| Ⅰ.Does the company possess a governance framework aimed at advancing sustainable development, and has it established a dedicated (or part-time) unit for this purpose, managed by senior executives authorized and overseen by the Board of Directors？ | V | | 1.To realize the concept of sustainable operation and achieve sustainable development goals, the Company established the "Sustainability Development Committee" on December 24, 2024, under the Board of Directors. This committee is composed of three members, including Directors and senior management, with the President serving as the chairperson. It guides and supervises the development of global environmental, social, and governance (ESG) strategies, reporting to the Board of Directors at least once a year. The report includes (1) current policies, regulations, and organizational structure; (2) the status of sustainability initiatives; and (3) management approaches for significant sustainability issues. The Board of Directors supervises and reviews the effectiveness of these efforts. Additionally, a "Sustainable Development Group" has been established as the unit responsible for promoting sustainable development, tasked with evaluating company-wide sustainability issues and performance, coordinating and facilitating the formulation of company goals, and driving the execution of sustainability action plans, reporting directly to the committee. The major sustainability issues are divided as follows: Governance and Economic Issues - economic performance, anti-corruption; Environmental Issues - waste, water and effluents, emissions, materials; Social Issues - market presence, local communities, occupational health and safety.
2.The Company established the "Sustainable Development Best-Practice Principles" in accordance with the "Regulations Governing the Preparation and Filing of Sustainability Reports by TWSE Listed Companies" and it was approved by the Board of Directors on March 20, 2020, serving as the basis for the execution of related operating procedures by the Sustainability Development Working Group. | None. |
Ⅱ.Does the company evaluate Environmental, Social, and Governance risks associated with its operations based on the principle of materiality, and establish related risk management policies or strategies? (Note 2)
| V | | The company has formulated the "Sustainable Development Best Practice Principles", conducted related evaluations on its operational activities, and established relevant internal control methods and norms based on the principle of materiality. This ensures the provision of a safe working environment and the company's commitment to environmental responsibility and adherence to ethical norms in business operations. Furthermore, it continues to enhance and review the effectiveness of its implementation efforts. The risk management policies or strategies are outlined as follows:
1.Environmental Aspect
The Company operates in the wastewater treatment industry. To uphold environmental protection, in addition to effectively achieving "energy-saving", "waste reduction", and "recycling" in our core green initiatives, we are dedicated to conserving energy, reducing carbon emissions, and recycling waste. We aim to minimize paper usage in operations, regulate indoor office temperatures, and ensure compliance with environmental regulations to achieve efficient management and results in energy conservation and waste reduction.
2.Social Aspect
(1)Conduct information security training sessions for employees to enhance their awareness of information security periodically, thereby reducing the risk of company and client data leakage.
(2)The internal critical systems are protected by firewalls and isolated from the external internet, thus enhancing network security and mitigating the risk of external malicious intrusions and attacks.
(3)Regularly convene meetings of the employee welfare committee and labor-management meetings to facilitate communication with employees, and provide timely guidance on laws and regulations to prevent labor disputes. Employees can submit suggestions through communication channels such as meetings or interviews, fostering a collaborative environment where the company works with employees to cultivate a harmonious and positive labor relationship.
3.Governance Aspect
(1)Training courses are arranged for directors to provide them with insights into changes in relevant laws and policies every year.
(2)To procure directors' liability insurance for directors, reducing the risk of significant losses or litigation.
(3)Establish communication channels including contact persons and email addresses, ensuring proactive communication. The spokesperson will handle and be responsible for responding to important issues. | None. |
Ⅲ.Environmental Issues
（Ⅰ）Does the company establish proper environmental management systems based on the characteristics of their industries？
（Ⅱ）Does the company endeavor to utilize all resources more efficiently and use renewable materials which have low impact on the environment？
（Ⅲ）Does the company assess the potential risks and opportunities of climate change to its current and future operations, and implement measures in response to climate-related issues？
（Ⅳ）Does the company take inventory of its greenhouse gas emissions, water consumption, and total weight of waste in the last two years, and implement policies on energy efficiency and carbon dioxide reduction, greenhouse gas reduction, water reduction, or waste management？ |
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（Ⅰ）The Company operates in the wastewater treatment industry and has established a reporting mechanism in compliance with environmental laws and regulations. It regularly reviews relevant procedures and submissions to ensure compliance with current legal requirements as they evolve. Additionally, the Company has established a Quality Management System in accordance with ISO 9001 standards and has successfully passed verification. The Company conducts greenhouse gas inventories in accordance with the Greenhouse Gas Protocol and tracks the effectiveness of its carbon reduction efforts.
（Ⅱ）The Company has secured relevant patents for the recycling and reuse of acidic wastes, thus mitigating environmental pollution through the reuse process. For chromium-based wastewater treatment, an automated graphical control system was introduced in 2025, along with the installation of related energy-saving variable frequency equipment, to improve energy efficiency and optimize the quality and quantity of treated wastewater. The total expenditure amounted to approximately NT$3.7 million.
