For different stakeholders, JPC's internal executives score and rank them based on factors such as the frequency of communication, the urgency of responding to concerns, the company's responsibilities, the degree of dependence, the degree of influence, and the degree of diverse perspectives or innovative opportunities, to determine the four most important stakeholder groups, including employees, customers, suppliers, shareholders, and investors.

JPC enhanced its sustainability disclosures by reviewing GRI Standards, industry benchmarks, and stakeholder feedback. Through a systematic assessment, **20 sustainability issues** were identified, with **7 material topics** prioritized based on stakeholder concerns. These topics were submitted to the relevant authorities or management for approval, and their sustainability performance and management approaches are disclosed in this report.

Senior executives were invited to assess and rank the positive and negative impacts of the company's actions and management practices related to the seven identified major themes, based on the degree of impact and the likelihood of occurrence. This assessment will serve as a reference for JPC in formulating its next action plan.

JPC will continue to disclose the results of its major initiatives and communicate with stakeholders to formulate future operating strategies, objectives and related plans, so that stakeholders can continue to participate in and review JPC's sustainable operation.