Corporate Governance

In 2023, the Company has formally established an ESG sustainable development execution unit to coordinate the implementation of sustainable development-related operations. In addition to formulating sustainable development goals, ESG development strategies and guidelines, the implementation plans are then implemented according to the responsibilities of all relevant departments. Finally, the Sustainability Report is prepared and the implementation results are reported to the Board of Directors at least once a year.

The board uses the management team's reports (including ESG reports) to understand and supervise the implementation of the company's sustainable development, and gives timely recommendations to the management team to achieve various ESG goals.

The Company issued its "2024 Sustainability Report" in August 2025. Details on specific initiatives and their implementation results are available on the Company's website, where the report can be downloaded for review.

(I) The Company has formulated relevant operating specifications for various risk factors, such as its "Corporate Governance Best Practice Principles," "Ethical Corporate Management Best Practice Principles," and "Code of Ethical Conduct." Based on these specifications, the Company implements risk management and actively promotes corporate governance to enhance its corporate reputation, strengthen its risk culture, and provide strategic management decision-making recommendations.

(II) In accordance with the sustainability materiality principle, the Company conducts risk assessments on environmental, social, and governance issues related to its operations, and, based on the analysis results of the stakeholder ESG concern issues questionnaire survey and in line with its operational objectives, establishes the order of the Company's material issues and management policies as follows:

Since obtaining ISO 14001:2015 environmental management system certification in 2023 (valid from October 11, 2023 to October 10, 2026), the Company has established a comprehensive environmental management system and regularly reviews environmental risks, implements control measures, and continuously improves to ensure legal compliance and reduce the impact of operations on the environment. The Company has disclosed information and policies regarding environmental responsibility on its official website and in the Sustainability Report.

(I) The Company is dedicated to promoting environmental resource protection and has consistently worked to fulfill its corporate social responsibility and advance economic, social, and environmental progress, taking four major sustainability strategies as its objectives: low-carbon mission, circular regeneration, social inclusion and value co-creation, and sustainable manufacturing principles, and using these as principles for promoting environmental protection matters with business partners and stakeholders, including suppliers, contractors, customers, affiliates, and communities.

(II) In pursuit of sustainable environmental care and harmonious coexistence with all living beings, we have integrated sustainability principles into our product design process through upgrades to production processes, specifications, and technologies, along with software energy management, to fulfill our commitment to environmental responsibility. In the design stage for chip circuit, a lower supply voltage is used to reduce chip power consumption, and customized design is used to assist customers in meeting industry standard requirements (e.g. California energy regulations) and compliance with industry power-saving design standards (e.g. Microsoft Modern Standby). Furthermore, the Company has obtained ISO 14001 certification in 2023 and ISO 14064-1 certification in 2024, hoping to achieve the goal of green design through optimization of product manufacturing processes.

(III) The Company's office energy use is primarily electricity, as the product design process requires extensive use of computers and software testing, as well as other electronic equipment such as emulators and analyzers, resulting in a high proportion of electricity used for R&D; the Company continuously promotes various measures to reduce energy use and environmental impact, prioritizes the procurement of energy-saving certified products, and is committed to building a green workplace. The Company's office energy management mainly comprises three plans: the gradual replacement of MIS server room air conditioning, office air conditioners, and lighting fixtures with energy-saving certified products, and the setting of short-, medium-, and long-term goals to track progress and results. The MIS server room fully adopted an energy-saving air conditioning system in 2021; in addition, the Company plans to introduce a renewable energy program in 2026 and meet the RE10 target.

The Company is committed to responding to the current global trend of energy conservation and carbon reduction in order to fulfill the responsibility of global citizens to protect the environment. In response to the business risks posed by climate change to the industry, each department will conduct an inventory of the climate-related risks involved in their own business scope, and then report to the President for consolidation. The Company referenced the Task Force on Climate-related Financial Disclosures (TCFD) framework, through the four core elements of "governance," "strategy," "risk management," and "indicators and goals," to identify potential climate change risks and opportunities, and grasp the impact on the company's operations and to formulate relevant strategies and measures in advance to prevent the risks and damages caused by climate change.

