Ⅰ.Establishment of ethical corporate management policies and programs
(Ⅰ)Does the company have a Board-approved ethical corporate management policy and stated in its regulations and external correspondence the ethical corporate management policy and practices, as well as the active commitment of the Board of Directors and management towards enforcement of such policy?
(Ⅱ)Does the company have mechanisms in place to evaluate the risk of unethical conduct, and perform regular analysis and evaluation of business activities with higher risk of unethical conduct within the scope of business? Does the company implement programs to prevent unethical conduct based on the above and ensure the programs cover at least the matters described in Paragraph 2, Article 7 of the “Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies”?
(Ⅲ)Does the company provide clearly the operating procedures, code of conduct, disciplinary actions, and appeal procedures in the programs against unethical conduct? Does the company enforce the programs above effectively and perform regular reviews and amendments? |
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(Ⅰ)The Company conducts its business activities based on the principle of integrity. To fulfill operations integrity policy and proactively prevent dishonest behavior, the Company, in accordance with the "Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies," approved the establishment of the "Ethical Corporate Management Best Practice Principles" and "Procedures for Ethical Management and Guidelines for Conduct" at the Board of Directors' meeting on March 20, 2020. These measures aim to foster a sustainable operational environment. Both the Board of Directors and management are committed to actively implementing the integrity operating policy and regularly educating directors on relevant integrity management regulations.
(Ⅱ)The Company's "Procedures for Ethical Management and Guidelines for Conduct" specify preventive measures for business activities with a higher risk of dishonest behavior within the scope of business. These measures are in accordance with Paragraph 2, Article 7 of the "Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies" or other relevant guidelines. Relevant units are required to fully implement these measures, and they are subject to periodic audits by the auditing units.
(Ⅲ)The Company clearly outlines the practices of integrity management and prevention schemes against dishonest behaviors in relevant operating standards such as the "Fulfillment of Ethical Corporate Management", "Procedures for Ethical Management and Guidelines for Conduct" and "Work Rules". These include operational procedures, behavior guides, whistleblowing systems, punishment and appeal systems, all of which are effectively implemented. |
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Ⅱ.Fulfill operations integrity policy
(Ⅰ)Does the company evaluate business partners’ ethical records and include ethics-related clauses in business contracts？
(Ⅱ)Does the company have a unit responsible for ethical corporate management on a full-time basis under the Board of Directors which reports the ethical corporate management policy and programs against unethical conduct regularly (at least once a year) to the Board of Directors while overseeing such operations？
(Ⅲ)Does the company establish policies to prevent conflicts of interest and provide appropriate communication channels, and implement it？
(Ⅳ)Has the company established effective accounting and internal control systems to fulfill operations integrity? Does the internal audit unit develop relevant audit plans based on the evaluation results of unethical conduct risk, and audit the compliance of programs against unethical conduct, or commission a CPA to perform audits？
(Ⅴ)Does the company regularly hold internal and external educational trainings on operational integrity? |
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(Ⅰ)The Company mandates primary raw material suppliers to provide a Corporate Social Responsibility Commitment. In the event of any dishonest conduct, the Company reserves the right to terminate the transaction.
(Ⅱ)The Company, in accordance with the "Procedures for Ethical Management and Guidelines for Conduct," designated the Sustainability Development Committee as the dedicated unit to implement the relevant policies and report the implementation status to the Board of Directors annually. This assists the Board in evaluating the effectiveness of the integrity management prevention measures established by the Company. The Board of Directors completed the report on the implementation status of ethical management for 2025 on March 6, 2026.
The implementation status for the year 2025 is as follows:
1.Promotion and Educational Training:
To prevent insider trading, avoid improper information disclosure, and other inappropriate actions that harm the Company's interests, the Company periodically promotes regulations related to integrity management during monthly operational meetings. On December 23, 2025, before the Board of Directors meeting, the senior management of the Company also provided guidance on relevant integrity management regulations to each Director.
2.Whistleblowing System:
(1)Establish and publicize an internal independent whistleblowing mailbox and hotline, or entrust Other external independent organizations to provide a whistleblowing mailbox and hotline for use by internal and external personnel of the Company.
