Human Rights Protection

Acer believes that every member of our staff deserves to be treated fairly and with dignity. We strive to protect the human rights and basic freedoms of our staff, providing equality of opportunity, protection of personal privacy, channels for the free and safe communication of opinions, and a safe, healthy working environment. We have established the Acer Group Human Rights Policy, which applies to all Acer Group companies and organizations and protects employees, suppliers and customers whose human rights may be at risk through Acer's efforts to implement human rights protection. We also expect our partners to meet the standards of this policy in order to uphold human rights. In addition, the Acer Standards of Integrity and Business Conduct refer to the United Nations Declaration on Human Rights, the International Labor Organization (ILO) Declaration of Fundamental Principles and Rights at Work, and the United Nations Guiding Principles on Business and Human Rights, and require all associates, board members, beneficiaries, policy-relevant promoters, affiliates, vendors, channel partners, contractors, and others who do business with Acer are required to comply with them.

Human Rights Policy

We have established the Acer Group Human Rights Policy, which applies to all Acer Group companies and organizations and protects employees, suppliers and customers whose human rights may be at risk through Acer's efforts to implement human rights protection. We also expect our partners to meet the standards of this policy in order to uphold human rights. In addition, the Acer Standards of Integrity and Business Conduct refer to the United Nations Declaration on Human Rights, the International Labor Organization (ILO) Declaration of Fundamental Principles and Rights at Work, and the United Nations Guiding Principles on Business and Human Rights, and require all associates, board members, beneficiaries, policy-relevant promoters, affiliates, vendors, channel partners, contractors, and others who do business with Acer are required to comply with them.

Acer Human Rights Policy

^* Acer Human Rights Policy is issued in May of 2019.

Acer's other human rights-related measures include

Sexual Harassment

In order to protect gender equality and human dignity and provide a work environment free of sexual harassment and gender discrimination, the Taiwan region has specifically drawn up the Workplace Sexual Harassment Prevention Measures, Complaints, and Disciplinary Actions, clarifying complaints channels, operating procedures, and disciplinary regulations.

Right to Privacy

In the EMEA region, Acer has set out a Privacy Protection Design Policy and Information Protection Impact Assessment Policy; in Taiwan, we have put in place our Guidelines for Management of the Use of Personal Information in Promotional Activities, Guidelines for Interdepartmental Use of Personal Information, and Guidelines for Handling of Usage Rights for Personal Information by Relevant Parties.

Anti-Bribery and Corruption Policy

Acer is committed to good corporate practices, adopting a zero tolerance attitude toward bribery and corruption. In support of and response to international organizations and the anti-bribery and anti-corruption policies of the various nations, we have set out our own Anti-Bribery and Corruption Policy for Group members to follow.

Human Rights Management Processes

Assessment of Potential Human Rights Issues

It is part of Acer’s risk management to assess potential human rights issues, with such issues identified, assessed, and discussed by members of the Risk Management Working Group. The responsible units then formulate, implement, and manage mitigation actions for issues so identified. Human rights issues mainly affect: Acer employees, employees of suppliers (third-party employees), and children. The human rights risk assessment conducted in early 2023 identified the following human rights risks for 2022: forced labor, freedom of association, equal pay, discrimination, child labor, and other issues.

