The Group has established the “Regulations Governing Internal and External Communication and Complaint and Report Management,” which apply to all employees of the Group as well as external personnel who have business dealings with or maintain any stakeholder relationship with the Group. If any of the above personnel experience or become aware of any unlawful infringement, discrimination, improper disciplinary action, violations of integrity and ethical conduct, privacy breaches, or intellectual property violations, they may submit complaints through existing identified channels or the “Anonymous Feedback Box.” All complaints are immediately reported to the designated management representative of the Sustainability and Risk Management Committee, followed by an investigation. All cases may only be closed upon approval by the management representative. In 2025, the Group received a total of 25 submissions through the Anonymous Feedback Box, all of which were fully addressed and forwarded to the responsible departments for follow-up improvements and management adjustments.

In 2025, the Group achieved a 100% compliance rate in internal RBA human rights audits. The audit results have been submitted by auditors to the Sustainability and Risk Management Committee, enabling management to understand the implementation status of the human rights policy and related performance. In the future, the Group will continue to target a 100% compliance rate in the new annual cycle.

In addition to establishing a zero-tolerance policy against unlawful infringement, the Group also conducts annual internal and external training on the prevention of stalking and unlawful workplace harassment. All new hires and existing employees are required to complete the training, achieving a 100% training coverage rate. Given the prevalence of unlawful workplace harassment in contexts of power imbalance, Phison has additionally established a “Program on Illegal Infringement for Supervisors.” The Group continuously invites supervisors to participate in training on “Workplace Unlawful Infringement Prevention,” covering definitions, awareness, common cases, and preventive principles. It also integrates the “Employee Issue Identification” course to explain supervisors’ roles, responsibilities, and obligations, indicators for identifying employee anomalies, internal referral and support systems, and the EAPs. Over the past three years, the participation rate of supervisors in the “Program on Illegal Infringement for Supervisors” has reached 92%.

In addition, the Group distributes unlawful workplace harassment survey questionnaires to employees after annual health examinations, aiming to identify risks early and support employees in coping with potential issues. In 2025, a total of 3,718 questionnaires were distributed and valid responses collected. Based on follow-up analysis, 0.1% of employees reported perceiving potential external harassment risks, while 0.86% reported perceived internal harassment risks. The types of harassment identified were mainly verbal and psychological abuse. Medical staff first inform employees of both internal and external available resources, and explain that the Company has established management procedures and complaint mechanisms for unlawful workplace harassment. If a formal complaint is submitted, it will be officially accepted and handled in accordance with the procedures.