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Materiality Assessment

#Result of Materiality Assessment

AfreecaTV conducted a three phase materiality assessment by analyzing the internal and external business environment and the interests of stakeholders in order to identify ESG core issues that need to be prioritized for management. The assessment considered seven principles of key indicators, including the Global Reporting Initiative (GRI) Standards, to select the most important ESG issues.

Materiality assessment process

STEP 01Form a pool of issues

By analyzing global sustainability management standards and economic, social, environmental, and industry issues, AfreecaTV has identified 27 relevant issues related to sustainable management trends.

  • Adopt international sustainability standards (GRI Standards, ISO 26000 & UN SDGs)
  • External environmental analysis (Media research, benchmarking)
  • Analyze issues in the industry
  • Examine internal sustainability issues
STEP 02Analyze the impact

Based on stakeholder surveys, media research, industry benchmarking, and expert evaluations, AfreecaTV has assessed the impact of each issue on its business and societal interest. Through this process, we have derived the priority order of these issues.

  • Analyze the impact of the issues on our business

    - Survey internal stakeholders (Feb.27- Mar. 10)

    - Expert evaluation

  • Analyze social interest on the issues

    - Benchmarking (Industry-related reporting issues, etc.)

    - Media research (Economic, social, environmental, etc.)

STEP 03Select key issues

Based on the assessment results, AfreecaTV has identified five key issues of high importance: conducting training to enhance employee capabilities, establishing an advanced organizational culture, creating new job opportunities, securing talented individuals, and reporting this analysis through the present report.

  • Select material issues (and rank them by priority)
  • Organize the detail as per the GRI Standards
  • Define the material issues

Result of the materiality assessment

Result of the materiality assessment
No. M/P Material issue Level of impact Page GRI
1 Material Training for employee competence High p.46~47 404-2
2 Material Advancing the organizational culture Medium p.50~52 -
3 Material Job creation and talent acquisition High p.46~47 401-1
4 Material Boosting data security and cyber security High p.54~57 418-1
5 Material Promoting mutual growth with partners Medium p.32~37 -
6 Potential Facilitating communication with stakeholders High p.9~10 -
7 Potential Business ethics and compliance Medium p.66~67 -
8 Potential Customer satisfaction and service quality High p.29~31 -
9 Potential Stimulating local economy Medium p.39~45 -

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