectives, and Dependency. A stakeholder identification survey was then answered by 80 people including members of the Sustainable Development Committee, the heads of the five Committee’s five working groups, managers at subsidiaries, and colleagues involved with ESG affairs. The 80 responses were used to identify our 7 key stakeholders as customers, Employees & Unions, Government/Competent Authority and Industry Associations, Shareholders and Investors, Suppliers, Communities/Schools and Non-profit Organizations, and the Media. Mega Securities used a variety of communication channels such as our corporate website, questionnaire survey, press releases, and in-house/Group seminars as well as this Report to listen, understand, and respond to the needs of our stakeholders. Sustained communication and engaged was utilized to create mutual benefits and trust.

Material Topics
Identification of stakeholders In accordance with the five principles of Influence, Tension, Responsibility, Dependency and Diverse Perspectives defined by the AA1000 Stakeholder Engagement Standard (AA1000 SES), a questionnaire was distributed in 2023 to identify the seven key stakeholders: Customers, Employees and Unions, Government/Competent Authorities and Industry Associations, Shareholders and Investors, Suppliers, Communities/Schools and Non-profit Organizations, and Media. Considering that there was no significant change in the category of stakeholders, the 2023 questionnaire of employees were used in 2024.
Gathering of sustainability topics With reference to international sustainability standards such as GRI and TCFD, the United Nations Sustainable Development Goals (SDGs), the Company’s goals and vision, industry characteristics, material topics of Mega Holdings and benchmarking companies, sustainable development trends, and stakeholder concerns, each topic was discussed and assessed by the organizing unit of the “Sustainable Development Committee.” A total of 21 sustainability topics were compiled after consulting with external consultants.
Assess impact The Sustainable Development Committee of Mega Securities, the heads of various executive teams, branch managers, ESG-related executive employees, and the ESG-related employees of the subsidiaries Mega Futures, and Mega International Investment Services completed a sustainability issue impact assessment survey, focusing on the probability of positive and negative impacts of various sustainability topics on the economy, environment, and society, as well as the level of financial impact. 104 and 96 valid questionnaires were recovered, respectively.
  1. Negative impact:Assessed in terms of severity and likelihood. The negative human rights impact of the topic was also taken into account.
  2. Positive impact:Assessed on the scale, scope, and likelihood of impact.
  3. Financial impact:Evaluate the positive and negative impacts of each issue on the financial impact.
Survey results and major topics
  1. The questionnaire results were compiled, and the positive and negative impact scores were added and the financial impact scores were calculated. Each issue was sorted through the impact matrix according to the scores, and the threshold values of the material topics were set. The 11 sustainability topics for 2024 were selected, namely, "information security", "corporate governance and ethical management", "regulatory compliance", "risk management", "operational performance", "customer relations", "happy workplace", "talent attraction and development", "digital innovation", "responsible finance", and "inclusive finance".
  2. Considering the sustainability report to be fair and balanced, the Financial Supervisory Commission’s Green Finance Action Plan 3.0, which encourages the financial sector to conduct GHG inventory, encourages the support of green industries and sustainable development fields with funds, and encourages pathways to achieving the government’s 2050 net zero policy, "climate action" has been added to the 2024 material topics. Considering industry sustainability trends, such as the Financial Supervisory Commission’s Green Finance Action Plan 3.0, two material topics identified through questionnaires, "responsible finance" and "sustainable finance", have been judged to be quite similar in nature.
    Therefore, these two material topics have been merged and renamed "sustainable finance and responsible finance".
  3. The 12 material topics for 2024 were determined and reported to the Sustainable Development Committee and the Board of Directors after being approved by the general manager.
Disclosure Material Topics Company management then followed the relevant reporting requirements for material topics from the GRI Standards to describe the corresponding response strategies, management actions, indicators, and targets in this Report to ensure that the Report provides an appropriate and faithful representation on ESG implementation by the Company.

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