本公司由董事會每年定期評估簽證會計師之獨立性，經本公司評估後會計師皆符合本公司獨立性要件，與本公司間沒有利害關係或其他影響其獨立性之情形。

The Company will always keep track of any increase or decrease in shareholding or changes in pledge of shareholders holding more than 5% of the shares and directors, supervisors, and managers. Directors, supervisors, managers, and shareholders holding more than 10% of the shares will be publicly disclosed on the information reporting website designated by the Securities and Futures Commission every month in accordance with regulations.

1. The rights and responsibilities for the management of personnel and property of the Company and its affiliated companies are clearly divided, and there are no irregular transactions or managers holding concurrent positions.
2. Financial transactions are subject to interest surcharges based on market interest rates, and loan amounts are reassessed and set annually based on business transaction needs. Endorsement guarantees for a single enterprise also have a guarantee scope and limit.
3. Comprehensive risk assessment of banks, customers, suppliers and the entire enterprise can be conducted. The ERP system can be used to check the credit granted by each company to the same customer and stop payment to the same supplier to reduce losses.
4. The Company has established regulations to control the related-party transaction management, endorsement guarantee, fund loan, etc. between the Company and its related enterprises. In addition, according to the Financial Supervisory Commission's "Guidelines for the Establishment of Internal Control Systems for Public Companies", there are "Supervision and Management of Subsidiaries" to implement the risk control mechanism for subsidiaries.

The Company has elected two independent directors at the shareholders' meeting, which complies with the Securities and Futures Bureau's regulations on independent directors.

The certified public accountant of our company is the internationally renowned Deloitte Touche Tohmatsu CPA LLP. The certified public accountant has no vested interest in our company. We regularly assess whether the certified public accountant complies with the "Integrity, Fairness, Objectivity and Independence" of the "Bulletin of the Code of Ethics for Accountants No. 10" and the "Case 29 of the Code of Corporate Governance for Listed Companies" every year, and make reference to the Audit Quality Indicators (AQIs) for assessment.

1. The Company will instruct the General Manager’s Office to communicate with stakeholders based on different circumstances, and will have spokespersons and deputy spokespersons to serve as external communication channels.
2. The Company has set up detailed telephone and email contact information in the Stakeholder Area to respond to stakeholders' concerns and to facilitate stakeholders to communicate with the Company according to different situations. The Shareholder Area has contact information for spokespersons and supervisors.
3. A "Contact Me" button is provided to facilitate different entities (including stakeholders) to communicate with the company according to different situations.

The Company has established a Chinese and English corporate website and disclosed relevant financial, business and corporate governance information under investor relations. The Company's website is: https://www.feii.com.tw .

1. The Company has a spokesperson and a deputy spokesperson, and has designated a person in the General Manager's Office to be responsible for the collection and disclosure of company information, and to provide the spokesperson and relevant business departments with answers to inquiries from stakeholders and competent authorities.
2. In addition to having spokespersons and deputy spokespersons to accept shareholders' suggestions or concerns at any time, the Company also has the full support of the staff of various functional groups in the General Manager's Office. After in-depth understanding and review of shareholders' suggestions or concerns, the Company will provide oral or written responses that satisfy shareholders.

The Company has established a Remuneration Committee.

1. Our company established the "Corporate Social Responsibility Code of Practice" on March 18, 2015, and has established relevant policies and management on environmental safety and health.
2. The company implements the 8S movement, provides employees with a clean environment, and provides employees with the safety and health protection equipment they need.
3. Conduct regular employee health checks and provide health checkup reports. Provide worker safety and health courses.
4. Most of the battery cells are purchased from internationally renowned battery cell manufacturers such as Japan and South Korea.
5. The company requires suppliers to provide raw materials that are guaranteed to be free of harmful substances.
6. Produce green energy products. Improve the efficiency of resource use, including paper, water, electricity, and batteries, and focus on resource recycling.
7. The company has obtained the ISO14001 environmental management system and completed the QC080000 hazardous substances management certification, and is operating in accordance with the above environmental management system.
8. Promote policies to save electricity, such as turning off lights and air conditioners. Promote environmental protection, recycling, energy saving and carbon reduction, green energy product development, green processes, etc.
9. The General Manager's Office coordinates the Company's corporate social responsibility work, and the Management Department jointly promotes corporate social responsibility policies and systems, continuously reviews corporate social responsibility operations and compliance, strengthens the promotion and implementation of corporate social responsibility, and reports to the Board of Directors as appropriate.
10. The company complies with labor laws and international basic labor human rights principles to protect the legal rights and interests of employees and provide retirement benefits. An employee welfare committee is established to handle various welfare matters.

