1. The Bank established a functional committee, the Sustainable Development Committee (previsouly the CSR Committee), in 2018 to be responsible for promoting sustainable development of the Bank. Chaired by the Chairman of the bank, the Committee currently consists of 5 members with the President as an ex-officio member and the other three being independent directors of the Bank. The Committee is responsible for reviewing mid- and long-term sustainability strategies and annual targets, reviewing sustainability action plans, monitoring and reviewing results of mid- and long-term sustainability strategies, annual targets, and action plans, reviewing the standards for preparation of sustainability reports, and reviewing other sustainability related matters.
2. The Sustainable Development Committee convened 4 times in 2024. Please refer to "(6) Sustainable Development Committee Activities" under "3. Operations of Corporate Governance" of this Chapter (page 33) for the composition, responsibilities, operation, and agendas of the Sustainable Development Committee.
3. There are currently 6 subordinated units under the Sustainable Development Committee which include Corporate Governance, Customer Rights, Sustainable Finance, Sustainable Environment, Social Benefit, and Employee Care. The subordinated units are formed by various units at the head office and responsible for performing sustainability related tasks. Team meetings are held regularly, and implementation results of mid- and long-term sustainability strategies and stakeholder communication are reported to the Sustainable Development Committee as well as the Board of Directors.
4. The Board of Directors oversees implementation of sustainable development at the Bank. Starting with the banking business, the Board furthers a healthy and sustainable approach to top-down business management on an ongoing basis in order to achieve annual sustainability targets. The aforementioned stakeholder communication status, and mid- to long-term sustainability strategies implementation results were all reported to the Board of Directors for review on April 17, 2024.

1. The Bank's risk assessment boundary included primarily the Bank's operating activities in Taiwan (including overseas branches), and the information disclosed covers the sustainability performance of the Bank's main locations between January and December 2024.
2. The Bank observes the GRI Standards 2021 on material topics and sustainability trends around the world every year. The Bank also utilizes internal/external stakeholder communication to assess potential environmental, social and governance impacts on operations according to the materiality principle. The Bank implements a risk management policy, promise and actions for effective identification, measurement and assessment, and monitoring and management.
3. Results of the annual identification of material topic identification will provide the key direction for policy implementation for the year, and will be added to the annual sustainability work plan for the relevant departments to refine management and set targets. The Bank follows the risk management policy and the three lines of defense to monitor daily management in the relevant departments and enforce regular monitoring and following up by the Sustainable Development Committee. The Bank also introduce internal/external audit mechanisms as needed to manage potential impacts of material topics.
4. 10 material topics were identified in 2024 and ranked by financial materiality. Please refer to page 44-45 for related identification results and rankings.

• The Sustainable Environment Unit under the Sustainable Development Committee is responsible for promoting environmental sustainable development, energy conservation and carbon reduction, green procurement and supplier management, etc., and periodically convenes meetings discussing sustainability issues every quarter.
• The head office building and Chongnan Building adopted the ISO50001 energy management system and passed SGS certification; certification date: November 26, 2024, and expiration date: December 28, 2027.
• The head office building adopted the ISO14001 energy management system and passed SGS certification; certification date: September 30, 2024, and expiration date: November 5, 2027.
• The Bank performs ISO14064-1 greenhouse gas inventory every year, in which the scope includes domestic and foreign business locations and is aligned with disclosure in the financial statement. The Bank also passed SGS certification; certification date: 2025/03/18.

