| Assessed Items | Operational circumstances | Differences and its Reasons of the Code of Practice for Sustainable Development as compared with other listed and OTC companies | ||
|---|---|---|---|---|
| Yes | No | Abstracts | ||
| 1. Does the company establish a structure to promote sustainable development, and set up a dedicated (part-time) unit to promote sustainable development, which is authorized by the board of directors for senior management to handle, and supervised by the board of directors? | ● |
To improve the management of sustainable development, the personnel department is responsible for the promotion and implementation of the sustainable development policy. The company’s governance structure for sustainable development is: The Board of Directors - the highest decision-making unit that establishes an effective risk management mechanism for the company. (1) Propose the mission and vision of sustainable development, and formulate corporate social responsibility policies or related management guidelines. |
No major differences |
|
| 2. Does the company conduct risk assessments on environmental, social and corporate governance issues related to company operations in accordance with the principle of materiality, and formulate relevant risk management policies or strategies? | ● | The company has formulated and adopted the Corporate Social Responsibility Code of Practice, which will fulfill the corporate social responsibility and implement the norms of its code. Incorporate environmental, social and corporate governance factors into company management policies and business activities to manage economic, environmental and social risks and impacts, formulate corporate governance and comply with laws and regulations, and provide employees with a good working environment and reasonable remuneration and welfare, actively carry out environmental protection and energy conservation, and fulfill social responsibilities. |
No major differences |
|
| 3. Environment Issues | ||||
| (1) Does the company establish an appropriate environmental management system according to its industrial characteristics? | ● | The company obtained ISO certifications and set up rules and regulations for safety, health and environmental protection. |
No major differences |
|
| (2) Is the company committed to improve resource utilization and use recycled materials with low impact on environment? | ● | The company actively promotes becoming a green enterprise, reduces environmental pollution promotes e- operations, and reuse of paper to reduce paper consumption. |
No major differences |
|
| (3) Does the company assess the potential risks and opportunities of climate change for now and in the future, and take measures to address related issues? | ● | The company pays attention to and adjusts the temperature and opening hours of air conditioners in the business premises in response to the trend of energy saving and carbon reduction. Promote resource recycling and reuse to cope with the real risks caused by climate change. |
No major differences |
|
| (4) Has the company counted greenhouse gas emissions, water consumption and total weight of waste in the past two years, and formulated policies for energy conservation and carbon reduction, greenhouse gas reduction, water use reduction or other waste management? | ● | The company has made various measures to reduce its impact on the environment and has made great progress. Through manufacturing and process changes to help reduce 38% of carbon dioxide emissions and saves a lot of gas usage in operation. |
No major differences. The company has no production activities in Taiwan and no harmful environmental factors are generated. However, we continue to cooperate with energy conservation and carbon reduction plans to improve environmental quality. |
|
| 4. Social Issues | ||||
| (1) Does the company establish relevant management policies and procedures in accordance with relevant regulations and international human rights conventions? | ● | The company complies relevant labor laws, formulates relevant personnel management regulations to protect the basic rights of employees. |
No major differences |
|
| (2) Does the company formulate and implement reasonable employee welfare measures (including compensation, vacations and other benefits), and appropriately reflect operating results in employee compensation? | ● | The Company has formulated reasonable salary and remuneration policies with reference to market practice, and has established a clear and effective reward and punishment system. Regularly organize employee activities, and have a bulletin board to timely release company information. |
No major differences |
|
| (3) Does the company provide a safe and healthy working environment for employees, and regularly implement safety and health education for employees? | ● | The company provides employees with a safe and healthy working environment in accordance with various safety regulations, and regularly conducts employee training and health check. There were no occupational disasters in 2023 (0 fires). |
No major differences |
|
| (4) Does the company establish an effective career development training program for employees? | ● | The company provides employees with external professional training subsidies and provides internal education courses every year and encourage employees to evaluate their hobbies, skills, values, and goals and communicate with management for career planning. In 2023, a total of 45 classes employee training were held, with 350 participants. The number of class hours is 270 hours. |
