UNIVERSAL VISION BIOTECHNOLOGY CO., LTD. 
 
 
 
2021 
ESG Report 
 
 
 
Stock Code：3218

2 
 
Table of Contents 
 
Chairman's Message 
About the ESG report 
03 
04 
1 Identify the Stakeholders 
1.1 Identify the Stakeholders 
1.2 Issues of Concerns for Stakeholders 
1.3 Identify the Material Topics 
1.4 Promote Corporate Governance and Sustainable Development 
05 
06 
07 
08 
10 
2 About US 
2.1 Business Philosophy 
2.2 Technology and R&D 
2.3 Quality Management 
2.4 Competition niche 
2.5 Strategies and Actions 
2.6 Supply Chain of Vision correction and Ophthalmology 
2.7 Participation in External Associations 
2.8 Honors and Awards 
11 
14 
15 
16 
20 
21 
21 
22 
23 
3 Ethical Management 
3.1 Governance in Practice 
3.2 Risk Management 
3.3 Legal Compliance 
3.4 Cyber Security 
3.5 Intellectual Property Rights Protection 
3.6 Business Performance 
24 
26 
37 
38 
39 
41 
42 
4 Sustainable Environment 
4.1 Energy Management 
4.2 Greenhouse Gas Emissions 
4.3 Water Resources and Wastewater Management 
4.4 Waste Management 
4.5 ESG Procurement 
44 
45 
46 
47 
47 
48 
5 Social Engagement 
5.1 Happy Workplace 
5.2 Talent Attraction, Retention and Cultivation 
5.3 Human Rights Management 
5.4 Healthy and Safe Working Environment 
5.5 Participation in Social Welfare 
49 
50 
52 
54 
55 
57 
6 Appendix 
Appendix A：GRI Content Index 
Appendix B：SASB Content Index 
Appendix C：TCFD，Climate-Related Financial Disclosures 
 
58 
63 
65

3 
 
 
Chairman's Message 
 
“Medicine is fundamental. Details and quality are key.” Comprehensively improve the 
vision health for public 
 
Universal Vision Biotechnology, UVB, has been the pioneer in Taiwan that introduced cataract surgery and refractive 
surgery technology and equipment to the market. The core of the Company's business is to provide our cooperative 
clinics with professional administrative supports and services including brand licensing, location assessment, store 
renovation and expansion, space and equipment leasing, drug and medical supply sales, and other general affairs. 
UVB has also assisted cooperative clinics in obtaining a number of national and international recognitions and 
certifications over years, such as SNQ (Symbol of National Quality), ISO9000 and the significant JCI (Joint 
Commission International) Accreditation. Together with our cooperative clinics, we are committed to bringing the 
best quality of medical care and improving vision health for the public. 
 
UVB’s management is teamed with professionals from ophthalmology as well as business administration 
backgrounds. Having a deep and thorough understanding of the vision health industry, we believes that the 
outdated approaches of medical care being cold, serious, and rigid should be injected with more personal touch 
and respect. Therefore, UVB is dedicated to offering patients a more comfortable and satisfying experience when 
receiving treatments at our cooperative clinics. Meanwhile, to make it a one stop shopping convenience for 
customers, we integrate self-operated optical services and products with medical care from the cooperative clinics, 
making vision health easier and better. 
 
In adherence to the mission of improving medical quality and sustainable development with our cooperative clinics, 
UVB has taken concerted efforts for the continuous growth in 2021. While pursuing operational growth, the 
Company also implements good corporate governance, sustainable development and social responsibilities, in 
order to elevate operational quality and corporate value. We always pay attention to changes in the competitive 
environment, regulatory environment, and the macroeconomy as well so as to reduce the impact of the Company’s 
operations on the environment. 
 
In 2022, UVB established the “Nominating Committee” and the “Governance & Sustainable Development Office” to 
improve ESG practices with all employees. With the joint efforts of our colleagues, we completed the first voluntary 
ESG report. Besides, UVB has maintained at top 6%-20% among the OTC-listed companies in the 8th Corporate 
Governance Evaluation (2020). This year, UVB continues to dedicate to the principle of integrity and transparency, 
in addition to quarterly investor conferences and regular responses to investors’ questions, we engaged in meeting 
international standards by publishing the annual report, quarterly financial statements, shareholders’ meeting 
notices and agenda, and material information all in English in a timely manner, as part of the efforts to achieve the 
goal of ranking top 5% in Corporate Governance Evaluation. 
 
Going forward, UVB will continue to expand on channels to serve more consumers, in the hopes of enabling the 
public to “See Clear, See Comfort, See the Future!” as our vision to strive for. We also endeavor to become the No. 
1 brand in the vision biotech industry. We would like to share this goal with you all, and wish you good health, peace, 
and prosperity. 
 
 
OU, SHU-FANG 
Chairman of the Board, University Vision Biotechnology Co.,

4 
 
Introduction 
About the ESG Report 
Thank you for reading the environmental social governance report (hereinafter referred to as the ESG report) issued 
by Universal Vision Biotechnology Co., Ltd. (hereinafter referred to as UVB). By taking the initiative of issuing the 
ESG report, UVB hopes to explain to employees, customers, investors, and other stakeholders the effort invested 
and the results achieved in terms of ethical management, medical service, business performance, employee welfare, 
environmental protection, social welfare and many other aspects under the goal of corporate sustainability. We 
sincerely hope that stakeholders can continue to follow us and provide us with valuable suggestions to assist us in 
continuing to proceed steadily on the path of corporate sustainability. 
 
Basis and Audit for Writing 
UVB voluntarily published the Report, which is compiled in accordance to Core Option framework of GRI standard 
published by Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB) Index, as well 
as the requirements of “Taipei Exchange Rules Governing the Preparation and Filing of Sustainability Reports by 
TPEx Listed Companies”. The GRI and SASB information is provided in the appendix for the reference. In addition, 
the Task Force on Climate-Related Financial Disclosures (TCFD) framework has been gradually adopted in 2022 to 
facilitate the proposal of contingency strategies and identification of the impact of climate change on our 
operations. 
 
This report has been confirmed by Governance & Sustainable Development Office of UVB that the content meets 
the general disclosure and material topic requirements of the GRI Sustainability Reporting Standards. The content 
has not been guaranteed or assured by an external independent organization. 
 
Period and Scope of Disclosure 
The information disclosure period of this Report is from January 1, 2021 to December 31, 2021. In order to ensure 
the integrity of the disclosure of sustainability data, some of the contents present the past performance of 2020 
and 2021. If it spans different years, it will be explained in the body of the Report separately. 
The scope of this ESG report focuses on UVB’s business activities in Taiwan, including the Headquarters of Nangang 
District Office and all branch stores in Taiwan. Among them, the financial data is consistent with the consolidated 
revenue data disclosed in UVB’s annual report, which was audited by Deloitte Taiwan in accordance with the 
International Financial Reporting Standards (IFRS) and is calculated in units of NT$1,000. The environmental and 
social data, on the other hand, were compiled by the department in charge, confirmed by the head of the 
department, and presented in an internationally accepted calculation method. 
 
Publication Frequency 
This is the first ESG report voluntarily issued by UVB since 2021, and the report will continue to be issued every year 
in the future. In order to enhance the information transparency and availability of this report, we provide an 
electronic file of the complete report for interested parties to download on the company’s official 
website/Corporate Sustainable Development section. 
UVB’s Official Website: https://www.eyecenter.com.tw (Before February 28, 2023) 
                   http://uvb.com.tw/ (after 2023.3.1) 
Current publication date: September 2022 
Next publication date: September 2023 
 
Feedback and Contact Us 
If you have any advice or suggestions regarding the content of this Report, please feel free to contact us via the 
following methods. We sincerely hope to receive more feedback to help us continuously improve. 
Governance & Sustainable Development Office, Universal Vision Biotechnology Co., Ltd. 
Address: 4F, No. 3-1, Yuanqu St., Nangang District, Taipei City (Nankang Software Park G Building) 
TEL: +886 (2) 2655-8000 ext.811 
Email: ir@eyecenter.com.tw

5 
 
1 Stakeholder Engagement 
 
1.1 Identify the Stakeholders 
1.2 Issues of Concerns for Stakeholders 
1.3 Identify the Material Topics 
1.4 Promote Corporate Governance and Sustainable Development

6 
 
1 Stakeholder Engagement 
 
 
 
 
 
 
 
 
 
 
 
It is a common belief in the latest international trends that in addition to pursuing their own profit, 
companies should also take into account environmental protection, labor rights, product safety, etc. in the 
provision of company products and services in order to achieve sustainable development. As a member 
of the global village, UVB should bring its industry influence into full play and promote sustainable ESG 
(Environmental, Social, Governance) policies and corporate social responsibility (hereinafter referred to as 
CSR) in the value chain, so that ESG is not just a slogan but rather integrated into our corporate culture. 
 
 
1.1 Identify the Stakeholders 
Stakeholders are groups that influence or are affected by the company. In order to communicate with 
stakeholders in a timely manner, the company built a two-way communication channel with stakeholders 
to understand the sustainability issues they care about and integrate them into the company's sustainable 
development strategy. With an open and transparent attitude, we conduct stakeholder engagement in 
accordance with the GRI Standards: 2016 issued by the Global Reporting Initiative (GRI). During the 
process, we disclose the main stakeholders, communication channels, issues of concern, and identification 
of material topics. 
In order to identify the main stakeholders of the company, UVB held an internal meeting to discuss the 
closeness, dependence, influence, and importance of various stakeholders to the company so that a total 
of seven main stakeholders are fully identified, including government agencies, employees, customers, 
suppliers, shareholders and investors, social welfare groups and media. Through routine communication 
channels, each department is able to understand the reasonable requirements and expectations of the 
stakeholders. 
 
 
 
 
Draw up 
sustainable issues 
with reference to 
GRI standards and 
Industry reports. 
 
 
Identify the main 
stakeholders and 
issue of concern. 
Identify the main 
stakeholders 
9 
Consolidate 
Sustainable issues 
16 
Identify  
Major topics. 
Identify the 
boundary of major 
topics and the 
corresponding GRI 
disclosure items. 
Identify the major 
topics 
6

7 
 
1.2 Issues of Concerns for Stakeholders 
Maintaining good interaction with stakeholders is an important part of the company’s sustainable operation. 
Through two-way communication channels, we hope to receive feedback from stakeholders in a timely manner and 
adjust the company's business strategy accordingly. Since the channels of communication and the issues of concern 
may vary depending on the stakeholders, UVB lists the communication channels and issues of concern for the main 
stakeholders after data collection and compilation. 
After confirming main stakeholders and issues of concern, UVB makes reference to the GRI Standards: 2016, the 
sustainability trends and actions of the international biotechnology and pharmaceutical industry, and initially select 
sixteen sustainability issues that are closely related to the company’s business operations, including seven 
governance/economic issues, four environmental issues, and five social issues, all of which are included in the list 
of sustainable issues. 
 
Aspect 
Sustainability Issue 
Governance/ 
Economic 
Business performance, legal compliance, information transparency, quality management, 
intellectual property rights protection, cyber security, grievance mechanism. 
Environmental 
Supply chain management, energy conservation and carbon reduction, water resources and 
wastewater management, waste management. 
Social 
Occupational safety and health, salary and remuneration, talent attraction, retention and 
cultivation, non-discrimination and equal opportunity policy, participation in social welfare. 
 
Analysis of materiality of issues of concern  
To pursue sustainable management and fully understand the importance of stakeholders’ issues of concern to 
the Company and the Company's response, we evaluated the factors and issues that may affect the Company 
and identified relevant issues and those that may occur within or outside the Company with reference to the 
GRI Standards issued by the Global Reporting Initiative (GRI), so that the Company can establish effective and 
transparent communication channels. The process for identifying material factors and boundaries is as follows: 
 
 
 
 
Performance indicators 
GRI standards 
industry standard 
Stakeholder Requirements 
Performance indicators for each department 
Assessment Consideration Boundaries 
Consider surface boundaries 
Board Resolution 
Supervisor meeting 
labor conference 
business meeting 
Response and Responsibility 
Stakeholder feedback 
Reference to 
benchmarking corporate 
practices
Improve measures and 
construct, internalize as 
organizational knowledge
Supervisor meeting 
report review 
Feedback and review improvement

8 
 
1.3 Identify the Material Topics 
 
List of communication channels between the Company and stakeholders 
Stakeholder 
Topics of 
Concern 
Communication Channels & 
Frequency 
2021 Responses & Results 
Governmental 
Authority 
Legal 
Compliance 
Corporate 
Governance 
Risk 
Management 
 Thorough communication with the 
authority 
 Comply with supervision and audit 
from the authority 
 Promotions of regulations and 
policies 
- Quarterly financial reports 
- Market Observation Post System 
- Attendance at regulation meetings 
Employees 
Employee 
Benefits 
Performance 
Evaluation 
Labor 
Relations 
Corporate 
Image 
 Aperiodic email announcements 
regarding employee benefit 
information 
 Performance evaluations and 
interviews, every 6 months 
 Regular communications on 
corporate governance 
 Quarterly labor relations meetings 
- Aperiodic gatherings, grants for 
festivals, wedding, funeral and medical 
assistance 
- Health checkups, once a year 
- Advanced education and training 
programs 
- 2 performance evaluations and 
interviews 
- 5 labor relations meetings 
Clients: 
Brand authorized  
Clinics of 
ophthalmology 
Legal 
Compliance 
Service 
Quality 
professional 
development 
 
 Technical service consultation, at 
least once a month 
 Service quality suggestion, at least 
once a month 
 Professional training courses, at least 
once a month 
 Consulting on medical regulations, if 
needed 
 Clinics space and equipment repairs, 
if necessary 
 Supply of consumables and sales of 
medicines, according to customer 
orders, telephone, email, etc. 
- Monthly on-site visits, communications 
and services 
- Monthly service quality counseling, 
communication discussion and 
improvement suggestions 
- Hold 2 physician meetings for SMILE 
surgery seminars and 2 physician 
meeting for cataract surgery seminars 
- Hold 12 professional training courses 
- Regular maintenance records and 
irregular repair records 
- Sales order arrangement, shipping and 
after-sales consultation 
Clients: 
Customers of 
Optical Stores 
Customer 
Communicati
on 
Information 
Disclosure 
Service 
Quality 
 Multiple communication channels 
including 0800 hotlines, Facebook 
page, and service emails 
 Customer care and relations program 
 Aperiodic customer satisfaction 
surveys 
 Product information and promotions 
updated on the website and social 
media 
 Comprehensive eyeglasses 
prescription process and service SOP 
 Attentive after sales service and 
return policy 
- 38,455 Facebook followers 
- 3,848 LINE followers 
- Overall 99% satisfaction, survey 2021

9 
 
 
Stakeholder 
Topics of 
Concern 
Communication Channels & 
Frequency 
2021 Responses & Results 
Contractors & 
Suppliers: 
Medical 
Equipment and 
Supplies 
Information 
Disclosure 
Supply Chain 
Management 
 Host supplier conferences for mutual 
communications and open tendering 
 Supplier safety Requirements 
 Annual supplier evaluation 
 Quarterly supplier interviews 
 Weekly communications via emails 
and phone calls 
- Required courses of occupational safety 
and health for suppliers 
- Occupational safety and health added 
into construction contracts 
- Annual supplier conference 
Suppliers: 
Optical Products 
Corporate 
Image 
Supply Chain 
Management 
Product & 
Service 
Quality 
 Corporate and product websites 
 Mutual emails, phone calls, video 
conferences, physical visits and 
meetings 
 Dedicated merchandising contact 
 Merchandising SOP 
- Communications and contracts with 
various suppliers 
- Mutual emails, phone calls, video 
conferences, physical visits and 
meetings 
Investor & 
Shareholders 
Business 
Performance 
Corporate 
Image 
Market 
Outlook 
Corporate 
Governance 
Shareholder 
Engagement 
 Dedicated IR contact for investor 
requests 
 Material information 
announcements on the Market 
Observation Post System 
 Annual report & the general 
shareholders meeting 
 At least 2 investor conferences 
annually 
 Aperiodic investment forums & 
investor meetings 
- 44 Chinese and English material 
information announcements 
- 13 investor conferences 
- Invited to 10 investment forums (5 
domestic & 5 foreign) 
- Hosted 110 domestic &foreign investor 
meetings 
Nonprofit 
Organizations 
Corporate 
Image 
Community 
Care 
Social 
Engagement 
 Actively participate in charity events 
hosted by NPOs in the community 
 Host community health seminars and 
events 
 CSR community giveback 
- 26 community health events 
- 2 blood donation events 
- 1 charity running event 
- 3 million TWD and 4500 sets of safety 
goggle donations to the police and 
medical staff under COVID 
Media 
Corporate 
Image 
Social Charity 
 3-6 press conferences annually 
 5-8 press interviews 
 Aperiodic press releases 
 Dedicated PR contact to take 
requests from the press 
- 3 press conferences 
- 21 press interviews 
- 4 interview sessions on the radio

10 
 
1.4 Promote Corporate Governance and Sustainable Development 
In order to fulfill our corporate social responsibility, make improvements in terms of economic, social, and 
environmental aspects, and achieve the goal of sustainable business development, UVB is determined to 
show all staff members its commitment to making CSR a reality. The Board of Directors Meeting through 
the Corporate Governance Best Practice Principles and the Sustainable Development Best Practice 
Principles, established the Governance & Sustainable Development Office (ESG Office) and appointed the 
ESG Officer as office supervisor. Under the ESG Office, there are four functional groups each carrying out 
a specific task to fulfill the corporate governance and sustainable development, including , sustainable 
Environment,  corporate social responsibility, corporate governance and Cyber security , etc. Through 
regular communication channels, the functional groups of the ESG Office engage with the corresponding 
stakeholders to understand their requirements and expectations for the company. By convening ESG 
meetings, each functional group is able to discuss during the meeting so that a consensus can be reached 
under the cross-departmental brainstorming to respond appropriately to stakeholders. 
In the future, in order to ensure the effective implementation of sustainable business development, we 
plan to convene a ESG meeting regularly in the future. In the meeting, the annual ESG goals and progress 
of each group were put forward while the performance & achievement rate of the previous year was 
confirmed through rolling review. Finally, the annual achievement results will be reported to the Board of 
Directors Meeting. 
 
UVB ESG Office 
 
 
 
Board of Directors 
Meeting 
ESG Officer 
Functional Group 
for Corporate 
Governance 
Functional Group 
for Cyber security 
Greenhouse Gas 
inventory 
Energy saving 
and carbon 
reduction 
Waste 
management 
Rights of 
Stakeholders 
Public welfare 
Medical Quality 
Practice 
Shareholders' 
equity 
Board of 
directors meeting 
Ethical corporate 
management 
Risk 
management 
Intellectual 
Property 
Management 
Cyber risk 
monitor 
e-business 
Big data 
governance 
Functional Group 
for Corporate Social 
Responsibility 
Functional Group 
for Sustainable 
Environment

11 
 
2 About US 
2.1 Business Philosophy 
2.2 Technology and R&D 
2.3 Quality Management 
2.4 Safety Monitoring 
2.5 Strategies and Actions 
2.6 Supply Chain of Vision correction and Ophthalmology 
2.7 Participation in External Associations 
2.8 Honors and Awards

12 
 
2 About US 
Taiwan’s leading vision care group as well as your total solution provider of lifelong eye 
health and beauty. 
Universal Vision Biotechnology, one of the top eye care chain groups across Taiwan and China, was 
founded in 1992 by two professional ophthalmologists, Dr. Pi-Jung Lin and Dr. Shu-Fang Ou, and publicly 
listed in 2004 under the stock ticker 3218. With the businesses of Universal Eye Centers, Universal Optical 
and Universal Aesthetics, the group integrates and provides comprehensive services and products for your 
eye health and beauty including laser refractive surgery, cataract surgery, orthokeratology, eyeglasses 
prescription, contact lenses, eye supplements, eye medical aesthetics and more. Our purpose is for you to 
see clear, see comfort, and see the future! 
 
