| GRI 201 Economic Performance 2016 | | | | |
| 201-1 | Direct economic value generated and distributed | Operational performance, Annual report | | 32-34 |
| 201-2 | Financial implications and other risks and opportunities due to climate change | TCFD Report - Scenario resilience analysis | | 20-21 |
| 201-3 | Defined benefit plan obligations and other retirement plans | Salary and benefits | | 98-100 |
| 201-4 | Financial assistance received from government | NTD$37,420,000 | | |
| GRI 202 Market Presence 2016 | | | | |
| 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | Salary and benefits | | 98 |
| 202-2 | Proportion of senior management hired from the local community | Employment status | | 88 |
| GRI 203 Indirect Economic Impacts 2016 | | | | |
| 203-1 | Infrastructure investments and services supported | Fund investment and use for charitable activities | | 58 |
| 203-2 | Significant indirect economic impacts | Honors and credits | | 34-38 |
| GRI 204 Procurement Practices 2016 | | | | |
| 204-1 | Proportion of spending on local suppliers | Promoting supply chain localization | | 74 |
| GRI 205 Anti-corruption 2016 | | | | |
| 205-1 | Operations assessed for risks related to corruption | Ethical corporate management and business integrity | | 24 |
| 205-2 | Communication and training about anti-corruption policies and procedures Governance: Ethical corporate management | Ethical corporate management and business integrity | | 24 72 |
| 205-3 | Confirmed incidents of corruption and actions taken | Selection of quality and integral suppliers | | 24 |
| GRI 206 Anti-competitive Behavior 2016 | | | | |
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | Legal compliance | | 24 |
| GRI 207 Tax 2019 | | | | |
| 207-1 | Approach to tax | Tax policy | | 26 |
| 207-2 | Tax governance, control, and risk management | Tax risk management | | 26 |
| 207-3 | Stakeholder engagement and management of concerns related to tax | Tax governance | | 26 |
| 207-4 | Country-by-country reporting | Taxpaying condition | | 26 |
| GRI 301 Materials 2016 | | | | |
| 301-1 | Materials used by weight or volume | | TOPCO does not engage in manufacturing. | |
| 301-2 | Recycled input materials used | Waste management | | 116-117 |
| 301-3 | Reclaimed products and their packaging materials | Waste management | | 116-117 |
| GRI 302 Energy 2016 | | | | |
| 302-1 | Energy consumption within the organization | Energy conservation and management | | 112 |
| 302-2 | Energy consumption outside of the organization | Energy conservation and management GHG inventory report | | 113-114 |
| 302-3 | Energy intensity | | | 113-114 |
| 302-4 | Reduction of energy consumption | | | 112 |
| GRI 303 Water and Effluents 2018 | | | | |
| 303-1 | Interactions with water as a shared resource | | TOPCO operates in offices, and water withdrawal and discharge comply with the regulations of the local government. | |
| 303-2 | Management of water discharge-related impacts | | TOPCO operates in offices, and water withdrawal and discharge comply with the regulations of the local government. | |
| 303-3 | Water withdrawal Workplace | Water management: water and effluent | | 116 |
| 303-4 | Water discharge | | TOPCO operates in offices, and all types of wastewater are discharged into the sewer system designated by the government. Hence, no water discharge or water consumption is measured. | |
| 303-5 | Water consumption | | TOPCO operates in offices, and all types of wastewater are discharged into the sewer system designated by the government. | |
| GRI 304 Biodiversity 2016 | | | | |
| 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | | No part of TOPCO is located in protected areas. | |
| 304-2 | Significant impacts of activities, products, and services on biodiversity | TOPCO biodiversity policy | None, not applicable. | 110 |
| 304-3 | Habitats protected or restored | | | |
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | | None, not applicable. | |
| GRI 305 Emissions 2016 | | | | |
| 305-1 | Direct (Scope 1) GHG emissions | | Energy conservation and management GHG inventory report | 113 |
| 305-2 | Energy indirect (Scope 2) GHG emissions | | Energy conservation and management GHG inventory report | 113 |
| 305-3 | Other indirect (Scope 3) GHG emissions | | GHG inventory report | 113 |
| 305-4 | GHG emissions intensity | | | 113 |
| 305-5 | Reduction of GHG emissions | | Energy management strategy and carbon reduction management | 114 |
| 305-6 | Emissions of ozone-depleting substances (ODS) | | TOPCO does not have related process, thus this is not applicable. | |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | | TOPCO does not have related process, thus this is not applicable. | |
| GRI 306 Waste 2020 | | | | |
| 306-1 | Waste generation and significant waste-related impacts | Waste management | | 116-117 |
| 306-2 | Management of significant waste-related impacts | Waste management | | 116-117 |
| 306-3 | Waste generated | Waste management | | 116-117 |
| 306-4 | Waste diverted from disposal | Waste management | | 116-117 |
| 306-5 | Waste directed to disposal | Waste management | | 116-117 |
| GRI 308 Supplier Environmental Assessment 2016 | | | | |
| 308-1 | New suppliers that were screened using environmental criteria | Implementation of the environmental protection policy | | 117-118 |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | Sustainable supply chain development strategy | | 68-69 |
| GRI 401 Employment 2016 | | | | |
| 401-1 | Total number and rate of new employee hires and employee turnover by age group, gender and region. | Employment status | | 87-90 |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Employee benefits | | 100-101 |