1. 企業獲利取自社會，因此企業亦應承擔社會責任，尋求環境與社會價值的均衡點，善盡地球公民的義務。
2. 在人權、勞工標準、健康與安全、環境方面、反腐敗、社會參與等各方面承諾企業永續責任與企業社會責任之義務。

1. 企業獲利取自社會，因此企業亦應承擔社會責任，尋求環境與社會價值的均衡點，善盡地球公民的義務。
 2. 在人權、勞工標準、健康與安全、環境方面、反腐敗、社會參與等各方面承諾企業永續責任與企業社會責任之義務。

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除要求供應商品質及環安衛，確保提供給天宇無有害物質之原物料及無衝突礦物之產品，並且承諾遵守BSCI(Business Social Compliance Initiative)所訂行為準則。

因應氣候變遷策略，啟動適合我國情需求之溫室氣體國家適當減緩行動，以加速拓展綠色新政、發展綠能產業、及推展綠色生活的最佳時機。期望結合供應商們的力量，有系統引導大家邁向低碳社會，達到節能減碳目標。為達成減量目標，其範圍包含紙張減少，降低送貨次數，宣導供應商公司工廠省電跟省水規劃，要求材料必須使用環保Rohs原料，配合垃圾分類，將有效重複使用資源回收再利用，報廢及不良品的妥善處理...等。除此之外，也會宣導供應商公司綠化，有空地則多種植樹木，無空地則公司內外多栽培盆栽綠化。

1. 節省能源，建立資源再生。
2. 使用低污染及符合環保要求的材料。
3. 建立安全、衛生、環保的工作環境。以零職災事故為目標。
4. 遵守環安衛相關法規及組織須遵守其他組織要求事項之承諾。
5. 持續改善，職業災害及污染預防。

設置誠信經營推動單位為管理部，由稽核室負責監督執行向董事會報告，董事會亦通過「誠信經營守則」進行督導。由稽核室稽查企業內部是否有違反誠信經營之情事，並定期向監察人及董事會報告。董事或經理人為自己屬於企業誠信經營範圍內之行為皆對股東會或董事會負責。

1. 成立職工福利委員會，依法提撥福利金，辦理各項福利業務。
2. 全體員工皆參與勞工保險、全民健康保險、團保、定期健康檢查。
3. 端午節、中秋節獎金、年終獎金、年度旅遊活動。
4. 相關福利制度暨各項補助辦法。
5. 員工在職及廠外之本職學能教育訓練。
6. 內部稽核人員任免:本公司內部稽核人員之任免、考評、薪資報酬係依據「人員招募作業程序」、「薪資管理辦法」、「績效考核管理辦法」、「離職申請辦法」之規定辦理，其考評每年執行一次，前述任免、考評及薪資報酬係依簽核流程簽報至董事⾧核定，前述相關辦法已揭露於本公司內部規章專區。
7. 員工薪酬包含薪資、獎金及員工酬勞，員工酬勞明訂於公司章程內，薪資、獎金標準依所擔任職位、責任及對本公司之貢獻度訂定之。

