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)		√	The Company's implementation of matters related to sustainable development are coordinated by the Office of the President and executed by various departments. Comply with the operating concept of Plan, Do, Check, and Acting (P-D-C-A) to regularly assess response measures for sustainable development. Each quarter, executives propose strategic advancements to the board, who then evaluate the viability of successful strategies and review strategic development. According to the content outlined in the Financial Supervisory Commission's "Sustainable Development Pathway for Listed Companies," our company reported the work items and schedule planning for greenhouse gas inventory verification to the board of directors on June 24, 2022. On November 8, the establishment of the Carbon Inventory Promotion Organization structure was reported to the board of directors, with Chairman Tsai, Chia-Hsiang serving as the management representative and CFO Lin, You Ching as the chief commissioner. They are responsible for overseeing and providing support for the coordination and allocation of resources for greenhouse gas inventory verification implementation. The group's carbon inventory is implemented in two stages. The first stage, covering the Americas factories, completed the carbon inventory in 2023 and was verified by a third party. The second stage, involving Asian factories, is scheduled to complete the carbon inventory and third-party verification in 2024. Progress on the execution of greenhouse gas inventory and verification operations is regularly reported to the board of directors on a quarterly basis.	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 Company conducts risk assessments for important issues based on the principle of materiality. Risk management policies or strategies are established according to evaluated risks as shown in the following: Environment: Environmental protection and ecological conservation A.ISO 14064-1：2018 (Risk assessment boundaries are primarily based on Multiwin Precision Ind Pte. Ltd.) The carbon inventory for the Americas factories has been completed, and a greenhouse gas verification report opinion letter has been issued by a third-party verification organization. ISO 14001：2015 (Risk assessment boundaries are primarily based on Kunshan Eson and include Eson Batu Pahat Precision Engineering Sdn. Bhd., Eson (VN) Precision Industry Co., Ltd., and Multiwin Precision Ind Pte. Ltd.) The Company has obtained ISO 14001:2015 certification for environmental management systems and complies with government laws and regulations, international conventions, and environmental regulations. The environmental management system is utilized in a manner that fits the characteristics and scale of the organization, and it is regularly reviewed and improved to publicly disclose the Company's implementation of environmental management. Social responsibility: Product safety (Risk assessment boundaries are primarily based on Kunshan Eson Machinery Co., Ltd., and include Multiwin Precision Ind Pte. Ltd.) Products manufactured by the Company have passed and will continue to be maintained according to international quality management system certifications. The car product division has obtained IATF 16949: 2016 certification, the remaining product divisions have passed international quality management system ISO 9001: 2015 certification. Social welfare Southern Malaysia was hit by heavy rain in March, resulting in severe flooding in Johor state. The factory initiated voluntary teams to participate in post-disaster reconstruction work around the local government. The factory's labor union spontaneously participated in the "2023 Lucheng Love" online fundraising event and "Charity Day Donation". Corporate governance: Criteria established by the Company in accordance with the latest "Corporate Governance Evaluation" reviews and improves the Company's various operations and practices to comprehensively advance the quality of governance. The appropriate adjustments are made to the Company's internal management mechanisms through information provided by the competent authority and external consultants in the hopes of implementing the latest corporate governance trends into daily operations.	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?	√		In order to perform effective environmental management systems, the Company's affiliated enterprises such as Kunshan ESON, Multiwin Mexico, and Eson Batupahat have each obtained ISO14001:2015 certification in environmental management systems to ensure that plants are operated in compliance with regulations.	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 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?	√		After assessing the potential risks and opportunities of climate change in the present and future, the Company has found that the sustainable development constraints on energy and environment have become more severe. In the many potential applications of renewable energy, distributed solar photovoltaic power generation has become a critical solution due to its many advantages of pollution-free, sustainable, high volume, wide distribution, and variety of utilization forms. We built a 5MW distributed photovoltaic power station in our Kunshan plant to accelerate the development of green factories and a green manufacturing system, which is the 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?		√	Greenhouse Gas Inventory ISO 14064-1:2018 (Risk assessment boundaries are primarily based on Multiwin Precision Ind Pte. Ltd.) The Mexico plant has completed carbon inventories for the past two years, 2022 and 2023. It is expected that after obtaining the greenhouse gas verification statement from a third-party verification body this year, the reduction policy will be renewed. The greenhouse gas emissions, water usage, and total waste weight will be disclosed after obtaining the verification statement from the third-party verification body. 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: a. Lighting in the production workshop was replaced with light guide plate LED lamps to save energy and reduce carbon emissions. b. The dust disposal tower was modified to effectively suppress dust and prevent environmental pollution. c. Implemented dynamic balance testing of tap water and installed check valves to prevent water pollution and cherish water resources. d. The Company has built a 5MW distributed photovoltaic power station in the Kunshan Plant, and began use in May 2023. The plant consumed a total of 3,159,560 kWh of electricity generated by the photovoltaic power plant. The emission reduction benefits include: 1,036 tons of standard coal, 3,150 tons of carbon dioxide, 95 tons of sulfur dioxide, 47 tons of nitrogen oxides, and 4,107 tons of purified water.	The company will implement such policy in accordance with applicable laws in the future.
