The assessment of materiality is a crucial policy for Chunghwa Post when it comes to the compilation of sustainability reports, formulation of long-term sustainability goals, and guidelines for communication with the stakeholders. In accordance with the GRI Universal Standards 2021, the methodology of materiality assessment incorporated economic, environmental and social aspects, along with the actual and potential positive or negative impacts. Meetings were also convened for consultations with internal and external experts for the determination of the prioritization of the material sustainability topics and their boundaries for the 2023 Sustainability Report.

A total of 28 material sustainability topics were identified this year.