MPI follows the GRI Standards to analyze the level of stakeholder concern and the operational impact of various issues. Through this process, we identify key material topics and establish management approaches and performance indicators accordingly. Material topics are deliberated by the ESG Task Force and reviewed by the ESG Committee to ensure that operational decisions at all stages are aligned with the company’s sustainable development objectives.
The 2024 implementation results of material topic and risk management were reported to the Board of Directors on August 13, 2025, where the Board approved the results and endorsed the continued advancement of follow-up measures. This strengthens MPI’s sustainability governance framework and enhances overall risk management effectiveness.

Understanding Organizational Context

 

Selection of Concerned Issues

In the initial assessment year, MPI conducted a comprehensive review of key issues of concern within domestic and international industries. These issues were consolidated and finalized as MPI’s sustainability development topics following deliberation and approval by the ESG Committee.

Determination of Stakeholder Groups and Communication Methods

MPI identified stakeholders with significant influence on the company’s operations and sustainability strategies. In the initial assessment year, stakeholder engagement on ESG-related topics primarily relied on proactive communications from stakeholders through various channels, including official correspondence, surveys, audits, on-site visits, telephone communications, meetings, opinion boxes, and dedicated email contacts, serving as the main channels for internal and external topic-related communication.

Identification of Actual and Potential Impacts

 

Identification and Analysis of Current Risk

ESG risk analysis was conducted on all departments in the year, and the risk level and operational impact of each issue of each year were determined based on the “likelihood” and “external impact” of risks.

Identification of Actual and Potential Impacts 

Based on stakeholder concerns and by integrating both internal and external topics, MPI provides an assessment of the actual and potential positive and negative impacts associated with each material topic.

Assessment of Impact Significance

 

Analysis of Actual and Potential Impacts 

The “operational impact” and “impact likelihood” were judged based on the results of ESG risk identification, the tension of issues that concerned stakeholders, and impact description, and the tension of concerned issues (general, high, prioritized) was determined.

Prioritization of Most Significant Impacts
Determining Priority Reporting Order

Determination of Material Topics 

Based on the frequency and importance of issues raised by stakeholders, topics classified as “priority concerns” are identified and designated as MPI’s material topics.

Setting Management Approaches

For each material topic, management approaches are defined and implemented by the responsible departments to ensure effective execution and alignment with MPI’s sustainability objectives.

Selection of Concerned Issues and Material Topics

 

Environmental
No.Concerned IssueMaterial Topic
1Green Products
2Environmental EnergyV
3Greenhouse GasesV
4Biodiversity
5Climate Change
Social
No.Concerned IssueMaterial Topic
6Labor and Human Rights
7Employee Development
8Occupational SafetyV
9Workplace WelfareV
10Social Responsibility
11Product ResponsibilityV
Governance
No.Concerned IssueMaterial Topic
12Quality ManagementV
13Corporate Governance
14Ethical Integrity
15Business PerformanceV
16Regulatory ComplianceV
17BCMV
18Supply Chain ManagementV

Positive and Negative Impact Matrix

 

Positive Opportunity Matrix

永續經營 4.3E

 

Negative Impact Matrix

永續經營 4.4E

 

Material TopicManagement ApproachManagement Objectives2024 Implementation Results
Green ProductsContinue to develop products that meet sustainable and green market demandsMaintain R&D investment at 5–10% of annual revenueSpecific products obtained CE, NRTL, UKCA, and RoHS certifications
Closely monitored emerging technology trendsProvide customized products tailored to customer needs
Business PerformanceOffer comprehensive test application solutions and test interface productsContinuous global deployment of distributors, dealers, and business partnershipsR&D expenses totaled NT$1,089,293 thousand in 2024, representing 10.71% of revenue
Global market deployment to reduce operational riskMaintain steady revenue growth and profitability
GHGImplement phased GHG inventory and verification across the GroupThe parent company continues to complete verification workCompleted the third year of GHG inventory and verification
Set short, medium, and long-term carbon reduction targetsPlan phased introduction and verification for subsidiaries
Occupational SafetyImprove the occupational safety environment beyond legal and regulatory requirementsDisabling injury incident due to occupational accident: 0No incidents of disabling injuries, major legal violations, or occupational diseases caused by chemical exposure occurred
Comply with the Occupational Safety and Health Management System standardsMaterial legal non-compliance incident (fine over NT$1 million): 0 casesCompletion rate of annual employee health checkup: 100%
Work-related ill health due to chemical exposure: 0
Completion rate of annual employee health checkup: 100%
Quality ManagementThe quality objective is to enhance customer competitiveness with superior products, excellent service, and regulatory complianceTarget project completion rate: 95%Project completion rate: 97.75% (VPC)
Target customer service satisfaction rate: 85%Actual customer satisfaction rate: 90 (PC)
Business ContinuityConduct ongoing risk assessments and implement continuous improvementsIntroduction of ISO 22301 systemObtained 3rd Party Management System Verification
Gradually adopt and integrate the Business Continuity Management System (BCMS) standardsPhased completion of verification across business groups
Supply Chain ManagementContinuously strengthen supply chain quality, social, and environmental managementKey suppliers who have signed prohibition of hazardous substances and conflict minerals agreements: 70%83% of key suppliers signed the “No Use of Conflict Minerals” declaration
Ensure supply chain resilience and operational visibilityRate of signing of the Integrity and Non-Corruption Agreement by qualified suppliers: 80%89% of key suppliers signed the “Restricted and Prohibited Substances” declaration
Progressively complete RBA (Responsible Business Alliance) declarations and audit verifications for critical suppliersRBA-CoC investigations or audits67% signed the Integrity and Non-Corruption Agreement
Product LiabilityListed as a material topic starting from 2025Achieve an average satisfaction score of 85 points for designated key customersMet customer requirements with no major product liability incidents reported
Manage product anomaly rates and days of deviation according to BU-specific quality management rules
Obtain international certifications such as CE, NRTL, and UKCA for designated products
Employee WelfareEnhance remuneration structures to maintain market competitivenessEmployee remuneration complies with laws and regulations, and the median salary is higher than the industry average2024 Median Salary (MPI rank / publicly listed semiconductor companies: 23/99)
Foster an open, respectful, diverse, and supportive workplace to improve employee satisfactionAverage employee satisfaction score: 9.3 out of 10Employee satisfaction score: 9.33 out of 10
Legal ComplianceListed as a material topic starting from 2025Material legal violations (over NT$1 million): < 1 incidentZero cases of material regulatory violations
100% corrective action completion rate for all identified non-compliance issues from regulatory audits
100% corrective action completion rate for all identified non-compliance issues from regulatory audits