至興精機108年企業社會責任報告書

110 八 附 錄 Peter Pu, Managing Director BSI Taiwan Conclusions A detailed review against the Inclusivity, Materiality, Responsiveness and Impact of AA1000AP (2018) and GRI Standards is set out below: Inclusivity This report has reflected a fact that FBT has continually sought the engagement of its stakeholders and established material sustainability topics, as the participation of stakeholders has been conducted in developing and achieving an accountable and strategic response to sustainability. There are fair reporting and disclosures for economic, social and environmental information in this report, so that appropriate planning and target-setting can be supported. In our professional opinion the report covers the FBT ’s inclusivity issues. Materiality FBT publishes material topics that will substantively influence and impact the assessments, decisions, actions and performance of FBT and its stakeholders. The sustainability information disclosed enables its stakeholders to make informed judgements about the FBT's management and performance. In our professional opinion the report covers the FBT ’s material issues. Responsiveness FBT has implemented the practice to respond to the expectations and perceptions of its stakeholders. An Ethical Policy for FBT is developed and continually provides the opportunity to further enhance FBT ’s responsiveness to stakeholder concerns. Topics that stakeholder concern about have been responded timely. In our professional opinion the report covers the FBT ’s r esponsiveness issues. Impact FBT has Identified and fairly represented impacts that were measured and disclosed in probably balanced and effective way. FBT has established processes to monitor, measure, evaluate and manage impacts that lead to more effective decision-making and results-based management within the organization. In our professional opinion the report covers the FBT ’s impact issues. GRI Sustainability Reporting Standards (GRI Standards) FBT provided us with their self-declaration of in accordance with GRI Standards: Core option (For each material topic covered by a topic-specific GRI Standard, comply with all reporting requirements for at least one topic-specific disclosure). Based on our review, we confirm that social responsibility and sustainable development disclosures with reference to GRI Standards’ disclosures are reported, partially reported or omitted. In our professional opinion the self-declaration covers the FBT ’s social responsibility and sustainability topics. Assurance level The moderate level assurance provided is in accordance with AA1000AS (2008) with 2018 Addendum in our review, as defined by the scope and methodology described in this statement. Responsibility The CSR report is the responsibility of the FBT ’s chairman as declared in his responsibility letter. Our responsibility is to provide an independent assurance opinion statement to stakeholders giving our professional opinion based on the scope and methodology described. Competency and Independence The assurance team was composed of Lead auditors experienced in relevant sectors, and trained in a range of sustainability, environmental and social standards including AA1000AS, ISO 14001, ISO 45001, ISO 14064 and ISO 9001. BSI is a leading global standards and assessment body founded in 1901. The assurance is carried out in line with the BSI Fair Trading Code of Practice. For and on behalf of BSI: Statement No: SRA-TW-2019084 2020-07-16 Taiwan Headquarters: 2nd Floor, No. 37, Ji-Hu Rd., Nei-Hu Dist., Taipei 114, Taiwan, R.O.C. BSI Taiwan is a subsidiary of British Standards Institution.