IRPC Materiality Assessment IRPC gathers materiality assessment results relating to stakeholders, regulations set out by government and domestic and international organizations, such as SASB, SustainAbility, World Economic Forum, UN Sustainable Development Goals and NSTDA, etc. The Company takes these into consideration along with corporate risks, sustainability policy, business operations, and results of the analysis and review of the previous year’s operations, to identify and prioritize issues affecting sustainable business operations in accordance with the GRI Reporting Principles for Defining Report Content. Identifying important issues for IRPC IRPC selects corporate material issues relevant to corporate’s vision, mission, and strategy; for example, standard of sustainability management requirements and guidelines, Megatrends, involved international risks, comparable companies’ material, etc. Furthermore, stakeholders’ expectation and concerns derived from value chain analysis by internal department in charge, and stakeholders’ feedback from Annual Survey are also taken into this consideration. Disclosure of sustainability performance To demonstrate transparency, build understanding and establish reliability to stakeholders, IRPC prepared this sustainability report by applying the Reporting Principles for Defining Report Content (GRI Standards) consisting of Sustainability Context, Materiality–reflect the reporting organization’s significant economic, environmental, and social impacts or substantively influence the assessments and decisions of stakeholders, Completeness, and Stakeholder Inclusiveness. Additionally, to ensure the quality of information in a report, including its proper presentation, the Reporting Principles for Defining Report Quality has been applied. These principles include Accuracy–being sufficiently accurate and detailed for stakeholders to assess the reporting organization’s performance, Balance–reflecting positive and negative aspects of the reporting organization’s performance, Clarity–making information available in a manner that is understandable and accessible to stakeholders, Comparability–presenting in a manner that enables stakeholders to analyze changes in the organization’s performance over time, and that could support analysis relative to other organizations, Reliability–being able to be checked to establish the veracity of its contents and the extent and Timeliness–report is provided on a regular schedule so that information is available in time for stakeholders to make informed decisions. In summary, this is an approach of the preparation of this sustainability report that is internationally accepted. In addition, an external independent assurer has been engaged to verify the report to ensure accuracy and completeness according to the GRI Sustainability Reporting Standards as well as build trustworthiness to stakeholders in information presented. 108 56-1 One Report 2022 IRPC PUBLIC COMPANY LIMITED
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