Ming Chi University of Technology adheres to the spirit of GRI Standards 2021 – GRI 3 and AA 1000 SES Standards. Through the active participation and discussions among school administrators and colleagues, the university employs the eight reporting principles to analyze the significance comprehensively. In addition to considering stakeholders' "level of concern" and internal members' "operational impact," the evaluation results of each issue's "sustainability impact" are integrated to create a thorough analysis, continuously demonstrating the outcomes of the sustainability commitment.

Identification: Sustainable information disclosure is rooted in stakeholders' level of concern and their impact on the university's operations to identify significant issues. Following the AA 1000 SES Standard, we engage in discussions with internal colleagues and supervisors to confirm and identify seven major stakeholders for sustainability reporting, including students, faculty and staff, parents, alumni, internship organizations, suppliers, and the community.

Collection of Sustainability Issues: For collecting sustainability issues, we refer to the Global Reporting Initiative (GRI) guidelines, campus evaluations, domestic and international university reports, campus development plans, and stakeholder feedback. We compile a list of 28 sustainability issues relevant to Ming Chi University, forming the investigation scope for the annual sustainability report's significant issues.

Analysis: Through a survey involving 265 stakeholders to understand their level of concern regarding sustainability issues and assessments by 17 internal colleagues responsible for relevant business areas, we measure the importance of each issue to the university's strategic axes (talent cultivation/knowledge innovation/social service). Analyzing the results of these internal and external surveys, a matrix of significance is generated. Following discussions, the prioritization for information disclosure in the sustainability report is determined.

Confirmation: Considering stakeholders' level of concern and the importance of issues to university development, combined with internal discussions, Ming Chi University finalizes 14 significant issues to prioritize for information disclosure in the sustainability report.