Sustainability (ESG)

Fulfillment of ESG and Deviations from the " Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies

Evaluation Item	Implementation Status			Deviations from “Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies” and Reasons
	Yes	No	Abstract Explanation
1. Does the company establish exclusive (or concurrently) dedicated first-line managers authorized by the board to be in charge of proposing the ESG policies and reporting to the board?			The Company follows the various plans and objectives announced in “Sustainable Development Best Practice” and gradually implement them within the company. The "corporate social responsibility (CSR) committee" was officially established in 2017 and renamed as ” the ESG Committee” in 2022. It is chaired by the president and convened by the head of the finance group. The organization is divided into five major functional groups, each led by a senior executive from a different field. The committee regularly convenes the five group leaders to review the implementation of sustainable development work and establish future sustainable work priorities and goals. The five functional groups operate separately according to the policies and indicators established by the committee, each developing corresponding plans and projects. They are also required to regularly monitor and track progress and report to the the ESG Committee. The ESG Committee is the central organization for company’s sustainable development. Externally, the committee reviews the ESG reports and identifies sustainable issues of concern to stakeholders. Responding to stakeholders is the foundation of our company's sustainable development, and the financial group executives reported the communication situation with stakeholders to the Board of Directors on May 9, 2024; internally, it formulates corporate sustainability policies, key performance indicators for each functional group, goals, plans, and reviews implementation performance. In addition to regular operations, the Committee tracks 17 sustainable management indicators across five aspects (product research and development management, environmental management, food safety management, sustainable procurement management, and occupational safety management) every quarter and monitors their implementation progress. For details on the sustainable management indicators, please refer to the ESG Report. In 2023, the Committee reported six times on sustainability-related matters to the board of directors, including: (1) greenhouse gas inventory and verification planning implementation; (2) review of the implementation status and key performance of sustainability work in that year, as well as future work plan; (3) implementation status of risk management policy. The Board of Directors paid attention to ESG and risk management implementation results, and urged the management team to make adjustments when necessary. The Committee listened to the opinions of the Board of Directors to strengthen adjustment items.	None
2. Does the Company follow materiality principle to conduct risk assessment for environmental, social and corporate governance topics related to company operation, and establish risk management related policy or strategy?			The main period for the data in this report is from Jan.1, 2023 to Dec.31, 2023. The scope of the data is mainly focused on Uni-President ‘s business in Taiwan, including the 5 general factories in Yongkang, Xinshi, Taichung, Yangmei, Zhongli and Kukou. The ESG committee conducts analysis based on the material principal of substantially report and establishes a systematic process to identify major stakeholders and sustainability issues, including reviewing major issues of the food industry at home and abroad, the impact of the value chain, and integrating relevant data of various departments to assess the significant ESG issues, formulate risk management policies for effective identification, measurement, monitoring and control, and take specific action plans to reduce the impact of the related risk. Based on the assessed risks, relevant risk management policies or strategies are formulated as Note 1. All factories of the company establish environmental management systems in accordance with ISO 14001 and continue to pass third-party verification, and conduct annual greenhouse gas inventory in accordance with ISO14064-1 specifications, track emission reduction results and disclose them in the sustainability report and the company's website publicly. (https://www.uni-president.com.tw)	None
3. Environmental Topic (1) Has the Company set an environmental management system designed to industry characteristics?			All factories of the company establish environmental management systems in accordance with ISO 14001 and continue to pass third-party verification, and conduct annual greenhouse gas inventory in accordance with ISO14064-1 specifications, track emission reduction results and disclose them in the sustainability report and the company's website publicly. (https://www.uni-president.com.tw)	None
(2) Is the Company committed to improving resource efficiency and to the use of renewable materials with low environmental impact?			Reducing energy consumption is the primary task for carbon reduction in enterprises, which includes replacing fuel oil with low-pollution natural gas and implementing energy-saving projects annually. These projects involve equipment replacement and renovation, equipment parameter optimization, production process control, and other measures. In 2022, the focus of energy-saving projects in each plant of the company was on replacing chillers and improving system operations. Uni-President implements energy management by setting energy-saving targets for each plant. In 2023, the average energy-saving rate in each plant reached 3.40%. In the future, Uni-President will continue to strengthen energy-saving rate management for each plant. We continued to purchase paper packaging materials certified by the FSC TM (Forest Stewardship Council) in the production of aluminum foil for the “MineShine” series and the“Try It!” series. The ratio of FSC TM procurement amount accounted for 38.72% of the total procurement amount of paper packaging materials in 2023.	None
(3) Does the Company evaluate current and future climate change potential risks and opportunities and take measures related to climate related topics？			The Company assesses the potential risks and opportunities of climate change for the present and future of the enterprise, and takes relevant response measures. Please refer to page 69 to 74 of the annual report for details.	None
(4) Does the Company collect data for greenhouse gas emissions, water usage and waste quantity in the past two years, and set energy conservation, greenhouse gas emissions reduction, water usage reduction and other waste management policies?			