To advance environmental sustainability initiatives, FFHC established a "Green Building Label Certification Program" team in 2010 and has progressively retrofitted self-owned premises into green buildings. As of the end of 2025, a total of 41 sites have obtained green building labels/certifications, including: (i) 38 retrofitted existing premises that obtained Green Building Labels issued by the Ministry of the Interior (including 30 Diamond-class, 2 Gold-class, 1 Silver-class, 2 Bronze-class, and 3 Certified-class buildings); (ii) 2 newly constructed buildings that obtained Gold-class Green Building Labels; and (iii) the London branch office building, which obtained the Building Research Establishment (BRE) "PASS" green building rating in the United Kingdom. FFHC targets a cumulative total of 50 sites obtaining green building labels/certifications by 2030. In addition, the headquarters building and the Sanmin and Taiping branches have been rated by the Ministry of the Interior as Existing Building Energy Efficiency Label Class 1+ (near-zero-carbon building), while the Hengchun branch has obtained Class 1.

To reduce carbon emissions generated from official business transport, FFHC encourages employees to use public transportation to commute to work. It has also established a shared EasyCard system for employees, enabling employees to use public transit for business travel. EVs, hybrid vehicles or vehicles with higher energy conversion efficiency are prioritized for evaluation when existing official business vehicles are up for replacement. As of the end of 2025, the Group had operated 213 hybrid official business vehicles, which accounted for 49% of all official business vehicles across the Group. The Group also signed a corporate carbon reduction program with Uber, which prioritizes the use of vehicles with less emissions while reducing the fuel consumption and carbon emissions of our official business vehicles. It has also set up EV charging stations at Zhongli Branch and Yanping Building for employees and customers. Regarding official motorcycles, conventional gasoline-powered motorcycles reaching the end of their service life are progressively replaced with electric motorcycles. By the end of 2025, the Group had replaced 129 motorcycles with electric models, representing 47% of all official motorcycles across the Group. These replacements are estimated to reduce carbon emissions by approximately 47 tCO₂e per year. ＊ In addition, battery swapping stations have been installed at seven locations, including the Zhongshan Branch, Dadaocheng Branch, Beitou Branch, Xinxing Branch, Caotun Branch, Yanji Dormitory, and IT building. Furthermore, the Group has established 15 employee dormitories in densely populated operating areas and remote regions throughout Taiwan, helping to reduce carbon emissions associated with employee commuting.

After evaluating the solar irradiation conditions of its operating locations, FFHC began installing rooftop solar photovoltaic (PV) systems at selected branch buildings in 2016. As of the end of 2025, FFHC had installed 27 rooftop solar PV systems. These systems contributed to a carbon reduction of 164.55 tCO2e in 2025. It has also established a target to generate and utilize 290 MWh of renewable energy in 2026.

To promote using renewable energy sources, the Group has signed green power wheeling agreements with renewable energy vendors and purchased green power compatible with the "Bundled REC System", which allows for direct deduction of electricity consumption from our Taipower bills while substantially reducing the amount of carbon emissions. From December 2021 to the end of 2025, 27 of the Group's business locations had utilized green power. 18,781,842 kWh in green power has been used cumulatively so far, and we expect to increase the share of green power year by year.

FFHC is devoted to promoting its green building policy, as well as reducing the effects of urban heat islands. The Group has built three "zero carbon green roofs" at its Wanhua, Huashan and Chang'an Buildings so far, which incorporate the concept of ecological hydroponics, aquaponics and landscape gardens. A rainwater harvesting system has been implemented to replenish the aquaponic system with water. Electricity generated from solar panels is used to support system operations, including water circulation, filtration, and purification. The aquaponics system combines the cultivation of vegetables and fruits above the water surface with fish farming below the surface. Fish waste serves as a nutrient source for plant growth, meanwhile, this system provides employees with a multifunctional green space for relaxation and recreation.

To support the Ministry of Economic Affairs' "Guidance Demonstration Project for Single-Account Multiple-User Renewable Energy Transactions," the Group has engaged tenants of its self-owned buildings in adopting green electricity under its Green Landlord Policy. As of the end of 2025, the Group had successfully engaged two tenants to use green electricity, with cumulative green electricity consumption reaching 18,232 kWh during 2024–2025.

To implement the concept of rainwater recycling and reuse, the Group has installed rainwater harvesting systems at the Headquarters Building, Yanping Building, and Zhongli Branch for landscape irrigation and toilet flushing. In addition, the Wanhua Branch has established a rainwater harvesting system for irrigation of its green rooftop. In 2025, the Group's total water consumption was 209.17 million liters. Tap water therefore made up 99.96% of the water consumption and 0.04% came from the Headquarters building basement’s overflow and rainwater. FFHC investigated water consumption at each company including operating sites.