Unique and novel business model of clinic franchise creates successful economies of 
scales and branding effect. 
Served as a management platform, UVB headquarter supports multiple administrative and back office 
operations for its channels and breaks restrictions for independent clinics. UVB not only assists with the 
central procurement of medical supplies but also with the large capital investments of upscale medical 
equipment, greatly lowering the entry barriers and operating costs for individual ophthalmologists. 
Doctors are thus able to solely focus on and polish medical expertise and quality of their own. With more 
successful cases and word of mouth circulating among satisfied customers along with the expansion on 
clinic and optical channels, UVB has become a trusted vision care brand in Taiwan. 
 
Company Name 
Universal Vision Biotechnology Co., Ltd. 
Market 
OTC Company 
Industry 
Biotechnology & Medicine 
Stock Code 
3218 TT 
Main Business 
The leasing and maintenance of ophthalmic medical equipment, the trading 
of optical eyewear products and ophthalmic drug and consumables, the 
planning and leasing of ophthalmic clinic development sites, the provision 
of technical services and consulting services for ophthalmic clinic operation 
and management, and other business. 
Chairman of the Board 
Ou Shu-Fang 
General Manager 
Lu Kenneth 
Location 
4F, No. 3-1, Yuanqu St., Nangang District, Taipei City (Nankang Software Park 
G Building) 
Capital 
NT$ 761,230 thousand 
Consolidated 
sales revenue in 2021 
NT$ 2,631,801 thousand, including technical and medical services 53%, 
Product 24%, Medical consumables 15% 
Number of Employees 
in 2021 
649 (Consolidated) 
Major product and 
service 
Various glasses, lenses, and medicinal fluid for vision correction, as well as 
Universal lutein supplements series products relating to eye care. 
Provide technology and services of medical treatment for vision as well as 
vision biotechnology medical treatment in the eye center. 
Ophthalmic drugs used in the eye center. 
Plan business premises as well as talent training and recruitment for the eye 
center. 
Provide medical beauty technology and services.

13 
 
Millstones 
August 1994 
Universal Optical Co., Ltd. was established with a paid-in capital of NT$ 1,000,000. It initially engaged in the business of optical instruments, 
contact lenses, optometry, and eyeglass prescription. 
August 1997 
The first excimer laser refractive surgery instrument was introduced into our country from VISX, Inc. of the United States, and we teamed 
up with Cardinal Tien Hospital in technical cooperation, which became the first hospital to receive the service provided by the Company. 
September 1997 
The Company reinvested in the establishment of “Ta Ying Optical Co., Ltd.”, a subsidiary that operates the business of medical instrument 
leasing and surgical blade trading. 
September 1998 
In order to meet the need of business growth, the Company undertook a cash capital increase in the amount of NT$ 24,000,000, with the 
paid-in capital being increased to the amount of NT$ 25,000,000.  
December 1999 
In response to the need of business expansion, the Company was renamed Universal Vision Biotechnology Co., Ltd.  
December 2001 
In order to meet the need of business growth, the Company undertook a cash capital increase in the amount of NT$ 75,000,000, with the 
paid-in capital being increased to the amount of NT$ 100,000,000. 
August 2002 
In order to meet the need of business growth, the Company undertook a cash capital increase in the amount of NT$ 100,000,000, with the 
paid-in capital being increased to the amount of NT$ 200,000,000. 
The Company filed with the Securities and Futures Commission for the supplementary procedures for the public issuance, and became a 
public company. 
August 2003 
As the Company gained its market reputation as well as it can provide more complete services with instruments and techniques for the 
customer base in the medical center, it is assessed that Ta Ying Company no longer needs to continue to exist. Thus, the liquidation 
proceedings were initiated in July 2003, and the dissolution proceedings were completed in August of the same year. 
January 2004 
The stocks were registered in the emerging stock market for trading. 
September 2004 
The surplus was converted into capital in the amount of NT$ 20,000,000, and the paid-in capital after the capital increase was in the amount 
of NT$ 220,000,000. 
November 2004 
The stocks were listed on the OTC market. 
August 2005 
The surplus was converted into capital in the amount of NT$ 58,959,000, and the paid-in capital after the capital increase was in the amount 
of NT$ 278,959,000. 
January 2006 
The Company reinvested in the establishment of Universal Vision Biotechnology (Shanghai) Co., Ltd., a subsidiary that operates the trading 
business of ophthalmic surgical instruments and medical optical instruments. 
March 2006 
In order to meet the need of business growth, the Company undertook a cash capital increase in the amount of NT$ 35,000,000 was 
processed, with the paid-in capital being increased to the amount of NT$ 313,959,000. 
August 2006 
The surplus was converted into capital in the amount of NT$ 32,739,000, and the paid-in capital after the capital increase was in the amount 
of NT$ 346,698,000. 
November 2007 
The surplus was converted into capital in the amount of NT$ 54,952,000, and the paid-in capital after the capital increase was in the amount 
of NT$ 401,650,000. 
September 2008 
The corporate bonds were converted into shares in the amount of NT$ 114,000, and the paid-in capital after the conversion was in the 
amount of NT$ 401,764,000. 
July 2009 
The corporate bonds were converted into shares in the amount of NT$ 416,000, and the paid-in capital after the conversion was in the 
amount of NT$ 402,180,000. 
October 2009 
The corporate bonds were converted into shares in the amount of NT$ 49,860,000, and the paid-in capital after the conversion was in the 
amount of NT$ 452,040,000. 
January 2010 
The corporate bonds were converted into shares in the amount of NT$ 694,000, and the paid-in capital after the conversion was in the 
amount of NT$ 452,735,000. 
March 2011 
The corporate bonds were converted into shares in the amount of NT$ 8,083,000, and the paid-in capital after the conversion was in the 
amount of NT$ 460,818,000. 
July 2011 
The corporate bonds were converted into shares in the amount of NT$ 4,722,000, and the paid-in capital after the conversion was in the 
amount of NT$ 465,540,000. 
December 2011 
In order to meet the need of business growth, the Company undertook a cash capital increase in the amount of NT$ 200,000,000, with the 
paid-in capital being increased to the amount of NT$ 665,540,000. 
July 2012 
The Company implemented treasury shares and processed the cancellation of ordinary shares from treasury shares as well as the capital 
reduction in the amount of NT$ 3,740,000, and the paid-in capital amounted to NT$ 661,800,000. 
September 2012 
The subsidiary in mainland China signed a cooperation agreement with the “Shanghai Ruidong Hospital”. 
February 2013 
The Company implemented treasury shares and processed the cancellation of ordinary shares from treasury shares as well as the capital 
reduction in the amount of NT$ 570,000, and the paid-in capital amounted to NT$ 661,230,000. 
April 2014 
The Company reinvested in the establishment of “Taixue (Jiangsu) Investment Co., Ltd.”, a subsidiary that operates the business of 
investment in mainland China.  
May 2014 
The Company reinvested in the establishment of “Kunshan Universal Trading Co., Ltd.”, a subsidiary that operates the trading business of 
import and export of medical machinery. 
November 2014 
The Company reinvested in the establishment of “Taixue Investment Holdings Co., Ltd.”, a subsidiary that operates the business of 
investment. 
June 2015 
 
The Company reinvested in the establishment of “Ningbo Haishu Taixue Ophthalmic Outpatient Department Ltd.”, a subsidiary that 
operates the business of ophthalmic diagnosis and treatment as well as the wholesale and retail of eyeglasses. 
The subsidiary in mainland China signed a cooperation agreement with the “Suzhou Benq Medical Center”. 
July 2015 
 
The Company reinvested in the establishment of “Taixue (Jiangsu) Medical Investment Management Co., Ltd.”, a subsidiary that operates 
the business of medical management and investment. 
October 2015 
The Company reinvested in the establishment of “Taixue (Jiangsu) Glasses Co., Ltd., a subsidiary that operates the wholesale and retail 
business of eyeglasses. 
January 2016 
The subsidiary in mainland China signed a cooperation agreement with the “Ningbo First Hospital”. 
April 2017 
 
The Company's investee company in mainland China “Taixue (Jiangsu) Investment Co., Ltd.” signed the “Cooperation and Investment 
Agreement” with “Hangzhou Dian Holding Co., Ltd.” to jointly invest in the establishment of a new joint venture company “Taixue Medical 
Investment Management (Zhejiang) Co., Ltd.”. 
In order to meet the need of business growth, the Company undertook a cash capital increase in the amount of NT$ 100,000,000, with the 
paid-in capital being increased to NT$ 761,230,000. 
The Company reinvested in the establishment of “Taixue Dixin Medical Investment Management (Hangzhou) Co., Ltd.”, a subsidiary that 
operates the business of medical management and investment. 
July 2017 
The Company reinvested in the establishment of “Hangzhou Taixue Ophthalmic Outpatient Department Ltd.”, a subsidiary that operates 
the business of ophthalmic diagnosis and treatment as well as the wholesale and retail of eyeglasses. 
March 2018 
The subsidiary in mainland China signed a cooperation agreement with the “Hangzhou Xiaoshan Economic and Technological Development 
Zone Hospital”. 
July 2018 
The subsidiary in mainland China signed a cooperation agreement with the “Hengdian Wenrong Hospital”.  
January 2019 
The subsidiary in mainland China signed a cooperation agreement with the “Hangzhou Dian Health Examination Outpatient Department”. 
January 2020 
The subsidiary in mainland China signed a cooperation agreement with the “Hangzhou Linping Children's Hospital Co., Ltd.” to cooperate 
in the business of medical optometry. 
May 2020 
The Company reinvested in the acquisition of “Suzhou Haiweishi Ophthalmic Clinic (LP)”, a subsidiary that operates the business of 
ophthalmology, surgery within the scope of outpatient surgery, as well as the wholesale and retail business of eyeglasses. 
July 2020 
 
The Company reinvested in the establishment of “Hangzhou Yuhang Taixue Ophthalmic Hospital Ltd.”, a subsidiary that operates the 
business of retail and the sale of medical instruments, as well as medical services. 
December 2020 
 
The Company reinvested in the establishment of a new joint venture company, “Taixue Jinghua Co., Ltd.”, a subsidiary that operates the 
wholesale and retail business of medical instruments, as well as the wholesale and retail business of western medicine. 
October 2021 
Due to the adjustment of regional division in Hangzhou, Hangzhou Yuhang Taixue Ophthalmic Hospital Ltd. was renamed “Hangzhou 
Lingping Taixue Ophthalmic Hospital Ltd.”.

14 
 
2.1 Business Philosophy 
Principle 
“What the Great Learning teaches, is to illustrate illustrious virtue; to love the people; and to rest in the 
highest excellence.” - From the Great Learning, one of the Four Books in Confucianism. 
 
Mission 
See Clear. See Comfort. See the Future. 
 
Core Values 
 
 
 
Vision 
Universal Vision Biotechnology thrives to bring in world class state of the art medical technology and 
equipment as well as develop innovative medical techniques and treatments to the public. Meanwhile, 
with the pursuit of highest standard customized customer care, we aim to become the No.1 
ophthalmology brand in Asia Pacific.

15 
 
2.2 Technology and R&D 
1. The technical level, and R&D of the business 
The Company was formally established in August 1994, engaged in the business of optical instruments and optometry and 
optics. In August 1997, the Company introduced into Taiwan the first excimer laser refractive surgery instrument from VISX 
Company in the United States, and cooperated with Cardinal Tien Hospital in technology to start the research and 
development progress of laser vision correction. The sources of the Company's technology are mainly from the research 
project plans developed and conducted by the R&D personnel themselves long cultivated by the Company. The Company 
also maintains close technical cooperation with academic institutions or government research units. 
 
2. Successfully developed technologies or products 
The Company's R&D team combined traditional optometry technology with clinical medicine and statistics, researched on 
the advanced High Order interface software using excimer laser combined with wavefront aberration technology, developed 
data tailored for individual eyeballs, and further completed the application of individualized laser refractive technology in 
cooperation with the eye positioning tracking system. At present, there have been concrete achievements in the advanced 
High Order interface software technology, which is also used in cooperative clinics in various places, and therefore the quality 
of laser vision correction has been greatly improved; in addition, in terms of the instrument with cataract nucleus 
emulsification technology, it also applied for a US patent for the small incision nucleus cutter, which was a giant step in the 
improvement of the current ophthalmic cataract medical technology. In addition, in order to serve the elderly in remote 
areas, the Company has cooperated with the Industrial Technology Research Institute and Leo Systems, Inc. to research and 
develop the AI cloud retinal vision healthcare system, which had received a project subsidy from the Industrial Development 
Bureau of the Ministry of Economic Affairs. This project helps the screening and development of vision medical services 
demanded in remote regions with insufficient medical resources. In the future, the Company will cooperate with well-known 
domestic academic institutions to research, develop and apply application software and hardware facilities related to 
biotechnology vision optics, using laser refractive optics, cataract medicine and ophthalmology optics as the three major 
development axes with market development benefits to continue the research and breakthroughs. At the end of 2019, the 
Company introduced SMILE technology, which further improved laser safety. With the improvement of patient satisfaction, 
the market share has also increased, and it has become one of the mainstream surgical methods. The Company will continue 
to invest in the development and application of this technology to increase market share. 
 
Universal Lutein Supplements are designed, researched and developed by a team of Universal ophthalmologists, and are 
manufactured by domestic top manufacturers with selected high-quality raw materials at home and abroad. Its micro-
granule capsules and crispy gummy dosage forms are rare or even the only products on the market. The micro-granule 
dosage form, which coats the plant extract material layer by layer, wraps it into granules that can protect it from being 
damaged by stomach acid, so that more nutrients can be absorbed and used by the human body; the formula takes the 
recommendations of AREDS-2 as a reference to add in more eye-healthy ingredients in addition to the compound formula; 
the crispy fudge, the sugar raw material that was originally made at high temperature is controlled at a low temperature 
without destroying nutrients, is time-consuming to make. It also uses the properties of sugar to become an excellent choice 
for preserving raw materials, reducing the use of preservatives. 
 
3. New products (services) planned to be developed 
(1) Provision of technical services as well as consulting, analysis, and consulting for refractive laser instruments for vision 
correction. 
(2) Expansion of sites for ophthalmology clinic and optometry center. 
(3) Development of application software for ophthalmic medical interface integration. 
(4) Research and development of materials for ophthalmic surgical instruments and optometry products. 
(5) Sales of ophthalmic medical care related products and provision of technical services. 
(6) Development and sales of nutritional supplements for vision care. 
(7) Expansion of the chain channel for “Universal Optical Store”. 
(8) Sales of glasses, contact lenses, and related peripheral products.

16 
 
2.3 Quality Management 
 
1.Universal Eye Center, the Eye Expect You Can Trust 
Universal Eye Center is a renowned ophthalmology clinic chain in Taiwan. With 25 branches across the 
island currently, we provide the most comprehensive and advanced medical services to patients. 
Universal Eye Center was also one of the pioneers to introduce laser vision correction surgery into 
Taiwan, having performed over 70,000 successful, the most cases nationwide. 
Universal Eye Center established a cross-strait service network in 2014, bringing mature and latest 
ophthalmic technology into mainland China. Our outpatient centers have been expanded to Shanghai, 
Ningbo, Suzhou, Hangzhou and others in East China over years, allowing Taiwanese businessmen to 
receive convenient and high quality medical services in both places without time and distance 
constraints. 
Recognitions 
SNQ, Symbol of National Quality, for the high quality Laser Vision Correction Center in 2005 and onwards 
JCI, Joint Commission International Accreditation, a global health care accreditation, in 2010, 2013, 2016, 
2019 
SNQ, Symbol of National Quality & National Biotechnology and Medical Care Quality Award for LASIK 
surgery to treat myopia in presbyopia in 2013 
 
2.Universal Optical, Your Vision Guard with Medical Expertise 
“Medical optometry, Scientific Prescription.” Standing out from all eyewear providers, Universal 
Optical combines ophthalmology and optometry specialties and offers top quality vision products and 
services to consumers, including wide ranges of fashionable eyeglasses frames, multifocal and 
progressive lenses for myopia and presbyopia, sunglasses, orthokeratology, rigid gas permeable lenses, 
regular/colored contact lenses, eye supplements, etc. 
 
See Clear. See Comfort. See the Future. 
With strong ophthalmology background, we take quality to the highest level. 
All products and services are reviewed and recommended by the ophthalmologists and optometrists in 
the group. 
A specialized prescription process with 16 steps was also developed to best personalize prescribed 
glasses for everyone. 
Long trusted by the consumers, Universal Optical has grown into a renowned professional eyewear 
brand in Taiwan and also expanded to the China market. 
 
“Professional, reliable, attentive and honest" is our motto and for people to "see clear, see comfort, 
and see the future” is our ultimate goal.

17 
 
 
3.Universal Aesthetics Beauty is in the Eye of the Beholder 
Universal Aesthetics, located at the hub of Taipei city, is a medical aesthetic clinic specializing in the 
beauty around the eyes. Extended from UVB’s ophthalmology and optometry businesses, it was 
established to bring the ultimate services to complete all needs for your eyes and fulfill the “beauty in 
the eye of the beholder”. 
 
4. Universal Supplements 
Universal Lutein Supplements 
With the increasing usage of electronic devices and hence the early development of vision disorders, 
such as myopia and cataract, health awareness has been raised and the general public has been paying 
more attention to their eye and vision health. Other than all vision correction treatments, nutritional 
supplements also play an important role for eye protection. 
Universal Vision Biotechnology thus collaborated with teams from biotechnology and food science and 
developed a collection of Universal lutein supplements specific for different ages in the family, hoping 
to take care of your vision in every way throughout a lifetime. 
 
Product Introduction 
A collection of 3 products designed for children, adults and elders of different ages 
Third party tested and certified ingredients and formulas 
Ingredients including phosphatidylserine from CHEMI Italy with 19 patents of manufacturing process 
and purification, kosher certified selenium and calendula lutein patented in US and Japan 
 
Recognitions 
SNQ, Symbol of National Quality 
National Biotechnology and Medical Care Quality Award 
The National Brand Yushan Award

18 
 
◼ 
Product Safety Monitoring 
UVB has established a "Product Safety Monitoring" system, and formulated "manufacturer management 
operation methods", "product inspection operation methods", "adverse drug reaction notification 
operation methods", " Recall Mechanism and Handling Procedures” to improve product safety and 
medical quality. 
Led by the Ophthalmology Business Division and the Optometry Business Division, coordinate 
procurement, acceptance, R&D, business, clinical, information and other related units to cooperate and 
cooperate to ensure the handling procedures and Precautions. 
Medical personnel, patients, and customers may report information about defective products through a 
sales representative, the customer hotline, or the dedicated email address of the Company. 
 
During the period covered by the 2021 Annual Report, UVB had no product safety-related issue that is 
legally required to be reported.

19 
 
◼ 
Marketing and Customer Relations  
UVB has a clear positioning, and the sales of medicines and consumables focus on Ophthalmology Medical & 
Optometry Glasses, and the main sales targets are ophthalmology clinic channel (B2B) and optometry store 
customers (B2C). The product name, outer box, package insert, and label of the purchased and sold products 
follow the "Drug Inspection and Registration Review Guidelines". 
Formulate "Media Purchase Procedures " to promote the company's product information, publicize the 
company's image and other information, the marketing advertisements follow the "Pharmaceutical Affairs Act 
", "Medical Care Act" , “Act Governing Food Safety and Sanitation ”and other relevant standards. 
The sales staff have been fully trained before promoting the products, in order to provide more professional 
information and maintain a good interactive relationship for clinic physicians and optometry customers. 
 
Not have any product and service information and labeling, marketing communications in violation of 
applicable laws and regulations and was fined or warned by the competent authorities accordingly in 
2021. 
 
