Functional Committees

EDT / Corporate Governance / Functional Committees

Compensation Committee

In accordance with Article 7 of “Regulations Governing the Appointment and Exercise of Powers by the Remuneration Committee of a Company Whose Stock is Listed on the Taiwan Stock Exchange or the Taipei Exchange” and our “Organizational Regulations of the Compensation Committee”, the Compensation Committee shall prescribe and periodically review the performance review and remuneration policy, system, standards, and structure for directors, supervisors and managerial officers. The responsibility of the Compensation Committee is to evaluate the payment policies and systems of EDT’s directors and managerial officers in a professional and objective position, hold the meeting at least twice a year, and submit the approved motion to the Board of Directors for discussion.

Compensation Committee

Compensation Committee

In accordance with Article 7 of “Regulations Governing the Appointment and Exercise of Powers by the Remuneration Committee of a Company Whose Stock is Listed on the Taiwan Stock Exchange or the Taipei Exchange” and our “Organizational Regulations of the Compensation Committee”, the Compensation Committee shall prescribe and periodically review the performance review and remuneration policy, system, standards, and structure for directors, supervisors and managerial officers. The responsibility of the Compensation Committee is to evaluate the payment policies and systems of EDT’s directors and managerial officers in a professional and objective position, hold the meeting at least twice a year, and submit the approved motion to the Board of Directors for discussion.

Member Composition

The members of the Compensation Committee are appointed by the Board of Directors, currently composed of 2 independent directors and 1 external professional. The term of office of the 6th Compensation Committee is from June 13, 2024 to June 12, 2027 (the same as the term of the 11th session of the Board of Directors), and the members are as follows: 

身份別姓名專業資格與經驗
PositionMember NameProfessional Qualifications and Experience
ConvenerJerry Li
（Independent Director）		Once served as Chair of Business Administration Dept. and Director of the Institute of Business Management of Cheng Shiu University. Concurrently a full-time professor of Business Administration Dept. (Institute) of Cheng Shiu University, and has more than five years of experience in operation management.
Committee memberWhitney Huang
（Independent Director）		Once worked at DBS Bank, Ta Chong Bank, KPMG, Deloitte. Concurrently the partner of Legence Accounting Firm, and has more than five years of experience in financial accounting and operation management.
Committee memberKuang-Te HungOnce worked at Calderys Taiwan Co., Ltd. as factory manager and manager of export dept. more than 15 years, and has experience required for our business.

Attendance at Meetings

薪資報酬委員會召集人委員委員
ConvenerCommittee memberCommittee member
Compensation CommitteeJerry LiWhitney HuangKuang-Te Hung
February 27, 2025
2rd of 6th session 		Ｖ Ｖ Ｖ
November 6, 2025
3rd of 6th session		Ｖ Ｖ Ｖ

（Ｖ：Attended in person、＃：Attended by proxy、Ｘ：Take leave）

Information about Reviewing and Evaluating EDT’s Remuneration

薪資報酬委員會議案內容決議結果公司對薪酬委員意見之處理
The dates of the meetings and sessionsContents of motionResolutionsEDT’s responses to the Compensation Committee
February 27, 2025
2nd of 6th session
  • To discuss the distribution of 2024 employees’ compensation and remuneration for directors.
Passed unchanged by all members present.Submitted to the Board meeting and passed unchanged by all directors present.
February 27, 2025
2nd of 6th session
  • To discuss remuneration adjustments of 2025 for the Chairman and managerial officers.
Passed unchanged by all members present. Submitted to the Board meeting and passed unchanged by all directors present excluding 5 directors avoiding of motions in conflict of interest.
November 6, 2025
3rd of 6th session
  • To review all remunerations of 2026 for directors and managerial officers.
  • To discuss year-end remunerations and bonuses to the Chairman and managerial officers for 2025.
Passed unchanged by all members present.Submitted to the Board meeting and passed unchanged by all directors present excluding 5 directors avoiding of motions in conflict of interest.

Audit Committee

In accordance with “Regulations Governing the Exercise of Powers by Audit Committees of Public Companies” and our “Organizational Regulations of the Audit Committee”, the main purpose of the Audit Committee is to supervise the following matters：

 

  • Fair representation of the company’s financial statements.
  • Election (dismissal) and evaluating independence and performance of CPAs.
  • Effective implementation of the company’s internal controls.
  • The company complies with relevant laws and regulations.
  • Management and control of existing or potential risks of the company.