• The Bank works to increase efficiency in energy use. In 2024, the old air conditioning systems in Hwa Cheng, Jen Ta, East Tainan, Kaohsiung, Lin Kou and Chien Cheng Branch were replaced.
• To answer the call for green office, the Bank signed the Letter of Intent for Green Procurement of Private Businesses and Organizations, in which it undertakes to prioritize the use of products that bear eco-friendly and green construction material certification. This is to implement green living in our office spaces. As a result, the Bank received recognition from the Taipei City Government as an outstanding green procurement organization in 2023 and a Certificate of Appreciation from the Ministry of Environment of the Executive Yuan.
• To proactively answer the call for use of renewable energy, the Bank performed inventory on office buildings owned and installed solar power equipment. Apart from blocking the sunlight to lower temperature, the power generated is prioritized for use in branches. At present, 5 branches of the Bank, including Ming Hsiung, Tainan, Hsing Chung, Shiue Chia and Taoyuan, are self-sufficient in power use. The installed capacity reached 129.925 kW and the estimated annual power generation is approximately 159,000 kW/hour. In the coming future, the Bank will continue to add more self-sufficient solar powered branches to increase the use of renewable energy.
• The renewable energy electricity procured in 2024 amounted to 2,266,000 kW/hour. The expected procurement will amount to 2,334,000 kW/hour for 2025. In the future, depending on the achievement of SBTi targets, the Bank will adopt rolling adjustment in renewable energy electricity procurement.
  Yearly renewable energy use and carbon reduction amount:
• Year 2024
  • Self-sufficient solar power generated (in thousand kW/hour)：133
  • Green electricity wheeled (in thousand kW/hour)：2,266
  • Total (in thousand kW/hour)：2,399
  • Electricity emission factor (kg CO2e/ kW/hour)：0.474
  • Carbon reduction (tons CO2e)：1,137.13
• Year 2023
  • Self-sufficient solar power generated (in thousand kW/hour)：78
  • Green electricity wheeled (in thousand kW/hour)：556
  • Total (in thousand kW/hour)：634
  • Electricity emission factor (kg CO2e/ kW/hour)：0.495
  • Carbon reduction (tons CO2e)：313.83
• Year 2022
  • Self-sufficient solar power generated (in thousand kW/hour)：82
  • Green electricity wheeled (in thousand kW/hour)：-
  • Total (in thousand kW/hour)：82
  • Electricity emission factor (kg CO2e/ kW/hour)：0.509
  • Carbon reduction (tons CO2e)：41.74
• Year 2021
  • Self-sufficient solar power generated (in thousand kW/hour)：58
  • Green electricity wheeled (in thousand kW/hour)：-
  • Total (in thousand kW/hour)：58
  • Electricity emission factor (kg CO2e/ kW/hour)：0.502
  • Carbon reduction (tons CO2e)：29.12