The total greenhouse gas emissions, water usage, and total waste weight for the past two years. (1) The results of the Company's greenhouse gas inventory, assurance status, reduction policies are listed on page 70 of this annual report under “Greenhouse Gas Inventory and Assurance Status, Reduction Targets, Strategies, and Specific Action Plans”. (2) Water withdrawal over the past two years Unit: thousand cubic meters Year Total water withdrawal Water withdrawal intensity (thousand cubic meters / $10 million) 2022 4,198 0.90 2023 4,318 0.89 (a)The Company approaches water resource management from the perspectives of increasing sources, reducing consumption, and emergency response. It follows a hierarchical management system established by the Energy Management Team to manage water resources. Regular meetings are held to discuss water resource-related issues, formulate policies, review water-saving performance, and advocate water-saving concepts through various means such as posters, slogans, and educational programs, integrating water-saving concepts into every detail of planning, design, production, and office life. (b) Management Policies for Water Resources: Control water balance and water recycling rates based on issues related to water consumption fees from the Ministry of Economic Affairs, Water Resources Agency. Monthly consolidation of water resource usage at each plant is analyzed and compared, with an annual target set to ensure water withdrawal intensity is below 1.00 kWh/million NT dollars. Implementation of water-saving projects in production plants, such as projects for recycling process cleaning water and improving process cooling water consumption. Monitoring of water resource usage at each plant and water situation information in various regions. Management and monitoring of wastewater discharge water quality targets. Establishment of a water emergency response team and development of water restriction contingency plans. (3) The amount of waste generated in the two years Unit : Metric tons Year Hazardous waste volume Non-hazardous waste volume Total Waste intensity (Metric tons/$10 million) 2022 2 36,404 36,406 7.80 2023 2 40,957 40,959 8.43 (a) Waste Management Policy: Actively promoting a circular economy mindset and setting key performance indicators (KPIs) for waste reuse. Each year, a waste recycling rate target of over 95% is established, with a focus on resource utilization of soybean pulp, tea residue, sludge, and other materials. (b) Environmental Benefits of Biogas Power Generation: We installed a biogas power generation system at the Sinshih plant for the first time, which was fully completed in September of 2022. This system collects methane generated from the wastewater treatment system for power generation. In 2023, the electricity generated reached 541,088 kWh, resulting in a revenue of 3.19 million NT dollars from selling it back to Taiwan Power Company. It is projected that the electricity generation in 2024 will reach 546,000 kWh, with an anticipated revenue of 3.82 million NT dollars.	None
4. Social Topic 1) Does the Company set policies and procedures in compliance with regulations and internationally recognized human rights principles?			The Company strictly adheres to relevant labor regulations, supports and complies with internationally recognized human rights norms and principles such as the Universal Declaration of Human Rights, the United Nations Global Compact, and the International Labour Organization's Declaration on Fundamental Principles and Rights at Work. We enact the " Human Rights Policy of Uni-President Enterprise Co., Ltd. " and publish it on our company website to declare our commitment to eliminating any actions that violate human rights. Furthermore, we continuously enhance and improve the management of human rights-related issues. The specific plans and measures including but not limited to the following： Human Rights Policy Specific plans and measures Provide a safe and healthy working environment Please refer to the relevant explanation on page 109, regarding the "Protective measures and their implementation for employees' personal safety and working environment" in the section on labor relations. We adhere to the labor laws and prohibit forced labor. Specific requirements include restrictions on child labor employment, implementation of a leave system, encouragement of work-life balance among colleagues, assistance for employees to maintain physical and mental health, and a minimum of 0.5 hours of rest for every 4 hours of work. Oppose discrimination, bullying, and harassment. We clearly implement a performance appraisal complaint mechanism, issue a "Statement on the Prevention of Workplace Sexual Harassment" and establish measures to prevent and address sexual harassment. Through education and training, we promote gender equality. For suppliers and their upstream suppliers, we require the development of management policies and procedures in accordance with the relevant laws and international human rights conventions listed above. Please refer to page 77 of the annual report for an explanation of whether the Company has established supplier management policies that require suppliers to comply with relevant regulations on environmental protection, occupational safety and health, labor rights, and their implementation status. In addition, a total of 824 colleagues received human rights training for the first time in 2023. In the future, we will continue to pay attention to human rights issues and provide relevant education and training to enhance awareness of human rights protection and reduce the possibility of related risks.	None
(2) Has the Company established appropriately managed employee welfare measures (include salary and compensation, leave and others), and link operational performance or achievements with employee salary and compensation?			The Company has established appropriately managed employee welfare measures (include salary and compensation, leave and others), and link operational performance or achievements with employee salary and compensation Employee Compensation Policy： The reward which company offers to the employees for the services rendered is measured based on the level of employees’ contribution and value to the Company, and the market averages. It has a positive correlation with the performance of the company's business. It mainly includes basic salary, bonus and fringe benefits. Basic salary is assessed by taking into account of the market averages and issued to the employees; the bonus is considered with each individual and divisional achievement or entire company’s performance. leave system: We implement a comprehensive leave system in accordance with labor laws and regulations. This policy is included in the "Work Rules" and announced to colleagues for their awareness。 Welfare Measures: In accordance with legal regulations and considering the needs of employees, we design a range of benefits that employees can enjoy, including employee dormitories, parking lots, lactation rooms, affordable dining options, arranging employee health check-ups, profit-sharing schemes, etc., to ensure that employees have comprehensive welfare systems (such as marriage subsidies, child education subsidies, retirement bonuses, funeral subsidies, maternity and paternity leave, childcare leave, paternity leave, etc.). In cases where colleagues encounter situations such as childbirth, major illnesses, or significant accidents that require an extended period of leave, they can also apply for unpaid leave to balance personal and family care needs. Retirement system: In compliance with labor standards act and labor pension act, the Company designed employee retirement system to provide relevant issues about retirement, including the qualification of applicants involving employees who have worked over 15 years and reached age 55, over 10 years and reached age 60, and over 25 years, and contribution at minimum 6% of employees’ monthly salary into the pension account based on employees’ insurance level, as well as organization of pension supervisory committee to oversee the contribution and disbursement of the pension. Implementation of the retirement system in 2023, please refer to page 126 of the annual report for details. Workplace Diversity and Equality: The company is committed to providing employees with a respectful and safe working environment, implementing fairness in diversity, compensation, and promotion opportunities. We ensure that employees are not discriminated against, harassed, or treated unfairly due to race, gender, religion, age, political affiliation, or any other conditions protected by applicable laws and regulations. The Company values employee diversity and hires more disabled employees than required by the "Persons with Disabilities Rights Protection Act." We have hired 77 disabled employees, 1.73 times the