Link Between Executive Pay and ESG Performance

To achieve the vision and strategy of sustainable development and to motivate executives to prioritize the effectiveness of environmental, social, and governance (ESG) initiatives, the company has established the "Executive Compensation Management Guidelines." These guidelines link ESG sustainable performance indicators with the variable compensation of executives, enhancing their sense of responsibility and influence in promoting the company's sustainable development. The ESG sustainable performance indicators include sustainable environment, social welfare, corporate governance, and financial strategy.

Applicable Subjects: Executives, including the President, Vice President, Assistant Vice President, and heads of Finance and R&D.

Explanation of ESG Sustainable Performance Indicators and Their Weights: Objectives and Measures: Strengthen the link between compensation and sustainable performance. The implementation targets include the President and senior executives, supporting and achieving the company's sustainable development strategy objectives.

Explanation of ESG Sustainable Performance Indicators and Their Weights:

指標項目 Indicators	權重占比 Proportion	說明 Explanation
公司治理指標 Corporate Governance	15%	重視公司治理提升與合規性，將公司治理評鑑、企業合法合規等列入指標，各項目占比為 5%~10% Emphasizing the enhancement of corporate governance and compliance, the evaluation of corporate governance and legal compliance are included as indicators, with each item accounting for 5% to 10%.
社會責任指標 Social Responsibility	15%	重於企業社會責任的實踐，將人才留任、員工安全列入指標，各項目占比為 5%~10%。 Focusing on the practice of corporate social responsibility, employee retention and safety are included as indicators, with each item accounting for 5% to 10%.
永續環境指標 Sustainable Environment	20%	專注在減緩氣候變遷與調適，降低能耗及有效廢棄物使用。 Focusing on mitigating climate change and adaptation, reducing energy consumption, and promoting effective waste utilization.
財務策略指標 Financial Strategy	50%	著重企業的經濟表現及營運績效，包括營業收入、營業毛利、稅後淨利之成長率以及每股盈餘等財務指標。 Emphasizing the company's economic performance and operational efficiency, including growth rates of revenue, gross profit, net profit after tax, and financial indicators such as earnings per share.