Guided by the AA1000 Accountability Principles, Aurotek has established a systematic framework for stakeholder engagement and materiality assessment. Following the three core steps outlined in GRI 3-1—”Understanding the Organization’s Context,” “Identifying Actual and Potential Impacts,” and “Prioritizing Impacts for Reporting”—we have identified 19 material sustainability topics across environmental, social, and economic dimensions. Through bilateral interaction and survey-based feedback, we ensure our corporate strategic goals are aligned with societal expectations, upholding the highest standards of transparency and integrity in information disclosure.