The SCSB believes that corporate growth must be rooted in human capital. Every employee is an asset worthy of investment and care. Accordingly, the SCSB has adopted the vision of “Developing Core Competencies to Strengthen Human Capital" as the strategic focus of its talent development efforts. In addition to formulating "The Regulations Governing Education Training" as the implementation framework, the SCSB takes into account its overall talent development framework, strategic objectives, and top-down training and development needs to design and execute the annual training plan and assess its effectiveness, thereby advancing its commitment to talent sustainability.

Branch Mentoring Program

To strengthen onboarding support and promote employee development among new hires, the SCSB has implemented a Branch Mentoring Program. This initiative helps new employees integrate into the workplace culture and enhance their professional competencies more effectively. Mentors are assigned to guide new employees for a six-month period. Upon successful completion of the mentorship and the mentee‘s successful completion of the probation assessment, mentors may be awarded promotion points, as an incentive for their contributions to employee development. To enhance mentoring effectiveness, the SCSB has established a dedicated online section titled “Mentor’s Warm Welcome Guide”, which compiles interactive tips and experience sharing. Detailed explanations of the mentorship program are also provided during onboarding to ensure both mentors and mentees fully understand their roles and mutual expectations. Each department is responsible for pairing mentors with new employees and reporting mentoring progress, enabling the Human Resources Department to track outcomes and continuously optimize the program. This initiative reflects the SCSB's strong commitment to talent cultivation and employee development.

Employee Training

To meet the training needs for employee development, the SCSB provided basic courses at all branches and departments, and established the SCSB e-College as the learning platform without time restriction. The SCSB provides diverse training methods and open learning classes. The courses are easy to access and the learning space has no restrictions. The employees can join the professional or knowledge-based courses on the e-learning system through the Internet, e.g., anti-money laundering, legal compliance, information security, and risk awareness. This way, the employees are able to access the convenient and efficient learning environment and evaluate the learning results based on their own needs. In 2025, all employees were also assigned to complete online courses such as "Integrity as Our Core Value" and "Financial Friendly Service Measures." These courses helped build collective consensus and reinforce the SCSB's service philosophy of "always placing customers' needs first," thereby deepening the cultivation of our corporate culture.

Certification subsidy plan

• Language proficiency is recognized as a critical element supporting employees‘ engagement in international communications and exchanges. Therefore, the SCSB has established foreign language subsidy standards, providing fixed-amount subsidies for language proficiency enhancement. As of the end of 2025, approximately 2,460 employees had obtained various language certifications. In alignment with the Financial Supervisory Commission’s policy to foster a bilingual financial service environment, the percentage of employees passing English proficiency tests accounted for 85.68% of the total workforce. Apart from language enhancement subsidies, operating departments are also empowered to assess and proactively apply for funding subsidies for other necessary certifications based on employees’ needs.
• To recognize overall financial professionalism and alignment with government policies, the SCSB launched a three-year“Fixed-Amount Incentive Program for International Professional Certifications and Government Policy Promotion Project Certifications” in 2024. Employees who obtain professional certifications issued by international institutions or certifications related to government policy promotion projects are granted fixed-amount incentives to encourage employees to obtain project incentive certifications.
• To enhance the professional capabilities of AML Center personnel in performing their duties, the SCSB implemented the "CAMS Certified Anti-Money Laundering Specialist Certification Subsidy Program" in 2025. The program encourages dedicated AML and counter-terrorism financing personnel at the AML Center to participate in the CAMS certification test. In 2025, 6 additional employees passed the test and obtained certification, bringing the cumulative total across the SCSB to 229 employees, accounting for 7.98% of the total workforce.

2025 average employee training hours and expense

Note 1. The total number of full-time female employees was 1,634, with total training hours of 99,211.64 hours and an average of 60.72 training hours per person.
Note 2. The total number of full-time male employees was 1,237, with total training hours of 71,726.80 hours and an average of 57.98 training hours per person.
Note 3. The total number of top-level management employees was 41, with total training hours of 2,022.94 hours and an average of 49.34 training hours per person; the total number of mid-level management employees was 101, with total training hours of 4,965.59 hours and an average of 49.16 training hours per person; the total number of entry-level management employees was 230, with total training hours of 15,759.48 hours and an average of 68.52 training hours per person; and the total number of non-managerial employees was 2,499, with total training hours of 148,190.43 hours and an average of 59.30 training hours per person.
Note 4. A dash “-” indicates that no employees of the respective gender and job level participated in training programs in 2025.
Note 5. The data in this table only covers the SCSB and does not include its subsidiaries. For the information of subsidiaries, including the Hong Kong subsidiary, SCSB Leasing, and AMK Cambodia, please refer to the Appendix.

