Every year, Nan Shan Life examines and identifies material sustainability issues in relation to the insurance industry. We referred to the guidelines in GRI 3: Material Topics 2021 to determine material topics and conduct materiality analysis from the external economic, environmental, demographic and social impacts.

The material topics identified by Nan Shan Life in 2023 include 5 critical topics, 7 material topics and 3 basic topics, which serve as the focus of sustainability work and the basis for disclosure in this year's report.