Whistleblowing Policy
Purpose and Scope
The purpose of the Whistleblowing Policy of HIWIN Technologies Corporation is to establish a transparent, fair, and effective whistleblowing mechanism for employees and other stakeholders (including but not limited to customers, suppliers, business partners, etc.) to report improper or illegal actions. This mechanism aims to promote a culture of compliance, protect the company’s reputation, and ensure the company adheres to ethical and legal responsibilities. The Audit Office is responsible for overseeing the whistleblowing mechanism, it reports directly to the Audit Committee and the Board of Directors.
Channels to Report or Complain
The company has set up below recipient and his or her independent mailbox on the company website specifically for the whistleblowing mechanism. Our whistleblower reporting channel is managed and maintained by an internal independent third-party service provider, ensuring neutrality and impartiality without interference from related personnel. Whistleblowers can report in a named or anonymous manner.
When the Chairman and General Manager receive a letter of report or complaint, they will assign audit office or related department to establish an internal independent third-party investigation team to conduct the investigation and handling discreetly.
Also, whistleblowers may submit written reports to the Company’s Audit Office, Mailing address: No. 7, Jingke Road, Nantun District, Taichung City.
Confidentiality and Anonymity Protection
Confidentiality: All whistleblower reports will be handled with strict confidentiality. Whistleblowers can choose to report anonymously without fear of retaliation.
Privacy Protection: The identity of the whistleblower and the details of the report will be protected by privacy laws and regulations and will not be disclosed to unrelated parties.
Acceptance and Investigation Process
Acceptance: Upon receiving a report, the company will confirm whether the issue falls within the scope of investigation and conduct a preliminary assessment. If wrongdoing is identified, a full investigation will be initiated.
Investigation Process: The procedures and guidelines for integrity management will specify the information that the whistleblower should provide, the levels of handling for different whistleblowing subjects, and the process for investigation and resolution by the responsible unit until the case is closed.
A. The report is received and recorded by the third-party provider.
B. The Audit Office or Human Resource Supervisor is notified and conducts a preliminary assessment.
C. If warranted, an internal independent third-party investigation team is convened.
D. A report is submitted to the CEO or Audit Committee upon conclusion.
E. Remedial or disciplinary actions are taken as appropriate.
F. Feedback is provided for the whistleblower if necessary (if not anonymous).
G. The entire process is periodically reviewed for effectiveness.
Protection Against Retaliation
No Retaliation: Retaliatory actions against whistleblowers or their supporters (such as demotion, dismissal, discrimination, or threats) are zero tolerance and strictly prohibited and will be penalized by the company’s regulations. If there is any retaliation against the whistleblower, action will be taken as follows:
A. Immediate investigation:
Promptly initiate an independent and impartial investigation upon receiving a retaliation complaint.
B. Interim protective measures:
Provide necessary protection for the whistleblower during the investigation, such as adjusting work assignments or offering counseling support.
C. Disciplinary actions against offenders:
If retaliation is confirmed, impose disciplinary measures on the offender, which may include warnings, demotion, reassignment, or termination of employment.
D. Restorative support for the whistleblowers:
If the whistleblower has suffered damage, offer appropriate remedies such as reinstatement, compensation, or restoration of reputation.
E. Regular monitoring and review:
Establish tracking and reporting mechanisms to regularly assess the effectiveness and enforcement of the anti-retaliation policy.
Whistleblower Protection: The company will provide legal support and necessary protective measures to ensure that the whistleblower can report without fear of retaliation. In line with Article 7 of the "Code of Ethics for Employees," the company will implement comprehensive protections to safeguard the whistleblower, ensure a thorough investigation, and prevent any unfair treatment or retaliation.
Education and Training
The company trains all employees on the whistleblowing mechanism and compliance behavior through electronic announcements, department bulletin boards, meeting advocacy and training courses regularly, ensuring that employees understand the reporting process, reporting channels, their rights, and the importance of a reporting culture. This training is separate from general Code of Conduct training and is included in the onboarding process for all new hires.
Supervision and Review
Supervisory department: The audit office will oversee and audit the implementation of the whistleblowing mechanism.
Periodic review: The company will periodically review the effectiveness of the whistleblowing mechanism to ensure that it aligns with company policies, legal requirements, and best practices.
Legal Compliance
All whistleblowing procedures will comply with local and international laws, especially regarding data protection, privacy, and anti-retaliation laws.
Conclusion
This policy is designed to establish a transparent, effective, and fair whistleblowing mechanism to ensure that any wrongdoing or illegal activity is promptly identified and addressed. The company encourages all employees and stakeholders to actively participate, ensuring the company operates ethically and in compliance with laws, thereby protecting the company’s long-term development and social responsibility.
Chairman & CEO Eddie Chuo
Sep, 2025