審計委員會
Audit Committee
審計委員會之職權事項如下：
一、訂定或修正內部控制制度。
二、內部控制制度有效性之考核。
三、訂定或修正取得或處分資產、從事衍生性商品交易、資金貸與他人、為他人背書或提供保證之重大財務業務行為之處理程序。
四、涉及董事自身利害關係之事項。
五、重大之資產或衍生性商品交易。
六、重大之資金貸與、背書或提供保證。
七、募集、發行或私募具有股權性質之有價證券。
八、簽證會計師之委任、解任或報酬。
九、財務、會計或內部稽核主管之任免。
十、年度財務報告及半年度財務報告。
十一、其他公司或主管機關規定之重大事項。本委員會由全體獨立董事組成，每季至少召開一次。
第二屆審計委員出席情況- 114年11月11日止
| 職稱 | 姓名 | 主要學(經)歷 | 開會 次數 |
實際 出席 |
實際出席率(%) |
| 召集人 | 陳春結 先生 | 省立基隆海事學校 | 9 | 9 | 100% |
| 委員 | 陳業鑫 先生 | 國立政治大學法學碩士 | 9 | 9 | 100% |
| 委員 | 林陣蒼 先生 | 國立台灣大學 會計研究所碩士 | 9 | 9 | 100% |
The duties and responsibilities of the Audit Committee are as follows:
1. Formulating or amending internal control systems.
2. Assessing the effectiveness of internal control systems.
3. Establishing or revising procedures for significant financial transactions, including the acquisition or disposal of assets, engaging in derivative transactions, lending funds to others, endorsing or providing guarantees for others.
4. Handling matters involving conflicts of interest for directors themselves.
5. Overseeing significant asset or derivative transactions.
6. Managing significant loans, endorsements, or guarantees of funds.
7. Overseeing the issuance, offering, or private placement of equity securities.
8. Approving the appointment, dismissal, or compensation of auditors.
9. Appointing or dismissing financial, accounting, or internal audit executives.
10. Reviewing annual and semi-annual financial reports.
11. Addressing other significant matters as stipulated by the company or regulatory authorities. The committee is composed of all independent directors and meets at least quarterly.
Audit committee attendance status of Second Session-Until 2025/11/11
| Job Title | Name | Primary Academic and Professional Background | Meeting Frequency |
Actual Attend |
Actual Attendance Rate (%) |
| Convener | Chun-Chieh Chen | Taiwan Provincial Keelung Maritime School | 9 | 9 | 100% |
| Committee member | Yeh-Hsin Chen | Masters degree of Laws, National Chengchi University |
9 | 9 | 100% |
| Committee member | Chen-Tsang Lin | Masters degree of Accounting, National Taiwan University |
9 | 9 | 100% |
114年度審計委員會決議內容
114審計委員會年度工作重點彙整
1.審議季度及年度財務報表
2.審議明年度稽核計畫
3.會計師獨立性評估及會計師公費
4.年度盈餘分配
5.內部控制制度修訂
歷年決議內容
| 審計委員會 | 議案內容 | 決議結果 | 公司對審計委員會意見之處理 |
| 114/03/11 第二屆第六次 |
1.本公司民國一一三年度財務報表暨合併財務報表併同營業報告書，提請討論案。2.擬定本公司民國一一三年度盈餘分配案，提請討論案。
3.擬定本公司民國一一三年度內部控制聲明書，提請討論案。
|
提請董事會決議 | 提董事會同意通過 |
| 114/05/13 第二屆第七次 |
本公司民國一一四年度第一季財務報表，提請討論案。 | 提請董事會決議 | 提董事會同意通過 |
| 114/08/12 第二屆第八次 |
本公司民國一一四年度第二季財務報表，提請討論案。 | 提請董事會決議 | 提董事會同意通過 |
| 114/11/11 第二屆第九次 |
1.請審議本公司民國一一四年度第三季財務報表，提請討論案。
2.擬訂定本公司民國一一五年度內部稽核計畫，提請討論案。
3.擬訂定本公司民國一一五年度往來銀行額度及授權董事長全權辦理續約，提請討論案。
5.擬修訂本公司「永續報告書編製及驗證之作業程序」，提請討論案。
6.擬修訂本公司「內部控制制度」，提請決議案。
|
提請董事會決議 | 提董事會同意通過 |
1.審議季度及年度財務報表
2.審議明年度稽核計畫
3.會計師獨立性評估及會計師公費
4.年度盈餘分配
5.內部控制制度修訂
歷年決議內容
Resolutions of Audit Committee for 2025
Summary of 2025 Audit Committee Annual Work
1.Review of quarterly and annual financial statements
2.Review of internal audit plan
3.Assessment of CPA’s independence and CPA’s fee
4.Annual profit distribution
5.Amend the Internal Control System
Contents of resolutions over the years
| Audit Committee | Motion Content | Resolution Result | The company's handling of the audit committee's opinions |
| 2025/03/11 Second Session 6th |
1.Review the Company's 2024 financial statements and consolidated financial statements.
2.Draft the company's profit distribution for year 2024.
3.Draft the company's internal control statement for year 2023.
|
Propose for the board meeting | Approved by the board of directors |
| 2025/05/13 Second Session 7th |
Review the Company’s financial statements for Q1, 2025, submitted for discussion. | Propose for the board meeting | Approved by the board of directors |
| 2025/08/12 Second Session 8th |
Review the Company’s financial statements for Q2, 2025, submitted for discussion. | Propose for the board meeting | Approved by the board of directors |
| 2025/11/11 Second Session 9th |
1.Review the Company’s financial statements for Q3, 2025, submitted for discussion.
2.Propose to formulate the company's internal audit plan for 2026.
3.Propose to establish the company's bank credit limits for 2026 and authorize the Chairman to handle the renewal process in full.
4.Review the CPA’s independence of company’s 2026 financial statements and public expenses for accountants.
5.Propose to amend certain provisions of the company's Rules of Preparation and verification of Sustainability Reports.