◼ 
Customer Right and Privacy 
Purpose of Privacy Management 
UVB values the mechanism in UVB's privacy policy statement and privacy protection management mechanism 
enhances the Company's corporate social responsibility implementation. Providing open and transparent 
information about UVB 's privacy policy enables the customers to decide whether to share their private 
information. UVB aims to strengthening awareness of privacy management and eventually shaping a sound 
privacy protective relationship with our customers and other UVB data collectors. 
Privacy Management Practices 
One crucial goal of UVB's Cyber Security management consists of maintaining customer privacy. Per Taiwan's 
Personal Data Protection Act, the company has established a " Privacy Protection Policy " system, and 
formulate "Personal Data Protection Management Regulations" and " Cyber Security management Operation 
Regulations", which provides the contact information of the customer's privacy, and lets customers inquire, 
view, correct, stop collecting, or request for deletion. 
UVB strictly adheres to the contents of customer contracts and confidentiality commitments. The Company 
uploads commercially confidential information, documents, and all customer-related data to the internal 
system for strict control. These documents can only be previewed after logging in to the system with an 
account and password and an online application. 
In 2021, UVB did not receive any complaints of privacy violations. 
 
The company has formulated the "Customer Service Handling Procedures" to effectively handle customer 
consultation services and complaint handling. We have disclosed a customer service hotline and a contact 
email on the Company's website to provide consumers with channels for inquiries or complaints. All cases 
have been properly handled and archived. We have also set up a 0800 toll-free hotline to general public 
inquiries. The Company is in compliance with the Personal Data Protection Act to protect both parties’ rights 
and interests. 
 
The adverse reactions cases in 2021 did not have material impact on the Company's finance and business, 
and we did not receive any complaint from clients or competent authorities that the Company leaked, 
lost, or stole clients’ data in violation of the Personal Data Protection Act.

20 
 
2.4 Competition niche 
1.Innovative business model 
The Company's business model derives from an innovative business philosophy in the medical industry, focusing 
on the integration upstream and downstream. It integrates upstream suppliers of instruments, pharmaceutical 
consumables and optical products, and integrates downstream channels through its own expertise in medical 
treatment for vision to provide complete services for downstream medical hospitals and clinics, pharmacies, and 
stores selling eye-related products. The Company adopts the business model of upstream and downstream 
integration with its expertise in ophthalmology and optometry, which greatly raises the entry threshold for 
competitors due to the professional characteristics of the medical industry. In addition, the Company formulates 
product and service strategies according to the overall needs of consumers for vision, and provides a complete 
set of and integral solutions for cooperative ophthalmology centers. It is a company with channels and capabilities 
to integrate technology and services. 
2.The channel brand of “e Universal” 
The Company provides the cooperative ophthalmology clinics with the authorized brand of “e Universal” that 
goes with the complete software and hardware equipment platform (such as interface software, femtosecond 
excimer laser, eyeball aberration analyzer), as well as distribution and sales of ophthalmic medicinal drugs and 
consumables with uniform quality. It even includes the business site selection and decoration together with the 
corresponding eyeglass prescription service and the storefront of Universal Vision, so that the best medical 
environment can be thoroughly replicated in a standardized manner. It allows the cooperative clinics to have a 
uniform professional image and quality, and the clinics based in the north, central and south to jointly market the 
professional brand of "e Universal". The number and functions of our instruments as well as our clinical 
experience in laser correction accumulated over the years are our advantages that other competitors cannot 
catch up on. 
3.Standardized module replication 
The Company has signed cooperation contracts with 25 ophthalmic clinics in Taiwan. The Company provides 
various equipment, facilities, and authorization of the brand “Universal Vision” required by ophthalmologists to 
operate a clinic in the form of standardized modules. With the professional judgment and prescription made by 
doctors, the business of ophthalmology clinics can be rapidly expanded. The Company plans to quickly replicate 
this successful operation model to significantly increase the number of cooperative clinics in the next few years. 
4.Hire professionals and provide professional services with high added value 
At present, the Company's employees who have a college degree or above account for 80% or more of the 
Company's entire employees. It also has a team of professional consultant physicians, administrative 
management professional managers, marketing and public relations professionals, financial and accounting 
professionals, and retains prominent personages in the academic and financial circles to serve as independent 
directors so as to guide and supervise the operation of the Company's finance and business. The optometry 
service personnel in the store are all highly professionally trained talents who have obtained the optician (optical 
technician) license, as well as the licenses related to the store service and lens production. In order to expand the 
marketing, the Company continues to recruit outstanding talents in various professional fields to form a 
professional service team, and further perfects the personnel system, affirming that “colleagues are the 
Company's most important asset” to cultivate and motivate multi-skilled employees, so that the ability of 
colleagues can be effectively exerted. 
5.Perfect professional after-sales service 
For the leasing of medical instruments, as well as contact lenses, pharmaceutical consumables, and technical 
services for laser eye surgery provided to cooperative clinics, the Company stipulates the method of providing 
repair, maintenance, and consulting services for the instruments in the cooperation contract it signs with the 
clinic. In addition, the Company is staffed with medical engineering technicians to provide the most immediate 
technical advice and maintenance, so that the clinic can maintain its normal operation.

21 
 
2.5 Strategies and Actions 
1. Short-term plan 
(1) Continue to develop new medical instrument application technologies and introduce them into domestic 
ophthalmic clinical treatment. 
(2) Actively search for brand-authorized ophthalmic clinics with willingness to cooperate, expand existing 
marketing channels, and increase market share. 
(3) Commit itself to customer relationship management, implement segment marketing, and create maximum 
sales opportunities through the optical vision channel. 
(4) Establish and strengthen the purchase and distribution systems of medicinal drugs and consumables. 
2. Long-term plan 
(1) Become a resource integration platform and chain channel innovation operator in the biotechnology and 
medical industry, and provide more comprehensive vision health related products and services in a one-time 
purchase model. 
(2) Continue to cultivate the cross-strait market. 
(3) Establish its own brand and provide products for the biotechnology vision industry; at the same time, become 
an international supplier of high-end software interfaces for biotechnology vision in response to market demand 
to sell products in the global medical and optometry markets. 
(4) Expand the marketing channel of vision biotechnology and vision optics with a global strategy, and build the 
largest vision biotechnology and medical channel in Asia. 
 
2.6 Supply Chain of Vision correction and Ophthalmology 
 
Relevance of upstream, midstream and downstream industries 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For traditional laser medical instruments, medicinal drugs, medicinal materials, and optical glasses companies, 
the products they sell are often resold to hospitals, ophthalmology centers, optical shops, and others across the 
country through agents and distributors. The process of selling such products often end up with the mere form 
of purchase and sale and leasing, without being able to create added value for downstream clients; In recent 
years, the business model of medical management consulting companies and medical technology service 
companies has emerged. With the Company's own expertise in medical treatment for vision, it can provide users 
and clients with more professional technology and recommendations in the process of delivering or trading 
products. In addition, through the outcome of product integration and marketing, it can create more added value 
for downstream clients. Therefore, the effect of integrating merchandise through professional medical 
management consulting companies will bring more business opportunities to the industry. 
 
Uptream industry 
laser medical manufacturer 
 
Medicinal drugs and 
consumables manufacturer 
 
Glasses and lens 
manufacturers 
Downstream 
industry 
 
Medical center 
 
Region hospital 
 
Eye Clinic 
Glasses retail 
Midstream industry 
 
Healthcare Management 
Consultants 
 
Agents and distributors 
 
Medical Technology 
Services Company 
Vision correction and medical market

22 
 
2.7 Participation in External Associations 
 
Vision correction and medical market is a highly regulated industry with fierce competition and a high 
degree of uncertainty. In addition to focusing on its own business operations, UVB also actively 
participates in external associations to understand the latest trends and legal news in the development 
of the industry. At the same time, Oneness Biotech also promotes positive interactions within the 
industry. 
 
Participation Association 
Optical Association 
Taiwan Listed Companies Association 
Taiwan Chain Stores and Franchise Association 
Council for Industrial & Commercial Development, ROC 
Taiwan Fengyun Entrepreneurs Association 
Taipei Neihu Technology Park Development Association 
National Association of small & Medium Enterprise, ROC 
Monte Jode Science & Technology Association of Taiwan 
National Innovation and Entrepreneurship Association, ROC 
Institute for Biotechnology and Medicine Industry 
Taiwan BioTech Association

23 
 
2.8 Honors and Awards 
 
◼ 
JCI, Joint Commission International Accreditation, in 2010, 2013, 2016, 2019 
JCI identifies, measures, and shares best practices in quality of care and patient safety with the world, 
and furthermore accredits and certifies health care organizations and programs across the globe. JCI 
accreditation and certification is recognized as a global leader for health care quality. 
 
◼ 
SNQ, Symbol of National Quality & National Biotechnology and Medical Care Quality Award for 
Lasik surgery to treat myopia in presbyopia in 2013 
 
◼ 
SNQ, Symbol of National Quality, for the high quality Laser Vision Correction Center in 2005 
 
◼ 
SNQ, Symbol of National Quality & National Biotechnology and Medical Care Quality Award for 
Universal lutein supplements in 2014 
 
◼ 
Winner for Cataract/Implant Surgery at Film Festival of The Asia-Pacific Association of Cataract 
and Refractive Surgeons (APACRS) in 2014 
The first ever award from APACRS in the Taiwanese ophthalmology history. 
 
◼ 
National Award of Outstanding Small and Medium Enterprises in 2006 
 
◼ 
Model of Entrepreneurs in 2007 
 
◼ 
EY Entrepreneur of The Year™ Taiwan in 2008 
 
◼ 
ISO 9001 International Quality Management Standard Certification in 2007 
 
◼ 
Aesthetic Medicine Clinic Quality Certification in 2013 
 
◼ 
Taiwan Superior Commercial Service Brands in 2009

24 
 
3 Ethical Management 
3.1 Governance in Practice 
3.2 Risk Management 
3.3 Legal Compliance 
3.4 Cyber Security 
3.6 Business Performance

25 
 
3 Ethical Management 
 
UVB has listed “operation performance,” “legal compliance,”“medical safety,” and“cyber security 
protection” as material issues for the sustainable development of the company. The company make 
efforts to promote a corporate governance culture of integrity and transparency, including 
strengthening the functional performance of the Board of Directors, implementing rigorous internal 
control systems and stable control of company finances, reducing operational risks, enhancing company 
competitiveness and social recognition; at the same time, create a corporate culture of integrity and 
responsibility, abide by all laws and regulations, implement ethical corporate management, and 
establish the company’s sustainable governance structure to ensure the sound development of the 
company’s operation, and protect the rights and interests of investors and other stakeholders. 
 
 
 
 
 
Strengthen 
the functions 
of the Board 
of Directors
establish an 
effective 
internal 
control system
respect the 
rights and 
interests of 
stakeholders 
Protect the 
rights and 
interests of 
shareholders
Improve 
information 
transparency
Corporate 
governance

26 
 
3.1 Governance in Practice 
Attaching great importance to corporate governance, UVB pursues sustainable growth and ethical management while 
continuing to strengthen the corporate governance structure. Adhering to information transparency and an effective internal 
control system, we are devoted to protecting the rights and interests of stakeholders. First of all, in accordance with Regulations 
Governing Establishment of Internal Control Systems by Public Companies, we consider the company’s overall business 
activities, design the internal control system, and ensure its implementation. In response to changes in the internal and external 
environment, we regularly conduct reviews to ensure that the design and implementation of the internal control system are 
effective. Secondly, the Board of Directors passed the Corporate Governance Best Practice Principles and ensure its 
implementation accordingly. Through a sound management mechanism, we improve the business performance to achieve the 
goal of sustainable operation. Composed of all shareholders, the shareholder meetings make decisions on major issues for the 
company and regularly listen to reports from the Board of Directors, which is the company's highest decision-making authority. 
As the highest governance body, the Board of Directors is composed of all board members who exercise the due care of a good 
administrator by planning the company's business policies, reviewing the company's financial performance, and ensuring that 
the company's operations conform to a variety of laws and regulations. In order to make corporate governance perfect and 
strengthen corporate competitiveness, the Board of Directors has set up the Audit Committee and the Remuneration 
Committee to improve the operation of the board. There is also an independent Auditing Office under the Board of Directors, 
which regularly performs audits and reports audit results to the Audit Committee and the Board of Directors. 
UVB entrusts the CPA firm with the regular audits of its financial statements. All information disclosures required by laws and 
regulations are public-disclosed in a correct and timely manner. Additionally, we assign a dedicated person to be responsible 
for the disclosure of company information, and at the same time establish a spokesperson system to ensure that all major 
information can be disclosed in a timely and reasonable manner. This way, the shareholders and stakeholders are able to refer 
to the information related to the company's financial status. In addition to the quarterly investor conferences held in 2021, we 
also reply to investors’ questions on a daily basis. 
With the dedicated efforts of colleagues, we completed the first voluntary Corporate ESG report in 2022. In the “8th Corporate 
Governance Evaluation (2020)” result that announced in April, 2020, UVB has maintain to the top 6% to 20% among the OTC-
listed companies. 
Looking forward to the future, UVB will continue to deepen corporate governance, implement sustainable operations and fulfill 
corporate social responsibilities, and move towards the goal of being in the top 5% of the Corporate Governance Evaluation. 
We will also continue to work on the target of strengthening the Board of Directors, enhancing information transparency, and 
integrating sustainable governance strategies to the corporate governance system of Oneness UVB.

27 
 
3.1.1 Board of Directors 
The Board of Directors draws up the company's business strategy and is responsible for shareholders and other 
stakeholders. With a cautious and prudent attitude, the directors faithfully perform their duties and exercise the 
due care of a good administrator. Except for matters that should be resolved by the shareholders' meeting in 
accordance with the law or the Articles of Association, the Board of Directors should decide the execution of 
corporate business and the fulfillment of various governance policies. 
 
In order to establish a good operation system and a complete monitoring function for Board of Directors while also 
ensuring that independent directors can maintain their independence when performing their duties, UVB clearly 
defines the scope of duties for independent directors and the relevant resources that are given to them to exercise 
their duties. Additionally, the Board of Directors of UVB also established the Regulations Governing Procedure for 
Board of Directors Meetings and Scope of Independent Directors’ Duties for the directors to follow. The directors 
also uphold a high degree of self-discipline to implement recusal. If any director or a juristic person represented by 
a director is a stakeholder with respect to any agenda item, the director shall state the important aspects of the 
stakeholder relationship at the respective meeting. When the relationship is likely to prejudice the interests of the 
company, the director shall not participate in discussion or voting on that agenda item, and further, shall enter 
recusal during discussion and voting and shall not act as another director's proxy to exercise voting rights on that 
matter. 
 
In order to enhance the operational functions of the Board of Directors, the company formulated the Rules for 
Performance Evaluation of the Board of Directors with the scope of evaluation covering the overall Board of 
Directors, individual directors, and functional committees. According to the procedures and evaluation indicators, 
the self-performance evaluation of the Board of Directors is carried out every year. According to the company's 
operation and development requirements, the performance evaluation indicators that meet and are suitable for 
implementation are set and submitted to the Remuneration Committee for regular review and recommendations. 
The evaluation result on the performance of the Board of Directors in 2021 was GOOD, and was submitted to the 
Board of Directors Meetings on March 31, 2022. 
◼ 
Diversity of the Board of Directors: 
1. Board diversity policy: 
The Company has formulated the “Corporate Governance Best Practice Principles”, and the composition of 
the Board of Directors shall take diversity into consideration. In addition to the requirement that the 
number of directors who also serve as managers of the Company shall not exceed one thirds of the director 
seats, the Company has also formulated an appropriate diversity policy according to its own operation, 
operating mode, and development needs., including but not limited to the standards in the following two 
dimensions: 
(1) Basic conditions and values: gender, age, nationality, culture, etc. 
(2) Professional knowledge and skills: professional background (such as law, accounting, industry, 
finance, marketing, or technology), professional skills, and industry experience, etc. 
The members of the Board of Directors have the necessary knowledge, skills, and literacy to perform their 
duties. In order to achieve the ideal goals of corporate governance, the overall capabilities of the Board of 
Directors are set out as follows: 
(1) Operation judgment skills. 
(2) Accounting and financial analysis skills. 
(3) Operations management skills. 
(4) Crisis handling skills. 
(5) Industry knowledge. 
(6) International market perspective. 
(7) Leadership skills. 
(8) decision-making skills. 
(9) Risk management knowledge and skills.

28 
 
2. Board diversity status and objectives: 
There are 8 directors for the 8th term of the Board of Directors of the Company. In addition to 
their ability to lead decision-making, crisis management, risk management, international market 
perspective, etc., each member also possess his/her own expertise in various fields for deep 
cultivation: The Chairperson Ou Shu-Fang and the director Pi-Jung Lin are both ophthalmologists; 
the director Chou Tsan-Der had been serving in the education and public affairs system for a long 
time, and used to be the administrative deputy minister of the Ministry of Education; the director 
Weng Su-Hei as well as the three independent directors Chen Yan-Jun, Xiao Min-Zhi, and Liu 
Vincent are all in the core management team of the enterprise, and they have been specializing in 
the operations management in the manufacturing and retail industries for a long time, leadership, 
and efficient decision-making respectively; and the independent director Yang Yun-Hua is a 
professor at the Law School of National Chengchi University and has a professional background in 
law. 
The Company's independent directors account for one half of the total board seats. The Company 
also pays attention to gender equality in the composition of the Board of Directors. The target 
ratio of female directors is 25% or more, and the achievement rate is 100%. 
 
◼ 
Independence of the Board of Directors 
1. Board structure:  
The Company has established a director selection system. The selection process of all directors is 
open and fair, which is in line with the Company's “Articles of Incorporation”, “Election of Directors 
Guidelines”, “Corporate Governance Best Practice Principles”, “Regulations Governing 
Appointment of Independent Directors and Compliance Matters for Public Companies”, “Article 
14-2 of the Securities and Exchange Act”, etc. The composition of the current Board of Directors 
consists of 4 independent directors (50%) and 4 non-independent directors (50%), of which 2 non-
independent directors are in a spousal relationship (25%, less than half of all directors) and 1 non-
independent director is an employee (12.5%), which complies with Article 26-3, Paragraphs 3 and 
4 of the Securities and Exchange Act. 
2. The Board of Directors is independent: 
The Board of Directors of the Company shall guide the Company's strategy, supervise the 
management team, and be responsible to the Company and its shareholders. For all the operations 
and arrangements of its corporate governance system, it shall ensure that the Board of Directors 
shall exercise its functions and powers in accordance with laws and regulations, the Company's 
Articles of Incorporation, or the resolutions of the Shareholders Meeting. 
The Company emphasizes the functions of independent operation and transparency of the Board 
of Directors. Directors and independent directors are all independent individuals and 
independently exercise their due powers. All the 4 independent directors serve as members of the 
Audit Committee in accordance with the law, reviewing the management and control of the 
Company's existing or potential risks, and accordingly supervising the fair representation of the 
Company's financial statements and the effective implementation of internal controls.

29 
 
 
In addition to the professional skills and expertise of the industry, the directors should also have rich 
practical experience and be familiar with the developmental trend of the industry. UVB's Board of 
Directors is composed of 8 directors (including 4 independent directors), each with a 3-year term in office. 
According to the law, the board meeting shall be convened at least once every quarter, and a total of 7 
board meetings have been held from March 2021 to March 2022. 
 