number required by law (55 employees), and have specifically hired severe and above disabled employees. In addition, we respect the cultural customs of our indigenous and foreign employees who were employed in 2023, and have never violated their working rights or human rights. Employee Ethnicity Metrics Category percentage of employees Republic of China nationality 93.47％ foreign nationality 6.53％ The Company adopts the principle of equal pay for equal work and equal promotion opportunities regardless of gender. We believe in placing the right person in the right job, regardless of their gender, and women also have the opportunity to be promoted to management positions. In 2023, the average proportion of female employees was 37.91%, and the proportion of women in mid-level and above management positions was 29.19%. Collective Agreement： Based on our respect for and concern about labor rights, we actively engage in negotiations with the labor union through various channels with an open and proactive attitude, fully communicating on various labor-management issues. Since the establishment of our company's labor union, we have been committed to formalizing the negotiation outcomes. With this in mind, the formulation of the "Collective Agreement" is a shared goal of both labor and management, aiming to stabilize labor relations, promote harmony between labor and management, and enhance labor welfare as a top priority. After joint research and negotiation on labor-related matters and approval by the board of directors, our company and the labor union completed the renewal of the "Collective Agreement" on December 20, 2023, which will be effective from January 1, 2024 to December 31, 2026, totaling 3 years. The conclusion of the "Collective Agreement" reflects the efforts and wisdom of both parties and demonstrates our shared commitment to harmonious coexistence between labor and management. We cherish the negotiation outcomes of the "Collective Agreement" and firmly believe that it will contribute to building a more stable and harmonious labor environment while promoting the sustainable development of the Company. The contents of the "Collective Agreement" cover issues such as rewards and benefits, health check-ups, safety and health, and education and training, reflecting our care for employees. Our company and the labor union, based on the spirit of labor-management autonomy and the principle of integrity, have reached consensus during the negotiation process, laying a solid foundation for establishing a more harmonious and stable labor-management relationship. In the future, we will uphold the same spirit, adhere to the concept of win-win cooperation between labor and management, and continuously optimize the channels for labor-management negotiations to achieve the common goal of sustainable business operation.	None
(3) Does the Company provide employees with a safe and healthy working environment, with regular safety and health training?			1.Uni-President’s Yongkang General Factory, Xinshi General Factory, Yangmei General Factory, Zhongli General Factory, Taichung General Factory and Hukou Plant were all certified by the occupational safety and health management system ISO 45001. The validity period for each plant is as follows. Yongkang General Factory 2022/12/30~2025/12/29; Xinshi General Factory 2023/1/9~2026/1/8; Taichung General Factory 2022/12/30~2025/12/29; Yangmei General Factory 2022/12/16~2025/12/15; Zhongli General Factory 2023/1/22~2026/1/21; Hukou Plant 2023/2/17~2026/2/16. The company obey and implements safety and health policies in accordance with the Occupational Safety and Health Law and related regulations to build a healthy and happy workplace. 2.Taking compliance with legal requirements, popularizing safety awareness, strengthening communication and consultation, attaching importance to risk management, preventing injuries and diseases, and continuously improving performance as the core concepts, using ISO45001 management system, integrating safety and health related issues throughout the company, proposing effective countermeasures, continuous improvement and promotion Workplace safety and hygiene education, and invest resources to optimize the intrinsic safety of machinery and equipment, strengthen occupational disease prevention, and enhance personnel safety hazard awareness, etc., to create a workplace with zero occupational hazards. The number of individuals and the total hours of occupational safety education and training conducted over the past three years. Year Number of participants in education and training sessions Total person-hours spent on education and training sessions 2021 26,035 60,186.5 2022 27,509 62,613.0 2023 25,505 63,495.0 3. In 2023, the Company's disability injury frequency was 0.08, severity rate was 1, and comprehensive injury index was 0.00. There was one minor injury (0.02% of the total workforce in 112), failing to achieve the goal of zero incidents. To ensure the safety and health of employees, the Company has deliberated on improvement measures and implemented them. These include enforcing equipment change management and risk assessment procedures, conducting on-site observations and confirmations, providing safety education and training for all employees, promoting awareness of occupational injury cases, and optimizing the intrinsic safety of equipment, all aimed at ensuring the safety of colleagues during work. 4. In order to protect the hazardous chemicals in the workplace and provide employees with a healthy and comfortable working environment, the monitoring of the working environment is carried out twice a year to grasp the actual exposure of employees, and make improvements according to the results to ensure the safety and health of employees. 5. The Company has established a comprehensive safety and health inspection procedure for the entire organization. To enhance employees' awareness of safety and health, promote self-management, prevent occupational accidents, and achieve the company's management objectives, we conduct regular three-tier inspections on occupational safety and health regulations, occupational safety and health management plans, hazardous chemical labeling and general regulations, workplace environmental facilities, machinery, equipment, and tools management; electrical equipment management, fire equipment management, and other safety and health-related matters. We track and improve audit recommendations and deficiencies, and review deficiencies at the company-wide and each plant's Occupational Safety and Health Committee meetings. 6. In 2023, there were zero fire incidents. Here are the fire risk prevention measures implemented: Collaborated with explosion prevention experts to improve risk management and plan hazardous area layouts. Conducted education and training sessions on "Practical Applications of Explosion-proof Electrical Equipment and Construction" and "Fire Management Strategies." Established dedicated training facilities: in addition to fire extinguisher training, added training on operating fire hydrants and water hoses to enhance initial firefighting and evacuation skills. Conducted monthly self-inspections of fire equipment to ensure their proper functionality and clear emergency evacuation routes. Organized biannual emergency response drills (one in the first half and one in the second half of the year) to familiarize employees with proper evacuation concepts, acquaint them with evacuation routes in work areas, and provide training on operating fire extinguishers and fire hydrants.	None
(4) Has the Company established effective career development training plans?			The company has planned complete functional training for managers and colleagues at all levels, including newcomer training, professional advanced training, supervisor training, etc., total of 59,673 people completed career training in 2023, with a total of 147,623.3 hours.	None
