Audit Committee

To establish a proactive system of governance, develop a robust oversight capability, and enhance management performance, the Audit Committee was established on June 22, 2018 pursuant to Article 14-4 of the Securities and Exchange Act.  At present, the Audit Committee consists of three members who are all Independent Directors of the Company.  All members should elect a convener and meeting chairman from themselves and represent the Committee externally.

The Audit Committee of the Company aims to assist the Board of Directors in fulfilling its quality and integrity in supervising the Company's implementation of relevant accounting, internal auditing, financial reporting procedures, and financial controls.  In addition, in order to enhance corporate governance, the Audit Committee also takes responsibility for overseeing the policy and procedures for complaints and concerns regarding accounting, internal accounting controls, auditing matters, violations of Code of Business Conduct and Ethics or unethical conduct.

For the purpose of developing complete and sound functions of the Board of Directors and strengthening management mechanism, the members of the committee are all independent directors who are with accounting or related financial management expertise which is following the requirements and definition of the Sarbanes–Oxley (SOX) Act which is regulated under the Article 10A-3 of US Securities Exchange Act of 1934 and the Listing Regulations of the Taiwan Stock Exchange Corporation, and committee members are helpful to enhance the operating performance of the Board of Directors.

Compensation Committee

To ensure corporate governance and have a comprehensive and robust compensation system for the directors and officers of the Company, the Company set up the Compensation Committee in accordance with Article 14-6 of Securities and Exchange Act and Regulations Governing the Appointment and Exercise of Powers by the Remuneration Committee of a Company Whose Stock is Listed on the Stock Exchange or Traded Over the Counter on Apr. 30, 2018.  The Compensation Committee consists of three members who are assigned by the Board of Director upon resolution.  Extraordinary General Shareholders’ Meeting was convened to have full re-election of directors, and officially appointed the independent directors on Jun. 21, 2018.  As stipulated by the related regulation, more than half of the committee members shall be served by independent directors, and all members should elect a convener and meeting chairman from members of independent directors and represent the Committee externally. 

The Compensation Committee is obliged to exercise the due care of a good administrator and have the loyalty in conducting the following functional authorities:

• Establish and regularly review policies, systems, standards, and structures concerning performance evaluations and compensation for directors and officers.
• Regularly assess and set the remuneration of directors and officers.
• Reviewing the remuneration information for reference for directors, supervisors and managerial officers resolved by the board of directors of subsidiaries and submitted by the subsidiaries.

Remuneration information can be accessed here.

Risk Management Committee

Our board of directors is the highest decision-making unit for risk management and approves major decisions related to risk management based on business strategy and environmental changes.  In December 2019, our board of directors established a risk management committee and approved its Charter.  Our risk management committee currently consists of two independent directors and one committee member, to align with international trends and enhance corporate governance transparency, the Risk Management Committee was restructured on July 10, 2025, with three independent directors appointed as its members, and the change officially took effect on July 11, 2025.  The risk management committee files an annual report to our board of directors to inform the board about status of risk management implementation and share insights for optimization.  ASEH also request its major subsidiaries to establish group level risk management unit in charge of it's subsidiaries' risk management which shall be responsible to the risk management committee.

Corporate Sustainability and Information Security Committee

The Corporate Sustainability Committee of the Company was established since 2018 to serve as the highest level of authority in the planning and supervision of sustainability-related strategies. In November 2024, upon resolution of the Board of Directors, the committee was formalized as a functional committee. The Corporate Sustainability Committee Charter was approved, stipulating that all committee members shall be appointed from among members of the Board of Directors, with the Chairman of the board serving as the chairperson. To further strengthen the Company’s information security governance, the committee was renamed to “Corporate Sustainability and Information Security Committee” in July 2025, by resolution of the Board of Directors. The Corporate Sustainability and Information Security Committee is responsible for formulating, promoting, and enhancing the Company’s sustainable development and information security policies, annual plans, and strategies, overseeing on the implementation status, results of sustainable development and information security tasks, sustainability information disclosures, and other sustainability-related tasks. The Corporate Sustainability and Information Security Committee reports its progress to our board of directors regularly. The Company also requests its major subsidiaries to establish group level sustainability committee in charge of their subsidiaries' sustainability management and such group level sustainability committee shall be responsible to the Corporate Sustainability and Information Security Committee.

Committees

Name	Audit Committee	Compensation Committee	Risk Management Committee	Corporate Sustainability and Information Security Committee
Shen-Fu Yu (Independent Director)	V (Chair)	V (Chair)	V	V
Mei-Yueh Ho (Independent Director )	V		V (Chair)	V
Wen-Chyi Ong (Independent Director)	V	V	V	V
Hsiao-Ying Ku (Note 1)		V
Jason C.S. Chang (Director & Chairman)				V (Chair)
Tien Wu (Director)				V
Jeffrey Chen (Director)				V
Andrew Tang (Director)				V
Dan-Yao Danielle Chang (Director)				V

Note 1: Hsiao-Ying Ku has been a member of Compensation Committee of ASEH since April 2018. Ms. Ku was previously a member of Compensation Committee, project consultant of core human resource development and management and HR director of ASE, Inc.. Prior to joining ASE, Inc., she served as senior HR officer of OSE, Inc.. Ms. Ku holds a bachelor’s degree in international trade from Tamkang University in Taiwan.