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Material Topic Identification Process
Identification of Material Sustainability Topics Process：
STEP1
Master sustainability issues
Through understanding organizational context and referencing international sustainability trends, regulations and standards (GRI Standards, shipping industry guidance in the SASB Standards, SDGs, TCFD, etc.), United Nations Sustainable Development Goals, sustainability investment evaluations (DJSI, MSCI, CDP) and International Maritime Organization (IMO) disclosure requirements, and considering industry disclosure status, compiled 23 sustainability issues related to Yang Ming's operational activities in 2025.
STEP2
Assess Positive and Negative Impacts of Sustainability Issues
The 23 issues were made into a sustainability impact assessment questionnaire, with feedback from 34 issue-related departments and stakeolders, evaluating the impact of each issue on economic, environmental, and social/human rights aspects, including positive/negative impact degree and actual/potential likelihood of occurrence.
STEP3
Assess the Operational Impact Degree of Sustainability Issues on the Company
The 23 issues were made into an operational impact assessment questionnaire, with feedback from 34 departments and stakeolders, evaluating the financial impact degree and importance level of each issue on company operations.
STEP4
Understand Stakeholders' Level of Concern for the Company's Sustainability Issues
Issues the 23 issues were made into a stakeholder concern questionnaire, with 437 valid questionnaires collected, understanding stakeholders' focus of concern for Yang Ming through statistical results.
STEP5
Material Issues Determination
- Through a comprehensive assessment of "sustainability impact materiality" and "operational (financial) impact materiality," and integrating stakeholder feedback and expert opinions, the Company mapped the overall assessment results to its sustainability strategy and target framework. Additionally, Digital Transformation and Biodiversity were incorporated to confirm and disclose the material topics for the fiscal year 2025.
STEP6
Setting Material Issue Impact Boundaries, Impact Description and Management Approaches
While advancing sustainable development, Yang Ming Marine Transport Corporation continuously reviews the positive and negative impacts that its operational activities may generate and manages them accordingly. Various sustainability topics are evaluated by relevant responsible units based on actual execution status to examine their actual or potential scope of impact on the environment and society; these assessments serve as the foundation for defining the management approaches for material topics.
MATERIALITY ISSUES
★：Material Topics
★
Corporate governance and ethical management
★
Economic performance
★
Navigation and transportation safety
★
Digital transformation
Compliance with laws and regulations
Information security and customer privacy protection
Risk management
Customer service quality and satisfaction
Supply chain management
★
R&D and investment in low-carbon technologies
★
Energy and resource management
★
Climate change and greenhouse gas emissions management
★
Biodiversity
Air pollution management
Water resource management
Waste management
★
Talent cultivation
★
Occupational safety and health
Employee Compensation and Benefits
Talent recruitment and retention
Labor rights and inclusion
Social welfare
Government-industry-academia collaboration and international participation
MATERIAL ISSUES
Yang Ming is well aware that in making positive contributions to sustainable development, negative impacts may be generated in operating activities and acknowledges that the positive and negative impacts cannot be offset by each other. Hence, in reporting the sustainability topics, relevant responsible units once again reviewed the actual/potential positive or negative impacts of the topics from the perspective of actual implementation to further develop management approaches for the material topics.
01 Corporate governance and ethical management
GRI Topic
- GRI 2 General Disclosures
- GRI 205 Anti-corruption
- GRI 206 Anti-competitive Behavior
SASB Index
- TR-MT-510a.1
- TR-MT-510a.2
Impact on Operations (Financial Materiality)
【Positive】
Actual Impact ：A professional and independent Board of Directors ensures robust corporate operations. Through the Code of Conduct and anti-corruption systems, the Company reduces the frequency and severity of fraud and violations, maintaining credit ratings and investor confidence, thereby lowering the cost of capital and consolidating operational stability.
【Negative】
Potential Impact：If Board professionalism or independence is insufficient, or if ethical codes and anti-corruption systems fail to operate effectively, the Company may face significant compliance penalties, litigation, rising financing costs, operational disruptions, and reputational damage, adversely affecting access to financing. Having a sound governance structure and corporate integrity culture is an important management policy of the Company. It can help enhancing the Company's image, strengthens customer trust, improves corporate competitiveness, and reduces risks related to regulatory compliance.
