(1)On January 13, 2023, the Company's Board Meeting approved that the President convened the top executives of each department to form a "Sustainable Development Group" as a part-time unit to promote the Company's sustainable development in operation, sustainable environment, and social care.
(2)To further implement the Company's sustainable development and enhance Corporate Governance, on August 11, 2025, the "Nomination Committee" was renamed to the "Sustainable Development and Nomination Committee" to oversee the planning and execution of the Company's sustainable development strategies. The Sustainable Development Group assists the "Sustainable Development and Nomination Committee" in promoting various sustainability-related tasks and reports the Implementation Status of sustainable development to the "Sustainable Development and Nomination Committee".
(3)The "Sustainable Development and Nomination Committee" reports quarterly to the Board of Directors on the results of sustainable development execution and future work plans, and regularly reports to the Board of Directors at least once a year on the promotion of sustainable development. Reported to the Board of Directors on the promotion of sustainable development on January 23, 2026. In 2025, the progress of sustainable development mainly includes the establishment and amendment of relevant regulations, preparation of sustainability reports, and promotion of key issues in sustainable development. The Board of Directors evaluates the implementation of sustainable development, examines the feasibility of sustainable business strategies and goals, and provides necessary supervision and assistance as needed.
(4)For the Board's supervision of sustainable development, please refer to P.46 of Annual Report.

The company formulated the "Risk Management Measures" on March 19, 2021, which clearly stipulates that the risk management policies of the Company and its subsidiaries are based on the Company's overall operating policy, defining various risks to prevent possible losses within the acceptable risk range and to enhance shareholder equity and achieve optimal resource allocation, aiming to ensure the reasonable attainment of the company's strategic objectives. The disclosed information covers the Company's sustainability performance from January to December 2025. The scope of risk assessment includes the Company and all of its subsidiaries. The Company's risk management unit analyzes according to the principle of materiality in the sustainability report, communicates with internal and external stakeholders, and reviews evaluation data from various departments and subsidiaries. Taking into account the domestic and international development situation, it formulates risk management policies and implements specific action plans to reduce the impact of related risks on the Company's operations. The Board of Directors approved the 2025 Risk Management Report on January 23, 2026. For details on the risk assessment items, please refer to P.46 of Annual Report and visit the Company's website for related risk management informationhttps://www.gtm.com.tw/risk-management/.

(1) To fulfill corporate social responsibility, the Company has implemented the following environmental management measures:
(A) Lighting management: Use energy-efficient lighting fixtures, such as LED lights, to reduce energy consumption. Turn off the lights when they are not needed.
(B) Air conditioning control: Ensure regular maintenance of the air conditioning system to ensure its operational efficiency. Adjust the indoor temperature to make it more energy-efficient, for example by raising the air conditioning set temperature.
(C) Electronic equipment management: Turn off electronic equipment that is not needed after work, such as computers, printers, and other office equipment, instead of leaving them in standby mode. Use energy-saving mode or sleep mode to reduce energy consumption.
(D) Electronic invoices: Starting from 2021, the Company has implemented electronic invoices, advocating for paperless operations to reduce the carbon emissions generated from paper mailings.
(E) Green product procurement: When purchasing office supplies, procure equipment and consumables that are labeled with environmental protection marks or made from environmentally friendly recycled materials. Maintain a green procurement volume of 10%-20% based on the previous year's procurement amount.
(F) Paper usage: Reduce the use of paper by storing and sharing documents digitally whenever possible. The documents will be printed on both sides or using eco-friendly photocopy paper.
(G) Employee advocacy and training: Enhance employees' awareness of energy conservation and carbon reduction, provide training and education to encourage them to take energy-saving measures in their work, and contribute to energy conservation and carbon reduction efforts.

(2) The Company does not have any manufacturing plants and is not a major energy-consuming industry, so it does not generate large amounts of air pollution and wastewater. However, the Company still plans for the effective use of resources to maximize the use of resources; for example, the Company encourages and implements waste separation and recycling, and recycles waste paper, waste toner cartridges, etc., and commissions professional and qualified waste disposal organizations to handle the Company's waste documents and equipment. The Company has implemented various environmental protection policies to encourage employees to use environmentally friendly straws and cutlery, to raise their awareness of environmental protection and to protect their health. In addition, the Company promotes paperless operations and reviews our operations for compliance with environmental regulations at any time.