| 401-3 | Parental leave | Status of unpaid parental leave | | 90 |
| GRI 402 Labor/Management Relations 2016 | | | | |
| 402-1 | Minimum notice periods regarding operational changes | | The minimum notice period for significant operational changes should be one month. | |
| GRI 403 Occupational Health and Safety 2018 | | | | |
| 403-1 | Occupational health and safety management system | Valuing safety and health quality | | 106 |
| 403-2 | Hazard identification, risk assessment, and incident investigation | Valuing safety and health quality | | 106 |
| 403-3 | Occupational health services | Workplace safety and labormanagement harmony | | 106 |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Workplace safety and labormanagement harmony | All subsidiaries follow the local laws and regulations and comply with the collective bargaining agreements. TOPCO respects the collective bargaining rights and freedom of association of employees. In Taiwan where the headquarters are located, TOPCO holds quarterly labor-management meetings in accordance with law to coordinate labormanagement relations and promote labormanagement cooperation to enhance the work efficiency of employees. | 106 |
| 403-5 | Worker training on occupational health and safety | OH&S education and training. | | 107 |
| 403-6 | Promotion of worker health | Workplace health workshops | | 104-105 |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Workplace safety and labor-management harmony | | 103-108 |
| 403-8 | Workers covered by an occupational health and safety management system | Workplace safety and labor-management harmony | | 104-105 |
| 403-9 | Work-related injuries | Workplace safety and labor-management harmony | | 106 |
| 403-10 | Work-related ill health | Workplace safety and labor-management harmony | | 106 |
| GRI 404 Training and Education 2016 | | | | |
| 404-1 | Average hours of training per year per employee | Promoting the development of knowledge management capability and diversifying training and education | | 97 |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Promoting the development of knowledge management capability and diversifying training and education | | 91-98 |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | Transparent and impartial performance evaluation | | 98 |
| GRI 405 Diversity and Equal Opportunity 2016 | | | | |
| 405-1 | Diversity of governance bodies and employees | Board of Directors Employee structure and talent recruitment | | 17-18 90-91 |
| 405-2 | Ratio of basic salary and remuneration of women to men | Salary and benefits | | 99 |
| GRI 406 Non-discrimination 2016 | | | | |
| 406-1 | Incidents of discrimination and corrective actions taken | | No incident of discrimination | |
| GRI 407 Freedom of Association and Collective Bargaining 2016 | | | | |
| 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | | All subsidiaries follow the local laws and regulations and comply with the collective bargaining agreements. TOPCO respects the collective bargaining rights and freedom of association of employees. In Taiwan where the headquarters are located, TOPCO holds quarterly labor-management meetings in accordance with law to coordinate labor-management relations and promote labor-management cooperation to enhance the work efficiency of employees. | |
| GRI 408 Child Labor 2016 | | | | |
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | Common commitment of TOPCO and suppliers: Supplier Code of Conduct | | 72-73 |
| GRI 409 Forced or Compulsory Labor 2016 | | | | |
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | | No incidents of forced or compulsory labor at operational sites and suppliers. | |
| GRI 410 Security Practices 2016 | | | | |
| 410-1 | Security personnel trained in human rights policies or procedures | | Post policy publicity materials in the employee lounge. | |
| GRI 411 Rights of Indigenous Peoples 2016 | | | | |
| 411-1 | Incidents of violations involving rights of indigenous peoples | | No incidents of violations were reported in 2022. | |
| GRI 413 Local Communities 2016 | | | | |
| 413-1 | Operations with local community engagement, impact assessments, and development programs | | Report box for corruption and violation of professional ethics. No related incidents were reported in 2022. | |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | | Report box for corruption and violation of professional ethics. No related incidents were reported in 2022. | |
| GRI 414 Supplier Social Assessment 2016 | | | | |
| 414-1 | New suppliers that were screened using social criteria | Selection of quality and integral suppliers | | 72 |
| 414-2 | Negative social impacts in the supply chain and actions taken | Supplier collaboration management policy | | 72-74 |
| GRI 415 Public Policy 2016 | | | | |
| 415-1 Political contributions No political contributions | 政治捐獻 | | 無政治捐獻 | |
| GRI 416 Customer Health and Safety 2016 | | | | |
| 416-1 | Assessment of the health and safety impacts of product and service categories | Product quality | | 75-76 |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | Product quality | | 75-76 |
| GRI 417 Marketing and Labeling 2016 | | | | |
| 417-1 | Requirements for product and service information and labeling | Product quality | | 75-76 |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | Product quality | | 75-76 |
| 417-3 | Incidents of non-compliance concerning marketing communications | Product quality | | 24 |
| GRI 418 Customer Privacy 2016 | | | | |
| 418-1 | Substantiated complaints regarding concerning breaches of customer privacy and losses of customer data | Valuing customer privacy | No complaints regarding breaches of customer privacy and losses of customer data were reported in 2022. | 78 |