6.Propose to amend certain provisions of the company's Internal Control System.
|
Propose for the board meeting | Approved by the board of directors |
Summary of 2025 Audit Committee Annual Work
1.Review of quarterly and annual financial statements
2.Review of internal audit plan
3.Assessment of CPA’s independence and CPA’s fee
4.Annual profit distribution
5.Amend the Internal Control System
Contents of resolutions over the years
薪酬委員會
Remuneration Committee
職能
係以專業客觀之地位，就本公司董事及經理人之薪資報酬政策及制度予以評估，並向董事會提出建議，以供其決策之參考。其成員由董事會任命，目前委員會由三位獨立董事組成，每年至少開會二次。
第六屆薪酬委員出席情況- 114年11月11日止
| 職稱 | 姓名 | 主要學(經)歷 | 開會 次數 |
實際 出席 |
實際出席率(%) |
| 召集人 | 林陣蒼 先生 | 國立台灣大學 會計研究所碩士 | 4 | 4 | 100% |
| 委員 | 陳業鑫 先生 | 國立政治大學法學碩士 | 4 | 4 | 100% |
| 委員 | 陳春結 先生 | 省立基隆海事學校 | 4 | 4 | 100% |
第六屆薪酬委員會決議內容- 114年11月11日止
| 薪資報酬委員會 | 議案內容 | 決議結果 | 公司對薪資報酬委員會意見之處理 |
| 113/07/08 第六屆第一次 |
請推選本公司第六屆薪資報酬委員會召集人及會議主席。 | 委員會全體出席 委員同意通過 |
無 |
| 113/10/23 第六屆第二次 |
1.董事及經理人一一二年度酬勞金發放金額合理性評估，提請討論案。
2.檢討本公司董事及經理人薪資報酬之政策、制度、標準與結構。
3.擬訂本公司民國一一三年度年終獎金核發建議案，提請討論案。
|
委員會全體出席 委員同意通過 |
提董事會同意通過 |
| 114/02/25 第六屆第三次 |
擬定本公司一一三年員工及董事酬勞分派案，提請討論案。 | 委員會全體出席 委員同意通過 |
提董事會同意通過 |
| 114/10/29 第六屆第四次 |
1.董事及經理人一一三年度酬勞金發放金額合理性評估，提請討論案。
2.檢討本公司董事及經理人薪資報酬之政策、制度、標準與結構。
3.擬訂本公司民國一一四年度年終獎金核發建議案，提請討論案。
|
委員會全體出席 委員同意通過 |
提董事會同意通過 |
114薪酬委員會年度工作重點彙整
1.董事及經理人年度酬勞金發放金額合理性評估2.董事及經理人薪資報酬之政策、制度、標準與結構
3.終獎金核發建議案
4.員工及董事酬勞分派案
歷年會議決議下載
The Remuneration Committee functions in a professional and impartial capacity to assess the salary and compensation policies and systems for the directors and executives of our company. It provides recommendations to the Board of Directors for their decision-making reference. The committee members are appointed by the Board of Directors and currently consist of three independent directors. The committee convenes at least twice annually.
Remuneration committee attendance status of Sixth Session-Until 2025/11/11
| Job Title | Name | Primary Academic and Professional Background | Meeting Frequency |
Actual Attend |
Actual Attendance Rate (%) |
| Convener | Chen-Tsang Lin | Masters degree of Accounting, National Taiwan University |
4 | 4 | 100% |
| Committee member | Yeh-Hsin Chen | Masters degree of Laws, National Chengchi University |
4 | 4 | 100% |
| Committee member | Chun-Chieh Chen | Taiwan Provincial Keelung Maritime School | 4 | 4 | 100% |
Contents of resolutions of Sixth Session Remuneration Committee-Until 2025/11/11
| Remuneration committee | Motion content | Resolution result | The company handling the opinions from the salary and remuneration committee |
| 2024/07/08 Sixth Session 1st |
Elect the convenor and chairperson of the Company's Sixth Session Remuneration Committee. | All committee members present agreed. | None |
| 2024/10/23 Sixth Session 2nd |
1.Evaluation of the reasonableness of the remuneration paid to directors and executives for the 2023.
2.Review the company's policies, systems, standards, and structure regarding the salaries and remuneration of directors and executives.
3.Propose the year-end bonus distribution proposal for the 2024.
|
All committee members present agreed. | Approved by the board of directors. |
| 2025/03/11 Sixth Session 3rd |
Review the proposal for the distribution of director and employee compensation for the year 2024. | All committee members present agreed. | Approved by the board of directors. |
| 2025/10/29 Sixth Session 4rd |
1.Evaluation of the reasonableness of the remuneration paid to directors and executives for the 2024.
2.Review the company's policies, systems, standards, and structure regarding the salaries and remuneration of directors and executives.
3.Propose the year-end bonus distribution proposal for the 2025.
|
All committee members present agreed. | Approved by the board of directors. |
Summary of 2025 Remuneration Committee Annual Work
1.Evaluation of the reasonableness of the remuneration paid to directors and executives.2.Review the policies, systems, standards, and structure regarding the salary and remuneration of directors and executives.
3.Propose the year-end bonus distribution proposal.
4.Review of the proposal for the distribution of director and employee compensation.
