Human Rights

Importance and Mission

The Company places strong emphasis on systematically managing human rights issues in its business operations, grounded in the principles of respecting the rights, dignity, and equality of all stakeholder groups — including employees, business partners, customers, surrounding communities, LGBTQIA+ individuals, vulnerable groups, and disadvantaged persons — with equal acceptance of differences in thought, culture, and social background, and without discrimination.

The Company recognizes that human rights violations may give rise to risks and impacts on business operations, organizational reputation, and stakeholder confidence. To demonstrate its commitment to preventing and managing human rights risks, the Company has established and adopted a Human Rights Policy, strictly adhering to internationally recognized human rights principles and standards, and integrating these guidelines into the Company’s business processes and organizational decision-making. In addition to respecting the human rights of all stakeholder groups, the Company places strong emphasis on responsible labor practices and has established and adopted a Corporate Social Responsibility Policy on Labor , which covers the following key areas: No forced labor, No child labor, Non-discrimination and promotion of gender equality, Respect for labor rights and labor relations, Prevention of sexual harassment and workplace violence and Occupational health and safety.

This policy serves as a practice framework for employees and all relevant parties throughout the business value chain, to promote a safe, fair, and dignity-respecting work environment that supports equality and sustainable equity across all dimensions of operations.

Goals and Performance

Impact and Performance Highlights

ESG Performance Data

Human rights complaints within the organization and arising from the Company’s operations 0 cases

Management of human rights risk issues among direct stakeholders in the business value chain 100%

ESG Performance Data

Management Approach

The Company recognizes the potential human rights impacts on stakeholders throughout its business value chain. The Company’s business activities play an important role in generating positive impacts on local economic development, creating employment and income for community members, and improving quality of life through access to quality utilities, public infrastructure, and basic services.

At the same time, the Company acknowledges that industrial park operations may give rise to human rights risks, including environmental pollution risks that may affect the health and quality of life of surrounding communities, as well as risks related to the working conditions and safety of employees and workers operating within its premises. The Company therefore places strong emphasis on systematic human rights risk management, establishing a Human Rights Due Diligence (HRDD) process covering the identification, assessment, prevention, mitigation, and monitoring of potential human rights impacts throughout the business value chain. This process is conducted in accordance with the UN Guiding Principles on Business and Human Rights (UNGPs), to enable the Company to manage human rights risks appropriately, transparently, and effectively, while fostering a culture of human rights respect within the organization and building long-term stakeholder confidence.

Human Rights Policy Corporate Social Responsibility Policy on Labor

Risk Assessment Results and Management

The Company has analyzed the human rights risk framework for each stakeholder group to identify events or situations that have already occurred (Actual) or may potentially occur in the future (Potential), which could result in human rights violations across the four key dimensions. The analysis findings are used to inform the development of preventive, mitigation, and monitoring measures to continuously and systematically enhance the Company’s human rights management. The Company also analyzes potential human rights violation events or situations arising from organizational activities, using a three-category linkage assessment framework:

