Environmental Management Policy

Environmental sustainability is a key pillar driving sustainable development at Infinite Finance Co., Ltd. In 2024, the Company proactively initiated its first greenhouse gas inventory ahead of regulatory requirements, demonstrating its strong commitment to environmental issues. Guided by the core philosophy of “Environmental Friendliness, Earth Stewardship,” Infinite Finance Co., Ltd. is dedicated to implementing energy-saving and carbon reduction practices in daily operations, promoting resource conservation and circular economy principles. The Company actively adopts green procurement policies and enhances employee engagement in environmental protection through advocacy and educational initiatives, collectively building a sustainable foundation for a better future.

Energy-Saving and Carbon Reduction Initiatives

To realize its sustainable development and environmental protection goals, Infinite Finance Co., Ltd. has implemented multiple energy-saving and carbon reduction measures, including energy-efficient equipment upgrades; resource reuse and recycling; waste reduction; optimized electricity management; employee behavioral change programs.

I. Office Environment Energy Efficiency Improvements

1. Replaced conventional office machines with energy-saving models to reduce daily electricity consumption.
2. Implemented power-saving controls for water dispensers during nights and holidays to avoid unnecessary energy waste.
3. Disabled passenger elevators during non-working hours (nights/holidays) to optimize energy usage.
4. Maintained indoor temperatures at 24°C–26°C, with regular maintenance of cooling towers and air filters to enhance energy efficiency.
5. Upgraded to energy-saving inverter AC units, significantly reducing operational power consumption.
6. Replaced traditional lighting with high-efficiency LED fixtures, improving energy performance and reducing eye strain for employees.
7. Installed Grade 1 Energy Efficiency inverter chillers to enhance cooling capacity while cutting energy use considerably.
8. Updated outdated cooling tower systems to improve thermal efficiency and reduce water consumption.
9. Retrofitted old elevators with energy regeneration technology, converting braking energy into reusable electricity.

II. Promoting Daily Energy-Saving Practices

1. Implement waste sorting and reduction measures: Proactively promote waste classification and resource recycling, enforce double-sided printing for office documents, reuse recycled paper, and advance electronic workflow processes to foster a low-carbon, paperless office environment; procure green-certified copy paper and conduct periodic centralized disposal of expired documents to minimize resource waste and environmental impacts.
2. Conduct regular water conservation campaigns to raise awareness about cherishing water resources, reminding staff to “value water while it is abundant to prevent future shortages.”
3. Encourage the use of staircases over elevators to promote employee well-being while reducing electricity consumption and carbon emissions.
4. Advocate for public transportation for commuting to minimize the transportation carbon footprint and implement green travel practices.
5. Implement “Meatless Days” to promote low-carbon dietary habits and reduce carbon emissions.
6. Promote the reduction of disposable utensil usage to decrease waste management burdens and environmental pollution.
7. Remind employees to turn off unused lights and AC units, cultivating energy-saving habits.
8. Power down computers and peripheral equipment after work hours to avoid standby energy waste.
9. Enhance door/window management in air-conditioned areas to maintain thermal insulation, preventing cool air leakage and heat intrusion, and reducing AC workload.
10. Complete installation of dual-flush water-saving toilets to reduce water usage per flush.

III. Resource Circulation & Waste Reduction Initiatives

1. “Resource Sharing Day” program: Encourage employees to donate functional, unused personal items to colleagues in need, fostering material reuse and shared-resource values while minimizing waste.
2. Recycling partnerships: Collaborate with local environmental organizations for free collection and proper processing of recyclables at designated facilities, extending the resource lifecycle and reducing virgin material consumption.

Carbon Reduction Goals & Management Principles

Recognizing the escalating threats of climate change to the environment, human survival, and national security, Infinite Finance Co., Ltd. is committed to reducing carbon emissions through multifaceted approaches, including cost-benefit analysis, electricity conservation, energy efficiency improvements, and policy evaluation, to minimize the negative economic, environmental, and social impacts.

