Implementation of Ethical Corporate Management
| Evaluation item | Implementation status | Deviations from the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons | ||
|---|---|---|---|---|
| Yes | No | Summary description | ||
| 1. Establishment of ethical corporate management policies and programs | ||||
| (1) Does the company have an ethical corporate management policy approved by its Board of Directors, and bylaws and publicly available documents addressing its corporate conduct and ethics policy and measures, and commitment regarding implementation of such policy from the Board of Directors and the top management team? | V | (1) Our company is dedicated to operating with integrity, transparency, and accountability, and has established policies based on these principles. We have implemented good corporate governance and risk management mechanisms to create a sustainable operating environment. Our commitment to integrity is clearly stated in our regulations and external documents, and our board of directors and management are committed to actively implementing it in both internal management and external business activities. | No difference | |
| (2) Whether the company has established an assessment mechanism for the risk of unethical conduct; regularly analyzes and evaluates, within a business context, the business activities with a higher risk of unethical conduct; has formulated a program to prevent unethical conduct with a scope no less than the activities prescribed in Article 7, paragraph 2 of the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies? | V | (2) Our company, directors, managers, employees and substantial controllers comply with the Political Donations Act and relevant internal operating procedures in providing direct or indirect donations to political organizations or individuals participating in political activities. The company does not seek to gain commercial benefits or transactional advantages through such donations. | No difference | |
| (3) Does the company clearly set out the operating procedures, behavior guidelines, and punishment and appeal system for violations in the unethical conduct prevention program, implement it, and regularly review and revise the plan? | V | (3) Our company is committed to preventing any unethical behavior and has established comprehensive measures, including operational procedures, codes of conduct, and training programs. We provide a legitimate reporting channel and ensure confidentiality of the identity and content of whistleblowers. We publicly disclose on the company's internal website the titles, names, dates of violation, details of the violation, and the measures taken for employees who violate the policies of ethical business conduct. | No difference | |
| 2. Ethical Management Practice | ||||
| (1) Does the company assess the ethics records of those it has business relationships with and include ethical conduct related clauses in the business contracts? | V | (1) Our company conducts business activities in a fair and transparent manner. Before engaging in any commercial transactions, we carefully evaluate the legality and honesty of our agents, suppliers, customers, or other trading partners, and avoid doing business with those who have a record of dishonest behavior. When signing contracts with others, we include provisions that require compliance with our policy of integrity and terminate or dissolve the contract if the counterparty engages in any dishonest behavior. | No difference | |
| (2) Has the company set up a dedicated unit to promote ethical corporate management under the board of directors, and does it regularly (at least once a year) report to the board of directors on its ethical corporate management policy and program to prevent unethical conduct and monitor their implementation? | V | (2) The Company has established the management department as a part-time unit in promoting corporate social responsibility, and promotes the departments to handle the related business in accordance with their duties and responsibilities, and the implementation status of ethical management has been reported to the board of directors on March 4, 2025. | No difference | |
| (3) Has the company established policies to prevent conflict of interests, provided appropriate communication and complaint channels, and properly implemented such policies? | V | (3) Our company's "Ethical Corporate Management" establishes a policy for avoiding conflicts of interest. When our staff members are conducting business on behalf of the company and they encounter a situation that conflicts with their own interests or the interests of the legal person they represent, or may result in themselves, their spouses, parents, children, or related parties gaining undue benefits, they must disclose the matter voluntarily and report it to their immediate supervisor and the management department of the company. The immediate supervisor should provide appropriate guidance. Our staff members are not allowed to use company resources for business activities outside the company, nor should they let their participation in business activities outside the company affect their work performance. | No difference | |
