Corporate Governance

►Material Information Processing and Handling of Insider Trading and Its Execution
To establish the favorable material information handling and disclosing system of Greenyn, avoid inappropriate leakage of information, ensure the consistency and accuracy of information released to external parties, and prevent the occurrence of insider trading, the Board approved the "Procedures for Handling Material Inside Information" and "Regulations for Insider Trading Control," and the Company has announced them on its EIP and informed all managers and employees.

⇒ Implementation of Procedures for Handling Material Inside Information and Its Execution

1. The Company organized educational communication related to the "Procedures for Handling Material Inside Information," "Regulations for Insider Trading Control," and relevant laws and regulations for its current Directors, managers, and employees at least once a year, arranges the educational communication for new Directors and managers within three months from the assumption of their positions, and provides the educational communication for new employees by the HR during job orientation and training.
2. The Company reminds Directors of the stock trading control period 30 days before the announcement of the annual financial report and 15 days before the announcement of quarterly financial report during the course of insider trading prohibition each year.
3. The Company notify Directors of the expected meeting dates of the Board and the stock trading control period before the quarterly financial reports in the following year by the end of each year to prevent them from accidentally violating the specifications.

►Risk Management Policy and Procedures
The Company’s "Risk Management Policy," approved by the Board of Directors, serves as the highest guiding principle for the Company's risk management. In line with the latest developments and standards in internal auditing, potential risks are monitored, and preventive measures are implemented to strengthen risk management. The policy addresses various risks, covering management objectives, organizational structure, responsibility allocation, and risk management procedures, ensuring that all risks arising from business activities are controlled within acceptable limits.

Scope of Risk Management
The Company commits to integrating and managing potential risks of strategies, operations, finance, and hazards that may affect its operations and profits through active and cost effective methods to provide appropriate risk management for all stakeholders, evaluating the frequency of risk event occurrence and the severity of impacts on the Company's operations, and adopting corresponding risk management strategies. Risk management of the Company includes the management of "operational risk," "investment risk," "credit risk," "hazard risk," "social risk," and "legal risk."

Organizational Structure
The Company formulated its "Risk Management Team" by integrating different risk management departments in 2022 and appointed the chief of corporate governance as the general convenor of the Risk Management Team. Risk factor identification and risk control are periodically performed for all business departments to facilitate the efficiency of the risk management organization's command and control, self-evaluations, and execution. Also, the team periodically reports to the Board each year regarding the risk evaluations and risk management operations of the preceding year.

Operation
The Company actively promotes the implementation of risk management systems; proposals related to significant business policies and investments are evaluated and analyzed by corresponding departments, and the effectiveness of risk control is periodically reviewed and evaluated for internal and external risk events; the Risk Management Team reports to the Board regarding its operation each year.

Primary operation in 2025 is as follows:On December 18, 2025, a report was presented to the Board of Directors on the operations of the Company’s Risk Management Committee, covering risk assessments, the scope of the risk environment, the risk control measures adopted, and the overall functioning of risk management.

Primary operation in 2024 is as follows:On December 20, 2024, a report was presented to the Board of Directors on the operations of the Company’s Risk Management Committee, covering risk assessments, the scope of the risk environment, the risk control measures adopted, and the overall functioning of risk management.

Primary operation in 2023 is as follows: On 20 December 2023, a report was made to the Board  regarding the business execution of the Company's Risk Management Team, including the evaluations of risks, scope, and risk environments, risk control measures adopted, and risk management operations.

Primary operation in 2022 is as follows: On 30 September 2022, a report was made to the Board  regarding the business execution of the Company's Risk Management Team, including the evaluations of risks, scope, and risk environments, risk control measures adopted, and risk management operations.

The chief of corporate management completed the two-hour accident drills for 15 officers on 30 May 2022; after completed the continued education of "Methods for Directors and Supervisors to Supervise Corporate Risk Management and Crisis Management" organized by the Securities and Futures Foundation on 7 June 2022, it completed the transfer of training for members of the Company's Risk Management Team on 2 August 2022 and informed the Company of significant risks and measures related to prevention and response to improve the Company's awareness and recognition regarding the operational risk culture.

