Investment

Taiwan First Biotechnology Corp.

Representative: Kuan-Han Chen

Cunyuan Heye Co., Ltd.

Representative: Chih-Chan Chen

NICE Enterprise Co., Ltd.

Representative: Chih-Hung Chen

NICE Enterprise Co., Ltd.

Representative: Michael Chen

Yin-Ji-Li International Consulting Corp.

Representative: Michael Chen

Fang Tien Enterprise Co., Ltd.

Representative: Huai-Hsin Liang

Yueshan Investment Co., Ltd.

Representative: Kuan-Hao Chen

Yueshan Investment Co., Ltd.

Representative: Ching-Jen Chen

Yin-Ji-Li International Consulting Corp.

Representative: Hsien-Chueh Hsieh

Other items to be stated:

I. If the operations of the Board of Directors meets any of the following circumstances, the meeting date, term, contents of proposals, opinions of all independent directors and the Company’s handling of said opinions shall be specified:

(I) Matters specified in Article 14-3 of the Securities and Exchange Act:

The Company held 7 Board meetings in 2025 and the resolutions are specified in Page 112-116 of the annual report. Matters specified in Article 14-3 of the Securities and Exchange Act were approved unanimously by all independent directors.

(II) Any other resolution(s) passed but with independent directors voicing opposing or qualified opinions on the record or in writing:None.

II. Directors’ avoidance of proposals involving any conflict of interest; the names of directors, details of the proposals, causes of recusal, and participation in voting shall be disclosed:

1. 15th meeting of the 18th Board of Directors on March 11, 2025:

During the review of the proposal to renew the appointment of Ching-Liang Chen as an advisor, director Ching-Jen Chen, the brother of Ching-Liang Chen, recused himself and did not participate in the discussion and voting on the proposal due to involvement of his personal interests.

2. 1st meeting of the 19th Board of Directors on June 25, 2025:

In the deliberation of the motion regarding the appointment of members to the Remuneration Committee, independent director Mr. Yung-Chien Wu, independent director Mr. Wei-Lung Chen, and independent director Ms. Hsi-Mei Lai, due to their involvement and personal interests, recused themselves and did not participate in the discussion or voting on this motion.

In the deliberation of the motion regarding the appointment of the President, director Mr. Kuan-Hao Chen, due to his involvement and personal interest, recused himself and did not participate in the discussion or voting on this motion.

In the deliberation of the motion regarding the appointment of Mr. Ching-Jen Chen as Honorary Vice Chairman of the Company, director Mr. Kuan-Hao Chen and director Mr. Ching-Jen Chen, being in a father-son relationship, recused themselves and did not participate in the discussion or voting on this motion.

3. 2nd meeting of the 19th Board of Directors on June 25, 2025:

In the deliberation of the motion regarding the monthly remuneration amounts for the Chairman, Vice Chairman, and President of the Company, Chairman Mr. Kuan-Hao Chen and director Mr. Kuan-Chou Chen are brothers, and director Mr. Chih-Chan Chen and director Mr. Chih-Hung Chen are brothers. Chairman Mr. Kuan-Han Chen, Vice Chairman Mr. Chih-Chan Chen, and director Mr. Kuan-Hao Chen, due to their involvement and personal interests, recused themselves and did not participate in the discussion or voting on this motion.

In the deliberation of the motion regarding the remuneration of Mr. Ching-Jen Chen, Honorary Vice Chairman, director Mr. Kuan-Hao Chen, being in a father-son relationship with Mr. Ching-Jen Chen, due to his involvement and personal interest, recused himself and did not participate in the discussion or voting on this motion.

4. 4th meeting of the 19th Board of Directors on November 10, 2025:

In the deliberation of the motion regarding the reappointment of the Company’s consultant, Chairman Mr. Kuan-Han Chen and Mr. Kuan-Ju Chen, being brothers, recused themselves and did not participate in the discussion or voting on this motion.

III. TWSE/TPEx listed companies shall disclose information including the cycle, period, scope, method and items of the self-evaluation (or peer review) for the Board of Directors and specify the implementation of the evaluation for the broad of directors:

(I) According to the Rules for Performance Evaluation of Board Directors of the Company, an annual internal performance evaluation for the Board of Directs is conducted every year and the evaluation result is submitted to the Board of Directors before Q1 of the following year. The cycle, period, scope, method, items and results related to the evaluation in 2025 is as follows:

1. Evaluation Period: January 1 to December 31, 2025.

2. Evaluation Scope: Performance evaluations of the Board as a whole, individual board members, the Audit Committee, and the Remuneration Committee.

3. The Evaluation Method is based on self-assessment questionnaires (scored on a scale of 0 to 4), which are consolidated and tabulated by the Corporate Governance Officer, converted to a 100-point scale, and reported to the Board of Directors.

4. 2025 Evaluation Results:

5. Board Performance Evaluation Summary:

The 2025 performance evaluations of the Board of Directors, individual board members, and all functional committees were rated “Excellent,” reflecting stable overall Board operations, smooth decision-making processes, directors’ thorough command of objectives and responsibilities, and sound oversight mechanisms within the functional committees. The Company will continue to review Board operations in light of evaluation results and to refine its governance mechanisms in order to sustain overall Board effectiveness. The evaluation results were submitted as a report item at the 6th Meeting of the 19th Board of Directors held on March 10, 2026, and were duly noted.

6. Governance Strengths and Areas for Future Enhancement in 2025:

(1) Governance Strengths:

A. The dimension of enhancing decision-making quality received the highest weighting in the evaluations of both the Board and the functional committees, reflecting thorough agenda preparation, substantive discussion, and an institutionalized decision-making process.

B. The Board convenes at an appropriate frequency, with directors demonstrating a thorough command of their objectives and responsibilities and possessing the professional expertise required for effective decision-making.

C. Internal controls and oversight mechanisms are sound.

Overall, the Company’s board governance framework operates at a mature level and is consistent with the Best Practice Principles for corporate governance.

(2) Areas for Future Enhancement:

A. Continue to strengthen in-person attendance by directors.

B. Continue to review the diversity of the Board’s composition and the complementarity of professional expertise among members.

C. Implement follow-up tracking on improvement items identified through performance evaluations.

D. Incorporate the Sustainability and Nomination Committee into future evaluation scope.

7. The Company has fully disclosed its board performance evaluation procedures and results through the Market Observation Post System, its annual report, and the Company’s official website.

(II) The Board of Directors engages external professional organizations or experts to conduct performance evaluation of the Board of Directors in 2025:

In furtherance of corporate governance and the enhancement of board functions, the Company engages an external professional independent institution to conduct a board performance evaluation at least once every three years, in accordance with the Regulations Governing Board Performance Evaluation. The engagement of an external professional institution to conduct the board performance evaluation for 2025 is described below:

1. The Company engaged the Taiwan Investor Relations Association, a qualified and independent third-party institution, to conduct the board performance evaluation for 2025. The evaluation covered the Board as a whole, individual board members, and the functional committees.

2. Evaluation Period: January 1 to December 31, 2025.

3. External Institution: Taiwan Investor Relations Association, an external professional independent institution.

4. Independence: The Taiwan Investor Relations Association and its evaluation members have no commercial dealings or other interests with the Company, and have issued an independence declaration accordingly.

5. Evaluation Method: The evaluation was conducted through a document review, self-assessment questionnaires covering the Board as a whole, individual board members, and the functional committees, and online interviews.

