Corporate Governance

Item for Evaluation	Status of Operation			Reason for Differences that Occurred in  the Company's Practice and Rules of Governance for Listed Company
	Y	N	Summary
i. Does the Company establish  and disclose the Code of Practice for Corporate Governance in accordance with the Code of Practice for Corporate Governance in Listed Companies?	V		The company has formulated a code of practice for corporate governance, and in line with the code, it strengthens the internal control system and enhances the transparency of information to safeguard the rights and interests of shareholders and stakeholders. and is disclosed  on the company's website http://www.jinligroup.com.tw.	No major difference
ii. Company shareholding structure and shareholders' rights 1. Does the Company stipulate internal operating procedures to deal with shareholder suggestions, doubts, disputes and litigation? 2. Does the Company have a list of the ultimate controllers of the major shareholders, and major shareholders of the actual controlled Company? 3.Does the Company establish, implement, and manage risk management and firewall mechanisms between related companies?     4. Does the Company have internal regulations that prohibit insiders from using unpublished market information to buy and sell securities?	V           V           V             V		1. The Company has a dedicated person and e-mail address to handle shareholder suggestions, doubts, disputes and litigation matters, and implement it according to procedures.   2. The actual information can be provided through the stock agency. The Company will disclose the list of the ultimate controllers of the major shareholders, and major shareholders in accordance with the law. 3. The assets and financial management rights and responsibilities of each relationship enterprise are independent, and they are handled according to the internal control system of the Company, and the risk control and firewall mechanism are indeed implemented. 4. The Company has established “Internal Major Information Processing and Prevention of Internal Transactions Management Operation Procedures”, which prohibits insiders from using market unpublished information to buy and sell securities. When the new directors and managers take office, the company also provides relevant normative information for publicity, and reminds the precautions involved in insider trading.	No major difference           No major difference           No major difference             No major difference
iii.Formation and responsibilities of the Board of Directors   1.Whether the board of directors has formulated a diversity policy, specific management objectives and guidelines for the composition of members and implemented them?                                                       2.Does the Company set up other functional committees on a voluntarily basis, in addition to the Remuneration Committee and the Audit Committee?   3. Will the Company formulate rules governing performance assessment of the board of directors, conduct periodic performance assessment annually and submit results of such performance assessment to the board of directors and reference such result in determining salary and remuneration payment and nomination for consecutive terms of the individual directors?       4. Does the Company evaluate the independence of the Certified Public Accountant on a regular basis?	V                                                               V             V                                   V		1.Article 20 of the Company's ‘Code of Practice on Corporate Governance’ stipulates, Explicitly regulate the diversity policy of the composition of the board of directors that board members should generally have the knowledge, skills and literacy necessary to perform their duties. In order to achieve the ideal goal of corporate governance, the overall ability of the Board of Directors should be as follows: (1) operational judgment ability (2) accounting and financial analysis capabilities (3) business management capabilities (4) crisis management capabilities (5) industrial knowledge (6) International market view (7) Leadership (8) Decision-making ability. The company's current Board of Directors, its members include business management, industry, law and other diversified fields of professionals, has been specifically implemented. In addition, At present, all directors and independent directors of the company have complete and rich academic experience and a diverse composition. The specific management goal of "the director who also serves as the company's manager does not exceed one-third of the number of directors" drives the company to give full play to the role of business decision-making and supervision. function. See page 13 for details on the implementation of diversity among board members.   2. Currently, the Company only sets up the Audit Committee and the Remuneration  Committee.         3. The Company had formulated “Rules governing the self-assessment or peer-to-peer assessments for the board of directors” on March 27, 2019 and will conduct a performance assessment for the board of directors at the end of the year, in addition, the Company has established Remuneration Committee, which regularly review the performance of directors and managers and  performance assessment in accordance with the revision of the salary payment policy, system, standard and reference such result in determining salary and remuneration payment and nomination for consecutive terms of the individual directors.   4. The Company selects the Certified Public Accountant from an accounting firm known for its creditbility. The firm has no interest in the Company and strictly remains independent. It also refers to the ‘Republic of China Accountants' Code of Ethics’No. 10 ‘Integrity, Justice, Objectivity and Independence’.  Review is conducted on a yearly basis, to: evaluate independence and eligibility of the Certified Public Accountant, ensure that the Certified Public Accountant does not hold any shares in the Company and does not hold any position in the Company. The evaluation results are then submitted to the Board of Directors for discussion, for reference for the appointment of Accountants. On May 12, 2020 and May 11 2021, the Board of Directors and the Audit Committee evaluated the Certified Public Accountant’s independence.	No major difference                                                                           No major difference             No major difference                                   No major difference
iv. Does the TWSE/TPEx listed companies have Competent and appropriate number of corporate governance personnel that specializes (or is involved) in corporate governance and appoint management for corporate governance (including but not limited to providing information necessary for directors and supervisors to perform their duties, assist directors and supervisors to comply with the laws and regulations, organizing board meetings and general shareholders' meetings, and compiling minutes of board meetings and general shareholders' meetings)?	V		The part time worker of General Manager's Office is responsible for corporate governance related matters, including: providing information required for directors to perform their business, handling matters related to the meetings of the Board of Directors and shareholders meeting in accordance with the law, handling company registration and change registration, recording the minutes of the meeting for the Board of Directors and shareholders' meetings, as well as records on status of latest government regulatory clauses.	No major difference
