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Chapter Summaries

GRI Standards Content Index and SASB Metrics Disclosure

Report P.96

This report has been prepared in accordance with the GRI Standards 2021 edition, covering the reporting period from January 1 to December 31, 2024. Below is a content index for GRI General Disclosures (GRI 2) and topic-specific standards for material topics, facilitating readers' quick reference to corresponding sections and page numbers.

GRI 2-1 Organizational details P.16
GRI 2-6 Activities, value chain and other business relationships P.32
GRI 2-9 Governance structure and composition P.22
GRI 2-29 Stakeholder engagement approach P.9
GRI 3-1 Process to determine material topics P.12
GRI 3-2 Material topics list P.12
GRI 205 Anti-corruption P.27
GRI 302 Energy P.40
GRI 303 Water and effluents P.47
GRI 305 Emissions P.40
GRI 306 Waste P.52
GRI 401 Employment P.70
GRI 403 Occupational health and safety P.78
GRI 413 Local communities P.84
GRI 414 Supplier social assessment P.32
GRI 416 Customer health and safety P.62
GRI 304 Biodiversity P.52
GRI 308 Supplier environmental assessment P.32
GRI 406 Non-discrimination P.70
SASB FB-PF-250a Food Safety P.62
SASB FB-PF-320a Employee Health and Safety P.78
SASB FB-PF-430a Supply Chain Management P.32

This year, new disclosures include Scope 3 Category 1 (Purchased goods and services) and Category 4 (Upstream transportation and distribution) of GRI 305 Greenhouse Gas Emissions, aimed at enhancing transparency in supply chain emissions management. All data have received moderate assurance from SGS Taiwan, and the specific assurance statement can be found on page 101.

Third-Party Assurance Statement: This report has undergone a moderate level of assurance engagement by SGS Taiwan Ltd. in accordance with AA1000AS (2020) Assurance Standard Type 1. The scope of the engagement covers the completeness, accuracy, and neutrality of all quantitative data and disclosure statements in the report. Lead Assurer: Chen Shu-Fen, Senior Sustainability Assurance Manager; Assurance Completion Date: March 10, 2025. For the complete assurance statement and explanation of the assurance methodology, please refer to the attached documents published in the company's Sustainability section.