6. Questionnaire Results:

Note: Questionnaire responses were assessed on a scale of 1 to 5, where 1 indicates a failure to satisfy (strongly disagree) and 5 indicates full satisfaction (strongly agree).

Overall, the Board, individual board members, and functional committees achieved a rating of “Good” or above on the majority of evaluation items. The evaluation results were submitted for reporting at the 5th Meeting of the 19th Board of Directors held on January 28, 2026, and were duly noted.

7. Overall Commentary on Board Performance Evaluation:

(1) Results of the board performance evaluation across five dimensions indicate that the Board performed well in the areas of “Composition and Professional Development,” “Decision-Making Quality,” and “Operational Effectiveness.” Board members possess appropriate professional backgrounds and are able to participate effectively in major business decisions. With respect to the dimensions of “Internal Controls and Risk Management” and “Board Participation in Corporate Social Responsibility,” the Company will continue to strengthen institutional operations and information disclosure to enhance overall corporate governance effectiveness.

(2) Results of the individual director performance evaluation across six dimensions indicate that the directors performed well in the areas of command of corporate objectives, awareness of responsibilities, and operational participation, fulfilling their oversight and advisory duties in accordance with the applicable requirements. Going forward, the Company will continue to plan director education and training programs and strengthen participation in matters relating to internal communication and internal controls.

(3) Results of the functional committee performance evaluation across five dimensions indicate that each committee performed well in the areas of awareness of responsibilities, decision-making quality, and membership composition, effectively assisting the Board in the discharge of its oversight functions. The Company will continue to review committee membership and key agenda matters to improve operational effectiveness.

8. Recommendations of the External Professional Institution, Taiwan Investor Relations Association:

(1) It is recommended that the term of service of all independent directors not exceed three terms to strengthen the independence of independent directors.

(2) It is recommended that a board-level functional committee be established as a Sustainability Committee.

(3) It is recommended that a Nomination Committee be established to strengthen board functions and governance mechanisms.

(4) It is recommended that risk management oversight be assigned to a board-level functional committee, with reports submitted to the Board at least once annually.

(5) It is recommended that an intellectual property management plan linked to operating objectives be formulated, with implementation status reported to the Board at least once annually.

(6) It is recommended that specific measures to enhance corporate value be formulated and submitted to the Board.

9. Improvement Plan: The Company will implement the following improvement and enhancement measures:

(1) The Company plans to establish a Sustainability and Nomination Committee as a board-level functional committee, integrating functions related to sustainability governance and director nomination.

(2) The Company will formulate and progressively refine risk management procedures, an intellectual property management plan, and specific measures to enhance corporate value, incorporating these matters into the Board’s regular oversight agenda.

(3) At the time of the next director election, the Company will carefully assess the composition, professional backgrounds, and overall structure of the Board to continue strengthening board governance effectiveness.

10. The Company has fully disclosed its board performance evaluation procedures and the evaluation results of the Board, individual board members, and functional committees through the Market Observation Post System, its annual report, and the Company’s official website.

11. The Remuneration Committee will reference the results of director performance evaluations as a basis for remuneration adjustments and compensation structure design. Performance evaluation results also serve as an important reference in decisions regarding the nomination of directors for re-election, thereby ensuring that board members possess sufficient capability and motivation in the discharge of their duties and, in turn, safeguarding the overall interests of the Company and its shareholders.

IV. Goals of strengthening board functions (e.g. setting up an audit committee or improving information transparency) in the current or most recent year and the implementation status:

(I) The Company has established the Audit Committee, composed of three independent directors, to enhance the corporate governance of the Company and the functions of the Board of Directors.

(II) In 2025 and as of the date of publication of the annual report, proposals which shall be submitted to the Audit Committee for approval and to the Board of Directors for resolution according to the Company Act and the matters set forth under Articles 14-3 and 14-5 of the Securities and Exchange Act were approved by the Audit Committee, submitted to and approved by resolutions of the Board of Directors, and implemented pursuant to the resolutions.

(III)The Company has appointed a chief corporate governance officer in charge of matters related to corporate governance, such as assisting directors in legal compliance.

(IV) Regular reports on the Company’s operating status and the implementation of business, financial, and internal audit plans were submitted to the Board at the 14th through 16th Meetings of the 18th Board of Directors and the 1st through 4th Meetings of the 19th Board of Directors, held on January 10, March 11, May 9, June 25, August 7, and November 10, 2025, and were presented by the President, Chief Operating Officer, head of internal audit, and relevant officers.

(V)Proposals for establishment and amendment of regulations:

1. 15th meeting of the 18th Board of Directors on March 11, 2025:

A resolution approving an amendment to the Articles of Incorporation.

2. 2nd meeting of the 19th Board of Directors on June 25, 2025:

A resolution approving an amendment to the Rules Governing Delegation of Authority and Responsibilities.

3. 3rd meeting of the 19th Board of Directors on August 7, 2025:

Approval of amendments to the Ethical Corporate Management Best Practice Principles.

4. 4th meeting of the 19th Board of Directors on November 10, 2025:

Approval of amendments to the internal control system under the “Payroll Cycle,” adding operating procedures, key controls, and internal audit implementation guidelines for salary adjustments or compensation allocation for rank-and-file employees.

(VI) Implementation and Results of the Board, Director, and Functional Committee Performance Evaluations

1. The status of implementation and results of evaluation of the performance of the Board of Directors in 2025 were acknowledged by the 6th meeting of the 19th Board of Directors on March 10, 2026.

2. The implementation and results of the external board performance evaluation engaged for 2025 were duly noted at the 5th Meeting of the 19th Board of Directors held on January 28, 2026.

(VII) The assessment of the engagement, competence and independence of the CPAs was approved by a resolution of the Board of Directors.

(VIII) For the purpose of repaying existing financial institution borrowings and supplementing working capital, the Company intends to enter into a syndicated credit facility agreement with Bank of Taiwan and ten other banks for an aggregate amount not exceeding NTD 2.5 billion.

(IX) The Company subscribed for 16,346,586 ordinary shares of Taiwan First Biotechnology Corp. issued in a cash capital increase, in proportion to its existing shareholding, at a price of NTD 23 per share, for a total transaction amount of NTD 375,971,478.

(X) The 2025 Sustainability Report was submitted, and its results of the promotion and implementation of sustainable development were approved by a resolution of the Board of Directors.

(XI) Quarterly reports are submitted to the Board of Directors on the implementation of the GHG inventory and verification schedule plans of the Company and its subsidiary.

(XII) Report on renewal of the “liability insurance for directors and managers”.

(XIII) The Company conducts quarterly information security awareness campaigns.

(XIV) The Company maintains an investor relations section on its official website to collect and address stakeholder feedback.

(XV) No external or internal whistleblowing cases were received during 2025, and no material instances of unethical conduct occurred. The implementation status of ethical corporate management has been reported to the Board of Directors.

(XVI) The chief corporate governance officer reported that the professional qualifications and independence of the current independent directors are in compliance with relevant laws and regulations, and the report was approved by the Board of Directors.

(XVII) The chief corporate governance officer handles requests from directors in accordance with the “Standard Operating Procedures for Handling Requests from Directors”.

(XVIII) The Company forwards relevant laws and regulations or information on continuing education to directors on a regular or intermittent basis to enhance the understanding of the laws.

