TransAct identifies nine major stakeholders, including employees, staff (external workers), shareholders,  customers, suppliers, government, NGOs, NPOs, schools and the media, based on the scope of operation through internal discussions. We also discuss the material topics that are important to different stakeholders and incorporate their opinions into the company's operation planning.

When compiling material management topics, we analyze the relevance of stakeholders to the topics, conduct due diligence through internal communication first, and then invite experts, stakeholder experts and stakeholders to participate in order to achieve due diligence. We have taken a wide range of views to assess the actual and potential impact and to identify the positive and negative impacts.

The board of directors meets once a month with senior executives to report on the material topics affecting the operation that were collected at the last meeting.

When compiling reports on material topics, we categorize them according to the nature of the issues, such as management, workplace, and environment, and make the grievance procedure and related communication platforms be separate meeting topics. The total number and nature of critical events communicated are counted, and potential positive or negative impacts on the operations and business model relationships of relevant stakeholders are identified. The critical impacts on the company are communicated and analyzed at monthly executive meetings.

In order to deal with the negative impact on operations, TransAct has established various grievance procedures and set up various project teams to prevent it before it happens. For internal stakeholders, in addition to the guidelines set by the Act of Gender Equality in Employment and the Regulations for Establishing Measures of Prevention, Correction, Complaint and Punishment of Sexual Harassment at Workplace, TransAct has established Work Rules and Employee Reward and Punishment Management Procedures, which are explicitly announced on the company's website and incorporated into the training and education programs for new employees to convey the values that the company values.

In addition, in order to compliance with the company's code of conduct for the external stakeholders, we establish an external stakeholder complaint mechanism, convene an incident meeting as soon as possible, respond to the external stakeholder's complaint within the shortest possible time, and request feedback from the stakeholder after the case is closed to ensure that TransAct can meet the needs of every stakeholder.