(5) Does the Company’s product and service comply with related regulations and international rules for customers’ health and safety, privacy, sales, labelling and set polices to protect consumers’ rights and consumer appeal procedures?			The Company masters and controls the value chain, from raw material, manufacturing process, products, logistics to stores; sets up management mechanisms; continuously tracks product safety information; improves internal reporting mechanism; encourages employees to protect and commit the product safety. The Company develops management systems and policies to protect personal data and requires each department to manage their consumer privacy. In addition, a personal data management team is structured to conduct internal audits, crisis prevention, educational training and cognitive publicity of personal data. The Company strictly complies with the applicable government laws and regulations, and formulates internal operational procedures for marketing or advertising creativities review. Marketing contents are reviewed by company’s professional authorities before they are being aired or published. Product labeling is crucial to the consumer rights and health so that the company clearly stipulates the regulations for managing product label, ensures the accordance of product label with Trademark Law, Food Safety and Health Administration Law or applicable government regulations, and confirms the transparency and safety of the information related to products and services. Sales specialists are assigned by sales units to serve distributors. They actively examine the implementation of various consumer policies on a non- regular basis, accept and handle consumer complaints, and assist front-line salesman to deal with consumer complaints, making sure the consumer rights are being protected. The company sets up a service center to listen to consumer opinion and provide information and services related to products via multiple channels (0800 toll-free line, official website, service mailbox, retail channel, etc.). We communicate and negotiate with consumer feedback on quality disputes based on Consumer Protection Act, and seek to achieve reasonable and satisfactory results under the legal norms.	None
(6) Does the Company set supplier management policy and request suppliers to comply with related standards on the topics of environmental, occupational safety and health or labor right, and their implementation status?			On April 11, 2018, the procurement department of the Company announced "Supplier Code of Conduct" on EP3 Company’s Supplier Portal. The code incorporates issues of ethics, labor safety, social and environmental responsibilities, and requires suppliers to respect employees, be attentive to the safety of working environment, support social and environmental responsibility, comply the laws and regulations of the countries and regions where they operate, and encourage their upstream suppliers to recognize and adopt the code. The sale and purchase agreement details the issues of corporate social responsibility, integrity, human rights, occupational safety and health, and waste cleanup. If one party fails to fulfill its contractual obligation, the other party may terminate or cancel the contract at any time. Prior to conduct with suppliers, the pollution control, waste removal treatment, energy saving and carbon reduction management, poisoning control, sanitation, staff health shall be listed in Supplier Evaluation standards. Only those qualified can be traded. Also, to reduce the impact on environment, the company aggressively reaches on lightweight packaging materials to develop environmental friendly packages. The Company has established “Rules for Third Party Pre-evaluation", "Third Party Process Evaluation ", and "Third Party Environmental Safety Evaluation” with legality as the minimum requirement. In addition to the food source management of supply chain, starting from 2021, the company has screened third parties’ industrial and environmental safety and formulated nine major business indicators including environmental safety incidents, industrial safety incidents, labor disputes, labor complaints, and harsh labor treatment. The purchasing unit follows closely to the suppliers’ operation and collects relevant information regarding the nine indicators. Once supplier is found to involve in one of the nine main indicators, the purchasing unit will convene the relevant departments to discuss whether the withdrawal of the supplier shall be activated. The Company performs supplier pre-assessment/routine evaluation and second-level source verification, and through supplier selection, irregular auditing and counseling, real-time communication over network/telephone, we can realize the sustainability in the daily management of food supply chain. Evaluations/auditing/ training for suppliers as follows, Supplier evaluations Supplier evaluations were originally focused on food safety, but since 2021, requirements for environmental safety and occupational safety have been added. In 2023, a total of 1560 suppliers underwent on-site evaluations, bringing the total number of evaluated suppliers to 421 in the same year. The proportion of suppliers receiving a superior rating reached 97%. Manufacturers of raw materials/food contact packaging materials must pass ISO22000 food safety management system certification. Supplier auditing The Food Safety Audit Team carries out a supplier on-site visit and follows up improvement Supplier training The Food Safety Audit Team carries out a supplier on-site visit and follows up improvement. Supplier training will provide necessary assistance and training based on the level of each supplier's quality/food safety issues, or require explanations and investigations on regulatory risks/occupational ethics during the evaluation process. As for environmental issues/climate change and other related topics, they will be addressed based on the relevance and degree of the supplier's industry in the future. Supplier training The Company holds training sessions periodically, and through various forms of guidance and communication, effectively enhances our safety and health performance. Supplier conference The supplier conference is only held when necessary.	None
5. Does the company reference internationally accepted reporting standards or guidelines, and prepare reports that disclose non-financial information of the company, such as ESG reports? Do the reports above obtain assurance from a third party verification unit?			Our company compiles a sustainability report annually to disclose our efforts in promoting ESG development. The report is prepared in accordance with the "Operating Procedures for Listed Companies to Compile and Declare Sustainability Reports" and the latest version of the GRI Standards (Global Reporting Initiative) issued by the Global Sustainability Reporting Association (GRI). Additionally, it is supplemented with industry-specific indicators for the food manufacturing sector. We engage PricewaterhouseCoopers (PwC) to independently provide limited assurance on the ESG report in accordance with the Assurance Standard 3000 issued by the Accounting Research and Development Foundation of the Republic of China for "reasonable assurance engagements other than those involving historical financial information." The ESG report is available for download and viewing on both the official website of our company and the ESG website.	None
6. If the Company has established the corporate social responsibility principles based on “Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies”, please describe any discrepancy between the Principles and their implementation: The Company adheres to its self-established practices in sustainable development without any significant deviations.