No major differences |
|
| (5) Does the company comply with regulation and international standards in customer health and safety, customer privacy, marketing and labeling of products and services, and formulate relevant protection policies and appeal procedures forconsumer rights? | ● | The marketing and labeling of the company's main products are in compliance with relevant regulations and international standards. There is also a grievance system to provide customer service and adjust various processes in a timely manner. |
No major differences |
|
| (6) Does the company formulate and implement supplier management policies to require suppliers to follow regulations on environmental protection, occupational safety and health, and labor human rights? | ● | efore dealing with suppliers, the company will conduct an overall assessment, and if there is a record that affects the environment and society, the company will strengthen the prudent assessment. The suppliers have no record of influencing environmental protection, occupational safety and health or labour human rights. |
No major differences |
|
| 5. Does the company refer to international reporting standards or guidelines for preparing reports like substantial development reports to disclose non-financial information? Did those reports obtain assurance or guaranteed opinion from third party? | ● | The company has not yet refer to international reporting standards or guidelines for preparing reports like substantial development reports to disclose non-financial information and will prepare the 2024 sustainability report in 2025. |
The Financial Supervisory Committee released the "Sustainable Development Action Plan for Listed Companies (2023)" to promote the implementation. |
|
| 6. If the company has substantial development code in accordance with the "Code of Practice for Substantial Development of Listed Companies", please state the difference between its operation and the established code: The company has formulated relevant measures and implemented them accordingly, without major differences. | ||||
7. Other important information that helps to understand the operation of substantial development:
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Climate-related information implementation status
| Item | Execution |
|---|---|
| 1. Describe board and management oversight of climate-related risks, opportunities and governance. | An environmental sustainability task force has been established, with the company's senior executives as conveners, to regularly review its implementation of climate-related issues and report them to the board of directors. |
| 2. Describe how the identified climate risks and opportunities impact the company's business, strategy and finances (short-term, medium-term, long-term). | Carbon reduction planning strives towards the goal of orderly transformation and promotes green low-carbon production, layout of circular economy, and green operation. |
| 3. Describe the financial impact of extreme climate events and transition actions. | The company attaches great importance to extreme climate issues and plans to adopt related systems, under long-term optimization, it will help to improve profitability. Its financial impacts include credit and solvency assessments and financial property assessment. |
| 4. Describe how climate risk identification, assessment and management processes integrate overall risk management System. | Increase the awareness of climate change issues among various departments through interdepartmental mechanisms and implementation of relevant policies. |
| 5. The scenarios, parameters, assumptions, analysis factors and main financial impacts used should be described if scenario analysis is used to assess resilience to climate change risks. | The company will gradually carry out greenhouse gas inventory work. |
| 6. If there is a transformation plan to manage climate-related risks, describe the content of the plan, and the indicators and targets used to identify and manage physical and transition risks. | The company will gradually carry out greenhouse gas inventory work. |
| 7. If internal carbon pricing is used as a planning tool, the basis for setting the price should be stated. | The company will gradually carry out greenhouse gas inventory work. |
| 8. If climate-related goals are set, the activities covered, the scope of greenhouse gas emissions, the planning schedule, annual achievement progress and other information should be explained; if carbon offsets or renewable energy certificates (RECs) are used to achieve relevant goals, the information should be explained. The source and quantity of carbon reduction credits or the quantity of renewable energy certificates (RECs) being redeemed. | The company will gradually carry out greenhouse gas inventory work. |
| 9. Greenhouse gas inventory and confirmation, reduction goals, strategies and specific action plans (fill in 1-1 and 1-2 separately). | In addition, according to the "Sustainable Development Roadmap for Listed Companies" issued by the Financial Supervisory Commission, our company is a company with a paid-in capital of less than 5 billion. The individual company (parent company) should apply for greenhouse gas inventory in the third stage, that is, the inventory will be completed in 2026. , verification completed in 2028. |