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.
【正面】組織永續管理 【Positive】Organizational Sustainability Governance
  1. 面向:治理 Aspects:Governance
  2. 重大主題:組織永續治理 Material Topics:Organizational Sustainability Governance
  3. 議題價向:正面 Positive/Negative:Positive
  4. 影響類別與描述: Positive/Negative Impacts
    【人群】組織治理得宜，以誠信經營為原則，相關服務與專案持續投入與推動，使公益關注者獲得有力支持，帶動社區復原、整體發展，解決社會問題。 [People] With sound corporate governance and a commitment to ethical operations, we can continuously invest in and promote related services and projects. The goal is to provide strong support for stakeholders to drive community resilience and holistic development, and to address social issues.
【正面】職志工福利與安全工作環境 【Positive】Welfare and Safe Working Environment for Employees and Volunteers
  1. 面向:社會 Aspects:Social
  2. 重大主題:職志工福利與職場安全 Material Topics:Welfare and Workplace Safety for Employees and Volunteers
  3. 議題價向:正面 Positive/Negative:Positive
  4. 影響類別與描述: Positive/Negative Impacts
    【人群】透過職志工福利、多元教育訓練與培力計畫，提供職志工安全、衛生、良好的工作與發展機會。 [People] The Foundation provides employees and volunteers with safe, healthy, and positive work and development opportunities via employee benefits, diverse educational training, and empowerment programs.
【正面】為受助者提供緊急救援與支持 【Positive】Provision of Emergency Relief and Support to Beneficiaries
  1. 面向:社會 Aspects:Social
  2. 重大主題:海內外急難救助 Material Topics:Domestic and International Disaster Relief
  3. 議題價向:正面 Positive/Negative:Positive
  4. 影響類別與描述: Positive/Negative Impacts
    【經濟/人群】遇有國際重大災難時，透過人力派駐、捐款的運用及資源分配，及時進行跨國界援助及災後中長期重建工作，同時研發救援所需各類賑災物資與裝備，協助在地社區強化應對環境災害衝擊能力；之外也長期在當地進行重建和職訓，協助災民自立和就業，促進當地經濟恢復。 [Economy/ People] In the event of major international disasters, the Foundation provides timely cross-border assistance and long-term post-disaster reconstruction work through the deployment of personnel, the use of donations, and the allocation of resources. We have also developed various relief supplies and equipment needed for disaster relief to assist local communities in strengthening their ability to respond to environmental disasters. In addition, the Foundation has executed long-term reconstruction and vocational training in the affected areas to help disaster victims become self-sufficient and employed while promoting the recovery of the local economy.
【正面】資訊透明與易取得 【Positive】Information Transparency and Accessibility
  1. 面向:治理 Aspects:Governance
  2. 重大主題: Material Topics:Information Utilization, Security, and Protection
  3. 議題價向:正面 Positive/Negative:Positive
  4. 影響類別與描述: Positive/Negative Impacts
    [People] Information Transparency and Accessibility is to enhance stakeholders’ understanding of Tzu Chi’s resource allocation status and service content. At the same time, we can drive Taiwan's NPO industry to improve its overall resilience in terms of transparent disclosure and easy access to information. [People] Information Transparency and Accessibility is to enhance stakeholders’ understanding of Tzu Chi’s resource allocation status and service content. At the same time, we can drive Taiwan's NPO industry to improve its overall resilience in terms of transparent disclosure and easy access to information.
【正面】慈善投入與效益 【Positive】Charitable Engagement and Effectiveness
  1. 面向:治理 Aspects:Governance
  2. 重大主題:慈善投入與效益 Material Topics:Charitable Engagement and Effectiveness
  3. 議題價向:正面 Positive/Negative:Positive
  4. 影響類別與描述: Positive/Negative Impacts
    【經濟/人群/環境】投入於社會服務及環境保護工作，為長者、弱勢族群、災害受難者等提供救助與經濟支持，持續擴大社會服務、環境保護的量能，讓社區的生活和經濟得以穩定和提升 [Economy/People/Environment] We are committed to social services and environmental protection work, and providing assistance and economic support to vulnerable groups including the elderly and victims of disasters. By continuously expanding the capacity for social services and environmental protection, we aim to enable stable and improved community life and economy.
