Practices for Sustainable Development Goals

n EMC’s Vision and Core Values

Vision

STRIVE FOR EXCELLENCE

BECOME A WORLD LEADING BRAND IN "GREEN" LAMINATE MATERIAL

Core Value

RESPONSIBILITY

TEAMWORK

VALUE CREATION

EMC treats the Sustainable Development Goals (SDGs) as shared milestones in promoting sustainable development. Meanwhile, the Company has developed plans to carry out six major sustainable development strategies and local ESG actions at various business bases around the world. By consulting guides published by the UN Global Compact and GRI Standards, as well as the SDG Compass published by WBCSD, the Company ensures alignment with global standards and has built a framework that can connect with the international community to disclose its commitment and contributions to a sustainable future.

n EMC’s Responses to the United Nations Sustainable Development Goals

SDGs		EMC’s approaches in response to SDGs	Corresponding Chapters
	Ensure healthy lives and promote well-being for all at all ages 3.3 By 2030, end the epidemics of AIDS, tuberculosis, malaria, and neglected tropical diseases and combat hepatitis, water-borne diseases, and other communicable diseases. 3.6 By 2030, halve the number of global deaths and injuries from road traffic accidents. 3.8 Achieve universal health coverage (hereinafter referred to as UHC), including financial risk protection, access to quality essential health-care services, and access to safe, effective, quality, and affordable essential medicines and vaccines for all.	1. Regular health checks 2. Organize health lectures 3. On-site doctor services	Comprehensive Employee Health Management
	Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all 4.4 By 2030, substantially (by xx%) increase the number of youth and adults who have relevant skills, including technical and vocational skills, for employment, decent jobs, and entrepreneurship. 4.5 By 2030, eliminate gender disparities in education and ensure equal access to all levels of education and vocational training for the vulnerable, including persons with disabilities, indigenous peoples, and children in vulnerable situations. 4.6 By 2030, ensure that all youth and a substantial proportion (at least xx%) of adults, both men and women, achieve literacy and numeracy. 4.7 By 2030, ensure that all learners acquire knowledge and skills needed to promote sustainable development, including among others, through education for sustainable development and sustainable lifestyles, human rights, gender equality, promotion of a culture of peace and nonviolence, global citizenship, and appreciation of cultural diversity and of culture’s contribution to sustainable development. 4.a. Build and upgrade education facilities that are child, disability, and gender sensitive, and provide safe, nonviolent, inclusive, and effective learning environments for all.	1. Ensure that staff members at all levels receive relevant training 2. Provide placement opportunities to facilitate industry–academia collaboration	Talent Development, Education, and Training
	Promote sustained, inclusive, and sustainable economic growth, full and productive employment and decent work for all. 8.2 Achieve higher levels of economic productivity through diversification, technological upgrading, and innovation, including through a focus on high value added and labor intensive sectors. 8.3 Promote development-oriented policies that support productive activities, decent job creation, entrepreneurship, creativity and innovation, and encourage the formalization and growth of micro-, small-, and medium-sized enterprises, including through access to financial services. 8.8 Protect labor rights and promote safe and secure working environments for all workers, including migrant workers, in particular women migrants, and those in precarious employment. 8.9 By 2030, devise and implement policies to promote sustainable tourism that creates jobs and promotes local culture and products.	1. Set up an Occupational Safety and Health Committee to create a safe and healthy work environment 2. Ensure compliance with the Child Labor Prohibition Policy and regulations related to labor, health and safety, the environment, corporate ethics,etc.	Building a Safe and Healthy Workplace Employee Communication and Care
	Ensure sustainable consumption and production patterns 12.5 By 2030, substantially reduce waste generation through prevention, reduction, recycling, and reuse. 12.6 Encourage companies, especially large and transnational companies, to adopt sustainable practices and to integrate sustainability information into their reporting cycle. 12.7 Promote public procurement practices that are sustainable, in accordance with national policies and priorities.	Endeavor to develop green energy products, reduce the use of hazardous substances, and emphasize hazardous substance free (HSF) production lines	Green Product Design
	Take urgent action to combat climate change and its impacts 13.1 Strengthen resilience and adaptive capacity to climate related hazards and natural disasters in all countries. 13.2 Integrate climate change measures into national policies, strategies, and planning. 13.3 Improve education, awareness-raising, and human and institutional capacity on climate change mitigation, adaptation, impact reduction, and early warning.	1. Calculate the base year’s greenhouse gas emissions in accordance with ISO 14064-1:2018 standards and develop further energy saving measures based on the results 2. Set up medium/long-term carbon reduction goals	Climate-related Risks and Opportunities (TCFD)
	Promote peaceful and inclusive societies for sustainable development; provide access to justice for all; and build effective, accountable, and inclusive institutions at all levels 16.5 Substantially reduce corruption and bribery in all their forms.	EMC upholds integrity as the standard and core value of the Employee Code of Conduct. The Company has formulated and promulgated relevant internal regulations such as the Operating Procedures and Conduct Guidelines for Ethical Management and the Code of Ethical Conduct.	Implementation of Ethical Management, Anti-corruption and Legal Compliance