v.Did the Company establish communication channels with interested parties (including but not limited to: shareholders, employees, customers and suppliers), set up stakeholder areas on the Company's website, and respond in an appropriate manner to address important corporate social responsibility issues, in which the  stakeholders are concerned about?	V		The company has dedicated personnel and e-mail boxes to deal with matters related to the company's external relations and stakeholders, and provides diversified information channels through financial business briefings. To protect their interests.	No major difference
vi. Did the Company appoint a professional stock affair agent to take care of all matters related to the shareholders' meeting?	V		The Company appointed Sinopac Securities Co., Ltd.- Stock Affairs to handle the shareholders' meeting.	No major difference
vii. Disclosure of information 1. Did the Company set up a website to disseminate  financial business and corporate governance information?   2. Did the Company use other methods to disclose information (such as setting up an English website, having a dedicated person to be responsible to gather and disclose Company information, implementing the spokesperson system, and make Investors Conference accessible on the Company’s corporate website)?	V           V	V	1. The Company established a website in Chinese, while continuing to disclose related information; the same information for  financial matters and corporate governance is also accessible on the Market Observation Post System. 2. The company has set up a Chinese and English website, and has established information about the company's financial business and corporate governance information. In the future, the company's legal person briefing will be set up on the company's website, and will be reported regularly and irregularly at the public information observatory. Various financial and business related information. 3. The Company will announce relevant financial reports within the time limit in accordance with the law.	No major difference           No major difference                   In the future, the timing of the announcement will be considered based on the financial and operating conditions.
viii. Does the Company have other important information that helps to understand the operation of corporate governance (including but not limited to: employee benefits, employee care, investor relations, supplier relationships, stakeholder rights, status of directors and supervisors going through educational training, policies of risk management, implementation of policy and risk measurement standards, the implementation of customer policies, the company's purchase of liability insurance for directors and supervisors, etc.)	V		1. Care for employees' rights: the Company has established internal control and various management measures, which clearly define employee rights, obligations and welfare. The Company review these measures on a regular basis, to safeguard the rights of the employees. 2.Investor Relations: The Company holds a shareholders' meeting every year in compliance with the relevant laws and regulations. The Company also gives shareholders the opportunity to fully question and give proposals; in addition, the spokesperson system is set up to handle shareholders' suggestions, doubts and disputes. Currently, the information is fully disclosed through the Market Observation Post System and the Company websites, to let investors know about the Company’s operating conditions. 3. Supplier relationship: The company pays attention to the rationality of the purchase price. After going through quotation, price comparsion, price negotiations with several suppliers, the purchasing personnel will make a decision based on unit price, specifications, payment terms, delivery date, product and service quality or other materials. The Company establishes a long-term close relationship with the suppliers, cooperation, mutual trust and mutual benefit, and common pursuit of sustainable win-win growth. 4. Rights of interested parties: The Company and its banks, employees, customers and suppliers maintain a smooth communication channel and respect and maintain their legitimate rights and interests, and have a spokesperson system to answer investors' questions. The goal is to provide investors and stakeholders with transparent financial business information. 5. Directors and supervisors' training: The Directors of the Company have relevant professional knowledge. The directors of the Company have participated in relevant courses organized by the Securitites and Futures Insititute and other certified insititutions to understand their obligations. 6. Status on the implementation of risk management policies and risk measurement standards: when the Board of Directors meeting of the Company is held, directors provide professional comments and indicate the risks that the Company is about to face, to management personnel. The Audit Department will submit an audit plan based on the risk measurement assessment, then deliver it to the Board of Directors for approval. Thereonafter, the approved plan will be implemented accordingly, the actual audit status and report are submitted to the audit committee for review. In addition, after the relevant departments of the Company completed the internal control self-assessment for the year, the Company will pass the Internal Control System Declaration. 7. Implementation of customer policy: for a comprehensive range of services and the protection of customers, the Company communicates with customers efficiently to understand customer needs, to promote the interaction between the Company and its customers. Furthermore, customer policies are being reviewed from time to time during the Company’s internal meetings. 8. The Company purchased liability insurance for directors and supervisors: The Company has purchased insurance from Cathay Product Insurance for the directors and important staff; the insurance amount is US$8 million.	No major difference
ix. Please indicate the improvement of the Company's corporate governance evaluation results released by the Corporate Governance Center of the Taiwan Stock Exchange Co., Ltd. in the past year, and propose priorities and measures for matters not yet improved. (Not required for Company, not part of evaluation) 1. Status of improvements made 1. Does the company disclose the communication between independent directors, internal audit supervisors and accountants (such as the methods, events and results of communication on the company's financial reports and financial business conditions) on the company's website? Yes. 2. Has the company handled the verification and public handling procedures for major information of listed companies without being punished by liquidated damages? Yes. 3. Does the company release major news in English simultaneously? Yes. 4. Does the company handle the procedures in accordance with the relevant regulations such as the operation method for information declaration of listed OTC companies without being punished by liquidated damages? Yes. 5. Does the company upload the annual financial report disclosed in English 7 days before the ordinary shareholders' meeting?Yes. 2. Tasks to strengthen (top priority) and measures to take 1. Does the company website disclose relevant information including financial, business and corporate governance?Yes. 2. Does the company have an English company website that includes financial, business and corporate governance related information? Yes. 3. Does the company formulate policies to appropriately reflect the operating performance or results in employee remuneration and disclose it on the company website or annual report? Yes. 4. Does the company website and annual report disclose various employee welfare measures, retirement systems and their implementation? Yes. 5. Do the company's website and annual report disclose the protection measures for employees' personal safety and working environment and their implementation? Yes.

