Time： 2025/1/1~2025/12/31

Standard： GRI Standards 2021

Third-party certification： SGS Taiwan

Report scope：

The sustainability performance disclosed in this report primarily covers the Group’s operations in Taiwan. Financial performance data covers all entities within the Group, excluding overseas subsidiaries and Bon Trust International Trading Co., Ltd. For further details on related enterprises, please refer to the 2025 Annual Report. Any deviations from the reporting boundaries stated above are disclosed in the relevant sections of this report.