Note 1. The employee count calculated in this table excludes part-time staff.
Note 2. The data in this table only covers the SCSB and does not include its subsidiaries. For the information of subsidiaries, the SCB (Hong Kong), the SCSB Leasing (China), and the AMK MFI (Cambodia), please refer to the Appendix

The SCSB adheres to the sustainable strategy of "Balanced and Growth". In terms of talent capital management, apart from talent selection, cultivation, and utilization, the retention of talent is also a crucial focus for the SCSB. The SCSB establishes the Employee Welfare Committee to organize employee clubs, various activities, and diverse benefits. Additionally, a portion of the revenue is allocated to provide multifaceted subsidies, discounts, and additional compensation reward mechanisms. Since 2020, the SCSB has established Employee Assistance Programs (EAPs) to provide counseling services, facilitating enhanced communication channels. Furthermore, the SCSB aligns with governmental regulations, demonstrating comprehensive care for employees in compliance with various legal policies and regulations.

Employee Caring

The SCSB treats employees like family members and places significant emphasis on their physical and mental well-being. Various welfare measures are regularly implemented, including comprehensive health checks for all employees. Additionally, a range of club activities and travel subsidies are provided, allowing employees to enhance their relationships and relieve stress outside of work. The SCSB also values the voices of its employees and has established the iTalking Employee Care Mailbox as a safe and confidential communication channel. Employees can use this platform to raise any work-related inquiries, suggestions, concerns, or requests for assistance. Furthermore, to aid employees in enhancing their professional skills and career development, a platform is provided for those seeking job transfers. These initiatives aim to boost employee morale and satisfaction, serving as catalysts for the SCSB‘s growth. Since 2022, the SCSB has implemented the "New hires caring program" and continued to carry out questionnaire surveys, telephone interviews, and other relevant measures in order to understand how new employees are adapting to their work, offer timely assistance, and collect employee feedback for relevant departments to adjust future business directions.

In 2025, to care for new employee adaptation, the SCSB conducted questionnaire surveys and follow-up phone calls for junior staff in business units who had worked for less than one year. Surveys were conducted in the 2nd, 5th, and 10th months, covering the "Onboarding Experience Survey", "Adaptation Survey", and "Work Engagement Survey". A total of 401 responses were collected. There were 17 questions across the three phases, each targeting workplace atmosphere, mentor awareness, and communication with the section chief in the first phase; expectation discrepancies, mentor effectiveness, communication with the section manager, work achievement, interpersonal relationships with colleagues, and cultural identification in the second phase; and work identification, career development, communication with supervisors, interpersonal relationships with colleagues, retention intention, and other suggestions in each phase. The statistical results showed that new employees gave high recognition to their overall interaction and communication with mentors, section managers, and section chiefs.

In addition, to strengthen new employees' confidence in work, the SCSB added voice feedback items to the three phases of questionnaire surveys starting from June 2025 and planned the "Positive Feedback Action". In September 2025, a featured mentor column was announced through internal messages to establish a positive learning effect. The SCSB also further called new employees who were willing to share their experiences and included their interaction stories with mentors in the quarterly publication, serving as replicable actions and learning examples for other mentors and strengthening the operation of the mentor system. In addition, encouragement messages left by new employees for the next new employees were compiled into new employee training materials and presented as a warm word-cloud wall, allowing new employees to feel the supportive and trusting team atmosphere created by the SCSB during new employee training. In November 2025, the new employee caring status was communicated at the business meeting, and new employees' pain points were summarized. Supervisors of all units were encouraged to care for new employees through practical actions, create a supportive and trusting team atmosphere, and enhance new employees' retention intention and growth momentum.

The SCSB collaborates with external professional consultants to implement an Employee Assistance Program (EAPs) to support employees, with the aim of fostering a healthy physical and mental workplace environment. The scope of EAPs counseling services covers work-related issues, family matters, parenting, relationships, interpersonal communication, self-exploration, emotional management, as well as legal consultations related to housing transactions, traffic accidents, divorce and alimony, and inheritance of property. Employees may access these resources through a free hotline, email, or face-to-face individual consultations, providing channels for stress relief and supporting a better balance between work and personal life. A total of 52 employees utilized these services in 2025. The Human Resources Department also shares EAP-related articles titled "Moments for the Mind" on a monthly basis, using a variety of themes to provide timely mental support through reading and to promote employees' overall well-being.