Climate change management framework:

The Company has implemented management policies for greenhouse gases, water resources, and waste. The detailed measures are as follows:

1. The Company has followed the "Roadmap for Sustainable Development of Listed and OTC Companies," planned and reported to the Board of Directors the implementation schedule for greenhouse gas inventory and verification to effectively track the Company's performance and goals on emission reduction, and completed the relevant inventory and verification operations as scheduled in accordance with the plan. For details on implementation and emission volumes, please refer to the Company's sustainability report.
2. The company's main water usage is for office life. It implements water conservation measures, including installing water-saving devices in sinks and restrooms, and regularly promoting water conservation awareness to reduce water waste.
3. To achieve effective waste management and reduction targets, the Company has established an office waste reduction plan, is committed to reducing domestic waste, and divides waste classification management into general waste management and toxic waste management. Hazardous waste includes batteries, waste chips, test boards, and computer peripherals. To implement waste management more effectively, professional environmental protection companies are commissioned to dispose the toxic waste generated from operations to reduce direct impact on the environment.
4. The Company encourages the production and use of green products while reducing the negative impact on the environment through the green procurement system. The Company gives priority to the purchase of products with lesser impact on the environment — low energy consumption, non-toxic, recyclable and environmentally certified office supplies, such as energy-saving lamps, Energy Star certified notebook computers, eco-friendly toner cartridges, and eco-friendly photocopy paper. To strengthen employees' understanding of green products and to consciously give priority to the purchase of green office supplies, the Company has integrated the green procurement system into the EIP system in 2023. When employees submit application requirements, the system will feed back green procurement priorities and related information. It is hoped that through continuous reminders, employees will be more aware of and willing to purchase green products, and everyone can contribute to environmental friendliness.

The Company respects human rights and personal privacy, and has established human rights protection and personal data protection management policies with reference to the "Universal Declaration of Human Rights," the "Responsible Business Alliance Code of Conduct," the "Labor Standards Act," and the "Personal Data Protection Act." Since 2021, the Company's RBA self-assessment questionnaire has been reduced to a low-risk level, and the Company obtained RBA VAP certification in 2026, demonstrating its commitment to fulfilling corporate social responsibility.

In terms of policies, the Company has formulated management policies and procedures such as "Employee Work Rules" and "Sexual Harassment Prevention Measures, Complaints and Disciplinary Measures," and is committed to creating a quality work environment to protect the rights and benefits of employees, ensure non-discrimination and prohibit inhumane treatment regardless of race, color, gender, age, disability, marital status, political affiliation or religious belief in the recruitment process, and fair treatment of all employees free from discrimination or harassment.

In terms of implementation, the main concrete measures include: human rights awareness education and training; the Company has continued to promote workplace diversity and equal promotion opportunities, creating a gender-friendly workplace; in terms of establishing a mechanism for communicating with employees, the Company values the voices of all employees, has set up violence prevention management, and established grievance channels (asmedia885@asmedia.com.tw) to protect employee rights and strengthen workplace safety.

The Company upholds and follows international standards, including the United Nations Global Compact (UNGC), the United Nations Universal Declaration of Human Rights, the International Labour Organization (ILO) conventions, and the Responsible Business Alliance (RBA). The Company has established implementation guidelines and is committed to continuously upholding and practicing human rights protection policies to safeguard the rights and interests of its employees.

The Company has established a cross-functional human rights working group, comprising departments such as Sustainability and Human Resources, and conducts human rights due diligence on an annual basis. (Scope: Employees; Due diligence approach is based on the EU Corporate Sustainability Due Diligence Directive (CSDDD), and the assessment of annual human rights risks is conducted with reference to the "human rights risks in business operations" framework proposed by the United Nations Development Programme (UNDP).)

In 2025, all human rights risk incidents in the Company's operations have been fully investigated and corresponding improvement actions have been completed. The Company continues to monitor the progress of improvements, and no medium- or high-risk human rights incidents have occurred. The Company's mitigation and preventive measures for human rights risk incidents are described as follows:

