Aspects

Material Topics for 2025

Significance to Giga Computing

Value Chain Impact

Disclosure Chapter

GRI Standards Index

Within the Organization

Outside the Organization

Giga Computing

Upstream
(Supplier)

Midstream 
(Industry Peers)

Downstream 
(Customers)

Governance

Corporate Governance

Establish a stable governance structure and management system.

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GRI 2

Moral Integrity and Code of Conduct

Uphold corporate honesty and ethics and implement it in business operations.

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3.2 Ethical Corporate Management and Legal Compliance

GRI 205-2
GRI 205-3

Information Security and Privacy Protection

Establish information security, network risk
and privacy protection management policies,
conduct regular evaluation and review, and
continue to improve information security
management and control capabilities.

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3.4 Information Security and Privacy Protection

GRI 418-1

Brand Strategy and Repution Management

Management and action plans promoted to
maintain business reputation and enhance brand image.

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1.3 Brand Strategy and Reputation Management

Customized material topics

Innovation Management

Improve product innovative R&D capabilities, continue to accumulate intellectual assets, and establish an intellectual property risk management system.

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4.1 Innovation Management

Customized material topics

 Environment

GHG and Energy Management

Develop energy policies and goals, introduce energy conservation measures and use renewable energy.

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5.2 Energy and GHG Management

GRI 302-1、302-3、302-5
GRI 305-1~4、6、7

Society

Talent Recruitment and Retention

Attract and recruit diverse talents. Moreover, retain them by providing competitive salaries, benefits, and an inclusive working environment.

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GRI 401
GRI 405

Talent Cultivation
and Development

Provide talents with appropriate training and development opportunities, so that they can realize their potential and grow with the company.

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GRI 404

Occupational Safety and Health

Provide employees with a safe, healthy and caring working environment.

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GRI 403

Governance

Disclosure of the link between senior management remuneration to ESG-related performance evaluations

Newly added

Link senior managers' remuneration to ESG-related performance evaluations

Moral Integrity and Code of Conduct

Code of Conduct statement signing rate

100% signing rate among all personnel

100% signing rate among all personnel

Require employees to re-sign and review the content of the Code of Conduct statement every three years

Number of days to close received
reports and case closure rate

No related reports received in 2025

Case investigation closure rate of 80%, with a resolution time not exceeding 120 days from the receipt of the report

Case investigation closure rate of 90 %, with a resolution time not exceeding 90 days from the receipt of the report

Percentage of employees receive training related to ethical corporate management

Incorporate an "Employee Code of Ethical Conduct / Ethical Corporate Management" section into new employee training to ensure that every new employee completes relevant awareness education and learning upon onboarding.

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New Employees: Complete ethical corporate management training within one month of joining
Current Employees: Receive education and training on ethical corporate management at least once a year

New Employees: Complete ethical corporate management training within one month of joining
Current Employees: Receive education and training on ethical corporate management at least once a year

Signing rate of Supplier Code of Conduct Declarations by suppliers with procurement amounts above a specified threshold

Distribute RBA Self-Assessment Questionnaires and Supplier Commitment Letters to key tier-one suppliers, with a 100% signing rate

Information Security and Privacy Protection

Conduct regular ISO/IEC 27001 Information Security Certification audits

Obtained ISO/IEC 27001 Information Security Certification

Maintain regular audits for ISO/IEC 27001 Information Security Certification

Maintain regular audits for ISO/IEC 27001 Information Security Certification and continuously monitor regulatory updates

Number of major information security incidents

0 cases

0 cases

Employees receive information security education and training

"2025 Information Security Education and Training for All Employees" completion rate:
88.79%

Conduct "Information Security Education and Training for All Employees," with a completion rate of 80%

Conduct "Information Security Education and Training for All Employees," with a completion rate of 90%

Employee social engineering email click rate

Employee social engineering email click rate 6%

<10%

Brand Strategy and Reputation Management

Brand development direction

Participated in 45 international exhibitions and technical seminars, and published a total of 44 related articles, including 2 success case studies, 11 solution articles, 2 technical white papers, and 29 news releases.

Participated in relevant domestic and international exhibitions and events, and published a total of 39 product-related articles

Participated in relevant domestic and international exhibitions and events, and published a total of 39 product-related articles

Enhance brand exposure and increase social media reach and website views

Newly added

Newly added

Annual increase in website visits: 50%

Annual increase in website visits: 20%

Enhancing customer loyalty and satisfaction

Newly added

Newly added

Launch a new member collaboration website and put it into operation

Continue operating the platform and developing additional services, such as providing marketing materials and product services, to enhance customer relationship management effectiveness.

Innovation Management

Number of patents obtained

A total of 238 patents had been granted globally, representing an increase of 32.96% from the previous year.

Increase the number of patents by 5-10%

Obtain patents related to low-carbon products

Proportion of low-carbon products to total product count

13.86%

20%-30% of products are low-carbon products

80% of products are low-carbon products (Calculated based on shipped models and quantities)

Recycled material usage rate in products

100% post-consumer recycled (PCR) aluminum, 20% post-industrial recycled (PIR) steel, 95% post-consumer recycled (PCR) plastic, and cardboard packaging materials containing more than 80% recycled pulp.

