Stakeholder Communication and Engagement-Taipower and Sustainability-Taipower Sustainability Section - Taiwan Power Company

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Identification of Material Topics


In compiling each annual report, Taipower takes into account the key sustainability reports on the power industry for that year and the previous year, and incorporates them into the materiality reference at its discretion. Taipower also refers to the Sustainability Accounting Standards Board's (SASB) newly released industry materiality map. The map integrates material topics in the energy and power industry, solar power, wind power, and biomass fuel industries into considerations of sustainability issues. Taipower also refers to the four major themes "climate and energy", "people and communities", " "biodiversity", "circular economy"" from the "SDG Sector Roadmap for the Electric Utilities Sector" report published by World Business Council for Sustainable Development (WBCSD) in March 2021. After comparing with Taipower's materiality topic list, it was confirmed that "Circular economy" and "Climate and energy" correspond to the new materiality topic of "Climate change and low-carbon strategies". "People and community" corresponds to the original materiality topic of "Talent management and development" and " Stability and reliability of power supply", and "Biodiversity" corresponds to " Ecological friendliness".


To identify materiality topics that relate to sustainable operations and stakeholders, the Company uses the GRI Standards for materiality analysis to review and identify concerns relevant to Taipower. In identifying material topics for 2021, Taipower collected 122 copies of the questionnaire from its employees, including 34 from senior executives and 88 copies from other stakeholders. A total of 210 copies were collected.

Identifying material topics

Identification Process for Material Topics

01 Review and Identification
  • Reviewed key sustainability issues from the previous year.
  • Reviewed relevant major domestic and international sustainable development trends, such as SASB and domestic regulation amendments
  • Reviewed content including issues of Taipower management, power industry benchmarks, internal/external stakeholder opinions and major news events
  • Identified 27 sustainability issues
02 Evaluation and Prioritization

Considered the impact of the issue on Taipower and the extent and degree of its impact on different stakeholders; the 88 employee questionnaires were used to determine the extent of impact on the economy, society and environment; the 34 senior management questionnaires were used to determine the materiality of each topic for business operations; the 88 questionnaires, which covered various other types of stakeholders were used to analyze the extent to which the issues affected the evaluation and decision making of stakeholders.

03 Validation
  • Confirmed the matrix of material topics by ranking the products of materiality and engaging Taipower's internal entities
  • Determined the contents and structure of Taipower's Sustainability Report based on the results of the analysis.

2020 Materiality Matrix


Based on the results of the materiality matrix, the Company has compiled a list of relevant sustainability issues that are weighted based on their significance to Taipower. Taipower classified all the issues located in Block 5 (of the matrix) as material topics regardless of the extent of their external impact (represented by the size of their bubbles). Issues in Blocks 3 and 4 have medium or higher external impacts, while issues in Block 2 that have significant external impacts are also classified as material topics. The materiality of the topics was also ranked on the product of the X, Y and Z axes. The stakeholders identified 14 material topics within the scope of this report. The material topics adhere to domestic and international sustainability trends.

Correspondence between stakeholders and the theme of sustainability

Material Topics Location of economic/environmental/social impact Relevant GRI Standards
Within Taipower Business relationship Other social relationships
Partners Users Private organizations Government units Residents/General public
Integrity and sustainability management
  • General Disclosures: Governance
  • Economic: Anti-corruption
  • Environmental:Environmental Compliance
  • Social: Socioeconomic Compliance
Transformation into a new energy utility group Topics Specific to Taipower
Power industry reform and fair competition Topics Specific to Taipower
Reasonable electricity rates Economic:Indirect Economic Impacts
Stability and Reliability of Power Supply Economic:Indirect Economic Performance
Renewable and clean energy development
  • Economic:Indirect Economic Impacts
  • Environmental: Emissions
Power plants renewal and decommissioning Economic:Indirect Economic Performance
Technological research and innovation Economic:Indirect Economic Performance
Demand-side management and energy conservation
  • Economic:Demand-Side Management
  • Environmental: Energy
Climate change and low-carbon strategies
  • General Disclosures: Governance
  • Economic:Indirect Economic Impacts
  • Environmental: Emissions, Energy
Environment impact management and legal compliance
  • Environmental: Effluence and Waste, Energy
  • Social: Local Communities
Energy efficiency Environmental: Energy, Emissions
Air quality Environmental: Emissions
Worker health and safety Social:Occupational Health and Safety

Note: The field of "Location of economic/environmental/social impact" only partially lists stakeholders. Other stakeholders who, after evaluation, were determined to not directly cause ESG impact were omitted.




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