Environmental (E)

Performance

n  The Group completed the establishment of its 2030 carbon reduction targets with pathways in April 2025.

n  The Group completed the establishment of its 2030 renewable energy usage carbon reduction target in April 2025.

n  The carbon emission baseline has been fully inventoried, and the actual carbon reduction performance for 2025 has been monitored and managed.

n  In 2025, the Guanyin Plant obtained ISO 50001 Energy Management System certification and achieved its first solar renewable energy transfer.

n  The setting of the Group's 2030 carbon reduction targets and carbon reduction pathways planning were completed in April 2025.

n  The setting of the Group's 2030 green energy carbon reduction targets was completed in April 2025.

n  In 2024, the solar (photovoltaic) power generation in Mainland China plants reached 990.81 MWh, and Huangshi Plant obtained its initial 600 Green Electricity Certificates (GECs) (600 MWh). Mainland China plants' overall renewable energy usage percentage was increased compared to the previous year.

n  EMC's 2024 purchased electricity consumption intensity per unit of sales revenue decreased by 24.62% compared with 2023, and the 2024 energy consumption intensity per unit of sales revenue decreased by 22.97% (a decrease of 25.80% compared to 2022).

n  In 2024,EMC's Category 1 and Category 2 (Scope 1 and Scope 2) GHG emissions intensity decreased significantly by 29.87% compared to 2023.

n  In 2024, through the implementation of carbon reduction projects, plants in Taiwan and Mainland China reduced emissions by approximately 1,620 tCO₂e.

n  Mainland China plants have all passed the ISO 50001 certification / recertification.

n  In terms of water resources management, the water withdrawal intensity in 2024 was 27.01% lower than that in 2023, and the water consumption intensity was 24.32% lower than in 2023.

n  With respect to air pollutant emissions, EMC's air pollutant emissions intensity per NT$ million of revenue in 2024 decreased by 33.03% compared to 2023, representing a decrease of 46.72% compared to 2022.

n  As for waste management, according to the overall waste intensity per NT$ million of revenue of the past three years, the intensity in 2023 decreased by 6.66% compared with that in 2022, and the intensity in 2024 decreased by 18.15% compared with that in 2023. The overall waste recycling rate in the past three years from 2022 to 2024 all exceeded 72%.

Social (S)

Performance

n  100% employee completion rate for occupational safety and health training.

n  Launched the EMC E-Learning online learning platform.

n  Collaborated with external foundations to jointly promote community and employee care initiatives.

n  To demonstrate diversity and inclusion, the percentage of employees with disabilities reached 0.58%.

n  Either in Taiwan or Mainland China plants, most of the employees are under the age of 50, averagely accounting for more than 85% of EMC's overall workforce. Female managerial personnel's percentage (positions of and above the manager level) has reached 10% and above.

n  The turnover rate was 19.30%, below the preset target 20%.

n  The retention rate after unpaid parental leave was as high as 62.5%.

n  The training hours in Taiwan plants and Mainland China plants: Managerial personnel: 21.9 hours/person; nonmanagerial personnel: 33.6 hours/person.

n  Completed professional training at six major plants and 78 online courses ― Total: More than 20 hours. Three managerial competence training courses were offered with topics covering skills training for operative level supervisors, performance. management, and recruitment interview. Number of participants: 809 people-counts; total training hours: 5,792 hours. Completed the introduction of the E-Learning Platform, and provided more than 100 courses for learning―officially inaugurated in January 2025.

n  In 2024, the percentages of local workers in the Company's workforce reached 72% (employees who register their residence or designate their postal address in Taoyuan or Hsinchu)) and 68% in Taiwan and Mainland China, respectively. By providing stable employment opportunities, EMC strengthens its connection with local communities to reinforce communities' sense of agreement with the Company and the Company's sense of belonging to communities.

n  Conduct safety and health educational training to promote safety culture. Employee training completion rate: 100%; Contractor training completion rate: 100%.

n  Employee disabling injury frequency rate (FR) ＜ 3; employee disabling injury severity rate (SR) ＜ 144.

n  Health examination rate reached 100%.

n  To improve work and community environment, EMC proactively participates in local landscape improvement and maintenance activities. In 2024, to support competent authority's policy, EMC's Taiwan plants voluntarily undertook the upkeep (regular maintenance and improvement) of more than 300 square meters of green space around its plant areas.

Governance (G)

Performance

n  Improved the performance in the 11th Corporate Governance Evaluation to rank within the top 6–20% of listed companies

n  Selected as a constituent of the FTSE4Good TIP Taiwan ESG Index.

n  Selected as a constituent of the Taiwan Sustainability Index.

n  Upgraded the Taiwan Sustainability Evaluation rating to AA.

n  Enhanced the quality of sustainability-related information disclosed on the official website.

n  In 2024, the board's male-to-female ratio was 87:13 (seven male directors and one female director).

n  The 2024 revenue NT$64,376.727 million hit a record high, demonstrating a year-on-year increase of 55.89%.

n  No illegal act or corruption incident violating the principle of integrity occurred in 2024. All employees complied with ethical regulations, and practiced the Company's philosophy of ethical management.

n  Internal and external educational training activities related to ethical management issues were conducted in 2024 total of 1,297 hours of training were conducted. On average, each employee received 0.56 hours of training.

n  In 2024, a total of four recovery drills were carried out in EMC, Elite Electronic Material (Kunshan), Elite Electronic Material (Zhongshan), and Elite Electronic Material (Huangshi), focusing on the inter-plant switching of major equipment and services, and testing of backup data recovery.

n  Introduced ISO 27001:2022 Information Security Management System and obtained third-party certification.

n  EMC has gained a position in the global market as a leading manufacturer of halogen-free CCL, with a market share as high as 33%. As indicated in the data released by Prismark in 2024, EMC's global share was about 10%.

n  By using 25% of bio-based epoxy resins in low-carbon formulas to replace petroleum-based epoxy resins, 20 tons of CO₂ emissions can be reduced every year.

n  Local sourcing percentage of the major raw material copper foil: Taiwan plants ≧ 93%, Elite Electronic Material (Kunshan) ≧ 43%, Elite Electronic Material (Zhongshan) ≧ 36%, and Elite Electronic Material (Huangshi) ≧ 56%.

n  EMC's four major production bases onboarded 16 new suppliers in 2024. 100% of new suppliers were assessed in accordance with the New Supplier Assessment Procedures, which cover environmental management and corporate social responsibility requirements.