Material Issues

Material Issues

Evaluation Procedure for Material Topics

D-Link continues to monitor domestic and international sustainable development trends, collecting sustainability issues of concern to stakeholders, and identifying key stakeholders in accordance with the AA1000 Stakeholder Engagement Standard (AA1000 SES). The company also identifies material topics in accordance with the 2021 version of the GRI Universal Standard, carefully assessing the significance of each sustainability issue’s impact on economic, environmental, social, and human rights aspects. This serves as the foundation for disclosing information in the annual sustainability report and forms the basis for planning the sustainable development strategy.

Identification Results

Considering the maturity and stability of the industry where the Company operates, with the continuous tracking and disclosure of the short-/medium-/long-term goal progress of material topics for effective management, D-Link has set the frequency of re-analysis and identification of key stakeholders and material topics as once every two years. The latest identification operation was completed at the end of 2024, and in 2025 the same questionnaire data was applied, with a modified calculation basis to more rigorously reflect the scale of positive and negative impacts. The next operation is scheduled for 2026. During the interval between identification operations, D-Link continues to collect sustainable development trends and assesses the impact of each issue on a rolling basis to make necessary adjustments in a timely manner.

D-Link Materiality Matrix

Note:
1. Topics marked in bold represent the material issues identified for this year.

2. Compared to 2024, a new material topic introduced this year is “Customer Relationship Management.” In contrast, the topic of “Product Quality” has been removed.

3. The texts marked in green represent environmental issues (E); those marked in orange denote social issues (S); and those marked in blue indicate corporate governance issues (G).

Changes in the Ranking of Material Topics

Note: The changes in ranking in this table reflect the results of methodological revisions and should not be used for trend comparisons.

D-Link 2025 Material Topics / ESG Risk Management Policies

The ESG and Nominating Committee conducted an analysis based on the principle of materiality outlined in the sustainability report. After evaluating the significant topics, they formulated the relevant management policies as shown in the “D-Link Materiality & Risk Management Policies“. The report was presented to the Board of Directors on May 13, 2025.