Sustainability Governance Structure and Implementation

To fulfill corporate social responsibility and build a sustainable operating environment, Infinite Finance Co., Ltd established the Sustainable Development & Communication Department in December 2022 as a dedicated unit responsible for coordinating and promoting all sustainability-related matters, ensuring that sustainability strategies align with the company’s overall business direction.

In April 2023, the Board of Directors approved the Sustainability Development Best Practice Principles, serving as the company’s guiding policy for advancing sustainability initiatives. In the same month, Infinite Finance formally established the Sustainable Development Committee to oversee the company’s overall sustainability development efforts.

Organizational Structure of the Sustainable Development Committee of Infinite Finance

 

The Five Task forces of the Sustainable Development Committee — Responsible Units and Duties

The Committee is chaired by the Chairman, with the Vice Chairman & CEO serving as Vice Chairperson. Members are appointed by the Chairperson from among senior executives. In addition, executive teams are established according to business functions, each led by department heads designated by the Chairperson. The Sustainable Development and Corporate Communication Department serves as the executive secretariat, responsible for coordination and execution.

Infinite Finance plans to convene at least two Sustainable Development Committee meetings each year to regularly review and plan sustainability directions and initiatives. Annual plans and implementation results are submitted to the Board of Directors for review and supervision of the company’s sustainability performance.

Since 2023, the Committee has convened meetings twice a year:

• First half-year meeting: Focuses on the latest ESG trends and regulatory updates, and reports on the annual ESG plan, report preparation progress, and materiality assessment results.
• Second half-year meeting: Focuses on reviewing the annual ESG performance results and discussing proposed ESG initiatives for the following year.

At the end of each year, the company compiles and reports on sustainability implementation results to the Board of Directors for continuous monitoring and improvement. In 2025, the Committee convened two meetings respectively in April and September.

2025 Sustainable Development Committee Meeting Summary

Meeting	Date	Participants	Key Topics
First Meeting	April 30, 2025	ESG Committee members, task group representatives and independent director	Reported on the latest ESG trends and progress of ESG report preparation; discussed results of stakeholder materiality assessment and the 2025 ESG plan
Second Meeting	September 17, 2025	ESG Committee members and task group representatives	Discussed ESG proposals for 2026 from each task group and reviewed employee suggestions collected through the “ESG Good Ideas” campaign

ESG Report Preparation and Disclosure

Infinite Finance has established an ESG Report Preparation Task Force composed of representatives from business, administration, and other related departments. The task force regularly holds meetings and workshops to share the latest sustainability trends and reporting methodologies, strengthening internal sustainability awareness and capability.

• In 2023, the company published its first bilingual Infinite Finance Sustainability Report (2022 Edition), prepared in accordance with the Global Reporting Initiative (GRI) Standards.
• Since 2024, the bilingual sustainability reports were both assured by an independent accounting firm and, in compliance with regulations, were submitted to the Board of Directors for approval prior to public disclosure. This ensures transparency and the reliability of disclosed sustainability information.