Stakeholder Communications

In order to understand the extent to which stakeholders are concerned with WIN's sustainability issues, we have referenced the GRI Standards, SDGs, DJSI, RBA, SASB and TCFD guidelines and the criteria for AA1000 SES 2015 stakeholder engagement to compile these issues, so that we can understand their economic, environmental and social (people) impacts. This information serves as the basis for the analysis of material topics. WIN analyzes the material topics every year, a total of 14 material topics were identified in the current year, corresponding to 15 GRI indicators and 1 specific topic.

This information serves as the basis for the analysis of material topics and the results were reported to the Board of Director at the end of each year. Below please see the stakeholder engagement of the Company:

Stakeholder	Issues of Concern	Communication Frequency and Method	Communication Achievements
Customers	1. Economic performance 2. Training and education 3. Customer privacy	Irregular：Video conference, visiting customers and on-site audit by customers Annual：Customer satisfaction questionnaire survey Contact: Ms. Chen E-Mail: wincsr@winfoundry.com	1. Customer satisfaction surveys produced an average satisfaction score of 94.7 2. Customer visits and accepting on-site audits by customers
Employees	1. Employment 2. Labor/ management relations 3. Training and education	Irregular：Website portal, project satisfaction survey and sexual harassment grievance hotline & email Quarterly：Employee/employer meeting, foreign labor seminar and meetings of the Employee Welfare Committee Contact: Ms. Chen E-Mail:investigating.office@winfoundry.com	1. 100% closing rate of complaints regarding harassment and discrimination 2. Annual medical check-ups produced an average satisfaction score of 9.41 (out of 10 points)
Suppliers/contractors	1. Information security 2. Occupational health and safety 3. Economic performance	Irregular：On-site audit of suppliers, and communicate with suppliers via telephone or email Annual：Supplier/contractor assessment on environmental protection and safety and health management systems and performance Contact: Ms. Chen E-Mail:wincsr@winfoundry.com	1. Ratio of new suppliers that signed the WIN Supplier Code of Conduct reaches 100% 2. The sustainability self-evaluation questionnaire was distributed to 60 companies with a 97% response rate 3. Number of suppliers with high quality/EHS risk audited: 53 4. Ratio of spending on local suppliers by procurement amount 72.45%
Government authorities	1. Occupational health and safety 2. Employment 3. Labor/ management relations	Irregular：Official documents, and participation in seminars and conferences held by government, telephone communication Monthly：Reporting required information via the Market Observation Post System (MOPS) Contact: Ms. Chen E-Mail:wincsr@winfoundry.com	Participation in government seminars or conferences
Shareholders/investors/ financial institutions/ creditors	1. Employment 2. Economic performance 3. Labor/ management relations	Irregular：Investment institution conference and telephonic response to investor/media questions Quarterly：Investor conference and financial report Annual：Annual report and shareholders' Meeting Contact: Mr. Tsen E-Mail: ir@winfoundry.com	1. Participate and held 16 investor-related activities, including ones for explaining the Company's operating status 2. Spokesperson responded to shareholders’ questions on an irregular basis
General public/ non-government organizations	1. Employment 2. Economic performance 3. Non-discrimination	Irregular：Participation in charity events and industry-university collaboration Contact: Ms. Chen E-Mail:wincsr@winfoundry.com	Held a total of 10 charitable activities and industry-academia collaborations, including environmental protection, talent development, and giving back to the society

Material Topics	Risk Assessment Item	Importance to WIN’s Operation	Positive Impact	Opportunity Level	Management Approach / Mitigation Measures	2030 Objectives
			Negative Impact	Risk Level
Corporate Governance	Economic performance	A good business strategy is a key to maintaining a healthy capital foundation that maintains investor, creditor, and market confidence, and also supports future operations and development.	Increases the confidence of investors, creditors, and the market to support future operations and development, and maximizes benefits for customers, suppliers, and employees.	Medium	．Maintain a healthy capital foundation to support future operations and development ．Corporate governance implementation ．Expansion of product applications in other sectors ．Investment of more resources in technology innovation, quality improvement, and reduction of manufacturing cost	Continue to enhance product development, invest in process technologies, and maintain our leadership position
			Damage the Company's image and interests of investors and creditors.	Medium