Carbon Reduction Management Strategies

1. Promoting energy-saving behavior: Conduct regular employee education campaigns to raise awareness of energy conservation and carbon reduction, encouraging sustainable practices at work and in daily life.
2. Waste management & resource recycling: Implement waste reduction initiatives to minimize waste generation and promote reuse, fostering a circular economy. Establish a comprehensive recycling system for paper, plastics, glass, and metals.
3. Green transportation initiatives: Encourage the use of public transit, bike-sharing, and carpooling for daily commutes. Support the transition to electric vehicles to reduce traffic-related emissions and improve air quality.

Long-Term Goals

The Company aims for net-zero emissions by 2050, and since 2023 has actively promoted energy conservation, targeting a 30% cumulative reduction by 2033.

Greenhouse Gas Emissions, Water Resources, and Waste Management

Since 2021, Infinite Finance Co., Ltd. has experienced continuous organizational expansion, with its headquarters workforce exceeding 300 employees in 2022. Despite this growth, the Company’s rigorous implementation of energy-saving and carbon reduction policies, coupled with sustained awareness campaigns on resource conservation, resulted in reduced per capita water and electricity consumption in 2022 compared to the previous year. This demonstrates the successful internalization of employees’ energy conservation awareness and practical improvements in resource efficiency.

Following the December 1, 2022 merger completion between Jih Sun International Leasing and Financing and IBT Leasing Co., Ltd., organizational scale expanded significantly with substantial headcount growth. Consequently, 2023 saw increased total electricity and water consumption compared to 2022. As 2023 marked the hottest recorded year worldwide, heightened air conditioning demand led to marginally higher per capita carbon emissions. Notably, per capita water usage remained stable with 2022 levels, evidencing the sustained effectiveness of water conservation initiatives.

In 2023, the Company initiated plans to replace existing systems with energy-efficient air conditioning equipment. This upgrade not only reduces energy consumption and operational costs but also decreases environmental impact through lower greenhouse gas emissions, while simultaneously improving office temperature and humidity regulation for enhanced employee comfort.

Advancing its energy efficiency commitments, Infinite Finance Co., Ltd. completed the 2024 replacement of outdated building chillers, cooling towers, and passenger elevators. These measures achieved a 22% reduction in carbon emissions compared to 2023, while decreasing overall power consumption significantly.

Infinite Finance Co., Ltd. continually implements energy-saving and carbon reduction measures, formulating concrete decarbonization strategies and targets based on greenhouse gas inventory outcomes. We are committed to deepening sustainable business practices, reducing environmental impacts, creating resource-saving benefits, and realizing our vision as an eco-friendly green enterprise.

Greenhouse Gas Inventory

Recognizing that comprehensive and accurate greenhouse gas inventories form the foundation for effective carbon reduction strategies, Infinite Finance Co., Ltd. proactively initiated its first GHG inventory in 2024 ahead of regulatory requirements. Conducted in accordance with ISO 14064-1:2018 standards, the inventory encompasses Scope 1 and Scope 2 emission sources.

Infinite Finance Co., Ltd. has structured its greenhouse gas inventory initiative into three phases. Phase One (early 2025): Completion of the 2024 GHG inventory covering 12 operational sites across both the parent company and subsidiary Infinite Auto Leasing Co., Ltd.. Phase Two (2025): Expansion of inventory boundaries to incorporate major consolidated subsidiaries, with full Scope 1 and Scope 2 emissions accounting, while establishing the baseline year. Phase Three (2026): Independent third-party verification of GHG inventory data. All phases are scheduled for completion one year ahead of regulatory deadlines.

Infinite Finance Co., Ltd. will dynamically refine carbon reduction targets and develop concrete action plans based on inventory findings, steadfastly fulfilling our decarbonization commitments and operationalizing the corporate philosophy of “co-prosperity with our planet.”

