· Basis of presentation
ASE Group’s report includes a two page spread that provides details of the standards and regulatory requirements that the report adheres to. The section lists the international standards it reports to, the laws and regulations it abides to, as well as the internal regulatory documents. It clearly outlines the scope of the report and defines the report’s content, which is linked to its materiality assessment. It also provides a materiality assessment matrix and describes the process for determining materiality as well as the verification process the report has gone through.
As such, the report outlines how ASE Group determines what issues matter to them, the frameworks used to evaluate the material matters and the determination process for material issues. All of this corresponds well to 4.40-42 of the <IR> Framework which focuses on the importance of basis of preparation and presentation.