 

Date：June 21, 2023
 

Title	Name	Current Shares held		Current Shares held in the name of others		Current Positions in the Company and Other Companies
		Share	Shareholding %	Share	Shareholding %
Chairman	Chong, Chun Lung	35,303,883	19.01%	10,824,408  (Remark 1)	5.83% (Remark 1)	Chairman and General Manager of the Company Chairman, Dragon Million (Asia) Limited (BVI). Chairman, Jinli Group Holdings Limited (Bermuda). Chairman, Topoint Group Limited (BVI). 。 Chairman, Dragon Flair Limited (BVI).  Chairman, Golden Apple (HK) Int’l Trading Co. Limited  Chairman, Million Win Creation Limited Chairman, Chairman of Aiqi (Fujian) Footwear Co., Ltd. Chairman of Golden Apple (China) Co., Ltd. General Manager, Jinjiang Aiqi Plastic Products Co., Ltd. ’ Chairman, Changtai Golden Apple Industrial Co., Ltd. Chairman, LEADS BIO CO., LTD.
Director	Chen Honglin	─	─	─	─	E-commerce Sales Director of Golden Apple (China) Co., Ltd.
Director	Tsai Yunglung	─	─	─	─	Deputy General, Manager, Baumer Industrial Co., Ltd. Management Consultant of Yue Sheng Co., Ltd. Deputy General Manager of Yue Ting Investment Co., Ltd.
Director	Shiue You-Wei	─	─	─	─	Special Assistant to the Chairman, Asia Plastic Recycling Holding Limited General Manager of Chongzheng Management Consultant Co., Ltd.
Independent Director	Chen Jin-De	─	─	─	─	Senior Advisor of Jiuhua Real Estate Co., Ltd.
Independent Director	Yeh Ming	─	─	─	─	Director of Everterminal Co., Ltd.
Independent Director	Luo Ping	─	─	─	─	Co-founder of Lingmei (Cosmetics) Fujian Co., Ltd.

Remark 1: Chong, Chun Lung's other shareholdings, are10,824,408 shareholdings of the Company, gained through Dragon Million (Asia) Limited.