2024 Greenhouse Gas Emissions

According to the 2024 GHG inventory results, the Company’s total annual greenhouse gas emissions reached 1,571.765 metric tons CO2e; primary emission sources were Category 1 (direct emissions) from gasoline usage and Category 2 (indirect emissions) from purchased electricity. Infinite Finance Co., Ltd.’s Category 1 and 2 emissions accounted for 72% and 28%, respectively; Infinite Auto Leasing Co., Ltd. reported total annual emissions of 497.177 metric tons CO2e, with Category 1 and 2 contributions at 84% and 16%, respectively. Greenhouse gas emission intensity was 0.1772 metric tons CO₂e per NT$1 million.

These findings indicate transportation fuel as the dominant emission source, highlighting that measures such as energy-efficient vehicle replacement and electricity efficiency improvement will form the core focus of future decarbonization efforts.

	Infinite Finance Co., Ltd (Unit: metric tons CO2e/year)	Percentage	Infinite Auto Leasing Co., Ltd. (Unit: metric tons CO2e/year)	Percentage
Scope 1	1,129.8833	72%	415.4393	84%
Scope 2	441.8814	28%	81.7376	16%
Total	1,571.765	100%	497.177	100%

*Note 1: The organizational boundary for greenhouse gas inventory includes Infinite Finance Co., Ltd. and Infinite Auto Leasing Co., Ltd., with inventory emission sources covering Category 1: direct greenhouse gas emissions (e.g., septic waste, fire extinguishers, refrigerants from air conditioners/refrigerators/water dispensers, fuel for company vehicles and claim replacement vehicles) and Category 2: indirect greenhouse gas emissions from energy input (e.g., electricity).
*Note 2: The inventory method follows ISO 14064-1:2018. The emission factor calculation formula is: Activity Data × Emission Factor × Global Warming Potential (GWP) = Greenhouse Gas Emissions. Emission factors are based on the “Greenhouse Gas Emission Factors” published by the Ministry of Environment in 2024. GWP values use the AR6 version. Purchased electricity adopts the 2024 coefficient (0.474 tCO₂e/MWh) announced by the Energy Administration.
*Note 3: 2024 marks the first year our Company has conducted a comprehensive greenhouse gas inventory with relatively complete data collection and establishment. We have tentatively designated 2024 as the baseline year for our inventory operations, as the data has not yet undergone third-party verification.

Greenhouse Gas Emissions (Electrical Consumption Per Employee):

Year	Total Electricity Consumption (Mwh)	Annual Company Headcount	Carbon Emissions (tons)	Kwh/per Capita Annual Electricity Consumption
2021	808	222	411	3,637
2022	834	305	424	2,733
2023	1,007	311	506	3,283
2024	794	332	393	2,394

Notes:
2022 per capita electricity use decreased by ~25% from 2021.
2022 headcount increased by ~37% from 2021.
2023 per capita emissions rose slightly due to record global temperatures (hottest year) and organizational expansion.
2024 per capita electricity use dropped 26.07% from 2023.
2024 energy-saving measures (chiller/elevator replacements) reduced power consumption and carbon emissions (22% decrease from 2023).

Water Resources Management (Annual Water Consumption per Employee):

Year	Total Water Consumption (tons)	Annual Company Headcount	Tons/per Capita Annual Water Consumption
2021	3,416	222	15.4
2022	3,423	305	11.2
2023	3,489	311	11.2
2024	3,241	332	9.7

Note:
The per capita water consumption in 2022 was reduced by approximately 27% compared to 2021.
The number of employees in 2022 increased by approximately 37% compared to 2021.
Although the total water consumption increased in 2023, the per capita water consumption remained steady at 11.2 tons.
In 2024, the annual water consumption per capita decreased by 13% from 2023.
In 2024, by replacing outdated air conditioning cooling towers and strengthening water conservation awareness campaigns, we successfully reduced water consumption by approximately 248 cubic meters (about 7%) compared to the previous year.

