企業在創造利潤、對股東利益負責的同時，還要承擔對所有利害關係人的責任，以達成經濟繁榮、社會公益及環保永續之理念。積極實踐永續發展並建立與落實誠信經營之企業文化及健全發展，以符合平衡環境、社會及公司治理發展之國際趨勢。

While pursuing profitability and fulfilling responsibilities to shareholders, the Company also recognizes its obligation to all stakeholders. We are committed to achieving a balance between economic prosperity, social welfare, and environmental sustainability.
The Company actively promotes sustainable development by fostering a corporate culture rooted in integrity, sound governance, and ethical practices. These efforts align with international trends that emphasize a balanced approach to environmental, social, and corporate governance (ESG) performance.

為提升企業永續發展高度，將本公司ESG執行現況與國際關注趨勢納入政策與守則，本公司於2023年8月由董事會通過訂定「永續發展實務守則」，請參閱本公司網站－投資人關係－公司重要內規。

To elevate the Company’s commitment to sustainable development, our ESG practices and current implementation status have been aligned with international trends and concerns. In August 2023, the Board of Directors approved the adoption of the Sustainable Development Practice Guidelines. For more details, please refer to the Key Internal Policies section under Investor Relations on our website.

本公司已於113年12月13日經董事會決議設置推動永續發展之兼職單位－財務部，授權財務部范崇德財務長處理相關事務，並分設環境保護、社會責任以及公司治理等三個工作小組。

On December 13, 2024 (Year 113 of the ROC calendar), the Board of Directors resolved to establish a part-time unit dedicated to promoting sustainable development within the Finance Department. The Finance Director, Mr. Fan Chong-De, has been authorized to oversee related matters. Three working groups have been formed under this unit, focusing on Environmental Protection, Social Responsibility, and Corporate Governance.

各小組主要職責及工作重點：
Key Responsibilities and Focus Areas of Each Working Group

永續發展兼職單位主要職責：
Key Responsibilities of the Part-Time Sustainability Unit
1. 制定及推動永續發展政策
Formulate and promote sustainability development policies.
2. 檢討永續發展政策、制度，相關具體方針及具體推動計畫
Review sustainability policies, systems, related specific guidelines, and concrete implementation plans.
3. 指導及追蹤各項行動方案之進度及成效改進
Guide and monitor the progress and effectiveness of various action plans.
4. 每年定期向董事會報告企業永續執行狀況。
Provide regular annual reports on corporate sustainability performance to the Board of Directors.
5. 整合各部門參與企業永續相關事務。
Coordinate participation from various departments in sustainability-related matters.
6. 妥適回應利害關係人所關切之重要企業永續議題。
Appropriately address key sustainability issues of concern to stakeholders.
7. 規劃與舉辦企業永續相關之教育訓練。
Plan and organize sustainability-related education and training programs.
8. 各功能性小組職掌之訂定及調整。
Establish and adjust the duties of functional working groups.
9. 其他經董事會決議由財務部辦理之事項。
Handle other matters assigned to the Finance Department by resolutions of the Board of Directors.

環境保護小組之主要職責及工作重點：
Key Responsibilities and Focus Areas of the Environmental Protection Working Group
工作職責：整合環境、廢棄物、水資源管理。
Responsibilities: Integrate management of environment, waste, and water resources.
具體作法：推動節能、減碳、減廢。
Specific Measures: Promote energy conservation, carbon reduction, and waste minimization.

社會責任小組之主要職責及工作重點：
Key Responsibilities and Focus Areas of the Social Responsibility Working Group

工作職責：負責公司選、用、育、留等用人政策的規劃與執行及規劃與執行社會參與的政策、目標與行動方案。
Responsibilities: Responsible for planning and implementing the Company’s talent selection, recruitment, development, and retention policies, as well as planning and executing social engagement policies, objectives, and action plans.

具體作法：
Specific Measures:
1.人員僱用、留 停、離職及退休措施、薪酬福利制度規劃、員工培育與訓練、職涯發展及職能管理、 尊重法治人權、促進勞資關係和諧、關懷員工職場安全環境與工作情緒管理等。
Implement employment, retention, resignation, and retirement policies; plan compensation and benefits systems; provide employee development and training;
manage career development and competencies; uphold respect for the rule of law and human rights; promote harmonious labor-management relations; and ensure
workplace safety, environmental health, and employee well-being.
2.員工急難救助、慈善團體公益贊助、教育文化推廣活動、扶持偏遠關懷與弱勢社福團體、企業品牌形象、響應社會公益活動主題等。
Provide employee emergency assistance; sponsor charitable organizations and public welfare activities; promote educational and cultural programs; support
remote and disadvantaged social welfare groups; enhance corporate brand image; and actively participate in social welfare initiatives.

推動計畫：相關辦法提報董事會通過。
Implementation Plan: Relevant measures will be submitted to the Board of Directors for approval.

公司治理小組之主要職責及工作重點：
Key Responsibilities and Focus Areas of the Corporate Governance Working Group

工作職責：負責公司治理相關制度推動，建立相關規範及準則，舉辦各項教育訓練、並充分揭露各項即時資訊。
Responsibilities: Responsible for promoting corporate governance-related systems, establishing relevant regulations and guidelines,
organizing various training programs, and ensuring timely and adequate disclosure of information.

具體作法：
Specific Measures:

1. 訂定公司治理實務守則、公司誠信經營守則及道德行為準則，建置有效之治理架構及相關道德標準，以健全公司治理。
Establish the Corporate Governance Practice Guidelines, Code of Business Integrity, and Code of Ethical Conduct to build
an effective governance framework and ethical standards, thereby strengthening corporate governance.
2. 對營運活動所產生之重大經濟、環境及社會議題，應定期向董事會報告處理情形
Regularly report to the Board of Directors on the handling of significant economic, environmental, and social issues
arising from business operations.
3. 建立永續發展之治理架構及組織
Establish a governance structure and organization dedicated to sustainable development.
4. 辨識利害關係人。
Identify key stakeholders.
5. 資訊充分揭露。
Ensure full and timely disclosure of information.

依據評估後之風險，訂定相關風險管理政策如下：
Based on the assessed risks, the following risk management policies have been established:

實施成效與董事會督導情形：
永續發展政策及具體推動計畫已於114年3月28日向董事會說明並經決議通過，因計畫甫經董事會通過尚無具體成效，待下一年度向董事會報告具體成效及公告。
公司董事會每年定期聽取永續發展兼職單位的報告，永續發展兼職單位必須對董事會提擬公司策略，董事會必須評判這些策略成功的可能性，也必須經常檢視策略的進展， 並且在需要時敦促永續發展兼職單位進行調整。
環境保護方面，本公司已於越南廠區導入太陽能發電系統，目前計畫投入金額約為9億5千萬越南盾。透過再生能源的導入，不僅有助於降低碳排放，亦展現本公司對減緩氣候變遷及推動綠色製造的承諾，實際行動落實環境保護之目標。

為了充分瞭解同仁在公司工作現況、對工作環境的滿意度，於114年2月執行113年度員工工作滿意度的調查，期望藉由這次調查深入了解員工對本司工作環境、組織氣氛、 領導統御與考核獎勵等看法，以作為提升組織向心力及工作改進之參考。
In order to fully understand the current work situation of employees and their satisfaction with the work environment, a survey on employee job satisfaction for the year 2024 was conducted in February of the 2025. The goal of this survey is to gain deeper insights into employees' views on the company's work environment, organizational atmosphere, leadership, and evaluation and reward systems. The results will serve as a reference for improving organizational cohesion and work enhancements.