	Sustainable supply chain management	Suppliers are important partners to WIN's sustainable development. To strengthen our partnership with suppliers, improve their quality, and reduce the supply risk of our supply chain, helping our suppliers understand and establish sound sustainable operations is critical to our long-term operations.	Actively working together with local suppliers and improving their development abilities, not only lowers carbon emissions, but also creates local employment opportunities, and increases contribution to the overall environment and society.	Low	．Regulations established: WIN Supplier Code of Conduct ．Risk assessments: Risk assessment based on the supplier rating table ．Supplier evaluations: Evaluate supplier performance each year ．Management of ongoing improvements: Request continuous improvement based on the results of performance assessments	1. 100% of materials used for producing wafers is sourced from mines in non-conflict areas
			1. Poor quality of supply. 2. Unable to provide a stable supply.	Low		2. Completion of the sustainability management self-assessment by 100% of suppliers of direct materials
	Anti-corruption	"Integrity and accountability" constitute one of WIN's core values. We uphold corporate governance principles and require members of the governance unit and company employees to uphold high moral standards and implement ethical management. We prohibit any behavior that may damage our reputation or interests in order to achieve sustainable development.	A positive company image not only meets the requirements of current customers, but also creates opportunities to work with potential customers.	Medium	．Formulated 7 relevant policies and regulations ．Promote the Company's core value of "integrity and accountability” during training courses for new employees ．Promote the policy of integrity to employees at the end of each year ．Set up an independent mailbox for whistleblowing	1. 0 penalties for violations of the ethical corporate management policy by Company employees
			1. Damage the Company's interests. 2. Impacts the Company's reputation.	Low		2. Completion of training on the ethical corporate management culture and policy reaches 100%
	Customer Privacy	Customer satisfaction is one of WIN's core values. As a foundry service provider, WIN remains committed to protecting customer privacy and confidential information, and we have therefore won the continuous trust of customers.	Continuously strengthening information security, aiming to exceed customer requirements and gain customer trust to maintain the company's competitive advantage.	High	1. Obtain ISO/IEC 27001:2022 Information Security certification. 2. Personnel management: The Company continues to strengthen employees' awareness of information security. In addition to announcing guidelines on WIN's internal website for employees, we also specify requirements in employees' commitment statements. 3. System security: To protect the confidentiality and integrity of customer information, we continue to strengthen system and data security, including the establishment of a comprehensive anti-virus and file encryption systems and mechanisms. We also implement rigorous access control and management for customer data and files. 4. Audit prevention: WIN conducts regular vulnerability scans on websites and servers each year, following the Company's internal audit procedures, to strengthen data security for customers and prevent theft by malicious external entities. We also rectify vulnerabilities identified in the assessment report to ensure consistent protection from internal to external threats.	No leakage of customer privacy incidents
			1. As technology advances, companies' important confidential information may be stolen by malicious individuals, and leaks of confidential information may result in the loss of purchase orders and damage to business reputation, affecting the Company's operations and development. 2. Currently, various regions such as Taiwan and the EU have stipulated strict laws to protect private information. The leak of private information may result in criminal liability and fines.	Medium
Environment	Energy	The climate affects the coexistence of humans and other species on Earth, and indirectly affects companies' sustainable operations and management strategies, impacting operations. WIN has adopted a corporate sustainable development philosophy that supports environmental protection and green production and we continue to supervise or improve emissions reduction measures for energy management, greenhouse gas emissions management, air pollution control, water resource management, and waste management. We implement these measures and work hard to reduce the impact of production on the environment.	1. Reduce non-renewable energy use to reduce the impact on the environment. 2. Use process improvements to reduce energy consumption and achieve maximum cost effectiveness, and also reduces the number of machines replaced.	Very high	．Introduced ISO 50001 Energy Management System ．Prioritize high-efficiency and low-energy consumption models for replacement of equipment ．Establish annual energy conservation management objectives to review the performance in quarterly management and review meetings ．Use of renewable energy	Renewable energy use reaches 30%