【Strategy】
In line with the principles of fairness, honesty, integrity, and transparency, Yang Ming has established the "Code of Ethical
Conduct for Yang Ming Marine Transport Corporation." To further cultivate a corporate culture of integrity and ensure
sound corporate development, the company has also formulated a series of internal policies, including the Yang Ming Group Code of Ethical Conduct" and the Yang Ming Integrity Management Procedures and Guidelines. The Company also introduced ISO 37001 Anti-Bribery Management Systems. To strengthen the Company's anti-bribery control measures, anti-corruption and anti-bribery management manuals and due diligence mechanisms were formulated and optimized. In 2025, 86 due diligence operations were conducted, including business associates
Actual Impact ：A professional and independent Board of Directors ensures robust corporate operations. Through the Code of Conduct and anti-corruption systems, the Company reduces the frequency and severity of fraud and violations, maintaining credit ratings and investor confidence, thereby lowering the cost of capital and consolidating operational stability.
【Negative】
Potential Impact：If Board professionalism or independence is insufficient, or if ethical codes and anti-corruption systems fail to operate effectively, the Company may face significant compliance penalties, litigation, rising financing costs, operational disruptions, and reputational damage, adversely affecting access to financing. Having a sound governance structure and corporate integrity culture is an important management policy of the Company. It can help enhancing the Company's image, strengthens customer trust, improves corporate competitiveness, and reduces risks related to regulatory compliance.
【Strategy】
In line with the principles of fairness, honesty, integrity, and transparency, Yang Ming has established the "Code of Ethical
Conduct for Yang Ming Marine Transport Corporation." To further cultivate a corporate culture of integrity and ensure
sound corporate development, the company has also formulated a series of internal policies, including the Yang Ming Group Code of Ethical Conduct" and the Yang Ming Integrity Management Procedures and Guidelines. The Company also introduced ISO 37001 Anti-Bribery Management Systems. To strengthen the Company's anti-bribery control measures, anti-corruption and anti-bribery management manuals and due diligence mechanisms were formulated and optimized. In 2025, 86 due diligence operations were conducted, including business associates
Impact on Society, Environment, and Human Rights (Impact Materiality)
【Positive】
Actual Impact：Promoting environmental policies that exceed regulatory standards strengthens corporate environmental responsibility and enhances positive contributions to society and the environment. Simultaneously, a comprehensive Code of Conduct, anti-discrimination policies, and human rights protection mechanisms promote employee well-being, talent retention, and productivity.
【Negative】
Potential Impact：Failure to implement ethical codes or human rights safeguards may expose employees to unsafe or infringing work environments, leading to labor disputes, litigation, fines, and severe reputational harm. Business operations affected by trade disputes, legal actions, regulatory violations, or market bans may result in harm to customer interests and undermine customer trust in the market. Failure to strictly comply with environmental regulations can lead to pollution or waste issues, posing threats to coastal ecosystems and residents' health. Non-fulfillment of legal obligations regarding labor rights may cause physical or mental harm to workers, potentially impacting their families. Such issues may also attract strong reactions from labor unions, social activist groups, or the media.
【Coverage of Assessment】
>50% of business activity
【External stakeholder】
Environment, Society, Consumers and Supply Chain
【Impact Metric】
Social cost caused/avoided：Evaluate whether the grievance channels for the Company's external stakeholders are accessible and effective, as well as the Company's track record of regulatory compliance. In 2025, the Independent Directors' mailbox received 11 complaints, of which 2 were accepted as formal cases; the whistleblowing mailbox received 14 complaints, of which 4 were accepted as formal cases. 0 cases of material regulatory violations.
Actual Impact：Promoting environmental policies that exceed regulatory standards strengthens corporate environmental responsibility and enhances positive contributions to society and the environment. Simultaneously, a comprehensive Code of Conduct, anti-discrimination policies, and human rights protection mechanisms promote employee well-being, talent retention, and productivity.
【Negative】
Potential Impact：Failure to implement ethical codes or human rights safeguards may expose employees to unsafe or infringing work environments, leading to labor disputes, litigation, fines, and severe reputational harm. Business operations affected by trade disputes, legal actions, regulatory violations, or market bans may result in harm to customer interests and undermine customer trust in the market. Failure to strictly comply with environmental regulations can lead to pollution or waste issues, posing threats to coastal ecosystems and residents' health. Non-fulfillment of legal obligations regarding labor rights may cause physical or mental harm to workers, potentially impacting their families. Such issues may also attract strong reactions from labor unions, social activist groups, or the media.
