Sustainable Development

• 1. Has the Company established a governance framework for promoting sustainable development, and established an exclusively (or concurrently) dedicated unit to be in charge of promoting sustainable development? Has the board of directors authorized senior management to handle related matters under the supervision of the board?

• The company currently does not have a dedicated position for promoting sustainability on a full-time or part-time basis. However, the responsibility for coordinating sustainability-related initiatives lies with the Office of the General Manager. The company is actively engaged in promoting sustainability efforts. Currently, plans are being developed to report the progress and handling of sustainability matters to the Board of Directors. 

• 2. Does the company conduct risk assessments of environmental, social and corporate governance(ESG) issues related to the company's operations in accordance with the materiality principle, and formulate relevant risk management policies or strategies?

• This disclosure covers the company's sustainabil-ity performance at its main locations from January 2022 to December 2022, with the risk assessment boundary primarily focused on the company's Tai-wan operations.
• The company regularly identifies and assesses significant issues and risks related to sustainabil-ity, and formulates relevant risk management poli-cies and strategies as follows:
  (1) Environment and Society:
  Product Safety: The company ensures that its products comply with government regulations and meet the requirements of the EU RoHS di-rective, without any hazardous substances. Ad-ditionally, the company conducts regular cus-tomer satisfaction surveys to strengthen coop-eration and relationships with customers, en-suring high-quality customer service.
  Occupational Safety: The company organizes annual fire drills and provides general safety and health education and training to enhance employees' emergency response and self-safety management capabilities.
  
  (2) Corporate Governance:
  The company has established a "Code of Conduct," "Code of Conduct Procedures and Guidelines," and "Internal Handling Procedures for Material Non-Public Information." These internal management systems and related procedures ensure that the company operates with integrity, fulfills its corporate social responsibilities, and maintains good governance in its internal operations and management.

• 3. Environmental Issues
• (1) Has the Company set an environmental management system designed to industry characteristics?

• (1)

• The Company is an information service sector, providing professional labor services without manufacturing, so no pollution is generated and not applicable to ISO4001 environmental certification. All recycling and reduction are aligned line with the government policies and the operation of the building management committees.
• The Company has never violated environmental safety regulations in its operations.

• (2) Does the Company endeavor to use energy more efficiently and to use renewable materials with low environmental impact? 

• (2)

• Paper saving in offices is promoted, by replacing paper with e-mail, increasing online approval, to reduce the consumption of paper and toner. The resource recycling and garbage classification are enhanced to improve the utilization rate of various resources. Because the Company belongs to the information service sector, there is no need to use recycled materials.
• The new office renovation incorporates natural lighting and embraces sustainable, environmentally friendly, and nature-inspired concepts. Recyclable and eco-friendly materials are utilized in the interior environment to create a workspace that embodies a "natural living" atmosphere. 
• The air conditioning system has been replaced with Variable Refrigerant Volume(VRV) technology, and all lighting fixtures have been switched to LED lights. This helps improve energy efficiency and reduces the environmental impact of the office space.

• (3) Has the Company evaluated the potential risks and opportunities posed by climate change for its business now and in the future and adopted relevant measures to address them? 

• (3) The company follows the TCFD (Task Force on Climate-related Financial Disclosures) framework to analyze climate-related risks and opportunities based on the four core elements: governance, strategy, risk management, and metrics and targets. By integrating the crises and opportunities arising from climate change into its business strategy, the company aims to achieve sustainable development. 
  Recognizing the significant impact of climate change on human life, the company is committed to fostering environmental awareness among its employees. It implements environmental protection measures such as replacing outdated lighting fixtures and actively promoting a non-return policy with suppliers to reduce pollution resulting from discarded goods. Additionally, efforts are made to minimize greenhouse gas emissions during the transportation and disposal of waste generated from return processes. 

• (4) Did the company collect data for the past two years on greenhouse gas emissions, volume of water consumption, and the total weight of waste, and establish policies for greenhouse gas reduction, reduction of water consumption, or management of other wastes? 