Download past meeting resolutions
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- 標題Title
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提名暨永續發展委員會
Nominating and Sustainable Development Committee
本公司113年12月份成立「永續發展委員會」，為公司內部最高層級的永續發展決策中心，由全體獨立董事擔任委員，與多位不同領域的高階主管共同檢視公司的核心營運能力，訂定中長期的永續發展計畫及依公司產業、營運情形、外在環境等檢視可能影響公司之風險。「永續發展委員會」經由會議，辨識攸關公司營運與利害關係人所關注的永續議題，擬定對應策略與工作方針、規劃年度方案，除追蹤執行成效，確保永續發展策略充份落實於公司日常營運外，亦對於公司風險管理相關事宜進行監督。
永續發展委員會審議通過公司永續發展目標、政策等相關議案後，將提董事會審議評估其可行性，後交由公司永續發展兼職單位實際執行。
本公司於114年8月董事會決議通過，正式將「永續發展委員會」更名為「提名暨永續發展委員會」，除負責永續相關議題的監督，同時將提名相關職權併入，監督公司董事、高階經理人等重要職位人員之選任，強化公司永續治理。
永續發展委員會之職權事項如下：
一、制定、推動及強化公司永續發展政策、年度計畫及策略等。
二、檢討、追蹤與修訂永續發展執行情形與成效。
三、督導永續資訊揭露事項並審議永續報告書。
四、督導本公司永續發展守則之業務或其他經董事會決議之永續發展相關工作之執行。
五、制定、推動及強化公司風險管理政策、年度計畫及策略等。
六、檢討、追蹤與修訂風險管理執行情形與成效。
七、制定董事會成員、獨立董事及高階經理人所需之專業知識、技術、經驗及性別等多元化背景暨獨立性之標準，並據以覓尋、審核及提名董事、獨立董事及高階經理人候選人。
八、建構及發展董事會及各委員會之組織架構，進行董事會、各委員會、各董事及高階經理人之績效評估，並評估獨立董事之獨立性。
九、訂定並定期檢討董事進修計畫及董事與高階經理人之繼任計畫。
永續發展委員會審議通過公司永續發展目標、政策等相關議案後，將提董事會審議評估其可行性，後交由公司永續發展兼職單位實際執行。
本公司於114年8月董事會決議通過，正式將「永續發展委員會」更名為「提名暨永續發展委員會」，除負責永續相關議題的監督，同時將提名相關職權併入，監督公司董事、高階經理人等重要職位人員之選任，強化公司永續治理。
永續發展委員會之職權事項如下：
一、制定、推動及強化公司永續發展政策、年度計畫及策略等。
二、檢討、追蹤與修訂永續發展執行情形與成效。
三、督導永續資訊揭露事項並審議永續報告書。
四、督導本公司永續發展守則之業務或其他經董事會決議之永續發展相關工作之執行。
五、制定、推動及強化公司風險管理政策、年度計畫及策略等。
六、檢討、追蹤與修訂風險管理執行情形與成效。
七、制定董事會成員、獨立董事及高階經理人所需之專業知識、技術、經驗及性別等多元化背景暨獨立性之標準，並據以覓尋、審核及提名董事、獨立董事及高階經理人候選人。
八、建構及發展董事會及各委員會之組織架構，進行董事會、各委員會、各董事及高階經理人之績效評估，並評估獨立董事之獨立性。
九、訂定並定期檢討董事進修計畫及董事與高階經理人之繼任計畫。
In December 2024, the company established the "Sustainable Development Committee," which serves as the highest-level decision-making body for sustainability within the company. The committee is composed of all independent directors, and collaboratively evaluates the company's core operational capabilities, formulates medium-and long-term sustainability plans, and assesses risks that could potentially affect the company based on factors such as industry, operations, external environment, etc., with several senior executives from different fields. Through meetings, the Sustainable Development Committee identifies key sustainability issues that are relevant to the company's operations and stakeholders, formulates corresponding strategies and work guidelines, and plans annual initiatives. In addition to tracking the effectiveness of these initiatives and ensuring the full implementation of sustainability strategies in daily operations, the committee also oversees matters related to the company's risk management.
After the committee reviews and approves sustainability goals, policies, and other related proposals, they are submitted to the Board of Directors for assessment of their feasibility, and then assigned to the company's dedicated sustainability unit for actual implementation.
In August 2025, the board of directors approved the name changing of Sustainable Development Committee into Nominating and Sustainable Development Committee, the Nominating and Sustainable Development Committee’s duties besides oversees matters related to Sustainable Development, nominating matters are also included, inspecting the selection of important positions such as company directors and senior managers to strengthen the company's sustainable governance.
The duties and responsibilities of the Nominating and Sustainable Development Committee are as follows:
After the committee reviews and approves sustainability goals, policies, and other related proposals, they are submitted to the Board of Directors for assessment of their feasibility, and then assigned to the company's dedicated sustainability unit for actual implementation.
In August 2025, the board of directors approved the name changing of Sustainable Development Committee into Nominating and Sustainable Development Committee, the Nominating and Sustainable Development Committee’s duties besides oversees matters related to Sustainable Development, nominating matters are also included, inspecting the selection of important positions such as company directors and senior managers to strengthen the company's sustainable governance.
The duties and responsibilities of the Nominating and Sustainable Development Committee are as follows:
- Formulate, promote, and strengthen the company's sustainable development policies, annual plans, and strategies.
- Review, track, and revise the implementation and effectiveness of sustainable development.
- Supervise the disclosure of sustainability information and review sustainability reports.
- Oversee the implementation of the company's sustainability code and other sustainability-related work authorized by the Board of Directors.
- Formulate, promote, and strengthen the company's risk management policies, annual plans, and strategies.
- Review, track, and revise the implementation and effectiveness of risk management.
- Laying down the standards of independence and a diversified background covering the expertise, skills, experience, gender, etc. of members of the board, independent directors and senior executives, and finding, reviewing, and nominating candidates for directors, independent directors, and senior executives based on such standards.
- Establishing and developing the organizational structure of the board and each committee, and evaluating the performance of the board, each committee, and each director and senior executive and the independence of the independent directors.
- Establishing and reviewing on a regular basis program for director continuing education and the succession plans of directors and senior executives.
