Wistron has adopted the Global Reporting Initiative Standards (GRI Standards) and the AA1000 Stakeholder Engagement Standards as the framework to establish the procedures for identifying material topics for corporate sustainable development. Wistron referenced the five major principles in the AA1000 Stakeholder Engagement Standards (SES) to ensure effective communication with stakeholders, including dependency, responsibility, influence, diverse perspectives, and tension. Stakeholders are classified into seven groups: Customers, employees, shareholders/investment institutions, suppliers, government agencies, non-profit organizations/communities, and media. We conducted materiality questionnaire surveys on identified stakeholders. We collected a total of 500 questionnaires in 2021 and used them to learn about the level of concerns of the stakeholders for each issue.