TSC is committed to creating a fair and safe workplace where employees feel secure and respected. The Company recruits appoints, rewards, and promotes talents based on qualifications, and our employees will not be discriminated or receive differential treatment on the ground of difference in race, class, language, thought, religion, political affiliation, place of ancestry, place of birth, gender, sexual orientation, age, marital status, appearance, facial features, physical and mental disabilities, star sign, blood type, and trade union membership. In addition to enhancing employees’ awareness of human rights through policies and training, TSC also provides necessary psychological support and assistance through its employee care mechanism.

      TSC protects human rights in every contract with suppliers in accordance with national human rights laws and the Labor Standards Act, requiring our suppliers to provide health and labor insurance for their employees, and not to perform forced labor, not to use child labor (15 years of age but under 16), and to implement gender equality in Employment. Once a supplier is found to violate regulations of gender equality in employment, freedom of association, prevention of sexual harassment, normal vacations, or no payment of overtime pay, such supplier is immediately required to make improvement within a certain time frame and may also be fined for breach of contract. If no improvement is made or frequent breach of contract is found, TSC can terminate the contract with such supplier. The human rights protection and requirements for manufacturers of major investment projects are the same as those for our suppliers. Suppliers who have cooperated with TSC for a long time also gradually attach importance to human rights.

Except for the office buildings of Marketing Business Division and Petroleum Business Division that adopt Security Alarm System, the access control and security of all units of Taiwan Sugar Corporation is entrusted to the security company. Security personnel all received professional courses and firstaid personnel training, and they also have to receive an 2-hour human rights related education every year. According to statistics, there are a total of 138 security personnel in Headquarters, Operation Branches, Divisions and Branches in 2025, and 138 of them received human right education training, with the training rate reaching 100%.

Details concerning TSC’s "Oversight of Contractors’ Compliance with Labor Laws" are as follows:

Taiwan Sugar Corporation continues to conduct on-site visits to labor contract management to discover deficiencies in contract management, such as failure to fulfill procurement contracts or labor contracts, contractors violating Government Procurement Act and Labor Standards Act, and failure to purchase social and commercial insurance in accordance with regulations. These deficiencies have a great impact on the rights and interests of workers, so it is relatively important to urge contractors to comply with relevant laws and regulations to protect the rights and interests of dispatched workers. Taiwan Sugar Corporation's subsequent improvement measures include:

1.          Promote the "Reference Principles for Labor Contracting by Government Agencies (Institutions)" revised by the Ministry of Labor and include it in the management of labor procurement.

2.          Establish a public version of the labor contract for contractors to use as a reference. If the contractor modifies or makes its own labor contract, it must be reviewed by the contract management unit. In case of omissions or violations of regulations, if not corrected after being notified, they will be dealt with or notified to the labor authority for investigation.

3.          Require all units to implement contract management, and conduct random visits to the dispatched workers at irregular intervals every month to understand whether the contractors fulfill the contract to protect the rights of workers. If there are any abnormal circumstances, the reasons should be immediately identified and handled appropriately.

4.          Strengthen the education and training of contract management personnel to improve the knowledge of labor procurement and labor rights.

5.          Provide and publicize the channels for dispatched workers to file complaints, such as the receiving units, complaint methods and procedures, etc., instill in dispatched workers the concept of safeguarding their own rights and interests, and seek channels to solve problems when their labor rights are compromised. If they believe that they have not been properly handled, they will assist in applying for labor-capital dispute mediation to the Labor Bureau of the municipal or county (city) government.

6.          Strengthen supervision of contractors to comply with laws and regulations to prevent illegal incidents.

     In order to strengthen and implement human rights, regular human rights-related courses are held, including the implementation of gender mainstreaming, sexual harassment prevention and control, the Convention on the Elimination of all Forms of Discrimination Against Women (CEDAW) and seminars or courses related to gender equality, labor laws and Labor Standards Act. In 2025, a total of 19 classes of physical combined video courses and digital learning courses were offered, with a total of 3,069 trainees(excluding employees on secondment, employees of overseas branches, and employees assigned to investee companies), accounting for 99.71% of all employees, average training hours: 5.52 hours。

      In terms of labor rights, TSC strictly abides by various labor laws. We have established employee grievance system has been established, with accessible and transparent complaint channels. TSC also commits itself to prevention and control measures for sexual harassment. Apart from advocating in orientation training, it also sets up special hotlines, faxes or e-mail boxes to handle sexual harassment complaints. If a complaint is received, the privacy of the parties should be protected during the investigation process in order to provide employees with a work environment free from sexual harassment. Education and training programs such as gender mainstreaming, sexual harassment prevention and gender impact assessment are continuously arranged from time to time to enhance employees' awareness of gender sensitivity and gender mainstreaming. During the 2025 employee recruitment reporting period, there was 1 discrimination or sexual harassment case, and 1 case was handled or resolved. Although a sexual harassment complaint occurred, it was immediately responded to and assisted in resolving the issue in accordance with relevant procedures.

To care for the physical and mental well-being of employees, TSC requires all units to actively promote employee assistance programs, and has also established an Employee Care Team to help employees relieve mental stress. Employees can contact human resources department of their respective units to receive consultation services from members of the Employee Care Team, covering topics such as work, workplace, health, and livelihood. Alternatively, they can also apply for external counseling (6 hours per year) and choose from 12 contracted psychological counseling centers (including those in Taipei, Taichung, Changhua, Hualien, Yunlin, Chiayi, Tainan, Kaohsiung, and Pingtung) for counseling services.

In the event that employees encounter work-related injuries, illness, or legal proceedings, the Employee Care Team activates relevant support mechanisms to proactively provide information on available resources and assistance, supporting them through difficult times. In 2025, a total of 50 employees with disabilities were interviewed to understand their work situation and needs, and to provide them with work-related assistance.