第一屆提名暨永續發展委員出席情況- 114年11月11日止
第一屆提名暨永續發展委員會決議內容- 114年11月11日止
| 職稱 | 姓名 | 主要學(經)歷 | 開會 次數 |
實際 出席 |
實際出席率(%) |
| 召集人 | 林陣蒼 先生 | 國立台灣大學 會計研究所碩士 | 3 | 3 | 100% |
| 委員 | 陳業鑫 先生 | 國立政治大學法學碩士 | 3 | 3 | 100% |
| 委員 | 陳春結 先生 | 省立基隆海事學校 | 3 | 3 | 100% |
第一屆提名暨永續發展委員會決議內容- 114年11月11日止
| 永續發展委員會 | 議案內容 | 決議結果 | 公司對永續發展委員會意見之處理 |
| 114/02/25 第一屆第一次 |
請推選本公司第一屆永續發展委員會召集人及會議主席。 | 委員會全體出席 委員同意通過 |
無 |
| 114/08/12 第一屆第二次 |
請審議本公司民國一一三年度永續報告書，提請討論案。 | 委員會全體出席 委員同意通過 |
提董事會同意通過 |
| 114/10/29 第一屆第三次 |
1.擬訂定本公司「內部碳定價管理辦法」，提請決議案。
2.檢討一一四年度永續發展執行情形及訂定本公司一一五年度永續發展管理方針及執行重點，提請決議案。
|
委員會全體出席 委員同意通過 |
提董事會同意通過 |
Nominating and Sustainable Development Committee attendance status of First Session-Until 2025/11/11
Contents of resolutions of First Session Nominating and Sustainable Development Committee -Until 2025/11/11
| Job Title | Name | Primary Academic and Professional Background | Meeting Frequency |
Actual Attend |
Actual Attendance Rate (%) |
| Convener | Chen-Tsang Lin | Masters degree of Accounting, National Taiwan University |
3 | 3 | 100% |
| Committee member | Chun-Chieh Chen | Taiwan Provincial Keelung Maritime School | 3 | 3 | 100% |
| Committee member | Yeh-Hsin Chen | Masters degree of Laws, National Chengchi University |
3 | 3 | 100% |
Contents of resolutions of First Session Nominating and Sustainable Development Committee -Until 2025/11/11
| Nominating and Sustainable Development Committee | Motion content | Resolution result | The company handling the opinions from the Nominating and Sustainable Development Committee |
| 2025/02/25 First Session 1st |
Elect the convenor and chairperson of the Company's First Session Sustainable development Committee. | All committee members present agreed. | None |
| 2025/08/12 First Session 2nd |
Review the Company’s 2025 Sustainability Report. | All committee members present agreed. | Approved by the board of directors |
| 2025/10/29 First Session 3rd |
1.Proposal to Establish Internal Carbon Pricing Management Guidelines.
2.Proposal to Review 2025 Sustainability Performance and Approve 2026 Sustainability Strategy.
|
All committee members present agreed. | Approved by the board of directors |
永續發展單位
Sustainable Development Unit
本公司除設有永續發展委員會外，有關有永續發展議題之績效追蹤，由永續發展兼職單位(總公司管理部、食料廠管理課、飼料廠管理課)推動，各部門依其職權範圍進行評估及執行再由管理部統籌永續發展相關業務，進行整體溝通與管理。相關議題透過專案會議向總經理報告，在會議中，經各單位主管及總經理認為有揭露之必要者，依據全球永續性報告協會發布之GRI準則，在永續報告書中予以揭露。
In addition to the establishment of the Sustainable Development Committee, the performance tracking of sustainability issues is driven by the dedicated sustainability units (Headquarters Management Department, Food Factory Management Section, and Feed Factory Management Section). Each department evaluates and executes tasks within its scope of authority, while the Management Department coordinates the overall sustainability-related activities, ensuring comprehensive communication and management. Relevant issues are reported to the General Manager through project meetings. During these meetings, if the department heads and the General Manager deem it necessary to disclose, the issues will be disclosed in the sustainability report based on the GRI standards issued by the Global Reporting Initiative.
風險管理執行情形
Risk Management Implementation
組織架構
本公司建立多層次風險管理組織架構，並經董事會通過，由公司各部門主管組成 「風險管理小組」，並隸屬提名暨永續發展委員會(由三名獨立董事組成)，定期於提名暨永續發展委員會議中報告公司所面臨的風險環境、風險管理重點、風險評估及因應措施，並至少一年一次於董事會報告風險管理之監督情形，目前公司風險管理組織架構如下圖：
本公司建立多層次風險管理組織架構，並經董事會通過，由公司各部門主管組成 「風險管理小組」，並隸屬提名暨永續發展委員會(由三名獨立董事組成)，定期於提名暨永續發展委員會議中報告公司所面臨的風險環境、風險管理重點、風險評估及因應措施，並至少一年一次於董事會報告風險管理之監督情形，目前公司風險管理組織架構如下圖：
Organizational Structure
The company has established a multi-level risk management organizational structure, which has been approved by the Board of Directors. A "Risk Management Team," composed of department heads from various company divisions, operates under the Nominating and Sustainable Development Committee (composed of three independent directors). The team regularly reports on the company's risk environment, key risk management areas, risk assessments, and response measures during Nominating and Sustainable Development Committee meetings. At least once a year, the team also reports on the oversight of risk management to the Board of Directors. The current company risk management organizational structure is shown in the diagram below:
