Sustainability Issues
A preliminary issue pool compiled from sustainability standards, institutional strategy, external trends, and stakeholder needs.
Material Topic and Boundary Identification
University Governance｜Material Topic and Boundary Identification
Materiality Analysis × Impact Assessment
Defining NUK’s Sustainability Governance Priorities
National University of Kaohsiung follows the spirit of GRI material topic identification and integrates stakeholder concerns, management impact assessment, institutional development strategy, and SDGs linkages. Through this systematic process, NUK identifies material topics that have significant impacts on the University’s sustainable development and uses them as the basis for sustainability reporting, institutional governance, strategic planning, and annual performance tracking.
11 topics
Starting from 28 sustainability issues, NUK confirmed 22 material issues through stakeholder questionnaires and management impact assessments, and consolidated them into 11 material topics for sustainability reporting and institutional governance tracking.
2025 Materiality Assessment Highlights
Annual Material Topic Identification Highlights
Through questionnaire surveys, internal management assessments, and consolidation by the sustainability report working group, NUK developed a governance-oriented list of material topics and linked them with E, S, and G management approaches and annual performance.
28 issues Preliminary sustainability issues covering governance, teaching, research, environment, society, and finance. Issue Inventory
574 responses Stakeholder questionnaire responses collected as the basis for concern assessment. External Concern
33 responses Management impact assessment questionnaires collected to evaluate impacts on University operations. Internal Impact
22 issues Material issues confirmed through matrix analysis as the basis for reporting and management tracking. Material Issues
11 topics Material topics consolidated and mapped to GRI topics and NUK-defined sustainability topics. Material Topics
7 groups Major stakeholder groups included in concern surveys and engagement analysis. Stakeholders
3 dimensions Material topics span Environmental, Social Inclusion, and University Governance dimensions. ESG Integration
Annual review Material issues are reviewed on a rolling basis according to institutional development, stakeholder concerns, and external trends. Continuous Improvement
Focusing Governance Resources through Materiality Analysis
The purpose of material topic identification is to determine which sustainability issues are the highest governance priorities for NUK. The University considers both stakeholder concern and the impacts of each issue on institutional operations, financial stability, teaching quality, environmental management, social influence, and reputational trust. As a result, the sustainability report is not only a presentation of outcomes, but also an important tool for institutional governance decision-making and continuous improvement.
Inventory of Sustainability Issues NUK compiled 28 sustainability issues by referring to GRI, SASB, TCFD, SDGs, higher education policies, and the University’s institutional development direction.
Survey of Stakeholder Concerns Through 574 stakeholder questionnaires, NUK identified the key concerns of students, faculty and staff, alumni, communities, government agencies, enterprises, and NGOs.
Organizational Impact Assessment Through 33 management impact assessment questionnaires, NUK analyzed the impacts of each issue on operations, finance, risks, and strategic objectives.
Confirmation of Disclosure Topics After matrix analysis and working group confirmation, NUK consolidated 11 material topics for sustainability reporting and management tracking.
Assessment Funnel
Material Topic Identification Results
NUK’s material topic identification began with 28 sustainability issues, confirmed 22 material issues after concern and impact assessments, and finally consolidated them into 11 material topics.
Material Issues
Issues with high management importance confirmed through stakeholder concern and management impact assessment.
Material Topics
Topics consolidated according to management logic and disclosure structure, and mapped to ESG performance and GRI topics.
Materiality Matrix
Materiality Matrix
This matrix uses “Stakeholder Concern” and “Impact on University Operations” as the two axes to present the relative positions of 28 sustainability issues. Issues closer to the upper-right corner indicate higher stakeholder concern and higher operational impact, and should be prioritized for management and disclosure.
Note: Dots are shown by issue codes. Hover over each dot to view the full issue name. A reference list of all 28 issues is provided below.
