Issue Materiality Management

1. Identification Process

The ESG team has proposed and the Committee has approved the classification of Taisun’s stakeholders.

In 2022, there were no significant changes in identifying stakeholders who may be impacted by positive andnegative factors such as economic benefits, product impacts, labor and human rights, legal relations, and environmental impacts. Taisun will maintain communication with the seven major groups and strive to maintain a balanced relationship. The main classifications are as follows:
A. Investment and loans: Shareholders and a syndicated bank facility
B. Sales and trading: Distributors, clients, and consumers
C. Operations management: Governance group/employees
D. Process and supply: Suppliers and OEM
E. Interaction with community: Residents around plants and charity or environmental
     protection groups
F. Compliance: Government agencies, evaluation entities, and experts and scholars
G. Public opinion: Media or reporters, advertising agencies, public relations agencies, and

The annual report compilation identified 25 issues within the food industry, considering stakeholders’inclusiveness, responsiveness, impact, and sustainability. We engaged with stakeholders to analyze these issues and identified 8 material topics, which are the main focus of this report. Additional issues were reported voluntarily, taking into account the current state of the food industry.

2. Topic materialitylist

Material Issues of Concern

3. List of Stakeholders’ Issues of Concern   

Types of Major
Major Stakeholders
Meaning to the Company
Issues of Concern in 2022Communication Method/Channel
A. Investment lending

Syndicated bank facility
The shareholders are the investors of the company, and it is crucial to fully protect their rights and interests. They should also have the authority to participate in and make decisions regarding significant events. The syndicated bank facility plays a crucial role in safeguarding the Company's financial operations, and it is imperative that both parties fulfill their obligations of good governance.1. Waste management
2. Tracking and tracing
3. Customer safety and health
4. Financial performance
5. Corporate governance
• Annual general meeting of shareholders
• Announcement of material information on
the day
• Dedicated person for handling emails or messages from shareholders every day
• Contact Person: Ms. Lee, Finance and Accounting Dept., at 02-2506-4152 ext. 9307
B. Sales & Trading

The Company can achieve stable revenue only
through the long-term support of customers and
consumers. To maintain customer confidence and
high satisfaction, the Company should protect the
brand value, provide quality and safe products,
and plan after-sales services.
1. Customer safety and health
2. Tracking and tracing
3. Waste management
• Occasionally visit various distributors
• Occasional consumer market surveys
• Daily customer service hotline
• Online announcement of products and
company information
• Disclosure of product label information
• Contact person for marketing activities:
Tel: +886-2-4152 ext. 9201
Ms. Chen from the Marketing Dept.
•Customer and consumer service hotline: 0800-079-080
C. Operations management

Governance group
Employees are an essential component of the company's operations, and the company is dedicated to creating a safe and diverse work
environment that allows them to work without
1. Harmonious labormanagement relations
2. Employee diversity and
3. Market presence
4. Financial performance
• Regular communication: Weekly departmental meeting, monthly managerial meeting, or monthly business meeting
• Setup of employee complaint mailboxes
• Irregular events or activities/satisfaction surveys
• Contact point: Ms. Peng, HR Management Dept., at 02-2506-4152 ext. 9368
D. Process and supply

OEM Factory
The Company should maintain positive long-term relationships with its suppliers to ensure a diverse production and supply, as well as a stable supplydemand balance. Additionally, the Company should leverage its influence in the industry to collaborate with suppliers in creating a more labor and socially friendly environment.1. Supplier management
2. Procurement management
3. Waste management
• Regularly visit to evaluate suppliers.
• Incoming inspection of the quality of raw materials one by one.
• Irregular meetings to discuss product quality
• Contact Person: +886-4-874-2211 ext. 315 Mr. Lin from the Quality Assurance Division
E. Community interactions

Factory Neighborhood
Charity Groups
Environmental Groups
The implementation of environmental control
measures should aim to promote site-friendly behaviors in order to minimize the impact of the operation site on the community's quality of life and improve overall well-being.
1. Waste management
2. Water management
3. Customer safety and health
• Daily hotline to answer community's charity needs
• Irregular sponsorship/improvement regarding charity needs
• Irregular mobilization of volunteers to be dedicated to charity
• Irregular participation in non-profit events or activities
• Irregular reception of visitors for dialogues
• Contact Person: +886-4-874-2211 ext. 564 Mr. Yen of the Management Division
F. Legal compliance

Governmental Unit
Verification Unit
Experts and Scholars
Government agencies monitor and verify
compliance by companies with various regulations.
1. Waste management
2. Customer safety and health
3. Tracking and tracing
• Irregular cooperation with government agency audits
• Irregular participation in government agencies' policy or development meetings
• Contact Person: +886-4-874-2211 ext. 315 Mr. Lin from the Quality Assurance Division
G. Influence of public opinion

The media and public opinion serve as valuable sources of advice and suggestions for the Company, enhancing its brand value and fostering ongoing improvement.1. Customer safety and health
2. Waste management
• Irregular release of media news
• Response to any material information on the official website on the day
• Irregular briefings or gatherings with the media
• Interaction through the official website or Facebook page
• Contact Person: +886-2-2506-4152 ext. 9203 Ms. Liu of the PR Division