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ESG Policy and Commitments

Robust Corporate Governance

Since its establishment, the Company’s vision has been“STRIVE FOR EXCELLENCE；BECOME A WORLD LEADING BRAND IN "GREEN" LAMINATE MATERIAL ” and it has taken“RESPONSIBILITY, TEAMWORK, VALUE CREATION”as its core values. EMC is committed to continuous technological innovation and improvement to create more value for the world.

Material Topic	Business Performance
Policy Commitment	Continue to innovate and expand the business; introduce new products to meet the needs for the development of electronic product applications so as to stabilize profit growth and maintain sustainable operations.
Sustainability Indicator	2024 Targets and Performance	Short-term, Medium-term, and Long-term Goals
Diversified Board structure	Currently, the Board composition is 87% male (7 directors) and 13% female (1 director)	Increase the proportion of female directors to 25%
Corporate governance evaluation indicator	Ranked among the top 6–20% of companies in the corporate governance evaluation	Rank among the top 5% of companies in the corporate governance evaluation
Corporate governance evaluation indicator	EMC was listed as a constituent of the FTSE4Good TIP Taiwan ESG Index in 2024	Continuously listed as a constituent of the FTSE4Good TIP Taiwan ESG Index
Continuous record of operating performance	The 2024 annual revenue reached a record high of NT$64,376.727 million, representing a year on year increase of 55.89%	Enhance competitiveness by expanding overseas markets Develop diversified products and sales channels

Material Topic	Business Ethics and Ethical Management
Policy Commitment	EMC fully understands the importance of integrity in business operations and adheres to the relevant concepts, including formulating and compliance with the Code of Ethics, internal control, insider trading, intellectual property management, and personal data protection, as well as strict prohibitions on corruption and competitive behavior
Sustainability Indicator	2024 Targets and Performance	Short-term, Medium-term, and Long-term Goals
Compliance with ethical management	In 2024, there were no incidents of illegal behavior or corruption violating the principle of integrity. All EMC employees complied with ethics-related laws and regulations to implement ethical management	Zero incidents of illegal behavior or corruption violating the principle of integrity
Awareness raising on ethical management	Internal and external educational 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 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	New recruit training completion rate and employee education and training coverage rate reached 100%

Material Topic	Customer Privacy and Information Security
Policy Commitment	Maintain a safe and secure environment for the Company’s information systems, protect the Company’s trade secrets, and prevent misuse, leakage, tampering, and destruction of the Company’s information system and data. Continue to maintain the Company’s competitive advantages and gain customers’ trust to achieve the main goal of sustainable operation
Sustainability Indicator	2024 Targets and Performance	Short-term, Medium-term, and Long-term Goals
Information security	A total of four recovery drills were conducted in 2024 at EMC, Elite Electronic Material (Kunshan) Co., Ltd., Elite Electronic Material (Zhongshan) Co., Ltd., and Elite Electronic Material (Huangshi) Co., Ltd., focusing on the inter-plant switching of major equipment and services and testing of backup data recovery	No violation of information security related laws and regulations; no information security incidents
Information security	Introduced ISO 27001:2022 Information Security Management System and obtained third-party certification.	1. Protect all forms of information, including paper, cloud, and digital information, through P-D-C-A management system procedures 2. Improve resistance against cyberattacks and provide a centralized management framework to protect all information under the same architecture 3. Ensure organization-wide protection, including against technology-based risks and other threats, and respond to evolving security threats 4. Reduce costs and expenditures associated with ineffective protective technologies

Sustainable Supply Chain

EMC believes that the implementation of corporate sustainability management cannot be limited to the company itself. The potential indirect environmental and social impacts caused by the supply chain must also be properly managed.

