CORPORATE SUSTAINABILITY RESPONSIBILITY
企業永續責任

Stakeholders​

Stakeholder Engagement Materiality Topic Stakeholder Survey

1. Material Topic Analysis

1. Material Topic Identification Process
HDRE communicates with stakeholders through diverse channels and integrates stakeholder feedback into its materiality analysis to identify the issues most important to both stakeholders and the Company. In 2025, HDRE conducted surveys across internal operating units and eight categories of external stakeholders. A total of 117 valid questionnaires were collected, and 20 ESG topics were assessed across environmental, social, and economic/governance dimensions.
Based on the assessment results, HDRE established a significance threshold at the 75th percentile for internal impact scores or external stakeholder concern. Ten material topics were identified and reviewed and approved by the Sustainable Development Office. For each material topic, HDRE discloses impacts, boundaries, response strategies, management approaches, performance results, and short-, medium-, and long-term objectives.

STEP 1 Stakeholder Identification

In accordance with the five principles of the AA1000 Stakeholder Engagement Standard (AA1000 SES), HDRE identifies internal and external groups or individuals who significantly influence, or are influenced by, the Company.

  • Eight key stakeholder groups were identified: employees, customers, government agencies, shareholders and investors, suppliers and contractors, media, communities, and NGOs/research institutions.
STEP 2 Sustainability Topic Identification

Drawing on sustainability standards and frameworks (GRI, TCFD, SASB), issues of concern among domestic and international industry peers, industry and global sustainability trends, and stakeholder engagement, HDRE identified sustainability topics relevant to its business operations.

  • A total of 20 sustainability topics were selected for impact assessment in 2025.
STEP 3 Impact Assessment

HDRE assessed each topic based on actual and potential impacts identified internally and the level of concern expressed by external stakeholders. A significance threshold at the 75th percentile was applied to support the prioritization of material topics.

  • Thirty-two supervisors and key representatives participated in the internal survey and alignment workshop; 117 valid questionnaires were collected in total.
STEP 4 Determination of Material Topics

Through internal and external surveys and discussions between the Sustainable Development Office and relevant departments, HDRE evaluated the relevance and impact of each topic on business operations.

  • Ten material topics were identified and approved by the Sustainable Development Office.
STEP 5 Develop Management Policies and Conduct Regular Reviews

HDRE reviews the materiality assessment results against the previous year and establishes management policies and objectives for each material topic. Annual reviews are conducted to ensure alignment with sustainability and integrity requirements.

  • For each material topic, HDRE establishes response strategies, performance indicators, and short-, medium-, and long-term objectives.

2. Sources of Sustainability Issues
HDRE identifies sustainability topics through sustainability standards and frameworks, issues of concern among domestic and international industry peers, industry and global sustainability trends, stakeholder engagement, and internal operational review. With a focus on issues relevant to HDRE’s business operations, 20 sustainability topics were selected for impact assessment in 2025.

Sustainability Standards and Frameworks

Referenced the GRI Standards, Task Force on Climate-related Financial Disclosures (TCFD), and Sustainability Accounting Standards Board (SASB), together with other applicable sustainability frameworks.
Domestic and International Industry Peers

Reviewed sustainability issues emphasized by domestic and international industry peers to identify topics relevant to HDRE’s operations.
Industry and Global Sustainability Trends

Considered key industry developments and broader global sustainability trends that may affect HDRE’s business and stakeholders.
Stakeholder Engagement

Integrated feedback and expectations gathered through ongoing engagement with HDRE’s eight key stakeholder groups.
Business Operations and Internal Review

Considered issues arising from HDRE’s business operations and cross-departmental reviews, including input from supervisors and key representatives involved in Sustainability Report preparation.

3.  Sustainability Topics
In 2025, HDRE identified 20 sustainability topics through sustainability standards and frameworks, peer issues, industry and global sustainability trends, and stakeholder engagement. The topics were categorized into governance, environmental, social, and cross-dimensional E/S/G areas for impact assessment.