(3) Climate change discussions and management at The Company are conducted by the Sustainability Development Group, which is responsible for evaluating and assessing climate-related matters. Key decisions regarding climate change are approved by the Board of Directors. The President coordinates the efforts of various development groups and reports annually to the Board of Directors on TCFD-based climate governance, providing a basis for strategic decision-making. Referring to the climate-related scenario analysis from the TCFD, using both quantitative and qualitative approaches to develop corresponding strategies. By simulating the physical risks encountered under the ideal scenario (SSP1-2.6) and the worst-case scenario (SSP5-8.5), we assess the potential impacts and financial implications on future operations, and develop appropriate management measures. Regarding the assessment and countermeasures for the climate change-related risks and opportunities of the Company, please refer to P.47 of Annual Report for Implementation status of climate-related information.

(4)Greenhouse Gases: Information on the greenhouse gas inventory for the past two years for the Company (the data covers both the Company and its subsidiary, GTM Development Co., Ltd.) please refer to P.50 of Annual Report and disclosed in the 2025 Sustainability Report. Greenhouse gas reduction goals: Calculate energy intensity annually and ensure a 5% reduction compared to the previous year.
Water Consumption: Water conservation and the protection of water resources are among the Company’s key priorities. As the Company is not engaged in manufacturing activities, there is no process water usage. All water sources are supplied by the Taiwan Water Corporation, and no seawater, groundwater, or other alternative water sources are used. Water is mainly utilized for general office employee daily use and certain air-conditioning equipment, such as restrooms and cooling towers. Wastewater is directly discharged through the office building’s drainage system. The Company is located in the Greater Taipei area, which is not classified as a water-stressed region. Therefore, operational risks associated with water resources are relatively low. Nevertheless, the Company fully implements water resource management measures. For office water usage, the focus is placed on infrastructure inspection and improvement. In addition to installing water-saving devices, the Company continuously promotes employee awareness and education regarding water conservation, actively encouraging efficient water usage to reduce the impact on water resources and the environment.
Water Resource Management Measures:
(A) Improve the efficiency of water-use equipment and facilities.
(B) Regularly replace filters in water dispensers and test water quality to ensure water safety.
(C) Conduct regular maintenance, cleaning, and disinfection of equipment and water towers to improve water-use efficiency.
(D) Periodically post or promote information related to water conservation, electricity saving, and resource preservation through bulletin boards or internal announcements, and provide training for both new and existing employees on proper water and electricity usage.
(E) Establish water resource management targets, with annual water intensity reduced by 5% compared to the previous year. In 2025, water intensity decreased by 11.74%. For the recent annual water consumption, please refer to P.51 of Annual Report.
Waste Management: The Company’s principal business is general investment activities, and its primary waste consists of general domestic waste. Management and reduction measures include entrusting qualified professional waste disposal companies to transport domestic waste to incineration facilities for treatment. Recyclable waste materials are handled and reused by recycling contractors to reduce environmental pollution and hazards. Waste management is not considered a material topic for the Company.
Waste Reduction Policies:
(A)Promote a paperless office environment by implementing electronic invoicing and electronic approval systems, thereby reducing carbon emissions generated from paper-based document delivery.
(B)Establish a clear waste classification system and install dedicated recycling facilities.
(C)Cooperate with qualified recycling companies to ensure proper resource reuse.
(D)Promote the use of recycled materials and prioritize the procurement of environmentally friendly products.
(E)Reduce paper usage by storing and sharing documents digitally whenever possible. Printed documents are encouraged to use double-sided printing or recycled paper.
(F)Enhance employee awareness of energy conservation and carbon reduction through training and educational programs. For the recent annual waste volume, please refer to P.51 of Annual Report.

