Response Strategies for Macroeconomic and Market Fluctuations

Management Approach (MA) for Material Topic

Risk Management and Strategy

In the face of rapid developments in the global political and economic landscape and market fluctuations, the Company has proactively aligned with the Sustainable Development Action Plans for TWSE and TPEx-Listed Companies, and the IFRS Sustainability Disclosure Standards (IFRS S1), incorporating macroeconomic variables and emerging risks into the enterprise risk management (ERM) framework. The Board of Directors supervises the Company's operating team, and conducts scenario analysis and financial impact assessments focused on core topics such as "geopolitics," "market prices and financial costs," and "changes in trade, regulations, and customer behavior" in order to establish specific operational resilience strategies.

Financial Resilience and Dynamic Monitoring

The Company regularly conducts stress tests for the macroeconomic and market changes described above, ensuring that the Company possesses sufficient liquidity and a robust financial structure able to withstand these extreme scenarios. The management team regularly reviews key risk indicators and the implementation results of response plans each quarter, ensuring that the Company's business strategies can be flexibly adjusted in response to regulatory changes and market trends, achieving long-term and stable value creation.