Potential Impacts and Risks Relating to Human Rights with Mitigation Actions

Topic	Actual or Potential Impact	Preventive or Mitigation Measures	Tracking or Remediation Mechanisms
Forced Labor	Human Rights Risk Forced labor can cause employees to suffer physical and mental abuse, resulting in serious physical and mental health problems. Talent Risk Forced labor can lead to a loss of talent, requiring the company to invest more in rehiring and training employees. Legal Risks Forced labor is sufficient to expose Acer to legal sanctions, including fines, litigation, and damage to brand reputation. Health risks Forced labor can lead to serious injury or even death, which not only deprives the company of talent, but also causes psychological trauma to their family.	Training Conduct workplace misconduct prevention training at the headquarters and actively educate supervisors about the risks of forced labor. Additionally, mandate the operational headquarters in the PanAsia Pacific, EMEA, and Pan America regions to enhance the education of new employees. Communication Improve communication with employees, and ensure that all work is voluntary. The RBA Code of Conduct prohibits any form of forced labor in the supply chain, while communicating its importance with suppliers. System Request all global office locations, including Pan America, EMEA, and PanAsia Pacific headquarters, to hire temporary workers, dispatch workers, and outsource personnel in accordance with local laws. Require compliance with integrity and ethical standards for employee behavior, and conduct regular audits to assess supplier compliance. Require supervisors to strictly comply with the working hours regulations of the labor standard laws of each country and strictly enforce the daily clocking system to prevent exceeding the legal working hours.	System Adjustment Supply chain regulation: Require suppliers to provide labor conditions that meet standards and conduct regular inspections according to these standards. Compliance checks: Conduct regular internal audits to ensure all operations comply with relevant laws and standards, particularly those concerning labor rights regulations. Transparency and reporting mechanism: Allow employees to anonymously report any instances of forced labor through a secure whistle-blowing mechanism. Remediation Provide training on labor rights to empower employees to respond to labor violations effectively. Penalty In response to offenders, various disciplinary actions may be taken depending on the severity, including warnings, dismissal, legal prosecution; if it involves the supply chain, non-compliant suppliers or partners may be excluded from the supply chain.
Freedom of Association	Speech suppression Interfering with employee participation in the decision-making process in a way that harms the common interests of the company and its employees. Reduction of operational transparency When the freedom of association is restricted, the power of oversight organizations may decrease, and the transparency of their operations may also diminish. Disrupting cohesion When freedom of association is denied, it can prevent the formation of common interests and values among employees.	Training Implementation of human rights protection and education training. Communication Organize quarterly labor-management meetings to improve communication with employees. The union members of the EMEA operations headquarters (e.g., France, Germany, Italy, Netherlands, Spain, etc.), and other countries, as well as the PanAsian Pacific operations headquarters (China region), hold regular meetings to promptly communicate employee feedback to senior management. System Conduct global Employee Engagement Surveys at the operations headquarters of PanAsia Pacific, Pan America, and EMEA, then analyze the results from multiple perspectives, and take necessary actions to improve (e.g. strengthen employee development through diverse online learning activities).	System Adjustment Open communication channels: Utilize open and diverse communication platforms to allow employees to freely share their ideas. This includes labor-management meetings, scheduled meetings with Chairman Jason, and Jason's personal visits to the EMEA and PanAsia Pacific regions to listen to local colleagues' opinions, effectively tracking the status of feedback expression. Remediation Open workspace: Create an open working environment that facilitates easier interaction and idea sharing among employees. Penalty The company will impose appropriate punishment and sanctions on any employee found to engage in actions that violate freedom of association. Depending on the severity of the behavior, disciplinary action, or even termination, may be implemented.