Material Topic	Sustainable Products (including product development and the introduction of environmentally friendly materials into production), and product safety and quality
Policy Commitment	By adhering to the concept of environmentally friendly management, EMC strives to develop environmentally friendly materials to meet the future needs of the global market.
Sustainability Indicator	2024 Targets and Performance	Short-term, Medium-term, and Long-term Goals
Ratio of halogen-free/green materials	In 2024, EMC’s sales were concentrated in Taiwan and the People’s Republic of China. The primary export market was South Korea. The Company aims to increase the sales of high-end products (Hi-Tg. Br-Free, Low CTE, etc.) to a percentage higher than 60%. Among the numerous CCL manufacturers in Taiwan, 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 approximately 10%.	Continue to increase the market share so that by 2035, the Prismark Report will reveal that EMC’s share of the halogen free/green materials market has reached 40%, securing its leading position.
Development of low-carbon raw materials	A low-carbon formula was adopted, replacing petroleum epoxy resins with resins composed of 25% of bio-based content, which will reduce carbon dioxide emissions by 20 tons per year.	Gradually increase the ratio of bio-based/ environmentally friendly raw materials used in EMC’s product manufacturing to 50% by 2035.

Material Topic	Supply Chain Management
Policy Commitment	1. EMC requires its major raw material suppliers (except traders/agents) to sign a Social Responsibility Commitment, which requires suppliers to comply with the Labor Act and social ethics and reinforces the suppliers’implementation of social responsibilities. EMC also requires suppliers to sign the Declaration of Conflict-free Metals, ensuring that the supplied products contain no conflict metals. 2. Implement the supply chain assessment/evaluation and auditing system for supply chain management to minimize the risk of supply chain failure.
Sustainability Indicator	2024 Targets and Performance	Short-term, Medium-term, and Long-term Goals
Where copper foil is the main material used, the percentage locally procured	Taiwan plants ≧ 93% Elite Electronic Material (Kunshan) ≧ 43% Elite Electronic Material (Zhongshan) ≧ 36% Elite Electronic Material (Huangshi) ≧ 56%	Taiwan plants ≧ 100% Elite Electronic Material (Kunshan) ≧ 50% Elite Electronic Material (Zhongshan) ≧ 50% Elite Electronic Material (Huangshi) ≧ 60%
Percentage of recycled copper contained in copper foil	Taiwan plants: 100% Elite Electronic Material (Kunshan): 100% Elite Electronic Material (Zhongshan): 100% Elite Electronic Material (Huangshi): 100%	Taiwan plants: Reach 100% Elite Electronic Material (Kunshan): Reach 100% Elite Electronic Material (Zhongshan): Reach 100% Elite Electronic Material (Huangshi): Reach 100%
All new suppliers are assessed in accordance with the New Supplier Assessment Procedures, which cover environmental management and corporate social responsibility requirements	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.	100% of new suppliers are assessed in accordance with the New Supplier Assessment Procedures, which cover environmental management and corporate social responsibility requirements.

Environmental Protection and Sustainability

EMC is committed to environmental sustainability. The Company upholds green business operations by making continuous efforts to reduce carbon intensity, improve energy efficiency, manage and reduce water consumption, create recycling and reuse opportunities, and lower waste intensity to reduce environmental impacts. By implementing concrete actions and measures, EMC will achieve its sustainability goals one step at a time.

Material Topic

Climate Change (including carbon emission management, etc.) and Energy Management (including renewable energy, etc.)

Policy Commitment

Implement the ESH Policy: “Legal Compliance, Risk Control, Pollution Prevention, Conservation and Waste Reduction , Consultation & Communication, and Continuous Improvement”

In response to the global carbon reduction trend, EMC has adopted natural gas as a transitional fuel to shift from high-carbon energy to low-carbon energy sources. The Company has set carbon reduction goals and will achieve them one step at a time.

Sustainability Indicator

2024 Targets and Performance

Short-term, Medium-term, and Long-term Goals

Carbon Reduction Goals

l Target:：

Summarize historical carbon emission data and establish EMC’s 2030 carbon reduction targets

l Achievement：

The setting of EMC’s 2030 carbon reduction targets and related pathway planning were completed in April 2025 ü Target achieved

l Short-term：

1. Taking 2023 as the base year, the carbon reduction percentage achieved through EMC’s voluntary carbon reduction measures will exceed 0.5% by 2025

2. Taking 2023 as the base year, the carbon reduction percentage achieved through EMC’s use of green energy will exceed 0.5% by 2025

l Medium/Long-term：

Taking 2023 as the base year, EMC aims to achieve a 30% carbon reduction by 2030, and achieve net zero carbon emissions by 2050 as required by government and international standards

Adoption of Renewable Energy

l Target:： Set the 2030 green energy carbon reduction targets

l Achievement：

1. The setting of EMC’s 2030 green energy carbon reduction targets was completed in April 2025: ü Target achieved

2. In 2024, the solar (photovoltaic) power generation of EMC’s Mainland China plants reached 990,81kWh, and Huangshi plant obtained its initial 600 Green Electricity Certificates (GECs) (600 MWh). The overall proportion of renewable energy usage at the Mainland China plants increased compared to the previous year

l Short-term：

1. In 2025, Taiwan plants will obtain their initial renewable energy certificates (RECs), and Mainland China plants will increase their proportion of green energy usage/Green Energy Certificate (GEC) usage

