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Corporate Governance

Code of Conduct

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 2024, ABC-ATEC has not encountered any significant conflicts of interest.

Code of Conduct
ABC-ATEC implements a comprehensive anti-corruption program for employees and stakeholders. New hires receive onboarding anti-corruption training, while all employees complete annual integrity courses and pass assessments. In 2024, Board members attended “Corporate Employee Incentive Strategies and Anti-Corruption Practices” to strengthen governance and ethical awareness. And also, New supply chain partners must sign a Supplier Anti-Corruption Commitment.

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.
Code of Conduct