HUMAN RIGHTS MANAGEMENT
Human Rights Management (Major Topic) _
Material Topics
Human Rights
Description of positive benefits
The Company places great importance on human rights issues and complies with international standards such as the Universal Declaration of Human Rights, the United Nations Guiding Principles on Business and Human Rights, and the International Labour Conventions. The Company implements the principles of respect and equality, and ensures that all employees are treated fairly at every stage, including recruitment, appointment, training, performance evaluation, and promotion.
Through the promotion of diversity and inclusion, gender equality, anti-discrimination education and training, workplace harassment prevention, and employee care programs, the Company is committed to creating a safe and friendly workplace, strengthening employees’ sense of belonging, organizational cohesion, and overall workplace resilience.
Description of negative benefits
The Company currently entrusts the recruitment of foreign migrant workers to recruitment agencies, and certain fees are still borne by the migrant workers themselves. As a result, the current practice has not yet fully met the highest standard of “zero recruitment fees for migrant workers” required by certain international customers or social responsibility audits, such as the RBA. Nevertheless, the Company complies with the relevant laws and regulations in Taiwan and regularly reviews recruitment agency contracts and hiring procedures to ensure that the process is lawful and transparent while preventing improper fees or unfair treatment.
This issue may be identified as an improvement item in customer CSR audits. The Company continues to monitor the policy directions of the competent authorities and, within the scope of institutional feasibility, gradually reviews and plans more worker-friendly recruitment models, continuing to move toward alignment with international human rights trends.
Management mechanisms / measures
I.Recruitment and Hiring
- Implement the principle of fair employment and strictly prohibit any form of discrimination or differential treatment.
- Strictly prohibit the use of child labor.
- Determine salaries based on objective factors such as the competencies, education, experience, and market salary levels required for each position. The starting salary for all positions is higher than the minimum wage.
II.Employment and Onboarding
- Incorporate human rights, equality, and workplace ethics courses into orientation training to raise employees’ awareness of workplace respect and safety.
- Explain employees’ rights regarding union and club activities, and protect employees’ right to participate voluntarily.
- Provide Thai-language work rules to help foreign employees understand the Company’s systems.
- Prepare salary statement comparison tables in the employees’ native language (Thai) to ensure that migrant workers clearly understand the salary structure.
III.Employment and Day-to-Day Management
- Continue to promote human rights education and training to enhance employees’ knowledge and awareness.
- Regularly convene labor-management meetings and Gender Equality Committee meetings to strengthen labor relations and gender equality governance.
- Organize cross-cultural activities to promote exchange and inclusion among employees from different groups.
- Monitor working hours and adjust shift schedules to ensure reasonable working hours and respect employees’ willingness.
- Provide the necessary care resources and friendly measures for employees during pregnancy and childbirth.
- Establish an occupational safety and health management system in accordance with ISO 45001 to reduce occupational accident risks and protect employees’ safety and health.
- Continuously review and improve the Company’s management mechanisms for human rights and labor conditions through external recommendations from customer social responsibility audits.
Complaint / communication channels
- Direct communication and response between employees and managers
- Education and training platform of Rexon Academy
- EAPs hotline
- Company’s hotline
- Company's “Whisper Zone” (Chinese / Thai)
- Suggestion boxes (Chinese / Thai)
- Labor-management meetings
- Gender Equality Committee
- Rexon Labor Union meetings
- Employee satisfaction surveys
2025 Action Plan Implementation Results
Action Plan
- Promote human rights-related courses
- Organize a Songkran Festival event for migrant workers
- Prohibit the use of child labor
- Add Thai-language work rules
- Enhance system transparency — the signing of labor contracts
- RBA human rights topic training and planning for system implementation
- Customer social responsibility audits
Implementation results
- As of December 2025, a total of 12 digital courses had been offered, with 1,193 cumulative participations.
- On April 11, 2025, a Songkran Festival event was held, with a total of 70 migrant workers, Taiwanese supervisors, and colleagues participating.
- There were no records of child labor employment in 2025.
- Thai-language work rules were provided to help migrant workers understand the Company’s systems and their rights.
- The labor contract signing rate for all employees reached 99%, and the related briefing sessions were completed.
- External consultants were invited to explain system content and operating procedures.
- Three audits were completed in 2025, with no major deficiencies identified.