(1) The Company is committed to fulfilling its corporate social responsibility and safeguarding fundamental human rights. The Company recognizes and complies with various international human rights conventions, including the United Nations Universal Declaration of Human Rights, the United Nations Global Compact, the United Nations Guiding Principles on Business and Human Rights, and the conventions of the International Labour Organization. The Company has established a “Human Rights Policy” applicable to all operations, clearly demonstrating its commitment to treating and respecting all personnel with fairness and equality. The Company has also established human rights due diligence procedures. Through the identification and assessment of human rights risks, the Company designs risk management and mitigation measures, implements improvements, and conducts follow-up tracking to effectively reduce the impact and risks associated with human rights issues. Based on the results of the 2025 human rights due diligence assessment, no violations of laws and regulations or non-compliance with the Company’s relevant requirements were identified regarding the human rights issues of concern to the Company. For the complete content of the "Human Rights Policy," please refer to the Company's official website (https://www.gtm.com.tw/esg/#Human)
(2) In order to ensure that our employees can serve in the Company without worrying about their physical and mental health, we provide a number of welfare measures and have established an employee welfare committee to promote various welfare measures. The Year 2025 welfare measures include parental leave, wedding and funeral subsidies, New Year's gifts, year-end lucky draw and travel subsidies. In addition, the Company continues to promote employee benefits such as group insurance, health checkups, senior employee bonuses, leave policies that are superior to the Labor Standards Act, and flexible hours system. Additionally, accordingto Article 25 of the Articles of Association, before distributing earnings, the Company shall allocate no more than 2% of the profit for the distribution period as remuneration for directors, and 2% to 5% as remuneration for employees. However, if the Company still has accumulated losses, the amount required to cover such losses shall be reserved in advance. The Company has also established the Remuneration Committee to oversee a reasonable compensation policy to properly reflect operating performance in employee compensation. By providing various benefits, we hope to fulfill our corporate social responsibility to take care of our employees and enhance their loyalty to our company, so that we can create a better future for both our company and our employees. In addition, to retain talent and strengthen corporate cohesion, the Company established an Employee Stock Ownership Trust Committee to help employees build personal wealth and secure their future livelihoods.
(3) The Company has established the "Safety and Health Code of Practice" and "Work Rules" to ensure the safety and health of employees' lives and properties, and the protection measures for the working environment and personal safety are as follows:
(A) Fire prevention measures and equipment maintenance inspection: At least two fire equipment inspections and maintenance per year.
(B) Health Checkups: The Company organizes regular full-body health checkups for employees, with a 100% participation rate. Based on the results and recommendations from their health reports, employees are encouraged to make lifestyle changes such as improving their diet, increasing physical activity, or seeking medical consultation. These efforts aim to reduce the risk of the top three chronic conditions and improve overall health. In addition, the Company offers discounted health checkup packages for employees' family members, to promote the well-being of employees' households, enabling them to focus on their work with peace of mind.
(C) Work environment hygiene: Arrange a person to be responsible for the cleaning and disinfection of the company's common areas and overall environment.
(D) The "Workplace Sexual Harassment Prevention and Punishment" is established, with a dedicated complaint channel. Sexual harassment prevention awareness and training sessions are conducted irregularly.
(E) In accordance with the law, the Company purchases labor insurance and provide employees with group insurance.
(F) Access Control Security: Our building and office areas are equipped with access control systems to ensure the safety of our employees.
(G) No occupational injuries were reported by the Company in 2025.
(H) No fire incidents were reported by the Company in 2025.
(4) In order to promote the implementation of the Company's quality objectives, long-term training of employees in the organizational system to fully perform their functions, improve personal quality, and achieve mutual coordination to improve efficiency and quality, the Company has established an employee education and training program. The targets of education and training are training for new employees, training for in-service employees, and training for professional employees. In 2025, employees participated in 349.75 hours of education and training courses.
(5) To implement the protection and management of personal data, the Company regulates the collection, processing, and use of personal information in order to prevent infringement of personal rights. In accordance with the relevant provisions of the Personal Data Protection Act, the Company has established the “Personal Data Protection Management Regulations,” which are implemented by the Human Resources Department to ensure the secure management and protection of personal data.
(6) To demonstrate care for and commitment to safeguarding customer rights and interests, and to establish a corporate culture that values consumer protection, the Company has adopted a “Consumer Rights Protection Policy.” This policy is intended to ensure proper management of customer health and safety related to products and services, customer privacy, and marketing or product labeling practices..
(7) The Company has a supplier evaluation process to evaluate and select suppliers based on their ability to meet our requirements to ensure consistent delivery quality. The Company has been dealing with our suppliers for many years and have observed and understood the extent of their compliance through personal visits, correspondence and communication documents, and have not found any significant environmental and social impacts from our suppliers. The Company will not cooperate with any supplier who violates the law. The Company will audit the suppliers from time to time. If we find any violation of laws and regulations, the Company will issue warning and request improvement within a certain period of time. If the situation is serious, the Company will not cooperate with such suppliers anymore. In this way, the Company can improve quality and technology together with suppliers.

The Company’s 2025 ESG Report is prepared in accordance with the 2021 Universal Standards issued by the Global Reporting Initiative (GRI). The report also complies with the requirements of the “Regulations Governing the Preparation and Filing of Sustainability Reports by TWSE Listed Companies” and incorporates the frameworks of the Task Force on Climate-related Financial Disclosures (TCFD) and the Sustainability Accounting Standards Board. Going forward, the Company aims to obtain third-party assurance for its sustainability reports.