| Evaluation Item | Implementation Status | Deviations from “the Corporate Social Responsibility Best-Practice Principles for TWSE/TPEx Listed Companies” and Reasons | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Yes | No | Abstract Explanation | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Does the Company establish a governance structure to promote sustainable development, established a dedicated (part-time) unit to promote sustainable development; and did the Board of Directors authorize senior management to handle it and report the supervisory status to the Board of Directors? (implementation, not compliance or interpretation) |
√ | To fulfill the Company’s sustainable development goals and strengthen sustainable governance, the Sustainable Development Committee was established to manage and make decisions on sustainability issues. The Committee consists of three members, appointed through the Board’s resolutions. The committee members demonstrate professional knowledge and competence in corporate sustainability. Among the members, one independent director assumes a supervisory role, while the remaining members—two directors, both from the management team—are responsible for administrative duties. This structure ensures the Company is guided by robust and stable leadership, enabling the Company to plan and promote sustainability strategies more effectively. The Sustainable Development Committee convened two meetings in 2025 to discuss and review the 2024 Sustainability Report and the timeline for implementing the guidelines in the ESON Sustainability Report. The average attendance rate of committee members was 100%. To improve sustainability management and support sustainable development business, a dedicated unit, the Sustainable Development Department, has been established. A senior executive, the Chief Financial Officer, is appointed to serve as the Chief Sustainability Officer, responsible for managing the economic, environmental, and people impacts. The creation of this unit and the officer’s appointment enable the Company to drive sustainability-related initiatives and develop its Sustainable Development Best Practice Principles to facilitate compliance. The manager of the Sustainable Development Department reports quarterly to the Chief Financial Officer (i.e., Chief Sustainability Officer) on the implementation status of the Company’s sustainability strategies. The Chief Financial Officer (Chief Sustainability Officer) reports to the Sustainable Development Committee on work progress and reports to the Board in the first and second half of the year on their decisions and execution results. | The company will implement such policy in accordance with applicable laws in the future. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Does the company assess ESG risks associated with its operations based on the principle of materiality, and establish related risk management policies or strategies? (implementation, not compliance or interpretation) |
√ | The materiality analysis was conducted in accordance with the reporting principles outlined in the GRI Standards (2021), and identifies sustainability issues of the Company that have significant impacts on the economy, environment, and society (including impacts on people and human rights). The analysis serves as the foundation for the disclosure of sustainability information, and the impact of material topics is identified and reviewed through a 3-year cycle. In the first year of the cycle, questionnaires are distributed to internal and external stakeholders to assess the probability and scale of the positive and negative impacts of various sustainability issues on the economy, environment and society (including human rights). 2025 was the second year of the aforementioned cycle. The review of material topics in the 2025 Sustainability Report reviewed the material topics established in the previous year. Changes in the internal and external environment and stakeholder perspectives are taken into consideration to assess the changes in impact of material topics, and adjustments to material topics for the current year are discussed on this basis. A total of 6 material topics (business strategies and economic performance, information security, corporate governance and ethical corporate management, climate change and adaptation, talent development, and occupational safety and health) in 2024 continued to be used in 2025 after being approved by the chairman. The Company has formulated response strategies, management actions, metrics, and targets for material topics, and disclosed them in the Sustainability Report. | The company will implement such policy in accordance with applicable laws in the future. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Environmental issues | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Does the company establish proper environmental management systems based on the characteristics of their industries? | √ | To implement an effective environmental management system, the Company’s affiliates, including Kunshan Eson, Yantai Zhengyi, Eson Batupahat, Eson (VN), Multiwin de Mexico, and Esonmex Monterrey, have obtained ISO 14001:2015 Environmental Management System certification, ensuring that their plant operations comply with applicable standards and requirements. | No deviation | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Does the company endeavor to utilize all resources more efficiently and use renewable materials which have low impact on the environment? | √ | The Company has obtained the environmental management system certification and implemented various energy conservation plans. We compiled statistics of resource use and management, thoroughly implementing energy conservation