Delpha Construction attaches great importance to integrity. Board of Directors and management strive to internalize “Corporate Integrity” as a corporate culture, and are expected to implement the concept of corporate integrity management, abide by laws and regulations, and ethical standards. The Corporate Governance Office, Legal Office and Financial and Accounting Department serves as the integrity management promotion team responsible for promoting the operation of corporate integrity management. In addition to complying with Delpha Construction Law, Securities Exchange Law, Commercial Accounting Law and other rules and regulations, and adhering to the corporate culture spirit of “cultivating space and caring for the earth”, Delpha Construction has formulated and implemented various ethical standards with the business philosophy of integrity, fairness, transparency, self-discipline and responsibility policies, establish good corporate governance and risk control mechanisms, and seek the sustainable development of Delpha Construction. In May 2022, the Company established the Integrity Management Committee, composed of all Independent Directors, to drive the operation of corporate integrity management. Subsequently, on August 12, 2025, the Sustainable Development and Nominating Committee was established to replace the Integrity Management Committee and continue its functions regarding the promotion of the Company's integrity management operations.

In May 2022, the Company established the Integrity Management Committee, comprising all independent directors, to oversee and advance corporate integrity practices. On August 12, 2025, the Company formed the Sustainability and Nomination Committee, which replaced the Integrity Management Committee and assumed its responsibilities related to integrity management.

The Committee operates under the Board of Directors and consists of at least three Board members, with independent directors forming a majority. Its term coincides with that of the current Board. The Committee meets at least once annually. The Corporate Governance Office serves as the administrative unit, supporting the Committee with agenda planning, meeting notifications, meeting administration, minutes preparation, and other related tasks.

The corporate governance-related principles formulated by Delpha Construction in recent years are as follows：

Delpha Construction has established the "Integrity Management Principles", "Sustainable Development and Nomination Committee Procedures" and the "Integrity Management Operating Procedure and Guideline", which require directors, managers and all employees to conduct themselves in an ethical manner and not to engage in fraudulent intent or deceptive behavior; strictly prohibit the use of company property, non-public information or the use of their positions to gain improper benefits for themselves or their relatives; ensure that employees do not engage in fraudulent behavior, misconduct, leaks or lies; require employees not to accept invitations from vendors for entertainment or financial gifts; and require employees to maintain confidentiality with respect to customer information in the process of operations.

• Delpha Construction has established the “Operation Procedures for the Processing of Material Information” and the “Operation Procedures for Prevention of Insider Trading”, it is forbidden for company insiders to use unpublished information on the market to buy and sell securities to protect the rights and interests of shareholders and the public.
• Delpha Construction applies the Ethical Corporate Management Best-Practice Principles for TWSE/TPEx List Companies, and takes the initiative to formulate relevant internal operating standard operating procedures, adheres to the highest standard of integrity management, supervises employees not to have corruption or related matters that are not in line with the principle of integrity, and actively requires internal employees to report through complaint channels and employee complaint mailboxes. Conduct assessments for all levels of management on an annual basis and incorporate integrity into the senior executive assessment program.
• Delpha Construction employees shall strictly abide by relevant regulations, such as the operational cycle control procedures, proactively report matters involving conflicts of interest or other ethical concerns, and implement non-compete mechanisms to prevent conflicts of interest.
• In order to ensure that the suppliers dealing with Delpha Construction abide by the integrity, it has been clearly stipulated in the " Integrity Management Principles " that the content of the contracts signed by the agents, suppliers, customers or other transaction partners that have business dealings with the company should be Including the compliance with the integrity management policy and the terms of the contract that may be terminated or rescinded at any time if the counterparty of the transaction is involved in dishonest behavior.
  Conduct integrity investigations on stakeholders such as customers and suppliers to avoid dishonest behavior that may damage the company's rights and interests, and hope that all stakeholders can understand and respect Delpha Construction's integrity management and ethical behavior standards.
• On November 12, 2025, the Company reported to the Board of Directors on the implementation and progress of its corporate integrity management initiatives for 2025.