Others

Work Environment and Personal Safety Protective Measures for the Employee
We believe that safety and health shall be equally important to construction operations. By the implementation of the system, we ensure the quality as well as the safety and health of the construction workers by continuous improvement of occupational safety and health operation. Besides complying with occupational safety and health laws, the procedures and measures of occupational safety and health are established and promoted on a basis of discipline, safety, sanitation, health, and professionalism.
We promise:
  1. Continuous improvement: Implementation of standard operating procedures to avoid accidents and events that affect the mental and physical health of the employee.
  2. Legal compliance: Complying with the laws and regulations as well as related requirements is the primary responsibility of the supervisor at each level.
  3. Automatic inspection: The Company implements the work safety analysis to discover the potential dangers of the work environment in advance to avoid the loss of personnel.
  4. Safety and health management: We pay attention to the safety and health of the employees to ensure the lives, safety and mental and physical health of the employee.
  5. Final objective: Zero accidents.
We pay great emphasis on the safety and health of the employee, including the traffic safety of employees getting on and off duty, health examination before employment, regular health examination after employment and health promotion. We also promote an on-site service plan to create a healthy work environment and have safety and health promotion before the employee enters the factory, providing personal PPE (safety helmet, safety shoes, goggles, earplugs and earflaps, etc.), weekly educational promotion of the working SOP regularly (work aloft, power usage, hot work, confined spaces and high risks, etc.), strengthening the professional field of the employee, randomly hold courses for education and training of departments with a series of complete course specifications and implement it thoroughly.

We organized two employee-focused events in 2025, sharing practical sessions on building a supportive workplace environment and addressing common shoulder, neck, and lower back discomfort. In September 2025, the company also conducted annual employee health checkups, continuing its commitment to protecting employees’ workplace conditions and personal well-being.
To protect job safety of the Company’s employees in each department and the safety of the Company’s property and equipment, we established an emergency response plan intending to enhance the response ability of the employee toward emergency situations (accidents and disasters) and establish the correct procedure. By continuous training and assessment of employees, we expect they will be skillful in emergency response and accident prevention procedures with the correct knowledge in case of emergency to ensure the lives and safety of the employee and safe facility operation in the factories.
A complete fire fighting system was established based on the regulations of the Fire Services Act. While the fire fighting and escape equipment are checked quarterly, we also conduct emergency response drills for fire accidents every 6 months, arrange a periodical plan, and act accordingly to review and confirm the effectiveness of the system. The Company has appointed first-aid personnel to stay in the workplace in accordance with the laws and established a unit for labor safety and health management, consisting of a management specialist and staff to take charge of the labor safety and health affairs as well as to assist the safety and health promotion in each factory.
Meanwhile, to promote the safety and health efficiency to be in line with the international standards, the Company has received the international certificate of OHSAS 18001 Occupational Health and Safety Management Systems in 2006 and converted to ISO 45001 national certificate in April 2020. To implement the occupational safety and health policy, we consider the hazard risk through the identification of internal and external issues, risk assessment, and regulatory review. For parts that may cause significant safety and health risks along with the internal and external requirements and expectations, we set goals, targets and management programs for management and improvement. In addition, we also provide channels for employee complaints and suggestions to shape a quality safety and health culture and improve the corporate image of the Company by listening to the suggestions of the employees. Moreover, the Company continues to hire external auditors for audit certification to realize the foundation of sustainable corporate operation and development.
With the rise of environmental awareness, the Company puts great emphasis on environmental protection. The benefit and contribution of promoting an environmental management system is the effective control of the air and water pollution, waste, toxic substances, and noise pollution, respectively, to achieve the advantages of waste and cost reductions while effectively decreasing the risk of damage to the overall environment and fulfilling the declaration of sustainable management. In 2009, the Company also installed LEDs to save energy and reduce the carbon footprint with the goal of making a contribution to protecting the earth.
I. Communication between the Independent Director, Supervisor, Chief Internal Auditor and CPAs
The independent directors and supervisors shall hold a regular meeting with the CPAs at least once a year. The CPA shall report to the independent directors and supervisors regarding the financial status, the financial and overall operating status of the subsidiaries, and the internal audit conditions. Also, they shall have sufficient communication focusing on whether the journal entry has any significant adjustment or whether the amendment of the laws has an impact on the accounting; meeting shall be convened at any time in case of significant irregularities.
The Chief Internal Auditor shall hold a regular meeting, at least once a year, with the independent directors and supervisors  to submit a report regarding the Company’s implementation status of the internal audit and internal control operation status; the meeting shall be convened at any time in case of significant irregularities.
Ⅱ. Summarized Communication between Independent Directors, Supervisors and CPAs
Date Key Communication Points Communication Results

