Sustainability Development Strategy

ABC-ATEC has established a Sustainability Development Policy grounded in the spirit of collective entrepreneurship. Through strengthening corporate governance, balancing the interests of stakeholders, promoting environmental protection and energy conservation, and contributing to society, the company encourages full employee participation to uphold integrity in business operations. By fostering innovative growth, deepening green thinking, cultivating a culture of quality and safety, respecting human rights, supporting career development, and giving back to society, ABC-ATEC is committed to achieving sustainable development.

To implement corporate social responsibility, ABC-ATEC established the 'Corporate Social Responsibility (CSR) Management Committee' in 2020. Subsequently, in line with the Financial Supervisory Commission's 'Corporate Governance 3.0 -Sustainable Development Roadmap,' the 'Corporate Social Responsibility (CSR) Report' was renamed as the 'Sustainability Report' (or 'ESG Report') in 2021. Therefore, theCompany's 'CSR Management Committee' was also renamed as the 'ESG Committee' on September 30, 2022.The Chairman of the Board serves as the Chairperson of the Committee, with members of the management team acting as Vice Chairpersons, and the Chairman's Office serving as the ExecutiveSecretary. Six major working groups were established under the committee.Each group consists of department heads serving as promoting members and their assigned representativesacting as executive members,who are responsible for the planning, data collection, goal setting, and deliberationof various ESG issues. The Company'sannualsustainabilityresultsare reported to the Board of Directors at the beginning of each year to strengthen the Board's participation and oversight in ESG implementation. The 2025sustainabilityresultswerereportedto the Board on January 22, 2026. The process for compiling and issuing the Sustainability Report is carried out in accordance with the Group’s internal procedure 'Sustainable Information Operations Management'.
To ensure the credibility of the information disclosed in the Sustainability Report and that relevant procedures comply with the 'Taipei Exchange Rules Governing the Preparation and Filing of Sustainability Reports by TPEx Listed Companies' and other applicable requirements, the Company established an internal control system for 'Management of Sustainability Information' in 2024 to enhance the reliability of sustainability disclosures.

ESG Committee Operation Process

Organizational Structure of the ESG Committee

ABC-ATEC Corporate Social Responsibility Policy