2-1 Organizational details

1.1 Company Profile

2-2 Entities included in the organization's sustainability reporting

9.1 About the Report

2-3 Reporting period, frequency and contact point

9.1 About the Report

2-4 Restatements of information

9.1 About the Report

2-5 External assurance

9.1 About the Report

2-5 External assurance

9.7 Independent Third-Party Assurance Opinion Statement

2-6 Activities, value chain and other business relationships

1.1 Company Profile

2-6 Company Profile

4.1.1 Supply Chain Sustainability Management

2-7 Employees

6.1.1 Employee Distribution

2-8 Workers who are not employees

6.1.1 Employee Distribution

2-9 Governance structure and composition

8.1.1 Structure and Operations of the Board of Directors

2-9 Governance structure and composition

8.1.2 Diversity of the Board of Directors

2-10 Nomination and selection of the highest governance body

8.1.1 Structure and Operations of the Board of Directors

2-10 Nomination and selection of the highest governance body

8.1.2 Diversity of the Board of Directors

2-11 Chair of the highest governance body

8.1.1 Structure and Operations of the Board of Directors

2-12 Role of the highest governance body in overseeing the management of impacts

2.1 ESG Management Framework

2-12 Role of the highest governance body in overseeing the management of impacts

2.2.2 Stakeholder Communication

2-13 Delegation of responsibility for managing impacts

2.1 ESG Management Framework

2-14 Role of the highest governance body in sustainability reporting

2.1 ESG Management Framework

2-14 Role of the highest governance body in sustainability reporting

9.1 About the Report

2-15 Conflicts of interest

8.1.4 Conflicts of Interest

2-16 Communication of critical concerns

8.5.2 Risk Management Organization and Operations

2-17 Collective knowledge of the highest governance body

8.1.3 Board Performance and Performance Evaluation

2-18 Evaluation of the performance of the highest governance body

8.1.3 Board Performance and Performance Evaluation

2-19 Remuneration policies

8.1.5 Compensation Policy for Directors and Managers

2-20 Process to determine remuneration

8.1.1 Structure and Operations of the Board of Directors

2-20 Process to determine remuneration

8.1.5 Compensation Policy for Directors and Managers

2-21 Annual total compensation ratio

6.1.3 Talent Retention

2-22 Statement on sustainable development strategy

Message from the Chairman

2-23 Policy commitments

4.1.1 Sustainable Supply Chain Management

2-23 Policy commitments

6.3 Human Rights

2-23 Policy commitments

8.2 Professional Ethics

2-24 Embedding policy commitments

2.1.1 ESG Management Strategy and Management System

2-24 Embedding policy commitments

4.1.1 Sustainable Supply Chain Management

2-24 Embedding policy commitments

6.3 Human Rights

2-25 Processes to remediate negative impacts

6.3 Human Rights

2-25 Processes to remediate negative impacts

8.2 Professional Ethics

2-25 Processes to remediate negative impacts

8.5.2 Risk Management Organization and Operations

2-26 Mechanisms for seeking advice and raising concerns

6.3 Human Rights

2-26 Mechanisms for seeking advice and raising concerns

8.2 Professional Ethics

2-27 Compliance with laws and regulations

8.2 Professional Ethics

2-28 Membership associations

1.2 Participation in External Initiatives, Organizations, and Associations

2-29 Approach to stakeholder engagement

2.2 Materiality Analysis and Stakeholder Communication

2-30 Collective bargaining agreements

6.1.4 Labor-management communication VisEra has not signed collective bargaining agreements. However, we organize regular human rights training and quarterly labor-management meetings to report the business overview, annual activities, and benefits to all employees. We respect all employee organizations, the unions of their choice, and right to collective bargaining and participation in peaceful protests.

2-30 Collective bargaining agreements

6.3 Human Rights VisEra has not signed collective bargaining agreements. However, we organize regular human rights training and quarterly labor-management meetings to report the business overview, annual activities, and benefits to all employees. We respect all employee organizations, the unions of their choice, and right to collective bargaining and participation in peaceful protests.

3-1 Process to determine material topics

2.2 Materiality Analysis and Stakeholder Communication

3-2 List of material topics

2.2 Materiality Analysis and Stakeholder Communication

3-3 Material Topics Management

2.2 Materiality Analysis and Stakeholder Communication

3-3 Material Topics Management

8.3 Financial Performance

201-1 Direct economic value generated and distributed

8.3.1 Financial Performance

201-3 Defined benefit plan obligations and other retirement plans

6.1.3 Talent Retention

3-3 Material Topic Management

8.5 Risk Management

3-3 Material Topic Management

8.5.4 Geopolitics

Geopolitics-1 Geopolitics-1：Percentage of customers from a single country

8.5 Risk Management

Geopolitics-1 Geopolitics-1：Percentage of customers from a single country

8.5.4 Geopolitics

3-3 Material Topic Management

3.1 Innvovation Management

Innvovation-1 Innvovation-1: The number of trade secrets & patents

3.1 Innvovation Management

3-3 Material Topic Management

3.2 Product Quality

Product Quality-1 Continual Improvement Activities (CIT)

3.2 Product Quality

3-3 Material Topic Management

8.6 Information Security

Information Security -1 Information security incidents each year

8.6 Information Security

Information Security -1 Completion rate of employee information security education and training

8.6 Information Security

3-3 Material Topic Management

8.5 Risk Management

Risk & Operation -1 Days of interruption in production due to climate factors, disasters, or labor shortages

