iST established the ISO 45001 Occupational Health and Safety Management System. which provides employees with a safe and reliable workplace and reduces the possibility of employee accidents and illnesses. Through the PDCA (Plan-Do-Check-Act) cycle, continuous improvement is pursued. Regular reviews of performance indicators are conducted in the Company’s Occupational Safety and Health Committees and Environmental, Health and Safety Management Review Meetings, hoping that all units can work together to improve and promote safety, environmental protection and hygiene issues by working hard together.

iST passed the audit and verification of the ISO 45001 occupational safety and health management system on November 11, 2019, providing a safe working environment for the company's employees.

To provide our employees with a high-quality work environment, iST is dedicated to promoting occupational safety risk management. We offer appropriate protection and operational controls to reduce health and safety risks, implementing the following management measures:

• Establishment of comprehensive access control throughout the premises
• Deployment of 24-hour security personnel with regular site patrols
• Personnel access control through card scanning
• Emergency alarms set up in high-risk areas
• CCTV surveillance systems at all entry and exit points

iST adheres to national regulations by appointing qualified occupational health and safety management personnel who possess the required certifications. These individuals undergo regular retraining to ensure the effective execution of occupational safety skills.

Relevant certifications and the number of personnel within the company

iST regularly provides its employees with occupational safety and health training, including general labor safety and health education, hazard awareness training, fire safety training, and drills.

Achievements of safety and health education training in the company

• Established guidelines for the use of protective equipment, ensuring that operational personnel are equipped with adequate protective gear.
• Formulated emergency response procedures, conducting drills every six months.
• Created an automatic safety and health inspection plan to regularly assess facility equipment within the premises.
• Developed guidelines for special hazardous operations such as hot work, elevated work, hoisting, and confined space operations. Engaging in such activities requires adherence to specified procedures.
• Conduct semiannually environmental monitoring of chemical and physical factors within the facility’s workspace.
• Perform annual inspections of fire equipment and report to relevant supervisory authorities.

To identify the hazards related to the Company’s activities, products, and services, iST establishes the“Hazard Identification and Risk Assessment Management Procedure”to assess the impact of various operations on safety and health and provide a basis for improvement. Each unit identifies hazard factors. Acceptable risks are controlled through communication/signage/safety and health education and training. If any risks are deemed unacceptable, improvement or control measures shall be implemented immediately.

The Company implements work environment monitoring according to the “Work Environment Monitoring Regulations” and effectively uses sampling strategies to understand the exposure of workers and ensure they can avoid hazards. In 2024, a total of 68 chemical factors and 244 physical factors were monitored. The monitoring results comply with legal limits or allowable concentration standards.

iST complies with the Occupational Safety and Health Act, and immediately stops operations and had employees evacuate to a safe place when there is an immediate danger in the workplace. If an employee finds any immediate danger while performing their duties, they may stop work and retreat to a safe location without endangering other workers, and immediately report to their direct supervisor. The Company will not dismiss, transfer, or take other disciplinary action against employees who have stopped their work, including withholding their wages.

To prevent occupational accidents, it is advisable to establish “Occupational Safety and Health Incident Handling and Investigation Procedures” to investigate the cause of the accident, propose corrective and preventive measures following an accident review, and track the implementation status of improvements. In 2024, one occupational accident occurred due to a foot pressure injury, resulting in one lost day of work. An investigation has been completed in accordance with the “Industrial Accident Handling and Investigation Procedure,” and the requirement to wear personal protective equipment during operations has been enforced to prevent similar accidents from happening again.

To control accident situations, iST establishes the “Emergency Response Procedure” and conducts regular drills to familiarize personnel with the response steps. This will ensure that the impact of accidents can be reduced when they occur to minimize the loss of personnel and equipment. In 2024, a total of ten emergency response training sessions and drills were held, including self-defense fire protection training and evacuation drills, earthquake emergency response drills, and fire extinguisher operation training, etc.

iST establishes an Occupational Safety and Health Committee in accordance with the law. The committee shall consist of one chairman, fourteen representatives from the employer, and thirteen labor representatives as stipulated in the Regulations Governing Occupational Safety and Health, representing more than one-third of the total membership. The purpose of the committee is to promote workplace safety, prevent accidents, improve the work environment, safeguard employee health, and provide a communication channel for employees. The committee will meet quarterly and continuously track the implementation of its resolutions until completion.

