1.5 Reporting Principles

This sustainability report has been prepared by Taichung Armed Forces General Hospital in accordance with international sustainability information disclosure standards and best practice frameworks. Its purpose is to enhance information transparency, increase stakeholder trust, and establish a sustainability information disclosure system characterized by consistency, comparability, and verifiability. The report primarily follows the “GRI Universal Standards 2021,” issued by the Global Reporting Initiative (GRI), as its main framework. Additionally, it integrates multiple international sustainability frameworks and standards, including the Sustainability Accounting Standards Board (SASB) industry standards, the Task Force on Climate-related Financial Disclosures (TCFD) framework, the United Nations Sustainable Development Goals (SDGs), and the AA1000 AccountAbility Principles, thereby creating a comprehensive and multidimensional sustainability governance and information disclosure system.

Regarding the methodology for report preparation

The hospital uses the GRI Universal Standards 2021 as its core framework, serving as the foundation for identifying material topics, defining disclosure boundaries, and establishing indicator systems. The GRI standards emphasize principles of transparency, comparability, and stakeholder-oriented information disclosure, enabling this report to systematically present the medical institution’s actual practices and performance across three key areas: environmental management, social responsibility, and governance mechanisms. Through the GRI framework, the hospital has established a standardized sustainability information inventory process, improved data consistency and traceability over the years, and further strengthened the data foundation for internal management decision-making.

Regarding references to industry-specific standards

The hospital also incorporates the “Health Care Delivery” industry standards issued by the Sustainability Accounting Standards Board (SASB) to supplement both financial and non-financial disclosure indicators specific to the healthcare sector. These standards emphasize key issues such as healthcare quality, safety, patient privacy protection, healthcare accessibility, and operational efficiency. This approach helps the hospital better identify significant sustainability risks and opportunities based on industry characteristics, thereby enhancing the decision-making relevance and practical value of information disclosure.

In Climate Governance and Risk Management

This report also incorporates the Task Force on Climate-related Financial Disclosures (TCFD) framework to analyze and disclose the physical and transition risks potentially arising from climate change. It has preliminarily established a climate governance structure, risk management processes, and indicator and target-setting mechanisms. By adopting the TCFD framework, our institution is gradually integrating climate issues into operational strategies and risk management systems, enhancing the healthcare facility’s capacity to respond to extreme climate events, energy transitions, and regulatory changes, thereby strengthening organizational resilience.

In Alignment with Global Sustainable Development Goals

Referencing the United Nations Sustainable Development Goals (SDGs), our institution aligns its healthcare services, public health promotion, health enhancement, environmental protection, and social responsibility initiatives with specific SDG targets, using them as an international benchmark to measure sustainable contributions. By integrating the SDGs, our institution positions its healthcare role within the global sustainable development framework and strengthens its social value by promoting health and well-being, reducing inequalities, and advancing environmental sustainability.

In Governance and Accountability Principles

This report adheres to the four core principles outlined by the AA1000 Accountability Principles: Materiality, Inclusivity, Responsiveness, and Impact. The Materiality principle ensures the report focuses on issues that significantly affect the organization and its stakeholders. Inclusivity emphasizes the importance of stakeholder participation in identifying sustainability issues and in decision-making processes. Responsiveness pertains to the organization’s mechanisms for addressing external opinions and concerns. Impact involves assessing the actual and potential effects of organizational activities on the economy, environment, and society. By integrating these principles, our institution enhances the completeness and credibility of its sustainability information disclosure.

Overall

This report is prepared based on multiple international standards and frameworks, combined with the unique characteristics of the healthcare industry and the governance structure of a public hospital, to develop a systematic and forward-looking sustainability information disclosure system. By integrating diverse frameworks such as GRI, SASB, TCFD, SDGs, and AA1000, our institution not only enhances its international benchmarking capabilities for sustainability reporting but also strengthens internal governance mechanisms and risk management processes. This approach ensures that the concept of sustainable development is deeply embedded in healthcare service delivery and organizational decision-making.

Looking ahead, our institution will continue to monitor the evolution of international sustainability information disclosure standards, progressively optimizing the report structure and indicator system. We will also deepen data governance and digital management capabilities to enhance the timeliness, accuracy, and analyzability of sustainability information. Simultaneously, we will strengthen communication mechanisms with stakeholders to ensure that our sustainability strategies effectively address societal expectations and advance the healthcare institution toward higher levels of sustainable governance and value creation.

Reference Framework	Description
GRI Universal Standards 2021	Used as the primary basis for the preparation of this report
Sustainability Accounting Standards Board (SASB)	Referenced the “Health Care Delivery” industry standards
Task Force on Climate-related Financial Disclosures (TCFD)	Disclosures related to climate-related risks and opportunities
United Nations Sustainable Development Goals (SDGs)	Aligning the hospital’s sustainability actions with global goals
AA1000 Accountability Principles	Adhering to the four key principles of materiality, inclusivity, responsiveness, and impact