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Upholding integrity as the core value, ITE operates its business based on a spirit of honesty and legal compliance. To ensure the concept of ethical management is implemented within the company, ITE has always emphasized employees' virtues. During the onbo arding stage for new employees, the Human Resources Department promotes the company's ethical regulations and the employee code of integrity, cultivating employees' awareness of integrity. Simultaneously, the management team is required to lead by example, adhering to the principles of integrity to shape the company's overall culture of integrity.

Internally, ITE has designated the Human Resources Department as the dedicated unit for promoting ethical management policies. It has formulated the “Procedures for Ethical Management and Guidelines for Conduct" and the "Procedures for Handling Material Inside Information," which have been approved by the Board of Directors. These regulations are disclosed on the company's official website for stakeholders to access, with corresponding contact person for stakeholders to provide feedback. If employees have any questions regarding the company's ethical regulations, they can refer to the website or inquire through various channels such as email or telephone with the Human Resources Department.

Moreover, ITE has established diverse whistleblowing channels. Stakeholders can file reports through the stakeholder section on the company's official website, and the Human Resources Department will assign dedicated personnel to investigate. In principle, whistleblowers can report by name or anonymously and provide relevant details of the reported incident, including but not limited to the name of the reported individual, the time, location, circumstances, and evidence. However, if an anonymous whistleblower has provided specific evidence, the dedicated personnel from the Human Resources Department can proceed with follow-up investigations. If the dedicated personnel have any interests or relationships that may influence the case handling with the whistleblower or the reported individual, they should recuse themselves, and other personnel will take over the investigation. The investigation process should be conducted impartially and confidentially, without revealing the whistleblower's identity. ITE pledges to protect whistleblowers from improper treatment due to their reporting.

In business interactions, ITE employees should explain the company's ethical management policies and relevant regulations to counterparties during business operations and clearly refuse to provide, promise, demand, or accept any form or name of improper benefits, directly or indirectly. They should also avoid engaging in commercial transactions with agents, suppliers, customers, or other business counterparties involved in unethical conduct. If any business partners or collaborators are found to have engaged in unethical behavior, ITE will evaluate whether to include them on the list of prohibited counterparties to implement the company's ethical management policy. Finally, when signing procurement contracts with counterparties, ITE should thoroughly understand their ethical management status and incorporate compliance with ITE's ethical management policy into the contractual terms between both parties.The contract should stipulate, to the extent possible, that if either party becomes aware of personnel violating the other party's prohibition against receiving commissions, rebates, or other improper benefits, they should immediately inform the other party of the identities of such personnel, the manner of provision, promise, demand or receipt, the monetary amount or other benefits involved, and provide relevant evidence and cooperate with the other party's investigation. If either party suffers damages as a result, they may claim a certain percentage of the contract amount as compensation from the other party. If either party engages in unethical conduct during business activities, the other party reserves the right to terminate or rescind the contract unconditionally at any time.

To further instill the concept of ethical conduct in employees' business operations, the Human Resources Department conducts regular ethical management training for all employees annually. Senior management frequently emphasizes the importance of the company's culture of integrity during meetings. The management team should also review and evaluate the effectiveness of the preventive measures established for implementing ethical management and assess compliance within relevant business processes, reporting the execution results to the Board of Directors annually.

The ethics and integrity results in 2023 were reported to the Board of Directors on Feb.23, 2024. The results are as follows:

• Cultivating a culture of integrity and ethics, reinforcing the concept ofintegrity.
• 100% of new employees participated in ethical management training.
• No violations of ethics and integrity occurred in 2023.

Response to Corruption and Bribery Incidents

In accordance with the Responsible Business Alliance (RBA) Code of Conduct, the company has established the "Procedures for Ethical Management and Guidelines for Conduct" and the "Code of Integrity" as the basis for employees' daily ethical conduct.

No incidents of corruption or bribery involving company employees have occurred. However, if such incidents occur in the future, investigations and proceedings will be conducted in accordance with relevant management regulations. If the investigation substantiates the allegations with clear evidence, disciplinary actions will be taken based on the company's management regulations or relevant government laws.