Material Topics and Management Approaches

Materiality Analysis

To identify material topics, Cheng Shiu University adopted the EU’s Double Materiality approach, aligned with the AA1000 AccountAbility Principles and GRI 3: Material Topics 2021, to assess significant economic, environmental, and social (including human rights) impacts. The process is outlined below:

1 Understand the Organizational Context

The University reviewed its operating model and value chain, incorporating international sustainability standards, global trends, sustainability assessment criteria, benchmarking institutions, and stakeholder feedback. Similar and overlapping topics were consolidated to identify 28 sustainability topics, as shown below.

University Governance (G)

Institutional Reputation & Brand Image

University Governance & Risk Management

Regulatory Compliance

Academic Ethics

Financial Management

Talent Development & Retention

Teaching Resources & Learning Environment

Privacy Protection & Information Security

Academic Performance

AI & Digital Transformation for Sustainability

Stakeholder Engagement

Environmental Sustainability (E)

Climate Governance & Action

Energy Management & Conservation

Water Resource Management

Waste Management & Recycling

Campus Environmental Safety

Procurement & Supplier Management

Campus Ecology & Environmental Protection

Occupational Health & Safety

Social Inclusion (S)

Equity & Well-being

Student Physical & Mental Well-being

Financial Aid Measures

Student Internships & Employment

Research & Industry-Academia Collaboration

Alumni Engagement

University Social Responsibility (USR)

Global Partnerships

Education for Sustainable Development (ESD)

2 Identify Impacts and Assess Their Significance

The University assessed the actual and potential positive and negative impacts of its activities on the economy, environment, and society, including their likelihood, significance, and potential influence on University operations.

A. Assess Sustainability Impacts

For the 28 identified sustainability topics, the University assessed their actual and potential positive and negative impacts. Fourteen senior University executives completed an impact assessment to evaluate the likelihood and significance of each impact.

B. Assess Impacts on University Operations

The University evaluated the potential effects of each sustainability topic on its operations using five key factors: student enrollment/service revenue, institutional reputation, operating costs, funding and subsidies, and legal liability. Each factor was rated on a five-point scale.

C. Assess Stakeholder Concern

Through the 2025 Stakeholder Sustainability Survey, the University collected 1,515 responses from 10 stakeholder groups. After excluding 109 invalid responses, 1,406 valid responses were analyzed to determine and rank stakeholder concern for each sustainability topic.

3 Prioritize Impacts

1. Sustainability Impact Assessment

The sustainability impact score was determined by comparing the positive and negative impact scores and adopting the higher value (Max) as the final score. This score served as the Y-axis of the materiality matrix.

Positive Impact = ((Scope + Severity) ÷ 2) × Likelihood
Negative Impact = ((Scale + Irremediability) ÷ 2) × Likelihood

2. Impact on University Operations

The operational impact score for each topic was calculated by summing the scores of five operational impact factors and normalizing the result to a 0–1 scale for comparison across topics. This score served as the X-axis of the materiality matrix.

Operational Impact = (Total score of the five operational impact factors) ÷ (Maximum possible survey score)

3. Stakeholder Perspective

To reflect the relative importance of different stakeholder groups, weighted scores were applied to stakeholder concern for each sustainability topic. The results are presented as bubble sizes in the materiality matrix to support material topic identification.

Stakeholder Concern = Σ (Stakeholder concern score × Stakeholder weighting)

Stakeholder concern was ranked for each stakeholder group, with the top one-third of topics identified as high-priority topics.

4 Determine Material Topics

Based on the assessment results, Cheng Shiu University identified nine material topics by integrating sustainability impacts and operational impacts: University Governance & Risk Management, Financial Management, Regulatory Compliance, Institutional Reputation & Brand Image, Campus Environmental Safety, Financial Aid Measures, Research & Industry-Academia Collaboration, Student Internships & Employment, and Teaching Resources & Learning Environment.

To reflect its commitment to environmental sustainability and stakeholder expectations, the University additionally included Energy Management & Conservation, Student Physical & Mental Well-being, and Academic Ethics. Following approval by the Social Responsibility and Sustainable Development Committee, 12 material topics (9 + 3) were confirmed for 2025.

Ranked by significance, the 12 material topics are: University Governance & Risk Management, Financial Management, Regulatory Compliance, Institutional Reputation & Brand Image, Campus Environmental Safety, Financial Aid Measures, Research & Industry-Academia Collaboration, Student Internships & Employment, Teaching Resources & Learning Environment, Academic Ethics, Student Physical & Mental Well-being, and Energy Management & Conservation.

2025 Material Topics

University Governance (G)

Environmental Sustainability (E)

Social Inclusion (S)

University Governance & Risk Management

Financial Management

Regulatory Compliance

Institutional Reputation & Brand Image

Teaching Resources & Learning Environment

Academic Ethics

Campus Environmental Safety

Energy Management & Conservation

Financial Aid Measures

Research & Industry-Academia Collaboration

Student Internships & Employment

Student Physical & Mental Well-being

5 Review and Approve Material Topics

A total of 12 material topics were identified for 2025, including one new topic—Institutional Reputation & Brand Image. of these, seven align with the GRI Standards and SASB, while five are University-specific topics.

In accordance with the GRI Standards, the University discloses its management approach, commitments, targets, and performance for each material topic to address stakeholder concerns. Materiality assessments are conducted annually to monitor emerging sustainability issues and track progress toward long-term sustainability goals.

