I. On August 11, 2020, the Board of Directors approved the appointment of a dedicated Corporate Governance Officer, who is the top executive in charge of corporate governance-related matters . The business implementation included the following :

1. Organize the meetings of the Board of Directors and the Shareholders' meetings in accordance with the law.

2. Prepare the minutes of the meetings of the Board of Directors and the Shareholders' meetings.

3. Assist directors in assuming office and pursuing continuing education.

4. Provide directors with required information for business execution.

5. Assist directors in complying with the laws and regulations.

6. Report to the Board of Directors on the reviewing results of the compliance of the independent directors’ qualifications with the relevant laws and regulations at the time of their nomination, election and during their term of office.

7. Handle matters related to the change of directors.

8. Other matters stipulated in the Articles of Incorporation or contracts.

二、公司治理主管業務執行情形如下：

　　1.協助董事執行職務、提供所需資料並安排董事進修：

　　　(1).針對公司經營領域以及公司治理相關之最新法令規章修訂發展，提供董事會成員，並定期更新。

　　　(2).檢視相關資訊機密等級並提供董事所需之公司資訊，維持董事和公司內部溝通、交流順暢。

　　　(3).獨立董事依照公司治理實務守則，有與內部稽核主管或簽證會計師個別會面瞭解公司財務業務之需要時，協助安排相關會議。

　　　(4).依照公司產業特性及董事學、經歷背景，協助獨立董事及一般董事擬定年度進修計畫及安排課程。

　　2.協助董事會及股東會議事程序及決議法遵事宜：

　　　(1).確認公司股東會及董事會召開是否符合相關法律及公司治理守則規範。

　　　(2).協助且提醒董事於執行業務或做成董事會正式決議時應遵守之法規。

　　　(3).會後負責檢核董事會重要決議之重大訊息發布事宜，確保重訊內容之適法性及正確性，以保障投資人交易資訊對等。

　　3.擬訂董事會議程、召集會議，並於會議七日前通知董事及提供會議資料，議題如需利益迴避予以事前提醒，並於會後二十天內完成董事會議事錄。

　　4.依法辦理股東會日期事前登記、法定期限內製作開會通知、議事手冊、議事錄。

III. The continuing education of the Corporate Governance Officer is as follows: 

IV. The Corporate Governance Report as follows :

I. The Company has stipulated the prohibition of insider trading in Article 8 of the "Code of Ethical Conduct for Directors and Mangers", Article 15 of the "Procedures for Ethical Management and Guidelines for Conduct", and the "Procedures for Handling Material Inside Information". Besides, it has stipulated the prevention of improper disclosure of information in the "Procedures for Handling Material Internal Information".

II.The Company has stipulated the prohibition of insider trading in Article 16-1 of the ''Procedures for Handling Material Inside Information'' :

The directors ,managers and employees not to trade their shares before the news was made public or during the closed periods
1.Upon actually knowing any company financial report that will have a material impact on the price of the securities of persons specified, after the information is made definite, and prior to the public disclosure of such information, or within 18 hours after its public disclosure, such persons shall not purchase or sell, in the person's own name or in the name of another, non-equity corporate bonds that are listed on an exchange or an over-the-counter market.
2.Not to trade their shares before the news was made public or during the closed periods of 30 days before the annual financial report announcement and 15 days before the quarterly financial report announcement

III. The Company electronically informed the directors of the date of the meeting of the Board of Directors and the date of the financial report announcement . Additionally, it reminded the directors and insiders not to trade their shares before the news was made public or during the closed periods of 30 days before the annual financial report announcement and 15 days before the quarterly financial report announcement to comply with the laws and regulations.

IV. The details of the Company's insider trading education and training for 2023 are as follows:

V.Related specifications as follows :

I. The Company complies with the laws and regulations of its location and follows the spirit and basic principles of human rights protection enshrined in the Universal Declaration of Human Rights, the Global Covenant, the International Labor Organization Convention and various international human rights conventions, and actively implements various policies to protect human rights in the formulation of various regulations, treats and values all employees, and fully realizes its responsibility to respect and protect human rights.