and recycling and reuse to reduce resource waste: Eson Batupahat Precision Engineering Sdn. Bhd. replaced one diesel-powered forklift with an electric forklift, resulting in a reduction of 412.76 liters of diesel consumption. he Kunshan plant has leased its rooftop space to a power utility for the installation of solar photovoltaic systems and has entered into a power purchase agreement. The plant also procures renewable electricity generated from these systems for its own operations. In 2025, total solar power consumption reached 4,727,524 kWh, generating electricity cost savings of approximately RMB 523,000. This initiative contributed to reductions in resource consumption and emissions, including approximately 1,551 tons of standard coal, 6,146 tons of water, 4,713 tons of carbon dioxide (CO₂), 142 tons of sulfur dioxide (SO₂), and 71 tons of nitrogen oxides (NOₓ). The Company has implemented an environmental safety department responsible for the supervision of matters related to environmental management and industrial safety. The management rules have established "Management Standards for Environmental Substances" to ensure that all raw materials comply with regulations such as RoHS and REACH by directly managing raw materials with lower environmental impact at the source of production. By obtaining a IECQ compliant certification, the Company establishes rigorous systems to control hazardous substances and further reinforce the control and management of hazardous substances used in products. | No deviation | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Does the Company assess the potential risks and opportunities climate change brings to the Company, now and in the future, and take measures to respond to climate-related issues? | √ | According to the "Rules Governing the Preparation and Filing of Sustainability Reports by TWSE Listed Companies Appendix 2 - Climate Risk Identification Table," two transition risks and one physical risk were identified as key risks, and thrre opportunities were identified as key opportunities. We completed the assessment of their impact on the Company's strategies, operations, and financial position, and formulated response strategies and plans accordingly. After assessing the potential risks and opportunities of climate change in the present and future, the Company has determined that constraints on sustainable development arising from energy and environmental factors are becoming increasingly significant. Among various renewable energy applications, distributed solar photovoltaic power generation has become an important power generation approach due to its advantages of being pollution-free, sustainable, large in scale, widely distributed, and versatile in application. Accelerating the development of green factories and the implementation of a green manufacturing system will be key to maintaining long-term competitiveness. | No deviation | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Does the company take inventory of its greenhouse gas emissions, water consumption, and total weight of waste in the last two years, and implement policies on energy efficiency and carbon dioxide reduction, greenhouse gas reduction, water reduction, or waste management? | √ |
I In accordance with ISO 14064-1:2018 for greenhouse gas inventory, the Group has completed its 2024 carbon inventory and obtained a greenhouse gas verification opinion issued by a third-party verification body. External verification for 2025 has not yet been completed.
Greenhouse Gas Emissions (Scope: Entire Group)
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The Company has identified solar power—a low-carbon energy source—as its core strategy for greenhouse gas reduction. The solar power system at the Kunshan site has been completed and is currently in use, while feasibility assessments are ongoing at the Vietnam site. Looking ahead, the Company plans to formulate management policies aimed at reducing water consumption and minimizing other types of waste. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Social issues | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Does the company formulate appropriate management policies and procedures according to relevant regulations and the International Bill of Human Rights? | √ |
The Company complies with labor regulations and is committed to the guiding principles of international human rights conventions such as The Universal Declaration of Human Rights, United Nations Guiding Principles on Business and Human Rights, and International Labour Organization. We support and respect internationally recognized human rights including prohibiting the use of child labor, eliminating all forms of forced labor, eliminating employment discrimination, and preventing unlawful infringement in the workplace. The Company's policies and measures are revised according to local labor regulations to meet current conditions. The Company established the "Regulations for the Prevention, Complaint, and Punishment of Sexual Harassment" in accordance with the Act of Gender Equality in Employment to protect employees' rights and interests. To prevent unlawful infringement and workplace bullying, the Company conducts awareness campaigns and has set up a dedicated complaint mailbox to ensure employees are protected from workplace sexual harassment or improper conduct, thereby providing a safe and friendly working environment. Workplace sexual harassment and anti-bullying awareness is also part of the onboarding process for all new hires. In 2025, female employees accounted for 42% of the Company’s workforce, while female managers represented 1%. The Company continues to actively promote diversity and equal opportunities in the workplace. |