7. Other important information to facilitate better understanding of the Company's corporate social responsibility practices： (1) Environment: Perform third party inspection yearly. 156 third party inspections were performed in 2023. All production lines have been certified by ISO 22000. Input NT$326.83 million in food safety control and NT$33.59 million in R&D in 2023. 170 suppliers have achieved ISO 22000 or FSSC 22000 by the end of 2023. Employee: Signed up collective agreement (2) The Company has been honored with several accolades, including: The Taiwan Top 25 International Brand Award in 2023. The Health Brand Summit Award for Excellence in Health Enterprises in 2023. The Taiwan Corporate Sustainability Award (TCSA) for being one of the Top 100 Sustainable Exemplary Enterprises in 2023. The Taiwan Corporate Sustainability Award (TCSA) - Silver Award in the Food and Beverage Industry for Sustainable Reporting in 2023. The Ministry of Labor's National Occupational Safety and Health Award for Enterprise Benchmarking in 2023. The Economic Ministry's Energy Benchmarking Gold Award for the New Taipei City General Plant in 2023.

Note 1. Based on the evaluated risks, the following risk management policies have been established:

Material issue	Risk Category	Risk Description
Environment	Environmental and climate change risks (EHS).	The company follows the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) to establish a management framework for climate risks and opportunities. We review relevant risk and opportunity management strategies, objectives, and outcomes annually and disclose them in our sustainability report. Each plant follows the ISO 14001 Environmental Management System to manage the plant's environment, and external verification is conducted. Meanwhile, the Company also implements an internal three-level environmental audit, which focuses on air pollution, wastewater, waste, toxic substances, and drinking water to improve and ensure compliance with regulations. The Company has implemented the ISO 14064-1 greenhouse gas inventory system and product carbon footprint, which helps to understand the greenhouse gas emissions within the organization and plan a robust carbon management mechanism for the future. Conduct education and training and disseminate related information to enhance employees' awareness of environmental protection and climate change, and strengthen the company's ability to respond to environmental risks and climate risks. By using engineering and management techniques, we aim to reduce the impact on the environment during operations, prevent pollution, reduce waste, and improve the efficiency of raw material use. This helps to reduce environmental and climate change risks and brings new opportunities. For more details on the achievements, please refer to the annual sustainability report. We promote various energy conservation and waste reduction projects to achieve the goals of air pollution, waste, and wastewater management, reducing the impact of operations on the environment. Please refer to the annual sustainability report for relevant achievements.
Society	Occupational Safety (industrial safety)	Introduce ISO 45001 and CNS 15506 occupational safety and health management systems to ensure the management of the employee’s safety and health. Promote different types of occupational safety education and training, as well as case promotion to increase the employee’s awareness of occupational safety. Occupational Safety Office and General Plant/Industrial Park conduct an industrial safety inspection on a periodic basis to jointly prevent occupational hazards through guidance and inspections. Regularly implement inventories on safety and health- related regulations. By doing this, the requirements or related matters of amendments to regulations are conveyed to each unit to perform regulatory identification for amendments to related standards.
	Food Safety	A Food Safety Committee is in place to hold regular meetings to review and resolve issues related to food safety and quality management. Strengthen food safety risk control – from 2018, Uni-President proposes customer complaint classification tracking and drug residue management goals. Formulate an inspection policy for affiliates to improve their food quality management. Install the Food Safety Center Rapid Alert System (FSCRA) to collect related information on the Company’s products. All responsible units are notified immediately so that a response can be made in advance. We have formulated the “Management Procedures for Regulatory Changes in Products” to assess impacts of changes in food-related laws and regulations. This ensures all products are in compliance with regulatory requirements to prevent damage to consumer health and the Company’s reputation.
Corporate governance	Social &Economic topics and Legal Compliance	By establishing a governance organization and implementing an internal control mechanism, we ensure that all personnel and operations of the company truly comply with relevant laws and regulations. To protect the rights and interests of the Company, the products developed would apply for patent.
	Strengthen the functions of directors	Provide directors with the latest regulations, institutional developments and policies. Provide directors with D&O insurance to protect them from claims which may arise from the decisions and actions taken within the scope of their regular duties.
	Stakeholder Engagements	The Company analyzes the significance of mutual impacts between stakeholders and important stakeholders each year to prevent misunderstandings and risks or lawsuits. Establish various communication channels, to communicate actively and reduce misunderstanding. Set up investor mailboxes to handle and respond to issues of concern of stakeholders.

3.3.7 Climate-related Information of Listed Companies

Items	Execution Status
1.Description on the Board and Management’s oversight and governance on climate-related risks and opportunities	The governance structure for our climate change issues is coordinated and monitored by the President. The ESG Committee controls and manages related issues and assesses their impact. Each year, the Committee reports to the Board meeting on the implementation status of each functional group. Based on the business scope and management development of Uni-President, the Committee conducts an overall assessment of the risks and opportunities arising from climate change in order to propose appropriate response strategies. By doing so, the impact brought about by climate issues on the business is reduced and the operational resilience in climate-related issues enhanced.
2.Description on how the identified climate risks and opportunities impact the company’s business, strategies, and finance (short, mid, long-term)	This Company has gone through three stages: collecting information on climate-related risks and issues in the food manufacturing industry, taking stock of climate-related risks and opportunities, and identifying key climate risks and opportunities. From this process, five significant climate risks and one major opportunity have been identified. The assessment of short-term, medium-term, and long-term impacts, as well as adaptation management strategies, is detailed in Appendix 1.
3.Description on the impact extreme climate events and transitional actions have on finance	The financial impacts of extreme weather events and transition actions on the Company are detailed in Appendix 1.