Title 
Name 
Actual number 
of attendance 
Attend 
through proxy 
Actual attendance 
rate (%) (note) 
Chairperson 
Quny Development Enterprise Co., Ltd. 
Representative: Ou Shu-Fang 
7 
0 
100% 
Director 
Quny Development Enterprise Co., Ltd. 
Representative: Lin Pi-Jung 
7 
0 
100% 
Director 
Quny Development Enterprise Co., Ltd. 
Representative: Chou Tsan-Der 
7 
0 
100% 
Director 
Quny Development Enterprise Co., Ltd. 
Representative: Weng Su-Hei 
7 
0 
100% 
Independent 
Director 
Chen Yan-Jun 
7 
0 
100% 
Independent 
Director 
Xiao Min-Zhi  
7 
0 
100% 
Independent 
Director 
Liu Vincent 
7 
0 
100% 
Independent 
Director 
Yang Yun-Hua 
4 
0 
100%

30 
 
◼ Information on the valuation cycle, period, evaluation scope, method, evaluation 
content, etc. of the self (or peers) assessment of the Board of Directors evaluation. 
Evaluation 
cycle 
Evaluation 
period 
Evaluation 
scope 
Evaluation 
method 
Evaluation content 
Conducted 
once a year 
2021.01. 
01-2021. 
12.31 
Including 
performance 
evaluation of 
the Board of 
Directors, 
individual board 
members, and 
functional 
committees 
Internal self-
assessment of 
the Board of 
Directors and 
functional 
committees, and 
the self-
assessment of 
board members 
1. Performance evaluation of the Board of 
Directors: 
Including the level of participation in the 
Company's operations, the quality of the 
Board of Directors' decision-making, the 
composition and structure of the Board of 
Directors, the selection and further education 
of directors, and internal control. 
2. Performance evaluation of individual directors: 
Including the understanding of the Company's 
goals and tasks, the directors' awareness of 
functions and responsibilities, the level of 
participation in the Company's operations, the 
management and communication of internal 
relations, the professionalism and further 
education of directors, and internal control. 
3. Functional committee performance evaluation: 
Participation level in the Company's 
operations, awareness of the responsibilities 
of the functional committee, decision-making 
quality of the functional committee, 
composition of the functional committee and 
selection of members, internal control, etc. 
 
According to UVB's “Board of Directors Performance Evaluation Guidelines”, the performance evaluation of the 
Board of Directors, directors, and various functional committees (Compensation and Remuneration Committee and 
Audit Committee) for the previous year shall be completed in the first quarter of each year.  
1. The evaluation is conducted by the deliberation unit by means of questionnaires. The evaluation report is 
reported to the Board of Directors after all the evaluation results are compiled. 
2. The evaluation report has been reported to the Board of Directors on March 30, 2022. The 2021 measurement 
items and evaluation results are: 
(1) The measurement items of the self-assessment of the performance of the Board of Directors include the five 
major aspects: “participation level in the Company's operation”, “improving the quality of the board's decision-
making”, “composition and structure of the Board of Directors”, “selection and further education of directors”, 
and “internal control”. The evaluation results were good, indicating that the overall operation of the Board of 
Directors of the Company was complete. 
(2) The measurement items for the self-assessment of board members include the five major aspects: 
“understanding of the Company and awareness of functions and responsibilities”, “participation level in the 
Company's operation”, “internal relationship management and communication”, “director's professionalism and 
further education” and “internal control”. The assessment results indicate that the efficiency and effect of the 
operation of the Company’s the directors are good. 
(3) The measurement items for the self-assessment of the operational performance of the functional committee 
include the five major aspects: “participation level in the Company's operations”, “awareness of functions and 
responsibilities of the Audit Committee as well as the Compensation and Remuneration Committee”, “improving 
the decision-making quality of the Audit Committee and the Compensation and Remuneration Committee”, “the 
composition and selection of members of the functional committee” “ and “internal control”. The assessment 
results indicate that the operation of the functional committee of the Company is good. 
3. The results of the performance evaluation of the Board of Directors are used as the reference basis for the 
selection or nomination of directors; the performance evaluation results of individual directors are used as the 
reference basis for determining their individual remuneration.

31 
 
◼ The objectives of strengthening the functions of the Board of Directors in the current 
year and the most recent year (such as setting up an Audit Committee and improving 
information transparency), and evaluation of their implementation status: 
 
1. On October 17, 2021 and June 14, 2018, the Company set up the Compensation and Remuneration 
Committee and the Audit Committee, and formulated the relevant organizational rules to assist the 
Board of Directors to perform their supervisory duties. 
2. As of the date of publication of the annual report the Company in 2021, the proposals that shall be 
submitted to the Audit Committee for approval and then submitted to the Board of Directors for a 
resolution in accordance with the “Company Act” and the “Securities and Exchange Act” have all 
been approved by the Audit Committee and submitted to the Board of Directors for approval and 
then for implementation in accordance with the law. 
3. As of the publication date of the annual report of the Company in 2021, the proposals that shall be 
submitted to the Remuneration and Compensation and Remuneration Committee for approval and 
then submitted to the Board of Directors for a resolution in accordance with the “Regulations 
Governing the Appointment and Exercise of Powers by the Remuneration Committee of a Company 
Whose Stock is Listed on the Taiwan Stock Exchange or the Taipei Exchange” have all been approved 
by the Compensation and Remuneration Committee, and submitted to the Board of Directors for 
approval and then for implementation in accordance with the law. 
4. The Company formulated the “Rules of Procedures for Board of Directors Meetings” in accordance 
with the “Regulations Governing Procedure for Board of Directors Meetings of Public 
Companies“ and implements them. 
5. The Company formulated the “Board of Directors Performance Evaluation Guidelines” in accordance 
with the “Code of Practice for the Governance of Listed Companies”, and regularly implement the 
performance evaluation operations of the Board of Directors and functional committees. 
6. In order to assist directors in performing their duties and improve the effectiveness of the Board of 
Directors, the “Standard Operating Procedures for Handling Director Requests” were formulated in 
accordance with the “Taipei Exchange Directions for Compliance Requirements for the Appointment 
and Exercise of Powers of the Boards of Directors of TPEx Listed Companies” and are implemented. 
7. The Company formulated the “Guidelines for the Adoption of Codes of Ethical Conduct for 
TWSE/TPEx Listed Companies”, so that the conduct of directors of the Company can be subject to 
and conform to the ethical standards. 
8. During the term of office, the directors of the current term continued to participate in the further 
education courses on the topic of corporate governance organized by the institutions designated by 
the “Directions for the Implementation of Continuing Education for Directors and Supervisors of 
TWSE Listed and TPEx Listed Companies“

32 
 
3.1.2 Functional Committees 
 
For the purpose of developing supervisory functions and strengthening management mechanisms, the 
Board of Directors set up an Audit Committee and a Remuneration Committee. In addition to exercising 
its functions and powers independently in accordance with laws and regulations, functional committees 
shall be responsible to the Board of Directors and submit their proposals to the Board of Directors for 
approval. 
 
◼ 
The Audit Committee 
The Audit Committee assists the Board of Directors in supervising the company's implementation quality 
of the relevant accounting, auditing, financial reporting, and financial control, and submits the evaluation 
results to the Board of Directors for discussion. The Board of Directors of UVB passed the Audit Committee 
Charter and set up the Audit Committee under the Board of Directors. All the independent directors 
serving as the Audit Committee members, one shall be the committee convener, and at least one shall 
have accounting or financial expertise. At least one meeting is held every quarter, and a total of five audit 
committee meetings were held from 2021 to June 2021.

33 
 
 
Communication status between independent directors and internal audit supervisors and certified public 
accountants: 
(1) The certified public accountant shall explain to independent directors at least quarterly at the Audit 
Committee meeting about the impact on the Company in term of the Company’s financial condition audited, 
adjusting entries, as well as revisions and release of IFRSs bulletins. 
(2) In addition to regularly reporting to the Audit Committee on the implementation status of internal audit, the 
audit unit also reports to or talks with independent directors irregularly. 
(3) Independent directors, audit supervisors, and certified public accountants shall communicate directly by e-
mail, telephone or other means as necessary. 
(4) Communication status between independent directors and certified public accountants: 
Date of meeting 
Communication focus 
Communication results 
2021/03/24 
⚫  Report on the fourth quarter 2020 financial statements  
⚫  Audit planning for subsidiaries in mainland China 
No comments 
2021/05/12 
⚫  Report on the first quarter 2021 financial statements 
No comments 
2021/08/11 
⚫  Report on the second quarter 2021 financial statements 
No comments 
2021/11/10 
⚫  Report on the third quarter 2021 financial statements 
⚫  2021 audit planning and key audit matters 
⚫  Notice of recent fiscal and tax laws and regulations 
No comments 
2022/03/30 
⚫  Report on the fourth quarter 2021 financial statements 
No comments 
 
(5) Communication status between independent directors and the head of internal audit: 
Date of meeting 
Communication focus 
Communication results 
2021/03/24 
⚫  Summary report on the execution results and tracking results 
of the previous year's audit plan 
⚫  Report on the implementation status of this year's audit plan 
⚫  Briefing on the audit tracking of information security projects 
⚫  Communication on the implementation status of store 
operation and inventory audit 
No comments 
2021/05/12 
⚫  Report on the implementation status of the first quarter audit 
plan 
⚫  Communication on the implementation status of store 
operation and inventory audit 
No comments 
2021/08/11 
⚫  Report on the implementation status of the second quarter 
audit plan 
⚫  Communication on the implementation status of store 
operation and inventory audit 
No comments 
2021/11/10 
⚫  Report on the implementation status of the third quarter audit 
plan 
⚫  Communication on the implementation status of store 
operation and inventory audit 
No comments 
2022/03/30 
⚫  Summary report on the execution results and tracking results 
of the previous year's audit plan 
⚫  Report on the implementation status of this year's audit plan 
⚫  Briefing on the audit tracking of information security projects 
⚫  Communication on the implementation status of store 
operation and inventory audit 
No comments

34 
 
◼ 
Remuneration Committee 
In order to improve the remuneration system for board of directors and executives and evaluate 
whether the business performance of board of directors and executives and the remuneration received 
are fair and reasonable, the Board of Directors of UVB set up a Remuneration Committee under the 
Board of Directors in accordance with the Remuneration Committee Charter. With all 4 committee 
member roles served by independent directors of the company, the Remuneration Committee is 
convened at least twice a year, and a total of 6 meetings were held from Jan. 2020 to March 2022. 
 
Title 
Name 
Actual 
number of 
attendance 
Attend 
through 
proxy 
Actual attendance 
rate (%) (note) 
Remark 
Convener 
Chen Yan-Jun 
4 
0 
100% 
Re-elected on Nov. 10, 
2021. 
Committee 
Xiao Min-Zhi  
4 
0 
100% 
Re-elected on Nov. 10, 
2021. 
Committee 
Liu Vincent 
4 
0 
100% 
Re-elected on Nov. 10, 
2021. 
Committee 
Yang Yun-Hua 
2 
0 
100% 
Newly-assumed on Nov. 
10, 2021. 
 
UVB’s Remuneration Committee shall faithfully perform the following functions and powers with the 
care of good managers, and submit the suggestions to the Board of Directors for discussion: 
(1) Formulate and regularly review the policies, systems, standards and structures for the performance 
evaluation and director remuneration and managers of the Company. 
(2) Regularly evaluate and determine the remuneration of directors and managers. 
Date of meeting 
(session)  
Proposal content 
 
Resolution results / 
Member’s opinions 
2021.03.24 
(the 10th meeting 
of the 4th term) 
1. 2020 distribution of employee compensation and 
director remuneration  
All the attending members 
passed the proposal 
without objection. 
2021.05.12       
(the 11th meeting 
of the 4th term) 
1. Payment for director remuneration. 
2. Payment for manager remuneration. 
3. Revision of the Company's “Compensation and 
Remuneration Committee Organizational Rules”. 
All the attending members 
passed the proposal 
without objection. 
2021.12.29 
(the 1st meeting 
of the 5th term) 
1. Car assignment for the Chairperson. 
2. 2021 year-end bonus payment criteria and the 
distribution amount for managers. 
All the attending members 
passed the proposal 
without objection. 
2022.03.30 
(the 2nd meeting 
of the 5th term) 
1. 2021 distribution of employee compensation and 
director remuneration. 
2. Setting up a director of corporate governance. 
All the attending members 
passed the proposal 
without objection.

35 
 
3.1.3 Ethical corporate management 
◼ 
Formulation of policies and plans for ethical corporate management 
1. UVB takes integrity and responsibility as the basis of its operating policy, to formulate UVB's “Ethical Corporate 
Management Best Practice Principles” and“Codes of Ethical Conduct”, which were approved by the Board of 
Directors to create a business environment for sustainable development. 
2. UVB's “Ethical Corporate Management Best Practice Principles“ covers the preventive measures for the 
behaviors in the subparagraphs of Paragraph 2, Article 7 of the “Ethical Corporate Management Best Practice 
Principles for TWSE/TPEx Listed Companies“, and has formulated the “Ethical Norms Advocacy and Reporting 
System for Practitioners” and the “Work Rules” stipulating that employees who violate laws and regulations, 
fraudulent embezzlement, etc. will be given verbal warnings, reprimands, demerits, major demerits, demotion 
or dismissal (unemployment) according to the seriousness of the circumstances so as to prevent the 
occurrence of the above by strengthening the internal control system. 
3. UVB has formulated the “Ethical Corporate Management Best Practice Principles”, requiring directors and 
managers to set an example, abide by the principle of good faith, and establish a corporate culture of integrity. 
In addition, the “Ethical Norms Advocacy and Reporting System for Practitioners” and “Work Rules” have been 
formulated to explain the punishment and appeal system for violations, and the above plans are regularly 
reviewed and revised in due course depending on the operation situation. 
 
◼ 
Implementation of ethical corporate management 
1. The daily business activities are fair and transparent, engaging in commercial activities, and confirming whether 
the transaction counterparty has a unethical record (such as a credit record, breach of contract record) before 
the transaction, and prevent transactions or contracts with those who have a record of unethical behavior. If a 
person is involved in ethical behavior, the contract may be terminated or rescinded at any time. 
2. In order to improve the management of ethical corporate management, UVB designates the corporate 
governance team as the unit in charge, subordinate to the Board of Directors, responsible for the formulation 
and supervision of the ethical corporate management policy and prevention plan, to confirm that various 
operating activities are in compliance with the law. The unit in charge reported its implementation to the Board 
of Directors on May 12, 2021. The promotion results are described in the summary description of each 
evaluation item and operational status in this table. 
3. UVB has established the “Ethical Corporate Management Best Practice Principles”. Persons involving in the 
conflict of interest shall recuse themselves from matters of interest and shall not obtain any illegitimate benefits 
by taking advantage of their positions in the Company. 
4. Those who have an interest in the resolutions set out by the Board of Directors or the legal person they 
represent may cause harm to the interests of the Company, may not either act on behalf of other directors to 
exercise their voting rights. 
5. UVB's accounting system is formulated in accordance with the regulations of the competent authority and other 
relevant laws and regulations, and is determined in accordance with the nature of accounting affairs, actual 
business conditions, and development and management needs. 
6. In terms of internal control, it has been clearly stipulated that each business shall be completed by each 
functional department, so as to achieve the function of division of labor and coordination; when engaging in 
transactions, it shall be handled in accordance with the Company's internal regulations and external regulations, 
follow the operating procedures, and clarify relevant rights and responsibilities. For jobs with conflicting duties, 
avoid concurrent duties or acting as agents for each other to prevent fraud, and supplemented by the self-
inspection of each unit and the internal audit of the audit unit to achieve the purpose of internal control. 
7. It conducts advocacy quarterly on the “Ethical Norms Advocacy and Reporting System for Practitioners”, and 
provides a reporting channel for colleagues when they find violations of laws or ethics, including the “Ethical 
Corporate Management Best Practice Principles” in the training course for newcomers, and the duration of the 
course is 0.5 hours. In 2021, about 300 person-times participated and about 180 people were trained.

36 
 
3.1.4 Internal Audit 
In order to ensure that the auditors carry out the audit work in a fair and impartial manner, UVB has set up an Audit 
Office under the Board of Directors as an independent audit unit and shall appoint qualified persons in an 
appropriate number as full-time internal auditors according to its business size, business condition, management 
requirements, and the provisions of other applicable laws and regulations. 
⚫ First of all, the auditors carried out the audit work in accordance with the annual audit plan in the spirit of 
independence and objectivity and confirm that the execution of the company's internal business complies 
with laws and regulations and internal control systems. During the regular audit , if the auditee is not familiar 
with internal control procedures or operations, the auditors will promptly guide them, implement education 
and training as needed, point out the key risks and important control points, and explain how to effectively 
control them. The auditors will also fully communicate the results of various audits with the auditees. If major 
control deficiency is found or potential negative impact to the company is noted , the auditors will disclose the 
facts in the audit report, regularly report the internal audit results to the Audit Committee, and review the 
follow-up improvement on the identified deficiencies, etc. The audit supervisor also regularly attends board 
meetings to provide the Board of Directors with timely updates on the potential risks of business operations. 
⚫ Secondly, the Audit Office assists the Board of Directors and senior management to independently and 
objectively evaluate the completeness and effectiveness of the internal control system, provide suggestions 
for improvement in a timely manner, and reasonably ensure that the internal control system can be carried 
out continuously. 
⚫ Furthermore, in order to strengthen the professional capabilities of auditors, UVB arranges for auditors to 
continue their advanced training and participate in internal auditing seminars organized by institutions 
designated by the Securities and Futures Bureau to improve and maintain their audit quality and effectiveness. 
With auditors continuously monitoring UVB's implementation of various operating systems, the company has 
established good governance practices and risk control mechanisms to create a sustainable business 
environment. 
 
In 2021, the Audit Office carried out a total of 288 audit projects, and there were no major non-conformities. All 
minor non-conformities have been improved within the time frame.

37 
 
3.2 Risk Management 
◼ 
Implementation status of risk management policies 
UVB manage the various risks that may be faced by the management, and develop an operation strategy as well as 
organizational culture that value risk factors. The highest unit of the risk management system, the Board of Directors 
is responsible for approving, reviewing, and supervising the company’s risk management policies to ensure its 
effectiveness. 
UVB's major investment or business decisions are carefully evaluated by relevant internal departments, and then 
submitted to the Board of Directors for discussion and resolution. 
In order to improve the performance of risk management, the company has integrated the spirit of risk management 
into its business strategy, and continuously promotes internally that risk management is not only the responsibility 
of a specific unit but a duty that all colleagues should recognize and share. 
◼ 
Risk measurement standards 
This disclosure of information covers the sustainable development performance of UVB in its main bases from 
January 2021 to December 2021. The risk assessment boundary is based on the Company's overall operating 
activities. 
UVB adheres to the core value of “the way of great learning consists in manifesting one's bright virtue, consists in 
loving the people, consists in stopping in perfect goodness”, and guards each product and service. Adhering to the 
pursuit of sustainable operation and profitability, incorporating corporate social responsibility, attaching importance 
to the rights and interests of stakeholders, emphasizing the principles of environmental, social and corporate 
governance and materiality, for the Company's management policy, operational activities and risk management 
policies or strategies, so as to achieve the goal of sustainable operations. 
Conduct analysis and evaluation according to the principle of materiality, and formulate relevant management 
policies or strategies as follows: 
Major issues 
Risk assessment 
Management policy or strategy 
Environment 
Environmental 
Protection 
 
Energy saving 
Carbon reduction 
 
Resource and waste 
management 
1. 
The store adopts energy-saving LED lamps and inverter air-conditioning equipment. 
2. Carry out equipment replacement policies for energy saving, water saving, electricity saving 
and other issues, and evaluate whether the operation will be affected due to climate change 
and take countermeasures. 
3. The store decoration has gradually used green energy building materials. 
4. Educate company employees on the temperature criteria for the use of indoor air 
conditioners and turn off the power when it’s not in use. 
5. Improve the utilization efficiency of various resources, classify various wastes and recycle 
resources. 
Society 
Ensure employee 
rights and interests 
 
Employee 
Salary with benefits 
 
Labor-management 
relations 
 
Occupational safety 
 
Further education 
 
Product safety 
 
Supplier 
management 
1. The Company abides by laws and regulations related to business operation and labor, and 
formulates relevant management policies and procedures such as “work rules” in 
accordance with the law to protect the legitimate rights and interests of employees. 
Recruitment of employees is not limited by gender, religion, race or political affiliation. 
Through open recruitment, we employ people based on their ability. 
2. The Company has formulated and implemented reasonable welfare measures, and 
appropriately reflects the operating performance or results on the employee’s salary and 
compensation. 
3. The Company implements safety and health education and training in accordance with the 
law when employees report to their jobs, and regularly organizes first aid and fire drill 
training courses. In addition, it also provides employees with regular health checks and 
health care knowledge courses. It conducts fire escape drills for employees on a regular 
basis to strengthen the concept of safe escape for employees, and commission qualified fire 
protection suppliers and architects to conduct security inspections of fire equipment and 
buildings so as to ensure the safety of the working environment. 
4. The Company regularly and irregularly organizes education and training, including pre-
employment training and on-the-job training, and assigns appropriate employees to 
participate in courses of knowledge and skills required for work. 
5. The Company follows relevant regulations and international standards for products, 
services, marketing and labelling. 
6. For decoration suppliers, the Company formulates rules in accordance with laws and 
regulations such as labor safety, health, and environmental protection, and incorporates 
them in the contract, and checks from time to time whether the suppliers are in compliance 
with the regulations. 
Corporate 
governance 
Social Economic and 
regulatory 
compliance 
 
Strengthen 
director 
functions 
 
Communication with 
stakeholders 
1. Ensure that all personnel and operations of the Company truly comply with relevant laws and 
regulations by establishing a governance organization and implementing an internal 
control mechanism to. 
2. Directors are arranged to participate in relevant further education courses every year in 
order to make directors aware of the latest regulations, systems and policies,. 
3. We purchase liability insurance for directors to protect them from lawsuits or claims when 
they have performed their duties as good managers and performed their duties. 
4. Set up a special area for stakeholders on the Company's website; understand the reasonable 
expectations and needs of stakeholders through appropriate communication methods, 
and appropriately respond to important sustainable development issues they are 
concerned about.

