ESG

ESG Policy and ESG Procedure

About This Report

Welcome to the 2025 Sustainability Report of Brogent Technologies Inc. (hereinafter referred to as "Brogent"). This report fully discloses Brogent's sustainable development strategies and ESG implementation results with respect to the economy, environment, and human rights, and responds to stakeholders' concern about Brogent's sustainability issues. Through open and transparent information, we aim to help stakeholders clearly understand Brogent's philosophy, actions, and progress in implementing sustainable development and to earn their trust in Brogent's products and services. Brogent is committed to delivering products and services with entertainment and experiential value based on technology and creativity. We believe that the purpose of corporate operations extends beyond business performance. We sincerely hope to provide services that feature "fun of business" through Brogent's products, bringing greater positive value and social impact to the world.

Writing Principles
This report is prepared in accordance with the 2021 GRI Sustainability Reporting Standards (GRI Standards) issued by the Global Reporting Initiative (GRI), which serve as the core framework for disclosures. Additionally, it adopts the Sustainability Accounting Standards Board (SASB) Standards for Software & IT Services and the Task Force on Climate-related Financial Disclosures (TCFD) issued by the Financial Stability Board (FSB). In addition, this report has been prepared in accordance with the Taipei Exchange (TPEx)'s "Taipei Exchange Rules Governing the Preparation and Filing of Sustainability Reports by TPEx Listed Companies" and the "Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies".

Release Information
This report is the 8th report published by Brogent, and we regularly publish a sustainability report once a year. The period of this information disclosure is from January 1, 2025 to December 31, 2025, and it will be published on the Company's website at the same time. The relevant information of this report is as follows:


Scope and Boundaries
The disclosure scope of non-financial performance indicators in this report is the Brogent Kaohsiung headquarters, Manufacturing Center (Taoyuan Plant) and Taipei office in Taiwan. Subsidiaries are not included in the scope of disclosure, and the basis of calculation for the current fiscal year is as of December 31. If there are any exceptions to the above, please refer to the relevant chapters or notes for detailed descriptions or explanations. The financial performance for 2023 in the report is provided in the scope of consolidated financial statements, and the financial performance for 2024 and 2025 is provided in the scope of parent company-only financial statements. The financial data is compliant with the International Financial Reporting Standards (IFRSs) and is denominated in New Taiwan dollars.

Verification of This Report


External Assurance of the Report
This report was commissioned by Deloitte Taiwan to conduct an audit in accordance with Standard on Assurance Engagement 3000 "Assurance Engagements Other than Audits or Reviews of Historical Financial Information" issued by the Accounting Research and Development Foundation of the Republic of China. A limited assurance report is issued by the CPA. Please refer to the assurance report in the appendix for the scope and results of the assurance engagement.


Contact Information
Please do not hesitate to contact us if you have any comments on this report, or have any suggestions or questions regarding issues related to the sustainable development of Brogent Technologies Inc. Our contact information is provided below:
Finance Center, Brogent Technologies Inc.
Address: No. 9, Fuxing 4th Rd., Qianzhen Dist., Kaohsiung City 806, Taiwan (R.O.C.)
Telephone: +886-7-537-2869
Email: web@brogent.com
Company website: https://www.brogent.com/en