Stakeholder Engagement

Everlight Chemical maintains frequent engagement with key stakeholders, including shareholders, suppliers/contractors, employees, communities, government agencies, and banks. Shareholder meetings and supplier training sessions are well-documented, with particularly high interaction observed with shareholders and suppliers. The company maintains open communication with employees and actively engages with external stakeholders. While interaction with communities, government, and banks is less frequent, it remains constructive.

▍Assessment Process for Stakeholders and Material Topics

We refer to material topics identification process of the latest version of the GRI standards (2021) to evaluate the impacts of the environment, economy, people/human rights and other issues on Everlight and manage them based on actual and potential impacts.

1

Understand the organization’s context

Stakeholder identify and compile a list of ESG issues

  • Stakeholder Identification

  • Source of potential material topics

  • Survey on stakeholder concerns

2

Identify Actual and Potential Impacts

Impact Assessment of Material Topics Completed by Internal Management Team

  • Assess the Impact of Everlight’s Operational Activities on the Economy, Environment and Human/Human Rights

3

Assess the significance of impacts

Identify Six Material Topics and define KPIs to align with SDGs Indicators

  • Determination of Materiality Threshold

  • Identification of Material Topics

4

Determine Material Topics with relevant performance indicators for Reporting

Determine Material Topics, Management Approaches and Performance Indicators for Reporting

  • Determination of Material Topics for Reporting, Management Approaches, and Indicators

  • We aligned these six material topics with the United Nations Sustainable Development Goals (SDGs) to ensure that the established management indicators are consistent with the SDGs.

▍Material Topics and Correspondence with SDGs

In response to the material topics identified by Everlight in 2023, and in alignment with international ESG trends and SASB Chemicals industry benchmarks, we have selected core Sustainable Development Goals (SDGs) that are responsive to Everlight’s strategic development direction. We have also established specific targets and corresponding indicators, and pragmatically adjusted and defined concrete performance indicators.

Management
Indicators		 2024
Targets		 2024
Results		 2025
Targets		 United Nations Sustainable Development Goals (SDGs)
Ratio of Own Funds to Total Assets > 50% Standalone FS: 74%

Consolidated FS:  67%

 > 50%
Key Information Equipment Downtime/Occurrences【 Note 1】 No more than 240 minutes and 1 occurrence per month 0 0
No more than 120 minutes and 1 occurrence per month
BCM Medium- and High-Risk Improvement Achievement Rate【Note 2】 100% 100% 100%

Note 1: The original indicator was monthly availability of key information systems and network services (≥ 99.9%). It was revised to tolerable downtime and number of interruptions for key equipment and systems.

Note 2: The original indicator was the “number of BCM medium- and high-risk improvements,” which focused only on reported cases. It was revised to the “achievement rate of BCM medium- and high-risk improvement items” to enhance relevance and effectiveness.

Management
Indicators		 2024
Targets		 2024
Results		 2025
Targets		 United Nations Sustainable Development Goals (SDGs)
104 Employer Brand Survey PR Value PR ≥ 90 97.7 PR ≥ 90
Annual Employee Turnover Rate (%) ≤ 14% 15.8% ≤ 15%
Implementation of TTQS System
Establishment of Competency Training System		 Construction
(Plant III)		 Construction
(Plant III)		 Construction
(Headquarters)

Management Indicators 2024
Targets		 2024
Results		 2025
Targets		 United Nations Sustainable Development Goals (SDGs)
Water Recycling R2 (%) ≥ 94 92 ≥ 92
Total Water Withdrawal (ML) ≤ 872 628.5 ≤ 872

Management Indicators 2024
Targets		 2024
Results		 2025
Targets		 United Nations Sustainable Development Goals (SDGs)
Wastewater Treatment Compliance Rate (originally listed as a water resource management indicator) 100 100 100
Air Pollutant Emission Reduction Rate per Unit of Output (%) ≥ 2 -7 ≥ 3
Waste Recycling Rate (%) ≥ 71 78 ≥ 79
Hazardous Industrial Waste Recycling Rate (%) ≥ 6.3 13.5 ≥ 7.3

