Ethical Corporate Management

On November 11, 2025, the Board of Directors approved the revision of the 'Procedures for Ethical Management and Guidelines for Conduct.' These guidelines clearly stipulate the ethical management principles and behavioral norms that all employees and affiliated enterprises must observe when conducting business, in order to ensure the sustainable operation of the enterprise and maintain the Company's good reputation.

• Administration Department:
  Responsible for coordinating the revision, execution, interpretation, advisory services, and supervision of the ethical corporate management policies, and regularly reporting the implementation status to the Board of Directors.
• The Company has set up a "Stakeholders Section" on its official website, providing communication and contact channels for all types of stakeholders, including feedback forms, contact numbers, and email addresses.

1. Assist in integrating ethical and moral values into the Company's business strategy.
2. Formulate programs to prevent unethical conduct.
3. Plan internal organizational supervision and check-and-balance mechanisms.
4. Promote educational training on ethical policies.
5. Plan the whistleblowing system and ensure its effective implementation.
6. Regularly evaluate compliance status and prepare reports.

• Risk Assessment and Prevention:
  Risk analysis and assessment have been conducted for major construction project contracting, land development and acquisition, and major procurement bidding. Corresponding prevention mechanisms and operational procedures have been established to effectively reduce the likelihood of unethical conduct.
• Ethical Advocacy:
  Regular internal advocacy is conducted, arranging for the President to convey the importance of integrity, strengthening all employees' understanding and practice of ethical corporate management, and integrating ethical management into the orientation training for new employees.
• Commercial Partner Ethical Assessment:
  Evaluate legality and ethical policies before establishing business relationships. Conduct ethical assessments on major suppliers, contractors, and business counterparts, and incorporate ethical management clauses into contracts to ensure that commercial partners also comply with relevant regulations.
• Whistleblowing System Implementation:
  Independent whistleblowing mailboxes and dedicated phone lines have been established to provide safe and confidential whistleblowing channels for internal and external parties. Whistleblowing cases are received and investigated by the dedicated unit to ensure the protection of the whistleblower's rights. There were no whistleblowing cases this year.

The Company complies with the Company Act, Securities and Exchange Act, Business Entity Accounting Act, Anti-Corruption Act, and other relevant laws and regulations, establishing a comprehensive regulatory compliance system to ensure all business operations meet legal requirements.

經董事會114年12月5日修訂通過

• 第一條 訂定目的及適用範圍
  本公司基於公平、誠實、守信、透明原則從事商業活動，為落實誠信經營政策，並積極防範不誠信行為，依「上市上櫃公司誠信經營守則」訂定本作業程序及行為指南。
  本作業程序適用範圍及於本公司之子公司、直接或間接捐助基金累計超過百分之五十之財團法人及其他具有實質控制能力之機構或法人等集團企業與組織。
• 第六條 禁止提供或收受不正當利益
  本公司人員於執行業務時，不得直接或間接提供、承諾、要求或收受任何形式之不正當利益。
• 第八條 禁止疏通費
  本公司不得提供或承諾任何疏通費。本公司人員如因受威脅或恐嚇而提供或承諾疏通費者，應紀錄過程陳報直屬主管，並通知專責單位。
• 第十一條 利益迴避
  本公司董事會應盡善良管理人之注意義務，督促公司防止不誠信行為。董事、經理人及利害關係人對董事會所列議案，與其自身有利害關係致有害公司利益之虞者，應予迴避。
• 第十三條 公平競爭（新增）
  本公司從事營業活動，應依公平交易法及相關競爭法規，不得固定價格、操縱投標、限制產量與配額，或以分配顧客、供應商、營運區域等方式分享或分割市場。
• 第十四條 產品與服務責任（新增）
  本公司對所提供之產品與服務應確保資訊透明性及安全性，並制定消費者或利害關係人權益保護政策於公司網站公開。
• 第十五條 禁止內線交易及保密協定
  本公司人員應遵守證券交易法之規定，不得利用未公開資訊從事內線交易，亦不得洩露予他人。參與本公司合併、收購等重要事項之機構或人員，應簽署保密協定。