Ethical Management OverView

n Adhering to the Ethical Corporate Management Best Practice Principles for a Sound Operating Foundation

To maintain a corporate culture of ethical management and sound corporate development, EMC has formulated the Operating Procedures and Conduct Guidelines for Ethical Management and the Code of Ethical Conduct in accordance with the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies. These regulations are applicable to all divisions of EMC and its subsidiaries included in the consolidated financial reports. Based on the Guidelines for the Reporting and Handling of Illegal/Unethical/Dishonest Conduct Cases announced by EMC, a plan for preventing unethical behaviors has been formulated to analyze operating activities within the scope of business that have a higher risk of unethical behaviors and strengthen related preventive measures, thus perfecting the entire management mechanism of prevention, detection, tracking, and improvement.

1. Principle of good faith

2. Prevention of conflicts of interest

3. Prohibition on self-interest seeking

4. Duty of responsibility

5. Fair trading

6. Protection and proper use of company assets

In addition to promoting the importance of integrity among internal personnel, the Company also requires external personnel such as suppliers to sign the Letter of Undertaking of Integrity for Suppliers, in which the prohibition on improper or dishonest trading in business activities is clearly stated. Those who violate the regulations will be rejected as trading partners. The “integrity clause” that prohibits dishonest and unethical trading conduct is also specified in the Company’s standard trading contracts.

In case of any violation of ethics and integrity or any wrongdoing in the course of the Company’s operations, or conducted by the Company’s employees or suppliers, kindly report the case or file a complaint through the following channels:

n Complaint mailbox：emc.ethics@mail.emtw.com，for both internal and external personnel。

n Contact number：03-483-7937

n Complaint letter submission or in-person complaint: The whistleblower may mail or deliver the necessary information to the EMC HQ at the business address below:(No. 18, Datong 1st Rd., Guanyin Dist., Taoyuan City, Taiwan)

(Based on the principle of good faith, EMC respectfully requests the whistleblower to provide their real name and contact information to allow for appropriate actions. EMC guarantees that the personal data or information provided by the whistleblower will be kept confidential in accordance with the provisions of the Personal Data Protection Act.)

The Company was not involved in any confirmed cases of corruption in 2024. No employee was fired or disciplined for corruption. There was no termination or non-renewal of contracts with business partners due to any violation related to corruption, nor was there any publicly known legal case involving any of the Company’s employees. EMC headquarters, along with all of its plants in Taiwan and Mainland China, makes continuous efforts to promote and implement corporate ethical management through various meetings and training programs.

To fulfill its responsibilities to stakeholders, EMC commits to take precise and specific corrective actions in the event that any violation of ethical management is identified and the violation has caused or contributed to certain negative impacts. First, the Company will provide or work with related parties to take remedial actions depending on the impact of the incident. Examples include apologizing to the victim, providing financial or non-financial compensation, promising that similar incidents will not happen again, or accepting sanctions imposed by law such as fines or administrative penalties. EMC shall establish complete procedures based on the content of impacts for affected stakeholders to participate in the design, review and improvement of related grievance mechanisms to ensure that the procedures are fair, transparent, and aligned with stakeholders’ actual needs and the overall cultural context. To ensure the effective implementation of these mechanisms, the grievance accepting units shall continuously track the mechanisms’ effectiveness and conduct evaluation through quantitative and qualitative metrics.

Organizing Educational Training to Nurture the Culture of Integrity Management

Internal and external education and training activities related to ethical management issues were conducted in 2024 (including ChatGPT and Generative AI: Applications and Challenges, advocacy of corporate social responsibility policies, promotion of the training for the corporate social responsibility development advocacy taskforce, corporate ethical management policy advocacy, and other related courses). A total of 1,297 hours of training were conducted at plants in Taiwan. On average, each employee received 0.56 hours of training.

n Legal Compliance

Strict compliance with laws and regulations in business operations is a practice of corporate social responsibility, and one of the keys to sustainable operations. Since EMC provides products and services to various markets around the globe, with a view to ensuring compliance with regulations applicable in the global market, EMC has set up legal affairs units to pay close attention to the formulation and development of any regulations that may affect the Company. Additionally, a system to assess the Company’s compliance with laws, policies, and regulations has also been established to assist all units in implementing various laws and regulations. Moreover, the Company has conducted legal identification and management in accordance with ISO 9001, ISO 14001, and ISO 45001 standards to monitor the laws and regulations in relation to business operations, environmental protection, and occupational safety and health. If any material event results in a penalty to the Company due to administrative/legal violations or seriously affects the Company’s operations, the event will be disclosed in the ESG Report to fulfill the goals of balanced reporting and information transparency.