Management Indicators 2024
Targets		 2024
Results		 2025
Targets		 United Nations Sustainable Development Goals (SDGs)
Proportion of Revenue from Sustainable Products (%) ≥ 73% 73% ≥ 73%
Contribution of New Products (%) 10% 10% 11%

Management Indicators 2024
Targets		 2024
Results		 2025
Targets		 United Nations Sustainable Development Goals (SDGs)
Greenhouse Gas Emission Intensity
tCO2e / million output value		 Original target: ≤ 8.3
Revised target: ≤ 8.96		 8.92 ≦ 8.8

▍Communication Channels With Stakeholders

Everlight Chemical engages with various stakeholders through diverse communication channels and continuously gathers feedback for improvement, ensuring meaningful stakeholder interaction.

Shareholders / Investors

Shareholders and investors are vital as they provide capital and have the right to access information. Their evaluation directly impacts share price and corporate image.

Key Concerns / Business performance, corporate governance, business strategy, investment plans.

Communication Channels & Frequency /
1. Annual report & AGM (1/year)
2. Investor hotline/email
3. Investor conferences (2/year)
4. Corporate website & Market Observation Post System

Contact / Ms. Lin, Finance Dept.

  • 2024 Communication Results

Engagement Count

  • AGM: 39,494 (incl. e-voting)
  • Investor inquiries: 15
  • Investor briefings: 20 (held in Apr & Aug)

Topics Discussed

  1. Current status and outlook for photoresists and slurries
  2. Stock performance
  3. Business results & product development

Actions / Survey Results

  1. AGM Q&A included in meeting minutes
  2. Investor briefings published online
  3. ESG progress and goals shared by spokesperson; feedback delivered to management

Customers / Brand Owners

Customers and brand partners are key to sustainable development.  We focus on dual transformation to provide high-value products and solutions.

Key Concerns / Business performance, Green innovation/products, Environmental responsibility, Labor relations.

Communication Channels & Frequency /
1. Satisfaction survey (1/year)
2. Email
3. Customer meetings (irregular)
4. Trade shows

Contact / Contact Us

  • 2024 Communication Results

Engagement Count

  • 168+ survey responses
  • 50+ customer meetings
  • 36+ exhibitions

Topics Discussed

  1. Inconvenience in urgent pickups & inflexible delivery
  2. Carbon emissions data inquiries
  3. Use of organic solvents in manufacturing
  4. Market pricing & trademark issues
  5. Brand/technology exchange

Actions / Survey Results

  1. Considering additional logistics providers
  2. Provided carbon data from manufacturing phase
  3. Improved solvent systems to reduce risks
  4. Adjusted pricing & packaging to enhance brand visibility

Employees

Employees are partners in sustainable growth.  The company offers competitive pay/benefits and promotes well-being.

Key Concerns / Business performance, Employee welfare/protection, Labor conditions, Labor relations.

Communication Channels & Frequency /
1. Management & monthly meetings
2. Labor-management meetings (quarterly)
3. Welfare committee (quarterly)
4. Various committees (irregular)
5. Employee satisfaction survey (1/year)
6. Year-end forums (1/year)
7. Performance reviews (2/year)
8. Suggestion boxes & bulletin boards (year-round)

Contact / Mr. Tsai, HR Dept.

  • 2024 Communication Results

Engagement Count

  • 12 monthly meetings, 4 labor meetings, committee sessions
  • 857 survey responses
  • 650 year-end forum participants
  • 5 experience workshops
  • 1,350 employees, 2 reviews/year
  • 2 suggestion box submissions

Topics Discussed

  1. Mar 2024 satisfaction survey to assess employee concerns
  2. Topics with labor union: salary adjustment, union promotion, pension base increase

Actions / Survey Results

  1. Launched performance training
  2. Improved salary structure & working environment
  3. Introduced union promotion briefing
  4. Enhanced welfare satisfaction

Suppliers / Contractors

Suppliers and contractors are essential for production, governance, and reputation.  Communication helps reduce risks and costs.