Equal Compensation	Low employee morale When employees feel they are not being paid fairly for their work, it can lead to dissatisfaction and decreased motivation. Increased turnover When employees feel they are not being fairly compensated, they may start looking for other job opportunities, resulting in a high turnover rate for the company. A culture of distrust A lack of fair pay creates resentment among employees, which ultimately affects the overall atmosphere and culture of the company. Violation of the law Unequal compensation can lead to legal litigation, which in turn can have a negative impact on the company's brand reputation.	Training Equal Opportunity Training: Emphasize the importance of equal rights for all colleagues and help employees understand the significance of pay equality during training on integrity, honesty, and employee behavior standards. Communication The Standards of Integrity Management & Business Conduct emphasizes fairness, which means treating all employees with respect and fairness. System Regularly evaluate the gender pay gap and actively train women for potential leadership positions. Salary is given only with reference to the rank structure and performance appraisal results.	System Adjustment Conduct compensation surveys: Conduct regular internal and external compensation surveys, including headquarters, PanAsia Pacific, Pan America, and EMEA offices, as well as offices in various countries, to ensure that compensation levels across offices worldwide are market-aligned. This helps ensure that the company avoids creating compensation inequality based on factors such as gender, race, sexual orientation, and others. Gender pay equity review: Conduct a comprehensive global statistical analysis of gender pay equity to ensure that male and female employees receive equitable compensation for equivalent positions. If inequality is identified during tracking, appropriate measures will be taken to address it. Remediation Equal opportunity for promotion: Ensure promotion opportunities are fair and free from discrimination related to gender, race, etc. Compensation and promotion opportunities should be determined by ability and performance. Promoting Diversity: Continuously maintain a work environment that encourages diversity and inclusivity to reduce the risk of pay inequality. Penalty Offer a grievance channel and enforce penalties: Provide a secure, confidential, and non-retaliatory grievance channel for employees to report instances of compensation inequality. Departments or management that are found to have situations of unequal compensation will be subject to penalties and disciplinary actions.
Discrimination	Decline in job satisfaction Indulging in workplace discrimination can lead to lower overall satisfaction and morale. Decline in productivity A discriminatory work environment can reduce employee productivity and efficiency. Decline in competitiveness Workplace discrimination leads to a less diverse and inclusive workplace. Legal consequences Discrimination may result in legal litigation and damage to the company's reputation and financial condition.	Training Training and education provision: We prioritize diversity by providing ESG and Business Conduct Standards training to employees at both the headquarters and operational headquarters. This training enhances their respect and understanding of various cultures and backgrounds. Furthermore, the Pan America operations headquarters has enhanced its workplace misconduct by organizing Kantola Anti-Harassment Training. Communication The company's timely and proactive response to discrimination issues demonstrates its serious attitude towards these problems. Diversity and inclusivity initiative Listening and responding: Supervisors should be reminded to promote open communication, actively listen to employees' opinions and feedback, and promptly address any potential discrimination issues. System Respond promptly to any complaints of undue discrimination. Implementation of Workplace Sexual Harassment Prevention Measures, Complaints, and Disciplinary Actions. Clarifying Complaints Channels, Operating Procedures and Disciplinary Regulations. Promoting diversity in recruitment: We take measures to ensure a fair recruitment process and actively seek and attract talent from diverse cultures and backgrounds; a diverse team contributes to the creation of a more creative and flexible work environment.	System Adjustment Global employees can use the whistleblower mailbox to anonymously report discriminatory behavior, thereby reducing the concerns and risks that reporters may encounter. Implement proactive diversity recruitment measures and track background analysis data of new hires to ensure internal company demographics reflect societal diversity. Regularly review the company's anti-discrimination policies and procedures to ensure their effectiveness and adaptability. Remediation Offer support to the victims while implementing suitable disciplinary actions to address perpetrators of discrimination. Ensure that employees are aware of their ability to seek assistance when needed and provide the necessary support. Offer resources, including counseling services and support, to employees who have experienced discrimination. Establish a support system: Implement a support system that empowers employees to report instances of discriminatory behavior and ensures that the company takes appropriate action in response to such reports. Penalty Punishments for workplace discrimination violations include disciplinary actions, and in severe cases, termination of employment.

