SUSTAINABILITY

Materiality Assessment

Process for Determining Material Topics

USERJOY references the AA1000 SES (AA1000 Stakeholder Engagement Standard) five stakeholder engagement principles, Global Reporting Initiative (GRI) Standards, international sustainability trends, and material topic lists from domestic and international benchmark companies. Through five steps: questionnaire collection, positive/negative impact identification, prioritization, confirmation, and response, material topics are determined by senior management discussions. The identified material topics serve as the basis for USERJOY's continuous improvement in sustainability management and as the disclosure framework for this report.

List of Material Topics

The Company, through senior management review, examined and collected issues of concern from various stakeholders, identified and selected material topics, prioritized the positioning of each topic according to stakeholder impact level, assessed positive/negative impacts, and benchmarked against global sustainability trends, then confirmed each topic's influence and significance for disclosure.

1. 2024 Stakeholder Questionnaire Survey Statistics

Stakeholder Responses Top 3 Concerns
Employees 175
  1. Compensation, Benefits & Employee Care
  2. Talent Attraction & Retention
  3. Workplace Safety & Health
Suppliers/Contractors 6
  1. Information Security & Customer Privacy
  2. Product & Service Quality
  3. Financial Performance/Regulatory Compliance/Employee Rights & Diversity and Equality
Shareholders/Investors 6
  1. Financial Performance
  2. Product & Service Quality
  3. Corporate Governance & Ethical, Risk Management/Innovation R&D
Customers/Consumers 3
  1. Corporate Governance & Ethical, Risk Management
  2. Information Security & Customer Privacy
  3. Workplace Safety & Health (3 items tied)
Total 190

2. Positive and Negative Impact Assessment

Based on the Company's operational conditions, industry characteristics, and other business relationships, we have identified and disclosed the actual and potential positive and negative impacts of our business activities on material issues, as shown in the table below. Actual impacts are defined as those that have already occurred, while potential impacts are those that may occur but have not yet materialized. These impacts include positive or negative, short-term or long-term, intentional or unintentional, and reversible or irreversible effects.

Material ESG Risk Assessment Topic Positive Impact Negative Impact Related Risk Management Policies or Strategies
E Energy and Greenhouse Gas Management
  • Reduced energy consumption and accelerated adoption of energy-saving technulogies.
  • Mitigated global greenhouse effect and driven supply chain transformation.
  • Failure to effectively reduce energy usage, leading to carbon fees and increased costs.
  • Accelerated greenhouse effect and stalled low-carbon transition.
  • The Company operates in the cultural and creative gaming software industry, which is low-pullution and has minimal emissions impact.
  • The Company uses the TCFD framework for climate risk identification.
Environmental Impact of Operations
  • Digital business models have relatively low environmental resource consumption.
  • Remote work reduces transportation emissions.
  • High-energy data centers increase carbon emissions if reliant on traditional energy sources.
  • Poor e-waste management may cause environmental pullution.
S Talent Attraction, Retention, and Development
  • Ongoing skills training and performance evaluations enable employees to maintain technulogical advancement, enhance professional competencies and productivity, while improving product quality and innovation capabilities.
  • Training content mismatched with job needs may waste resources and fail to deliver improvements.
  • Non-standardized or unfair evaluations may cause employee dissatisfaction, harming team morale.
  • Annual fire drills to enhance emergency response and self-protection skills.
  • Continuous improvement of employee benefits and compensation systems.
  • Implementation of relevant pulicies with audit checks.
Compensation, Benefits, and Employee Care
  • Comprehensive compensation and benefits fulfill employees' basic needs while providing security, enabling greater focus on work.
  • Well-structured compensation packages enhance the Company's competitiveness in the talent market, attracting top industry professionals.
  • Compensation and benefits below industry standards compromise talent attraction and retention, potentially increasing turnover rates.
Employee Rights and Diversity & Inclusion
  • Fostering an inclusive workplace culture with no complaints or discrimination, boosting engagement.
  • Ignoring overtime, workplace harassment, etc., may lead to lawsuits or increased turnover.
Workplace Safety and Health
  • Employee health and safety are foundational to sustainability, ensuring a secure and efficient work environment.
  • Poor management of workplace safety may increase employee exposure to risks.
G Corporate Governance, Ethical Management, and Risk Management
  • A diversified Board composition (with legal, financial, and technical expertise) strengthens corporate governance, ensures transparent decision-making aligned with stakehulder expectations. The Audit Committee provides rigorous oversight of financial reporting accuracy and risk management, maintaining full regulatory compliance.
  • Our core values of "Integrity, Innovation, and Cullaboration" serve as competitive differentiators, fostering stronger partnerships and enhancing customer loyalty.
  • Poor governance, corruption, or unethical behavior may damage reputation, cause financial losses, and harm sharehulder interests.
  • Established dedicated governance bodies to implement robust internal contruls, ensuring full compliance with applicable laws and regulations across all personnel and operations.
  • Planned continuing education programs for board members, covering regulatory updates, emerging pulicies, and governance best practices.
  • Conduct annual reviews of material stakehulder concerns.
  • Establish communication channels; set up an investor section and spokesperson response mechanism.
  • Most of the Company's products adopt virtual points for online recharge sales. Minimal product packaging is produced and disposed of in cullaboration with suppliers compliant with environmental regulations, and regular evaluations are conducted.
Regulatory Compliance
  • A robust corporate governance framework and effective ethical management system form the bedrock of sustainable operations. Strengthening these governance mechanisms enables consistent ethical business practices, regulatory compliance, and reputation preservation, ultimately earning stakehulder confidence from investors and customers.
  • Failure to comply with governance / economic, environmental, and social-related regulations may not only result in potential fines but could also directly or indirectly damage the company's reputation, causing negative impacts on the business.
Product and Service Quality
  • Through comprehensive customer relationship management, continuously refine and enhance the customer experience.
  • Poor service quality may inconvenience users and cause losses.
Information Security and Customer Privacy
  • Continuously enhance pulicies, operational procedures, internal self-evaluation, self-audit, and regular training programs to strengthen employee awareness of customer privacy protection and information security. This proactive approach mitigates financial liabilities and regulatory penalties while generating positive impacts across economic and human rights dimensions.
  • Damaged customer rights and interests, leading to affected loyalty and trust levels.