Employee Benefit (Full-time Employees)

Leave entitlements and wage benefits for female employees during menstruation, pregnancy (including prenatal check-ups and pregnancy-related medical leave), maternity leave, parental leave, and breastfeeding periods are clearly defined. In accordance with relevant regulations, the SCSB provides 8 weeks of paid maternity leave and 1 week of paid prenatal check-up leave for primary caregivers, as well as 1 week of paid paternity leave and prenatal accompaniment leave for non-primary caregivers. Moreover, the SCSB offers an additional 4 days of paid maternity leave beyond statutory requirements. Parental leave is not limited to female employees; all eligible employees are entitled to apply for unpaid parental leave, thereby enhancing support for employees in balancing work and family responsibilities. To further encourage female employees to return to the workplace after childbirth, the SCSB launched the "breast milk shipment subsidy" program in 2024. Under this program, each eligible employee may claim up to 12 reimbursements per year, with a maximum of NT$400 per delivery, fostering a family-friendly work environment.

Parental leave

Note: This table includes data for the SCSB only and does not cover its subsidiaries.

Nursing and Childcare

The SCSB currently provides dedicated lactation rooms at its Headquarters, Neihu, Jiaxin, Personal Banking, and Ren‘ai buildings for postpartum female employees, fostering a supportive environment. To further promote a family-friendly workplace and help employees balance work and family responsibilities, the SCSB has also partnered with Hess Educational Enterprise Co., Ltd. To offer corporate childcare services. Employees whose children attend Hess-affiliated preschools or after-school programs are eligible for tuition discounts and extended childcare hours.

Compensation And Incentives

The SCSB annually reviews employee compensation by considering market salary levels, the Consumer Price Index (CPI), and industry benchmarks. Salary scales are updated at least once every two years, with corresponding adjustments made to the starting salaries of new hires to ensure adequate wages at or above cost of living estimates or benchmarks. Bonuses are distributed during the Dragon Boat Festival and Mid-Autumn Festival based on the SCSB’s annual earnings. Year-end performance bonuses are determined through a performance-based evaluation system. At the end of each year, employee performance is assessed against individual annual goals and overall behavioral competencies. Following performance review discussions between supervisors and employees, final performance ratings are confirmed and serve as the basis for determining year-end bonuses. Employees with outstanding performance may also be considered for promotion and salary adjustments. Additionally, in line with public financial institutions, the SCSB offers employees preferential savings programs with set limits, as well as home loans in accordance with related regulations. In 2025, the average female-to-male salary ratio was approximately 0.86:1 for general staff, 0.98:1 for senior management, 1:1 for mid-level management, and 0.94:1 for entry-level management.

The average salary and medium of the salary of non-managerial employees

Note. The calculation of the disparity ratio is based on the percentage result of (2025 - 2024) / 2024.

Gender pay indicators

Gender pay indicators difference

Note 1. Salary includes monthly wages from January to December as well as position allowances. Bonuses include variable compensation such as Dragon Boat Festival and Mid-Autumn Festival bonuses, full attendance bonus, various subsidies, and other types of bonuses.
Note 2. Gender pay gap for salary = (Male salary – Female salary) / Male salary; Gender pay gap for bonuses = (Male bonus – Female bonus) / Male bonus.
Note 3. The gender pay data in this section covers only employees of the SCSB in Taiwan. It does not include employees with overseas income, overseas branch employees, or employees of subsidiaries (SCB, SCSB Leasing, and AMK; please refer to the Appendix).
Note 4. Managers on executive level refer to positions at or above the Executive Vice President level; general management level refers to entry-level, mid-level, and senior managerial positions below, but not including, the Executive Vice President level; non-management refers to employees without managerial duties.

All starting salaries at the SCSB exceed the minimum wage stipulated by the Labor Standards Act and do not vary based on gender or other factors. Gender pay indicators are disclosed annually in the SCSB's Sustainability Report. In addition, the SCSB reviews pay gap data from peer institutions to monitor gender disparities and implements relevant management measures, including the promotion of high-performing female managers to leadership positions, in pursuit of the goal of equal remuneration for men and women.

Long-term Incentive System

The SCSB continues to fulfill its care and commitment to employees by providing employee stock ownership trusts, various subsidies, and other welfare measures, and has been continuously included as a constituent of the Taiwan High Salary 100 Index and the Taiwan Employment 99 Index for multiple years.

Clawback provision: Under Article 5 of its Remuneration Management Regulations, unpaid deferred bonuses may be partially or fully forfeited in cases of misconduct, or forfeited in full upon voluntary resignation or termination before meeting retirement eligibility criteria.