Governance

  • Economic Performance
  • Corporate Governance and Sustainable Management
  • Integrity Management and Legal Compliance
  • Risk Management
  • Public Policy and Influence
  • Product Quality and Responsibility
  • Innovation R&D and Management
  • Customer Relationship Management
  • Information Security and Privacy Protection

Environment

  • Biodiversity
  • Greenhouse Gas Management
  • Energy Management
  • Water Resources Management
  • Waste Management

Social

  • Talent Attraction and Retention
  • Talent Development and Training
  • Occupational Health and Safety
  • Local Community Communication and Participation
  • Social Engagement

E / S / G

  • Supply Chain Stability and Resilience

2. Material Topic Impact Analysis

HDRE evaluated 20 sustainability topics based on actual and potential positive and negative impacts, together with the level of concern expressed by stakeholders. A significance threshold at the 75th percentile (PR75) was applied to determine materiality. The 2025 assessment identified ten material topics.

Compared with 2024, Waste Management, Economic Performance, and Risk Management were added as material topics, while Occupational Safety and Health was renamed Occupational Health and Safety. Greenhouse Gas Management, Product Quality and Responsibility, and Innovation R&D and Management were no longer listed as standalone material topics because they have been integrated into routine environmental management, established quality management mechanisms, and broader economic performance and risk management processes, respectively.

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3. Material Topics and UN Sustainable Development Goals

Based on internal impact assessments and the integration of stakeholder perspectives, HDRE identified ten material topics in 2025. HDRE will continue engaging with stakeholders to monitor changes in positive and negative impacts and to better understand stakeholder expectations.
By setting goals and reviewing performance for each material topic, HDRE aims to support continued business development while promoting balanced growth across environmental, social, and governance dimensions.

