Corporate Sustainability
Implementation of Integrity Management
Integrity Management and Ethical Conduct
NAE is committed to operating with integrity, having established a “Code of Ethical Conduct,” a ” Code of Integrity Management,” and ” Procedures for Ethical Management and Guidelines for Conduct” All employees are required to fully understand and adhere to professional ethics, respect and strictly follow confidentiality agreements with clients, and refrain from accepting gifts or special treatment without due consideration. NAE adheres to government policies and actively fulfills its corporate social responsibility. We look forward to working with customers, suppliers, business partners, and other business collaborators to understand and support NAE’ core value of integrity.
NAE will comply with the Companies Act, Securities and Exchange Act, Commercial Accounting Act, and other business conduct laws, implementing these principles through the “Code of Ethical Conduct,” ” Code of Integrity Management,” and ” Procedures for Ethical Management and Guidelines for Conduct.” Employees must promptly report any dishonest behavior to management. In addition to actively implementing integrity policies in internal management and business activities, we also expect and require suppliers to meet societal ethical standards for excellent companies, refrain from providing or accepting improper benefits, and prioritize maintaining the company’s reputation.
NAE conducted a corruption-related risk assessment in 2024 and did not identify any business activities with significant risks of dishonesty.
Whistleblower system
NAE has established comprehensive internal and external whistleblowing channels and handling systems to effectively prevent illegal, unethical, or dishonest behavior, thereby protecting the rights and interests of shareholders, employees, and partners. At the same time, the system also ensures that the legitimate rights and interests of whistleblowers and related parties are protected.
Regulatory Compliance
NAE adheres to the regulations of the locations where it operates, which is the minimum requirement for the company’s operation. Failure to comply will impact the company’s business and reputation, while also increasing environmental and social externalities. Therefore, the Group is committed to complying with relevant regulations from regulatory authorities in areas such as corporate governance, environmental protection, and labor rights.
We continuously monitor updates to these regulations and adjust our operational management practices through regular audits and reviews. To mitigate the risks associated with employee violations, we also regularly provide training and awareness campaigns to employees, strengthening their understanding and compliance with regulations and helping to reduce compliance risks. Building a Positive Image. In 2024, the Group had no legal proceedings involving anti-competitive, antitrust, or monopolistic conduct, nor were there any significant environmental or social penalties.
The Group defines a major violation as follows:
- Violations of major environmental, industrial safety, or other social regulations.
- A single incident resulting in a fine of NT$500,000 or more.
- Causing a major environmental or man-made accident that warrants criminal penalties.
Implementation Status
To uphold integrity in business operations and professional ethics, NAE requires every new employee to sign a code of conduct agreement and every employee to sign a declaration of ethical conduct. The company also conducts at least one training session annually for directors, managers, and employees on preventing insider trading, integrity in business operations, and relevant laws and regulations.The signing rate and training coverage rate both reached 100% in 2025.