1. The Bank has disclosed the "Human Rights Policy of Taiwan Business Bank" and specific management plans on its official website. The Policy applies to employees in all business locations to ensure that the Bank's employees are treated equally regardless of gender, race, age, marital and family status, and that equal remuneration, employment conditions, training, and promotion opportunities are implemented, so as to protect the legitimate rights and interests of employees. In accordance with the characteristics of the financial industry and operational development strategies, the Bank emphasizes human rights issues, such as "protecting workplace human rights," "providing a safe working environment," "supporting freedom of association and collective bargaining right," and "protecting personal information and cyber security," and implements measures to protect the basic human rights of all employees, customers, and stakeholders to fulfill its corporate social responsibility.
2. The Bank examines its own operations, value chains, new business activities (such as mergers and joint ventures), and other related activities every year through methods such as paying attention to major social issues, data monitoring, and surveys, in order to identify and evaluate groups facing risks and potential human rights risks. The Bank then develops human rights issue control plans based on these potential risks, and continuously monitors and improves the results of plan implementation. The Bank also discloses its specific management plans for the annual human rights management policy in the Bank's Sustainability Report and under the section of Sustainability/Society on its official website.
3. TBB's human rights policy and specific management programs are summarized as below:
   • Tolerance and gender equality in workplace
     • The Bank sets the target for any gender at 40%~60% to ensure gender equality.
     • TBB has a minimum salary (base salary) in place. Employee salaries are determined according to the Taiwan Business Bank Employee Salary Payment Guidelines. Employees on the same pay grade will receive the same salary, which does not differ by gender.
     • Contracted with several kindergartens to provide preferential childcare services to our employees, and set up a breastfeeding room at our Head Office to create a friendly workplace environment.
     • 568 family care leaves were approved in 2024.
   • Prevention of sexual harassment and zero tolerance for discrimination
     • Sexual harassment prevention flyers, posters, or internal guidelines are posted in clearly visible places in the offices and through internal channels in order to raise awareness in the workplace and promote prevention.
     • Implemented the Anti-discrimination and Anti-harassment Policy, and set up an employee complaint channel.
   • Prohibit forced labor and adhere strictly to local governments' labor laws
     • Enforce the leave system and encourage employees to maintain a work-life balance.
     • Prior approval is required before working overtime. Overtime pay and leave in lieu is provided as required by law.
   • Provide a safe work environment
     • E-learning courses of Communication training - "Hazard Prevention and Communication Training" was arranged to strengthen the Bank's preventive measures against illegal infringement at work.
     • Please see "Occupational Health and Safety Risks" and "Protective Measures for the Safety of the Work Environment and Personal Safety of Employees" in the Bank’s 2024 Sustainability Report for more details.
   • Support the freedom of association and collective bargaining: TBB convenes at least 4 labor-management meetings each year as well as negotiation meetings from time to time to fully communicate on issues related to employees’ interests or benefits.
   • Privacy protection
     • Organize personal data protection training and awareness campaigns every year.
     • Conduct information security exercises, vulnerability scans and other cybersecurity protection measures every year.
   The Bank continues to conduct annually human rights training for all employees, including the Personal Data Protection Act (2 hours), Fair Customer Treatment Principles (3 hours), Financial Friendly Services (2 hours), Occupational Health and Safety training (1 hour), and Sexual Harassment Prevention training (2 hours). Each employee receives 10 hours of training, and the subject of Ethical Corporate Management Best Practice Principles is included in the annual (second half of the year) online assessment test (the pass rate in 2024 reached 100%). Furthermore, a one-hour gender equality course has been introduced into basic training for new hires since 2019.

1. The Bank provides various employee welfare measures, including education, training, leave, retirement system, and others. Please refer to page 90 of this annual report for details.
2. The Bank observes workplace diversity and equality and provides female and male employees with equal remuneration conditions and promotion opportunities. For sustainability and inclusion oriented economic growth, the Bank also consistently has more than 40% of the management positions occupied by female employees. On average, 56.45% of employees, 46.02% of managers and 46.84% of senior managers were females in 2024.
3. To attract and retain outstanding financial talents and to share the operational results with employees, the Bank stipulates in its Articles of Association that if there is a profit in the current year, except for reserving an amount to offset the accumulated losses from previous years, 1% to 6% of the remaining profit shall be allocated as the remuneration for employees. In 2024, the employee remuneration amount was NT$901,323 thousand. In addition, the Bank has established the "Directions for Salary Payment to Employees," "Directions for Payment of New Year, Festival, and Performance Bonuses," and "Directions for Payment of Remuneration to Employees" as part of its remuneration policy. By integrating the performance of individuals, units, and the entire Bank, and after making an evaluation based on the Bank's "Directions for Employee Audit", "Directions for Performance Audit," and "Directions for Administrative Incentives for Performance Audit," the Bank provides a reasonable and competitive remuneration system, which includes bonuses linked to the Bank's financial performance indicators, such as pre-tax net profit achievement rate, return on assets, return on equity, NPL ratio, and coverage ratio, as well as individual performance evaluation results. In addition, the Bank uses the employee year-end performance evaluation results as a criteria for salary increase. In addition to the above directions, the remuneration policy for managers also refers to the general standard within the industry, and the Bank proposes the remuneration arrangements for managers and related performance evaluation every year at the Remuneration Committee meetings, and reports to the Board of Directors for review.

