Green Environment

Sustainable Development – Implementation of Climate-Related Information

I. Governance

The Company's management evaluates climate-related risks and greenhouse gas (GHG) issues on an annual basis, establishes relevant targets, and assists in allocating the necessary resources to address these matters.

The Company also conducts regular annual reviews of the progress toward its climate-related targets and proposes adjustments where necessary. The results of these processes are ultimately submitted to and reported to the Chairperson of the Board of Directors, with the aim of integrating climate-related response measures more deeply into the Group's overall risk management framework.

II. Strategy

(1) Physical Risks

(2) Transition Risks

III. Risk Management

The Board of Directors approved the Risk Management Best Practice Principles in 2023. The Company's current risk management activities are overseen by the Sustainability Development Committee and the Vice President of the Finance and Administration Division, who is responsible for formulating relevant strategies. Department-level units also report climate-related issues encountered in their operations, such as power shortages.

IV. Metrics and Targets

Greenhouse Gas Emissions, Water Consumption, and Waste Information for the Most Recent Year

a. Greenhouse Gas Emissions:

Note 1: Direct emissions (Scope 1) refer to greenhouse gas emissions directly generated by emission sources owned or controlled by the Company. Energy indirect emissions (Scope 2) refer to indirect greenhouse gas emissions resulting from the consumption of purchased electricity. Other indirect emissions (Scope 3) refer to emissions generated by the Company's activities that are not classified as energy indirect emissions and originate from emission sources owned or controlled by other entities.

Note 2: The organizational boundary of the GHG inventory is consistent with the consolidated entities included in the consolidated financial statements and covers: (Parent Company) Bonraybio Co., Ltd.; (Subsidiary) BONRAYBIO HOLDING (SAMOA) CO., LTD.; (Subsidiary) BONRAYBIO USA CORP.; and (Sub-subsidiary) Bonraybio (Sichuan) Medical Technology Co., Ltd.

b. Electricity Consumption Data for the Most Recent Two Years

Note 1: The organizational boundary of the inventory is consistent with the consolidated entities included in the consolidated financial statements and covers: (Parent Company) Bonraybio Co., Ltd.; (Subsidiary) BONRAYBIO HOLDING (SAMOA) CO., LTD.; (Subsidiary) BONRAYBIO USA CORP.; and (Sub-subsidiary) Bonraybio (Sichuan) Medical Technology Co., Ltd. Electricity consumption data are compiled based on the electricity consumption recorded on the electricity bills of each entity.

Note 2: CO₂e emissions from electricity consumption are calculated based on the latest annual electricity carbon emission factors published by the Energy Administration, Ministry of Economic Affairs, Taiwan, and the Ministry of Ecology and Environment of the People's Republic of China.

c. Water Consumption Data for the Most Recent Two Years

Note 1: The organizational boundary of the inventory is consistent with the consolidated entities included in the consolidated financial statements and covers: (Parent Company) Bonraybio Co., Ltd.; (Subsidiary) BONRAYBIO HOLDING (SAMOA) CO., LTD.; (Subsidiary) BONRAYBIO USA CORP.; and (Sub-subsidiary) Bonraybio (Sichuan) Medical Technology Co., Ltd. Water consumption data are compiled based on the water consumption recorded on the water bills of each entity.

Note 2: CO₂e emissions associated with water consumption are calculated based on the latest available water-related carbon emission factors published by the Taiwan Water Corporation and the China Product Carbon Footprint Factors Database, using the estimated carbon dioxide (CO₂) equivalent emissions per unit of water consumption.

d. Waste Information

The Company does not engage in manufacturing processes that cause environmental pollution. Accordingly, the general industrial waste and biomedical waste generated from its operations are not considered to pose a significant risk of environmental pollution, and no hazardous waste is generated.

The Company currently engages qualified professional waste collection and treatment contractors approved by the relevant environmental authorities to collect and properly dispose of its waste. The table below presents the total weight of waste collected and treated over the past three years.

Note: The reporting boundary covers Bonraybio Co., Ltd. (parent company) only.

Greenhouse Gas Reduction Targets, Strategies, and Implementation

To date, Bonraybio's progress toward its greenhouse gas (GHG) reduction targets is described as follows:

1. 2025 marked the first year of the Company's GHG management system implementation. During the year, the Company progressively introduced and implemented key elements of the management system, including GHG inventory procedures, internal training, identification of emission sources, and data collection mechanisms.

2. GHG Reduction Target: The Company has established a preliminary reduction target of achieving a cumulative 3% reduction in GHG emissions from 2025 to 2029, with an annual reduction target of approximately 0.5% to 1%. As 2026 data have not yet been disclosed, the Company currently conducts year-over-year comparisons and evaluates progress based on available historical data.

3. Target Achievement and Review: The Company's total GHG emissions in 2025 were 120.588 metric tons CO₂e per year, representing an increase of 3.127 metric tons CO₂e per year from 117.461 metric tons CO₂e per year in 2024. The increase was primarily attributable to the Company's business expansion and the acquisition of additional office and machinery equipment, which increased electricity consumption and consequently affected Scope 2 emissions. Nevertheless, the Company effectively controlled and reduced its Scope 1 and Scope 3 emissions.

The Company will continue to prioritize energy efficiency, strengthen the management and control of GHG emissions, and promote energy conservation and carbon reduction initiatives.

V. Water Resource Management Policy

At the current stage, the Company operates a pilot plant with small-batch manufacturing capabilities and has not yet experienced significant water consumption arising from production activities. Based on its assessment, the Company currently does not consider it necessary to establish specific management policies for water consumption, water-use intensity, or water reduction.

Nevertheless, the Company proactively discloses its water consumption data for the most recent two years. As part of its energy conservation and carbon reduction strategy, the Company has established recycling practices for recyclable materials and regularly promotes and inspects measures relating to electricity conservation, water conservation, and the reuse of recyclable materials. Air-conditioning and lighting systems are also operated through zoned controls to improve resource efficiency.

These initiatives are intended to promote the proper use of resources and support the Company's target of reducing GHG emissions by approximately 0.5% to 1% annually, with a cumulative reduction target of 3% by 2029.

The Group's water consumption decreased from 1,452 m³ in 2024 to 1,241 m³ in 2025, demonstrating the initial effectiveness of the Company's water conservation awareness and inspection measures.

VI. Waste Management Policy

The Company's current operations consist primarily of small-batch manufacturing at a pilot plant, with overall production capacity and operational scale remaining relatively limited. Waste generated from operating activities is mainly classified into general industrial waste and biomedical waste. All such waste is entrusted to qualified professional waste treatment service providers for proper handling in accordance with applicable laws and regulations. The Company continuously ensures that there is no risk of hazardous substance emissions or improper waste disposal.

Given that the Company's current manufacturing processes do not generate significant volumes of waste and that the overall waste volume has not reached a level requiring an intensive waste management system, the Company has determined, based on its internal operational and risk assessments, that there is currently no immediate need to implement quantitative controls for total waste generation or waste intensity.

Nevertheless, in line with its commitment to environmental sustainability, the Company continues to promote source reduction and waste sorting.

To fulfill its corporate social responsibility and strengthen employees' environmental awareness, the Company conducts annual education and awareness programs on waste reduction and waste sorting. Employees are encouraged to adopt environmentally responsible practices in their daily activities.

The Company will continue to review and dynamically adjust its waste management strategies and reduction targets in accordance with changes in its operational scale and manufacturing processes, with the goal of meeting its environmental protection and sustainable development objectives.