*Corporate Governance Team: Chief Strategy Officer 陳廸智

Responsibilities and tasks: corporate governance structure, code of conduct, Board of Directors, Remuneration Committee, Audit Committee, internal control system, risk management, and business continuity management.

*Customer Care Team: Assistant Vice President of Customer Relations 林珮貞

Responsibilities and tasks: responsible for marketing communications, customer privacy, product and service labeling, and customer health and safety.

*Employee Care Team: Secretary to the Chairman 王思雅

Responsibilities and tasks: responsible for a friendly workplace, employee recruitment and development, and employee care and support.

*Sustainable Environment Team: Manager of Regulatory Affairs and Certification Department 林冠勳

Responsibilities and tasks: responsible for promoting systems related to sustainable development and environmental protection, and for proposing improvement recommendations on: environmental management systems, green products and processes, energy and resource management, greenhouse gas (GHG) inventory, supplier management, and violations of environmental laws.

*Social Welfare Team: Secretary to the Chairman 王思雅

Responsibilities and tasks: responsible for promoting systems related to social welfare and proposing improvement recommendations, community engagement, and social welfare.

(3) Board of Directors oversight: reported to the Board of Directors on August 5, 2024.

1. Employee benefits

The Company has established an Employee Welfare Committee in accordance with the law, which coordinates and organizes various employee welfare activities. The Company contributes welfare funds as required by law to cover the expenses of these activities.

2. Employee continuing education and training, and implementation status

In addition to holding internal training courses from time to time to train employees' professional skills, employees may also apply for external continuing education and training according to their needs.

3. Employee retirement system and implementation status

The Company's retirement system follows the Labor Standards Act. Employees may choose to apply either the old or the new pension scheme, and pension contributions are made monthly to designated accounts.

4. Labor-management agreements and measures to protect employee rights and interests

The Company's labor-management relations comply with the Labor Standards Act. Labor-management meetings are held quarterly, labor relations are harmonious, and no labor disputes have occurred.

On October 11, 2024, the Company provided all employees with awareness training on the Procedures for Ethical Management and Guidelines for Conduct as part of its company rules and regulatory communication. The ethical corporate management policy approved by the Board of Directors is also disclosed on the Company's website.

Handling of unethical conduct involving Company personnel:

When the Company discovers or receives a report that its personnel are involved in unethical conduct, it shall immediately investigate the relevant facts. If it is confirmed that relevant laws or the Company's ethical corporate management policy and regulations have been violated, the Company shall immediately require the person concerned to cease the conduct, take appropriate action, and, when necessary, seek compensation for damages through legal proceedings to protect the Company's reputation and rights.

For unethical conduct that has occurred, the Company shall direct the relevant units to review the related internal control system and operating procedures and propose improvement measures to prevent the same conduct from recurring.

The Company's responsible unit shall report the unethical conduct, its handling, and subsequent review and improvement measures to the Board of Directors.

Handling of unethical conduct by others toward the Company:

When Company personnel encounter unethical conduct by others toward the Company and such conduct involves illegality, the Company shall notify the judicial and prosecutorial authorities of the relevant facts; if public agencies or public officials are involved, the government anti-corruption authorities shall also be notified.

Establishment of reward and penalty, grievance systems and disciplinary actions:

Company personnel who commit serious violations of ethical conduct shall be dismissed or discharged in accordance with relevant laws or the Company's personnel regulations.

The Company shall disclose on its internal website information such as the title and name of the person who violated ethical conduct, the date and content of the violation, and the handling status.

Approved by the Company's Board of Directors: Human Resources Manager 莊信慧 serves as the Ethical Corporate Management Officer

EBM Technologies Inc. Occupational Safety and Health Management Regulations

Announced and implemented on October 31, 2023 upon approval by the President

1. Purpose:

To effectively prevent occupational accidents at all Company sites and to promote the safety and health of all employees, the "EBM Technologies Inc. Occupational Safety and Health Management Regulations" (hereinafter "these Regulations") are established in accordance with Article 12-1 of the "Regulations for the Occupational Safety and Health Management", requiring supervisors at all levels and personnel involved in management, direction and supervision to carry out the matters stipulated in these Regulations.

2. Scope:

1. The scope covers all workplaces of the Company.
2. Persons subject to these Regulations refer to employees, visitors and contractors who enter or leave the Company's workplaces due to the nature of their work.

