GMTC assessed the positive and negative impacts of its operations and business relationships on the economy, environment, andsociety—including human rights. Through internal discussions, the Company identified 20 sustainability issues, which were evaluated using a structured questionnaire. Internal management assessed each topic's impact across four dimensions: revenue growth, customer satisfaction, employee engagement, and operational risk. Eight key stakeholder groups were then identified and engaged to determine the level of concern and degree of influence each issue holds from their perspective.
The Corporate Sustainability Committee reviewed the results and bench marked the topics against major international frameworks, including the GRI Standards, SASB, TCFD, and ESRS, to finalize the material topics for disclosure and strategy development. Material Topics Identified for 2024: Economic Performance, Customer Service (new in 2024), Product Quality (merged topics), Occupational Health and Safety, Waste Management, Air Pollutant Management, Energy Management, Water Resource Management, Climate Change Action (consolidated topics), Key Adjustments from 2023: Customer Service was introduced as a new material topic due to heightened stakeholder interest., Customer Health and Safety and Marketing and Labeling were consolidated under Product Quality., Transformation Opportunities and Emissions were integrated into Climate Change Action., Information Security, Labor-Management Relations, and Circular Economy were removed due to their lower combined stakeholder relevance and operational impact.The full materiality assessment process—including stakeholder engagement and topic validation—is detailed in the subsequent sections.
