Happy Workplace

Sustainability

Happy Workplace

Human Rights and Diversity

Human Rights Policy

At ACBT, we uphold the fundamental values of respecting and promoting human rights, and are committed to upholding international human rights standards with concrete actions. For this reason, we adhere to international human rights standards, including the Universal Declaration of Human Rights, the UN Global Compact, and the ILO’s Fundamental Conventions, and fully integrate them into our business operations and management systems.

We are committed to protecting the labor conditions and basic human rights of all employees, prohibiting any form of discrimination, harassment, child labor, or forced labor, and actively promoting a diverse, equal, and inclusive workplace environment.

Action	Content	Follow up
Develop human rights policy	Explicitly prohibits all forms of discrimination, harassment, child labor, and forced labor. Guarantees the right to work, freedom of association, and working hours and leave systems.	2024 achievement：Anti-sexual harassment posters posted in office with clearly listed reporting guidelines and channels. 2025 target： Improve human rights policies, strengthen human rights education and training.
Establish appeal and protection mechanism	Establish anonymous human rights complaint channels (such as suggestion boxes and email), in Chinese, English, or multiple languages, and protect the grievance rights of employees of different nationalities.	2024 achievement： 0 appeals 2025 target： 0 appeals

Diversity

We uphold the concept of "respecting differences and embracing diversity" and actively create an open, inclusive, and accessible work environment. We are committed to promoting gender equality, fostering ethnic diversity, and encouraging age integration. We welcome employees from different backgrounds, nationalities, and cultures, and provide equal employment and promotion opportunities. We are committed to creating a workplace atmosphere that respects the value of each member. Currently, our workforce is primarily composed of the general population, and we do not yet have specific representation from any minority or disadvantaged groups (such as people with disabilities). The Company has set up a prayer room to provide a safe and convenient space for religious activities, demonstrating its inclusiveness and respect for diverse religious beliefs. We will continue to optimize the work environment to ensure all employees can thrive in a workplace that is equal, inclusive, and welcoming, and work together towards sustainable development. In addition, we offer flexible work arrangements and individualized support to employees with varying needs, balancing the practical requirements and career growth of our diverse workforce. To deepen inclusivity and workplace cohesion, ACBT regularly holds cross-cultural exchange activities and training courses, such as workshops on respecting cultural differences and courses on disability awareness. These exchanges create a more inclusive and friendly workplace that ultimately benefits both the employees and the Company as a whole.

Employee Ethnicity Index

Year	Type	Percentage of all employees (%)	Percentage of management positions (%)
2023	Malaysian	45.26	79.41
	R.O.C	1.09	11.76
	Foreign	39.23	8.82
	Aboriginal	14.42	0
2024	Malaysian	46.10	66.00
	R.O.C	1.12	10.00
	Foreign	38.85	14.00
	Aboriginal	13.94	10.00

Gender Diversity Indicator

Item		Female		Male		Total
Item		Number of People	(%)	Number of People	(%)	Number of People	(%)
2022	Supervisor	15	4.42	24	7.08	39	11.50
2022	Non-supervisor	34	10.03	266	78.47	300	88.50
2023	Supervisor	15	4.18	23	6.41	38	10.58
2023	Non-supervisor	41	11.42	280	77.99	321	89.42
2024	Supervisor	17	5.38	18	5.70	35	11.08
2024	Non-supervisor	43	13.61	238	75.32	281	88.92

Healthy workplace

Salary Policy and Implementation

According to the Company’s Articles of Association, , it shall allocate a maximum of 10% and a minimum of 1% employee compensation if has profit. The Company shall reserve an amount to cover any accumulated losses from previous years before distributing employee compensation.

The Company has established a Remuneration Committee dedicated to providing a competitive, transparent, and fair remuneration system to attract, retain, and motivate top talent. Our remuneration policies are based on job content, professional ability, education, experience, and work performance, and do not vary based on gender, ethnicity, or other factors.

The Company has also established a systematic and transparent appraisal system, adhering to the principles of fairness, objectivity, and appropriateness, to evaluate employees' work performance and results, serving as an important basis for human resource management projects such as job adjustments, talent development, reward and punishment decisions, and salary adjustments to ensure that the performance management mechanism is closely aligned with organizational goals and promotes continuous growth and mutual trust.

The Company distributes bonuses based on operating results and individual employee performance, sharing operating profits with employees and promoting mutual growth.

In 2024, the Board of Directors approved a cash distribution of NTD 4,060,000 thousand in employee compensation. No stock distribution was approved.