（Ⅲ）The Board of Directors serves as the planning and oversight unit for the Company’s climate and sustainability matters, with a Sustainability Development Committee established under the Board to manage climate-related risks and opportunities. The Company is deeply concerned about climate change and is dedicated to mitigating its effects. Apart from its involvement in acidic wastes recovery and recycling operations, it actively promotes energy-saving and carbon reduction activities through its management units. Furthermore, it plans to sustain its investment in industry-academia collaboration to enhance wastewater treatment efficiency and diminish environmental pollution. These efforts aim to reduce the company's environmental footprint across multiple fronts.
（Ⅳ）The Company operates in the wastewater treatment industry, meticulously recording and submitting all related waste treatment volumes to downstream discharge units. Additionally, it periodically promotes key energy conservation and carbon reduction initiatives, such as advocating office paper recycling and reuse, transitioning to paperless operations, and utilizing solar power generation.The greenhouse gas emissions for the past two years are as follows: | Year | Scope 1
Emission
(tCO2e) | Scope 2
Emission
(tCO2e) | Emission intensity
(tCO2e/million NTD) | | 2024 | 35.2330 | 2,592.5421 | 5.0690 | | 2025 | 27.9570 | 2,253.1960 | 4.4839 |
The water consumption amounts for the past two years are as follows:| Year | Water Consumption
Thousand cubic meters (million liters) | | 2024 | 545.77 | | 2025 | 509.96 |
The waste generation amounts for the past two years are as follows:| Year | Item | Explanation | Generation Amounts (Metric Tons) | | 2024 | Hazardous industrial wastes | Hazardous sludge | 622.23 | | Non-hazardous industrial wastes | Non-hazardous sludge | 6,817.21 | | Spent activated carbon | 210.65 | | Total amount | 7,650,09 |
2025
| Hazardous industrial wastes | Hazardous sludge | 644.94 | | Non-hazardous industrial wastes | Non-hazardous sludge | 6,939.06 | | Spent activated carbon | 201.94 | | Total amount | 7,785,94 |
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Ⅳ.Social Issues
（Ⅰ）Does the company formulate appropriate management policies and procedures according to relevant regulations and the International Bill of Human Rights？
（Ⅱ）Does the company have reasonable employee benefit measures (including salaries, leave, and other benefits), and do business performance or results reflect on employee salaries？
（Ⅲ）Does the company provide a healthy and safe working environment and organize training on health and safety for its employees on a regular basis？
（Ⅳ）Does the company provide its employees with career development and training sessions？
（Ⅴ）Do the company's products and services comply with relevant laws and international standards in relation to customer health and safety, customer privacy, and marketing and labeling of products and services, and are relevant consumer protection and grievance procedure policies implemented？
（Ⅵ）Does the company implement supplier management policies, requiring suppliers to observe relevant regulations on environmental protection, occupational health and safety, or labor and human rights? If so, describe the results. |
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（Ⅰ）The Company respects human rights and fosters a harmonious working environment as the foundation of sustainable business operations. It supports and adheres to the principles disclosed in international human rights conventions such as the "Universal Declaration of Human Rights," "United Nations Global Compact," and "Declaration on Fundamental Principles and Rights at Work." The Company complies with relevant labor laws and has formulated the "Human Rights Policy Management Measures" to safeguard the labor rights of employees, including adherence to statutory working hours, compliance with legal wages and benefits, and the provision of humane and non-discriminatory treatment. The Company designated the management department as the responsible unit to formulate the "Human Rights Policy Management Measures," which was implemented after approval by the Chairman.
Human rights protection related training: In 2025, enhanced human rights related educational training includes "Personal Data Protection Act" and "Workplace Sexual Harassment," totaling 41 hours.
（Ⅱ）Employee Remuneration:
According to Article 23 of the Corporate Charter:
If the company generates profits during the current year, it should allocate no less than 1% of the pre-tax profit, after deducting employee bonuses and director remuneration, as employee bonuses, and not more than 3% as director remuneration. However, if the company still has accumulated losses, a reserve should be set aside in advance to cover accumulated deficits. The determination of the distribution ratio for employee bonuses and director remuneration, as well as the decision on whether employee bonuses should be in the form of stocks or cash, is made by the Board of Directors. This decision requires a resolution by more than two-thirds of the directors present, with the presence of more than half of the directors. It should be reported at the shareholders' meeting. The recipients eligible to receive employee bonuses in the form of stock or cash may include employees of controlled or subsidiary companies who meet specific conditions.
In the aforementioned employee remuneration amount, no less than one-third should be allocated as remuneration distribution for grassroots employees. In 2025, 70% of the allocated employee remuneration was designated for grassroots employees.
