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Radiant Opto-Electronics drives a dual engine evolution strategy of "independent enhancement" and "external investment and acquisitions." By integrating optical design with precision manufacturing technologies, the Company has elevated its optoelectronic products to the advanced technological level of meta-optics. The Company actively expands its global presence. In addition to its three major manufacturing bases in mainland China, it has recently established design and manufacturing sites in Finland, Denmark, Vietnam, and Malaysia, extending its global market influence through collaboration with technology partners and suppliers.
Applicable Standards for the Sustainability Report
Radiant Opto-Electronics Corporation Keeps Pace with Global Sustainability Frameworks and Trends
To maintain transparent and effective communication with stakeholders, Radiant Opto-Electronics Corporation publishes an annual Sustainability Report in both Chinese and English. Relevant sustainability information is also disclosed on the company’s Corporate Sustainability website.
The report is prepared in accordance with the 2021 GRI Standards issued by the Global Reporting Initiative (GRI), and aligns with the Regulations Governing the Preparation and Filing of Sustainability Reports by TWSE/TPEx Listed Companies, ISO 26000 Social Responsibility Guidelines, and the United Nations Global Compact. In addition, it incorporates disclosures aligned with the Sustainability Accounting Standards Board (SASB) metrics, the Task Force on Climate-related Financial Disclosures (TCFD) framework, and specific sustainability disclosure requirements for the optoelectronics industry. All disclosed information is subject to comprehensive internal review and external assurance processes.
International Financial Reporting Standards — IFRS Standards S1 and S2
Radiant Opto-Electronics aligned itself with the IFRS Sustainability Disclosure Standards issued by the Financial Supervisory Commission and, in accordance with the "Blueprint for Our Country's Alignment with the IFRS Sustainability Disclosure Standards," will first apply the IFRS Sustainability Disclosure Standards in 2028. To this end, Radiant Opto-Electronics initiated various response measures:
■ Short-term (2025-2026): Establish a cross-departmental task force, develop an IFRS sustainability disclosure implementation plan, participate in FSC-led seminars, and initiate discussions and action plans with professional accounting firms.
■ Mid-term (2027-2028): Identify and assess material financial information related to sustainability risks and opportunities, optimize cross-departmental information integration processes, and refer to domestic and international benchmark examples of sustainability disclosures in financial and annual reports.
■ LLong-term (2028-2029): Pilot the inclusion of a dedicated sustainability section in the annual report, regularly monitor updates to relevant government regulations, enhance internal control and verification procedures for data, and improve data accuracy and transparency.