【正面】青年培育與發展 【Positive】Youth Training and Development
  1. 面向:治理 Aspects:Governance
  2. 重大主題:新世代青年培育 Material Topics:New Generation Youth Cultivation
  3. 議題價向:正面 Positive/Negative:Positive
  4. 影響類別與描述: Positive/Negative Impacts
    【人群/環境】透過各項青年專案，接引全球青年人加入職、志工的培育培力，增加青年工作發展與發展機會，並透過青年的創造力和行動力提升經濟、環境、社會等各面向慈善與社會創新工作效益，帶動社區及各地發展。 [People /Environment] Through various youth projects, we have attracted young people worldwide to participate in training and development programs for employment and volunteering. Our efforts have strengthened job development and opportunities for young people. Additionally, we have leveraged the creativity and drive of young people to enhance philanthropy and social innovation work in the economic, environmental, and social aspects. The efforts have driven development in communities and across regions.
【正面】職志工關懷與多元包容 【Positive】Care and Diversity Inclusion for Employees and Volunteers
  1. 面向:社會 Aspects:Social
  2. 重大主題:職志工關懷與多元包容 Material Topics:Care and Diversity Inclusion for Employees and Volunteers
  3. 議題價向:正面 Positive/Negative:Positive
  4. 影響類別與描述: Positive/Negative Impacts
    【人群】廣納不同背景、國籍的職志工，提高服務多元量能，創造多元包容環境，協助職志工安心服務。 [People] By welcoming employees and volunteers from diverse backgrounds and nationalities, the Foundation has enhanced its service capabilities, created a diverse and inclusive environment, and helped employees and volunteers to serve with peace of mind.
【正面】慈善經驗分享與傳承 【Positive】Charitable Experience Sharing and Inheritance
  1. 面向:治理 Aspects:Governance
  2. 重大主題:慈善經驗傳承 Material Topics:Charity Experience Inheritance
  3. 議題價向:正面 Positive/Negative:Positive
  4. 影響類別與描述: Positive/Negative Impacts
    【人群】組織治理與社會服務經驗傳承，得以讓全球慈善志業持續推動，帶動社區復原、整體發展，解決社會問題，讓全球慈善志業得以持續及擴大推動，嘉惠更多社區與受助者之權益。 [People] By effectively integrating corporate governance and social service experience, we can ensure the sustainable advancement of global philanthropy, drive community resilience and holistic development, and address social issues. This will allow for the continuous and expanded promotion of global philanthropic endeavors, benefiting more communities and the rights of those in need.
【正面】國內外合作實現共同利益與目標 【Positive】Domestic and International Cooperation to Achieve Common Interests and Goals
  1. 面向:社會 Aspects:Social
  2. 重大主題:國內外合作與倡議 Material Topics:Domestic and International Cooperation and Initiatives
  3. 議題價向:正面 Positive/Negative:Positive
  4. 影響類別與描述: Positive/Negative Impacts
    【經濟／人群】組織透過參與聯合國等國際重要會議、連結國際平臺，與其他國內外非營利組織深化既有之合作計畫，協助國外社區及不同族群增加工作機會、提高收入，帶動社區經濟整體活動。 [Economy/ People] The Foundation has deepened existing cooperation projects with other domestic and international NPOs by participating in important international conferences, such as the United Nations, and connecting with international platforms. The goal is to increase job opportunities and raise income for communities and different ethnic groups abroad, driving overall economic activities in the communities.
