Fair Pay & Worker Respect

In 2024, the overall employee engagement level was 84.9%, with a questionnaire response rate of 92.4%.

Labor-management agreements apply to 100% of employees, and the union membership rate was 14% in 2024. The talent retention rate was 89% in 2023. In 2024, the company reported zero discrimination cases and zero sexual harassment cases.

Fair Trade & Ethical Sourcing

E.SUN Financial Holding Company's ethical management principles require contracts with commercial transaction counterparties to include terms for compliance with ethical corporate management policy, allowing termination if counterparties are involved in unethical conduct.

The company also requires suppliers with an annual transaction amount exceeding a certain threshold to sign a "Statement of Commitment to Human Rights and Environmental Sustainability" and adhere to its Corporate Social Responsibility Guidelines for Suppliers. The company directs 97% of its procurement spending to local suppliers, which, according to the rubric, falls into the tier for <1% of procurement budget directed to local, indigenous, or minority suppliers, as the KPI specifically measures *diversity* spend, not simply local spend.

Honest & Fair Business

Less than half of the company's directors are independent, as reported in November 2025 and April 2025.

No specific, concrete evidence was found for any other KPIs related to Honest & Fair Business.

Kind to Animals

The company donated NT$11 million for black bear conservation.

It planted 50,000 native tree seedlings from 2019 to 2023. It restored 26 hectares of coastal forests. The company's support for organic agriculture led to the return of Aphyocypris Kikuchii fish. The Malavi Project led to the return of pangolins, the Chinese box turtle, and Kikuchi's Minnow. The Sea Turtle Conservation Project treated 81 turtles and released 11. The company is committed to advancing biodiversity and forest restoration. It was invited to serve as Asia chair at COP30 to drive investments in biodiversity conservation. The company joined the Partnership for Biodiversity Accounting Financials as a supporter. It is participating in the TNFD task force and supporting endangered species conservation.

No War, No Weapons

E.SUN Financial Holding Co., Ltd. has a Sustainable Finance Policy, approved on June 24, 2024, which explicitly states that the company will no longer finance businesses involved in controversial weapons.

This policy also outlines that businesses violating internationally recognized standards or engaging in unethical behavior, including those under the UN Global Compact, and incurring administrative sanctions without improvement measures will be avoided. The company's 2022 and 2023 Sustainability Reports indicate adherence to the UN Global Compact and reference the UN Guiding Principles on Business and Human Rights, with UNGP referenced in policy and an ethics office monitoring adherence.

Respect for Cultures & Communities

E.SUN Financial Holding Co., Ltd. has no reported cultural appropriation incidents.

In 2023, 97% of the company's procurement was conducted locally. E.SUN supports cultural preservation through initiatives such as the E.SUN Malavi Project, which protects the culture of the indigenous Bunun people and supports organic farming, and the Millet Revitalization Project, which involves establishing millet cultivation demonstration areas and workshops to preserve native millet seeds and planting expertise. However, the specific percentage of reinvested funds allocated to cultural or linguistic preservation programs is not provided. The company's projects, like the E.SUN Malavi Project, contribute to biodiversity preservation and local economic development, indicating active protection measures for cultural sites.

Zero Waste & Sustainable Products

E.SUN FHC has implemented numerous waste reduction initiatives, including eliminating personal trash bins at its headquarters, establishing green employee restaurants that replaced 10,000 disposable meal boxes and utensils with eco-friendly alternatives, and replacing non-recyclable envelope window film with PLA bioplastic.

Other initiatives include implementing rainwater recycling systems, replacing old water equipment with water-efficient appliances, introducing micro-hydropower turbines, promoting paperless operations, and developing zero-carbon ATM services and digital e-cards to reduce physical waste. The company has not reported any waste disposal violations in the past three years. E.SUN FHC has ambitious company-wide waste reduction targets, aiming to reduce waste per unit of revenue by 56% by 2025 and by 77.8% by 2030, both from a 2016 baseline.