Sustainable Development Committee

Comprehensive Sustainable Governance Organization

The “E.SUN FHC Sustainable Development Best Practice Principles” approved by the Board of Directors, is the highest ESG guiding principle across the entire company. The Board has established a Sustainability Development Committee as the highest overseeing body for the company's sustainability efforts. The committee is convened by the Chairman and is composed entirely of board members, including three independent directors.

According to the Sustainability Development Committee's organizational regulations, the committee shall meet at least twice annually and may convene additional meetings as necessary. In 2025, the committee plans to hold at least one meeting per quarter. Since 2022, E.SUN has appointed a Sustainability Executive Committee, and the Sustainability Development Committee assigns this officer to coordinate all sustainability-related departments.

Among the nine board meetings held annually, ESG/sustainability matters are included in the agenda for six meetings. The agenda items include: (1) Implementation status of sustainable development; (2)Employee feedback and communication; (3)Sustainability report; (4)Sustainability-related policies and regulations; (5)Net Zero Transition Plan; (6)IFRS sustainability disclosure standard implementation plan; (7)Identification process and confirmation of E.SUN's material issues. During meetings, the Board discusses and provides questions or suggestions on these agenda items. After thorough discussion, the directors review and supervise the progress and implementation of the plans, and when appropriate, urge the management team to make timely adjustments.

2025 Board ESG Oversight Highlights

Category	Agenda Item	Rationale & Key Progress
Regulatory Compliance & Risk Management	2024 Sustainability Report	Designed to mitigate greenwashing risks and improve disclosure quality, was approved by the Board before public release. The report adheres to international frameworks such as GRI Standards, UN SDGs, SASB, and benchmarks against leading domestic and global peers. Data and content have been externally reviewed by BSI and PwC for accuracy and compliance.
Regulatory Compliance & Internal Audit	IFRS Sustainability Disclosure Standards and Internal Control System Implementation Plan for Sustainability Information Management	In alignment with the Financial Supervisory Commission's roadmap for IFRS Sustainability Disclosure Standards. A cross-departmental task force was established with a detailed rollout plan, reporting quarterly to the Board since 2025 to ensure compliance and timely disclosure of sustainability information under IFRS standards.
Compliance & Risk Management	Revised Sustainable Development Best Practice Principles	Aligned with international sustainability trends and regulatory changes, we updated the principle as the Group's core guideline for advancing sustainability. Following global disclosure trends, the revision incorporates nature-related financial risk assessment (TNFD) and adds provisions to support creative industries, conserve marine and terrestrial ecosystems, and promote industry–academia talent development.
Risk Management	Material ESG Topics for 2025	E.SUN referenced the GRI Standards and AA1000 Accountability Principles and, following the GRI Universal Standards (2021), assessed the materiality of topics across economic, environmental, and social dimensions to inform sustainability strategy. For 2025, E.SUN identified 11 priority topics from 20 sustainability issues and established corresponding strategies and management measures.