In accordance with internal-control regulations, the Company conducts annual self assessments of the design and operation of controls and prepares a Statement on Internal Control System in the format prescribed by regulators. The statement is filed within four months after fiscal year-end and disclosed on the designated website, in the annual report, and in the prospectus as required. The 2024 audit results indicate that internal controls operated stably with sound mechanisms, and no material irregularities or control deficiencies were identified.

To enhance the quality of sustainability disclosures and mitigate reporting risk, the Board has approved the Sustainability Best-Practice Principles and the Sustainability Information Management Regulations. These set out the processes for collection, preparation, approval, and publication of sustainability information to ensure accuracy, completeness, and timeliness. The Administration Division coordinates implementation, integrates the procedures into the internal-control system, and undergoes periodic verification by Internal Audit to ensure effective execution and compliance with transparency requirements. Disclosures cover, among others: Board-approved policies and plans; risk-impact analyses; targets and action measures; stakeholder topics; and suppliers' environmental and social performance. Reports are prepared with reference to international standards and are planned to obtain third-party assurance to further enhance reliability.