4. Description on how the climate risk identification, assessment, and management process is integrated in the overall risk management system	Translation: The company's "Risk Management Policy" governs various strategies, operations, financial aspects, and potential hazards that may impact operations and profitability. The management scope includes but is not limited to the following types of risks: operational risks, market risks, food safety risks, environmental and occupational safety risks, legal compliance risks, financial risks, human resources risks, etc. Relevant information is provided in Appendix 2.
5. Should scenario analysis is used to assess the Company’s resilience in face of climate change risks, explanations on the scenario, parameters, hypothesis, analysis factors and major financial impacts should be provided	The Company currently does not utilize scenario analysis as an evaluation tool, but it is under discussion for evaluation and planning internally.
6. Should there be transitional programs in response to managing climate-related risks, please explain the program’s content and metrics and targets used to identify and manage physical and transitional risks	The adaptation management operations of our company in response to managing climate risks are outlined in Appendix 2, including adaptation management strategies, indicators, and goals.
7. Should the internal carbon pricing is used as the planning tool, the pricing mechanism should be explained	To enhance internal awareness of carbon pricing, the Company officially implemented an internal carbon pricing mechanism starting from January 2024. Following the draft amendment proposed by the Ministry of Environmental Protection, a rate of 300 yuan per metric ton of CO2e (carbon dioxide equivalent) is set as the benchmark for internal carbon fees. The head office will collect carbon fees from business units and allocate them to a carbon fee fund, which will serve as a source of funding for future carbon reduction actions. (The actual collection criteria for internal carbon fees will be implemented in accordance with environmental regulations.)
8. Should climate-related targets are in place, information such as their scope of action, GHG emissions, planned timeline, and yearly achieved progress should be stated; for targets achieved through carbon offset and RECs, the source of offset amount and number of RECs should be stated	The annual greenhouse gas achievement targets of our company are outlined in Appendix 3. The greenhouse gas emission scopes and planning schedule of our company are as follows: Emission scopes: Scope 1 (emissions: 64,903 metric tons CO2e) Scope 2 (emissions: 104,018 metric tons CO2e) Scope 3 (emissions: 1,398,218 metric tons CO2e) Planning schedule: Short-term goal: For Scope 1 and Scope 2, reduce greenhouse gas emission intensity by 1.5% annually. Medium to long-term goal: For Scope 1 and Scope 2, achieve a reduction of 38% in greenhouse gas emissions by 2030 compared to 2005. Our company does not utilize carbon offsets or Renewable Energy Certificates (RECs).
9. GHG inventory and assurance status, and reduction goals, strategies and specific action plans	1-1Greenhouse Gas Inventory and Assurance Status for the Last Two Fiscal Years 1-1-1Greenhouse Gas Inventory Information Specify the greenhouse gas emissions (metric tons CO2e), intensity (metric tons CO2e per million NTD), and data coverage scope for the last two years Parent company Emissions in 2022 (metric tons CO2e) Intensity in 2022 (metric tons CO2e per 10 million NTD) Emissions in 2023 (metric tons CO2e) Intensity in 2023 (metric tons CO2e per 10 million NTD) Scope 1 64,793 13.88 64,903 13.36 Scope 2 100,999 21.64 104,018 21.40 Scope 3 1,430,612 306.47 1,398,218 287.76 Total 1,596,404 341.99 1,567,139 322.52 The data coverage scope included Yungkang General Plant, Xinshih General Plant (including ice general plant and cold food plant), Taichung General Plant, Yangmei General Plant (including Rueifang Mineral Water Plant) and Chungli General Plant (including Madou Bread Plant), TMR, logistics warehouses, Taipei branch, Kaohsiung Office, Neihu Office, Wugu Office, and Hukou Park (including the ice cube plant) 1-1-2 Greenhouse Gas Assurance Information Explanation of the Assurance Status for the Most Recent Two Fiscal Years as of the Printing Date of the Annual Report, including the scope of assurance, assurance provider, assurance standards, and assurance opinions In 2023, our company disclosed a total greenhouse gas emission of 1,567,139.641 metric tons CO2e. The assurance was conducted by the assurance provider Taiwan Inspection Technology Co., Ltd. (SGS) in accordance with the ISO 14064-3 standard. The assurance opinion indicates reasonable assurance for Scopes 1 and 2, and limited assurance for Scope 3. In 2022, our company disclosed a total greenhouse gas emission of 1,596,404.105 metric tons CO2e. The assurance was conducted by the assurance provider Taiwan Inspection Technology Co., Ltd. (SGS) in accordance with the ISO 14064-3 standard. The assurance opinion indicates reasonable assurance for Scopes 1 and 2, and limited assurance for Scope 3. 1-2 Greenhouse Gas Reduction Targets, Strategies, and Specific Action Plans Description of the Greenhouse Gas Reduction Baseline Year and its data, reduction targets, strategies, specific action plans, and the achievement status of the reduction targets. Achievement of Objectives： Short-term Goal: By the year 2025, continue to promote energy-saving projects in factories, utilizing green energy (including biogas power generation and installation of solar photovoltaic systems), with the aim of reducing greenhouse gas emissions (Scope 1 and Scope 2) by 1.50% annually. Medium to Long-term Goal: For Scope 1 and 2, achieve a 38.00% reduction in greenhouse gas emissions by 2030 compared to 2005. Short-term Goal Achievement Status: In 2023, for Scope 1 and 2, greenhouse gas emission intensity decreased by 2.14%. Medium to Long-term Goal Achievement Status: For Scope 1 and 2, in 2023, greenhouse gas emissions decreased by 28.98% compared to 2005. Management Strategies： Organizational Operations: The governance framework for climate change issues is overseen by the General Manager through the Sustainable Development Committee, which manages relevant issues. Various working groups under the Sustainable Development Committee manage issue governance and impact assessment. The committee reports the execution status of each functional group to the Board of Directors annually. Indicator and Target Management: Managed by the Environmental Working Group, the Greenhouse Gas Management Committee, and relevant impact units, planning, setting, and reviewing the achievement status of climate-related indicators and targets (such as energy saving, carbon reduction, waste reduction). Introduction of Energy-saving and Carbon Reduction Projects: Promoting an annual 1%. Reduction in electricity consumption at production plants. Specific Action Plans： Continuously strive to reduce carbon emissions by means such as increasing the installation of solar photovoltaic systems, enhancing energy usage, introducing high-efficiency energy-saving equipment, and purchasing green electricity. Installation of solar photovoltaic systems: Invested NT$83,600,000 in the establishment of solar photovoltaic equipment at the Company's new market logistics park in 2024, expecting an annual power generation of 2,561,000 kWh, reducing carbon emissions by 1,304 metric tons of CO2e. Implement projects including the use of clean energy (switching from heavy oil to natural gas), adopting high-efficiency lighting, high-efficiency pumps/motors, biogas power generation, heat pumps, magnetic levitation ice water chillers, air flotation blowers, variable frequency main and auxiliary machines for compressed air systems and ice water systems, waste heat recovery, process improvements, and enhancing equipment efficiency.

