Sustainability Governance Organization
To continuously improve corporate sustainability governance performance, the Company established the "Corporate Sustainability Group" under the Board of Directors in 2021. It is responsible for promoting corporate sustainability development-related activities and systems. The "Corporate Sustainability Group" is convened by the General Manager, with the General Director as Vice Convener, and is responsible for policy formulation and supervision. To respond to the gradual expansion of global sustainability-related management and disclosure standards, the Company's Board of Directors decided on December 25, 2024, to elevate the "Corporate Sustainability Group" to the "Sustainable Development Committee," expanding sustainability development promotion and implementing corporate sustainability decision-making and execution. The Sustainable Development Committee has established the Environmental Protection Group, Corporate Social Responsibility Group, Corporate Governance Task Force, and InfoSec Task Force under its jurisdiction, and added the Risk Management Group in 2024 to respond to identification and management of sustainability-related risks and opportunities.
Each group leader of the "Sustainable Development Committee" is held by company first-level supervisors, responsible for coordinating sustainability annual topic planning and execution under their jurisdiction, integrating cross-domain and cross-functional teams to jointly review the company's core operational capabilities and short, medium, and long-term sustainability development plans. To deepen the company's sustainability development promotion work and align with international sustainability disclosure standards and domestic sustainability development blueprints, the Board of Directors approved the establishment of a dedicated sustainability development unit "Quality, Safety, Health, Environment and Sustainable Development Division" on November 28, 2023, and approved a resolution on December 25, 2024, to rename it the "Sustainable Development Department" effective January 1, 2025. The Secretary-General of the "Sustainable Development Committee" is tasked planning and handling sustainability management-related business in accordance with the Company's sustainable management philosophy and polices.
The Sustainable Development Committee meets at least once every six months and increases meeting frequency as needed based on business promotion requirements. During meetings, material sustainability topics of concern to company operations and stakeholders are identified, corresponding strategies and work policies are formulated, budgets related to sustainability development promotion are allocated, annual programs are planned and executed, and implementation effectiveness is tracked to ensure sustainability development strategies are fully implemented in the company's daily operations. The Sustainable Development Committee reports to the Board of Directors at least twice a year, reporting the status of sustainability implementations to the Board of Directors at mid-year, and reporting annual sustainability results and future work plans at year-end.
The Sustainable Development Committee reports annually to the Board of Directors on sustainability development implementation results and future work plans. On August 6, 2024, the Board of Directors discussed the 2023 sustainability report and approved its publication, and on December 25, reported the 2024 sustainability development promotion and implementation results.
The Board of Directors made the following resolutions regarding the operations and organizational adjustment of the Sustainable Development Committee in 2024:
1. The Sustainable Development Committee is requested to continue promotion according to the TWSE/TPEx listed companies' sustainability development action plan issued by competent authorities.
2. The organizational adjustment case was passed without objection after the Chairman consulted all attending directors.
2025 Sustainable Development Committee Organizational Chart
Responsibilities of Each Working Group
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Group
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Main Tasks
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Work Items
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Sustainable Development Committee
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● Identify Group stakeholders and issues of concern, establish stakeholder communication strategies, and track annual communication status.
● Develop annual sustainability material topics, formulate response strategies and work policies for each group, and manage and track sustainability promotion effectiveness through PDCA cycles.
● Compile, manage, and publish the Group sustainability report.