Regular Performance Checkup

Year	Personnel Category	Female	Ratio	Male	Ratio	Total	Ratio
2022	Supervisor	11	3.24%	16	4.72%	27	7.96%
	Non-supervisor	30	8.85%	143	42.18%	173	51.03%
	Total	41		159		200
2023	Supervisor	14	3.90%	18	5.01%	32	8.91%
	Non-supervisor	38	10.58%	252	70.19%	290	80.78%
	Total	52		270		322
2024	Supervisor	13	4.11%	19	6.01%	32	10.13%
	Non-supervisor	8	2.36%	252	79.75%	260	82.28%
	Total	21		271		292

Employee Benefits

We are committed to creating a safe, healthy, and dynamic work environment. We value the well-being and career development of every employee and have established comprehensive social insurance and welfare measures in accordance with the law, including basic protections such as medical insurance, labor insurance, and pension contributions. Meanwhile, we also offer a diverse range of benefits as follows:

Benefits	Employee Benefits
Group hospitalization and surgery insurance	We provide accommodation, surgery, and medical expense coverage for employees during hospitalization. Total expenses for 2024 are estimated at NT$70 thousand.
Group insurance	The Company provides group insurance benefits, with an estimated NT$1,964 thousand in group insurance expenses for 2024.
Health checkup	Every year, free health checkups are offered to employees to promote employee health management. In 2024, 77 employees participated in the checkups.
Dormitory accommodation	Free accommodation is provided for foreign employees and some non-local employees. In 2024, 125 employees benefited from this perk, with a total expenditure of approximately NT$3,664 thousand.
Higher education subsidies	We subsidize the tuition fees of employees pursuing higher education (e.g., master's degrees) to encourage continuing education and career development. In 2024, one employee received this subsidy, totaling approximately NT$88 thousand.
Gifts, monetary gifts	Employees can receive monetary gifts or gifts from the Company for major holidays, employee childbirth, marriage, or the death of a family member. In 2024, the Company spent approximately NT$35 thousand on such gifts.
Employee leave system	At ACBT, we provide a leave system that exceeds legal requirements. In addition to statutory public holidays, employees are offered three extra days of paid leave and one day of health check leave.
Other activities	Employee leisure and club activities benefits.

Note 1: Definition of "important operating site": Taipei Headquarters and Malaysia Subsidiary.

Note 2: No employee stock options are provided.

Parental Leave

We respect and support employees in achieving a balance between work and family, and have established a compliant and inclusive parental leave system in accordance with the applicable regulations at different locations. In accordance with the labor laws of Malaysia and Taiwan, the Company provides legally mandated maternity leave, paternity leave, and childcare leave to help employees welcome new family members while balancing parenting responsibilities and career development. The Taipei Headquarters fully complies with Taiwan’s “Gender Equality in Employment Act” and the “Employment Insurance Act”, offering eligible employees the right to apply for up to two years of unpaid parental leave and assisting them in applying for government parental benefits. During this period, the Company will retain the original position or an equivalent position and guarantee the employee’s job rights and benefits upon their return, preventing any career disruption due to childcare leave. No employees at Taipei HQ applied for childcare leave in 2024. The parental leave policy of the Malaysia Subsidiary is based on the Malaysian Employment Act 1955. Female employees are entitled to 98 days of fully paid maternity leave, and male employees are entitled to 7 days of fully paid paternity leave as stipulated in the amended regulations. Malaysia's labor law does not currently have a statutory long-term parental leave system. However, ACBT also provides flexible unpaid leave arrangements based on individual needs to support employees' childcare needs, with application procedures following the Company's human resources policy. In 2024, five female employees applied for maternity leave, and four male employees applied for paternity leave.

Pension System

We have established a comprehensive retirement system and make contributions in accordance with applicable laws and regulations in each region. At Taipei Headquarters, as stipulated by the "Labor Pension Act", for those subject to the Act, 6% of an employee's monthly salary is contributed to their individual pension account each month. Currently, 100% of Headquarters employees applied to the act. As for the Malaysia Subsidiary, in accordance with the local Labor Standards Act and the Employees Provident Fund (EPF) regulations, a certain percentage of the total paid salary is contributed to a government account for future use, operating under a defined contribution system. The contribution base for Malaysian employees is: Employees contribute 11%, and the Company contributes 12% to ensure basic retirement security. However, employees who are not Malaysian citizens are not eligible for the contribution plan. Currently, 45.26% of the employees at the Malaysian subsidiary are eligible to apply for retirement funds.