38 
 
3.3 Legal Compliance 
To build a sustainable corporate, legal compliance is an indispensable foundation project, UVB strengthens 
the rigor and transparency of internal management, improve corporate governance and human resource 
management to implement laws and regulations. 
There were no legal compliance violations in 2021. 
 
Management Mechanism 
◼ 
Corporate Governance 
Strengthen the functions of the Board of Directors and functional committees, push the Board of 
Directors to exercise the due care of a good administrator, supervise the company's financial 
operations and internal control system, pass Corporate Governance Best Practice Principles and Rules 
for Performance Evaluation of the Board of Directors, and disclose governance practices and other 
information on the company's official website in a timely manner to effectively enhance information 
transparency. In the future, we will gradually strengthen the evaluation criteria for corporate 
governance to improve the company's ranking in corporate governance. 
◼ 
Human Resource 
Creating a corporate culture that complies with laws and regulations, UVB build a trustworthy 
corporate reputation by taking integrity and compliance as our core spirit. In accordance with laws 
and regulations, we develop company-related charters and internal 
control systems and construct good corporate governance through actual practices. According to the 
nature of their business, we also provide our colleagues with corresponding education and training 
on corporate governance, biotechnology and medicine, environmental protection, and labor human 
rights. This way, we are able to ensure that all colleagues abide by various laws and company internal 
regulations when engaging in their business. As part of the onboarding process, new employees are 
required to sign a non-disclosure agreement, which includes the need to maintain the company's 
trade secrets and ensure information security to avoid the leakage of trade secrets and cause damage 
to the company. Before entering into a contract with any transaction partner, a legal review is 
necessary to protect the company's rights and interests. Auditors conduct audits in accordance with 
major cycles and important tasks to confirm the execution status of colleagues' business, and 
effectively reduce the risk of violations. A communication channel for stakeholders is also set up on 
the company's official website so that our colleagues can respond in a timely manner if there are any 
breaches to laws or regulations. 
 
Evaluation Mechanism 
Since UVB takes many effective control measures related to legal compliance, there have been no major 
violations of laws and regulations in corporate governance, biotechnology and medicine, environment, 
and labor in recent years. At the same time, no major non-conformities were found in the internal audit.

39 
 
3.4 Cyber Security 
Cyber security is critical to whether the company's trade secrets can be fully protected. UVB has developed 
a cyber security policy, and has also taken specific precautionary measures internally to put cyber security 
protection into practice: The Information System and Equipment Division is responsible for the 
development of cyber security policies and execution plans, implement them, review and make 
improvements afterwards. In addition, the Audit Office is responsible for auditing, regularly reviewing the 
execution progress of cyber security, and keeping track of the improvement plan. In recent years, there 
have not been any cyber security incidents. 
UVB plans to introduce the ISO 27001 cyber security Management System (ISMS) in 2023. After confirming 
the scope of verification, gap analysis and correction will be carried out: including the system and 
management aspects. The execution projects include risk assessment, vulnerability repair, security 
protection, risk verification, asset inventory and risk evaluation, and personnel education and training, and 
complete the establishment of related documents. 
◼ 
Cyber security management strategy and structure 
The unit in charge of information security of the Company is the Information System and Equipment Division, 
which is staffed with one director and several professional information personnel, is responsible for 
formulating internal information security policies, planning and implementing information security operations, 
and the promotion and implementation of information security policies, reports the Company's information 
security governance overview to the Audit Committee. 
The Company's information security supervision and inspection unit is the Audit Office, which is staffed with 
one audit director and several dedicated auditors, is responsible for supervising and inspecting the 
implementation of internal information security matters. If relevant deficiencies are found in the inspection, 
the inspected unit will be required to submit relevant improvement plans and specific actions, which will be 
tracked for the improvement results so as to reduce internal information security risks. 
Organizational operation mode - The PDCA cycle management is adopted to ensure the achievement of 
reliability goals and continuous improvement. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cyber security 
Set up a cyber security policy 
Set up a cyber security 
operating procedure 
Promotion and 
implementation 
Information security policy 
advocacy and training 
Introduction and 
implementation of 
information security 
Risk assessment 
Risk improvement 
Improve internal procedures 
Bring in external solutions 
Information Security Risk 
Assessment 
Information Asset Risk 
Assessment 
Audit office 
Each unit 
Information 
System and 
Equipment 
Division

40 
 
◼ 
Cyber security policy 
In order to implement the effective operation and implementation of UVB's various information management 
systems, we maintain the confidentiality, integrity, and availability of important information systems so as to ensure 
the safe operations of information systems, equipment, and networks. 
UVB has established an information security management mechanism, including the following three major items: 
⚫ 
System norms: Formulate the Company's information security management systems and guidelines, and standardize the 
information-related operation behavior of colleagues. 
⚫ 
Application of new technology: Import and build information security management related software and hardware, and 
implement information security management measures. 
⚫ 
Personnel training: Regularly conduct information security education and training to enhance the information security 
concept of all colleagues and implement various information security measures. 
Described as follows: 
⚫ 
System norms: The Company has formulated a number of information security management guidelines and systems to 
regulate the information security behavior of the Company's personnel. It regularly inspects whether the relevant systems 
conform to the changes in the operating environment every year, and makes adjustments in a timely manner according 
to needs. 
⚫ 
Application of new technology: In order to prevent various internal and external information security threats, in addition 
to adopting a multi-layer network architecture design, the Company also builds various information security protection 
systems and mechanisms, such as high reliability architecture (HA) of high availability, host environment backup, data 
backup (transaction records, differential backup, and full backup), off-site backup mechanism to improve the security of 
the overall information environment. In addition, in order to ensure that the operation behavior of internal personnel 
conforms to the Company's system norms, asset management system tools are also introduced to implement equipment 
and personnel information security management measures. 
⚫ 
Personnel training: The Company regularly organizes information security education and training courses and establishes 
an online learning (E-Learning) system to enhance internal personnel information security knowledge and professional 
skills. 
◼ 
Specific management plan: 
Information Security Management Measures 
Type 
Description 
Relevant operations 
Authority 
management 
Management measures for 
personnel account, authority 
management, and system operation 
behavior 
Personnel account permission application management 
and review 
Regular personnel account permissions inventory 
Access 
control 
Control measures for personnel 
access to internal and external 
systems and data transmission 
channels 
Internal / external access control measures 
Operation behavior tracking record 
External 
threat 
Internal potential weaknesses, 
poisoning channels, and protective 
measures 
Host / computer vulnerability inspection and update 
measures 
Virus protection and malware detection 
Malicious attacks prevention equipment  
System 
availability 
System availability status and 
handling measures when service is 
interrupted 
Routine inspection of computer room 
System / network availability monitoring and reporting 
mechanism 
Response measures to service interruption 
Information backup, local / remote backup mechanism, 
regular data restoration test 
Host restore test 
Regular disaster recovery drills 
 
◼ 
Resources invested in cyber security management 
Two part-time staff are in place to be in charge of information security development. A budget in the amount 
of 6 million and more is prepared for information security software and hardware updates.

41 
 
 
3.5 Intellectual Property Rights Protection 
In order to practice the business philosophy of “See Clear, See Comfort, See the Future!” and achieve to 
become the No. 1 brand in the vision biotech industry, the company actively encourages innovation and 
independent research and development, and has formulated "Intellectual Property Rights Management 
Regulations" It is expected to create company value by accumulating intellectual property achievements. 
In addition to strengthening the competitive advantage with intellectual property rights, we also continue 
to pay attention to and study the latest cases and regulatory requirements related to intellectual property 
rights at home and abroad, in response to potential operational risks. 
 
◼ 
Patent and Trademark Management 
1. Application: In order to protect the company's research and development results and enhance brand 
recognition and brand value, the company through specialized units and professional external offices, according 
to the business layout, assist in the retrieval of patents and trademarks, and immediately in various countries 
Apply for registration. 
2. Maintenance: The company has obtained patents and trademarks by a dedicated unit to keep and record rights-
related documents, and regularly review the use of approved patents and trademarks to assess the necessity 
of continued maintenance. 
 
◼ 
Trade secret protection measures 
1. When employees join the company, it is agreed that employees have the obligation to keep personal business 
and company business secrets, and employees should abide by the obligation to protect the company's 
confidential technology or information after taking office or leaving the company. 
2. For confidential information that needs to be disclosed externally, confidentiality documents must be signed 
with the recipient. 
3. The company's internal computer system has authority control, and a special unit is responsible for regular 
publicity of information security operations. 
 
◼ 
The company continues to carry out intellectual property management operations. 
The main implementation situations in recent years are as follows: 
1. Regularly check the status of patent and trademark applications. 
2. In 2021, there will be no trademark or patent infringement cases. 
3. In 2022, formulate intellectual property management measures that are combined with operational goals. 
 
To ensure the proper management of the company’s intellectual property, prevent infringement of the 
intellectual property rights of others, as well as strengthening the transparency and effectiveness of 
corporate governance management, UVB formulated the "Intellectual Property Management 
Regulations" in September 2022 ,and the intellectual property management plan and execution status 
will be uploaded to the company’s website regularly since October 2022. The company will also report to 
the Board of Directors at least once a year. 
Accumulative  Number of Intellectual Property as July 31,2022 
Item / Location 
Taiwan 
China 
U.S. 
Applying 
Patent 
15 
5 
2 
 
Trademark 
71 
56 
- 
30

42 
 
 
3.6 Business Performance 
Stable business operation and profitability are indispensable factors in sustainable business development. 
UVB has developed multiple businesses including a glasses chain stores, and in sectors like laser vision 
correction and medical beauty. In recent years, UVB has transformed its independent eyewear stores into 
optometry centers which are aligned with its eye clinics, through which it has raised its sales and earnings, 
reasons include: (1) The vision restoration economy is coming, its oligopolistic position in the Taiwan vision 
correction market, as the largest ophthalmologic medical chain group; (2) precise market positioning 
focused on blue-ocean markets; (3) successful transformation of its channel structure to drive strong 
earnings growth; (4) its moat in Taiwan on economies of scale; and (5) potential earnings is expected to 
grow in China. 
 
◼ 
Sales (supply) areas of major products (services) 
Unit: NT$ thousand; ％ 
Year 
Item 
2019 
2020 
2021 
Amount 
％ 
Amount  
％ 
Amount 
％ 
Taiwan 
1,260,470 
88.83 
1,624,757 
79.14 
1,983,628 
75.37 
Mainland China 
158,509 
11.17 
428,384 
20.86 
648,173 
24.63 
Total 
1,418,979 
100.00 
2,053,141 
100.00 
2,631,801 
100.00 
 
◼ 
Market share 
UVB currently has 25 cooperative ophthalmic clinics and 33 Universal optical operating bases across the 
country. Based on the currently constructed channel platform, the operating performance reflected in the 
market share and position of each market is set out as follows. 
(1) In the laser surgery for vision correction market, it is currently estimated that about 20,000 to 30,000 
people in Taiwan undergo surgery every year. Calculated based on the ratio of femtosecond laser surgery 
performed by the Company's cooperative eye clinics, it is estimated to account for about 50% of the overall 
market share, taking a leading position in the domestic market. 
(2) In the optics and optometry market, according to the statistics released by the German GfK marketing 
research consulting company, the annual demand for general glasses is in an approximate amount of NT$ 
18 billion to NT$ 20 billion, and the demand for contact lenses and medicinal fluid is in an approximate 
amount of NT$ 7 billion to NT$ 8 billion, with the total amount remaining at NT$ 29 million ~ NT$ 32 billion; 
and the market share is estimated to be about 2% based on the UVB's revenue. However, compared with 
other competitors whose business model relies merely on the sale of products, the Company's operating 
method is the only one that combines medical professional technology with the original and professional 
“i precision intelligent optometry technique”, coupled with the professional optometry instruments of Carl 
Zeiss optics from Germany to offer the optometry service effectively separated from the other market. 
This professional “medical optometry, scientific eyeglasses prescription” model will stand out in the optics 
and optometry market and industry and help increase the market share. 
(3) In the ophthalmic medical market, the total number of patients with eye diseases in Taiwan is currently 
about 6 million a year. With the increase of population, the trend in aging, and the increase of civilized 
diseases, the output value of this industry will grow steadily year by year. The number of the average 
monthly outpatient visits to the ophthalmology clinics cooperating with the Company is about 70,000 
person-times, with the service provided to 800,000 patients per year, accounting for about 13% of the 
market share.

43 
 
 
◼ 
The supply and demand condition and growth potential of the market in the future 
 
(1) Vision biotechnology industry 
In the U.S. market, more than 1.5 million laser vision correction surgeries are performed every year. In 
recent years, the general myopia patients in Taiwan have improved their understanding of laser surgery, 
and the safety and precision of the surgery itself has also greatly improved. There are currently about 
30,000 person-times undergoing corrective surgeries per year, and it is expected that the number of 
consumers who are willing to have and can afford to undergo surgeries will increase year by year in the 
future; In terms of the supply, due to the booming trend in corrective surgery in recent years, many 
practitioners have joined the market with the intent to compete for the big pie, resulting in fierce price 
competition. A great number of suppliers are willing to reduce the price only for the sake of maintaining 
the order. However, after the self-adjustment of market out of the incident concerning the retirement 
from performing surgery, only some of the suppliers with competitive advantages in cost, brand, channels, 
and technology can continue to survive. It is expected that with the stable supply in the future, the price 
of surgery will return to normal levels, and the market supply will also be dominated by a few suppliers 
with competitive advantages in cost, brand, channels, and technology. 
 
(2) Optometry and optical industry 
Due to the successive emergence of alternative products and correction methods for ordinary glasses and 
contact lenses, the optical industry will no longer focus on traditional vision correction lenses. With the 
change of consumption habits, new products are oriented to metal eyeglass frames made of technical 
materials, or colored eyeglass frames, lenses, disposable contact lenses, or sunglasses related to 
popularity and fashion sense are the mainstream of development. It is estimated that the overall market 
output value of the market can be maintained within the range of about NT$ 29 billion to NT$ 32 billion, 
and there is room for growth with the prosperity and price level; As for the supply side of the market, due 
to the fierce competition among suppliers and the increasing demands of consumers on the quality of 
eyeglasses, only a channel platform with professional medical experience and brand image can stand out 
in the optical and optometry industry and play an important role as a market supplier in the future. 
 
(3) Medical vision industry 
The market of this industry is mainly based on the market of national health insurance, supplemented by 
self-paid medicines and nutritional foods. It is expected that in the future, with the increase of population, 
the trend in aging and the increase in diseases of civilization, the output value of this industry will grow 
steadily year by year. Since most of the market suppliers are regional clinics, the competitors with brand 
and cost advantages can use their cost advantages and brand awareness to widen the gap with their peers 
after they join in the market the future.

44 
 
4 Sustainable Environment 
4.1 Energy Management 
4.2 Greenhouse Gas Emissions 
4.3 Water Resources and Wastewater Management 
4.4 Waste Management 
4.5 ESG Procurement

45 
 
4 Sustainable Environment 
UVB adheres to the core value of “the way of great learning consists in manifesting one's bright virtue, consists in 
loving the people, consists in stopping in perfect goodness”, while pursuing corporate growth, we care about the 
environment and the community neighborhood environment. The daily operations of Headquarters and stores 
follow the United Nations Sustainable Development Goals (SDGs): “SDG 11: Sustainable Cities and Communities,”
“SDG 12: Responsible Consumption and Production,” “SDG 13: Climate Action,” “SDG 14: Life Below Water,” “SDG 
15: Life on Land” to reduce the impact of company operations on land, air, water and ecology. 
 
UVB has no manufacturing and production activities, nor is it an energy-intensive and major energy-consuming 
industry. It is not a source of greenhouse gas emissions that should be reported and registered by Environmental 
Protection Administration, Executive Yuan (Taiwan). Therefore, it is not directly affected by climate change related 
regulations such as the Greenhouse Gas Reduction Law. Standardize the risks to be undertaken. 
 
Although UVB is not an energy-intensive and major energy-consuming industry, the risk of being subject to climate 
change-related laws and regulations is relatively low. However, climate change has become a global challenge, and 
it is imperative to mitigate the impact of climate change. UVB will continue to pay attention to changes in relevant 
domestic and foreign laws and regulations, actively handle greenhouse gas inventory, emission control, and 
implement energy-saving and carbon-reduction policies, so as to fulfill the company's responsibilities and 
obligations in environmental protection. 
 
4.1 Energy Management 
Oneness Biotech highly values on the issues of climate change, energy management, and environmental 
protection. With a view to improving energy efficiency, and controlling and reducing GHS emissions, the 
Company employs energy saving and carbon reduction measures. According to the statistics of electricity 
consumption from 2020 to 2021 follows below: 
Power Consumption 
Headquarters 
-Nankang 
Branches and 
Stores 
Total (kWh) 
2020 
158,026 
630,277 
788,303 
2021 
109,596 
587,528 
697,124 
Note: The above statistics are only for the parent company. 
 
 
Continuously improve the lamps and air conditioners used in all stores, adopt energy-saving LED 
lamps and inverter air-conditioning equipment, and actively educate company personnel to 
develop behaviors that are more friendly to the environment. The company is not a 
manufacturing company, so ISO14001 is not applicable. 
 
Offices are required to turn off the lights during lunch breaks and turn off the lights and air-
conditioners after getting off work. 
Enforcing the energy conservation advocacy and all members engage in energy-saving activities 
to reduce unnecessary energy waste. 
Energy-saving lamps and energy-saving equipment are adopted in the main passage areas while 
lighting is turned off in areas not in operation. 
 
  
 
 
 
 
SDGs 11:Sustainable Cities 
and Communities 
SDGs 13:Climate Action

46 
 
4.2 Greenhouse Gas Emissions 
Climate anomalies caused by greenhouse gas emissions are the most challenging issues that the entire 
world is now facing. The Scope 1 of greenhouse gas emission of UVB is the number of liters of official 
vehicles refueling, the Scope 2 of greenhouse gas emission is the amount of electricity consumed by 
Taipower Company. UVB’s greenhouse gas emissions are self-management to calculate independently in 
order to understand the current situation and trends to allow early response. 
 
