Princeton Technology Corp. has always been committed to sound and ethical management. We strictly adhere to government regulations and have established internal policies requiring all employees to undergo regular training. We urge our employees to perform their duties in compliance with laws and the Electronic Industry Code of Conduct (EICC).

• Comprehensive training for all new hires, including education on the Occupational Safety and Health Act, Gender Equality in Employment Act, and the Electronic Industry Code of Conduct (EICC).
• Online training sessions for all employees conducted upon significant regulatory amendments.
• Regular updates to training materials and mandatory retraining sessions to ensure all employees remain familiar with the content.
• Establishment of internal grievance mechanisms, including a dedicated whistleblower hotline and email address.
• Establishment of an Internal Audit Office to audit internal operations and supervise/manage subsidiaries based on the annual audit plan, with quarterly reports submitted to the Audit Committee and the Board of Directors.
• Formation of an Audit Committee composed of Independent Directors, responsible for overseeing financial statements, the appointment (or dismissal) of CPAs, internal controls, and regulatory compliance.
  

Short-term Goals:

• Zero material incidents involving violations of laws or ethical management.
• Enhance internal promotion and training regarding regulatory compliance and ethical management.
• Establish comprehensive policies for regulatory compliance and ethical management.

Mid-to-Long-term Goals:

• Maintain zero material incidents involving violations of laws or ethical management.
• Continuously refine regulatory compliance and ethical management policies.
• Sustain the promotion and training of internal compliance and ethical management.
• Optimize and strengthen internal control and management systems.
  

• Verification of incidents involving reports, grievances, administrative penalties, or litigation arising from violations of laws or ethical management, through both internal and external grievance channels.
• Tracking of online training completion rates and individual training hours for every employee via the corporate website.
• Quarterly reporting of internal audit findings to the Audit Committee and the Board of Directors by the Internal Audit Office.
  

• Zero material incidents of regulatory violations resulting in penalties during the 2023 fiscal year.
• In 2023, the Company received a whistleblower report alleging a failure to report an occupational accident to the labor inspection authority in 2021. However, following an on-site interview and verification by the Labor Inspection Office of the New Taipei City Government, it was officially determined that the Company was not in violation of any regulations.
  

Princeton Technology Corp. regularly discloses relevant information on the Market Observation Post System (MOPS). In addition, a dedicated Stakeholder Section has been established on the corporate website to serve as a primary communication channel for stakeholders to address material issues with the Company. To maintain active engagement, PTC also holds Annual General Meetings (AGM) and Earnings Calls (Investor Conferences) every year to communicate directly with all stakeholders.

PTC has always been committed to sound business management, abides by government laws and regulations, upholds integrity and openness, adheres to quality, encourages innovation and focuses on efficiency as management and operating principles, and formulates various internal measures to ensure honest management and compliance with laws. The company's directors and managers operate with integrity as their main principle. If any decision or transaction involves a conflict of interest, based on the principle of avoidance of interests, directors and managers are not allowed to participate in voting. PTC will continue to formulate and improve regulations to truly implement corporate governance policies. It is expected to formulate an integrity management policy and pass it by the board of directors before the end of 2024.

PTC’s internal audit reviews the company's internal operations and subsidiary supervision and management according to the annual audit plan, and reports to the audit committee and the board of directors every quarter to ensure the continuous and effective implementation of the internal control system and as a basis for review and correction of the internal control system. If there are changes in domestic and foreign regulations or other situations where legal advice is required, the company not only has an in-house legal office that can assist in assessing legal risks and provide consultation, but also has long-term cooperation with Jones Day International Law Firm to seek various suggestions from it. In 2023, the Company did not have any violations of Article 36 of the Securities and Exchange Act and relevant regulations that should be disclosed to public information observatories or major violations of regulations that attracted public opinion or industry attention.

PTC fulfills corporate social responsibilities, pursues sustainable operations and profits under the principle of integrity, and pays attention to various issues such as environment, society and corporate governance. We hope that through appropriate communication with stakeholders, we can understand the reasonable expectations and needs of stakeholders, as well as the important corporate social responsibility issues of concern to them, and incorporate them into the basis for formulating the company's future management policies and operating activities.

There is a "Stakeholder Area" on the company's official website. Anyone who has concerns or suggestions about the company's operations or business practices can raise them through this area. Different professionals are responsible for assisting according to different issues. If a complaint case occurs, the handler should report it to the company's supervisor. If the circumstances are serious, an investigation team must be formed to handle the case. When handling the complaint case, the investigation team should uphold the principles of fairness, objectivity, and professionalism and handle it prudently, and carefully protect the complainant from complaint and suffer adverse treatment. If it is deemed necessary after the investigation is completed, the Company will report it to the relevant competent authority or transfer it to the judicial authority for investigation.

In order to ensure that all colleagues in the company can abide by the principle of honest management and abide by relevant laws and regulations, PTC uses emails from time to time to promote the continuous implementation of the code of conduct for fulfilling social responsibilities to all employees within the company, and conducts online meetings from time to time to provide education and training to keep employees informed about the latest laws and regulations, such as the key points in amending the Sexual Harassment Prevention and Gender Equality Work Law. For example, in response to the launch of the new Gender Equality Work Law, a training course on "Sexual Harassment Prevention and Key Points in the Revision of the Gender Equality Work Law" was held to strengthen the prevention and control of sexual harassment in the workplace. A total of 180 employees participated in the 30-minute online education and training course.