Integrity Management

The Company has formulated its integrity management policy in accordance with the “Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies” promulgated by the Financial Supervisory Commission (FSC). In line with these principles, the Company identifies potential adverse impacts on various stakeholders arising from its business relationships, and establishes corresponding preventive measures and remedial mechanisms for specific risks. The Company also monitors the follow-up of incident handling and continuously enhances its responsible business conduct to ensure full compliance with integrity management standards and to achieve the objectives set forth in its Code of Ethical Conduct.
It has also formulated the Code of Ethical Conduct for personnel of different levels, the Code of Ethical Conduct for Directors and Managers, and the Employee Code of Ethics, and regularly report the implementation results to the Board of Directors. As of the end of 2025, ABC-ATEC has not encountered any significant conflicts of interest.

Whistleblowing and grievance channels

To implement integrity management and professional ethics, the Company has designed diverse anti-corruption awareness and educational measures for different target groups:

1. New employees: Receive anti-corruption training upon onboarding.
2. Existing employees: Attend annual integrity management courses and must pass the assessment.

New supply chain partners: Sign the “Supplier Anti-Corruption Commitment. The date of the report to the Board of Directors on the operations of the Ethical Management Unit was January 22, 2026.


Furthermore, ABC-ATEC has established whistleblowing and grievance channels at various operating sites for employees, suppliers, and stakeholders to report any illegal or improper conduct, thereby strengthening the integrity management system and reducing potential risks. ABC-ATEC provides whistleblowing channels at all sites, allowing employees, suppliers, and stakeholders to report violations via atec.suggest@atec-group.com, managed by the Office of the Chairman. Cases involving directors or senior management are escalated to Independent Directors. Confirmed violations result in cessation of conduct, disciplinary action, and, if needed, legal claims to protect company interests.