The company has established a multi-level risk management organizational structure, which has been approved by the Board of Directors. A "Risk Management Team," composed of department heads from various company divisions, operates under the Nominating and Sustainable Development Committee (composed of three independent directors). The team regularly reports on the company's risk environment, key risk management areas, risk assessments, and response measures during Nominating and Sustainable Development Committee meetings. At least once a year, the team also reports on the oversight of risk management to the Board of Directors. The current company risk management organizational structure is shown in the diagram below:
政策及程序
本公司參考「上市上櫃公司風險管理實務守則」，訂定本公司風險管理政策與程序，以作為本公司風險管理之最高指導原則；每年定期由風險管理小組進行風險因子鑑別，藉以辨識可能影響企業永續發展的相關風險，並針對各項風險擬定風險管理政策涵蓋管理目標、組織架構、權責歸屬及風險管理程序等機制並落實執行，以有效辨識、衡量及控制本公司之各項風險，將重大風險控制在可接受的範圍。
本公司風險管理流程大致分為風險辨識、風險分析、風險評量到風險回應四階段：
四、風險回應：
考量企業策略目標、內、外部利害關係人觀點、風險胃納及可用資源，來擇定風險回應方式，定相關處理計畫，確保相關人員充分理解與執行，並持續監控相關處理計劃之執行情形，使風險回應方案在實現目標與成本效益之間取得平衡。
運作情形
每年定期依重大性原則，考量經濟、環境及社會面等公司治理議題對客戶、投資人及其他利害關係人可能產生重大影響者進行風險評估並擬定風險管理策略與計畫，對於高風險議題，除定期於風險管理小組會議報告風險狀況、強化管控計畫以外，亦提報至永續發展委員會進行監督審查。永續發展委員會委員會每年至少一次向董事會報告。
執行情形
114年11月11日於董事會報告114年度風險管理執行情形報告。
評估報告
針對本公司及所屬子公司114年度各風險項目評估，評估如下：
本公司參考「上市上櫃公司風險管理實務守則」，訂定本公司風險管理政策與程序，以作為本公司風險管理之最高指導原則；每年定期由風險管理小組進行風險因子鑑別，藉以辨識可能影響企業永續發展的相關風險，並針對各項風險擬定風險管理政策涵蓋管理目標、組織架構、權責歸屬及風險管理程序等機制並落實執行，以有效辨識、衡量及控制本公司之各項風險，將重大風險控制在可接受的範圍。
本公司風險管理流程大致分為風險辨識、風險分析、風險評量到風險回應四階段：
一、風險辨識：
依據公司規模、所屬產業、業務特性、營運活動，並考量企業永續（含氣候變遷）各面向規範重點進行全方位風險分析，分析與辨識公司適用之風險來源與類別，定義公司自身之風險類別，針對各風險類別展開相關細部風險情境辨識，並定期檢討其適用性。
二、風險分析：
針對已辨識出之風險事件，考量現有相關管控措施之完整性、過往經驗、同業案例等，分析風險事件之發生機率與影響程度，據以計算風險值。
三、風險評量：
營運單位應依據風險分析結果，對照經永續發展委員會核定之風險胃納，依據風險等級規劃與執行後續風險回應方案。四、風險回應：
考量企業策略目標、內、外部利害關係人觀點、風險胃納及可用資源，來擇定風險回應方式，定相關處理計畫，確保相關人員充分理解與執行，並持續監控相關處理計劃之執行情形，使風險回應方案在實現目標與成本效益之間取得平衡。
運作情形
每年定期依重大性原則，考量經濟、環境及社會面等公司治理議題對客戶、投資人及其他利害關係人可能產生重大影響者進行風險評估並擬定風險管理策略與計畫，對於高風險議題，除定期於風險管理小組會議報告風險狀況、強化管控計畫以外，亦提報至永續發展委員會進行監督審查。永續發展委員會委員會每年至少一次向董事會報告。
執行情形
114年11月11日於董事會報告114年度風險管理執行情形報告。
評估報告
針對本公司及所屬子公司114年度各風險項目評估，評估如下：
| 風險評估 | 場域 | 風險辨識 | 應對措施 |
| 環境風險 | 台北總公司 | 因地震、颱風等極端氣候事件導致辦公室停電或資訊系統中斷之風險。 | 啟用雲端備援系統（異地備份）定期進行備份演練。 |
| 雲林廠 | 天災(地震、颱風)導致電力中斷，生產線停擺。 | 評估儲能系統建置，以維持關鍵設備的必要運轉。 | |
| 高雄廠 | |||
| 財務風險 | 台北總公司 |
1.因極端氣候或災害事件造成客戶營運受影響，導致收款週轉期延長之風險。
2.受國際情勢、能源價格及原物料市場波動影響，可能增加採購成本。
3.匯率或運輸成本變動，可能影響整體營運費用及毛利率。
|
1.建立穩健之資金調度及授信機制，以維持充足流動性，並持續強化應收帳款管理，監控客戶信用風險並縮短週轉期。
2.與多家供應商簽訂長期合作協議，分散採購風險，並定期檢視成本結構。
3.與主要供應商維持穩定合作關係，建立安全庫存水位，並持續評估採購成本結構。
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| 雲林廠 | |||
| 高雄廠 | |||
| 營運風險 | 台北總公司 | 資訊系統異常或暴露社交風險之下，可能造成資料存取受影響之風險。 | 定期進行系統維護與安全檢測，建置異地備援機制，並持續強化員工資訊安全教育與操作訓練。 |
| 雲林廠 | 化學品管理不當或儲存環境異常，可能引發安全事件之風險。 | 強化危險物品管理制度，完善標準作業程序，並定期實施安全檢查與應變演練。 | |
| 高雄廠 | 設備老化或操作疏失，可能導致生產中斷或安全事件之風險。 | 建立設備預防性維護及更新計畫，並持續推動員工安全教育與緊急應變演練。 | |
| 法律風險 | 台北總公司 | 因法規更新或內部認知不足，可能影響公司依《公司法》及《證券交易法》等相關規範進行資訊揭露之正確性。 | 設立專責法遵單位，持續追蹤法令變動並定期檢視公司內部作業流程，確保符合法令要求。 |
| 雲林廠 |
1.防治或監測設備異常，可能影響環境法規（如廢水排放標準）之遵循。
2.環保或產品法遵之相關法令異動，可能影響廠區作業合規性。
3.承攬商勞動安全意識不足，可能導致作業不符《職業安全衛生法》等相關規範。
|
1.建置完善廢水處理及監測系統，定期進行檢測與維護，以確保符合法規標準。
2.定期追蹤環保及職安及其他相關法規之修訂，並更新內部作業規範及稽核機制以確保合規運作。
3.強化承攬商管理機制，訂定勞安作業規範，並辦理定期教育訓練與現場稽核。
|
|
| 高雄廠 |
Policies and Procedures
The company has established its risk management and procedure policies by referring to the "Risk Management Practices for Listed Companies," which serve as the highest guiding principles for the company's risk management. Every year, the Risk Management Team conducts an identification of risk factors to recognize potential risks that may affect the company's sustainable development. The team then formulates risk management policies for each identified risk, covering management objectives, organizational structure, responsibilities, risk management procedures, and other mechanisms to ensure effective identification, measurement, and control of the company's risks, keeping major risks within acceptable limits.
