E
Sustainable Environment
S
Prosperous Society
G
Corporate Governance

Stakeholder Communications

CAL understands that communication and interaction with stakeholders is the first step toward sustainable development, which is why we view stakeholder engagement as the basis for developing our sustainability strategies. To implement our sustainability commitment, we collect internal and external feedback through a comprehensive stakeholder management process, and continue to conduct self-diagnosis to ensure that CAL is heading in the right direction.

Engagement of Stakeholder

CAL identified eight major stakeholders including Employees, customers, investors, government, partners (suppliers and contractors),community, media and associations (including aviation organizations). We include a diverse range of stakeholders such as business partners, non-government organization (NGOs and trade organizations), and disadvantaged groups when we evaluate the materials topics of concern to stakeholders. To understand our stakeholders' needs and expectations, we have established relevant, unimpeded communication channels and platforms based on stakeholders' attributes and needs. We also report to the Board of Directors in the first quarter of each year to disclose details of communications with stakeholders, including key points and frequency of communication.

Communication channels Frequency
Labor-management meetings Four to six times a year
Labor Unions On demand
Employee suggestion boxes On demand
Employee feedback website On demand
China Airlines newsletter On demand
China Airlines Retirees Portal On demand
Meetings of the Occupational Safety and Health Committee Quarterly
Topics of Concern
  • Sustainable Supply Chain Management
  • Climate Change Mitigation and Adaptation
  • Green Services and Sustainable Catering
  • Biodiversity
  • Social Feedback and Engagement
Key Points of Communication
  • Recruitment and Retention
  • Employee development, rights and interests, healthy and safe workplace
Communication Results
  • Employee Engagement:The employee engagement survey was conducted in December 2022 and the score was 7.8 (score out of 10), which was higher than the score in the previous survey.
  • Occupational Safety and Health:
    • In 2023, the Frequency-Severity Indicator (FSI) is 0.33, 0.42 lower than the target, approximately 21%.
    • The operations of the Head Office in Taoyuan passed the regular re-inspections for ISO 45001:2018, CNS45001:2018, and TOSHMS in 2023.
  • Attracting, Developing, and Retaining Talent:The Company spares no expenses in employee training and development and invested approximately TWD 360 million in employee training in 2023.
  • Labor Relations and Communication:In addition to prohibiting discrimination in its policies and setting up diverse communication methods, the Company also established regulations for registering complaints. The Company also discloses the statistics of processed complaints. The Company convened 6 labor-management meetings in 2023. The process were smooth and harmonious and there was no deterioration of relations.
Highlight of Communication Results
  • On December 16, 2021, CAL and the China Airlines Employees Union signed a collective bargaining agreement which was the 6th agreement. They reached a consensus with 79 items and the agreement shall be valid for 3 years. Both parties shall maintain the existing labor conditions and benefits and will not be affected by the pandemic. They shall continue positive labor relations on the existing foundations. Both parties demonstrated their good will in the negotiations and worked together to take care of all employees. After CAL concluded negotiations with the Pilots Union, they signed a collective bargaining agreement on December 29, 2021.
  • CAL has established the Occupational Safety and Health Committee in accordance with laws. It convenes a meeting every three months to review and coordinate occupational safety and health issues. The discussions are compiled into meeting minutes which are announced on the Intranet.
  • Recognition as the HR Asia Best Companies to Work for in Asia: Efforts were acknowledged in 2023 with the "HR Asia Best Companies to Work for In Asia" award, standing out among 339 participating companies in our first submission.
Communication channels Frequency
Customer satisfaction survey On demand
Global business meetings Once every year
Taiwan business meetings Twice every year
Discussions with travel agencies As needed
CAL's website, CSR website, Facebook / Instagram, e-mail, text messages, and In- flight entertainment On demand
Customer-service hotline On demand
Corporate customer visits As needed
Topics of Concern
  • Financial Performance
  • Climate Change Mitigation and Adaptation
  • Green Services and Sustainable Catering
  • Biodiversity
  • Social Feedback and Engagement
Key Points of Communication
  • Customer Relations Management
  • Protecting customers' rights and interests: privacy, food safety, and in-flight drinking water quality
  • Providing an information integration platform for flight changes during the pandemic
  • Increase of green consumption awareness
  • Demand increase on green transport
Communication Results
  • Passenger satisfaction rate was 93.6%
  • Cargo satisfaction rate was 91.6 points
  • Maintenance factory satisfaction rate was 8.45 (score out of 10)
  • 100% adequacy rate of proactive sampling for In-flight Potable Water
  • Sustainable-themed Boarding Videos: A Selection of 17 Films
Highlight of Communication Results
  • CAL's website focuses on optimizing website functions, reservations and ticketing services, streamlining website architecture, and enhancing system functions. This allows passengers to complete all necessary services for their journey through the website in a one-stop manner, providing passengers with a better digital platform usage experience.
  • CAL promoted and broadcasted a boarding video under the idea of "Beauty of Taiwan, Sustainable China Airlines, We are all here." Inviting passengers to embark on CAL's flights together, the video showcases the beauty of Taiwan from high above and proclaims to the world that environmental conservation is our responsibility.
Communication channels Frequency
Shareholders meeting Yearly
Shareholders hotline / mailbox On demand
Road shows Once every years
Interviews As needed
Topics of Concern
  • Financial Performance
  • Climate Change Mitigation and Adaptation
  • Biodiversity
  • Social Feedback and Engagement
Key Points of Communication
Continue to announce and respond with operation-related results according to laws, regulations, and investors’ demand
Communication Results
  • Continue to announce and respond with operation-related results according to laws, regulations, and investors’ demand
Highlight of Communication Results