Changes in Material Topics

2025 Material Topics	2024 Material Topics	Change	Description
Institutional Reputation & Brand Image	－	Added	Added in response to stakeholder feedback to strengthen student recruitment, industry–academia collaboration, and international engagement through a strong institutional reputation and brand image.
Teaching Resources & Learning Environment	Infrastructure & Facilities	Renamed	Renamed to better reflect its broader scope, covering campus buildings, learning environments, teaching facilities, and practical training spaces.
Student Internships & Employment	Career Development & Industry-Academia Collaboration	Split	Emphasizes practical learning, internships, career guidance, and employment services.
Research & Industry-Academia Collaboration	Career Development & Industry-Academia Collaboration	Split	Emphasizes research excellence and the University's external impact through industry–academia collaboration.
－	Academic Performance	Reclassified	Reclassified as a general topic in 2025. Related disclosures remain available in Section 3-3, Academic Performance.
－	Education for Sustainable Development (ESD)	Reclassified	Reclassified as a general topic in 2025. Related initiatives and achievements remain disclosed in Section 3-7, Education for Sustainable Development (ESD).

Material Issue Matrix

1-4 重大矩陣圖s 2026-07-22 140343

Material Issue Description

In 2025, Cheng Shiu University identified 12 material topics through its materiality assessment, covering governance, environmental, and social dimensions. Governance topics include University Governance & Risk Management, Financial Management, Regulatory Compliance, Institutional Reputation & Brand Image, Teaching Resources & Learning Environment, and Academic Ethics. Environmental topics include Campus Environmental Safety and Energy Management & Conservation. Social topics include Financial Aid Measures, Research & Industry-Academia Collaboration, Student Internships & Employment, and Student Physical & Mental Well-being.

Through diverse stakeholder engagement channels, the University identifies the impacts of these material topics on its operations, society, and the environment, and develops corresponding management approaches and actions. Implementation results are regularly reviewed to strengthen sustainability governance and support continuous institutional development.

Material Issue	Corresponding Standards & SDGs	Significance to CSU and Explanation of Operational Impact	Activities Involving Negative Impact			Response Actions
Material Issue	Corresponding Standards & SDGs		Upstream	CSU	Downstream	Response Actions
University Governance & Risk Management	SASB ED-000 Activity Metrics	Performance indicators include, but are not limited to, freshman enrollment rates, recruitment strategies, teacher-student ratios, and teaching quality. Strong performance can enhance the university’s reputation, attract more students and investment, while poor performance may cause enrollment challenges and a negative campus atmosphere.	○	●	○	．Secure Ministry of Education funding to support teaching enhancement initiatives. ．Strengthen teaching quality assurance through rigorous curriculum review and quality management. ．Encourage faculty professional development to enrich curriculum content and teaching innovation.
Financial Management	GRI 201 Economic Performance SASB ED-270 Marketing & Recruiting Practices	Procurement and expenditure processes are established under the principles of fairness, openness, and impartiality, with regular audits. A systematic financial management policy optimizes financial operations and maintains profitability; conversely, poor management could lead to declining year-end cash and bank balances, increased debt ratios, and heightened financial loss risks.	○	●	○	．Financial statements are audited twice annually by independent certified public accountants to ensure reliability. ．Diversify funding sources and strengthen internal control mechanisms.
Regulatory Compliance	Customized issues	Our university strictly adheres to legal compliance, fostering a positive campus culture, reducing operational risks, and enhancing management performance. Compliance with laws and regulations brings a positive public image, while non-compliance could result in negative media coverage, penalties, reputational damage, and declining student enrollment.	○	●	●	．Maintain a dedicated platform for institutional policies and regulations. ．Implement an internal control system, supported by the Office of Internal Audit, to conduct annual internal audits and control reviews.
Institutional Reputation and Image	Customized issues	A strong institutional reputation enhances public trust and attracts talented faculty, students, and industry partners. Conversely, negative incidents or media coverage may damage the University's reputation, hinder student recruitment and industry collaboration, and weaken stakeholder confidence and support.	○	●	●	．Strengthen governance and risk management to safeguard institutional reputation and public trust. ．Publish annual sustainability reports and participate in sustainability assessments to enhance transparency and institutional reputation. ．Advance University Social Responsibility (USR) and sustainability initiatives to strengthen engagement with students, industry, and local communities.
Teaching Resources and Learning Environment	GRI 203 Indirect Economic Impact	The University plans and develops infrastructure while regularly upgrading software and hardware facilities to ensure teaching quality. Without these efforts, students may experience poor online learning outcomes, faculty may lack adequate teaching equipment, and campus facilities may deteriorate.	○	●	●	．Upgrade digital systems and replace aging equipment. ．Expand library and online learning resources to support digital teaching and learning. ．Establish certification training facilities to provide diverse hands-on learning environments. ．Upgrade the campus core network infrastructure to enhance overall network performance.
Academic Ethics	GRI 205 Anti-corruption	The University regularly promotes the principles of academic ethics to faculty and students and ensures their integration into teaching practices to gain societal trust and support. Conversely, neglecting these principles could lead to reputational damage, a decline in academic integrity, and enrollment challenges.	○	●	●	．Establish an Academic Ethics Committee and implement policies on academic ethics and thesis quality assurance. ．Provide academic research ethics training for faculty and students. ．Require academic ethics education for graduate students as a compulsory course or graduation requirement. ．Publish Guidelines for the Use of Generative AI in Teaching and Learning to promote the ethical and responsible use of AI.
Campus Safety	Customized issues	The university supervises campus environmental and safety measures by regularly inspecting disaster prevention and response facilities and conducting awareness programs, ensuring no negative impact on surrounding communities and safeguarding the safety of faculty, staff, and students.	○	●	●	．Establish a Campus Safety and Emergency Response Center. ．Maintain a University Traffic Safety Committee to strengthen campus traffic safety management.
Energy Management & Conservation	GRI 302 Energy GRI 305 Emissions	The university replaces outdated equipment and actively implements energy-saving management to reduce campus electricity costs, while encouraging suppliers and partner companies to participate in such initiatives. Without energy-saving measures, the university would face increased electricity expenses and additional greenhouse gas emissions.	○	●	○	．Conduct annual greenhouse gas inventories and monitor carbon reduction performance. ．Promote green procurement by prioritizing eco-labeled products. ．Continuously optimize short-, medium-, and long-term energy- and water-saving measures.
Financial Aid Measures	Customized issues	To encourage outstanding students, as well as those from economically disadvantaged and underprivileged backgrounds, the university offers various scholarships and financial aid programs to help students complete their studies, reduce financial burdens, and ensure equal educational opportunities. Conversely, the absence of a comprehensive financial aid mechanism may cause economically disadvantaged students to drop out due to tuition pressure, affecting personal development and potentially reducing the accessibility of education and opportunities for upward social mobility.	○	●	○	．Provide comprehensive financial aid, including living grants, emergency assistance, housing subsidies, and student support programs. in AY2024, scholarships and financial aid totaled NT$70.98 million, benefiting 10,969 students. ．Operate a Special Education Resource Center to support students with disabilities. ．Operate an Indigenous Student Resource Center to support Indigenous students' academic success.
Research & Industry-Academia Collaboration	SASB ED-260Quality of Education &Gainful Employment	By promoting industry collaboration, interdisciplinary research, and resource sharing, the University enhances industrial competitiveness while strengthening students’ practical skills and employability. Without effective implementation, academic–industry cooperation and student engagement may be limited, weakening talent development and institutional capacity.	○	●	●	．Strengthen industry–academia collaboration and interdisciplinary research to enhance R&D capacity and strategic industry partnerships. ．Promote hands-on learning, capstone projects, and industry co-teaching to strengthen students' practical skills and employability. ．Integrate internal and external resources with industry partnership platforms to advance technology innovation, knowledge transfer, and talent development.
Student Internships and Employment	SASB ED-260Quality of Education &Gainful Employment	Through practical courses, company visits, internships, job matching, and career guidance, the University broadens students’ perspectives and strengthens their workplace awareness and employability. Without sufficient industry exposure, students may struggle to understand market needs, resulting in skills gaps and reduced career competitiveness.	○	●	●	．Provide career guidance to support career exploration and job readiness. ．Promote off-campus internships and certification training to strengthen practical skills and professional qualifications. ．Operate the Cheng Shiu Job Portal and hold regular career fairs to expand employment matching and workplace connections.
Student Physical and Mental Health	Customized issues	The university has established a Counseling Center to provide students with appropriate psychological support. Good physical and mental health not only benefits students’ academic performance but can also positively influence their character and mindset. Conversely, students may be more prone to feelings of anxiety and sadness.		●	●	．Conduct mental health screenings and provide counseling and psychological support services. ．Promote campus health programs to enhance students' health literacy. ．Deliver smoking cessation, drug prevention, and health education programs to prevent substance abuse.