The company's risk management process generally consists of four stages: risk identification, risk analysis, risk assessment, and risk response:
Operational Status
Each year, a risk assessment is conducted based on materiality principles, considering the potential significant impacts of economic, environmental, and social governance issues on customers, investors, and other stakeholders. Risk management strategies and plans are then formulated. For high-risk issues, in addition to regular reports on risk status and strengthened control plans during Risk Management Team meetings, these issues are also reported to the Sustainable Development Committee for supervisory review. The Sustainable Development Committee reports to the Board of Directors at least once a year.
Implementation Status
On November 11, 2025, a report on the implementation of risk management for the year 2025 was presented to the Board of Directors.
Evaluation Report
The assessment of various risk items for the Company and its subsidiaries in the year 2025 is as follows.
The company has established its risk management and procedure policies by referring to the "Risk Management Practices for Listed Companies," which serve as the highest guiding principles for the company's risk management. Every year, the Risk Management Team conducts an identification of risk factors to recognize potential risks that may affect the company's sustainable development. The team then formulates risk management policies for each identified risk, covering management objectives, organizational structure, responsibilities, risk management procedures, and other mechanisms to ensure effective identification, measurement, and control of the company's risks, keeping major risks within acceptable limits.
The company's risk management process generally consists of four stages: risk identification, risk analysis, risk assessment, and risk response:
- Risk Identification:
- Risk Analysis:
- Risk Assessment:
- Risk Response:
Operational Status
Each year, a risk assessment is conducted based on materiality principles, considering the potential significant impacts of economic, environmental, and social governance issues on customers, investors, and other stakeholders. Risk management strategies and plans are then formulated. For high-risk issues, in addition to regular reports on risk status and strengthened control plans during Risk Management Team meetings, these issues are also reported to the Sustainable Development Committee for supervisory review. The Sustainable Development Committee reports to the Board of Directors at least once a year.
Implementation Status
On November 11, 2025, a report on the implementation of risk management for the year 2025 was presented to the Board of Directors.
Evaluation Report
The assessment of various risk items for the Company and its subsidiaries in the year 2025 is as follows.
| Risk Category | Location | Risk Identification | Mitigation Measures |
| Environmental Risk | Taipei Headquarters | Risk of office power outage or IT system disruption due to extreme weather events such as earthquakes or typhoons. | Activate cloud-based backup systems (offsite backup) and conduct regular backup drills. |
| Yunlin Plant | Natural disasters (earthquakes, typhoons) may cause power outages and halt production lines. | Evaluate the installation of energy storage systems to ensure operation of critical equipment. | |
| Kaohsiung Plant | |||
| Financial Risk | Taipei Headquarters |
1.Risk of prolonged accounts receivable turnover due to customer operations being affected by extreme weather or disasters.
2.Procurement costs may increase due to international conditions and market volatility.
3.Exchange rate or transport cost fluctuations may impact expenses and margins.
|
1.Establish robust cash flow and credit mechanisms to maintain liquidity, strengthen accounts receivable management, monitor customer credit risk, and shorten turnover periods.
2.Sign long-term agreements with multiple suppliers and review cost structures.
3.Maintain stable supplier relationships and evaluate procurement costs.
|
| Yunlin Plant | |||
| Kaohsiung Plant | |||
| Operational Risk | Taipei Headquarters | Risk of data access disruption due to IT system failures or exposure to social engineering threats. | Conduct regular system maintenance and security checks, establish offsite backup mechanisms, and enhance employee cybersecurity training. |
| Yunlin Plant | Improper chemical management or abnormal storage conditions may lead to safety incidents. | Strengthen hazardous materials management systems, improve SOPs, and conduct regular safety inspections and emergency drills. | |
| Kaohsiung Plant | Aging equipment or operational errors may cause production interruptions or safety incidents. | Develop preventive maintenance and equipment renewal plans, and promote employee safety education and emergency response drills. | |
| Legal Risk | Taipei Headquarters | Regulatory updates or lack of internal awareness may affect the accuracy of information disclosure under the Company Act and Securities and Exchange Act. | Establish a dedicated compliance unit to monitor regulatory changes and review internal procedures to ensure legal compliance. |
| Yunlin Plant |
1.Abnormal monitoring equipment may affect compliance with environmental regulations (e.g., wastewater discharge standards).
2.Changes in environmental or product compliance laws may impact operations.
3.Contractors’ lack of safety awareness may lead to non-compliance with labor safety laws.
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1.Build comprehensive wastewater treatment and monitoring systems, conduct regular testing and maintenance.
2.Track revisions to environmental and safety laws, and update internal procedures and audit mechanisms.