 The diversity policy of the board of directors
  In view of the diversity policy, fortifying and promoting the formation and healthy structure of the board of directors. The candidate of the company’s director should follow the nominating system that the Article of Incorporation regulates. Assessing the candidate’s experience qualification, evaluate profession background, integrity, and other related professional qualifications. After being passed by the board of directors, it will be appointed in the shareholders’ meeting. The composition of the members, except for the directors who also serve as managers, should not be more than one third of the seats. The board of directors should formulate diversified policy in view of operation, business model, and the need of development, included but not limited to the following:
(a) Basic requirement and value: gender, age, nationality, and culture.
(b) Judgment ability in operation, accounting and financial analysis capabilities, business management capabilities, crisis management capabilities, industrial knowledge, International market view,  Leadership and  Decision-making ability.
The company's current Board of Directors is composed by 7 directors, and the specific management goals and accomplishments of the diversified policy are as follows.

management goals	Achievement
The number of independent directors exceeds one third of the number of directors	reach
Directors who also serve as company managers should not exceed one-third of the number of directors	reach
Adequate and diverse professional knowledge and skills	reach

The implementation of the Board Diversity Policy is as follows:

Diversified Core   Name		basic component								Professional background				Professional knowledge and skills
		Nation	gender	as an employee	age
					21~30	31~40	41~50	51~60	61~70	finance	industry	law	tech	Operational Judgment	Management ability	leadership decision-making skills	crisis management ability	Industry knowledge	international market view
director	Chong, Chun Lung	HK	Male	V				V			V		V	V	V	V	V	V	V
	Chen Honglin	China	Male		V						V		V	V	V	V	V	V	V
	Tsai Yunglung	TW	Male					V			V		V	V	V	V	V	V	V
	Shiue You-Wei	TW	Male					V		V	V		V	V	V	V	V	V	V
independent director	Chen Jin-De	TW	Male						V		V		V	V	V	V	V	V	V
	Yeh Ming	TW	Male					V		V	V		V	V	V	V	V	V	V
	Luo Ping	China	Male				V				V		V	V	V	V	V	V	V

Information on the operation of the Audit Committee or the participation of the supervisor in the operation of the Board of Directors

Total committee members: 3；
Period of office: July 23, 2020 to June 22, 2023;
In the most recent  Audit Committee meetings, the status of independent directors attendance are listed as follows:

Position	Name	Actual Attendance	Attendance by Proxy	Actual Attendance Rate	Remark
Independent Director	Chen, Shih Ying	9	0	100%	─
Independent Director	Huang, Ta Hsiang	9	0	100%	─
Independent Director	Chong, Pui Yeung	5	1	56%	─

 

Meeting Held On	Period	Content of Discussion	Objections of independent directors see, reserve or reiterate Contents of the big proposed project	Comments from Independent Director	Implementation of Comments from Independent Directors
2022/03/30	Meeting No.10 of 2022 Quarter 4	Approved the employee and director compensation distribution and payment method for the fiscal year 2021.	None	All directors and independent directors were present and entitled to vote; matters were passed without objection.	Not applicable
		Approved the 2021 annual business report and 2021 consolidated financial statements.
		Established the "Internal Control System Statement" for the Company.
		Revised the "Asset Acquisition or Disposal Processing Procedures" for the Company.
		Revised the "Corporate Governance Practice Guidelines" for the Company.
		Revised the "Corporate Social Responsibility Practice Guidelines" for the Company.
2022/5/12	The 11th meeting, 2022, the 4th Term	Approved the assessment of the independence of the accountant.	None
		Appointed the accountant for the Company.
		Approved the profit and loss appropriation statement for the fiscal year 2021.
		Revised the "Articles of Incorporation" for the Company.
		Revised the "Rules of Shareholders' Meeting" for the Company.
		Modified the audit plan for the year 2022.
		Considered the proposal of reducing capital by 65% in cash and whether to include it in the agenda of the 2022 annual shareholders' meeting.
2022/6/7	The 12th meeting, 2022, the 4th Term	Approved the funding between companies in the Group.	None
		Revised the "Internal Control System" and "Internal Audit System" for the Company.
2022/8/30	The 13th meeting, 2022, the 4th Term	Approved the Company's consolidated financial statements for the second quarter of 2021.	None
		Approved the funding between companies in the group.
2022/11/11	The 14th meeting, 2022, the 4th Term	Approved the consolidated financial statements for the third quarter of 2022.	None
		Adopted the director and manager liability insurance plan.
		Changed the internal audit and agency personnel.
		Changed the spokesperson.
		Adopted the operational transformation plan.
2022/12/8	The 15th meeting, 2022, the 4th Term	Considered changing the accountant.	None
2022/12/28	The 16th meeting, 2022, the 4th Term	Approved the budget plan for the year 2023.	None
		Revised the operating procedures for managing insider trading and handling major internal information for the Company.
		Changed the head of the audit department.
		Approved the internal audit plan for the year 2023.
		Conducted a self or peer evaluation of the board of directors and individual directors.
2023/3/30	The 17th meeting, 2023, the 4th Term	Adopted the 2022 annual business report and 2022 consolidated financial statements.	None
		Established the "Internal Control System Statement" of the Company.
		Revised the "Articles of Incorporation" of the Company.
		Revised the "Corporate Governance Practice Guidelines" of the Company.
2023/5/8	The 18th meeting, 2023, the 4th Term	Approved the profit and loss appropriation statement for the fiscal year 2022.	None
		Approved the consolidated financial statements for the first quarter of 2023.
		Updated the "Internal Control System Statement" of the Company.