【Coverage of Assessment】
>50% of business activity
【External stakeholder】
Environment, Society, Consumers and Supply Chain
【Impact Metric】
Social cost caused/avoided：Evaluate whether the grievance channels for the Company's external stakeholders are accessible and effective, as well as the Company's track record of regulatory compliance. In 2025, the Independent Directors' mailbox received 11 complaints, of which 2 were accepted as formal cases; the whistleblowing mailbox received 14 complaints, of which 4 were accepted as formal cases. 0 cases of material regulatory violations.
Position of the Impact of Sustainability Issues in the Value
- Upstream
- Yang Ming
- Downstream
Action Response Chapters
- 2.1 Corporate Governance Blueprint
- 2.2 Ethical Management
Response Measures and Action Plans
| 2025 Targets and Performance | Short/medium/long-term goals |
Targets:
Performance Results：
|
Short-term (2026):
|
Medium-term (2030):
|
|
Long-term (2050):
|
02 Economic Performance
GRI Topic
- GRI 2 General Disclosures
- GRI 201 Economic Performance
SASB Index
-
Impact on Operations (Financial Materiality)
【Positive】
Actual Impact ：The Company's operational economic performance directly affects its financial health. Excellent financial performance enhances market confidence and brand competitiveness.
【Negative】
Potential Impact：Poor economic performance may weaken profitability and market valuation, increasing pressure on the cost of capital. Negative economic impacts may also hinder business operations and reduce expected revenue.
Actual Impact ：The Company's operational economic performance directly affects its financial health. Excellent financial performance enhances market confidence and brand competitiveness.
【Negative】
Potential Impact：Poor economic performance may weaken profitability and market valuation, increasing pressure on the cost of capital. Negative economic impacts may also hinder business operations and reduce expected revenue.
Impact on Society, Environment, and Human Rights (Impact Materiality)
【Positive】
Actual Impact：Improved operational performance enables more stable, safe, and energy-efficient international container services. Robust economic performance drives stock price appreciation, increases financial returns for shareholders and investors, and provides better compensation for employees.
【Negative】
Potential Impact：If operational performance falls below expectations, it not only damages the financial interests of investors but also causes economic pressure on employees if salaries cannot be paid in a timely manner.
Actual Impact：Improved operational performance enables more stable, safe, and energy-efficient international container services. Robust economic performance drives stock price appreciation, increases financial returns for shareholders and investors, and provides better compensation for employees.
【Negative】
Potential Impact：If operational performance falls below expectations, it not only damages the financial interests of investors but also causes economic pressure on employees if salaries cannot be paid in a timely manner.
Position of the Impact of Sustainability Issues in the Value
- Yang Ming
Action Response Chapters
- Company Profile
- 2.1 Corporate Governance Blueprint
- 2.2 Ethical Management
Response Measures and Action Plans
| 2025 Targets and Performance | Short/medium/long-term goals |
Targets:
Performance Results：
|
Short-term (2026):
|
Medium-term (2030):
|
|
Long-term (2050):
|
03 Navigation and transportation safety
GRI Topic
Custom Topics
SASB Index
- TR-MT-540a.1
- TR-MT-540a.2
- TR-MT-540a.3
Impact on Operations (Financial Materiality)
【Positive】
Actual Impact ：Implementing vessel safety management and risk assessments reduces asset losses and the likelihood of business disruption caused by maritime accidents. Enhancing shipping safety ensures service stability, mitigates supply chain delays and reputational risks, and maintains competitiveness.
【Negative】
Potential Impact：Failure to effectively implement safety and risk management increases accident frequency and severity, potentially leading to asset loss, operational interruptions, and damage to brand reputation, adversely affecting cash flow and the cost of capital. Shipping safety is the company's commitment to employees and customers. Also, Shipping safety is the foundation of the Company's operations. By prioritizing and enhancing measures related to maritime safety, we can strengthen customer trust, improve corporate competitiveness, and reduce the risk of cargo damage claims arising from shipping incidents.
【Strategy】
Safety management of vessel operations is crucial. Vessel managers assess risks based on specific situations, formulate control measures, and establish processes for responding to emergencies. Risk Assessment (RA) and Training Risk Assessment (TRA) have been implemented onboard. To strengthen vessel risk management, fleet risks are within controllable risk ranges, and acceptable risk tolerance levels are assessed based on onboard risk assessment forms. Through advance risk identification and monthly implementation of "Self-Identified Deficiency (SID) form" and additional control measures, both vessel and shore sides can quickly find problem solutions in the short term. The Company also established a Smart Ship Center, integrating the weather software to help the fleet to identify hazardous weather conditions as early as possible in order to adjust routes and reduce risks.
