UVB’s Board of Directors is the highest governing body responsible for promoting corporate sustainability and addressing climate change. The Company has established the Sustainable Development Committee under the Board of Directors as a functional committee responsible for climate change management. The Governance and Sustainable Development Office is responsible for formulating climate strategies, assessing climate-related risks and opportunities, and overseeing and implementing climate-related issues and matters.

• The Governance and Sustainable Development Office regularly reports to the Board of Directors each year on climate risk governance, ESG implementation performance, risk management performance, and progress toward achieving sustainability targets.
• Management responsibilities include risk and opportunity assessment, strategy formulation and implementation, greenhouse gas inventory and target tracking, and cross-departmental coordination.

In accordance with the IFRS S2 framework, the Company categorizes climate risks into physical risks and transition risks, while also assessing potential opportunities arising from climate change.

• Supply chain and logistics: Establish an agile supply chain management system and develop long-term strategic partnerships with suppliers across multiple regions.
• Operating locations and stores: Strengthen building structures, natural disaster response measures and store typhoon preparedness, and establish geographically dispersed backup systems.
• Product and service innovation: Develop low-carbon eyeglass frames and environmentally friendly packaging, and introduce products from companies that emphasize ESG sustainability.
• Energy and resource management: Set air conditioning in office spaces and operating locations to 28°C and progressively replace air-conditioning and lighting equipment with high-energy-efficiency models.

UVB adopted its “Risk Management Policy and Procedures” in 2023 as the highest guiding principle for risk management and integrates climate-related risks and opportunities into its overall risk management system.

The Company independently manages the completion and disclosure of greenhouse gas inventories. Greenhouse gas emissions and related intensity metrics for the most recent three years are as follows:

Note: The inventory boundary covers UVB’s headquarters in Nangang and retail stores at each branch. Fugitive emission sources and Scope 3 emissions were not inventoried in 2023 and 2024; inventorying began in 2025.

• Green procurement and equipment upgrades: Office and daily procurement focuses primarily on products bearing green procurement labels, with energy-saving air-conditioning, lighting, and water-saving equipment purchased.
• Digital management and efficiency enhancement: Promote digital management systems to reduce paper and resource waste.
• Employee advocacy and green commuting: Encourage public transportation and bicycles, and promote office greenery.
• Low-carbon product and service development: Introduce products from companies that prioritize ESG sustainability and provide services with lower carbon emissions intensity.

Going forward, the Company will continue to promote low-carbon transition plans and work toward its targets of a 30% reduction by 2030 and net-zero emissions by 2050.