Speech foundation models (SFMs) are increasingly hailed as powerful computational models of human speech perception. However, since their representations are inherently black-box, it remains unclear what drives their alignment with brain responses. To remedy this, we built linear encoding models from six interpretable feature families: mel-spectrogram, Gabor filter bank features, speech presence, phonetic, syntactic, and semantic features, and contextualized embeddings from three state-of-the-art SFMs (Whisper, HuBERT, WavLM), quantifying electrocorticography (ECoG) response variance shared between feature classes. Variance-partitioning analyses revealed several key insights: First, the SFMs' alignment with the brain can be mostly explained by their ability to learn and encode simple interpretable speech features. Second, SFMs exhibit a systematic trade-off between encoding of brain-relevant low-level and high-level features across layers. Finally, our results show that SFMs learn brain-relevant semantics which cannot be explained by lower-level speech features, with this capacity increasing with model size and context length. Together, our findings suggest a principled approach to build more interpretable, accurate, and efficient encoding models of the brain by augmenting SFM embeddings with interpretable features.

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