Human Rights Risks and Material Issues

Other Major Human Rights Issues

Forced Labor

Wistron’s human rights policy strictly prohibits any form of forced labor, including human trafficking, coercion, slavery and other forms of involuntary labor. Wistron has a major presence in Taiwan and other areas in Asia that are considered high-risk areas for forced labor. However, Wistron combats this by ensuring employee work contracts are formulated and signed in compliance with local laws and regulations. Employees have the right to terminate their labor contracts, and there are no restrictions beyond the terms of their contract that limit the relationship between employees and Wistron, such as withholding deposits or identity documents. Through the implementation of various human rights management measures, no instances forced labor or occurred in any of Wistron locations in 2025. There was also no medium- or high-risk forced labor issues identified during the audit process.

Human Trafficking

Wistron’s Human Rights Policy strictly prohibits any form of forced labor, including human trafficking, coercion, slavery and other forms of involuntary labor. As part of our internal control, we have established the “Anti-Slavery and Human Trafficking Management Procedures,” which provide clear guidelines for personnel recruitment, hiring, task assignment, and company management activities, ensuring no use of prisoners, debt laborers, or other workers under forced constraints. Human resources units are responsible for verifying personnel files and work records; if any anomalies or suspicious cases are detected, they are immediately reported to the responsible supervisors and appropriate protective measures are taken. Our suppliers, contractors, joint ventures, and domestic and international labor agencies are also required to strictly comply with our Human Rights Policy and related management regulations. If any illegal activities are confirmed (through interviews, whistleblowers, media reports, or regulatory sanctions), Wistron will immediately terminate business relationships and report to the authorities.

To proactively manage related human rights issues, Wistron has established the Labor Agency Management Guidelines and implements its labor supplier management framework based on four key principles: 1. Establish admission criteria: Legal compliance, regulatory compliance, and the absence of significant labor disputes are adopted as basic requirements for contracting with labor agencies. 2. Implement risk assessment and performance evaluation mechanisms: Regular evaluation procedures are conducted to monitor the service quality and management performance of labor agencies. 3. Conduct periodic audits: Labor suppliers are subject to regular on-site audits to verify compliance in daily operations. Wistron also provides guidance and support to enhance the regulatory knowledge of on-site management and service personnel. 4. Based on the three preceding evaluations and audit results, enforce exit mechanisms, rewarding high-performing suppliers while removing underperforming ones, thereby driving continuous improvement in compliance management.

Through proactive, comprehensive, and ongoing management measures, no cases of human trafficking occurred at any Wistron operating sites in 2025, nor were any medium- or high-risk human trafficking issues identified during audits.

Young Workers

Wistron’s Human Rights Policy expressly prohibits the use of child labor, and none of its major operating sites are located in regions considered high risk for child labor issues. Wistron has taken proactive actions to uphold human rights policies and guidelines in daily management and ensure the protection of the rights and interests of young workers. For example, during onboarding interviews, we work with government agencies to ensure that the age of applicants complies with legal requirements. We require labor agencies to verify the identity and qualifications of applicants, and include the quality of this verification process as a key item in service evaluations, serving as a critical factor in decisions regarding contract renewal or termination. We also regularly communicate with all hiring managers across plants to reinforce the legal minimum age for recruitment and regulations prohibiting overtime and night shifts for young workers. Through the implementation of various human rights management measures, the percentage of medium- to high-risk findings related to young workers in 2025 was 0.14% (same as 2024) indicating effective control.

Non-Discrimination

Wistron’s Human Rights Policy ensures equal employment opportunities for all individuals and prohibits all forms of discrimination. We are committed to evaluating employees based on competency and contributions to ensure equal rights and opportunities. To ensure Wistron’s supervisors and employees are conscious of corporate sustainability issues, the Company requires new employees to complete training courses such as “Corporate sustainability and social responsibility policy (including human rights policy)” and “Corporate sustainability course (basic)” that cover issues such as equitable recruitment, sexual harassment, human rights violations, discrimination, etc. The total training hours at all Wistron locations in 2025 reached 60,6260 hours, with 96.9% of total employees trained. Relevant systems and regulations are announced on the Company’s internal website for employee access. Through consistent advocacy and efforts, no discrimination in violation of company policies occurred in any of Wistron locations in 2025. There also no medium- to high-risk anti-discrimination findings identified during audits.

