To maintain occupational safety and health for employees, preemptive prevention is the core concept we uphold to construct a safe and healthy working environment and implement the anticipation of danger and prevention of accidents and diseases before they happen. Through the occupational health and safety related regulations and the implementation of education and training, the correct concept of occupational accident prevention of all employees is enhanced, and the corporate occupational health and safety culture will be deep rooted. In addition, we also promote the participation of workers so that the employer and the employees can jointly formulate the occupational health and safety management system and measures of the Company to give full play to the function of teamwork to jointly reduce the occurrence of disasters. Finally, the internal control is used for the safety and health inspection system on a regular basis to review every part of occupational health and safety, the needs and expectation of stakeholders, occupational health and safety opportunities, and the revisions are made in accordance with the current condition and laws and regulations. Improvement is continuously made through the Plan-Do-Check-Action (P-D-C-A) model so as to achieve zero injuries and diseases.

　　The Head Office, the units and their subordinate units meeting the conditions prescribed in Article 10 of the “Regulations for Management of Occupational Safety and Health” all established the Occupational Safety and Health Committees. Members of the committee include safety and health managers, full-time nurses and members in different areas within the organization. Through regular meetings, the policy of TSC Labor Safety is communicated and the opinions between representatives of labor and management are exchanged through the Health and Safety Committee to prevent occupational disasters and to protect occupational safety and health. The Occupational Safety and Health Committee reports, coordinates and makes suggestions on the quarterly results of the occupational safety work, the external environmental changes, the occupational safety and health policy, and autonomous management plans. In addition, improvement measures for the environmental conditions, equipment, and operating conditions are discussed.

　　In the collective agreement signed on October 24th, 2023, the Company and the TSC Federation of Labor Unions agreed that the Company should handle matters concerning occupational safety and health in accordance with the Occupational Safety and Health Act and other relevant regulations, and actively prevent the occurrence of occupational accidents and diseases in accordance with the government regulations. In the collective agreement, the percentage of health and safety related topics is about 7%.

　　A total of 15 units of TSC, including the Headquarter, Shanhua Sugar Factory, Huwei Sugar Factory, Biotechnology Business Division, Petroleum Business Division, Chungchang Operation Branch, Yunchia Operation Branch, Tainan Operation Branch, Kaohsiung Operation Branch, Pingtung Operation Branch, Livestock Business Division, Agriculture Business Division, Marketing Business Division and Jianshanpi Resort (Leisure Business Division) implement ISO 45001 and CNS 45001 Occupational Safety and Health Management System and passed the verification and obtained certificate in accordance with Article 23 of the Occupational Safety and Health Act where the scale of business entities in the preceding paragraph reaches or exceeds a certain level or have workplaces as stipulated in Article 15 Paragraph 1. Additionally, the Xiaogang Refinery of the Sugar Business Division and the Kaohsiung Branch are undergoing re-certification.

　　In order to integrate matters regarding occupational safety and health management and improve performance in occupational safety management, the “TSC Occupational Safety and Health Management Information System” was established to manage occupational safety online. In addition to sharing information and saving data online, it also accelerates data transmission and simplifies the procedures. Furthermore, it aims to reduce paper usage for environmental conservation and establishes a communication channel with employees to improve workplace safety and health.

　　The head of each unit assigns personnel for “hazard identification and risk/opportunity assessment operations” for the relevant education and training organized by Occupational Safety and Health Department for 3 hours and more, and such personnel will be responsible for hazard identification and risk/opportunity assessment operations within the unit. Every September, it is necessary for them to confirm the hazard identification and risk/opportunity assessment operations online at the “TSC Occupational Safety and Health Management Information System” and publicize the hazards in the workplace and preventive measures. Hazard identification and risk/opportunity assessment are conducted using a matrix analysis based on the formula: Operational Exposure Frequency × Probability of Occurrence = Risk Possibility. The risks are then categorized into six levels of control. Moreover, when any of the following situations occurs, hazard identification and hazard evaluation of relevant operations have to be re-implemented.

1. When the standard provisions of Taiwan Occupational Safety and Health Management System (TOSHMS) are revised.
2. When the new processes, change of processes, new equipment, change of raw materials, or changes of operating environment conditions (including the development of target plans before taking the non-conforming corrective measures) will obviously affect the case of the risk, hazard identification and risk/opportunity assessment shall be conducted before the changes start.
3. When an unexpected incident happens.
4. When a regulatory change is sufficient to affect the risk scores.
5. When there are more than 3 false alarms of the same nature or in the same area.
6. When it is strongly requested by the stakeholders.
7. 7. When major deficiencies are found in the inspection or audit.

　　The head of each department should also establish corresponding control measures based on the results of the hazard identification and risk assessment (risk level). Occupational Safety and Health Department also visits the workplace from time to time to discover potential hazards, make suggestions, propose improvement measures, and organize the List of Unacceptable Risks.

　　In order to implement the management of industrial safety and strengthen the inspection of industrial safety, the annual" Industrial Safety Inspection Plan" is established according to the nature of business. Items to be improved are proposed and tracked until they are improved to ensure the safety of factory sites, business sites and workplaces and prevent disasters from happening so as to improve occupational safety and health management performance. In addition, through the walking management of high-level executives, high-level executives at all levels will be sent to each unit for guidance and inspections from time to time.

　　TSC attaches great importance to the safety of the working environment of employees and contractors; and is commited to creating a safe operating environment. In 2023, there have not been any occupational disease related cases among our employees and contractors.