Sustainable Management Approach

ESG

Gamania values the rights and interests of its internal and external stakeholders and has established the “Corporate Sustainable Development Best Practice Principles.” By leading through its own actions and extending its influence to society and the environment, Gamania aims to create positive benefits both within and beyond the organization. In 2019, the Board of Directors resolved to approve the establishment of the ESG Committee, with the Chairman serving as the committee chair and the CFO as the convener. At the end of 2021, the Board of Directors further approved the establishment of the “Office of Sustainability Planning” under the ESG Committee. This office reports annually (at least once a year) to the Board of Directors on its implementation results and is responsible for promoting and integrating the ESG task forces.

The key projects for 2025 include the overall planning of the ESG sustainable strategy blueprint, compilation of the sustainability report, greenhouse gas inventory and inspection, plastic reduction declaration and strategic carbon reduction, optimization of institutional investor evaluation, human rights due diligence, development of maternity protection programs, digital content responsibility management, and influence in social welfare activities.

Sustainable governance

There are six functional ESG task teams, which are coordinated and managed by the unit managers from the Chief Financial Officer’s Office, Chief Strategy Officer’s Office, Enterprise Communication Office, Human Resources Office, Gamania Cheer Up Foundation, and Internal Service Division, respectively, to implement the corresponding ESG tasks. The ESG Committee convenes at least one meeting every quarter. The Board of Directors grants full authorization and gives guidance to the ESG Committee in terms of the sustainable development strategies it proposed and the implementation thereof, and regularly follows up as well as overseeing the annual material matters related to ESG, to ensure the effectiveness of the implemented sustainability projects.

Analysis of material topics and management

【Identification of Material Topics】

Gamania follows the process for determining material topics set out in GRI 3: Material Topics 2021, together with the applicable GRI reporting principles. Based on its business activities and domestic and international trends, Gamania identified a total of 17 sustainability topics. Through double materiality analysis, it further assessed the inside-out and outside-in impacts associated with each topic. In addition to considering the potential financial impacts of sustainability topics on Gamania’s operations and business, the analysis also considered the positive and negative impacts of Gamania’s operations and business activities on society, the environment, and people.

【Material topics identification process】

Compile the list of sustainability topics

Identify sustainability issues and trends receiving attention in Taiwan and internationally, including the World Economic Forum (WEF) Global Risks Report, key industry issues identified by S&P, disclosure topics in the SASB Software & IT Services industry standard, ESG ratings, and issues of concern to investors. Gamania also reviews the material topic lists of benchmark companies and, through analysis and screening, identifies a total of 17 sustainability topics applicable to Gamania.

Assess financial materiality and impact materiality

Through double materiality analysis, assess both the extent to which each topic affects Gamania's finances and operations and the magnitude and likelihood of Gamania's impacts on the economy, environment, and society. The assessment considers the potential outside-in impacts of external issues on Gamania and, from an inside-out perspective, the impacts of Gamania's activities on the economy, environment, and society.

Analyze potential financial impacts on Gamania
Distribute the "Gamania 2025 Financial Impact Assessment" questionnaire to assess the magnitude of the potential positive and negative financial impacts of the 17 sustainability topics on Gamania.

Analysis of the economic, environmental and social impacts
Distribute the "Gamania 2025 Sustainability Impact Assessment" questionnaire to assess the scale/scope and likelihood of the impacts associated with the 17 sustainability topics. An additional assessment of catastrophic severity is conducted for negative impacts.

Double materiality analysis

For the impact materiality assessment, the likelihood and magnitude scores of positive and negative impacts are multiplied and then summed and averaged to determine the average impact score for each sustainability topic. Based on these scores, the sustainability topics are ranked separately according to the materiality of their positive and negative impacts. For financial materiality, the positive and negative scores for each topic are summed and averaged, and the sustainability topics are then ranked according to their financial impact scores.Taking into account both the degree of each sustainability topic's external impacts and its financial impacts on internal operations in terms of costs, revenue, reputation, and risk, Gamania identifies as double materiality topics those with significant impacts both inside and outside the organization.

Confirmation of material topics

Taking into account the rankings of sustainability topics by external and internal impact, together with the professional opinions of external consultants, Gamania selects nine material topics for the year.

Response to and disclosure of material topics

The Office of Sustainability Planning reported the results of the material topic identification to the ESG Committee, then presented it to the Board of Directors, and included them in the management scope of the Sustainable Development Committee with the authorization of the Board of Directors. The issues were also incorporated into the risk management process when necessary to continually improve various systems and accordingly enhance the performance of corporate sustainable development. Material topics are also publicly disclosed in the Sustainability Report and on the official website's Sustainability section.