Wistron has formulated the "Non-Discrimination and Anti-Harassment Policy"

Freedom of Association

Wistron’s Human Rights Policy respects employees’ right to freedom of association and is committed to providing a channel and environment for expression of opinions. Employees can leverage organizations such as employee relationship promotion committees. Department representatives help colleagues express their opinions in meetings to safeguard employee welfare and workplace safety. None of Wistron’s major operating locations are considered high-risk for matters concerning freedom of association. The percentage of employees joining labor unions at Wistron’s global locations is shown in the table below. In 20245 the percentage of employees covered by collective bargaining agreements was 2.49%. For employees not covered by collective bargaining agreements, we negotiate working conditions and employment terms through labor-management meetings in accordance with local regulations. Furthermore, we maintain comprehensive and diverse communication channels to ensure that all employees are heard and action is taken.

 

Living Wage

In 2023, the Company issued "Wistron’s Commitment to Living Wage," affirming that the compensation and benefits provided not only comply with local laws and regulations but also exceed the legal minimum wage. The Company conducts regular salary surveys activities. Wistron uses the Anker living wage methodology to establish Wistron’s living wage calculation formula and data, mainly referring to Cost of Living and MIT-Living Wage Calculator and other methodologies. The calculation items include expenses such as food, clothing, housing, transportation and education, and the data are regularly confirmed and calibrated. All the actions aim to actively encourage the Company, suppliers, and contractors to meet living wage standards of various regions. For more detailed information, please refer to the Wistron Living Wage Management Framework.

Human Rights Concerns of Other Stakeholders

Suppliers/Contractors

Wistron has established a comprehensive supply chain sustainability management process, which consists of five major steps: adherence to sustainability norms, sustainability risk assessment, sustainability assessment, support for improvement and capacity building, and preference and exclusion mechanism. These steps ensure that suppliers comply with our supplier code of conduct. Through sustainability risk assessments, Wistron reviews suppliers for major incidents or legal violations related to social issues, such as breaches of labor rights, occupational safety, or forced labor, and evaluates potential negative social impact factors, including wages below living wage standards or adverse effects on local communities. In the 2025 supplier sustainability audit, 7% of non-compliance cases were related to “Human Rights and Labor Protection,” primarily involving issues of “communication management/anti-discrimination.” Key improvement measures included:

1. Adding tests and spot checks and requiring regular refresher training to ensure employees fully understand Wistron policies on anti-discrimination and communication channels.
2. Introducing employee satisfaction surveys and feedback channels, while strengthening privacy protection for employees and contractor whistleblowers.

Customers

In the area of products and customer engagement, Wistron’s material issues primarily concern corporate governance and ethical business practices. Potential risks include violations of environmental, health, and safety-related laws and regulations, as well as failures to implement preventive and detective compliance activities within the internal control system. Customers expect Wistron to align emergency response plans with international standards and regulatory changes across jurisdictions and to establish robust occupational safety management programs to reduce workplace risks for workers. A summary of Wistron’s risk mitigation and response measures are as follows:

1. Regular regulatory audits.
2. Implement international standards such as ISO 45001 and ISO 14001 for occupational health and safety, environmental management systems, with ongoing efforts to ensure effective operation.
3. Regular review of existing systems and personnel to enforce regular audits and encourage personnel to comply with regulations.
4. Provide training on emergency response procedures.
5. Establish emergency response management procedures.
6. Undergo third-party external audits for validation.

Community

With regard to communities, Wistron’s material issues are mainly related to social participation. Potential risks include failure to align site-level social investment with ESG policies and the lack of proper planning for community investment and charitable giving. Communities expect Wistron to fully integrate corporate resources to generate meaningful social impact. A summary of Wistron’s risk mitigation and response measures is as follows:

1. Implement a system for compiling information so that offices and factories worldwide may regularly upload and review community development investment plans and implementation results. Compiled information will then be reported in the annual ESG report.
2. Develop and implement charitable donation and sponsorship guidelines, ensuring adherence and regularly reviewing execution results.