ppendix 1

Climate risks and opportunities	Potential impact to Uni-President	Time interval	Financial impact	Adaptive management strategy	Management Target
Physical risks Increase of severity of extreme weather events such as typhoons, floods and droughts	Faced with increasing probability of extreme weather events, our supply chain for raw materials may lead to disruption, or we may need to increase the number of days for storage of raw materials and products due to droughts or water scarcity. In addition, extreme weathers may cause damage to our plant equipment, raw materials or products, and road disruptions may result in difficulties in transporting raw materials or power or water outages, which may affect the production.	Short-term (less than three years)	Increasing the number of days for storage of raw materials/products requires additional rented warehouses Disruptions in the transportation of raw materials or products results in an increase in warehousing costs Equipment damage results in asset value damage Damages in raw materials or products results in an increase in operational costs and decrease in revenue	Production process adjustment, change the order of production according to material shortage and water shortage time For intermittent production of products, the priority is to produce products with a short shelf life of raw materials. Establish a Water Resources Response Team to monitor the water consumption efficiency in the plant Sign a water supply agreement with water suppliers to give priority to supplying water to the plant in the event of water shortage In the event of a Level 1 water shortage, initiate response measures such as switching plants for production or production reduction Rent generators for power outages Avoid flooding areas when selecting plant locations Take out disaster insurance policy for plants to reduce financial impact Plan emergency response mechanisms and regularly conduct risk assessments Purchase raw materials from different production areas to diversify risks	Monitor water conditions and continue to optimize response measures and management mechanisms Continue to optimize the efficiency of water consumption in each plant and introduce water saving projects Diverse tea raw material supply establishment Stable high quality and quantity of domestic and overseas dairy sources Refine source safety management and reduce procurement risks of raw materials Maintain a good relationship with large international suppliers by obtaining quotations and procuring from them Enhance the ability to proc
Transformation Risk Requirements and monitoring of existing products and services	As there is growing emphasis on sustainable products, we may begin to impose related regulations on products, or require reducing plastic used for packaging and product carbon footprint investigation. If our products are not labeled in accordance with related regulations, fines may be imposed due to violation, while the plastic reduction plan for product packaging and carbon management tool introduction will increase our R&D and product carbon management costs.	Mid-term (three to five years)	Fines imposed due to violation of regulations results in an increase in operating expenses Product carbon footprint verification expenditures results in an increase in operating expenses Alternative materials and packaging R&D increase operating costs; at the same time, due to the light weight of products, waste treatment expenses are decreased	The Commercialization R&D Institute, FSC and Production Units immediately grasp new product packaging label policies, while making new labeling requirement in advance The "Packaging Label Review Process" has been set up. Each business unit, R&D unit, the Strategic Marketing Group, the Production Plant and the QC Unit of the FSC work together to prevent improper labeling and marketing There is also a "Packaging Materials Technology Team" in place for the research and development of lightweight packaging materials and material substitution	Product labelling is in compliance with regulatory standards Introduction of most suitable, environmental and functional packaging material
Transformation Risk Climate-related policy	The government is gradually amending its regulations for greenhouse gas emissions and renewable energy sources in response to the worldwide net-zero transformation. In 2023, Taiwan promulgated the Climate Change Response Act, setting the precedent for the imposition of carbon fees in 2025. It is anticipated that Uni-President will be influenced by the effect of carbon fees, leading to a rise in production costs. In addition, big energy users are subject to renewable energy regulations, plus the self-government ordinances promulgated by Tainan City, Taichung City, and Taoyuan City as they pursue a lowcarbon city; the ordinances stipulate that big energy users install a certain proportion of renewable energy capacity locally. Having production factories in all three cities, Uni-President expects itself to face increased equipment installation cost and production cost.	Mid-term (three to five years)	Paying a carbon fee causes production costs to rise. Payment of violation fees results in an increase in operating expenses Due to renewable energy regulations, depreciation of equipment is increased (installation of renewable energy equipment), operating costs increased (procurement of renewable energy power certificates), or operating expenses increased (payment of allowance)	Annual inventory and performance assessment of organizational energy usage and greenhouse gas emissions. Introduction of product carbon footprint. Implementation of energy-saving and carbon reduction projects: In 2023, a total electricity saving of 6,912 kWh, natural gas reduction of 166 cubic meters, water saving of 23.39 metric tons, resulting in a reduction of 4,417 metric tons of CO2e. Installation of biogas power generation equipment: Biogas power generation equipment installation: In 2023, electricity generation reached 541,088 kWh, generating a revenue of 3.19 million NT dollars through sales to Taiwan Power Company. It is expected that electricity generation in 2024 will reach 546,000 kWh, with anticipated benefits of 3.82 million NT dollars in revenue. Installation of solar photovoltaic equipment: Solar photovoltaic equipment installation: In 2023, electricity generation reached 110,866 kWh, resulting in a total reduction of 54.88 metric tons of CO2e.	following year's target for carbon emission intensity reduction will be 2% lower than the current year's level.