Material Topics SDG Alignment 2025 Achievements Future Goals
Biodiversity
14
15
  • Invested approximately NT$1.4 million in rural environmental education programs.
  • Invested approximately NT$1.0 million annually in the Hualien Biodiversity Project, supporting conservation agriculture, biodiversity-friendly farming, smart monitoring, and 250 biodiversity-themed gift boxes.
  • Restored more than 12 hectares through the Yuli Forest Restoration Project and planted over 1,500 native tree seedlings.
  • Conduct biodiversity surveys and establish baseline data for major project sites.
  • Maintain 100% soil testing compliance and 100% environmental assessment compliance for project development.
  • Expand wetland surveys, species monitoring, afforestation, and biodiversity awareness training.
Waste Management
13
14
15
  • 100% of hazardous waste was handled by qualified contractors.
  • Recorded zero waste management non-compliance incidents, zero industrial waste disposal incidents, and zero major environmental pollution incidents.
  • Completed waste declarations and competent authority inspections in accordance with regulations and continued waste reduction and resource recycling initiatives.
  • Maintain a 100% hazardous waste treatment rate and zero waste management non-compliance incidents.
  • Maintain zero major environmental pollution and occupational health and safety incidents.
  • Promote resource recycling, circular material use, and end-of-life solar panel treatment processes.
Talent Attraction and Retention
4
8
10
  • Employee salary adjustments averaged 3.6% in 2025, demonstrating continued investment in talent.
  • Integrated career development and training resources and established job grade/classification systems with learning and development roadmaps.
  • Expanded local recruitment and internship/university partnership initiatives and incorporated talent pipeline and leadership development into long-term planning.
  • Continue strengthening employer branding, knowledge management, and competitive compensation and retention programs.
  • Establish competency frameworks, talent development roadmaps, and clearer career pathways.
  • Develop leadership and succession programs and expand overseas rotation and cross-regional assignment opportunities.
Occupational Health and Safety
3
8
  • Achieved 927,698 non-disabling working hours in 2025 with zero occupational accidents.
  • Completed occupational health and safety audits and guidance for five contractors and conducted nine emergency response drills with 567 participant attendances.
  • Completed JHA risk assessments before construction activities and continued strengthening digital occupational health and safety management.
  • Continue JHA risk assessments and annual environmental, safety, and health KPIs while maintaining a zero-accident workplace.
  • Expand employee health initiatives and establish an Employee Assistance Program (EAP).
  • Support subsidiaries in establishing occupational health and safety management systems and continue contractor counseling and safety culture programs.
Local Community Communication and Participation
11
16
17
  • Supported fishery-solar talent development through three internship placements; all three interns transitioned to full-time positions.
  • Held more than 20 environmental education activities, reaching over 5,000 participants and generating 10 media reports.
  • Expanded habitat conservation by an additional 1 hectare and continued fishery-solar ecological monitoring, biodiversity research, and community health initiatives.
  • Strengthen pre-development community communication and resident participation.
  • Continue environmental education, ecological conservation, and community support programs.
  • Establish long-term biodiversity monitoring mechanisms and regularly review implementation progress.
Social Engagement
1
4
5
17
  • Total investment in social participation and public welfare initiatives reached NT$17,715,074 in 2025.
  • Invested NT$1.5 million in the Beautiful Taiwan 3D Movie Vehicle program, completing 18 rural outreach events and reaching 1,611 participants.
  • The Rural Health Promotion Program directly benefited 1,357 participants and indirectly benefited 11,831 participants; HDRE also donated NT$1.69 million for ICU rehabilitation beds.
  • Continue sustainability education, health promotion, culture and inclusion initiatives, and long-term strategic partnerships.
  • Launch the “HDRE Sustainability Action Project” in 2026 and establish a systematic framework for social investment.
  • Strengthen social impact evaluation and expand employee participation in community and public welfare initiatives.
Economic Performance
8
9
12
  • Consolidated revenue reached NT$8.78 billion in 2025, with gross margin remaining above 20%.
  • Total energy management capacity exceeded 200 MW; contracted energy storage capacity reached 650 MW, with 301.5 MW under construction.
  • Annual electricity sales reached 1.75 billion kWh, and the power trading service fulfillment rate exceeded 99%.
  • Continue investing in R&D and AI applications to improve operational and trading efficiency.
  • Expand energy management and energy storage capabilities while maintaining stable power trading services.
  • Continue optimizing procurement costs and supply chain efficiency to strengthen operational resilience.
Integrity Management and Legal Compliance
16
  • Continued implementing integrity management and legal compliance mechanisms and related sustainability initiatives.
  • Completed the 2025 annual review with no significant deficiencies identified; relevant operations complied with applicable regulations.
  • Continued strengthening communication and trust with investors and competent authorities.
  • Continue legal compliance training and strengthen reporting, grievance, and whistleblowing mechanisms.
  • Incorporate integrity management into regular reviews and implement corrective actions for identified deficiencies.
  • Maintain effective communication with competent authorities and investors and continue building stakeholder trust.
Risk Management
16
  • Introduced AI electricity price forecasting models and market monitoring mechanisms and advanced energy storage operations in Japan and power trading assessment in Australia.
  • Recorded zero major operational disruptions, zero major information security incidents, and zero major occupational incidents in 2025.
  • Completed supplier evaluations and diversification initiatives, emergency response drills, and upgrades to risk prevention facilities.
  • Strengthen critical-risk emergency response, AI forecasting, supply chain resilience, and international market risk assessment.
  • Maintain zero major information security incidents and major occupational accidents.
  • Develop enterprise-wide risk and digital monitoring capabilities and strengthen ESG data and climate risk management.
Public Policy and Influence
7
13
17
  • Participated in industry associations, Energy Taiwan, Smart Mobility exhibitions, and policy forums.
  • Engaged with government agencies and industry partners on renewable energy policy, electricity market development, and related issues.
  • Shared practical experience in power trading, renewable energy project development, and energy management through industry platforms and policy discussions.
  • Continue participating in government and industry policy forums and consultations.
  • Provide practical recommendations for renewable energy regulations and related policy development.
  • Continuously monitor public policy developments and support a robust renewable energy policy framework.