2. Taking 2023 as the base year, the carbon reduction percentage achieved through EMC’s use of green energy should exceed 0.5% by 2025

l Medium/Long-term：

Taking 2023 as the base year, EMC aims to achieve a 25% carbon reduction by 2030 through the adoption of green energy, and achieve 100% renewable energy use by 2050 as required by government and international standards

Greenhouse Gas Emissions Intensity

(Scope 1 and Scope 2)

l Target:：

1. GHG emissions intensity decreases by 5% by 2025 compared to 2022

2. In 2024, GHG emissions intensity per NT$ million of revenue decreases compared to the previous year

l Achievement：

In 2024, the GHG emissions intensity per NT$ million of revenue decreased by 29.87% compared to 2023;decrease of 27.63% compared to 2022 ü Target achieved

l Short-term：

Taking 2023 as the base year, the GHG emissions intensity per NT$ million of revenue will be reduced by 30% by 2025

l Medium/Long-term：

Taking 2023 as the base year, the GHG emissions intensity per NT$ million of revenue will

be reduced by 35% by 2030

Total Energy Consumption per unit of Sales Revenue

l Target:：

The total energy consumption per unit of sales revenue (per NT$ million of revenue) decreases by 20% by 2025 compared to 2022

l Achievement：

In 2024, the total energy consumption per unit of sales revenue decreased by 22.97% compared to 2023;decrease of 25.80% compared to 2022 ü Target achieved

l Short-term：

Taking 2023 as the base year, the total energy consumption per unit of sales revenue will be reduced by 24% by 2025

l Medium/Long-term：

Taking 2023 as the base year, the total energy consumption per unit of sales revenue will be reduced by 25% by 2030

ISO 50001 Energy Management System Certification

l Target:：

Maintain the validity of the ISO 50001 energy management systems at the Mainland China plants

l Achievement：

All Mainland China plants have passed the ISO 50001 certification/recertification ü Target achieved

l Short-term：

Introduce the ISO 50001 energy management systems to Taiwan plants in 2025

l Medium/Long-term：

All plants gradually improve energy efficiency based on system requirements

Material Topic	Air Pollution Management/Air Quality, Waste Management
Policy Commitment	Implement the ESH Policy: “Legal Compliance, Risk Control, Pollution Prevention, Conservation and Waste Reduction, Consultation & Communication, and Continuous Improvement”
Sustainability Indicator	2024 Targets and Performance	Short-term, Medium-term, and Long-term Goals
Air Pollutant Emissions Intensity	l Target:： 1. Taking 2022 as the base year, reduce the air pollutant emissions intensity to 30% by 2030 2. Declare or examine air pollution data in accordance with local air pollution laws or control regulations to achieve better air pollution control performance relative to 2022 l Achievement： The air pollutant emissions intensity per NT$ million of revenue in 2024 decreased by 33.03% compared to 2023 ü Target achieved；decrease of 46.72% compared to 2022 ü Target achieved	l Short-term： Taking 2023 as the base year, reduce the air pollutant emissions intensity by 35% by 2025 l Medium/Long-term： Taking 2023 as the base year, reduce the air pollutant emissions intensity by 40% by 2030
Waste Recycling Rate	l Target:： The overall waste recycling rate should exceed 75% (with recycling rate for general waste exceeding 80%, and that for hazardous industrial waste exceeding 70%) l Achievement： The overall waste recycling rate reached 77.21% in 2024. The recycling rate for general waste was 81.03%, and the recycling rate for hazardous industrial waste was 71.58% ü Target achieved	l Short-term： Taking 2023 as the base year, the overall waste recycling rate should exceed 78% by 2025 l Medium/Long-term： Taking 2023 as the base year, the overall waste recycling rate should exceed 80% by 2030
Overall Waste Intensity	l Target:： Taking 2023 as the base year, reduce the overall waste intensity per NT$ million of revenue by 10% in 2024 compared to the previous year l Achievement： The overall waste intensity per NT$ million of revenue was reduced by 18.15% in 2024 compared to 2023 ü Target achieved	l Short-term： Taking 2023 as the base year, reduce the overall waste intensity per NT$ million of revenue by more than 20% by 2025 l Medium/Long-term： Taking 2023 as the base year, reduce the overall waste intensity per NT$ million of revenue by 40% by 2030

Employee Care and Social Participation

EMC appreciates every employee’s contribution. To actively create a friendly environment, EMC promotes labor–management communication, conducts annual employee health examinations, and enhances overall remuneration and benefits for all employees.