Note: For activities involving negative impacts, cause, contribute to, or are directly linked to the impact. ● indicates a significant impact, while ○ indicates a minor impact. Upstream includes suppliers and senior high schools/vocational high schools; downstream includes students, parents, and industry partners.

Material Issue Management

To strengthen the management and governance of material topics, Cheng Shiu University discloses the relevant SDGs, annual performance against targets, and alignment with the University Development Plan for each material topic. The University also outlines its strategies and commitments, short-term objectives, and medium- to long-term plans, while providing references to the corresponding Action Response sections. These disclosures enhance transparency and reinforce the effectiveness of sustainability management.

Material Issue	2025 Target Achievement Status	Linked to the School Development Project Goal
University Governance & Risk Management	The undergraduate retention rate for daytime bachelor's programs reached 84.74% in AY2024. The 2025 internal audit plan recorded 82 conformities and zero nonconformities. The University's 2024 Accountability Report was published in August 2025. Two professional enrollment workshops were held in 2025, with active participation from faculty and administrative staff.	Strategy one: Ensure the quality of teaching to attain sustainable teaching excellence Strategy seven: Comprehensive resource planning to enhance organizational performance Strategy Eight: Improve school administration management to sustain school development	▸ Maintain an undergraduate retention rate of at least 80% for daytime bachelor's programs. ▸ Strengthen internal controls through regular audits and self-assessments. ▸ Publish an annual Accountability Report. ▸ Conduct two professional enrollment workshops each year.	．Optimize academic programs and organizational structure in response to industry trends and enrollment needs. ．Promote digitalized administrative processes to enhance institutional management efficiency. ．Strengthen internal controls, internal audits, and institutional research to improve governance and risk management. ．Enhance enrollment strategies and student selection mechanisms to strengthen recruitment quality and institutional accountability.
Financial Management	Non-tuition revenue accounted for 50.24% of total revenue in AY2024. Two independent financial audits were completed in 2025, and the annual financial statements were audited by certified public accountants. The 2025 internal audit plan was implemented to strengthen the reliability of financial reporting, with audit reports disclosed in the University's Financial Information Disclosure section.	Strategy seven: Comprehensive resource planning to enhance organizational performance	▸ Maintain non-tuition revenue at 40% of total revenue. ▸ Conduct two annual independent audits and prepare annual financial statements. ▸ Conduct annual internal audits to strengthen the reliability of financial reporting.	．Expand industry–academia collaboration and secure external funding and competitive grants. ．Achieve a 100% pass rate in the Ministry of Education's triennial financial audits conducted by independent accountants. ．Disclose financial performance and operating results on the University website to strengthen stakeholder trust and transparency.
Regulatory Compliance	Four University Council meetings were convened during AY2024. All 19 academic departments successfully passed the 2025 Ministry of Education program evaluations, supporting continuous improvement in teaching quality. The University underwent the 2025 institutional evaluation commissioned by the Ministry of Education and conducted by the Taiwan Assessment and Evaluation Association to enhance institutional quality and sustainable development. One compliance violation was recorded in 2025. As it involved no major misconduct, corrective and preventive actions were implemented following an internal review. No corruption incidents were reported in 2025.	Strategy one: Ensure the quality of teaching to attain sustainable teaching excellence Strategy seven: Comprehensive resource planning to enhance organizational performance Strategy Eight: Improve school administration management to sustain school development	▸ Regularly review and update institutional policies and regulations in accordance with administrative procedures. ▸ Conduct annual internal reviews of all 23 academic departments to support continuous development. ▸ Conduct regular institutional self-evaluations and undergo external institutional evaluations.	．Strengthen management mechanisms to safeguard students’ right to education. ．Conduct regular reviews, site visits, and evaluations to drive continuous improvement. ．Regularly update policies and regulations in response to changing needs to strengthen university governance. ．Ensure regulatory compliance and integrity, with a goal of zero violations and zero corruption.
Institutional Reputation and Image	The University was featured in five media interviews in 2025. The University strengthened its brand through official LINE, Facebook, and YouTube platforms. The University participated in eight sustainability and USR awards and assessments in 2025 to drive continuous improvement.	Strategy Eight: Improve school administration management to sustain school development	▸ Increase media engagement through interviews with the President and University leaders. ▸ Maintain social media platforms for student recruitment. ▸ Participate in at least five sustainability or University Social Responsibility (USR) awards and assessments annually to drive continuous improvement.	．Strengthen the promotion of the University's distinctive strengths and educational achievements. ．Enhance student recruitment through targeted media outreach and partnerships with feeder schools. ．Integrate university governance, sustainable development, USR, and brand strategies to strengthen institutional competitiveness.