The above identification process was subject to limited assurance by Deloitte & Touche in accordance with TWSAE 3000, “Assurance Engagements Other than Audits or Reviews of Historical Financial Information,” issued by the Accounting Research and Development Foundation in Taiwan.

Result of Identification of material Issues

The results of the materiality assessment of the 17 sustainability topics in 2025 are shown in the chart below. A score of at least 2 for both dimensions of double materiality was used as the screening threshold, and the seven highest-ranked topics were selected as material topics. In addition, given that employees are a critical asset to the Company’s operations, sound labor relations and the protection of employee rights help strengthen workforce stability and employee engagement, which in turn affect operating efficiency and long-term performance. “Labor Relations and Employee Rights” was therefore also included as a material topic. At the same time, in response to the growing risks posed by climate change, Gamania designated “Climate Change and Energy and Resource Management” as a material environmental topic and a key focus for ongoing management and action. Taking into account the above double materiality ranking and overall assessment, a total of nine material topics were identified for the year for ongoing communication with stakeholders. Compared with last year’s material topic determination results, three topics were newly designated as material topics this year: “Responsibility for Content,” “Climate Change and Energy and Resource Management,” and “Talent Attraction and Retention.” “Corporate Governance and Ethics” and “Human Rights, Diversity and Inclusion” were reclassified as general topics.