(XIX) Besides conducting regular self-examination by the Company on the operation of the Board of Directors to enhance the board functions, internal auditors also prepare audit reports concerning the operation of the Board of Directors to comply with the regulations of the competent authority for securities.

I.If the operations of the Audit Committee meets any of the following circumstances, the meeting date of the Board of Directors, term, contents of proposals, resolutions of the Audit Committee and the Company’s handling of said opinions shall be specified.

(I) Matters specified in Article 14-5 of the Securities and Exchange Act:

In 2025, the Audit Committee of the Company held 5 meetings and the resolutions are specified in Page 40-41 of the annual report. Matters specified in Article 14-5 of the Securities and Exchange Act were approved unanimously by the Audit Committee.

(II)Other than those described above, any resolutions unapproved by the Audit Committee but passed by more than two-thirds of directors: None.

II. Independent directors’ avoidance of proposals involving any conflict of interest; the names of independent directors, details of the proposals, causes of recusal, and participation in voting shall be disclosed: None.

III. Communication between independent directors, internal audit officer and CPAs (e.g. the major matters, methods and results of communication with regard to the financial and business statuses of the Company):

(I) Communication Mechanism of the Head of Internal Audit:

1. The head of internal audit submits audit reports to the Audit Committee for review at least once per month and maintains ongoing tracking of the remediation status of internal control deficiencies and irregularities.

2. The head of internal audit attends Audit Committee meetings on a regular basis to report on the implementation of audit plans, material audit findings, and remediation progress.

3. Comments or queries raised by Audit Committee members regarding the content of audit reports are addressed promptly by the head of internal audit, who also conducts follow-up remediation tracking accordingly.

(II) Communication Mechanism with the Certified Public Accountants:

1. The signing certified public accountants communicate with the Audit Committee on a regular basis, covering matters including the annual audit plan, key audit matters, audit findings, and the assessment of the fair presentation of the financial statements.

2. The certified public accountants attend Audit Committee meetings to present findings from the financial statement audit, explain internal control deficiencies, and address the impact of recent regulatory developments on the Company, and engage in substantive exchanges of views with the independent directors.

(III) Communication Channels and Timeliness:

In addition to scheduled meetings, the Audit Committee maintains timely communication with the head of internal audit and the certified public accountants through email, telephone, or video conference as circumstances require, ensuring that information is conveyed promptly and completely.

(IV) Communication Effectiveness:

Through the foregoing diverse and institutionalized communication mechanisms, the independent directors are able to maintain a thorough understanding of the Company’s financial position, business operations, and internal control functions, and to provide oversight and recommendations in a timely manner. Overall communication is effective and operations proceed smoothly.

IV. Summary of the work focuses of the Audit Committee in 2025:

(I) Reviewing the annual audit plan.

(II) Reviewing the Q1, Q2, Q3 and annual financial reports.

(III) Review of the appointment, competence, and independence of CPAs.

(IV) Review of amendments to the internal control system and assessment of its effectiveness.

(V) Review significant investment matters.

(VI) Reviewing internal audit reports and follow-up reports.

(VII) Regular communication with the external auditors.

I. In the event where the Remuneration Committee’s proposal is rejected or amended by the Board of Directors, please describe the date and session of the meeting, details of the proposal, the board’s resolution, and how the Company handles the Remuneration Committee’s opinions (if the remuneration approved by the Board of Directors was more favorable than the one proposed by the Remuneration Committee, the differences and reasons shall be specified): None.

II. For resolution(s) made by the remuneration committee with the committee members voicing opposing or qualified opinions on the record or in writing, please state the meeting date, term, contents of motion, opinions of all members and the company’s handling of the said opinions: None.

I. Has the Company established a governance framework to promote sustainable development? Has the Company established a specialized (or designated an existing) department to promote sustainable development, which the senior management is authorized by the Board of Directors to manage under the supervision of the Board of Directors?

The Company has established a sound sustainability governance framework. The relevant implementation status is as follows:

1. Sustainability Organizational Structure and Responsibilities

The Company established its corporate social responsibility organization in 2015 and renamed it the sustainability organization in 2022. The President serves as the overall convener, with the Human Resources Department serving as the part-time coordinating unit responsible for planning and executing sustainability-related matters.

The coordinating unit sets objectives and implements initiatives across seven dimensions based on the risks and opportunities specific to each area: investor relations, corporate governance, labor and human rights, supply chain management, channel management, product responsibility, and environmental protection and energy.

2. Risk Assessment and Management Mechanism

Based on the materiality principle as applied to the Company’s operations, the Human Resources Department conducts regular risk assessments of environmental, social, and governance issues relevant to the Company’s operations.

Drawing on these risk assessments, feasible risk management policies or strategies are formulated in accordance with the risks and opportunities identified for each issue and implemented effectively.

3. Board Oversight

The promotion of sustainability initiatives is subject to oversight by the Board of Directors to ensure the effective implementation of all measures and the achievement of intended objectives. The Board reviews the sustainability performance report at least once annually, examines the achievement of each objective, and evaluates the Company’s overall performance across the environmental, social, and governance dimensions.

4. Information Disclosure and Stakeholder Communication

The Company discloses its sustainability promotion outcomes in the annual report each year and makes relevant information publicly available on its website, ensuring that stakeholders are fully informed of the Company’s sustainability policies, actions, and implementation results.

5. Submission and approval of the Sustainability Report

The Company prepared the 2024 Sustainability Report, covering material topics such as sustainability policies, promotion outcomes, risk management, ethical corporate management, climate change, energy management, human rights policies, workplace safety, and stakeholder communication. The report was submitted to the Board of Directors for deliberation, and the implementation outcomes and areas for improvement were approved by resolution at the 3rd Meeting of the 19th Board of Directors held on August 7, 2025.

In compliance with the Best Practice Principles.

The Company’s Sustainability and Nomination Committee was established by resolution of the Board of Directors on March 10, 2026. The committee shall comprise no fewer than three members, with independent directors accounting for more than half of the membership. All members shall elect one independent director to serve as the convener and chairperson of meetings in order to strengthen the sustainability governance framework and board functions.

In accordance with the materiality principle, the Company conducts systematic risk assessments of environmental, social, and governance (ESG) issues and has established a Security Center to coordinate risk identification, analysis, and response mechanisms. Based on these assessments, risk management policies and strategies are formulated to mitigate potential impacts, strengthen overall response capabilities, and ensure the achievement of the Company’s sustainable operations objectives.

1. Environmental issues

(1) The Company strictly abides by the government’s relevant environmental protection laws and regulations and stakeholders’ concerns, and has formulated various environmental protection regulations. The supervisors at all levels must practice the responsibility of supervision, ensure that all operating activities comply with the requirements of environmental regulations. Through continuous education and training and internal communication, the Company strengthens the employees’ knowledge on the importance of environmental protection, encourages energy conservation and carbon reduction, promotes energy conservation, resource recycling and regeneration, effectively uses limited resources, integrates the environmental management system into the operating process, adopts appropriate production technologies and pollution prevention measures, promotes waste reduction, resource recycling and energy saving plans, and uses resources well, to reduce the impact of products, services and operating activities on the environment.