| (4) Does the company have effective accounting and internal control systems in place to enforce ethical corporate management? Does the internal audit unit follow the results of unethical conduct risk assessments and devise audit plans to audit compliance with the systems to prevent unethical conduct or hire outside accountants to perform the audits? | V | (4) Our company has established effective accounting and internal control systems to prevent potential high-risk dishonest behavior. The internal audit unit develops an annual audit plan or project plan based on risk assessment results to carry out auditing work, including risk assessment items that encompass the impact of dishonest behavior on the company's operations. | No difference | |
| (5) Does the company provide internal and external ethical corporate management training programs on a regular basis? | V | (5) Our company holds regular and irregular training sessions on the topic of ethical business practices for both internal and external stakeholders. These sessions are designed to strengthen employees' adherence to our Ethical Corporate Management and other related management policies. | No difference | |
| 3. Implementation of Complaint Procedures | ||||
| (1) Has the company established specific whistle-blowing and reward procedures, set up conveniently accessible whistle-blowing channels, and appointed appropriate personnel specifically responsible for handling complaints received from whistle-blowers? | V | (1) Our company upholds integrity in all business activities and strictly prohibits corruption and any form of fraudulent behavior. The company has incorporated ethical conduct into employee performance evaluations and human resource policies, with a clear and effective system for rewards, punishment, and complaints. Therefore, if any employee or representative of the company is suspected of engaging in questionable behavior or violating the company's ethical or professional standards, the company has established an official website where a reporting mailbox for violations of ethical conduct or professional ethics is available, which will be directly handled by the company's designated personnel. | No difference | |
| (2) Has the company established standard operation procedures for investigating the complaints received, follow-up measures taken after investigation, and mechanisms ensuring such complaints are handled in a confidential manner? | V | (2) If employees violate professional ethical norms, the company will take disciplinary actions, including dismissal, based on the severity of the situation in accordance with the company's "Reward and Punishment Regulations." And if there are any complaints, employees may use the employee complaint mailbox (E-Mail) to provide feedback. | No difference | |
| (3) Has the company adopted proper measures to protect whistle-blowers from retaliation for filing complaints? | V | (3) Unless otherwise required by law, the personal information of whistleblowers shall be kept confidential and appropriate measures shall be taken to protect their personal data and privacy. | No difference | |
| 4. Strengthening Information Disclosure | ||||
| (1) Does the company disclose its ethical corporate management policies and the results of their implementation on its website and the Market Observation Post System (MOPS)? | V | (1) Our company has uploaded the "Ethical Corporate Management" approved by the Board of Directors to our website and the Public Information Observation Station to disclose information related to integrity management. | No difference | |
| 5. If the company has adopted its own ethical corporate management best practice principles based on the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies, please describe any deviations between the principles and their implementation: Our company strictly follows the "Corporate Governance Best-Practice Principles for TWSE/TPEx Listed Companies" and has established a "Ethical Corporate Management" accordingly. All business activities are carried out in accordance with this code without exception. | ||||
| 6. Other important information to facilitate a better understanding of the status of operation of the company’s ethical corporate management policies (e.g., the company’s reviewing and amending of its ethical corporate management best practice principles): 1. In order to uphold the principle of ethical corporate, our company has established a channel for stakeholder feedback and complaints on our website, providing a platform for stakeholders to voice their grievances in the event of infringement on their rights and interests. 2. Our company established the "Ethical Corporate Management" on July 31, 2014, and revised it after approval by the Board of Directors on April 29, 2021. 3. The Board of Directors approved the revision of the "Code of Ethics Conduct for Directors and Managers" and "Code of Ethics Conduct for Employees" on April 29, 2021. |
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To implement the Company's Ethical Corporate Management Best Practice Principles and to report any illegal or immoral behavior by internal or external personnel, these procedures have been established. We encourage both internal and external stakeholders to report any illegal or immoral acts. The Company will investigate such cases, maintain strict confidentiality, and protect whistleblowers from any inappropriate treatment resulting from their report.
● For Shareholders, Investors, and other Stakeholders:
● For Internal Employees, Customers, and Suppliers:
