Human Rights Management

Commitment to International Standards Ability identifies with and supports the fundamental principles of human rights protection disclosed in international conventions, including the Universal Declaration of Human Rights, the United Nations Global Compact, the International Labour Conventions, and the Responsible Business Alliance (RBA) Code of Conduct. The Company strictly complies with the labor laws and regulations of the governments in all regions and countries where our facilities are located.

In 2016, Ability Enterprise established its "Corporate Social Responsibility (CSR) Management Manual." Within our Human Rights Policy, we not only commit to respecting and upholding internationally recognized fundamental human rights but also maintain a zero-tolerance stance against any form of discrimination or human rights violations, including sexual harassment and workplace bullying. We strictly adhere to all relevant labor laws to safeguard the legal rights of every employee.

Our Human Rights Policy serves as the supreme guiding principle for human rights protection within the organization. Guided by this policy and in alignment with legal regulations, we have developed a comprehensive set of human resources management systems, including:

Work Rules: Established to ensure the protection of employees' rights and interests.
A Safe & Respectful Workplace: We have implemented the "Measures for Prevention, Grievance, and Discipline of Sexual Harassment in the Workplace" and the "Prevention Plan for Unlawful Infringement during the Performance of Duties." Furthermore, dedicated grievance email channels have been established to ensure a work environment free from discrimination and harassment.
Work-Life Balance: We have instituted the "Employee Overtime Management Regulations," which utilize a system-based pre-reporting and application process. This system also provides timely reminders to help employees maintain an optimal balance between work and life.

All relevant bylaws and regulations are officially disclosed on the corporate intranet for employee reference.

Talent are considered to be our most valuable asset, and we commit to diversity and non-discrimination in employment. We do not take race, gender, age, religion, political stance, sexual orientation, disability, or nationality as selection criteria for employee retention, working hours, compensation and benefits, performance evaluations, or promotions.

Regarding employee human rights, any violations can be reported through the HR department via phone or email. In 2025, Ability had no case filed for discrimination or any use of child labor.

In line with our goal of fostering a diverse workplace, Ability not only values local employees but also hires foreign staff. By introducing different cultural customs and international activity exchanges, the Ability family thereby gains a variety of perspectives and ideas.

In 2025, 100% of the senior management positions at Ability Taiwan Location by providing employment opportunities for people with disabilities in accordance with legal requirements.

Human rights policy

Protecting human rights in the workplace
1.Ability prohibits the employment of child labor, discrimination, sexual harassment, forced labor and other human rights violations. Ability complies with relevant laws and industry standards on working hours, advocates diversity and equality, employs employees with disabilities, and provides employees with indigenous identity with the right to take leave during seasonal festivals in accordance with the law, in order to create a diverse, open, equal and discrimination- and harassment-free work environment.
Implement equal pay for equal work
In addition to not discriminating against employees based on gender or sexual orientation, Ability also continues to pay attention to issues related to gender pay gaps and fulfills its corporate social responsibility.
Promote labor-management harmony
Ability provides diverse and smooth labor-management communication channels and holds labor-management meetings regularly to discuss employee rights and welfare issues in order to protect employee rights, promote labor-management harmony, enhance labor-management relations, and create a friendly workplace environment.
Personal Data Protection
Ability strictly abides by the relevant laws on personal data protection and ensures that the collection, processing and use of personal data are in compliance with the laws and regulations to safeguard and protect the rights and interests of personal data.
Human rights and social responsibility
Human rights are basic rights enjoyed by everyone, and respect for human rights is essential to achieving the rule of law and social justice and fairness. Ability accepts its responsibility to respect human rights, including within its sphere of influence.

