01Sustainability Vision and Mission
JET Optoelectronics firmly believes that sustainable development must be closely aligned with the company's core values. Only through innovation and quality can long-term value be created to meet the expectations of stakeholders.
With a vision to become a world-class enterprise of excellence, JET upholds the core spirit of "Integrity, Innovation, and Quality," integrating sustainability into its business strategies and implementing concrete actions in environmental protection, social care, and corporate governance.
We will continue to cultivate professional expertise, strengthen competitiveness, and advance sustainable management with steady progress — working hand in hand with society to create a better and brighter future.
02Message from the Management
In 2025 we faced multiple challenges arising from the global political and economic landscape, including armed conflicts, turbulence in international tariffs, slowing demand in Europe and the United States, and the impact of extreme weather. Amid this high degree of external uncertainty, operational pressure extended well beyond financial performance and tested our ability to adapt to a complex environment. Through agile deployment and a diversified supply chain strategy, JET Optoelectronics responded proactively to industry shifts and maintained operational stability. We firmly believe that only by continuously advancing our core technologies and operational resilience can we deliver on our sustainability goals and sustain outstanding competitiveness through periods of challenge.
R&D Momentum: Deepening Core Technologies and Expanding Diverse Applications
In an automotive electronics industry defined by rapid technological change, we treat "R&D and innovation" as our core competitive strength. We continue to invest in new technologies, new products, and the cultivation of specialist talent, while simultaneously strengthening our patent portfolio and accelerating new product development. From deepening our core technologies to extending them laterally into new application domains, JET Optoelectronics is progressively building diversified growth momentum and a solid foundation for long-term development.
Sustainable Operations: Implementing Resource Circularity to Balance Business and the Environment
In response to the growing scarcity of global natural resources and the trend toward environmental protection and decarbonization, JET Optoelectronics has embedded environmental considerations into its business decisions. We continue to advance resource recycling and reuse, and to optimize upstream supply chain management and on-site recovery systems, effectively reducing carbon emissions and reliance on natural resources while improving overall resource efficiency. In environmental management, we continue to pursue process optimization together with energy saving and carbon reduction. Although capacity in 2025 rose compared with 2024, the concerted efforts of our colleagues still delivered a 3.33% reduction in carbon emissions and a 2.6% reduction in electricity consumption — concrete evidence that business growth and environmental protection can advance together.
Talent Development: Building a Diverse and Inclusive Workplace and Strengthening Organizational Cohesion
Amid the wave of digital transformation and the widespread adoption of AI, and facing increasingly intense competition for talent, we build an open and inclusive workplace on the principles of "diversity, equity and inclusion," and use artificial intelligence to streamline processes and raise working efficiency. We recognize, however, that the key to corporate sustainability still lies in developing our people's professional capabilities and building organizational cohesion. JET Optoelectronics will continue to invest in training key talent and in strengthening organizational learning and the transfer of experience, so that the company is equipped to respond to a changing environment.
Social Engagement: Fulfilling Our Responsibilities as a Corporate Citizen
We give back to society through a range of charitable initiatives, covering support for disadvantaged groups, emergency relief, religious and faith-based activities, care for local communities, and long-term support for frontline emergency medical personnel. In addition, JET Optoelectronics joined with affiliated companies to hold a charity sale, donating all proceeds to the Chuan-De Charity Foundation. We aim to translate our business results into positive impact and to honour our long-term commitment to social responsibility.
Corporate Governance: Strengthening Communication Mechanisms and Enhancing Governance Effectiveness
JET Optoelectronics continues to strengthen corporate governance and values communication and interaction with stakeholders. A dedicated ESG section has been established on our corporate website, where sustainability-related information is updated regularly to improve disclosure transparency and communication efficiency. At the same time, we continue to advance risk assessment and management, reporting the annual risk assessment results to the Sustainability Development Committee and the Board of Directors as an important reference for business decisions, thereby reinforcing the functioning of the Board and our governance framework.
Deepening Our Sustainability Strategy and Creating Value Together with Our Partners
Looking ahead, in an industry environment of intensifying competition and rapidly shifting markets, JET Optoelectronics will continue to deepen its sustainability strategy. Through close collaboration with customers, employees and supply chain partners, we will enhance the added value of our products and services, further strengthen operational resilience, and become a trusted, sustainably developing enterprise with lasting competitive advantage.
03Implementation Status of Sustainable Development Initiatives
Year 2025
| Assessment item | Yes | No | Summary of operations | Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies, and reasons |
|---|---|---|---|---|
| 1. Has the Company established a governance framework for promoting sustainable development, set up a dedicated (or part-time) unit for it, authorised senior management to handle it under the Board’s mandate, and does the Board supervise its implementation? | V | The Company has established a Sustainability Development Committee under the Board of Directors, composed of five directors whose terms run concurrently with the Board that appointed them. The Chairman serves as convener and is responsible for formulating and overseeing sustainability strategy and its implementation, reporting regularly to the Board. Beneath the Committee are three functional groups — corporate governance, social responsibility and environmental sustainability — together with a project execution team that consolidates progress and reports to the Committee at least twice a year. Since the Sustainability Development Committee was established on 20 June 2023, the project execution team has held monthly working meetings and reported results to the Committee and the Board on 27 March, 24 June and 9 December 2025. For member profiles, attendance records, meeting topics and matters discussed, please refer to (Note 3) Committee operations. |
Compliant | |
| 2. Does the Company conduct risk assessments of environmental, social and corporate governance issues related to its operations in accordance with the materiality principle, and has it established related risk management policies or strategies? | V | The Company regularly conducts risk assessments of environmental, social and corporate governance issues relevant to its operations in accordance with the materiality principle, and sets development strategies across the four balanced-scorecard perspectives of finance, customers, internal processes, and learning and growth. Adequate internal communication and monitoring mechanisms are used to ensure these objectives are met. | Compliant | |
| 3. Environmental issues (1) Has the Company established an environmental management system appropriate to the characteristics of its industry? |
V | (1) The Company’s Kaohsiung plant and the JET Opto (Suzhou) plant have both obtained ISO 14001 environmental management system certification, and adhere to environmental management principles. | (1) Compliant | |