From 2020 to 2021, the boundary of electricity consumption includes the Headquarters office- Nangang, 
Benches and stores. The electricity consumption is based on the carbon emission coefficient of electricity 
announced by Taipower Corporation and the carbon emission coefficient of fuel oil announced by the 
Environmental Protection Agency. The total emissions are converted as follows: 
 
Iten 
Unit 
2021 
2020 
Petrol liters 
liter 
25,662.87 
24,829.83 
Diesel liters 
liter 
3,563.99 
2,892.69 
Scope 1 (direct) 
Ton/CO2e 
70.05 
66.30 
Total electricity consumption 
kWh 
697,124.00 
788,308.00 
Scope 2 (Energy Indirect) 
Ton/CO2e 
349.96 
395.73 
Scope 1 + Scope 2 
Ton/CO2e 
420.01 
462.03 
GHG Emission Intensity 
Ton/CO2e ÷ million turnover 
0.2132 
0.2844 
Net turnover 
(parent company) 
NT dollar 
1,969,645,844 
1,624,756,540 
Note: The above statistics are only for the parent company. 
 
Policies for Climate Change or Greenhouse Gas Management 
The greenhouse gas emissions of UVB are mainly indirect emissions, and the emission sources mainly 
come from the electricity required for air conditioning, equipment and lighting. The impact of climate 
change on the global environment is becoming more and more significant. UVB complies with the 
requirements of environmental protection laws and regulations, continues to promote energy 
conservation and carbon reduction measures, maintains sustainable operations, and fulfills its corporate 
responsibilities. 
1. Promote and implement energy saving and carbon reduction measures, and communicate policies to 
employees, suppliers, customers and other stakeholders. 
2. Strengthen publicity and encourage all employees to develop the habit of saving energy and resources. 
3. Turn off lighting equipment in unmanned areas in a timely manner, and turn off lights in office areas 
during lunch breaks to save energy. 
4. Establish an electronic form system to reduce paper usage. 
5. Promote the sharing of official vehicles, reduce the number of vehicle attendance and reduce fuel 
consumption. 
6. Establish a greenhouse gas emission inventory, conduct regular inspections, and manage and control 
emissions.

47 
 
4.3 Water Resources Management 
UVB attaches great importance to water resource management. However, the company is not a 
manufacturing industry, there is no sewage discharge from the production process or laboratory. The 
water consumption of the Headquarters of Nangang office, branches and stores were relatively small, and 
there is no major ecological impact on the water resources. 
 
Water consumption from 2020 to 2021 as described below: 
Iten 
Unit 
2021 
2020 
Water consumption 
metric Tons 
3,572.00 
4,755.00 
Water consumption Intensity 
metric Tons ÷ million turnover 
1.7907 
2.9266 
Net turnover (parent company) NT dollar 
   1,969,645,844     1,624,756,540  
Note: The above statistics are only for the parent company. 
Sustainable Benefits 
 
SDGs 14: Life Below Water 
 
SDGs 15: Life on Land 
 
 
4.4 Waste Management 
UVB is committed to the sustainable operation of the enterprise, and continuously strives to reduce the 
possible impact of waste on the environment. Through various voluntary actions, it avoids excessive 
packaging of products and jointly implements the responsibility of being environmentally friendly. 
 
UVB advocates convenient and paperless services such as online trading platforms and electronic payment 
to effectively reduce the energy consumption of customers' round-trip transportation and the use of paper. 
Fulfill corporate social responsibility. 
 
1. Save paper 
(1) Electronic document forms and processes reduce the use of paper and toner. 
(2) Complete utilization of paper: use 70P photocopying paper, promote double-sided printing; set up a 
waste paper recycling box to facilitate the reuse of the reverse side of the paper. 
2. Waste Statistics 
UVB has no manufacturing and production activities. The general waste in the headquarters office and 
branch stores is under the overall management of the building management committee, which cannot be 
calculated effectively, so the total weight of waste cannot be provided. 
 
Sustainable Benefits 
 
SDGs 12: Responsible 
Consumption and Production 
 
SDGs 15: Life on Land

48 
 
◼ 
Quantitative management goals for greenhouse gas reduction and water reduction 
Taking 2021 as the base year, the university reveals the quantitative management goals of greenhouse 
gas reduction and water reduction by 5% in 2022 and 2023: 
 
Item 
Unit 
2021 Actual 
2022 Target 
2023 Target 
GHG Emission Intensity Ton/CO2e ÷ million turnover 
0.2132 
0.2025 
0.1924 
Water consumption 
Intensity 
metric Tons ÷ million turnover 
1.7907 
1.701 
1.616 
 
 
4.5 ESG Procurement 
UVB actively reduces greenhouse gas emissions derived from corporate operations, and makes specific 
contributions to energy conservation and carbon reduction. We have given priority to purchasing products 
or services that have been verified by the government with the Green Mark, Energy Label, Water Efficiency 
Label, Green Building Material Label, so as to promote the sustainable use of resources. 
 
In the part of commodity procurement, UVB prioritizes suppliers who focus on ESG issues. In 2021, the 
procurement of suppliers concerned about ESG issues accounted for about 72% of the total procurement 
amount, an increase of 7% compared with 2020. We will continue to look for sourcing opportunities from 
suppliers that focus on ESG issues. 
Unit：NTD 
Year 
2021 
2020 
Net purchase 
567,049,285 
440,410,343 
Purchase amount of Suppliers concerned about 
ESG Issues 
410,762,187 
285,651,100 
Proportion of purchase amount of Suppliers 
concerned about ESG Issues 
72% 
65% 
Note: The above statistics are only for the parent company.

49 
 
5 Social Engagement 
5.1 Happy Workplace 
5.2 Talent Attraction, Retention and Cultivation 
5.3 Human Rights Management 
5.4 Healthy and Safe Working Environment 
5.5 Participation in Social Welfare

50 
 
5 Social Engagement 
UVB is committed to improving the quality of ophthalmic medical care and implementing the corporate sustainable 
management philosophy with the tenet of "full life cycle of the whole person, the whole eye". As an ophthalmology 
leader in Taiwan, UVB continues to give back to the community and is dedicated to the improvement of eye and 
vision health for the general public. 
In terms of social participation, UVB follows the United Nations Sustainable Development Goals (SDGs) to promote 
employee welfare, create a happy workplace, and move towards a sustainable corporate; externally, UVB 
cooperates with public welfare organizations and invests in social care activities all year round to promote the 
sustainable development of Taiwanese society. 
 
5.1 Happy Workplace 
A “strong cultivating corporate culture” and “fair performance system” is created to enable employees to maintain 
strong mental stamina and follow standards and methods in their work in this highly competitive industry. 
Employees are nurtured to experience “harvest and joy” as a promise of reward for their hard work. We provide 
employees with a happy and safe workplace environment, actively promote diversification and equal employment 
opportunities, implement gender equality policies, and create a friendly atmosphere of mutual respect between 
labor and management. The company adheres to the United Nations Sustainable Development Goals (SDGs): “SDG 
3: Good Health and Well-being,” “SDG5: Gender Equality,” “SDG8: Decent Work and Economic Growth,” and 
hopes to create a friendly and stimulating working environment and encourage employees to enhance their self-
worth. We strong believe that the sustainable development of corporates, the continuous establishment and 
development of talents are the absolute keys to success. 
 
In terms of promoting employment, UVB actively undertakes its responsibility as a “responsible employer” and a 
“stabilizing social force.” As of the end of 2021, UVB have 649 employees, these colleagues enjoy the full protection 
of the Labor Standards Act, thus highlighting the company’s desire to work collaboratively with employees to build 
UVB as a sustainable development 
corporate. 
 
◼ 
Gender Equality 
The University attaches great importance to gender equality in the career development of employees, actively 
implements the sustainable development goal of "SDG 5: Gender Equality", and does not discriminate in the 
selection, cultivation and retention of talents based on the gender of employees. 
In terms of human resource structure, as of the end of 2021, the average length of service of the current employee 
structure of UVB is 3.9 years and the average age is 34 years old. 
Regarding the education background, 90% of the employees have above College and University. In general, our 
workforce infuses a youthful and productive momentum to UVB. 
The proportion of female supervisors in management positions is more than 60% (96/150=64%), which shows that 
UVB only implements gender equality in employee development, and provides a stable working environment and 
guarantee. 
 
◼ 
Fair pay 
The company is committed to implementing an equal and friendly workplace. The overall salary is better than that 
of OTC biotechnology and medical companies, and does not differ due to factors such as gender, age, race, and 
nationality, so that employees can develop their personal value in an equal workplace environment. And contribute 
to the director. 
In 2021, the company's salary and compensation ratio between men and women in Taiwan, no matter whether it is 
a supervisory position or a general position, there is no significant difference in the annual salary and compensation 
ratio between female and male employees.

51 
 
 
◼ 
Human Resource Structure  (including employees of subsidiaries) 
 
Year 
2020 
2021 
Gender 
Female 
Male 
Total 
Female 
Male 
Total 
Number of 
employees 
Business 
239 
174 
413 
320 
180 
500 
administartion 
94 
38 
132 
100 
49 
149 
R&D 
0 
0 
0 
0 
0 
0 
Total 
333 
212 
545 
420 
229 
649 
Average age 
33 
38 
35 
32 
38 
34 
Average years of seniority 
3.18 
4.90 
3.85 
3.11 
5.29 
3.88 
Educational 
level 
% 
Ph. D 
5 
3 
8 
4 
3 
7 
Master 
15 
12 
27 
14 
13 
27 
College and 
University 
283 
155 
438 
368 
182 
550 
Senior high 
26 
35 
61 
32 
28 
60 
Under senior 
4 
7 
11 
2 
3 
5 
Number of new employees 
164 
77 
241 
217 
72 
289 
Number of resigned 
employees 
111 
44 
155 
128 
57 
185 
Rank 
Manager 
78 
50 
128 
96 
54 
150 
Non-manager 
255 
162 
417 
324 
175 
499

52 
 
5.2 Talent Attraction, Retention and Cultivation 
◼ 
Multiple recruitment channels 
In order to continue to growth and innovate, UVB must heavily rely on human capital and recruit talents in medical, 
R&D, information, marketing and sales. The company recruits outstanding talents that meet the needs of the 
company through multiple channels such as campus recruitment, 104 Job Bank, internal employee 
recommendations and talent hunting consultants. At the same time, we will closely communicate and cooperate 
with academic research units and hospitals to ensure the innovation and marketability of products and services. In 
response to organizational development and expansion, the number of employees in 2021 increased by 19% 
compared to 2020. 
 
◼ 
Various employee welfare measures, further education, training, retirement systems, 
and their implementation status, as well as labor-management agreements and 
various employee rights and interests protection measures. 
1.Employee Welfare 
In order to strengthen employee welfare measures and improve employee welfare, the Company established an 
Employee Welfare Committee on January 03, 2003, and regularly held dinner parties, distributed wedding and 
funeral subsidies, condolences for injuries and illnesses, gifts for three major festivals, etc. All employees 
participate in labor insurance and nation health insurance. 
Aperiodic email announcements regarding employee benefit information, (Health checkups and employee travel, 
once a year), Welfare Committee information, education and training course information. 
Aperiodic gatherings, grants for festivals, wedding, funeral and medical assistance. 
2. Further education and training 
The Company's training fee for the year 2021 was NT$ 892,000, and various educational and training sessions 
were designed and organized for all colleagues. In addition, an enterprise management consulting company was 
commissioned to make up for the insufficiency of the Company's internal training, so that employees can work 
in a growing environment. 
Education and training: send employees to take external training or attend workshops organized by relevant 
academic institutions irregularly and organize internal educational training periodically to improve the skills of 
employees and further create the overall benefit of the Company and employees. The education and training 
achievements in 2021 are as follows: 
Item 
Total Persons 
Total Hours 
Average Hours Total Expenses 
New employee orientation 
289 
4070 
17.5 
106,930 
Professional training 
383 
3726 
10 
689,325 
General education training 
491 
2751 
5.25 
95,745 
Total 
1163 
10547 
10.9 
892,000 
3. Retirement system and its implementation status: 
The Company has formulated the retirement guidelines, which have been in line with the implementation of the 
Labor Pension Act (hereinafter referred to as the “New System”) since July 1, 2005. The payment of the pension 
is made by the Company by setting aside not less than 6% of the monthly salary on a monthly basis to be 
deposited in the individual dedicated account for labor pensions. The original labor retirement reserve 
appropriation account under the Labor Standards Act had been settled in accordance with the law on June 30, 
2011. 
4. Labor-management agreements and various measures to protect the rights and interests of 
employees 
The Company is an industry subject to the Labor Standards Act, and all operations are carried out in accordance 
with the Labor Standards Act. The labor-management relationship is harmonious, and there is no labor-
management dispute in 2021.  
The Company has established a labor-management meeting by election in accordance with the law, and regularly 
holds meetings on corporate governance communication and coordination, labor-management relations, and 
labor-management cooperation matters. 
⚫ Performance evaluations and interviews：every 6 months, 2 performance evaluations and 
interviews in 2021. 
⚫ Quarterly labor relations meetings：5 labor relations meetings in 2021.

53 
 
◼ 
Remuneration Policy 
According to the Company's Articles of Incorporation, the Company shall distribute 1% to 10% of 
the profit for the year as employee compensation. However, if the Company still has accumulated losses, 
it shall make up for the loss. Employee compensation may be in stock or cash, and the recipients of the 
stock or cash may include employees of subordinate companies who meet certain conditions. The 
distribution of employee compensation shall be reviewed by the Compensation and Remuneration 
Committee, submitted to the Board of Directors for resolution, and reported to shareholders. 
 
◼ 
Performance Management 
Work goal setting, management and assessment basis 
1. Semi-annual action plan formulation (project work and routine affairs) 
2. Weekly, monthly and quarterly work progress management and tracking 
3. Semi-annual work review form review score 
4. Execution of annual appraisal 
Goal setting process: Top→Down 
1. In order to achieve the KPI of the enterprise, there is an action plan for the department/job, 
which is implemented by each unit 
2. Everyone's job role contributes to the achievement of corporate goals 
Metrics should be set according to the "SMART" principle 
S —Specific 
      The formulation of each goal clearly states that it must be specific and not a generalization. 
M—Measurable 
      Each objective should be set with quantitative indicators as far as possible. 
A—Achievable 
      All goals must be achievable, realistic and challenging. 
R—Relevant 
      Each objective must relate to the focus of job performance. 
T—Timely has a time range 
     Each goal must be completed within a limited time. 
◼ 
Salary Structure 
The company's governance and operation management policy is not only aimed at the expression of 
actual operating results, but also closely links management indicators, departmental work goals and 
individual performance, fully integrates corporate operations and implements our founding purpose, 
vision and mission, and sustainable management. 
◆ 
Monthly salary: Applicants' expectations and salary market conditions must meet the salary standards 
for graded positions. Job salary, additional license, expiry of probationary period, and job promotion. 
◆ 
Bonuses: monthly or quarterly operating bonuses, year-end bonuses, employee remuneration 
distribution, project/incentive bonuses 
◆ 
Year-end bonus 
The total year-end bonuses for 2020 and 2021 are between 3% and 7% of the current year's pre-tax profit and 
loss, and are issued according to the assessment standards. 
Assessment standard: 4 (level) = excellent; 3 (level) = good; 2 (level) = good, for the standard, most of them; 1 
(level) = those who have not reached the probationary period or the performance is not as expected or otherwise 
special Considerer; 0 (grade) = poor (end of year not given).

54 
 
 
5.3 Human Rights Management 
 
◼ 
Human Rights Policy 
In order to fulfill corporate social responsibility, UVB protects the basic human rights of all employees, 
customers and stakeholders. We follow the “United Nations Universal Declaration of Human Rights”, the 
“United Nations Guiding Principles on Business and Human Rights”, the “United Nations Global Compact” 
and the “ILO Declaration on Fundamental Principles and Rights at Work”, respect internationally 
recognized basic human rights, and abide by the labor laws and regulations of the place of operation, and 
formulate human rights policies and specific management plans. 
⚫ Diversity, inclusiveness and equal opportunity 
⚫ Prohibition of forced labor and child labor 
⚫ Provide fair and reasonable compensation and working conditions 
⚫ Provide a safe, hygienic and healthy working environment 
⚫ Respect employees’ liberty of assembly and association 
 
◼ 
Communication feedback and complaints channel 
UVB attaches great importance to the opinions of all parties, and is committed to providing open and 
transparent communication channels. The company has a complaint hotline and mailbox, and holds 
quarterly labor-management meetings, and an interview is conducted with new employees when their 
probation period expires and with resigned employees, etc., so that colleagues can make use of various 
channels to give feedback on the organizational system and work environment. 
The official website provides a contact platform for investors, customers, employees, suppliers, 
communities, and news media to give feedback. It is published in the “Stakeholders Area” based on 
categories and lists all communication and feedback content since 2021 in order to provide our response 
and attention to multiple voices. 
 
◼ 
Internal communication and complaint channels 
Employee complaint email: winnie.chan@eyecenter.com.tw

55 
 
5.4 Healthy and Safe Working Environment 
UVB maintains strict standards for workplace safety, formulates “Occupational Health and Safety 
Management Manual”, establishes the workplace safety management mechanism, and creates a safe 
workplace. The Company identifies, evaluates, and manages hazards in workplace to reduce potential 
threats while generating teaching materials with reference to common occupational accidents to educate 
our employees and to strengthen their safety awareness in order to prevent accidents. 
 
◼ 
Work environment and employee personal safety protection measures 
The company has promulgated the "Anthropogenic Hazard Prevention Program", "Abnormal Workload 
Promoting Disease Prevention Implementation Program", etc. for labor safety and hygiene measures, 
including accidents, fire safety, electrical operation safety, machinery and equipment operation safety, first 
aid and rescue, and the preparation, maintenance and use of protective equipment. , accident notification 
and reporting, etc., all have relevant regulations and regular education and training to ensure a good 
working environment and employee personal safety protection. 
 
⚫ 
When employee arrive on duty, they all carry out safety and health education and training according 
to the law (61 people trained in 2021, a total of 183 hours); and regularly hold first aid and fire drill 
training courses (2021 annual training course date is November 17). 
⚫ 
In addition, it also provides employee health check and related health care knowledge courses, so 
that employees can be well cared for (184 staff health check in 2021, 1 day health training course). 
⚫ 
Regularly conduct fire escape drills for employees to strengthen employees' safety escape concept 
(in 2021, due to COVID 19, crowds were avoided, and no fire drill was held; in 2022, a fire drill was 
held on September 27). 
⚫ 
Regular occupational safety publicity information sharing, 12 times of occupational safety publicity 
in 2021. 
 
◼ 
Occupational Injuries have occurred from2020 to 2021. 
Year 
2020 
2021 
Number of Occupational Injuries 
3 
3 
Number of employees 
545 
649 
Occupational Injury Rate 
0.55% 
0.46%

56 
 
 
◼ 
The official website provides a contact platform “Sexual Harassment Prevention Area”, 
content include: 
⚫ The purpose: 
In order to prevent sexual harassment and protect the rights and interests of victims, the company 
has formulated the main points of sexual harassment prevention complaints and investigation and 
handling in accordance with the provisions of Paragraph 1 and 2 of Article 7 of the Sexual Harassment 
Prevention and Control Act. 
⚫ Scope: 
These regulations apply to the sexual harassment behavior of the employees of the company to which 
the Sexual Harassment Prevention and Control Law should be applied, but the sexual harassment 
behavior should be handled by the Gender Work Equality Act or the Gender Equality Education Act, 
and this method does not apply. 
⚫ If you discover or learn about sexual harassment incidents, the complaint hotline: 
Hotline: (02) 26558000 Human Resources Department 
Fax line: (02) 26557890 
email: hr@eyecenter.com.tw 
⚫ Operational regulations related to the prevention and control of sexual harassment incidents: 
Sexual Harassment Prevention Complaint, Investigation and Handling Points 
Sexual Harassment Complaint 
Workplace Sexual Harassment Prevention Measures Complaints and Punishments

57 
 
5.5 Participation in Social Welfare 
UVB is well aware of the responsibilities and missions that enterprises shoulder to the society. By 
actively participating in various activities, the power of the enterprise will be properly exerted and bring 
changes and influences to the society. 
 