No deviation | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Does the Company formulate and implement reasonable employee benefits measures (including compensation, leaves and other benefits), and appropriately reflect operational performance or achievement in employee compensation? | √ | By law, the Company participates in labor insurance (payments for work injury or disease, disability, childbirth, and death) and national health insurance; additionally, employees enjoy additional guarantees with group insurance (accident, medical, and overseas emergency rescue insurance) available from their first day of employment. In accordance with the "Labor Standards Act" and related laws and regulations, employees are provided with parental leave without pay, family leave, menstrual/maternity leave, paternity leave, and more based on their physiological condition and family requirements. Employees may schedule leave based on their actual needs. Also, the Company participates in surveys of remuneration and welfare policies as reference to establish reasonable employee remuneration and welfare policies that are competitive within markets. Subsidies such as gifts for birthdays, weddings, and funerals as well as annual employee health examinations are provided. Performance evaluations are conducted annually to offer opportunities for promotions, salary adjustments, and year-end bonuses based on individual performance to share operating results with employees. Also, a "Procedures for Reward and Discipline" has been established to offer a clear reward and punishment system that is reflected in employee remuneration. |
No deviation | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Does the company provide a healthy and safe working environment and organize training on health and safety for its employees on a regular basis? | √ | The Company has obtained certification ISO45001 for the management systems of occupational health and safety and its active implementation with regular verification and review by a third party. Regularly organize activities related to employee safety and health education to reinforce awareness of occupational safety and health. The Company provides health examinations for current employees and has dedicated personnel in partner health institutions that allow employees to engage in health consultations. In 2025, there were no cases of major occupational accidents. The number of fire incidents, casualties, and the ratio of casualties to total employees were all zero. In order to implement proactive management, the legally mandated education and training courses are being disseminated to enhance safety awareness among employees. The number of occupational injuries is 77, accounting for 2.32% of the total number of employees, mainly due to insufficient safety awareness and careless operation. To implement source management, in addition to the legally required training courses, the company regularly conducts safety training to enhance employees' safety awareness. Furthermore, equipment inspections and maintenance are carried out once a month to ensure the proper functioning of the facilities. | No deviation | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Does the company setup a communication channel with employees on a regular basis, as well as reasonably inform employees of any significant changes in operations that may have an impact on them? | √ | The Company conducts new employee training for new hires and establishes an effective career development training program for employees. | No deviation | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Does the company's products and services comply with relevant laws and international standards in relation to customer health and safety, customer privacy, and marketing and labeling of products and services, and are relevant consumer protection and grievance procedure policies implemented? | √ |
The Company comply with relevant laws, regulations, and international standards with respect to customer health and safety, customer privacy, marketing and labeling of products and services, and develop relevant consumer interest’s protection policies and complaint procedures. Complaint Channels and Procedures The Company has established dedicated hotline and email channels for internal employees and external stakeholders to report any violations of the Code of Ethical Conduct. Employees may submit opinions or report misconduct through the internal website, while external parties may report relevant matters via the reporting email address provided on the Company’s official website. Upon receiving a report, the responsible unit will conduct a preliminary review immediately and initiate an investigation where necessary. Complaint Hotline: +886-2-2267-3272 Internal Reporting Email: speakout@eson.tw External Reporting Email: eson-ir@eson.tw |
No deviation | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Does the Company formulate a supplier management policy that requires suppliers to follow relevant regulations on issues such as environmental protection, occupational safety and health, or labor rights, and its implementation situation? | √ | The Group’s Supplier Quality Engineering (SQE) units formulate and implement annual supplier audit plans based on the Approved Supplier List. Certain suppliers are subject to on-site or remote audits. Enhanced on-site audits are conducted in the event of major customer complaints, quality issues, involvement in special processes, or specific customer requirements. Suppliers with low delivery volumes and stable quality performance are assessed through self-evaluations. Backup suppliers and suppliers with no transactions for an extended period are generally excluded from annual audits. However, special audits