Integrity and Regulatory Compliance

The 2025 Corporate Integrity Management Status Report was presented to the Board of Directors on March 9, 2026.

JIH LIN is committed to corporate social responsibility（CSR）and pays attention to the rights and interests of stakeholders. While pursuing sustainable operations and profitability, the company emphasizes environment, society, and corporate governance, incorporating them into its management policies and business activities. Following the principle of materiality, the company conducts risk assessments related to environmental, social, and corporate governance issues relevant to its operations and establishes corresponding risk management policies or strategies. According to the Financial Supervisory Commission's definition, irregularity events with accumulated fines of over one million NTD are considered significant events. In 2025, the company did not engage in anti-competitive practice, antitrust, or monopolistic activities, and no fines were imposed. JIH LIN strictly complies with relevant tax laws, such as profit-seeking enterprise income tax or business tax, as established by the Ministry of Finance of the Republic of China（Taiwan）. The company also follows related principles in its operations:

The company prohibits discrimination, treats employees fairly, and takes measures to prevent discrimination incidents. This includes conducting relevant training, as well as declaring a commitment to human rights, to strengthen the awareness of human rights among company employees. If an employee encounters any form of discrimination, they can file a complaint either verbally or in writing. The company will respond to the complaint within a specified time frame, providing feedback in either way on the subsequent actions taken to show the company's support for and respect of international human rights standards. The company has established the following policies:

In oreder to protect the rights of employees, the company encourages all employees to freely associate and provides assistance for religious ceremonies. The company also supports unimpeded communication between labor and management:

JIH LIN requires suppliers to sign a “Code of Conduct Commitment,” pledging to adhere to the RBA Code of Conduct. Each year, assessments and audits are conducted using the “Supplier Social Responsibility Risk Assessment” and “Supplier Social Responsibility Evaluation Form” to ensure that there are no instances of child labor, forced labor, or related issues. Unforced work and humane treatment include:

JIH LIN is committed to taking good care of its employees, ensuring their living conditions and providing excellent working conditions. The company also fulfills its corporate social responsibility in various aspects, including ethics, labor rights, the environment, health and safety, and management systems. In 2025, the company was involved in one labor dispute case and our suppliers were involved in any cases of forced or compulsory labor.

Anti-Corruption System

JIH LIN firmly opposes any form of corrupt behavior and strictly requires all employees to uphold this commitment. Employees are expected to approach their work with honesty and integrity, refraining from deceit or concealment of facts. We maintain high standards of professional ethics and consider character and competence as criteria for employment. All employees must adhere to the company's code of ethics and act independently of personal interests in daily work as their responsibilities, aiming to earn the respect and trust of customers, suppliers, and industry peers.

The company's operational processes, including sales and purchase, adhere to the internal control system and authorization levels. In order to centralize the purchase, a group-wide perspective is adopted for price comparisons and negotiations at various operational points. The company have established comprehensive internal control systems and operational procedures that specifically define the daily workflows for directors and employees. We have also outlined ethical guidelines for honest dealings with external stakeholders. Additionally, through internal audits and audits conducted by accountants, we are committed to sustainable operations and stamping out the risk of waste and corruption.

JIH LIN is fully committed to promoting an anti-corruption action plan to enhance the company's integrity index. This is achieved through various risk assessment activities to understand areas susceptible to misconduct, strengthening internal control systems, and utilizing them effectively for early warning. The company have established a “Rewards and Penalties Policy” as a basis for employee assessments. When there are commendable actions or behaviors warranting disciplinary action, we promptly apply the rewards or penalties in accordance with the regulations, thus reinforcing positive behavior. The company operates based on principles of integrity, transparency, and responsibility. We have developed policies rooted in integrity approved by the board of directors, and established strong corporate governance and risk management mechanisms to create a sustainable operating environment. The company have also implemented “Codes of Ethics” and “Integrity Operating Guidelines” to thoroughly understand areas susceptible to misconduct and strengthen internal control systems. Additionally, there is a whistleblower protection area to receive complaints and reports from employees and the public, providing an avenue for information disclosure.

Our company actively avoids engaging in business transactions with agents, suppliers, customers, or other business partners involved in dishonest behavior. If any dishonest conduct is found on business partners side, we promptly cease all business transactions with them and blacklist them. This is in line with our commitment to the company's integrity policy. The company communicates the spirit of ethical business with suppliers through emails and other means. All suppliers are required to sign a "Management Commitment Agreement," which includes elements related to ethical business practices.

The company conducts aperiodic internal and external training sessions related to integrity in business operations to emphasize the importance of integrity, and the training is included as one of the performance evaluation criteria. Newly joined employees are required to sign an “Employee Compliance Agreement”on their first day of employment, and receive training and guidance on anti-corruption and anti-bribery policies on the same day. Training records are retained. In 2025, all of newly joined employees signed the agreement.

In-service employees can access information about the company's social responsibility policy statement through the company's official website and the internal network platform. Additionally, they can find detailed written guidelines and procedures, such as “Work Rules”, “Rewards and Penalties Policy”, “Procedures for Reporting Illegal, Unethical, or Untrustworthy Behavior”, “Code of Ethics”, And “Integrity Operating Guidelines” posted on bulletin boards in each factory areas. Regular communication and dissemination of these policies occur during monthly management meetings, morning meetings, and department meetings. In 2025, there were no instances of corruption reported or identified among either newly joined or existing employees in the company.

To ensure the company's lawful and compliant operation, all employees bear the responsibility of staying vigilant against any violations. If an employee has any doubts or discovers any misconduct, they should report it to their supervisor. They can also report it directly to the HR executive, the internal audit department, or use the employee complaint channels for named reporting. The company will handle these reports confidentially, making effort to protect the identities of whistleblowers and those involved in investigations from being disclosed. If misconduct is confirmed, the company will take appropriate actions in accordance with relevant regulations and laws. Employees who disagree with or have objections to any actions taken can also follow the company's internal procedures to file complaints.

Complaint Channel	Receiving unit	External: General Manager Office Internal: Administration Department
	Address	No.58, Jhong Yang Rd., Nanzih Dist., Kaohsiung City
	Phone Number	External: 07-365-8828 Internal: 07-365-8828#1003
	E-mail	External: service@jihlin.com.tw Internal: Complaint boxes are located in various factory stairwells（first-floor stairwell on the south side of the headquarters, basement stairwell on the east side of the second factory, first-floor stairwell on the north side of the third factory）.