8.5 Risk Management

3-3 Material Topic Management

6.1 Talent attraction and retention

202-1 Ratios of standard entry level wage by gender compared to local minimum wage

6.1.3 Talent Retention

202-2 Proportion of senior management hired from the local community

6.1.1 Employee Distribution

401-1 New employee hires and employee turnover

6.1.2 Talent Recruitment

401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees

6.1.3 Talent Retention

401-3 Parental leave

6.1.3 Talent Retention

405-1 Diversity of governance bodies and employees

6.1.1 Employee Distribution

405-1 Diversity of governance bodies and employees

8.1.2 Diversity of the Board of Directors

405-2 Ratio of basic salary and remuneration of women to men

6.1.3 Talent Retention

3-3 Material Topic Management

6.4 Occupational Safety and Health

403-1 Occupational health and safety management system

6.4.1 Build a Human-Centric Safe Workplace

403-2 Hazard identification, risk assessment, and incident investigation

6.4.1 Build a Human-Centric Safe Workplace

403-3 Occupational health services

6.4.2 Creating a Comfortable Workplace that Fosters Employees' Physical and Mental Well-being

403-4 Worker participation, consultation, and communication on occupational health and safety

6.4.1 Build a Human-Centric Safe Workplace

403-5 Worker training on occupational health and safety

6.4.1 Build a Human-Centric Safe Workplace

403-6 Promotion of worker health

6.4.2 Creating a Comfortable Workplace that Fosters Employees' Physical and Mental Well-being

403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

6.4.3 Work with Contractor Partners to Create an Inclusive Workplace

403-8 Workers covered by an occupational health and safety management system

6.4.1 Build a Human-Centric Safe Workplace

403-9 Work-related injuries

6.4.1 Build a Human-Centric Safe Workplace

403-10 Work-related ill health

6.4.1 Build a Human-Centric Safe Workplace

3-3 Material Topic Management

6.2 Talent Development

404-1 Average hours of training per year per employee

6.2 Talent Development

404-2 Programs for upgrading employee skills and transition assistance programs

6.2.2 Competency Development

404-3 Percentage of employees receiving regular performance and career development reviews

6.1.3 Talent Retenti

3-3 Material Topic Management

4.1 Sustainable Supply Chain

204-1 Proportion of spending on local suppliers

4.1.2 Local Procurement and Green Procurement

308-1 New suppliers that were screened using environmental criteria

4.1 Sustainable Supply Chain

308-2 Negative environmental impacts in the supply chain and actions taken

4.1 Sustainable Supply Chain

414-1 New suppliers that were screened using social criteria

4.1 Sustainable Supply Chain

414-2 Negative social impacts in the supply chain and actions taken

4.1 Sustainable Supply Chain

3-3 Material Topic Management

5.2 Energy Management

302-1 Energy consumption within the organization

5.2.2 Energy Structure

302-3 Energy intensity

5.2.2 Energy Structure

302-4 Reduction of energy consumption

5.2.3 Improve Energy Efficiency

3-3 Material Topic Management

5.1 Climate and Greenhouse Gas

201-2 Financial implications and other risks and opportunities due to climate change

5.1.1 Climate Strategy

305-1 Direct (Scope 1) GHG emissions

5.1.2 Greenhouse Gas Management

305-2 Energy indirect (Scope 2) GHG emissions

5.1.2 Greenhouse Gas Management

305-3 Other indirect (Scope 3) GHG emissions

5.1.2 Greenhouse Gas Management

305-4 GHG emissions intensity

5.1.2 Greenhouse Gas Management

305-5 Reduction of GHG emissions

5.1.2 Greenhouse Gas Management

305-5 Reduction of GHG emissions

5.2.3 Improve Energy Efficiency

305-6 Emissions of ozone-depleting substances (ODS)

5.1.3 Product Environmental Impact Assessment

305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

5.5 Air Pollution Prevention

3-3 Material Topic Management

5.4 Waste Management

306-1 Waste generation and significant waste-related impacts

5.4.1 Waste Production and Recycling

306-2 Management of significant waste-related impacts

5.4.1 Waste Production and Recycling

306-2 Management of significant waste-related impacts

5.4.3 Waste Disposal Contractor Management

306-3 Waste generated

5.4.1 Waste Production and Recycling

306-4 Waste diverted from disposal

5.4.2 Circular Economy

306-5 Waste directed to disposal

5.4.1 Waste Production and Recycling

205-1 Operations assessed for risks related to corruption

8.2 Professional Ethics

205-2 Communication and training about anti-corruption policies and procedures

8.2 Professional Ethics

205-3 onfirmed incidents of corruption and actions taken

8.2 Professional Ethics

207-1 Approach to tax

8.4 Tax Governance

207-2 Tax governance, control, and risk management

8.4 Tax Governance

303-5 Water consumption

5.3.1 Water Resource Risk Management

303-4 Water discharge

5.3.1 Water Resource Risk Management

303-3 Water withdrawal

5.3.2 Water Resource Withdrawal

303-2 Management of water discharge-related impacts

5.3.1 Water Resource Risk Management

303-1 Interactions with water as a shared resource

5.3.1 Water Resource Risk Management

303-4 Water discharge

5.3.4 Effluent Management

406-1 Incidents of discrimination and corrective actions taken

6.3 Human Rights

402-1 Minimum notice periods regarding operational changes

6.1.4 Labor-management communication

418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data

3.3 Customer Service and Management