Teaching Resources and Learning Environment	Over NT$330 million was invested in upgrading teaching facilities and equipment in AY2024. The bilingual campus system reached 42% completion in 2025, integrating services such as credit transfer, summer sessions, and event registration to enhance administrative efficiency. The University Library housed 537,377 volumes and resources in AY2024. in 2025, the University held 14 digital learning workshops and supported 46 faculty learning communities with 421 participants. A total of 37 arts and humanities events were organized in 2025. Campus accessibility was improved through the installation of handrails and barrier-free enhancements in aging buildings. Existing buildings were renovated into international student residences (Xingxue Hall and Yucai Hall), revitalizing campus space and expanding student housing capacity.	Strategy one: Ensure the quality of teaching to attain sustainable teaching excellence Strategy four: Reinforce international exchange to expand the international horizon Strategy six: Create a high-quality environment to elevate artistic cultivation Strategy seven: Comprehensive resource planning to enhance organizational performance	▸ Continuously upgrade teaching facilities and digital infrastructure. ▸ Develop bilingual teaching and administrative platforms. ▸ Expand library collections and advance AI-enabled library services. ▸ Conduct 10 digital teaching workshops annually and support faculty learning communities to enhance teaching capabilities. ▸ Revitalize the Art Center through hybrid digital art exhibitions. ▸ Continuously improve campus accessibility. ▸ Upgrade and maintain aging buildings and facilities to enhance the campus environment.	．Develop distinctive teaching, internship, and digital arts learning spaces to strengthen hands-on and innovative learning. ．Promote bilingual campus information and facilities, and develop a smart library to enhance internationalization and smart services. ．Enhance digital learning environments and accessible facilities to create an inclusive, high-quality campus. ．Establish AI learning and practice spaces to foster smart teaching and cultivate interdisciplinary AI talent.
Academic Ethics	100% of graduate theses and dissertations passed the professional review process. in 2025, 100% of graduate students fulfilled the academic integrity training requirement, with one academic integrity violation reported.	Strategy one: Ensure the quality of teaching to attain sustainable teaching excellence	▸ Achieve a 100% professional review rate for graduate theses and dissertations. ▸ Ensure 100% of graduate students complete the Academic Research Ethics Education Program.	．Strengthen quality assurance for theses and dissertations while reinforcing academic integrity. ．Maintain zero academic integrity violations.
Campus Safety	The University maintained five emergency response systems and 796 emergency call stations (telephones) across campus. The Campus Safety Center was equipped with three electric scooters, mobile phones, and language translators to enhance mobility and multilingual emergency support. in 2025, six earthquake evacuation drills and disaster preparedness education sessions were conducted, with a total of 11,658 participants. in 2025, 21 traffic safety awareness activities were held, engaging 5,949 faculty members and students.	Strategy two: Comprehensive Tutoring Network, Guiding Career Development Strategy Five: Strengthening General Education and Fostering Holistic Development	▸ Continuously enhance campus safety facilities based on annual campus safety assessments. ▸ Establish a mobile campus safety center integrated with the emergency response system to improve incident response efficiency. ▸ Conduct disaster preparedness, earthquake evacuation, and traffic safety education and drills.	．Establish an integrated campus safety network. ．Strengthen safety education for faculty and students. ．Enhance safety awareness and emergency response preparedness.
Energy Management & Conservation	The electronic document system maintained an online approval rate above 90%, saving approximately 90,000 sheets of paper annually. Green procurement totaled NT$26.29 million. Elevators in the Administration Building and student dormitories were replaced with regenerative systems achieving approximately 25% energy recovery and estimated annual savings of 40,000 kWh. Student dormitory heat pumps were replaced, reducing estimated annual carbon emissions by 15,000 kg. in 2025, LED lighting coverage reached 90%, variable-frequency and high-efficiency air conditioning accounted for 76%, and 24% of elevators had energy recovery systems. The Energy Management System was upgraded to integrate air-conditioning schedules across the Administration, Library and Technology, and Humanities Buildings. Campus electricity consumption totaled 14.441 million kWh in 2025, representing a 0.98% annual reduction.	Strategy seven: Comprehensive resource planning to enhance organizational performance	▸ Enhance administrative efficiency through integrated campus information systems. ▸ Promote green procurement by prioritizing eco-labeled and energy-efficient products, with annual purchases exceeding NT$10 million. ▸ Replace aging elevators in the Administration Building and student dormitories with energy-regenerative systems. ▸ Replace natural gas boilers in student dormitories with high-efficiency heat pump systems. ▸ Install smart scheduling and access control systems for air conditioning in classrooms, laboratories, faculty offices, and administrative offices. ▸ Implement an Energy Management System (EMS) to integrate electricity, HVAC, solar power, and lighting systems across campus. ▸ Achieve an annual electricity saving rate of at least 1%.	．Replace drinking fountains used for over eight years with Level 1 energy-efficient models. ．Enhance environmental management and advance paperless campus governance. ．Promote green procurement and replace aging equipment with energy-efficient alternatives. ．Upgrade aging buildings and facilities with high-efficiency, smart energy management systems. ．Strengthen environmental education and energy conservation awareness. ．Maintain annual electricity savings of at least 1%.