◼ 
The implementation status of the promotion of sustainable development in 2021 
 
1. 
In Taiwan, assisted cooperative clinics to conduct a total of 30 free clinics, serving a total of 
nearly 1,200 people in public welfare vision health free clinics; and a total of 8 vision care 
lectures; 
2. 
In China, a total of 459 sessions of free eye care medical counseling for children and adolescents 
were held in mainland China, serving nearly 133,000 people; 1,055 sessions of free cataract 
medical counseling were held, serving nearly 75,000 people; and a total of 122 speeches on 
vision care. 
3. 
Assist cooperative clinics to participate in the Taipei City and New Taipei City Health Bureau's 
promotion of high myopia prevention and control programs for school children. 
4. 
When you gain the benefit from the society, you always return the good back to the society. The 
Company takes practical actions to care for social welfare. During the increasingly severe period 
of the COVID-19 pandemic situation, the medical nurses and police in the hot areas of both 
Taipei City and New Taipei City were facing huge challenges. For this purpose, UVB assisted to 
fundraise NT$ 3 million to bring out the best of all society to take physical actions to support the 
medical and police personnel; In addition, we also teamed up with Carl Zeiss to make a joint 
donation of 4,500 sets of anti-pandemic goggles to the Social Welfare Department of the Taipei 
City Government, the Social Welfare Department of the New Taipei City Government, and the 
ROC Friends of Police Association. It is our hope that, with practical actions, we can jointly 
become the most powerful backing for the front-line personnel to fight against the “pandemic” 
together with one life on the same island！

58 
 
Chapter 6  Appendix：GRI Content Index 
● The material topics of the year. 
The ESG report is not guaranteed/assured by an external independent agency. 
Topics 
Disclosure 
Content 
Chapter 
Page 
Note 
GRI 102: General Disclosures 
Organizational 
Profile 
102-1 
Name of the Organization 
2. About Us 
11 
 
102-2 
Activities, brands, 
products, and services 
2. About Us 
11 
 
102-3 
Location of headquarters 
2. About Us 
11 
 
102-4 
Location of operations 
2. About Us 
11 
 
102-5 
Ownership and legal form 
2. About Us 
11 
 
102-6 
Markets served 
2. About Us 
11 
 
102-7 
Scale of the organization 
2. About Us 
11 
 
102-8 
Information on employees 
and other workers 
5.1 Happy Workplace 
48 
 
102-9 
Supply chain 
2.6 Supply Chain of Vision 
correction and 
Ophthalmology 
19 
 
102-10 
Significant changes to the 
organization and its supply 
chain 
2. About Us 
11 
 
102-11 
Precautionary principles 
or approach 
3.2 Risk Management 
35 
 
102-12 
External initiatives 
− 
− 
Without participating 
in external initiatives 
102-13 
Membership of 
associations 
2.7 Participation in External 
Associations 
20 
 
Strategy 
102-14 
Statement from senior 
decision-maker 
Chairman’s Message 
03 
 
Ethics and 
Integrity 
102-16 
Values, principles, 
standards, and norms of 
behavior 
3.1 Governance in Practice 
24 
 
102-17 
Mechanisms for advice 
and concerns about ethics 
3.1 Governance in Practice 
24 
 
Governance 
102-18 
Governance structure 
3.1 Governance in Practice 
24 
 
102-19 
Delegating authority 
1.4 Promote Corporate ESG 
10 
 
102-20 
Executive-level 
responsibility for 
economic, environmental, 
and social topics 
1.4 Promote Corporate ESG 
10 
 
102-21 
Consulting stakeholders 
on economic, 
environmental, and social 
topics 
1.4 Promote Corporate ESG 
10 
 
102-22 
Composition of the 
highest governance body 
and its committees 
3.1 Governance in Practice 
24 
 
102-25 
Conflicts of interest 
3.1 Governance in Practice 
24 
 
102-36 
Process for determining 
remuneration 
3.1 Governance in Practice 
24 
 
Shareholder 
Engagement 
102-40 
List of stakeholder groups 
1.1 Identify the 
Stakeholders 
06 
 
102-41 
Collective bargaining 
agreements 
NA 
− 
No unions were 
established, and no 
collective bargaining 
agreements were 
signed 
102-42 
Identifying and selecting 
stakeholders 
1.1 Identify the 
Stakeholders 
06 
 
102-43 
Approach to stakeholder 
engagement 
1.2 Issues of Concerns for 
Stakeholders  
07 
 
102-44 
Key topics and concerns 
raised 
1.2 Issues of Concerns for 
Stakeholders  
07

59 
 
 
Topics 
Disclosure 
Content 
Chapter 
Page 
Note 
GRI 102: General Disclosures 
Reporting 
Practice 
102-45 
Entities included in the 
consolidated financial 
statements 
About the ESG report 
04 
 
102-46 
Defining report content 
and topic boundaries 
1.3 Identify the Material 
Topics 
08 
 
102-47 
List of material topics 
Restatement of 
information 
1.3 Identify the Material 
Topics 
08 
 
102-48 
Changes in reporting 
No significant change 
− 
 
102-49 
Changes in reporting 
− 
− 
This report is 
published for the 
first time 
102-50 
Reporting period 
About the ESG Report 
04 
 
102-51 
Date of most recent report 
− 
− 
This report is 
published for the 
first time 
102-52 
Reporting cycle 
About the ESG Report 
04 
 
102-53 
Contact person for 
questions regarding the 
report 
About the ESG Report 
04 
 
102-54 
Claims of reporting in 
accordance with the GRI 
Standards 
About the ESG Report 
04 
 
102-55 
GRI content index 
About the ESG Report 
04 
 
102-56 
External assurance 
NA 
04 
This report is not 
guaranteed / 
assured 
by an external 
independent agency 
Economic Aspect 
⚫ Economic Performance 
GRI 103 
Management 
Approach 
103-1 
Explanation of the 
material topic and its 
boundaries 
 
1.3 Identify the Material 
Topics 
08 
 
103-2 
The management 
approach and its 
components 
2.1 Business Philosophy 
2.2 Technology and R&D 
2.3 Quality Management 
2.4 Competition niche 
2.5 Strategies and Actions 
3.6 Business Performance 
14 
15 
16 
20 
21 
42 
 
103-3 
Evaluation of the 
management approach 
3.6 Business Performance 
42 
 
GRI 201 
Economic 
Performance 
201-1 
Direct economic value 
generated and distributed 
3.6 Business Performance 
42 
 
201-2 
Financial implications and 
other risks and 
opportunities due to 
climate change 
3.2 Risk Management 
37 
 
GRI 203 
Indirect 
Economic 
Impacts 
203-1 
Infrastructure investments 
and services 
3.2 Risk Management 
3.3 Legal Compliance 
3.4 Cyber Security 
16 
20 
21 
 
GRI 205 
Anti-
corruption 
201-1 
training about anti-
corruption 
policies and procedures 
provided supported 
Communication and 
3.1 Governance in Practice 
24 
 
205-3 
Confirmed incidents of 
corruption and action 
taken 
− 
− 
No such incidents 
occurred in 2021 
GRI 206 
Anti-
competitive 
Behavior 
206-1 
Legal actions for anti-
competitive behavior, 
and anti-trust, and 
monopoly practices 
− 
− 
No such incidents 
occurred in 2021

60 
 
 
Topics 
Disclosure 
Content 
Chapter 
Page 
Note 
Environmental Aspect 
  Energy 
GRI 302 
Energy 
302-1 
consumption within the 
organization 
4.1 Energy Management 
45 
 
302-4 
Reduction of energy 
consumption 
4.1 Energy Management 
45 
 
  Water and Effluents 
GRI 303 
Water and 
Effluents 
303-3 
Water withdrawal 
4.3Water Resources and 
Wastewater Management 
47 
 
  Emissions 
GRI 305 
Emissions 
305-2 
Energy indirect (Scope 2) 
greenhouse gas emissions 
4.2 Greenhouse Gas 
Emissions 
46 
 
305-5 
Reduction of greenhouse 
gas emissions 
4.2 Greenhouse Gas 
Emissions 
46 
 
305-6 
Emissions of ozone-
depleting substances(ODS) 
4.2 Greenhouse Gas 
Emissions 
46 
 
305-7 
Nitrogen oxides(NOx), 
sulfur oxides(SOx), and 
other significant air 
emissions 
4.2 Greenhouse Gas 
Emissions 
46 
 
  Waste 
GRI 306 
Waste 
306-2 
Management of significant 
waste-related impacts 
4.4 Waste Management 
47 
 
306-3 
Waste generated 
4.4 Waste Management 
47 
 
306-4 
Waste diverted from 
disposal 
4.4 Waste Management 
47 
 
⚫ Environmental Compliance 
GRI 103 
Management 
Approach 
103-1 
Explanation of the material 
topic and its boundaries 
1.3 Identify the Material 
Topics 
08 
 
103-2 
The management approach 
and its components 
3.3 Legal Compliance 
38 
 
103-3 
Evaluation of the 
management approach 
3.3 Legal Compliance 
38 
 
GRI 307 
Environmental 
Compliance 
307-1 
Non-compliance with 
environmental laws and 
regulations 
3.3 Legal Compliance 
38

61 
 
 
Topics 
Disclosure 
Content 
Chapter 
Page 
Note 
Social Aspect 
  Employment 
GRI 401 
Employment 
401-1 
New employee hires and 
employee turnover 
5.1 Happy Workplace 
50 
 
401-2 
Benefits provided to full-
time employees that are 
not provided to temporary 
or part-time employees 
5.2 Talent Attraction, 
Retention and Cultivation 
52 
 
401-3 
Parental leave 
5.2 Talent Attraction, 
Retention and Cultivation 
52 
 
GRI 402 
Labor/Manage
ment Relations 
402-1 
Minimum notice periods 
regarding operational 
changes 
5.2 Talent Attraction, 
Retention and Cultivation 
52 
 
 Occupational Safety and Health 
GRI 403 
Occupational 
Safety and 
Health 
403-1 
Occupational safety and 
health management 
system 
5.4 Healthy and Safe 
Working Environment 
55 
 
403-2 
Hazard identification, risk 
assessment, 
and incident investigation 
5.4 Healthy and Safe 
Working Environment 
55 
 
403-3 
Occupational health 
services 
5.4 Healthy and Safe 
Working Environment 
55 
 
403-4 
Worker participation, 
consultation, and 
communication 
on occupational safety and 
health 
5.4 Healthy and Safe 
Working Environment 
55 
 
403-5 
Worker training on 
occupational safety and 
health 
5.4 Healthy and Safe 
Working Environment 
55 
 
403-6 
Promotion of worker 
health 
5.4 Healthy and Safe 
Working Environment 
55 
 
403-7 
Prevention and mitigation 
of occupational safety and 
health impacts directly 
linked by business 
relationships 
5.4 Healthy and Safe 
Working Environment 
55 
 
403-9 
Work-related injuries 
5.4 Healthy and Safe 
Working Environment 
55 
 
403-10 
Work-related illness 
5.4 Healthy and Safe 
Working Environment 
55 
 
 Training and education 
GRI 404 
Training and 
Education 
404-1 
Average hours of training 
per year per employee 
5.2 Talent Attraction, 
Retention and Cultivation 
52 
 
404-3 
Percentage of employees 
receiving regular 
performance and career 
development reviews 
5.2 Talent Attraction, 
Retention and Cultivation 
52 
 
Diversity and Equal Opportunity 
GRI 405 
Diversity and 
equal opportunity 
405-1 
Diversity of governance 
bodies and employees  
3.1 Governance in Practice 
5.1 Happy Workplace 
26 
50 
 
GRI 406 
Non-
discrimination 
406-1 
Incidents of discrimination 
and corrective actions 
taken 
5.3 Human Rights 
Management 
54 
No incidents of 
discrimination 
in 2021 
GRI 409 
Forced or 
Compulsory 
Labor 
409-1 
Operations and suppliers at 
significant risk for incidents 
of forced or compulsory 
labor 
5.3 Human Rights 
Management 
54 
No such 
incidents in 2021 
GRI 412 
Human Rights 
Assessment 
412-1 
Operations that have been 
subject to human rights 
reviews or impact 
assessments 
5.3 Human Rights 
Management 
54 
The Company has 
formulated policies 
and management 
scheme regarding 
human rights

62 
 
 
Topics 
Disclosure 
Content 
Chapter 
Page 
Note 
⚫ Quality Management 
GRI 103 
Management 
Approach 
103-1 
Explanation of the material 
topic and its Boundary 
1.3 Identify the Material 
Topics 
08 
 
103-2 
The management approach 
and its components 
2.3 Quality Management 
16 
 
103-3 
Evaluation of the 
management approach 
2.3 Quality Management 
16 
 
GRI 416 
Customer 
Health 
and Safety 
416-1 
Assessment of the health 
and safety impacts of 
product and service 
categories 
2.3 Quality Management_ 
Product Safety Monitoring 
18 
 
416-2 
Incidents of non-
compliance concerning the 
health 
and safety impacts of 
products and services 
2.3 Quality Management_ 
Product Safety Monitoring 
18 
 
GRI 417 
417-1 
Requirements for product 
and service information 
and labeling 
2.3 Quality Management_ 
Marketing and Customer 
Relations  
19 
 
417-2 
Incidents of non-
compliance concerning 
product and service 
information and labeling 
2.3 Quality Management_ 
Marketing and Customer 
Relations  
19 
 
417-3 
Incidents of non-
compliance concerning 
marketing communications 
2.3 Quality Management_ 
Marketing and Customer 
Relations  
19 
 
GRI 418 
Customer 
Privacy 
418-1 
Substantiated complaints 
concerning breaches of 
customer privacy and 
losses of customer data 
2.3 Quality Management_ 
Customer Right and 
Privacy 
19 
 
⚫ Legal Compliance 
GRI 103 
Management 
Approach 
103-1 
Explanation of the material 
topic and its Boundary 
1.3 Identify the Material 
Topics 
08 
 
103-2 
The management approach 
and its components 
3.3 Legal Compliance 
38 
 
103-3 
Evaluation of the 
management approach 
3.3 Legal Compliance 
38 
 
GRI 419 
Socioeconomic 
Compliance 
419-1 
Non-compliance with laws 
and regulations in the 
social and economic area 
3.3 Legal Compliance 
38 
 
⚫ Cyber Security 
GRI 103 
Management 
Approach 
103-1 
Explanation of the material 
topic and its Boundary 
1.3 Identify the Material 
Topics 
08 
 
103-2 
The management approach 
and its components 
3.4 Cyber Security 
39 
 
103-3 
Evaluation of the 
management approach 
3.4 Cyber Security 
39 
 
Cyber Security 
- 
Number of breaches to 
Cyber Security 
3.4 Cyber Security 
39 
No Cyber security 
incidents in 2021 
⚫ Intellectual Property Rights Protection 
GRI 103 
Management 
Approach 
103-1 
Explanation of the material 
topic and its Boundary 
1.3 Identify the Material 
Topics 
08 
 
103-2 
The management approach 
and its components 
3.5 Intellectual Property 
Rights Protection 
41 
 
103-3 
Evaluation of the 
management approach 
3.5 Intellectual Property 
Rights Protection 
41 
 
Intellectual 
Property 
Rights 
Protection 
- 
Accumulated number of 
patent applications 
3.5 Intellectual Property 
Rights Protection 
41

63 
 
Appendix B 
Sustainability Accounting Standards Board（SASB）Content Index 
Industry Category：HEALTH CARE DISTRIBUTORS 
 
Code 
Accounting 
Metric 
Category 
Disclosure 
Chapters 
Page 
Fleet Fuel Management 
HC-DI-110a.1 
Payload fuel 
economy 
Quantitative 
0 (The optical glasses products, 
ophthalmic instruments and 
equipment, and ophthalmic drug 
consumables distributed by the 
company are all delivered directly 
to customers by suppliers, without 
transportation equipment and 
without consumption of 
transportation fuel.) 
– 
– 
HC-DI-110a.2 
Description of 
efforts to reduce 
the environmental 
impact of logistics 
Discussion and 
Analysis 
The company places an order with 
the supplier in advance in 
accordance with the demand 
schedule when purchasing, and 
strives to pursue the unified 
shipment of the ordered products 
without out-of-stock. When 
delivering the goods, the products 
that meet the needs of the same 
customer should be delivered as 
much as possible to avoid multiple 
times. Transportation adds to the 
environmental burden. 
4.2 Greenhouse 
Gas Emissions 
46 
Product Safety 
HC-DI-250a.1 
Total amount of 
monetary losses as 
a result of legal 
proceedings 
associated with 
product safety 
Quantitative 
0 (The company did not have such 
incidents in the reporting year.) 
– 
– 
HC-DI-250a.2 
Description of 
efforts to minimize 
health and safety 
risks of products 
sold associated 
with 
toxicity/chemical 
safety, high abuse 
potential, or 
delivery 
Discussion and 
Analysis 
All the products distributed by the 
company need to be approved by 
the competent authority before 
they can be imported. During 
product inspection and 
registration, a product 
biocompatibility report is also 
provided to ensure that the 
product will not produce toxicity 
when it comes into contact with 
the human body. 
2.3 Quality 
Management_ 
Product Safety 
Monitoring 
18 
Counterfeit Drugs 
HC-DI-260a.1 
Description of 
methods and 
technologies used 
to maintain 
traceability of 
products 
throughout the 
distribution chain 
and prevent 
counterfeiting 
Discussion and 
Analysis 
The company has introduced the 
TIPTOP ERP management system, 
and the procurement and 
shipment operations are 
controlled through the system, 
and complete records are kept 
from ordering to suppliers to 
delivery to clients. "Adverse Drug 
Reaction Notification Operation 
Method", "Recall Mechanism and 
Handling Operation Method" and 
other regulations to improve 
product safety and medical quality. 
2.3 Quality 
Management_ 
Product Safety 
Monitoring 
18 
HC-DI-260a.2 
Discussion of due 
diligence process 
to qualify 
suppliers of drug 
products and 
medical 
equipment and 
devices 
Discussion and 
Analysis 
The company has formulated the 
"Code of Ethics and Conduct" and 
the "Ethics and Morals Publicity 
and Reporting System for 
Practitioners", and strictly abides 
by the "Pharmaceutical Affairs 
Law", "Pharmaceutical Affairs Law 
Enforcement Rules" and other 
regulations related to 
pharmaceuticals and medical care. 
Internal education and training are 
held on a regular basis to ensure 
compliance with requirements. 
2.3 Quality 
Management_ 
Product Safety 
Monitoring 
18

64 
 
 
Code 
Accounting 
Metric 
Category 
Disclosure 
Chapters 
Page 
HC-DI-260a.3 
Discussion of 
process for alerting 
customers 
and business 
partners of 
potential or known 
risks associated 
with counterfeit 
products 
Discussion and 
Analysis 
The medicines, consumables and 
equipment suppliers distributed by 
the company have been reviewed 
and approved by the competent 
authority, and the products 
distributed by the company have 
been reviewed and approved by 
the competent authority, and can 
only be imported after passing 
through multiple checks, so there is 
no possibility of selling counterfeit 
products. 
2.3 Quality 
Management_ 
Product Safety 
Monitoring 
18 
Product Lifecycle Management 
HC-DI-410a.1 
Discussion of 
strategies to 
reduce the 
environmental 
impact of 
packaging 
throughout its 
lifecycle 
Discussion and 
Analysis  
The medicines, consumables and 
equipment distributed by the 
company are all packaged by the 
supplier before shipment. After 
receiving the shipment, the 
company will continue to use the 
original packaging and deliver it 
directly to the customer, and will 
not repack or change the 
packaging. 
4.4 Waste 
Management 
47 
HC-DI-410a.2 
Amount (by 
weight) of products 
accepted for take-
back and reused, 
recycled, or 
donated 
Quantitative 
0 (The company did not have such 
incidents in the reporting year.) 
– 
– 
Business Ethics 
HC-DI-510a.1 
Description of 
efforts to minimize 
conflicts of interest 
and unethical 
business practices 
Discussion and 
Analysis  
The company regards "business 
performance", "compliance with 
laws and regulations", "medical 
security" and "information security 
protection" as major issues of 
corporate sustainable development, 
and strives to promote a corporate 
governance culture of integrity and 
transparency. 
3.1 Governance 
in Practice 
26 
HC-DI-510a.2 
Total amount of 
monetary losses as 
a result of legal 
proceedings 
associated with 
bribery, corruption, 
or other unethical 
business 
practices 
Quantitative 
0 (The company did not have such 
incidents in the reporting year.) 
– 
– 
Activity Metric 
HC-DI-000.A 
Number of 
pharmaceutical 
units sold by 
product category 
Quantitative 
(NT$ thousand) 
Glasses frames and lenses 
165,779 
Long-wearing contact lenses and 
OL Lens 211,047 
Disposable Contact Lenses and 
Potions 
86,679 
Health food and others 
155,210 
2021 Annual 
Report, p.79 
– 
HC-DI-000.B 
Number of medical 
devices sold by 
product category 
Quantitative 
(NT$ thousand) 
Laser Consumables 
1,398,983 
Pharmaceutical consumables 
399,541 
2021 Annual 
Report, p.79 
–

65 
 
Appendix C 
Task Force on Climate-Related Financial Disclosures（TCFD） 
According to The Global Risks Report 2022 issued by World Economic Forum, enterprises, governmental 
organizations, and civil leaders interviewed consider climate action failure and extreme weather as the 
top 2 most severe risks of the top 10 global risks over the next 10 years. "extreme climates" are the risk 
with the highest probability of occurrence and that failure to act against climate change will have the 
greatest impact on the world in long run, causing environmental damage and loss of 
biodiversity. Mitigating climate change has become the world’s most urgent problem that should be solved. 
 
