The Assessment Process
Identify topics
External standards and perspectives:
- Regulations
- Sustainability ratings
- Customer concerns
- Peer concerns
- Media interviews
- Engagement with external organizations
- Other external standards: OECD Guidelines for Multinational Enterprises
*Regulations and sustainability ratings are prioritized for materiality assessment
Consolidated into 24 sustainability topics
Assess impacts
Refer to stakeholder perspectives and adjust the impact index of sustainability topics:
- Impact on "ASUS"
- Impact on "the environment, economy, and people"
Calculation sources
Consolidated and calculated by the sustainability team
Adjust the impact index based on stakeholder perspectives
Confirm materiality
- The sustainability team consolidates issue impact levels and impact index calculation results

A total of 8 highly material topics
Regular review
- Establish management approaches and targets for highly material topics
- Review management and target progress every quarter
Review the analysis topics and process once a year
Stakeholders Engagement
ASUS established its quantitative index based on five features under AA1000 SES, “Dependency, Responsibility, Influence, Diverse Perspective, and Tension.” Related parties with major influences on ASUS are identified from multiple stakeholders, including seven stakeholder categories of employees, customers, supply chain and business partners, investors, governments and NGOs, academic institution and society (i.e., community and media).
Through diverse channels, we carry out exchanges and engagements regularly and from time to time to understand stakeholders’ expectations:
Materiality Metric

Impact of Material Issues
For material issues, ASUS has established its management policies and formulated action plans and set targets and indexes based on the digitalized measurement strategies to periodically track the achievements. For other issues that are not material, we disclose existing management procedures and measures for stakeholders to understand the overall sustainability achievements of ASUS.
