1. Purpose and Legal Basis
To ensure a workplace and service environment free from sexual harassment for all personnel (including employees, dispatched workers, technical trainees, and interns) and job applicants, and to implement appropriate prevention, correction, disciplinary, and handling measures to protect the rights and privacy of those involved, BPLUS Technology Co., Ltd. (hereinafter referred to as "the Company") hereby establishes these Regulations in accordance with Article 13, Paragraph 1 of the Gender Equality in Employment Act and the "Guidelines for Establishing Measures for the Prevention, Complaint, and Discipline of Workplace Sexual Harassment" issued by the Ministry of Labor.
2. Definition of Sexual Harassment
Sexual harassment, as defined under Article 12 of the Gender Equality in Employment Act, refers to any of the following behaviors directed at the aforementioned personnel during the performance of their duties:

• Any person (including supervisors at all levels, employees, clients, etc.) making sexual requests, using sexually suggestive or gender-discriminatory language or behavior, creating a hostile, intimidating, or offensive work environment, thereby violating or interfering with the individual’s dignity, personal freedom, or work performance.
• A supervisor making explicit or implicit sexual requests, or using sexually suggestive or gender-discriminatory language or behavior toward the aforementioned personnel or job applicants as a condition for the establishment, continuation, modification, or termination of a labor contract, or for decisions regarding assignment, compensation, performance evaluation, promotion, demotion, rewards, or discipline.

Specific forms of sexual harassment include:

• Attitudes or behaviors that insult, demean, or discriminate based on gender differences.
• Inappropriate, offensive, or unwelcome language, physical contact, or sexual requests related to sex.
• Demanding sexual or sex-related behavior through threats or punishment.
• Forced sexual intercourse or sexual assault.
• Displaying images or texts with sexual implications or seductive content.

3. Prevention and Improvement
The Company shall prevent workplace sexual harassment, protect employees from such threats, foster a friendly work environment, and promote gender equality awareness among supervisors and employees. In the event of sexual harassment or suspected incidents, the Company shall promptly review and improve prevention measures. For personnel working in environments beyond the employer’s control, the employer shall identify sexual harassment risks, provide necessary protective measures, and inform personnel in advance.
4. Complaint Channels
The Company establishes complaint channels for workplace sexual harassment (including phone, fax, and email) and publicly displays relevant information in prominent workplace locations.

• Complaint Hotline: 02-87974259, Ext. 550
• Complaint Fax: 02-87974260
• Complaint Email: bplusgroup@bplus.com.tw
• Sexual Harassment Complaint Form: Sexual Harassment Complaint Form

5. Awareness and Training
The Company shall promote sexual harassment prevention measures and complaint channels through meetings, broadcasts, and printed materials. Regular training on preventing workplace sexual harassment shall be conducted, with gender equality and harassment prevention courses reasonably integrated into on-the-job training or workshops. Relevant information shall be publicly displayed in prominent workplace locations.
6. Immediate Action
Upon becoming aware of sexual assault or harassment, the Company shall take immediate and effective corrective and remedial measures, with attention to the following:

• Protecting the rights and privacy of victims.
• Maintaining or improving the safety of the workplace environment.
• Disciplining the perpetrator.
• Implementing other prevention and improvement measures.

7. Sexual Harassment Complaint Handling Committee
The Company establishes a Workplace Sexual Harassment Complaint Handling Committee, composed of employer and employee representatives, to handle sexual harassment complaints. The Committee is chaired by a Director, who may designate another member to act as chair if unavailable. The Committee consists of three to seven members, with female representation not less than half, and may include external experts as needed. For dispatched workers experiencing harassment during their duties, the Company will accept complaints, conduct joint investigations with the dispatching agency, and notify the agency and parties involved of the results.
8. Filing Complaints
Complaints may be submitted verbally or in writing. Verbal complaints shall be recorded by the receiving personnel or unit, read back to or reviewed by the complainant for accuracy, and signed or sealed by the complainant. Written complaints must be signed or sealed by the complainant and include:

• Complainant’s name, department, job title, address, contact number, and complaint date.
• If represented by an agent, a power of attorney with the agent’s name, address, and contact number.
• Details of the complaint.
  If a complaint or record does not meet these requirements but can be corrected, the complainant shall be notified to make corrections within 14 days. Failure to correct within this period will result in the complaint being dismissed.

9. Withdrawal of Complaints
Before the Committee issues a resolution, the complainant or their authorized agent may withdraw the complaint in writing. Once withdrawn, the same issue cannot be re-filed.
10. Investigation Principles
Investigations of sexual harassment shall adhere to the following principles:

• Conducted confidentially, protecting the privacy and dignity of all parties.
• Conducted objectively, fairly, and professionally, with ample opportunity for all parties to present their case and respond.
• Avoiding repetitive questioning of victims when their statements are clear and further inquiry is unnecessary.
• Allowing the summoning of involved parties or witnesses and consultation with experts.
• Avoiding direct confrontation when there is a power imbalance between parties or witnesses.
• Permitting investigators to prepare written materials within confidentiality limits for parties to review or be informed of key points.
• Keeping the identity of parties confidential, except when necessary for investigation or public safety.
• Prohibiting unfair treatment of individuals who file complaints, provide testimony, assist, or participate in the process.

11. Confidentiality by Committee Members
All personnel involved in handling, investigating, or resolving sexual harassment complaints must maintain confidentiality. Violators will be removed from participation by the Committee Director, and the Company may impose disciplinary action, pursue liability, or terminate their appointment based on the severity of the violation.
12. Resolution Process
The Committee shall conclude cases within two months of receiving a complaint, with a possible one-month extension if necessary, notifying all parties. Resolutions must include reasoning and may recommend disciplinary or other actions. Meetings require a quorum of over half the Committee members, and resolutions require agreement from over half of attending members, with the chair deciding in case of a tie. Resolutions shall be communicated in writing to the complainant, the respondent, and the Company, noting that objections may be filed within 20 days of receipt (or from the time new grounds arise or are known). Objections must include written reasoning, and the Committee will convene a separate meeting to address them. Once a case is closed, the same issue cannot be re-filed.
13. Grounds for Objection
Parties may object to the Committee’s resolution on the following grounds:

• The resolution contradicts stated reasons.
• The Committee’s composition is unlawful.
• A Committee member who should have recused themselves participated in the decision.
• A Committee member involved in the decision is convicted of a criminal offense related to their duties.
• A witness or expert provides false testimony or appraisal critical to the resolution.
• Evidence critical to the resolution is forged or altered.
• A civil, criminal, or administrative judgment or disposition critical to the resolution is later altered by a final ruling.
• New evidence is discovered or becomes usable.
• Critical evidence was overlooked in the original resolution.

14. Disciplinary Actions
If sexual harassment is confirmed, the Company may, depending on the severity, impose measures such as reassignment, demotion, salary reduction, disciplinary action, or other handling in accordance with work rules. If criminal liability is involved, the Company shall assist the complainant in filing a legal complaint. If a complaint is proven to be false, the Company may impose appropriate disciplinary or other measures on the complainant based on work rules.
15. Follow-Up and Supervision
The Company shall track, assess, and supervise the implementation of the Committee’s resolutions to ensure effective execution of disciplinary or handling measures and prevent recurrence or retaliation.
16. Support Services
For parties requiring counseling, medical, or legal assistance, the Company shall proactively refer or provide access to professional counseling, medical institutions, or legal support.
17. Non-Retaliation
The Company shall not dismiss, reassign, or otherwise penalize individuals for filing or assisting with a complaint.
18. Protection for Non-Employees
If the perpetrator of sexual harassment is not an employee of the Company, the Company shall provide appropriate protection in accordance with these Regulations.
19. Compliance with Gender Equality in Employment Act
Matters not covered by these Regulations shall be handled in accordance with the Gender Equality in Employment Act. Any provisions conflicting with the Act are void.
20. Implementation and Amendments
These Regulations shall take effect upon approval and announcement by the General Manager, with amendments following the same procedure.