Issue Date: August 21, 2026
Human Rights and Social Responsibility Policy
As a corporate citizen in the electronics industry, the Company strictly complies with the Responsible Business Alliance (RBA) Code of Conduct and adheres to various international human rights conventions, including the “Universal Declaration of Human Rights (UDHR)”, the “United Nations Global Compact (UNGC)”, the “United Nations Guiding Principles on Business and Human Rights (UNGPs)”, and “International Labor Conventions”. The Company prohibits any acts that infringe upon or violate human rights and is committed to treating and respecting all employees with fairness and equality. To concretely fulfill its human rights commitments, the Company has established the “Human Rights and Social Responsibility Policy” and requires all employees to sign the policy. In 2025, the Company’s Headquarters took the lead in obtaining SA8000 international standard verification. Through third-party audit mechanisms, the Company rigorously reviewed the effectiveness of its implementation in areas such as human rights, prohibition of forced labor, and occupational safety management.
Following the “Human Rights and Social Responsibility Policy” signed by the Chairman, the Company complies with labor and gender equality regulations in the locations where it operates and has established relevant human rights protection and labor policies, along with related implementation measures. The Company continues to promote the “Human Rights and Social Responsibility Policy” and its practical principles, while conducting human rights risk identification and due diligence across its own operations, value chain, and new investment businesses. This policy applies to Coretronic and its affiliated enterprises, as well as supply chain and value chain partners, with the aim of comprehensively enhancing human rights awareness among all personnel through systematic management and advocacy.
Goals and Performance of the Human Rights and Social Responsibility Policy
Policy | Goals | 2025 Performance |
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| Prohibition of Child Labor | No workers under the age of 16. If child labor is discovered, provide assistance and remediation. Ensure that workers aged 18 (young workers) are not assigned tasks that may endanger their health or safety, including night shifts and overtime. If cooperative education students are employed, a comprehensive management plan must be in place. |
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| Prohibition of Forced Labor | Any form of forced labor is prohibited, including but not limited to bonded labor, involuntary or exploitative prison labor, slavery, or human trafficking. This includes coercion, intimidation, threats, abduction, or deception used to transport, harbor, recruit, transfer, or receive labor. Unreasonable restrictions on personal freedom or the withholding of identification documents are strictly forbidden. |
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| Occupational Safety Management | The Company prioritizes occupational safety, strengthens training and awareness, establishes robust emergency injury response measures, and enhances protective practices to prevent workplace injuries and safeguard employee health. Relevant occupational safety and environmental regulations are regularly reviewed and updated for continuous improvement. |
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| Freedom of Association and Collective Bargaining | Respect all employees' rights to organize and participate in unions, engage in collective bargaining, and attend peaceful assemblies. Equally respect employees' choice to refrain from such activities. Employees and/or their representatives must be able to communicate openly with management about working conditions and share their ideas and concerns without fear of discrimination, retaliation, threats, or harassment. |
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| Anti-Discrimination and Humane Treatment | The Company is committed to providing a workplace free from harassment (including sexual and non-sexual harassment) and unlawful discrimination, and strictly prohibit harsh or inhumane treatment. The Company strives to foster a diverse work environment without discrimination or harassment in recruitment or employment based on race, class, language, ideology, religion, political affiliation, place of origin, appearance, gender, sexual orientation, age, marital status, disability, astrological sign, blood type, ethnicity, regional or social background, family responsibilities, group membership, political opinion, skin color, gender identity or expression, pregnancy, veteran status, protected genetic information, or union membership. The Company also provides appropriate spaces for religious practices. |
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| Disciplinary Measures | The Company shall treat all employees with dignity and respect. It shall not engage in or tolerate corporal punishment, mental or physical coercion, or verbal abuse of employees. Harsh or inhumane treatment is strictly prohibited. |
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| Working Hours Management | Working hours are in compliance with regulatory requirements. Except in emergencies or special circumstances, overtime shall not exceed 12 hours per week, and all overtime must be voluntary. Employees must be allowed one rest day in every seven-day period. |
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| Wages and Benefits | Wages shall meet living requirements and comply with all applicable compensation laws and regulations. All employees shall receive equal pay for equal work and qualifications. Wage deductions as a form of disciplinary action are prohibited. |
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| Employee Engagement, Consultation and Continuous Improvement | Multiple feedback channels are established to gather input from stakeholders. The |
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| Supplier and Subcontractor Management | The Company conducts due diligence on its suppliers, subcontractors, private employment agencies, and tier-two suppliers to ensure compliance with social responsibility standards. |
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Human Rights Due Diligence
In accordance with the “United Nations Guiding Principles on Business and Human Rights (UNGPs)”, as well as based on the EU “Corporate Sustainability Due Diligence Directive (CSDDD)” and the “OECD Due Diligence Guidance for Responsible Business Conduct”, the Company conducted human rights due diligence at its Taiwan plants for the first time in 2025. The Company established human rights due diligence procedures for its own operations and identified material human rights issues through human rights risk identification and assessment. Relevant risk management, mitigation, and remedial measures were then implemented to facilitate subsequent improvement and follow-up actions and to reduce the impacts of human rights risks. Coretronic Projection (Kunshan) and Coretronic Optics (Suzhou) also conducted human rights due diligence through RBA VAP validation.
