Material Topics and Sustainability Goals

Material topics determination and results

In order for the information disclosed in this report to be in line with sustainable development trend worldwide and stakeholders' expectations, HSPB has established a sustainability topic materiality analysis framework by referring to the five-steps guidance in Global Reporting Initiative (GRI) Standards 2021, which includes "understand the organization's context", "identify actual and potential impact", "assess significance of impacts", "prioritize the most significant impacts" and "define materiality threshold".