Waste Management

Infinite Finance is not a manufacturing industry, so the waste generated in the operation process is primarily daily domestic waste. To reduce the environmental impact, the company implements garbage sorting and resource recycling in everyday life. It reduces the waste and reuse of resources through the following actions, with the mission of "zero waste, and full cycle."

Reducing Use	The electronic signature operation has been adopted to improve work efficiency and save paper use.
Making the Best Use of Everything	Employees are regularly encouraged to print documents on both sides to save paper. Waste classification and resource recovery are implemented to reduce general waste and the waste of resources.
Recycling	A large quantity of confidential documents is regularly collected and destroyed each year. In addition to improving storage space utilization, this process enables the destroyed paper to be recycled and reused, reducing the environmental burden. A total of 266 boxes were recovered in 2020. A total of 271 boxes were recovered in 2021. A total of 398 boxes were recovered in 2022. A total of 103 boxes were recovered in 2023. A total of 464 boxes were recovered in 2024. The size of the recycled paper carton was (45cm*40cm*35cm).

Note: The increase in annual destruction volume is due to the expiration of retention periods for accounting and branch office documents in 2024, which were subsequently disposed of.

All waste materials generated by our Company are handled by government-approved professional waste disposal contractors for collection and processing. In recent years, despite the continuous expansion of Infinite Finance Co., Ltd.’s organizational scale and a gradual increase in staff numbers—factors that would typically lead to higher waste volumes—the actual amount of waste has decreased. This positive outcome has been achieved through company-wide efforts to implement waste sorting, reduce the use of single-use tableware, and adopt other environmental protection measures.

The waste disposal company was initially contracted to remove approximately 1.5 metric tons of waste monthly (equivalent to 65–70 kg daily). Through our ongoing waste reduction initiatives since 2020, this amount has been successfully reduced to 1.4 metric tons per month (about 60–65 kg daily), demonstrating our Company’s practical achievements in waste reduction at source.

Supplier Sustainability Policy

To strengthen the supply chain and sustainable development, Infinite Finance has formulated an administrative procurement supply management method to establish a procurement supply management system. In combination with evaluation and survey satisfaction mechanisms, this will ensure that suppliers are qualified. It also provides the items and services Infinite Finance requires to improve procurement efficiency and save operating costs.

Supplier Management Actions and Execution

Supplier Selection	To verify their operational status, selected suppliers must possess a business license, factory registration certificate, or other legally recognized documents issued by government authorities. Priority shall be given to suppliers with certifications in environmental protection, occupational safety, and hygiene to ensure compliance with regulations on sustainability and workplace safety, aligning with corporate sustainable development and social responsibility requirements.
Management System	When adding or modifying supplier information, the procurement department must complete a Supplier Profile Form for record creation and updates. This form must include basic details such as supplier name, contact information, tax ID, legal representative, bank account, and supporting documentation. After completion, the form must undergo review and approval by relevant departments before filing or modification to ensure accuracy and timeliness, enhancing management and operational efficiency.
Long-Term Partnerships	To determine eligibility for long-term collaboration, the Company considers reputation, after-sales service, product quality consistency, and any past violations when evaluating suppliers. During contract signing, the legal compliance team reviews terms, conducts stakeholder due diligence, and screens against anti-money laundering lists. The Company maintains ongoing communication and guidance with suppliers to jointly pursue the sustainable development of both parties.
Corporate Social Responsibility (CSR) & Sustainability	In line with CSR and sustainability objectives, regularly engaged suppliers are required to sign a CSR & Sustainability Commitment Letter, pledging compliance with labor and environmental regulations to uphold shared social responsibility and sustainable business practices.In 2024, a total of 48 suppliers of Infinite Finance Co., Ltd. completed the signing of the Supplier Commitment Letter, accounting for 92% of all suppliers. (Note: The percentage is calculated as the number of suppliers that signed the commitment letter divided by the number of non-one-time transaction suppliers in 2024.)
Performance Evaluation	The Procurement Department conducts an annual year-end evaluation of approved suppliers, involving relevant units as needed. Suppliers are assessed based on quality, delivery timeliness, pricing, and cooperation, with results documented in an evaluation report.
Ethical Management Principles	To enforce ethical management, the Company and suppliers sign an Anti-Corruption and Corporate Social Responsibility Clause, prohibiting bribery, kickbacks, improper entertainment, and any unethical benefits. Suppliers must avoid dishonest practices and CSR violations that could significantly harm the environment or society.