The Company also conducts annual supplier human rights due diligence through RBA audits. For detailed investigation results and improvement status, please refer to Chapter 5.2 Responsible Supply Chain Management of this report.
Scope of Investigation | Taiwan Plants Employees (Headquarters, Chunan Plant, Tainan Plant 1, and Tainan Plant 2) | Employees of Coretronic Projection (Kunshan) and Coretronic Optics (Suzhou) |
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| Investigation Process |
| In response to customer expectations, RBA VAP validation was applied for in 2025, and human rights due diligence was completed in accordance with the validation process. |
| Investigation Issues | A total of 10 human rights risk issues were identified, including “Prohibition of Child Labor”, “Prohibition of Forced Labor”, “Safe and Healthy Workplace Environment”, “Freedom of Association and Collective Bargaining”, “Anti-Discrimination and Anti-Harassment Humane Treatment”, “Respect for Employees Without Improper Treatment or Punishment”, “Reasonable and Lawful Working Hours Management”, “Reasonable and Lawful Compensation and Benefits”, “Management Systems for Employee Engagement and Continuous Improvement”, and “Human Rights-Respecting Suppliers”. These issues were incorporated into the Company’s human rights risk management framework as a crucial foundation for formulating risk prevention and management measures. | Covered five major categories, including labor, health and safety, environment, ethics, and management systems, comprising a total of 93 issues. |
▶ Investigation Results:
- In 2025, the proportion of plant employees covered by human rights risk assessment, identification, and applicable human rights mitigation measures reached 93%. Relevant risk mitigation and remedial measures were applied to all employees across six sites (Headquarters, Chunan Plant, Tainan Plant 1, and Tainan Plant 2, Coretronic Projection (Kunshan) and Coretronic Optics (Suzhou)).
- Coretronic Projection (Kunshan) and Coretronic Optics (Suzhou): RBA VAP validation was applied for in 2025, and the two entities achieved scores of 166.1 and 187.7, respectively, both obtaining Silver certifications. A total of 8 non-conformities were identified, with no “priority non-conformities”. The primary deficiencies were concentrated in “working hours” and “labor management systems”. Improvements were implemented through mitigation and remedial measures such as “weekly reviews of shift scheduling, overtime conditions, and production capacity requirements”, “expansion of recruitment efforts”, and “optimization of production processes to improve production efficiency”.
- Taiwan plants: A total of three material human rights issues were identified. The corresponding mitigation and remedial measures are described in the table below:
Applicable Parties | Material Human Rights Issues | Mitigation Measures | Remedial Measures |
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All employees | Reasonable and lawful compensation and benefits | Regularly investigate and take inventories of internal and external compensation conditions. | Adjust compensation if any non-compliance with regulations or internal equity issues is identified. |
| Reasonable and lawful working hours system | Establish working hours reminder mechanisms. | Investigate the causes of excessive working hours and adjust workforce allocation when necessary. | |
| Management systems for employee engagement and continuous improvement | Regularly hold labor-management meetings and symposiums. | Establish employee grievance mechanisms and communication channels, investigate employee concerns, and incorporate the results into management evaluations. |
Human Rights Education and Training
In 2025, the Company launched mandatory annual “Human Rights Education and Training” program. The program included three courses: “Human Rights and Social Responsibility Policy”, “Human Rights and Unconscious Bias Training”, and “Prevention of Workplace Discrimination and Harassment”. The training also covered human rights issues, SA8000, and stakeholder reporting mechanisms. At Taiwan plants, the training sessions held in October had 1,464 employees required to attend, with 1,464 employees successfully completing the courses, resulting in a 100% completion rate. At China plants, the training sessions conducted in October and November had 2,376 employees required to attend, with 2,376 employees successfully completing the courses, also achieving a 100% completion rate. The Company also required all employees to sign the “Human Rights and Social Responsibility Policy”, achieving a 100% signing rate.
Human Rights Incident Complaint and Reporting Channels
Complaint and Reporting Channels: In accordance with the “Employee Suggestions and Whistleblowing Management Regulations” and the “Procedures for Suggestions and Whistleblowing by External Stakeholders”, the Company provides channels for internal and external stakeholders to report any illegal or unethical conduct.