In addition, the report also mentioned that after the "26th United Nations Climate Change Conference 
(COP26)" at the end of 2021, current scientific evidence has confirmed that the global temperature 
increase in 2021 has risen by 1.2°C compared to the global average temperature before the industrial 
revolution. . COP26 believes that all countries in the world must indeed achieve the goal of net zero 
emissions (Net Zero) by 2050, and introduce "long-term climate strategies (Long-term strategies, LTSs)" 
and "nationally determined contributions (NDCs)" in order to At the end of the 21st century, the most 
optimistic global warming rate of 1.8°C is reached. 
 
Implementing ESG strategies and promoting low-carbon operations has become a global development 
trend, UVB recognizes the enormous impact of climate change on the economy, society, and the 
environment. As the leader of vision biotechnology brand company in Taiwan, we must heed our corporate 
social responsibility and respond to the challenges brought forth by climate change. To measure and 
analyze the impact of climate-related risks and to formulate control measures, we adopted the framework 
from the Task Force on Climate-related Financial Disclosure (TCFD) issued by the Financial Stability Board 
(FSB). Based on the framework, we disclosed our governance, strategies, risk management and metrics, 
and targets to help investors and stakeholders understand UVB’s climate actions. 
 
 
Source：Final Report: Recommendations of the Task Force on Climate-related Financial Disclosures (June 2017)

66 
 
01 Governance 
UVB stay highly attentive of our climate change risks and opportunities to ensure that we can fulfill our 
responsibilities to society, the environment, and all our stakeholders. All members of our management 
team from our chairman to senior managers consider climate change to be an important corporate issue 
and work to monitor and manage climate topics using an effective governance framework. 
 
The Board of Directors of UVB is the highest governance unit to drive sustainable development. Based on 
the principles of ethical governance and protection of shareholders’ equity, the Board of Directors 
oversees a wide range of environmental risks and opportunities, including climate change-related impacts. 
 
In order to implement sustainable measures, the Board of Directors approved the “ Sustainable 
Development Best Practice Principles” and established ESG Office to carry out various sustainability 
actions. In terms of climate action, the Office acts as a platform for horizontal connection and vertical 
integration, self-management completed 2021 and 2020 greenhouse gas inventory and disclosure, and 
the converted total emissions are as follows: 
Iten 
Unit 
2021 
2020 
Scope 1 (direct) 
Ton/CO2e 
70.05 
66.30 
Scope 2 (Energy Indirect) 
Ton/CO2e 
349.96 
395.73 
Scope 1 + Scope 2 
Ton/CO2e 
420.01 
462.03 
GHG Emission Intensity 
Ton/CO2e ÷ million turnover 
0.2132 
0.2844 
Net turnover (parent company) 
NTD million dollar 
1,969.6458 
1,624.7565 
 
Each team, based on its responsibilities, evaluates potential climate-related risks and opportunities, 
formulates countermeasures, plans, executes, and discloses greenhouse gas inventory, and regularly 
tracks carbon reduction performance. 
 
2021 years as the base year, revealing the GHG reduction management goals for 2022 and 2023: 
Item 
Unit 
2021 Actual 
2022 Target 
2023 Target 
GHG Emission Intensity Ton/CO2e ÷ million turnover 
0.2132 
0.2025 
0.1924 
 
 
 
 
 
 
 
 
Governance & Sustainable Development Office 
Affiliated to the board of directors, at least once a year, the target 
progress report of the task force. 
Project teams such as the climate change and greenhouse gas 
implementation teams have been established under the ESG Office 
and are dedicated to the actions and goals of their relevant issues. 
Climate change 
implementation team 
Greenhouse gas 
implementation team 
Board of Directors

67 
 
02 Strategy 
ESG Office assess the current major climate risks and opportunities faced by UVB using the TCFD items 
and used these to build a TCFD materiality matrix, to analyze short term, intermediate, and long-term 
potential physical and transition risks as well as related business opportunities. The Company then 
formulated mitigation and adaptation strategies to enhance corporate climate resilience, as shown below: 
 
High 
 
 
❻ 
 
❺ 
 
 
Physical Risk 
❶ Extreme rainfall and droughts 
❷ Increase of severity and frequency 
  of extreme climate events 
❸ Long-term rise in average 
  temperature 
impact 
 
 
         ❹ 
 
 
 
❶ 
 
Transition Risk 
❹ Market uncertainty 
❺ Changes in consumer behavior 
❻ International agreements or 
national policies 
 
 
 
Low 
 
 
❾ 
❽ 
❼ 
❷ 
 
❸ 
Climate Opportunity 
❼ Attract capital investment 
❽ Low-carbon products and 
    services 
❾ Impact on company image and 
reputation 
 
Short-term 
Intermediate 
Long-term 
 
 
◼ 
Climate Risk and Opportunity Analysis 
 
Physical Risk 
Extreme rainfall and 
droughts 
Increase of severity and frequency 
of extreme climate events 
Long-term rise in average 
temperature 
Description 
Affect the harvest of 
main raw materials of 
health care products, 
resulting in difficulties in 
obtaining raw materials 
and increasing costs. 
Supply chains for commodities such 
as medicines and consumables are 
disrupted. 
The average temperature is 
rising year by year, and the 
power consumption of air 
conditioners in operating 
bases is increasing. 
Possible Timeline 
Mid-term 
Long-term 
Long-term 
Degree of Impact 
Medium 
Low 
Low 
Financial Impacts 
Increase in operating 
costs 
Increase in operating costs 
decrease in revenue 
Increase in operating 
expenses 
Response Measures 
Diversify production 
sources and increase 
material preparation to 
enhance resilience of 
supply chains 
Monthly occupational safety 
publicity to strengthen the response 
to natural disasters. 
The supplier's long-term supply 
strategic partner. 
The air conditioner is set at 28 
degrees in the office space 
and operating stores. 
Frequency conversion and 
LEDs are used to save 
electricity when air 
conditioners and lighting 
equipment are replaced.

68 
 
 
Transition Risk 
Market uncertainty 
Changes in consumer behavior 
International agreements or 
national policies 
Description 
Increased raw material 
costs due to climate 
change impacts on 
sourcing regions. 
 
The price of a product or service 
increases due to passing on costs, 
and consumers buy less. 
High temperature and strong light in 
extreme climates may trigger new 
demand transformations such as 
cataracts, dry eye syndrome, and 
polarized lenses. 
Labor costs and verification 
fees required by laws and 
regulations such as 
greenhouse gas inventory 
and verification. 
The human cost of climate-
related disclosures. 
Possible Timeline 
Short-term 
Short-term 
Short-term 
Degree of Impact 
Medium 
High 
High 
Financial Impacts 
Increase in operating 
costs 
Increase in operating 
expenses 
reduce in profit 
Increase in revenue 
Increase in operating 
expenses 
Response Measures 
The supplier's long-term 
supply strategic partner. 
Implement energy saving 
and carbon reduction 
activities in offices and 
operating stores. 
Development of new products or 
services. 
Make good use of the 
website resources of 
competent authorities and 
public associations to reduce 
personnel learning costs. 
 
Climate Opportunity 
Attract capital investment 
Low-carbon products and services 
Impact on company image and 
reputation 
Description 
Expand ESG disclosures 
to attract investor 
interest: 
Corporate ESG 
disclosures are a key 
factor in the 
achievement of 
sustainable development 
goals. 
Provide low-carbon products and 
services to meet increased demand 
for green consumption: 
In order to reduce greenhouse gas 
emissions, governments worldwide 
have begun to enact carbon levies 
on enterprises; enterprises are 
moving towards low-carbon 
practices to reduce the risks and 
costs of carbon emissions. 
Increasing investor interest in 
ESG performance: 
At present, investors are 
paying increasing attention to 
the Environmental (E), Social 
(S), and Governance (G) 
performance of these 
corporations. There is 
therefore a need for these 
companies to continually 
enhance their sustainability 
actions and performance to 
attract investors. 
Possible Timeline 
Mid-term 
Mid-term 
Mid-term 
Degree of Impact 
Low 
Low 
Low 
Financial Impacts 
Increase in operating 
expenses 
Increase in operating costs 
Investments, capital funding, 
and financing 
Response Measures 
Faced with the impacts 
of climate change, UVB 
has prepared disclosures 
based on the TCFD 
framework in response 
to global climate targets 
and to strengthen our 
own emphasis on 
climate change risks. 
Although energy consumption are 
not major issues of the company, we 
still use the results of greenhouse 
gas inventory to introduce circular 
economy thinking, reduce waste and 
strengthen climate and 
environmental issues to improve our 
colleagues. Recognize with 
cooperative units to reduce carbon 
emissions generated during 
operation. 
UVB actively responds to the 
ESG performance 
requirements of international 
investors. We continue to 
implement sustainability 
actions in all aspects and 
publicly disclose these actions 
in our (ESG Report).

69 
 
◼ 
Scenarios for resilience 
Based on the recommendations of the TCFD guidelines, we used the worst-case scenarios to assess the 
business impact of climate change, and incorporated the results into the risk management procedures to 
take appropriate adaptation actions. 
 Aanlysis of Physical Risks of Climate Change 
In accordance with the TCFD framework, UVB sets the benchmark scenario and the 2°C scenario, and identifies 
and analyzes the short, medium and long-term climate risks and opportunities in the company's business 
scope and the entire life cycle of assets. 
In terms of transition risks, the university’s benchmark scenario and 2°C scenario refer to the RCP8.5 and RCP 
2.6 climate scenarios of the United Nations Panel on Climate Change (IPCC) respectively, and conduct risk 
assessments on immediate physical risks and long-term physical risks: 
Immediate Physical Risk：Facility/equipment damages arising from and increased frequency and 
severity of severe typhoons. 
If the frequency and severity of strong typhoons increase, UVB’s operating bases may face the risk of damage, which will 
result in repairs to damaged store signs or equipment, resulting in an increase in the company’s operating costs. If the 
operating bases cannot operate normally , which will affect the company's service quality, resulting in a decrease in 
customer satisfaction and a decrease in revenue. 
According to the IPCC report, the number of tropical cyclones (typhoons) is expected to decrease, but the strongest 
category 4 (with a wind speed of 58-70 meters per second, equivalent to a strong typhoon) and category 5 (with a wind 
speed greater than 70 meters per second, equivalent to a strong typhoon) cyclones are expected to occur more frequently; 
my country's TCCIP also pointed out that the typhoon rainfall intensity will increase by 20% to 40%, which means that 
some areas may be flooded, which will cause cost The assets of the company's operating sites are damaged, so that 
budgets need to be invested in repairs, and even affect the interruption of the company's operations. According to the 
internal estimate of UVB, the potential financial risk to the company's operation due to strong typhoon and heavy rainfall 
is NTD 6 million per year. ((There are 33 business sites in Taiwan. It is estimated that if one business site in the north, 
central and south is damaged each year, the repair cost will be NTD2 million each time.) 
Long-term Physical Risk：Increased energy consumption due to rising average temperature. 
According to information from the Taiwan Energy Bureau, every 1 degree drop in air-conditioning temperature will 
increase electricity consumption by 6%, and universities rely solely on air-conditioning systems to maintain the operation 
of offices, warehouses, and stores. Therefore, when the temperature of the whole Taiwan rises, it will cause Company 
operating costs rise. 
In the context of RCP8.5, my country’s TCCIP research pointed out that Taiwan’s average temperature will rise by 0.90°C 
from 2021 to 2040, 1.65°C from 2041 to 2060, 2.53°C from 2061 to 2080, and 2.53°C from 2081 to 2100. 3.37°C. It can 
be found that the average temperature in Taiwan will continue to rise. Assuming that the university’s demand for 
electricity consumption remains unchanged, the electricity consumption in 2021 (annual electricity consumption of 
697,124 degrees) will be maintained. In response to the increase in the average temperature of the whole Taiwan by 1 
degree, the electricity consumption will increase by 6%, and the average electricity cost per kilowatt-hour will be 
maintained It is NT $3.88, so in 2040, it is estimated that the electricity bill of university light will increase by NT $146,000 
thousand per year, and in 2060, 2080, and 2100, it will increase to NT $268,000 thousand, 411,000 thousand, and 547,000 
thousand respectively. 
In the context of RCP2.6, my country’s TCCIP study pointed out that Taiwan’s average temperature will rise by 1.02°C from 
2021 to 2040, 1.35°C from 2041 to 2060, 1.31°C from 2061 to 2080, and 1.31°C from 2081 to 2100. 1.2°C. It can be found 
that the average temperature in Taiwan will reach the highest peak in 2041-2060, and then continue to cool down. 
Assuming that the university’s demand for electricity consumption remains unchanged, the electricity consumption in 
2021 (annual electricity consumption of 697,124 degrees) will be maintained. In response to the increase in the average 
temperature of the whole Taiwan by 1 degree, the electricity consumption will increase by 6%, and the average electricity 
cost per kilowatt-hour will be maintained It is NT $3.88, so it is estimated that the electricity bill of university light will 
increase by NT $166,000 thousand in 2040, NT $219,000 thousand, 213,000 thousand, and 195,000 thousand in 2060, 
2080, and 2100, respectively. In addition, according to the TCCIP research, the temperature rise in summer will be 0.6-
1°C higher than the average temperature in summer, so it can be predicted that the electricity bill will rise even more in 
summer. 
 Aanlysis of Transition Risks of Climate Change 
UVB is not an energy-intensive company and based on the risk identification procedure, transition risks will 
not have a significant impact on its operations. We still pay close attention to global climate-related measures 
and analyze the financial impact of the transition risks. Based on the assessment results, it can be determined 
that transition risks have no significant impacts on the Company’s operations. 
In order to mitigate the impact of transition risks, we persist in our efforts to implement various energy 
conservation measures and search for potential carbon reduction opportunities.

70 
 
03 Risk Management 
 
In order to enhance the Company’s corporate governance, establish an effective risk management 
mechanism, assess and supervise the risk-taking ability and the current risk management situation, UVB 
expected to approve the “Risk Management Policies and Procedures” in 2023 as the Company’s highest 
guiding principle of risk management. 
 
Trough the policies and procedures, the Company integrates and manages various potential strategic, 
operational, financial and hazardous (climate change, legal compliance, market competition) risks that 
may affect operations and profitability, carries out risk warnings and takes appropriate preventive 
measures, or maintains operational activities in the event of an accident. 
 
The responsible unit identifies relevant risk factors, analyzes the potential impact of each risk on the 
Company’s operations, and develops and adopts measures to control risks within the Company’s tolerable 
range. The board of Directors receives regular reports from the Risk Management Task Force and 
supervises the status of risk management execution by the Company and its important subsidiaries.

71 
 
04 Metrics and Targets 
The current and future potential risks and opportunities of climate change 
Although energy consumption, water use, and waste management are not major issues of the company, we still use 
the results of greenhouse gas inventory to introduce circular economy thinking, reduce waste and strengthen 
climate and environmental issues to improve our colleagues. Recognize with cooperative units to reduce carbon 
emissions generated during operation.  
the Company has been identifying climate change risks, including the analysis of the direct or indirect impacts 
brought by extreme weather and the risks and opportunities brought by regulatory, technical, or market demand 
transformational impacts and other humanity, social aspects for the Company’ s operational activities. Based on the 
analysis findings, the risk management strategy plan is created as the core of the climate change action and related 
opportunities are identified to mitigate risks and grab business opportunities. The evaluation results are hereby 
summarized as follows： 
Type of Risk 
 
Climate Change Risk 
Identification 
Climate Change 
Opportunity Identification 
Countermeasure 
 
Source of 
Energy 
 
Requirements for 
clean 
energy/insufficient 
power supply/water 
shortage 
 
 When equipment is added, 
we will cooperate with the 
government’s subsidy 
policy, and apply for related 
energy- saving subsidies. 
 To promote electronic 
management system 
 Colleagues are encouraged to commute through public 
transportation tools  or riding a bicycle, and Plant 
greenery in the office to reduce carbon emissions. 
 Promoted green consumption： Daily purchases of office 
supplies were based on products carrying the Green 
Symbol. 
 Establish an electronic quality management system to 
ensure the operational efficiency of low carbon activities 
at all stages. 
 For purchasing office equipment, air conditioning, 
illumination, and water-saving equipment qualified for 
energy-saving subsidies will be purchased and related 
subsidies will be applied with the government. 
Products 
and 
Services 
Low-carbon 
products and 
services 
 
Low-carbon products and 
services are promoted in 
response to climate change 
 
 When purchasing products, introduce company products 
that pay attention to ESG concepts. 
 Establish an energy-saving and carbon-reducing working 
environment, and serve the public with low-carbon 
emission-intensive services. 
Find new business 
opportunities 
The international society 
continues to value 
environmental protection 
awareness and the 
care for lives on earth. 
 High temperature and strong light in extreme climates 
may trigger new demand transformations such as 
cataracts, dry eye syndrome, and polarized lenses. 
 
Climate Management Results and Goals 
TCFD Core 
Elements 
Climate Management Key Results 
Development Goals 
Governance 
 
The Boards is the responsible unit for risk , opportunity, 
decisions and supervising for climate change issues.  
Governance & Sustainable Development Office, affiliated to the 
Board of Directors, is responsible for drafting strategies, 
evaluating, supervising and implementing climate-related issues 
and matters, and reporting to the Boards at least once a year. 
 Continue to improve management teams 
knowledge about the related issues or initiatives 
on low-carbon, science and global climate. 
 The management teams strengthen the 
supervision of the company‘s continuous low-
carbon implementation plans. 
Strategy 
 
The Company is committed to the green supply chains, driving 
the environmental awareness of the biotechnology industry 
and achieve the goal of effectively reducing greenhouse gas 
emissions. 
 Continue to promote low-carbon products and 
services 
 To list net zero emissions as a long-term 
development goal 
Risk 
Management 
Governance & Sustainable Development Office convenes 
sessions to identify risks and 
opportunities related to climate change, and establishes plans 
for major risks and 
opportunities to trace progress and results and achieve 
environmental goals 
 Strengthen the negotiation mechanism with 
providers and customers to improve the 
company’s influence. 
 
Metrics and 
Targets 
To set and achieve carbon reduction targets 
The proportion of ESG procurement in the company's product 
purchases 
 To set the company‘s greenhouse gas reduction 
target, and regularly disclose the results.