• (4)

• The company's main source of energy consumption is from purchased electricity, accounting for over 99% of the total. The remaining 1% consists of emissions from fixed sources (such as diesel fuel used in emergency generators), mobile sources (gasoline used in company vehicles), and fugitive emissions (from refrigerants and fire ex-tinguishers). As the company does not have any production processes, it does not have process emissions (Scope 1).
  Being a low-carbon emissions industry, the com-pany does not have significant industrial water and electricity demands. It primarily uses electric-ity and water in general office operations. The in-crease in carbon emissions over the past two years (2021 and 2022) can be attributed to business expansion, the addition of office spaces, and an in-crease in personnel. The following are the details of the company's Scope 2 emissions:
  (1) The greenhouse gas emissions are as follows:

  	2021 year	2022 year
  Indirect energy emissions:   (ton CO2e)	198.416	269.209

  
  (2) Water and electricity usage:

  	2021 year	2022 year
  Water usage(mt)	1,976	2,313
  Electricity usage (degrees)	389,403	528,620

   
• As a company in the information services industry, we do not have manufacturing factories or re-use packaging materials. Our main products are distributed through agency arrangements, result-ing in no generation of hazardous waste. The waste generated primarily comes from the daily activities of our employees. We ensure that all waste is handled by authorized facilities.
  For the year 2022, the disposal of non-hazardous waste was entrusted to authorized vendors. Paper waste is destroyed through water-based methods by Zhonglong Paper Industry Company, while metal and hardware waste is handled by Xianghong Waste Disposal Limited Company. These measures ensure proper recycling and re-duce environmental pollution caused by waste. The non-hazardous waste generation of the com-pany in the past two years (2021 and 2022) has in-creased due to business expansion. The total weights are as follows: 

  	2021 year	2022 year
  Total weight of non-hazardous waste (mt)	50.311	76.546
  paper (mt)	11.679	12.335
  Iron (mt)	0.562	0.910
  Packaging (mt)	0.789	1.855
  wood (mt)	37.281	61.446

   
• The measures implemented by our company to achieve energy efficiency, carbon reduction, greenhouse gas reduction, and waste management goals as a low-pollution business are as follows:

• (1)New office: The newly established office uses more than 45% green building materials to re-duce heat generation.
• (2)No paper cups: We do not provide paper cups in the office and promote the use of eco-friendly utensils such as reusable chopsticks and cups to avoid the use of disposable utensils and reduce waste.
• (3)Paperless office: We promote a paperless office environment by enhancing electronic signatures and office automation processes to minimize paper waste, contributing to waste reduction and a decrease in the number of trees being cut down.
• (4)Gradual replacement of oil-powered vehicles: We are gradually phasing out oil-powered vehi-cles and replacing them with electric motorcy-cles, electric cars, or hybrid vehicles.
• (5)Purchase of energy-efficient appliances: We purchase home appliances with energy effi-ciency rating of level 1 and utilize off-peak charging for mechanical equipment.
• (6)Installation of sensor taps and dual-flush toilets to conserve water.
• (7)LED lighting in the office: We have replaced traditional lighting fixtures with LED lights. Lighting is planned based on work require-ments and different circuits are activated ac-cording to the usage of different areas to reduce energy consumption. Lights in unused areas are switched off promptly.
• (8)Shuttle service: The head office provides shut-tle services to nearby MRT stations, making it convenient for employees to commute using public transportation and reducing carbon emis-sions.
• (9)Early shutdown of air conditioning during win-ter months in the office.
   

• 4.Social Issues
• (1) Has the company formulated relevant management policies and procedures in accordance with relevant laws and regulations and international human rights conventions?

• (1) The Company supports and complies with the internationally recognized human rights protection spirit and basic principles such as the International human rights law, the Declaration of Fundamental Principles and Rights at Work by the International Labour Organization, and the United Nations Global Compact. When establishing regulations, the Company actively implements various human rights protection policies (Note1)，treats and values all employees well, to fully reflects the responsibility of respecting and protecting human rights. The Company pays particular attentions to the following human rights issues: 

• Providing a safe and healthy working environment
• Eliminating unlawful discrimination and ensure equal job opportunities
• Prohibiting child labor
• Prohibiting forced labor
• Creating an environment safe to communicate and establishing an open management.
• Assisting employees to maintain their physical and mental health and work-life balance
• Regularly reviewing and evaluating relevant systems and actions.

• (2) Has the Company established and implemented reasonable employee welfare measures (include salary/compensation, leave, and other benefits), and are business performance or results appropriately reflected in employee salary/compensation?

