▶️Accountability for Integrity Win-Win in Profit           ▶️Board of Directors Operation       

▶️Risk Management        ▶️Integrity and Ethics         ▶️Information Security Management   

▶️Internal Audit     ▶️Legal and Trade Compliance  

“Integrity” is firmly held by WPG Holdings as a basis for corporate success. Integrity has long been integrated into every facet of the corporate culture and business activities, with the conviction that partnerships anchored in integrity are the sole means to catalyze “Grow Together, Strive Together and Win Together.”

In terms of governance performance, to demonstrate a high degree of connectivity between shared values and management philosophies, a robust corporate governance framework has been established by WPG Holdings, ensuring that all decisions and operational behaviors maintain strict alignment with standard governance principles. Not only are potential risks effectively identified and controlled through this system, but corporate longevity and sustainable operations are also secured.

Concurrently, the corporate spirit of ethical management is consistently upheld by WPG Holdings. While statutory and regulatory compliance is strictly adhered to, emerging risk issues, such as information security, are proactively addressed to reinforce overall risk management and internal control systems. Furthermore, responsible commitments are actively demonstrated toward internal employees, customers, partners, and the entirety of society, with dedication directed toward forging relationships of mutual trust and co-prosperity.

Looking ahead, integrity will continue to serve as the cornerstone for WPG Holdings. Corporate governance effectiveness will be further deepened, and the trajectory toward sustainable development will be driven forward, thereby fulfilling the operational vision of “Grow Together, Strive Together and Win Together,” generating positive impacts for long-term corporate value growth and societal progress.

Chapter Summary

● Integrity and Resilience: Building an Excellent Corporate Governance System

Adhering to "ethical management" as the core value for corporate sustainable development, a robust corporate governance system is built by WPG Holdings. Through the integration of an integrity culture, information security, risk control, internal control auditing, and compliance mechanisms, the vision of "Grow Together, Strive Together and Win Together" is realized.

● Sound Board Governance and Diversity

In 2025, the highest honor of being ranked in the top 5% of listed companies in the Corporate Governance Evaluation by the Financial Supervisory
Commission (FSC) was achieved for the fourth consecutive year. Operational efficiency of the Board of Directors was demonstrated with a Director attendance rate of 98.99%, while the proportion of Independent Directors was increased to 44%. Furthermore, the Nominating Committee was officially established to strengthen the diversity of the Board composition and deepen succession planning for senior leadership.

● Deepening of Integrity Culture and Whistleblowing Mechanisms

To implement integrity management, the internal grievance platform and internal/external whistleblowing processes were actively optimized by the
Ethics Committee and the Executive Secretary Group of the Ethics Committee in 2025. Multiple educational campaigns on ethical management were conducted throughout the year, reaching a total of 5,516 attendees, ensuring that the spirit of integrity is internalized into the daily behavior of employees.

● Digital Security and Risk Defense Resilience

In terms of information security and risk management, ISO 27001 and ISO 27017 international certifications have been comprehensively introduced, and a comprehensive information security response and business continuity plan (BCP) has been established. A record of zero information security incidents was maintained throughout 2025. In addition, Key Risk Indicators (KRIs) and a "red-and-yellow light early warning mechanism" were utilized to conduct real-time monitoring on information security, supplier stability, and logistics risks.

● Legal Compliance and Intellectual Property Protection

Regarding legal and trade compliance, an intellectual property and personal data protection system has been constructed. Taiwan Intellectual Property Management System (TIPS) Grade A verification was passed for the fourth consecutive year, demonstrating a high commitment to intellectual property and personal data protection. In 2025, 12 compliance courses covering topics such as fair trade, intellectual property rights, and information security were offered, with a total of 19,568 attendees. Organizational resilience is effectively enhanced through the simultaneous advancement of institutional frameworks and education.

● Supervision of Internal Control Effectiveness

To ensure the effectiveness of internal controls, 57 audit operations were executed by the Audit Office in 2025. The scope encompassed both domestic and overseas subsidiaries, as well as special compliance audits, thereby fulfilling supervisory duties and safeguarding the long-term interests of the company and its shareholders.