Regulatory Compliance

Committed to Legal Compliance and Governance Excellence

We conduct all our business activities in strict compliance with applicable laws and regulations. We prioritize and maintain regulatory compliance by staying up to date with domestic and foreign laws and policies impacting operations and finances across all our business locations. All our subsidiaries shall comply with applicable laws and regulations in the jurisdictions where we operate.

The company’s Corporate Governance Officer and Regulatory Compliance Department support board directors and the management team with overall regulatory compliance as well as supervise activities at our subsidiaries to ensure compliance with relevant laws and regulations. The company’s regulatory compliance framework is implemented through six core processes: overseeing and governing, identifying and updating regulatory inventories, assessing compliance, developing and implementing response measures, auditing, and driving continuous improvement. These six pillars ensure the continuity and effectiveness of regulatory compliance. We have also optimized risk control mechanisms and management systems to assess and promptly mitigate any legal compliance risks across our operations. Our subsidiaries are required to promptly report, via a management framework, all incidences that are subjected to corrective actions mandated by regulatory authorities or any penalties imposed. The responsible subsidiary shall also conduct root cause analyses and implement corresponding improvement plans. Both the regulatory compliance and audit departments will verify and ensure the implementation of corrective actions, and report the status to the board of directors annually.

In 2025, the company established a regulatory compliance management platform to strengthen compliance communication channels with all subsidiaries, and enhance management mechanisms for integrating and identifying regulations, and monitoring and auditing compliance. The United States’ Export Administration Regulations (EAR), Clean Competition Act (CCA), China's Anti-Unfair Competition Law, and the EU's General Data Protection Regulation (GDPR) are of particular significance to the technology sector, and are thus classified as our company’s key compliance focus areas. The company also closely monitors the development of international sustainability and human rights legislation, including the EU’s Corporate Sustainability Reporting Directive (CSRD), the European Sustainability Reporting Standards (ESRS), the Corporate Sustainability Due Diligence Directive (CSDDD), the Omnibus, the U.S. Uyghur Forced Labor Prevention Act (UFLPA), and the EU Artificial Intelligence Act (AI Act). In Taiwan, we focus primarily on the Taiwan Securities and Exchange Act, Labor Standards Act, the Employment Service Act, Occupational Safety and Health Act, Fire Services Act, Renewable Energy Development Act, Gender Equity in Employment Act, Sexual Harassment Prevention Act, the Regulations for the Management of Inventory Registration and Verification of Greenhouse Gas Emissions, the Renewable Resource Reuse Management Regulations, the Foreign Trade Act, the Personal Data Protection Act, the Cyber Security Management Act, and the Artificial Intelligence Basic Act, and other relevant regulations. As part of our regulatory compliance practices, we formulate or amend internal frameworks, and enhance compliance awareness among the board of directors, management team, and employees through systematic training and official announcements. This ensures that all personnel are well-informed and fully capable of adhering to relevant legal frameworks, thereby actualizing the core values of corporate compliance.