Most of iST's facilities are located within well-planned industrial or science parks. These areas have all passed government environmental impact assessments and are not situated in environmentally sensitive areas. Consequently, the Company's operations have no significant or major impact on the biodiversity of the surrounding environment. As a technology service company in the electronics industry, iST's business and production model focuses on providing professional services rather than production or manufacturing, with the main outputs being general waste and hazardous waste. General waste consists of domestic waste from employees, while hazardous industrial waste primarily originates from chemical waste liquids generated by laboratories and scrap electronic components.

In 2025, iST's general industrial waste generation was 30.47 tons, and its hazardous industrial waste generation was 8.42 tons. Both were properly cleared and treated by qualified contractors in accordance with the law. General industrial waste from certain sites (Taiyuan, Neihu, and Changyi) was handled uniformly by their respective building management committees. The Company implements the following management measures to ensure waste is handled properly and without significant environmental impact.

1. After the department sorts and stores the waste in accordance with its characteristics, the EHS personnel look for lawful waste clearance and disposal service providers depending on the type of the waste, and then make assessment and enter into an agreement after confirming they have acquired the EHS related permit and license. We perform on-site audit of each waste disposal service provider every year and assess the renewal of the agreement and partnership in accordance with the compliance of the EHS related permit and license, management of the waste storage area, operation of the pollution prevention equipment, and on-site safety management of the operations.
2. Hazardous industrial waste is subject to testing conducted by a third party according to its characteristics every year. The purpose of this test is to confirm that the property of the waste complies with the waste code and the disposition approach. The temporary storage and generation volumes of the waste in every plant area are reported every month to confirm a mass and energy balance is achieved between the generation and disposition of the waste.
3. We perform inspection and audit of the waste storage site and make records accordingly to confirm the sorting and storage status of the waste, the safety of the storage environment, and the compliance with the law.
4. Before waste is cleared and leaves the plant, the "Triplicate Delivery Manifest for Joint Disposal and Control of Industrial Waste under Commission" is reported online. The vehicles used for clearance of the waste must have a GPS for control during the waste clearing process to ensure the waste is transported to the disposal organization appropriately. After confirming the disposal organization has received the batch of waste concerned, we access the Ministry of Environment's online system to confirm that the waste clearance and disposal service provider has reported the clearance of the waste and the status of the disposal to ensure that the waste is finally disposed in compliance with the law.

In addition to source reduction and seeking alternative materials to minimize waste, the waste generated from production or manufacturing within our plants is effectively reused through collection, classification, reduction, and recycling. For instance, sample packaging materials and wooden pallets are collected for recycling and reuse.

The total weight of recyclable items from waste reached 26.04 tons in 2025. By implementing on-site waste sorting measures, the Company has effectively classified recyclable items such as waste paper, waste plastic, and waste metal, leading to a year-on-year increase in recycling volume. In 2025, waste intensity was reduced by 10.47%, surpassing the 4% reduction target. The waste disposal status and waste intensity are shown in the table below.

iST prioritizes waste disposal sites closer to Hsinchu to reduce GHG emissions. iST implements a waste disposal plan and a delivery manifest checking mechanism to audit waste disposal service providers. There were no instances of leakage of waste in 2025.