3. Contents of the Regulations:

(1) Occupational safety and health management

1. Workers within the Company shall comply with relevant occupational safety and health laws and regulations.
2. Each workplace shall conduct identification and assessment of work environment and operational hazards.
3. Maintain sorting, orderliness, cleanliness and discipline in each workplace.
4. All employees shall undergo regular health examinations and follow the recommendations in the results.
5. All employees shall receive relevant occupational safety and health education and training.
6. All employees shall follow the safety and health instructions of supervisors at all levels.

(2) Self-inspection:

1. If unsafe equipment or conditions are found in the workplace, warning signs shall be posted immediately and the matter shall be reported immediately to the unit supervisor.
2. Periodic inspections of specialized technical matters shall be performed by qualified professional contractors, who shall propose improvement recommendations for any unsafe areas.

(3) Contractor management

1. Before contracted work is performed, contractors shall be informed of workplace hazards and shall sign a workplace hazard notification form.
2. Contractors shall comply with all relevant occupational safety and health requirements and measures applicable to the Company's workplaces.

(4) Accident reporting and handling:

When an accident occurs, necessary first aid, rescue and other measures shall be taken immediately, and an investigation shall be conducted, analyzed and recorded.

Statutory accidents shall be reported to the labor inspection agency within eight hours as required by law. Except for necessary first aid and rescue, the scene shall not be moved or damaged without the permission of the judicial authority or the inspection agency.

1. An accident resulting in death.
2. An accident with three or more victims.
3. An accident with one or more victims requiring hospitalization.
4. Other accidents designated and announced by the central competent authority.

4. Responsible Units:

(1) Responsibilities of the President:

1. Oversee all occupational safety and health affairs of the Company.
2. Approve the Company's occupational safety and health management plan, occupational safety and health management regulations, and work rules.
3. Direct all departments to carry out occupational safety and health affairs.
4. Other occupational safety and health matters.

(2) Responsibilities of the occupational safety and health affairs supervisor:

1. Draw up the annual occupational safety and health work plan.
2. Promote and communicate occupational safety and health requirements.
3. Plan occupational safety and health education and training
4. Support and coordinate occupational safety and health matters among departments.
5. Plan and draw up labor safety and health self-inspection plans and work environment monitoring.
6. Other occupational safety and health matters.

(3) Responsibilities of department supervisors:

1. Carry out occupational safety and health management work.
2. Supervise personnel at their sites in complying with the occupational safety and health work rules.
3. Conduct job safety analysis and safety instruction.

5. Rewards and Penalties:

(1) Workers at any Company workplace who violate these Regulations and thereby cause an accident shall be disciplined in accordance with relevant rules; those who comply with these Regulations and thereby prevent occupational accidents, with concrete achievements, shall be rewarded in accordance with the rules.

(2) If personnel at any Company workplace fall under any of the following circumstances, they may, pursuant to Article 46 of the Occupational Safety and Health Act, be referred to the Labor Inspection Office of the Department of Labor, Taipei City Government, and be subject to a fine of up to NT$3,000:

1. Failure to comply with the occupational safety and health management rules established by the Company.
2. Refusal without justification to undergo necessary health examinations.
3. Refusal without justification to receive necessary safety and health education and training.

6. Implementation Status:

1. Building public safety inspection: once every 4 years, most recently conducted on November 26, 2024 > Compliant
2. Participation in 大流 fire safety inspection: once a year, most recently conducted on June 25, 2025 > Compliant
3. Participation in 大流 fire drill: once a year, most recently conducted on May 7, 2025 > Compliant

7. Environmental Protection Plans:

1. Greenhouse gas reduction

   The Company has installed IoT monitoring equipment for electricity and air quality > records and monitors data for each time period > identifies problems > improves > achieves the goal of energy saving and carbon reduction (the Company occupies an office building and has controlled the efficiency of air-conditioning use as much as possible)

   Headquarters electricity consumption: 2022: 164,120 kWh / 2023: 154,080 kWh / 2024: 151,240 kWh.

   Target: Reduce electricity consumption by 1% each year.

   Implementation status: In 2024, electricity consumption was reduced by 2,840 kWh (1.9%) compared with the previous year.

   Offices and the underground parking lot have switched to LED lighting to reduce electricity consumption.

2. Water consumption reduction

   The Company has an ESG team > monitors data for each time period > identifies problems > improves > achieves the goal of water saving

   Headquarters water consumption: 2022: 1,535 m³ / 2023: 1,507 m³ / 2024: 1,445 m³

   Target: Reduce water consumption by 1% each year.

   Implementation status: In 2024, water consumption was reduced by 62 m³ (4.1%). Water conservation in daily use is promoted and practiced.

3. Waste management

   As a software company, the Company produces no industrial waste. Work processes are now digitized, electronic files are mostly used, and paper use is controlled.