MCUT has identified its main material topics related to sustainability using the GRI and SASB frameworks and following the requirements of GRI Standards 2021. The company has disclosed the impact status, management strategy, and practical conditions of each material topic to improve external communication effectiveness. This Sustainability Report has been prepared according to AA1000 AccountAbility Principle, 2018, and follows four major principles: inclusivity, materiality, responsiveness, and impact. These principles guide the entire process from identifying material topics to reporting on and responding to their contents. Additionally, the university has consistently highlighted its achievements in promoting sustainability commitment.