1. The Company complies with the "Labor Standards Act" and related laws and regulations to establish various salary and benefit measures for employees, and in addition to a leave system that exceeds the requirements of the Labor Standards Act, also provides labor and health insurance, labor pension contributions, group accident insurance, regular employee health check-ups, travel expense subsidies, employee travel subsidies, year-end banquets, and year-end bonuses in accordance with the law. In addition to providing competitive fixed salaries, the Company also refers to market conditions, government salary adjustment standards, the Company's overall operating performance, as well as departmental and individual performance when granting incentives, in order to motivate employees and share the Company's operating results. The incentive scheme also includes patent bonuses to encourage innovation and invention. Salaries are reviewed and adjusted annually based on market mechanisms and the Company's operating performance.
2. Other benefit measures: birthday cash gifts, Labor Day gift vouchers, Mid-Autumn Festival gift vouchers, implementation of employee stock warrants, and issuance of new restricted employee shares. The company has also established an Employee Welfare Committee that provides subsidies for marriage, bereavement, hospitalization, and childbirth. To promote employee physical and mental well-being, the Company has established a variety of sports-related clubs to alleviate work-related stress and conducts subsidy evaluations once every six months.
3. Regular weekly stress-relief massage services are provided to relieve employees of the heavy pressure caused by tight deadlines for various projects at work, and in the spirit of social assistance, the Company arranges for visually impaired massage therapists to provide massage services at designated times at the Company.

1. The Company does not have a factory. Its offices comprise floors in a portion of a leased commercial building in an urban area, with each floor having a strict security system. In addition to the access control for personnel entering and exiting, it also has a complete fire protection system. We also conduct regular fire-fighting equipment maintenance and drills once every half a year to maintain the safety of employees' working environment. The Company has also obtained ISO 45001 certification (valid from August 29, 2025 to August 28, 2028). At the same time, employees' health checks and group insurance are provided regularly every year, and external lecturers are arranged to give lectures on health or safety courses.

(1) To thoroughly implement occupational safety and health management and comprehensively prevent the occurrence of occupational disasters, the Company will focus its efforts on the following seven major aspects:

(2) Occupational accident statistics for 2025 are as follows:

(3) Fire incident statistics for 2025 are as follows:

2. The Company attaches great importance to the balance of employees' body and soul, and has adopted the "All-round Health and Well-Being Program" to evaluate the health status of employees and invest resources in comprehensive care for employees. Health promotion measures:

(1) Health protection net:

• Health checkup and graded management for employees: The Company plans to take health protection measures that go beyond the statutory regulations by organizing a health checkup every year and a physician health consultation every quarter, and promotes health education and various health promotion programs to enhance health awareness of employees.
• Employee vaccination: The Company launched its own employee vaccination program in 2020.

(2) Balance of body and mind:

• Promotes happiness — relaxing massage service by the visually impaired: The Company hires professionals certified by the Chinese Acupressure Promotion Association for the Visually Impaired to perform weekly massages for employees.
• EAP employee assistance program: The EAP employee assistance program was introduced in 2021 to provide employees with consultation in five major areas: legal, financial, psychological, medical, and management. The current consulting and cooperation unit is Shiuhli Cultural and Educational Foundation.
• Unscheduled physical and mental health activities and lectures: The Company will organize health education promotions from time to time to strengthen employees' knowledge on health protection and improve their health status.

(3) LOHAS Life:

• Club activities and subsidies: Diversified club activities enable employees to revisit the passionate youth of their student days. Subsidy evaluations are conducted once every six months, and as of 2025, the Company's clubs include the yoga club, film club, jogging club, basketball club, and badminton club.
• Employee travel: The Company organizes an employee trip every year to build the cohesiveness of the Company's employees.

The Company attaches great importance to the diversified training of employees. In addition to planning professional courses for employees according to their functions, employees' self-development is also one of the focuses of the Company. Education and training is divided into three aspects. For new employees, the emphasis is on understanding the corporate culture and specific professional courses; the junior team values functional development and LOHAS learning, and offers comprehensive seminars on industry trends, social and corporate responsibility topics to body, mind, and soul, to help colleagues keep abreast of the rapidly changing industry status. In addition, it also helps employees to achieve work-life balance; for the management team, it is to improve management competency training, strengthen the group ability of integration and synergy, and improve management skills to lead the team to achieve operational goals. The annual course content is planned according to the employees' learning needs, and an education and training satisfaction survey is conducted every year to understand the employees' learning status and feedback after the course, so that the employees can grow together with ASMedia.

The Company's marketing and labeling of products and services are not only handled in accordance with domestic laws and regulations, but also in accordance with the relevant laws and regulations of the country where the customer is located. This includes environmental protection requirements of various products and compliance with product patent rights. At the same time, the Company has always valued customers' opinions and feedback, and maintained good communication with customers. There are customer communication channels and response methods (including customer satisfaction survey and customer complaint handling) on the Company's official website, as well as a dedicated unit to deal with customer opinions to ensure the best service performance to customers and to achieve the purpose of rights protection.

