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公司治理
Corporate Governance

   /    公司治理    /   風險管理

RISK MANAGEMENT
風險管理

台塑公司風險管理現況
風險管理政策、法源依據與程序 本公司於2020年12月17日經董事會通過「 風險管理辦法 」,訂定本公司風險管理策略,說明風險辨識、風險分析評量、風險控制處理、風險監督審查、風險資訊溝通與報導、風險績效管理與改善等風險管理程序,且明定董事會為風險管理最高決策及督導單位,藉由風險管理職能,提升並培育全體員工之風險意識與思維,將風險控制於可承受之程度內,以達本公司風險管理之目標
風險管理流程:
辨識→分析評量→控制處理→監督審查→資訊溝通與報導→績效管理與改善
風險管理組織架構 本公司設有永續發展工作推動小組,由董事長擔任召集人、林勝冠總經理擔任副召集人,負責督導推動風險管理相關工作,每年依風險危害及發生可能性程度,擬定因應策略,請見
組織架構
風險管理範疇 本公司風險管理範疇,係針對環境(E)、社會(S)及公司治理(G)三大面向,依可預防性風險(Preventable Risks)、策略型風險(Strategy Risks)及外部風險(External Risks)三個風險類別,鑑別出包括策略、營運、財務、危害、資安、法規遵循、氣候變遷、溫室氣體管理、能源管理、水資源管理、空氣污染物管理、廢棄物管理、人權、人才招募、職場安全健康等風險項目

根據本公司「 風險管理辦法 」,主要涵蓋但不限於下列風險:
● 策略風險:包含總體經濟情勢變動、產業市場變化、技術發展變革、政策法規變動、競爭者變化等風險
● 營運風險:包含生產作業、供應鏈、原物料及產品價格波動、顧客銷售、智慧財產權、人力資源、企業形象、租稅、法律訴訟等各項營運要素變動風險
● 財務風險:包含因利率、匯率等波動產生之市場風險,交易對象之信用違約風險,及無法將資產變現或取得足夠資金、市場交易量不足之流動性風險等
● 危害風險:包含颱風、地震、洪災、傳染性疾病、水電等公共設施供應中斷、戰爭或恐怖攻擊、社會動亂、罷工、工安意外事故等天然災害或重大危害事件之風險
● 其他風險:包含資訊安全、氣候變遷、法規遵循、經營權異動等其他風險
運作情形
● 每月召開產銷會議及市場行情會議,每季召開經營績效會議、安環績效會議、節能減排循環經濟檢討會議、專案檢討會及ESG定期工作執行進度報告,定期檢討營運狀況及檢視潛在風險與機會,俾即時調整風險因應策略
● 為落實風險管理機制,每年定期展開各項風險評估作業,且每年至少一次向董事會與永續發展委員會報告風險管理運作情形,報告內容包含風險管理重點、風險評估及相對應減緩措施,確保風險管理之完整性、合理性及管理最佳化,最近一次提董事會與永續發展委員會報告日期分別為2025年6月11日、6月5日
面向 風險項目 風險管理策略 負責單位 2025年管理成果 風險財務
評估指標
環境
保護
氣候變遷 1.每個月召開與氣候變遷議題相關會議

2.每月進行節能減碳績效評比
安衛環中心
安全衛生處
1.2025年6月公布氣候相關財務揭露報告書(TCFD)

2.推動內部碳定價

3.規劃減碳改善專案工程
因氣候變遷導致強降雨致停工損失
水資源管理 1.設立應變小組,推動水資源回收與製程廢水零排放專案,並加強節水管理措施

2.持續檢討各項節水改善與廢水回收再利用技術
駐廠總經理室
安全衛生處
總經理室管理組
共完成155件節水改善案,總節水量3.664百萬公升/日 1.水污染防治處理費用
2.繳交政府水污染防治費
3.繳交政府耗水費
4.違反水污染防治法罰款
溫室氣體
排放管理
1.擬定短、中、長期減碳目標及因應策略,漸進達成減碳目標

