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  4. Reporting Period and Scope & Preface

| Reporting Period and Scope & Preface

1. Reporting Period and Scope

The parameters governing the report's reach and timeline are tightly defined to align with tsti's broader financial accountability:

  • Organizational Scope: The report covers tsti along with its key subsidiaries, including Chyun Huei Commercial Technologies Inc., TISNet Technology Inc., and Tsti Technologies (Shanghai) Co., Ltdd.
  • Reporting Period & Boundary: The data is issued on an annual basis, with the boundary of disclosed information matching tsti’s consolidated financial statements for the 2025 fiscal year (covering January 1 to December 31, 2025).
  • Organizational Stability: tsti reports that there were no significant changes in organizational size or structure during this reporting period.
  • Data Consistency: Any restatements of information concerning specific topics are explicitly noted beneath the relevant paragraphs or charts, while more detailed affiliate information is referenced in tsti’s 2025 Annual Report, official website, and the Market Observation Post System (MOPS).
  • Release & Accessibility: Published in August 2026, the report is available electronically for online browsing and download in the "ESG" section of the company's official website.

2. Report Compilation Framework

To ensure compliance with local regulations and international best practices, the report is compiled using a comprehensive set of structured frameworks:

  • Taipei Exchange (TPEx): Rules Governing the Preparation and Filing of Sustainability Reports by TPEx-Listed Companies.
  • Financial Supervisory Commission (FSC): The "Sustainable Development Roadmap for TWSE/TPEx-Listed Companies" under the "Sustainable Development Action Plans for TWSE/TWSE-Listed Companies".
  • Global Reporting Initiative (GRI): GRI Standards 2021.
  • United Nations: Sustainable Development Goals (SDGs).
  • Sustainability Accounting Standards Board (SASB): Software & IT Services Sector Standard.
  • Financial Stability Board (FSB): Recommendations of the Task Force on Climate-related Financial Disclosures (TCFD).

3. Report Compiling and Quality Management Process

To secure data integrity, tsti subjects its ESG report to an internal five-stage compilation workflow, formal corporate procedures, and external third-party validation:

Internal Quality Workflow

  1. Collection: Content is drafted by tsti’s Sustainability and Risk Management Task Force.
  2. Verification: Respective department heads conduct the initial verification of data and claims.
  3. Proofreading & Consolidation: The Sustainability and Risk Management Task Force integrates, proofreads, and compiles the draft.
  4. Executive Review: The complete final draft is submitted to regular executive management meetings for review and confirmation.
  5. Board Approval & Publication: Following review and final approval by the Board of Directors, the report is published on the official website and MOPS.

Governance & External Validation

  • Formalization of Procedures: To solidify these quality gates, the Board of Directors approved an amendment to tsti's "Procedures for the Preparation and Verification of Sustainability Reports" on December 19, 2025.
  • AA1000AS v3 Assurance: BSI Group Singapore Pte. Ltd., Taiwan Branch conducted independent external assurance using AA1000AS v3 (Type 1 engagement, Moderate Level of Assurance) to guarantee that the report adheres to GRI Standards and Accountability Principles.
  • Financial Auditing: All financial figures are audited and certified by KPMG Taiwan in accordance with International Financial Reporting Standards (IFRS) and are denominated in New Taiwan Dollars (NT$).

Please refer to the Sustainability Report [PDF] relevant chapter for more details.

Feedback and Contact Information

  • Tatung System Technologies Inc.
  • Sustainability & Development Division
  • Email：esg[@]etatung.com
  • Tel：+886-2-25915266
  • Website：https://www.etatung.com/