EMC

Board of Directors

Directors

Title Name Curriculum Vitae

Other positions in EMC and

other companies

Chairman Dong, Ding Yu Ph.D. in Engineering, Stanford University
Assistant Professor, San Jose State University
-
Vice Chairman Yu Chang Investment Co., Ltd.
Representative:
Tsai, Fei Liang
Master of Chemical Engineering, National Tsing Hua University
President, Taiwan Union Technology Corporation
-
Director Yu Chang Investment Co., Ltd.
Representative:
Lee, Wen Shiung
Bachelor of Chemical Engineering, Tamkung University
Director, Unimicron Corporation
President, Isola Asia Pacific (Taiwan) Inc.
Consultant, Taiwan Printed Circuit Association
Director Hsieh, Mon Chong

Master in International Affairs, Columbia University, USAChairman, Food Industry Research and Development InstituteDirector, The Eisenhower Exchange Fellowships, Inc.

Director, Chinese National Federation of Industries
Chairman, Synmax Biochemical Co., Ltd.
Vice Chairman, Royal Chef Co., Ltd.
Director Shen, Bing

MBA, Harvard University
Financial Analyst, World Bank
Chief Investment Officer, International Bank Corp.
Executive Director, Morgan Stanley & Co.
Vice President, China Development Industrial Bank
President, CDIB Partners Investment Holding Corporation

Director, OUC Corporation
Director, ECOVE

 

Title Name Curriculum Vitae Other positions in EMC and other companies
 Independent Director Cheng, Duen-Chian

MBA, Columbia University,
USA President,
Director, Appier Holdings Inc.
Independent Director, TA YA ELECTRIC WIRE & CABLE CO., LTD
Chairman, LuxNet Corp
Chairman, Clientron
President, UMC Capital Corporation

Chairman, TGVest Capital Co., Ltd.
Chairman, TriKnight Capital Corporation
Vice Chairman, LuxNet Corp

 Independent Director Chen, Hsi-Chia

Ph.D. in Law, National Taiwan University
Ph.D. in Law, Peking University
Partner, Chief Representative of Beijing Office, Joint Head of Office-China & Member of Asia Pacific Operating Committed (APOC), Pinsent Masons LLP
Trainee , King & Wood Mallesons (previously known as King & Wood)
Associate &Partner, Formosan Brothers, Attorneys-at-Law

Managing Partner, Chen & Chang, Attorneys-at-Law.
Member, Standing Committee of ICC International Centre for ADR Convenor, Taiwan Chapter of the Chartered Institute of Arbitrators (CIArb) East Asia Branch.
Independent Director, Asia Renewable Energy (Cayman) Ltd.

 Independent Director Chern Kai-Yuan  

Chief Secretary, Financial Supervisory Commission, F.S.C

Deputy Director General, Financial Examination Bureau, F.S.C

Adjunct Associate Professor, National Chengchi University

Vice President, Taiwan Insurance Law Association.

 Independent Director Yin Chao   Senior Associate, Lee & Li, Attorneys-at-law  Head, Legal, Standard Chartered Bank (Taiwan) Limited

Powers and Responsibilities of the Board of Directors

    1. To propose amendments to the Articles of Incorporation and to approve important internal rules and regulations.
    2. To approve the establishment or dissolution of branch offices.
    3. To approve the annual budget and review the annual financial statements, including the review of the annual business plan and supervision of its implementation.
    4. To propose resolutions on the distribution of earnings, the offsetting of losses, or increases or reductions of capital.
    5. To approve the Company’s investments in other enterprises and the transfer or acquisition of equity interests.
    6. To appoint or dismiss the Company’s certified public accountants and to determine their remuneration.
    7. To propose the sale, transfer, lease, pledge, mortgage, or other disposition of all or a material part of the Company’s assets or business.
    8. To approve the Company’s applications for financing, guarantees, acceptances, or any other credit facilities or borrowings from financial institutions or third parties.
    9. To approve major capital expenditures.
    10. To approve endorsements, guarantees, acceptances, or similar commitments made in the name of the Company.
    11. To approve significant contracts.
    12. To approve material transactions between the Company and related parties (including affiliated enterprises).
    13. To appoint or dismiss employees at the level of Vice President and above.
    14. To approve, amend, or terminate the acquisition, transfer, licensing, or technical cooperation agreements relating to proprietary technologies, patents, trademarks, and copyrights.
    15. To exercise any other powers conferred by applicable laws and regulations, the Articles of Incorporation, or resolutions of the shareholders’ meeting.
    16. The matters set forth above shall be handled in accordance with the Internal Authorization Policy as authorized by the Board of Directors.

Succession Planning for Members of the Board of Directors

Members of the Board of Directors are expected to possess diverse core competencies and are supported by independent directors with

different professional backgrounds to effectively fulfill their duties. The responsibilities of the Board include establishing sound corporate

governance mechanisms; supervising, appointing, and guiding the Company’s management; strengthening management functions; and

overseeing the Company’s overall operational performance across economic, social, and environmental dimensions, with a commitment

to maximizing stakeholder interests.

 

Information regarding the backgrounds of Board members, including education, age structure, concurrent positions held in other companies,

and the operation of the Board and its functional committees, is disclosed in the Company’s annual report. Relevant real-time information is

also available on the Market Observation Post System (MOPS).

 

In planning for succession, the Company requires that potential successors not only demonstrate outstanding professional capabilities, but

also share values aligned with the Company’s principles, including integrity, accountability, value creation, and team achievement.

