慈濟的重大議題 Material Topics

關注主題分析是我們瞭解公益關注者關注議題與溝通的重要方針之一,我們遵循國際編纂報告書之指標,逐步建構內部ESG學習型組織。 The Topics of Interest Analysis is one of our key guidelines for compiling sustainability reports, understanding the topics of concern from stakeholders, and conducting effective communication. Since our first sustainability report publication in 2015, we have followed the international report compilation indicators and progressively constructed an internal ESG learning organization.

重大主題鑑別 Material Topics Identification

依循《GRI 3:重大主題》之指引與精神,進行以外部影響為基礎的鑑別流程,評估重大主題在經濟、環境、人群三方面之影響顯著性,持續與公益關注者溝通並回應公益關注者關注主題,並以重大主題作為揭露資訊之基礎。 In identifying material topics, we follow the guidance and spirit of GRI 3: Material Topics to conduct an external impact-based identification process; assess the significance of material topics’ impacts on the economy, environment, and society; continue to communicate with stakeholders and respond to their concerns; and use material topics as the basis for disclosing information in this report.

鑑別重大主題 Identify Material Topics
鑑別重大主題,並評估實際及潛在影響項目 Identify material topics as well as assess potential and actual impact items.
評估影響程度 Evaluate the Degree of Impact
進行內部調查及訪談公益關注者以了解關注主題之影響程度 Conduct internal surveys and stakeholder interviews to understand the extent of the impact of the topics of concern.
排序與校正評估結果 Rank and Correct Evaluation Results
以影響評估結果及負面議題發生紀錄排序及校正各主題之重大性。 Rank and correct the materiality of each topic based on the impact assessment results and the negative issue occurrence record.
確認重大主題 Verify Material Topics
確認6項重大主題及產出矩陣 Verify the six material topics and produce a matrix.

重大主題矩陣圖 Material Topics Matrix

我們參考《GRI3:重大主題》原則進行矩陣排列。重大主題之正負面影響程度係以「衝擊程度」及「發生可能性」兩個軸線作為考量,了解各永續主題之正負面影響對公益關注者可能產生之衝擊規模/範圍與災難性及發生頻率與發生機率,並就內部問卷評分、公益關注者焦點訪談進行評分收集,進一步由執行長辦公室綜合評估各主題的重大性、且經執行長與副執行長核議後,提報最高治理單位審核通過。 We have referenced the principles of GRI3: Material Topics to create a matrix. The significance of the positive and negative impacts of material topics is assessed based on two indicators: severity of impact and likelihood of occurrence. These indicators can help us understand the scale/scope of the positive and negative impacts that material sustainability topics may have on public interest stakeholders, as well as the frequency and probability of occurrence. Scores are collected through internal questionnaire evaluations and stakeholder-focus interviews. The CEO’s office then comprehensively evaluates the significance of each topic, and after being reviewed and approved by the CEO and deputy CEO, it is submitted to the highest governance unit for review and approval.

關鍵主題: Key Topics:
主題對經濟、環境及人群的衝擊程度高、發生可能性大。依GRI準則規定於永續報告書中充分說明並依循相關指標,詳盡揭露主題的管理與績效。 Topics with a high impact on the economy, environment, and society, and which are likely to occur. These topics are fully explained, and relevant indicators are followed in the sustainability report according to GRI standards, and the management and performance of these topics are disclosed in detail.
重要主題: Material Topics:
主題對經濟、環境及人群的衝擊程度中等、發生可能性中等。依GRI準則規定於永續報告書中充分說明,重點揭露主題與績效。 Topics with a medium impact on the economy, environment, and society, and which are moderately likely to occur. These topics are fully explained in the sustainability report according to GRI standards, and the focus is on disclosing the topics and their performance.
其他主題: Other Topics:
主題對經濟、環境及人群的衝擊程度低、發生可能性低。將於永續報告書揭露基本績效追蹤。 Topics with a low impact on the economy, environment, and society, and which are unlikely to occur. Basic performance tracking is disclosed in the sustainability report.
正面衝擊: Positive Impacts:
針對正面影響,應考量其規模與範疇和發生可能性,並以兩軸分數相乘得出重大性分數進行排序 Consider the scale, scope, and likelihood of positive impacts. Multiply the scores of the two indicators to obtain the Materiality Score for ranking.
負面衝擊: Negative Impacts:
針對負面影響優先考量其無法補救性,故以衝擊程度將負面議題進行排序矩陣。 Prioritize the irreversibility of negative impacts. Rank negative issues in a matrix based on their severity.