Material Topics
We refer to material topics identification process of the latest version of the GRI standards (2021) to evaluate the impacts of the environment, economy, people/human rights and other issues on Everlight and manage them based on actual and potential impacts.
▍Process for determining material topics
▍Material Topics and Correspondence with SDGs
In response to the material topics identified by Everlight in 2023, and in alignment with international ESG trends and SASB Chemicals industry benchmarks, we have selected core Sustainable Development Goals (SDGs) that are responsive to Everlight’s strategic development direction. We have also established specific targets and corresponding indicators, and pragmatically adjusted and defined concrete performance indicators.
| Management Indicators |
2024 Targets |
2024 Results |
2025 Targets |
United Nations Sustainable Development Goals (SDGs) |
|---|---|---|---|---|
| Ratio of Own Funds to Total Assets | > 50% | Standalone FS: 74%
Consolidated FS: 67% |
> 50% |  |
| Key Information Equipment Downtime/Occurrences【 Note 1】 | No more than 240 minutes and 1 occurrence per month | 0 | 0 |  |
| No more than 120 minutes and 1 occurrence per month | ||||
| BCM Medium- and High-Risk Improvement Achievement Rate【Note 2】 | 100% | 100% | 100% |  |
Note 1: The original indicator was monthly availability of key information systems and network services (≥ 99.9%). It was revised to tolerable downtime and number of interruptions for key equipment and systems.
Note 2: The original indicator was the “number of BCM medium- and high-risk improvements,” which focused only on reported cases. It was revised to the “achievement rate of BCM medium- and high-risk improvement items” to enhance relevance and effectiveness.
| Management Indicators |
2024 Targets |
2024 Results |
2025 Targets |
United Nations Sustainable Development Goals (SDGs) |
|---|---|---|---|---|
| 104 Employer Brand Survey PR Value | PR ≥ 90 | 97.7 | PR ≥ 90 | |
| Annual Employee Turnover Rate (%) | ≤ 14% | 15.8% | ≤ 15% | |
| Implementation of TTQS System Establishment of Competency Training System |
Construction (Plant III) |
Construction (Plant III) |
Construction (Headquarters) |
| Management Indicators | 2024 Targets |
2024 Results |
2025 Targets |
United Nations Sustainable Development Goals (SDGs) |
|---|---|---|---|---|
| Water Recycling R2 (%) | ≥ 94 | 92 | ≥ 92 |  |
| Total Water Withdrawal (ML) | ≤ 872 | 628.5 | ≤ 872 |
| Management Indicators | 2024 Targets |
2024 Results |
2025 Targets |
United Nations Sustainable Development Goals (SDGs) |
|---|---|---|---|---|
| Wastewater Treatment Compliance Rate (originally listed as a water resource management indicator) | 100 | 100 | 100 | |
| Air Pollutant Emission Reduction Rate per Unit of Output (%) | ≥ 2 | -7 | ≥ 3 | |
| Waste Recycling Rate (%) | ≥ 71 | 78 | ≥ 79 | |
| Hazardous Industrial Waste Recycling Rate (%) | ≥ 6.3 | 13.5 | ≥ 7.3 |
| Management Indicators | 2024 Targets |
2024 Results |
2025 Targets |
United Nations Sustainable Development Goals (SDGs) |
|---|---|---|---|---|
| Proportion of Revenue from Sustainable Products (%) | ≥ 73% | 73% | ≥ 73% |  |
| Contribution of New Products (%) | 10% | 10% | 11% |
| Management Indicators | 2024 Targets |
2024 Results |
2025 Targets |
United Nations Sustainable Development Goals (SDGs) |
|---|---|---|---|---|
| Greenhouse Gas Emission Intensity tCO2e / million output value |
Original target: ≤ 8.3 Revised target: ≤ 8.96 |
8.92 | ≦ 8.8 |  |