The Company has strict internal evaluation and investigation procedures for suppliers. In addition to listing the existence of records that affect the environment and society as an important inspection item, the provision of all products must comply with laws and environmental protection standards. In the contract, the product and the production process must meet the requirements of environmental protection regulations, and no harmful substances should be used. If there is a violation of the content of the contract or laws and regulations, and depending on the seriousness of the circumstances, the supplier shall be liable for compensation in order to fulfill corporate social responsibility.

The Company has disclosed the supply chain management policies in the ESG report:

1. In accordance with supplier management procedures, suppliers undergo annual evaluations and unscheduled audits conducted by the Quality Assurance department based on selection criteria including delivery quality, engineering capabilities, and ESG sustainability, and in 2025, 100% of all suppliers complied with the Company's supplier management policy.
2. We require suppliers not to purchase or use conflict minerals, and conduct conflict minerals surveys in accordance with the "CFSP Conflict-Free Smelter Program," "RBA Responsible Business Alliance Code of Conduct," "GeSI Global e-Sustainability Initiative," and other standards to ensure that all suppliers comply with the Company's philosophy of not using conflict minerals.

The Company not only adopts the Task Force on Climate-related Financial Disclosures (TCFD) disclosure framework to issue its sustainability report, but also follows the latest GRI Sustainability Reporting Standards (2021 version) and SASB version 2023-12, and promotes sustainable business operations by advocating for the United Nations 17 Sustainable Development Goals (SDGs). The report is prepared in accordance with the principles of inclusiveness, sustainability, materiality, and integrity, as well as the quality principles of accuracy, balance, clarity, comparability, and timeliness. So far, this report has not been certified or guaranteed by a third-party verification unit.

VI. If the Company has established its own sustainable development principles in accordance with the "Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies", please describe its current practices and any deviations from the principles: The Company has not yet formulated its own sustainable development best practice principles, but it has been committed to implementing corporate social responsibility in its daily corporate operations, including active participation in environmental protection, social emergency relief, social welfare, and other activities, and information on the relevant practices is disclosed in the annual report.

VII. Other important information to help understand the implementation status of sustainable development:

(I) Environmental protection:

1. Our Company is a professional IC design firm, with independent research and development and design as its primary operating activities. Our main products are all produced by outsourcing, which falls under the fabless IC design industry. In addition to the working environment and manufacturing process, subcontracted processing plants must meet the requirements of environmental protection laws and regulations. All production materials must comply with the "Product Restricted Substance Control Procedures" stipulated by the Company. In addition to not using hazardous substances, safety materials that meet international standards are specified. In addition, the Company obtains laboratory reports provided by the supplier in a timely manner and checks the supplier on related matters. ASMedia and its suppliers jointly sign "Hazardous Substance Non-Use Declarations," using safety materials and components certified to environmental specifications, and complying with standards such as RoHS, PFOS, Halogen Free, and REACH SVHC.
2. The company has always advocated energy conservation and resource recycling, including implementing garbage sorting, planning to fully adopt energy-saving lighting fixtures by 2026, turning off lights when not in use, controlling air conditioning operating hours, and temperature control measures. Short-, medium-, and long-term goals related to environmental protection policies have been formulated. In addition to strengthening the promotion of energy and water conservation for each employee, reducing office resource consumption is also listed as an important indicator item.
3. The Company continues to promote the paperless movement, and internal procedures and other forms and documents are controlled by online electronic sign-off to reduce paper waste and continue to contribute to environmental protection.
4. Supporting environmental protection activities: participating in Earth Hour, the Yilan Paoma Historic Trail Mountain cleanup walk, and sponsoring the Kuroshio Ocean Education Foundation for cetacean conservation.

(II) Social welfare and services:

1. Charity activities: By providing resources and opportunities to work with social welfare organizations and public welfare groups, and planning and executing charity activities, the Company helps disadvantaged or marginalized people to participate in the development of society by enhancing their abilities and confidence, in order to improve their living conditions and environment.
   • Assisting individuals with disabilities to live independently: The company has long supported organizations for people with disabilities by ordering charity gift boxes. In the "Comprehensive Health and Happiness Plan," the company regularly engages certified visually impaired massage therapists through the Taiwan Association for the Promotion of Visually Impaired Meridian Massage to provide weekly stress relief and relaxation for employees. While employees enjoy professional services, visually impaired massage therapists also have a good working environment, ensuring their work dignity and survival rights.
   • Resource regeneration and sharing for mutual benefit: The Company has long been committed to bridging the urban-rural digital divide in Taiwan, providing second-hand computers to help improve the learning quality of students in remote areas; and has held employee travel charity bazaars, with the proceeds donated to the Hualien County Rural Community College Development Association (Toyota Gomiya).
2. Cultivating young talent: The company is enthusiastically dedicated to charitable causes, providing research funding to various colleges and universities, charity sports events, and medical institutions each year. The Company actively negotiates industry-academia cooperation projects with various schools to provide students with the professional technical knowledge of the industry during their studies, and expand the horizons of domestic students by sponsoring overseas competitions and organizing international seminars. The Company understands the importance of expanding students' international horizons, and has also sponsored Fu Jen Catholic University's "borderless AI learning classroom," the College of Science and Engineering AI Technology Research Center, and Soochow University's High-Speed Transmission Enabled AI Solution — Smart Innovation AI Learning Center, to enhance students' future employability and practical abilities and narrow the gap between learning and application.
3. Medical promotion: Through the sustainable operation of donation recipient medical institutions and foundations, the Company improves the quality and environment of medical care nationwide. To raise cancer prevention and treatment awareness among citizens, the Company has long promoted public health education with non-profit medical institutions, and sponsored the instruments and equipment needed for medical research projects, thereby improving the quality and efficiency of medical care.
4. Disaster relief: The Company has been caring for major disasters at home and abroad for many years, and has made timely donations to rescue the injured and their families, and work together to overcome the difficulties.
5. Fostering sustainable communities:
   • Through innovative education to connect hometown identity, the Company participates in New Taipei City South District Pinglin Elementary School's "Shennong Project," which takes "organic diets, land education, and hometown identity" as its triangular core, enabling children to start from organic diets and, through familiarity with the unique agricultural products of their hometown, develop an identity rooted in their hometown, thereby achieving the vision of sustainable urban and rural communities.
   • By participating in the "Remote Village Video Tutoring Program" and supporting the deep-rooted operation of schools in remote areas, the Company has built a social support system that connects urban and rural areas and conveys warmth.

(III) Consumer Rights: The Company upholds the principle of honest management and professional services. There is also a service procedure for handling customer opinions with a dedicated unit to ensure the best service performance for customers and to achieve the purpose of protecting rights. The company has established a stakeholder section on its official website, providing a dedicated email address for communication and contact with stakeholders. For significant issues, there is a reporting system for violations of business ethics, which can be used to report internal and external violations. Good communication and interaction are maintained through the email address announced on the official website.

(IV) Human rights:

1. The Company has formulated and disclosed its human rights policy declaration in accordance with the relevant content of the "United Nations Universal Declaration of Human Rights," and hires labor in accordance with various government regulations such as the Labor Standards Act. It does not force employees to work, prohibits child labor and illegal labor, and provides employees with a healthy and safe working environment to protect their rights and interests.
2. To maintain gender equality at work, the Company complies with the "Gender Equality in Employment Act." It clearly stipulates that sexual harassment in the workplace is strictly prohibited in the employee work rules, and it has established a complaint procedure and disciplinary regulations to protect employee rights and interests.
3. The Company has formulated a maternal health protection plan in the workplace based on Article 31 of the "Occupational Safety and Health Act," the "Implementation Measures for the Maternal Health Protection of Female Workers," and other maternal labor health protection policies. We provide a safe, hygienic, healthy, and friendly work environment for employees during pregnancy and breastfeeding in the workplace, to ensure the physical and mental health of pregnant, postpartum, and breast-feeding female employees to protect their health.
4. The Company regularly organizes course lectures every year and invites lecturers to teach related courses, including "Workplace Interpersonal Relations," "Retirement Pension, Labor Insurance Elderly Benefits and Occupational Disaster Relief," and so on.