Management of material topics

Major Issues	Impact description	Significance to Gamania	Policies and commitments	Sustainable development strategy and targets	Impact on Value Chain	Corresponding chapter
Information security and privacy protection [Economy] [People]	Positive impact	Information security and privacy protection Secure data collection, use, and management, together with information security training, protect the human rights and privacy of stakeholders affected by data privacy issues and help prevent a range of harms.	Confidentiality agreements are signed with employees, customers, and business partners to maintain the confidentiality of information. At the same time, the "Group Information and Communication Security Management Committee" has been established, and the position of "Information Security Officer" has been created to oversee information and communication security matters, ensuring that information systems and network services operate reliably within a controllable level of risk. Related Policies: • Corporate Sustainable Development Best Practice Principles • Personal Data Protection Policy	Promoting Digital Responsibility	• Employees • Customers/ Consumers • Collaborating Partners	2.3.1 Information security management 2.3.2 Protection of network security 2.4.2 Personal data and privacy protection
	Negative impact	Poor information security protection and privacy leakage System outages, hacking or cyberattacks, or leaks of personal data (including employee and user data) may give rise to customer complaints, litigation, or disciplinary action. These incidents may not only harm rights and interests and damage the Company's reputation, but also result in additional response and remediation costs, thereby increasing operating costs.		Promoting Digital Responsibility	• Employees • Customers/ Consumers • Collaborating Partners
Responsibility for content [People]	Positive impact	Ensuring the Appropriateness of Game Content By implementing game content rating systems, Gamania protects consumer rights and interests, enhances transaction security and user trust on its platforms, and contributes to the development of a sound and responsible digital entertainment environment.	Following recommendations in international industry guidelines, Gamania has established 10 advertising ethics indicators as standards. Protection mechanisms and ongoing monitoring of fraud incidents in games help reduce users' risk of becoming victims of fraud. Related Policies: • Corporate Sustainable Development Best Practice Principles • Group Advertising Ethics Policy	Promoting Digital Responsibility	• Employees • Investors/ Shareholders • Customers/ Consumers • Collaborating Partners • Media and General Public	2.3.2 Protection of network security
Responsibility for content [People]	Negative impact	Inappropriate game content Failure to properly manage game content or maintain adequate anti-fraud mechanisms may allow false information, fraud, or inappropriate content to circulate. This could lead to consumer complaints and adverse public opinion, damage the Company's reputation, and negatively affect operating performance, revenue, and stakeholder rights and interests.		Promoting Digital Responsibility		2.3.2 Protection of network security
Business performance [Economy]	Positive impact	Good economic performance Sound business operations and the pursuit of sustained profit growth contribute to broader socioeconomic development and create value for business partners, local communities, countries, and the global economy.	Gamania actively advances digital transformation and sustainable development, demonstrating a diversified business strategy. In addition, climate-related risks and opportunities are assessed annually in accordance with the TCFD framework, and corresponding response strategies are formulated to protect the Company's assets and economic value from material losses arising from climate change.	Promoting Sustainable Management	• Employees • Investors/ Shareholders • Collaborating Partners • Media and General Public	1.1.1 Business overview 1.1.2 Financial performance
Business performance [Economy]	Negative impact	Inadequate operations Poor operating performance may jeopardize the Company's ability to maintain ongoing operations and result in losses for investors.		Promoting Sustainable Management		1.1.1 Business overview 1.1.2 Financial performance
Risk management [Economy] [People]	Positive impact	Adequate risk management Effective risk management strengthens business resilience, helps prevent economic losses, and protects stakeholder rights and interests.	Gamania establishes, implements, and maintains proactive risk management mechanisms; continuously monitors internal and external issues and changes in the operating environment; conducts business impact analyses; and develops effective and flexible response measures. These efforts reduce the likelihood and impact of risks within the Group's risk appetite, providing reasonable assurance that the level of risk borne by each unit is aligned with the Company's strategic objectives and supporting its commitment to uninterrupted business operations. Related Policies: • Risk Management Committee Charter • Risk Management Policy and Procedures • Corporate Sustainable Development Best Practice Principles	Promoting Sustainable Management	• Employees • Investors/ Shareholders • Customers/ Consumers • Collaborating Partners • Media and General Public	1.3.3 Risk management
Risk management [Economy] [People]	Negative impact	Inadequate risk management Failure to effectively implement risk management may prevent the Company from avoiding, mitigating, or responding promptly to risks, potentially resulting in material violations or losses and adversely affecting stakeholder rights and interests.		Promoting Sustainable Management		1.3.3 Risk management
Product and service innovation [Economy]	Positive impact	Continuous product and service innovation Through sound innovation management, the development of digital innovation, the integration of internal and external resources, cross-industry collaboration, and the creation of new business opportunities, Gamania provides customers with higher-quality and more innovative services while enhancing convenience.	Gamania actively invests in the development of proprietary IP and its pan-entertainment content portfolio. It also continues to introduce AI technologies and expand AI application scenarios as it works toward its goal of building a full-ecosystem internet entertainment enterprise and laying a solid foundation for sustainable growth.	Promoting Digital Responsibility	• Employees • Investors/ Shareholders • Customers/ Consumers • Media and General Public	2.1.1 Innovation investment and research and development 2.1.3 Patent achievements 2.2.1 AI Application 2.2.3 Innovative and diversified management