II. The details of the Company's ''Huaman Rights Policy'' and ''Human Rights Concerns and Operations'' as follows :

I.The Company’s employee benefits include the following: Labor insurance, employer's compensation contract liability insurance, retirement benefits, annual health checkups, gifts for weddings, funerals, or births, working uniforms, bonuses or gifts for the three major holidays, employee remuneration, discounts for employees to purchase the Company’s construction projects, specific hotel accommodation discounts, year-end evening parties, and employee travels.

II.The Company has formulated the "Measures for Employee Travals''domestic and international tourism was organized,and holds regular or irregular seminars on education and training for employees.

III.Employee benefits and implementation,Work environment and employee safety protection measures as follows :

I. On November 11, 2020, the Board of Directors resolved to formulate the "Risk Management Policies" to strengthen the Company's governance and establish sound risk management to control the risks that may arise from various businesses within a tolerable range, so as to reasonably ensure the achievement of the Company's objectives.

II. The Company's risk management policies cover organization authority and responsibility, risk analysis, risk types, risk management process, information and communication.

III. The Company has established a risk management organization to distinguish risk management authorities and responsibilities. Each department must analyze and identify risks in order to effectively identify, measure, and control each of the Company's risks and keep them within acceptable range.

I. The risk management of the Company includes the management of "market risk", "investment risk", "credit risk", "hazard risk", "operational risk", "legal risk" and "other risks", as described below :

1. Market risk: Including the impact on the Company's finance and business due to domestic and foreign economic as well as technological and industrial changes, and the risk of financial loss resulting from changes in the value of financial assets and liabilities (including assets and liabilities on- and off-the statement of financial position) due to fluctuations in market risk factors (interest rates, exchange rates, stock prices and commodity prices).

2. Investment risk: Including fluctuations in the market price of short-term investments such as derivative transactions and financial wealth management; the operation and management of long-term investee companies.

3.Credit risk: refers to risks that customers, suppliers and counter-parties may fail to fulfill their contracts or obligations, resulting in losses.

4.Hazard risk: Safety protection and emergency response, referring to the risk of occurrence of major hazard events and losses.

5.Operational risk: refers to losses to the Company due to internal control negligence, human management and information system improprieties or failures.

Legal risk: refers to potential risks of financial or goodwill losses due to failure to comply with relevant regulations or the contract itself has no legal effect, ultra vires behavior, inadequate regulations, omissions in terms, or other factors, resulting in failure to bind the counterparty to perform its obligations in accordance with the contract.

7.Other risks: refer to risks that are not one of the above, but that would cause the Company to incur a material loss.

II. The Company's risk management organization structure, descriptions and appendices are as follows :

1. Board of Directors

The Board of Directors is the highest governance unit of the Company to establish effective risk management. It determines the overall risk management policy, supervises the operation mechanism related to risk management, and assumes the responsibility of risk management in accordance with the overall operation strategy and business environment.

2. Risk management promotion and implementation unit

The Company assigns the Senior Management to be the promotion and implementation unit for risk management, in charge of planning, executing and supervising risk management related matters.

3. Senior Management (President, Vice Presidents)

Coordinate cross-departmental risk management and communication.

4. Executives of all the Company's divisions

(1) Perform daily risk management activities.

(2) Responsible for analyzing and monitoring the risks associated with their units.

(3) After the risk is resolved, what shall be done to avoid or reduce the risk in the future?

5. Auditing Office

Supervise the risk management of each department of the Company.

本公司風險管理報告情形及報告內容如下：

1. Operational risks: The Company reviews the operational risks arising from the internal and external environment from time to time, and responds to them early to reduce risks and losses.

2.Interest Rate Risk：Central Bank of the R.O.C. continuous interest rate hikes since 2022,that increase the cost of capital , hence,issued guaranteed ordinary corporate bonds in 2023 September to reduce capital pressure and risks .

3.Human capital risk : Resently younger generations are less interested in the construction industry has led to labor shortages,the company are evaluating others manpower deployment.