2025 Target Achievement Status
Goals
- Promote human rights-related courses
- Organize one cross-cultural event
- Prohibit the use of child labor
- Add Thai-language work rules
- Enhance system transparency — the signing of labor contracts
- RBA human rights topic training and planning for system implementation
- Customer social responsibility audits
Achievement status
- Implemented, with 12 cumulative courses and 1,193 cumulative participations.
- Completed the 2025 Songkran Festival event.
- Achieved, with no violations identified.
- Announced and explained to migrant workers during briefing sessions.
- The signing rate for all employees reached 99%.%。
- Completed the training and launched internal planning
- All three audits were completed with no major deficiencies identified.
Short / Medium / Long-term Goals
Short-term Goals(2025-2026)
- Establish a human rights management system framework for the Company, with clearly defined human rights policies and operating procedures.
- Continue to promote human rights education and awareness courses.
- Complete the feasibility assessment, self-assessment, and implementation planning for the RBA adoption.
- Apply for external verification related to international human rights standards.
- Establish an initial supplier human rights risk inventory and principles for collaborative audits.
Medium-term and Long-term Goals(2027~2031)
- Introduce a human rights due diligence system and extend it to the supply chain management.
- Establish an annual audit and external review system benchmarked against the RBA standards.
- Shape a safe, inclusive, and diverse workplace culture that is fully aligned with international human rights and social responsibility standards.
TALENT CULTIVATION AND RETENTION
Talent Cultivation and Retention (Material Topic) _
Rexon Industrial continues to regard talent development as an important cornerstone of sustainable business operations. The Company has established nine academies and promotes talent cultivation through three major curriculum systems: professional competencies, management competencies, and general education. It also adopts diverse learning methods, including internal and external courses, celebrity lectures, on-the-job training (OJT), and digital learning. At the same time, the Company integrates physical and digital learning resources through the Rexon Academy education and training platform to promote knowledge sharing and experience transfer. Driven by institutionalized training management and a continuous improvement mechanism, the Company received the TTQS (Talent Quality-Management System) Gold Medal certification for three consecutive cycles from 2021 to 2025, demonstrating Rexon Industrial’s consistent achievements in talent development and training quality management.
Core
Guest Lectures by Industry Experts
- 11 sessions
- 1,252 cumulative participants
- a total of 21 hours
Tailored Development
- Mentorship system and talent pipeline
Education for All
- Rexon Academy offered 495 courses
- 11,444 cumulative participants
- a total of 851 hours
Rexon Technology
- 12 sessions
- 79 cumulative participants
- a total of 132.5 hours.
Technical Expertise Transfer
- 13 sessions
- 219 cumulative participants
- a total of 14 hours.
Industry-government-academia collaboration
Project
Project details
Tangible results
Project
Industry-Academia Cooperative Education Program – Rexon Industrial
Project details
- Department of Information Management, National Chin-Yi University of Technology
- Department of Electrical Engineering, National Chin-Yi University of Technology
Tangible results
Through the Industry-Academia Cooperative Education Program, Rexon Industrial established a stable talent cultivation and transition mechanism with the Department of Information Management and the Department of Electrical Engineering of National Chin-Yi University of Technology. The program provides students with practical learning and workplace transition opportunities, helping them become familiar with corporate operations and job requirements at an early stage. After evaluating students’ learning performance and job fit, the Company hired one student each from the Department of Information Management and the Department of Electrical Engineering. This strengthened the Company’s immediate workforce readiness while expanding the effectiveness of future campus talent recruitment and development.
Project
Academic Exchange through Educational Visits – Rexon Industrial
Project details
- Department of Electrical Engineering, Wufeng Agricultural and Industrial Vocational High School
- Department of Electrical Engineering, National Hsiluo Agricultural Industrial Vocational High School
- International students from Chaoyang University of Technology
- National Formosa University
- Doctoral Program in Intelligent Engineering, National Taichung University of Science and Technology
- EMBA, National Taipei University of Technology
Tangible results
Through exchanges with senior high and vocational schools, colleges, and universities (including international students), the Company promotes mutual understanding between industry and academia regarding industry trends, technology applications, and practical needs. These exchanges strengthen the connection between academic learning and practical application, broaden international perspectives, and provide students and continuing education participants with opportunities to gain a first-hand understanding of corporate operating models, technology development, and job content, helping them establish sound career awareness and development directions. A total of 299 participants took part in the related exchange activities. These activities serve as a front-end engagement platform for corporate talent outreach and the cultivation of diverse potential talent, helping enhance the Company’s employer brand image and expand future domestic and international talent sources. Through two-way exchanges, the Company also collects suggestions from academia as an important reference for talent deployment planning.
