Young Optics Inc.TWSE: 3504

2024 Young Optics Environmental Social Governance Report

· Issued by Young Optics Inc.

2024

Young Optics Sustainability Report


Contents

CH1

CH2

CH3

About Young Optics

Sustainable Development

Corporate Governance

1.1 Company Introduction

2.1 Sustainable Development Committee

3.1 Corporate Organization

1.2 Economic Performance

2.2 Stakeholders Communication

3.2 Integrity Management

1.3 Future Development

2.3 Material Topics

2.4 ESG Policy and SDGs

3.3 Risk Management

3.4 Information Security Management

CH5

CH6

Sustainable Innovation

Friendly Workplace

Appendix

5.1 Innovation Management

6.1 Workplace Overview

Appendix 1 GRI Content Index

5.2 Green Product

6.2 Inclusion and Employee Rights

Appendix 2 SASB Content Index

5.3 Sustainable Alliance

6.3 Talent Development

Appendix 3 TWSE Sustainability Disclosure

Introduction

About the report

Letter from the Chairman Key Performance

CH4 Sustainable Environment
  1. Climate Change Management

  2. Greenhouse Gas Reduction and Management

  3. Environment Policy and Promise

  4. Waste Management

  5. Water Management

  6. Energy Management

  7. Emergency Response

  1. Remuneration and Benefits

  2. Occupational Health and Safety

  3. Social Participation

Index-Optoelectronics Industry Appendix 4 ISO 14064-1 Verification

Opinions Statement

2

‌Introduction

About the report

Letter from the Chairman

Key Performance

3



‌About the report

Welcome to the 2024 Young Optics Sustainability Report. Since 2013, Young Optics has published an annual sustainability report, approved by the Board of Directors prior to publication. This report focuses on three key aspects-corporate governance, environment, and society-and is prepared in accordance with the principles of transparency and integrity. We aim to communicate to stakeholders the outcomes of our sustainability efforts and our strong commitment to becoming a sustainable enterprise.

▌ Consolidating Principles 2-5

This report is compiled with reference to the GRI Standards issued by the Global Reporting Initiative (GRI). It also adopts the Sustainability Accounting Standards Board (SASB) and incorporates the TWSE Sustainability Disclosure Index-Optoelectronics Industry. The comparison tables of GRI, SASB, and TWSE Sustainability Disclosure Index are provided in the appendix. This report has not been certified by an independent third party.

▌ Structure and Scope 2-2, 2-4

This report consists of six chapters: About Young Optics, Sustainable Development, Corporate Governance, Sustainable Environment, Sustainable Innovation, and Friendly Workplace. The disclosure mainly covers Young Optics' Taiwan headquarters. Certain information also includes facilities in China (Kunshan and Suzhou) and Bangladesh, as noted in the report. If this report undergoes any data revisions, scope changes, or recalculations during preparation, it will be clearly noted and explained in the relevant sections.

▌ Report Management - Internal Control

Relevant departments provide and compile sustainability disclosure content.

Department heads ensure the accuracy and completeness of the information.

The Sustainability Development Committee reviews the report.

The report is submitted to the Board of Directors for approval.

Introduction

About Young Optics

Sustainable Development

Corporate Governance

Sustainable Environment Sustainable Innovation

Friendly Workplace

Appendix

  • About the report ○ Letter from the Chairman ○ Key Performance



▌ Publication Time 2-3

▌ Contact Information 2-3

Young Optics' annual Sustainability Report is downloadable from its official website and the TWSE Market Observation Post System.

  • Issue time of the last report:August 2024

  • Issue time of current report:August 2025

  • Issue time of the next report:August 2026

For any suggestions or questions regarding this report, please feel free to contact us.

  • Contact Person: Ms. Chia-Chi Lin

  • Address: No. 7, Xin'an Rd., East District, Hsinchu City 300092, Taiwan

  • Tel: +886-3-620-6789

  • Fax: +886-3-623-1111

  • Email: csr.yo@youngoptics.com / ir.yo@youngoptics.com

Official

Website

Facebook

4



‌Letter from the Chairman

Since 2013, Young Optics has published an annual sustainability report, regarding it as an important opportunity for corporate self-assessment. Through a systematic review of environmental protection, social responsibility, and corporate governance (ESG), we not only examine the progress and challenges of the past year but also provide a critical basis for future strategic adjustments and continuous improvement. This report demonstrates our firm commitment to the principle of "Excellence in Quality, Customer First" and enables stakeholders to clearly understand our efforts and achievements in advancing sustainable development, thereby building solid trust.

In terms of corporate governance, Young Optics has consistently upheld business ethics, ensuring employee integrity while safeguarding the interests of our assets, shareholders, and all stakeholders. Confronted with the challenges of international dynamics, climate change, and rapid social transformation, we view these as both opportunities and drivers for continued growth. The Risk Management Task Force plays a key role in this process, effectively identifying and addressing risks through systematic measures, thereby reducing risks, securing the achievement of operational objectives, and implementing corporate sustainability.

With respect to social responsibility, we commit to adhering to the highest standards of labor, human rights, environmental protection, and business ethics, and we actively participate in the "TALENT, In Taiwan" to promote a diverse and inclusive workplace. Through regular and ad hoc labor-management meetings and communications, we inform employees about company policies, systems, benefits, and activities, ensuring that their voices are fully heard and that timely responses and support are provided. Furthermore, we actively organize activities such as walking competitions, sports games, fitness courses, health seminars, free counseling, and participation in endangered plant restoration, all aimed at fostering a healthy and safe workplace environment while comprehensively implementing employee health care and self-management.

Today, the world faces severe challenges from climate change and environmental imbalance, while progressing toward the long-term goal of achieving net-zero emissions. Greenhouse gas reduction is one of our key sustainability objectives. We integrate sustainability concepts into product design and manufacturing processes, actively strengthen energy management, improve energy efficiency, and optimize production technologies and processes, while also striving to reduce waste. Our Taiwan factory has obtained ISO 14064-1:2018 greenhouse gas verification for two consecutive years, with Scope 1 and Scope 2 emissions reduced by 5.50% compared with the baseline year. Through concrete actions, we continue to fulfill our commitment to environmental sustainability and move toward a greener and more sustainable future.

Sustainable development is a long journey that requires continuous progress and practice. Only when enterprises take responsibility and act immediately can they coexist and thrive with human society. This is precisely the core goal that Young Optics has pursued with persistence and determination. We will continue to uphold this commitment and work together toward a more sustainable and prosperous future.



Chairman Sarah Lin

5

Introduction

About Young Optics

Sustainable Development

Corporate Governance

Sustainable Environment Sustainable Innovation

Friendly Workplace

Appendix

  • About the report  Letter from the Chairman ○ Key Performance



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