Financial Aid Measures	The University allocated NT$26.10 million in institutional funding for student financial aid in AY2024. in 2025, the Comprehensive Student Support Program benefited 1,409 students, representing 38% of disadvantaged students. Student scholarships and financial aid totaled NT$70.98 million in AY2024, benefiting 10,969 students. in 2025, the University offered 10 bridge courses and provided remedial instruction to more than 1,300 student enrollments.	Strategy two: Comprehensive Tutoring Network, Guiding Career Development Strategy Five: Strengthening General Education and Fostering Holistic Development	▸ Provide targeted academic support for failed courses, achieving a pass rate of at least 80%. ▸ Ensure that over 30% of disadvantaged students benefit from the Comprehensive Student Support Program. ▸ Increase the number of economically disadvantaged students receiving financial assistance by 2% annually. ▸ Strengthen foundational learning through bridge courses, remedial instruction, and ability-based teaching.	．Implement a Comprehensive Student Support Program that provides academic support, diverse learning opportunities, and scholarships to promote learning in place of part-time work. ．Continuously strengthen financial aid measures to support economically disadvantaged students. ．Enhance students’ foundational competencies to improve learning outcomes.
Research & Industry-Academia Collaboration	in 2025, the University completed 1,603 industry–academia collaboration projects with 1,078 partner enterprises, securing over NT$390 million in collaboration funding, filing 50 patent applications, completing 21 technology transfer cases, and generating more than NT$22 million in technology transfer revenue. A total of 34 domestic and 34 overseas student industry–academia programs were offered in AY2024 to cultivate skilled talent and address workforce shortages. Three technical service teams were established to support 45 enterprises. in AY2024, the University offered 47 vocational training and skills development programs, with 1,681 enrollments.	Strategy three: Link regional industries to enhance industry-academia collaboration Strategy four: Reinforce international exchange to expand the international horizon	▸ Secure over NT$400 million in industry–academia collaboration funding, file 40 patent applications, and complete 30 technology transfers. ▸ Form three technical service teams annually to support 40 enterprises. ▸ Launch three domestic and five overseas student industry–academia programs. ▸ Offer at least 15 vocational training courses annually to strengthen professional skills.	．Strengthen industry–academia R&D mechanisms, faculty–industry engagement, patent applications, and technology transfer. ．Align industry–academia programs with national priority industries to cultivate industry-ready professionals.
Student Internships and Employment	in 2025, the University offered 66 certification preparation courses in information technology and professional skills, resulting in 2,628 certifications earned. in AY2024, 78 career development activities attracted 4,682 participants. The campus career fair brought together more than 100 employers, offering over 5,000 job opportunities. in 2025, three alumni career-sharing sessions were held with 434 participants, achieving an 85.21% satisfaction rate. The one-year graduate employment survey for AY2023 graduates achieved an 84.85% response rate, with an average satisfaction score of 4.26.	Strategy two: Comprehensive Tutoring Network, Guiding Career Development Strategy three: Link regional industries to enhance industry-academia collaboration	▸ Support students in obtaining professional certifications to enhance employability. ▸ Organize at least 20 career development activities annually, including résumé writing, interview preparation, entrepreneurship seminars, career fairs, and alumni sharing sessions. ▸ Conduct regular evaluations and site visits of internship providers to ensure internship quality. ▸ Achieve a 90% response rate and an average satisfaction score of at least 4.0 in graduate employment satisfaction surveys.	．Strengthen students’ practical skills and enhance faculty teaching and research capacity. ．Advance youth employability strategies to bridge the gap between academia and industry and cultivate industry-ready talent. ．Conduct regular graduate destination, alumni, and employer satisfaction surveys to support curriculum enhancement and teaching improvement.
Student Physical and Mental Health	in 2025, 3,749 students completed the high-risk screening, with 908 identified for follow-up care and support. The University established the Journey of Life curriculum and offered 49 general education courses on life education, enrolling 2,259 students. in AY2024, the University organized four health promotion programs, eight first-aid training sessions, and three sex education and HIV/AIDS prevention activities, with a total of 3,403 participants. in AY2024, the University completed the Ministry of Education's food hygiene inspection, with one campus food service provider receiving guidance and implementing corrective actions. in AY2024, the University conducted 13 drug prevention activities with 3,812 participants and 28 smoking cessation and tobacco prevention programs with 3,015 participants.	Strategy two: Comprehensive Tutoring Network, Guiding Career Development Strategy Five: Strengthening General Education and Fostering Holistic Development	▸ Provide diverse counseling services to support campus adjustment and stress management. ▸ Promote character and life education to foster positive values. ▸ Conduct health screenings and promotion programs, including disease prevention and food hygiene oversight. ▸ Conduct 15 drug prevention awareness activities. ▸ Offer smoking cessation programs and 10 tobacco prevention activities. ▸ Promote adaptive physical education, fitness assessments, and CPR/AED certification training.	．Integrate counseling resources to support students’ holistic well-being. ．Promote character, life, and health education to foster civic literacy and positive values. ．Strengthen health promotion, disease prevention, and campus safety education to enhance awareness and emergency preparedness. ．Advance drug prevention, a smoke-free campus, and physical education to cultivate healthy lifestyles, lifelong fitness, and first-aid skills.