			1. Purchasing energy efficient units and implementing energy conservation measures may increase costs and expenses. 2. Old units that are replaced will need to be scrapped, and the process will increase GHG emissions. 3. If solar panels are installed (renewable energy), the technology for repairing damaged solar panels is not yet mature, so it may generate waste that cannot be effectively recycled due to Taiwan's high risk of natural disasters.	Very high
	Water and effluents		1. Implementation of the source reduction strategies reduces production cost, reduces wastewater, and reduces environmental pollution. 2. Implementation of water recycling and reuse lowers the amount of wastewater discharged and reduces the need to draw raw water. 3. Participation in the " Wenqing Water Park Water Resources Recycling Center Recycled Water Project " to use stable water supply from the reclaimed water project implemented by Taoyuan City Government, which reduces the need to draw raw water, reduces water consumption fee, and adds a stable water source.	Medium	．Source reduction ．Water recycling and reuse ．Water pollution control ．Management of recycling system for acid and alkali wastewater generates during process ．Management of recycling system for chemical mechanical polishing wastewater generates during process	Reduce water withdrawal (m3/6"e wafer) by 12% from 2024 to 3.25
			1. Extreme weather may cause instability in water resources. 2. The government collecting water consumption fee causes an increase in production cost. 3. The installation of a water recycling system increases water consumption cost due to initial cost, land use, and operating expenses. 4. Treatment systems or additional agents need to be added due to an increase in control items in effluent, resulting in an increase in effluent cost.	Medium
	Emissions		1. Reduce impact on the environment. 2. Strengthen resilience to adapt to climate disaster, business continuity, and reduce disaster losses.	Very high	．Establish annual PFCs management objectives to review the performance in quarterly management and review meetings ．Future local scrubbers for PFC emissions removal in new production lines will all be equipped with models that achieve 90% or higher PFCs removal efficiency. Existing production lines will undergo assessment and be gradually replaced or upgraded ．Apply for the preferential rate of the Ministry of Environment's GHG reduction plan for carbon fee collection targets to reduce carbon fee expenditures.	1. Reduce GHG S1+S2 emissions (ton CO2e) by 42% from 2021 to 119,299.38 2. Reduce GHG S3 emissions (ton CO2e) by 22.5% from 2021 to 51,096.39 3. PFCs emissions (ton CO2e /6”e wafer) of 0.02 4. VOC emission removal efficiency >95%
			1. Extreme weather may increase the probability of the Company sustaining losses due to disasters. 2. The government collecting carbon fee causes an increase in production cost.	Very high
	Waste		1. Implementation of the source reduction strategies minimizes resource use at the source, lowers production cost, reduces wastewater, and reduces environmental pollution. 2. Maximizes waste recycling and reuse, lowers energy consumption and cost of waste disposal, and also increases the benefits from waste recycling and reuse.	High	．Reduce the use of raw materials in production ．Increase the recycling rate of waste solvents ．Increase the proportion of waste recycling and make effective use of resources	Reduce waste solvent volume (kg/6"e wafer) by 6% from 2024 to 10.11
			1. Increases the cost of waste clearance and waste might not be properly disposed of, which creates the risk of violating the law. 2. Materials used in processes are not fully recycled and reused, which is not only a waste of resources, but also impacts the environment.	Low
Society	Employment	Human resources are our most important asset, as well as the driving force behind our growth. To fulfill our ESG and reduce human rights risks, we provide employees with a friendly workplace. We attach importance to employee benefits, provide employees with communication and complaint channels, and are actively improving the work environment.	1. With the rapid development of automation technology, the capabilities that talents should possess must be redefined. The improvement and reshaping of skills has become an important trend. In addition to the application of various digital tools, the improvement of soft power is regarded as an important source of employee competitiveness. 