To focus on key issues of concern to external stakeholders and relevant to JPC operations, based on specific themes of GRI Standards, we regularly understand the trends of stakeholder concerns annually, assess the environmental, social, and governance impacts on the company, and disclose this information in the sustainability report. This ensures a comprehensive communication and response to stakeholders regarding JPC management of major themes and performance. The materiality analysis process is as follows:
Internal managers at JPC score and prioritize stakeholders across dimensions such as communication frequency, urgency of concerns, company responsibility, degree of dependence, degree of influence, and potential for diverse perspectives or innovation opportunities. This process determines the five main stakeholder groups: Employees, Customers, Suppliers, Shareholders and Investors, and Affiliated Enterprises.
As 2024 marks JPC's first report, we focused on 20 sustainability issues and related impacts by drawing from GRI standards, industry peers (domestic and international), benchmark material topics, departmental operations, and issues collected through communication with various stakeholders. Through the distribution of 135 questionnaires (including 44 internal ones), we gained insight into the areas of concern for internal and external stakeholders. The resulting 7 material topics for the year were approved by management and corresponding sustainability information is disclosed in this report.
Senior executives were invited to evaluate the positive and negative impacts caused by the company's actions and management practices related to the 7 identified material topics. Based on the degree of impact and likelihood of occurrence, the significance of the impacts was assessed and prioritized, serving as a reference for JPC in formulating its next action plan.
JPC will continue to disclose the execution results of material topics and communicate with stakeholders to formulate future operational strategies, objectives, and related planning. This ensures that stakeholders can continue to participate in and review JPC's sustainable operations.
The Company regularly communicates with stakeholders and reports the situation to the Board of Directors. The most recent report was dated December 26, 2025.
No major changes to operations, organization, or regulations in 2025; the five key stakeholders and seven major sustainability issues remain unchanged from 2024.
Refer to the company's public information, industry peers, and benchmarking cases.
Identify stakeholder types relevant to the company's operations.
Evaluation based on the five principles of the Stakeholder Engagement Standard (AA1000 SES): Dependency, Responsibility, Influence, Diverse Perspectives, and Tension.
Groups are ranked by total scores based on the "Five Principles." Ultimately, "Employees, Customers, Affiliates, Suppliers, and Shareholders/Investors" were confirmed as the company's five key stakeholders.
| Potential Stakeholder Groups |
| Employees |
| Customers |
| Affiliates |
| Suppliers |
| Shareholders / Investors |
Refer to the company's public information, industry peers, and benchmarking cases.
Consolidate stakeholder types relevant to the company's operations.
Evaluation based on the five principles of the AA1000 Stakeholder Engagement Standard (SES): Dependency, Responsibility, Influence, Diverse Perspectives, and Tension.
Ranking each group by total scores based on the "Five Principles." Ultimately identified "Employees, Customers, Affiliates, Suppliers, and Shareholders/Investors" as the company's five key stakeholders.
| Potential Stakeholder Groups |
| Employees |
| Customers |
| Affiliates |
| Suppliers |
| Shareholders / Investors |
1. Employees Responsible Department / Management Center
Remuneration Committee 2+ times
Employee Welfare Committee 20+ times
Labor-Management Meetings: 4+ times annually; satisfaction reached 100%
Managers' Strategy Meetings: 1+ time annually
On-site Health Service Consultations: 6+ times monthly
Safety and Health Committee: 4+ times monthly
Health checkup subsidy increased to NT$5,000 (including dependents, 1+ time annually)
Employee Satisfaction Surveys twice a year; 2025 overall satisfaction increased to 84% (+3% YoY).
Total club participation reached 2,800 person-times; Badminton and Yoga clubs had the highest participation rates.
Held 95 training sessions in total (Professional Skills / Management / Language & Cross-cultural / ESG & Compliance).
70% of employees completed AI tool training, effectively improving daily efficiency. Follow-up surveys show 78% of employees applied their learning, with 20% obtaining professional certifications.
Supported 10+ public welfare and cultural projects, impacting 250+ people in remote areas and local communities.
Promoted technology-aided talent cultivation with 5+ initiatives linking internships, research, and career development.
Employee participation in ESG actions has become normalized, integrating public welfare into daily operations and culture.
2. Customers Responsible Department / Global Business Center
Key customer satisfaction survey results maintained at excellent levels.
Regular updates on official website and LinkedIn exposure.
3. Suppliers Responsible Department / Global Manufacturing Center
Incorporated ESG sustainability issues into supplier assessment questionnaires, identifying a total of 49 suppliers.
49 new suppliers added in 2024 due to new product requirements.
Return rate for Integrity and Anti-Corruption Commitments reached 97% .
Cumulative total of 632 suppliers signed Integrity Commitments between 2023 and 2024.
Promoted green management mechanisms for three major raw materials; completion rate for investigation questionnaires reached 100% .
Promoted and shared sustainability philosophies and policies with 9 suppliers.
Actively collaborated with strategic and key suppliers to promote local factory establishment, reaching 85% growth by 2025.
4. Shareholders / Investors Responsible Department / Management Center
Regular: 3 sessions
Ad-hoc: Conducted institutional investor communications via written, online, or face-to-face meetings ( approx. 2-3 times per week ) with enhanced interactive sessions. Proactively addressed investor concerns regarding ESG and long-term strategies. Achievement rate for responding to key investor issues has significantly improved.
Media reports: 16
Announcements & Material Information: 28
Disclosure of financial and operating reports on the official website.
Dividend payout ratio exceeded 80% for the last three years.
Return on Equity (ROE): 28%
Selected for the 2025 Foreign Investors' Choice Taiwan Top 100 as a " Hidden Champion with Potential ."
Included in the MSCI Small Cap Index.
Chairperson Shu-Mei Chang selected for Global Views Monthly's " Top 20 Best Female CEOs of Taiwan Listed Companies ."
5. Affiliates Responsible Department / Management Center
Management Meetings: 2+ times monthly
Project Collaboration Meetings: 2+ times weekly
Supply Chain / Investment Chain Integration Meetings: 2+ times quarterly
Strategy Meetings: Once annually
Collaborative collection and integration of sustainability and carbon emission data within the group, with monthly and quarterly communications held as needed.
Completed ISO 27001 Information Security Management System certification.