Fair Performance Appraisal

• KPI goal management and performance ranking: To achieve the SCSB‘s organizational strategic objectives and enhance employee competitiveness, the performance management system is utilized to cascade strategic goals from the entire organization down to individual objectives within each department, for the organizational goals to cascade down and connect effectively to the individual objectives of the employee. Throughout the year, continuous communication and dialogue between supervisors and subordinates are conducted to review goal execution, identify actors for goal achievement and areas for improvement regarding occupational behavior, and provide timely feedback to employees. All the SCSB employees are required to participate in regular performance evaluations, which fairly assess their job performance through mechanisms such as goal management and performance ranking. The performance management system covers all employees, with a coverage rate of 100%.
• Team performance evaluation: To incentivize business departments to enhance operational efficiency and empower employees to execute annual strategic objectives collaboratively, the SCSB has established the “The Shanghai Commercial and Savings Bank Organizational Performance Evaluation Measures for Business Unit”, which sets group evaluation items and allocation according to each unit’s strategies for the year. Departments that meet or excel in their evaluations will be rewarded with bonuses to encourage teamwork efforts.
• Two-way (appraisal – feedback) appraisal mechanism and communication: After the top supervisor of the unit completes the final performance appraisal of the appraisee, the appraisal result is sent to the appraisee. The appraisee is asked whether he or she agrees with the appraisal form, and the appraisee may provide feedback to the top supervisor of the unit. This enhances two-way communication on the performance appraisal results between the appraisee and supervisor.
• 360-Degree performance feedback mechanism: In addition to self-assessment and supervisor evaluations in the annual performance appraisal, staff undergo service quality sampling assessments conducted by the Channel Management Department across all branches and support units nationwide. The Channel Management Department executes cross-departmental assessments and includes service satisfaction feedback in the assessment evaluation mechanism through mystery customer call-ins and the platinum customer service award, achieving multi-dimensional performance assessments.
• Agile communication: Furthermore, specific departments and project teams hold regular stand-up meetings or weekly meetings during daily operations to discuss business execution, pending tasks, and strategies for addressing execution challenges. This fosters a corporate culture of agile communication, ensuring effective and immediate communication between subordinates and supervisors.

Performance Appraisal Flow and Frequency

Freedom of Association and Collective Bargaining

The SCSB grants employees the freedom to associate, and there is an internal employee union available for employees to join voluntarily. Employees participating in the union receive equal treatment in all aspects, including but not limited to salary, bonuses, training, transfers, and promotions.

The percentage of employees participating in the employee union accounted for the following proportion of the total workforce

The SCSB holds quarterly labor-management consultation meetings with union representatives to communicate and discuss working conditions and related labor issues. The SCSB signed its first collective bargaining agreement in 2025, marking a significant milestone in promoting the institutionalization of labor-management cooperation.

Employee Work Experience Survey

Employees are the SCSB’s most important asset. To optimize the employee work experience and understand the feelings of employees, since 2022, the SCSB has commissioned an objective third-party external consultancy to carry out an anonymous employee engagement and satisfaction survey, inviting all active employees to participate. The scope of the employee experience survey has been expanded to include full-time employees worldwide, in order to understand employees’ evaluations of five dimensions, including meaningful work, supportive management, positive work environment, opportunity for growth, and leadership and trust. Happiness and stress levels were also included as survey dimensions. Through the systematic collection of feedback and cross-analysis with relevant indicators such as employee performance and turnover rates, the SCSB formulates strategies to optimize the talent experience and establishes the foundation for talent management planning in the following year. To further improve survey quality and analytical depth, starting from 2025, the SCSB adjusted its cooperating third-party professional institution and optimized the survey framework and measurement method to gain a more comprehensive understanding of employee feedback and organizational conditions.

Survey Results of Employee Commitment and Satisfaction

Note 1. The base date for the number of respondents is based on the period from January 1 to December 31 of the respective year. The total number of employees for each year is based on the number of employees in the SCSB as of December 31 of the respective year.
Note 2. The response rate is calculated by dividing the number of respondents by the total number of SCSB employees worldwide.

Short-, Medium-, and Long-term Indicators and Targets of Occupational and Environmental Health and Safety

Health Risk Evaluation

Overtime Management And Work-life Balance

The SCSB complies with the "Labor Standards Act" and other relevant regulations by clearly defining working hours, overtime, and leave policies in its "Work Rules", "Employee Compensation and Benefits Guidelines", and "Overtime Application Procedures". The total number of extended working hours may not exceed 46 hours per month. To promote work-life balance, the SCSB compiles a monthly list of employees whose clock-out times exceed 30 hours beyond regular working hours and reminds supervisors to adjust workloads as needed to safeguard employees' physical and mental well-being and ensure workplace safety. The SCSB also encourages employees to maintain a healthy work-life balance by including a special leave policy in the "Work Rules" and offering initiatives such as the "Travel Subsidy Program" to encourage employees to plan and take leave in advance. In cooperation with labor inspections conducted by regulatory authorities, the SCSB has maintained a clean record with no major deficiencies in recent years, underscoring its commitment to fostering a high-quality work environment.

