the discriminatory treatment, or the specific sexual factor necessary for the employees or the applicants to perform the job.” This signifies that applicants only need to provide the objective facts of “being treated adversely because of their gender or sexual orientation,” and employers are responsible for proving the justifiability of such adverse treatment because they possess an informational advantage. Related reference can be found in the Taipei High Administrative Court’s 2021 verdict Su-Zi No. 1063 released in 2021. In this case, the complainants have already presented written documents and interviews indicating the facts of differential treatment, and the Taiwanese airlines were required to prove the justifiability of their differential treatment in order to confirm that the differential treatment falls under the exceptions category. A defense of bona fide occupational qualifications must include specific job requirements, “all or almost all” requirements, and “justifiable and necessary” requirements. The airlines contended the following in their interviews: “The uniform represents our company’s business image, and due to cost considerations, changes cannot be made immediately”; “the design emphasizes the gentleness and grace of women, and there is not any deliberate attempt to choose skirts or trousers”; “dress codes are not included in the annual performance evaluations; they are merely an observation item”; “the dress code is only one aspect of self-management and has a negligible impact on performance, rewards, and penalties”; “cabin crew’s duties include serving passengers and do not include whether they wear trousers or skirts”; and “no requests for trousers were made when our uniform was designed.” Some of these statements indicate that company image is a factor of concern when designing uniforms. The airlines also specified that skirts were required because of cost considerations and for their convenience at work rather than because of gender discrimination. Some airlines also commented that whether the female cabin crew wore skirts had no impact on 57