• (2) The compensation of our company's employees is determined based on industry benchmarks, as well as factors such as job title, education (academic and professional qualifications), expertise, and responsibilities.
  It takes into account the overall annual performance of the company, department, and individual employees. The remuneration consists of fixed salary payments and profit allocation. Fixed salary is paid monthly to employees, while profit allocation may include bonuses, year-end bonuses, and performance bonuses, which reflect the company's operational performance and are shared with employees. In addition to the statutory leave provided by government regulations, our company also offers paid birthday leave and medical check-up leave to employees. As per Article 23 of our company's bylaws: [Please provide the specific content of Article 23 to be translated. 

• Where profits are earned in a year, no less than 3% of the profit is contributed as employees’ remuneration.
• Where profits are earned in a year, no less than 2% of the profit is contributed as director remuneration.
• When the Company still has accumulated losses, it should offset the loss first.
• Employee remuneration can be distributed in shares or cash.
• Employee remuneration and directors remuneration distribution proposals shall be implemented with the resolution made in the board meeting attended by more than two-thirds of directors and in favored by more than half of the attending directors, and shall be submitted to the shareholders' meeting for reporting.

• (3) Does the Company provide employees with a safe and healthy working environment, and implement regular safety and health education for employees?

• (3)

• The Company continuously provides protection measures for employees' safe and healthy working environment. The education policy and implementation for employees are as following:
  • (1)The Company has paid attentions to the safety and health of employees when working for a long time. It outsources the working environment monitoring twice a year in the offices and operation premises, and one physical check for employees every two years. Meanwhile, the Company also pays attentions to the hazard identification and risk assessment before any planned work is executed by the related department, and assists to complete the corresponding specific practices and measures in a timely manner, to achieve the Company's goal of maintaining employee safety at work. 
  • (2)The Company has prepared the four major plans for labor health protection (prevention and protection of maternal health, prevention of human-induced hazards, prevention of diseases caused by abnormal workload, and illegal violations when performing duties), which are placed on the Company's intranet and announced for reference. The plans are reviewed and revised to meet the actual needs.
  • (3)The Company continues the engagement of doctors providing labor health services to provide on-site health services; for the nurses, one full-time employee (labor health service nurse), to take charge of providing employees with physical and mental health consultation, and planning and handling various affairs to promote employees’ health from February 2022.
  • (4)Regularly implement trainings including general occupational safety and health, first aid personnel, among other education and training (including on-the-job training) for the employees, and establish and strengthen occupational safety and health concepts to implement work safety. 
• The company adheres to occupational health and safety regulations and guidelines from regulatory authorities. The implementation of the occupational health and safety management system was completed in September 2022. The company has issued relevant policies and management system procedures for occupational health and safety, and these documents have been publicly announced. In the plan for 2023 to 2024, internal counseling and auditing will be conducted within the company. In 2025, an external verification will be carried out to assess compliance with ISO 45001 and meet the requirements of relevant stakeholders regarding occupational health and safety. The aim is to achieve ISO 45001 certification and fulfill the expectations for occupational health and safety.
• The Company had no occupational disasters in 2022, and will continue to strengthen the promotion of workplace safety and related knowledge to ensure employees’ safety and maintain zero disasters.

• (4) Has the Company established effective career development training programs for employees?

• (4)  In order to promote the career development of employees and enhance the quality and development advantages of human resources, the Company has established an operation procedure for education and training management to maintain the foundation of the Company's sustainable operation and development; the Company invested a total of 5,212 in internal training and external training in 2023 years. The cost of education and training is approximately NT$1,960,000.

• (5) Does the company comply with the relevant laws and international standards with regards to customer health and safety, customer privacy, and marketing and labeling of products and services, and implement consumer protection and grievance policies?

• (5)  The products sold by the Company to customers comply with relevant regulations and international standards, including compliance with international regulations such as CE, UL, EU REACH, and RoHS environmental regulations; for the customer privacy, when signing contracts with customers, the non-disclosure agreement and Personal Data Protection Act are complied with, while the dedicated unit, e-mail mailbox and a exclusive area for stakeholders are provided to deal with issues related to customer service. 

• (6) Has the company formulated supplier management policies requiring suppliers to comply with relevant regulations on issues such as environmental protection, occupational safety and health, or labor rights, and what is the status of their implementation?

