Reports of misconduct are handled by ShianYih’s Audit Department, which will acknowledge receipt of the report within five working days and commence an investigation. Reports involving regular employees will be reported to department heads, while those involving directors or senior executives will be reported to independent directors. The Audit Department and relevant supervisors or personnel will promptly ascertain the facts, with assistance from the Legal Department if necessary. Depending on the nature and complexity of the case, investigations are expected to be completed within three months, and the results will be provided to the whistleblower.
If it is confirmed that the reported individual has violated relevant laws or ShianYih’s integrity policies and regulations, they will be immediately instructed to cease the misconduct and may face appropriate disciplinary actions (such as suspension, pending investigation). If necessary, legal proceedings may be initiated to seek damages to protect the company’s reputation and interests.

To protect whistleblowers, Shian Yih implements confidentiality measures for their identity and the contents of their reports. Unless required by law or with the whistleblower’s consent, the identity of the whistleblower will not be disclosed to any individual within or outside the company. All personnel involved in handling whistleblower reports are required to sign confidentiality agreements to protect the identity of whistleblowers or employees who refuse to participate in dishonest activities.
Shian Yih strictly prohibits any retaliatory actions and forbids managers or internal personnel from retaliating against individuals who report or participate in the investigation of dishonest behavior. Any instances of retaliation will result in disciplinary action, including dismissal for serious offenses. With the whistleblower’s consent, Shian Yih will further protect their identity, conduct regular follow-ups, and address any reasonable suspicions of retaliatory actions.