| (2) Does the Company endeavour to improve the efficiency of resource use and use recycled materials with a low environmental impact? | V | (2) The Company is committed to energy saving, carbon reduction and lowering greenhouse gas emissions. Through the environmental sustainability group under the Sustainability Development Committee, it continues to strengthen the related communication and management mechanisms and to implement energy-saving and carbon-reduction measures. Specific measures include: 1. Leasing green-certified plant buildings and factoring energy-efficient design into facility planning from the outset — including plant greening works, building envelope efficiency, high-efficiency air-conditioning equipment and indoor air-conditioning management, variable-frequency systems, reduced luminaire counts, LED fittings and indoor lighting ducts. 2. Implementing an electricity-saving programme in 2025. 3. Recovering and reusing air-conditioning condensate to save water. 4. Installing timers on air-conditioning and lighting equipment. 5. Building solar photovoltaic power plants. Specific results include: 1. The 2025 electricity-saving programme reduced electricity consumption by 162,287.56 kWh, a 2.6% reduction versus 2024. 2. Total energy consumption in 2025 fell by 5,801.50 GJ. |
(2) Compliant | |
| (3) Does the Company assess the current and future potential risks and opportunities of climate change for the business, and adopt measures to address climate-related issues? | V | (3) The Company has established a Risk and Opportunity Management Procedure to assess the potential risks and opportunities arising from climate change and to review its response measures regularly. The environmental sustainability group actively promotes energy-saving and carbon-reduction plans in support of environmental policy. | (3) Compliant | |
| (4) Has the Company compiled data on greenhouse gas emissions, water consumption and total waste weight for the past two years, and established policies on energy saving and carbon reduction, greenhouse gas reduction, water reduction or other waste management? | V | (4) The Company conducted a voluntary inventory in 2024, and the detailed figures were disclosed in its first sustainability report, published in 2025, with three years of data compiled for greenhouse gas emissions, water consumption and waste weight. The Company is committed to conserving energy, recycling waste and moving operations towards a paperless basis in order to achieve energy saving and carbon reduction. Specific measures are set out below. Paper management: 1. Promoting double-sided printing on recycled paper to avoid waste. 2. Rolling out electronic approval projects to replace traditional paper sign-off and reduce printing. 3. Setting printer permissions and reviewing departmental usage monthly to control consumption. Through the implementation of energy management and energy-saving measures in 2025, total greenhouse gas emissions were 3,252.59 tonnes CO₂e, a reduction of 122.07 tonnes CO₂e versus 2024 — a 3.33% decrease in total emissions. Water management: Water intensity at the plants in 2025 was 0.013 million litres/PCS, a 55.68% reduction versus 2024. Waste management: 1. Implementing waste sorting to reduce waste at source. 2. Recycling packaging materials such as plastic bags and paper. 3. Reusing the carriers used on production lines. 4. Recycling and reusing container pallets. |
(4) Compliant | |
| 4. Social issues (1) Has the Company formulated management policies and procedures in accordance with relevant laws and international human rights conventions? |
V | (1) The Company has established a Human Rights Policy Management Code, supporting and respecting the Universal Declaration of Human Rights, Principles 1 and 2 of the UN Global Compact, the UN Guiding Principles on Business and Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work, and labour legislation. It has also established Work Rules, arranges labour and health insurance and group insurance for all employees, and makes pension contributions, safeguarding employees’ lawful rights and ensuring non-discriminatory employment policies, with appropriate management methods and procedures in place and duly implemented. In accordance with the Act of Gender Equality in Employment, the Company fosters a gender-equal workplace. Employees are entitled to menstrual leave, maternity leave, prenatal check-up leave, paternity and accompanying check-up leave, parental leave without pay and family care leave, and equality is upheld in pay and employment conditions, training and promotion. |
(1) Compliant | |
| (2) Has the Company established and implemented reasonable employee benefit measures (including compensation, leave and other benefits), and are business results appropriately reflected in employee compensation? | V | (2) The Company values harmonious labour relations. Through a benefits system that enriches and stabilises employees’ lives, together with sound education and training, it has built a relationship of mutual trust and reliance with its employees, and appropriately reflects business results in employee compensation (for example through annual pay adjustments). Based on annual profit after deducting accumulated losses, 2%–10% is set aside as employee remuneration. An Employee Welfare Committee has also been established, which plans annual activities including year-end and spring banquets, domestic and overseas travel, club activities, sponsorship of folk festivals, promotion of charity platform products, fundraising for the Chuan-De Charity Foundation, and festival and birthday gift payments. | (2) Compliant | |
| (3) Does the Company provide a safe and healthy working environment, and does it provide employees with regular safety and health education? | V | (3) To provide a safe and healthy working environment, the Company has obtained ISO 45001 and ISO 14001 certification, established an Occupational Safety and Health Centre and an Occupational Safety Committee to maintain a safe and healthy workplace, and formulated Occupational Safety and Health Work Rules and labour safety and health management plans (covering abnormal workload, ergonomics, maternal health protection and workplace violence) in accordance with the Occupational Safety and Health Act and related regulations. In line with ISO system requirements it has also established management procedures including the Occupational Safety and Health Management Procedure, the Occupational Accident and Near-Miss Reporting, Investigation and Handling Procedure and the Contractor Safety and Health Management Procedure. Under the Tobacco Hazards Prevention Act, smoking is prohibited throughout all indoor areas, and all personnel are required to help maintain cleanliness in the workplace. The working environment is monitored regularly to ensure it is free of hazards. For personnel security, in addition to access control and security surveillance systems, and in accordance with TISAX (Trusted Information Security Assessment Exchange) requirements, the Administration Department registers and manages visitors and vendors entering the premises. The Company also carries out regular hazard identification and risk assessment of the working environment and conducts fire drills; provides annual health check-ups, with professional medical personnel providing follow-up health consultation, health grading and tracking; and the Occupational Safety and Health Centre provides ongoing safety and health training for new and existing employees along with health talks. To encourage full participation, the Administration Department has established communication and consultation channels, and encourages employees to develop good dietary and exercise habits. The Company passed the Health Promotion Administration’s “2025 Workplace Health Promotion Self-Assessment” and obtained certification, demonstrating the effectiveness of its employee health promotion and workplace health management. In accordance with the Act of Gender Equality in Employment and the Stalking and Harassment Prevention Act, the Work Rules set out “Measures for the prevention, complaint and discipline of sexual harassment in the workplace,” affirming the Company’s regard for employees’ individual rights and gender equality. Employee complaint, whistleblowing, sexual harassment prevention and disciplinary measures are in place, together with a Plan for the Prevention of Unlawful Infringement in the Performance of Duties and other mechanisms protecting employees’ physical and mental health. |
