Corporate Sustainability
Policies & Commitments
Message from the ESG Committee Chairman：
Since entering the professional audio field, NAE has always upheld the core values of reform and innovation, committed to providing internationally renowned audio brands with comprehensive solutions encompassing product innovation design, development, and manufacturing. In addition to continuously cultivating experience in acoustics, mechanics, electronics, wood products, and software technologies, we actively promote a sustainable policy of “responding to environmental protection, supporting inclusion, and advocating governance.”
Regarding “responding to environmental protection,” we deeply understand the potential impact of manufacturing on the global environment and therefore actively implement process optimization and energy-saving measures to reduce our environmental footprint. We have obtained ISO9001 certification, which further strengthens our commitment to environmental sustainability and product quality. We continuously pursue superior performance while ensuring our products comply with environmental standards. Looking to the future, we will explore more green technology applications to support the transition to a low-carbon economy.
Regarding “supporting inclusion,” we are committed to creating a friendly, diverse, and equitable workplace environment. We not only value employees’ professional skills training but also their physical and mental well-being. We believe that only in a corporate culture that promotes people-oriented management can talent fully realize their potential and drive the company’s sustainable growth. Furthermore, NAE actively participates in social welfare activities, supporting community development and improving the human living environment.
“Advocating Governance,” we continuously strengthen our internal management and decision-making structure to cope with the ever-changing market environment. Excellent corporate governance is the cornerstone of a company’s sound development. We emphasize transparency and integrity and are committed to protecting the rights of all stakeholders. By recruiting and cultivating talent in the field, we have effectively improved the quality of internal decision-making and enhanced the company’s ability to respond to changes in the external environment.
Looking ahead, NAE will focus on several strategic directions to address increasingly fierce market competition and a constantly changing economic environment. We will continue to dedicate ourselves to R&D innovation and collaborate with excellent brand owners and suppliers to improve product functionality, quality, and process efficiency, thereby enhancing market competitiveness. Our global sales network and production capacity will enable us to provide flexible and timely customer service, effectively reducing operational risks. At the same time, strengthening the development of high-value-added products will further enhance overall profitability and ensure the company’s steady growth amidst change.
Guided by these strategic directions, we are committed to continuous efforts to meet challenges and seize opportunities. With the collective efforts and continuous innovation of our entire team, we believe that NAE will surely reach new heights. Thank you for your continued support and trust; we look forward to working hand in hand with you towards a more sustainable future.
Sustainability Governance Structure:
NAE established an ESG Project Working Group in 2024 and a Sustainability Committee in May 2025. The Board of Directors of NAE is the highest supervisory body for corporate sustainability. The Sustainability Committee, established by the Board, is responsible for:
- Formulating, promoting, and strengthening the company’s sustainability policies, annual plans, and strategies.
- Reviewing, tracking, and revising the implementation and effectiveness of sustainability initiatives.
- Supervising sustainability information disclosure and reviewing sustainability reports.
- Supervising the implementation of the company’s sustainability code and other sustainability-related work resolved by the Board.
The Chairman and General Manager’s Office of NAE has formed a cross-departmental Corporate Sustainability Promotion and Risk Assessment Team, convened by the General Manager. This team is responsible for resolving major themes in the annual sustainability report and formulating sustainability strategies. It also monitors the impact of ESG aspects on the external environment, society, and economy, and regularly reports the results to the Sustainability Committee and the Board of Directors. The Corporate Sustainability Promotion and Risk Assessment Team, under the General Manager, is divided into six working groups: “Corporate Governance,” “Environmental Sustainability,” “Employee Care,” “Social Engagement,” “Customer Care and Product Management,” and “Sustainability Information Disclosure.” These groups are tasked with comprehensively advancing sustainability plans and actions across all aspects of the company’s operations.
Significant Issues Identification and Analysis:
In 2024, in accordance with the ” Taipei Exchange Rules Governing the Preparation and Filing of Sustainability Reports by TPEx Listed Companies “, NAE used the GRI general criteria （GRI Universal Standards 2021） to identify NAE’ key stakeholders and the degree of impact of various sustainability issues. In addition to serving as the management policy for the sustainability report, this can also be used to review the company’s current sustainability status, continuously promote the implementation of relevant policies, and create value for society and the company.
Risk assessment criteria, process, results, and risk management policies or strategies for material issues:
Please refer to the disclosure sections of each material issue in the company’s sustainability report and the company’s annual report (V) performance of corporate sustainable development and the differences between the Corporate Sustainable Development Best-Practice Principles for TWSE/TPE Listed Company and reasons.
Report to the Board at least annually and Board’s oversight of Sustainability:
The company reports to the Board quarterly on the schedule for greenhouse gas inventory and verification for the company and its subsidiaries.
On May 2, 2025, the company submitted to the Board the “Organizational Regulations of the Sustainability Committee” and the “Operating Procedures for the Preparation and Verification of the Sustainability Report.”
On August 12, 2025, the company submitted to the Board for review of the 2024 Sustainability Report.
On August 12, 2025, the Company submitted to the Board the revised “Organizational Regulations of the Sustainability Committee.”(Amended under the supervision of the Board)
The Board of Directors hears reports from the “Corporate Sustainability Promotion and Risk Assessment Team”, assesses the feasibility and success of each plan, monitors the progress and ultimate benefits of the plans, and provides timely guidance to the management team and the “Corporate Sustainability Promotion and Risk Assessment Team”. If necessary, adjustments and revisions are required. The Board of Directors continues to supervise the progress of corporate sustainability promotion.