Product and service innovation [Economy]	Negative impact	Threats and hidden concerns of innovative technologies If innovative technologies are not adequately tested during introduction and application, or if the technologies are not sufficiently mature, they may result in a poor user experience, affect user retention, and ultimately have an adverse impact on revenue. The Company must also address technical issues arising from emerging technologies.		Promoting Digital Responsibility
Customer rights and service stability [People]	Positive impact	Maintenance of a high level of customer satisfaction Through sound customer relationship management and stable service delivery, Gamania continuously optimizes and improves the customer experience, strengthens customer trust, and enhances broader public confidence in digital services.	A centralized management system, combined with intelligent text-based customer service chatbots and interactive marketing modules, improves the efficiency of customer interactions and enhances the overall user experience. Gamania has established a high-availability dual-redundancy architecture and introduced the "Amazing Thor Smart and Secure Office Solution" to ensure stable, uninterrupted service around the clock. Related Policies: • Corporate Sustainable Development Best Practice Principles • Personal Data Protection Policy	Promoting Digital Responsibility	• Customers/ Consumers	2.4.1 Service and communication 2.4.3 Customer satisfaction
Customer rights and service stability [People]	Negative impact	Impact on customer rights and services A lack of customer relationship and service quality management may reduce overall service stability, diminish convenience for customers, and result in a poorer user experience.		Promoting Digital Responsibility	• Customers/ Consumers	2.4.1 Service and communication 2.4.3 Customer satisfaction
Labor-management relations and employee rights [People]	Positive impact	Good labor-management relations and protection of employees' rights Gamania provides strong employee benefits and reasonable compensation and maintains comprehensive mechanisms for listening and responding to employee opinions, fostering positive two-way communication.	Gamania Group is committed to protecting the fundamental human rights of all employees and stakeholder groups. It has established human rights-related policies that demonstrate the Company's commitment to respecting and protecting human rights and to treating all employees and stakeholders fairly. Related Policies: • Corporate Sustainable Development Best Practice Principles • Human rights policy • Occupational safety and health policy • Regulations Governing Sexual Harassment Prevention Measures, Complaints, and Disciplinary Actions	Promoting Positive Value	• Employees • Collaborating Partners	4.1.4 Compensation and benefits 4.1.5 Friendly workplace 4.1.6 Healthy workplace
Labor-management relations and employee rights [People]	Negative impact	Deterioration in labor-management relations and damage to employees' rights Failure to communicate effectively with employees and understand their views may lead to disharmonious labor relations. Likewise, failure to provide a secure working environment, strong employee benefits, and reasonable compensation may adversely affect employees' working rights and interests.		Promoting Positive Value	• Employees • Collaborating Partners
Talent attraction and retention [People]	Positive impact	Developing Professional Talent To improve operating performance, Gamania not only provides the education, training, and professional competency development required under applicable laws and regulations, but also develops talent development programs based on job responsibilities, business needs, and career development needs, expanding employee participation and cultivating outstanding talent.	Gamania is committed to creating a workplace that employees strongly identify with. Guided by the spirit of "Dare to Challenge," Gamania offers industry-leading benefits and provides comprehensive support for outstanding talent. A comprehensive learning environment and training roadmap provide employees at different levels with diverse training opportunities, supplemented by digital learning. Related Policies: • Corporate Sustainable Development Best Practice Principles	Promoting Positive Value	• Employees • Collaborating Partners	4.1.2 Talent recruitment and retention 4.1.3 Human resources development 4.1.4 Compensation and benefits 4.1.5 Friendly workplace 4.1.6 Healthy workplace
Talent attraction and retention [People]	Negative impact	Shortage and Loss of High-Performing Talent Failure to prioritize employee career planning and development, together with inadequate training and promotion systems, may reduce employee engagement and hinder the cultivation and retention of outstanding talent.		Promoting Positive Value	• Employees • Collaborating Partners
Climate change and energy and resource management [Environment] Positive impact	Positive impact	Reducing Carbon Emissions from Operations Developing energy management systems, improving electricity efficiency in offices, data centers, and base stations, and increasing the use of renewable energy help reduce dependence on fossil fuels, thereby mitigating greenhouse gas emissions and the pace of climate change.	Through the Sustainable Development Committee's management mechanism, Gamania has established a systematic and structured corporate governance framework that integrates existing internal control and risk management mechanisms, provides for regular reporting to the Board, and strengthens the link between the Board and climate change issues. Related Policies: • Corporate Sustainable Development Best Practice Principles • Environmental and Energy Management Policy	Promoting Environmental Friendliness	• Investors/ Shareholders • Collaborating Partners • Media and General Public	3.1.1 Climate governance 3.1.2 Climate Risk Management 3.1.3 Climate strategy 3.1.4 Climate Metrics and Targets 3.2.1 Environmental sustainability 3.2.2 Energy and resource management
	Negative impact	Energy Transition Pressure Insufficient development or procurement of renewable energy may delay progress toward carbon reduction and exacerbate climate change and environmental burdens.		Promoting Environmental Friendliness

