In identifying sustainability issues, Hon Hai benchmarked its performance against international standards to ensure comprehensiveness in its selection of material issues. These standards include the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB). Hon Hai also referenced the sustainability practices of leading peers in the electronics manufacturing services (EMS) and original design manufacturing (ODM) industries to determine the scope of relevant issues. By evaluating issues across environmental, social, and governance dimensions, combined with considerations of the Group's internal management and business strategies, the Group ultimately identified 20 material issues for further stakeholder research.

To ensure that Hon Hai's materiality analysis reflects the concerns of the Group's various stakeholders, we first identified relevant internal and external stakeholders. Key internal stakeholders include the Group's Board of Directors, employees, and senior management (first- and second-tier management). External stakeholder groups include customers, investors, and suppliers. We also included government agencies, media and public relations, non-governmental organizations (NGOs), community groups, public associations, research institutions, and other relevant internal and external stakeholder groups.

Hon Hai conducted a stakeholder survey and asked survey respondents to rate the impact of each issue on Hon Hai on a scale of 1-5, where 1 represents the lowest impact and 5 represents the highest impact.
To gain a deeper understanding of each stakeholder group's perspective on the positive and negative impacts of the 20 selected material issues, Hon Hai also asked participants to select up to three of the most significant positive and negative issues.

The Group uses the questionnaire results as one reference input, combining them with information obtained through existing governance and management mechanisms (such as risk management, customer and supply chain management, regulatory compliance, major incidents, and grievance feedback) to comprehensively determine the year's material issues and their priority management focus―serving as the basis for report disclosure and annual management action planning.