Table 3

Participant observation

Activities/Themes of meetingsDuration/FrequencyPractitioners involved
2019/12–2020/3
Reflections on the previous integrated report (2019)1 h (2019/12/11)CSR, BSD, PD, QA, Consultancy A
Information sharing for shareholder relation activities1 h (2020/1/27)CSR, BSD
Analysis of the results of the evaluations by external ESG rating agenciesHalf day/once a week (5 times)CSR
Information sharing for the ESG ratings analysis1 h (2020/2/18)CSR, BSD
Analysis of external evaluations of the integrated reportHalf day/once a week (5 times)CSR
Information sharing for the integrated report evaluation analysis1 h (2020/2/28)CSR, BSD
Interview with former parent company employees1.5 h (2020/3/25)CSR, Energy-H
Planning for the next integrated report (2020)1 h (2020/3/11)CSR, BSD, PD, QA, Consultancy A
2020/11–2021/10
Reflections on the previous integrated report (2020)1 h (2020/12/3)CSR, BSD, Consultancy A
Presentation given by different consulting companies on the materiality analysis30 min (4 times)CSR, BSD
Meeting with Energy-N on the materiality analysis1 hCSR, Energy-N
Planning and policies on the next integrated report (2021)1 h (2021/2/22 & 2021/3/4)CSR, BSD, Consultancy A
Regular meeting/unstructured interviews with the CSR department1 h (28 times)CSR
Meetings with the consulting firm on materiality analysis0.5∼1 h (13 times)CSR, BSD, Consultancy B
Presentation to top management on materiality analysis1 h (2021/5/6)Directors, CSR, BSD, Consultancy B
Communication with other companies in the same industry on sustainability initiatives1 h (2021/3/11)E1(senior manager), E2(middle manager), E12(executive)
Interview with top management for top messages on integrated reportFull day (2021/7/9)CEO, CFO, managers of new departments, Consultancy A
Training programs on sustainability initiatives conducted by external lecturer1.5 h (4 times)All employees and managers who have registered, Executives
Analysis of the results of the evaluations by external ESG rating agencies1∼1.5 h (3 times)CSR, Consultancy D
Regular internal <IR> meetings0.5∼1 h (7 times)CSR, BSD
Regular meetings with consulting firms1 h (11 times)CSR, BSD, Consultancy A
2022/2∼
Discussion on recent progress1 h (2022/2/8)E1(senior manager), E2(middle manager), E12(director)
Reflections on the previous integrated report (2021)1 h (2022/3/1)CSR, BSD, Consultancy C
Regular meetings with consulting firms0.5–1 h (every two weeks)CSR, BSD, Consultancy C
Source(s): Authors’ own work

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