(3) Compliant | |
| (4) Has the Company established effective career development and training plans for its employees? | V | (4) Corporate sustainability must be built on the career development, training and retention of talent. The Company places great importance on talent cultivation and has established an Employee Education and Training Management Procedure and Internal Instructor Management Guidelines, and offers a range of general courses. Total employee training hours in 2025 came to 13,369. By implementing training to plan each year and strengthening the professional and management skills individuals need in their work according to their differing requirements, the Company builds personalised learning and development, upgrading and refreshing employees’ knowledge and skills and building substantial human capital. | (4) Compliant | |
| (5) With respect to customer health and safety, customer privacy, and the marketing and labelling of products and services, does the Company comply with relevant laws and international standards, and has it established policies and complaint procedures protecting consumer or customer rights? | V | (5) The Company has established a complaints channel on its corporate website to safeguard consumer rights. Through its Information Security Committee and its Information Management Procedure, the Company also strengthens information security and protects customers’ personal data and privacy. Please refer to the discussion of cyber security management on pages 74–75. |
(5) Compliant | |
| (6) Has the Company established supplier management policies requiring suppliers to comply with relevant standards on environmental protection, occupational safety and health, and labour rights, and how are they implemented? | V | (6) The Company has established a Supplier Green Product Management Procedure, an Environmental, Safety and Health Procurement Management Procedure, a Contractor Environmental, Safety and Health Management Procedure, a Supplier Evaluation Management Procedure and related management standards, ensuring compliance with safety and health regulations and with safety and social responsibility requirements. Suppliers are further required to complete a Sustainability Management Self-Assessment Questionnaire and a Conflict-Free Minerals Declaration, incorporating human rights, social responsibility and occupational safety and health enquiries, in order to reduce potential risk and ensure that suppliers meet the Company’s requirements and expectations on environmental, safety and health risk, the prohibition of child labour, labour management, freedom from infringement of workers’ basic rights, ethical standards and integrity in business. | (6) Compliant | |
| 5. Does the Company prepare a sustainability report or other reports disclosing non-financial information with reference to internationally accepted reporting standards or guidelines? Has such a report obtained assurance or a verification opinion from a third-party verification body? | V | The Company was listed on the Emerging Stock Market in November 2021 and established its Sustainability Development Committee in June 2023. In August 2025 it published its first sustainability report, which was verified by a third-party verification body, enhancing the report’s credibility and reliability. The Company will publish its sustainability report regularly going forward, disclosing and continuing to advance its sustainability policies in order to deliver on its commitment to sustainable operations. | Compliant | |
| 6. If the Company has established its own sustainable development principles based on the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies, describe any difference between those principles and their operation: the Company has established Corporate Sustainable Development Best Practice Principles to strengthen the implementation of corporate sustainability, integrity and social responsibility, and has incorporated them into its management and operations. It will review the operation of these principles regularly and improve them, and disclose the implementation of corporate sustainable development on its corporate website. | ||||
| 7. Other important information helpful to understanding the implementation of sustainable development: At the corporate governance level, the Company has set sustainable development, continued profitability and steady growth as long-term corporate goals. At the fundamental level, the priority is to strengthen business strategy, performance, risk control and corporate governance, thereby maintaining relationships of trust with stakeholders, in the hope of meeting the expectations of shareholders and government for integrity in business, continued profitability and steady growth. On social responsibility, in 2025 the Company supported the charitable work of the Taipei Chuan-De Charity Foundation by arranging case visits to better understand the needs of those receiving assistance, and through a charity gift-box sale purchased 173 vacuum flasks totalling NT$172,654 in support of disadvantaged groups. The Company also held a blood donation drive at its Kaohsiung plant, contributing to medical resources. Going forward, the Company will continue to pay attention to charitable needs and to fulfil its corporate social responsibility in a variety of ways, exerting a positive influence. |
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Year 2024
| Assessment item | Yes | No | Summary of operations | Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies, and reasons |
|---|---|---|---|---|
| 1. Has the Company established a governance framework for promoting sustainable development, set up a dedicated (or part-time) unit for it, authorised senior management to handle it under the Board’s mandate, and does the Board supervise its implementation? | V | The Company has established a Sustainability Development Committee under the Board of Directors, composed of five directors whose terms run concurrently with the Board that appointed them. The Chairman serves as convener and is responsible for formulating and overseeing sustainability strategy and its implementation, reporting regularly to the Board. Beneath the Committee are three functional groups — corporate governance, social responsibility and environmental sustainability — together with a project execution team that consolidates progress and reports to the Committee at least twice a year. Since the Sustainability Development Committee was established on 20 June 2023, the project execution team has held monthly working meetings and reported results to the Committee and the Board on 24 May, 25 June and 27 December 2024. For member profiles, attendance records, meeting topics and matters discussed, please refer to (Note 3) Committee operations. |
Compliant | |
| 2. Does the Company conduct risk assessments of environmental, social and corporate governance issues related to its operations in accordance with the materiality principle, and has it established related risk management policies or strategies? | V | The Company regularly conducts risk assessments of environmental, social and corporate governance issues relevant to its operations in accordance with the materiality principle, and sets development strategies across the four balanced-scorecard perspectives of finance, customers, internal processes, and learning and growth. Adequate internal communication and monitoring mechanisms are used to ensure these objectives are met. | Compliant | |
| 3. Environmental issues (1) Has the Company established an environmental management system appropriate to the characteristics of its industry? |
V | (1) The Company’s main plants have obtained ISO 14001 environmental management system certification — the Kaohsiung plant valid from 6 March 2023 to 5 March 2026, and the JET Opto (Suzhou) plant from 1 November 2023 to 11 June 2025 — and adhere to environmental management principles. | (1) Compliant | |
