．The Major Theme Identification Process
| To lay the foundation for sustainability blueprint and identify business impacts, MSIG Mingtai continuously conducts material topic analysis through proactive communication with stakeholders.
In 2024, the material topics from last year (2023) are used as the basis for 2024. MSIG Mingtai further aligned its process with the GRI topic standards, the Sustainability Accounting Standards Board (SASB) standards for the insurance industry, industry development trends, and own business strategies. Through a four-step process— confirming the context, identifying impacts, assessing significance, and confirming topics—MSIG Mingtai defined and prioritized the material topics that require ongoing attention. |
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Based on the results of the 2023 report and with reference to international sustainability reporting standards such as the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB), as well as benchmarking against leading domestic and international enterprises, MSIG Mingtai further aligned with its corporate strategy to define its material topics. Through engagement with stakeholders in accordance with the AA1000 Stakeholder Engagement Standard (AA1000SES), MSIG Mingtai established a list of 20 sustainability topics for 2024, covering the three dimensions of environmental, social, and governance.
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| The identification of material topics is closely linked to the ongoing assessment of their associated impacts. To ensure the representativeness and accuracy of subsequent assessments, MSIG Mingtai distributed a materiality survey—in both Chinese and English—to stakeholders across eight identified categories. The impact assessment was conducted based on two dimensions: Impact Attributes and the principle of Double Materiality.
After identifying the nature and degree of impacts related to the 2024 sustainability topics, MSIG Mingtai conducted a significance assessment in accordance with GRI 3 standards through survey completed by senior executives. After evaluate the nature and extent of the impacts and significance, the 2024 Materiality Matrix was finalized, identifying the top 10 material topics for the year. |
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．The Analysis of the Ten Major Themes