  • CAL held the shareholders meeting on May 31, 2023. During the meeting, shareholders raised questions regarding the conversion of the Company's passenger aircrafts to cargo aircrafts, stock prices, and employee welfare. All questions were answered and clarified by the chairman or designated staff. Please refer to the 2023 shareholders meeting minutes for details.
  • CAL was invited to road shows hosted by securities dealers on June 13 and November 23 in 2023. CAL presented an overview of the Company’ s business and the plans and outlook in post- pandemic operations. Please refer to the first and the second road show presentations in 2023 for details.
  • Considering the gradual lifting of international travel restrictions by the end of 2022, passenger traffic is expected to strongly rebound in 2023, offsetting the weakening impact on air cargo transportation. It is anticipated that the Company's total revenue for 2023-2024 will surpass the level of 2019. In October 2023, the Taiwan Ratings announced to maintain CAL's long and short- term credit ratings at "twBBB+/twA-2", and the outlook remained "stable."
  • We Integrate the TCFD and TNFD frameworks and disclose information on natural and climate change management in sustainability reports, and independently publishing TCFD reports for three consecutive years.
Communication channels Frequency
Missives As needed
Visits As needed
Audits As needed
Participation in projects As needed
Participation in initiatives As needed
Participation in public hearings, seminars, and negotiation forums As needed
Organization of or participation in business seminars and audits As needed
Topics of Concern
  • Governance and Business Integrity
  • Climate Change Mitigation and Adaptation
  • Energy Management
Key Points of Communication
  • Communication and implementation of relevant laws and regulations
  • Sharing of important industry information
  • Supporting campaigns for business development, establishment, and research activities in civil aviation
Communication Results
  • Selected as the top 21%-35% of the excellent corporation award in the ninth Corporate Governance Review.
  • CAL was selected for the Taiwan High Compensation 100 Index and the Taiwan Employment Creation 99 Index
  • Discussed flight safety issues and exchanged information in through seminars to improve flight safety
  • Initiate the greenhouse gas inventory and verification guidance operation for subsidiary companies in the consolidated financial statements
Highlight of Communication Results
  • CAL organized the 2023 Aviation Security Risk Management Seminar jointly with the Civil Aeronautics Administration of the Ministry of Transportation and Communications, the China Aviation Development Foundation, the Taiwan Flight Safety Foundation, and the Chinese Society of Civil Aviation. The seminar was focused on addressing vulnerabilities in aviation cybersecurity, threats posed by unmanned aircraft, and strategies for preventing insider threats, so as to enhance and promote the importance of aviation cybersecurity.
  • Participating in 4 sessions of the Global Market-based Mechanism (GMBM) working group meetings held by the Civil Aviation Administration, MOTC, as well as discussions on Sustainable Aviation Fuel (SAF)
  • Participating in the APEC Transportation Working Group meetings, jointly organized by the Ministry of Foreign Affairs, ROC (Taiwan) and the Ministry of Transportation and Communications, to share insights on sustainable flight safety governance issues, and attending carbon trade exchange meetings
  • Invited to participate in the Symposium of International Emissions Reduction Cooperation Mechanism Industry Expert held by Ministry of Environment (formerly the Environmental Protection Administration of the Executive Yuan), to share industry experiences.
  • Invited to attend the training seminar for senior officials from the Department of Environmental Protection, Taoyuan, to share environmental conservation experiences in the aviation industry
Communication channels Frequency
TEL As needed
e-mail As needed
Coordination meetings As needed
Business visits As needed
Site inspections At least once every 6 months
Topics of Concern
  • Fleet Development and Innovation
  • Green Services and Sustainable Catering
  • Biodiversity
  • Social Feedback and Engagement
Key Points of Communication
  • Sustainable Supply Chain Management
Communication Results
  • Supplier Code of Conduct Signing Rate of Critical Tier-1 Suppliers 100%
  • Assist 13 suppliers in developing comprehensive supply chain improvement measures and capacity guidance plans.
  • In 2023, CAL's green procurement amount increased by 400% compared to 2022
  • In 2023, CAL convened a meeting to communicate the Company's value chain environmental protection operations
Highlight of Communication Results
  • CAL convened the sustainable supplier conference with 28 domestic suppliers (49 partners) on November, 2023. Apart from sharing the current status of international Sustainable Aviation Fuel (SAF) and CAL's SAF usage performance, we also discussed our efforts in aviation fuel carbon reduction to achieve the net-zero carbon emissions target by 2050. Additionally, we shared our own sustainability practices and benchmark cases within the industry. We led our supplier partners on a tour of the "Diamond Green Building CAL Park" to assist them in adapting to sustainability trends and enhancing their awareness and concepts of sustainability. We distributed the briefing materials of the event in Chinese and English to tier-1 suppliers in Taiwan and overseas who could not attend the meeting so that all suppliers can gain a better understanding of CAL's sustainability philosophy
  • CAL participated in the communication meeting organized by the international carbon management and verification company Verifavia to monitor and exchange ideas on the overall international aviation carbon market and sustainable aviation fuel.
Communication channels Frequency
Charity events As needed
Community activities As needed
News releases As needed,
every month
Online mailbox As needed,
Daily
Topics of Concern
  • Customer Satisfaction
  • Energy Management
  • Environmental protection benefits and resource management
  • Green Services and Sustainable Catering
  • Biodiversity
Key Points of Communication
  • Support for social development
  • Assumption of social responsibility
  • Creating a Sustainable society
Communication Results
  • A total of 1,285,784 individuals benefited from charity and public welfare activities with CAL contribution in 2023.
  • CAL regards environmental protection as a key business operation. There were no major environmental pollutions in 2023. We also actively promote energy conservation and carbon emissions reduction to fulfill environmental protection ideals and policies.
Highlight of Communication Results