| (2) Does the Company endeavour to improve the efficiency of resource use and use recycled materials with a low environmental impact? | V | (2) The Company is committed to energy saving, carbon reduction and lowering greenhouse gas emissions. It has established an environmental sustainability group under the Sustainability Development Committee to reinforce awareness of, and deliver on, energy saving and carbon reduction. Specific measures include: 1. Leasing green-certified plant buildings and factoring energy-efficient design into facility planning from the outset — including plant greening works, building envelope efficiency, high-efficiency air-conditioning equipment and indoor air-conditioning management, variable-frequency systems, reduced luminaire counts, LED fittings and indoor lighting ducts. 2. Implementing an electricity-saving programme in 2024. 3. Recovering and reusing air-conditioning condensate to save water. 4. Installing timers on air-conditioning and lighting equipment. Specific results include: 1. The 2024 electricity-saving programme cut energy consumption by 85,380 kWh, equivalent to 42.263 tonnes of CO2 emissions. 2. Recovery and reuse of air-conditioning condensate in 2024 saved 3,993 units of water, equivalent to 0.623 tonnes of CO2 emissions. In 2023 the Company obtained approval to develop a ground-mounted ancillary green energy solar photovoltaic plant in Wujie Township, Yilan County. Construction is under way and completion is expected in 2025. The Company will continue to measure its renewable electricity use and to raise the proportion of renewable energy it consumes. |
(2) Compliant | |
| (3) Does the Company assess the current and future potential risks and opportunities of climate change for the business, and adopt measures to address climate-related issues? | V | (3) The Company has established a Risk and Opportunity Management Procedure to assess the potential risks and opportunities arising from climate change and to review its response measures regularly. The environmental sustainability group actively promotes energy-saving and carbon-reduction plans in support of environmental policy. | (3) Compliant | |
| (4) Has the Company compiled data on greenhouse gas emissions, water consumption and total waste weight for the past two years, and established policies on energy saving and carbon reduction, greenhouse gas reduction, water reduction or other waste management? | V | (4) The Company conducted a voluntary inventory in 2024, compiling data on greenhouse gas emissions, water consumption and waste weight. The information will be disclosed in 2025, together with the preparation of a sustainability report. The Company is committed to conserving energy, recycling waste and moving operations towards a paperless basis in order to achieve energy saving and carbon reduction. Specific measures are set out below. Paper management: 1. Promoting double-sided printing on recycled paper to avoid waste. 2. Rolling out electronic approval projects to replace traditional paper sign-off and reduce printing. 3. Setting printer permissions and reviewing departmental usage monthly to control consumption. Water management: air-conditioning condensate is collected and returned to the cooling tower for reuse, improving water recovery efficiency. Waste management: 1. Implementing waste sorting to reduce waste at source. 2. Recycling packaging materials such as plastic bags and paper. 3. Reusing the carriers used on production lines. 4. Recycling and reusing container pallets. |
(4) As per the summary | |
| 4. Social issues (1) Has the Company formulated management policies and procedures in accordance with relevant laws and international human rights conventions? |
V | (1) The Company has established a Human Rights Policy Management Code, supporting and respecting the Universal Declaration of Human Rights, Principles 1 and 2 of the UN Global Compact, the UN Guiding Principles on Business and Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work, and labour legislation. It has also established Work Rules, arranges labour and health insurance and group insurance for all employees, and makes pension contributions, safeguarding employees’ lawful rights and ensuring non-discriminatory employment policies, with appropriate management methods and procedures in place and duly implemented. In accordance with the Act of Gender Equality in Employment, the Company fosters a gender-equal workplace. Employees are entitled to menstrual leave, maternity leave, prenatal check-up leave, paternity and accompanying check-up leave, parental leave without pay and family care leave, and equality is upheld in pay and employment conditions, training and promotion. |
(1) Compliant | |
| (2) Has the Company established and implemented reasonable employee benefit measures (including compensation, leave and other benefits), and are business results appropriately reflected in employee compensation? | V | (2) The Company values harmonious labour relations. Through a benefits system that enriches and stabilises employees’ lives, together with sound education and training, it has built a relationship of mutual trust and reliance with its employees, and appropriately reflects business results in employee compensation (for example through annual pay adjustments). Based on annual profit after deducting accumulated losses, 2%–10% is set aside as employee remuneration. An Employee Welfare Committee has also been established, which plans annual activities including year-end and spring banquets, domestic and overseas travel, road running events, promotion of charity platform products, Christmas activities, charity platform fundraising, festival gift payments, birthday gifts and cinema tickets. Activities held by the Employee Welfare Committee in 2024 included: the spring banquet, badminton activities and competitions, table tennis activities, a newly formed jogging club, the annual dinner, monthly birthday celebrations, support for the Chuan-De Charity Foundation charity sale, an employee trip to Vietnam, gift payments for the three major festivals (Mid-Autumn, Dragon Boat and Labour Day), birthday gifts, hospitalisation subsidies, and applications for various wedding and funeral benefits. |
(2) Compliant | |
| (3) Does the Company provide a safe and healthy working environment, and does it provide employees with regular safety and health education? | V | (3) To provide a safe and healthy working environment, the Company has obtained ISO 45001 and ISO 14001 certification, established an Occupational Safety and Health Centre and an Occupational Safety Committee to maintain a safe and healthy workplace, and formulated Occupational Safety and Health Work Rules and labour safety and health management plans (covering abnormal workload, ergonomics, maternal health protection and workplace violence) in accordance with the Occupational Safety and Health Act and related regulations. In line with ISO system requirements it has also established management procedures including the Occupational Safety and Health Management Procedure, the Occupational Accident and Near-Miss Reporting, Investigation and Handling Procedure and the Contractor Safety and Health Management Procedure. Under the Tobacco Hazards Prevention Act, smoking is prohibited throughout all indoor areas, and all personnel are required to help maintain cleanliness in the workplace. The working environment is monitored regularly to ensure it is free of hazards. For personnel security, in addition to access control and security surveillance systems, and in accordance with TISAX (Trusted Information Security Assessment) requirements, the Administration Department registers and manages visitors and vendors entering the premises. The Company also carries out regular hazard identification and risk assessment of the working environment and conducts fire drills; provides annual health check-ups, with professional medical personnel providing follow-up health consultation, health grading and tracking; and the Occupational Safety and Health Centre provides ongoing safety and health training for new and existing employees along with health awareness activities. To encourage full participation, the Administration Department has established communication and consultation channels, and encourages employees to develop good dietary and exercise habits, working towards a safe, healthy and vibrant company. The Company currently holds the Health Promotion Administration’s Healthy Workplace health promotion badge, valid from 1 January 2023 to 31 December 2025. In accordance with the Act of Gender Equality in Employment and the Stalking and Harassment Prevention Act, the Work Rules set out “Measures for the prevention, complaint and discipline of sexual harassment in the workplace,” affirming the Company’s regard for employees’ individual rights and gender equality. Employee complaint, whistleblowing, sexual harassment prevention and disciplinary measures are in place, together with a Plan for the Prevention of Unlawful Infringement in the Performance of Duties and other mechanisms protecting employees’ physical and mental health. |
