Radiant Opto-Electronics has established a comprehensive integrity management and compliance management system and various management guidelines in accordance with the Responsible Business Alliance (RBA) Code of Conduct, including the Ethical Management Guidelines, Procedures and Procedures for Ethical Management and Code of Conduct, Procedures for Handling Material Inside Information, and the Code of Business Conduct and Ethics for the Board of Directors and Managers. These policies cover areas such as anti-corruption and anti-bribery, insider trading protection, ethical standards, prevention of sexual harassment, internal controls, and personal data protection. Through the implementation of formalized policies and management mechanisms, we continuously enhance our corporate business integrity and risk management capabilities, while ensuring the strict enforcement of established procedures for handling violations. The Company also, in accordance with the GRI 205 (corruption) and GRI 206 (anti-competitive behavior) disclosure requirements, conducted alignment and compiled the related information. The details of the relevant indicators were set out in the appendix to this report.

【Prevention】 Establishing a culture of integrity and ethical business practices.

To reinforce employees' adherence to our principles of ethical conduct and to raise ethical awareness, an Ethics and Integrity Training course is integrated into both the onboarding for new hires and our annual internal training programs. At the Kaohsiung plant, the annual completion rate for this training is 100%. Radiant Opto-Electronics Corporation offers online and physical courses, as well as various publicity methods, to safeguard the rights and interests of the Corporation and all stakeholders. These efforts are aimed at upholding the values of fairness, honesty, trustworthiness, and transparency that the Corporation is committed to. The Board of Directors of Radiant Opto-Electronics has approved and promulgated regulations related to business conduct and ethics, specifying policy norms, guidelines, operational procedures, behavior guidelines, and complaint mechanisms to prevent dishonest behavior. This is aimed at implementing a culture of honesty and accountability at Radiant Opto-Electronics and demonstrating a commitment to the highest ethical standards in all business activities.

【Review】 Strengthening Internal Audit and Reporting Systems

Radiant Opto-Electronics conducts annual internal control self-assessments, requiring all units to review and control their operations based on specific tasks. This allows for timely adjustments to the design and execution of internal control systems, ensuring the implementation of a self-monitoring mechanism. In addition, the Group’s audit department, in compliance with legal regulations and risk considerations, establishes an annual audit plan to conduct relevant audits. The department regularly reports audit results and tracks improvements to the Audit Committee and the Board of Directors. 

Radiant Opto-Electronics has established a comprehensive and secure whistleblowing system, providing independent channels for all stakeholders. These channels include a dedicated email address, a hotline, and the option to report through an independent third-party institution. Both internal and external parties can report violations of Radiant Opto-Electronics' policies or any misconduct through the public whistleblowing email (cl@radiant.com.tw) or hotline. Radiant offers the option of anonymous reporting and guarantees protection for whistleblowers against any form of unfair retaliation or treatment. If an allegation is substantiated through investigation, disciplinary action will be taken in accordance with internal regulations. Additionally, Radiant employees can also raise ethical questions or concerns through our Employee Care channels.