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Sustainable development

Sustainable development implementation status
●In order to implement the company's corporate social responsibility and achieve the concept of sustainable development, the company has formulated the "Sustainable Development Code of Practice" and set up the "Sustainable Development Committee" on June 16, 2025. The Board of Directors will appoint the first term of the Sustainable Development Committee members, and the Management Office will be a part-time unit to promote sustainable development. It is responsible for the formulation and implementation of sustainable development policies, systems or related management guidelines and specific promotion plans, and regularly reports to the Board of Directors on its implementation status for the current year.
●Our "Sustainability Committee," chaired by the Chairman, integrates resources from top to bottom and cross-departmental communication, collaborating with senior executives from various fields to review the company's operational capabilities and formulate medium- to long-term sustainability plans. Through quarterly meetings and by agenda item, we identify sustainability issues relevant to company operations and stakeholder concerns, develop corresponding strategies and work guidelines, allocate budgets related to sustainability for each organization, plan and implement annual programs, and track implementation effectiveness to ensure that sustainability strategies are fully integrated into the company's daily operations.
●On January 12, 2026, the Company reported to the Board of Directors on its 2025 Sustainable Development (ESG) initiative and its implementation results. The Board also reviewed the Company's management policies and objectives, provided timely advice, and assessed the progress of the strategies. The relevant information is as follows:

Friendly workplace
Award-winning certification

In order to create a safe, healthy and friendly workplace environment, and actively promote the health protection and health promotion of middle-aged and elderly employees, the company has been awarded the "Healthy Workplace Certification", "Excellent Practice Case Competition on Human Hazard Prevention_Excellence in the Small and Medium Enterprises Group", and "National Outstanding Workplace - Healthy Silver Age Award" and other awards.
On December 10, 2025, we were awarded the "Outstanding Healthy Workplace - Community Health Protection Award - Bronze Award" by the Health Promotion Administration of the Ministry of Health and Welfare.

Friendly Workplace
Employee Care

1. Although the proportion of female employees is not high due to the nature of our industry, we place great importance on employee fairness and are committed to creating a diverse workplace environment, continuously striving to build a "gender-friendly workplace." Regarding the recruitment of female employees, as of 2025, women accounted for 20.6% of the total workforce, and women held management positions in 26.67% of positions. In terms of policy, our company has established internal regulations such as "Work Rules," "Sexual Harassment Prevention," and "Payroll Management Regulations," clearly declaring the protection of employee rights regarding age, working hours, leave, and gender, ensuring that colleagues receive proper care. For pregnant employees, in addition to regular follow-up and health consultations, we provide them with ample care. Our company is committed to creating a gender-friendly work environment, providing a diverse and inclusive workplace where women can fully utilize their strengths.
2. We hold year-end banquets to thank employees for their hard work and contributions, fostering team cohesion and boosting morale.
3. We conduct employee health checkups and employ professional lecturers and on-site medical staff to promote employee health through workshops (smoking and betel nut cessation courses, stress relief workshops on "Leaving the Entanglement of Tears" and "Meditations on the Rhythm of the Mind," and health workshops on metabolic syndrome). We provide health guidance, monitor employee health, and promote employee well-being through professional medical consultations and on-site health services.
4. We also value employee diversity, employing a large number of people with disabilities, far exceeding the number allowed under the "Law on the Protection of the Rights and Interests of Persons with Disabilities." Furthermore, we respect the cultural customs of our indigenous and Vietnamese employees. For Vietnamese employees, we hold regular monthly meetings with three parties (the company, the employment agency, and the Vietnamese employee) to discuss their living and working conditions. Therefore, there have never been any violations of their work rights or human rights.

Improve local (community) employment opportunities s

Our company prioritizes hiring local residents. In 2025, the proportion of local employees (from Xinying and Yanshui areas) was approximately 68%. To meet the needs of business development, we have invested NT$400 million to purchase land/factory buildings at No. 10 Xinzhen Road, Xinying Industrial Park. The factory buildings will be gradually rebuilt and completed, which will promote local employment (estimated to create 50 new jobs) and drive the commercial activities and prosperity of the surrounding area, thereby reducing the phenomenon of population outflow.

Measures to reduce greenhouse gas emissions
  1.  The entire plant has been upgraded with LED lights, reducing greenhouse gas emissions by 107.5 metric tons of CO2e per year.
  2. . Solar panels have been installed on the plant rooftops to increase self-sufficiency in electricity. The 202kW rooftop solar panels at Bao Yi Plant No. 4 are scheduled for completion in December 2025, and are expected to reduce greenhouse gas emissions by 120 metric tons of CO2e per year.
  3. Six outdated air compressors have been replaced with four Grade 1 energy-efficient permanent magnet inverter air compressors. This is expected to reduce greenhouse gas emissions by 60 metric tons of CO2e per year.
  4. Starting in December 2023, official vehicles will be gradually replaced with hybrid electric vehicles, which is expected to reduce greenhouse gas emissions by 1.9 metric tons of CO2e per year.
  5.  Continuous process improvements are being implemented to reduce resource waste.

Community welfare activities

  1. Participated in and assisted with filming for PTS's "Who's Coming to Dinner" on January 6, 2025, leaving a precious record of contemporary Taiwanese life.
  2. Donated NT$40,000 to the North Tainan Family Support Center in Xinying District to hold the "Family Support Thanksgiving Creative Market Event" at the Xinying Gymnasium on December 7, 2025, providing a warm and joyful holiday for assisted families (850 households/approximately 2,000 people).

