Sustainable Development

The Company approved the addition of the “Risk Management Policies and Procedures” at its 4th Board Meeting in 2022, to strengthen and enhance its risk management framework, advancing sustainable development objectives, and reinforcing sustainability governance.
Furthermore, on November 5, 2025, the Company adopted the “ Organizational Charter of the Risk Management and Sustainable Development Committee”, thereby establishing the Risk Management and Sustainable Development Committee under the Board of Directors. With the approval of the Board, all Independent Directors and the President, Wang, Ken Bc, were appointed as members of the Committee.

Implementation Unit： A risk management structure has been established, comprising the heads of all business units and functional organizations. This structure reviews the Company’s strategic, operational, and financial decisions and execution, monitors the impacts of various disasters and climate change–related events, evaluates potential risks, and plans and implements effective management or mitigation measures. Relevant reports are submitted regularly to the Risk Management and Sustainable Development Committee and the Board of Directors.
Implementation Status： For key cross-departmental sustainability issues, the Company conducts communication and coordination efforts, and plans, executes, and tracks the progress and effectiveness of action projects. The Company regularly reports to the Board of Directors on trends, impacts, and performance related to sustainability issues.

Human Rights Policy

AOPEN believes that every employee deserves fair treatment and respect. The Company is committed to protecting human rights and fundamental freedoms by providing equal opportunities, safeguarding personal privacy, enabling free and secure channels for expression, and creating a safe and healthy working environment.
In accordance with the Acer Group Human Rights Policy, AOPEN safeguards employees, suppliers, and customers who may face human rights risks and actively implements human rights protection measures.

Human Rights Measures ：

1. Sexual Harassment Prevention

Policies and procedures for preventing sexual harassment, handling complaints, and imposing disciplinary actions have been established in Taiwan to ensure gender equality and dignity in the workplace.

2. Privacy Protection

The Company has implemented Privacy by Design and Data Protection Impact Assessment policies in Europe, and the AOPEN Personal Data Protection Management Policy in Taiwan.

3. Anti-Bribery and Anti-Corruption

AOPEN adheres to group-wide anti-bribery and anti-corruption policies, maintaining zero tolerance toward bribery and corruption.

4. Safe and Healthy Work Environment & Work-Life Balance

The Company complies with labor regulations by providing adequate rest periods, enforcing leave systems, and encouraging extended leave to support physical and mental well-being.