Promote honest business reporting

        The company engages in business activities based on the principles of fairness, honesty, trustworthiness and transparency. In order to implement the honest management policy and actively prevent dishonest behavior, the company has established the "Integrity Business Code", "Ethical Code of Conduct" and "Employee Code of Ethics" etc., and strengthen publicity to establish a consensus among all employees on integrity management and strengthen implementation effectiveness.

       The company has set up a "Sustainable Development Committee" affiliated with the Board of Directors, and a "Sustainable Development Group" is established as a dedicated unit to promote the company's integrity management. It is responsible for the formulation and supervision of the integrity management plan, and reports to the Board of Directors regularly (at least once a year). Report, most recently reported to the Board of Directors on November 9, 2024. In 2024, no matters related to violations of integrity management were found, and no internal or external reports or legal cases were received regarding the company's integrity management. Therefore, the company did not violate the relevant norms of the corporate integrity management code in 2024. We would like to report the project And the implementation report is as follows:

I.  Establishment of ethical corporate management policies and programs

(1)Does the Company have a Boardapproved 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?

Operational situation：

(2)Does the Company have mechanisms in place to assess the risk of unethical conduct, and perform regular analysis and assessment 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?

Operational situation：

• The company has established an effective accounting system and internal control system, and has formulated a "Code of Ethical Conduct" and a "Code of Integrity Management" for management and control to prevent violations of Paragraph 2 of Article 7 of the "Code of Integrity Management for Listed Overseas Companies". Acts of integrity happen.

(3)Does the Company provide clear 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?

Operational situation：

• The company has established internal policies related to the "Code of Integrity Business" and "Code of Ethical Conduct". It has clearly defined the punishment and complaint system for violations and promoted and implemented them through internal education and training.

II. To implement integrity management

(1)Does the Company evaluate business partners’ ethical records and include ethics-related clauses in business contracts?

Operational situation：

• The company strictly implements relevant regulations and will immediately stop trading if any dishonest behavior is found.

(2)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?

Operational situation：

• The company has set up a "Sustainable Development Committee" affiliated with the board of directors, and has a "sustainable development team" as a dedicated unit to promote the company's integrity management. It is responsible for the formulation and supervision of the integrity management plan, and reports to the board of directors regularly (at least once a year). . The most recent report date is November 9, 2024.

(3)Whether the Company has established policies to prevent conflict of interests, provide appropriate communication and complaint channels and implement such policies properly

Operational situation：

• The company has established "Employee Code of Ethics" and "Measures for Handling Cases of Reporting Illegal, Immoral or Dishonest Conduct" to avoid obtaining improper benefits, and encourages reporting of violations and rewards in accordance with regulations; various resolutions of the Board of Directors include: In the event of a conflict of interest, all interested parties present must avoid the meeting.

(4)To implement relevant policies on ethical conducts, has the company established effective accounting and internal control systems, audit plans based on the assessment of unethical conduct and have its ethical conduct program audited by internal auditors or CPA periodically?

Operational situation：

• The company has established an effective accounting system and internal control system. The company's audit unit performs audit operations in accordance with the annual audit plan approved by the board of directors, sends the report to the audit committee, and reports its audit execution status to the audit committee and the board of directors. In addition, it also complies with regulations Report to the competent authority.

(5)Does the Company provide internal and external ethical conduct training programs on a regular basis?

Operational situation：

• The company promotes and clearly understands its integrity management concepts and standards through executive meetings and monthly meetings every year. In 2024, 178 employees participated in the integrity management training course, which lasted approximately 89 hours.  

III. Operation of the Company's Reporting Mechanism

(1)Has the company established specific reporting and reward systems, set up convenient reporting channels, and assigned appropriate personnel to handle reported cases?

Operational situation：

• The company's "Measures for Handling Cases of Reporting Illegal, Immoral or Dishonest Conduct" stipulates a reporting and reward system, and assigns appropriate handling personnel to the reported objects, which can be accessed through the stakeholder contact mailbox and responsible window on the company's website , or report violations of professional ethics through channels.

(2)Has the company established standard operating procedures for investigating the complaints received, as well as follow-ups after investigations are completed, and has the Company ensured these investigations are handled confidentially?

Operational situation：

• The company has established relevant operating procedures and confidentiality mechanisms to protect the rights and confidentiality of whistleblowers.

(3)Does the company take measures to protect whistleblowers from being subjected to retaliation for their reports?

Operational situation：

• The company requires the receiving unit not to disclose the identity of the whistleblower to ensure the effective implementation of the operation of the complaint system and measures to protect the whistleblower from being improperly dealt with due to the whistleblower.

IV. Strengthening information disclosure Does the company disclose its guidelines on the Ethical Corporate Management Best Practice Principles as well as information about implementation of such guidelines on its website and Market Observation Post System (MOPS)?

Operational situation：

V. According to the "Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies," if a company has its own code of conduct for ethical operation, please describe the differences between its operation and the established code of conduct:

Operational situation：

• The company has formulated the "Code of Integrity Management", which covers "Purpose", "Scope", "Prohibited Matters", "Avoidance of Interests" and "Information Disclosure", etc. It clearly defines the requirements for honest operation and is consistent with "Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies " There is no significant difference in the Code of Business Integrity.
  
  

Operational situation：

• The company complies with the Company Law, the Securities and Exchange Law, the Commercial Accounting Law and other laws and regulations related to business conduct as the basis for implementing honest operations.

The implementation status of integrity management in 2024 is as follows：

Internal education and training