● Regularly report Group sustainability development promotion status to the Board of Directors annually.
|
● Report annual sustainability promotion and implementation status to the Board of Directors annually
● Report greenhouse gas inventory status to the Board of Directors quarterly
● Supervise and manage topic promotion status of each group
|
|
Environmental Protection Group
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Follow the Sustainable Development Committee's work policies to promote and supervise Group environmental policies, focus on environmental issue trends, implement environmental protection work, and discover positive influence of environment-related issues on the Group and opportunities for driving value creation. Including green building promotion, sustainable product and service design, circular economy, greenhouse gas inventory, water resource management, waste management, and environmental management system promotion.
|
● Develop annual Group issues of concern for each group
● Execute annual work agreed upon by each group
● Convene regular group meetings
● Report work progress and implementation status to the committee
|
|
Corporate Social Responsibility Group
|
Follow the Sustainable Development Committee's work policies to promote and supervise the implementation of various tasks including Group human rights protection, employee care, talent development and retention, workplace safety and health, strengthen social and community connection engagement activities, and supervise Group suppliers and value chain management to enhance overall Group social value and influence.
|
|
Corporate Governance Group
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Follow the Sustainable Development Committee's work policies to supervise regulatory compliance, protect shareholder rights, assist the Board of Directors in strengthening structure and operations, implement integrity management and anti-corruption advocacy, and comprehensively improve corporate governance information transparency.
|
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InfoSec Task Force
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Follow the Sustainable Development Committee's work policies to promote and establish the Group's overall information security network, supervise the implementation of information security protection, and develop the Group's information security risk management system.
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Risk Management Group
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Follow the Sustainable Development Committee's work policies to identify risks and opportunities related to the Group’s sustainability, operations, finances, and businesses, and any other related risks and opportunities, conduct risk ranking and identify material risks, formulate management strategies and response measures for risks and opportunities, supervise implementation effectiveness, and establish a comprehensive Group risk management system.
|
International Financial Reporting Standards (IFRS) S1 and S2 Planning
According to the "Blueprint for Taiwan's Adoption of IFRS Sustainability Disclosure Standards" issued by the Financial Supervisory Commission, the Company was originally a second-phase applicable company and was required to disclose IFRS S1 and S2 sustainability information for 2027 in 2028. However, due to capital increase in the second quarter of 2025, the Company's paid-in capital exceeded NT$10 billion, making it a first-phase applicable company that should disclose IFRS S1 and S2 sustainability information for 2026 in 2027.
To smoothly adopt IFRS S1 and S2 sustainability disclosure standards, the Company plans to report to the Board of Directors in the third quarter of 2025 regarding the implementation timeline, execution items, and response strategies for IFRS sustainability disclosure standards. In coordination with the competent authority's regulations for first-phase applicable companies (listed companies with over NT$10 billion paid-in capital), the Company expects to fully disclose relevant content in the sustainability information chapter of the annual report to the shareholders' meeting in 2027.
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Phase
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Work Items
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Expected (Completed) Time
|
Implementation Steps and Procedures
|
|
Phase 1
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1-1. Establish cross-departmental project team for adopting IFRS sustainability disclosure standards
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Q1 2025
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The Company has established a risk management group under the Sustainable Development Committee and integrated relevant department personnel to form a project team to promote the planning and construction of sustainability information disclosure framework. The primary task is to gradually construct a comprehensive sustainability disclosure system according to IFRS S1 and S2 standards by 2027.
|
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1-2. Preliminary identification of material differences and impacts between current sustainability information and IFRS sustainability disclosure standards
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Q2 2025
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Conduct systematic difference analysis on the Company's current disclosure information, including climate-related information in Appendix 2-2-3 of the annual report, TCFD disclosure framework, and SASB industry sustainability risk items, to preliminarily identify key gaps and potential impacts between IFRS S1 and S2 standards.
|
|
1-3. Preliminary identification of reporting entities
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Q2 2025
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Conduct sustainability risk item inventory for subsidiaries covered by consolidated financial statements and evaluate their materiality to overall financial reporting to define reporting entities and key risk items that should be included in disclosure.
|
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1-4. Formulate implementation plan
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Q3 2025
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Compile opinions from internal and external company experts, formulate draft implementation plans for IFRS S1 and S2 standards, and submit to Board of Directors for review and approval.
|
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Phase 2
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2-2. Identify sustainability-related risks and opportunities and financial impacts, and evaluate sustainability-related material financial information
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Q3 2025 to Q2 2026
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According to IFRS S1 and S2 standards and related exemption clauses (such as first-year disclosure of climate risks only, exemption from Scope 3 emissions disclosure, etc.), identify material sustainability risks and opportunities affecting financial performance, covering four major aspects, governance, strategy, risk management, and metrics and targets, and then conduct a financial impact assessment.
