In order to implement high-quality corporate culture and maintain the Company’s image and corporate ethics, iST established the “Ethical Corporate Management Practice Principles” and “Ethical Management Procedure and Guidelines for Ethical Behaviors” in accordance with the “Company Act,” “Securities and Exchanges Act” and “Corporate Governance Best-Practice Principles for TWSE/TPEx Listed Companies,” committing to implement due diligence on nonconforming behaviors and protect the non-anonymous whistleblower. We regularly review the Company’s “Value,” “Core Competencies” and “Management Competencies,” and request compliance from all relevant personnel, and implement those in the Annual Performance Review Form for employees. For employees who violate the relevant regulations, they shall be handled in accordance with the iST’s specifications for rewards and disciplinary measures.

iST has integrated provisions of fair trade and anti-corruption into the established “Ethical Corporate Management Practice Principles,” and promoted ESG requirements in internal and external operations and business activities throughout the Company through dissemination and training. We also provide all stakeholders with channels for ESG-related complaints and feedback through our “ESH Communication Procedure” to confirm the effectiveness of remedy measures. iST also encourages employees to voice their opinions about the business practices of the company through labor–management meetings.

In 2024, iST did not incur any fines for violations of corporate governance, anti-corruption, anti-trust laws, or other applicable regulations, and experienced no privacy breaches or infringements. Furthermore, no directors or management team members engaged in insider trading. In the event of a major lawsuit, the Audit Committee will be immediately notified and informed of the relevant handling procedures and response measures.

In addition, the Company highly values environmental protection and employee health and safety, and controls related risks through internal standard operating procedures. We regularly review the regulations to ensure their completeness. In 2024, iST did not incur any fines or property damage resulting from environmental, employee health and safety, or human rights issues.