Integrity Management Policy

To implement the integrity management policy, the company has established an "Integrity Management Code" and "Integrity Management Procedures and Behavioral Guidelines" in accordance with the "Code of Integrity Management for Listed and Over-the-Counter Companies" jointly formulated by the Taiwan Stock Exchange and the GreTai Securities Market. These guidelines clearly define the behavior standards that must be adhered to by directors, managers, employees, appointed individuals, or those with substantial control over the company while conducting business. Any dishonest behavior is strictly prohibited. The company has also established effective accounting systems and internal control procedures, which are regularly audited by the internal audit department.

Legal Compliance Promotion and Training

1. Legal Compliance Promotion:
   • The company collects up-to-date regulatory information and periodically communicates relevant laws and official directives to internal personnel (including directors and managers) to enhance their awareness of legal compliance and prevent violations.
   • The company also notifies and reminds internal personnel (including directors and managers) via email of trading restrictions during blackout periods prior to the announcement of financial reports, to prevent unintentional violations by directors.
   • Relevant information on corporate governance and updates on laws and regulations are periodically provided to directors for their reference.
   • Senior management communicates the importance of integrity to employees during management meetings or via email.
   • The Human Resources department conducts company-wide education on integrity management, promoting related topics through the internal website and internal emails. This ongoing communication ensures employees have access to these materials at any time, thereby strengthening their understanding of professional ethics and regulatory compliance.
2. Internal and External Education & Training and Policy Advocacy Related to Ethical Business Practices in 2024
   (Including compliance with ethical business regulations, corporate governance, accounting systems, and internal controls)
   

   • On November 8, 2023, the Board of Directors approved the revision of the “Insider Trading Prevention Management Procedures,” which added stock trading control measures for company insiders from the date they become aware of the company’s financial reports or related performance information. These measures include, but are not limited to, prohibiting directors from trading company stocks during the closed periods—30 days prior to the annual financial report announcement and 15 days prior to each quarterly financial report announcement.

   • Training for Directors, Managers, and Internal Audit Supervisors:
     A total of 13 participants received training, amounting to 176 hours in total.

   • In 2024, a total of 267 employees received advocacy on "Ethical Business Regulations" and completed the online test for the Code of Ethical Conduct.

3. Reporting Channels for Violations of the Code of Ethical Conduct:

• • Email: GMO@truelight.com.tw
  • Hotline: +886-3-5780080 (#2801)

Disciplinary and Complaint Mechanisms

The company’s reward and disciplinary procedures incorporate both disciplinary actions and a grievance system. There were no disciplinary cases related to violations of ethical business practices this year.

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Implementation of Ethical Business Practices by TrueLight