Topic	Actual or Potential Impact	Preventive or Mitigation Measures	Tracking or Remediation Mechanisms
Child Labor	Risk of violation Employment of child labor is illegal and the company is subject to legal sanctions. Reputational impact Employing child labor affects the company's reputation, not only through social criticism, but also through the possibility of a general boycott of the product. Physical and psychological damage The risks of employment of child laborers can lead to physical or psychological trauma. Risk of legal action If a child worker has an accident while working, the Company must face litigation and pay a high amount of compensation.	Training Acer's suppliers mainly include classifications such as ODM factories and key components suppliers. The headquarters provides human rights training to suppliers and procurement staff during the annual supplier's conference. Communication During the supplier's conference, it is important to clearly communicate to the suppliers the prohibition of employing child labor. The communication should emphasize the seriousness of this issue by citing relevant statistical data and case studies. At the same time, introduce international standards prohibiting child labor, such as the United Nations Convention on the Rights of the Child, while also emphasizing the company's integrity and ethical standards for employee behavior, clearly stating the commitment to prohibiting child labor. System Clearly outline commitments and requirements to prohibit the use of child labor in supplier contracts. It is important that suppliers have a clear understanding of and agree to the company's policies, and explicitly state the consequences of policy violations in contracts. Additionally, on-site visits to suppliers should be carried out to verify their compliance with the company's policies.	System Adjustment Aperiodic on-site inspections: Conducted by the company at irregular intervals, these inspections ensure that suppliers also adhere to the same child labor prohibition policy. Implementing supply chain transparency: Require the entire supply chain to enhance transparency, tracking the origins and production processes of products. Establishing a reporting mechanism: Through a reporting mechanism (whistleblower mailbox), suppliers, employees, and other relevant individuals can anonymously report any activities involving child labor. Remediation Require suppliers to rigorously review relevant documentation before, during, and after employee onboarding to ensure that the working age complies with local regulations. Once discovered, the child laborer must be immediately removed from the job position and returned to their family. Wages must continue to be paid until the child laborer reaches the legal working age. Acer conducts unannounced audits within 6 months to confirm whether the supplier still poses a risk of employing child labor. Penalty License revocation: Suppliers who have repeatedly or severely violated regulations will have their business cooperation qualifications revoked. Legal responsibility: Hold non-compliant suppliers accountable for legal responsibilities and proactively report to government authorities. Public condemnation: Publicly exposing suppliers who do not comply with regulations, implementing disciplinary measures and condemnation, which can negatively impact their reputation.
Forced Labor	Human Rights Risk Forced labor can cause employees to suffer physical and mental abuse, resulting in serious physical and mental health problems. Talent Risk Forced labor can lead to a loss of talent, requiring the company to invest more in rehiring and training employees. Legal Risks Forced labor is sufficient to expose Acer to legal sanctions, including fines, litigation, and damage to brand reputation. Health risks Forced labor can lead to serious injury or even death, which not only deprives the company of talent, but also causes psychological trauma to their family.	Training Conduct workplace misconduct prevention training at the headquarters and actively educate supervisors about the risks of forced labor. Additionally, mandate the operational headquarters in the PanAsia Pacific, EMEA, and Pan America regions to enhance the education of new employees. Communication Improve communication with employees, and ensure that all work is voluntary. The RBA Code of Conduct prohibits any form of forced labor in the supply chain, while communicating its importance with suppliers. System Request all global office locations, including Pan America, EMEA, and PanAsia Pacific headquarters, to hire temporary workers, dispatch workers, and outsource personnel in accordance with local laws. Require compliance with integrity and ethical standards for employee behavior, and conduct regular audits to assess supplier compliance. Require supervisors to strictly comply with the working hours regulations of the labor standard laws of each country and strictly enforce the daily clocking system to prevent exceeding the legal working hours.	System Adjustment Supply chain regulation: Require suppliers to provide labor conditions that meet standards and conduct regular inspections according to these standards. Compliance checks: Conduct regular internal audits to ensure all operations comply with relevant laws and standards, particularly those concerning labor rights regulations. Transparency and reporting mechanism: Allow employees to anonymously report any instances of forced labor through a secure whistle-blowing mechanism. Remediation Provide training on labor rights to empower employees to respond to labor violations effectively. Penalty In response to offenders, various disciplinary actions may be taken depending on the severity, including warnings, dismissal, legal prosecution; if it involves the supply chain, non-compliant suppliers or partners may be excluded from the supply chain.