(3) Compliant | |
| (4) Has the Company established effective career development and training plans for its employees? | V | (4) Corporate sustainability must be built on the career development, training and retention of talent. The Company places great importance on talent cultivation and has established an Employee Education and Training Management Procedure and Internal Instructor Management Guidelines, and offers a range of general courses. Total employee training hours in 2024 came to 15,005.5. By implementing training to plan each year and strengthening the professional and management skills individuals need in their work according to their differing requirements, the Company builds personalised learning and development, upgrading and refreshing employees’ knowledge and skills and building substantial human capital. | (4) Compliant | |
| (5) With respect to customer health and safety, customer privacy, and the marketing and labelling of products and services, does the Company comply with relevant laws and international standards, and has it established policies and complaint procedures protecting consumer or customer rights? | V | (5) The Company has established a complaints channel on its corporate website to safeguard consumer rights. Through its Information Security Committee and its Information Management Procedure, the Company also strengthens information security and protects customers’ personal data and privacy. Please refer to the discussion of cyber security management on pages 78–79. |
(5) Compliant | |
| (6) Has the Company established supplier management policies requiring suppliers to comply with relevant standards on environmental protection, occupational safety and health, and labour rights, and how are they implemented? | V | (6) The Company has established a Supplier Green Product Management Procedure, an Environmental, Safety and Health Procurement Management Procedure, a Contractor Environmental, Safety and Health Management Procedure, a Supplier Evaluation Management Procedure and related management standards, ensuring compliance with safety and health regulations and with safety and social responsibility requirements. Suppliers are further required to complete a Social Responsibility and Code of Conduct (ESG) Questionnaire and a Conflict-Free Minerals Declaration, incorporating human rights, social responsibility and occupational safety and health enquiries, in order to reduce potential risk and ensure that suppliers meet the Company’s requirements and expectations on environmental, safety and health risk, the prohibition of child labour, labour management, freedom from infringement of workers’ basic rights, ethical standards and integrity in business. | (6) Compliant | |
| 5. Does the Company prepare a sustainability report or other reports disclosing non-financial information with reference to internationally accepted reporting standards or guidelines? Has such a report obtained assurance or a verification opinion from a third-party verification body? | V | The Company was listed on the Emerging Stock Market in November 2021 and established its Sustainability Development Committee in June 2023. In 2025 the Committee’s functional groups will jointly prepare the 2024 sustainability report, which will be verified by a third party in 2025 to further enhance its credibility and reliability. | As per the summary | |
| 6. If the Company has established its own sustainable development principles based on the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies, describe any difference between those principles and their operation: the Company has established Corporate Sustainable Development Best Practice Principles to strengthen the implementation of corporate sustainability, integrity and social responsibility, and has incorporated them into its management and operations. It will review the operation of these principles regularly and improve them, and disclose the implementation of corporate sustainable development on its corporate website. | ||||
| 7. Other important information helpful to understanding the implementation of sustainable development: At the corporate governance level, the Company has set sustainable development, continued profitability and steady growth as long-term corporate goals. At the fundamental level, the priority is to strengthen business strategy, performance, risk control and corporate governance, thereby maintaining relationships of trust with stakeholders, in the hope of meeting the expectations of shareholders and government for integrity in business, continued profitability and steady growth. On social responsibility, in 2024 the Company supported the charitable work of the Taipei Chuan-De Charity Foundation by arranging case visits to better understand the needs of those receiving assistance, and through a charity gift-box sale purchased 188 spill-proof food carriers totalling NT$187,624 in support of disadvantaged groups. The Company also held a blood donation drive at its Kaohsiung plant, contributing to medical resources. Going forward, the Company will continue to pay attention to charitable needs and to fulfil its corporate social responsibility in a variety of ways, exerting a positive influence. |
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Year 2023
| Assessment item | Yes | No | Summary of operations | Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies, and reasons |
|---|---|---|---|---|
| 1. Has the Company established a governance framework for promoting sustainable development, set up a dedicated (or part-time) unit for it, authorised senior management to handle it under the Board’s mandate, and does the Board supervise its implementation? | V | The Company has established a Sustainability Development Committee under the Board of Directors, composed of five directors whose terms run concurrently with the Board that appointed them. The Chairman serves as convener and is responsible for formulating and overseeing sustainability strategy and its implementation, reporting regularly to the Board. Beneath the Committee are three functional groups — corporate governance, social responsibility and environmental sustainability — together with a project execution team that consolidates progress and reports to the Committee at least twice a year. Since the Sustainability Development Committee was established on 20 June 2023, the project execution team has met monthly from July onwards, and reported results to the Board on 14 November 2023 and 28 December 2023. For member profiles, attendance records, meeting topics and matters discussed, please refer to Committee operations. |
Compliant | |
| 2. Does the Company conduct risk assessments of environmental, social and corporate governance issues related to its operations in accordance with the materiality principle, and has it established related risk management policies or strategies? | V | The Company regularly conducts risk assessments of environmental, social and corporate governance issues relevant to its operations in accordance with the materiality principle, and sets development strategies across the four balanced-scorecard perspectives of finance, customers, internal processes, and learning and growth. Adequate internal communication and monitoring mechanisms are used to ensure these objectives are met. | Compliant | |