✓ Internal Channels: Stakeholder and Employee Violation of Business Ethics Complaint Channel (Taiwan plants: +886-3-5772000 ext. 8215; China plants: +86-512-6382-8588 ext. 6220) and email (8215@coretronic.com); the 8585 hotline (+886-3-5772000 ext. 8585) and email (8585@coretronic.com) of Taiwan plants; the 1885 hotline (+86-512-57360000 #1885) and email (1885@coretronic.com) of Kunshan plants; the 6885 hotline (+86-512-63828588 #6885) and email (6885@coretronic.com) of Wujiang plants; the 4885 hotline (+86-512-85168838 #4885) of Wujiang plants; physical employee suggestion boxes; and labor-management meetings.
✓ External channels: A “Stakeholder and Employee Violation of Business Ethics Complaint Channel” is available on the Company’s official website to provide external parties with channels for complaints or reporting.
✓ All complaint and reporting cases are forwarded by the receiving unit to the responsible unit according to the nature of the issue, and communication with employees is conducted as appropriate based on the case content.
✓ Issued the “Whistleblower Protection and Anti-Retaliation Management Procedures”: The receiving unit strictly adheres to the principles of confidentiality and impartiality to protect whistleblowers’ rights to report concerns, prevent retaliation or reprisals, and avoid any retaliatory or unfavorable treatment toward whistleblowers. In addition to maintaining strict confidentiality regarding whistleblowers’ identities, confidentiality requirements are also rigorously observed throughout the handling and investigation processes.
✓ The issues and handling results of all complaint and reporting cases are retained on file by the responsible unit to ensure reasonableness and compliance.
Remedial and Improvement Measures
✓ For complaint and reporting cases involving different issues, the Company handles such cases in accordance with the “Measures for Prevention, Complaint Handling, and Disciplinary Actions for Sexual Harassment”, “Procedures for Anti-Discrimination and Harassment Management”, “Child Labor Prohibition and Misemployment Remediation Procedures”, “Anti-Disciplinary, Forced Labor, and Prison Labor Management Procedure”, “Workplace Unlawful Infringement Prevention and Complaint Handling Guidelines”, “Ethical Corporate Management Best Practice Principles”, and “Operating Procedures and Guidelines for Ethical Management”. For matters not covered by the aforementioned topics, a separate investigation team will be established to conduct investigations.
✓ Complaint and reporting cases are handled confidentially by the responsible unit. Where investigations confirm misconduct, the Company will impose appropriate disciplinary actions on the employees involved according to the severity of the case. Depending on the actual circumstances of subsequent cases, the relevant human rights issues may also be incorporated into training materials or publicly promoted through awareness initiatives.
Management Review
To implement the spirit of the Responsible Business Alliance (RBA), the Company has established a Labor and Ethical Management System and has convened annual labor and ethical management review meetings since 2022. These meetings complete reviews of the management review procedures, evaluation and management procedures, objectives and targets, and management program procedures. In 2025, the Headquarters introduced and passed SA8000 verification. In accordance with the Company’s “Human Rights and Social Responsibility Policy”, “Labor Human Rights Risk and Ethical Risk Identification Forms” were distributed to newly appointed or recently promoted department-level supervisors within six months, center supervisors, independent center supervisors, and members of the Social Performance Team (SPT) at the Taiwan, China, and Vietnam plants for assessment. The assessments were subsequently reviewed by their direct supervisors, and the consolidated results were submitted to the Management Review Meeting for review. Improvement objectives, targets, and management programs were then determined for any items identified as presenting “unacceptable risks”.
A total of 117 identification forms were distributed in 2025, and all 117 were returned, resulting in a 100% response rate. The identification results indicated that all plants complied with RBA standards, with no unacceptable risks identified in relation to labor human rights and ethics regulations or implementation practices. To address instances where some respondents selected “Not Applicable” due to differing understandings of issues or discrepancies in determining responsibilities during the risk identification process, the Company held one “Social Responsibility Risk Identification Information Session” in the first half of 2025 to help respondents better understand the content of the risk identification forms. In the second half of the year, the Company also prepared a “Social Responsibility Risk Identification Reference Manual”, detailing the corresponding management regulations and policies, in order to improve the efficiency of risk identification implementation.
Future Plans
The Company will continue to implement the “Human Rights and Social Responsibility Policy” across all aspects of its operational management and further deepen employees’ and supervisors’ understanding of the “Human Rights and Social Responsibility Policy”.
In 2025, the risk identification process was implemented in phases, with priority given to the Taiwan, China, and Vietnam plants in order to accumulate cross-site implementation experience and establish standardized operating procedures. Going forward, the Company will continue to optimize operational mechanisms based on the implementation results of each plant and gradually expand the scope of application to subsidiaries to strengthen the institutionalization and consistency of the Group’s overall risk management. The scope of future investigations will also be progressively expanded to include customers, business partners, and new business relationships (such as mergers, joint ventures, and acquisitions).
The appropriateness of the “Human Rights and Social Responsibility Policy” will be reviewed annually, and “Social Responsibility and Ethical Risk Education and Training” will be added to the mandatory annual training curriculum.
The content of the “Social Responsibility Risk Identification Form” will be reviewed and updated regularly, and the completion process will be further improved.