  • As a corporate citizen and as the leader of Taiwan's aviation industry, we continue to extend the social sustainable development strategies in 2023, in an effort to raise Taiwan's visibility of local brand to the world. The efforts include "Enhancing the Internationalization of Local Education," "Enhancing medical assistance for humanitarian aid," and "Empowering the Disadvantaged to Gain Equal Social Opportunities." In addition to participating in international relief efforts and sponsoring the "Little Miss. Liao's Humanitarian Medical Assistance for Overseas Chinese in Myanmar" program at Chiayi Christian Hospital, we have also utilized our corporate strength by organizing four charitable sports camps and procuring agricultural and indigenous food products. These initiatives aim to enhance resources for charitable sponsorships and foster equal opportunities for marginalized groups. We hope that our contributions to social development can establish a positive cycle with our business operations at CAL, ultimately enabling us to create a sustainable future together.
Communication channels Frequency
News releases As needed
Press conference As needed
Interviews As needed
Active communication of industry information As needed
Topics of Concern
  • Energy Management
  • Environmental protection benefits and resource management
Key Points of Communication
  • Collection of issues of stakeholders' concern and promotion of transparent communication
Communication Results
  • Released 148 announcements (including press releases, statements, revenue reports, and news announcements) in 2023
Highlight of Communication Results
  • CAL has long been committed to ESG development, proactively releasing the Company's sustainability initiatives. This includes organizing annual events such as Warm Winter for the Vulnerable, Employee Beach Cleanups, and Public Sports Camps. Additionally, participation in national-level afforestation projects and the SkyTeam's "The Sustainable Flight Challenge, TSFC." Media interviews and feature reports, as well as the production of promotional videos, are arranged for different types of activities to strengthen the Company's positive sustainability image. Moreover, with the significant growth in travel demand, CAL proactively announces the launch of new routes and increased frequencies, actively expanding its route network. Additionally, the introduction of aircraft lease "A350-900" is announced to meet the strong passenger demand. Meanwhile, continuous efforts are made to enhance the quality of cabin services, providing passengers with diverse and high-quality flight options.
  • CAL has consistently won various international awards. Among them, it has been selected as a component stock of the DJSI Emerging Markets for eight consecutive years, achieving the second highest score globally in the aviation industry. It has also participated again in the SkyTeam Alliance's Sustainable Flight Challenge. In the sustainable demonstration flight, SAF was first introduced for passenger use, environmentally friendly materials were used for onboard products, and passengers were encouraged to choose low-carbon vegetarian meals. The round-trip demonstration flight completed carbon offsetting, achieving net zero carbon flying. For these efforts, CAL received the "Best Inflight Supply Chain Award" and the "Best Adopted Solution Award" from the SkyTeam Alliance. Furthermore, it became the first Taiwanese company to join a sustainable aviation fuel program established by a well-known international oil company and a blockchain platform, introducing a corporate procurement SAF collaboration model for the first time. CAL is committed to achieving its net-zero carbon emissions goal by 2050 while also continuously dedicating efforts to corporate sustainability development.
Communication channels Frequency
Participation in project meetings Monthly,
As needed
Participation in work seminars As needed
Organizing or participating in summits, executive summits, committees, and coordination meetings Regularly,
As needed
Participation in government - convened meetings Regularly,
As needed
Telephone, e-mail, and exchange platforms As needed
Topics of Concern
  • Governance and Business Integrity
  • Financial Performance
  • Customer Satisfaction
  • Sustainable Supply Chain Management
Key Points of Communication
  • Collection of trends at home and abroad and promotion of business operations
  • Coordination of business relationships and promotion of mutual benefits
  • Improvement of flight safety through discussions on safety issues, information exchange, and sharing security management experience
Communication Results
  • In 2023, CAL actively participated in over 22 meetings and communication platforms of domestic and international organizations and airline alliances such as ICAO, IATA, SkyTeam, and AAPA. These engagements involved in-depth discussions on environmental sustainability issues, management strategies, and actions within the industry. CAL proactively sought consensus and viable solutions to address these challenges.
Highlight of Communication Results
  • CAL expresses its support for SkyTeam's initiative to promote sustainable development and participates in The Sustainable Flight Challenge (TSFC) and was awarded the "Best Inflight Supply Chain Award" and the "Best Adopted Solution Award"
  • CAL regularly participates in monthly IATA environmental sustainability policy communication meetings and AAPA Environmental Working Group (EWG) meetings. Additionally, engages in over 22 sessions discussing topics such as Sustainable Aviation Fuel (SAF), sustainable cabins, carbon footprint calculators, and the transportation of illegal wildlife, among others.
  • CAL actively participating in over 10 sessions of communication and exchange on sustainability issues within airline alliances such as SkyTeam, including pre-flight meetings for sustainable flight challenges and negotiations on Sustainable Development Goals (SDGs). Through these engagements, CAL aims to learn and deepen its environmental sustainability management strategies and measures.
  • CAL participates in the IATA CO2 Connect flight carbon footprint data sharing program, aiming to understand the improvement and development trends of international carbon footprint calculation tools. Through data and practical experience exchange, we are committed to contributing to the sustainable development of the global airline industry.
  • As SkyTeam increasingly emphasizes sustainable development issues, CAL actively participates in discussions on sustainability topics and aligns with SkyTeam's focus on specific United Nations Sustainable Development Goals (UNSDGs). In high-level meetings such as the Executive Board and project groups like the Sustainability Advisory Group, CAL provides timely recommendations. For instance, guides the alliance towards proactive actions regarding sustainable aviation fuel (SAF) and other related issues.

