Materiality Analysis Process

The Company annually adjusts its significant issue identification and management framework based on the latest GRI guidelines to identify major sustainability issues. These issues are not only used for compiling reports but also serve as the basis for developing long-term sustainability goals and strategies. In 2024,SEEC continues to adhere to the latest GRI guidelines, specifically the GRI 3 Major Topics 2021 Disclosure Principles. The evaluation process focuses on assessing the "actual or potential positive and negative impacts on external economic, environmental, and societal factors (including human rights)" and "actual or potential positive and negative impacts on SEEC's sustainable operations." This approach aligns with the principles of double materiality,aiming to better understand the substantial impacts the company creates externally and internally during its operational processes.