Project
Scholarship Subsidy – Rexon Industrial
Project details
- Hsiuping University of Science and Technology
Tangible results
Through scholarship subsidies, the Company supports students of Hsiuping University of Science and Technology in pursuing their studies with greater stability and engaging in professional learning, thereby strengthening industry-academia links and the foundation for talent cultivation. In 2025, the Company subsidized three students, with total subsidies amounting to NTD 51,000. This supported students’ stable learning and development, while enhancing the Company’s visibility on campus and the effectiveness of future talent transition.
Project
Cooperative Education Program – Rexon Industrial
Project details
- In 2024, the Company implemented a cooperative education program with the Department of Electrical Engineering of I-Ning High School.
Tangible results
The cooperative education contract expired in June 2025. Among the students cultivated during the program, three students continued to stay with the Company, helping establish a stable mechanism for campus talent cultivation and industry transition.
Project
Training Subsidy – Rexon Technology
Project details
- Enterprise Human Resources Enhancement Plan
Tangible results
Through the training courses under this plan, participants achieved significant growth in both professional concepts and practical skills, effectively supporting the timely achievement of multiple training and improvement plans. In 2025, a total of 18 training classes were approved, of which 12 were actually held. The overall training course achievement rate was 74.4%, and the subsidy received from the Ministry of Labor amounted to NTD 199,350. This demonstrates the Company’s concrete and stable performance in human resources development and training implementation.
EMPLOYEE RIGHTS AND BENEFITS
Employee Rights and Welfare _
Collective Agreement
The Company maintains smooth communication with the labor union, and all labor relations and related matters are implemented and carried out in accordance with the applicable laws and regulations. The Company has established an enterprise union, which convened one union meeting in 2025. To date, the union has not requested collective bargaining with the Company; therefore, no collective bargaining agreement has been signed. Rexon values employees’ rights, interests, and opinions, and it convenes labor-management meetings on a quarterly basis in accordance with the law. In the event of major matters, the Company also conducts full communication through labor-management meetings. In 2025, Rexon Industrial and Rexon Technology each convened four labor-management meetings. All discussion items were fully expressed and resolved by representatives of both labor and management, and they were successfully closed. In addition, Rexon Technology has not established an enterprise union and therefore has not signed a collective bargaining agreement.
Welfare System
Rexon has long been deeply engaged in the R&D and manufacturing of fitness equipment and benchtop woodworking machines. We firmly believe that products designed to get people moving should also bring vitality to people’s lives, and that craftsmanship created by hand should also take root and flourish in the workplace. Accordingly, Rexon’s employee benefits are not merely a list of entitlements, but an extension of the Company’s core values — health, family, and sustainability — which together form the three pillars of a happy workplace.
In 2025, the Employee Welfare Committee was composed of 22 representatives from both labor and management. Total welfare expenditures for the year amounted to NTD 5,125,062, covering a wide range of subsidies, activities, and facilities, with the aim of ensuring that every colleague can feel the warmth of the Company.
Limitless Energy and Health First
“We manufacture equipment that gets people moving, and we also empower our employees to be active.”
Rexon Industrial specializes in the manufacturing of fitness equipment, with products marketed worldwide to support healthy lifestyles for sports enthusiasts around the globe. Although the Company primarily operates under an OEM model, it has always adopted the user’s perspective and integrated the concept of “physical health” into product manufacturing and corporate culture, extending it to employees’ daily work and lives.
The Company has established a dedicated employee gym to encourage colleagues to develop regular exercise habits outside of work. Employees are also encouraged to experience products from the “user’s perspective,” deepening their understanding of quality and functionality. In this way, what Rexon manufactures is not only equipment but also the practice of a healthy lifestyle.
In addition, the Company actively promotes diverse employee clubs. Nine clubs have been established to date, including the hiking club, badminton club, and yoga club, all of which are closely related to sports and health. The hiking club and badminton club hold regular activities and competitions each year to increase employee participation and team cohesion. The yoga club helps colleagues relieve stress and strengthen physical and mental balance through regular classes. Through the operation of these clubs, health promotion extends from institutional measures into daily life, shaping a positive, energetic, and cohesive workplace culture.