The classification of employees' health conditions is executed based on the health check-up results. High-risk staff are arranged for interviews with labor health service medical personnel on an individual basis according to occupational safety plans, such as the Prevention Plan for Abnormal Workload-related Illnesses, Human Factors Hazard Prevention Plan, Maternal Health Protection Plan, and Middle-aged and Elderly Employee Adaptive Work Plan. Health education and medical advice are provided through interviews to protect the mental and physical health of employees and prevent diseases.

Employee Health Management And Health Promotion

The SCSB strives to uphold and care for employee health. The SCSB pays for the health examination for new employees. With regards to the health check-up for employees, a free health check-up is offered every three years, superior to legal requirements, and mobile health examination services are arranged in cooperation with accredited medical institutions. To demonstrate the SCSB’s emphasis on employee health, in 2025, the SCSB increased health examination subsidies. In line with the regular health check-up conducted every three years, employees are provided with health examination subsidies ranging from NT$3,000 to NT$7,500 based on age. In addition, the Employee Welfare Committee provides an additional NT$3,000 subsidy to promote employees' voluntary health management and protect their physical and mental health. In 2025, a total of 2,518 employees completed health check-ups.

For follow-up health management, the SCSB's occupational health service medical personnel classify employees' physical and health examination results, conduct on-site health service interviews, and provide health education for high-risk groups. In 2025, medical personnel conducted 15 and 96 on-site health services with doctors and nurses, respectively, interviewing 310 employees with an overall satisfaction rate of 92.4%.

Additionally, the PDCA approach is applied to understand employees' pain points through empathy. Furthermore, practical health promotion lectures and activities were planned to care for employees and encourage them to value their health. At the same time, the SCSB actively builds a comprehensive healthy workplace. In 2025, a total of 20 units at the Head Office building and branch offices all passed the Workplace Health Promotion Self-Assessment Certification.

In addition, the SCSB achieved outstanding results in health promotion and maternal protection and received multiple national and local recognitions in 2024:

• Healthy Workplace Mark: The Insurance Agency Department, Yuanlin Branch, and Savings Department Branch were awarded the Badge of Accredited Healthy Workplace – Health Promotion Mark by the Health Promotion Administration, Ministry of Health and Welfare. The Business Department was awarded the Badge of Accredited Healthy Workplace – Health Activation Mark.
• Excellent Breastfeeding Rooms: Breastfeeding rooms at the Head Office, Neihu, Chiaxin, Personal Banking, and Ren’ai buildings received the High Distinction Breastfeeding Room Certification from the Taipei City Department of Health for their complete facilities and considerate environment.
• Annual Outstanding Recognition: In 2024, the Head Office received the Health Communication Award for the National Excellent Healthy Workplace Award, demonstrating the SCSB’s long-term commitment to maintaining employees’ physical and mental health.

On-site Health Service is Provided by Contracted Occupational Health Service Physicians and Nurses

In 2025, there were zero cases of occupational diseases, permanent disabilities, or fatalities resulting from occupational accidents at the SCSB. There were zero severe occupational injuries and 20 recordable occupational injuries, all of which were traffic accidents occurring during business trips or commuting. The actual working hours were 5,669,904 hours, resulting in a recordable occupational injury rate of 3.53 (number of occupational injuries × million hours / actual working hours). No other workers experienced occupational injuries, and the overall average absenteeism rate for SCSB employees in 2025 was 0.26%, meeting the SCSB’s target of 0.5% for the same year.

Note 1. The definition of severe occupational injury is based on the "Regulations of the Examination of Injuries and Diseases Resulting from the Performance of Duties by the Insured Persons of the Labor Occupational Accident Insurance" issued by the Bureau of Labor Insurance, Ministry of Labor.
Note 2. Absenteeism rate = ((occupational injury and sick leave + sick leave + personal leave) / total working days) × 100%. Long-term absences due to serious illness were excluded from the 2025 absenteeism calculation.
Note 3. As mentioned above, before 2024, the calculation of sick leave and personal leave included menstrual leave and family care leave. In 2025, the SCSB optimized the absenteeism calculation method by excluding statutorily protected leave types, including family care leave and menstrual leave, to implement the principles of legal compliance and human rights protection. Through the adjustment of this indicator, the SCSB avoids creating leave-related pressure on employees through its management mechanism, supports employees in exercising their leave entitlements with peace of mind, and continues to build a friendly workplace environment that is both supportive and psychologically safe.
Note 4. The calculation scope for the 2025 absenteeism rate includes the SCSB's business locations in Taiwan, as well as its overseas branches and representative offices.

