MCUT upholds the principles outlined in the GRI Standards 2021 (GRI 3) and the Account Ability 1000 Stakeholder Engagement Standard (AA1000SES), reflecting its commitment to robust sustainability practices. Following participation and deliberation among Directors and faculty members, and guided by the eight reporting principles, MCUT has expanded its evaluation criteria beyond stakeholders' "degree of concern" and internal members' "degree of operational impact." The university now incorporates the assessment of "sustainability impacts" associated with each issue, enabling a comprehensive materiality analysis. This approach ensures that MCUT continues to effectively communicate its sustainability commitments and progress.

Identification
The disclosure of sustainability information is predicated on an understanding of stakeholder concerns and their impact on MCUT's operations, facilitating the identification of key issues facing the institution. To achieve this, we have adhered to the Account Ability 1000 Stakeholder Engagement Standard (AA1000SES). Through a framework guided by principles of dependence, responsibility, influence, multiple perspectives, and tension, we have identified the primary targets for our sustainability report. This determination was reached following consultations with colleagues and Directors, culminating in the identification of seven key stakeholder groups: students, faculty members, parents, alumni, organizations providing internships, suppliers, and communities.

In compiling sustainability issues for MCUT, we have considered criteria from the Global Reporting Initiative (GRI), campus evaluations/comparisons, domestic and international university reports, institutional development plans, and stakeholder feedback. This comprehensive approach has enabled us to identify 28 key sustainability issues, which are included in the annual sustainability report's major issue investigation.

Analyzing
265 stakeholders were surveyed through a questionnaire to understand their degree of concern for Mingzhi University of Science and Technology's sustainability issues. Simultaneously, 17 colleagues overseeing related affairs internally evaluated the significance of each issue in alignment with the institution's core development strategies: talent cultivation, knowledge innovation, and social services. By analyzing both internal and external survey results, we developed a materiality matrix. Through discussions, we established the priority for information disclosure in the sustainability report.

Confirmation
In a comprehensive evaluation of stakeholder concerns and the strategic significance of sustainability issues to institutional development, MCUT has identified 14 major issues. These crucial topics, determined through internal deliberations, will be prioritized for information disclosure.