Audit Committee

In accordance with “Regulations Governing the Exercise of Powers by Audit Committees of Public Companies” and our “Organizational Regulations of the Audit Committee”, the main purpose of the Audit Committee is to supervise the following matters：

 

  • Fair representation of the company’s financial statements.
  • Election (dismissal) and evaluating independence and performance of CPAs.
  • Effective implementation of the company’s internal controls.
  • The company complies with relevant laws and regulations.
  • Management and control of existing or potential risks of the company.

EDT has established the Audit Committee on July 26, 2021. The committee is currently composed of 3 independent directors, and held a meeting at least once a quarter. The term of office of the 2nd Audit Committee is from June 13, 2024 to June 12, 2027 (the same as the term of the 11th session of the Board of Directors), and the members are as follows:

身份別姓名專業資格與經驗
PositionMember NameProfessional Qualifications and Experience
ConvenerWhitney Huang
  • Master of Accounting at NCCU in Taiwan.
  • Once worked at DBS Bank, Ta Chong Bank, KPMG, Deloitte. Concurrently the partner of Legence Accounting Firm, and has more than five years of experience in financial accounting and operation management.
Committee memberJerry Li
  • Ph.D. of MBA at NCKU in Taiwan.
  • Once served as Chair of Business Administration Dept. and Director of the Institute of Business Management of Cheng Shiu University. Concurrently a full-time professor of Business Administration Dept. (Institute) of Cheng Shiu University, and has more than five years of experience in operation management.
Committee memberHung-Hsun Ting
  • Bachelor of Accounting at CCU in Taiwan.
  • Once served as partnership accountant of Baker Tilly Clock & CO. Concurrently the director & accountant of Kensei Accounting Firm, independent director of CyberTAN Technology, Inc. & M-Power Information Co., Ltd. & ShunSin Technology Holdings Limited and director of CEN LINK Co., Ltd., and has more than five years of experience in financial accounting and operation management.

Attendance at Meetings

會議日期召集人委員委員
ConvenerCommittee memberCommittee member
Audit CommitteeWhitney HuangJerry LiHung-Hsun Ting
February 27, 2025
3rd of 2nd session		Ｖ Ｖ Ｖ
April 29, 2025
4th of 2nd session		Ｖ Ｖ Ｖ
August 7, 2025
5th of 2nd session		Ｖ Ｖ Ｖ
November 6, 2025
6th of 2nd session		Ｖ Ｖ Ｖ

（Ｖ：Attended in person、＃：Attended by proxy、Ｘ：Take leave）

Key Points of the Meetings

In 2025, the Audit Committee held four meetings and mainly discussed the following matters：

 

  • Adoption or amendment of an internal control system.
  • Assessment of the effectiveness of the internal control system.
  • Adoption or amendment of handling procedures for financial or operational actions of material significance, such as acquisition or disposal of assets, derivatives trading, extension of monetary loans to others, or endorsements or guarantees for others.
  • A matter bearing on the personal interest of a director.
  • A material asset or derivatives transaction.
  • A material monetary loan, endorsement, or provision of guarantee.
  • The offering, issuance, or private placement of any equity-type securities.
  • The hiring or dismissal of an attesting CPA, or the compensation given thereto.
  • The appointment or discharge of a financial, accounting, or internal auditing officer.
  • Review annual and quarterly financial statements：
    The financial statements of EDT are entrusted to KPMG for audit or review, then an audit or review report will be issued. Since the establishment of the Audit Committee on July 26, 2021, our quarterly and annual consolidated financial statements have been reviewed and approved by the Audit Committee.
  • Preparation of annual audit plan：
    Based on the results of the risk assessment, we formulate an annual audit plan, including those items should be audit monthly, to evaluate the company’s internal control system and prepare an audit report. After reviewing the results of the risk assessment, the Audit Committee has reviewed and approved the audit plan of year 2026.
  • Communicate with our CPAs.
  • Evaluate the independence and eligibility of our CPAs.
  • Any other material matter so required by the Competent Authority.