To strengthen employees' awareness of occupational safety and health, the SCSB continuously conducts education and awareness programs. Employees are trained to identify risks and evacuate from the workplace in a timely manner when facing imminent and serious threats to their life or health while performing their duties. In addition, the SCSB has implemented appropriate measures to ensure employees are protected from such risks and conducts occupational safety and health training in accordance with relevant regulations. In 2025, the SCSB arranged for all employees to partake in the "Ergonomic Hazards and Prevention in the Financial and Insurance Industry – Office Settings" online course, which achieved a 100% completion rate. The Administration Management Department is responsible for the annual inspection of fire equipment and AEDs to ensure that equipment at each location can effectively respond to emergencies.

Note: The training completion rate calculation for "Ergonomic Hazards and Prevention in the Financial and Insurance Industry – Office Settings" excludes employees on unpaid leave, long-term leave, new employees who joined in December of the current year, and overseas employees.

Employee Health and Safety Plan

To fulfill corporate social responsibility, protect the basic human rights of employees, suppliers, and business partners (e.g. customers), the SCSB strives to create an environment that ensures human rights and adheres to regulations of global branches where they are located. The SCSB agrees to and supports various principles disclosed in the "International Bill of Human Rights", "ILO Core Conventions on Labor Standards", "The UN Global Compact", and the "United Nations Guiding Principles on Business and Human Rights (UNGPs)". To eliminate any infringement or violation of human rights and reflect the responsibility of respecting and safeguarding human rights, the "SCSB Human Rights Policy" was formulated, and the "Employee Service Regulations" explicitly stipulate that employees should respect human rights in their daily work.

To strengthen the practice of human rights and ensure the protection of labor conditions, the SCSB has established 13 labor-management meetings across its head office and 12 business units in accordance with the Regulations for Implementing Labor-Management Meeting. These meetings are convened quarterly and composed of representatives from both labor and management, selected according to regulatory requirements. Discussion topics include compensation, working hours, employee benefits, and occupational safety, serving as a key reference for policy adjustments and system improvements. Through this mechanism, the SCSB actively promotes labor-management communication and cooperation, and is committed to continually enhancing the workplace environment.

On the other hand, the SCSB set up the "Workplace Sexual Harassment Prevention, Complaints, and Penalty Measures", "Sexual Harassment Prevention, Complaints, and Investigation Handling Measures" and the "Plan for Unlawful Infringement Prevention on Duty", which cover the prevention of workplace violence, workplace bullying, sexual harassment, and employment discrimination. The sexual harassment prevention section is available on the website, providing a complete complaint and handling system, and protecting employees from unlawful physical or mental injury at work. In 2025, there were 3 cases of unlawful infringement and harassment, including sexual harassment and non-sexual harassment, while performing duties. They were closed according to specified processes. In November 2025, an online course on "Sexual Harassment Prevention and the Prevention of Unlawful Infringement While Performing Duties" was arranged for the entire bank. To enhance gender sensitivity, awareness, and ability to recognize power differential relationships among management, an advanced course on "Sexual Harassment Prevention and the Prevention of Unlawful Infringement While Performing Duties" was arranged for managers. Additionally, in June and September 2025, relevant concepts and information on Employee Assistance Program (EAPs) consultation services were promoted through the Business Affairs Meeting to foster a healthy working environment.

Note 1. The total number of employees with monthly accumulated overtime hours exceeding 30 hours in 2025, from January to December, divided by the total number of employees in the SCSB, excluding locally employed personnel in overseas branches.
Note 2. In 2025, a total of 67 employees exceeded 30 hours of overtime work per month. After appropriate care and adjustments to workload by the SCSB, all employees showed improvement and did not violate the regulations regarding overtime hours stipulated in the Labor Standards Act.
Note 3. The total number of cases utilizing Employee Assistance Programs in 2025 divided by the total number of employees in the SCSB, excluding locally employed personnel in overseas branches.
Note 4. In 2025, there were a total of 52 cases utilizing Employee Assistance Programs. Through the involvement of external professional "employee counselors", these cases assisted employees in identifying and resolving issues affecting their personal work, life, and health dimensions.

The SCSB actively promotes awareness of related concepts among employees, upholding the strategic focus of "fulfilling social responsibility and building a positive corporate image." In 2025, the SCSB continued to provide human rights education and training.

The SCSB upholds the service philosophy of "Always placing customers' needs first", orienting towards societal needs and advancing multiple initiatives to enhance the accessibility of financial services for vulnerable groups. These groups include children, the general public, diverse communities, and the elderly, aligning with the principles of inclusive finance. Our Cambodian subsidiary, AMK, also offers micro-loans to farmers, contributing to local income and standard of living improvements. The SCSB remains committed to ongoing efforts in introducing financial products that meet a broader range of needs, contributing to a more prosperous and harmonious society.