2023 Materiality Analysis Matrix

Note: CAL identified, assessed, and adjusted the rankings of material issues in terms of the two aspects according to the reporting principles for material issues in GRI 2021. The X axis shows the level of impact (including negative impact and positive influence); the Y axis shows the probability of occurrence. CAL identified 3 material topics with positive impact, 4 secondary topics, and 3 topics of concern that require continuous monitoring; 3 material topics with negative impact, 5 secondary topics, and 3 topics of concern that require continuous monitoring. The 21 material topics were placed on the materiality matrix with material topics labeled in red.

Importance of and Changes in Material Topics for 2023

Sustainability Issues for 2023 Issues of Concern to Human Rights at CAL Positive / Negative Impact of Sustainability Issues Significance of Impact Corresponding Sustainability Topics in 2022
  • Climate Change Mitigation and Adaptation
 - Exacerbation of Climate Risks Failure to effectively control greenhouse gas emissions will exacerbate global climate change and increase climate risks, resulting in a deterioration of the business environment for the aviation industry Climate Change Mitigation and Adaptation
  • Energy Management
 + Energy Conservation The aviation industry consumes a vast quantity of fuel in its operations and it uses electricity in its ground operations. Energy management can help companies to effectively monitor the current state of energy use and adopt energy conservation measures Energy Management
  • Environmental protection benefits and resource management
 + Effective Use of Resources and Circular Economy If a lifecycle model is adopted to effectively manage water and waste resources, it would help reduce environmental risks and increase the benefits for the ecology in the Company's operations Environmental protection benefits and resource management
- Environmental Pollution Caused by Operations nterprises need to effectively manage various environmental indicators such as sewage, waste (general, hazardous, food waste), packaging materials, chemicals, and toxins, as well as noise, air pollution (nitrogen oxides, sulfur oxides), etc., to reduce environmental risks and prevent pollution of the environment and surrounding residents.
  • Green Services and Sustainable Catering
 + Green Services and Sustainable Catering Promote green consumption, implement green and local procurement, introduce innovative ideas to optimize services and operations to reduce the amount of product and food waste and its associated disposal costs, and remain committed to increasing the environmental friendliness of services Green Services and Sustainable Catering
  • Biodiversity
 - Biodiversity Loss If company operations impact biodiversity, such as through overexploitation of resources or improper resource utilization, and if there are no appropriate management measures in place, it can have adverse effects on natural ecosystems. None
  • Labor Relations and Communication
 V - Deterioration of Labor- management Relations If the Company cannot effectively communicate with employees and learn about their opinions, it will be difficult to maintain harmonious labor management relations and provide a secure work environment for employees Labor Relations and Communication
  • Privacy Management
 V - Leak of Private and Confidential Information If the Company fails to protect the personal information of employees and consumers and protect customer privacy, the security of personal information will be at risk and customer privacy will be infringed Privacy Management
  • Occupational Safety and Health
 V - Occupational Hazards Due to poor workplace environments and labor conditions, occurrences of occupational accidents or hazards to employee health may arise, potentially affecting service quality over time. Occupational Safety and Health
  • Flight Safety Management
 Ｖ - Flight Safety Incident Risks The highest level of achievement in the aviation industry is having zero flight safety accidents. Any severe flight safety accident can cause tremendous losses in human life and properties as well as customer trust Flight Safety Management
  • Social Feedback and Engagement
 + Charity and Public Welfare The Company uses its professional capabilities and devote themselves to social welfare and social responsibility to win the support of the society Social Feedback and Engagement
  • Attracting, Developing, and Retaining Talent
 + Diversity and Equal Opportunity CAL establishes a sound training system and structure to attract and train aviation professionals; we value the development of employee competency in order to promote sustainable employment Attracting, Cultivating, and Retaining Talent
V - Workplace Discrimination and Inequality Create an equal, diverse, and inclusive workplace environment, including equal pay for men and women, and a friendly work environment for minorities or disadvantaged groups
  • Governance and Business Integrity
 + Sound Corporate Governance A robust corporate governance framework and sound ethical corporate management are fundamental to corporate sustainability. We must strengthen corporate governance, implement ethical corporate management, protect the company’s reputation and positive image, and gain the trust of investors and customers. Governance and Business Integrity
V - Corruption Corruption and unethical business practices or advertising may result in loss of assets or damage to the Company's reputation, affect upstream and downstream suppliers, shareholders' equity, or harm human rights
  • Financial Performance
 + Sound Economic Performance The purpose of companies is to continuously improve business performance, increase profitability, and support capital market operations to contribute to the local, national, and global economies Financial Performance
- Poor Business Operations Poor business operations will affect the Company's smooth operations and even cause losses to investors
  • Information Security
 - Failure of the Information System An inadequately equipped information security system may cause the entire system to crash or be vulnerable to attacks by hackers, which may result in the leak of information and interrupt all business operations Information Security Management
  • Fleet Development and Innovation
 + Increase the Efficiency of Fleet Services and Fuel Consumption By continuing to participate in aviation organizations and enhancing the CAL's influence in aviation organizations, we can help reduce greenhouse gas emissions by launching new aircrafts and new services, improving fleet efficiency, and retiring older aircrafts that consume large quantities of energy Fleet Development and Innovation
  • Sustainable Supply Chain Management
 V + Sustainable Procurement By implementing a fair and equitable selection procedures, we consider factors such as quality, delivery time, local raw material priority sourcing, and the ESG performance of suppliers to create positive feedback in the overall value chain Sustainable Supply Chain Management
V - Sustainable Supply Chain Management When the Company selects suppliers, it must avoid environmental and human impacts caused by their activities, such as environmental pollution, child labor, forced labor, occupational accidents, and labor relations
  • Customer Satisfaction
 + Maintain High Customer Satisfaction Rate Use comprehensive customer relationship management to optimize and improve the customer experience and increase customer retention and loyalty Customer Relationship and Satisfaction
  • Impact on the Environment
  • Impact on People
  • Impact on the Economy