Actual Impact ：Implementing vessel safety management and risk assessments reduces asset losses and the likelihood of business disruption caused by maritime accidents. Enhancing shipping safety ensures service stability, mitigates supply chain delays and reputational risks, and maintains competitiveness.
【Negative】
Potential Impact：Failure to effectively implement safety and risk management increases accident frequency and severity, potentially leading to asset loss, operational interruptions, and damage to brand reputation, adversely affecting cash flow and the cost of capital. Shipping safety is the company's commitment to employees and customers. Also, Shipping safety is the foundation of the Company's operations. By prioritizing and enhancing measures related to maritime safety, we can strengthen customer trust, improve corporate competitiveness, and reduce the risk of cargo damage claims arising from shipping incidents.
【Strategy】
Safety management of vessel operations is crucial. Vessel managers assess risks based on specific situations, formulate control measures, and establish processes for responding to emergencies. Risk Assessment (RA) and Training Risk Assessment (TRA) have been implemented onboard. To strengthen vessel risk management, fleet risks are within controllable risk ranges, and acceptable risk tolerance levels are assessed based on onboard risk assessment forms. Through advance risk identification and monthly implementation of "Self-Identified Deficiency (SID) form" and additional control measures, both vessel and shore sides can quickly find problem solutions in the short term. The Company also established a Smart Ship Center, integrating the weather software to help the fleet to identify hazardous weather conditions as early as possible in order to adjust routes and reduce risks.
Impact on Society, Environment, and Human Rights (Impact Materiality)
【Positive】
Actual Impact：Effective safety management reduces accident probability, preventing negative impacts on employees, the environment, and the supply chain. High safety and stability levels maintain smooth logistics, safeguard global trade, and support overall economic functioning.
【Negative】
Potential Impact：Failure to implement proper vessel safety management can jeopardize employee health and safety. Additionally, when vessel risks exceed controllable limits, the likelihood of maritime accidents increases, potentially harming customer interests and undermining partner trust. Furthermore, vessel leakage incidents can cause long-term adverse impacts on marine ecosystems, subsequently affecting coastal communities and local economic development.
【Coverage of Assessment】
>50% of business activity
【External stakeholder】
Environment, Society and Consumers
【Impact Metric】
Social cost caused/avoided：Evaluate the Company's performance in implementing shipping and cargo loading safety measures. 0 incidents of containers lost at sea or collapses in 2025.
Actual Impact：Effective safety management reduces accident probability, preventing negative impacts on employees, the environment, and the supply chain. High safety and stability levels maintain smooth logistics, safeguard global trade, and support overall economic functioning.
【Negative】
Potential Impact：Failure to implement proper vessel safety management can jeopardize employee health and safety. Additionally, when vessel risks exceed controllable limits, the likelihood of maritime accidents increases, potentially harming customer interests and undermining partner trust. Furthermore, vessel leakage incidents can cause long-term adverse impacts on marine ecosystems, subsequently affecting coastal communities and local economic development.
【Coverage of Assessment】
>50% of business activity
【External stakeholder】
Environment, Society and Consumers
【Impact Metric】
Social cost caused/avoided：Evaluate the Company's performance in implementing shipping and cargo loading safety measures. 0 incidents of containers lost at sea or collapses in 2025.
Position of the Impact of Sustainability Issues in the Value
- Upstream
- Yang Ming
- Downstream
Action Response Chapters
- 2.3 Compliance Governance and Internal Audit System
- 4.1 Navigation and Transportation safety
Response Measures and Action Plans
| 2025 Targets and Performance | Short/medium/long-term goals |
Targets:
Performance Results：
|
Short-term (2026):
|
Medium-term (2030):
|
|
Long-term (2050):
|
04 R&D and investment in low-carbon technologies
GRI Topic
Custom Topics
SASB Index
Custom Topics
Impact on Operations (Financial Materiality)
【Positive】
Actual Impact ：Investing in low-carbon technology R&D and capital expenditures can reduce the Company's carbon emission expenses and mitigate transition risks, enhancing competitiveness in the low-carbon transportation market.
【Negative】
Potential Impact：Failure to implement low-carbon technology adoption or investment will lead to higher carbon costs, regulatory pressure from climate laws, and transition risks, resulting in increased operating costs and potential loss of customers and market position.
Actual Impact ：Investing in low-carbon technology R&D and capital expenditures can reduce the Company's carbon emission expenses and mitigate transition risks, enhancing competitiveness in the low-carbon transportation market.