Confirm various data sources and quality required for disclosure, ensure accessibility and accuracy, and evaluate whether current processes and information systems need adjustment, implementing improvements according to PDCA principles when necessary.
Based on identification results above, collect financial and non-financial data meeting IFRS standards disclosure requirements and establish data management systems to improve information integration efficiency and accuracy.
Comprehensively review and adjust related processes and systems according to disclosure requirements, covering financial and non-financial reporting operations, information system integration, supply chain management, internal control mechanisms, and departmental operational processes to ensure operational stability and continuity after standard implementation.
|
|
2-3. Identify and collect required data
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Q3 2025 to Q2 2026
|
|
2-5. Modify and adjust company processes, financial and non-financial reporting processes, information systems, supply chain management processes, internal controls, and daily operations of various departments
|
Q3 2025 to Q2 2026
|
|
Phase 3
|
3-1. Trial preparation of annual report sustainability information chapter
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Q3 2026
|
Conduct trial preparation of sustainability-related financial information according to IFRS S2 standards and design overall disclosure framework according to S1 standards to verify operational feasibility through this process and serve as the basis and improvement reference for subsequent formal filing.
|
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3-4. Continuously update internal control operation manuals related to IFRS sustainability information and conduct education and training
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Q4 2026
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Adjust internal control processes according to IFRS sustainability disclosure standards, and update or supplement operation manuals. Simultaneously conduct cross-departmental education and training to enhance professional capabilities and system familiarity of relevant personnel, reducing future information preparation and review costs.
|
|
Phase 4
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4-1. Announce and file annual report sustainability information chapter
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Before March 16, 2027
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According to IFRS sustainability disclosure standards, formally disclose sustainability-related financial information in the 2026 annual report and complete announcement and filing procedures together with the financial statements of that year.
|
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Sustainable Governance
Sustainability Governance Organization
To continuously improve corporate sustainability governance performance, the Company established the "Corporate Sustainability Group" under the Board of Directors in 2021. It is responsible for promoting corporate sustainability development-related activities and systems. The "Corporate Sustainability Group" is convened by the General Manager, with the General Director as Vice Convener, and is responsible for policy formulation and supervision. To respond to the gradual expansion of global sustainability-related management and disclosure standards, the Company's Board of Directors decided on December 25, 2024, to elevate the "Corporate Sustainability Group" to the "Sustainable Development Committee," expanding sustainability development promotion and implementing corporate sustainability decision-making and execution. The Sustainable Development Committee has established the Environmental Protection Group, Corporate Social Responsibility Group, Corporate Governance Task Force, and InfoSec Task Force under its jurisdiction, and added the Risk Management Group in 2024 to respond to identification and management of sustainability-related risks and opportunities.
Each group leader of the "Sustainable Development Committee" is held by company first-level supervisors, responsible for coordinating sustainability annual topic planning and execution under their jurisdiction, integrating cross-domain and cross-functional teams to jointly review the company's core operational capabilities and short, medium, and long-term sustainability development plans. To deepen the company's sustainability development promotion work and align with international sustainability disclosure standards and domestic sustainability development blueprints, the Board of Directors approved the establishment of a dedicated sustainability development unit "Quality, Safety, Health, Environment and Sustainable Development Division" on November 28, 2023, and approved a resolution on December 25, 2024, to rename it the "Sustainable Development Department" effective January 1, 2025. The Secretary-General of the "Sustainable Development Committee" is tasked planning and handling sustainability management-related business in accordance with the Company's sustainable management philosophy and polices.