+

：Positive

-

：Negative

Sustainability Issues Corresponded to GRI Standards

Sustainability Issue Sustainability Topic Corresponding to GRI Topic-Specific Standards Positive / Negative Impact of Sustainability Issues Initiatives and Organizations Position of the Sustainability Issue on the Value Chain
Upstream
(e.g., Suppliers and Contractors)		 CAL Internal Downstream
(e.g., Customers and Travel Agencies)
  • Climate Change Mitigation and Adaptation
 Exacerbation of Climate Risks
GRI 305-1
Direct (Scope 1) GHG emissions
GRI 305-2
Energy indirect (Scope 2) GHG emissions
GRI 305-3
Other indirect (Scope 3) GHG emissions
GRI 305-4
GHG emissions intensity
GRI 305-5
Reduction of GHG emissions
GRI 305-7
Nitrogen oxides (NOX), sulfur oxides (SOX),and other significant air emissions
- Pacific Greenhouse Gases Measurement (PGGM), Task Force on Climate Related Financial Disclosures (TCFD), Earth Hour, Carbon Disclosure Project (CDP), IATA, AAPA, AAP ● ● ●
  • Energy Management
 Energy Conservation
GRI 302-1
Energy consumption within the organization
GRI 302-2
Energy consumption outside of the organization
GRI 302-3
Energy intensity
GRI 302-4
Reduction of energy consumption
GRI 302-5
Reductions in energy requirements of products and services
+ ● ●
  • Environmental protection benefits and resource management
 Effective Use of Resources and Circular Economy
GRI 303-1
Interactions with water as a shared resource
GRI 303-2
Management of water discharge-related impacts
GRI 303-3
Water withdrawal
GRI 303-4
Water discharge
GRI 303-5
Water consumption
GRI 306-1
Waste generation and significant waste-related impacts
GRI 306-2
Management of significant waste-related impacts
GRI 306-3
Waste generated
GRI 306-4
Waste diverted from disposal
GRI 306-5
Waste directed to disposal
+ Buckingham Palace Declaration ● ●
Environmental Pollution Caused by Operations - ● ●
  • Green Services and Sustainable Catering
 Green Services and Sustainable Catering - + United Nations Global Compact (UNGC) ● ● ●
  • Biodiversity
 Biodiversity Loss
GRI 304-1
Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
GRI 304-2
Significant impacts of activities, products and services on biodiversity
GRI 304-3
Habitats protected or restored
GRI 304-4
IUCN Red List species and national conservation list species with habitats in areas affected by operations
 - Buckingham Palace Declaration ● ● ●
  • Labor Relations and Communication
 Deterioration of Labor-management Relations
GRI 2-30
Collective bargaining agreements
GRI 201-3
Defined benefit plan obligations and other retirement plans
GRI 401-2
Benefits provided to full-time employees that are not provided to temporary or part-time employees
GRI 401-3
Parental leave
GRI 402-1
Minimum notice periods regarding operational changes
GRI 405-2
Ratio of basic salary and remuneration of women to men
GRI 2-23
Policy commitments
GRI 2-25
Processes to remediate negative impacts
GRI 406-1
Incidents of discrimination and corrective actions taken
- United Nations Global Compact (UNGC) ●
  • Privacy Management
 Leak of Private and Confidential Information
GRI 418-1
Substantiated complaints concerning breaches of customer privacy and losses of customer data
- United Nations Global Compact (UNGC) ● ● ●
  • Occupational Safety and Health
 Occupational Hazards
GRI 403-1
Occupational health and safety management system
GRI 403-2
Hazard identification, risk assessment, and incident investigation
GRI 403-8
Workers covered by an occupational health and safety management system
GRI 403-9
Work-related injuries, occupational diseases, lost days, and absenteeism
GRI 403-10
Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities
- United Nations Global Compact (UNGC) ● ●
  • Flight Safety Management
 Flight Safety Incident Risks
GRI 404
Training and Education
- FSFT ● ●
  • Social Feedback and Engagement
 Charity and Public Welfare - + ● ●
  • Attracting, Developing, and Retaining Talent
 Diversity and Equal Opportunity
GRI 404-1
Average hours of training per year per employee
GRI 2-7
Employees
GRI 2-8
Workers who are not employees
GRI 202-2
Proportion of senior management hired from the local community
GRI 401-1
New employee hires and employee turnover
