Business integrity strategy

Acer Gadget is committed to ethical business practices, ensuring that all operations comply with laws, regulations, and ethical standards, while preventing fraud and misconduct risks. The Company has established the Ethical Corporate Management Principles, the Procedures and Code of Conduct for Ethical Corporate Management, and the Regulations on Insider Trading. In drafting these, Acer Gadget referenced Acer Group’s governance framework to ensure alignment with practical needs and the overall Group governance structure.

● Acer Gadget adopts a zero-tolerance approach toward any form of corruption or bribery. Employees, partners, and suppliers are strictly prohibited from offering or accepting improper benefits in any form, including cash, gifts, hospitality, or kickbacks.
● Integrity Commitment: All business partners and suppliers are required to sign an integrity pledge to ensure business cooperation adheres to ethical principles and to strengthen risk management.
● The Company has established the Ethical Corporate Management Principles and the Procedures and Code of Conduct for Ethical Corporate Management as internal guidelines to prevent misconduct. Acer Gadget has also set up whistleblower mailboxes for stakeholders inside and outside the Company to report suspected violations.

Acer Gadget follows Acer Group’s Antitrust and Fair Competition Principles to ensure that all business practices comply with legal requirements and to safeguard a free and fair market environment. The Company strictly abides by relevant laws to avoid improper conduct such as monopolies, price-fixing, or restricting market competition, thereby ensuring fairness and stability in market order. To further strengthen compliance awareness, the Company conducts annual compliance training to enhance employees’ understanding of competition laws, ensuring that all business activities adhere to the Fair Trade Act and reducing potential regulatory risks.

Acer Gadget has established the Regulations on Insider Trading in line with its operational needs to govern the access and management of material information, preventing insiders from using non-public information to trade company shares or securities, thereby safeguarding market fairness and protecting investor rights. The regulations were developed with reference to Acer Group’s practices and are continuously reviewed and updated to reflect regulatory and practical developments.

Following Acer Group’s integrity management policy, Acer Gadget has established the Procedures and Code of Conduct for Ethical Corporate Management, which set out a comprehensive whistleblowing mechanism. Multiple reporting channels are available to hear voices from both inside and outside the Company, safeguard stakeholder rights, enhance communication, and strengthen corporate governance.

Any violation of the Ethical Corporate Management Principles or the law, once reported, will be promptly investigated and verified by the responsible unit. If the violation is substantiated, Acer Gadget will take immediate action, require the employee to cease the misconduct, and, if necessary, pursue legal measures to safeguard the Company’s rights and reputation. Once confirmed, the case will be reviewed jointly by relevant departments—including the responsible unit, Human Resources, Legal, and Internal Audit—to evaluate procedures and develop corrective measures, ensuring the integrity of the internal control system.