1. Formulate the Integrity management policy and operation situation


EOI has a regulation on integrity behavior, and the management policy of integrity management is clearly defined in the management regulations. We actively promote the implementation of our integrity management and clearly defined rules and complaint system, and implement education and training through internal publicity and implementation.

EOI requires suppliers, contractors, or other partners to provide a commitment that they will not engage in any illegal business practices and will not provide improper benefits or bribes to the company's colleagues and any other person. We also have a reporting system to provide relevant personnel to report any improper business practices.


2. Implementing the Integrity management and operation


EOI conducts business activities in a fair and transparent manner. To ensure the confidentiality of business information and to respect the business assets and intellectual property rights of our customers and business partners, we have formulated " Intellectual Property Management and Operation Rules", "Ethical Code of Conduct", "Integrity Code of Conduct", "Code of Business Conduct", "Integrity Management Operation Procedures and Behavior Guidelines", and the reporting channels. The implementation aspects are as follows:

Project Report Progress
  1. Irregular internal publicity for all staff
Quarterly announcements are conducted for all employees.
  1. Launch of newcomer training and on-the-job training
New recruits: 235people trained (January-December)
On-the-job personnel: 409 people trained, aiming at management executives. To balance the internal operation of the company, the on-job colleagues are notified in stages for education and training.
  1. Integrity code included as part of annual performance appraisal
The Code of Integrity was incorporated into the assessment items of the employee performance assessment method in December, and the employee performance assessment was implemented in the same year.
  1. The employee shall not contravene the legal provisions of the Code of Integrity when the labor contract is added.
The labor contract renewal was updated in August and employees are not allowed to violate the Code of Integrity.
  1. Submit a report to the board of directors on the implementation at least once a year.
It was reported to the board of directors on August 4, 2023. and December 29, 2023.
  1. Introduction of IP management education and training.
    Course topic:
    Protection and management of trade secrets
New recruits: 235 people trained (January-December)
On-the-job personnel: 79 people trained.
  1. Launching insider trading publicity, a total of three training classes are planned, as follows: Subject 1. the company's internal management of the law and attention. Subject 2. prevention of insider trading work promotion meeting. Subject 3, integrity management, honest behavior and Corporate Social Responsibility to enhance.
The total number of training sessions is 314 and the total number of training hours is 434.5 hours.


3. Promotion and Implementation of Corporate Integrity Business Units


EOI's dedicated unit for promoting corporate integrity is the Corporate Governance and Sustainable Development Management Committee. The "Management Department" assists in the establishment of the integrity management policy and other related rules and grievance system, which are thoroughly implemented through internal promotions, labor contracts, education and training, and performance appraisals. The implementation is reported to the top management at least once a year and to the Board of Directors on December 28, 2023.

Our accounting system and internal control system are operating well. The audit office conducts inspections according to the audit plan, issues audit reports every month for independent directors to review, and reports to the competent authority in accordance with regulations.


4. The Reporting System and Operation Process


Operation status:
Our "Reporting System Standards" are clearly listed in the "Integrity Management Operation Procedures and Behavior Guidelines", and its dedicated unit is the "Corporate Governance and Sustainable Operation Committee". The Company's "Reporting System Regulations" are included in the "Operating Procedures and Conduct Guidelines for Integrity Management". After the report of internal and external breach of trust and misconduct is accepted, the Task Force will initiate investigation procedures in accordance with the regulations to protect the whistleblower from being improperly dealt with as a result of the report. In 2023, there were no reports of breach of trust.

Instructions for handling whistleblowers procedures:

5. Enhancing information disclosure Does the company disclose the content of its Integrity management code and promote its effectiveness on its website and public information observatory?

Operation status:
EOI's "Code of Integrity Management" and related standards are published at any time on the internal and external websites for search by the public. It will be announced to all employees and the website information will be updated as well. We have a dedicated unit with the "Information Disclosure Management Measures" and "the Public Information Observation Station Announcement and Declaration Matters Handling Key Points" to promptly disclose important information and fulfill the company's information disclosure responsibilities and obligations. In addition, voluntary disclosure matters are announced on the public information observation station and the company's website to strengthen information transparency and improve the timeliness, symmetry, and fairness of information disclosure.


6. If EOI has its own code of integrity in accordance with the " Over-the-counter Listed Companies Operate with Integrity", please describe the differences between its operation and the established code:

Operation status:
NA


7. Other information that is beneficial to understanding the integrity of EOI's business: (e.g., the company's review and revision of its integrity management practices)

Operation status:
EOI complies with the Company Law, Securities Act, Commercial Accounting Law and other laws and regulations related to business conduct as the basis for implementing integrity management.

The company perform Integrity management.