2. The competition for talents is no longer limited to material conditions. How to create a perfect employee experience is the key. Effective open source, precise recruitment through multiple channels; stable cost reduction, complete and highly supportive internal rotation plan, convey that we value their development needs, establish an internal talent pool, grasp each person's strengths, and allow them to better utilize their talents.	Low	．Offer competitive salaries, training programs, and incentives ．Remuneration policy: No different treatment on the basis of such factors as gender and gender identification, age, race, religion, political affiliation, marital status or sexual orientation ．Establishment and implementation of human rights management guidelines: Prohibit forced labor, ban child labor, non-discrimination, respect for freedom of association, respect for privacy, pay attention to employee health, and prioritize safety in the workplace ．Formulate “Employee Communication Management Policy” and provide diverse and smooth communication channels	A 5% to 10% employee turnover rate
			The problem of declining birthrate is serious, which has led to the intensification of labor shortage and the widening of the labor gap. The competition for talents in the industry has become more intense, and there is a risk that it will not be able to recruit in time or too many outstanding talents will be lost.	Low
	Employee diversity and equal opportunity		The recognition of corporate vision and core values is an important consideration for employees. They hope to work hard for meaningful missions, embrace a diverse employee composition, and create an equal working environment.	High		Ratio of female senior managers: 15%
			If there are various biases in the workplace, they will lead to wrong judgments and may prevent talents from realizing their potential.	Low
	Forced or compulsory labor		1. Win the trust of more investors and the general public. 2. Improve the working environment and living standards of workers. 3. Reduce inequality and improve overall social well-being.	Medium		1. The number of employee attendance cases for seven consecutive days is 0 2. 100% of new suppliers sign a clear commitment to zero tolerance for forced labor 3. 100% of Direct material suppliers sign a clear commitment to zero tolerance for forced labor 4. Direct material suppliers identify and assess forced labor risks 100%
			1. It may damage the company's reputation, leading to customer boycotts and ultimately affecting sales. 2. It affects the quality of life and physical and mental health of employees, and is not conducive to retaining outstanding talents.	Low
	Human rights assessment		The company is committed to creating a friendly workplace that values human rights, which will optimize the overall employee experience and enhance the company's image.	Low		No serious law violations (fines higher than NT$1 million)
			Human rights are fundamental principles. The inability to protect the basic human rights of employees and suppliers will have a significant negative impact on the employer’s brand.	Low
	Occupational health and safety	Massive amounts of chemicals and machines that pose high risks are involved in the production of semiconductors. Safety and health management is of the utmost importance. Through the operations and promotion of the management system, we properly manage occupational safety and health.	1. Maintain the mental and physical health of workers. 2. Protect company assets and operations. 3. Effectively reduce potential hazards.	High	．Use education materials to strengthen employees' awareness of correct and safe conduct at work ．Convene quarterly meetings of the Occupational Safety Management Committee to discuss and review related issues, prevent accidents, and promote health ．Implement the occupational health and safety policy	Zero significant occupational disasters
			1. Personnel injury. 2. Asset loss. 3. Violation of the law.	Medium
	Training and education	We established a comprehensive training and development system to improve employees' professional skills and satisfy requirements for growth.	For the new generation of talent, a high salary is not their sole goal. They place more importance on factors such as personal learning and development, opportunities to take on responsibilities, etc.	High	．Systematically integrate internal and external resources to provide a complete talent development strategy and cultivate and improving employees' skills and capabilities ．Implement the performance management and development system to review, analyze and measure employees' skill development and create the optimal organization and personal performance	1. A 100% completion rate for learners of the engineering training roadmap 2. A 60% usage rate of the non-compulsory resources of the WIN Learning platform
			The company must re-examine talent gaps and talent allocation to quickly respond to talent risks and help employees keep up with the times.	Low