Sustainable Governance Integrity

Business Integrity

“Business Integrity” is a core value of Acter’s corporate culture and a cornerstone of its corporate governance and operational management. We have established the “Ethical Corporate Management Best Practice Principles,” “Code of Ethical Conduct,” “Procedures for Ethical Management and Guidelines for Conduct,” and “Employee Code of Ethics” for compliance by all levels of management, employees, and business partners. To strengthen employees’ awareness of professional ethics, ethical conduct has been incorporated into performance appraisals. Acter has also established relevant codes of conduct and a clear and effective reward and disciplinary system. In addition, “Ethical Management and Sexual Harassment Prevention” has been designated as a mandatory course for all employees to ensure the effective implementation of the Company’s codes of conduct.

Zero Tolerance for Corruption
Acter upholds a strict zero-tolerance policy toward corruption and mandates all departments to comply with the Principles of Business Integrity. All forms of bribery, illicit political donations, inappropriate charitable contributions or hospitality, and unfair competitive practices are strictly prohibited. A risk assessment mechanism has been established to regularly analyze and evaluate business activities within the operational scope for potential integrity-related risks. Any suspected violations can be directly reported through the dedicated whistleblower channel (integrity@acter.com). In 2025, there were no incidents at Acter involving termination or non-renewal of contracts with business partners due to corruption-related violations.

Insider Trading Prevention
Acter has implemented the "Insider Trading Prevention Policy," which is publicly disclosed on the company website. The policy prohibits insiders, including directors and employees, from trading securities using material non-public information. To raise awareness, educational materials—including regulatory guidelines and case studies—are disseminated via email to directors and managerial officers on a semi-annual basis. In 2025, the materials were distributed on January 22, April 17, July 17, and October 17. Newly appointed insiders receive the educational materials monthly for six consecutive months starting from the month of appointment. There were no incidents involving insider trading in 2025.