Corporate Governance Implementation

Executive compensation includes a fixed monthly salary administered in accordance with the Company’s Salary Management Regulations, as well as year-end or quarterly bonuses and employee remuneration determined based on annual operating performance. Compensation levels are determined according to job grade, position, responsibilities, and individual performance. Performance evaluations consider the Company’s overall profitability, growth, target achievement, operating performance, and ESG-related corporate governance indicators.

The policies, standards, and structure for director and executive compensation are reviewed by the Remuneration Committee in accordance with its responsibilities, and its recommendations are submitted to the Board of Directors for discussion.

Sustainability performance indicators are incorporated into the performance targets of the President and senior executives and are linked to variable compensation. Senior management bonuses are determined based in part on the achievement of annual sustainability targets, including:
•Corporate governance ranking
•Greenhouse gas emissions reduction
•Green electricity usage rate
•Water and energy conservation performance
•Information security management performance
•Sustainable supply chain management
•Occupational safety and health performance

Kinsus places a strong emphasis on integrity and ethical conduct among its employees. The Company has established an Ethics Policy, Code of Conduct, and Integrity Management Procedures. The Ethics Policy is signed by the Chairman and communicated to internal and external stakeholders through the Company’s official website and notices posted at its facilities.

The Company provides training on corporate social responsibility and business ethics for employees and requires all new hires to sign an Integrity, Anti-Corruption and Confidentiality Commitment upon joining the Company.

Business integrity training covers topics including the prohibition of improper benefits, information disclosure, intellectual property rights, fair business practices, advertising and competition, identity protection and non-retaliation, responsible mineral sourcing, and privacy protection. Total training hours amounted to 352 hours in 2025.
•New Hires: 116 training sessions were conducted, with 1,520 participants in 2025.
•Current Employees: Awareness and training activities reached approximately 6,848 employees in 2025.

All business partners are expected to adhere to the highest standards of integrity set forth in the Company’s Ethics Policy, Code of Conduct, and Integrity Management Procedures. Kinsus is committed to embedding integrity into its corporate culture and management philosophy.

To strengthen ethical business practices, the Human Resources Division is responsible for formulating integrity management policies and preventive measures, as well as overseeing their implementation. The implementation status of business integrity was reported to the Board of Directors on December 22, 2025.