GIGABYTE firmly believes that integrity is the foundation for building long-term trust with our stakeholders. Guided by our Board-approved “Ethical Corporate Management Best Practice Principles of Integrity,” we have established the Code of Business Conduct with reference to Responsible Business Alliance (RBA) standards. This Code provides clear directives on maintaining a safe and equitable workplace, fulfilling legal obligations, managing business activities, and protecting corporate assets. Furthermore, we have implemented a rigorous disciplinary and grievance system to address any unethical conduct. To ensure the consistency and accuracy of public disclosures, the Board has also approved the “Procedures for the Prevention of Insider Trading,” reinforcing our commitment to transparent and responsible information management.

Internal Regulations Related to Ethical Corporate Management

New Employee Training

Ethical corporate management is one of the most important components of the GIGABYTE culture. It is therefore extensively covered during orientation training to ensure that every new employee understands the spirit of the “Corporate Code of Conduct.” New employees must undergo 6 hours of orientation training on topics such as introduction to the Group, brand vision, core competency, health, and benefits. They also receive sustainability and character education in ethics, legal affairs, green quality policy, and AEO. Plant employees in particular are educated on the Responsible Business Alliance (RBA). Additional oriental training is tailored to different roles and plant areas to ensure that newcomers can settle into their new roles as soon as possible. Concurrently, GIGABYTE requires all new hires to sign the ‘Code of Ethical Conduct for Employees.’ The signing rate at our headquarters and the Nanping factory has reached 100%.

On-the-job Training

For employees, GIGABYTE continually provides training on ethical management, including internal audit and controls, accounting system, and ethical management, based on the requirements of their roles such as manager levels, professional levels, or foreign employees. The courses are to ensure that every employee understands GIGABYTEʼs vision and mechanism of integrity management.

Safe and anonymous grievance channels are provided to employees in addition to proactive training and education. Once receiving a complaint, it will be treated on a case-by-case basis and disciplinary actions will be taken if necessary. The range of complainants also expands to distributers to ensure that employees always adhere to the ethical boundaries for business dealings. The Company promises that employees would not suffer demotion, penalty, or other adverse consequences even if their compliance with the ethical rules results in business losses. We hope this would support building an anti-corruption environment.

In accordance with the Financial Supervisory Commissionʼs Guidelines for Identifying Sustainable Economic Activities, GIGABYTE defines material violations as those involving a single incident with accumulated fines exceeding NT$1 million, or penalties imposed by competent authorities such as suspension of operations, business closure, or revocation of relevant permits. The company ensures balanced reporting and transparent information disclosure. No material violations occurred in 2025.

GIGABYTEʼs Internal Audit Office is an independent unit reporting directly to the Board of Directors. The Office is responsible for formulating ethical management policies and prevention programs. In accordance with the annual audit plan approved by the Board, it supervises and conducts both scheduled and unscheduled audits across GIGABYTE and its subsidiaries. Regular reports are submitted to the Board to strengthen the management of ethical operations.

In accordance with the “Regulations for Handling Internal Audit Systems,” the purpose of internal audit is to assist the Board of Directors and management in continuously identifying potential operational risks and tracking the effectiveness of improvements, thereby enhancing overall governance quality and business performance. The 2025 annual oversight of ethical management and sustainability-related topics is summarized in the table below: