Materiality Analysis

Materiality Management

Material Topic Identification Process

Collect sustainability issues

Based on the three key dimensions - Environmental (E), Social (S), and Governance (G), 17 sustainability issues were identified.

Survey on stakeholder concerns

A questionnaire survey was conducted among eight major types of internal and external stakeholders to understand their levels of concern for different issues.

Assess the external impacts

Members of the Sustainability Committee’s functional teams and the Sustainability Office evaluated the positive and negative impacts of each issue on the external environment, economy, and society.

Set management guidelines

Based on the above process, Inventec selected 10 material topics, which were approved by the Sustainability Committee and reported to the Board of Directors. Management guidelines and annual targets were established accordingly.

Conduct materiality analysis

Scores for stakeholder concern and impact levels were calculated respectively. The management team leaders were invited to assess the financial impacts, providing the basis for determining the materiality of each issue.

Rank positive and negative impacts

The impact levels were measured and a matrix was plotted to visualize the positive and negative impacts of each issue. It helped identify and rank the significance of the impacts for each issues.

Response to Material Topics

Environment (E)
Governance (G)
Society (S)

Material Topics	The importance of the topic	Achievements and Goals			Impacts on the Value Chain
Material Topics	The importance of the topic	2025 Achievements	2026 Goals	2030 Goals	Suppliers	Inventec	Customers
Climate change management^Note	By managing greenhouse gas emissions, the Company aims to achieve carbon reduction goals, navigate climate- related risks, and develop low carbon opportunities to enhance business competitiveness.	Reduced Scope 1 and Scope 2 greenhouse gas emissions (market-based) by 17.32% in 2025, compared to the 2020 baseline year.	Reduce Scope 1 and Scope 2 carbon emissions by 25.2% compared to the 2020 baseline year.	Reduce Scope 1 and Scope 2 carbon emissions by 42% compared to the 2020 baseline year. Continuously collaborate with value chain partners to drive carbon reduction and decarbonization.	○	○	○

Note: In 2023, the Group's 2050 Net-Zero Target Plan was officially reviewed and approved by the Sustainability Committee.

Material Topics	The importance of the topic	Achievements and Goals			Impacts on the Value Chain
Material Topics	The importance of the topic	2025 Achievements	2026 Goals	2030 Goals	Suppliers	Inventec	Customers
Risk management	Through its annual enterprise risk management (ERM) system, the Company identifies material risks and opportunities, implementing mitigation measures to boost corporate resilience. Concurrently, by integrating a top-down decision making with feedback mechanism, the Company has established a tailored risk management model.	Integrated the sustainability risk inventory from the IFRS S1/S2 disclosure project with the ERM framework to identify material sustainability issues impacting finance and operations. Completed the annual risk management documentation.	Optimize the risk matrix: Update the risk database to enhance the accuracy and precision of material risk identification. Establish cross-functional collaboration mechanisms: Integrate and optimize privacy risk management across departments.	Align risk management performance with corporate compensation and incentive structures. Embed risk awareness into the corporate DNA.	○	○
Innovative R&D	Commit to global intellectual property layout amid rapid technological change, actively accumulating patent advantages to highlight innovation value.	Expanded green patents in energy e iciency, low-carbon, and thermal dissipation, achieving a 7% year-over-year growth in annual applications. Held the “2025 Sustainability∞ Smart Automation Patent Competition,” receiving 40 proposals that generated 36 parent patent applications, engaging 9 R&D units, 53 inventors, and a total of 2,183 event attendances.	Expand the portfolio of green patents focused on energy e iciency, low carbon, and thermal management technologies, targeting a year over-year increase of 5% in green patent applications.	Accelerate global patent deployment: Target key technology domains including mobile IoT, smart manufacturing, and smart cloud systems. Promote green innovation and green intellectual property.	○	○	○
Business ethics	Violations of business ethics can severely impact the Company’s operations and reputation. Through various policies and management systems, the Company implements e ective controls to eliminate these operational and reputational risks.	Strengthened business ethics through advocacy and training for preventive governance, achieving a 100% sign-o rate on the Code of Conduct and a 91.4% training completion rate. Zero reported violations.	Further strengthen employee awareness of business ethics, targeting a 100% sign-o rate on the Code of Conduct and a 94% training completion rate. Maintain zero violations.	Deepen trustworthy partnerships with suppliers and customers to consistently maintain zero misconduct cases.	○	○	○

Material Topics	The importance of the topic	Achievements and Goals			Impacts on the Value Chain
Material Topics	The importance of the topic	2025 Achievements	2026 Goals	2030 Goals	Suppliers	Inventec	Customers
Talent attraction and retention	The Company attracts and recruits talent by providing competitive compensation, fulfilling job roles that o er challenges and growth, and maintaining a strong corporate image.	Launched the "Employee Stock Ownership Trust" as a long-term incentive program. Reviewed key senior talents to formulate tailored individual development plans and training programs. Hosted internal innovation competitions, generating 28 proposals and forming a peer expert judging panel to drive collaborative R&D and technical expertise. Diversified recruitment by adding 2 strategic university partners and securing 35 early career talent pre-hires. Leveraged Facebook, Instagram, and LinkedIn to amplify corporate and employer branding, generating nearly 2.7 million impressions to project a positive image of innovation, talent cultivation, and workplace inclusivity. Utilized 50th-anniversary initiatives— including the year-end party, family day, special publication, website overhaul, and theme song—to strengthen employee alignment corporate image.	Propose a competitive compensation structure based on market surveys and benchmarking, while promoting the Employee Stock Ownership Trust to increase participation. Review core and competencies to enhance leadership development and build a robust talent pipeline. Establish a Group-wide talent cultivation system to boost leadership training and management effectiveness. Expand strategic university partnerships to diversify recruitment, targeting a 10% growth in pre-hires compared to 2025. Cultivate an innovative, tech forward, international, and inclusive (DEI) employer brand globally, implementing localized action plans across all manufacturing sites.	Promote global recruitment initiatives to attract diverse international talent, driving R&D innovation and momentum. Continuously optimize the talent database to maintain comprehensive, high-quality profiles of top-tier talent.	-	○	○

Communication with stakeholders

Employees
Customers
Government agencies
Suppliers
Shareholders/Investors
Communities
Media
Research Institutes

Importance to Inventec

Employees are valuable assets to the Company. Inventec prioritizes talent development, cares for employee well-being and welfare, and strives to create a friendly and healthy workplace.

Communication/

Engagement Channels

and Frequency

Feedback is collected and addressed as needed through employee care meetings, seminars, supervisor forums, online communication platforms, and suggestion boxes.
Labor-management meetings are held quarterly.
Monthly meetings are conducted to communicate corporate strategies and operational developments to employees.
Responsible departments periodically post inquiries and countermeasures on the bulletin boards.

Issues of Concern

Talent attraction and retention
Talent Training and development
Occupational health and safety

Inventec’s Actions

Recruited a total of 22,222 employees, with an internal vacancy filling rate of 4%.
Average training hours per person reached 97.28 hours.
Completed health examinations for 11,484 current employees.

Importance to Inventec

As the primary source of corporate revenue, Inventec continuously strives to improve customer satisfaction by understanding and promptly meeting their needs, thereby enhancing the value of our partnership.

Communication/

Engagement Channels

and Frequency

Responsible departments respond to customer-requested standards, audits, or questionnaires on an ongoing basis.
Responsible departments annually complete the SAQ questionnaire on the RBA Online platform.
Project meetings are held regularly and as needed.

Issues of Concern

Sustainability vision and strategy
Innovative R&D
Occupational health and safety

Inventec’s Actions

Functional teams have completed the short-, medium-, and long-term goals and continue execution.
R&D expenditure amounted to NT$14.302 billion.
Obtained ISO 45001 Occupational Health and Safety Management System certification. ^Note
Note：Certified sites include IET, TRDC, TAO, IPT, SQT, ICC, ICZ, IME, IMP, ITH, ITE, IACP, IACJ, IACV, and IACM.

Importance to Inventec

Governments establish regulatory frameworks and provide resource support for corporate operations.

Communication/

Engagement Channels

and Frequency

Disclose corporate information, annual reports and sustainability reports on the corporate website, and update the Market Observation Post System regularly.
Cooperate with authorities on regulatory factory inspections, and conduct fire and emergency response drills.
Review compliance with environmental laws and compile relevant environmental statistics to meet reporting requirements.
Participate in policy promotion sessions, government projects, and activities as needed.

Issues of Concern

Sustainability vision and strategy
Risk governance
Labor rights and communication

Inventec’s Actions

Continued to implement functional teams’ short-, medium-, and long term goals toward 2030, in alignment with the sustainability vision.
Continued to enhance risk management mechanisms.
Regularly implemented mitigation measures based on human rights due diligence (HRDD).