ESG information disclosure
  1.  The 2024 greenhouse gas inventory was completed and the inventory report obtained on June 12, 2025. It passed ISO external audit verification and obtained the verification certificate on July 24, 2025. The subsequent procedures for collecting data and supporting documentation for the next fiscal year (2025) greenhouse gas inventory will be implemented (originally using the ISO 14064 greenhouse gas inventory verification standard; to comply with the central competent authority's reference to IFRS S2 in Category 3, this will be converted to the GHG protocol verification standard), with third-party verification scheduled for completion in June 2026.
  2. The 2024 sustainability report was approved by the Board of Directors on August 11, 2025, and the sustainability report file was made available via a link on the company website. It was submitted to the Taiwan Stock Exchange's designated Internet Information Reporting System on August 12, 2025. The 2025 sustainability report is expected to be released in August 2026.



●Greenhouse Gases Management

A. Greenhouse Gases Inventory and Verification

To achieve net zero emissions by 2050, our company followed the ISO 14064-1 Greenhouse gases to begin greenhouse gases inventory training since May 24, 2023, and implement the greenhouse gases inventory to continuously move towards sustainable operations and fulfill corporate responsibility since January 1, 2024.

Annual greenhouse gas emissions, water consumption and total waste weight before the launch of ISO14064-1 standard

Category/Year

2018

2019

2020

2021

2022

2023

Tap water

3.040 Tons CO2e

2.363 Tons CO2e

2.293 Tons CO2e

1.971 Tons CO2e

2.086 Tons CO2e

2.391 Tons CO2e

Electric power

3,907.822
Tons CO2e

3,677.219
Tons CO2e

3,064.208
Tons CO2e

908.361
Tons CO2e

3,073.278
Tons CO2e

3,405.464
Tons CO2e

Gasoline

3.256 Tons CO2e

2.823 Tons CO2e

2.048 Tons CO2e

2.550 Tons CO2e

3.188 Tons CO2e

4.231 Tons CO2e

Diesel fuel

5.636 Tons CO2e

5.526 Tons CO2e

2.537 Tons CO2e

3.614 Tons CO2e

5.164 Tons CO2e

5.199 Tons CO2e

General Industrial Waste

55.85 Tons

46.1 Tons

38.996 Tons

22.104 Tons

41.680 Tons

47.06 Tons

Hazardous Industrial Waste

37.412 Tons

28.294 Tons

25 Tons

8.626 Tons

16.344 Tons

20.434 Tons

Reuse of Industrial Waste

3.48 Tons

3.14 Tons

12.14 Tons

3.78 Tons

8.4 Tons

32.76 Tons

 

B. Greenhouse Gas Emissions Management and Improvement Team
Aero Win aims for net zero emissions by 2050 as a long-term goal, with the General Manager's Office as the leading unit, and the Administration Division assisting in promoting sustainable development improvement activities, including conducting greenhouse gas inventories, establishing self-use renewable energy, and promoting activities to save energy, conserve water resources, and reduce waste. Other departments execute process and equipment improvements.

C. Measures to Reduce Greenhouse Gas Emissions
Most customers and Raw material suppliers are overseas, the upstream and downstream transportation mileage in Scope 3 are mainly by sea and air. Therefore, our company has implemented various carbon emission reduction measures in Scope 1, Scope 2, and Scope 4 to save electricity resources, develop renewable energy, and reduce direct greenhouse gas emissions and waste:
1. The all plants are replaced with LED lights, reducing greenhouse gas emissions by 107.5 Tons CO2e per year.
2. Regularly conduct internal promotional activities to remind employees to turn off lights and computers, and to sort waste. Encourage the reuse of resources in the office environment, such as using electronic invoices, implementing the government's electronic document exchange mechanism, and using double-sided printing for paper.
3. Regularly check and maintain air conditioning and air compression equipment.
4. The installation of solar panels on the factory roof increases the proportion of self-generated electricity.
  The rooftop solar panels at AWTC Plant No. 4, with a capacity of 202 KW, are expected to be completed in December 2025 and will reduce greenhouse gas emissions by 120 metric tons of CO2e per year.
5. Update official vehicles.
  Since December 2023, gradually replace official vehicles with hybrid models, expected to reduce greenhouse gas emissions by 1.9 Tons CO2e per year.
6. Replace outdated air compression equipment and introduce high energy efficiency models.
  Six outdated air compressors have been replaced, and four Level 1 energy-efficient permanent magnet variable frequency air compressors have been installed. This is expected to reduce greenhouse gas emissions by 60 metric tons of CO2e per year.
7. Continuously replace old pumps and motors, introduce models with energy efficiency of IE3 or above, and optimize the pipeline system.
8. Factory shading reduces power consumption of air conditioning systems.
9. Continue process improvements to reduce resource waste.


￭Establishment and meeting execution of the Sustainable Development Committee

￭Implementation status of promoting sustainable development in 2024

￭2024 Sustainability Report

￭2024 Greenhouse Gas Inventory Report

￭2024 GHG Verification Opinion

￭Environmental management system and its implementation status

￭Climate-related information for listed companies

￭Information related to climate change response