- United Nations Global Compact (UNGC) ●
Workplace Discrimination and Inequality
GRI 405-1
Diversity of governance bodies and employees
- FSFTUnited Nations Global Compact (UNGC) ●
  • Governance and Business Integrity
 Sound Corporate Governance
GRI 2-9
Governance structure and composition
GRI 2-10
Nomination and selection of the highest governance body
GRI 2-11
Chair of the highest governance body
GRI 2-15
Conflicts of interest
GRI 2-17
Collective knowledge of the highest governance body
GRI 2-19
Remuneration policies
GRI 2-20
Process to determine remuneration
+ TAA, TCCS, United Nations Global Compact (UNGC) ●
Corruption
GRI 2-23
Policy commitments
GRI 2-24
Embedding policy commitments
GRI 2-25
Processes to remediate negative impacts
GRI 2-27
Compliance with laws and regulations
GRI 205-2
Communication and training about anti-corruption policies and procedures
GRI 206-1
Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
- TAA, TCCS, United Nations Global Compact (UNGC) ● ● ●
  • Financial Performance
 Sound Economic Performance
GRI 201-1
Direct economic value generated and distributed
+ ●
Poor Business Operations - ●
  • Information Security
 Failure of the Information System - - ● ● ●
  • Fleet Development and Innovation
 Increase the Efficiency of Fleet Services and Fuel Consumption
GRI 2
General Disclosures 2021
2-1
Organizational details
2-6
Activities, value chain and other business relationships
+ IATA、SkyTeam、AAPA ● ●
  • Sustainable Supply Chain Management
 Sustainable Procurement
2-6
Activities, value chain and other business relationships
GRI 204-1
Proportion of spending on local suppliers
+ United Nations Global Compact (UNGC) ● ●
Sustainable Supply Chain Management
GRI 308-2
Negative environmental impacts in the supply chain and actions taken
GRI 407-1
Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
GRI 414-2
Negative social impacts in the supply chain and actions taken
- United Nations Global Compact (UNGC) ● ●
  • Customer Satisfaction
 Maintain High Customer Satisfaction Rate - + ● ●
  • Impact on the Environment
  • Impact on the People
  • Impact on the Economy

+

：Positive

-

：Negative

Note: The sustainability topics impact assessments cover all CAL internal, upstream and downstream operation activities of the value chain, with a coverage rate of 100%.

Initiatives and Memberships

2017-2023
Buckingham Palace Declaration

At the 73rd IATA Annual General Meeting in June 2017, CAL signed the Buckingham Palace Declaration against illegal wildlife trafficking. CAL has worked with 60 other airlines to stamp out the transport of illegal wildlife in conformity with the UN's SDGs.

2016-2023
Dow Jones Sustainability Indices (DJSI)

Since 2015, CAL has taken the initiative to respond to the Dow Jones Sustainability Indices (DJSI) questionnaire, disclosing our management objectives, strategies and practices in terms of the environment, society, and economy/ governance. In 2023, CAL was selected for the DJSI Emerging Markets for the eighth consecutive year. CAL ranked first in the global aviation industry and was only airline company in Taiwan to be selected. CAL was also ranked among the top 5% of the aviation industry in the 2024 Sustainability Yearbook.

2012-2023
Pacific Greenhouse Gases Measurement (PGGM)

Since 2012, CAL has participated in the PGGM by installing the In-service Aircraft for a Global Observing System (IAGOS) Package-1 to collect trans-Pacific high-altitude gas data for global warming and climate studies conducted by science agencies around the world. As of December 31, 2023, CAL has collected high-altitude gas data from 18,705 flights. CAL commenced collaboration with National Central University, In-service Aircraft for a Global Observing System (IAGOS) of the EU, and Japan Aerospace Exploration Agency (JAXA) to install Package-2, the add-on components for Package-1 in 2023. It will monitor changes in the concentration of NOx, CO2, and CH4. CAL became the second airline company in the world and the first airline company in Asia to be fitted with laser sensors for precision detection of CO2 and CH4. The project also promoted collaboration in scientific research between Taiwan, Japan, and the EU.

