Policies and Organization

AirTAC has established the "Ethical Corporate Management Best Practice Principles," which has been approved by the Board of Directors as the highest standard of conduct for all personnel of the Company and its subsidiaries, providing guidance for business activities. Under the Board of Directors, the Sustainability Committee supervises the Group's corporate governance matters, including integrity management, anti-corruption, and anti-bribery initiatives. The Group Office holds primary authority and responsibility for implementing this Code and has established the necessary procedures to ensure its effective enforcement.

To uphold integrity in business operations, AirTAC has established regulations such as the " Ethical Corporate Management Best Practice Principles," and the "Corporate Governance Best Practice Principles," as well as an "Employee Handbook" that requires employees to avoid personal gain and prevent conflicts of interest. The Company mandates that all personnel fully understand and comply with these standards, respect and strictly observe confidentiality agreements with clients, and refrain from accepting gifts or special favors. In addition, AirTAC engages with customers, suppliers, business partners, and other stakeholders to promote understanding of and support for the Company's core values of integrity.

The Group Office is responsible for planning and promoting the Company's integrity management policies and the formulation of measures to prevent unethical conduct, while the Internal Audit Department oversees their implementation. A report on the implementation status and effectiveness is submitted to the Board of Directors on an annual basis. The most recent report was presented to the Board on November 13, 2025.

Anti-Competitive and Anti-Corruption Management Policy

AirTAC upholds a zero-tolerance policy toward bribery and corruption, ensuring that all employees, suppliers, and business partners understand and comply with applicable laws and regulations. The Company is committed to maintaining integrity in all business activities and avoiding any involvement in bribery, corruption, or improper exchanges of benefits.

AirTAC conducts corruption-related risk assessments for the operating activities at its major business locations. Local management units perform annual self-inspections and compliance self-assessments to ensure effective control and implementation. In addition, the Internal Audit Department conducts periodic independent audits to ensure the proper functioning of the overall mechanism and to jointly manage and prevent the occurrence of unethical conduct.

Commitment and Support

To ensure that all employees fully understand relevant regulations, all Board members and senior management have completed signing the "Statement of Compliance with the Ethical Management Policy", achieving a 100% completion rate and fulfilling their corporate governance responsibility for integrity. For new employees, the "Ethical Corporate Management Best Practice Principles" and the "Employee Handbook" are included in onboarding training. For current employees, the Mainland China region promotes the Integrity Management Policy through the WeChat official account, while in Taiwan all personnel are required to receive annual integrity training, covering anti-corruption and anti-bribery topics. In 2025, one Ethical Corporate Management training session was conducted in Taiwan, with 806 participant attendances and total of 403 training hours.

Reporting Mechanism for Illegal (Including Corruption) and Unethical Conduct

The Company actively prevents unethical conduct and encourages internal and external parties to report any unethical or improper behavior. Reporting channels include an employee suggestion box, internal communication platforms, and the General Manager's Email, allowing complaints to be submitted to senior management (e.g., Group General Manager, Vice General Managers, and Subsidiary General Managers). The stakeholder section on the Company website also provides effective communication channels for employees, shareholders, stakeholders, and external parties. In addition, a dedicated mailbox for reporting violations of professional ethics (audit@airtac.com) is managed by the Group Office as the unit responsible for handling reports. Individuals found engaging in unethical conduct are subject to disciplinary action, in order to enforce the Company's integrity policy.

The Company has established the Procedures for "Handling Procedures for Reporting Illegal, Unethical, or Dishonest Behavior", which clearly define the reporting process and ensure that the identity of the whistleblower and the content of the report are kept strictly confidential. In 2025, no reported cases involved any instances of unethical conduct.