Implementation status of performing Ethical Corporate Management

1. The Company's operational policy is based on the principles of integrity and responsibility. With reference to the "Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies", the Company's "Ethical Corporate Management Best Practice Principles" have been approved by the Board of Directors, which stipulate the Company's policies and practices on ethical corporate management, and the Board of Directors and the management shall undertake to actively implement them and establish a good corporate governance and risk control mechanism to create a sustainable business environment.
Please refer to the "Company Regulations" for the " Ethical Corporate Management Best Practice Principles".

2. In order to improve the management of integrity management, the Company has designated the "Office of Governance and Sustainable Development" as a dedicated unit under the Board of Directors, which is responsible for formulating and supervising the implementation of policies and prevention programs for integrity management and ensuring that all operational activities are in compliance with laws and regulations. This responsible unit reports the implementation status to the Board of Directors on an annual basis, with the last two report dates were May 14, 2025 and May 9, 2024.

3. In addition to fulfilling the duty of care of a good manager, the board of directors also urges the implementation to improve the effectiveness of honest management. Current year's implementation:

(1) On a quarterly basis (January 22, April 17, July 14, and October 1, 2025), the Company conducted advocacy activities via e-mail to directors, managerial officers, and employees on the “Code of Ethical Conduct for Employees and Whistleblowing System.” The content covered the “Code of Ethical Conduct for Employees,” “Code of Moral Conduct,” and “Ethical Corporate Management Best Practice Principles,” as well as the whistleblowing channels and whistleblower protection mechanisms. In 2025, a total of 432 participants were reached through these advocacy activities. Each session lasted 0.1 hours, resulting in a total of 43.2 training hours.

(2) The “Ethical Corporate Management Best Practice Principles” were incorporated into the newcomer training program. In 2025, a total of 91 employees participated in the training. Each session lasted 0.2 hours, resulting in a total of 18.2 training hours.

(3) "Ethical Corporate Management Best Practice Principles" – New Employee Training and Advocacy Content:
◆ Course and Advocacy Topics: Prohibition of dishonest conduct; types of conflicts of interest; compliance with laws and regulations in business operations; policies, commitments, and implementation; ethical business conduct; prohibition of unfair trade practices; prohibition of offering or accepting bribes; prohibition of providing illegal political contributions; prohibition of improper charitable donations or sponsorships; prohibition of unreasonable gifts, hospitality, or other improper benefits; protection of trade secrets; compliance with insider-trading prevention regulations; avoidance of conflicts of interest by directors and managerial officers; accounting and internal control requirements.
◆ Whistleblowing procedures and reporting channels.