Key Concerns /
Supplier management, Environmental management, Social responsibility, Corporate governance, Business integrity.

Communication Channels & Frequency /
1. On-site & remote audits
2. Questionnaires (ESG & satisfaction)
3. Contracts
4. Annual supplier/contractor training
5. Phone/email/web communication
6. Feedback/grievance mailbox

Contact / Contact Us

  • 2024 Communication Results

Engagement Count

  • Suppliers: 3,500+ people interactions; 38 companies, 55 people trained in 3 sessions
  • Contractors: 5,000+ people interactions; 1,279 person trained in 243 sessions

Topics Discussed

  • Suppliers:
    1. ESG report & policy explanation
    2. ESG assessments
    3. Quality audits & feedback surveys
  • Contractors:
    1. Supplier qualifications
    2. Risk evaluation via on-site inspections
    3. Safety regulations & workplace standards
    4. Procurement & integrity clauses

Actions / Survey Results

  • Suppliers:
    Results available in Supplier Management section and website
  • Contractors:
    One high-risk supplier identified and not renewed

Nearby Communities

Active community engagement reduces concerns and promotes corporate citizenship.

Key Concerns /
Environmental responsibility, public welfare.

Communication Channels & Frequency /
1. Community cleanup (irregular)
2. Visits with village chiefs (irregular)
3. River patrol (weekly; data uploaded monthly)
4. Visits to local schools (4-6/ year)

Contact / Contact Us

  • 2024 Communication Results

Engagement Count

  • Cleanup: 4 people
  • Village visits: 2
  • River patrols: 15
  • School visits: 6

Topics Discussed

  1. Coastal cleanups
  2. River inspections & reporting
  3. Magazine donations to schools

Actions / Survey Results

Removed ~500kg of waste, donated Future magazines to rural schools, ongoing cleanups and river patrols.

Government Agencies

The company follows regulations and maintains transparent communication to foster trust and sustainable industry development.

Key Concerns /
Corporate governance, Environmental responsibility, Labor relations.

Communication Channels & Frequency /
1. Participation in briefings/seminars/forums
2. Compliance audits & inspections
3. Official correspondence & calls

Contact / Contact Us

  • 2024 Communication Results

Engagement Count

  • 75+ instances

Topics Discussed

  1. Compliance with policies and regulations
  2. Promotion of sustainable development action plans
  3. Protection of labor rights and occupational safety

Actions / Survey Results

  1. Voluntary reporting and audit cooperation
  2. Participation in government outreach activities
  3. Board restructured; members appointed to Risk Management Committee & ESG Committees

Banks

Banking partnerships ensure financial stability, funding access, and competitive interest rates.

Key Concerns /
Business performance, Corporate governance.

Communication Channels & Frequency /
1. Visits (irregular)
2. Website (irregular)
3. Phone communication (irregular)

Contact / Ms. Hsu, Treasury Dept.

  • 2024 Communication Results

Engagement Count

  • 2 people / 50+ contacts

Topics Discussed

  1. Business performance updates
  2. Contract renewal terms
  3. FX & interest rate discussions

Actions / Survey Results

Maintained strong communication & cooperation; attended economic briefings; negotiated favorable loan terms.

External Industry Associations

Through industry association participation, the company stays informed and contributes to industry sustainability and competitiveness.

Key Concerns /
Corporate governance, Environmental responsibility, Employee welfare.

Communication Channels & Frequency /
1. Association websites
2. Regular meetings
3. Seminars & forums
4. Correspondence & phone communication

Contact / Contact Us

  • 2024 Communication Results

Engagement Count

  • 100+ instances

Topics Discussed

  1. Shared sustainability concerns
  2. Promoted industry collaboration & best practices
  3. Labor rights & social responsibility
  4. Union partnerships

Actions / Survey Results

Frequent engagement with associations, actively involved in awareness initiatives.