• (6)  The Company conducts evaluation procedures for new suppliers, and will strengthen the inspection of the supplier’s record of whether impacting on the environment and society in the future; if the Company's main suppliers are involved in violation of the corporate social responsibility policies, and have significant environmental and social impact, the Company may terminate or rescind the terms of the contract any time.

• 5. Does the company refer to international reporting standards or guidelines when preparing its sustainability report and other reports disclosing non-financial information? Does the company obtain third party assurance or certification for the reports above?

• Under discussion currently 

• 6. If the Company has adopted its own sustainable development best practice principles based on the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies, please describe any deviation from the principles in the Company’s operations：
  Currently, the Company has not established the “Sustainable Development Best Practice Principles;” for the sustainable development specified in the “Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies,” the Company has been implementing gradually, without material and significant deviance.

• 7. Other important information to facilitate better understanding of the company’s promotion of sustainable development：

• Social Contribution: Prioritizing employee rights and creating job opportunities - Employing approximately 810 employees and maintaining 
  harmonious labor relations. 
• Social Services and Public Welfare:
  • (1)Sponsorship of the "Republic of China Criminal Investigation and Prevention Association" to support the development of law enforcement public welfare initiatives.
  • (2)Sponsorship of the "Taiwan Celebrity Golf Sports Development Foundation" to nurture talented athletes.
  • (3)2022 Social Welfare Activity - "Joyful Summer, Warm and Enduring":
    Summer vacation is an anticipated and joyful time for many children. Some children will travel with their families or engage in learning and artistic activities. However, due to financial constraints faced by some underprivileged children, they are left alone at home during this vacation period. This year, the company and its employees jointly donated a total of NT$166,430 to organize two charitable summer camps, providing underprivileged children aged 4-12 with the opportunity to participate in the summer camps. These camps enable them to learn soft skills not taught in school, experience different people and things, broaden their horizons, and have an unforgettable summer.
• Human Rights: Recruitment of new employees follows the principle of equal employment and complies with the Labor Standards Act and other relevant laws and regulations to safeguard human rights and ensure employee rights and interests are protected. 

In compliance with regulations and guidelines from the central authorities, and with reference to the company's organizational structure and ISO 45001 standards, the occupational health and safety management system has been established in September 2022. Relevant documents such as procedures, plans, and forms are available on the company's intranet for reference by personnel from various departments. Since its implementation, the company will utilize this management system, along with autonomous management practices and related measures, to prevent occupational accidents and maintain the safety and health of employees. 

Regular comprehensive health examinations for all employees are conducted every two years (additional annual health checks for employees aged 65 and above). These examinations not only comply with regulatory requirements but also exceed the frequency and budget allocation of general business units. On-site health services are provided by contracted occupational medical specialists for three hours every two months. The company's occupational nurses also provide periodic health consultations to enhance employee well-being and health. Furthermore, three health seminars are planned for the next year, covering topics such as maternal health protection, musculoskeletal health, and workplace stress relief. To ensure a safe and comfortable working environment, workplace environmental assessments are conducted every six months in compliance with occupational health and safety regulations. 

Promoting employee health and life balance: 

• For employees with long working hours, long-term night shifts or other risks of overwork, the professional medical staff are hired to regularly assess their health status, and reduce their workload through work adjustment or redesign as necessary.
• By encouraging employees to organize clubs, and through diversified activities, the cross-departmental interaction and communication among employees are enhanced, not only forming the employees' emotions and loyalty, but also effectively helping employees to relieve physical and mental stress.

To assist employees in caring for their families: 

• Sign a discount contract with a childcare institution to satisfy the childcare needs of employees.
• Provide family care leave, maternity inspection leave, maternity leave, paternity inspection leave, paternity leave, and childcare leave without pay pursuant to the laws.
• Provide each employee with paid birthday leave and employee physical check leave.
• In the event of being in need to take care of the family, employees may, without changing the normal working hours per day, flexibly adjust the time of arriving and leaving the office within the extent of laws and regulations
• Provide the breast-feeding (milk collection) room, and give daily feeding (milk collection) time pursuant laws.
• Provide maternity subsidies through the Employee Welfare Committee.
• The Company pays the full premiums of commercial insurance for employees, including life insurance, hospitalization medical insurance, accident insurance, accident medical care, maternity benefits and health insurance.