(2) Evaluation of the efficiency of water use has always been the focus of improvement for water conservation. We have been promoting the idea of water conservation in various ways such as posters and slogans to integrate such ideas into every aspect of office life. Filtered effluent is treated and recovered as relatively clean process water, which is stored, pressurized, and supplied for use within the plant premises for road cleaning, toilet flushing, and irrigation purposes. Water recovered through this process totaled 5,824 tonnes in 2025. In addition, filtered effluent is recovered for use in cleaning filter cloths in sludge dewatering equipment, resulting in water savings of approximately 25,136 tonnes in 2025. These measures advance the Company’s sustainability objective of maximizing water resource utilization while minimizing the environmental impact.

(3) Recent energy conservation initiatives have yielded tangible results. The Company continues to review equipment efficiency, replacing or upgrading aging equipment and introducing energy-efficient equipment to reduce energy consumption and improve operational efficiency.

(4) Installation of solar energy facilities is planned for completion in 2026 to increase the proportion of renewable energy use.

(5) Lightweight packaging design initiatives are being continuously promoted to achieve energy conservation and carbon reduction objectives.

(6) The PDCA (Plan-Do-Check-Act) management model has been adopted to establish management indicators and maintain ongoing monitoring of electricity consumption, water usage, wastewater, chemical use, and waste generation to strengthen resource use efficiency and greenhouse gas emissions management.

2. Social issues:

(1) Labor rights policy: The Company has formulated a labor and human rights policy based on the ETI (Ethical Trading Initiative) Base Code, ensuring the fair treatment of employees, prohibiting all forms of labor exploitation, and guaranteeing employees’ fundamental working conditions and rights.

(2) Occupational safety and health management: The Company continues to promote and improve its ISO 45001 occupational safety and health management system. It conducts annual reviews and continuous improvement through the PDCA (Plan-Do-Check-Act) cycle to ensure workplace safety and employee health.

(3) Balance between work and family: The Company is committed to providing a safe, healthy, and pleasant working environment, and encouraging employees to maintain a good balance between work and family life. The Company has various benefits to help employees cope with the challenges of life and work, ensuring that employees can achieve the best balance between family and the workplace.

(4) Food safety and quality management: The Company has been certified by the Taiwan Food and Drug Administration as a “Food Health Inspection Institution”. As a leader in the domestic food industry in terms of inspection and analysis, the Company actively participates in foods safety protection, adheres to the standards of the ISO17025 certification, and strives to safeguard food safety for the public.

(5) Customer satisfaction and product quality: The Company remains committed to the idea of “natural product quality, optimized environmental health, and popularized customer satisfaction”, prioritizing customers’ food safety and always focusing on customers’ needs and safety.

(6) Compliance with laws and regulations: The Company has established a regulatory identification management procedure to ensure that all products and services continue to comply with the latest laws, regulations, and customer requirements, especially in the field of food safety, where the Company pays close attention to regulatory changes and ensures that all business operations comply with relevant regulations.

(7) Establishment of a sustainable supply chain: In addition to quality, delivery time, and technical capabilities, suppliers are also required to fulfill corporate social responsibility and work together with the Company to build a sustainable supply chain. The goal is to ensure that suppliers meet the Company’s standards in terms of environmental protection, labor conditions, and social responsibilities to achieve a win-win situation and promote the sustainable development of the entire value chain.

3. Corporate governance issues:

(1) The structure and operation of the Board of Directors: The Company’s highest corporate governance body is the Board of Directors, comprised of a total of 9 members (including 3 independent directors). A sound and efficient Board of Directors is the foundation of excellent corporate governance. Members of the Board of Directors are highly concerned about the overall operation of the Company and ensure the effective implementation of the Company’s policies.

(2) Internal Controls and Risk Management: A comprehensive internal control system has been established to ensure operational compliance and strengthen risk management mechanisms.

(3) Stakeholder Communication: The Company conducts annual analyses of stakeholders and their areas of concern and establishes diverse communication channels. This not only enhances corporate credibility and brand image but also assists the Company in identifying potential risks and opportunities, thereby optimizing the decision-making process.

(4) Corporate social responsibility: While realizing sustainable operation and maximizing shareholders’ interest, the Company also pays great attention to consumers’ rights and interests, community environmental protection, and public welfare issues. The Company is committed to fulfilling its corporate social responsibility by actively promoting various measures related to consumers, society, and the environment, ensuring that the Company’s business development and social values are complementary.

(5) Director liability insurance: The Company purchases director liability insurance for directors to provide protection for them in the event of legal liability during the performance of their duties, and to ensure that the directors have reasonable control over risks when performing their duties.

(6) Compliance and monitoring of regulations: The Company has established an internal system that covers corporate governance, ethics, and anti-corruption, and ensures compliance with the relevant laws and regulations. The Company also continues to monitor and stay informed of amendments and changes in laws and regulations to ensure that the Company’s business operations comply with the latest legal requirements.

(7) Information disclosure and transparency: The Company discloses information related to the Company’s business operations and corporate governance information on the Company’s website (https://www.agv.com.tw/), for the reference of shareholders, investors, and other stakeholders. The website also announces the reporting channels for internal and external personnel, and provides confidentiality protection for the files provided by reporters to protect their privacy and safety.

The Company has established a comprehensive environmental management system tailored to its industry characteristics and continues to implement related measures. Details of implementation are as follows:

1. The Company conducts greenhouse gas inventory operations in accordance with the ISO 14064-1:2018 standard, with the inventory scope covering all operational sites. Through regular collection of greenhouse gas emission data and identification and quantification of emission sources by category, the Company establishes carbon reduction targets and continuously adjusts its environmental management strategy based on analytical results, thereby effectively monitoring and reducing environmental impact.

2. The Company is committed to building a safe and healthy work environment. Having obtained Healthy Workplace certification and the Health Promotion Label, the Company provides employees with high-quality working conditions that address both environmental stewardship and employee well-being.

3. A dedicated environmental management unit has been established to oversee the planning and execution of the environmental management system, along with a mechanism for managing energy conservation performance. Through optimization of energy use in production processes and regular equipment maintenance, replacement, and upgrades, the Company enhances energy efficiency and reduces resource consumption.

4. The Company complies with the applicable environmental protection and occupational safety and health regulations and other requirements. Through the ongoing promotion of improvement activities, the Company effectively controls environmental, safety, and health risks arising from the work environment, operational activities, and product and service processes, prevents incidents, and creates a safe and comfortable work environment to safeguard the physical and mental well-being of its employees.

5. The Company continues to promote ISO 14001 (Environmental Management System) and ISO 45001 (Occupational Health and Safety Management System), conducting regular risk assessments and identifying and implementing appropriate control measures to strengthen workplace safety facilities and operational standards, thereby reducing occupational hazard risks and ensuring operations comply with the applicable regulatory requirements.

The Company has formulated and disclosed a comprehensive environmental management system and, through institutionalized management and continuous improvement mechanisms, effectively implements environmental protection and occupational safety and health measures across the organization.

1. The Company is committed to improving energy efficiency and actively adopting renewable resources with lower environmental impact. Primary energy sources include steam, electricity, and natural gas. Through the ongoing promotion of energy conservation and environmental protection measures, the Company enhances the overall environmental performance of its operations.

2. In terms of energy management, the Company has introduced high-efficiency, energy-saving equipment to reduce energy consumption in operations and production processes. It promotes office-level energy conservation and carbon reduction measures while strengthening resource recycling and reuse, along with paying due attention to the protection of water resources and the soil environment. In addition, through education, training, and awareness campaigns, the Company raises employees’ environmental consciousness and integrates sustainability into daily operations.