2012-2023
Carbon Disclosure Project (CDP)

CAL is Taiwan's first service provider to independently review greenhouse gas emissions generated from its operations and respond to the CDP questionnaire. Since 2012, CAL has conducted greenhouse gas inventory training and surveys of greenhouse gas emissions for its affiliates on a regular basis and disclosed its climate governance, strategies, management of risks and opportunities, indicators and targets, greenhouse gas emissions, and reduction management and performance. CAL has been recognized as a benchmark enterprise. In the future, CAL will continue to review and improve carbon management strategies through participation in the CDP. Ranked Leadership in CDP Supplier Engagement Rating (SER) for the fifth consecutive year.

2008-2023
Earth Hour

CAL has supported the event since 2008 by working with the Group's partners, providing support through concrete actions, and urging the public to take notice of the impact of global warming and climate change through media outlets.

2018-2023
Task Force on Climate-related Financial Disclosures (TCFD)

CAL became Taiwan's first airline to publicly sign and adopt the Task Force on Climate-Related Financial Disclosures (TCFD) in 2018. CAL works actively to make TCFD part of the company's management system. In 2019, CAL assisted in completing the translation of TCFD to Traditional Chinese, and participated in several industry / government / academic campaigns to promote it. Since 2021, CAL has updated and publicly released independent reports on climate-related financial disclosures annually. Results of management internalization are presented through press releases and social media. In 2023, CAL was invited by the Taiwan Institute for Sustainable Energy (TAISE) to serve as a speaker for the "Corporate Sustainability Elite Training Program - Advanced Class," sharing its experience in TCFD governance.

CAL actively participates in public affairs activities, evaluating and deliberating on various public affairs initiatives based on the guidelines set by the Social Value Subcommittee of the Corporate Sustainability Committee's Public Relations Office and the guidelines of the ESG Task Force of the Sustainable Development Subcommittee of the Corporate Development Office. The evaluation considers whether the initiative contributes to ESG promotion, corporate policies, or operational goals to determine whether an invitation to join is warranted. All participation in industry policy formulation and membership in industry associations adhere to relevant regulations. To fulfill corporate social responsibility and promote industry development, CAL actively engages in activities organized by industry associations, fostering close exchanges with the industry and addressing public issues. Recommendations are provided to international organizations and the Taiwanese government. The alignment of the values of participating groups with company goals or policies is regularly reviewed and assessed. In addressing climate change, CAL adheres to the Paris Agreement and expects industry associations it participates in to do the same. In 2023, CAL continued to assess the alignment of external organizations it participates in (such as IATA, AAPA, SkyTeam, TAA, FSFT, AAPT, TCCS, etc.) with the global carbon reduction goals outlined in the Paris Agreement. CAL is committed to working with these organizations to keep global warming below 2 degrees Celsius.

CAL maintains politically neutrality and has never provided political lobbying fees or political donations to prevent lobbying expenditures or donations to other tax-exempt organizations that may damage the Company's reputation and incur corruption risks. CAL's policies for participation in initiatives and organizations and investment of resources and membership fees are mainly focused on international environmental protection initiatives and organizations as well as NPOs such as trade associations with the power to influence public policies in the international aviation industry. We aim to leverage our participation in initiatives and organizations to facilitate the exchange of ideas in the industry and create contributions and benefits. CAL therefore actively participates in business development, corporate sustainability, environmental and other specialized initiatives and organizations in the airline industry.

Memberships

Organization Name Role and Participation Contributions and Benefits

International Air Transport Association

CSR Work Group, Carbon Offsetting and Reduction Scheme for International Aviation Work Group (CORSIA), Air Freight Carbon Footprint Work Group; observer of the Industry Affairs Advisory Council (IAAC)		 CAL kept in close touch with IATA headquarters and IATA North Asia and participated in meetings, industry committees and task forces. It was also involved in environmental discussions relevant to international civil aviation, and supports research and studies of related environmental subjects.
  • CAL helped the Executive Committee under IATA plan, supervised and implemented the policies and strategies for environmental management and sustainable development of the global aviation industry to ensure that related carbon reduction targets meet the global carbon reduction targets set in the Paris Agreement of the UN.
  • CAL kept itself updated with the development of international carbon management mechanisms, cabin waste, and sustainable aviation fuels, provided information for national legislation, and continued to implement industry training programs.
  • In 2023, CAL participated in the IATA Carbon Footprint Data Sharing Program, contributing substantively to the environmental sustainability of the global aviation industry through the sharing of industry-wide data and exchange of practical experiences.
  • CAL completed the survey on cabin waste composition and participate in discussions on analyzing the results and exchanging strategies for response.
  • CAL participated in the IATA 25BY2025 program to periodically monitor aviation industry professionals, improve the gender balance, and enhance gender equality in the industry.