Topic

Actual or Potential Impact

Preventive or Mitigation Measures

Tracking or Remediation Mechanisms

Child Labor

Risk of violation
Employment of child labor is illegal and the company is subject to legal sanctions.
Reputational impact
Employing child labor affects the company's reputation, not only through social criticism, but also through the possibility of a general boycott of
the product.
Physical and psychological damage
The risks of employment of child laborers can lead to physical or psychological trauma.
Risk of legal action
If a child worker has an accident while working, the Company must face litigation and pay a high amount of compensation.

Training
Acer's suppliers mainly include classifications such as ODM factories and key components suppliers. The headquarters provides human rights training to suppliers and procurement staff during the annual supplier's conference.

Communication
During the supplier's conference, it is important to clearly communicate to the suppliers the prohibition of employing child labor. The communication should emphasize the seriousness of this issue by citing relevant statistical data and case studies. At the same time, introduce international standards prohibiting child labor, such as the United Nations Convention on the
Rights of the Child, while also emphasizing the company's integrity and ethical standards for employee behavior, clearly stating the commitment to prohibiting child labor.

System
Clearly outline commitments and requirements to prohibit the use of child labor in supplier contracts. It is important that suppliers have a clear understanding of and agree to the company's policies, and explicitly state the consequences of policy violations in contracts. Additionally, on-site visits to suppliers should be carried out to verify their compliance with the company's policies.

System Adjustment

Aperiodic on-site inspections: Conducted by the company at irregular intervals, these inspections ensure that suppliers also adhere to the same child labor prohibition policy.
Implementing supply chain transparency: Require the entire supply chain to enhance transparency, tracking the origins and production processes of products.
Establishing a reporting mechanism: Through a reporting mechanism (whistleblower mailbox), suppliers, employees, and other relevant individuals can anonymously report any activities involving child labor.

Remediation

Require suppliers to rigorously review relevant documentation before, during, and after employee onboarding to ensure that the working age complies with local regulations.
Once discovered, the child laborer must be immediately removed from the job position and returned to their family. Wages must continue to be paid until the child laborer reaches the legal working age. Acer conducts unannounced audits within 6 months to confirm whether the supplier still poses a risk of employing child labor.

Penalty

License revocation: Suppliers who have repeatedly or severely violated regulations will have their business cooperation qualifications revoked.
Legal responsibility: Hold non-compliant suppliers accountable for legal responsibilities and proactively report to government authorities.
Public condemnation: Publicly exposing suppliers who do not comply with regulations, implementing disciplinary measures and condemnation,
which can negatively impact their reputation.

Forced Labor

Human Rights Risk
Forced labor can cause employees to suffer physical and mental abuse, resulting in serious physical and mental health problems.
Talent Risk
Forced labor can lead to a loss of talent, requiring the company to invest more in rehiring and training employees.
Legal Risks
Forced labor is sufficient to expose
Acer to legal sanctions, including fines, litigation, and damage to brand reputation.
Health risks
Forced labor can lead to serious injury or even death, which not only deprives the company of talent, but also causes psychological trauma to their family.

Training
Conduct workplace misconduct prevention training at the headquarters and actively educate supervisors about the risks of forced labor. Additionally, mandate the operational headquarters in the PanAsia Pacific, EMEA, and Pan America regions to enhance the education of new employees.

Communication

Improve communication with employees, and ensure that all work is voluntary.
The RBA Code of Conduct prohibits any form of forced labor in the supply chain, while communicating its importance with suppliers.

System

Request all global office locations, including Pan America, EMEA, and PanAsia Pacific headquarters, to hire temporary workers, dispatch workers, and outsource personnel in accordance with local laws.
Require compliance with integrity and ethical standards for employee behavior, and conduct regular audits to assess supplier compliance.
Require supervisors to strictly comply with the working hours regulations of the labor standard laws of each country and strictly enforce the daily clocking system to prevent exceeding the legal working hours.