Analysis of Material Topics
Taipower's 2025 materiality analysis was conducted in accordance with the GRI Universal Standards 2021 and AA1000 SES. The process also referenced domestic and international energy transition trends, peer disclosure practices, and industry risk issues. The assessment focused on actual and potential impacts that Taipower's operating activities and business relationships have or may have on the economy, environment, and people, including human rights. Stakeholder concern levels were also included to assess the significance of each issue.
Taipower also referenced the Double Materiality concept proposed by the European Union, assessing topics from two perspectives: impacts on external stakeholders and risks and opportunities affecting the Company's operations and finances.
In 2025, Taipower continued to apply the 2024 classification framework, covering three dimensions: Governance and Economics, Environment, and Society. The topic "Accessibility and Affordability of Electricity" was newly added in response to concerns over social equity and livelihood needs during the energy transition.
Identification Process for Material Topics
- In accordance with AA1000 SES (2015), Taipower identified stakeholder contacts across business units and consolidated them into 10 stakeholder categories.
- Taipower reviewed sustainability policies and disclosure trends from domestic and international benchmark companies and integrated power utilities, identifying 20 sustainability topics aligned with its operational characteristics.
- Taipower collected 679 valid questionnaires across 10 key stakeholder groups—including board members, employees, government bodies, experts, customers, and local communities—to assess concern levels on sustainability issues.
- Taipower systematically mapped the actual and potential economic, environmental, and human rights impacts across its operations and value chain, providing a foundation for material topic assessment, strategy formulation, and sustainability disclosure.
- Taipower comprehensively incorporated stakeholder concern levels and senior executive assessment results regarding how key issues may affect organizational operations.
- Assessment dimensions included revenue growth, customer satisfaction, employee engagement, and operational risks, with each topic quantitatively scored and ranked for materiality.
- Through matrix analysis, quantitative results, and professional judgment, Taipower prioritized and consolidated significant impacts. In 2025, identified impact items included 12 major positive impacts and 9 major negative impacts.
- Once finalized, the material topic rankings were integrated into Taipower’s management and risk allocation mechanisms to align sustainability with corporate strategy. Ultimately, 13 material topics were identified in 2025 as the focus of management and report disclosure.
2025 Materiality Matrix
Positive Impact and Occurrence Possibility Matrix
Negative Impact and Occurrence Possibility Matrix
Compared with the previous year, the overall ranking of Taipower's 2025 material topics remained generally stable. Stability and Reliability of the Power Supply and Power Plant Renewal and Decommissioning remained among the top topics, showing that a stable power supply and asset governance continue to be core issues. Environmental Impact and Resource Management and Worker Health and Safety received greater attention, reflecting rising stakeholder expectations for system implementation and risk control. Accessibility and Affordability of Electricity was newly added this year to address concerns over social equity and livelihood needs during the energy transition.