Upholding the principle of integrity, the Group actively promotes ethical corporate management from the Board of Directors down through all Company units at different levels and dimensions, establishing a strong model that emphasizes ethical and honest professional conduct. The procedures for the Board of Directors to avoid and mitigate conflicts of interest are stipulated in Article 15 of the “Regulations Governing Procedure for Board of Directors Meetings.” In addition, the Group revised the “Regulations for Whistleblowing,” which explicitly stipulate the acceptance of both named and anonymous reports, and established independent whistleblowing mailboxes and hotlines for internal and external use. The Procedures clearly specify the information that whistleblowers should provide, the acceptance hierarchy for different reporting subjects, the handling procedures of the responsible unit, the methods for record retention, and the whistleblower protection system. In addition, the Group emphasizes information related to whistleblowing channels in the ethical corporate management training designated as mandatory annual training each year, ensuring that when employees become aware of any unlawful conduct violating the Group’s “Ethical Corporate Management Best Practice Principles,” “Employee Code of Conduct,” or “RBA Manual,” they understand how to file a report in order to safeguard their own legitimate rights and interests as well as those of the Company.

The disclosure locations for the current year were Phison Electronics and SStek, with a total of 2 evaluated locations. As both locations implemented the RBA VAP, the percentage of locations conducting corruption risk assessments reached 100%. No significant material corruption risks have currently been identified. The Group continues to strengthen the awareness of the governance body and all employees regarding prevention through advocacy, communication, and training. The Group conducts educational promotion on insider trading-related laws and regulations for incumbent directors, managers, and employees at least once each year, while new employees receive such educational promotion from the HR Department during pre-employment training.

In 2025, the Group conducted internal and external education and training related to ethical corporate management topics for all directors, managers, and employees, including courses on compliance with ethical corporate management regulations, training on the use of whistleblowing mechanism and reporting channels, anti-corruption, insider trading, accounting systems, and internal control. A total of 4,656 participants attended the training, with total training hours reaching 3,062 hours. All directors, incumbent employees, and new employees completed ethical corporate management communication and training at a 100% completion rate. In addition, all employees of Phison Electronics completed the signing of the “Undertaking of the Code of Business Practices and Ethics.”