Employee Work Environment and Safety Measures

The Company conducts an annual hazard identification assessment across all production lines. Potential risks related to the environment, equipment, tools, and materials are identified in advance, and preventive, protective, and corrective measures are implemented. Examples of these measures include:

• Safety awareness training for employees

• Warning signs and reminders

• Training for machine operators

• Installation of smoke detectors and temperature sensors

• Provision of safety shoes and heat-resistant gloves

• Installation of safety light curtains and manually operated safety switches

• Strengthened equipment inspection and approval procedures

In addition, the Company conducts annual employee health check-ups, organizes disaster prevention drills, and arranges for a physician to provide on-site medical consultation at the factory every month.

Occupational Health and Safety

Occupational Health and Safety Policy and Management System

IRON FORCE follows ISO 45001:2018 Occupational Health and Safety Management System and has established the "Occupational Health and Safety Management Regulations", "Occupational Health and Safety Management Plan", and the "Environmental, Health and Safety Risk and Opportunity Assessment Procedure". The applicable scope covers all workers (employees, contractors, and visitors) at the IRON FORCE Taipei Head office and Nantou Factory, achieving 100% site coverage.

To evaluate the effectiveness of the management system, IRON FORCE commissions an external third-party certification body annually to conduct an external audit of the ISO 45001:2018 Occupational Health and Safety Management System. The 2024 external audit was conducted and successfully passed.

ISO 45001:2018 External Audit Certificate

To implement and promote various occupational health and safety programs, IRON FORCE has established an Occupational Safety and Health Committee, incorporating health and safety issues into regular discussions. The committee reviews relevant safety and health management plans, including training plans, improvement measures for the working environment, hazard prevention and control, internal audits, contractor management, and health promotion. The goal is to continuously create a comfortable and safe working and living environment for employees. Employees can also provide suggestions via phone or email to their supervisors or members of the Occupational Safety and Health Committee for discussion during meetings. Occupational safety and health laws and regulations are communicated to all employees via email or bulletin boards to ensure access to safety and health information.

Hazard Identification and Risk Assessment Management

To identify internal and external issues related to organizational and system management capabilities, and to understand the needs and expectations of workers and other stakeholders, IRON FORCE incorporates these aspects into environmental, health, and safety management for the purpose of sustainable operations. IRON FORCE has established the "Environmental, Health and Safety Risk and Opportunity Handling Procedure" and the "Hazard Identification and Risk and Opportunity Assessment Management Procedure". A risk and opportunity assessment team is convened annually by the department head to conduct hazard identification and assess operational safety risks and opportunities.

The assessment identifies potential risks of loss to stakeholders or service provision, environmental impacts, personal injuries, or health hazards arising from various organizational activities, or determines whether there are opportunities to improve EHS performance. Based on factors such as time sensitivity, impact on system management capabilities, and severity, risks are assessed and corresponding control measures are taken. Strategies and action plans are formulated according to the risk level to continuously improve and reduce hazard risk values. Identified risks and opportunities and their corresponding actions are regularly discussed during management review meetings to confirm the effectiveness of implementation.

In 2024, in addition to fire emergency drills, internal emergency drills were conducted for information systems, production lines, and environmental protection equipment. These simulations of abnormal events effectively improved employees’ response capabilities and reduced the severity of accidents

■ Measures to Prevent or Mitigate Occupational Health and Safety Impacts

Occupational Accident Investigation Procedure

To ensure that each unit can respond promptly to occupational accidents and minimize losses, IRON FORCE has established the “Occupational Accident Management Procedure.” From the moment an incident occurs, it must be reported step by step to the supervisor of the division within one working day, using the “Incident Notification Form.”

In cases where an employee is injured and requires medical attention, hospitalization, or results in death, the incident must be reported to the division head within one hour and to Head office within two hours.

After reporting, the department where the accident occurred must investigate and analyze the incident and complete the “Incident Notification Form.” The initial report of the incident must be submitted within one working day.

■ Occupational Accident Notification Flowchart

Occupational Health and Safety Training

To ensure that all employees understand occupational health and safety regulations and are familiar with the company’s safety and health management mechanisms, IRON FORCE provides training according to legal requirements and job demands. This includes:

• General occupational health and safety training for new and transferred workers

• On-the-job safety training

• First aid personnel training

• Supervisor safety training

• Hazard communication training

■ Overview of 2024 Occupational Health and Safety Training

Occupational Health Services and Promotion Activities

To build a friendly and healthy workplace, IRON FORCE implements a labor health protection plan based on the Occupational Safety and Health Act and the PDCA management cycle. In addition to regular care by on-site nurses, services include:

• On-site physician services

• First aid training

• Maternity health protection regulation training

• Post-health-examination follow-up seminars

• Promotion of health-related information

IRON FORCE believes that building a culture of occupational safety and health requires strengthening employees' knowledge. Through internal and external meetings, training, health education materials, and health promotion activities, we disseminate safety and health information to raise awareness.

Employees are reminded to prioritize personal safety and report hazards encountered in the workplace.

■ 2024 Health Promotion Activities

To reduce the likelihood of fire incidents, IRON FORCE has implemented various preventive measures, including the installation and regular inspection of fire safety equipment, fire suppression and evacuation drills, and the development of emergency response plans. In 2024, we conducted two fire drills to enhance employees’ response capabilities in the event of a fire. No fire-related incidents occurred in 2024, demonstrating the effectiveness of the company’s fire prevention advocacy and equipment.

■ 2024 Fire Drill Implementation Plan and Status

Going forward, IRON FORCE will continue to strengthen supporting measures related to occupational injuries and illnesses, including but not limited to enhanced safety awareness training, reinforced inspection and maintenance of safety equipment, and the establishment of a more comprehensive risk assessment mechanism. We will conduct regular reviews and steadily move toward the goal of zero occupational incidents, ensuring a safe and healthy working environment for every employee.