【Negative】
Potential Impact：Failure to implement low-carbon technology adoption or investment will lead to higher carbon costs, regulatory pressure from climate laws, and transition risks, resulting in increased operating costs and potential loss of customers and market position.
Impact on Society, Environment, and Human Rights (Impact Materiality)
【Positive】
Actual Impact： Low-carbon technology R&D and investment can mitigate greenhouse gas (GHG) emissions from shipping activities, reduce pressure on the marine environment and climate change, and enhance the sustainable resilience of the shipping supply chain.
【Negative】
Potential Impact：Failure to take low-carbon technology or emission reduction investments will have a negative impact on the environment and exacerbate climate risks. The widening gap between stakeholder expectations of corporate environmental responsibility will lead to a decline in market trust and impact shareholder rights.
Actual Impact： Low-carbon technology R&D and investment can mitigate greenhouse gas (GHG) emissions from shipping activities, reduce pressure on the marine environment and climate change, and enhance the sustainable resilience of the shipping supply chain.
【Negative】
Potential Impact：Failure to take low-carbon technology or emission reduction investments will have a negative impact on the environment and exacerbate climate risks. The widening gap between stakeholder expectations of corporate environmental responsibility will lead to a decline in market trust and impact shareholder rights.
Position of the Impact of Sustainability Issues in the Value
- Yang Ming
- Downstream
Action Response Chapters
- 3.4 R&D and Investment in Low-Carbon Technologies
Response Measures and Action Plans
| 2025 Targets and Performance | Short/medium/long-term goals |
Targets:
Performance Results：
|
Short-term (2026):
|
Medium-term (2030):
|
|
Long-term (2050):
|
05 Energy and resource management
GRI Topic
- GRI 302 Energy
SASB Index
- TR-MT-110a.3
- TR-MT-110a.4
Impact on Operations (Financial Materiality)
【Positive】
Actual Impact ： Strengthening energy and raw material management enhances resource efficiency and reduces energy costs. It also ensures compliance with international decarbonization regulations, reducing carbon tax expenditures and regulatory risks.
【Negative】
Potential Impact： Ineffective management leads to low energy efficiency, exposing the Company to higher energy expenditures, transition costs (such as carbon taxes), increased compliance risks, and heightened market competition pressure.
Actual Impact ： Strengthening energy and raw material management enhances resource efficiency and reduces energy costs. It also ensures compliance with international decarbonization regulations, reducing carbon tax expenditures and regulatory risks.
【Negative】
Potential Impact： Ineffective management leads to low energy efficiency, exposing the Company to higher energy expenditures, transition costs (such as carbon taxes), increased compliance risks, and heightened market competition pressure.
Impact on Society, Environment, and Human Rights (Impact Materiality)
【Positive】
Actual Impact：Effective energy management reduces operational energy consumption and greenhouse gas (GHG) emissions, alleviating sustainability pressures on the supply chain, society, and the global environment.
【Negative】
Potential Impact：Insufficient management causes energy waste and high emissions, leading to negative environmental impacts and potentially delaying the global progress toward Net Zero.
Actual Impact：Effective energy management reduces operational energy consumption and greenhouse gas (GHG) emissions, alleviating sustainability pressures on the supply chain, society, and the global environment.
【Negative】
Potential Impact：Insufficient management causes energy waste and high emissions, leading to negative environmental impacts and potentially delaying the global progress toward Net Zero.
Position of the Impact of Sustainability Issues in the Value
- Upstream
- Yang Ming
Action Response Chapters
- 3.2 Climate and Nature Change Governance Strategy
Response Measures and Action Plans
| 2025 Targets and Performance | Short/medium/long-term goals |
Targets:
Performance Results：
|
Short-term (2026):
|
Medium-term (2030):
|
|
Long-term (2050):
|
06 Talent cultivation
GRI Topic
- GRI 404 Training and Education
SASB Index
-
Impact on Operations (Financial Materiality)
【Positive】
Actual Impact ： Promoting systematic talent cultivation, including professional skill enhancement, maritime talent development, and green-collar competency training, helps strengthen the Company's operational efficiency, improve service quality, and enhance market competitiveness.
【Negative】
Potential Impact： Failure to effectively implement employee cultivation plans will lead to skill shortages and decreased work efficiency. Professional deficiencies may cause service delays and customer losses. An inability to maintain operations with new technologies will also lead to a decline in competitiveness.
