PSMC is a professional wafer foundry company that commits to adhering to the following occupational safety and health as well as environmental protection principles and guidelines. We actively communicate and consult with internal and external stakeholders, including employees, customers, suppliers, and contractors, on the development and implementation of our safety, health, and environmental policies. This policy applies to PSMC operations, suppliers, and partners, aiming to create a better living environment for workers and the broader society, while fulfilling our corporate social responsibility.

1. To comply with or exceed relevant occupational safety and health laws and international standards, with the ultimate goal of achieving zero accidents and a healthy workplace.
2. Managers at all levels commit to providing necessary resources and implementing daily safety and health management, while all personnel fulfill their safety and health responsibilities, ensuring the suitability, sufficiency, and effectiveness of the management system to build an inherently safe and excellent working environment.
3. Through risk and opportunity assessments related to safety and health, and by adopting advanced safety and health technologies, we establish quantifiable improvement goals and plans, continuously reviewing and reducing the risk impacts of various operations or activities to enhance the physical and mental health of workers, eliminate foreseeable hazards and losses.
4. We actively communicate, consult, and involve internal and external stakeholders in decision-making, continuously reviewing and improving to enhance the safety and health management performance of the company and its supply chain.
5. We promote safety and health education and awareness, encourage active participation in related activities, and deepen workers' understanding, responsibility, and habits towards safety and health, aiming to establish a culture of total participation in safety.

1. To comply with or exceed environmental laws, regulations, and international conventions, and strive to become a low-carbon, green energy, and net-zero emissions enterprise.
2. Managers at all levels commit to providing necessary resources and implementing environmental management, ensuring the integration of the environmental management system into the company's operations, controlling environmental risks, and establishing an environmentally friendly corporate culture.
3. In response to climate change mitigation and adaptation issues, we assess related risks and opportunities, implement energy-saving and carbon-reduction measures, and reduce the impact of extreme climate environments.
4. We set proactive environmental management targets and objectives, continuously improving performance in energy and resource consumption, waste management, circular economy, pollution prevention, and biodiversity conservation. We work together to establish a green supply chain from design to manufacturing, products, and services, reducing the negative impact of operations on the environment.
5. We introduce environmentally friendly technologies and apply them to all operating activities to reduce environmental burdens throughout the life cycle so as to achieve a green manufacturing system among design, production, and management.
6. We promote environmental risk assessment and management training, ensuring that employees understand the impact of their work activities on environmental safety and health, enhancing their environmental awareness, and encouraging them to take action and fulfill their responsibilities.
7. We share knowledge and experience with all employees and stakeholders, promoting environmental protection and climate change awareness through cooperation with operational partners, academia, government, and the general public, addressing the challenges of environmental protection and climate change, and enhancing understanding of environmental management policies and the impact of operations on the environment.

The Board of Directors serves as the highest-level governing unit for this policy, while the Safety, Health, and Environmental Protection Committee is responsible for overall guidance and supervision. The Risk Management Department drives the achievement of safety, health, and environmental protection goals and performance improvement. The scope of application includes research and development, production and operations, products and services, transportation and logistics, waste management, as well as due diligence investigations prior to mergers and acquisitions.

PSMC is committed to creating a safe, healthy, and friendly workplace environment for its employees, suppliers/contractors, and other business partners, and strictly adheres to international standards and regulations related to occupational safety and health. PSMC has established an in-house ESH Management System in accordance with the ISO 14001 Environmental Management System (Certificate validity period: 2024/6/26-2026/8/24) and the ISO 45001 Occupational Safety and Health Management System (Certi¬ficate validity period: 2024/6/26-2026/8/5), covering all of the Group's plants, which includes all 8,361employees and 10,230 non-employee workers, with a coverage rate of 100% (45.02% and 54.98% of total workers for employees and non-employee workers respectively).
PSMC takes the Environmental, Safety, and Health Policy signed as the highest guiding principle for environmental, safety, and health (ESH) management, and has established a Safety, Health, and Environmental Protection Committee, led by the President, as the highest decision-making body for the ESH management system. The environmental safety and health audit team composed of internal environmental, safety and health auditors in each factory conducts internal environmental, safety and health audits every six months with reference to the "Environmental, Safety and Health Internal Audit Operation Management Measures" and "Internal Environmental, Safety and Health Auditor Recognition and Registration Rules" and other procedures, and health hazard risks for the purpose of continuous improvement.
PSMC also commissions a third-party verification organization to do compliance and effectiveness verifications for the operating status and implementation records of the overall ESH management system. The Safety, Health, and Environmental Protection Committee convenes for quarterly meetings, where they review the implementation status of ESH management program. They also discuss and amend the management measures, while additionally assessing work toward achieving the goals of preventing or lowering health and safety risks. By doing so, the Committee implements continuous improvement for ESH management.