3.Strengthen contractor management, set safety standards, and conduct training and audits.
|
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| Kaohsiung Plant |
永續發展督導情形
Oversight of Sustainable Development Initiatives
本公司管理部每年向董事會報告當年度永續發展執行成果及明年度執行方針，管理部於114年11月11日將114年度永續發展執行情形提報董事會，董事會針對本公司114年度永續發展執行情形進行督導，114年永續發展執行情形重點及督導建議如下：
114年度主要執行成果
環境面（Environmental）：
一、溫室氣體管理
已完成 ISO 14064-1:2018 溫室氣體盤查導入，涵蓋台北總公司、雲林及高雄廠區，建立完整碳盤查基礎資料。
二、減量計畫推動
雲林廠已向環境部提報「溫室氣體減量計畫」，基準年為民國112、113年，平均排放量40,199.559噸CO₂e，目標年為119年，預計減量2.1%。
三、內部碳定價制度
擬定「內部碳定價管理政策」，作為未來減碳投資與營運決策依據，以建立公司碳管理長期策略基礎。
社會面（Social）：
一、教育與訓練
總公司已完成114年度人權、資安、職安衛及環境友善等教育訓練共10場，參與人數達全體同仁之98%。
二、人才永續與友善措施
推行職能津貼、通識津貼、托兒津貼及課後輔導補助等制度優化，並於雲林廠開辦越南籍同仁華語教學班，促進文化共融與留才發展。
三、外部肯定
治理面（Governance）：
一、提名暨永續發展委員會運作
依年度計畫召開四次會議，審議永續目標進度及關鍵議題，運作機制穩定。
二、永續報告書申報作業
年度永續報告書已完成撰編與主管機關申報，內容涵蓋公司永續策略、目標及執行成果，強化公司資訊揭露透明度。
115年度執行方針
1.持續更新重大性分析，確保風險議題與外部趨勢同步。
2.強化跨部門協作機制，使永續議題更有效納入經營決策。
3.年度定期報告董事會，落實治理透明與責任監督。
| 順序 | 重大主題 | ESG分類 | 對應策略 | 2025年執行重點 | 督導建議 |
| 1 | 排放 | E | 雲林廠提報環境部之自主減量計畫 | 已完成基準年(112-113年)盤查，平均排放量40,199.559公噸CO₂e，目標年設定為119年減量2.1%。 | 持續追蹤年度減量績效，納入ISO 14064驗證範圍。 |
| 2 | 氣候變遷 | E | 綠能投資 | 雲林廠陶瓷膜過濾系統。 | 評估T-CFD揭露架構，提升氣候風險透明度。 |
| 3 | 原物料 | E | 鼓勵供應鏈綠色採購制度 | 已榮獲經濟部 Power Buying 採購獎，推動綠色採購制度化。 | 建議導入供應商碳盤查及低碳採購比率追蹤。 |
| 4 | 風險及機會管理 | G | 台榮產業內部碳定價機制 | 建立內部碳成本參考價，納入專案投資與營運評估。 | 建議逐步擴大適用範圍至供應鏈。 |
| 5 | 廢棄物處理 | E | 環境管理規章（2025年通過） | 制定分類管理與委外清運審查流程，確保符合法規與減廢目標。 | 建議逐步導入資源化回收與減廢績效指標。 |
| 6 | 鄰近社區 | S | 產學合作計畫 |
1.國立嘉義大學疾病診斷中心合作。
2.中國文化大學動物科學系暑期實習。
3.屏東科技科大學水產飼料配方優化。
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建議擴大至環境教育與地方共榮項目。 |
| 7 | 能源風險 | E | 儲能評估、EMS系統評估作業 | 持續進行用電監控與能源效率分析，導入節能改善專案。 | 建議評估ISO 50001能源管理系統導入可行性。 |
| 8 | 人才流失 | S | 職能及通識津貼政策、外籍同仁留才措施 |
1.單位職能津貼。
2.全公司通識職能津貼雲林廠開辦。
3.越南籍同仁華語教學班，促進文化共融與留才發展。
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持續追蹤政策滿意度與實際留任成效。 |
| 9 | 緊急應變措施 | S | 安全與防災應變制度 | 定期實施防災演練與教育訓練，強化應變能力。 | 建議導入ISO45001職業安全衛生管理系統 |
114年度主要執行成果
環境面（Environmental）：
一、溫室氣體管理
已完成 ISO 14064-1:2018 溫室氣體盤查導入，涵蓋台北總公司、雲林及高雄廠區，建立完整碳盤查基礎資料。
二、減量計畫推動
雲林廠已向環境部提報「溫室氣體減量計畫」，基準年為民國112、113年，平均排放量40,199.559噸CO₂e，目標年為119年，預計減量2.1%。
三、內部碳定價制度
擬定「內部碳定價管理政策」，作為未來減碳投資與營運決策依據，以建立公司碳管理長期策略基礎。
社會面（Social）：
一、教育與訓練
總公司已完成114年度人權、資安、職安衛及環境友善等教育訓練共10場，參與人數達全體同仁之98%。
二、人才永續與友善措施
推行職能津貼、通識津貼、托兒津貼及課後輔導補助等制度優化，並於雲林廠開辦越南籍同仁華語教學班，促進文化共融與留才發展。
三、外部肯定
- 獲經濟部 Power Buying 採購獎，肯定公司於永續採購與責任供應鏈推動上的努力與成果。
- 入圍《商業週刊》2025全齡企業百強，展現公司在推動全齡共融與高齡友善職場上的具體行動與成果。
治理面（Governance）：
一、提名暨永續發展委員會運作
依年度計畫召開四次會議，審議永續目標進度及關鍵議題，運作機制穩定。
二、永續報告書申報作業
年度永續報告書已完成撰編與主管機關申報，內容涵蓋公司永續策略、目標及執行成果，強化公司資訊揭露透明度。
115年度執行方針
1.持續更新重大性分析，確保風險議題與外部趨勢同步。
2.強化跨部門協作機制，使永續議題更有效納入經營決策。
3.年度定期報告董事會，落實治理透明與責任監督。
The Management Department reports annually to the Board of Directors on the company’s sustainability performance for the current year and the strategic direction for the following year. On November 11, 2025, the Management Department presented the 2024 sustainability implementation results to the Board. The Board reviewed and provided oversight on the company’s sustainability efforts for the year.
Key Highlights and Oversight Recommendations for 2024 are as follows:
2024 Key ESG Implementation Result
Environmental：
I. Greenhouse Gas Management
ISO 14064-1:2018 implementation completed, covering Taipei Headquarters, Yunlin Plant, and Kaohsiung Plant. A comprehensive carbon inventory baseline has been established.