Employee Gym
Slow Travel Club
Mountaineering Club
Badminton Club
Family Warmth
"One event, one memory, one lasting connection"
Rexon has long valued the connection between employees and their families. More than 30 years ago, Rexon began organizing Employee Family Day activities, allowing colleagues to bring their families into the Company and share time together. This activity is not merely a gathering. Over time, it has become a cherished shared memory for many employees and their families, and it has shaped a uniquely warm corporate culture.
As the pandemic gradually eased, Rexon continued this tradition by restarting Family Day activities, bringing people closer together once again. Over the past four years, 484 cumulative participants have continued to take part for three years or more, with an overall engagement rate of 81%. This not only reflects the sustained appeal of the activity, but also symbolizes employees’ recognition of and sense of belonging to the Company.
Employee Family Day
Employee Family Day
Financial Protection and Secure Planning
"Creating quality products requires long-term planning, and employees’ futures also deserve steady protection"
The employee stock ownership trust system encourages colleagues to accumulate wealth through regular contributions, share in the results of corporate growth, and build their own long-term financial safety net.
In 2025, the Company proactively promoted the settlement project for the old labor pension system, helping employees with service years under the old system receive retirement funds in advance and allowing them to have more time to plan their post-retirement lives.
- The Company arranged five dedicated briefing sessions to ensure that every employee fully understood their rights and interests.
- Eligible employees were entitled to an additional two pension base units on top of their original pension service-year base units.
- After the settlement, employees retained their original special leave days and service award benefits.
- A total of 139 employees were eligible to participate, and the application completion rate reached 100%.
This project demonstrates Rexon’s sincere care for employees’ retirement planning, enabling colleagues to continue dedicating themselves to their work while steadily planning for the future, building their dreams with confidence and moving forward with peace of mind.
Sustainable Practice and Collaborative Actions
“We care not only about our employees and the Company but also about the land we all share.”
Rexon integrates sustainability concepts into various employee activities, allowing colleagues to practice their responsibility to the environment and society through participation. During hiking activities, the Company combines hiking with mountain clean-up initiatives, calling on employees to protect the natural environment together. This transforms “walking into the mountains” into “protecting the mountains,” making every step more meaningful.
In addition, through the Craft and Landscape Club, Rexon, together with the Furniture Design Department of Tungshih Industrial High School and the Rexon Foundation, organizes a youth woodworking experience camp. Using woodworking machines manufactured by the Company and the woodworking classroom, participants complete a three-day course covering design, production, and final work completion, creating their own woodworking pieces by hand. Throughout the process, participants not only learn technical skills, but also develop patience, focus, and creativity. Through team interaction, they also build confidence and a sense of achievement. During the activities, professional teachers and teaching assistants not only provide professional skills training, but also emphasize safety education and practical guidance, ensuring that learning takes place in a safe environment. Every completed work is a testament to the participants’ efforts and growth, and it symbolizes the continued spirit of “inheritance, growth, cultivation, and sharing.” Rexon believes that sustainability is not merely a system or slogan. Rather, through one meaningful and warm action after another, employees, society, and the environment can grow together and move toward a better future.
A woodworking journey of youth creation and self-affirmation through hands-on craftsmanship
OCCUPATIONAL SAFETY AND HEALTH
Occupational Safety and Health (Material Topic) _
Rexon Industrial upholds the philosophy of “zero accidents and health first” and is committed to providing employees with a safe and healthy work environment. We believe that comprehensive occupational health and safety management not only reduces the incidence of accidents, but also enhances employee well-being, thereby strengthening the Company’s sustainable competitiveness. In 2025, Rexon continued to protect the safety and health of all employees and partners through systematic management, risk identification, education and training, and health promotion measures.
Material Topics
Occupational Safety and Health
Description of positive benefits
- The Company continues to promote occupational health and safety education and training, internal audits, inspections, and improvement programs, while implementing risk identification and control measures to effectively reduce the risks of operational accidents and occupational incidents.
- These efforts promote employee health and a sense of safety, improve job satisfaction and production efficiency, and further strengthen organizational resilience and stability.
- Through contractor management, safety reviews, and change management processes, the Company enhances the safety awareness of internal and external partners and ensures that all construction and operating activities comply with the same safety standards.
- A comprehensive occupational health and safety management system helps strengthen risk identification and control capabilities, protect the safety and health of all workers, and fulfill the Company’s responsibility for sustainable corporate development.