Financial Inclusion Loan

To support businesses across Taiwan, the SCSB issued a total of 31,597 corporate loans in 2025, with an outstanding loan balance of approximately NT$385.1 billion. Of this amount, NT$301.4 billion, accounting for 78.27%, was extended to small and micro-sized enterprises.

Note 1: Small and medium-sized enterprises (SMEs) are categorized according to the definition provided by the Financial Supervisory Commission (FSC), with those having capital of less than NT$30 million being further classified as micro-enterprises.
Note 2: The definition of community development is based on the initiatives outlined in the Ministry of Health and Welfare's Regulations on Community Development Work. There were no loan cases related to community development in the current year.

To enhance investors' understanding of loans with social benefits, the SCSB provides specific disclosures regarding overdue and collection information for micro enterprise loans. This practice aims to reflect both the social impact of the loans and the risk management associated with them to investors.

In 2025, there were 44,850 personal loans in total and the balance was about NT$368.7 billion by the end of the year. The SCSB offered numerous loan programs including student loans, housing loans, and start-up loans. Implementation of the programs in 2025 is shown below:

Trust Transition

The SCSB proactively supported the Trust 2.0 Plan organized by the FSC. The Trust 2.0 Promotion Team was established at the headquarters in September 2020, and the SCSB implemented two major programs including the Strategic Alliance and Trust Helper. The former focused on the promotion of Trust 2.0 to implement comprehensive care trust, while the branch Trust Helper offered immediate trust service to customers at branch locations, aiming to facilitate the establishment of care trusts for senior citizens or people with disabilities. As of the end of 2025, the SCSB forged alliances with 461 partners from diverse industries, including long-term care facilities, nursing homes, social welfare charity groups, accountants, including bookkeepers, attorneys, and the medical and healthcare industries.

The SCSB values cultural preservation and the rights of disadvantaged students, women, children, seniors, and people with disabilities. The SCSB has assisted these groups by forming several charitable trusts and elderly care trusts. The trust situation for 2025 is illustrated below:

Note 1: This applies to financially disadvantaged new or current college students. Those with one or both parents who have passed away, those from a single-parent family, or those whose families have fallen into misfortune are prioritized. This applies to current students who earned an "A" in conduct and an average of 75 in GPA, without any failed subjects.
Note 2: Beneficiaries of the trust for people with disabilities must be disability certificate holders.

Protect The Rights Of People With Disabilities

The SCSB not only offered trust services designed for people with disabilities as well as their families and relatives to accommodate their needs for managing wealth through trusts but also provided off-site signing services for customers who were unable to visit the SCSB branches. Furthermore, the SCSB has established a service improvement mechanism for senior citizens and people with disabilities. Relevant opinions are compiled by the heads of each business division and discussed in meetings chaired by the President to continuously optimize and improve service quality. The SCSB's online banking and mobile APP banking services offer a user-friendly version and the SCSB’s official website has obtained the "A" level certification for accessibility, providing a user-friendly interface with A-level accessibility standards for the entire website. The digital banking "Transaction Section" on the homepage of the official website offers online banking services designed for the visually impaired. Additionally, the SCSB's ATMs provide "Accessible ATM" services for the visually impaired, including functions such as cash withdrawal, transfer, balance inquiry, and changing passwords, all meeting accessibility specifications.

Sustainable Insurance

The SCSB's Insurance Agency Department strives to provide premium services to meet the insurance needs, risk management, and financial planning of customers across all age groups. Furthermore, the SCSB offers comprehensive financial insurance services aimed at personal and asset protection, retirement planning, and asset inheritance for the public. Primary services of life insurance include allocating insurance products by customizing risk planning, offering adequate advice, and analyzing customers' needs. The insurance products include health insurance, whole life insurance, endowment insurance, principal repayment life insurance, investment insurance, annuity insurance, housing loan life insurance for housing loan customers, as well as group and personal injury insurance for corporate customers. Primary services of property insurance cover risks associated with personal housing, factories of corporate customers, cargo transportation, trade credit, as well as director's and supervisor's liability for corporate customers. In 2025, the SCSB provided a total of 412 insurance products related to environmental care, social responsibility, and ESG topics, generating a total premium of approximately NT$4,143,068. To give back to society and protect the rights of disadvantaged groups, the SCSB also sponsors micro insurance for various vulnerable groups each year. In 2025, a total of 86 micro insurance sponsorships was provided, with premiums totaling NT$15,498, benefiting 86 individuals.

Note 1: Vulnerable groups include: micro enterprises, poor people, people with disabilities, people with low income, individuals in countryside or remote areas, women, elders, young people with special conditions, people with health conditions or disabilities, ethnic minorities, immigrants or informal workers, uneducated people, or people who are forcibly displaced.
Note 2: The units receiving micro insurance premium donations in 2025 were the Spinal Cord Injury Welfare Association of Hualien County and Taoyuan Chang Chang Care Institution.