In addition, the Company has implemented various measures such as work rules, salary and attendance management policies, and evaluation management procedures to ensure that employees understand relevant labor laws and their basic rights. Additionally, the Company reviews the connection between its salary and benefits measures and the market, providing a competitive and incentivizing compensation and benefits system. Based on the company's overall operational status and individual performance, as well as considering the nature of the position, supervisors conduct quarterly employee performance evaluations to motivate employees' work performance.
Employee welfare measures:
The current welfare provisions of The Company are outlined below. Additionally, The Company has also established an Employee Welfare Committee, which will continue to actively plan and promote various welfare measures based on actual conditions:
1.Year-end bonus.
2.Annual salary adjustments are based on performance evaluations.
3.Employee cash dividends.
4.Labor insurance, health insurance, labor pension contributions, and group insurance.
5.Departmental occasional gatherings.
6.Regular medical examination for employees.
7.Vouchers for festival and birthday.
Retirement system:
If any of the following conditions applies to the employees of the Company, they may apply for retirement：
1.Employees who have worked for more than ten years and are over sixty years old.
2.Employees who have worked for more than fifteen years and are over fifty-five years old.
3.Employees who have worked for more than twenty-five years.
The Company contributes six percent of the monthly salary to each employee's Individual labor pension accounts under the Labor Pension Act (new fund system). For those who voluntarily contribute to their pension, the voluntary contribution rate is deducted from the employee's monthly salary and paid to the personal pension account at the Bureau of Labor Insurance. When employees meet the retirement conditions, they can apply for the pension according to the retirement procedures to support their post-retirement life.
（Ⅲ）The Company organizes education and training courses periodically to ensure that employees have a comprehensive understanding of operational tasks and to promote knowledge and adherence to work safety regulations during these sessions. Additionally, all employees undergo health examinations every two years to ensure a safe and healthy work environment. The Company has not encountered any incidents of fire or occupational accidents in the past fiscal year.
（Ⅳ）The Company designs capability development programs tailored to employee needs according to job categories and position requirements. Supervisors and senior colleagues from the respective units organize internal or external training courses to assist new employees in enhancing their career capabilities and identifying future development directions.
1.New Employee Training: New employees receive pre-service training and orientation sessions, supplemented by a mentorship program to aid their integration into the work environment and company culture.
2.Professional / Functional Training: The abilities required for work include skills in Production, Research and Development, Finance, Management, Procurement, Information, etc.
3.Liberal Education Training: Company's mission, corporate culture, company values, quality awareness, and occupational safety and health.
4.Direct Personnel Training: Training on the indispensable knowledge, skills, and operational methods required for on-site in their work.
In 2025, there were a total of 79 internal and external training sessions, amounting to a cumulative total of 279 hours, with total expenditures of NT$90,000.
（Ⅴ）The Company operates in the wastewater treatment industry, adhering to environmental regulations, and regularly reviews the related reporting operations to ensure compliance with current legal requirements as laws evolve. The Company has established an ISO 9001 Quality Management System and successfully passed verification. Additionally, the company's website features an investor section, offering a communication channel for both consumers and investors.
（Ⅵ）The Company conducts regular evaluations of suppliers and evaluates the environmental impact of procurement activities. It also requires key raw material suppliers to provide a Corporate Social Responsibility Commitment. In the event of any violations by suppliers of relevant environmental, Occupational Safety and Health, or Labor Rights regulations, the Company will evaluate the severity of the violation and reconsider the terms and possibilities of cooperation. |
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| Ⅴ.Does the company reference internationally accepted reporting standards or guidelines, and prepare reports that disclose non-financial information of the company, such as corporate social responsibility reports? Do the reports above obtain assurance from a third party verification unit？ | V | | The Company prepares its sustainability report in accordance with the Global Reporting Initiative (GRI) Standards guidelines published by the GRI. The aforementioned report has obtained third-party assurance in compliance with TWSAE3000, with the assurance provider being Green Mountain Sustainability CPA Firm, and it will be uploaded to the Market Observation Post System and the Company’s website by August 18, 2025. | None. |
| Ⅵ.If the company has its own sustainable development principles in accordance with the “Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies,” please describe their operation and differences from the set principles: The Company has established the “Sustainable Development Best Practice Principles” to strengthen the implementation of corporate social responsibility and regularly reviews the implementation situation based on these principles for improvement. |
| Ⅶ.Other important information that contributes to understanding the implementation status of sustainable development: None. |
Note 1：If "Yes" is checked under implementation, please describe the key policies, strategies, and measures and results adopted. If "No" is checked under implementation, please give reasons and describe relevant strategies and measures to be adopted in the future under the "Differences and Reasons for Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies" column.
Note 2：The materiality principle refers to environmental, social, or corporate governance issues that have a material impact on the investors or other stakeholders of the company.
Note 3：Please refer to the best practice examples on the Corporate Governance Center website of the Taiwan Stock Exchange for the disclosure method. |