Actual Impact ： Promoting systematic talent cultivation, including professional skill enhancement, maritime talent development, and green-collar competency training, helps strengthen the Company's operational efficiency, improve service quality, and enhance market competitiveness.
【Negative】
Potential Impact： Failure to effectively implement employee cultivation plans will lead to skill shortages and decreased work efficiency. Professional deficiencies may cause service delays and customer losses. An inability to maintain operations with new technologies will also lead to a decline in competitiveness.
Impact on Society, Environment, and Human Rights (Impact Materiality)
【Positive】
Actual Impact： Continuous investment in talent cultivation enhances employee competencies and contributes to the development of professionals in the maritime shipping industry, creating positive impacts on industry growth and social employment. Promoting green-collar and sustainability talent cultivation enhances the industry's capacity for the global Net Zero transition, mitigating environmental impacts and enhancing social sustainability resilience.
【Negative】
Potential Impact：Insufficient talent cultivation may lead to career stagnation for employees, increased operational risks, and reduced service quality, resulting in negative impacts on customers and supply chain operations.
Actual Impact： Continuous investment in talent cultivation enhances employee competencies and contributes to the development of professionals in the maritime shipping industry, creating positive impacts on industry growth and social employment. Promoting green-collar and sustainability talent cultivation enhances the industry's capacity for the global Net Zero transition, mitigating environmental impacts and enhancing social sustainability resilience.
【Negative】
Potential Impact：Insufficient talent cultivation may lead to career stagnation for employees, increased operational risks, and reduced service quality, resulting in negative impacts on customers and supply chain operations.
Position of the Impact of Sustainability Issues in the Value
- Yang Ming
Action Response Chapters
- 5.2 Talent Recruitment and Cultivation
Response Measures and Action Plans
| 2025 Targets and Performance | Short/medium/long-term goals |
Targets:
Performance Results：
|
Short-term (2026):
|
Medium-term (2030):
|
|
Long-term (2050):
|
07 Occupational safety and health
GRI Topic
- GRI 403 Occupational Health and Safety
SASB Index
-
Impact on Operations (Financial Materiality)
【Positive】
Actual Impact ： A comprehensive Occupational Health and Safety (OHS) policy reduces the occurrence of occupational disasters and industrial accidents, lowering costs associated with medical expenses and legal liabilities while enhancing overall operational efficiency and stability.
【Negative】
Potential Impact： Failure to comply with OHS policies may lead to occupational diseases and industrial accidents, resulting in medical expenditures, corporate compensation liabilities, or even production/business disruption. Occupational disasters can also lower operational efficiency and cause investors and business partners to lose confidence.
Actual Impact ： A comprehensive Occupational Health and Safety (OHS) policy reduces the occurrence of occupational disasters and industrial accidents, lowering costs associated with medical expenses and legal liabilities while enhancing overall operational efficiency and stability.
【Negative】
Potential Impact： Failure to comply with OHS policies may lead to occupational diseases and industrial accidents, resulting in medical expenditures, corporate compensation liabilities, or even production/business disruption. Occupational disasters can also lower operational efficiency and cause investors and business partners to lose confidence.
Impact on Society, Environment, and Human Rights (Impact Materiality)
【Positive】
Actual Impact：Strengthening OHS management safeguards employee lives, minimizes negative impacts on employee health and families, and enhances workplace well-being, job satisfaction, and productivity.
【Negative】
Potential Impact：Insufficient OHS management may expose employees to occupational diseases, industrial injuries, or long-term health damage, negatively affecting individuals and their families. High accident rates lower employee morale and efficiency and can disrupt the supply chain operations of business partners, creating an adverse impact.
Actual Impact：Strengthening OHS management safeguards employee lives, minimizes negative impacts on employee health and families, and enhances workplace well-being, job satisfaction, and productivity.
【Negative】
Potential Impact：Insufficient OHS management may expose employees to occupational diseases, industrial injuries, or long-term health damage, negatively affecting individuals and their families. High accident rates lower employee morale and efficiency and can disrupt the supply chain operations of business partners, creating an adverse impact.
Position of the Impact of Sustainability Issues in the Value
- Upstream
- Yang Ming
Action Response Chapters
- 5.4 Occupational Safety and Health
Response Measures and Action Plans
| 2025 Targets and Performance | Short/medium/long-term goals |
Targets:
Performance Results：
|
Short-term (2026):
|
Medium-term (2030):
|
|
Long-term (2050):
|
08 Digital transformation
GRI Topic
Custom Topics
SASB Index
Custom Topics
Impact on Operations (Financial Materiality)
【Positive】
Actual Impact ： Digital transformation enhances transportation transparency, data circulation efficiency, and logistics quality, reducing operational errors and costs while strengthening customer service capabilities, which contributes to operational stability and corporate competitiveness.