The Board currently consists of nine directors, including four independent directors, all of whom possess the professional knowledge and

experience required in areas such as business management, legal affairs, finance, accounting, or corporate operations.

 

With respect to Board succession planning, the future composition and background of Board members will continue to reference and maintain

the current structure. In addition to cultivating senior executives from various internal departments—who, through operational

experience and development, have demonstrated recognized capabilities in professional expertise, team leadership, and strategic

planning—as a talent pool for future directorships, the Company also maintains close industry–academia collaborations.

Accordingly, for independent directors who are legally required to possess experience in business, legal, financial,

accounting, or corporate operations, there is no anticipated shortage of qualified professionals within the domestic market.

 

In addition to professional backgrounds and skills, Board members are also required to possess expertise relevant to the Company’s business

operations and strategic planning. To continuously enhance directors’ professional competencies and to address growing international attention

to corporate governance and corporate social responsibility, the Company arranges continuing education programs covering areas such as

finance, risk management, operations, business administration, legal affairs, accounting, corporate social responsibility, internal control

systems, and financial reporting responsibilities, as relevant to the Company’s industry. Each director is required to complete at least six (6) hours

of continuing education annually to ensure an adequate level of industry knowledge and access to emerging insights.

 

Succession Planning for Key Management Personnel

The Company emphasizes that, in addition to professional expertise, management personnel must embody the Company’s core corporate culture

and values, including accountability, value creation, and team achievement. In alignment with the Company’s development strategies, succession

planning is implemented through mechanisms such as job rotation and overseas assignments, one-on-one mentoring and coaching, and

participation in management meetings. These initiatives are designed to deepen understanding of the Company’s management philosophy,

strengthen managerial competencies, and cultivate multifaceted capabilities to facilitate the continuity of talent and management experience.

 

Management personnel are assigned clearly defined departmental responsibilities and position planning, and a deputy or acting officer system

is in place. Through hands-on operational experience, managers are able to develop practical expertise and enhance their management capabilities.

 

In 2025, the Company conducted training programs for middle- and senior-level managers totaling 1,920.5 training hours, with 1,317 participant attendances.

Executive Management Compensation and ESG-Related Performance Evaluation

The compensation of the Company’s senior executives at the level of Vice President and above is positively correlated with the Company’s operating performance and governance outcomes. Executive compensation consists of fixed compensation and variable compensation.

 

Performance evaluation metrics include financial indicators, strategic indicators, sustainability and internal control indicators, and management

indicators.

The respective weightings and specific assessment items for each category are set forth in the table below.

 

Compensation Payment Compensation Payment Compensation Payment Compensation Payment Compensation Payment
Fixed Compensation Base Salary,Annual Bonus - - -

Variable 

Compensation

 (55–80%)

Management Bonus,

Employee Profit Sharing,

Annual Performance Bonus

Financial Indicators 20~35% Return on Equity (ROE), Return on Assets (ROA), Revenue, Earnings per Share (EPS), Total Assets as a measure of corporate scale, Shareholders’ Equity
Strategic Indicators 20~35% Short-, medium-, and long-term corporate operating strategies, business ethics, competitive practices, and ESG performance outcomes such as sustainable supply chain management
Sustainability and Internal Control Indicators 15~30% Energy management, waste management and circular recycling, carbon emissions management, development of sustainable and green energy products, internal control and risk management
Management Indicators 15~30% Customer relationship management, labor relations, human resources indicators, and promotion of occupational safety and health in the workplace

 

Education and Advocacy on the Prevention of Insider Trading

The Company regularly arranges education and advocacy programs for incumbent directors and insiders regarding the

Procedures for Handling Material Inside Information and relevant laws and regulations. For newly appointed directors and

insiders, such education and advocacy are arranged prior to assuming office. For newly hired employees, the Human

Resources

Department provides relevant education during pre-employment orientation and training.

 

On December 23, 2025 , the Company notified directors of the scheduled Board meeting dates for 2026, as well as theclosed

periods prior to the announcement of quarterly and annual financial reports, and reminded directors that they are prohibited from

trading the Company’s shares during the closed periods, namely thirty (30) days prior to the announcement of the annual financial

report and fifteen (15) days prior to the announcement of each quarterly financial report, in order to prevent inadvertent violations

of relevant regulations.

 

During the year, the Company conducted related education and advocacy sessions for incumbent directors on April 30 and

July 30, 2025. In addition, education and advocacy for insiders and employees are conducted on an ad hoc basis through

operational meetings and training courses. The content of such advocacy includes, but is not limited to, the confidentiality

of material corporate information and the prevention of insider trading.

 

Training Program Participants Number of Participants Total Training Hours
Introduction to Financial Fraud Prevention and Financial Planning Key Personnel 13 19.5
Prevention of Sexual Harassment and Other Unlawful Workplace Conduct Key Personnel 191 1,337
Corporate Social Responsibility Policy – Advocacy on Prohibiting Workplace Violence All Employees 1,110 555
2025 (ROC Year 114) Insider Trading Prevention Seminar Directors 1 3
2025 (ROC Year 114) Legal Compliance Seminar on Equity Trading by Insiders Key Personnel 1 3
2025 Compliance Seminar on Financial Management, Taxation, and Anti-Money Laundering Key Personnel 1 3

 

Board Diversity Policy and Implementation Status of Elite Material Co., Ltd.

Performance Evaluation of the Board of Directors and Functional Committees

Implementation Status of the “Risk Management Policy and Procedures”

2025 Report on the Implementation of Ethical Corporate Management