Salary and Compensation Committee Member Information

Information on the Salary and Remuneration Committee operations:

Total committee members: 3；
Period of office: July 23, 2020 to June 22, 2023; recent meetings held: 3 times(A); qualifications and attendance of the committee members are as follows:

Title	Name	Actual Attendance (Ｂ)	Attendance via Proxy	Actual Attedance Rate (%) (Ｂ/Ａ)(Remark)	Remarks
Committee Chair	Huang, Ta Hsiang	3	0	100%	─
Committee Chair	Chen, Shih Ying	3	0	100%	─
Committee Member	Chong, Pui Yeung	2	0	67%	─

Other mandatory records:
i. If the Board of Directors does not adopt or amend the suggestion proposed by the Salary and Remuneration Committee, it shall state the date and time of the Board of Directors meeting, the content of the proposal, the results of the resolutions reached by the Board of Directors, and how would the Company handle the suggestion of the Salary and Remuneration Committee (such as: salary and remuneration passed by the Board is better than that of the Salary and Remuneration Committee, description should be provided for the difference and reason): None.
ii. For matters decided as per resolutions reached by the Salary and Remuneration Committee, should there be any objections, reserved comments, and have a record or written statement, it should state the date, period, the content of the motion, the opinions of all committee members and how were members' opinions handled: None.

The reasons for discussion and resolution of the remuneration committee in the most recent year, and the company's handling of members’ opinions:

Date	Meeting	Resolution situation	The company's intentions for members Seeing
March 30, 2022/ (The 5th Meeting of 2022, the 4th Term)	Review the Company's 2021 employee and director remuneration distribution and payment methods.	After the chairman consulted all the members present, the proposal was passed without objection.	None
December 28, 2022/ (The 6th Meeting of 2022, the 4th Term)	1. Review the compensation and remuneration for the directors to be implemented by the Company in 2023. 2. Review the salary and remuneration for the managers to be implemented by the Company in 2023.
March 30, 2023/ (The 7th Meeting of 2023, the 4th Term)	Review the company's 2022 employee and director remuneration distribution and payment methods.

Internal audit
※In charge of internal audit work 
  (1)Drafting and implementing the annual audit plan and issuing audit reports on a                 regular basis
  (2)Promotion and review of self-inspection of internal control system
  (3)Regular follow-up audit findings and various improvement actions
  (4)Regularly report the audit business to the audit committee and the report of the                board of directors
  (5)Other irregular project audit matters
 
※Internal Audit Operation Goal
Assist the board of directors and managers to ensure the continuous and effective implementation of the internal control system to achieve the three goals of the internal control system:
　(1) Effectiveness and efficiency of operation
　(2) Reliability of financial reporting
　(3) Compliance with relevant laws and regulations

※Appointment and removal of internal auditors

The appointment and removal of the head of internal audit shall be approved by the audit committee and a resolution of the board of directors shall be submitted.
In accordance with the Code of Practice on Corporate Governance and relevant laws and regulations, the appointment, dismissal, appraisal, and remuneration of internal auditors are signed by the audit supervisor for approval by the chairman of the board. The Code of Practice on Corporate Governance has been disclosed in the corporate governance section of the company's website.
 