Operation of the Audit Committee

會議日期議案內容審計委員會決議結果公司對審計委員會意見之處理
The dates of the meetings and sessionsContents of motionResolutionsEDT’s responses to the Audit Committee
February 27, 2025
3rd of 2nd session
  • To review business report, financial statements, and consolidated financial statements for 2024.
  • To review self-assessment and statement on internal control for 2024.
  • To review the assessment of the attesting CPAs’ independence and eligibility for 2025.
  • The Company intends to establish a joint venture with Nippon Seiki Co., Ltd. of Japan in India within the quota of NT$300 million.
Passed unchanged by all members present. Submitted to the Board meeting and passed unchanged by all directors present.
April 29, 2025
4th of 2nd session
  • To review the consolidated financial statements for 1st quarter of 2025.
Passed unchanged by all members present. Submitted to the Board meeting and passed unchanged by all directors present.
August 7, 2025
5th of 2nd session
  • To review the consolidated financial statements for 2nd quarter of 2025.
Passed unchanged by all members present. Submitted to the Board meeting and passed unchanged by all directors present.
November 6, 2025
6th of 2nd session
  • To review the consolidated financial statements for 3rd quarter of 2025.
  • To review the amendment of internal control system, version 24, and internal audit system with its implementing regulations, version 13.
  • To review the proposed audit plan for 2026.
  • To revise the Company’s “The General Principles of Pre-Approved Non-Assurance Services Policy.”
Passed unchanged by all members present. Submitted to the Board meeting and passed unchanged by all directors present.

Risk Management Committee

In order to improve the risk management mechanism and strengthen corporate governance to achieve the goal of sustainable operation, EDT has established a “Risk Management Committee” by resolution of the Board of Directors. In accordance with the “Practice Principles of Risk Management for TWSE/GTSM Listed Companies” and our “Organizational Regulations of the Risk Management Committee”, the functions of the Risk Management Committee are as follows:

 

  • Review risk management policies and procedures.
  • Review the adequacy of the risk management framework.
  • Review the implementation of risk management, make necessary improvement recommendations, and report to the Board of Directors at least once a year.
  • Implement the risk management decisions of the Board.

Risk Management Committee

In order to improve the risk management mechanism and strengthen corporate governance to achieve the goal of sustainable operation, EDT has established a “Risk Management Committee” by resolution of the Board of Directors. In accordance with the “Practice Principles of Risk Management for TWSE/GTSM Listed Companies” and our “Organizational Regulations of the Risk Management Committee”, the functions of the Risk Management Committee are as follows:

 

  • Review risk management policies and procedures.
  • Review the adequacy of the risk management framework.
  • Review the implementation of risk management, make necessary improvement recommendations, and report to the Board of Directors at least once a year.
  • Implement the risk management decisions of the Board.

Member Composition

The members of the Risk Management Committee are appointed by the Board of Directors, currently composed of 3 independent directors. The term of office of the 1st Risk Management Committee is from November 5, 2024, (the date on which the Board of Directors resolves to establish the Committee) to June 12, 2027 (the same as the term of the 11th session of the Board of Directors). All the Committee members possess the required professional competence, and the members are as follows:

身份別姓名專業資格與經驗
PositionMember NameProfessional Qualifications and Experience
ConvenerWhitney Huang
  • Master of Accounting at NCCU in Taiwan.
  • Once worked at DBS Bank, Ta Chong Bank, KPMG, Deloitte. Concurrently the partner of Legence Accounting Firm, and has more than five years of experience in financial accounting and operation management.
  • Rich experiences in accounting, financial analysis, business management, leadership and decision-making.
Committee memberJerry Li
  • Ph.D. of MBA at NCKU in Taiwan.
  • Once served as Chair of Business Administration Dept. and Director of the Institute of Business Management of Cheng Shiu University. Concurrently a full-time professor of Business Administration Dept. (Institute) of Cheng Shiu University, and has more than five years of experience in operation management.
  • Rich experiences in business management, leadership and decision-making.
Committee memberHung-Hsun Ting
  • Bachelor of Accounting at CCU in Taiwan.
  • Once served as partnership accountant of Baker Tilly Clock & CO. Concurrently the director & accountant of Kensei Accounting Firm, independent director of CyberTAN Technology, Inc. & M-Power Information Co., Ltd. & ShunSin Technology Holdings Limited and director of CEN LINK Co., Ltd., and has more than five years of experience in financial accounting and operation management.
  • Rich experiences in accounting, financial analysis, business management, leadership and decision-making.

Attendance at Meetings

會議日期召集人委員委員
ConvenerCommittee memberCommittee member
Risk Management CommitteeWhitney HuangJerry LiHung-Hsun Ting
December 10, 2024
1st of 1st session		Ｖ Ｖ Ｖ
November 6, 2025
2nd of 1st session		Ｖ Ｖ Ｖ

（Ｖ：Attended in person、＃：Attended by proxy、Ｘ：Take leave）

Operation of the Risk Management Committee

The Committee was established on November 5, 2024 and held its first meeting on December 10 to report on the implementation of risk management in the current year and the implementation plan for the next year (including measures related to energy conservation and carbon reduction, cyber security and operation strategy).

