BenQ Materials follows the AA1000 SES Stakeholder Engagement standard, which includes five dimensions: accountability, influence, tension, diversity of perspectives, and dependency. In 2021, senior executives responsible for sustainability at BenQ Materials conducted evaluations and discussions to identify key stakeholders, ultimately determining five main categories: customers (including end customers), employees, banks, suppliers, and shareholders. Following a review conducted by the Sustainability Committee in 2025, it was confirmed that there were no significant changes to the stakeholder identification results. The key stakeholder categories remain consistent with those identified in the previous reporting year.
Note: Due to differences in engagement formats and methods of information access compared with other stakeholders, competent authorities are not currently included as direct engagement targets. However, the Company continues to understand its main issues of concern through regulatory compliance requirements, official policies, and supervisory interactions.
