01
Board of
Directors
Results of performance evaluation
Achieved a score of 90 or above
Exceeding
the standard
the standard
Risk Management
The Company has established the "Risk and Safety Management Policies and Procedures" and set up the Risk and Safety Management Representative Committee, which is responsible for compiling risk and safety issues and reporting them to the Audit Committee and the Board of Directors at least twice a year. Furthermore, since 2024, sustainability information management has been incorporated into the internal control system and included in the annual internal audit plan to ensure that sustainability information and related management procedures are accurately and effectively implemented under internal control measures.
Risk Management Organization
Risk Identification and Management
In 2025, taking into account internal and external risk/opportunity factors, including material topics identified through the annual materiality analysis process and issues of concern to stakeholders, risk identification and analysis were conducted through various implementation committees and operational units (functional representatives/teams). Referencing global risk reports, the Risk and Safety Management Representative Committee compiled and summarized 30 risk/opportunity items across eight major dimensions.
The Risk and Safety Management Representative Committee established risk measurement criteria (Likelihood * Visibility, maximum score of 10 points; Severity maximum score of 10 points) and risk appetite (Severity * Likelihood > 50), defining risk levels as High, Medium, and Low, and formulating corresponding response measures based on the different risk levels.
Risk Matrix
In 2025, there were 8 high-risk items, 8 medium-risk items, and 15 low-risk items respectively; the 8 high-risk items were categorized into four major categories: "Paradigm Shifts and Industrial Changes Brought by Technological Innovation," "Trade Protectionism and Geopolitics," "Information Security," and "Materials Management," with corresponding response measures formulated accordingly.
Risk Response Strategies
| Risk Dimension / Category | Risk Item | Description | Impact or Influence | Response Measures |
|---|---|---|---|---|
| Strategic Risk Emerging Risk / Economy, Technology |
Paradigm Shifts and Industrial Changes Brought by Technological Innovation |
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| Strategic Risk / Economy, Geopolitics |
Trade Protectionism and Geopolitics |
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| Information Risk / Economy, Technology |
Information Security |
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| Operational Risk / Economy, Technology |
Materials Management |
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| Emerging Risk Note: Market/Economy |
AI Capital Expenditure Cycle Fluctuations |
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| Emerging Risk Note: Technology/Regulation |
Data Center Power Supply Constraints |
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Note: Emerging risks refer to risks that have been identified but not yet fully manifested, which may have an impact on the Company's operations in the long term.
Risk Education × Performance Rewards
At the beginning of each year, "Risk and Opportunity" education and training is conducted for more than 100 global functional representatives, covering risk assessment and identification, regulatory compliance and internal control, and continuous improvement and tracking mechanisms. The aim is to strengthen employees' risk awareness and response capabilities, and incorporate concrete risk reduction outcomes into performance evaluations—such as reducing turnover rate, lowering occupational injury rate, reducing Lost Time Incident Rate (LTIR), and maintaining third-party cybersecurity rating levels—linking them with compensation based on KPI achievements to further enhance overall organizational risk management effectiveness.
Regulatory Compliance
Wiwynn Corporation continuously tracks regulatory changes, amends systems in a timely manner, and strengthens regulatory compliance management. Annual compliance audits are conducted to identify and manage risks.
The Company has established the RBA Management Committee, committing to uphold the RBA Code of Conduct and encouraging suppliers to comply. Multiple ISO management systems have been introduced to enhance risk management, dedicating efforts to environmental protection, waste reduction, carbon emission reduction, energy efficiency enhancement, human rights protection, and workplace safety.
In 2025, there were no major non-compliance incidents (with a single fine exceeding NT$500,000 defined as a major violation), nor were there any legal proceedings or sanction records involving anti-competitive behavior, antitrust or monopoly practices, insider trading, or money laundering.
In 2025, the number of employees trained in regulatory and management system-related courses was 9,163 persons, totaling 80,973 hours.
Information Security
Information Security Management Organization
A cross-departmental, highest-level Information Security Management Representative Committee was established, with primary missions to grasp the current status, strengthen management, and respond agilely. The Board of Directors serves as the highest supervisory body for cybersecurity issues, while the Audit Committee reviews and supervises the information security management system, internal controls, and implementation status, assisting the Board of Directors in fulfilling its supervisory responsibilities. The Chief Information Security Officer (CISO) reports to the Audit Committee and the Board of Directors annually.
Information Security Management Procedures
Tax Governance
Wiwynn Corporation pursues sound tax planning across four key dimensions: "Legal Compliance," "Information Disclosure," "Risk Management," and "Integrity Communication," and has established the "Tax Policy," which was approved by the Board of Directors on February 22, 2022, and took effect accordingly.