Sustainable Development Committee

In order to implement sustainable development goals and strengthen sustainable governance, EDT’s board meeting passed a resolution on November 6, 2025 to upgrade the “Sustainable Development Committee” that has been established for many years to a functional committee under the board of directors. In accordance with our “Sustainable Development Committee Charter”, the functions of the Sustainable Development Committee are as follows：

 

  • Formulate, promote, and strengthen the Company’s sustainable development policies, annual plans, strategies, etc.
  • Review, track, and revise the implementation and effectiveness of sustainable development.
  • Supervise sustainability information disclosure matters and review sustainability reports.
  • Supervise the implementation of the Company’s sustainable development or other sustainable development-related work as resolved by the Board of Directors.

Sustainable Development Committee

In order to implement sustainable development goals and strengthen sustainable governance, EDT’s board meeting passed a resolution on November 6, 2025 to upgrade the “Sustainable Development Committee” that has been established for many years to a functional committee under the board of directors. In accordance with our “Sustainable Development Committee Charter”, the functions of the Sustainable Development Committee are as follows：

 

  • Formulate, promote, and strengthen the Company’s sustainable development policies, annual plans, strategies, etc.
  • Review, track, and revise the implementation and effectiveness of sustainable development.
  • Supervise sustainability information disclosure matters and review sustainability reports.
  • Supervise the implementation of the Company’s sustainable development or other sustainable development-related work as resolved by the Board of Directors.

The Committee shall meet at least once a year and may convene at any time as necessary. The Committee has established an interdepartmental “Sustainable Development Working Team” to ensure the promotion of the Company’s sustainable development-related work and report the implementation results to the committee. It reports the implementation results of sustainable development and future work plans to the Board of Directors at least once per year. The most recent report to the Board of Directors was made on February 27 and April 29 in 2025. Directors offered suggestions and guidance on the implementation of the Company’s sustainable development and future strategies, cared about the implementation progress, and urged the management team to make adjustments, if needed.

Member Composition

The members of the Sustainable Development Committee are appointed by the Board of Directors, currently composed of 3 members including 1 representative director and 2 internal senior executives. The term of office of the 1st Sustainable Development Committee is from November 6, 2025 to June 12, 2027 (the same as the term of the 11th session of the Board of Directors), and the members are as follows：

身份別姓名專業資格與經驗
PositionMember NameSustainability Expertise and Capabilities
ConvenerFrank Xie (representative director)Corporate governance practices, ESG trend insights, and response planning.
Committee memberChuanchung Li (Head of the Industrial Safety & Business Planning Department)Energy conservation, carbon reduction and energy management practices, labor health and safety management.
Committee memberMolly Liu (Head of the Administration Department)Human rights protection and employee rights promotion.

Attendance at Meetings

會議日期召集人委員委員
ConvenerCommittee memberCommittee member
Sustainable Development CommitteeFrank XieChuanchung LiMolly Liu
After the appointment of three members by the board of directors on November 6, 2025, there has been no meeting so far.

（Ｖ：Attended in person、＃：Attended by proxy、Ｘ：Take leave）

Note：EDT first established the “Corporate Social Responsibility Committee” on March 1, 2016, and later changed its name to the “Sustainable Development Committee”, which was subordinate to the President and CEO at that time. After the resolution of the board of directors on November 6, 2025, the “Sustainable Development Committee” was promoted to a functional committee under the board.

Operation of the Sustainable Development Committee

會議日期議案內容審計委員會決議結果公司對審計委員會意見之處理
The dates of the meetingsContents of motionResolutionsEDT’s responses to the Sustainable Development Committee
February 27, 2025The Company’s promotion of sustainable development in 2024.All members present were aware.Submitted to the Board meeting and all directors present were aware.
April 29, 2025The Company’s communication with stakeholders.All members present were aware.Submitted to the Board meeting and all directors present were aware.
August 7, 2025Review the Company’s 2024 sustainability report.Passed unchanged by all members present.Submitted to the Board meeting and passed unchanged by all directors present.

Note：EDT first established the “Corporate Social Responsibility Committee” on March 1, 2016, and later changed its name to the “Sustainable Development Committee”, which was subordinate to the President and CEO at that time. After the resolution of the board of directors on November 6, 2025, the “Sustainable Development Committee” was promoted to a functional committee under the board.