II. Emission Reduction Plan
Yunlin Plant submitted a “Greenhouse Gas Reduction Plan” to the Ministry of Environment. The baseline years are 2023–2024, with an average emission of 40,199.559 tons CO₂e. The target year is 2030, aiming for a 2.1% reduction.
III. Internal Carbon Pricing Policy
A draft “Internal Carbon Pricing Management Policy” was formulated to guide future investment and operational decisions, laying the foundation for the company’s long-term carbon strategy.
Social：
I. Education and Training
In 2024, the Taipei Headquarters conducted 10 training sessions covering human rights, cybersecurity, occupational safety, and environmental friendliness, with 98% employee participation.
II. Talent Sustainability and Inclusion Measures
The company enhanced its policies for functional allowances, general competency allowances, childcare subsidies, and after-school tutoring support. Additionally, Mandarin classes were launched at Yunlin Plant for Vietnamese employees to promote cultural integration and retention.
II. External Recognition
i. Received the Power Buying Procurement Award from the Ministry of Economic Affairs, recognizing efforts in sustainable procurement and responsible supply chain management.
ii. Selected in Business Weekly’s 2025 Top 100 All-Age Companies, highlighting the company’s commitment to inclusive and age-friendly workplace practices.
Governance：
I. Nomination and Sustainability Committee Operations
Four meetings were held in accordance with the annual plan to review progress on sustainability goals and key issues. The committee’s operations remained stable and effective.
II. Sustainability Report Filing
The annual sustainability report was completed and submitted to the competent authority. It covers the company’s sustainability strategy, goals, and achievements, enhancing transparency in information disclosure.
2025 Execution Guidelines
Key Highlights and Oversight Recommendations for 2024 are as follows:
| No. | Key Topic | ESG Category |
Corresponding Strategy | 2025 Execution Focus | Oversight Recommendation |
| 1 | Emissions | E | Voluntary reduction plan submitted by Yunlin Plant to the Ministry of Environment R.O.C. | Baseline audit completed for 2023–2024; average emissions 40,199.559 tons CO₂e; target year 2030 with 2.1% cut. | Continue tracking annual reduction performance; include in ISO 14064 verification. Scope. |
| 2 | Climate Change | E | Green energy investment. | Ceramic membrane filtration system at Yunlin Plant. | Evaluate TCFD disclosure framework to enhance climate risk transparency. |
| 3 | Raw Materials | E | Promote green procurement across the supply chain. | Received Ministry of Economic Affairs R.O.C. Power Buying Award; institutionalized green procurement. | Introduce supplier carbon audits and track low-carbon procurement ratio. |
| 4 | Risk & Opportunity | G | Internal carbon pricing mechanism. | Established internal carbon reference price for investment and operations. | Gradually expand scope to include supply chain. |
| 5 | Waste Management | E | Environmental management regulations(passed in 2025). | Developed classification and outsourcing review procedures to ensure compliance and waste reduction. | Introduce resource recycling and waste reduction performance indicators. |
| 6 | Local Community | S | Industry-academia collaboration programs. |
1.NCYU Disease Diagnosis Center.
2.PCCU Department of Animal Science summer internship.
3.NPUST aquaculture feed optimization.
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Expand to environmental education and regional co-prosperity initiatives. |
| 7 | Energy Risk | E | Energy storage and EMS system evaluation. | Ongoing electricity monitoring and energy efficiency analysis; energy-saving projects implemented. | Assess feasibility of adopting ISO 50001 energy management system. |
| 8 | Talent Retention | S | Functional and general competency allowance; foreign employee retention. |
1.Unit-level functional allowance.
2.Company-wide general competency allowance at Yunlin Plant.
3.Mandarin classes for Vietnamese employees.
|
Track policy satisfaction and actual retention outcomes. |
| 9 | Emergency Response | S | Safety and disaster response system. | Regular disaster drills and training to strengthen emergency response capabilities. | Recommend adopting ISO 45001 occupational health and safety management system. |
Environmental：
I. Greenhouse Gas Management
ISO 14064-1:2018 implementation completed, covering Taipei Headquarters, Yunlin Plant, and Kaohsiung Plant. A comprehensive carbon inventory baseline has been established.
II. Emission Reduction Plan
Yunlin Plant submitted a “Greenhouse Gas Reduction Plan” to the Ministry of Environment. The baseline years are 2023–2024, with an average emission of 40,199.559 tons CO₂e. The target year is 2030, aiming for a 2.1% reduction.
III. Internal Carbon Pricing Policy
A draft “Internal Carbon Pricing Management Policy” was formulated to guide future investment and operational decisions, laying the foundation for the company’s long-term carbon strategy.
Social：
I. Education and Training
In 2024, the Taipei Headquarters conducted 10 training sessions covering human rights, cybersecurity, occupational safety, and environmental friendliness, with 98% employee participation.
II. Talent Sustainability and Inclusion Measures
The company enhanced its policies for functional allowances, general competency allowances, childcare subsidies, and after-school tutoring support. Additionally, Mandarin classes were launched at Yunlin Plant for Vietnamese employees to promote cultural integration and retention.
II. External Recognition
i. Received the Power Buying Procurement Award from the Ministry of Economic Affairs, recognizing efforts in sustainable procurement and responsible supply chain management.
ii. Selected in Business Weekly’s 2025 Top 100 All-Age Companies, highlighting the company’s commitment to inclusive and age-friendly workplace practices.
Governance：
I. Nomination and Sustainability Committee Operations
Four meetings were held in accordance with the annual plan to review progress on sustainability goals and key issues. The committee’s operations remained stable and effective.
II. Sustainability Report Filing
The annual sustainability report was completed and submitted to the competent authority. It covers the company’s sustainability strategy, goals, and achievements, enhancing transparency in information disclosure.
2025 Execution Guidelines
1.Continuously update materiality analysis to ensure alignment with emerging risks and external trends.
2.Strengthen cross-departmental collaboration to better integrate sustainability into business decision-making.
3.Report regularly to the Board of Directors to reinforce governance transparency and accountability.