It is advisable for the Company to plan its organizational structure and systematically offer general education and occupational safety management courses. Additionally, employees should be arranged to participate in various safety supervisor training programs based on work requirements, receiving the necessary safety and health education and training for their jobs and disaster prevention. This will strengthen safety culture awareness and practical skills, effectively lowering the risk of accidents resulting from unsafe behaviors. In 2024, iST held 57 safety and health education and training courses, with 2,161 participants and a total of 5,527 training hours.

We regard our contractors as important partners. To ensure the safety of our contractors, we implement hazard notification and supervision in accordance with the Occupational Safety and Health Act. All contractors must sign the “Contractor Safety and Environmental Consent Agreement” before entering the plant. Construction can only be carried out after attending the Contractor’s safety lectures and confirming insurance and other relevant information, and obtaining a work safety certificate. In case of fire work, confined space entry, lifting operations, or other special operations, an application must be made in accordance with the relevant special operations permit regulations, and the work supervisor and occupational safety personnel must verify the information before construction can begin. In 2024, no occupational diseases or accidents occurred among our contractors.

In order to continuously implement and maintain employee health, we recommend organizing health promotion activities to provide employees with an environment that promotes work–life balance and achieves a healthy workplace. In 2024, a series of health promotion courses were held, including “the harm of tobacco, alcohol and betel nut and how to refuse them,” “office gym,” “guidelines for eating out,” and “the importance of metabolic syndrome in your life.” A total of 134 employees participated in the causes. Employees can choose to participate in suitable courses based on their interests to gain a deeper understanding of and improve their health-related knowledge and further enhance their personal health management.

iST introduces the Employee Assistance Programs (EAPs) in 2024, offering free and professional psychological counseling services to help alleviate employees’ physical and mental stress and enable them to face various issues and challenges related to work and life with a healthy body and mind. Through strict confidentiality regulations and one-on-one individual consultations, we assist our employees in addressing their physical and mental health concerns. Each employee is entitled to three free sessions per year, fully covered by the Company. To enhance employee awareness of EAP services, the Company publishes related articles monthly, encouraging regular self-assessment of well-being and proactive help-seeking to prevent issues from escalating. This proactive approach aims to mitigate potential declines in work efficiency stemming from emotional distress, as well as the negative consequences of prolonged sick leave or employee turnover. In 2024, the Employee Assistance Programs (EAPs) served 44 employees, and 4.3 out of 5 employees reported that they are willing to use the service again.

The Company prioritizes the protection of maternal health, and conducts hazard assessments and control measures, physician interviews and guidance, risk classification management, work suitability arrangements, and other related measures for female employees who are pregnant or within one year of delivery. For employees eligible for maternal health protection, the on-site physician will conduct a health risk assessment based on professional judgment and categorize them according to hazard levels. Hazard control and administrative management will be implemented for those in levels two and three, with ongoing monitoring and interviews conducted by the on-site nurses and physician. A suitability assessment of maternal protection measures was completed for a total of 10 employees in 2024.

In order to manage ergonomic hazards and abnormal workloads among employees, it is advisable to establish relevant preventive work instructions. Through questionnaires, we will identify ergonomic hazards, musculoskeletal injuries, and abnormal workload hazards arising from work overload, working posture, and repetitive tasks. If the survey confirms a work-related connection, we will request assistance from the occupational health nurse and occupational medicine physician to implement an advanced improvement plan, following the prevention plan process, until case closure. A total of 479 individuals were surveyed in 2024 as part of the high-risk group assessment for ergonomic hazard prevention and the abnormal workload trigger group assessment.