PSMC has established a headquarters and safety, health and environmental protection committees for each plant (including P1/2, P3, P5, 8A, and 8B) in accordance with management systems and laws. These committees hold regular safety, health and environmental management review meetings to discuss related matters, and legally elect labor representatives to participate in these meetings, ensuring employees fully understand the company's environmental, safety and health operation model and providing a formal channel for discussion and deliberation. The Risk Management Department and the Risk, Safety and Environmental Protection Departments of each plant, based on the resolutions of the management review meetings, plan overall environmental, safety and health-related business, and are responsible for planning and promoting various safety and health-related activities such as auditing, veri¬fication, risk assessment, and training.

Information related to the environmental safety and health management system, such as environmental safety and health policies, environmental safety and health objectives, laws and regulations, stakeholder requirements, and changes to the environmental safety and health management system, will be communicated to the responsible units through internal safety, health and environmental committee meetings, environmental safety and health representative consultation and communication meetings, and safety, health and environmental newsletters in accordance with the communication procedures of the “Environmental Safety and Health Management Consultation and Communication Regulations”. Employees can also raise concerns, provide feedback, and submit complaints regarding environmental, safety and health issues through the internal Employees' Voice communication channel. If the complaints and communications received by the Human Resources Department are confi¬rmed to be directly related to the company's operations, they will be forwarded to the responsible departments for risk and opportunity assessment through the intranet, the Environmental Safety and Health Law Management System, and the DCMS Document Management System to ensure that questions, comments, or complaints raised by employees are appropriately responded to and handled.
In 2025, the Company held 24 Occupational Safety and Health Committee meetings, 40 contractor consultation and communication meetings, and 16 EHS representative consultation and communication meetings. Related workers and stakeholders were invited to participate in the meetings and join the consultations regarding the Environmental & Occupational Safety and Health Management System's establishment.

To effectively manage potential environmental, safety, and health (ESH) risks arising from business activities and product manufacturing processes, PSMC follows a process and activity hazard identification and risk assessment process to identify potential ESH risks and formulate corresponding management countermeasures in advance. Each department comprehensively identifies its work content based on its process or activity scope, covering the activities of contractors and visitors within the plant area, as well as potential ESH issues involved in product delivery to customers. Information on inputs and outputs such as raw materials, parts, cleaning supplies, personal protective equipment, and wastewater, exhaust gas, and waste is compiled as the basis for subsequent risk assessments.
Risk assessments select appropriate assessment tools based on process characteristics, including machine safety inspections, change management, hazardous workplace process safety assessments, SEMI standards, Hazard and Operability Analysis (HAZOP), Failure Mode and Effects Analysis (FMEA), Fault Tree Analysis (FTA), and SWOT analysis. Internal and external ESH audits are conducted every six months to review the effectiveness of the management system. These audits apply to all employees and certified contractor personnel working in the plant.
According to the "Environmental Safety and Health Risk Assessment Operating Procedures," risk identi¬fication focuses on chemical, physical, biological, and human factors engineering hazards. Each department compiles the consultation results from workers, assesses both inherent and controlled risks, and determines the risk level based on the probability of occurrence, severity, and risk weight. Risk control measures are planned according to the priority order of elimination, replacement, engineering control, administrative management, and personal protective equipment, and improvement targets are set. Implementation is tracked regularly during environmental safety and health management review meetings.
For personnel who may be exposed to significant environmental safety and health risks, PSMC completes relevant education and training before employment, enabling them to identify hazards and immediately retreat. If an immediate danger is discovered during the performance of duties, work must be stopped and retreated to a safe location without affecting the safety of others, and no adverse penalties will be imposed.
Furthermore, the company also regularly identifi¬es and prevents workplace unlawful acts in accordance with relevant management procedures to maintain a safe and healthy working environment. In the event of an abnormal incident such as environmental pollution or occupational disaster, an accident investigation and cause analysis will be conducted in accordance with standard operating procedures, corrective and preventive measures will be proposed, and improvement work will be carried out simultaneously in each plant area to reduce the impact of the incident and prevent recurrence.