| 3. Environmental issues (1) Has the Company established an environmental management system appropriate to the characteristics of its industry? |
V | (1) The Company’s main plants have obtained ISO 14001 environmental management system certification — the Kaohsiung plant valid from 6 March 2023 to 5 March 2026, and the JET Opto (Suzhou) plant from 1 November 2023 to 11 June 2025 — and adhere to environmental management principles. | (1) Compliant | |
| (2) Does the Company endeavour to improve the efficiency of resource use and use recycled materials with a low environmental impact? | V | (2) The Company is committed to energy saving, carbon reduction and lowering greenhouse gas emissions. It has established an environmental sustainability group under the Sustainability Development Committee to reinforce awareness of, and deliver on, energy saving and carbon reduction. Specific measures include: 1. Leasing green-certified plant buildings and factoring energy-efficient design into facility planning from the outset — including plant greening works, building envelope efficiency, high-efficiency air-conditioning equipment and indoor air-conditioning management, variable-frequency systems, reduced luminaire counts, LED fittings and indoor lighting ducts. 2. Implementing an electricity-saving programme in 2023. 3. Recovering and reusing air-conditioning condensate to save water. 4. Installing timers on air-conditioning and lighting equipment. Specific results include: 1. The 2023 electricity-saving programme cut electricity consumption by 514,298 kWh, equivalent to 1,010.41 tonnes of CO2 emissions. 2. Recovery and reuse of air-conditioning condensate in 2023 saved 1,880 units of water, equivalent to 12.37 tonnes of CO2 emissions. The Company does not currently use renewable energy; it plans to procure renewable energy in a structured way and to raise the proportion of renewable energy it uses. |
(2) Compliant | |
| (3) Does the Company assess the current and future potential risks and opportunities of climate change for the business, and adopt measures to address climate-related issues? | V | (3) The Company has established a Risk and Opportunity Management Procedure to assess the potential risks and opportunities arising from climate change, and the environmental sustainability group actively promotes energy-saving and carbon-reduction plans in support of environmental policy. | (3) Compliant | |
| (4) Has the Company compiled data on greenhouse gas emissions, water consumption and total waste weight for the past two years, and established policies on energy saving and carbon reduction, greenhouse gas reduction, water reduction or other waste management? | V | (4) The Company has actively assessed and planned the compilation of data on greenhouse gas emissions, water consumption and waste weight, and intends to disclose the information after completing the inventory in 2025, together with the preparation of a sustainability report. The Company is committed to conserving energy, recycling waste and moving operations towards a paperless basis in order to achieve energy saving and carbon reduction. Specific measures are set out below. Paper management: 1. Promoting double-sided printing on recycled paper to avoid waste. 2. Rolling out electronic approval projects to replace traditional paper sign-off and reduce printing. 3. Setting printer permissions and reviewing departmental usage monthly to control consumption. Water management: air-conditioning condensate is collected and returned to the cooling tower for reuse, improving water recovery efficiency. Waste management: 1. Implementing waste sorting to reduce waste at source. 2. Recycling packaging materials such as plastic bags and paper. 3. Reusing the carriers used on production lines. 4. Recycling and reusing container pallets. |
(4) As per the summary | |
| 4. Social issues (1) Has the Company formulated management policies and procedures in accordance with relevant laws and international human rights conventions? |
V | (1) The Company has established a Human Rights Policy Management Code, supporting and respecting the Universal Declaration of Human Rights, Principles 1 and 2 of the UN Global Compact, the UN Guiding Principles on Business and Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work, and labour legislation. It has also established Work Rules, arranges labour and health insurance and group insurance for all employees, and makes pension contributions, safeguarding employees’ lawful rights and ensuring non-discriminatory employment policies, with appropriate management methods and procedures in place and duly implemented. In accordance with the Act of Gender Equality in Employment, the Company fosters a gender-equal workplace. Employees are entitled to menstrual leave, maternity leave, prenatal check-up leave, paternity and accompanying check-up leave, parental leave without pay and family care leave, and equality is upheld in pay and employment conditions, training and promotion. |
(1) Compliant | |
| (2) Has the Company established and implemented reasonable employee benefit measures (including compensation, leave and other benefits), and are business results appropriately reflected in employee compensation? | V | (2) The Company values harmonious labour relations. Through a benefits system that enriches and stabilises employees’ lives, together with sound education and training, it has built a relationship of mutual trust and reliance with its employees, and appropriately reflects business results in employee compensation (for example through annual pay adjustments). Based on annual profit after deducting accumulated losses, 2%–10% is set aside as employee remuneration. An Employee Welfare Committee has also been established, which plans annual activities including year-end and spring banquets, domestic and overseas travel, road running events, promotion of charity platform products, Christmas activities, charity platform fundraising, festival gift payments, birthday gifts and cinema tickets. Activities held by the Employee Welfare Committee in 2023 included: the spring banquet, badminton activities and competitions, table tennis activities, the annual dinner, distribution of Chuan-De Charity Foundation Mid-Autumn charity gift boxes, gift payments for the three major festivals (Mid-Autumn, Dragon Boat and Labour Day), birthday gifts, hospitalisation subsidies, and applications for various wedding and funeral benefits. |
(2) Compliant | |
| (3) Does the Company provide a safe and healthy working environment, and does it provide employees with regular safety and health education? | V | (3) To provide a safe and healthy working environment, the Company has obtained ISO 45001 and ISO 14001 certification, established an Occupational Safety and Health Centre and an Occupational Safety Committee to maintain a safe and healthy workplace, and formulated Occupational Safety and Health Work Rules and labour safety and health management plans (covering abnormal workload, ergonomics, maternal health protection and workplace violence) in accordance with the Occupational Safety and Health Act and related regulations. In line with ISO system requirements it has also established management procedures including the Occupational Safety and Health Management Procedure, the Occupational Accident and Near-Miss Reporting, Investigation and Handling Procedure and the Contractor Safety and Health Management Procedure. Under the Tobacco Hazards Prevention Act, smoking is prohibited throughout all indoor areas, and all personnel are required to help maintain cleanliness in the workplace. The working environment is monitored regularly to ensure it is free of hazards. For personnel security, in addition to access control and security surveillance systems, and in accordance with TISAX (Trusted Information Security Assessment) requirements, the Administration Department registers and manages visitors and vendors entering the premises. The Company also carries out regular hazard identification and risk assessment of the working environment and conducts fire drills; provides annual health check-ups, with professional medical personnel providing follow-up health consultation, health grading and tracking; and the Occupational Safety and Health Centre provides ongoing safety and health training for new and existing employees along with health awareness activities. To encourage full participation, the Administration Department has established communication and consultation channels, and encourages employees to develop good dietary and exercise habits, working towards a safe, healthy and vibrant company. The Company obtained the Health Promotion Administration’s Healthy Workplace health promotion badge on 1 January 2023. In accordance with the Act of Gender Equality in Employment and the Stalking and Harassment Prevention Act, the Work Rules set out “Measures for the prevention, complaint and discipline of sexual harassment in the workplace,” affirming the Company’s regard for employees’ individual rights and gender equality. Employee complaint, whistleblowing, sexual harassment prevention and disciplinary measures are in place, together with a Plan for the Prevention of Unlawful Infringement in the Performance of Duties and other mechanisms protecting employees’ physical and mental health. |