【Negative】
Potential Impact： Failure to appropriately drive digitalization leads to information delays and decreased operational efficiency, increasing logistics costs and weakening competitiveness. A lack of digital capabilities among employees may also result in reduced productivity and service disruptions, affecting the Company's operational stability.
Actual Impact ： Digital transformation enhances transportation transparency, data circulation efficiency, and logistics quality, reducing operational errors and costs while strengthening customer service capabilities, which contributes to operational stability and corporate competitiveness.
【Negative】
Potential Impact： Failure to appropriately drive digitalization leads to information delays and decreased operational efficiency, increasing logistics costs and weakening competitiveness. A lack of digital capabilities among employees may also result in reduced productivity and service disruptions, affecting the Company's operational stability.
Impact on Society, Environment, and Human Rights (Impact Materiality)
【Positive】
Actual Impact：Promoting digitalization reduces paper usage and resource consumption while improving operational efficiency, helping to mitigate the negative environmental impacts of corporate operations. Optimizing digital processes reduces manual burdens and repetitive tasks, enhancing job quality and labor conditions.
【Negative】
Potential Impact：Insufficient digital progress may lead to increased consumption of resources like paper, creating additional environmental burdens. A digital skills gap among employees may cause adaptation pressure, placing them at a disadvantage during the transition and triggering human rights and labor equity issues.
Actual Impact：Promoting digitalization reduces paper usage and resource consumption while improving operational efficiency, helping to mitigate the negative environmental impacts of corporate operations. Optimizing digital processes reduces manual burdens and repetitive tasks, enhancing job quality and labor conditions.
【Negative】
Potential Impact：Insufficient digital progress may lead to increased consumption of resources like paper, creating additional environmental burdens. A digital skills gap among employees may cause adaptation pressure, placing them at a disadvantage during the transition and triggering human rights and labor equity issues.
Position of the Impact of Sustainability Issues in the Value
- Yang Ming
Action Response Chapters
- 4.2 Digital Transformation and Green Innovation
Response Measures and Action Plans
| 2025 Targets and Performance | Short/medium/long-term goals |
Targets:
Performance Results：
|
Short-term (2026):
|
Medium-term (2030):
|
|
Long-term (2050):
|
09 Climate change and greenhouse gas emissions management
GRI Topic
- GRI 305 Emissions
- GRI 302-4: Reduction of energy consumption
SASB Index
- TR-MT-110a.1
- TR-MT-110a.2
Impact on Operations (Financial Materiality)
【Positive】
Actual Impact ：Implementing climate change management and decarbonization strategies mitigates climate-related transition risks, strengthens the Company's ability to respond to carbon taxes, levies, and emission regulations, and enhances competitiveness in the low-carbon market.Greenhouse gas emission reduction and management of climate-related risks and opportunities can enable the company to comply with international trends and regulations, and enhance competitiveness by mitigating risks and seizing opportunities. The Company provides green service, YM EcoSea+, since 2025. By use of certified sustainable biofuel, issuance of carbon reduction certificates and aligness with the GLEC framwork, we can help customers reduce the scope 3 emission.
【Negative】
Potential Impact：Failure to achieve carbon reduction targets will lead to higher operational costs due to carbon fees and compliance expenditures, potentially affecting service pricing and weakening market competitiveness. Furthermore, failing to mitigate climate risks increases the Company's exposure to regulatory and investor pressure.
【Strategy】
To effectively manage potential climate related risks and opportunities throughout the company’s operations, the Risk Management Department and the Sustainability Committee have incorporated climate risks into their assessment and monitoring scope. The company continuously monitors climate related risks that may impact its operations, while also identifying opportunities that climate change may present. The results of these assessments are reported to senior management and the Board of Directors to support operational decision-making and oversight.
Actual Impact ：Implementing climate change management and decarbonization strategies mitigates climate-related transition risks, strengthens the Company's ability to respond to carbon taxes, levies, and emission regulations, and enhances competitiveness in the low-carbon market.Greenhouse gas emission reduction and management of climate-related risks and opportunities can enable the company to comply with international trends and regulations, and enhance competitiveness by mitigating risks and seizing opportunities. The Company provides green service, YM EcoSea+, since 2025. By use of certified sustainable biofuel, issuance of carbon reduction certificates and aligness with the GLEC framwork, we can help customers reduce the scope 3 emission.
