京元電子

ESGOverview Message from the Management Stakeholder area Corporate Governance Sustainable Value Chain Environmental Friendliness Employee Care Social Prosperity Sustainability report Customer Products and Services

Stakeholder Identification

The Sustainable Development Committee adopts the five principles of the AA1000 Stakeholder Engagement Standard 2015 (AA1000SES 2015): Dependency, Responsibility, Tension, Influence, and Diverse Perspectives, to identify groups or organizations that influence, or are influenced by King Yuan Group. Seven categories of stakeholders directly connected to the Company were identified, including employees, customers, investors, suppliers, contractors, communities, and government agencies.

Communication between Stakeholders

King Yuan Group's Major Stakeholders and Communication Channels and Frequency：

Stakeholder	Communicaton Topic	Communication Channel	Frequency
Employees	Recruitment Vacation system salary bonus career development Employee physical and mental health Labor-management communication	Labor-management meeting	Quarterly
		Staff symposium	Quarterly
		Symposium for new employees	Quarterly
		Symposium for foreign employees	Semi-annually
		Department meeting	Weekly/Monthly
		Improvement proposal system	Irregularly
		Grievance Handling Committee	As needed
		Personnel Review Committee	As needed
		Employee Message Board	Permanent
	Employee engagement	Employee questionnaire	Every 2 years
	Employee benefits	Year-end banquet	Every year
	Welfare committee activities	Welfare committee meeting	Quarterly
	Welfare committee activities	Employee representative meeting	Permanent
	Club activities	Trade Union Committee	As needed
	Accident and work injury management	Occupational Safety and Health Committee	Quarterly
	Workplace safety	Occupational Safety and Health Committee	Quarterly
Customers	Corporate Social Responsibility Customer Commitment and Services Firefighting equipment installation and management Disaster prevention and emergency contingency Waste Management Environmental protection and safety and health related regulations and laws Environmental Protection Information Security Customer Privacy Customer Relations Management	Customer Satisfaction Survey	Annually
		Customer Questionnaire	Irregularly
		Email	Irregularly
		Customer document release	Irregularly
		Customer audit	Irregularly
		Company website	Irregularly
Investors	Operational Size Corporate Governance Financial performance Market image	Market Observation Post System	Irregularly
		Domestic and international investment forums	Irregularly
		General meetings of shareholders	Annually
Suppliers	Hazardous substance management Responsible Business Alliance Code of Conduct Procurement policy Integrity management and practice ethics Source of mining acquisition and employees’ rights	Supplier Meeting	Irregularly
		Supplier Audit	Irregularly
		Supplier risk assessment	Monthly
Contractors	Factory safety and health operation requirement Sign letter of guarantee	Contractor Negotiation Meeting	Monthly
Contractors		Email	Irregularly
Community	Industry-Academic Cooperation Care for disadvantaged Social welfare	Courses and visits	Irregularly
		Response from neighborhood chief	Irregularly
		Sponsoring art and cultural activities	Irregularly
Government Agencies	Overall education and training quality Corporate governance Regulation conformity Financial information transparency Contracting and Change Management Waste water discharge and management Waste management Water Resource Management Disaster prevention and emergency contingency Hazard substance/dangerous articles management Mechanical Equipment Safety Management Greenhouse gas management Green energy purchase and energy management	TTQS Assessment	Irregularly
		Correspondence and Email	Irregularly
		Promotional	Irregularly
		Issuing Orders	Irregularly
		External Official Documents	Irregularly
		On-site Inspection	Irregularly
		Public Regulatory Hearings	Irregularly

Identification of Key Issues and Determination of Material Issues

By analyzing internal sustainability goals and sustainability-related disclosure indicators such as GRI Standards, RBA, SDGs, ISO26000, SASB, TCFD, industry guidelines, and peers, as well as stakeholder expectations and needs, a total of 26 sustainability issues were identified. An impact assessment was conducted on negative risks and positive opportunities. Based on the degree of impact on the economy, environment, and people (including human rights) and the probability of occurrence, a scoring system from 1 to 5 was applied. Additionally, considering the principle of double materiality and the potential financial impacts of the company’s short-, medium-, and long-term operational plans, 12 material issues were determined.

Sustainability Risk (Negative) Impact Issue Matrix

Sustainability Opportunity (Positive) Impact Issue Matrix

2025 List of Major Issue

Material Issues	Corresponding GRI Topics	Material Issues	Corresponding GRI Topics
Economic Performance	GRI 201-1	Energy	GRI 302-1、302-3、302-4
Business Integrity	GRI 205-2、206-1	Greenhouse Gas Emissions	GRI 305-1~305-5
Climate Change	GRI 201-2	Employee Recruitment and Retention	GRI 2-7、2-8、202-2、401-1
Information Security	GRI 418-1	Employee Career Development	GRI 404-1、404-2、404-3
Supply Chain Management	GRI 308-2、414-2	Occupational Safety and Health	GRI 403-1~403-10
Customer Relationship Management	-	Human Rights	GRI 2-23、2-24、2-25、406-1、410-1

Contact email for Stakeholders