In order to improve water use efficiency, the headquarters building introduced the "ISO 46001 Water Efficiency Management Systems". The Group also strengthened water resources management measures through the water use review and performance evaluation, including using a management and monitoring system to control the operations of each water pump. Water consumption at each operating site was regularly investigated to see if there was any leakage in the piping and facilities. Certified green water-saving devices such as water-saving tap fittings, 2-stage flushing toilets, and sensor-controlled urinals were also installed to reduce water usage. The Group also utilizes variable-frequency-controlled cooling towers to reduce energy consumption and minimize water evaporation losses. In addition, it has adjusted kitchen dishwashing procedures, installed grease traps, adopted environmentally friendly cleaning agents, conducted regular septic tank pumping and maintenance, and audited waste collection and disposal flows to improve water quality and reduce pollution. Furthermore, in 2025, the Group joined the Taipei Water Environment Patrol Team organized by the Taipei Department of Environmental Protection, continuing its efforts to implement water resource management.

FFHC strives to improve the performance of its IT equipment while phasing out old servers. It implements paperless teaching, paperless meetings, paperless service rendering, and paperless office administration, including: The entire credit investigation/credit extension procedure is run on the system, which automatically introduces data from the Joint Credit Information Center, as well as account consolidation for domestic and overseas group account holders. Digitalizing branch marketing, transaction processing, payment processing, and accounting operations; establishing a Digital Content Broadcasting System (WMS) at 183 branches across Taiwan, enabling real-time remote management of branch displays and the distribution of marketing and promotional content, thereby advancing paperless marketing initiatives.

To maximize waste sorting and resource recycling, each Group company has established annual resource recycling targets and tracks waste recycling/sorting and garbage removal volumes at domestic operating locations. The Group has also eliminated individual waste bins in offices and replaced them with centralized waste sorting and recycling stations on each floor. In addition, the Headquarters Building pioneered the establishment of a Resource Recycling Experience Zone, encouraging employees to practice waste sorting and supporting one of the National Development Council's 12 Key Strategies for Net-Zero Emissions by 2050 – "Resource Recycling and Zero Waste".

To support the implementation of the internal carbon pricing policy and to reduce Scope 2 (electricity) carbon emissions, First Bank continues to organize the "carbon management and electricity conservation competition for domestic operating departments". Reduction targets are allocated to each domestic operating department. The achievement status of each department's electricity-saving targets is announced on a quarterly basis. After the end of the year, the target achievement rate is calculated and results are disclosed. From 2021 to 2025, a total of 91 commendations were granted to personnel of high-performing departments that met their targets, including tellers and assistant supervisors. Departments that fail to meet their electricity-saving targets are issued an internal carbon pricing report so that they understand the carbon emission fees that would be incurred due to excess emissions, and are required to propose a decarbonization plan for improvement.

The type of internal carbon pricing adopted is an implicit price. The pricing basis is calculated using the cost per ton of carbon reduction derived from actual decarbonization measures and related investments (including costs associated with green electricity transfer, green building improvements, and rooftop solar PV installation works, etc.). Equipment cost-benefit analyses are conducted accordingly. Based on the calculation, the cost per ton of carbon reduction in 2025 was NTD 4,358, equivalent to approximately USD 140 per tCO₂e.

In 2025, domestic operating departments cumulatively saved approximately 1.037 million kWh of electricity compared with the base year (2022), corresponding to an emissions reduction of approximately 491.88 tCO₂e. Through investments in decarbonization measures and the departments' own electricity management, the potential external carbon cost reduced as a result of lower emissions amounted to NTD 2.143 million. The internal carbon price implied by the competition results and the corresponding energy-saving performance have also been incorporated into the evaluation of all premises renovation projects and into the review of purchased electricity expenditures and savings, serving as decision-making references for the Group's overall resource allocation and operating strategy. In addition, First Securities and First Financial AMC have also organized electricity-saving competitions since 2024 to strengthen the Group's overall decarbonization effectiveness.

Furthermore, since 2014, the Company has encouraged employees to submit proposals on environmental protection and energy-saving measures. Cash rewards are granted when proposals are adopted. In 2025, a total of 13 proposals were submitted, of which 3 were approved and adopted.

The Company has established an employee cafeteria in the headquarters building and obtained the Ministry of Environment's Eco-friendly Restaurant certification. In 2025, the cafeteria received dual two-star certifications from the Ministry of Environment, namely "Green Dining Table" and "Traceability Restaurant". Ingredients are sourced daily from nearby organic farms, effectively reducing the food-mileage carbon footprint. The cafeteria provides reusable circular tableware and cleans them with eco-friendly detergents. In addition, the first Wednesday of every month is designated as a "Vegetarian Day", encouraging employees to reduce carbon emissions and protect the planet through everyday dietary choices.

Since 2023, the Company has also converted kitchen waste from the eco-friendly restaurant into fertilizer through sorting, collection, resource recovery, and the use of fractal accelerated fermentation technology. As of the end of January 2026, 6.5 metric tons of kitchen waste had been collected, producing 2 metric tons of organic cultivation medium. A "Green Gold Fertilizer" registration certificate was issued by the Ministry of Agriculture. The fertilizer has been applied at the head office, the Yanping Building, various green-roof gardens, and low-carbon communities.