TaiSun has established an Occupational Safety and Health Committee in accordance with the “Occupational Safety and Health Management Act”, operating legally and using an occupational safety and health management system to prevent major occupational injuries, identify hazards, assess risks, and investigate accidents, providing occupational health services and training to promote a healthy work environment.

• Occupational Safety & Health Committee: The committee was convened regularly once per quarter, totaling 4 meetings in the year.
• Occupational Safety Promotion: A total of 856 participants joined 6 themed safety promotion events combined with prize quizzes, with 753
  qualifying for the lottery, achieving a pass rate of 88%. The prize quizzes increased worker participation and subtly fostered safety knowledge during the process.
• Hazard Prevention & Safety Improvement: A total of 6 safety improvements were implemented, including 1 fire safety cases, 1 confined space protection case, 2 chemical protection cases, and 2 elevator safety cases.
• Safety Drill: 4 fire safety drills were conducted with a total of 571
  participants, and 2 emergency response drills were conducted with 319 participants.
• Occupational Safety & Health Training: Training was provided to 112 participants, which included 66 new employees, 19 interns, and 27 contractors, amounting to a total of 168 training hours.
• 6S Campaign in Food Factory: The results were included in unit performance evaluations. A total of 355 issues were immediately improved, 68 issues were formally documented, all of which have been resolved, resulting in a 100% improvement rate.
• Creating a Safe Working Environment: Efforts to create a safe working environment led to 76 potential hazard investigations in production units, all of which were resolved, achieving a 100% improvement rate.
• Massage Service: A total of 837 employees participated actively in the
  massage service, with a 100% participation rate among those who pre-registered. This service effectively promoted physical and mental health and helped relieve stress.Additionally, the Tianzhong factory has established yoga and running clubs that regularly organize exercise and
  teaching activities.
• Emerging Hazard Prevention Plan: 
  1. Under the ergonomic hazard prevention plan, 254 individuals were surveyed, and a list of injuries and illnesses was established, and 7 individuals were identified with NMQ musculoskeletal injury questionnaire scores above 3, who were prioritized for on-site physician’s clinical service.
  2. The abnormal workload induced disease prevention plan identified and screened 5 individuals as medium- to high-risk, who were prioritized for on-site medical services by a physician. These individuals also received health guidance from a nurse, and were encouraged to modify their lifestyle and work habits, with medical assistance provided as necessary. Follow-up is conducted annually.
  3. Educational sessions were provided to 5 individuals regarding maternal health protection, including prenatal and postnatal health education and guidance. Workplace environments were adjusted to increase comfort during pregnancy.
• On-Site Medical Services: A total of 155 individuals received on-site medical services. These services included health assessments and work
  suitability evaluations based on annual health check reports and post-injury assessments. Recommendations were made for work adjustments based on the assessment of diseases, work patterns, and working hours. Additional groups included in the service were those requiring maternal health protection and musculoskeletal health care. When necessary, the
  physician conducted on-site evaluations in production lines to assess work suitability.
• Employee Annual Health Check:
  1. General health checks were conducted for 630 employees.
  2. food handling health checks for 327 employees.
  3. Ionizing radiation health checks for 1 employee.
  4. Dust exposure health checks for 26 employees.
  5. Hearing tests for 221 employees.
  6. Regular follow-up reports for 28 foreign workers.
• Health Promotion Activities:
  1. Cold wave hazard prevention for outdoor work.
  2. New training focuses on noise operations and prevention of the three highs. (hypertension, hyperglycemia, hyperlipidemia)
  3. Winter heart care guide: Stay healthy and safe during the cold season.
  4. Use of protective equipment for noisy operations.
  5. Health education related to high cholesterol.
• Health Management and Risk Abnormalities Reporting and Tracking: 
  1. 9 individuals with high-risk abnormalities.
  2. 14 individuals with hearing abnormalities were tracked and followed up accordingly.
• Workplace First Aid Kit Management: 13 first aid kits were set up in 13 different units for emergency use. The factory nurse conducted monthly audits to update and replenish medical supplies, and provided training on the use of medical materials and simple wound care techniques. Additionally, blue bandages with an aluminum layer were used specifically for the food industry to ensure detection by metal detectors,
  balancing employee safety with food safety.