【正面】氣候變遷減緩調適行動 【Positive】Climate Change Mitigation and Adaptation Actions
  1. 面向:環境 Aspects:Environment
  2. 重大主題:氣候變遷與淨零碳排 Material Topics:Climate Change and Net-Zero Carbon Emissions
  3. 議題價向:正面 Positive/Negative:Positive
  4. 影響類別與描述: Positive/Negative Impacts
    【環境/人群】組織積極執行資源回收、環保產品開發等環保行動以及推廣減碳蔬食行動，並落實場域碳盤查回應淨零目標，帶動組織職志工及社區導引至低碳及有助於氣候調適的活動，提升整體社區氣候韌性。 [Environment/ People] The Foundation has actively engaged in environmental actions such as resource recycling and eco-product development, promoted a low-carbon vegetarian diet, and executed carbon footprint audits of its sites to respond to zero-carbon goals. We have guided our employees, volunteers, and communities toward low-carbon and climate adaptation activities to enhance the overall climate resilience of communities.
【正面】提升環境教育及防災能力 【Positive】Enhancement of Environmental Education and Disaster Preparedness
  1. 面向:環境 Aspects:Environment
  2. 重大主題:環教推廣與防災因 Material Topics:Environmental Education Promotion and Disaster Prevention Response
  3. 議題價向:正面 Positive/Negative:Positive
  4. 影響類別與描述: Positive/Negative Impacts
    【環境／人群】透過對職志工環境教育與防災教育，同時積極搭配相關環保、防災科技開發，協助社區強化應對環境災害衝擊之能力。 [Environment/ People] The Foundation can assist communities to strengthen their ability to respond to environmental disasters by providing environmental and disaster preparedness education to employees and volunteers, and actively developing related environmental and disaster prevention technologies.
【正面】受捐助者的多元平等與包容 【Positive】Beneficiary Diversity, Equality, and Inclusion
  1. 面向:社會 Aspects:Social
  2. 重大主題:受捐助者的多元平等與包容 Material Topics:Beneficiary Diversity, Equality, and Inclusion
  3. 議題價向:正面 Positive/Negative:Positive
  4. 影響類別與描述: Positive/Negative Impacts
    【人群】於受捐助者的服務範疇全面廣泛，落實平等資源與機會，提升其生活品質與多元良好與發展機會，創造整體社會利益。 [People] The Foundation serves a diverse range of beneficiaries. The goal is to ensure equal access to resources and opportunities, improving their quality of life and creating diverse and positive opportunities for development, resulting in overall social benefits.
【正面】節能措施與管理 【Positive】Energy Conservation Measures and Management
  1. 面向:環境 Aspects:Environment
  2. 重大主題:能資源使用 Material Topics:Energy Resource Use
  3. 議題價向:正面 Positive/Negative:Positive
  4. 影響類別與描述: Positive/Negative Impacts
    【環境】有效提升能源使用效率，減少溫室氣體排放，降低對於外部環境的負面影響。 [Environment] The Foundation effectively improves energy efficiency, reduces greenhouse gas emissions, and reduces negative impacts on the external environment.
【正面】公共政策參與 【Positive】Public Policy Participation
  1. 面向:治理 Aspects:Governance
  2. 重大主題:公共政策參與 Material Topics:Public Policy Participation
  3. 議題價向:正面 Positive/Negative:Positive
  4. 影響類別與描述: Positive/Negative Impacts
    【環境 /人群】持續與中央、地方政府建立合作關係，並透過專案推動，強化NPO服務韌性，參與和促進經濟發展、環境保護和人群服務的行動，將政策訊息和知識傳送給社會大眾，持續穩定支持公共政策運作。 [Environment/ People] We have maintained collaborative relationships with central and local governments. Through project implementation, we have strengthened the resilience of non-profit organization (NPO) services, and participated in and promoted actions for economic development, environmental protection, and crowd services. The goal is to communicate policy information and knowledge to the general public and provide ongoing and stable support for the operation of public policies.