2024 Supplier Evaluation Ratings

Rating	Score	Evaluation Results	Remarks	Number of Suppliers
Grade A	90~100points	Excellent	Maintain partnership; prioritized for new product collaborations.	15
Grade B	70~89.9points	Good manufacturer	Maintain partnership; continue standard business dealings.	41
Grade C	60~69.9points	Qualified manufacturer	Reduce order volume to encourage improvement.	0家
Grade D	59.9 points or below	Unqualified manufacturer	The collaboration will not be continued.	0

Sustainable Procurement

With environmental protection, energy saving, and carbon reduction as the principal axes, Infinite Finance establishes a supply chain that protects the environment, Human Rights, safety, health, and sustainable development. In addition to regular supplier supervision projects and evaluating performance and services, supply management sets relevant norms by investigating supply chain conditions and conducting supply management to prevent, address, remedy or control potential and adverse sustainable impacts.

Green Product Selection	Green environmental protection labeled products and firstclass energy-saving materials and equipment are prioritized for purchase to reduce negative environmental impacts.
Local Manufacturer Preference	Purchasing priority is given to Taiwan's local manufacturers to reduce dependence on foreign-origin factories, shorten delivery time, reduce costs, and improve Taiwan's independent design and manufacturing capabilities.
Environmentally-friendly Society	The importance of environmental protection is promoted in collaborating with purchasing manufacturers so that manufacturers can understand its significance.

Green Products and Local Procurement

Infinite Finance Co., Ltd. prioritizes environmental protection, energy-saving, and carbon reduction to build a sustainable supply chain that upholds ecological responsibility, Human Rights, occupational safety, and sustainable development. Beyond conducting regular supplier audits and performance evaluations, the Company has established Supplier Management Guidelines. These guidelines serve to assess supply chain conditions through surveys, implement governance mechanisms to prevent, address, remediate, or mitigate potential sustainability risks, ensure full compliance with Corporate Social Responsibility (CSR) and sustainable development principles.

Infinite Finance Co., Ltd. adheres to the principle of local procurement, reducing reliance on foreign manufacturers to shorten lead times, lower costs, and enhance the design and manufacturing capabilities of Taiwanese suppliers. The Company prioritizes purchasing products certified with eco-friendly, energy-saving, water-efficient, and green building material labels to promote sustainable development and support the local green industry.

Green Procurement: Low-carbon Operation of Offices

Project	Description
Office Environment Facilities	Energy-saving lighting facilities and environmental protection building materials. Use of environmental protection labeled printer, water dispenser, and other equipment.
Procuring Green Environmental Protection Supplies	Environmental protection recycled photocopying paper, environmental protection ink printing, FSC paper, environmental protection paper hand towels (toilet paper), and environmental protection cleaning supplies.

Green Procurement: Eco-friendly Beverage Cups (Elephant Cuppa)

Statistics show that Taiwan is a “beverage paradise,” consuming up to 2.2 billion disposable cups annually. To mitigate the environmental impact of single-use waste, Infinite Finance Co., Ltd. has procured reusable beverage cups made from ECOZEN bio-composite material—a high-performance plastic alternative with enhanced biodegradability.

Eco-friendly beverage cups are distributed to employees to encourage reusable habits and are also gifted to visiting clients and partners. This initiative fosters a green corporate culture while raising awareness and inspiring broader adoption of sustainable practices.