Materiality Assessment
and Management

Acer Gadget has established a systematic process for materiality assessment based on the Global Reporting Initiative (GRI) Standards and the Sustainability Accounting Standards Board (SASB) metrics, combined with the Company’s operational characteristics and stakeholder survey results. By collecting input from both internal and external sources, we ensure that material topics accurately reflect stakeholder expectations and the Company’s sustainability needs. This section outlines the assessment process and outcomes, highlighting Acer Gadget’s commitments and actions in its sustainability strategy.

Materiality Assessment Process

Integrating survey results, Acer Gadgetconducts materiality assessment through the following steps, placing stakeholder participation at the core.

Classify Material Topics by Category

Governance

Governance

Corporate Governance and Business Integrity Supply Chain Management and Sustainability Performance Customer Relationship Management High-Quality Products and Safety Assurance

Environment

Environment

Climate Governance and Carbon Management Resource Management Product Life Cycle Design Water Resource Management

Social

Social

Talent Development Employee Care and Wellbeing Diversity and Inclusion Community Impact and Philanthropy

Materiality Matrix

To identify and manage material sustainability issues, Acer Gadget developed the following Materiality Matrix by applying international standards from GRI and SASB, and assessing the impacts on both company operations and external stakeholders. The matrix reflects Acer Gadget’s prioritization of each issue and serves as a key reference for formulating sustainability strategies and action plans.

1
Corporate Governance and Business Integrity
2
Supply Chain Management and Sustainability Performance
3
Customer Relationship Management
4
High-Quality Products and Safety Assurance
5
Climate Governance and Carbon Management
6
Resource Management
7
Product Life Cycle Design
8
Water Resource Management
9
Talent Development
10
Employee Care and Wellbeing
11
Diversity and Inclusion
12
Community Impact and Philanthropy
Governance
Environment
Social

Impact Boundaries Across the Value Chain

To ensure that the results of the materiality assessment reflect actual business impacts and stakeholder concerns, Acer Gadget collected input from key stakeholders—including suppliers, internal operations teams, customers, and investors—through surveys. Following GRI and SASB standards, each topic was assessed for its impacts across different stages of the value chain (upstream, Acer Gadget operations, and downstream).

This analysis considered suppliers (upstream), internal operations (Acer Gadget operations), and product and service impacts (downstream). Combined with survey results, each topic’s impact was further assessed and categorized as follows:

Strategic Material Issues（◎）

Issues with significant impacts on Acer Gadget's operations and value chain that require priority management.

Key Operational Issues（○）

Issues with notable impacts on the Company or value chain that require ongoing attention and management.