Material Topics & Stakeholder Engagement

Stakeholder Engagement

Accton communicates with customers, employees, suppliers, government agencies, and shareholders/investors through various channels. Based on the results of the questionnaire survey on sustainability issues, we have listed the major sustainability issues, about which the five major stakeholders are most concerned, the engagement methods, and the methods adopted to respond to each issue below, with a description of the actions we have taken in sustainability management and outcome.

Stakeholder

Communication Method/Frequency

Issues of Concern

Accton’s Response and Results

Clients

• The Company’s ESG Website and ESG Report (annually)

• QBR audit and ESG ratings (quarterly or semi-annually)

• Regular communication and discussion meetings (as per client needs)

• Customer satisfaction surveys (Accton, Edgecore) • Brand newsletter (Edgecore/Monthly)

• International physical exhibitions/ seminars (from time to time)

• Webinar (from time to time)

• The Company’s website, LinkedIn, and YouTube (from time to time

• Integrity Next (annually)

• Human Rights

• Responsible Supply Chain

• Climate Change and Strategy

• Customer Relations

Through methods such as discussion meetings, correspondence, assessments, and more, we responded to our customers’ concerns regarding sustainability issues. Specific Results:

1. We followed the Responsible Business Alliance (RBA) standards, implementing checks on labor, human rights, ethics, health and safety, environmental management, and other dimensions. We also required our supply chain partners to comply with these standards.

2. We strengthened supply chain security control by implementing the ISO 28000 Security Management System, earning customer trust, and meeting their requirements for the safety of product sourcing, manufacturing, storage, and transportation from component procurement.

3. Continued to participate in the Carbon Disclosure Project (CDP), and received a B grade in the 2024 climate change rating and a B- grade in the water security rating.

4. Collaborated with customers by integrating into their carbon footprint data platforms, using actual data to calculate Product Carbon Footprint (PCF) and carbon emissions in accordance with global standards.

We conducted regular video conferences with clients at least once a week and made regular visits to ensure strong client engagement.

Under our Edgecore brand, we participated in 11 international physical exhibitions and 6 online seminars to communicate and introduce our latest solutions to clients.

✉️ Email: [email protected]

Employees

Labor-management meeting (quarterly)

Occupational Safety and Health Committee (quarterly)

Employee Welfare Committee (quarterly)

Labor Pension Reserve Committee (quarterly)

Employee briefing session (from time to time)

Hold management meetings and departmental meetings (monthly, from time to time)

Accton Portal (from time to time)

Accton Whisper physical mailbox

Accton Whisper e-mail (from time to time)

Sexual harassment complaint hotline and email

Follow-up for employees’ injury or illness and health promotion activities

Occupational Health and Safety

Talent Development

Human Rights

Remuneration and Benefits

Labor Relations

To create a healthy and safe workplace environment for employees, we provide education and training for new and existing colleagues, and conduct contingency drills, with the following outcome:

1. Following the concept of preventive medicine in three stages and five levels, we provide comprehensive health checkup items that are superior to what is required according to regulations. We organize health promotion activities to enhance employee engagement while educating them.

2. Safety education and training covers various topics including general safety and health, hazard awareness, safe equipment operation, kitchen gas safety, and industrial instrument operation. A total of 8,241 training sessions were completed, including annual safety training for contractors. All employees of Accton and contractors have passed safety and health training.

3. In 2024, 8,005 response drills were carried out, including evacuation drills, fire-fighting training, chemical spills, civil defense training, response team training, and CPR+AED training.

4. A total of 91 participants attended the fire prevention awareness event held at Accton Technology Hsinchu Science Park.

We comply with labor laws and international human rights norms, fostering good labor relations. The number of cases involving unethical conduct is reviewed monthly.

At the quarterly Employee Welfare Committee meetings, updates on previous quarter’s tracked items and activity information are

provided to committee members, who then disseminate them to various departments, ensuring that employees fully understand

welfare measures and related activities.

✉️ Email: [email protected]

Suppliers

Supplier conference (annually)

Supplier audits: As per the annual list of suppliers to be audited (from time to time)

Telephone/e-mail (daily)

Responsible Supply Chain

Innovation and R&D

Information Security Management

Green Products

In 2024, a total of 214 suppliers completed conflict mineral management and due diligence risk identification and assessment.

Suppliers signed integrity commitments, with a total of 257 supplier entities signing.

In 2024, we jointly hosted an information security seminar with industry, government and academia to convey the importance of cybersecurity resilience to supply chain partners.

Introduced ISO 20400 Sustainable Procurement-Guidance in 2024 and obtained certification in 2025.

From 2022 to 2024, a total of three products obtained ISO14067 carbon footprint certifications.

Through the eGreen material hazardous substance management system, compliance with international regulatory requirements is ensured.

Established the “WIC-CE05002 Product Hazardous Substance Management Specification” for suppliers to adhere to, exceeding international mandatory legal requirements and covering the international material declaration standard IEC 62474.

To comply with RoHS/REACH hazardous substance requirements, a total of 461 new material reviews and 4,737 component recognitions were completed in 2024, and we requested suppliers to provide inspection reports.

✉️ 聯絡信箱 [email protected]

Government Agencies

Official document correspondence and visit (from time to time)

MOPS (from time to time)

Company website (from time to time)

Press releases (from time to time)

Industry Value Chain Information Platform (from time to time)

Operational Performance

Legal Compliance

Responsible Supply Chain

Green Products

Biodiversity

Human Rights

In accordance with regulatory requirements, we promptly respond to relevant messages and execute necessary measures.

We regularly release updates to provide stakeholders with an understanding of the overall status of the Company.

We ensure compliance with relevant regulations and the ISO 27001 Information Security Management System, continuously enhancing information security education and training to cultivate a culture of information security awareness among all employees

Through the reduction and control of hazardous substances in raw materials/processes, a survey of 3,408 product models was completed in 2024, and all models are 100% compliant with international hazardous substance regulations/directives.

In 2024, the Company participated in the ESG matching platform of the Forestry and Nature Conservation Agency of the Ministry of Agriculture, independently applying for a project under the “Wildlife Conservation” category to align with the growing attention to biodiversity issues both domestically and internationally.

✉️ Email: [email protected]

Shareholders/

Investors

The Company’s ESG Website and ESG Report (annually)

Annual general shareholders’ meeting (annually)

Investor conference (annually)

Annual financial report (monthly and quarterly)

Investor questionnaire survey (from time to time)

Innovation and R&D

Operational Performance

Customer Relations

Responsible Supply Chain

Information Security Management

Release the latest information promptly for shareholders and investors to be informed of the Company’s situation as a whole.

In alignment with the evaluation process of the Financial Supervisory Commission, Accton was ranked within the 36%–50% range in the 2024 Corporate Governance Evaluation.

Promptly respond to investors’ concern.

For the sustainability performance rating published by participating investment institutions, please refer to the “Sustainable Performance” section.

✉️ Financial Information: [email protected]

✉️ Non-financial Information: [email protected]

Stakeholder Engagement and Materiality Analysis

Stakeholder engagement and Response

We communicate with clients, employees, suppliers, government agencies, shareholders/investors, and non-profit organizations (NPO) through a variety of channels. As per the results of the questionnaire survey on ESG issues, we have listed the major ESG issues, about which the six major stakeholders are most concerned, the engagement methods, and the methods adopted to respond to each issue below, with a description of the actions we have taken in sustainability management and outcome.