The Company's Performance of Ethical Corporate Management and the Measures Taken

Evaluation item	Implementation status			Deviations from the Ethical Corporate Management Best Practice Principles for TWSE / TPEx Listed Companies and reasons thereof
Evaluation item	Yes	No	Description
Ⅰ. Establishment of ethical corporate management policies and programs
A. Does the Company establish ethical corporate management policies passed by the Board of Directors and declare its ethical corporate management policies and procedures in its guidelines and external documents, and do the Board of Directors and senior management work proactively to implement their commitment to those management policies?	V		A. The Company has established the "Ethical Corporate Management Principles," as well as internal control, internal audit, accounting systems, and various management regulations approved by the Board of Directors.When purchasing goods from suppliers, we also carefully evaluate and select suppliers that comply with ethical corporate management to avoid the purchase of counterfeit goods or the sale of products that infringe intellectual property rights and strive to achieve the standards and norms of ethical corporate management in practice.The Board also promotes the operation of corporate governance by enhancing information transparency and adherence to the principle of good faith, and requires directors, supervisors, senior management, and managerial officers to lead by example and abide by the principle of good faith to establish a sound corporate governance and risk control mechanism, and create a sustainable business environment.	No material deviation
B. Does the Company establish a risk assessment mechanism for unethical conduct, periodically analyze and assess operating activities with high-potential unethical conduct in the business scope, and formulate precautionary measures against unethical conducts, which at least cover the precautionary measures stated in Article 7, paragraph 2 of “Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies?”	V		B. The Company has established the "Ethical Corporate Management Principles." The Principles clearly define operating procedures, conduct guidelines, and punishment and appeal systems for violations and implement them following the principles. During the training of recruits, the importance of good faith is strengthened and advocated. In addition, the corporate governance director will instruct a dedicated person to periodically assess the risk of unethical conduct and then formulate policies to prevent unethical conduct with the management.	No material deviation
C. Does the Company clearly define operating procedures, conduct guidelines, and punishment and appeal systems for violations in precautionary measures against unethical conduct, implement them, and regularly review the measures above?	V		C. The Company has formulated the "Code of Ethical Conduct" and "Ethical Corporate Management Principles" to prevent various operating activities with high potential of unethical conduct, and all employees are required to follow it. In addition, the Company's internal and external websites have set up a special email to provide employees and related personnel to report any improper practices.The Company always reviews the possible risks of dishonesty. It has formulated "Employee Rewards and Punishments" and included them in the performance appraisal standards to enhance the effectiveness of the Company's ethical corporate management. In addition, the Company's corporate governance director will instruct a dedicated person to review the implementation of the relevant measures periodically.	No material deviation
Ⅱ. Fulfillment of ethical corporate management
A. Does the Company evaluate business partners' ethical records and include ethics-related clauses in the business contracts signed with the counterparties?	V		A. The Company has formulated a “Supplier Management Policy” and established an evaluation system with customers or suppliers. When entering contracts with them, the rights and obligations of both parties are set out in detail to ensure good communication, coordination, and integrity partnership between each other.	No material deviation
B. Does the Company establish an exclusively dedicated unit under the Board to implement ethical corporate management, and report to the Board on a regular basis (at least once a year) about the ethical corporate management policies, precautionary measures against unethical conducts, as well as supervision of implementation status?	V		B. The Company, under the coordination of the Audit Office and the Administration Office, fully advocates ethical corporate management at all levels and aspects and makes the Audit Office and the Administration Office as the concurrent units to promote ethical corporate management and reports to the Board at least once a year on the implementation status of ethical corporate management policies and precautionary measures against unethical conducts.	No material deviation
C. Does the Company establish policies to prevent conflicts of interest, provide appropriate communication channels, and implement them accordingly?	V		C. The Company has formulated the "Code of Ethical Conduct" and "Ethical Corporate Management Principles" to prevent conflicts of interest, requiring directors, managerial officers, employees, appointees, or de facto controllers when performing business not to provide directly or indirectly, promise, request, or accept any improper benefits, or commit other unethical conducts that violate good faith, laws, or breach of fiduciary duties to obtain benefits.In addition, a special email is set up following the Company's "Whistleblowing Measures" to provide an appropriate channel for employees and related personnel to report any improper practices.	No material deviation
D. Does the Company establish effective accounting systems and internal control systems to implement ethical corporate management and assign the internal audit unit to draw up relevant audit plans based on the assessment results of the unethical conduct risks, and verify compliance with the precautionary measures against unethical conducts, or entrust CPAs to perform the audit?	V		D. The Company has established an internal control system, internal audit implementation rules, accounting system, and various management regulations and has fulfilled the requirements and norms for ethical corporate management in implementation. The internal audit has included relevant matters in the audit plan, and the related audit matters are carried out either periodically or occasionally. No abnormalities are found.	No material deviation
E. Does the Company regularly hold an internal and external educational training on ethical corporate management?	V		E. The Company regularly arranges for directors, supervisors, and employees to participate in the educational training and advocacy of ethical corporate management.	No material deviation
Ⅲ. Operation of the Company's whistleblowing system
A. Does the Company establish both a reward/ whistleblowing system and convenient whistleblowing channels? Are appropriate personnel assigned to the accused party?	V		A. The Company has established the "Whistleblowing Measures" and disclosed the measures on the corporate website. The measures have a clear whistle-blowing channel and a dedicated person for acceptance.When encountering violations of laws or internal regulations, one may report to the managerial officers and internal chief auditor to facilitate two-way communication.	No material deviation
B. Does the Company establish standard operating procedures for the reported matters, follow-up measures to be taken after completing the investigation, and the relevant confidential mechanism?	V		B. The Company encourages the reporting of any illegal or unethical conduct. It has established "Whistleblowing Measures," which contains the investigation procedures and related confidentiality mechanisms for accepting whistleblowing matters and implements them accordingly. After completing the investigation, the competent supervisor will decide the following measures to be taken, and the task will be tracked and handled by a dedicated person.	No material deviation
C. Does the Company provide protection to whistleblowers against receiving improper treatment?	V		C. The "Whistleblowing Measures" formulated by the Company include a whistleblower protection policy, which keeps the whistleblower's information confidential and protects the whistleblower from any form of retaliation.	No material deviation
Ⅳ. Enhanced disclosure of information
A. Does the Company disclose its ethical corporate management principles and the results of its implementation on the Company's website and MOPS?	V		A. The Company has disclosed the formulated ethical corporate management principles in the corporate governance section of the website and detailed information about ethical corporate management in the annual report at MOPS.	No material deviation
Ⅴ. If the Company has established its own ethical corporate management principles based on the "Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies," please describe the implementation and any deviations from the Principles: Besides the "Ethical Corporate Management Principles," the Company has also formulated the "Code of Ethical Conduct" and "Management Measures of the Prevention of Insider Trading." Apart from regulating directors, supervisors, and senior management, the Company also has an employee handbook for new employees to sign the relevant statements and strengthen advocacy. Its content and related operations are not materially different from the “Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies.”
Ⅵ. Other important information to facilitate a better understanding of the Company's ethical corporate management (e.g., review of and amendments to ethical corporate management principles) None.