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 the rights and interests of employees at work. The Company has set up a dedicated mailbox for complaints to prevent employees from being sexually harassed in the workplace and provide a safe and friendly workplace environment. We also implement workplace sexual harassment prevention and awareness campaigns for new employees. The Company's female employees accounted for 45% of all employees in 2023, while the 27% of managers were female, which is higher than the target of 20%, actively creating employee diversity and equal opportunity.	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 2023, 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.	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.	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 company has established the "Supplier Control Procedure," which specifies that before establishing business relationships with others, the Procurement, Quality Assurance, and Engineering departments must review suppliers based on the "Supplier Evaluation Form." This review must include relevant requirements for QMS (Quality Management System), EHS (Environment, Health, and Safety), RBA (Responsible Business Alliance - health, environment, safety, labor ethics), and HSF (Hazardous Substance Free, including HSF compliance declaration and test verification results). Suppliers are subject to evaluation and audits. Supplier evaluation results are categorized as follows: Grade A: Suppliers scoring above 80 points are considered qualified. Grade B: Suppliers scoring 70-79 points are conditionally qualified, with procurement volume restrictions. If they achieve Grade A in daily assessments for three consecutive months, they can be directly upgraded to qualified suppliers. Grade C: Suppliers scoring below 70 points are considered unqualified. The Procurement department will provide the supplier with three opportunities for improvement, with a two-month deadline. If improvements are not made within the specified time, the supplier's qualification will be revoked.	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 and subsidiaries have not yet mapped our any plan on corporate social responsibility and the plan of compiling Corporate Sustainability Report.	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.
Other useful information for explaining the status of corporate social responsibility practices: The Company has participated in the establishment of charitable associations to provide regular financial assistance to vulnerable groups such as nursing homes and low-income households. Passed certification: Item Certification Date Valid Period IATF16949:2016 2020/4/14 2023/4/5 2026/4/6 IATF16949:2016 2021/9/9 2021/9/9 2024/9/8 IECQ 2020/9/23 2023/9/23 2026/9/22 ISO14001:2015 2004/10/1 2022/9/1 2025/9/30 ISO14001:2015 2009/4/3 2021/9/2 2024/9/13 ISO14001:2015 2013/12/26 2022/11/23 2025/10/22 ISO14001:2015 2022/6/12 2022/6/12 2025/6/12 ISO45001:2018 2013/12/26 2022/11/23 2025/12/26 ISO45001:2018 2022/6/12 2022/6/12 2025/6/11 ISO9001:2015 1997/4/1 2023/3/21 2026/3/31 ISO9001:2015 2009/3/12 2021/9/2 2024/9/13 ISO9001:2015 2010/7/31 2023/7/31 2026/7/31 ISO9001:2015 2015/12/9 2021/10/15 2024/12/8 ISO9001:2015 2021/11/29 2021/11/29 2024/11/29