Stakeholder engagement

To meet stakeholder expectations and fulfill Gamania’s corporate social responsibility commitments, we apply the five principles of the AA1000 Stakeholder Engagement Standard (AA1000SES): Dependency, Responsibility, Tension, Influence, and Diverse Perspectives. We also consider groups and individuals that affect the Company internally or externally. Through this process, Gamania identified five key stakeholder groups: employees, investors/shareholders, business partners, customers/consumers, and the media and general public. These groups are given priority in stakeholder communication. Going forward, Gamania will continue to consider international sustainability trends and further assess the inclusion of government/regulatory authorities and younger generations as stakeholder groups.

Stakeholders	Meaning to Gamania	Issues	Communication channel	Communication frequency
Employees	Employees are the most important asset to Gamania. Our creation of products, services, passion and culture have all been the accumulation of painstaking efforts of all Gamania employees. As such, we value the opinion of Gamania people greatly.	Corporate governance and ethics Business performance Information security and privacy protection Product and service innovation Talent attraction and retention	Questions raised by employees at Gamania Town Hall (employee meeting) are answered on the spot by the Group CEO. Where further follow-up is required, the relevant units are instructed to provide explanations through internal announcements after the meeting. Questions submitted by employees to the Welfare Committee are answered through the Committee's mailbox, either individually or to all employees. Whistleblowing mailbox: integrity@gamania.com Sexual harassment complaint mailbox: 995@gamania.com Gamania Express M on the intranet's teamgoal! Professional Manager of Group Human Resources Office: Huang, Meng-Lin Telephone: (02) 2658-8866 #1054 Email: ghq_hr@gamania.com	Held 4 Gamania Town Halls during the year. 3 large-scale Welfare Committee events 53 new hire orientation sessions. The program transitioned to fully online courses in July 2025, with a total of 758 training hours and 16,070 training participations. 212 E-Learning courses during the year, with a total of 15,536 training participations. 5 ad hoc lectures during the year, with a total of 169 training participations. Performance evaluation once a year
Investors / Shareholders	In order to identify key stakeholders on Gamania’s operations and decision-making, we have endeavored to maintain information transparency to safeguard investors’ rights.	Corporate governance and ethics Business performance Information security and privacy protection Risk management Customer rights and services	Senior Investor Relations Manager/Chen, Wei-Hsia Telephone: +886-2-2658-8866 #1019 Email: ir@gamania.com Stock Affairs Manager/Hsu, Ching-Hsien Telephone: +886-2-2658-8866 #1433 Email: fn-share@gamania.com	Convening annual shareholders' meetings and issuing company annual reports. Held 7 investor conferences or seminars. Updated 34 material information announcements. Published 131 important financial and operational news updates on the website. Responded to investors’ inquiries 245 times via email or dedicated hotline.
Collaborating Partners	In addition to maintaining a positive relationship with different software/hardware suppliers and developers, Gamania also actively participates in different associations as a member. Working together with our peers for the creation of a better digital entertainment industry is our common goal.	Corporate governance and ethics Business performance Information security and privacy protection Risk management Product and service innovation	Director of Gamania Group Business Negotiation/Global Business Office, Ma, Ting-Yu Telephone: +886-2-2658-8866 #1202	Underwent 1,140 hours of meetings for potential collaborations. Held 2 internal sharing sessions on digital entertainment market trends. Participated in 15 domestic and international digital entertainment exhibitions.
Customers / Consumers	Customer service is the key to corporate success, and has a significant influence on building brand loyalty, enhancing market competitiveness, and promoting business efficiency. Only with the support of customers and consumers can we operate permanently.	Business performance Information security and privacy protection Product and service innovation Talent attraction and retention Human rights, diversity and inclusion Green operations and cyclic economy	Hotline: (02) 2192-6100 Intelligent customer service (Chat Bot): Customer service helper Instant message service (IM): Customer service helper Problem Reporting Center (message board/email): https://service.antspw.com/MSGBoardUI/APPForm Response to messages on IOS/Android platforms FB fan private message reply: https://www.facebook.com/letsbeanfun	Built a 24/7 multichannel service model that integrates AI-powered solutions with human support. AI customer service handled more than 130,000 interactions during the year, addressing high-frequency and time-sensitive customer needs. The customer service team handled approximately 230,000 cases during the year, focusing on complex issues and critical aspects of the service experience. Through automated processes and human-AI collaboration, common inquiries receive an initial response within 2 minutes, while emails are answered within an average of 4 hours. Approximately 90% of customer cases are resolved at first contact, demonstrating Gamania's ability to continuously optimize services through data-driven management.
Media and General Public	Gamania Group operates across a diverse range of fields, including games, payments, e-commerce, media, digital commerce, and startups, forming a comprehensive full-ecosystem internet enterprise. With AI, big data, and platforms at the core of its development strategy, the Group is building a comprehensive entertainment ecosystem. Gamania Group attaches great importance to the rights and interests of consumers, and is also committed to providing players and users with convenient, diversified, and safe services.	Corporate governance and ethics Business performance Information security and privacy protection Customer rights and services	Deputy Spokesperson/Director of Enterprise Communication Office: Sun, Di-Lan Telephone: +886-2-2658-8866 #1024 Email: pr@gamania.com	Information published on the official Gamania Group website A total of 294 posts were published across Gamania Group's social media channels (Facebook, Instagram, and LinkedIn) during the year, generating 3,171,304 views and 52,813 interactions. A total of 83 press releases were issued during the year, resulting in 3,642 media reports across business and industry, gaming, lifestyle and consumer, and technology news. The Group hosted 12 corporate visits during the year, welcoming guests from municipal government agencies, business partners, investors, colleges and universities, international exchange organizations, and other groups. Community activities included supporting the Neihu Technology Park Development Association's blood drive, which involved 1,000 participants, and hosting a Christmas market with 16 vendors and live music performances.