2.推動跨廠處(公司)能源與資源整合

3.研發綠色產品,延長產品生命週期
安全衛生處
安衛環中心
2024年範疇一與範疇二溫室氣體排放量經查證為 755.0萬噸CO₂e,較2020 年減少108.5萬噸(-12.6%),排放密集度降至5,170.11 噸CO₂e/億元 繳交政府碳費
能源管理 1.加強節能管理措施

2.導入AI應用,模擬最佳製程參數,提升效能並降低用汽量
駐廠總經理室
總經理室管理組
1.完成138件節汽改善案,總節汽量30.77噸/時

2.完成679件節電改善案,總節電量9,084度/時
用電大戶可能面臨增加年度支出、減煤政策可能導致收入減少等
空氣污染物管理 1.以最佳可行技術(BAT)與最佳可行控制技術(BACT)設計建廠,並推動各項管制措施

2.強化各廠設備元件,嚴格監控廠區周圍空氣品質

3.持續推動各項空氣污染防制及改善工程
安全衛生處 加強設備元件自主檢測每季一周轉,2025年主管機關設備元件稽查無罰單。 1.總廢氣處理成本
2.繳交政府空氣污染防制費
3.違反空氣污染防制法罰款
廢棄物管理 推動源頭管理、減廢與再利用,促進循環經濟,減少焚化與掩埋,實現廢棄物資源化 安全衛生處 強化源頭減量及資源循環機制,提升廢棄物再利用比例 1.廢棄物委外處理費用
2.違反廢棄物清理法罰款
社會
人權
人權 依董事長簽署之人權政策,遵循國際人權規範及全球營運據點所在地勞動法規,致力營造一個平等任用、免於歧視與騷擾之工作環境,同時尊重個人隱私權,建立多元勞資溝通管道及申訴機制,以確保員工權益 總經理室人事組 受理2件員工申訴,皆保密處理並進行後續追蹤,屬實者依規定懲處 對公司的財產損失、訴訟費用或賠償,或遭受主管機關開罰金額
人才招募
及發展
多元招募管道吸引人才,提供實習機會。優渥薪資福利與職涯發展,並鼓勵員工取得專業認證 總經理室人事組 舉辦13場校園徵才,128人參與,錄取26人,錄取率20.3%。暑期工讀計85人 招募新進人員所帶來的營業額,以及人員離職可能造成生產力下降
職場安全
與健康
推動安全夥伴計畫,強化施工與高風險巡查,建置工安電子圍籬,數位化管理設備,提升職業健康與危險物品安全 安全衛生處 1.2025年職災5件(含2件重大職災)

2.44個單位獲零災害獎勵

3.主管機關入廠查核644次,異常率僅1.08%
公司財產受損及停工損失、遭主管機關開立罰單金額
公司治理 從業道德 推動道德規範與風險控管機制,確保誠信經營,落實公司治理 總經理室 誠信經營議題相關之教育訓練,共計23,597人次參訓,訓練時數為219,874小時 主管機關開罰金額
法律遵循 積極應對法規變動,降低法律風險,確保合規經營 法律事務室
總經理室
審核契約保障公司權益,定期提升法務專業,強化法規遵循與風險管控 主管機關開罰金額
資訊安全 詳細內容可參考永續發展網站: 資訊安全 資訊部
電子材料部
設置資安長、資安主管及資安人員,強化資安防護及管理 1.資安管理系統維護與查驗證支出、每年可能因資安事件造成之損失

2.ISO27001:2013資訊安全管理系統、資安紅隊攻防演練、建置防禦系統
原料供應
及銷售風險
1.與中油合作確保乙烯穩定供應,運用靈活運輸,應對供應鏈變動,確保穩定生產

2.積極降低單一市場外銷比例,並於越南與德國設立技術服務處,在荷蘭與美國設置發貨倉庫,提升服務品質,強化全球布局
各事業部管理組
產銷組
營業處
總經理室管理組
營業管理組
1.分別與台塑石化公司、中油公司簽訂原料供應合約

2.另分別與中油公司、華運公司簽訂乙烯儲槽合約,並自建乙烯儲槽,預定2026年第二季起運轉

3.調整外銷市場比重,提升南亞、東南亞與紐澳市場占比,並加強拓展歐美市場
採購需求與金額、產業供需、產品銷售、稅後盈餘
財務相關
風險
制定財務風險管理制度,確保低槓桿運作,降低財務風險 財務部
總經理室經營分析組
關係人資金貸與或為關係人向銀行借款出具之支持函,均須事前評估,且應經審計委員會與董事會審議通過 EBITA、財務結構(如負債佔資產比)、償債能力、報酬率、稅後盈餘、匯率、現金流量
研究開發
計畫
藉由產、官、學合作,縮短產品開發時程,有效提升研發效率 各技術處
研究開發組
1.投入1,137萬元進行產學研合作計畫

2.研發總支出達23億元,專利獲證件數計64件,累計有效專利證共408件
投入之研發經費
危害風險 建立風險管理系統,推動製程安全管理與稽核輔導,定期進行風險評估與持續改進,確保安全運營 各事業部
安全衛生處
1.各製程廠處每月自主查核PSM執行績效

2.安全衛生處及經理室每年執行PSM專案查核,並委託第三方抽查廠處PSM執行績效

3.2025年製程危害評估執行率100%
發生製程事件,可能造成設備損壞及無法生產情形,以本公司製程安全分析管理辦法風險矩陣之嚴重度1來估算,損失金額可能達2千萬元以上
(台塑企業 台塑公司提供,2026/01/29)

Corporate Governance

   /   Corporate Governance    /   Risk Management

Risk Management

For each identified operational risk, FPC has designated a risk management unit in charge of assessing and reviewing the risk and developing relevant response measures in hopes of effectively strengthening the soundness of business operations.

The Board of Directors approved the regulations governing "Risk Management" and formulated FPC's risk management policy, explaining risk management procedures such as risk identification, risk measurement, risk control and supervision, risk reporting and disclosure, risk performance management and improvement, etc., in order to enhance the risk awareness of all employees and control the risks within an acceptable range.

FPC holds monthly production and marketing meetings, quarterly business performance meetings, safety and environmental performance meetings, energy conservation and emission reduction circular economy review meetings, project review meetings, and regular ESG implementation progress reports in order to regularly review operating conditions, risk response strategies and review potential risks and opportunities.

The implementation of risk management is reported to the Board of Directors at least once every year. The report includes the focus of risk management, risk assessment and corresponding mitigation measures to ensure the integrity, rationality and optimization of risk management. The most recent reporting date was June 11, 2025.

FPC's Risk Management Status
Risk Management Policies, Legal Basis, and Procedures On December 17, 2020, the Board of Directors approved the Risk Management Regulations, which define FPC's risk management strategy, including processes such as risk identification, risk assessment, risk control and handling, risk monitoring and review, risk information communication and reporting, and performance management and improvement. The Board of Directors serves as the highest decision-making and supervisory body for risk management. Through these functions, FPC aims to enhance employees' awareness and mindset toward risk, ensuring risks are controlled within acceptable levels to achieve management objectives.
Risk Management Process:
Identification → Assessment → Control → Monitoring → Communication → Performance Improvement
Risk Management Organizational Structure FPC has established a sustainable development promotion task force, chaired by the Chairman and co-chaired by President Jerry Lin, responsible for supervising and promoting all risk management-related work. Each year, the task force formulates response strategies based on the severity and likelihood of risks. Please refer to the Organizational Structure.
Scope of Risk Management FPC's risk management scope covers three major aspects: Environmental (E), Social (S), and Corporate Governance (G). Risks are categorized into Preventable Risks, Strategy Risks, and External Risks, encompassing areas such as: strategic, operational, financial, hazard, information security, regulatory compliance, climate change, greenhouse gas management, energy management, water resources, air pollution control, waste management, human rights, talent recruitment, and occupational safety and health.

According to FPC's Risk Management Regulations, the main categories include but are not limited to:
● Strategic Risks: Economic and market fluctuations, technological developments, policy and regulatory changes, and competitor dynamics.
● Operational Risks: Production operations, supply chain, price volatility of raw materials and products, sales, intellectual property, human resources, corporate image, taxation, and litigation.
● Financial Risks: Market risks caused by interest rate and exchange rate fluctuations, credit risks, and liquidity risks (realization of assets and capital acquisition constraints).
● Hazard Risks: Typhoons, earthquakes, floods, infectious diseases, interruptions of public utilities (water/electricity), wars, terrorism, social unrest, strikes, and workplace accidents.
● Other Risks: Information security, climate change, regulatory compliance, and changes in ownership or management control.
Operational Status
● Monthly meetings are held on production and marketing as well as market conditions, while quarterly meetings are held on operational performance, safety and environmental performance, energy conservation and circular economy, project reviews, and regular ESG work progress reports. These meetings regularly review operations and assess potential risks and opportunities to adjust risk response strategies in a timely manner.
● To implement the risk management mechanism, FPC conducts regular risk assessments and reports the results to the Board of Directors and the Sustainable Development Committee at least once a year. The report covers key risk management topics, assessments, and corresponding mitigation measures, ensuring the integrity, rationality, and optimization of risk management. The most recent reports were presented to the Board of Directors on June 11, 2025, and to the Sustainable Development Committee on June 5, 2025.
Aspect Risk Item Risk Management Strategy Responsible Unit 2025 Management Results Financial Risk Assessment Indicators
Environment Climate Change 1. Hold monthly meetings addressing climate change issues.
2. Conduct monthly performance evaluations for energy conservation and carbon reduction.
Safety, Health and Environment Center; Safety and Health Department 1. Published TCFD Report in June 2025
2. Promoted internal carbon pricing
3. Planned carbon reduction engineering projects
Losses from operational shutdowns caused by extreme rainfall attributed to climate change
Water Resource Management 1. Establish response teams to promote water recycling and zero-wastewater discharge projects, strengthening water conservation measures.
2. Continuously review and enhance technologies for water conservation, wastewater treatment, and reuse.
President's Office at each complex; Safety and Health Department; Management Unit of President's Office Completed 155 water-saving improvement projects, achieving a total reduction of 3.664 million liters/day 1. Water pollution control process fees
2. Payment of government water pollution control fees
3. Payment of government water conservation charge
4. Fines under the Water Pollution Control Act
Greenhouse Gas (GHG) Emission Management 1. Formulate short-, medium-, and long-term carbon reduction targets and strategies.

2. Promote cross-plant energy and resource integration.

3. Develop green products to extend product life cycles.
Safety, Health and Environment Center; Safety and Health Department Verified Scope 1 and 2 emissions at 7,550,471 tCO₂e, reduced 1,084,783 tons from 2020 (-12.6%); emission intensity was 5,170.11 tCO₂e per NT$100 million, reduced 1,035.3 tons per NT$100 million from 2020 (-16.7%) Payment of government carbon fees
Energy Management 1. Strengthen energy conservation and management measures.
2. Apply AI to simulate optimal process parameters, improving efficiency and reducing steam consumption.
President's Office at each complex; Management Unit of President's Office 1. Completed 138 steam-saving projects, conserved 30.77 tons/hour
2. Completed 679 electricity-saving projects, conserved 9,084 kWh/hour
1. Increase annual expenditure for major electricity users
2. Potential revenue loss due to decarbonization policies
Air Pollutant Control 1. Using Best Available Technology (BAT) and Best Available Control Technology (BACT) for plant design and construction, as well as promote various control measures.
2. Enhance equipment components and strictly monitored ambient air quality around plants.
3. Continue implementing air pollution control and improvement projects.
Safety and Health Department Enhance equipment component autonomous self-inspection with quarterly inspection cycles; achieved zero citations from regulatory inspections in 2025 1. Air pollution treatment costs
2. Air pollution fees
3. Fines under the Air Pollution Control Act
Waste Management Promote waste minimization, reuse, and recycling from the source to foster a circular economy, reduce incineration and landfill, and achieve waste resource recovery. Safety and Health Department Strengthen source reduction and resource recycling mechanisms to improve waste recovery and reuse rates 1. Outsourced waste treatment costs
2. Fines under the Waste Disposal Act
Social Human Rights In accordance with the Chairman-signed Human Rights Policy, FPC adheres to international human rights standards and local labor laws. It strives to create a workplace that ensures equal employment opportunities, freedom from discrimination and harassment, and respect for personal privacy. Meanwhile, establish multiple labor communication and grievance mechanisms to ensure employee rights. HR Unit of President's Office 2 employee complaints received, all confidentially handled and followed up. If verified, punishment will be imposed according to regulations Losses to company property, legal costs or compensation, or fines from the government
Talent Recruitment and Development Attract talent through diverse recruitment channels, provide internship programs, competitive compensation and benefits, and encourage employees to pursue professional certifications. HR Unit of President's Office 13 campus recruitment events held with 128 participants; 26 employees hired (20.3% rate); 85 summer interns recruited 1. Business revenue generated by new hires
2. Potential productivity losses from turnover
Workplace Safety and Health Promote the Safety Partner Program, strengthen inspections for construction and high-risk operations, establish digital safety fences, digitalize management equipment, and enhance occupational health and hazardous materials safety management. Safety and Health Department 1. 5 occupational accidents reported (includes 2 major occupational accidents) in 2025
2. 44 units received zero-incident awards
3. 644 inspections by authorities with only 1.08% abnormality rate
1. Losses from asset damage and downtime
2. Regulatory fines
Governance Business Ethics Implement ethical standards and risk control mechanisms to ensure integrity management and corporate governance. President's Office 23,597 trainees completed a total of 219,874 training hours on integrity-related topics Regulatory fines
Legal Compliance Actively response to regulatory changes to mitigate legal risks and ensure compliance operations. Legal Department; President's Office 1.Contracts reviewed to protect company interests
2. Enhanced legal expertise regularly
3. Strengthen regulatory compliance and risk management
Regulatory fines
Information Security For detailed information, please refer to the Information Security website. Information Division; Electronics Materials Division Appoint a Chief Information Security Officer (CISO), information security managers, and security personnel to strengthen information security protection and management 1. Information security maintenance and audit costs; potential annual losses due to cybersecurity incidents.
2. ISO27001:2013 ISMS; red team cyber exercises; deployment of defensive systems
Raw Material Supply and Sales Risks 1. Collaborate with CPC to ensure ethylene supply stably, utilized flexible logistics to address supply chain fluctuations to ensure stable production.
2. Actively reduce the proportion of exports to a single market, establish technical service centers in Vietnam and Germany and distribution warehouses in the Netherlands and the U.S.
Management Unit of each Business Divisions; Sales and Production Unit; Sales Department; Management Unit of President's Office; Sales Management Unit 1. Signed raw material supply contracts with FPCC and CPC
2. Separate contracts for ethylene storage tanks were signed with CPC and Hua Yun Company, construct self-owned ethylene storage tanks, scheduled to commence operations in Q2 2026
3. Rebalance the proportion of export market to increase the share of South Asia, Southeast Asia, Australia, and New Zealand, strengthen the expansion into European and American markets
1. Procurement demands and costs
2. Industry demand-supply balance
3. Product sales
4. Net income
Financial Risks Implement financial risk management systems to maintain low leverage and reduce financial exposure. Finance Division; Management Analysis Unit of President's Office Related-party loans and financial guarantees must be pre-assessed and approved by the Audit Committee and the Board EBITA; financial structure (e.g., debt-to-asset ratio); solvency; profitability; net income; exchange rate; cash flow
Research and Development Projects Strengthen industry-government-academia cooperation to shorten product development cycles and improve R&D efficiency. Technical Department; R&D Unit 1. Invested NT$11.37 million in academia collaboration
2. Total R&D expenditure reached NT$2.3 billion, 64 new patents obtained, totaling 408 valid patents
R&D expenditure
Hazards and Risk Establish risk management system, promote Process Safety Management (PSM) with audit and guidance, conduct regular risk assessments, and pursue continuous improvement to ensure safe operations. Each Business Divisions; Safety and Health Department 1. Monthly PSM audits conducted by each plant
2. Annual PSM conducted by the Safety and Health Department and the Manager's Office, conduct spot checks on the Process Safety Management (PSM) performance of plants and departments by third-party organizations
3. 100% hazard assessment coverage achieved in 2025
Estimated potential loss exceeding NT$20 million in case of process incidents, which may lead to equipment damage and disrupt production.
(FPC, Jan 29, 2026)

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