(3) Compliant | |
| (4) Has the Company established effective career development and training plans for its employees? | V | (4) Corporate sustainability must be built on the career development, training and retention of talent. The Company places great importance on talent cultivation and has established an Employee Education and Training Management Procedure, implementing training to plan each year and strengthening the professional and management skills individuals need in their work according to their differing requirements. This builds personalised learning and development, upgrading and refreshing employees’ knowledge and skills and building substantial human capital. | (4) Compliant | |
| (5) With respect to customer health and safety, customer privacy, and the marketing and labelling of products and services, does the Company comply with relevant laws and international standards, and has it established policies and complaint procedures protecting consumer or customer rights? | V | (5) The Company has established a complaints channel on its corporate website to safeguard consumer rights. The Company also protects customer privacy through its Information Security Committee and its Information Management Procedure. Please refer to the discussion of cyber security management on pages 78–79. |
(5) Compliant | |
| (6) Has the Company established supplier management policies requiring suppliers to comply with relevant standards on environmental protection, occupational safety and health, and labour rights, and how are they implemented? | V | (6) The Company has established a Supplier Green Product Management Procedure, an Environmental, Safety and Health Procurement Management Procedure, a Contractor Environmental, Safety and Health Management Procedure, a Supplier Evaluation Management Procedure and related management standards, requiring suppliers to comply with safety and health legislation and incorporating human rights, social responsibility and occupational safety and health enquiries, in order to reduce the likelihood of subsequent harm and to convey the Company’s requirements and expectations of suppliers on environmental, safety and health risk, the prohibition of child labour, labour management, freedom from infringement of workers’ basic rights, ethical standards and integrity in business. | (6) Compliant | |
| 5. Does the Company prepare a sustainability report or other reports disclosing non-financial information with reference to internationally accepted reporting standards or guidelines? Has such a report obtained assurance or a verification opinion from a third-party verification body? | V | The Company was listed on the Emerging Stock Market in November 2021 and established its Sustainability Development Committee in June 2023. In 2025 the Committee’s functional groups will jointly prepare the 2024 sustainability report. | As per the summary | |
| 6. If the Company has established its own sustainable development principles based on the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies, describe any difference between those principles and their operation: the Company has established Corporate Sustainable Development Best Practice Principles to strengthen the implementation of corporate sustainability, integrity and social responsibility, and has incorporated them into its management and operations. It will review the operation of these principles regularly and improve them, and disclose the implementation of corporate sustainable development on its corporate website. | ||||
| 7. Other important information helpful to understanding the implementation of sustainable development: At the corporate governance level, the Company has set sustainable development, continued profitability and steady growth as long-term corporate goals. At the fundamental level, the priority is to strengthen business strategy, performance, risk control and corporate governance, thereby maintaining relationships of trust with stakeholders, in the hope of meeting the expectations of shareholders and government for integrity in business, continued profitability and steady growth. On social responsibility, in 2023 the Company supported fundraising by the Taipei Chuan-De Charity Foundation, inviting five suppliers to take part and raising NT$226,000 in total, and purchased 349 Mid-Autumn charity gift boxes from the Foundation totalling NT$348,302. All of these funds were used to assist disadvantaged members of society. |
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Year 2022
| Assessment item | Yes | No | Summary of operations | Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies, and reasons |
|---|---|---|---|---|
| 1. Has the Company established a governance framework for promoting sustainable development, set up a dedicated (or part-time) unit for it, authorised senior management to handle it under the Board’s mandate, and does the Board supervise its implementation? | V | The Company has designated the Chairman’s Office as the responsible unit and has established Corporate Sustainable Development Best Practice Principles. It plans to authorise the relevant units to handle these matters in future and to report to the Board of Directors. | As per the summary | |
| 2. Does the Company conduct risk assessments of environmental, social and corporate governance issues related to its operations in accordance with the materiality principle, and has it established related risk management policies or strategies? | V | The Company has designated the Chairman’s Office as the responsible unit and has established Corporate Sustainable Development Best Practice Principles. It plans to authorise the relevant units to handle these matters in future and to report to the Board of Directors. | As per the summary | |
| 3. Environmental issues (1) Has the Company established an environmental management system appropriate to the characteristics of its industry? |
V | (1) The Company’s main plants have established an ISO 14001 environmental management system and adhere to environmental management principles. | (1) Compliant | |
| (2) Does the Company endeavour to improve the efficiency of resource use and use recycled materials with a low environmental impact? | V | (2) The Company promotes waste sorting and the recycling and reuse of resources, and encourages the reuse of recycled paper. | (2) Compliant | |
| (3) Does the Company assess the current and future potential risks and opportunities of climate change for the business, and adopt measures to address climate-related issues? | V | (3) The Company has established a Risk and Opportunity Management Procedure to assess the potential risks and opportunities arising from climate change. The management unit actively promotes energy-saving and carbon-reduction plans — such as switching off lighting during the lunch break and setting air-conditioning temperatures according to the weather — in support of environmental policy. | (3) Compliant | |
