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263.2 Significant Issue Analysis and Stakeholder Engagement3.2.1 Stakeholder IdentificationBioteque understands that stakeholder voices and expectations are crucial for organizational sustainability. Therefore, it is committed to establishing effective communication channels with both internal and external stakeholders to actively gather and respond to their expectations.3.2.2 Inventory of Stockholders%u2022 In 2023, Bioteque stakeholder engagement followed the GRI 2021guidelines, specifically the procedures outlined in GRI 3 foridentifying significant topics. This approach ensured the effectiveidentification of key issues and compliance with the disclosurerequirements related to these significant topics.%u2022 AA1000 SES Five Principles:%uff1aBased on the AA1000 SES principles, Bioteque has identified its stakeholders following its five core principles: Dependency%u3001 Responsibility%u3001 Tension%u3001 Influence%u3001 DiversePerspectives. 3.2.3 Primary StockholdersEmployees/ Management and Exectuve/Suppliers/Customers/Communities.3.2.4 Collection and Investigation of Material TopicsBioteque uses the Global Reporting Initiative (GRI) guidelines as the foundation for identifying sustainability topics and also references the Sustainability Accounting Standards Board (SASB) and industry-specific themes. The sustainability team categorizes these topics into environmental, social, and governance categories, identifying 16 key sustainability issues. A \Sustainability Stakeholder Opinion Survey\distributed to the five major stakeholder groups involved in business operations. This survey assesses the level of concern for each of the 16 sustainability topics among different stakeholders, helping the company understand their concerns and develop future communication strategies.BBIOTEQUE CORPORATION2023 Sustainability Report