3. The Company is also actively developing applications in renewable and alternative energy, including evaluating the installation of renewable energy equipment, procuring green electricity, and introducing energy storage systems and energy management systems. These initiatives aim to enhance energy self-sufficiency, reduce dependence on conventional energy sources, and advance the Company’s low-carbon operational objectives.

4. Specific energy conservation measures implemented to date include:

(1) Replacement of central air-conditioning units and optimization of cold storage equipment to improve energy use efficiency.

(2) Replacement of conventional lighting fixtures at Food Plant No. 1 with LED lighting to reduce electricity consumption.

(3) Recovery of relatively clean process water, which is stored, pressurized, and reused for road cleaning, toilet flushing, and irrigation purposes, thereby improving the efficiency of water resource recycling and reuse.

5. Going forward, the Company will continue to introduce innovative energy-saving technologies and environmental protection measures in fulfillment of its commitment to energy conservation, carbon reduction, and sustainable operations.

1. Given the low carbon emission policy currently implemented in Taiwan, the Company actively introduces a mechanism for analysis and control of production capacity and engages in production under the energy-conservation model. Meanwhile, the Company engages in big data analysis for different products to continue to optimize production processes, reduce carbon emissions, and achieve the goals for an eco-friendly environment.

2. The Company evaluates the impact posed by climate change to the Company’s operations based on the recommendations of the “Task Force on Climate-related Financial Disclosures (TCFD)” published by the Financial Stability Board (FSB). Through regular meetings, the Company works with a team of CPAs and professional consultants to analyze climate risks from a multi-disciplinary perspective, formulate specific response strategies, and implement them through project management in order to fulfill its commitment to sustainable corporate development.

3. For information regarding the governance, strategy, risk management, metrics, and targets related to climate-related risks and opportunities, please refer to the Company’s Sustainability Report, which provides detailed disclosures.

Inventory items and data by category are set out below:

1. Direct GHG emissions (Category 1):

Unit: Tonne-CO2e/year

2. Indirect GHG emissions (Category 2):

Unit: Tonne-CO2e

Greenhouse gas emissions for both 2025 and 2024 remained consistent, showing no material fluctuations.

3. Indirect GHG emissions (Category 3):

Unit: Tonne-CO2e

Transportation-related emissions increased in 2025, primarily due to an increased employee headcount compared to 2024.

4. Indirect GHG emissions (Category 4):

Unit: Tonne-CO2e

Energy consumption in 2025 increased by 8.3% compared with 2024.

5. Water consumption:

單位：百萬公升

Water intensity = Water consumption / Operating revenue (in NTD millions).

Water consumption in 2025 saw a slight increase compared to 2024, primarily due to the addition of a new production line, which resulted in higher water consumption needs.

6. Gross weight of waste:

Unit: Ton

The total amount of waste in 2025 decreased by 6.83% compared to 2024, due to the results of the reduction of plastic packaging materials and waste.

In the future, we will achieve recycling and sustainable use of resources via the “3R” environmental protection policy – namely, reduce, reuse, recycle – in order to mitigate environmental damage and pollution.

• Short-term target: The expected target is to achieve a 5% reduction in total waste volume by 2027.

• Mid- to long-term targets (after 2030):

A. Continuing to enhance production technologies to reduce waste from the source.

B. Following the waste recycling management policy, and the participation of all employees in waste recycling and sorting.

7. The Company is expected to conduct a company-wide (including subsidiaries) inventory of carbon emissions and formulate corresponding reasonable emission reduction plans in 2025.

8. For related environmental protection including energy savings and carbon reduction, water resources management, pollution prevention, and waste management, please refer to the ESG report of the Company.

1. Management policies and procedures established in accordance with the applicable regulations and international human rights conventions:

(1) To give effect to the protection of human rights, the Company has formulated a human rights policy with reference to international human rights instruments, including the International Bill of Rights and the ILO Declaration on Fundamental Principles and Rights at Work. In addition, in accordance with the Labor Standards Act and with reference to the ILO conventions, the Company has established work rules, disciplinary and reward systems, performance appraisal mechanisms, gender equality policies, and occupational safety and health systems, with the aim of creating a friendly, equal, and safe work environment.

(2) The Company’s human rights policy applies to all employees and extends to suppliers, contractors, and other business partners. The Human Resources Department serves as the responsible unit, overseeing the planning, promotion, and revision of related systems and communicating updates to all employees to ensure comprehensive understanding of and compliance with the applicable labor regulations. Management is responsible for supervising and reviewing the policy to ensure effective implementation.

2. Implementation of the human rights policy:

(1) Prohibition of Child Labor and Forced Labor

The Company strictly prohibits the employment of child labor and all forms of forced labor. During the recruitment process, the Company verifies that all employees meet the legally required minimum age and are employed on a voluntary basis.

(2) Prevention of Discrimination and Harassment

The Company has established regulations governing the prevention of sexual harassment and unlawful workplace conduct. It is committed to providing a work environment free from discrimination and harassment.

(3) Occupational Safety and Health

The Company has implemented an occupational safety and health management mechanism, conducts regular workplace safety inspections and risk assessments, and continuously improves related facilities to safeguard employees’ physical and mental well-being.

(4) Employee Communication Mechanisms

The Company has established diverse communication channels to ensure that employees are able to voice opinions and raise concerns, and to foster harmonious labor-management relations.

(5) Information Disclosure

The Company has published its Sustainability Report on the corporate website (https://www.agv.com.tw) and on the Market Observation Post System for reference by stakeholders.

3. Other implementation matters:

(1) Conduct of education and training on occupational safety and human rights.

(2) Establishment of grievance and reporting mechanisms.

(3) Regular workplace safety inspections.

(4) Enhancement of employee communication and care measures.

(5) The Company intends to incorporate human rights considerations into supplier management, and it will continue to advance a supply chain human rights risk assessment mechanism, requiring business counterparts to comply with the applicable regulations and human rights principles.

Employee Benefit Measures, Retirement System, and Compensation Policy and Implementation

1. Employee Benefit Measures and Implementation

The Company places great importance on employee rights and well-being. It has established a comprehensive human resources system and continues to optimize the work environment and employee benefit measures. Details of related systems and implementation are as follows:

(1) Personnel System: The Company has established a complete set of personnel management regulations encompassing work rules, salary management procedures, a hierarchical responsibility system, allowance payment guidelines, attendance management, promotion and transfer systems, performance appraisal systems, leave application procedures, employee compensation and bonus systems, insurance systems, employee welfare fund systems, a suggestion and improvement bonus system, and mechanisms for the prevention of sexual harassment and the handling of complaints, with the aim of protecting employee rights and promoting harmonious labor-management relations.

(2) Compensation System: The Company’s compensation system is determined with reference to individual employee competencies, performance, and contributions. It takes into account job responsibilities, industry compensation benchmarks, labor market supply and demand, and the Company’s operational conditions. The system comprises:

Salary: Compensation levels are determined based on employee position and with reference to industry and market rates.

Bonuses: Subject to the Company’s actual operating results, when the Company generates a profit, a portion of net operating profit is allocated and distributed to employees to enhance employee commitment and retention.

Employee Benefits: When the Company generates an annual profit, employee compensation appropriations shall not be less than 1% of net profit, and the welfare benefit programs established by the Employees’ Welfare Committee shall apply. The Company adheres to the principle of harmonious labor-management relations and is committed to creating a mutually beneficial relationship between the Company and its employees.