Transformation Risk Stakeholder concerns	To increase consumers' awareness of sustainability, NPO and NGO organizations proactively promote carbon reduction, plastic reduction products and related actions to change consumption behaviors of consumers. If we do not make a timely response or launch related products, it may affect our product sales. Faced with the pressure of many sustainability ratings, a poor sustainability rating may affect the willingness as to whether an investor will make an investment, as well as the consumers' sense of brand identity.	Mid-term (three to five years)	If sustainability performance is poor, it may lower an investor's willingness for investment, further increasing borrowing costs A consumer's purchasing willingness is affected due to sustainability brand image or lack of sustainable products, resulting in a decrease in revenue	Continue to invest in the R&D of new types of bakery, fresh food, and high nutrition products and processes Proactively develop and expand lightweight and optimal packaging materials Carry out surveys on a regular basis to get hold of issues concerned by stakeholders Continue to invest in the research of the possibility of plastic reduction while maintaining the quality of products	Continue to refine quality products Introduction of most suitable, environmental and functional packaging materials
Transformation Risk Raw materials management resilience	Climate change may affect the stability of raw material supply, resulting in an increase in raw material costs or raw material supply chain disruption. Given this, we must improve the versatility of raw material resources to increase the stability of supply chain sources to respond to different risks.	Mid-term (three to five years)	Unstable supply prices of raw materials result in an increase in operating costs Alternative material selection and R&D results in an increase in operating costs	Stable management of raw material sources Come up with different formulas to handle short-term shortages of raw materials. Frequently assess the availability of goods to bolster the stability of the supply chain.	Seek an alternative supplier of raw materials and a mechanism for substitute materials. Stable high quality and quantity of domestic and overseas dairy sources Refine source safety management and reduce procur
Opportunity Improve resource utilization efficiency	We continue to enhance product yields and reduce food waste through process improvement. At the same time, we promote waste recycling and reduction to improve waste treatment efficiency. By doing this, we increase the opportunities to create new markets while reducing waste treatment costs.	Short-term (less than three years)	Waste treatment expenses are reduced as a result of the promotion of waste recycling and reduction of the weight of waste Due to the improvement of production efficiency, raw material consumption is reduced, decreasing operating costs	Installing sludge dryers and expanding the possibility of resource utilization of tea residue in the future Evaluate utilization of soybean residue and set up biogas power generation Resale of anaerobic sludge Carry out product process improvement through the technologies to reduce raw material consumption	Waste recycling rate over 95.0%

Appendix 2

Risk Category	Risk Description	Operational situation of risk management adaptation.
Environmental and climate change risks (EHS).	If a significant environmental regulation violation occurs, it will impact the image of the company and its brand. Extreme weather events may potentially damage factory equipment, raw materials, or products, resulting in financial losses for the Company.	The company follows the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) to establish a management framework for climate risks and opportunities. We review relevant risk and opportunity management strategies, objectives, and outcomes annually and disclose them in our sustainability report. Each plant follows the ISO 14001 Environmental Management System to manage the plant's environment, and external verification is conducted. Meanwhile, the Company also implements an internal three-level environmental audit, which focuses on air pollution, wastewater, waste, toxic substances, and drinking water to improve and ensure compliance with regulations. The Company has implemented the ISO 14064-1 greenhouse gas inventory system and product carbon footprint, which helps to understand the greenhouse gas emissions within the organization and plan a robust carbon management mechanism for the future. Conduct education and training and disseminate related information to enhance employees' awareness of environmental protection and climate change, and strengthen the company's ability to respond to environmental risks and climate risks. By using engineering and management techniques, we aim to reduce the impact on the environment during operations, prevent pollution, reduce waste, and improve the efficiency of raw material use. This helps to reduce environmental and climate change risks and brings new opportunities. For more details on the achievements, please refer to the annual sustainability report. We promote various energy conservation and waste reduction projects to achieve the goals of air pollution, waste, and wastewater management, reducing the impact of operations on the environment. Please refer to the annual sustainability report for relevant achievements.

Appendix 3

2023 target	2023 Target Achievement Status	Short-term target (2024)	Mid-to Long-term Goal (2026)
The annual average power saving rate of each general plant is >1% Lower the GHG emmission intensity of Scope 1 and 2 by 1.5% per year	Average power saving rate was 3.4% A 2.14% drop in Scope 1 and Scope 2 greenhouse gas emission intensity was observed	The annual average power saving rate of each general plant is >1% Lower the GHG emission intensity of Scope 1 and 2 by 1.5% per year	Cut GHG Scope 1 and 2 emissions by 38% below 2005 levels by 2030
The waste recycling rate in the production plant is kept at 95% or higher	The waste recycling rate in the production plant was 95.64%	The waste recycling rate in the production plant is kept at 95% or higher	The waste recycling rate in the production plant is kept at 95% or higher
Annual COD average intensity below 48 mg/L	COD average intensity was 42.11mg/L	Annual COD average intensity below 48 mg/L	Annual COD average intensity below 40 mg/L
Continue to optimize the efficiency of water consumption in each plant Introduce water saving programs, while monitoring water conditions and continuing to optimize response measures and management mechanisms	Save the consumption of fresh water by 23,390 tons	The water intake intensity needs to be lower than 1.00 kiloliters per ten thousand yuan. Continuously optimize the water resource usage efficiency in all plant areas Actively implement water-saving projects, monitor water conditions, and continuously optimize the management mechanism for response measures.	The water intake intensity needs to be lower than 1.00 kiloliters per ten thousand yuan.