Upholding the management philosophy of "strengthening integrity governance and advancing toward a sustainable future," the Group fully integrates environmental, social, and governance (ESG) principles into its business strategies. In 2025, the Sustainable Development Committee was elevated to a board-level functional committee to coordinate and promote related tasks, thereby strengthening decision-making and supervisory mechanisms. Through the cross-subsidiary collaboration framework, the Group advanced six key aspects: corporate governance, responsible finance, sustainable financial products and services, employee care, environmental sustainability, and social engagement. At the same time, ESG performance was incorporated into subsidiary evaluations to deepen the sustainability culture and improve execution efficiency, ensuring that sustainability strategies are implemented in both daily operations and long-term development.

FFHC is committed to responsible finance and continues to strengthen ESG integration mechanisms in credit extension, investment, and financing decisions. For industries with high carbon emissions and elevated environmental risks, the Company has established differentiated credit policies and limit control systems, while incorporating the Equator Principles into project financing procedures. Through systematic ESG assessment tools—including environmentally sensitive area analysis, water resource and forest risk assessment‒the Company further enhanced investment and financing quality and risk management capabilities. In addition, following the framework of the Task Force on Climate-related Financial Disclosures (TCFD), the Group continues to refine climate risk identification, scenario analysis, and financial impact quantification mechanisms, while establishing short-, medium-, and long-term management objectives and key performance indicators (KPIs). Transparency in information disclosures was also strengthened, and related achievements have received the highest level of assurance from the international certification organization BSI for five consecutive years. Meanwhile, the Group actively aligned with the IFRS Sustainability Disclosure Standards (S1 and S2), progressively integrating financial and sustainability information.

On the path toward achieving "Net Zero Emissions by 2050," FFHC follows the Partnership for Carbon Accounting Financials (PCAF) and the Science Based Targets initiative (SBTi), targeting the limitation of global temperature rise to 1.5°C. The Group has implemented carbon reduction actions such as expanding green electricity procurement and introducing internal carbon pricing, aiming to reduce carbon emissions by 63% by 2035 compared with the 2022 baseline year. In terms of green finance promotion, the cumulative approved amount of domestic and overseas green financing reached NT$229.12 billion by the end of 2025. The "Sustainability Linked Loan," which incorporates corporate environmental performance improvement indicators into lending considerations, served 865 borrowers with a cumulative approved amount totaling NT$1,090.4 billion. The Group also provided funding for projects that improve environmental benefits, such as pollution control, green transportation, green buildings / green factories, and energy and resource conservation. In addition, sustainable development financial bonds were issued and sustainable development time deposit programs were launched, with funds allocated to support renewable energy projects such as solar and wind power installations, as well as social housing financing. These efforts encouraged enterprises, investors, and depositors to invest in the clean energy sector. The Group also continued to further its own carbon reduction actions, with 41 locations certified with green building labels and 27 solar-powered branches established by the end of 2025, steadily increasing renewable energy utilization and energy efficiency while promoting and implementing sustainability awareness through environmental education and innovative applications.

In support of the United Nations Sustainable Development Goals (SDGs) to provide financial services to vulnerable groups and rural communities, FFHC actively promotes inclusive finance and expands financing services for domestic small and medium-sized enterprises (SMEs). By the end of 2025, outstanding SME loans exceeded NT$1 trillion, maintaining the highest market share among domestic banks for 16 consecutive years. The Company also assists small enterprises in obtaining working capital and collaborates with government programs such as the "Small Business Owner Loan Program," under which 23,591 cases were approved in 2025. Through the online loan application platform "Micro Enterprise e-Services," small and micro businesses are able to quickly access startup and operating funds, with 4,487 applications processed in 2025. Furthermore, to provide care to our aging society, the Company provides retirement planning services through the "e-First Intelligent Wealth Management" platform. By the end of 2025, trust assets under elderly and disability trusts reached NT$41.955 billion, while newly approved reverse mortgage loans amounted to approximately NT$2.299 billion. The Company also integrates charitable resources to support the disadvantaged and promotes awareness of digital tools, wealth management, trusts, and anti-fraud measures, thereby conveying the value of digital inclusive finance.

In response to increasingly sophisticated financial fraud schemes, the Group actively promotes anti-fraud awareness campaigns and develops related control measures. These efforts include introducing AI technologies in RegTech compliance supervision, fraud prevention, and financial exploitation prevention, as well as enhancing employee training for frontline customer care. The Group also participates in the "Eagle Eye Anti-Fraud Alliance" established by Taiwan's National Police Agency, MOI in collaboration with financial institutions and signed a memorandum of understanding (MOU) with the Taiwan High Prosecutors Office on a “Suspicious Transaction Analysis Mechanism" project to jointly build an anti-fraud protection network. In addition, the Group continues to promote financial anti-fraud education and financial literacy programs in elementary and junior high schools, as well as indigenous and new immigrant communities, enhancing public awareness and resilience against fraud. The Group also continues advancing FinTech applications and expanding digital accounts and mobile banking services, while introducing consumer carbon footprint inquiry services and sustainability information tools to help customers integrate sustainability concepts into daily life and improve the overall service value and their user experience.

FFHC has been actively building a gender-equal and gender-friendly work system and workplace environment. The proportion of female employees and the average remuneration of female managers are both higher than those of their male counterparts. Furthermore, as part of its efforts to create a workplace environment conducive to mothers’ health, the Company provides maternity (prenatal checkup) leave and paternity (prenatal checkup) leave that exceed legal requirements, in addition to increasing employee childbirth subsidies to NT$250,000 for a third child and beyond. Female employees who undergo invasive fertility treatments are eligible for two days of fully paid "Fertility Treatment Leave." Through these initiatives, the Company strives to realize its business vision of a "Happy Workplace" and has been selected by the Occupational Safety and Health Administration, Ministry of Labor, as a "Healthy Workforce Sustainability Leading Enterprise" for three consecutive years

The Group’s long-term commitment to ESG achievements has received extensive domestic and international recognition, including continuous inclusion in the three major international sustainability indexes, DJBIC, MSCI, and FTSE. It also remains the only financial institution to have won the highest honor, the "Excellence Award," of the National Enterprise Environmental Protection Awards six times. In the CDP evaluation, the Group achieved "3A" ratings in three major aspects: climate, water, and forests, ranking among the top 23 worldwide. Furthermore, FFHC is a member of the ESG initiative platform for state-owned financial institutions and the Sustainable Finance Pioneers Alliance established by the Financial Supervisory Commission, continuing to exert influence in advancing sustainable development.

Looking ahead, FFHC will continue strengthening its sustainability governance framework, enhancing climate risk management and transition finance strategies, and actively aligning with international standards. The Group will provide diversified sustainable finance solutions and work together with supply chain partners, customers, and shareholders to accelerate sustainability transformation and jointly realize the vision of sustainable development.