The company has formulated and announced the “TaiSun Declaration of Human Rights Protection,” providing a healthy and safe work environment, eliminating illegal discrimination and ensuring equal job opportunities, prohibiting child labor, forced labor, and illegal infringement, respecting privacy, and constructing harmonious labor-management communication.The company has a stable operating situation, and employees have not signed collective agreements with management. When labor- management issues need to be communicated, positive communication methods are used to achieve a balance of labor-management rights and interests. In 2024, labor-management relations were harmonious, with no discrimination complaints or labor disputes.

Management Results

1. Quarterly Labor-Management Meetings
   In 2024, four labor-management meetings were held in March, June, September, and December, with more than half of the representatives from both labor and management attending. The 6th term labor
   representatives for TaiSun were re-elected with 5 representatives confirmed. The list of labor representatives for TaiSun and Pin-Tai Pension Supervision Committee was approved, and consensus was
   reached on the 2024 calendar year, as well as the promotion of major policies implemented by the Ministry of Labor from January 2025 (such as adjustments to the basic wage).
2. Regular Employee Welfare Committee Meetings
   Discussion topics include holiday gifts, committee changes, cultural and recreational activities, and adjustments to welfare items in 2025. All proposal contents were approved and implemented.
   Given the increasing international attention to migrant workers’ human rights issues and external auditing bodies focusing on suppliers’ corporate social responsibility issues. TaiSun will implement a zero-fee policy from 2024. The Company will pay the fees incurred due to the establishment of employment relationships for migrant workers, fulfilling corporate social responsibility, protecting migrant workers’ rights, further
   complying with suppliers’ ethical requirements, and helping our company to become a supplier for international brands.

Both TaiSun and Pin-Tai Distribution Enterprise Co., Ltd. have established Employee Welfare Committees to offer identical benefits to both full-time and part-time employees. These benefits include subsidies for marriage, childbirth, funeral, home purchase, and childcare as well as cash gifts on three major holidays and May Day, and gifts once.The northern and central regions jointly organize recreational tours to promote cross-regional employee interaction. The annual utilization rate is 90.98%, with the average welfare amount per employee at TWD12,420.Diverse welfare policies have enabled TaiSun to continue being rated as a “Happy Enterprise” by job banks.

Diverse Employee Welfare Items

• Employee Dormitories: Accommodation for employees from other counties and cities is provided. There are 14 rooms in the Tianzhong dormitory and 2 rooms in the Yuanlin dormitory. In 2024, 14 people stayed in the Tianzhong dormitory and 2 in the Yuanlin dormitory. If no rooms are available, the Company will provide rental subsidies according to position and job
  requirements.
• Visually Impaired Massage Service: A total of 701 employees from the north & central regions enjoyed this benefit.
• Regular Health Check-ups: Colleagues in production areas undergo annual health check-ups, food service inspections, and special inspections for noise, radiation, and dust. Other personnel undergo labor health check-ups every two years. In 2024, all production and other staff completed health checkups.
• Subsidies for Employee Club Activities.

Employees are legally entitled to equal gender parental leave, paternity leave, and other leave rights. The Company supports and encourages employees to apply for unpaid parental leave when they cannot cope with new family members. Before the leave expires, the Company takes the initiative to contact the individuals to plan their return.In 2024, 16 people applied for parental leave, and 10 people who took parental leave before 2024 returned to work. 5 employees who returned to work remained employed for one year, indicating that TaiSun’s workplace environment is relatively friendly to employees’ childcare needs.

To meet the Company’s production momentum, recruitment continued in 2024; key positions were also recruited to ensure talent succession and training.Local employee recruitment is conducted in different ways according to regional and job requirements, effectively reducing turnover rates. We develop comprehensive pre-employment training plans for new employees, with HR assigning personnel to conduct pre-employment training. Regular care interviews and guidance are conducted to help new employees adapt quickly.Furthermore, exit interviews are
arranged for resigning employees to understand the reasons in depth and provide timely feedback to supervisors. Suggestions from departing employees are also incorporated into the overall improvement plan evaluation.

Numbers and Percentage of New Hires and Resignations

The company’s old pension system, based on Article 56 of the Labor Standards Act, has fully allocated funds. As of the end of 2024, the account balance of TWD 91,484,189 far exceeds the requirements.To protect employees’ future retirement rights, 2% of the total salary is still continuously allocated to the retirement preparation fund account at the Bank of Taiwan.Considering that the account has reached an excess reserve, based on revitalizing retirement management and taking into account operational needs, manpower requirements, and succession, employees with more than 30 years of service under the old system are consulted on their willingness to retire and settle their years of service before being re-employed. This allows employees to use their retirement funds in advance, continue working, and enjoy the new labor pension system contributions.