Material Issue

SDGs

2025 Target Achievement Status

Linked to the School Development Project Goal

Policy and Commitment

Short-Term Goal

Medium to Long-Term Goal

University Governance & Risk Management

P975C24T11#yIS1

P976C24T11#yIS1

P979C25T11#yIS1 The undergraduate retention rate for daytime bachelor's programs reached 84.74% in AY2024.

P979C25T11#yIS1 The 2025 internal audit plan recorded 82 conformities and zero nonconformities.

P979C25T11#yIS1 The University's 2024 Accountability Report was published in August 2025.

P979C25T11#yIS1 Two professional enrollment workshops were held in 2025, with active participation from faculty and administrative staff.

Strategy one:

Ensure the quality of teaching to attain sustainable teaching excellence

Strategy seven:

Comprehensive resource planning to enhance organizational performance

Strategy Eight:

Improve school administration management to sustain school development

▸ Maintain an undergraduate retention rate of at least 80% for daytime bachelor's programs.

▸ Strengthen internal controls through regular audits and self-assessments.

▸ Publish an annual Accountability Report.

▸ Conduct two professional enrollment workshops each year.

．Optimize academic programs and organizational structure in response to industry trends and enrollment needs.

．Promote digitalized administrative processes to enhance institutional management efficiency.

．Strengthen internal controls, internal audits, and institutional research to improve governance and risk management.

．Enhance enrollment strategies and student selection mechanisms to strengthen recruitment quality and institutional accountability.

Financial Management

P961C17T11#yIS1

P962C18T11#yIS1 Non-tuition revenue accounted for 50.24% of total revenue in AY2024.

P962C18T11#yIS1 Two independent financial audits were completed in 2025, and the annual financial statements were audited by certified public accountants.

P962C18T11#yIS1 The 2025 internal audit plan was implemented to strengthen the reliability of financial reporting, with audit reports disclosed in the University's Financial Information Disclosure section.

Strategy seven:

Comprehensive resource planning to enhance organizational performance

▸ Maintain non-tuition revenue at 40% of total revenue.

▸ Conduct two annual independent audits and prepare annual financial statements.

▸ Conduct annual internal audits to strengthen the reliability of financial reporting.

．Expand industry–academia collaboration and secure external funding and competitive grants.

．Achieve a 100% pass rate in the Ministry of Education's triennial financial audits conducted by independent accountants.

．Disclose financial performance and operating results on the University website to strengthen stakeholder trust and transparency.

Regulatory Compliance

P945C10T11#yIS1

P946C11T11#yIS1 Four University Council meetings were convened during AY2024.

P946C11T11#yIS1 All 19 academic departments successfully passed the 2025 Ministry of Education program evaluations, supporting continuous improvement in teaching quality.

P946C11T11#yIS1 The University underwent the 2025 institutional evaluation commissioned by the Ministry of Education and conducted by the Taiwan Assessment and Evaluation Association to enhance institutional quality and sustainable development.

P946C11T11#yIS1 One compliance violation was recorded in 2025. As it involved no major misconduct, corrective and preventive actions were implemented following an internal review.

P946C11T11#yIS1 No corruption incidents were reported in 2025.

Strategy one:

Ensure the quality of teaching to attain sustainable teaching excellence

Strategy seven:

Comprehensive resource planning to enhance organizational performance

Strategy Eight:

Improve school administration management to sustain school development

▸ Regularly review and update institutional policies and regulations in accordance with administrative procedures.

▸ Conduct annual internal reviews of all 23 academic departments to support continuous development.

▸ Conduct regular institutional self-evaluations and undergo external institutional evaluations.

．Strengthen management mechanisms to safeguard students’ right to education.

．Conduct regular reviews, site visits, and evaluations to drive continuous improvement.

．Regularly update policies and regulations in response to changing needs to strengthen university governance.

．Ensure regulatory compliance and integrity, with a goal of zero violations and zero corruption.

Institutional Reputation and Image

P975C24T11#yIS1

P961C17T11#yIS1

P1023C47T11#yIS1 The University was featured in five media interviews in 2025.

P1023C47T11#yIS1 The University strengthened its brand through official LINE, Facebook, and YouTube platforms.

P1023C47T11#yIS1 The University participated in eight sustainability and USR awards and assessments in 2025 to drive continuous improvement.

Strategy Eight:

Improve school administration management to sustain school development

▸ Increase media engagement through interviews with the President and University leaders.

▸ Maintain social media platforms for student recruitment.

▸ Participate in at least five sustainability or University Social Responsibility (USR) awards and assessments annually to drive continuous improvement.

．Strengthen the promotion of the University's distinctive strengths and educational achievements.

．Enhance student recruitment through targeted media outreach and partnerships with feeder schools.

．Integrate university governance, sustainable development, USR, and brand strategies to strengthen institutional competitiveness.

Teaching Resources and Learning Environment

P1019C46T11#yIS1

P1020C46T11#yIS1

P1021C46T11#yIS1

P1025C47T11#yIS1 Over NT$330 million was invested in upgrading teaching facilities and equipment in AY2024.

P1025C47T11#yIS1 The bilingual campus system reached 42% completion in 2025, integrating services such as credit transfer, summer sessions, and event registration to enhance administrative efficiency.

P1025C47T11#yIS1 The University Library housed 537,377 volumes and resources in AY2024.

P1025C47T11#yIS1 in 2025, the University held 14 digital learning workshops and supported 46 faculty learning communities with 421 participants.

P1025C47T11#yIS1 A total of 37 arts and humanities events were organized in 2025.

P1025C47T11#yIS1 Campus accessibility was improved through the installation of handrails and barrier-free enhancements in aging buildings.

P1025C47T11#yIS1 Existing buildings were renovated into international student residences (Xingxue Hall and Yucai Hall), revitalizing campus space and expanding student housing capacity.

