ESG
Sustainable Management
Integrity in Business
Operations
L&K continues to uphold its corporate culture of "Reputation, Value, and Survival," with integrity serving as a key element and core value. In its operational management, L&K reinforces its commitment to integrity by adhering to the "Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies" and relevant regulations.
EHS Policy
Strive to achieve comprehensive pollution control and disaster prevention.
Implement all-around occupational safety and health management — safety first,
prevention
foremost.
Ensure that all personnel lead by example, taking safety and environmental protection as
the
guiding principles.
Environmental Management
System
Certification
L&K has established its ISO 14001 Environmental Management System based on industry characteristics, adopting an integrated approach to managing environmental aspects. In practical implementation, the system is combined with the ISO 45001:2018 Occupational Health and Safety Management System to form a unified EHS (Environment, Health, and Safety) management system. This integration facilitates alignment with the company’s daily operations, enables comprehensive risk management, and has been certified by a third-party verification.
Human Rights Policy
L&K is committed to safeguarding the fundamental human rights of all employees. The company upholds and supports international human rights standards, including the Universal Declaration of Human Rights, the United Nations Global Compact, and the International Labour Organization (ILO) Conventions. We are firmly opposed to any behavior that infringes upon or violates human rights, and we strive to ensure that all employees are treated fairly and with dignity. In alignment with our Ethical Human Rights Policy, L&K actively promotes and implements various specific management programs and measures.
Elimination of Unlawful
Discrimination
L&K upholds the principles of fairness and objectivity in recruitment, evaluating candidates based on overall qualifications and performance. Priority is given to the employment of individuals with disabilities, Indigenous peoples, and applicants from the local communities where our operations are located.
Diversity, Inclusion, and Equal
Employment Opportunity
L&K is committed to providing equal opportunities in all aspects of employment, including recruitment, compensation and benefits, training, promotion, termination, and retirement. We ensure that employees and job applicants are treated fairly and are not subjected to discrimination based on race, social class, language, ideology, religion, political affiliation, place of origin, birthplace, gender, sexual orientation, age, marital status, appearance, facial features, disability, or any other protected characteristic.
Compliance with Child Labor
Regulations
L&K strictly prohibits the employment of child labor. In alignment with our responsibility to protect the physical and mental development of children, we ensure that all labor conditions — including working hours and job assignments — comply with applicable laws and regulations concerning child labor.
Upholding Employee's Human
Rights Care
L&K ensures that all labor arrangements for employees comply with applicable laws and regulations. The company strictly prohibits any form of unlawful forced labor, including but not limited to corporal punishment, physical or psychological abuse, coercion, threats, verbal violence, or the withholding of identity documents.
Reasonable Working Hours and
Fair Compensation
L&K ensures that regulations regarding normal daily and weekly working hours, limits on overtime, rest days, and various types of leave fully comply with applicable labor laws. Wages paid to employees meet all legal requirements, including minimum wage standards and overtime compensation. The company strictly prohibits the use of wage deductions as a form of disciplinary action.
Whistleblowing Mechanism for Unlawful and Unethical
Conduct
Whistleblowing Policy
L&K has established clear “Work Rules” that strictly prohibit corruption and any form of fraudulent behavior. Violations confirmed through investigation are considered serious breaches of company policies and will be handled in accordance with applicable local laws and relevant company regulations.
Whistleblowing Channels
The company provides multiple reporting channels, including a whistleblowing system on the official website, employee suggestion boxes in offices, and complaint mailboxes at construction sites. These channels are available for reporting any unlawful or unethical conduct.
Case Handling Process
An independent Audit Office is responsible for investigating reported cases and maintaining proper documentation.
Whistleblower Protection
Unless otherwise required by law, all personal information and documents provided by
whistleblowers are kept strictly confidential. Appropriate protective measures are taken in
accordance with legal requirements.
No whistleblowing cases related to unethical conduct were
reported during the year.
Supplier Management
L&K upholds integrity as the foundation of its business and places particular emphasis on the ethical conduct of its suppliers. In line with sustainable development goals, L&K has established a Supplier Code of Conduct based on industry standards and international initiatives. This Code promotes ethical behavior, labor and human rights, occupational health and safety, environmental responsibility, and sound management practices. L&K works collaboratively with suppliers to foster a sustainable business environment, implement climate change risk mitigation strategies, and promote energy conservation and carbon reduction for environmental protection
Code of Ethics
- Integrity in Business Operations
- Legitimate Gains
- Information Transparency
- Intellectual Property Protection
- Fair Trade and Competition
- Conflict-Free Minerals
- Privacy Protection
- Zero Tolerance for Bullying
Labor and Human Rights
- Prohibition of Child Labor
- Working Hours
- Wages and Allowances
- Fair Treatment
- Non-Discrimination
- Freedom of Employment
- Freedom of Association
Safety and Health
- Compliance with Occupational Safety Regulations
- Occupational Safety
- Environmental Hygiene
- Emergency Response
- Occupational Injuries and Illnesses
- Safety Protection
- Occupational Safety and Health Education
Environmental Responsibility
- Environmental Permits and Compliance
- Compliance with Environmental Regulations
- Hazardous Substances
- Pollution Prevention
- Wastewater Discharge
- Air Emissions
- Waste Management
- Energy Conservation and Carbon Reduction
Management System
- Management Responsibility
- Legal Requirements
- Customer Requirements
- Risk Assessment and Management
- Corporate Responsibility
- Documentation and Records
- Training and Education
- Audit and Improvement
Sustainable Management Values
L&K upholds the philosophy of sustainable development and actively incorporates ESG (Environmental, Social, and Governance) principles into its management practices. By effectively integrating economic benefits, professional expertise, and social resources through a systematic operational approach, L&K not only enhances its own competitive advantage but also delivers positive value and sustainable contributions to all stakeholders.
With lean engineering expertise and efficient management mechanisms, L&K continuously improves operational performance and generates stable profits—driving both corporate growth and shared prosperity across the industry value chain.
Committed to innovation and the application of professional technologies, L&K places talent cultivation at its core, building a sustainable knowledge system for engineering excellence.
L&K adopts a people-centric approach, prioritizing employee welfare and safety, while actively participating in social welfare initiatives and community development.
By operating in full compliance with laws and regulations, L&K contributes consistently to tax revenue, supporting national public finance and fostering strong collaboration with the government to jointly advance industrial policies and sustainable development.