WNC’s TCFD Report Achieves SGS “Pioneer” Rating for Third Consecutive Year

Hsinchu, Taiwan, September 10, 2026 — WNC’s TCFD Report has obtained the “Pioneer” level rating in SGS Taiwan’s TCFD Performance Assessment for the third consecutive year. SGS Taiwan recognized WNC’s robust climate-related management mechanisms spanning governance, strategy, risk management, metrics and targets, underscoring the company’s commitment to integrating sustainability governance into its core operations.

WNC has also established a strong climate governance framework to identify and manage climate-related risks and opportunities across short-, medium-, and long-term horizons. Furthermore, the company evaluated the resilience of its business strategies across diverse climate scenarios and pathways. With regard to risk management, WNC has integrated climate-related risks into its overall enterprise risk management system, and a comprehensive, well-defined verification mechanism has been implemented for greenhouse gas management.

WNC adopted the TCFD framework in 2021 and initiated independent third-party verification of its TCFD Report in 2024. The company rigorously evaluates the effectiveness of its climate governance and disclosure practices. Furthermore, the Board of Directors and senior management are actively engaged in climate-related governance to ensure that sustainability strategies are incorporated into corporate decision-making. WNC has also expanded its natural capital management efforts. In 2024, in alignment with the TNFD framework, the company inventoried its value chain’s dependencies and impacts on natural ecosystems. It further evaluated nature-related risks and opportunities and established management goals, key metrics, and action plans to support biodiversity conservation and enhance its positive contribution to sustainability.

In 2025, WNC’s Board of Directors approved the Risk Management Policies and Procedures, completing a comprehensive, top-down governance framework led by the Board and fostering a strong risk-aware corporate culture. Moving forward, WNC will continue to follow IFRS S2 standards to enhance its climate-related disclosures and stay aligned with the latest international regulations. By strengthening nature-related risk management and assessing their potential financial impacts, WNC will further integrate environmental and biodiversity factors into strategy formulation, risk management, and investment decision-making, driving more robust and comprehensive sustainability governance.