(3) Leave System: The Company has established a comprehensive leave system in accordance with the applicable laws and regulations, encompassing annual leave, maternity leave, paternity leave, and parental leave with unpaid suspension of employment, as set out in the Employee Handbook to ensure the protection of employee rights.

(4) Workplace Diversity and Equality: The Company is committed to advancing gender equality and a fair employment environment. In 2025, female employees accounted for 55.84% of the total workforce, and female managerial officers accounted for 32.50%, reflecting the Company’s continued efforts to foster a diverse and inclusive workplace culture.

(5) Other Benefits: The Company provides a broad range of employee benefits, including cash gifts and subsidies; health examinations; complimentary parking; lactation rooms; dormitory facilities for migrant workers; profit sharing; retirement gifts; birthday gifts; marriage subsidies; childbirth subsidies and children’s education subsidies; funeral subsidies; maternity leave; paternity leave; parental leave; a suggestion and improvement bonus program; and company gifts, collectively constituting a comprehensive employee benefit framework.

(6) Implementation of Employee Safety and Health Measures: The Company places great importance on the physical and mental well-being of all employees. It is committed to creating a healthy and safe work environment while actively promoting a culture of health and safety. Annual health examinations are conducted for all employees, and the results are used to inform health risk management.

In the 2025 employee health examinations, employees were identified with abnormal readings in total cholesterol, low-density lipoprotein (LDL), triglycerides, or blood pressure. From January 22 to December 15, 2025, the Company completed individualized health education and health promotion counseling for all employees identified – assisting them in understanding their health status to reduce health risks and enhance employee health awareness.

2. Retirement System and Implementation

The Company administers employee retirement programs in accordance with the applicable laws and regulations to safeguard employees’ retirement rights and benefits. The relevant systems are as follows:

(1) New Labor Pension Scheme: In accordance with the Labor Pension Act, the Company makes monthly contributions equivalent to 6% of each employee’s salary into the employee’s individual labor pension account and fulfills all applicable declaration and remittance obligations.

(2) Old Labor Pension Scheme: For employees subject to the old pension scheme, the Company makes monthly appropriations of retirement reserves into a dedicated account in accordance with the Labor Standards Act, under the supervision and administration of the competent authority.

(3) Retirement Application Conditions and Procedures: When an employee meets the retirement eligibility criteria stipulated under the Labor Standards Act, such as years of service or age, the employee may submit a retirement application in accordance with the internal company procedures. Upon approval, retirement formalities and related benefit payments are processed accordingly.

(4) Contribution Status: The Company makes retirement fund contributions in full as required by the applicable regulations to ensure the security of employees’ retirement benefits.

3. Reflection of Operating Performance in Employee Compensation Policy and Implementation

(1) Employee Compensation Appropriation Policy: The Company’s Articles of Incorporation expressly provide that, in any year in which the Company generates a profit, no less than 1% of such profit shall be appropriated as employee compensation, No less than 50% of the total employee remuneration amount shall be allocated to non-executive employees in recognition of employee contributions.

(2) Performance-Linked Compensation System: The Company has established a performance-oriented compensation system that links operating results to employee remuneration. Specific measures include:

.Distribution of bonuses and employee compensation based on the Company’s overall operating performance.

. Appropriation of a defined percentage of operating profits for distribution to employees.

.Salary adjustments based on individual employee performance.

(3) Implementation: In recent years, the Company has consistently reflected operating results in employee compensation, including company-wide salary increases in 2023, selective salary adjustments in 2024, and company-wide salary increases in both 2025 and 2026. Through timely and substantive compensation adjustment mechanisms, the Company motivates employees to grow together with the Company.

The Company places great importance on employee occupational safety and health. It is committed to providing a safe, hygienic, and employee-friendly work environment. Through institutionalized management and ongoing education and training, the Company works to reduce occupational hazard risks. Related measures and implementation are as follows:

1. Occupational Safety and Health Management System: The Company has established a comprehensive set of safety and health work rules and has, in accordance with the applicable laws, designated a dedicated occupational safety and health management unit and personnel responsible for the planning, execution, and supervision of occupational safety and health matters. All machinery and equipment are subject to regular inspection and maintenance to ensure safe operation and compliance with the applicable regulatory standards, thereby maintaining workplace safety.

2. Work Environment Safety and Health Management: To ensure employee occupational safety and health, the Company conducts workplace environment monitoring twice annually, testing for noise, dust, and other potential hazardous factors. Based on the monitoring results, improvement measures are implemented, including adjustments to work processes, enhancement of ventilation equipment, and provision and improvement of personal protective equipment.

Through continuous monitoring and improvement, the Company ensures that the work environment complies with occupational safety and health regulations.

3. Safety and Health Education and Training: The Company conducts regular occupational safety and health education and training to enhance employees’ hazard identification capabilities and self-protection awareness. Training content includes occupational safety and health education, forklift operation training, quality and safety and health courses, first-aid personnel training, and fire safety drills. In addition, health promotion and lifestyle seminars are held on an ad hoc basis to strengthen employees’ health knowledge and facilitate communication and interaction between employees and management.

4. Implementation of Employee Safety and Health Education and Training in 2025

5. The Company continues to advance occupational hazard prevention measures and tracks incident occurrences to strengthen improvement mechanisms. In 2025, the recorded occupational injuries included 7 commuting injuries and 6 workplace injuries. The Company will continue to review incident causes and strengthen preventive measures to reduce the occupational injury rate.

6. Overall Implementation: Through a comprehensive occupational safety and health management system, regular environmental monitoring, and ongoing education and training, the Company has effectively enhanced employees’ safety awareness and health management capabilities. It continues to optimize the work environment, implement occupational safety and health management, and safeguard employees’ physical safety and well-being.

The Company has established a comprehensive employee training and career development system and continues to promote diverse training initiatives. Details of implementation are as follows:

1. Career Development Planning Mechanism: The Company designs individualized training programs based on employees’ job responsibilities and personal career development directions, incorporating performance results and competency requirements, to assist employees in enhancing their professional skills and overall capabilities.

2. Diverse Training Dimensions: Training programs cover the following principal areas: onboarding training for new employees; professional skills and technical training; management and leadership development; occupational safety and health education; sexual harassment prevention; gender equality; communication skills; and professional ethics training. Training is provided to rank-and-file employees, mid-level managerial officers, and senior management, with courses tailored to the requirements of different levels and functional roles.

Training is delivered through a multi-modal learning approach encompassing external instructors, internal instructors, online learning platforms, hands-on practice, and scenario-based exercises. Upon completion of each training session, an effectiveness evaluation is conducted through questionnaires and employee feedback to optimize course content and delivery methods and ensure training quality.

3. Career Development and Promotion System: The Company has established a comprehensive internal promotion mechanism that provides employees with career development opportunities. Through training and practical experience, employees are encouraged to continuously improve and realize their potential.

4. Training Resources and Implementation Results: In 2025, a total of 1,426 employee training attendances were recorded, with aggregate training hours of 8,498.

5. Outcomes and Benefits: Employee participation rates are high, with the majority of employees actively engaging in training activities. Following training, employees demonstrate measurable improvement in applying acquired knowledge to practical work, with overall job performance showing marked enhancement across both professional and managerial competencies. Multiple employees have advanced through promotion as a result of training and performance, demonstrating the substantive effectiveness of the career development system.

