In accordance with the GRI Universal Standards 2021 and with reference to the Stakeholder Engagement Standard (AA1000 SES 2015), Innolux conducts a materiality analysis each year. The Company has established a three-stage process of identification, analysis, and confirmation centered on inclusivity, materiality, responsiveness, and impact. This process is used to determine the boundaries and scope of sustainability disclosures, identify material topics, and provide an important reference for the Company’s sustainability strategy development. The results, together with updates on stakeholder communication and the findings of the materiality analysis, are reported annually to the Sustainable Development Committee and the Board of Directors. The outcomes are also incorporated into the risk management process. The analysis process and results are independently assured by SGS Taiwan Ltd. under Type 2, high-level assurance as defined in the AA1000 Assurance Standard v3, ensuring their reliability and completeness.