Strategy one:

Ensure the quality of teaching to attain sustainable teaching excellence

Strategy four:

Reinforce international exchange to expand the international horizon

Strategy six:

Create a high-quality environment to elevate artistic cultivation

Strategy seven:

Comprehensive resource planning to enhance organizational performance

▸ Continuously upgrade teaching facilities and digital infrastructure.

▸ Develop bilingual teaching and administrative platforms.

▸ Expand library collections and advance AI-enabled library services.

▸ Conduct 10 digital teaching workshops annually and support faculty learning communities to enhance teaching capabilities.

▸ Revitalize the Art Center through hybrid digital art exhibitions.

▸ Continuously improve campus accessibility.

▸ Upgrade and maintain aging buildings and facilities to enhance the campus environment.

．Develop distinctive teaching, internship, and digital arts learning spaces to strengthen hands-on and innovative learning.

．Promote bilingual campus information and facilities, and develop a smart library to enhance internationalization and smart services.

．Enhance digital learning environments and accessible facilities to create an inclusive, high-quality campus.

．Establish AI learning and practice spaces to foster smart teaching and cultivate interdisciplinary AI talent.

Academic Ethics

P993C31T11#yIS1

P994C31T11#yIS1

P996C32T11#yIS1 100% of graduate theses and dissertations passed the professional review process.

P1022C47T11#yIS1 in 2025, 100% of graduate students fulfilled the academic integrity training requirement, with one academic integrity violation reported.

Strategy one:

Ensure the quality of teaching to attain sustainable teaching excellence

▸ Achieve a 100% professional review rate for graduate theses and dissertations.

▸ Ensure 100% of graduate students complete the Academic Research Ethics Education Program.

．Strengthen quality assurance for theses and dissertations while reinforcing academic integrity.

．Maintain zero academic integrity violations.

Campus Safety

P1170C111T11#yIS1

P1171C111T11#yIS1

P1172C112T11#yIS1 The University maintained five emergency response systems and 796 emergency call stations (telephones) across campus.

P1172C112T11#yIS1 The Campus Safety Center was equipped with three electric scooters, mobile phones, and language translators to enhance mobility and multilingual emergency support.

P1172C112T11#yIS1 in 2025, six earthquake evacuation drills and disaster preparedness education sessions were conducted, with a total of 11,658 participants.

P1172C112T11#yIS1 in 2025, 21 traffic safety awareness activities were held, engaging 5,949 faculty members and students.

Strategy two:

Comprehensive Tutoring Network, Guiding Career Development

Strategy Five: Strengthening General Education and Fostering Holistic Development

▸ Continuously enhance campus safety facilities based on annual campus safety assessments.

▸ Establish a mobile campus safety center integrated with the emergency response system to improve incident response efficiency.

▸ Conduct disaster preparedness, earthquake evacuation, and traffic safety education and drills.

．Establish an integrated campus safety network.

．Strengthen safety education for faculty and students.

．Enhance safety awareness and emergency response preparedness.

Energy Management & Conservation

P1132C96T11#yIS1

P1133C96T11#yIS1

P1134C96T11#yIS1

P1135C96T11#yIS1

P1137C97T11#yIS1 The electronic document system maintained an online approval rate above 90%, saving approximately 90,000 sheets of paper annually.

P1137C97T11#yIS1 Green procurement totaled NT$26.29 million.

P1137C97T11#yIS1 Elevators in the Administration Building and student dormitories were replaced with regenerative systems achieving approximately 25% energy recovery and estimated annual savings of 40,000 kWh.

P1137C97T11#yIS1 Student dormitory heat pumps were replaced, reducing estimated annual carbon emissions by 15,000 kg.

P1137C97T11#yIS1 in 2025, LED lighting coverage reached 90%, variable-frequency and high-efficiency air conditioning accounted for 76%, and 24% of elevators had energy recovery systems.

P1137C97T11#yIS1 The Energy Management System was upgraded to integrate air-conditioning schedules across the Administration, Library and Technology, and Humanities Buildings.

P1022C47T11#yIS1 Campus electricity consumption totaled 14.441 million kWh in 2025, representing a 0.98% annual reduction.

Strategy seven:

Comprehensive resource planning to enhance organizational performance

▸ Enhance administrative efficiency through integrated campus information systems.

▸ Promote green procurement by prioritizing eco-labeled and energy-efficient products, with annual purchases exceeding NT$10 million.

▸ Replace aging elevators in the Administration Building and student dormitories with energy-regenerative systems.

▸ Replace natural gas boilers in student dormitories with high-efficiency heat pump systems.

▸ Install smart scheduling and access control systems for air conditioning in classrooms, laboratories, faculty offices, and administrative offices.

▸ Implement an Energy Management System (EMS) to integrate electricity, HVAC, solar power, and lighting systems across campus.

▸ Achieve an annual electricity saving rate of at least 1%.

．Replace drinking fountains used for over eight years with Level 1 energy-efficient models.

．Enhance environmental management and advance paperless campus governance.

．Promote green procurement and replace aging equipment with energy-efficient alternatives.

．Upgrade aging buildings and facilities with high-efficiency, smart energy management systems.

．Strengthen environmental education and energy conservation awareness.

．Maintain annual electricity savings of at least 1%.

Financial Aid Measures

P1101C82T11#yIS1

P1102C82T11#yIS1

P1103C83T11#yIS1 The University allocated NT$26.10 million in institutional funding for student financial aid in AY2024.

P1103C83T11#yIS1 in 2025, the Comprehensive Student Support Program benefited 1,409 students, representing 38% of disadvantaged students.

P1103C83T11#yIS1 Student scholarships and financial aid totaled NT$70.98 million in AY2024, benefiting 10,969 students.

P1103C83T11#yIS1 in 2025, the University offered 10 bridge courses and provided remedial instruction to more than 1,300 student enrollments.

Strategy two:

Comprehensive Tutoring Network, Guiding Career Development

Strategy Five: Strengthening General Education and Fostering Holistic Development

▸ Provide targeted academic support for failed courses, achieving a pass rate of at least 80%.