►Intellectual Property Management Plan
The Company has long been dedicated to the field of natural plant extracts, investing significant resources in the R&D of exclusive formulas and advanced extraction technologies. To effectively protect R&D results (patents, trademarks, and trade secrets) and ensure the Company maintains a leading position in fierce market competition, this Intellectual Property Management Plan is formulated to create corporate value, enhance brand image, and reduce legal risks. 

1. Protection Measures 
(1). Patents 
        A. Full R&D Process Management: Establish a comprehensive patent management system covering the entire process from ideation and R&D to commercialization. Conduct rigorous technical searches and patent portfolio planning at the initial stage of R&D, and ensure patent quality through internal reviews and external expert consultations. 
       B. Talent Cultivation and Incentives: Pass on experience through project coaching and foster an environment that supports innovation to motivate R&D colleagues to actively participate in submitting proposals. 
       C. Strategic Layout: Align with the Company's technical and business development to maintain core competitiveness through intellectual property protection strategies. 
(2). Trademarks 
       A. Global Brand Layout: Conduct trademark registration and deployment in major countries worldwide according to business development needs to consolidate brand image. 
       B. Systematic Management and Maintenance: Manage trademarks systematically through a dedicated team, including pre-use clearance searches to prevent infringement, and periodic assessments of trademark status to phase out ineffective trademarks. 
       C. Active Control and Rights Enforcement: Continuously improve trademark management operations to avoid market counterfeiting and safeguard the Company's brand rights. 
(3). Trade Secrets and Confidential Information 
       A. Information Security Management: An Information Security Management System has been introduced and implemented, utilizing digital tools such as encryption mechanisms, identity verification, and access controls to strengthen protection; regular software audits and social engineering drills are conducted to raise information security awareness. 
       B. Systematic Confidentiality Control: A "Confidentiality Management System" was established in 2022 to record and manage competitive trade secrets in a systematic manner. 
       C. Implementation of Confidentiality System: 
            a. Internal Regulations: Employee employment contracts stipulate strict confidentiality clauses, regulating confidentiality obligations and legal liabilities during the term of employment and after departure. 
           b. External Contracts: Confidentiality agreements (NDAs) are signed with customers, suppliers, and partners to ensure mutual maintenance of confidential information. 

2. Execution Status 
(1). Regarding matters related to intellectual property management, the Company's major execution status in recent years is as follows: 
Promoting IP Management and Educational Training: 
       A. 2025 (Year 114): Executed the work for passing the Taiwan Intellectual Property Management System (TIPS) Level A certification. 
       B. 2024 (Year 113): Officially launched the preparatory work for the Taiwan Intellectual Property Management System (TIPS) Level A certification. 
       C. 2023-2024: Completed multiple educational training sessions for R&D units and all colleagues, covering topics such as ESG, trade secret protection, industry-academia technology transfer contracts, and confidentiality obligations. 
       D. 2021-2022: Completed the establishment of the IP management system for patents and trademarks, as well as the "Confidentiality Management System" and "Copyright Management System." 
(2). Certification Obtained: 
The Company passed the Taiwan Intellectual Property Management System (TIPS) Level A certification in 2025, with the certificate valid until December 31, 2026. 
(3). Regular Reporting and Review: 
The Company regularly reports the Intellectual Property Management Plan and its execution status to the Board of Directors. The most recent report to the Board of Directors was completed on December 18, 2025. 
(4). Acquisition of IP List and Achievements: 
       A. Patents: As of the end of December 2025, the total number of the Company's patent applications and registrations worldwide was 105 (including 29 Taiwan patents and 76 foreign patents), with invention patents accounting for 82.9%. 
       B. Trademarks: As of the end of December 2025, the total number of the Company's trademark applications and registrations worldwide was 488, of which 387 are validly registered trademarks and 89 are pending applications. 

►Investment in Green Bonds
In support of and commitment to environmental protection, in November 2024  Greenyn purchased TSMC’s 2022 1st Unsecured Corporate Bond (Green Bond) with a par value of NT$10 million (Bond Code: B618CV). Detailed bond information is available on the Market Observation Post System (MOPS).