The ESG Task Force members conduct six-factor stakeholder positioning tests (i.e., responsibility, influence, closeness, reliability, representation, policy and strategic intent) to identify stakeholders who are relevant and will be in close contact with business of the ESG Task Force members. Based on the identification results, there are 7 categories of stakeholders this year, including: Employees, investors, customers, suppliers, competent authorities, media and communities.

After ESG Task Force has completed the collection of topics of interest to various stakeholders, the task force will carry out a materiality assessment of the above 27 topics of interest collected, conduct risk assessment according to frequency and severity of occurrence considering the "degree of interest in the subject matter" and the "degree of impact of the subject matter on the Bank's operations", and give a score for each subject matter; the total score of each topic is weighted, transformed and classified to arrive at the final total score. They are classified into high-level concern, key point of concern and continuous concern. The 27 material topics of the Bank are described as in the matrix below.

The Bank responds to the top 14 topics with the highest final scores from the 3 major aspects, i.e., “governance,” “social” and “environmental,” and further classifies the above-mentioned 14 topics into 2 categories: priority of high-level concerned and general high-level concerned. Among them, the 11 priority of high-level concerned topics are listed as the disclosure of related management approaches and performances.