1. The Bank has established its occupational safety and health policy, regulations, codes, and management manuals in accordance with the relevant provisions of the Occupational Safety and Health Act. The Bank promotes the implementation of occupational safety and health management systems, complies with relevant laws and requirements on occupational safety, and provides employees with a safe and healthy working environment. All units shall work together to prevent and eliminate hazards, and reduce risks related to occupational safety and health. The Bank is committed to continuous improvement to ensure sustainable operations and has made this an important business audit item.
2. The Bank has implemented the “ISO 45001 Occupational Safety and Health Management System” at the head office building since April 8, 2022. Occupational safety and health managers of various departments at the head office building were
   provided with 4 months of educational training, with relevant contents solicited for opinions from departmental representatives at the head office building. The Bank has also established the occupational safety and health management manual and policy.
   During the implementation period, in addition to identifying occupational safety and health regulations and complying with relevant audits, consultants were engaged to conduct on-site inspections at the head office building and relevant departments were requested to make improvements based on the inspection results. The Bank also considered organizational background environment, internal and external issues, conducted hazard identification and risk assessment, established target plans, provided internal audit training, and performed management review, etc. On July 29 and August 11, 2022, the Bank passed the external audit of the 1st and 2nd stage system verification by BSI, the British Standards Institution, and had relevant departments complete the improvement matters recommended in the audit report, with the occupational safety and health policy committed and signed by the Bank’s President. On August 23, 2022, the Bank has received the “ISO 45001 Occupational Safety and Health Management System” certificate (valid from Aug. 23, 2022 to Aug. 22, 2025), which covers all units of the Bank, and the verification target includes all employees and contractors at the head office building. The Bank passed the review again on July 20, 2023 and July 8, 2024.
3. Due to the nature of banking business, employees tend to sit for long hours and move less, have irregular meal times and eat out more often. Business units are also prone to social engagements, making them a high-risk group for metabolic syndrome (including obesity and the three highs). Starting from 2024, the Bank has hired a doctor from the Internal Medicine Specialist and Endocrinology and Metabolism Specialist Clinic to serve as the Bank’s visiting physician to provide professional consulting services on issues related to the Bank’s employees. In 2024, a total of 166 employees received health consultations on obesity and the three highs through our visiting physician, who taught them how to eat healthy, exercise regularly, and adjust their lifestyle, and emphasized the importance of regular return visits for those who have already seen the doctor.
4. The Bank provides regular health inspections every 1 to 2 years and 1 hour occupational safety training for on-the-job employees every year, respectively. The Bank also engaged visiting service doctors, recruited regular nursing personnel, and established a health service and stress-free activity center and breastfeeding room to care for the employees’ health and address the importance of health. In 2024, there were 12 cases of occupational accidents with a total of 12 employees involved, accounting for 0.215% of the total number of employees. The importance of safety has been re-iterated to avoid the recurrence of accidents.
5. There was no fire incident in the Bank in 2024. Fire prevention and response measures are as follows:
• In accordance with the fire regulations, the Bank’s business premises shall conduct fire protection equipment inspection once a year, and individual locations shall conduct fire drills or disaster prevention and evacuation advocacy courses once every 6 months or once a year in accordance with relevant regulations. The Bank has established occupational safety and health automatic inspection plan, and conducts regular inspections of fire evacuation facilities in each location every month.
• Each unit has set up fire prevention managers in accordance with laws, and they have possessed relevant certificates and received relevant training. In 2024, a total of 53 people were trained for 528 hours.

1. The Bank established the annual employee training plan according to different job functions and experiences of employees and provides comprehensive programs including general knowledge courses for new employees, business fundamentals courses, advanced courses, workshops, trainings for managers and various seminars. The Bank also assigns relevant personnel to participate in professional training programs organized by external institutions or engage external professional lecturers to provide lessons, cultivating the professional skills and knowledge of our employees, exerting the effect of training-application integration, so as to improve the career development potentials for our employees.
2. In 2024, a total of 469 courses were offered (including 36 business fundamentals courses, 386 (advanced) business workshops, 18 courses for managers, and 29 seminars/explanatory sessions, with a total of 43,730 trainees. On average, each employee received training approximately 7.8 times per year. The effectiveness of various business fundamentals course training was tracked, with an average training effectiveness rate of 97.76% in 2024.

