Environmental Social Governance

As a benchmark enterprise in the F&B industry, TOPLUS GLOBAL CO., LTD. occupies a “midstream” position within the industry value chain. Its role involves procuring raw materials and fresh ingredients—such as fresh produce and dry goods—from upstream suppliers, and developing signature dishes and food products at its operational sites to serve downstream consumers and institutional groups.

To ensure that the ESG implementation process and its outcomes meet the expectations of all parties, TOPLUS GLOBAL CO., LTD. follows the steps below to identify stakeholders and determine material ESG topics：

1. Identification of Stakeholders：
Identify all individuals or groups related to the company’s operations and determine the available communication channels.

2. Collection of Concerns：
Gather various topics of concern to stakeholders, including historical material topics from previous years.

3. Determination of Material Topics：
Based on the evolution of historical material topics, screen for items that stakeholders consistently prioritize and that have a significant impact on the company’s operations.