1. Salary System and Equal Promotion

Due to manufacturing industry characteristics and labor market factors, the majority of TaiSun’s management and technical workforce are male, resulting in slightly higher overall compensation than for females. We are committed
to the goal of increasing the compensation for female employees.The compensation system is designed based on the Company’s operational performance and its relation to employee salaries, with internal balance and industry standards as review criteria. Promotions and salary adjustments are fairly and reasonably reviewed based on performance.

TaiSun’s promotion system does not use gender as an evaluation criterion; employees enjoy equal promotion opportunities.In 2024, 75 promotions were awarded, with female employees accounting for about 33% and male employees about 66%. Due to the implementation of multi-skilled worker training on production lines and more promotions in the sales system, the overall male ratio is higher.After promotion, different functional needs are addressed with layered, systematic training to enhance managerial knowledge and skills for supervisory personnel, and professional knowledge and abilities for non-supervisory personnel.

The Company implements performance evaluations based on fair and just principles, viewing evaluation results as an important starting point for talent development. The achievement of goals is summarized as a basis for year-end bonuses, salary adjustments, job rotations, and training, to motivate all employees to continue their efforts.In 2024, 531 full-time employees were subject to evaluation, with 531 actually participating, resulting in a 100% assessment rate.

2. Diverse and Equal Employment

We encourage and support appropriate employment for socially disadvantaged groups. In 2024, we employed 7 minority group members (such as Taiwan’s indigenous people) and 7 persons with disabilities.TaiSun firmly believes in equal opportunity and strives to reduce employment difficulties for disadvantaged groups, eliminating barriers to their entry into the workplace, thereby ensuring their economic livelihood.There were no related inequality complaints in 2024.

3. Local Hiring

There were no major layoffs due to operational downsizing or dissolution in 2024.We adhere to the principle of prioritizing local labor hiring, only employing foreign workers for a few hard- to-fill positions. Therefore, foreign workers account for only 5% of all full-time employees, and 100% of senior executives are local hires.

Due to manufacturing industry characteristics and work environment, technical and physically demanding positions are often filled by males, so these positions usually have higher salaries than female positions and larger increases during salary adjustments.Through improving systems, enhancing welfare policies, and other multi-faceted efforts, we continue to promote gender equality and fair compensation principles.

Every year, in response to the company’s strategies and departmental needs, we conduct surveys and analyses on training needs and allocate budgets accordingly. We offer a comprehensive range of training programs, tailored to different levels, including strategic courses, management competency courses, professional skill courses, general courses, and new employee orientation.As the external environment evolves, nurturing and passing on knowledge and skills equip the Company to face challenges. A culture of continuous learning helps employees enhance their adaptability and innovative capabilities, enabling them to more effectively respond to market changes.

In the past few years, due to the pandemic, TaiSun has actively promoted online courses, enabling employees to learn flexibly without being constrained by time or location, using computers, mobile phones, and other mobile devices. This approach enhances the convenience and accessibility of learning.Through targeted training, the Company demonstrates its commitment to the future development of its employees, improving satisfaction and loyalty, and reducing talent turnover.

• In alignment with the Company’s strategy, we conducted educational and awareness programs on the “Procedures for Integrity Management and Guidelines for Conduct,” “Insider Trading Prevention Management Procedures,” “Human Rights Protection Declaration,” “Sexual Harassment Complaint and Handling Procedures,” and the “Prevention Plan for Unlawful Infringement during Duty Execution.” These programs are designed to prevent employees from unintentionally or intentionally violating laws and regulations, which could lead to litigation or damage to the Company’s reputation.
• To build a friendly and healthy workplace environment and prevent employees from suffering physical or psychological harm while performing their duties, TaiSun organizes courses on “Workplace Bullying and Sexual Harassment Prevention”, allowing employees to work with peace of mind.
• We implemented health and safety workplace education and training, including occupational safety and health courses for new employees, workplace safety protection education, health lectures, and other general
  courses, promoting awareness of workplace safety and health knowledge among employees.