The Sustainable Development Committee meets at least once every six months and increases meeting frequency as needed based on business promotion requirements. During meetings, material sustainability topics of concern to company operations and stakeholders are identified, corresponding strategies and work policies are formulated, budgets related to sustainability development promotion are allocated, annual programs are planned and executed, and implementation effectiveness is tracked to ensure sustainability development strategies are fully implemented in the company's daily operations. The Sustainable Development Committee reports to the Board of Directors at least twice a year, reporting the status of sustainability implementations to the Board of Directors at mid-year, and reporting annual sustainability results and future work plans at year-end.
The Sustainable Development Committee reports annually to the Board of Directors on sustainability development implementation results and future work plans. On August 6, 2024, the Board of Directors discussed the 2023 sustainability report and approved its publication, and on December 25, reported the 2024 sustainability development promotion and implementation results.
The Board of Directors made the following resolutions regarding the operations and organizational adjustment of the Sustainable Development Committee in 2024:
1. The Sustainable Development Committee is requested to continue promotion according to the TWSE/TPEx listed companies' sustainability development action plan issued by competent authorities.
2. The organizational adjustment case was passed without objection after the Chairman consulted all attending directors.
2025 Sustainable Development Committee Organizational Chart
Responsibilities of Each Working Group
Group
Main Tasks
Work Items
Sustainable Development Committee
● Identify Group stakeholders and issues of concern, establish stakeholder communication strategies, and track annual communication status.
● Develop annual sustainability material topics, formulate response strategies and work policies for each group, and manage and track sustainability promotion effectiveness through PDCA cycles.
● Compile, manage, and publish the Group sustainability report.
● Regularly report Group sustainability development promotion status to the Board of Directors annually.
● Report annual sustainability promotion and implementation status to the Board of Directors annually
● Report greenhouse gas inventory status to the Board of Directors quarterly
● Supervise and manage topic promotion status of each group
Environmental Protection Group
Follow the Sustainable Development Committee's work policies to promote and supervise Group environmental policies, focus on environmental issue trends, implement environmental protection work, and discover positive influence of environment-related issues on the Group and opportunities for driving value creation. Including green building promotion, sustainable product and service design, circular economy, greenhouse gas inventory, water resource management, waste management, and environmental management system promotion.
● Develop annual Group issues of concern for each group
● Execute annual work agreed upon by each group
● Convene regular group meetings
● Report work progress and implementation status to the committee
Corporate Social Responsibility Group
Follow the Sustainable Development Committee's work policies to promote and supervise the implementation of various tasks including Group human rights protection, employee care, talent development and retention, workplace safety and health, strengthen social and community connection engagement activities, and supervise Group suppliers and value chain management to enhance overall Group social value and influence.
Corporate Governance Group
Follow the Sustainable Development Committee's work policies to supervise regulatory compliance, protect shareholder rights, assist the Board of Directors in strengthening structure and operations, implement integrity management and anti-corruption advocacy, and comprehensively improve corporate governance information transparency.
InfoSec Task Force
Follow the Sustainable Development Committee's work policies to promote and establish the Group's overall information security network, supervise the implementation of information security protection, and develop the Group's information security risk management system.
Risk Management Group
Follow the Sustainable Development Committee's work policies to identify risks and opportunities related to the Group’s sustainability, operations, finances, and businesses, and any other related risks and opportunities, conduct risk ranking and identify material risks, formulate management strategies and response measures for risks and opportunities, supervise implementation effectiveness, and establish a comprehensive Group risk management system.
International Financial Reporting Standards (IFRS) S1 and S2 Planning
According to the "Blueprint for Taiwan's Adoption of IFRS Sustainability Disclosure Standards" issued by the Financial Supervisory Commission, the Company was originally a second-phase applicable company and was required to disclose IFRS S1 and S2 sustainability information for 2027 in 2028. However, due to capital increase in the second quarter of 2025, the Company's paid-in capital exceeded NT$10 billion, making it a first-phase applicable company that should disclose IFRS S1 and S2 sustainability information for 2026 in 2027.