Importance to Inventec

Suppliers are the primary source of our product and material manufacturing. Embodying the spirit of mutual prosperity, we share experiences and collaborate to create a high quality supply chain.

Communication/

Engagement Channels

and Frequency

Organize sustainable supply chain forums and administer surveys regularly.
Provide timely guidance on workplace safety and conduct on-site interviews as needed.
Respond on an ongoing basis through the supplier website.
Host vendor exchange seminars as needed.

Issues of Concern

Sustainability vision and strategy
Business ethics
Risk governance

Inventec’s Actions

Continued to implement functional teams’ short-, medium-, and long-term goals toward 2030, in alignment with the sustainability vision.
Zero incide nts or fines related to corruption or unfair competition.
Continued to enhance risk management mechanisms.

Importance to Inventec

As the primary source of operational funding, shareholders are essential to maximizing shareholder value, optimizing fund utilization, and mitigating operational risks.

Communication/

Engagement Channels

and Frequency

Disclose information regularly through shareholders’ meetings, investor conferences, shareholder manuals, financial reports (monthly/quarterly), annual reports, the corporate website, and press releases.
Hold at least one shareholders’ meeting annually and conduct investor conferences quarterly.

Issues of Concern

Innovative R&D
Business ethics
Risk governance
Financial Performance
Business Outlook
Customer Relationships
Product Development Progress
Corporate Governance and Integrity Management

Inventec’s Actions

R&D expenditure amounted to NT$14.302 billion.
Zero incidents or fines related to corruption or unfair competition.
Continued to enhance risk management mechanisms.

Key Engagement Highlights

in 2025

Held one Annual General Meeting, 31 investor conferences, and approximately 103 meetings, engaging nearly 1,030 domestic and international investors on sustainability, business performance, and operations.
Held operational performance briefings in May and August and provided monthly updates through revenue announcements, public disclosures, and investor conferences on business performance and development prospects.
Held the Annual General Meeting annually to address shareholder and investor inquiries and maintain ongoing engagement.
Collected key concerns from foreign investors and analysts quarterly and reported them to senior management to strengthen two-way communication.
Engaged investors on product development progress and business prospects, gaining recognition for the Company’s commitment to ethical business practices.
Received highly positive investor evaluations and was shortlisted for the 2026 TIRI IR Awards – Best Investor Relations Professional.

Importance to Inventec

We actively engage with local communities to mitigate operational impacts, foster mutual trust, and fulfill our corporate social responsibility.

Communication/

Engagement Channels

and Frequency

Partner with the Inventec Group Charity Foundation to address community issues through websites, visits and phone interviews, while actively participating in local events.

Issues of Concern

Social engagement
Environmental policy and management
Occupational health and safety

Inventec’s Actions

Contributed 13,805 hours to public welfare and NT$11,861,800 in charitable donations.
Allocated approximately NT$212 million to environmental protection expenditures.
Completed health examinations for 11,484 current employees.

Importance to Inventec

Maintaining positive media relations is essential, as it serves as a crucial channel for communicating with stakeholders.

Communication/

Engagement Channels

and Frequency

Collect news coverage and respond to questionnaires on an ongoing basis.
Publish material information on MOPS and the corporate website as needed.
Participation in industry awards and exhibitions.
Manage corporate social media platforms.

Issues of Concern

Innovative R&D
Digital empowerment
Social engagement

Inventec’s Actions

R&D expenditure amounted to NT$14.302 billion.
Promoted the integration of AI technology into clinical healthcare.
Contributed 13,805 hours to public welfare and NT$11,861,800 in charitable donations.

Importance to Inventec

Research institutes are critical channels for exchanging professional industry insights to enhance the Company’s competitive edge.

Communication/

Engagement Channels

and Frequency

Collect reports from research institutes, and accept corporate visits, phone interviews, and surveys as needed.
Engage in project collaborations.

Issues of Concern

Innovative R&D
Talent attraction and retention
Sustainability vision and strategy

Inventec’s Actions

R&D expenditure amounted to NT$14.302 billion.
Recruited a total of 22,222 employees, with an internal vacancy filling rate of 4%.
Continued to implement functional teams’ short-, medium-, and long term goals toward 2030, in alignment with the sustainability vision.