Macroblock

Macroblock Inc. established the Sustainability Development Committee (ESG Committee) in 2024 to oversee and promote the Company’s strategies and implementation efforts across the three core dimensions of Environmental Sustainability, Social Responsibility, and Corporate Governance. The Committee also established a Cybersecurity Management Task Force to strengthen the Company’s information security governance framework and proactively respond to the expectations of stakeholders—including customers, shareholders, and suppliers—ensuring stable operations and long-term sustainable development.

In 2024 (Year 113 of the ROC calendar), the Company formally established the Sustainability Development Committee. In accordance with the Sustainability Development Committee Charter, the Committee is required to convene at least one meeting per year. In 2025, the Committee held meetings on April 29、 July 29 and October 29, during which it reported to the Board of Directors on the sustainability accomplishments of the year and the plans for the following year.

The Sustainability Development Committee is composed of three members, including one Board Director. The primary responsibilities of the Committee include:

• Formulating, promoting, and strengthening the Company’s sustainability policies, annual plans, and strategic objectives
• Reviewing, monitoring, and revising the implementation status and performance of sustainability initiatives
• Reviewing sustainability-related disclosure matters and the Sustainability Report
• Supervising the execution of tasks related to the Company’s Sustainability Guidelines or other sustainability matters as resolved by the Board of Directors

The Sustainability Development Committee oversees several functional task forces, each responsible for specific sustainability-related duties and implementation tasks.

4.  The term of the current committee is from August 7, 2024, to June 20, 2027. Since 2024, the Sustainability Development Committee has held 6 meetings. The professional qualifications, experience, and operational status of the Sustainability Development Committee are as follows:

Integrity in business operations is a company’s most fundamental responsibility

Integrity in business operations is a company’s most fundamental responsibility. Macroblock, Inc. places great importance on integrity and ethical conduct. To encourage and protect the reporting of corporate misconduct, the Company has formulated its “Integrity Management Policy,” “Procedures for Integrity Management and Code of Conduct,” and “Whistleblowing System Guidelines,” with reference to the competent authority’s “Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies,” “Procedures for Ethical Management and Guidelines for Conduct,” and “Sample Template for Codes of Ethical Conduct for TWSE/TPEx Listed Companies.”

These policies have been publicly disclosed on the Market Observation Post System (MOPS) and are also available under the Corporate Governance section of the Company’s Investor Relations website.

The Company has established a dedicated unit responsible for ethical corporate management: the Whistleblowing Committee. The Committee is chaired by the Associate Vice President of the Administration Division, and its members include the head of the Administration Division, the head of Human Resources, and the head of Internal Audit. The Committee is responsible for handling matters related to ethical management and whistleblowing.

The Chair of the Committee reports to the Board of Directors on its implementation status at least once annually. On November 7, 2024, a report on ethical corporate management and other corporate governance matters was presented to the Board of Directors.

The Company adheres to the principle of ethical management and conducts its business activities in a fair and transparent manner.

The Company has also established specific Whistleblowing Procedures for reporting illegal (including corruption) and unethical conduct. The implementation details are as follows:

1. Establishment of a dedicated whistleblowing email address and hotline, with contact channels for stakeholders disclosed on the Company’s website.
2. Designation of responsible personnel to handle whistleblowing matters.
3. Documentation and retention of records related to the receipt of reports, investigation procedures, investigation results, and relevant supporting documents.
4. Protection and incentive measures for whistleblowers.

The scope and subjects of whistleblowing are described as follows:

Categories of Reportable Matters:

1. Embezzlement or misappropriation of public funds.
2. Illegal possession of, or unauthorized disposal of, Company assets.
3. Forgery of documents or provision of false information that misleads decision-making and causes damage to the Company or its employees.
4. Unauthorized disclosure of the Company’s confidential information or customer relationship information.
5. Acceptance of bribes in connection with duties under one’s supervision or authority, or engaging in favoritism or collusion in fraud, directly or indirectly seeking unlawful benefits for oneself or others.
6. Any other conduct that damages an individual’s reputation or the Company’s goodwill.

The scope of whistleblowing under this system covers the Company, its subsidiaries, and related external units and personnel. For detailed information on the whistleblowing channels and the full procedures for handling reports, please refer to the Company’s Whistleblowing Procedures.

The Company conducts annual educational sessions on the “Insider Trading Prevention Policy” and relevant regulations for all current directors, managers, and employees. For newly appointed directors and managers, education is provided shortly after assuming their positions, while new employees receive training through the Human Resources pre-employment orientation program.

The Company conducted relevant educational sessions for current directors, managers, and employees on November 7 and December 16, 2024. The course content covered confidentiality procedures for material information, corporate compliance, information security risks, and regulations and case studies related to insider trading and short-swing trading. All presentation slides and audio recordings have been filed and preserved in the Company’s Board of Directors public records.

The actual implementation of the ethical management training is as follows: