Bora Pharmaceuticals adheres to international human rights standards, including the United Nations Universal Declaration of Human Rights, the United Nations Global Compact, and the International Labour Organization Conventions. It protects the fundamental human rights of employees, customers, and stakeholders, commits to fair treatment of every employee, prohibits discrimination, forced labor, and child labor, and ensures labor rights, workplace equality, and dignity, creating a safe, diverse and inclusive working environment.
Human Rights Policy
Bora Pharmaceuticals commits to fully complying with labor-related laws in its operating locations and establishes policies and measures to protect human rights and labor rights. These include clearly defining work hours and overtime regulations, regularly monitoring employee attendance, periodically reviewing employee health and safety risks according to applicable safety and health laws, and continuously creating a healthy and safe working environment through preventive measures.
Bora Pharmaceuticals is committed to supporting minorities and upholding labor rights by eliminating all forms of forced labor and ensuring that human resources policies are free from discrimination based on gender, race, socioeconomic status, age, marital status, or family background. The Company maintains diverse and inclusive communication channels, regularly convening Town Hall Meetings and holding labor-management meetings at least once each quarter, encouraging employees to express their views freely and fostering two-way communication and mutual trust between employees and management.
Clear policies are in place prohibiting sexual harassment and workplace bullying, while family-friendly facilities, such as maternity and nursing rooms, are provided to support employee well-being. Occupational safety and health protection measures are implemented in accordance with international standards. In the event of any incident that compromises employee rights, employees may file a grievance through the Group’s Speak Up platform. The Company also respects and supports employees’ lawful rights to freely associate, including forming or joining labor unions and engaging in collective bargaining.
In 2025, the Company did not have any confirmed discrimination cases or receive any related complaints.
Bora’s Human Rights Policy covers:
- Full Compliance with Labor Laws
- Creating an Equal and Friendly Workplace
- Reasonable Working Hours Management
- Establishing a Healthy and Safe Workplace
- Harmonious Labor-management Communication
Group’s Human Rights Policy | Report on the Prevention of Forced and Child Labor
Human Rights Due Diligence
We follow international human rights standards, such as the United Nations Guiding Principles on Business and Human Rights (UNGPs) and the Universal Declaration of Human Rights, to establish a human rights risk management mechanism and transition from a compliance-oriented approach to a systematic and risk-management-oriented Human Rights Due Diligence (HRDD) system. The Company adopts a systematic process of “Identify → Assess → Mitigate → Monitor” to continuously strengthen the identification, assessment, mitigation and monitoring of human rights risks.
Implementation of the Human Rights Risk Assessment Mechanism in 2025
We introduced, for the first time, human rights due diligence targeting people managers in Taiwan. The assessment was conducted through anonymous online questionnaires, with a total of 39 valid responses collected. The questionnaire was designed based on international human rights standards and the operational context of the Company, focusing on potential human rights risk issues such as discrimination, workplace harassment, and improper labor conditions. Risks were analyzed through two quantitative scoring factors — “likelihood of occurrence” and “degree of impact” — and cross-assessed to establish risk classification and prioritization. The anonymously collected data is used solely for HRDD purposes and sustainability disclosure, ensuring respondents’ privacy and the legitimate use of data.
Priorities for 2026
- Integrate human rights issues into the enterprise risk management framework and establish a complete human rights due diligence process.
- Extend human rights risk assessments to all global sites and manufacturing locations, and establish human rights management key performance indicators (KPIs).
- Strengthen risk monitoring and performance tracking, and improve grievance and communication channels so that more employees feel able to use them.
- Introduce a living wage assessment, setting region-specific pay benchmarks aligned with international standards and conducting a gap analysis.
Management Measures and Implementation Results
| Human Rights Topic | Risk Management and Mitigation | 2025 Implementation Results |
|---|---|---|
| Privacy Protection | Review personal data and privacy protection policies; require new employees and job seekers to sign a personal data collection and consent of use form. The HR department, in collaboration with the Internal Audit Office, regularly reviews the information security mechanism of the personnel data system. | The “Personal Data Protection Policy” was approved by the Board of Directors in 2025. No material personal data breach incidents occurred in 2025. |
| Right to Health – Providing Occupational Safety Training | New employees complete pre-employment occupational safety and health education and training; regular training is conducted for employees in service; specialized training and safety awareness initiatives are strengthened for high-risk roles. | There were no material occupational accidents in 2025. 100% of global new employees completed occupational safety and health education and training. Total EHS training hours across global sites reached 7,553 hours. |
| Personal Freedom and Security | Protect employees’ basic personal safety and data security in accordance with the privacy policy and internal management system. | Employees complete policy training and awareness programs annually through the Learning Management System. |
| Protection of Work and Labor Conditions | Formulate working hour policies and overtime management mechanisms. | No material violations of labor laws and regulations occurred in 2025. The employee policy training coverage rate reached 100%. |
| Non-discrimination in Promotion | Formulate Diversity and Inclusion (D&I) and recruitment policies to ensure fair career advancement opportunities. | No material discrimination grievance cases occurred in 2025. |
| Right to Health – Health Protection Measures | Provide health management and workplace safety measures in accordance with the EHS policy. | Employees complete health and safety related training annually. |
| Right to Family Life – Work-Life Balance | Establish working hour management to maintain employee work-life balance. | The Mississauga Site (Canada) implements the “Disconnecting from Work Policy,” which clearly defines employees’ right not to respond to non-essential work-related messages during non-working hours. |
| Human Rights Topic | Risk Management and Mitigation | 2025 Implementation Results |
|---|---|---|
| Freedom of Speech and Expression – Grievance Channels | Establish whistleblowing and grievance mechanisms to ensure employees can safely express their opinions, and regularly communicate these channels to employees. | No material unresolved grievance cases occurred in 2025. A total of 4 employee grievance cases were received, all of which were properly handled and closed in accordance with the Company’s established grievance procedures. |
| Non-discrimination – Recruitment | Establish fair recruitment and appointment systems, and promote diversity and inclusion through employee care and engagement activities. | There were no human rights-related grievance cases in 2025. |
| Freedom of Assembly and Association | Strengthen employee engagement and organizational cohesion through staff activities and internal communities. | Organized various employee engagement activities in 2025, including festive celebrations, charity runs and Family Day events, as well as employee clubs such as the Zhunan Site Softball Club and the Canada Site Gardening Club. |
| Right to Family Life – Parenting Support | Offer personal leave and flexible/hybrid work arrangements, where the role allows. | Employees may apply for family care leave based on their needs and utilize flexible work arrangements. |
| Forced Labor | Establish working hours and overtime policies, prohibit all forms of forced labor, and incorporate this prohibition into the Code of Conduct. | No forced labor related incidents in 2025. |
| Child Labor (Child Protection) | Prohibit child labor in line with the law, supported by identity and age screening in recruitment. | No child labor related violations in 2025. |
Grievance Mechanism
In accordance with its “Whistleblowing and Grievance System Management Guidelines,” Bora Pharmaceuticals has established an anonymous online grievance platform to protect employees and other stakeholders from physical or psychological misconduct, and to ensure that the grievance process is equitable, confidential and transparent.
Grievance cases are independently investigated by a dedicated unit according to the nature of the case, with all related records and files subject to confidentiality and access controls. The Company prohibits any retaliation, intimidation or adverse treatment against individuals who file a grievance in good faith or who cooperate with an investigation.
In 2025, there were zero grievance cases relating to workplace violence, and a total of 4 employee grievance cases, all of which were properly handled and closed in accordance with the Company’s established grievance procedures.
- Grievance hotline: +886-2-2790-1555 ext. 9300
- Email: hr80@bora-corp.com
- Third-party anonymous grievance platform: Bora Speak Up
- Whistleblowing and Grievance System Management Guidelines