Management plan

Human Rights Management Policy	Management Plan
Compensation and benefits policy	Ability has a good business philosophy, corporate image and salary and welfare system, which can attract excellent talents and retain them. We want to become a happiness company. To this end, Ability provides a variety of employee relations activities, including a high-quality working environment, welfare committee subsidies, welfare measures, physical and mental growth activities, irregular activities, etc., so that employees can enjoy their work and increase their vitality.
Physical and mental health and work-life balance	Ability introduced the OHSAS18001 occupational health and safety management system from 2008 and obtained ISO45001 certification from 2020. It has passed SGS external audits and verifications every year. It has established an occupational health and safety policy and continuously improved the health and safety management system to prevent accidents, promote employee health and safety, emergency response, corporate emerging infectious disease prevention plans, and disaster risk management. For details, please see Abilty official website
Prohibit forced labor and comply with local labor and environmental laws and regulations at the operating locations	Comply with laws and regulations and formulate corresponding supporting measures to comply with the regulations. If the laws and regulations change, Ability will adjust the relevant measures to follow up.
Sign supplier social responsibility agreements with raw material suppliers	For details, please see Abilty official website

Gender equality

Ability implements gender equality policies and follows to build and promote gender-friendly work systems and work environments. It follows the principles of gender equality and non-discrimination when performing duties to prevent the employees from being illegally physically or mentally harmed by the actions of others while performing their duties. It properly prevents and handles workplace violence incidents to ensure the physical and mental health of employees, and establishes a plan to prevent illegal harm while performing duties.

Implementation
Education and training	1. 119 employees received gender equality education and training, totaling 7,890 minutes.
Gender equality advocacy	1. Gender equality promotion for directors and managers. 2. Analysis and promotion of the Gender Equality Work Act and related sub-regulations for directors and managers.

Labor relationship and communication

Ability has established diversed communication channels to maintain a smooth two-way communication, listening and responding to employees' voices. In addition to daily communication channels, there are also regular meetings and grievance mechanisms serving as additional communication platforms. This ensures that communication between the company and employees is open, transparent, and immediate. Employee suggestions and feedback are immediately taken as basis for further enhancement and improvement, thus safeguarding the legitimate rights and interests of every employee.

Quarterly labor-management meetings serve as the labor-management negotiation mechanism to ensure employee rights. Meeting minutes are made available in the labor-management section of the company's website for open access. There is no workers union (nor any collective agreement had been signed) in the Taiwan office, neither have there been any significant operational changes affecting employee rights in 2025. The company values employee welfare and care, maintaining harmonious labor-management relations. Communication between labor and management is facilitated through employee suggestion mail boxes, meetings, and emails, allowing employees to fully and openly express their opinions and issues. Ability maintains good interactive relationships with employees, including but not limited to the "Employee Suggestions" mailbox, labor representatives' meetings, Employee Assistance Program (EAP), and sexual harassment prevention hotlines. An "Employee Suggestions" mailbox is available on the internal website, allowing all employees to submit their opinions.

The Employee Assistance Program (EAP) includes a psychological counseling hotline with experienced psychologists in service, providing timely mental and physical healthcare services to those employees in need. Wellness seminars are also taking places from time to time .

Diversity Employment and Inclusion

Gender friendly
1.Set up a baby-feeding and breast-feeding collection room for employees, and encourage and support breast-feeding policies.
2.Provide maternity gifts to encourage employees to go all out for the long-term development of the company.
3.In order to enable employees to live and work in peace and contentment, in addition to providing employees with the right to stay without pay for childcare according to laws and regulations, a comprehensive leave management system is also provided to allow employees to use parental leave flexibly to take care of their children.
4.Colleagues, who need to take long-term leave due to military service, serious injury, etc., can apply for staying without pay, and then apply for reinstatement after the period expires, so as to take into account the needs of personal and family care.

Colleagues with disabilities
Ability pays attention to the social disadvantages and cooperates with laws and regulations to provide employment opportunities for the disabled to help the disabled to join the society.
Beyond our deep roots in the local community, we actively extend a helping hand to those in need. Since 2008, Ability Enterprise has invited visually impaired massage therapists to join our team. By continuously evaluating and developing disability-friendly job opportunities, we strive to be a steadfast pillar of support for our friends with disabilities, fostering a society where we can all grow and prosper together.

Eliminate discrimination and ban child labor
Ability Enterprises insists that every employee should be treated fairly and respected, respects and supports internationally recognized human rights norms and principles, and formulates corporate social responsibility regulations and relevant employee rights protection practices. Ability provides equal job opportunities to job seekers and every employee, and protects the basic human rights of employees; it also promotes gender equality in work laws and various policies and measures for sexual harassment prevention to create an equal working environment for both genders. The company also strictly abides by the labor laws of the national government in each factory area, and prohibits the company and all subsidiaries of the group from employing child labor, and will be punished if found.