Performance of Ethical Management-G–Governance-ESG-Eclat Enterprises

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Performance of Ethical Management

Implementation of Integrity Management Practices and the Differences from, and Reasons for Any Deviations from, the Integrity Management Best Practice Principles for TWSE/TPEx Listed Companies.

Evaluation Item	Operation Status			Differences from TWSE/TPEx Ethical Corporate Management Best Practice Principles and Reasons
Evaluation Item	Yes	No	Summary Explanation
I. Establishment of Ethical Corporate Management Policies and Programs				No material differences.
Has the Company established ethical corporate management policies approved by the Board of Directors, clearly stated such policies and practices in internal regulations and external documents, and demonstrated the commitment of the Board of Directors and senior management to implementation?	✓		The Company has established the “Ethical Corporate Management Principles,” the “Ethical Corporate Management Procedures and Guidelines for Conduct,” and the “Code of Ethical Conduct,” all approved by the Board of Directors. Ethical corporate management policies are clearly stated in internal regulations and external documents, and the Board of Directors and senior management are committed to active implementation.
Has the Company established a risk assessment mechanism for unethical conduct and formulated preventive measures?	✓		The Company has established effective accounting and internal control systems and an internal audit plan. Internal auditors regularly review compliance, and any verified unethical conduct is promptly reported to the Audit Committee and the Board of Directors.
Has the Company clearly stipulated operating procedures, disciplinary actions, and complaint mechanisms in its preventive measures against unethical conduct?	✓		The Company clearly prohibits unethical conduct in its principles and guidelines and regularly promotes compliance among employees.
II. Implementation of Ethical Corporate Management				No material differences.
Does the Company evaluate the integrity records of its business counterparties?	✓		The Company conducts credit checks on customers and evaluations of suppliers to prevent unethical business activities.
Has the Company established a dedicated unit under the Board of Directors to promote ethical corporate management?	✓		The Company has designated the Audit Office as the responsible unit under the Board of Directors and regularly reports audit results to the Board.
Has the Company established policies to prevent conflicts of interest?	✓		The Company has established a conflict-of-interest avoidance mechanism in its Rules of Procedure for Board Meetings, requiring directors to recuse themselves when necessary.
Has the Company established effective accounting and internal control systems?	✓		The Company has implemented internal control systems, which are regularly audited and reviewed annually to ensure effectiveness.
Does the Company regularly conduct training on ethical corporate management?	✓		The Company promotes ethical corporate management principles through meetings and regular communications.
III. Operation of the Whistleblowing System				No material differences.
Does the company have established a specific reporting and reward system, set up convenient reporting channels, and assign appropriate personnel to handle reports?	✓		Our company has established specific reporting and disciplinary systems and has assigned the head of the management unit as the person in charge of handling reports.
Does the company have established standard operating procedures for handling whistleblower reports, follow-up measures to be taken after the investigation is completed, and related confidentiality mechanisms?	✓		Our company has designated a supervisor from the management unit as the dedicated person to handle reports and has set up an appeal mailbox for reporting. We will strictly keep the identity of the whistleblower and the content of the report confidential. After investigation, if the reported party has any objections, they can appeal through the appeal system.
Has the company taken any measures to protect whistleblowers from being mistreated as a result of their whistleblowing?	✓		Our company will absolutely protect whistleblowers from any undue punishment for their reports.
IV. Enhancement of Information Disclosure	✓			No material differences.
Does the company disclose the content and effectiveness of its code of conduct for honest operation on its website and public information observation platform?	✓		The Company has disclosed relevant ethical corporate management principles on the Market Observation Post System and the investor relations website.
V. Differences from the Ethical Corporate Management Best Practice Principles
VI. Other Material Information Integrity is the cornerstone of the Company’s operations, and long-term cooperative relationships are maintained with business partners.