【負面】職志工福利或支持度不足 【Negative】Insufficient Welfare or Support for Employees or Volunteers
  1. 面向:社會 Aspects:Social
  2. 重大主題:職志工福利與職場安全 Material Topics:Welfare and Workplace Safety for Employees and Volunteers
  3. 議題價向:負面 Positive/Negative:Negative
  4. 影響類別與描述: Positive/Negative Impacts
    【人群】相較於其他NPO或市場行情，職志工無法獲得對應的薪酬或支持，影響職志工權益，進而減少其留任與參與意願。 [People] Compared to other NPOs or market rates, employees and volunteers do not receive corresponding compensation or support, which affects employee rights and reduces their willingness to stay and participate.
【負面】組織治理失衡 【Negative】Organization Governance Imbalance
  1. 面向:治理 Aspects:Governance
  2. 重大主題:組織永續治理 Material Topics:Organizational Sustainability Governance
  3. 議題價向:負面 Positive/Negative:Negative
  4. 影響類別與描述: Positive/Negative Impacts
    【人群】倘若組織治理與營運停頓，將會影響全球服務量能，使弱勢族群或受難者無法取得及時與穩定的援助，受難狀況將更加惡化。 [People] Disruptions in organization governance and operations could impact our global service capacity, leaving vulnerable groups or victims without timely and stable assistance, and potentially exacerbating their plight.
【負面】公益關注者個資洩漏 【Negative】Stakeholder Information Breach
  1. 面向:治理 Aspects:Governance
  2. 重大主題: Material Topics:Information Utilization, Security, and Protection
  3. 議題價向:負面 Positive/Negative:Negative
  4. 影響類別與描述: Positive/Negative Impacts
    [People] Tzu Chi has diverse services and many global donors. If the personal information of stakeholders is leaked, their rights and interests will be endangered. [People] Tzu Chi has diverse services and many global donors. If the personal information of stakeholders is leaked, their rights and interests will be endangered.
【負面】組織違反法規要求 【Negative】Violation of Regulatory Requirements
  1. 面向:治理 Aspects:Governance
  2. 重大主題:法規遵循 Material Topics:Regulatory Compliance
  3. 議題價向:負面 Positive/Negative:Negative
  4. 影響類別與描述: Positive/Negative Impacts
    【人群/環境】慈濟作為國際性慈善組織，也是眾多受捐助者的依靠，若有違反相關法律將使得所有公益關注者之權益受到影響。 [People /Environment] As an international charitable organization, Tzu Chi is also a source of support for numerous donors. Any violations of relevant laws would jeopardize the rights of all stakeholders.
【負面】缺乏氣候變遷調適措施 【Negative】Lack of Climate Change Adaptation Measures
  1. 面向:環境 Aspects:Environment
  2. 重大主題:氣候變遷與淨零碳排 Material Topics:Climate Change and Net-Zero Carbon Emissions
  3. 議題價向:負面 Positive/Negative:Negative
  4. 影響類別與描述: Positive/Negative Impacts
    【環境】缺乏氣候變遷的考量及措施，將導致加劇目前氣候變遷狀況，自身營運(如靜思堂)亦受到影響。 [Environment] Failure to consider and implement climate change measures will exacerbate the current climate crisis and impact the Foundation’s operations (such as Jing Si Halls).
【負面】能資源耗費 【Negative】Energy Consumption
  1. 面向:環境 Aspects:Environment
  2. 重大主題:能資源使用 Material Topics:Energy Resource Use
  3. 議題價向:負面 Positive/Negative:Negative
  4. 影響類別與描述: Positive/Negative Impacts
    【環境】因慈善工作推進需求，具有多個一定規模的實體場域，能資源耗用相應增加，因未能有效控制組織能源使用效率，耗用能源的增加，不利減緩氣候變遷。 [Environment] Due to the increasing demand for charitable work, the Foundation has multiple physical sites of a certain scale, which can lead to a corresponding increase in resource consumption. If the Foundation is unable to effectively control its energy usage efficiency, the increase in energy consumption will hinder the mitigation of climate change.