Human Rights
Management Approach
ChipMOS In alignment with the core principles of The United Nations Global Compact (UNGC), the Universal Declaration of Human Rights, the International Labour Organization (ILO) standards, and the OECD Guidelines for Multinational Enterprises, ChipMOS has implemented the corresponding management procedures. Although ChipMOS does not have collective bargaining agreements with employees, we fully comply with applicable laws and explicitly affirm our commitment to protecting employees' human rights through various official documents, including legal requirements, employment freedom, humane treatment, anti-discrimination and anti-harassment, protection of employee opinions, etc. Furthermore, to promote harmonious labor relations, we provide multiple communication channels, and regularly hold Labor-Management Meetings to promote labor communication and human rights-friendly management. In compliance with the Labor Standards Act, we also adhere to the statutory minimum notice periods for operational changes. In addition to protecting employees, we also extend the influence to suppliers to ensure the protection of human rights throughout the entire supply chain.
Human Rights Due Diligence and Risk Management
ChipMOS adopts a dual-verification approach consisting of human rights due diligence and internal human rights risk assessments to identify, evaluate, and monitor human rights-related risks. Based on the assessment results, appropriate management measures are implemented to safeguard the rights and interests of both employees and non-employee workers. Human rights training programs are also conducted to ensure that all employees understand their rights and related protections. In addition, external assessments are carried out annually to verify the effective implementation of ChipMOS’s human rights commitments and management practices.
Human Rights Due Diligence
To strengthen human rights governance and identify potential risks, ChipMOS conducted Human Rights Due Diligence Survey for all employees in 2025 for the first time and incorporated the survey into our regular risk management framework for ongoing implementation. A total of 3,179 employees participated in the survey, achieving a response rate of 55%, demonstrating employees’ strong awareness of and concern for their rights and interests.
Internal Human Rights Risk Assessment
In addition to employee surveys, ChipMOS regularly conducts in-depth human rights risk assessments aligned with RBA standards. Results from 2025 indicate well-established policies and robust execution across all human rights issues. Proactive measures, such as proactive shift scheduling, were implemented for identified medium-risk items like reasonable working hours.
External Evaluation Mechanism
ChipMOS conducts annual labor rights and ethics risk assessments to manage human rights issues and mitigate risks across all plants. Since 2016, we have performed the Responsible Business Alliance (RBA) Code of Conduct Self-Assessment Questionnaire (SAQ) and internal audits annually to verify risk evaluations and cultivate an equitable workplace. Under RBA 8.0.1 SAQ guidelines (100-point scale; higher scores indicate lower risk), ChipMOS achieved ≥80 points at both corporate and site levels in 2025, qualifying all facilities as low-risk sites, including the Hsinchu fab., Zhubei fab., Zhubei fab. 2, Hukou fab, Tainan fab, and Tainan fab. 2.
Since 2015, the Tainan Plant has voluntarily undergone the RBA Validated Audit Program (VAP) via official third-party audits to assess environmental and social sustainability management. In 2022, the VAP audit scope was expanded to the Hsinchu and Zhubei fab. Adhering to our sustainability policy, we apply for VAP audits on a two-year cycle. In 2025, the Tainan and Tainan fab. 2 achieved a VAP score of 187.7 (Gold Recognition), demonstrating our ongoing commitment to evaluating human rights management and enhancing sustainable operations.
Note:
*SAQ Risk Categories: (1) Low Risk: ≥80, (2) Medium Risk: ≥60 and <80, (3) High Risk: <60
*VAP Recognition Levels: (1) Platinum: ≥ 200, (2) Gold: ≥180 and <200, (3) Silver: ≥160 and <180
Human Rights Related Training
To protect employees’ interests and fulfill the corporate social responsibilities, ChipMOS has promised to conform to RBA 7.0 code of conducts, to ensure employees fully understand their own interests, healthy and safe working fields, environmentally protective actions, Regulations Governing Professional Moral Conduct of the Company, and the implementation of human right education and corporate social responsibilities in the management system. All employees must receive the human right education and trainings when they come onboard.
Diversification and Inclusion
ChipMOS's workforce comprises 3,947 local employees (68.41%) and 1,823 foreign employees¹ (31.59%), predominantly from the Philippines. ChipMOS firmly believes that cultivating diverse talent and practicing equality and inclusion are the foundation for achieving sustainable organizational development. By introducing diverse talent, we broaden our employees' perspectives and career paths, building a workplace culture rooted in Diversity, Equality, and Inclusion (DEI) where every employee can thrive.We provide excellent care for our Philippine migrant workers through a comprehensive management system, offering retention incentives upon contract expiration to effectively retain talent. Notably, 10.39% of our Philippine migrant workers have a tenure of over 9 years, demonstrating our colleagues' sense of belonging and their ability to work stably and securely at ChipMOS.
To ensure smooth communication, machine operations, and lower workplace misunderstandings, we primarily hire workers from the Philippines, where English is an official language. To ease their financial burden, ChipMOS fully covers all recruitment expenses before and after employment, aligning with international labor conventions and RBA standards. We actively provide physical, psychological, and lifestyle support for overseas employment, along with a contract renewal bonus launched in 2022 to reward long-term retention. Beyond migrant workers, ChipMOS began hiring new immigrants of any nationality in 2021 to support skill development, and expanded to overseas Chinese graduates in 2024 to offer employment opportunities in Taiwan. Through diversified recruitment, ChipMOS fills workforce gaps while expanding employment opportunities for diverse talent groups, creating a win-win outcome.
Note 1: Foreign employees refer to Filipino employees, Filipino/Chinese Immigrants, and students of Chinese nationality.
Principles of Foreign Employee Care
Promoting Employment Opportunities for the Disabled
ChipMOS has been working with local government disability employment agencies and associations for the visually impaired and hearing-impaired to promote employment opportunities for people with disabilities, fostering a diverse and inclusive workplace. ChipMOS endeavored to promote relevant assistive measures for improved accessibility for our hearing-impaired employees, including communication aids for them to adapt to the workplace successfully; their jobs are also appropriately adjusted depending on their learning progress; meanwhile, visually impaired massage therapists are employed in the plants to provide services. The guide dogs are permitted to enter the plants to accompany them to work and assist the visually impaired to walk safely. We will continue to provide and manage our diverse employment channels, and provide suitable work content for the disabled, creating a barrier-free and friendly work environment where disabled employees can realize their potential and demonstrate their value.
Diverse Communications and Appeal Systems
ChipMOS have established diverse and open communication channels and comprehensive internal and external complaint mechanism, which include periodical meetings, employee suggestion box, Chairman's mailbox, Audit Committee Mailbox, mailbox of information security committee, contact in person or by phone, employee interview, EAP hotline and special communication channel, and more. Through these channels, employees and stakeholders can raise concerns about potential or actual negative impacts caused by the company and seek assistance. This ensures the protection of the rights and interests of all employees, customers, and suppliers. The responsible departments handle these matters with complete confidentiality and anonymity, aiming to facilitate open communication and effectively address relevant issues. The event completion rate is used as the follow-up indicator. We are committed to promoting labor-management communication and human rights-friendly management.
In response to the Company's implementation of RBA, if employees have questions about the policy or are willing to provide practical suggestions, the Company encourages employees to share their opinions with the audit unit or other responsible departments and make improvement suggestions to manifest the spirit of mutual good. When stakeholders of the Company have concerns about the Company's business activities, such as illegal or improper incidents, or situations that may harm their own interests, they can report them through the Audit Committee Mailbox or directly approach the Legal Office and Audit Office.