※Communication methods and circumstances between independent directors and internal audit supervisors and accountants：

The company’s accountants report on the quarterly audit or review results of the financial statements and other related communication matters in the quarterly audit committee. Independent directors and accountants will also update and exchange information on the amendments to laws and regulations.
The company's internal audit supervisor reports on the company's quarterly internal audit implementation and internal control operations in the quarterly audit committee.

※Summary of previous communications between independent directors and internal audit supervisors：

The communication between independent directors of the company and the head of internal audit is good, and the main communication items in 2022 are extracted as follows：

Date	Communication focus
2022/06/09 The Audit Committee	Internal Audit  Report for May 2023
2023/05/08 The Audit Committee	Internal Audit  Report for April 2023
2022/03/30 The Audit Committee	Internal Audit  Report for January to March 2023
2022/12/28 The Audit Committee	Internal Audit  Report for December 2022
2022/12/8 The Audit Committee	Internal Audit  Report for November 2022
2022/11/11 The Audit Committee	Internal Audit  Report for August to October 2022
2022/08/30  The Audit Committee	Internal Audit Report from May to July 2022
2022/06/07 The Audit Committee	Internal Audit Report for April 2022
2022/05/12 The Audit Committee	Internal Audit Report for March 2022
2022/03/30  The Audit Committee	Internal Audit Report for January-February 2022 2021 "Declaration of Internal Control System"

 
※Summary of previous communications between independent directors and accountants：

Communication between the independent directors and the internal audit supervisor and accountant (shall include the major issues, methods and results of the company's financial and business conditions).

The independent director of the Company is also a member of the audit committee. The internal auditor of the Company has submitted the audit report and the follow-up report to the Chairman of the Board of Directors, and will be delivered to “each” of the Audit Committee members before the end of the audit project, and the internal audit supervisor of the Company. The audit committee will report to the audit committee for the second time; the accountant will need to communicate with the Audit Committee according to the agenda of each meeting. In addition to the above, the audit supervisor and accountant should also contact the independent director directly as needed, and the communication is in good status.

Date	Communication focus
2023/05/08  The Audit Committee	Report on the review of the consolidated financial report for the first quarter of 2023 and communication with the corporate governance unit
2023/03/30  The Audit Committee	Report on the review of the consolidated financial report for the fourth quarter of 2023 and communication with the corporate governance unit
2022/11/11  The Audit Committee	Report on the review of the consolidated financial report for the third quarter of 2022 and communication with the corporate governance unit
2022/08/30  The Audit Committee	Report on the review of the consolidated financial report for the second quarter of 2022 and communication with the corporate governance unit
2022/05/12  The Audit Committee	Report on the review of the consolidated financial report for the first quarter of 2022 and communication with the corporate governance unit
2022/03/30  The Audit Committee	Report on the review of the 2021 consolidated financial report and communication with the corporate governance unit

 

