高階經理人薪資報酬與 ESG 永續績效指標之連結

為實現永續發展的願景與策略，激勵高階經理人重視環境、社會與治理推動成效，本公司訂有「經理人薪資報酬管理辦法」將 ESG 永續績效指標與高階經理人之變動薪酬連結，以強化高階經理人在推動公司永續發展中的責任感與影響力。ESG 永續績效指標包括永續環境、社會公益、公司治理及財務策略等項目。

1. 適用對象：副協理以上主管。
2. 目標與措施：
強化薪酬與永續績效連結，支持並達成公司永續發展策略目標。
3. ESG 永續績效指標項目及權重說明：

指標項目 Indicators	權重占比 Proportion	說明 Explanation
公司治理指標 Corporate Governance	20%	重視公司治理提升與合規性，將公司治理評鑑、企業合法合規等列入指標。 Emphasize improving corporate governance and compliance, and include corporate governance evaluation and legal compliance as indicators.
社會責任指標 Social Responsibility	15%	重於企業社會責任的實踐，將人才留任、員工安全列入指標。 Prioritize the practice of corporate social responsibility, with talent retention and employee safety included as indicators.
永續環境指標 Sustainable Environment	10-15%	專注在減緩氣候變遷與調適，降低能耗及有效廢棄物使用。 Focusing on mitigating climate change and adaptation, reducing energy consumption, and promoting effective waste utilization.
財務策略指標 Financial Strategy	50%	著重企業的經濟表現及營運績效，包括營業收入、營業毛利、稅後淨利之成長率以及每股盈餘等財務指標。 Emphasizing the company's economic performance and operational efficiency, including growth rates of revenue, gross profit, net profit after tax, and financial indicators such as earnings per share.