Material Topic	Employment and Human Rights
Policy Commitment	Provide diversified benefits and activities for employees to balance their work and life.
Sustainability Indicator	2024 Evaluation Mechanism and Performance	Medium- and Long-term Goals
Diversity and Inclusion	The percentage of employees with disabilities accounted for 0.58%. In 2024, the employment of persons with disabilities met the Ministry of Labor’s requirements and exceeded the mandated quota.	The percentage of employees with disabilities accounts for 1%.
Female Diversity Indicator	The percentage of female managerial personnel (positions at or above the manager level) accounted for 10% or higher. The percentage of female employees accounted for 13%.	The percentage of female managerial personnel accounts for 15%. The percentage of female employees accounts for 13%

Material Topic	Attracting and Retaining Talented Personnel
Policy Commitment	Enhance employees’ management and professional competencies, improve team performance and exercise team synergy, and strengthen the organization’s operational efficiency and momentum to achieve the sustainable operation and development of the Company.
Sustainability Indicator	2024 Evaluation Mechanism and Performance	Medium- and Long-term Goals
Talent Retention	Turnover rate was 19.30%.	Turnover rate is less than 20%.
Retention Rate of Employees who took Parental Leave	Retention rate reached 62.5%.	Retention rate reaches 100%.
Establishment of Good Labor Management Relations	One labor–management meeting was held every quarter (Taiwan area).	At least one labor–management meeting is held every quarter (Taiwan area).
Enhancement of Employees’ Learning Motivation	Number of training hours for employees at Taiwan and Mainland China plants Managerial personnel:21.9 hours per person on average Non-managerial personnel: 33.6 hours per person on average	Managerial personnel: 25 hours per person on average in 2024 Non-managerial personnel: 36 hours per person on average in 2024
Reinforcement of competence development and friendly learning experience	1. Professional training at six major plants and 78 online courses totaled more than 20 hours 2. Three managerial competence training courses were offered with topics covering skills training for operative-level supervisors, performance management, and recruitment interviews. Total: 809 participants, 5,792 training hours.	Completed the introduction of the E-Learning Platform, with more than 100 courses provided for learning (officially launched in January 2025).
Promotion of local employment and enhancement of community economy	In 2024, the percentage of local workers in the Company’s workforce reached 72% in Taiwan (employees who register their residence or designate their postal address in Taoyuan or Hsinchu) and 68% in Mainland China. By providing stable employment opportunities, EMC strengthens its connections with local communities, enhances communities approval of the Company, and reinforces the Company’s sense of belonging to the communities. To improve work and community environments, EMC proactively participates in local landscape improvement and maintenance activities. In 2024, to support the competent authority’s policies, 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.

Building a Safe and Healthy Workplace

EMC attaches great importance to the safety and health of its employees. The primary focus is to establish a healthy, safe and comfortable work environment through precautionary measures such as change management, risk assessment, risk mitigation, and risk elimination to improve the work environment and minimize the incidence of work-related diseases. Additionally, to achieve sustainable development based on safety, health, and environmental protection, appropriate assessment tools have been adopted to formulate management plans for day-to-day operations. Only by adhering to safety, health, and environmental protection while pursuing corporate development can the goal of sustainable operations be achieved.

Material Topic	Occupational Safety and Health Management
Policy commitment	1. Committed to building a safe workplace in accordance with various standard procedures required by the ISO 45001:2018 Occupational Safety Management System to enable every employee to work under safe conditions. 2. Standard operating procedures for workplace safety and employee health management should be established by on-site units at all factories. In addition to regular education and training on safety and health, simulation exercises aiming at reinforcing the concepts from the education and training and promotion of management related to work environments, equipment, and hazardous substances should be held to ensure the safety and health of employees.
Sustainability Indicator	2024 Evaluation Mechanism and Performance	Medium- and Long-term Goals
Promoting safety culture	Occupational safety and health education and training: 100% completion rate for employees; 100% completion rate for contractors
Providing a safe work environment	Employees’ Disabling Injury Frequency Rate (FR) ＜ 3	Employees’ Disabling Injury Frequency Rate (FR)＜2
Providing a safe work environment	Employees’ Disabling Injury Severity Rate (SR) ＜ 144	Employees’ Disabling Injury Severity Rate (SR)＜30
Safeguarding employee health	Compliance with regulatory health check items	Add two more items to surpass the regulatory health check system (Taiwan region)