Description of negative benefits
- If contractors fail to properly implement hazard communication, construction discipline, and on-site safety measures, occupational safety incidents may occur, potentially causing injuries or affecting operations.
- If procurement or change management processes do not incorporate safety reviews, new equipment, construction methods, or operating processes may introduce potential hazards and increase operational risks.
- If high-risk operating units continue to record a relatively high disabling injury frequency rate (FR), this may affect the Company’s overall occupational health and safety performance and increase uncertainty in insurance costs and operational risk assessments.
Management mechanisms / measures
- Regularly conduct plant inspections, internal audits, risk identification, and operational hazard assessments, and implement deficiency improvements and follow-up tracking.
- Establish mechanisms for contractor qualification review, hazard communication, and on-site work supervision to ensure that outsourced operations comply with the Company’s occupational health and safety requirements.
- Incorporate occupational health and safety requirements into procurement and change management processes to ensure that safety reviews are conducted in accordance with regulations for engineering, equipment, and process changes.
- The annual education and training and emergency response drill achievement rates reached 100%, continuously enhancing employees’ safety knowledge and emergency response capabilities.
Complaint / communication channels
The Company provides anonymous, confidential, and traceable feedback and grievance channels to ensure that occupational health and safety-related suggestions or incidents can be responded to and handled in a timely manner.
Internal complaint channel: Rexon Whisper Message Zone（https://www.tovery.net/guestbook.asp?user=rexon_hr&page=1）
External complaint: invest@rexon.com.tw
2025 Action Plan Implementation Results
Action Plan
- Operating environment monitoring.
- Safety and Health Committee.
- Occupational safety management system audit.
- Process change: introduction of lead-free solder.
- Fire prevention and oil fume improvement for the third-floor kitchen.
- Safety education and training.
Implementation results
- Third-party testing was commissioned in accordance with the annual plan, and the improvement results were tracked regularly.
- Supervisors and labor representatives jointly participated in the process, regularly compiling incident information, promoting improvements, and supervising implementation progress.
- Internal and external audits, deficiency improvements, and document verification were completed to ensure the stable operation of the management system.
- Materials were updated and the air quality was monitored, effectively reducing the risk of lead exposure.
- Fire prevention and oil fume treatment equipment was planned, installed, and optimized to ensure the normal facility operation.
- Courses were arranged in accordance with the annual plan and delivered by diverse instructors to comprehensively improve safety knowledge and capabilities.
Achievement status of 2024 goals
Goals
- Complete operating environment monitoring every six months and comply with regulatory standards.
- Convene occupational health and safety meetings every quarter and track improvements.
- Pass the third-party occupational safety management system verification.
- Reduce the risk of personnel exposure to lead.
- Establish fire prevention and oil fume treatment equipment.
- Complete the annual safety training for all employees.
Achievement status
- All operating environment monitoring was completed regularly in accordance with the applicable requirements, and all monitoring results complied with relevant regulations and standards.
- Occupational health and safety meetings were convened quarterly in accordance with the regulations, and all improvement measures were properly tracked and completed.
- The Company successfully passed the annual third-party verification of its occupational health and safety management system, with the management system operating normally.
- The plant has fully adopted the lead-free soldering process, and monitoring results for lead concentrations in the operating environment were below statutory limits, effectively reducing the risk of personnel exposure.
- The installation of automatic fire suppression systems and electrostatic/oil fume treatment equipment was completed, enhancing overall fire prevention and operational safety.
- Training targets were achieved for all employees, with a clear improvement in safety awareness.
Short / Medium / Long-term Goals
Short-term Goals(2025-2026)
- Strengthen the effectiveness of the occupational safety management system:
Promote a professional development system for internal auditors and cultivate audit talent across multiple fields. - Continue to reduce the disabling injury frequency rate (FR):
Using 2025 as the base year, set an improvement target of reducing the rate by 1% each year.
Medium-term and Long-term Goals(2027~2031)
- Establish a zero-incident culture:
Promote an autonomous safety culture, encouraging employees to shift from passive compliance to active participation. - Achieve the long-term target of no major occupational accidents:
Reduce the number of occupational accidents year by year and move toward the vision of zero accidents.
Corporate Sustainability Development Survey
To achieve more effective communication with stakeholders who care about our company,we sincerely invite you to take the time to complete this questionnaire.
Your participation will enable us to gain a better understanding of the issues that stakeholders are concerned about and enable us to respond actively.