(2)Appoint dedicated personnel or a unit to handle whistleblowing reports. If the case involves Directors or senior Managers, it should be reported to the Independent Director. Additionally, establish categories for the whistleblowing matters and their corresponding standard Operating Procedures for investigation.
(3) After the completion of the investigation of whistleblowing cases, appropriate follow-up actions based on the severity of the situation should be taken. If necessary, the matter should be reported to the Competent Authority or referred to judicial authorities for investigation.
(4)Record and preservation of the acceptance, investigation process, investigation results, and related document production for whistleblowing cases.
(5)Confidentiality of the whistleblower's identity and the content of the report, allowing anonymous reporting.
(6)Measures to protect the whistleblower from improper treatment due to whistleblowing activities.
(7)Whistleblower reward measures.
If the dedicated personnel or unit handling whistleblowing reports discovers any significant violations or potential significant harm to the Company, they should immediately prepare a report and notify the Independent Director in writing
3.During the Board of Directors meeting, the directors who had conflicts of interest related to certain agenda items had recused themselves and did not participate in discussions or voting.
4.As of the publication date, no complaints have been received.
(Ⅲ)The Company has established the "Procedures for Ethical Management and Guidelines for Conduct" and the "Regulations Governing Procedure for Board of Directors Meetings" to regulate the handling details of conflicts of interest.
(Ⅳ)To ensure the implementation of honest business operations, the Company has established effective accounting and internal control systems. The Company's internal auditing unit regularly audits the compliance of these systems, prepares audit reports for the Board of Directors, and has not discovered any internal control deficiencies that violate honest business operations.
(Ⅴ)The Company's Board of Directors regularly invites external specialists to conduct corporate governance courses at the Company, and the senior management of the Company provides guidance on the related regulations of integrity management to each director before Board of Directors meetings and to employees during internal meetings. The education and training status for 2025 is as follows:| Course Name | Date | Hours | Person-times | | Prevention of Insider Trading | 2025/12/22 | 1 | 10 | | Prevention of Insider Trading | 2025/12/23 | 1 | 18 | | Total | 28 |
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Ⅲ.The Implementation Status of the Company's Whistleblowing System
(Ⅰ) Does the company establish both a reward/punishment system and an integrity hotline? Can the accused be reached by an appropriate person for follow-up？
(Ⅱ)Does the company have in place standard operating procedures for investigating accusation cases, as well as follow-up actions and relevant post-investigation confidentiality measures？
(Ⅲ)Does the company provide proper whistleblower protectionation results, before the prescribed time limit？ | V
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(Ⅰ) The Company has established a clear whistleblowing system in its "Procedures for Ethical Management and Guidelines for Conduct", and there is a whistleblowing channel in the stakeholder section on the company's website. The company assigns appropriate dedicated personnel to handle reports regarding the accused parties.
(Ⅱ)As per Article 21 of the "Procedures for Ethical Management and Guidelines for Conduct", there is a confidentiality mechanism implemented for handling whistleblowing casescommitment to protecting, and from any improper treatment resulting from their whistleblowing activities.
(Ⅲ)The Company has a designated person in charge of handling whistleblowing cases, who is also responsible for maintaining the confidentiality of the whistleblower's identity. |
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Ⅳ.Strengthening information disclosure
Does the company disclose the content of its ethical corporate management policies and the effectiveness of its implementation on company’s website and the Market Observation Post System?
The content of its ethical corporate management policies and the effectiveness of its implementation? | V | | The Company has established the "Fulfillment of Ethical Corporate Management" and disclosed it on the company's website and the Market Observation Post System. A dedicated unit is responsible for promoting related policies of ethical management. | None. |
| Ⅴ.If the company has established the ethical corporate management policies based on the “Ethical Corporate Management Best-Practice Principles for TWSE/TPEx Listed Companies”, please describe any discrepancy between the policies and their implementation: There have been no differences. |
| Ⅵ.Other important information to facilitate a better understanding of the company’s ethical corporate management policies (e.g., review and amend its policies): None. |