2024/11/07

Communication Meeting
  1. Review results of consolidated financial statements
  2. Other communication matters
  3. Statement of independence
  4. Key audit matters
  5. Introduction of relevant laws and regulations
 No objections were raised in this meeting

2024/03/12

Communication Meeting
  1. Scope and Method of Audit
  2. Major Accounting Policies, Significant Accounting Estimates, and Major Events or Transactions
  3. Significant Risks & Key Audit Matters
  4. Recommendations and Communication Matters
  5. Statement of Independence
  6. Introduction of Upcoming Applicable Standards and Regulations
 No objections were raised in this meeting

2023/03/16

Communication Meeting
  1. Scope and Method of Audit
  2. Group Audit
  3. Major Accounting Policies, Significant Accounting Estimates, and Major Events or Transactions
  4. Significant Risks & Key Audit Matters
  5. Assessment of Going Concern Assumption
  6. Recommendations and Communication Matters
 No objections were raised in this meeting

2022/03/17

Communication Meeting
  1. Responsibilities of the Governance Unit
  2. Scope and Methods of Audit
  3. Significant Accounting Policies, Significant Accounting Estimates and Significant Events or Transactions
  4. Significant Risks & Critical Audit Issues
  5. Suggestions and communications
 No objections were raised in this meeting

2021/11/04

Communication Meeting
  1. 2021 Annual Key Audit Items.
  2. Introduction to the Securities and Taxation Law.
 No objections were raised in this meeting

2020/03/19

Communication Meeting
  1. The TWSE and TPEx promoted the preparation ability of the financial reports.
  2. Amendment to parts of the Articles in the Taipei Exchange Directions for Compliance Requirements for the Appointment and Exercise of Powers of the Boards of Directors of TPEx Listed Companies.
  3. Regulations on The Actual Investment of the Company and the Limited Partnership Business Applicable to the Undistributed Earnings Deduction and Application for Tax Refund.
  4. The change in the provision basis of the legal reserve and adoption of new IFRS-compliant opening balances shall be counted in the taxation of the undistributed earnings.
 No objections were raised in this meeting

2019/03/14

Communication Meeting
  1. The audit results of the 2018 parent company only and consolidated financial reports.
  2. Accounting estimates of Company management.
  3. Material discussion items with Company management.
  4. Other communication items.
  5. Declaration of independence.
  6. Key audit matters.
  7. New regulations regarding the requirements of the Economic Substance Act in a tax haven.
  8. Suggestions regarding the requirements of the Economic Substance Act in a tax haven.
 No objections were raised in this meeting

2018/03/22

Communication Meeting
  1. The CPA reported the audit planning matters of 2018 and proceeded the discussion focusing on the key audit matters.
  2. The CPA continued the discussion and communication that focused on the issues raised by the participants and IFRS16.
  3. Description of the annual financial status and profit and loss in 2017.
 No objections were raised in this meeting
Ⅲ. Summarized Communication between the Independent Director, Supervisors and Chief Internal Auditor
Date Key Communication Points Communication Results

2024/11/07

Communication Meeting
  1. Review results of consolidated financial statements
  2. Other communication matters
  3. Statement of independence
  4. Key audit matters
  5. Introduction of relevant laws and regulations

2024/03/12

Communication Meeting
  1. Scope and Method of Audit
  2. Major Accounting Policies, Significant Accounting Estimates, and Major Events or Transactions
  3. Significant Risks & Key Audit Matters
  4. Recommendations and Communication Matters
  5. Statement of Independence
  6. Introduction of Upcoming Applicable Standards and Regulations

2023/03/16

Communication Meeting
  1. Scope and Method of Audit
  2. Group Audit
  3. Major Accounting Policies, Significant Accounting Estimates, and Major Events or Transactions
  4. Significant Risks & Key Audit Matters
  5. Assessment of Going Concern Assumption
  6. Recommendations and Communication Matters

2022/03/17

Communication Meeting
  1. 2021 The results of the self-assessment of the internal control system for the year ending December 31, 2011, showed no significant deficiencies and the Company issued the "Statement of Internal Control System", in which the design and implementation of the internal control system are effective. The Company has issued a "Statement of Internal Control System" that the design and implementation of the internal control system are effective.
  2. 2021 Annual audit plan implementation and tracking status.
 No objections were raised in this meeting