Regarding customers' health and safety, customer privacy, marketing, and labeling of products and services, the Bank has complied with relevant regulations and international standards, and also established the following internal rules:

1. To maintain the safety of consumers' personal data, the Bank has established the "Personal Data Management Policy," "Precautions for Personal Data and Equipment Security Management," "Personal Data File Security Maintenance Plan and Handling of Personal Data after Termination of Businesses," "Operating Procedures for Personal Data Security Incident Response, Notification and Prevention," "Operating Procedures for Personal Data Collection, Processing, Utilization and Management," and "Measurement Indicators for Personal Data Management System," in accordance with the "Non-Governmental Organization Personal Data File Security Maintenance Measures Designated by the Financial Supervisory Commission" and relevant personal data protection laws and regulations, so as to implement appropriate management mechanisms for personal data protection.
2. For the financial products or services provided by the Bank, the Bank has established the "Treat Client Fairly Policies," "Treat Client Fairly Strategies," "Consumer Protection Policy" and "Consumer Protection Operating Procedures" in accordance with the "Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries," "Principle for Financial Service Industries to Treat Clients Fairly," "Financial Consumer Protection Act," and other relevant laws and regulations, so as to ensure that the design, advertising, sales, contract fulfillment, service consulting, and customer complaint handling processes take into account our customers, such as whether the features of the products or services are suitable for customers and whether the sales process is designed to meet customer needs, to achieve the goal of fair and reasonable treatment of customers.
3. Complaint procedures: To enhance the efficiency and quality of consumer dispute resolution, the Bank has established the "Consumer Disputes Handling System" and "Directions for the Processing of Customer Complaints" to regulate the handling procedures and timeliness for consumer disputes or complaints, in order to implement operational risk control and protect the rights and interests of consumers.
4. Complaint channels and procedures:
• 24-hour customer service hotline: 0800-01-7171 (local calls only), 02-2357-7171.
• Customer service email: https://www.tbb.com.tw/zh-tw/about/intro/customer-service/contact-us.

1. The Bank has disclosed the supplier management regulations on its official website and required in the supplier contract that suppliers shall fulfill their social and environmental responsibilities, while requesting them to sign the "Human Rights and Environmental Sustainability Commitment Letter" and " Corporate Social Responsibility Self-Assessment Form" to urge them to take on the necessary responsibilities. The "Corporate Social Responsibility Self-Assessment Form" evaluates suppliers based on four major aspects: economy, environment, society, and legal compliance. The Bank assesses and grades the performance of suppliers based on their responses to the form. Further details can be found on the Supplier Management website: https://tbb.tw/4whyqw.
2. The Bank has additionally established the implementation plan of the supplier management regulations. During the procurement, investment soliciting, or transaction period, we regularly check whether suppliers have violated relevant laws and regulations on the websites of the Ministry of Environment and the Ministry of Labor, while strengthening communication, evaluation and guidance, and rewards, to motivate suppliers to duly take actions in ESG related issues. Further evaluation is conducted to determine whether suppliers have violated environmental and social issues and have been identified as having a negative impact. Different supplier counseling and education are provided based on the impact type. Further details can be found on the Supplier Management website: https://tbb.tw/4whyqw.
3. It is stipulated in the contracts that if a supplier violates environmental protection and labor-related laws and regulations, the Bank may refuse its participation in a bid. If a supplier has a material impact on the environment and society, the Bank may terminate the contract after it determines that the violation is true.

1. The Bank's 2024 Sustainability Report was prepared in accordance with "Taiwan Stock Exchange Corporation Rules Governing the Preparation and Filing of Sustainability Reports by TWSE Listed Companies", GRI Sustainability Reporting Standards and Sustainability Accounting Standards Board (SASB) Standards.
2. The Report obtained the Independent Assurance Opinion Statement from British Standards Institution based on the AA1000 Assurance Standard V3 pursuant to the GRI Sustainability Reporting Standards, and obtained the Independent Assurance Report from Ernst & Young Accounting Firm in accordance with the Statement of Assurance Engagements Standards No. 1, "Assurance Engagements Other than Audits or Reviews of Historical Financial Information" published by Accounting Research and Development Foundation.