PSMC through the SWOT analysis to the specific risks and opportunities identified. The management objectives and implementation plans are discussed through the environmental safety and health representatives at each plant, and then implemented after the results are reported upward by the management audit committee.

PSMC has established "Contractor Safety, Health and Environmental Protection Regulations," requiring contractors to strictly implement safety, health and environmental management during operations within the factory premises, with zero workplace injuries as the management goal. Each factory area implements personnel and movement control based on the "one contractor, one card" principle. Contractors must complete training and pass an examination to obtain a special work permit and access control card, along with an approved work permit, before entering or exiting designated work areas.
Each business unit regularly receives monthly contractor management reports, formulates enhanced management measures based on statistical analysis results, and conducts focused supervision and self-management requirements for contractors with frequent violations. These results are also included in the quarterly review and evaluation by the Safety, Health and Environmental Protection Committee. To improve communication and management efficiency, PSMC will launch a Contractor Management System in 2025, and will include relevant training materials on the platform for contractors to access and use in real time.
Contractor evaluation and auditing are crucial components of the management mechanism. PSMC explicitly incorporates occupational safety and health regulations into its procurement contracts to ensure contractors fully understand and comply with company operating requirements and relevant laws. Each plant's risk, safety, and environmental protection departments collaborate with the procurement department to conduct regular contractor evaluations according to uni¬fied standards. They propose improvement measures for any deficiencies and conduct follow-up reviews. The evaluation results also serve as an important reference for subsequent contracting and renewals. In 2025, a total of 184 contractors were evaluated, and all evaluation results met the requirements, allowing for continued cooperation.

In terms of implementation level, PSMC adheres to the "Environmental Safety and Health Management Manual," with supervisors at all levels providing necessary resources according to their job responsibilities. This encourages employees to actively participate in improvement proposals and training discussions, enhancing operational awareness and workplace safety, and continuously strengthening the overall quality of environmental safety and health management. Regarding supervision and management, following the "Environmental Safety and Health Management Review Regulations" and "Abnormal Incident Investigation Procedures," the company conducts quarterly reviews of the operational compliance of the environmental safety and health management system, assessing the progress and effectiveness of health and safety risk prevention and mitigation goals. The review results are provided to management and relevant stakeholders as a basis for continuous improvement of the management system. Furthermore, PSMC has established a comprehensive abnormal incident investigation mechanism, covering the investigation of occupational accidents (including traffic accidents) and various abnormal incidents. Through hazard identification, safety inspections, and on-site audits, the company clari¬fies the causes of accidents, proposes corrective and preventative measures, and prevents similar incidents from recurring.

For hazards and risks that have occurred or have the potential to occur in the working environment, PSMC plans monitoring locations and sampling methods according to its "Workplace Environment Monitoring Plan," ensuring that monitoring results comply with the "Permissible Exposure Standards for Workers" announced by the Ministry of Labor. If monitoring results exceed the standards, corrective measures will be immediately initiated in accordance with the "Environmental Safety and Health Risk Assessment Procedures," and the effectiveness of the improvements will be reassessed, with relevant records maintained.
To continuously monitor the workplace environment and employee exposure risks, PSMC conducts statutory workplace environment monitoring every six months, covering both chemical and physical hazards, as stipulated in the "Workplace Environment Monitoring Implementation Measures," and entrusts monitoring agencies recognized by the Ministry of Labor to carry out the monitoring. After analysis, the monitoring results are fed back into subsequent sampling strategies and monitoring plans, and the results are reported as required. Workplace environment monitoring results and improvement actions are explained to labor representatives and relevant personnel through the Safety, Health and Environmental Protection Committee to enhance employees' awareness of safety and health protection. The workplace environment monitoring results for 2025 all comply with legal and regulatory requirements.

In terms of reducing workplace risks for employees, the responsible authorities, in accordance with the "Occupational Environment Monitoring Results and Environmental Safety and Health Risk Assessment Procedures," assess and improve the human-caused hazards and potential occupational health risks of different work types. 87 applications for potential risks evaluations and improvement proposals were approved by the Risk Safety and Environment Department of each plant in 2025, exceeding the annual target of more than 60 proposed improvements.

In accordance with the Environmental Safety and Health Education and Training Regulations and the Employee Education and Training Procedures, PSMC has designed occupational safety and health general education courses and departmental/plant-organized courses to train all employees to understand the operation model of the PSMC's environmental safety and health system and to possess the necessary knowledge and skills for workplace safety and disaster prevention. To effectively enhance the professionalism of our personnel and their ability.

PSMC's environmental safety and health education and training is divided into three major categories, including” environmental safety and health management system”, “legal license”, and “operational control”. Each department conducts the suitability assessment of personnel who may affect the performance of environmental safety and health and compliance obligations in order to plan the required education and training categories, and formulates the "departmental environmental safety and health education and training plan". In 2025, a total of 175 training plans were completed and incorporated into departmental goals, with quarterly progress checks to ensure a 100% achievement rate. Additionally, an environmental safety and health education and training system was established to help departments update and track safety and health training results. For instance, in waste reduction-related training, a total of 101 training sessions were conducted, with 4,964 participants. The training results were recorded in the electronic system, improving overall training management and audit efficiency.
In 2025, the company held 216 educational and training events, with 30,634 participants. In addition, PSMC conducted joint training on human factor hazard prevention through on-the-job refresher training and "Employee Safety and Environmental Protection Month" lectures to enhance the hazard identification and prevention capabilities of risk assessment personnel in various departments. A total of 13,907 people completed the training throughout the year. As of the end of 2025, PSMC had 1,054 employees holding various Environmental, Safety and Health (ESH) related positions, and each employee held the necessary certi¬ficates required by law and company regulations. Furthermore, PSMC also provided workplace hazard notification and safety and health training for newly hired contractors; 1,939 people completed the training in 2025.

The re safety training and practical drill programs held in 2025 were divided into ERT (Emergency Response Team) training and ERT drill. Training sessions related to how to wear personal protective equipment and how to use a variety of response equipment are organized every year to help personnel skillfully, correctly and effectively use response equipment in emergencies and avoid ERT personnel injuries during accident rescue. PSMC conducted 318 ERT training sessions in 2025, with 1,144quali¬ed ERT rescue team members being trained, and 199 members completing the ERT ¬first aid team training (online CPR and AED courses). In addition, PSMC has formulated the Plant Area Disaster Emergency Response Regulations to ensure that in the event of emergencies, the personal injuries, property losses and environmental damage caused by accidents and the degree of impact on the environment can be mitigated through correct, effective, and systematic response procedures. 294 ERT drills were conducted in 2025, including cleanroom evacuation drills, department's self-directed response drills, interdepartmental joint drills, etc.

All contractors were required to complete construction capability certification before entering the plant, with 1,230 contractors completing this process in 2025. Contractor personnel entering the plant for the first time were required to attend an introductory training course; 365 such courses were conducted in 2025, and 1,939 new work permits were issued. Furthermore, to further enhance contractor personnel's hazard awareness, long-term contractors in catering, security, cleaning, and gas cylinder replacement sectors were required to receive at least one hour of safety and health-related training annually. A comprehensive on-the-job retraining program was implemented in 2025, assisting 10,212 contractors in completing hazard prevention awareness training and obtaining plant operation quali¬fications for 2026-2028, effectively reducing operational risks.

In the event of occupational accidents, the accident investigation procedures must be followed to give feedback to the management system, through which the accident source can be controlled and improvement measures can be parallel implemented to avoid the recurrence of same problems. The corresponding preventive improvement measures have been parallel implemented in all plant areas. In addition, PSMC has taken into consideration the recommendations of experts and scholars to consolidate the business operations of the plants and to specify the implementation of occupational illness prevention and management measures at the company to achieve the ultimate goal of "zero illness at work and a healthy life" through three approaches: prevention, return to work, and compensation (PRC). Moreover, screening of potentially hazardous operations and near miss improvement and tracking have also been conducted, and the List of Potentially Hazardous Operations has been updated and incorporated into in-plant monitoring and management systems.