① Work Environment & Employee Well-being

② Responsible Content

③ Health and Safety

① Corporate Governance Integrity

② Responsible Content

③ Ethics & Compliance

④ Health and Safety

Environmental

Climate Change

Negative

Low

Risk

Low

-

(New) Biodiversity & Ecosystem

Negative

Low

Risk

Low

-

Resource circulation & Waste*

Positive and Negative

Low

Opportunity

Low

Excluded from material issues due to the mitigation of negative impacts through the establishment of recycling and reuse processes

Social

 Work Environment & 
 Employee Well-being 

Negative

High

Risk

Low

Material issue retained

 Health and Safety* 

Negative

High

Risk

High

Material issue retained

(New) Training and skills development

Positive

Mid

Risk

Mid

-

Supply Chain*

Positive and Negative

Mid

Risk

Low

Excluded from material issues due to the mitigation of negative impacts through the ongoing operation of supply chain safety management processes

Affected Communities 

Positive

Low

Risk

Low

-

Information Security

Negative

Low

Risk

Low

-

Governance

 Ethics & Compliance* 

Negative

Low

Risk

High

Material issue Retained

 (New) Corporate Governance 
 Integrity 

Negative

Low

Risk

High

Newly selected as a material issue due to amendments to the Commercial Act and tightened corporate governance regulations

Industry-Specific

 (New) Responsible Content 

Negative

High

Risk

High

Newly selected as a material issue due to the growing importance of oversight regarding harmful content and copyright management

Promoting DE&I Through Content*

Positive

Mid

Opportunity

Mid

Excluded from Material issue as DE&I content becomes mainstream and is integrated into “Responsible Content”

Work Environment & Employee Well-being

Environmental and Social Impact

• Irregular long working hours and work patterns leading to employment instability and reduced work engagement
   

Financial Risks and Opportunities

• (Risk) Non-compliance with statutory standards on working hours, wages, and rest periods under the Labor Standards Act, leading to litigation, fines, and increased production costs driven by project delays

• Human rights and working environment management system operations

• Compliance with and enhanced monitoring of working hours and rest standards

• Labor law compliance and management system operations

• Flexible work and benefits programs implementation

• Enhancement of human rights impact assessment framework

Targets

• Expand the employment of persons with disabilities and exceed statutory employment standards

 
Metrics

• Number of employees with disabilities

Responsible Content

Environmental and Social Impact

• Infringement of creator’s rights due to the unauthorized use of third-party IP and unfair contracting practices Inadequate management of harmful content causing psychological and social harm to users and the spread of inappropriate information
   

Financial Risks and Opportunities

• (Risk) Non-compliance with copyright and intellectual property infringement, resulting in disputes, fines, sanctions, litigation costs, and contractual restrictions on global platforms

• (Risk) Content quality degradation leading to increased legal liability, fines, sanctions, compensation for damages, and additional monitoring costs

• Promote content production based on DE&I values

• Produce series written by emerging creators (O'PEN, etc.)

Targets

• Expand number of content productions based on DE&I values

• Expand number of series written by emerging creators

 
Metrics

• Number of content productions based on DE&I values

• Number of series written by emerging creators

Health and Safety

Environmental and Social Impact

• Workplace accidents and injuries due to inadequate safety measures in production environments
   

Financial Risks and Opportunities

• (Risk) Non-compliance with OHS regulations and the occurrence of serious accidents, resulting in increased direct costs (fines, penalties, and litigation), and financial losses from the suspension of production

• Strengthen OHS systems for employees and partners

• Implement safety training and reward campaigns

Targets

• Maintain ISO 45001 international OHSMS certification

• Maintain a zero-accident workplace

Metrics

• Work-related injuries among employees

• Lost time injury frequency rate (LTIFR) for employees

Corporate Governance Integrity

Environmental and Social Impact

• Lack of independence, expertise, and diversity within the Board of Directors (BOD), leading to decreased transparency in decision-making and insufficient responsible management
   

Financial Risks and Opportunities

• (Risk) Amendments to the Commercial Act and tightened corporate governance regulations, leading to increased compliance costs to meet requirements

• Board of Directors operations centered on independent directors and establishment of a Board committee chair system

• Appointment of female directors

• Operation of risk and compliance-focused training programs for independent directors

Targets

• Maintain a 100% Board of Directors attendance rate

• Expand the proportion of independent directors and female directors
   

Metrics

• Proportion of female directors

• Number of Board of Directors meetings

• Director attendance rate

Ethics & Compliance

Environmental and Social Impact

• Reduced stakeholder trust due to corruption or compliance violations
   

Financial Risks and Opportunities

• (Risk) Direct costs such as litigation and fines from corruption and other compliance violations, and potential revenue loss

• Risk management system operations

• Compliance enhancement

• Ethics & compliance policies and guidelines development

Targets

• Advancement of department-level risk management system
   

Metrics

• Ethics & compliance training status

• Number of valid ethics-related reports

• Number of regulatory violations