Aluminum 90%; Steel 20%; Plastic 90%; Packaging materials 50%

Aluminum 90%; Steel 20%; Plastic 90%; Packaging materials 50%

Improvement in product energy efficiency

Based on assessments and calculations for data centers using servers with liquid cooling designs, PUE can reach approximately 1.29.

Liquid Cooling products have a PUE of 1.3 to 1.4

Liquid Cooling products have a PUE<1.1
Immersion cooling products have a PUE<1.08

Implementation of a software bill of materials (SBOM) – information security related

Newly added

Newly added

BIOS, BMC, GSM, and GPM implemented in 100% of server products

Energy-efficient environmental control for data centers (with software assistance)

Newly added

Newly added

Save 0.5% to 1% of data center operating electricity consumption

Save 3% of data center operating electricity consumption

Environment

GHG and Energy Management

Renewable energy consumption

GIGABYTE Group has not yet implemented

Evaluate the adoption of renewable energy for newly established plants

Increase the proportion of renewable energy adoption

GHG management (Scope 1 + 2)

Completed the GHG inventory (Giga Computing HQ and GIGAIPC) and continuously refine the inventory data

Continue to complete the GHG inventory and obtain third-party assurance (Giga Computing HQ and GIGAIPC)

Continue completing GHG inventories and obtaining third-party assurance (Giga Computing HQ and GIGAIPC) to ensure the validity of the inventory methodology and data.

GHG management (Scope 3)

Completed the GHG inventory (Giga Computing HQ and GIGAIPC) and continuously refine the inventory data

Continue to complete the GHG inventory and obtain third-party assurance (Giga Computing HQ and GIGAIPC)

Continue completing GHG inventories and obtaining third-party assurance (Giga Computing HQ and GIGAIPC) to ensure the validity of the inventory methodology and data.

SBTi Initiative

Evaluate participation in the initiative after completing GHG inventories and obtaining assurance in accordance with the GHG Protocol standard.

Consolidated Entity

Complete GHG inventories in accordance with the GHG Protocol standard and obtain third-party
assurance.

Develop plans based on progress toward joining the SBTi initiative.

Energy consumption intensity (including all energy sources used)

Continue to inventory and refine the relevant data

Consolidated Entity

Continue to inventory and refine the relevant data

Formulate plans with reference to progress toward participation in the SBTi initiative.

Review suppliers' GHG inventory status

Suppliers representing 20% of procurement expenditures have completed GHG inventories

Consolidated Entity

Key Tier 1 suppliers complete GHG inventories

Key Tier 1 suppliers complete GHG inventories.

Strengthen suppliers' carbon reduction performance

Hold one supplier conference annually through the GIGABYTE Group in 2025

Consolidated Entity

Hold a supplier conference once a year and conduct supplier audits and evaluations

Include suppliers' carbon reduction performance in evaluation criteria and provide guidance to suppliers to improve their scores

Society

Talent Recruitment and Retention

Employee turnover rate

Maintain the turnover rate below 10%

Maintain the turnover rate below 10%

Proportion of female employees

Consolidated Entity

42%

Employee satisfaction survey 

In coordination with the Group, the "Employee Experience Survey" was conducted uniformly, with a response rate of 62% at Giga Computing HQ.

Increase the response rate for the "Employee Experience Survey" to 70% and raise items below the market average to the average level.

Increase the response rate for the "Employee Experience Survey" to 70% and raise items below the market average to the average level.

Key talent retention rate

In 2025, the identification and list establishment of "key talent" had not yet been completed; therefore, the retention rate of key talent in each unit cannot currently be calculated.

Conduct a workforce review and identify and establish lists of "key talent" and mid-level managers.

Conduct evaluations of key talent and mid-level managers in each unit and achieve a retention rate of 90%

Conduct human rights due
diligence

Implement RBA to assess and improve human rights-related matters

Conduct human rights due diligence in accordance with the RBA Code of Conduct

Publicly disclose the status of human rights management (official website/ sustainability report).

Enhance employee well-being (such as by providing diverse welfare policies and activities, health care, and employee engagement activities)

Newly added

Newly added

Hold six employee welfare-related activities/lectures each year

Gradually increase the number of employee welfare-related activities/ lectures held each year.

Talent Cultivation and Development

Employee education and training hours

Average training hours per employee: 11.62 hours

Average education and training hours per employee: 12 hours, with an 80% pass rate for post-training assessments

Average education and training hours per employee: 16 hours, with an 80% pass rate for post-training assessments

Sustainability-related training courses

Hold 8 training sessions on sustainability-related topics

Hold 6 training sessions on sustainability-related topics

Hold 9 training sessions on sustainability-related topics

Occupational Safety and Health

Number of occupational injuries and diseases

0 cases

0 cases

0 cases

Giga Computing adheres to "Responsible Business Alliance (RBA) Code of Conduct"

Implement the RBA management system and plan to conduct an external audit in 2026

Implement the RBA management system for Xindian operational site

Pass the RBA VAP (Validated Audit Process) third-party audit