TSC has been upholding the concept that the employees are the Company’s most important assets, and it also attaches great importance to the employees’ working environment, development and care. Continue to promote various employee care measures in an attempt to establish the working environment of enjoying work and life, warm and caring to create an organizational culture of good interaction.

　　In terms of the human rights protection, in addition to abiding by various human rights laws and regulations strictly, TSC also 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.

　　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.

　　In terms of labor relations management, TSC has provided multiple communication channels and signed collective agreement with TSC Federation of Labor Unions for both the employer and the employees to follow. It is hoped that a happy enterprise aiming for a win-win partnership with its employees can be established.

 　　The purpose of employee appraisal not only focuses on the annual performance assessment of the employees but also on the stimulation of the development of their potentials. The personnel appraisal is carried out in accordance with the Key Points of Practitioner’s General and Project Evaluation and Key Points of Annual Evaluation of Practitioners, and the appraisal methods are divided into annual evaluation, general and project evaluation, and evaluation for performance bonus. All the employees at TSC are subject to annual performance assessment. The direct supervisors conduct initial appraisal of the performance and submitted it to the indirect supervisor of the department for reassessment, and the performance is verified in accordance with their responsibilities. Starting from 2015, the Company formulated the procedures and matters regarding the annual assessment of employees in order to promote the spirit of performance appraisal, awarding superior and eliminating the inferior and encourage performance of the employees. In addition, in order to make the system prudent and careful, we enhanced the audit level and established a review team to enforce the controversial administrative power based on the harmony of the employer-employee relationship. In 2024, a total of 88.85% of employees of the Company received performance appraisal.

　　The operational performance bonus is divided into “assessment bonus” and “performance bonus” as prescribed in the “Key Points for the Implementation of Performance Bonus Plan of the State-owned Enterprises Affiliated to the Ministry of Economic Affairs.” Assessment bonus has to be granted in accordance with the results of work assessment; performance bonus is distributed when there is surplus in the company. The total allocated amount of the bonuses was amended in 2012 by MOEA to the limit of no more than 4.4 months’ salary.

　　On October 24, 2023, Taiwan Sugar Corporation officially signed a collective agreement with the Taiwan Sugar Labor Union, which is valid for 3 years. Both parties are currently abiding by the agreement. The contents of this agreement include employees’ working hours, leave, appraisal, retirement and pension, etc. It also includes many rights and benefits superior to the current labor laws to implement a win-win situation for the Union’s rights and interests and the Company’s sustainable operation with the caring for the employees. It is hoped that the labor and management can move forward towards the Company’s vision of sustainable development based on existing integrity and harmonious communication.

　　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 2024, a total of 13 classes of physical combined video courses and digital learning courses were offered, with a total of 3,109 trainees, accounting for 99.90% of all employees.

　　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 2024 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.

　　The Labor Conference aims to dissolve differences and seek consensus. It consists of representatives of both employers and employees and discusses and effectively communicates relevant issues such as labor rights and working conditions. The proposals of the labor conference are all documented, tracked and understood at any time. All employees are provided with timely information on the meeting and an interactive mechanism is established. In addition, it also strengthens the relationship between the Company and its employees through multiple practices such as timely communication with labor representatives, issuing company publications and setting up mailboxes to enhance employee satisfaction. Both employers and employees timely exchange opinions or negotiate with each other in terms of the issues of common concern between them. In 2024, all units held a total of 69 labor conferences. The proposals are all immediately responded, and the communication channel between labor and management is smooth, and no labor dispute or loss was caused by it.

　　Where TSC terminates a labor contract pursuant to Article 11 or the provisions of Article 13, the provisions set forth below shall govern the minimum period of advance notice：

• Where a worker has worked continuously for more than three months but less than one year, the notice shall be given ten days in advance.
• Where a worker has worked continuously for more than one year but less than three years, the notice shall be given twenty days in advance.
• Where a worker has worked continuously for more than three years, the notice shall be given thirty days in advance.

　　After receiving the advance notice referred to in the preceding paragraph, a worker may during working hours, ask for leave of absence for the purpose of finding a new job. Such leave of absence may not exceed two work days per week. Wages shall be paid during such leave of absence. Where an employer terminates the contract without serving an advance notice within the time limit prescribed in the first paragraph of this article, he/she shall pay the worker wages for the advance notice period.

　　The overall employee remuneration includes the monthly salary and variable pay (including bonuses). The monthly salary is based on the employee’s professional functions and job title, and the variable pay is distributed in accordance with the company’s operating performance and individual work performance regardless of gender or region. The salary was not adjusted in 2024. The employed personnel through TSC ′ s independent exams was NTD 32,813. The salary of new recruits is higher than the local (Taiwan) minimum wage, and the ratio of standard salary of female and male entry-level employees to the local minimum salary (the minimum salary in 2024 is NTD 27,470) was 1.19. The ratio of basic salary and remuneration of women and men in the same department, seniority, position and rank is 1:1. The median ratio of TSC’s highest annual personal income to the annual income of all employees (excluding the highest-paid individual) was 2.65. The percentage of the Company's highest annual total salary increase is consistent with the median percentage of other employees' average annual total salary increase.

　　In addition to providing the numeration protection for employees, TSC has also established the “TSC Employee Welfare Committee” in accordance with the “Employee Welfare Fund Act” and “Organization Regulations on Employee Welfare Committee” in order to strengthen the implementation of employee welfare programs in the affiliated units. Handle the planning and implementation of employee welfare issues. A harmonious working environment is therefore created by the perfect welfare system.

　　There is no difference regarding parental leave without pay due to gender, job titles and work areas. Both male and female employees can apply for parental leave without pay. To retain outstanding employees, if an employee needs to provide care for infant, or for immediate blood relatives of oneself or one’s spouse who are over 65 years old or suffering from severe illnesses or injuries, he or she can apply for unpaid leave with job retention, and the months of employment within the year may be aggregated while continuity is not a prerequisite. Participation in another appraisal will be rewarded with performance bonuses based on the appraisal results. Additionally, employees who shorten their working hours by one hour due to childcare are provided with one hour of paid time off daily.

　　TSC handles retirement, compensation and severance in accordance with the “Regulations Governing the Pension, Severance and Survivor Payments for Employees of State-owned Enterprises Administered by the Ministry of Economic Affairs.” Pensions were allocated in accordance with the ratio of the total salary paid in 2024 (staff: 7.47%; worker: 2%). The pensions contributed are deposited in the special accounts of the trust department of the Bank of Taiwan. The Employee Pension Management Committee and the Supervisory Committee of Business Entities’ Labor Retirement Reserve are responsible for management and supervision. For workers choosing new pension system, 6% of their monthly salary is set aside as their retirement pension.

　　To strengthen the connection between employee performance and rewards, various business-related measures and standards have been formulated to issue bonuses, such as the Principles for awarding key performance bonuses to each unit, TSC quality business evaluation plan, The standard table of principles for awarding bonuses for external evaluation of each unit, The key points of foreign language training subsidies and rewards for employees, Key points for implementing knowledge sharing activities, etc. Bonuses are then allocated based on the level of contribution of the units and personnel to reward talents and improve the overall operating performance.