Human Rights Management
PLANET Technology is committed to safeguarding the fundamental human rights of its employees. The Company is committed to complying with the laws and regulations of the Republic of China (Taiwan), and to respecting the principles embodied in the United Nations Guiding Principles on Business and Human Rights (UNGPs), the International Bill of Human Rights, the Core Conventions of the International Labour Organization (ILO), and the Responsible Business Alliance (RBA) Code of Conduct. The Company endeavors to prevent causing or contributing to any adverse human rights or environmental impacts through its operations and value chain activities.
Human Rights Policy
The Company has established a Human Rights Policy, which serves as its highest guiding principle for the implementation of Human Rights Due Diligence ("HRDD"). The Policy applies to all employees and departments of the Company, and further extends to business partners, including suppliers and contractors. The Company expects all such parties to jointly uphold internationally recognized human rights standards and contribute to the establishment of a responsible value chain. (For the full text, please refer to the PLANET Human Rights Policy.)
◾ Human Rights Issues of Particular Emphasis
- Labor Rights: The Company adopts a zero-tolerance policy toward modern slavery, human trafficking, child labor, and all forms of forced labor, and, in line with government requirements, will progressively promote the principle of zero recruitment fees for migrant workers throughout its supply chain. The Company ensures reasonable working hours, lawful leave systems, and compensation sufficient to meet basic living needs. The Company prohibits the withholding of employee identification documents and ensures that all employees, including migrant workers, are free from debt bondage and involuntary labor.
- Diversity, Equity, Inclusion, and Gender Equality (DEI): The Company fosters a diverse, equitable, and inclusive workplace environment, prohibits all forms of discrimination and workplace misconduct, and ensures equal opportunities for development and advancement for all employees.
- Occupational Health and Safety: The Company regards employee health and safety as a priority and continuously improves workplace conditions and safety measures.
- Freedom of Association: The Company respects employees’ rights to freedom of association and collective bargaining, fosters communication and dialogue between labor and management, and prohibits discrimination or retaliation against employees who participate in related activities.
- Expression and Participation: The Company encourages employees and stakeholders to express opinions, concerns, and recommendations in an open, honest, and non-retaliatory manner.
◾ Governance Structure
The Board of Directors bears ultimate oversight responsibility. The Sustainability Development Committee is responsible for coordinating the implementation of human rights and environment-related policies, while all relevant departments jointly carry out Human Rights Due Diligence (HRDD).
◾ Management Approach
The management approach covers the identification and assessment of adverse impacts, supplier management, education and training, grievance mechanisms, remediation mechanisms, and communication and disclosure.
Human Rights Due Diligence
In accordance with its Human Rights Policy, and with reference to international standards including the United Nations Guiding Principles on Business and Human Rights (UNGPs), the OECD Due Diligence Guidance for Responsible Business Conduct, and the Responsible Business Alliance (RBA) Code of Conduct, PLANET has established the Human Rights Due Diligence Procedures. These procedures establish a human rights due diligence mechanism covering both the Company’s own operations and its supply chain, systematically identifying, assessing, and managing human rights risks, and formulating preventive, mitigation, and remedial measures, so as to effectively reduce the impact of human rights risks and fulfill the Company’s commitment and responsibility to uphold human rights.
◾ Human Rights Due Diligence Process
The Company’s human rights due diligence follows a six-step cycle, which is reviewed and revised for applicability on a periodic basis or upon the occurrence of significant circumstances:
◾ Identification of Material Human Rights Issues
The Company reviews amendments to relevant domestic and international regulations as well as changes in international human rights conventions and guidelines, compiles a list of human rights issues, and maps the relevance of each issue to different stakeholder groups. Material human rights issues are then identified based on the Company’s business model, organizational characteristics, industry attributes, and value chain structure.
The following priority material human rights issues were identified for human rights due diligence in 2026:
◾ Risk Assessment
For the material issues identified, the Company periodically assesses human rights impacts with respect to employees, suppliers, and outsourced processing facilities. Assessments are scored along two dimensions — likelihood of occurrence and severity of impact — and the risk level of each material issue is determined item by item in accordance with the risk matrix below.
◾ Handling Principles by Risk Level
- High Risk: Mitigation or remedial actions are initiated immediately, and the issue is designated as a key management item for the current period.
- Medium Risk: The issue is incorporated into the annual mitigation plan and improvement progress is tracked on a regular basis.
- Low Risk: The issue is placed under ongoing monitoring and reassessed in the next cycle.
| Risk Level | Immediate Mitigation / Remediation | Included in Annual Mitigation Plan | Ongoing Monitoring |
|---|---|---|---|
| High-risk | ✔ | ✔ | ✔ |
| Medium-risk | ✔ | ✔ | |
| Low-risk | ✔ |
◾ Risk Mitigation and Remedial Measures
- Mitigation Measures: For issues presenting human rights risks, the responsible units formulate measures to prevent or reduce the impact according to the risk level.
- Remedial Measures: For incidents in which human rights impacts have actually occurred, the Company activates its remediation mechanism within a reasonable time frame, provides or cooperates in providing relief and compensatory measures, reviews root causes, and revises relevant procedures to prevent recurrence.
- Requirements for Suppliers: Where a supplier commits a material human rights violation, the Company may, in accordance with its Supplier Code of Conduct and procurement contracts, require the supplier to make improvements within a specified period, providing necessary guidance and training during the improvement period. Where improvement is not achieved, the Company may terminate the business relationship.
◾ Grievance Channels, Confidentiality, and Protection Against Retaliation
The Company provides employees, workers of business partners, and other stakeholders with multiple channels to raise human rights–related grievances in a secure, confidential, and non-retaliatory manner. The receiving unit conducts investigations and responds within a reasonable time frame. Matters involving criminal offenses or material legal violations are reported and handled collaboratively in accordance with the relevant procedures.
◾ Education and Training
The Company incorporates awareness, identification, and response capabilities relating to human rights due diligence into its annual training plan, and provides necessary training to suppliers and outsourced processing facilities.
◾ Improvement Tracking and Information Disclosure
Mitigation measures are tracked regularly by the responsible units, and remediation cases are tracked until closure. The Company also periodically reviews its risk assessment tools and procedures in order to continuously refine the due diligence mechanism. The results of human rights due diligence are disclosed through the Company’s sustainability report, corporate website, and other appropriate channels.