The TaiSun Star program was initiated in 2007 and this year marks the 18th edition.Under the mechanism of limited nominations and awards, 36 employees were recognized in 2024 and publicly honored at the year-end party, encouraging improvement in work methods and attitudes, and acknowledging colleagues and teams who make progress and achieve the goals set by the Company.

In the era of the knowledge economy, talent development is the foundation for a company’s sustainable operation and growth. By organizing in-person courses and introducing online learning platforms, the integration of virtual and physical learning ensures continuous learning for everyone, resulting in a significant increase in the average training hours, with a total of 21,768 course completions and 21,152.53 training hours in 2024.

1. Support for Local International Events

The “Taiwan Rice Barn Tianzhong Marathon” is the biggest annual event in Tianzhong, known for itslocal gourmet offerings provided by the enthusiastic community, turning the marathon into a local cultural festival. Taisun has been the main sponsor of the “Taiwan Rice Barn Tianzhong Marathon” for 12 consecutive years and has participated in the “Ershui Water Running Marathon” for 7 consecutiveyears, providing sponsorships including bottled water, Eight-Treasure Congee, other supplies, and financial support. In 2023, Taisun sponsored a total of 3,499 boxes of products, with over 160 employees and their family members participating in the event.

2. Sports Sponsorships

Taisun actively sponsors products or provides financial support for domestic sports teams and various sporting events. These include the “Care Cup” organized by the Taiwan Baseball Association, the basketball teams of Taisun Elementary/Junior High/High School, the CTFA Chinese Football Association events, the CPBL
Chinatrust Brothers team, T1 League events, SBL Changhua Biliv team, Merida Cycling events, and the ＷayPoint Triathlon Challenge.

3. Support for Local Friendly Activities

In 2023, Taisun supported various local events, including the Tianzhong New Year’s Eve Party and the Xiaotian Daozhan Christmas Thanksgiving Market. In total, Taisun supported 19 local organizations and 27 events.

4. Chinese New Year Calligraphy and Spring Couplets

Every year before the Chinese New Year, Taisun invites calligraphy teachers to the Tianzhong plant to write spring couplets, which are then gifted to the local community in Tianzhong.

1. Recycling PET Bottles for Charity

Since 2022, Taisun has responded to the Tianzhong Marathon’s sustainability concept by initiating a campaign to recycle PET bottles for next year’s running shirts. Additionally, for every 1 kg of PET bottles recycled, 1 box of Eight-Treasure Congee is donated to the Taiwan Fund for Children and Families, helping disadvantaged families feel the warmth of social support.

2. Dajia Mazu Pilgrimage: 1,752 km for Charity

For five consecutive years, Taisun has cooperated with Dajia Zhenlan Temple, setting up stalls along the Dajia Mazu pilgrimage route to serve devotees. They also initiated an employee walking campaign where 1 can of Eight-Treasure Congee is donated for every 1 km walked. A total of 74 participants joined the flash mob stalls and charity walk.

3. Little Taisun Scholarship

The Taisun Foundation has long supported the education of underprivileged students, awarding scholarships to help students from poor families or those facing emergencies overcome difficulties.

1. Good Food Knowledge+

Taisun, leveraging its expertise in the food industry, is dedicated to promoting food safety education by conveying accurate food information to the public. Continuing from the remote courses in rural areas conducted in 2022, Taisun has persisted in its collaboration with the Digital Humanitarian Association. The partnership aims to disseminate food knowledge to remote tribal areas via digital video conferencing. In 2023, the initiative was further enhanced by converting these digital courses into in-person sessions. The Taisun team visited elementary schools in the Tianzhong region, using engaging and interactive lesson plans to impart food-related knowledge, thereby laying the foundation for food safety education from a young age and fostering healthy eating habits among schoolchildren.

In 2023, there are 19 sessions of remote courses in rural areas with a total of 410 participants, and 2 sessions in Tianzhong elementary school with a total of 132 participants.

2. Taisun Cultural Foundation

Since its inception, the Taisun Cultural Foundation has been committed to promoting life education and spiritual growth. The Foundation organizes public lectures and courses in the Greater Taipei area and Changhua County, as part of its efforts to give back to society. In recent years, due to the challenges posed by the COVID-19 pandemic, these lectures have transitioned to a hybrid format, combining both online and in-person sessions. This approach has allowed a broader audience to participate in and benefit from personal and spiritual development initiatives.