With reference to topics in domestic and overseas industries, domestic policies, and our business strategies, we identified 18 sustainability topics. Managers in each department or management level above carried out internal and external assessment on each topic for its actual and potential positive and negative impacts through questionnaires. Along with the importance of topics concerned by external stakeholders, 12 material topics were identified. After the approval by the Corporate Sustainability Task Force, the 12 material topics are used as the key points for the disclosure in the Report this year.
Executive Office compared material topics with topics of GRI Standards to confirm the boundary for the report and relevant content. Each department then provided relevant information for the preparation of 2024 Sustainability Report. Through assurance by the third party and approval of the Board of Directors, it is published to the public for stakeholders to download. In the future, the Executive Office will coordinate with the contact in each department to engage with stakeholders through information collected internally and externally to respond to their expectation.

Other than the consideration of impacts on external economy, environment, and people caused by material topics, to assess potential financial impacts caused to the Company by relevant risks in order to establish responding business management strategies and effectively allocate resources, we conducted double materiality analysis in 2024. Middle and senior manager in Mercuries Life Insurance rated "financial materiality" on costs, revenue, reputation, and risk that may cause to the Company by above material topics, along with the result of "level of external impacts", we identified topics with double materiality which have significant impact internally and externally.