【Negative】
Potential Impact：Failure to achieve carbon reduction targets will lead to higher operational costs due to carbon fees and compliance expenditures, potentially affecting service pricing and weakening market competitiveness. Furthermore, failing to mitigate climate risks increases the Company's exposure to regulatory and investor pressure.
【Strategy】
To effectively manage potential climate related risks and opportunities throughout the company’s operations, the Risk Management Department and the Sustainability Committee have incorporated climate risks into their assessment and monitoring scope. The company continuously monitors climate related risks that may impact its operations, while also identifying opportunities that climate change may present. The results of these assessments are reported to senior management and the Board of Directors to support operational decision-making and oversight.
Impact on Society, Environment, and Human Rights (Impact Materiality)
【Positive】
Actual Impact： Proactive climate change management and emission reduction measures help mitigate the carbon footprint of maritime transport on the environment, foster climate resilience, and support global green transition goals.
【Negative】
Potential Impact： Ineffective emission reduction measures will exacerbate the negative impacts of GHG emissions from shipping on climate change and marine ecosystems. Lack of proactive management may also diminish stakeholder trust in the Company’s environmental responsibility.
Actual Impact： Proactive climate change management and emission reduction measures help mitigate the carbon footprint of maritime transport on the environment, foster climate resilience, and support global green transition goals.
【Negative】
Potential Impact： Ineffective emission reduction measures will exacerbate the negative impacts of GHG emissions from shipping on climate change and marine ecosystems. Lack of proactive management may also diminish stakeholder trust in the Company’s environmental responsibility.
Position of the Impact of Sustainability Issues in the Value
- Upstream
- Yang Ming
- Downstream
Action Response Chapters
- 3.2 Climate and Nature Change Governance Strategy
- 3.3 Energy Use and Consumption
Response Measures and Action Plans
| 2025 Targets and Performance | Short/medium/long-term goals |
Targets:
Performance Results：
|
Short-term (2026):
|
Medium-term (2030):
|
|
Long-term (2050):
|
10 Biodiversity
GRI Topic
- GRI 101 Biodiversity
SASB Index
- TR-MT-160a.1
- TR-MT-160a.2
- TR-MT-160a.3
Impact on Operations (Financial Materiality)
【Positive】
Actual Impact ：Implementing marine ecosystem protection and biodiversity management reduces the risk of fines or reputational damage caused by pollution, habitat destruction, or ecological risks. Maintaining cooperation with local industries, fisheries, and port communities helps ensure supply chain stability.
【Negative】
Potential Impact： Failure to implement biodiversity protection may lead to penalties for habitat damage or impacts on coastal industries. Social pressure and market boycotts could result in reputational damage and increased operational costs.
Actual Impact ：Implementing marine ecosystem protection and biodiversity management reduces the risk of fines or reputational damage caused by pollution, habitat destruction, or ecological risks. Maintaining cooperation with local industries, fisheries, and port communities helps ensure supply chain stability.
【Negative】
Potential Impact： Failure to implement biodiversity protection may lead to penalties for habitat damage or impacts on coastal industries. Social pressure and market boycotts could result in reputational damage and increased operational costs.
Impact on Society, Environment, and Human Rights (Impact Materiality)
【Positive】
Actual Impact： Reducing operational pollution and damage to the marine environment helps protect biodiversity and maintain marine ecosystem balance, while ensuring the continuity of local industries that depend on ecosystem services.
【Negative】
Potential Impact：If the Company fails to protect marine ecology, its operations may exacerbate ecosystem degradation and lead to a decline in biodiversity, further impacting the development of local industries and the livelihoods of coastal communities.
Actual Impact： Reducing operational pollution and damage to the marine environment helps protect biodiversity and maintain marine ecosystem balance, while ensuring the continuity of local industries that depend on ecosystem services.
【Negative】
Potential Impact：If the Company fails to protect marine ecology, its operations may exacerbate ecosystem degradation and lead to a decline in biodiversity, further impacting the development of local industries and the livelihoods of coastal communities.
Position of the Impact of Sustainability Issues in the Value
- Upstream
- Yang Ming
- Downstream
Action Response Chapters
- 3.8 Conservation of Biodiversity and Marine Ecology
Response Measures and Action Plans
| 2025 Targets and Performance | Short/medium/long-term goals |
Targets:
Performance Results：
|
Short-term (2026):
|
Medium-term (2030):
|
|
Long-term (2050):
|