Assessment Items

Operational Status

Differences in Compliance with the Integrity Management Guidelines of Listed and Over-the-Counter Companies and Reasons

Yes

No

Summary Explanation

1. Formulation of Integrity Management Policy and Plan

(A) Does the company explicitly state its policy and practices on corporate integrity in regulations and external documents, and does the board of directors and management actively commit to implementing the business policy?

Y

(A) The company has established the "Code of Ethics for Directors and Managers" and the "Code of Conduct for Corporate Integrity." The Legal Department reports on the execution status to the board of directors at least once a year. The policies are implemented in an fair, just, and transparent manner in internal management and external business activities. To promote and advocate for ethical behavior, the company consistently conducts education and training for all employees and places relevant regulations on the company's internal network for easy reference.

No difference

(B) Has the company established a program to prevent unethical behavior, clearly defined operational procedures, behavior guidelines, disciplinary actions for violations, and a complaint system, and is it effectively implemented?

Y

(B) In accordance with the "Code of Ethics for Directors and Managers," the "Code of Conduct for Corporate Integrity," and the "Operational Procedures and Guidelines for Corporate Integrity," the company manages relationships with suppliers, conducts audits, and reports the execution status to the board of directors at least once a year. When contracting with suppliers, the contract stipulates that if unethical behavior occurs, the company has the right to terminate or rescind the contract at any time.

(C) Does the company take preventive measures for the seventh item, paragraph two, of the "Corporate Integrity Code for Listed and OTC Companies," or other business activities with higher risks of unethical behavior within its business scope?

Y

(C) To prevent any unethical behavior, the company requires employees to proactively explain to the company when they encounter ethical concerns and conflicts of interest, and to comply with relevant regulations. The company has set up a whistleblower mailbox to allow employees and relevant individuals to report any improper professional behavior, and it is managed by appointed company executives.

2. Implementation of Integrity Management

(A) Does the company assess the integrity records of business partners and include integrity clauses in contracts signed with them?

Y

(A) Prior to engaging in transactions with vendors, staff members review past transaction records and search online for information about the company to confirm whether there is a record of dishonest behavior. If dishonest behavior occurs, it is stipulated in the contract that the company has the right to terminate or rescind the agreement at any time.

No difference

(B) Does the company establish a dedicated unit under the board of directors to promote corporate integrity, and does it regularly report its implementation to the board?

Y

(B) The Legal Department conducts an annual regular audit of the aforementioned system and reports the compliance status to the board.

(C) Has the company established a policy to prevent conflicts of interest, provided appropriate channels for statements, and implemented them?

Y

(C) To prevent any dishonest behavior, the company requires employees to proactively explain to the company when they encounter ethical concerns and conflicts of interest.

(D) Has the company established effective accounting and internal control systems to implement corporate integrity, and does the internal audit unit conduct regular audits or commission auditors to conduct audits?

Y

(D) The company has established effective accounting and internal control systems to ensure the implementation of corporate integrity.

(E) Does the company regularly conduct internal and external education and training on corporate integrity?

Y

(E) The regular education and training programs conducted by the company include courses related to corporate integrity.

3. Operation of the Company's Whistleblowing System

(A) Does the company establish specific reporting and reward systems, create convenient reporting channels, and assign appropriate personnel to handle reported matters?

Y

(A) The company has established the "Employee Abnormal Situation Handling and Complaint Reporting Management Measures," the "Complaint Reporting Processing Procedure," and the "Protection of Whistleblowers Management Procedure." Additionally, a complaint reporting mailbox has been set up, and the Legal Department is designated as the responsible unit to handle related matters, following the procedures outlined in the guidelines.

No difference

(B) Does the company establish investigation standard operating procedures for the acceptance of reported matters and related confidentiality mechanisms?

Y

(B) Same as the description in (A).

(C) Does the company take measures to protect whistleblowers from undue treatment as a result of reporting?

Y

(C) Same as the description in (A).

4. Strengthening Information Disclosure

(A) Does the company disclose the content and effectiveness of its integrity management guidelines on its website and on the Market Observation Post System (MOPS)?

Y

The company has a dedicated section on its website disclosing relevant information for investors' reference.

No difference