Stakeholders Engagement and Material Topics

Every year, we conduct materiality process based on the four principles of inclusivity, materiality, responsiveness, and impact with reference to the AA1000 Accountability Principles. The goal is to assess the actual and potential impacts of environmental, social, governance, and human rights issues through diversified communication channels and interactions with stakeholders. Relevant results will serve as a foundation for information disclosure in annual sustainability reports and a key reference for sustainability strategy planning by the company.


Stakeholders Engagement

With reference to the five attributes (dependency, responsibility, influence, diverse perspectives, and tension) of AA1000 SES (Stakeholder Engagement Standard), Oneness has identified the following eight major stakeholder categories (government agencies, investors, customers, employees, suppliers, communities, news media and medical staff). Stakeholder engagement is carried out regularly and irregularly via diversified channels to gain a clear understanding of stakeholder expectations towards the Company. Impact assessments of issues of concern to stakeholders are conducted simultaneously and adequate responses are provided in this report and on the corporate website.


Engagement with Stakeholders

Compilation of Sustainability Issues and Impact Evaluation

After gathering and organization of issues with reference to international sustainability standards and guidelines (GRI, SASB), responsible investment (DJSI, MSCI, CDP), stakeholder communication issues, and UN Sustainable Development Goals, as well as the risk management operation of the Company, 26 issues were identified as the foundation for impact assessment.


With reference to the latest version of the GRI standards, scoring principles were based on an analysis of the positive and negative impacts of issues, and their incidence frequency/probability through impact paths of due diligence issues and by incorporating stakeholder perspectives in the reporting year and double materiality concepts including inside-out environmental and social impacts and outside-in impacts on company operations.



Expert Engagement

With a view to ensuring accurate evaluation of each issue and full disclosure of information of concern to internal and external stakeholders, our sustainability task force submits the results of such evaluations to internal and external experts for review. Senior executives of each department serve as internal experts since they are abreast of all external changes affecting the company. They come in direct contact with all stakeholder categories and are fully aware of the impact of each identified issue on the company. They are therefore responsible for reviews of the accuracy of the impact path and evaluation of each issue by relying on their professional expertise in different fields. Third-party consulting firms represent the external experts. They are devoted to promoting sustainable development and maintain a full grasp of the sustainability pulse in the industry from their professional perspective. They assist us in gaining a clear understanding of social and environmental development directions associated with each issue as well as potential negative impacts or opportunities in the long run.

Material Topics

Our sustainability task force and internal/external expert teams repeatedly review and adjust issue evaluation results. Impact degrees are determined based on the overall consideration of positive effects and negative impacts. Ranking in the top one third in terms of degree of impact is defined as the significance threshold. Upon ranking of each issue based on degree of impact, we classify all issues into three categories. In addition to the disclosure of material issues that exceed the significance threshold in accordance with GRI standards and requirements, other information of concern to stakeholders is revealed in the report.


  1. Material topics (degree of impact ≥ 13): Significant positive or negative impact in the economic, environmental, and social (including human rights) dimensions requiring the adoption of management approaches
  2. Disclosed topics (7≤degree of impact < 13): Information pertaining to such topics is disclosed in the report or on the website despite the fact that the assessed impact level does not reach the significance threshold since stakeholders still show considerable concern for relevant information
  3. Observed topics (degree of impact < 7): Topics with minor negative or positive impacts are listed for future observation, monitoring, and voluntary disclosure
  4. Issues with suspected negative impacts on human rights are also listed as material topics.


The impacts of the topics, including “Legal compliance”, “Intellectual Property Rights Protection”, “Cyber Security”, “Innovation Management”, “Climate strategies” and “Human resource development”, exceed the significance threshold in according with the principle above. In addition, “Drug safety” was also identified as a material topic due to its potential impact to user’s human right. Oneness identified those seven topics as material topics in 2022, which shown as the table below. 

The changes to the list of material topics compared to the previous year:

  • Economic performance was removed from material process because it strategy and management approach were required to disclose in the annual report. 
  • Climate Action was renamed Climate Strategy to comprehensively present the Company’s management approach addressing climate change.


Regular Review

Oneness Biotech conducts the analysis of material topics annually and the evaluation result of material topics is approved by the Chairman. We have formulated management approaches for seven material topics and plan priority actions in line with impact levels. Furthermore, we define indicators and targets for tracking implementation performance. We will persist in our efforts to gain a better understanding of stakeholder expectations toward the company through stakeholder engagement to facilitate assessments of positive effects and negative impacts of our products.



Integrated into Risk Management System

The Company take the significant risks which reported by risks management committee in the previous year into the materiality process, and assess the impacts to the company and public. Through the engagement with stakeholders and internal/external experts, we review if there exit other potential risk factors and discover the availability for better manage measure to the risks. The related information will be provided to the task force of risk management. Each department includes it into annual self-assessment, and adjust the strategies to continuously improve the control process. 

Stakeholder Contact Information

Stakeholders Contact Window Contact Information
Investor Spokesperson: Miss Chih-Hui Cheng
Acting Spokesperson: Miss Hsiao Wen-Tzu
TEL : 02-2655-8860
Investor Contact 
Audit Committee Contact
Customer Sales / Mr. Lai Customer Contact
Employee HR / Miss Lai  HR Contact
Supplier Procurement / Miss Chen Supplier Contact
Community GM Office / Miss Hsu Contact Us
Press GM Office / Miss Hsu Contact Us

Ethics Address:11F., NO.236, SEC.4, XINYI RD., DA-AN DIST., TAIPEI CITY., TW



※The above content is taken from the ESG Report




要下載瀏覽器,請直接點擊以下: IE瀏覽器現已不支援大多數網站,並將於2022年6月終止服務

如何使用IE找到Microsoft Edge?

  1. 開啟新分頁(紅色框)
  2. 於搜尋框中打入Edge(紅色框),並按搜尋(藍色框)
  3. 點擊【立即啟動】(藍框處)打開 Microsoft Edge
    啟動Microsoft Edge