6. The Company has formulated a complete employee training and career development plan covering diverse training dimensions applicable to all employees, with ongoing commitment of concrete resources to support implementation. Through systematic training and evaluation mechanisms, the Company effectively enhances employee competencies and career development opportunities, contributing to the dual objectives of sustainable enterprise development and talent advancement.

The Company places great importance on consumer rights and has established comprehensive management systems, policies, and grievance mechanisms addressing customer health and safety, customer privacy, product labeling, and marketing conduct. The Company strictly complies with the applicable regulations and international standards. Implementation is as follows:

1. Customer Health and Safety Management:

The Company regards customer health and safety as its foremost principle. It strictly adheres to food safety regulations and international standards, including ISO 22000 and FSSC, in operating a comprehensive food safety management system: regular product safety testing and quality audits are conducted; product risk assessments and quality monitoring are performed; in-house inspection capabilities are strengthened; and the “three-dedicated management” protocol for food additives – dedicated personnel, dedicated storage, and dedicated records – is fully implemented to ensure product quality and safety. The Company continues to invest in research and development resources to raise product safety standards and quality consistency, thereby safeguarding consumer health.

2. Customer Privacy and Personal Data Protection

The Company complies with the Personal Data Protection Act, has formulated a comprehensive privacy policy, and implements the following data protection measures:

personal data is collected, processed, and used only with customer consent; internal data management and control mechanisms have been established; and regular employee training on personal data protection is conducted to strengthen legal compliance awareness.

Quantitative results for 2025:

A. Personal data protection policy training in 2025 recorded a total of 28 employee training attendances and aggregate training hours of 84. Trained employees represented approximately 5% of the total workforce, with a post-training examination pass rate of 100%.

B. Personal Data Protection Act awareness sessions were conducted for 77 new employees in 2025, achieving a completion rate of 100%.

C. No violations of the Personal Data Protection Act occurred in 2025.

3. Product Labeling and Marketing:

The Company adheres to the principles of good faith and applicable regulations to ensure product information is transparent and non-misleading:

A. All product labels are designed in accordance with food safety regulations and include nutrition labeling and ingredient labeling.

B. A standard operating procedure for label review has been established, with a dedicated professional team responsible for review and approval.

C. Health certification, organic, green, and clean label programs have been adopted to enhance information transparency and market trust.

D. Marketing content is subject to strict controls to prevent exaggerated or false representations.

4. Grievance Mechanisms and Service Quality Management:

A toll-free 0800 customer service hotline is provided as a consumer communication channel. A standardized customer complaint handling process has been established, with the customer service center required to respond to customer inquiries within 24 hours.

114年度執行成果：客訴回覆準時率達100%及依據顧客回饋持續優化產品與服務流程。

5.防範不當行為與供應鏈管理：

定期辦理員工道德及反欺詐教育訓練、強化員工識別及防範不當行為能力、要求供應商遵循相同之法規與道德標準、持續監控營運流程，防止欺詐或誤導情事發生。

6.法規遵循與國際準則導入：

本公司除遵循國內相關法規外，亦導入國際管理系統標準（ISO 22000、FSSC），全廠區通過認證（通過率100%），以確保產品與服務品質符合國際水準，並強化消費者權益保障。

本公司已針對顧客健康與安全、客戶隱私、產品標示及行銷等議題，建立完整之政策、管理制度及申訴程序，並持續投入資源落實執行與改善。整體制度運作良好，能有效保障消費者權益。

1.食品安全與法規遵循：

本公司依循食品良好衛生規範及食品安全管制系統準則，建立供應商遴選與管理制度，要求供應商符合食品安全、衛生及品質相關標準。

2.供應商社會責任承諾機制：

本公司推動「供應商社會責任承諾書」，要求供應商遵循以下核心面向：勞工與人權（禁止強迫勞動、童工、歧視等）、健康與職業安全（職安衛管理、緊急應變等）、環境保護（污染防治、廢棄物管理、節能減碳等）、商業道德（誠信經營、反貪腐、智慧財產權）

3.已規劃要求資通安全與隱私權：

要求供應商遵守相關資通安全及個人資料保護法規。

應建立適當之資訊安全管理措施（如存取控制、資料保護、系統安全）。

落實商業機密及個人資料之保密義務，避免資料外洩或不當使用。

4.供應商之商業及工廠登記資料須符合規定，並依「應申請登錄始得營業之食品業者類別、規模及實施日期」完成登錄，以確保符合食品衛生及相關法規要求。

5.實施情形：

(1)定期及不定期辦理供應商實地評鑑、源頭查核及稽核作業。

(2)要求供應商簽署社會責任承諾書，確認其符合相關規範。

(3)透過稽核輔導、技術交流及溝通機制，協助供應商改善製程與管理制度。

(4)強化供應商對環境保護、職業安全、勞動人權及資訊安全等議題之認知與執行能力。

(5)績效評估與分級管理

114年度完成供應商評鑑共210家，評等結果如下：A級198家、B級8家、C級4家、D級0家；全數供應商均達合格標準，合格率為100%。

6.綜合說明：

本公司已將環境（E）與社會（S）及治理（G）議題納入供應鏈管理核心，透過供應商承諾、評鑑、稽核及輔導機制，持續強化供應鏈風險管理與永續發展表現，以確保供應商符合相關規範並落實責任經營。

1.編製永續報告書係依循GRI協會於2021年公司之通用準則2021(GRI Universal Standards2021)、「上市上櫃公司永續發展實務守則」、氣侯相關財務揭露框架(Task Financial Disclosures,TCFD)及SASB永續會計準則(Sustainability Accounting Standards Board,SASB)，進行編撰。

2.本公司委託國富浩華聯合會計師事務所（Crowe）按照中華民國會計研究發展基金會發佈之確信準3000號「非屬史性財務資訊查核或核閱之確信案件」進行獨立有限確信，並可在愛之味企業官網下載瀏覽。

In compliance with the Best Practice Principles.

VI. If the Company has established its own sustainable development best-practice principles based on the “Sustainable Development Best-Practice Principles for TWSE/TPEx Listed Companies,” please describe the status, and any deviation thereof from said Principles:

本公司依照「上市上櫃公司永續發展實務守則」進行運作，報告顯示並無重大差異。並且已於114年8月底將113年永續報告書公開發表，並且可以在本公司官方網站及公開資訊觀測站查閱。

VII. Other information useful to the understanding of the sustainable development implementation:

1.愛之味創立的基石是「讓明日更健康」的產品承諾，無論是在產品溯源、履歷追蹤、簡單配方還是潔淨標章的選用，始終堅持天然最好，持續實踐「樂活、環保、綠色、健康」的永續理念。

2.愛之味持續以「愛」為出發點，從產品研發到供應鏈管理，從節能減碳到社會回饋，從員工福祉到股東價值，全面落實永續經營，與所有利害關係人(Stakeholders)攜手共創更美好的未來。

3.設立永續發展組織(Sustainable Development Organization)，由公司經營管理階層支持全體動員與相應規模資源，達成企業社會績效(CSP)與企業財務績效(CFP)的整合，短期由CFP挹注CSP、中長期則由CSP提攜CFP，全團隊共同推動企業永續任務。

4.愛之味已取得CAS（優良農產品）、TQF（臺灣優良食品驗證制度）、HACCP（危害分析重要管制點）等認證，更於2007年成為第一家通過SGS（臺灣檢驗科技股份有限公司）ISO 22000（食品安全管理系統）驗證的食品廠商。本公司食品一廠、食品二廠及食品三廠通過SGS（臺灣檢驗科技股份有限公司）及FSSC（食品安全管理系統）的驗證。愛之味全廠區通過ISO 22000與FSSC品質系統認證（通過率達100％）。

