The Company has established a Human Rights Policy in alignment with internationally recognized human rights principles and standards, including the Universal Declaration of Human Rights (UDHR), the United Nations Guiding Principles on Business and Human Rights (UNGPs), and the International Labour Organization (ILO) Declaration on Fundamental Principles and Rights at Work. The policy serves as a guideline for the Company’s human rights practices and applies to the operations of the Company, its subsidiaries, and relevant stakeholders throughout the business value chain. The policy aims to prevent all forms of non-compliance with labor laws, such as child labor and forced labor, as well as any actions that violate human rights principles.

     The Company conducts human rights risk assessments across its business activities throughout the value chain to identify, analyze, and prioritize potential human rights risks that may affect stakeholders.

     Significant human rights risk issues, particularly those identified as high-risk, are subject to in-depth analysis to establish appropriate guidelines, control measures, and mitigation plans that are aligned with the Company’s business context.

     The Company assigns relevant departments to oversee and monitor the management of human rights risks. Human rights risk assessments are reviewed and reassessed at least every three years, or whenever there are significant changes in material issues. The Company also monitors the progress of implementation and continuously improves management plans to ensure the ongoing effectiveness of the established measures. In addition, the assessment results and operational performance are regularly reported to the Corporate Governance and Sustainability Committee.

     The Company has established grievance and whistleblowing channels for stakeholders who may be affected by human rights impacts arising from its business operations. Investigations are conducted in a fair, transparent, and appropriate manner in accordance with the Company’s Whistleblower Policy and Complaint Handling Policy. Upon receiving a complaint, the Company considers the facts of the case and determines appropriate remedial and mitigation measures, both financial and non-financial in nature. The Company also monitors the implementation of corrective actions and establishes preventive measures to avoid recurrence in the future.