Sustainability policies, planning, and implementation results – regular reporting/submission to the Board of Directors
To implement the philosophy of sustainable operation and strengthen the Company’s operational systems in the three major areas of environmental protection, social responsibility, and corporate governance – thereby achieving sustainable development goals – and in accordance with Article 27 of the Corporate Governance Best Practice Guide for TWSE/GTSM Listed Companies, the Company established a Sustainable Development Committee under the Board of Directors at the end of 2023. Under this committee, two previously established functional groups – the Sustainable Development Team and the Risk Management Team – were integrated.
 
Since 2022, the results of greenhouse gas inventory and sustainability report compilation have been regularly reported to and approved by the Board of Directors. In 2023, climate change was also identified as a key issue. The Company reviewed the types and degrees of impacts of existing sustainability issues, assessed the scope of material impacts to revise existing procedures, and incorporated material environmental and social impacts into the Board of Directors’ supervision scope.
 
In the fourth quarter of 2024, the IFRS Sustainability Disclosure Standards implementation plan was launched. Starting from the fourth quarter of 2025, the progress of the plan has been reported quarterly to the Board of Directors. In 2025, the Sustainable Development Committee exercised its authority to supervise and provide recommendations, and a total of 3 discussion items and 13 report items were subsequently submitted to the Board of Directors.

 
2025 Items proposed to the Board of Directors




 
 


2025/01/14

●【Report】WT Foundation Executive Report
●【Discussion】Donation to the WT Foundation.





 
 


2025/02/25

●【Report】Update on 2025 Q1 Greenhouse Gas Inventory and Verification.
●【Report】Update on 2025 Q1 Implementation Report of the Company’s Introduction Plan of IFRS Sustainability Disclosure Standards.





 
 


2025/04/15

●【Report】Resolutions of the Sustainable Development Committee.





 
 


2025/05/08

●【Report】Update on 2025 Q2 Greenhouse Gas Inventory and Verification.
●【Report】Update on 2025 Q2 Implementation Report of the Company’s Introduction Plan of IFRS Sustainability Disclosure Standards.





 
 


2025/06/06

●【Report】Resolutions of the Sustainable Development Committee.
●【Discussion】Appointment of the 2nd Term of the Sustainable Development Committee members.





 
 


2025/08/06

●【Report】Communication with Stakeholders in 2024.
●【Report】Update on 2024 Sustainable Development.
●【Report】Update on 2025 Q3 Greenhouse Gas Inventory and Verification.
●【Report】Update on 2025 Q3 Implementation Report of the Company’s Introduction Plan of IFRS Sustainability Disclosure Standards.
●【Discussion】The 2024 Sustainability Report.





 
 


2025/11/04

●【Report】Update on 2025 Q4 Greenhouse Gas Inventory and Verification.
●【Report】Update on 2025 Q4 Implementation Report of the Company’s Introduction Plan of IFRS Sustainability Disclosure Standards.

 
 





 
 
 
 

WT has voluntarily formulated sustainable development policies and initiatives covering Environmental, Social, Governance, and Economic & Trade Compliance, which are published after approval by the Board of Directors or the Chairman. In 2025, the review of policy aspects across various sustainability issues was expanded. In addition to adding a Tax Policy and Management Guidelines, the Company also revised its Environmental Policy, Climate Change Policy and Initiatives, Biodiversity Commitment and No Deforestation Commitment, Hazardous Chemicals Management Policy, Conflict Minerals Policy, Social Policy & Code of Conduct, Occupational Safety and Health Policy, Supplier Code of Conduct, and General Affairs Supplier Code of Conduct in order to continuously align with sustainability trends.

 SDGs Policy ➔   Hazardous Chemicals Management Policy ➔   General Affairs Supplier Code of Conduct ➔   Ethical Corporate Management Best Practice Principles ➔   Environmental Policy ➔   Conflict Minerals Policy ➔   Occupational Safety and Health Policy ➔   Compensation & Clawback Policy ➔   Climate Change Policy and Advocacy ➔   Social Policy & Code of Conduct ➔   UNCAC Anti-corruption Policy ➔   Regulations Governing the Share Ownership of the CEO and Non-Executive Directors ➔   Biodiversity and Zero Deforestation Commitment ➔   Supplier Code of Conduct ➔   Anti-corruption, Anti-bribery & Anti-money laundering Policy ➔
 


 

Management of material impacts from sustainability issues
WT has procedures in place requiring the policies, planning and implementation of specific matters in the course of operation to be, regularly or occasionally, presented or submitted to the Board of Directors for discussion. For example, Articles 10 and 12 of the Rules of Procedure for Board of Directors’ Meetings and Articles 25 and 35 of the Corporate Governance Best Practice Principles clearly stipulate the types of matters that must be discussed or resolved by the Board. Article 8 of the “Sustainable Development Best Practice Principles” requires the proposals and implementation of sustainable development policies, systems, management guidelines, and specific implementation plans to be presented to the Board on an occasional basis. In addition, the Ethical Corporate Management Best Practice Principles and the Procedures for Ethical Management and Guidelines for Conduct specify
that the formulation of ethical operation policies and prevention plans, any major violations determined by investigation, or any major losses caused to the company must be presented to the Board.
According to applicable laws and regulations or internal procedures, items need to be adopted by resolution of the Board are submitted for “discussion”, while those do not require to be adopted by resolution of the Board are submitted for “report”. After being signed and approved by senior management, an item is added by the Secretariat of the Board to the agenda of next Board meeting for the Board to make a resolution in the case of a discussion item, or raise questions or made suggestions in the case of a report item. Please refer to the WT’s official website for Major Resolutions of Board Meetings in 2025.