Employee Communication and Grievance Channels

We value employees’ rights to express their opinions and communicate, and are committed to fostering an open, trustworthy, and respectful communication culture. We provide multiple communication channels, including email, departmental meetings, and employee gatherings, allowing employees to actively share their opinions, suggestions, or raise questions with their direct supervisors or the HR Department. Through institutionalized communication platforms and regular interactions, we enhance interdepartmental coordination and improve communication efficiency between management and employees, ensuring stable and harmonious labor relations. We have a formal grievance handling mechanism in place. When an employee submits a grievance via email, the HR department will immediately interview them to understand the situation and assess whether it can be resolved at the department level. If a consensus cannot be reached after preliminary processing, the complaint will be submitted to the Personnel Committee for further review and decision to ensure fair, objective, and confidential handling. ACBT currently does not have a labor union; therefore, no collective bargaining agreements have been signed. Labor-management related issues are handled through employee communication and grievance mechanisms. There were 0 employee grievances in 2024. Employee grievance email address: This email address is being protected from spambots. You need JavaScript enabled to view it.

Employee Development

We value the continuous improvement of our employees' knowledge, skills, attitudes, and job performance, and consider education and training to be one of the key strategies for enhancing our competitiveness and achieving sustainable development. To help employees realize their potential and improve work performance, the Company continues to build a comprehensive education and training system, designing corresponding courses based on job grade and competence. We have planned a complete training program for new hires, covering the Company’s business strategy, organizational structure and personnel system, information system application, foundation of quality management, as well as industrial safety and environmental protection and health regulations. The program helps new hires quickly integrate into the organizational culture and smoothly transition into the workplace. In 2024, the Company held a training camp designed for deputy managers, new managers, and senior managers. The camp focused on the core principles of change management, integrating theoretical frameworks with mindset development to help participants understand the psychological and structural obstacles commonly encountered during organizational change, and to acquire key communication skills and leadership strategies. In 2024, total education and training hours across the Company reached 2,046 hours, averaging six hours per employee.

Total Education and Training Hours by Gender and Employee Category

Year	Type Gender	Supervisor			Non-supervisor			Total
Year	Type Gender	Number	Hours	Total average	Number	Hours	Total average	Number	Hours	Total average
2024	Female	17	386	23	43	904	21	60	1,290	22
	Male	18	242	13	238	514	2	256	756	3
	Total	35	628	18	281	1,418	5	316	2,046	6

Occupational Health and Safety

To ensure workplace safety and employee health, ACBT has established clear occupational safety and health policies. The policy covers aspects including legal compliance, operational safety, education and training, and organizational commitment. Emphasizing strict adherence to all relevant laws and regulations, the policy ensures that all machinery and equipment meet operational safety standards. To implement the policy intent, the Company actively promotes various occupational health and safety management measures, regularly conducts air quality and noise inspections, and cooperates with occupational safety audits to ensure the work environment complies with regulatory requirements. In terms of employee training, new employees must receive occupational safety and health education upon joining the Company, covering work safety guidelines, emergency response procedures, and disaster prevention concepts. Existing employees also participate in regular safety drills and awareness courses to continuously enhance their response awareness and self-protection capabilities. The Company provides sufficient safety and health information and guidance to eliminate unsafe operating practices and enhance the organization’s overall safety culture through a comprehensive training system. In terms of facilities, we continue to optimize accessibility by installing accessible passages, user-friendly equipment, and clear signage to ensure that employees of different backgrounds and needs can work

safely and without obstacles. Our management is committed to fostering a healthy, friendly, and inclusive work environment.

As of 2024, the Company’s occupational safety and health management system covered all employees. However, the Company had not yet undergone internal or external audits, and outsourcing and contractor workers for off-site operations will gradually be integrated into the system’s management and risk control framework. For personnel not employed by the Company who are performing on-site operations, the Company will provide necessary safety training, risk notification, and work permit procedures to ensure compliance with the same safety standards. Relevant safety requirements are also incorporated into contracts with contractors and subcontractors as fundamental conditions for performing work, and on-site supervisors are responsible for overseeing their work practices and ensuring compliance. For those who violate safety regulations, appropriate disciplinary actions, such as warnings, work stoppages, or contract termination will be taken, to ensure consistent safety standards across the work environment and promote a culture of workplace safety with full participation.

In order to continuously strengthen occupational safety and health management performance, we regularly receive on-site audits by the Department of Occupational Safety and Health (DOSH) of Malaysia, which comprehensively reviews system design, implementation effectiveness, and the completeness of records. The review date in 2024 was June 10, and the review covered system and organizational structure, training and personnel management, record keeping and equipment management, and on-site operations and facility safety. The overall audit compliance rate was 83.32%, resulting in a B rating (good).

We value employees’ understanding and application of occupational safety and health knowledge, and continuously promote systematic education and training programs to enhance their safety awareness and disaster prevention capabilities. The courses are taught by internal occupational safety and health personnel or qualified external consultants. The curriculum is updated and its effectiveness tracked regularly in accordance with the requirements of Malaysian occupational safety and health institutions and other relevant laws and regulations. To maintain the health of our employees, we arrange for regular health checkups every year in accordance with the Occupational Safety and Health Act of Malaysia and industry practices.