may be arranged as necessary when business transactions resume. If the Group seeks to resume cooperation with a supplier whose qualification has been revoked, the supplier must undergo reassessment in accordance with the new supplier qualification process. Customer-designated suppliers are monitored through a periodic assessment mechanism. Annual supplier audits are conducted on-site or through document reviews and cover quality management, environmental management, occupational health and safety, Responsible Business Alliance (RBA) requirements, and hazardous substance requirements. The audits are performed by qualified auditors with relevant professional expertise. The Group applies stringent environmental and social criteria when determining supplier assessment ratings. In 2025, the majority of assessed suppliers received Grade A (163 suppliers) or Grade B (48 suppliers), while the remaining eight suppliers received Grade C. No suppliers were rated Grade D or Grade E during the year. In addition, Kunshan ESON completed assessments of 14 new suppliers in accordance with the Company’s corporate governance criteria. |
No deviation | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Does the company reference internationally accepted reporting standards or guidelines, and prepare reports that disclose non-financial information of the company, such as Corporate Sustainability Report? Do the reports above obtain assurance from a third party verification unit? | √ | The Company prepares its Sustainability Report with reference to the Universal Standards, Sector Standards, and Topic Standards issued by the Global Reporting Initiative (GRI). It has also adopted the Sustainability Accounting Standards Board (SASB) Standards to disclose industry-specific metrics and provide cross-references to relevant content. During the material topic identification process, the Company also refers to SASB industry disclosure requirements to further assess industry-specific impacts and risks, and to describe the specific actions and measures taken to manage such risks, thereby aligning with the IFRS Sustainability Disclosure Standards. The sustainability indicators disclosed in the Company’s Sustainability Report have also obtained third-party assurance. | The company will implement such policy in accordance with applicable laws in the future. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Describe the difference, if any, between actual practice and the corporate social responsibility principles, if the company has implemented such principles based on the Corporate Social Responsibility Best Practice Principles for TWSE/TPEx Listed Companies: The Board of Directors of the Company has passed the corporate social responsibility code of practice. The Company will fulfill corporate social responsibilities and implement according to the directions. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Other useful information for explaining the status of corporate social responsibility practices:
The Company upholds the philosophy to "care for society, protect the environment, and jointly achieve sustainability," and continued to carry out a variety of public welfare and environmental protection actions in 2025, combining employee participation and connection with local communities to fulfill our corporate social responsibility. In terms of care for society, a "secondhand charity auction" was held at the Taipei Office in April 2025, and all proceeds were donated to the Eden Social Welfare Foundation's Program for Underprivileged Children to support the improvement of early intervention services. At the same time, we collected receipts for donation to charity, helping meet the developmental needs of children with developmental delays, and showing that the Company and its employees care about and encourage disadvantaged groups. In addition, in May 2025, the Tijuana Plant in Mexico held a heartwarming birthday party at Casa Hogar Lirio de Los Valles, a local children's home, with the theme of "companionship and sharing." The event brought warmth and hope to the children through birthday blessings and actual care. In September of the same year, the Tijuana Plant in Mexico held the event "Write a Card to Send Love and Cheer for Life," inviting employees to write down their support and blessings for breast cancer patients, taking action to support breast cancer prevention and show care, showing the importance attached by the Company to health issues and gender equality. In terms of environmental sustainability, the event "Love the Ocean Action - Beach Cleanup Day" was held in Playas de Tijuana, Mexico in September 2025, and called on local employees and their families to participate and take action to protect the marine ecosystem, thereby fulfilling our responsibility to environmental protection. We organized a "Mountain Cleanup Activity" in Taipei in October, and jointly cleaned up litter along the hiking trail. The event raised the awareness of employees and their family members to take action for nature conservation and sustainable development. The Company continues to deepen its connection with local communities through cross-regional charity and environmental actions under a variety of topics, and encourages employee participation in hopes of injecting positive energy into society through concrete actions, contributing concrete results to the goal of sustainable development. Passed certification:
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Headquarters：12F-3, No 2, Sec 4, Zhongyang Rd, Tucheng, New Taipei City, Taiwan
Subsidiaries: Kunshan, Wuxi, Yantai, Dongguan, Slovakia, Mexico, Vietnam, Malaysia
+886-2-2267-3272
COPYRIGHT © 2026 ESON Precision Engineering Co. Ltd.
Technical Support：Wanhe Technology
