iST is committed to implementing legal compliance and ethical management. In accordance with the "Company Act", the "Securities and Exchange Act", and the "Corporate Governance Best-Practice Principles for TWSE/TPEx Listed Companies", the Company has formulated its "Ethical Corporate Management Practice Principles" and the "Ethical Management Procedure and Guidelines for Ethical Behaviors". These require all employees to understand and comply with ethical standards, respect and strictly abide by confidentiality agreements with customers, and avoid utilizing their positions to seek undue gains for themselves or their relatives during business conduct and procedures. We strictly prohibit the disclosure of customer privacy and employees are strictly prohibited from accepting gifts or special entertainment, as we work together to support and practice the core values of integrity at iST. The Administration Division holds the primary authority and responsibility for executing these guidelines and establishing the necessary procedures to ensure its implementation. Any violations of the relevant regulations shall be handled in accordance with the Company's specifications for rewards and disciplinary measures. The status of the annual implementation of ethical corporate management is also reported to and reviewed by the Board of Directors, the highest management unit, by the Administrative Division at the end of each year.

The Administration Division of iST serves as the dedicated unit responsible for promoting the Company's integrity management. The implementation status is summarized as follows:

iST regularly monitors global policy and legal changes to ensure that operational activities comply with regulatory requirements and avoid substantial fines resulting from non-compliance.