High Concern × Medium-to-low Impact
Ongoing Communication and Tracking
Ongoing Communication and Tracking
High Concern × High Impact
Priority Management and Disclosure
Priority Management and Disclosure
Low / Medium-to-low Concern × Medium-to-low Impact
Routine Management
Routine Management
Medium-to-low Concern × High Impact
Risk Monitoring
Risk Monitoring
A01A01. Operational Structure Adjustment
A02A02. Financial Control
A03A03. Information Security
A04A04. Procurement and Supplier Management
A05A05. Protection of Faculty and Staff Rights and Interests
A06A06. Training and Development
A07A07. Stakeholder Communication
A08A08. Occupational Safety and Health
B01B01. Teaching Quality
B02B02. Quality and Quantity of Academic Research
B03B03. Learning Outcomes
B04B04. Extracurricular Activities
B05B05. Student Physical and Mental Health
B06B06. International Exchange
B07B07. Teaching Software and Hardware Facilities
B08B08. Career Planning and Industry-Academia Collaboration
B09B09. Academic Ethics
C01C01. Energy and Resource Management
C02C02. Green Procurement
C03C03. Ecological Conservation and Campus Greening
C04C04. Campus Safety
C05C05. Waste Management
D01D01. Volunteer and Social Care Services
D02D02. Public Feedback Mechanism
D03D03. Open Campus Space
D04D04. University Social Responsibility
D05D05. Alumni Connection and Interaction
A
Governance and Operations Operational structure, financial control, information security, procurement, faculty and staff rights, training, communication, and occupational safety and health.
B
Teaching and Research Teaching quality, research quality and quantity, learning outcomes, student health, international exchange, career planning, and academic ethics.
C
Environment and Campus Energy and resource management, green procurement, ecological conservation, campus safety, and waste management.
D
Society and Public Engagement Volunteer services, public feedback, open campus space, university social responsibility, and alumni interaction.
A Governance and Operations
- A01. Operational Structure Adjustment
- A02. Financial Control
- A03. Information Security
- A04. Procurement and Supplier Management
- A05. Protection of Faculty and Staff Rights and Interests
- A06. Training and Development
- A07. Stakeholder Communication
- A08. Occupational Safety and Health
B Teaching and Research
- B01. Teaching Quality
- B02. Quality and Quantity of Academic Research
- B03. Learning Outcomes
- B04. Extracurricular Activities
- B05. Student Physical and Mental Health
- B06. International Exchange
- B07. Teaching Software and Hardware Facilities
- B08. Career Planning and Industry-Academia Collaboration
- B09. Academic Ethics
C Environment and Campus
- C01. Energy and Resource Management
- C02. Green Procurement
- C03. Ecological Conservation and Campus Greening
- C04. Campus Safety
- C05. Waste Management
D Society and Public Engagement
- D01. Volunteer and Social Care Services
- D02. Public Feedback Mechanism
- D03. Open Campus Space
- D04. University Social Responsibility
- D05. Alumni Connection and Interaction
Identification Process
Material Topic Identification Process
NUK uses a five-stage process to establish its material topic identification mechanism, linking stakeholder opinions, institutional impact assessment, and sustainability disclosure.
1
Build the Issue Pool
Compile 28 sustainability issues by referring to sustainability standards, policy trends, peer disclosures, and institutional development direction.
2
Stakeholder Survey
Collect the level of concern of seven major stakeholder groups regarding each issue through questionnaires.
3
Management Impact Assessment
Managers assess the impacts of issues on institutional operations, finance, risk, strategy, and reputation.
4
Matrix Analysis and Ranking
Use stakeholder concern and impact level to form a matrix and confirm 22 material issues.
5
Confirm Material Topics
Consolidate the issues into 11 material topics based on management logic and include them in reporting and annual performance tracking.
