FICG refers to the GRI Sustainability Reporting Standards and AA1000 Accountability Principles Standards, using the four principles of inclusivity, materiality, responsiveness, and impact to identify material topics. In accordance with GRI Standards 2021, the impact of material topics on the economy, environment, and human rights is assessed. The results serve as the basis for formulating the Group’s sustainable development strategy.

After confirming the relevance of the sustainability strategy to the topics and organizational context, action plans are implemented, and the execution effectiveness and goal setting of material topics are continuously tracked and reviewed to recommend improvements for subsidiaries and respond to stakeholder concerns.

FICG follows the five principles of the AA1000 Stakeholder Engagement Standards (SES)：
dependency,responsibility, influence, diverse perspectives, and tension, identifying eight categories of stakeholders：shareholders/investors, employees, customers, suppliers/contractors, media, government, non-profit organizations, and community residents.

Explanation of Changes to the 2024 List of Material Topics

Compared with the eight material topics disclosed in the 2023 Sustainability Report, in 2024, the original “Energy Management and Greenhouse Gases” was expanded into “Climate Change Response and Energy Management.” Four new material topics were added: “Regulatory Compliance,” “Business Performance,” “Risk Management,” and “Privacy Protection and Information Security.”

FICG communicates with stakeholders via multiple means such as physical channels and online questions. The purpose is to understand the level of emphasis placed by stakeholders on each sustainability issues and the influence on their evaluation and decision making. There are eight categories of major stakeholders, i.e., shareholders/investors,employees, customers, suppliers/contractors, media, government, non-government organizations/non-profit organizations and community residents. The results of communication with stakeholders in 2024 are described below：