5.致力於提供安全、健康、和諧的職場環境，讓員工能夠實現工作與家庭的良好平衡。同時，積極提供完整的職涯發展規劃、健康照護服務，落實性別平等，協助與公司一同成長與茁壯。

6.持續提升對各項軟硬體設施及智慧財產的投資，以提升公司的整體競爭力與創新能力。

7.114年度榮獲國內外獎項如下：

愛之味純濃燕麥(職人專用)榮獲健康食品免疫調節功效核准。

「具有改良的性质及免疫调节功效的寡糖燕麦液体组合物及粉末组合物与饮品、其四酵微分解制法及其用途」取得中國發明專利。

「Kombucha fermented beverage preserving active Bacillus coagulans at ambient temperature and preparation method thereof」取得美國發明專利。

「可常温保存活菌/活酵的发酵饮品及其制备方法」取得中國發明專利。

愛之味麻油炊飯榮獲農糧署114年米糧亮點產品量產推動計畫獎勵。

愛之味分解茶双纖麥茶榮獲國際風味評鑑所風味絕佳獎章三星認證。

愛之味分解茶日式綠茶風味榮獲國際風味評鑑所風味絕佳獎章三星認證。

愛之味純濃燕麥(天然原味)榮獲Anti-Additive無添加三星驗證。

愛之味純濃燕麥專利水解燕麥粉榮獲Monde Selection世界食品品質評鑑大賞金獎。

愛之味黑巧燕麥榮獲Monde Selection世界食品品質評鑑大賞金獎。

愛之味分解茶双纖麥茶榮獲Monde Selection世界食品品質評鑑大賞金獎。

愛之味純濃燕麥(天然原味)榮獲全球純粹風味評鑑三星獎。

愛之味純濃燕麥專利水解燕麥粉榮獲全球純粹風味評鑑三星獎。

愛之味高鈣豆漿燕麥榮獲全球純粹風味評鑑三星獎。

愛之味分解茶双纖麥茶榮獲全球純粹風味評鑑二星獎。

愛之味油切分解茶四季春風味榮獲全球純粹風味評鑑二星獎。

愛之味麻油炊飯榮獲第十一屆十大嚴選穀得獎。

愛之味純濃燕麥專利水解即溶燕麥粉榮獲食創獎-食品與飲料創新類三星。

GYMEFIT職人專用燕麥蛋白飲(豆漿口味)榮獲食創獎-食品與飲料創新類二星。

愛之味健康の油切分解茶取得碳足跡認證。

愛之味麥仔茶取得碳足跡認證。

8.積極推動社會方式公益與永續發展，透過舉辦淨灘、淨山活動及認養道路綠化維護，並協助推廣多元休閒活動，持續為社會注入正向能量。

9.本公司回饋社會不限於金錢捐助，亦包括人力投入、物質捐贈及提供服務等多元形式，各項社會參與及永續行動主要內容簡述如下：

a.建立節能績效管理制度，持續優化製程流程，並強化生產線人員專業技能訓練與設備維護管理，以提升整體設備運轉效率與產能表現。同時積極推動節能減碳觀念，深化員工環保意識，不僅有效降低溫室氣體排放，亦兼顧企業永續經營與營運成本控管之雙重效益。

b. As of the date of publication of the annual report, the money and supplies donated and visits conducted by Company are as follows:

財團法人台灣省嘉義縣新港奉天宮(金虎爺全國路跑活動)、嘉義縣警察之友會、財團法人台灣兒童暨家庭扶助基金會嘉義分事務所(義賣園遊會)、嘉義縣民雄頭橋工業區聯合廠商協進會、國立東石高級中學、財團法人林堉琪先生紀念基金會、台灣人間有愛中小企業互助協會(捐贈偏鄉弱勢孩童物資)、社團法人嘉義縣聲暉聽障協會(親子活動)、社團法人嘉義縣慈善團體聯合協會(捐贈偏鄉長輩與弱勢族群)、財團法人基督教芥菜種會(贊助丹娜絲風災物資)、財團法人礦工兒子教育基金會(義賣園遊會)、國立台灣大學、財團法人新北市私立紫蓮慈善事業基金會(捐贈孤兒院孩童物資)、財團法人創世社會福利基金會(義賣園遊會)、財團法人陽光社會福利基金會(捐贈偏鄉弱勢物資)、財團法人桃園市真善美社會福利基金會(捐贈喜憨兒物資)、財團法人中正大學學術基金會、財團法人慧治基金會(贊助小學生戲劇表演比賽)、台灣人間有愛中小企業互助協會(捐贈偏鄉孩童物資)、財團法人台北市雨揚慈善基金會(贊助九九重陽敬老活動)、財團法人弘道老人福利基金會(贊助重陽節敬老活動)、社團法人嘉義市肢體障礙服務協會(義賣園遊會)、社團法人嘉義縣脊髓損傷者協會(義賣園遊會)、嘉義縣工業會、財團法人私立天主教中華聖母社會福利慈善事業基金會、財團法人若竹兒教育基金會(義賣園遊會)、財團法人台灣世界展望會(弱勢孩童耶誕節許願活動)、財團法人嘉義縣生命線協會等；114年度累計物資捐贈金額共計新台幣約832,376元，受贈對象包括弱勢團體、地方政府機關、學生及廟宇等。

10.其他相關重要資訊，請參考本公司網站永續發展專區相關資訊(www.agv.com.tw/ir/sustainable-development/)。

The Company actively develops solutions to reduce the impact of climate change on its operations and finances to improve the organization’s climate resilience.

The Company has assessed the aforementioned risks, and identified the climate-related risks and opportunities that may cause significant financial effects, as well as the response strategies:

Financial effects of extreme climate events:

Flooding caused by typhoons or heavy rainfall may result in temporary shutdowns of operational sites and damage to equipment, leading to short-term shipment disruptions. Droughts and water shortages can also affect normal production line operations. In such cases, the Company may need to reduce water usage, transport water across regions, or transfer inventory from other facilities to maintain supply, thereby increasing operational and transportation costs.

Financial effects of transition actions:

The transition to a low-carbon economy involves challenges arising from broad policy, regulatory, technological, and market changes. Depending on the nature, speed, and focus of these changes, carbon fees and greenhouse gas emission caps, renewable energy regulations, and shifts in consumer preferences may result in increased operating costs or decreased sales volumes during the analysis period.

To address these transition risks, the Company actively implements energy conservation and carbon reduction projects aimed at reducing energy consumption, water use, and waste emissions across operations and the supply chain. The Company also invests in improving energy efficiency, deploying green energy equipment, and enhancing the research and development of green products and innovations to meet consumer demand for sustainable products.

While these initiatives will result in increased capital expenditures and operational costs, they are expected to reduce climate-related risks over the long term and enhance the Company’s overall competitiveness.

The Company has not yet used internal carbon pricing as a planning tool in the current year.

範疇一：

直接溫室氣體排放量

範疇二：

間接溫室氣體排放量

範疇三：

其他間接溫室氣體排放

範疇一：

直接溫室氣體排放量

範疇二：

間接溫室氣體排放量

範疇三：

其他間接溫室氣體排放