(V) Safety and health:

1. Our company is an IC design company and has not established a factory. The office is a commercial building leased in an urban area. In order to provide a safe working environment for employees, we have established access control at the main entrances and exits as well as elevator access control on each floor. Furthermore, building security staff registers visitors to prevent non-company personnel from entering and leaving at will.
2. The Company has a security system and is connected to the security company 24 hours a day to protect the safety of company personnel and property.
3. The office building where the company is located is equipped with a complete fire safety system and conducts various disaster prevention drills and maintenance of fire equipment regularly once every half a year to enhance personnel disaster response capabilities and reduce disaster losses.
4. In addition to daily cleaning operations, the Company regularly conducts environmental disinfection, water dispenser water quality testing, air conditioning system cleaning and inspection, and places air purifiers in the office to provide employees with a good working environment.
5. There is no smoking in the Company's office area. We are committed to promoting workplace health through active implementation of smoke-free measures, and have obtained the Healthy Workplace Self-certification — Health Promotion Badge issued by the National Health Bureau, establishing a working environment without the harm of second-hand smoke.
6. We organize regular health education and publicity lectures every year, and conduct employee health inspections so that employees can develop in a balanced manner in physical and mental health.

(VI) Other social responsibilities: The Company regularly recruits several R&D staff undergoing their alternative national service every year in accordance with the national talent cultivation plan. In addition to reducing expenditures, this also effectively uses the expertise of R&D service staff to make them suitable for their talents.

I. Formulating Ethical Management Policies and Plans

(I) Has the Company specified its policy and method for the implementation of ethical corporate management in its internal rules and regulations and external documents, and have the Board and the management of the Company promised to pursue the policy of ethical corporate management?

(II) Has the company established an assessment mechanism for the risk of dishonesty, regularly analyzing and evaluating business activities with a higher risk of dishonesty within the scope of business, formulating measures to prevent dishonest behavior, and covering at least the prevention measures for each item in Article 7, Paragraph 2 of the "Ethical Management Best Practice Principles for Listed and OTC Companies"?

(III) Has the Company established operating procedures, codes of conduct, disciplinary and complaint systems for violations in its anti-corruption program, and implemented and regularly reviewed and revised the program?

(I) The Company's Board of Directors has formulated the "Ethical Corporate Management Best Practice Principles" and "Operating Procedures and Code of Conduct for Ethical Corporate Management," which regulate the moral obligations and code of conduct that all personnel should fulfill. The Company commits to conducting all business activities with integrity and adopts a "zero-tolerance" policy toward any violation of professional ethics norms, absolutely prohibiting corruption and any other illegal conduct. To ensure that the Company's conduct meets the high standards required by laws, regulations, and professional ethics norms, the Company has implemented the promotion, communication, and education and training of relevant ethical management policies for management and employees. The Company has established an "Ethical Management Team" to be responsible for the formulation and supervision of the implementation of ethical management-related policies. Through three major aspects of institutional constraints, commitment signing, and education and advocacy, it ensures that all personnel fully understand the company's policies. The team regularly reports on the implementation of ethical management to the Board of Directors and senior management to fulfill its supervisory responsibilities.

(II) The Company has formulated "Operating Procedures and Code of Conduct for Ethical Corporate Management," which sets out the handling procedures for unethical behavior and improper interests. Ethical management policies are promoted through meetings and education and training, incorporated into employee performance evaluations, and a clear and effective reward, punishment, and complaint system has been established.

(III) The Company has clearly stipulated various preventive measures in accordance with the "Operating Procedures and Code of Conduct for Ethical Corporate Management," and has designated units for implementation and supervision. At the same time, rewards and punishments and complaint systems have been established. If there is any violation of the regulations, the relevant units such as HR and legal affairs will handle it in accordance with the law.

II. Implementing Ethical Management

(I) Does the Company assess the integrity records of business counterparts, and clearly stipulate integrity behavior clauses in the contracts signed with business counterparts?

(II) Has the Company established a dedicated unit for promoting ethical corporate management under the Board of Directors, and regularly (at least once a year) reported to the Board of Directors on its ethical management policies, anti-corruption plans, and the supervision and implementation thereof?

(III) Has the Company formulated policies to prevent conflicts of interest, provided appropriate channels for reporting, and implemented them?

(IV) Has the Company established an effective accounting system, an internal control system, and has the internal audit unit developed relevant audit plans based on the assessment results of risks of unethical behavior, and audited the compliance with anti-corruption plans, or commissioned an accountant to conduct the audit?

(V) Does the Company regularly hold internal and external education and training on ethical management?

(I) Before establishing business relationships with business counterparts, the Company has strict evaluation mechanisms and procedures. The Company considers the legality of business counterparts and whether they have any records of dishonest behavior. When signing contracts, the content includes compliance with ethical management policies. If it is discovered that a business counterpart has engaged in unethical behavior, the Company will immediately stop business dealings and list them as rejected counterparts.