▸ Ensure that over 30% of disadvantaged students benefit from the Comprehensive Student Support Program.

▸ Increase the number of economically disadvantaged students receiving financial assistance by 2% annually.

▸ Strengthen foundational learning through bridge courses, remedial instruction, and ability-based teaching.

．Implement a Comprehensive Student Support Program that provides academic support, diverse learning opportunities, and scholarships to promote learning in place of part-time work.

．Continuously strengthen financial aid measures to support economically disadvantaged students.

．Enhance students’ foundational competencies to improve learning outcomes.

Research & Industry-Academia Collaboration

P1102C82T11#yIS1

SDG8

SDG9

P1103C83T11#yIS1 in 2025, the University completed 1,603 industry–academia collaboration projects with 1,078 partner enterprises, securing over NT$390 million in collaboration funding, filing 50 patent applications, completing 21 technology transfer cases, and generating more than NT$22 million in technology transfer revenue.

P1103C83T11#yIS1 A total of 34 domestic and 34 overseas student industry–academia programs were offered in AY2024 to cultivate skilled talent and address workforce shortages.

P1103C83T11#yIS1 Three technical service teams were established to support 45 enterprises.

P1103C83T11#yIS1 in AY2024, the University offered 47 vocational training and skills development programs, with 1,681 enrollments.

Strategy three:

Link regional industries to enhance industry-academia collaboration

Strategy four:

Reinforce international exchange to expand the international horizon

▸ Secure over NT$400 million in industry–academia collaboration funding, file 40 patent applications, and complete 30 technology transfers.

▸ Form three technical service teams annually to support 40 enterprises.

▸ Launch three domestic and five overseas student industry–academia programs.

▸ Offer at least 15 vocational training courses annually to strengthen professional skills.

．Strengthen industry–academia R&D mechanisms, faculty–industry engagement, patent applications, and technology transfer.

．Align industry–academia programs with national priority industries to cultivate industry-ready professionals.

Student Internships and Employment

P1102C82T11#yIS1

SDG8

P1103C83T11#yIS1 in 2025, the University offered 66 certification preparation courses in information technology and professional skills, resulting in 2,628 certifications earned.

P1103C83T11#yIS1 in AY2024, 78 career development activities attracted 4,682 participants. The campus career fair brought together more than 100 employers, offering over 5,000 job opportunities. in 2025, three alumni career-sharing sessions were held with 434 participants, achieving an 85.21% satisfaction rate.

P1103C83T11#yIS1 The one-year graduate employment survey for AY2023 graduates achieved an 84.85% response rate, with an average satisfaction score of 4.26.

Strategy two:

Comprehensive Tutoring Network, Guiding Career Development

Strategy three:

Link regional industries to enhance industry-academia collaboration

▸ Support students in obtaining professional certifications to enhance employability.

▸ Organize at least 20 career development activities annually, including résumé writing, interview preparation, entrepreneurship seminars, career fairs, and alumni sharing sessions.

▸ Conduct regular evaluations and site visits of internship providers to ensure internship quality.

▸ Achieve a 90% response rate and an average satisfaction score of at least 4.0 in graduate employment satisfaction surveys.

．Strengthen students’ practical skills and enhance faculty teaching and research capacity.

．Advance youth employability strategies to bridge the gap between academia and industry and cultivate industry-ready talent.

．Conduct regular graduate destination, alumni, and employer satisfaction surveys to support curriculum enhancement and teaching improvement.

Student Physical and Mental Health

P1116C89T11#yIS1

P1117C89T11#yIS1

P1175C112T11#yIS1 in 2025, 3,749 students completed the high-risk screening, with 908 identified for follow-up care and support.

P1175C112T11#yIS1 The University established the Journey of Life curriculum and offered 49 general education courses on life education, enrolling 2,259 students.

P1175C112T11#yIS1 in AY2024, the University organized four health promotion programs, eight first-aid training sessions, and three sex education and HIV/AIDS prevention activities, with a total of 3,403 participants.

P1175C112T11#yIS1 in AY2024, the University completed the Ministry of Education's food hygiene inspection, with one campus food service provider receiving guidance and implementing corrective actions.

P1175C112T11#yIS1 in AY2024, the University conducted 13 drug prevention activities with 3,812 participants and 28 smoking cessation and tobacco prevention programs with 3,015 participants.

Strategy two:

Comprehensive Tutoring Network, Guiding Career Development

Strategy Five: Strengthening General Education and Fostering Holistic Development

▸ Provide diverse counseling services to support campus adjustment and stress management.

▸ Promote character and life education to foster positive values.

▸ Conduct health screenings and promotion programs, including disease prevention and food hygiene oversight.

▸ Conduct 15 drug prevention awareness activities.

▸ Offer smoking cessation programs and 10 tobacco prevention activities.

▸ Promote adaptive physical education, fitness assessments, and CPR/AED certification training.

．Integrate counseling resources to support students’ holistic well-being.

．Promote character, life, and health education to foster civic literacy and positive values.

．Strengthen health promotion, disease prevention, and campus safety education to enhance awareness and emergency preparedness.

．Advance drug prevention, a smoke-free campus, and physical education to cultivate healthy lifestyles, lifelong fitness, and first-aid skills.

Note: Progress is indicated as follows: P929#yIS1 fully achieved, P929#yIS2 partially achieved, and not achieved.

Sustainability Performance Tracking

To strengthen sustainability performance management, Cheng Shiu University has established an ESG data collection and tracking mechanism to regularly monitor performance across the three ESG dimensions: governance, social, and environmental sustainability. Key indicators include institutional governance, talent development, industry-academia collaboration, social engagement, energy and resource management, and net-zero carbon reduction. Quantitative analysis is used to track performance trends and improvement outcomes, providing a basis for institutional enhancement, resource allocation, and the continuous refinement of sustainability strategies to maximize the University's overall sustainability impact.