SUSTAINABILITY

Talent Cultivation and Development

The Company has established “Education and Training Regulations” and “Internal Instructor Management Guidelines,” with plans to progressively implement training evaluation and promotion systems, a Mentor System, competency assessment systems, and irregular professional knowledge-sharing seminars for mutual learning.

Employee Continuing Education, Training and Implementation Status

The Company's education and training system includes professional (functional) training, hierarchy-based training, general training, new employee training, management development training, and self-development (SD) education. Performance interviews are conducted every six months, followed by setting career goals according to individual development plans to enhance employees' professional and management capabilities, improve performance, and achieve overall business objectives.

This includes On-job training for staff across all departments and Off-job intensive or individual training, enabling employees to continuously acquire new knowledge and improve both their professional skills and management capabilities. The coverage includes:

1. New employee training aims to assist new hires in smoothly adapting to work conditions, understanding the Company's corporate culture, business philosophy, policies and regulations, and work environment to acclimate to their new roles. In 2024, 2 new employee training sessions were conducted with 37 participants, totaling 16 training hours.
2. Management continuing education training courses – A 2-day external management training course is held biennially. In 2023, a 2-day training course was conducted with 33 participants, totaling 16 hours.
3. Professional staff training courses – Specialized functional development courses including audit, finance, art design, programming, IT, marketing and other professional training for staff.
4. Selected employees are assigned to attend mind-body-spirit and self-development related courses, demonstrating the Company's emphasis on both professional growth and personal development of employees.

Year / Item	2025
Trainees	69
Training Expenses	NT$494,307

Year	2024			2025
Item	Participants	Hours	Expenses	Participants	Hours	Expenses
(Programming, Art Design, Marketing, IT, Management) Professional Courses	24	229	NT$108,740	42	577	NT$394,513
Finance, Audit, Legal Professional Courses	15	98	NT$74,900	7	86	NT$35,700
AI Software Subsidies	5	-	NT$6,573	23	-	NT$64,094
Total	44	369	NT$190,213	72	663	NT$494,307

Labor Relations

1. Regular Meeting:
   Our company holds quarterly meetings to discuss various topics, communicate with employees, and gain insight into their needs while addressing any questions or concerns.
2. Rights and Benefits:
   Regulations related to employees' rights and benefits have been established and are regularly reviewed to safeguard employee rights.
3. Employee Ethics and Code of Conduct:
   To maintain a positive image and culture, USERJOY has established the following standards for all employees:

1. Respect and collaborate with colleagues to achieve business goals.
2. Protect branding image and prevent conducting any illegal actions.
3. Value customers’ benefits and rights.
4. Avoid conflicts of interest between personal matters and company responsibilities.
5. Handling customer complaints with a positive attitude and proactively addressing their concerns.
6. Protect company assets and prevent the unauthorized disclosure of confidential documents.
7. Clearly define and adhere to scope of authority, refraining from unauthorized actions.
8. Report any emergencies to supervisor promptly.
9. Avoid bringing personal emotions or disputes into the workplace.
10. Refrain from participating in gossip, defamation, or spreading rumors.
11. Adhere to professional business etiquette, including punctuality, integrity, proper telephone etiquette, and appropriate attire.
12. Respect individuals of the opposite sex and avoid using language or engaging in conduct that constitutes sexual harassment.