Employee welfare, personal safety and working environment

 
※Employee Benefits
(1) Employee welfare measures
Talents are the company's most cherished important asset. We carefully cultivate, cherish and care for every colleague, so that they can achieve balanced development in work, life and leisure.
Talents are the company's most cherished important asset. We carefully cultivate, cherish and care for every colleague, so that they can achieve balanced development in work, life and leisure.
The company hopes that all colleagues can understand the company's daily behavior as quickly as possible, work and live more happily, and improve the quality of each of our members in accordance with the requirements of the regulations.
The company hopes that all colleagues can understand the company's daily behavior as quickly as possible, work and live more happily, and improve the quality of each of our members in accordance with the requirements of the regulations.
All colleagues in the company, regardless of age, position, or gender, have the obligation and responsibility to maintain the dignity of all colleagues and ensure full implementation.
All colleagues in the company, regardless of age, position, or gender, have the obligation and responsibility to maintain the dignity of all colleagues and ensure full implementation.
Employees’ rights are as follows:
A. Equal employment.
B. Get paid according to work.
C. Enjoy the right to rest and vacation in accordance with company regulations.
D. Enjoy labor safety, sanitation and protection rights.
E. The right to participate in learning and training.
F. The right to appeal in a reasonable way regarding unreasonable handling by the supervisor.
F. Have the right to appeal in a reasonable way regarding unreasonable handling of matters by the supervisor.
G. Provide social insurance and housing provident fund for employees.
H. Hold birthday parties regularly and give out birthday gifts.
I. Organize major festivals and celebrations.
J. Provide staff accommodation.
(2) Staff education and training Talent is the company's most important core competitiveness, and continuous education and training can motivate employees' personal potential, enhance employee knowledge, enable effective use of human resources, and thereby improve the company's overall operating performance and achieve the company's operating goals. The measures to implement the staff training policy are as follows: A. Training for new recruits: After the new recruits come to our company, they are guided by an exclusive instructor. In addition to familiarizing the new recruits with the working environment, they also strengthen their recognition and understanding of the company. Various departments also plan basic training courses for new recruits to help new recruits learn relevant knowledge about work. It includes company profile, company organizational structure, employee handbook, environmental protection knowledge, quality and environmental policy and company rules and regulations, production safety and health and other knowledge training. B. On-the-job training: The company formulates a public course plan for the next year at the end of each year. The plan is planned by the company or various departments for internal training tasks. The internal training courses can be taught by internal lecturers, such as the use of lifts and sewing machines. Proper use and safety of electricity in the molding workshop, etc., to ensure that employees use working machines correctly, effectively improve work efficiency and prevent occupational injuries.
C. Management training: The company arranges various management skills training for each level of executives according to their characteristics, and establishes a team's common vision and business consensus.
The management courses include social responsibility policies, goals and SA8000 management rules, management procedures and hazard identification and control, and cultivate their personal leadership style, establish management capabilities and maintain employee safety.
(3) Retirement system and its implementation status
The company's operating entity, Golden Apple (China) Co., Ltd., is mainly responsible for withdrawing pensions to the special accounts of the local government's financial department on a monthly basis in accordance with the "Regulations on Basic Pension Insurance for Enterprise Employees" of the country where it operates.
(4) Agreement between labor and management
The company has always attached importance to the rights and interests of employees and harmonious labor-management relations. With the company's emphasis on employee opinions, employees can directly communicate with the human resources department or appropriate senior supervisors to maintain good relationships. Therefore, no major labor disputes have occurred so far.
(5) Various employee rights protection measures
The company has an internal control system and various management measures, which clearly specify the rights and obligations of employees and welfare items, and regularly reviews the content of benefits to protect the rights and interests of employees.

※Protection measures for the working environment and personal safety of employees
The company believes that only healthy employees can create high-efficiency and high-quality work performance, so it is committed to providing employees with a safe and healthy working environment.
In terms of work safety, the company conducts enterprise safety management in accordance with the safety production standardization of the manufacturing industry, formulates a complete safety management system, identifies and investigates hazardous and harmful factors, actively takes essential technical measures, and uses continuous education, training and publicity.
Guide, develop employees’ emergency response capabilities and safety concepts, strengthen employees’ cognitive ability, establish a work injury prevention and tracking system, and create a safe working environment, so as to reduce the probability of accidents in the work environment and reduce the disadvantages to company assets and employee safety Guide, develop employees’ emergency response capabilities and safety concepts, strengthen employees’ cognitive ability, establish a work injury prevention and tracking system, and create a safe working environment, so as to reduce the probability of accidents in the work environment and reduce the disadvantages to company assets and employee safety
influences.
Invest in the improvement of die-casting and surface treatment production lines, and partly replace part of manual operations with machinery to reduce the possible impact of employees on the body during the production process.

※Protection measures for the working environment and personal safety of employees
The company's operating entity, Golden Apple (China) Co., Ltd., is mainly responsible for withdrawing pensions to the special accounts of the local government's financial department on a monthly basis in accordance with the "Regulations on Basic Pension Insurance for Enterprise Employees" of the country where it operates.

 
 

