1
Comprehensively identify social issues with reference to megatrends, international frameworks and guidelines.
The frameworks and guidelines referred to include the following:
- Ten Principles of the UN Global Compact
- Sustainable Development Goals (SDGs)
- OECD Guidelines for Multinational Enterprises
- UN Guiding Principles on Business and Human Rights
- GRI Standards
- SASB Standards
- ISO 26000
2
Score the social issues on their level of importance from the following viewpoints and map them out
3
Merge key issues that are common to both of the value creation and business foundation areas and identify similar issues
4
Discuss issues several times at the management level, including Independent Directors, while checking their consistency with the Group Corporate Philosophy
5
Finalize materiality and receive approval from the Board of Directors