(II) The Company's "Ethical Management Team" is responsible for the formulation and supervision of ethical management-related policies to ensure compliance with the Code of Ethical Management. The team reports to the Board of Directors once a year; the implementation of ethical management in FY2025 was reported to the Board of Directors on March 5, 2026.

The Company implements ethical management policies. The relevant implementation status for FY2025:

(1) Education and training, legal compliance promotion and testing: Promote a series of courses to all employees, such as the Code of Ethical Management, Code of Ethical Conduct advocacy, anti-corruption and anti-bribery, information security policy, and prevention of insider trading, and conduct tests after the courses.

(2) Whistleblowing system and whistleblower protection: The Company's website has a platform for reporting violations of professional ethics, providing channels for whistleblowers to report illegal conduct of Company personnel. HR, legal affairs, and other units accept whistleblower cases, are responsible for investigating and reporting investigation results for disciplinary action, and may notify relevant law enforcement units to handle the case in accordance with the law. The identity of the whistleblower and the content of the report are kept confidential, and complete records of the case acceptance, investigation process, and results are maintained. In FY2025, there were 0 external whistleblowing cases and 0 employee whistleblowing cases.

(3) Prevention of insider trading: The Company's Board of Directors has approved provisions in the "Corporate Governance Best Practice Principles" stipulating that insiders (including but not limited to) directors may not trade their stocks during the 30-day closed period before the annual financial report is announced and the 15-day closed period before the quarterly financial report is announced. Each quarter, directors and managers are notified by email of the closed period before the quarterly financial report is announced to remind insiders to avoid inadvertently violating relevant laws and regulations.

(III) The Company has formulated the "Operating Procedures and Code of Conduct for Ethical Corporate Management." When directors, managers, and other stakeholders present at or attending the Board of Directors meeting have a conflict of interest with any agenda item of the Board of Directors for themselves or the legal entities they represent, they may express opinions and respond to questions, but may not participate in discussion or voting.

(IV) The Company has established an effective "Accounting System" and "Internal Control System." Auditors regularly audit the compliance with the internal control system in accordance with the annual audit plan, and prepare audit reports for submission to the Board of Directors.

(V) All employees of the Company have 100% signed the "Service and Confidentiality Agreement" upon joining the Company. At least once a year, the Company conducts education and training on ethical management or sends promotional materials via email to ensure that employees fully understand the Company's ethical management policies, anti-corruption plans, and the consequences of unethical behavior. At the same time, relevant laws and regulations are promoted to all employees from time to time through courses arranged by the training department. In FY2025, the Company held education and training on topics related to ethical management for a total of 1,014 hours.

III. Operations of the Company's Whistleblowing System

(I) Has the Company formulated specific whistleblowing and incentive systems, established convenient whistleblowing channels, and appointed appropriate dedicated personnel to handle complaints against the reported parties?

(II) Has the Company formulated standard operating procedures for investigating reported matters, follow-up measures to be taken after the investigation is completed, and relevant confidentiality mechanisms?

(III) Has the Company taken measures to protect whistleblowers from being subject to improper handling due to whistleblowing?

(I) The Company has formulated specific whistleblowing and incentive systems in the employee "Work Rules," "Code of Ethical Conduct," and "Ethical Corporate Management Best Practice Principles," and has established convenient whistleblowing channels. Depending on the severity of the report, management will appoint dedicated units to handle the matter.

(II) The Company has clearly stipulated operating procedures and relevant confidentiality mechanisms in the "Code of Ethical Conduct" and "Ethical Corporate Management Best Practice Principles."

(III) The Company handles the identity of whistleblowers and the content of reports with care and maintains strict confidentiality.

IV. Strengthening Information Disclosure

(I) Has the Company disclosed the content of its ethical management principles and the promotion results on its website and the MOPS?

(I) The Company has formulated the "Ethical Corporate Management Best Practice Principles" and disclosed information such as the title, name, date of violation, content of violation, and handling of violating personnel on the Company's internal website.

V. If the Company has formulated its own ethical management principles in accordance with the "Ethical Management Best Practice Principles for TWSE/TPEx Listed Companies," please describe the deviations from the principles and the reasons therefor: No major difference.

VI. Other important information to help understand the Company's ethical management operations (e.g. if the Company has reviewed and revised its formulated ethical management principles): No such circumstances.