2021/03/19

Communication Meeting
  1. 2020 The results of the annual self-assessment of the internal control system showed no significant deficiencies, and the Company issued the "Statement of Internal Control System", in which the design and implementation of the internal control system are effective. The Company has issued the "Statement of Internal Control System" which states that the design and implementation of the internal control system are effective.
  2. 2020 Annual audit plan implementation and tracking status.
 No objections were raised in this meeting

2020/03/19

Communication Meeting
  1. For the self-assessment results of 2019 internal control system, there were no material defects and the “Internal Control System Statement” was issued to specify the effectiveness concerning the design and implementation of the Company’s internal control system.
  2. The implementation and follow-up statuses of the 2019 annual audit plan.
  3. Reporting the 2022/03/17 minutes of the internal control system conference.
 No objections were raised in this meeting

2019/03/14

Communication Meeting
  1. For the self-assessment results of 2018 internal control system, there were no material defects and the “Internal Control System Statement” was issued to specify the effectiveness concerning the design and implementation of the Company’s internal control system.
  2. The implementation and follow-up statuses of the 2018 annual audit plan.
  3. Reporting the minutes of the internal control system conference.
 No objections were raised in this meeting

2018/05/03

Communication Meeting
  1. The implementation and follow-up statuses of the annual audit plan from January to March in 2018.
 No objections were raised in this meeting

2018/03/22

Communication Meeting
  1. For the self-assessment results of 2017 internal control system, there were no material defects and the “Internal Control System Statement” was issued to specify the effectiveness concerning the design and implementation of the Company’s internal control system.
  2. The implementation and follow-up statuses of the annual audit plan from October 2017 to December 2017.
  3. Reporting the minutes of the internal control system conference.
 No objections were raised in this meeting
資訊安全委員會組織架構圖
Information Security Committee
  • To implement corporate information security and strengthen information security management across all departments, the Company has established an “Information Security Committee” in accordance with its information security policy.
  • A dedicated Chief Information Security Officer (CISO) and one Information Security Manager have been appointed.
  • The committee holds meetings twice a year on a regular basis and reports periodically to the Board of Directors.
Duties and Responsibilities of the Information Security Committee

1. Responsible for promoting the implementation of information security tasks and policy planning.

2. Formulate information security policies, management principles, and standards.

3. Conduct information security education and training.

4. Review and ensure that the ownership and control of information assets are properly managed.

5. Monitor, investigate, and handle major information security incidents reported to the Information Security Committee.

Information Security Risk and Incident Handling

1. In the event of a major information security incident involving the company’s operational secrets that may result in losses to the company or investors, the Chief Information Security Officer (CISO) shall immediately convene an informational security meeting to decide on emergency response measures and execute them without delay. The execution results shall be reported to the next meeting of the Board of Directors, along with explanations and improvement actions.

2. If a major information and communication security incident results in losses — including those affecting operations, reputation, or other aspects — an information security meeting shall be convened to investigate and handle the matter. Upon completion of the investigation, a full report including the cause of the incident, related financial losses, other losses (such as damage to reputation, etc.), handling procedures, and corrective measures shall be presented to the Board of Directors for explanation

3. Once a major information security incident is confirmed by the Information Security Committee, affected customers and stakeholders shall be notified within 24 hours.
Information Security Disclosure
Year 2024 (R.O.C. Year 113)

The company’s information security report has been presented to the Board of Directors. A summary of the report is as follows:

The Company has established an Information Security Committee and formulated relevant management regulations. Related information has been disclosed on the Company’s official website.

In terms of information security management and maintenance, the Company has established an Information Security Management Policy and corresponding procedures as the guiding principles for internal control.

Internally, all company computers are equipped with certified antivirus software, and information security awareness training is conducted quarterly across all departments.

Externally, professional firewalls are deployed, and the Company participates in Chunghwa Telecom’s “Cybersecurity Fleet” program for enhanced network protection.

For access control, the Active Directory (AD) account management system has been implemented; for file protection, both a document management system and a data encryption system are in place.

Additionally, an internet behavior management system has been introduced to strengthen external defenses.

In 2024, the Company continued to strengthen its information security management, completed vulnerability scanning for critical systems, and replaced the Spam and Mail Servers to enhance email communication security. Both internal and external information security audits found no abnormalities, and no major information security incidents occurred.

For the upcoming year, the Company will continue to enhance website certificate management and vulnerability scanning, promote information security awareness, and reinforce the implementation of information security management. Furthermore, the Company will strengthen its information security management systems, update management standards, and increase manpower for information security maintenance to reduce risks and ensure overall information security protection.