Since 2006, the SCSB has actively supported the FSC's policies by collaborating with the BAROC, TABF, and The National Federation of Credit Co-operatives R.O.C. (NFCC) to organize the "Financial Knowledge Promotion in Campuses and Communities". The SCSB has been honored by the FSC and received the certificate of appreciation for more than ten consecutive years since 2011. To help children and clients understand investment and financial concepts as well as sustainability trends, the SCSB has also organized children's financial camps and various lectures via offline or online multimedia platforms such as Facebook. The following summarizes activities held in 2025:

With the increasing digitalization of financial transactions, fraud schemes have become more diverse and sophisticated, posing significant challenges to customers' asset security and the overall integrity of the financial system. To fulfill the responsibility of protecting customer rights and in alignment with regulatory anti-fraud initiatives, the SCSB continues to strengthen its anti-fraud management framework. Through a combination of internal controls, employee training, and external awareness campaigns, the SCSB is committed to building a secure and trustworthy financial service environment.

Anti-Fraud Awareness and Financial Security

Since its establishment in 1915, the SCSB has been committed to the principle of "serving society", emphasizing the promotion of public welfare activities. Through various initiatives, the SCSB provides a more secure life for the elderly, youth, and persons with disabilities, striving to create a more compassionate society. To extend the power of "good" to every corner of society, the SCSB established the "SCSB Cultural and Educational Foundation" and the "SCSB Charity Foundation" in 1990 and 2010, respectively. In recent years, the SCSB has actively integrated its business operations with philanthropic efforts, combining credit card rewards and occupational affinity cards for charitable purposes to effectively disseminate social influence. With the ethos of "taken from the community, giving back to society", SCSB employees form a volunteer team, spreading the power of "good" across various regions in Taiwan.

To effectively manage the resources invested in social engagement and assess their outcomes, the SCSB utilizes the Business for Societal Impact (B4SI) community investment assessment framework. In 2025, the SCSB categorized its social projects into charitable donations, community investments, and business initiatives. Through quantified results, the SCSB evaluates the input and output of relevant social welfare projects, aiming to allocate resources for social welfare engagement appropriately and improve resource conversion efficiency. This ensures the sustainable development of charity projects, maintaining the SCSB's original intention of fostering goodness in society.

The SCSB’s donations in 2025, excluding the SCSB Cultural & Educational Foundation, the SCSB Charity Foundation, and AMK, the SCSB's Cambodian subsidiary, totaled NT$82.38 million for the year. This amount primarily included NT$66.85 million donated to the Credit Guarantee Fund, NT$13 million donated to the SCSB Cultural & Educational Foundation to facilitate cultural and sustainable development, and NT$2 million donated to the Formosa Dreamers. In 2025, the SCSB Cultural & Educational Foundation and the SCSB Charity Foundation sponsored academic seminars, cultural activities, and charitable activities by contributing approximately NT$24.69 million and NT$2.56 million, respectively. The total budget was approximately NT$27.25 million.

In addition, the Shanghai Commercial Bank (Hong Kong subsidiary) continued to contribute to social welfare initiatives in 2025, including charitable donations of approximately NT$9.50 million, community investments of approximately NT$1.44 million, and in-kind donations of approximately NT$0.19 million, totaling approximately NT$11.13 million.

Overall, the SCSB, together with its subsidiaries and foundations, has contributed to social welfare through diverse initiatives, continuously expanding its social impact and fulfilling its commitment to sustainable development across different regions, while striving to promote shared prosperity and long-term value creation.

Note: The data includes the subsidiary of the Shanghai Commercial Bank (Hong Kong). The exchange rate is calculated according to the exchange rate announced by the Central Bank on the last business day of 2025, December 31, 2025, where USD1 = NT$31.438, HKD $1=NTD$4.038.

Charitable Strategy

With a century-long history, the SCSB has always aspired to be a commercial bank that assists individuals in starting families and enterprises in transmitting their legacy. At its inception, the SCSB aimed to become a cornerstone of the community, embodying the core philosophy of “Being thoughtful in all aspects, passing down from generation to generation”. It actively integrates its resources, strengthens relationships with customers and supply chain partners, and incorporates the needs and expectations of stakeholders. Through three major philanthropic strategies: "Care and Love Society", "Taking Action to Cherish the Earth", and "Invest in the Future with Wisdom", the SCSB combines its core financial strength to create the greatest possible social impact.

Care And Love Society

Take Action To Cherish The Earth

Invested In The Future With Wisdom