Association of Asia Pacific Airlines

Founding Member 		As a founding member of the AAPA, CAL has endeavored to connect airlines in the Asia-Pacific region and speak for them.The Company is serving as the chair of the 33rd Environmental Working Group (EWG) conference.
  • In 2023, AAPA continued to monitor environmental issues and convened several rounds of video conferences to obtain the opinions of members on the carbon reduction statement.
  • With a shared commitment to the targets outlined in the Paris Agreement and a mutual understanding among AAPA member, we are dedicated to attaining a collective goal of achieving a 5% Sustainable Aviation Fuel (SAF) utilization rate by 2030. This collaborative initiative seeks to promote collaboration among governments, fuel suppliers, regional airports, and other key industry players throughout the Asia-Pacific region. Through coordinated efforts, our aim is to expedite the availability of sufficient SAF quantities within the global supply chain to meet the demands of the aviation sector while persistently striving to minimize carbon emissions from aviation activities.
  • AAPA remains vigilant in monitoring environmental sustainability issues in the aviation industry and regularly holds virtual/physical meetings to gather updates on the sustainability progress of member airlines and airlines worldwide. We provide recommendations on policy, technology, and other aspects to serve as references for the Company's future sustainability development strategy.

SkyTeam

Alliance Board and Executive Board Member 		CAL became the fifteenth member of SkyTeam on September 28, 2011, and was the first airline in Taiwan that joined SkyTeam. To optimize services and markets in the aviation industry, CAL attends working meetings at all levels, as well as annual meetings held by the Executive Board and the Alliance Board on a regular basis.
  • SkyTeam helps CAL consolidate and strengthen our global flight network and cooperation with other member airlines enables CAL to connect Taiwan and major destinations around the world.
  • In response to traveler's expectation related to safety on air travel in the post-pandemic era, CAL launched a series of Touchless passenger services to improve public health and safety for passengers.
  • In support of IATA's 25BY2025 program, SkyTeam rolled out the RISE Female Leadership Program, with the objective of empowering female executives within its member airlines.
  • CAL participated in The Sustainable Flight Challenge (TSFC) to increase the Company's international visibility.
  • Actively participating in alliance Sustainable Development Goals (SDGs) communication meetings, seeking consensus and feasible environmental sustainability strategies and initiatives, and ensuring alignment with the goals of the Paris Agreement.

Taipei Airlines Association

Director 		CAL is one of the founding members of TAA. Established in March 1990, TAA acts as an advisor and coordinator which connects the government and the industry. Participating in the annual Member Representative Assembly (once a year) and board meetings, CAL regularly communicates and implements government directives and participates in various government meetings to actively advocate for the interests of the aviation industry.
  • In coordination with various central agencies to combat human trafficking, CAL arranges training courses for relevant staff members to recognize and report human trafficking cases. Additionally, at airport operations, flexible reminders are provided to foreign travelers to fill out contact information at the counter desks upon arrival at the originating station, facilitating subsequent emergency contact and support operations.
  • In accordance with the newly revised regulations on carbon offsetting and reduction plans for the international aviation industry under the Regulations of Civil Air Transport Enterprise, we will disseminate and adhere to these guidelines within relevant departments of our company.
  • In response to the 2050 net-zero emissions target and the goals of the Paris Agreement, CAL advocates to the government for Sustainable Aviation Fuel (SAF) in the pathway to achieving net-zero carbon emissions. This effort is coupled with a simultaneous focus on relevant supporting measures and alternative mechanisms.

Flight Safety Foundation-Taiwan

Managing Director, Technical Regulation Committee - Convener, Educational Training Committee - Convener 		CAL serves as the managing director and the conveners of the FSFT''s Technical Regulation and Educational Training Team, to participate in governance decision-making, establish government-industry-university-institute cooperation mechanism to promote international regulations studying, strategic research and engagement related to international aviation safety and environmental sustainability.
  • CAL is responsible for the promotion and establishment of mechanisms for collecting and studying laws and regulations, educational promotion related to international aviation safety and environmental sustainability, and to give advice on amendments or countermeasures for improving national legislation and aviation industry competitiveness.
  • To ensure that Taiwan's aviation industry aligns with global carbon reduction goals, proposals are made and lobbying documents are drafted to encourage the Taiwanese government to develop strategies in response to international trends in sustainable fuel development.
Organization Name Role and Participation Contributions and Benefits

Association of Atmosphere Protection in Taiwan

Director 		CAL participates in the decision-making of organizational management, and promote the strategic engagement of the government-industry-university-institute in response to the issues of global atmospheric protection, climate change, and the achievement of global carbon reduction targets. CAL helped facilitate the communication between the industry, the government, and the academia about policies, laws, academic research, technology research and development, counseling, and services pertaining to atmosphere protection and climate in Taiwan.

Taiwan Center for Corporate Sustainability

Advisory Director 		CAL acted as one of the advisory directors to participate in the training and operation of the Center for Corporate Sustainability. CAL served as the lecturer to communicate the Company’s actions for sustainability from time to time based on the themes of the Center’s meetings. CAL participated in a series of training courses on corporate sustainable competitiveness and seminars on the corporate sustainability report and related issues organized by the Center for Corporate Sustainability to improve its knowledge of industrial practice and latest trends.
  • The Advisory Council is the highest decision-making organization of the Center for Corporate Sustainability. Becoming a member and acting as a director of the Center for Corporate Sustainability allowed CAL to be aware of latest laws and regulations, policy review, technical regulations, and standards for sustainability and to have influence.
  • Attended the conference on the 'Enhancing Sustainable Business Strategies in the Aviation Industry' project organized by the Taiwan Institute for Sustainable Energy in 2023. Engaged in discussions and communication on ESG-related issues to strengthen the sustainable competitiveness of the domestic aviation industry.