| (4) Has the Company compiled data on greenhouse gas emissions, water consumption and total waste weight for the past two years, and established policies on energy saving and carbon reduction, greenhouse gas reduction, water reduction or other waste management? | V | (4) The Company’s management unit drives energy-saving and carbon-reduction plans in support of environmental policy. The Company plans to begin compiling data on greenhouse gas emissions, water consumption and total waste weight. | (4) As per the summary | |
| 4. Social issues (1) Has the Company formulated management policies and procedures in accordance with relevant laws and international human rights conventions? |
V | (1) The Company complies with relevant labour legislation and respects internationally recognised labour and human rights standards and principles. It has established Work Rules, arranges labour and health insurance and group insurance for all employees, and makes pension contributions, safeguarding employees’ lawful rights and ensuring non-discriminatory employment policies, with appropriate management methods and procedures in place and duly implemented. In accordance with the Gender Equality in Employment Act, the Company fosters a gender-equal workplace. Employees are entitled to menstrual leave, maternity leave, prenatal check-up leave, paternity and accompanying check-up leave, parental leave without pay and family care leave, and equality is upheld in pay and employment conditions, training and promotion. |
(1) Compliant | |
| (2) Has the Company established and implemented reasonable employee benefit measures (including compensation, leave and other benefits), and are business results appropriately reflected in employee compensation? | V | (2) The Company values harmonious labour relations. Through a benefits system that enriches and stabilises employees’ lives, together with sound education and training, it has built a relationship of mutual trust and reliance with its employees, and appropriately reflects business results in employee compensation. An Employee Welfare Committee has also been established, which plans annual activities including year-end and spring banquets, domestic and overseas travel, road running events, promotion of charity platform products, Christmas activities, charity platform fundraising, festival gift payments, birthday cards and cinema tickets. Activities held by the Employee Welfare Committee in 2021 included: the spring banquet, promotion of charity platform products, domestic travel, Chuan-De Charity Foundation festival gift box activities, Christmas activities, gift payments for the three major festivals (Mid-Autumn, Dragon Boat and Labour Day), birthday gifts, gift vouchers, and applications for various wedding and funeral benefits. |
(2) Compliant | |
| (3) Does the Company provide a safe and healthy working environment, and does it provide employees with regular safety and health education? | V | (3) To provide a safe and healthy working environment, the Company has established an Occupational Safety and Health Committee and manages these matters through procedures and guidelines formulated under the Occupational Safety and Health Act and related regulations, including Occupational Safety and Health Work Rules, the Occupational Safety and Health Management Procedure and the Occupational Safety and Health Education and Training Management Guidelines. Smoking is prohibited throughout offices, laboratories and test areas, personnel are required to maintain cleanliness in the workplace, and the workplace is fitted with access control and security surveillance systems. The Company provides annual health check-ups and conducts regular fire drills, with professional medical personnel providing health consultation, health grading and tracking. It also carries out ongoing employee training, awareness activities, communication and consultation, encouraging all staff to take part in improvements and to care for environmental facilities, building a healthy and vibrant company through the operation of a voluntary safety and health management system. The Work Rules incorporate the Gender Equality in Employment Act and “Measures for the prevention, complaint and discipline of sexual harassment in the workplace,” reflecting the Company’s regard for employees’ rights and gender equality. Employee complaint, whistleblowing, sexual harassment prevention and disciplinary measures are in place, together with a Plan for the Prevention of Unlawful Infringement in the Performance of Duties and other mechanisms protecting employees’ physical and mental health. |
(3) Compliant | |
| (4) Has the Company established effective career development and training plans for its employees? | V | (4) Corporate sustainability must be built on the career development, training and retention of talent. The Company places great importance on talent cultivation and has established an Employee Education and Training Management Procedure, implementing training to plan each year and strengthening the professional and management skills individuals need in their work according to their differing requirements. This builds personalised learning and development, upgrading and refreshing employees’ knowledge and skills and building substantial human capital. | (4) Compliant | |
| (5) With respect to customer health and safety, customer privacy, and the marketing and labelling of products and services, does the Company comply with relevant laws and international standards, and has it established policies and complaint procedures protecting consumer or customer rights? | V | (5) The Company has established a complaints channel on its corporate website to safeguard consumer rights. The Company also protects customer privacy through its Cyber Security Team and its Information Management Procedure. |
(5) Compliant | |
| (6) Has the Company established supplier management policies requiring suppliers to comply with relevant standards on environmental protection, occupational safety and health, and labour rights, and how are they implemented? | V | (6) The Company has established a Supplier Green Product Management Procedure, an Environmental, Safety and Health Procurement Management Procedure, a Contractor Environmental, Safety and Health Management Procedure and related management standards, requiring suppliers to comply with safety and health legislation in order to reduce the likelihood of subsequent harm. The administration, quality assurance and occupational safety and health units jointly supervise compliance to ensure safety and hygiene during operations and to prevent occupational accidents. | (6) Compliant | |
| 5. Does the Company prepare a sustainability report or other reports disclosing non-financial information with reference to internationally accepted reporting standards or guidelines? Has such a report obtained assurance or a verification opinion from a third-party verification body? | V | The Company was listed on the Emerging Stock Market on 30 November 2021 and has not yet prepared a sustainability report. It plans to assign relevant personnel to prepare one in future. | As per the summary | |
| 6. If the Company has established its own sustainable development principles based on the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies, describe any difference between those principles and their operation: the Company has established Corporate Sustainable Development Best Practice Principles to strengthen the implementation of corporate sustainability, integrity and social responsibility, and has incorporated them into its management and operations. It will review the operation of these principles regularly and improve them. | ||||
| 7. Other important information helpful to understanding the implementation of sustainable development: At the corporate governance level, the Company has set sustainable development, continued profitability and steady growth as long-term corporate goals. At the fundamental level, the priority is to strengthen business strategy, performance, risk control and corporate governance, thereby maintaining relationships of trust with stakeholders, in the hope of meeting the expectations of shareholders and government for integrity in business, continued profitability and steady growth. |
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