Substantive issues are those that reflect the significant economic, environmental, and social impacts of a company in the process of creating value. They directly affect the evaluation and decision-making of stakeholders and are an important cornerstone for improving our sustainable development management level.

In 2025, Handa Industries, adhering strictly to GRI standards and based on the characteristics of the textile and apparel industry and global operational practices, completed a new round of substantive issue assessments. By optimizing the assessment process and deepening stakeholder participation, the company accurately identified core sustainability issues of dual importance to both corporate development and stakeholders. Combining client audit requirements, insights into international industry trends, and internal strategic benchmarking, the company dynamically optimized the substantive issue matrix from two dimensions: "importance to stakeholders" and "importance to business operations," focusing on strategic priority issues such as "green and low-carbon production," "responsible supply chain," and "employee rights and well-being." Based on the assessment results, the company integrated substantive issue management into daily operations and information disclosure to accurately address concerns from all parties and continuously solidify the management foundation for high-quality and sustainable development.