 1. 確定提撥退休計畫之退休金係於員工提供服務期間將應提撥之退休金數額認列為費用。
2.本公司所適用「勞工退休金條例」之退休金制度，係屬政府管理之確定提撥退休計畫，依員工每月薪資6%提撥退休金至勞工保險局之個人專戶。
3.而海外子公司之退休金係採用確定提撥退休福利計畫，依中華人民共和國之勞工條例規定，就相關薪資成本按月提撥18%至該計畫基金。

 1. 確定提撥退休計畫之退休金係於員工提供服務期間將應提撥之退休金數額認列為費用。
2.本公司所適用「勞工退休金條例」之退休金制度，係屬政府管理之確定提撥退休計畫，依員工每月薪資6%提撥退休金至勞工保險局之個人專戶。
3.而海外子公司之退休金係採用確定提撥退休福利計畫，依中華人民共和國之勞工條例規定，就相關薪資成本按月提撥18%至該計畫基金。

公司推行8S運動，提供員工一個整潔的環境，並提供員工安全與健康上所需之安全防護設備。為防範工安事故 發生、提供友善工作環境、保障員工安全，本公司每年實施消防公共安全檢查及每半年一次環境消毒，112 年無工安事故發生。為員工投保團體保險及定期辦理員工健康檢查，提供健康檢查報告，作為適當的健康管理依據。給予勞工安全衛生課程。

本公司依勞動法規規定並遵循國際基本勞動人權原則，保障員工之合法權益，並提列退休金。設立職工褔利委員會辦理各項福利事項。訂有環安衛生等相關政策及管理。

本公司永續發展委員會於112年2月由跨部門主管成立七個工作小組，由總經理室統籌永續發展工作負責公司永續發展方向及策略擬定，財務部共同推動永續發展政策、制度，於民國104年3月董事會通過「企業社會責任實務守則」，並於112年10月更名為「永續發展實務守則」，並持續檢視永續發展運作及遵循情形，定期向董事會報告，包含政策目標、永續重點計畫與績效成果提交至董事會核示。其餘各部門宣導及落實公司誠信經營及風險管理等面向之相關工作。最近一次為 113 年11月向董事會提報溫室氣體盤查時程。

為實踐永續發展，本公司透過多元化的溝通管道，瞭解利害關係人之重大關注議題，以及公司對經濟、環境、社會所造成的影響，並訂有環安衛生等相關政策及管理。建立本公司環境、社會及公司治理之重大性原則清單。並依此清單，評估各議題風險與機會、研擬相對應管理策略。本公司依重大性原則，評估公司營運相關之環境、社會及公司治理議題，以降低企業營運之衝擊：

1.環境議題：

‧溫室氣體管理：本公司的溫室氣體排放政策為「永續發展、邁向國際」。

‧綠色管理降低能源成本並兼顧氣候變化及社會責任。

2.社會議題：

‧維護社會公益：防治有害廢棄物污染，致力於廢棄物減量並落實垃圾分類，提高資源再利用率。

‧人才發展：在短期內達成 50~70% 員工教育訓練的成效。

‧人權：履行社會公民的責任，遵循《世界人權宣言》、《國際勞工公約》等相關國際人權公約所揭示的原則。

‧多元平等與友善職場：致力於改善勞工條件，提升勞工生活品質。提供申訴管理機制，以確保性別工作平等、消除歧視和防止歧視事件發生。

3.公司治理議題：

‧公司治理與營運績效、關注永續議題，包含上市櫃公司永續發展行動方案、接軌IFRS 永續揭露準則藍圖等，落實永續治理、風險管理機制與內部控制有效性。

‧資訊安全管理：建立內部資料安全管理系統，規劃、執行及檢討內部資安活動，以掌握公司資訊安全的可能缺失，適時矯正、追蹤、確認及持續改善。

‧供應鏈管理：持續對所有物料供應商進行品質與交期的年度考核。依照供應商類別，考核頻率為每年一次定期考核。若有重大異常與高風險之廠商，每年須做一次或不定期實地稽核。

‧產品控管：取得ISO 9001認證及IEC 62619、 IEC 60730-1認證。