Materiality & Stakeholders
Materiality Assessment
Procedures
The Group values the voices of stakeholders and is committed to integrating stakeholder feedback into the Company’s decision-making process through more timely and transparent communication channels, thereby responding to social expectations and fulfilling corporate social responsibility. In accordance with the AA1000 Stakeholder Engagement Standard (AA1000SES), the internal “Sustainability Information Management Procedures” and “Material Topic Determination Process Regulations,” and with reference to domestic and international sustainable development trends, the Group identified six major stakeholder groups based on the three principles of identification, analysis, and confirmation. Using the GRI Standards as the foundation, the Group further analyzed stakeholders’ level of concern regarding various economic, social, and environmental topics, the impacts of the Company’s operations on the economy, society, and environment, as well as the scale, scope, and likelihood of impacts associated with each topic, and ultimately determined seven material topics.
Material Topics Identifiation Process
Phison Electronics Materiality Matrix
Stakeholder Communication & Results
External Organization Participation
The Group actively participates in relevant industry organizations to engage in exchanges and discussions on industry trends, while keeping abreast of international developments.
| No. | Name of Organization | Participation Status | 2025 Contributions & Expenditures |
| 1 | PCI-SIG | Member | 181,094 |
| 2 | USB Implementers Forum | Member | 181,094 |
| 3 | Open NAND Flash Interface Task Force | Board Member | – |
| 4 | Non-Volatile Memory Host Controller Interface | Contributor Member | – |
| 5 | JEDEC Solid State Technology Association | Member | – |
| 6 | SD Association | Board Member | 167,006 |
| 7 | Taiwan Semiconductor Industry Association (TSIA) | Member | 120,000 |
| 8 | CFA (Compact Flash Association) | Executive Committee Member | – |
| 9 | Mobile Industry Process Interface Alliance | Member | – |
| 10 | UNH-IOL | Member | – |
| 11 | MIH EV Open Platform | Member | – |
| 12 | Storage Networking Industry Association (SNIA) | Member | – |
| 13 | Open Compute Project (OCP) | Member | – |
| 14 | CXL Consortium | Contributor Member | – |
| 15 | Taiwan Electrical and Electronic Manufacturers’ Association | Member | – |
| 16 | UALink Consortium | Member | 206,969 |
| 17 | InfiniBand Trade Association (IBTA) | Member | – |
| 18 | MayCham Taipei | Member | 100,000 |
| Total | 956,000 | ||

Stakeholder Contact Information
Customer Relations