push the project	Implementation (Note 1)			Differences and reasons with the Code of Practice for Sustainable Development
	Yes	No	Summary note
1.Has the company established a governance structure to promote sustainable development, and set up a dedicated (part-time) unit to promote sustainable development, which is authorized by the board of directors to handle senior management, and supervised by the board of directors?		V	The Company has not yet established a governance structure to promote sustainable development and set up a dedicated (part-time) unit to promote sustainable development.	In the future, a governance structure to promote sustainable development will be established according to actual needs, and a dedicated (part-time) unit to promote sustainable development will be set up.
2.Does the company conduct risk assessments on environmental, social and corporate governance issues related to company operations in accordance with the principle of materiality, and formulate relevant risk management policies or strategies? (Note 2)	V		The company has not yet conducted risk assessments on environmental, social and corporate governance issues related to company operations in accordance with the principle of materiality. At present, it has formulated a code of practice for sustainable development, which will continue to be implemented in the future.	No major differences.
3.environmental issues (1)Whether the company has established an appropriate environmental management system according to its industrial characteristics？	V		The Company's subsidiaries in China, Golden Apple (China) Co., Ltd. and Aiqi (Fujian) Shoe Plastic Co., Ltd., have obtained temporary permits for pollutant discharge, which are implemented in accordance with the relevant regulations of the Jinjiang Environmental Protection Bureau to promote the environmental management system, and Set up part-time environmental safety and health management personnel, responsible for promoting and maintaining environmental safety management.	No major differences.
(2)Is the company committed to improving energy efficiency and using recycled materials with low impact on the environment?	V		The company is committed to improving the utilization efficiency of various resources. In addition to recycling water resources, it also cooperates with suppliers to recycle packaging materials for reuse, and formulates hazardous substances and pollution monitoring specifications in ISO management system documents to comply with regulations and the company's environmental safety and health. Policy commitment and reducing the burden on the environment.	No major differences.
(3) Has the company assessed the current and future potential risks and opportunities of climate change for the company, and taken relevant countermeasures?	V		Pay attention to and adjust the temperature and opening hours of the company's business premises and office air conditioners at any time to achieve the goal of energy saving and carbon reduction.	No major differences.
(4) Has the company counted greenhouse gas emissions, water consumption and total weight of waste in the past two years, and formulated policies for greenhouse gas reduction, water use reduction or other waste management?	V		The company has gradually updated the information system to reduce the amount of paper used in the office. In addition, all office locations cooperate with continuous garbage sorting and resource recycling operations to reduce waste.	No major differences.
4.social issues (1) Does the company formulate relevant management policies and procedures in accordance with relevant laws and international human rights conventions?	V		In accordance with the relevant labor laws and regulations, the company has formulated various management systems and norms such as personnel management rules and employee work rules to protect the legitimate rights and interests of employees.	No major differences.
(2) Does the company formulate and implement reasonable employee benefit measures (including remuneration, vacation and other benefits, etc.), and appropriately reflect business performance or results in employee compensation?	V		Through internal education and training, the company communicates work rules to employees, encourages participation in social welfare, and measures for energy conservation and carbon reduction. In addition, the articles of association of the company clearly stipulate that if there is a profit in the current year, more than one thousandth of the profit will be allocated as employee compensation, which will be distributed to employees in the form of shares and/or cash.	No major differences.
(3) Does the company provide employees with a safe and healthy working environment, and conduct regular safety and health education for employees?	V		The company has provided employees with a safe and healthy working environment and conducted employee education and training in accordance with relevant laws and regulations such as building public safety and fire safety.	No major differences.
(4) Does the company establish an effective career development training program for employees?	V		The company establishes an annual employee training plan, and regularly conducts internal and external training for employees according to their job functions and abilities.	No major differences.
(5) Does the company follow relevant laws and international standards, and formulate relevant policies and complaint procedures for the protection of consumer or customer rights and interests regarding issues such as customer health and safety, customer privacy, marketing and labelling of products and services?	V		The company has a customer contact line, and has special personnel responsible for handling customer-related issues to protect consumer rights.	No major differences.
(6) Has the company formulated a supplier management policy, requiring suppliers to follow relevant norms on issues such as environmental protection, occupational safety and health, or labor rights, and their implementation?	V		The company formulates supplier management measures, regularly evaluates suppliers, and the contracts signed with suppliers have relevant restrictions.	No major differences.
5. Does the company refer to the internationally accepted reporting standards or guidelines to prepare reports that disclose non-financial information of the company, such as sustainability reports? Has the previous disclosure report obtained the assurance or assurance opinion of the third-party verification unit?		V	The company has not prepared a sustainability report.	In the future, a sustainability report will be prepared according to actual needs.
6. If the company has its own sustainable development code in accordance with the "Code of Practice for Sustainable Development of Listed OTC Companies", please describe the difference between its operation and the prescribed code: The company has formulated a code of practice for sustainable development of listed OTC companies , and follow, there are no significant differences.
7. Other important information to help understand the implementation of promoting sustainable development: None.