Human Rights Issues	Measures to Eliminate, Reduce, and Prevent Human Rights Risks	Remediation Measures
1. Labor Rights
1.1 Unsafe or unsuitable working conditions lead to health risks and accidents, such as insufficient lighting and inadequate equipment for working at heights.	Establishing a Safety Policy Providing pre-operation training Setting up a work permit approval process Inspecting the completeness of safety equipment before starting operations	Issuing appropriate employment contract terms for contractors
1.2 Unfair terms in employment contracts, such as unfair wage payments.	Establishing a Human Rights Policy Starting in employment contracts to strictly comply with the law Implementing weekly manpower inspection measures	Engaging in discussions/consultations to find fair solutions and remedies
1.3 Unjustified termination of employment.	Establishing Human Rights Policy Implementing clear employment measures or termination guidelines, along with providing fair employment contracts for workers	Compensation measures or providing additional privileges
1.4 Leakage of personal information (employees/contractors), such as identity card numbers.	Establishing a PDPA Policy Providing employee training Defining operational procedures Implementing information technology security measures or setting data access levels Providing a whistleblowing channel Establishing penalties	Engaging in discussions/consultations to find fair solutions and remedies Providing commitments Implementing compensation measures or offering additional privileges
1.5 Use of child labor, migrant labor, forced labor or other illegal labor.	Establishing the supplier code of conduct / disseminating it / providing training to subcontractors Developing the supplier auditing process Incorporating the supplier partner code of conduct into contract terms Creating a vendor list system to select qualified suppliers Providing a whistleblowing channel	Facilitating and coordinating with contractors to provide remedies for child labor Providing compensation for moral support, hospital visits, medical expenses, or funeral costs as appropriate
1.6 All forms of threats, harassment, and of sexual harassment.	Establishing Human Rights Policy Providing complaint channel Establishing a Transparent and Impartial Committee Implementing penalty measures	Engaging in discussions/consultations to find fair solutions and remedies Providing commitments
1.7 Discrimination and lack of equal treatment based on factors such as gender, religion, and age.	Establishing human rights policy Providing a whistleblowing channel Establishing a Transparent and Impartial Committee Implementing penalty measures	Engaging in discussions/consultations to find fair solutions and remedies Providing commitments Implementing compensation measures or providing additional privileges, especially for specific groups.
2. Rights to Natural Resources and the Environment
2.1 Environmental contamination of pollution, such as water, air, and noise.	Environmental Policy Establishing environmental regulations Conducting inspections Providing training for employees/contractors Contracting with contractors/customers Providing a whistleblowing channel	Holding joint meetings to find solutions Engaging in discussions with affected parties Compensating for damages / Providing remedies Assessing the damage Providing Commitments
2.2 Improper management of waste and hazardous materials	Environmental Policy Establishing environmental regulations Conducting inspections Providing training for employees/contractors Contracting with contractors/customers Providing a whistleblowing channel	Engaging in discussions with affected parties Assessing the damage Compensating for damages / Providing remedies
2.3 Shared use of water resources from natural sources.	Securing a backup water source	Engaging in discussions with affected parties Assessing the damage Compensating for damages / Providing remedies
3. Customer/Consumer Rights
3.1 Leakage of personal information, such as power purchase agreements and building lease contracts.	Establishing PDPA Policy Providing training for employees Providing a whistleblowing channel Implementing penalty measures	Engaging in discussions/consultations to find fair solutions and remedies Providing commitments Implementing compensation measures or offering additional benefits
3.2 Delivery of substandard or unsafe goods and services.	Conducting product and service inspections with customers before delivery	Providing corrections and improvements within the warranty period
3.3 Problem-solving processes, such as delayed resolution of issues.	Complying with the defined KPIs	Engaging in discussions/consultations to find fair solutions and remedies
4. Rights to Housing and Occupation
4.1 Complaints arising from violations of housing rights, such as flooding and noise pollution.	Defining procedures and responsible departments Providing a whistleblowing channel	Engaging in discussions/consultations to find a satisfactory solution Providing commitments
4.2 Inability to access areas for occupational activities.	Establishing Privacy Policy Defining procedures and responsible departments Providing training for employees Providing a whistleblowing channel	Engaging in discussions/consultations to find a satisfactory solution Providing commitments Providing replacement areas Developing careers and improving quality of life

In fiscal year 2025, high-level human rights risks and salient issues — comprising unsafe or inappropriate working conditions leading to health risks and accidents, environmental pollution, and complaints arising from violations of housing rights — were reviewed to develop preventive and corrective measures, as well as remediation measures in the event such incidents occur. Risk levels were successfully reduced to low and acceptable levels across 100 percent of identified issues.

Human Rights Impact Assessment

The Company conducted a Human Rights Impact Assessment for its employee group to review and verify the results of previously conducted human rights risk assessments. The assessment covered the Company’s employees and activities under the Company’s management authority, who are considered the primary internal rights-holders. This impact assessment forms part of the process for reviewing human rights risk assessment results for the employee group, as well as evaluating the effectiveness of current human rights risk prevention and mitigation measures, to ensure that the Company’s operations are consistent with internationally recognized human rights principles and capable of appropriately and continuously preventing or mitigating human rights impacts on employees.

Summary of Human Rights Risk Impact Assessment Results for the Employee Group

Assessment Issue	Risk Level
Fair labor rights	Low
Non-discrimination and equality	Low
Harassment and workplace violence	Low
Freedom of expression and complaint	Low
Employee personal data protection	Low
Forced labor and child labor	Low

Human Rights Risk Assessment of Critical Tier-1 Suppliers

In fiscal year 2025, the Company conducted human rights risk assessments of Critical Tier-1 Suppliers through an On-site ESG Audit process to verify compliance with the Company’s Supplier Code of Conduct.

The assessment covered key human rights issues including fair labor practices, workplace safety, non-discrimination, and prevention of human rights violations throughout the value chain. The assessment results indicate that the Company’s critical suppliers manage human rights issues in accordance with established standards, with no salient human rights issues identified.

Details	Assessment Results (%)
Critical Tier-1 Suppliers assessed for human rights compliance	100
Critical Tier-1 Suppliers identified with high-level human rights risks (Salient Issues)	0
Critical Tier-1 Suppliers required to implement additional human rights prevention and mitigation measures	0