The Group complies with the relevant regulations of the Occupational Safety and Health Act, has formulated an occupational safety and health management plan, and established a safety and health organization and personnel to implement safety and health management, and refer to the ISO-45001:2018 management approach for group-wide occupational safety and health management. The Group employs a total of 774 staff members, in addition to 18 non-employee personnel, including 6 security staff, 8 cleaning personnel, and 4 cafeteria staff.

In accordance with the provisions of relevant regulations, ABC-ATEC has established an Occupational Safety and Health Committee (OHS Committee), with the Company's President as the chairperson. The OHS Committee meets every three months and has the following responsibilities:

To ensure the safety and rights of employees, ABC-ATEC Group has established Occupational Safety and Health Committees in all its factories. These committees consist of representatives from both labor and management; their responsibilities include providing recommendations on occupational safety and health policies proposed by the employer, reviewing, coordinating, and advising on occupational safety and health-related matters, formulating, planning, supervising, and promoting safety and health management, and guiding the relevant departments in implementation.