To smoothly adopt IFRS S1 and S2 sustainability disclosure standards, the Company plans to report to the Board of Directors in the third quarter of 2025 regarding the implementation timeline, execution items, and response strategies for IFRS sustainability disclosure standards. In coordination with the competent authority's regulations for first-phase applicable companies (listed companies with over NT$10 billion paid-in capital), the Company expects to fully disclose relevant content in the sustainability information chapter of the annual report to the shareholders' meeting in 2027.
Phase
Work Items
Expected (Completed) Time
Implementation Steps and Procedures
Phase 1
1-1. Establish cross-departmental project team for adopting IFRS sustainability disclosure standards
Q1 2025
The Company has established a risk management group under the Sustainable Development Committee and integrated relevant department personnel to form a project team to promote the planning and construction of sustainability information disclosure framework. The primary task is to gradually construct a comprehensive sustainability disclosure system according to IFRS S1 and S2 standards by 2027.
1-2. Preliminary identification of material differences and impacts between current sustainability information and IFRS sustainability disclosure standards
Q2 2025
Conduct systematic difference analysis on the Company's current disclosure information, including climate-related information in Appendix 2-2-3 of the annual report, TCFD disclosure framework, and SASB industry sustainability risk items, to preliminarily identify key gaps and potential impacts between IFRS S1 and S2 standards.
1-3. Preliminary identification of reporting entities
Q2 2025
Conduct sustainability risk item inventory for subsidiaries covered by consolidated financial statements and evaluate their materiality to overall financial reporting to define reporting entities and key risk items that should be included in disclosure.
1-4. Formulate implementation plan
Q3 2025
Compile opinions from internal and external company experts, formulate draft implementation plans for IFRS S1 and S2 standards, and submit to Board of Directors for review and approval.
Phase 2
2-2. Identify sustainability-related risks and opportunities and financial impacts, and evaluate sustainability-related material financial information
Q3 2025 to Q2 2026
According to IFRS S1 and S2 standards and related exemption clauses (such as first-year disclosure of climate risks only, exemption from Scope 3 emissions disclosure, etc.), identify material sustainability risks and opportunities affecting financial performance, covering four major aspects, governance, strategy, risk management, and metrics and targets, and then conduct a financial impact assessment.
Confirm various data sources and quality required for disclosure, ensure accessibility and accuracy, and evaluate whether current processes and information systems need adjustment, implementing improvements according to PDCA principles when necessary.
Based on identification results above, collect financial and non-financial data meeting IFRS standards disclosure requirements and establish data management systems to improve information integration efficiency and accuracy.
Comprehensively review and adjust related processes and systems according to disclosure requirements, covering financial and non-financial reporting operations, information system integration, supply chain management, internal control mechanisms, and departmental operational processes to ensure operational stability and continuity after standard implementation.
2-3. Identify and collect required data
Q3 2025 to Q2 2026
2-5. Modify and adjust company processes, financial and non-financial reporting processes, information systems, supply chain management processes, internal controls, and daily operations of various departments
Q3 2025 to Q2 2026
Phase 3
3-1. Trial preparation of annual report sustainability information chapter
Q3 2026
Conduct trial preparation of sustainability-related financial information according to IFRS S2 standards and design overall disclosure framework according to S1 standards to verify operational feasibility through this process and serve as the basis and improvement reference for subsequent formal filing.
3-4. Continuously update internal control operation manuals related to IFRS sustainability information and conduct education and training
Q4 2026
Adjust internal control processes according to IFRS sustainability disclosure standards, and update or supplement operation manuals. Simultaneously conduct cross-departmental education and training to enhance professional capabilities and system familiarity of relevant personnel, reducing future information preparation and review costs.
Phase 4
4-1. Announce and file annual report sustainability information chapter
Before March 16, 2027
According to IFRS sustainability disclosure standards, formally disclose sustainability-related financial information in the 2026 annual report and complete announcement and filing procedures together with the financial statements of that year.