Material Topics
11 Material Topics and Management Focuses
The material topics cover financial resilience, information security, occupational safety and health, energy, waste, ecology, USR, teaching, research, sustainability literacy, and international and local linkages.
| Code | Material Topic | Corresponding Disclosure Topic | Main Management Focus | Relevant SDGs |
|---|---|---|---|---|
| T1 | Sustainable Finance | GRI 201 Economic Performance | Maintain the stability of the University endowment fund, improve resource allocation efficiency, and strengthen financial resilience and long-term operational capacity. |
SDG 4 SDG 16
|
| T2 | Information Security | GRI 418 Customer Privacy | Protect personal data, institutional systems, information assets, and network security while reducing cybersecurity and data leakage risks. |
SDG 9 SDG 16
|
| T3 | Occupational Safety and Health Management System | GRI 403 Occupational Safety and Health | Safeguard faculty, staff, students, laboratories, and contractors by implementing risk identification, training, and accident prevention. |
SDG 3 SDG 8
|
| T4 | Effectiveness of Energy-saving Measures | GRI 302 Energy | Promote ISO 50001, energy performance indicators, electricity-saving measures, renewable energy, and low-carbon campus management. |
SDG 7 SDG 13
|
| T5 | Waste Management | GRI 306 Waste | Manage general waste, hazardous industrial waste, recycling, plastic reduction, and responsible consumption. |
SDG 11 SDG 12
|
| T6 | Ecosystem Support Strategy | GRI 304 Biodiversity | Maintain wetlands, green spaces, birds, butterflies, trees, and natural carbon sinks while promoting ecological monitoring and civic participation. |
SDG 11 SDG 15
|
| T7 | University Social Responsibility | GRI 413 Local Communities | Promote USR, K12 education, local revitalization, community co-learning, rural science education, and social impact. |
SDG 4 SDG 10 SDG 11 SDG 17
|
| T8 | Learning-Practice Integration and Interdisciplinary Teaching | NUK-defined Material Topic | Promote interdisciplinary courses, PBL, Capstone, industry practice integration, internship matching, and employment transition. |
SDG 4 SDG 8
|
| T9 | Distinctive Research and Industry Linkages | NUK-defined Material Topic | Strengthen industry-government-academia collaboration, distinctive research, green technology, technology translation, and regional industry talent linkages. |
SDG 8 SDG 9 SDG 17
|
| T10 | Sustainable University and Sustainability Literacy | NUK-defined Material Topic | Integrate SDGs-Inside, sustainability literacy, green university practices, environmental governance, and sustainable campus management into institutional development. |
SDG 4 SDG 11 SDG 13
|
| T11 | Social Responsibility, Internationalization, and Local Linkages | NUK-defined Material Topic | Connect international exchange, local practice, social inclusion, local partners, and global sustainability cooperation. |
SDG 4 SDG 10 SDG 17
|
Governance Response
Material Topic Response and Governance Application
Material topics are used not only for reporting disclosure, but also as a basis for institutional governance, resource allocation, risk management, and performance tracking.
Linking with the Medium-term Institutional Development Plan
Material topics are mapped to NUK’s four institutional development goals, helping transform sustainability issues into concrete strategies, action plans, and annual performance indicators.
- Learning-practice integration and interdisciplinary teaching
- Distinctive research and industry linkages
- Sustainable university and sustainability literacy
- Social responsibility, internationalization, and local linkages
Mapping to Management Approaches and Responsible Units
Each material topic is linked with management approaches, responsible units, annual outcomes, and tracking indicators to ensure effective management and response.
- Establish topic-specific management logic
- Include outcomes in annual reporting disclosure
- Track implementation outcomes through responsible units
Rolling Review and Information Disclosure
Material issue identification is reviewed on a rolling basis according to stakeholder concerns, external policies, higher education trends, and institutional development.
- Review material issues annually
- Update sustainability report content
- Disclose information publicly through the NUK Sustainability Website
Focusing Governance Priorities through Materiality and Deepening Sustainability Decision-making through Impact Management
NUK will continue to integrate stakeholder engagement, material topic identification, management impact assessment, and sustainability performance tracking. By incorporating material topics into institutional governance and strategic management, the sustainability report becomes an important governance tool that connects information disclosure, accountable management, and institutional development.