FENC regards transparent and comparable disclosure as the foundation of effective stakeholder engagement. Since the Taiwan Stock Exchange (TWSE) launched the “Power Up^TW Program” (Corporate Value Enhancement Plan), listed companies have actively responded. As of December 31, 2025, 487 listed companies had announced their plans, underscoring the capital market’s growing consensus that stronger governance can drive corporate value enhancement.

In TWSE’s preliminary review of disclosed plans under the Power Up^TW Program, FENC was included on the best-practice exemplar list. TWSE highlighted three key attributes of our plan: measurable metrics (enabling consistent assessment), enhanced transparency (reducing information gaps), and a clearer structure (improving readability and reviewability). Together, these features strengthen external communication efficiency and reinforce market confidence.

For FENC, the Corporate Value Enhancement Plan carries additional significance: for the first time, we have adopted a systematic approach to consolidate our mid-to-long-term planning and management logic into an externally communicable, understandable, and trackable disclosure framework. This supports more effective dialogue between regulators and capital market participants, and provides institutional investors with a more consistent information basis to assess our governance practices and value creation pathway—further reinforcing a positive cycle of trust and value enhancement among regulators, institutional investors, and the Company.