Materiality Assessment
Six major stakeholders
Each year, Delta regularly executes materiality assessment procedures to confirm and adjust sustainability issues and
respond to the expectations and recommendations of stakeholders. We reported in accordance with the principles of GRI
Standards 2021 for the first time in 2022 to establish three major analysis steps including identification, analysis,
and confirmation. Delta also incorporated the principle of double materiality to verify the commitment of stakeholders
for sustainability issues, the effect on Delta's operations, and the impact of sustainability issues on the economy,
environment, and people/human rights, and identify material issues. We established long-term targets for sustainability
and adopted internal key performance indicator (KPI) verification, sustainability ratings, international trends, and
comparison with competitors for regular evaluations of execution and effectiveness. We actively disclosed the progress
and effectiveness of Delta's 2025 long-term sustainability goals to Delta's stakeholders
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Material Issues
Selection of 16 key sustainability issues
Delta implemented the materiality analysis and identified material issues based on the "level of concern to
stakeholders" and incorporated the double materiality principle to identify material issues with significant impact in
terms of the "impact on operations" and "impact on sustainable development".
For the survey on the "level of concern to stakeholders", we targeted six major types of internal and external
stakeholders with the questionnaire survey for the purpose of collecting representative samples. For the assessment of
the "impact on operations", we evaluated the level of impact of each issue on revenue growth, environmental
sustainability, customer satisfaction, and best employer. The ESG team members jointly completed the analysis of the
impact. We adopted the methodology in GRI 3 Material Topics and added the significance assessment of the "impact of
sustainable development".
According to the results of the aforementioned analysis, we used the results of discussions and confirmation of the ESG
Committee, external experts, and senior executives and selected 16 material issues. Other issues were regarded as
Delta's potential sustainability issues which also play critical roles in the operations of Delta and we shall continue
to disclose the effectiveness of our execution in the ESG Report.