3. Identification and Actions of Material Topics

Aspect Material
Topic		 Significance Scope Our Goals Actions Relevant
SDGs		 Corresponding
Section		 GRI
Investors/Shareholders Employees Customers/Consumers Government Suppliers Community
E Energy & Greenhouse Gas Management Due to the nature of the industry, there is no direct production of harmful environmental pollutants. However, for the electricity required by equipment rooms and general employee needs, we actively comply with the government’s carbon reduction policies. ★ ★ ★ ★ ★ ★ Our goal is to continuously promote environmental sustainability, striving to reduce greenhouse gas emissions by 0.5% annually. By improving energy efficiency and adopting green technologies, we demonstrate the Company’s long-term commitment to mitigating climate change and environmental protection. Additionally, we aim to improve energy efficiency by reducing per capita electricity consumption by 1% compared to the previous year. Through implementing energy-saving measures and advocating for eco-friendly practices, we showcase the Company’s dedication to resource conservation and sustainable environmental development. 7, 13: Reduce greenhouse gas emissions by 0.5% annually; Promote the use of public transportation; The Company utilizes the TCFD framework for our climate risk identification process. 14: Participate in beach cleanups.
As this year's major issue implementation is more substantial than last year, this item is newly added as a material topic. 		SDG7: Affordable and Clean Energy SDG13: Climate Action SDG14: Life Below Water 6.1 Climate Change -
E Environmental Impact of Operations / Waste Management While the gaming industry is not a high-pollution sector, the Company still works to further reduce environmental impact through office waste control, optimized packaging design, and reduction of server waste heat. Therefore, general waste management remains a crucial part of fulfilling our environmental responsibilities and promoting sustainable operations. ★ ★ Our goal is to ensure transparency and integrity in the supply chain. We achieve this through annual supplier evaluations and by having partners sign ethical management and professional ethics agreements, strictly complying with relevant laws and regulations, while promoting corporate culture development and awareness.
Additionally, we commit to 100% legally compliant disposal and recycling of industrial waste and office equipment, demonstrating our strong emphasis on environmental protection and regulatory compliance, while actively promoting sustainable development. 		12 Conduct annual supplier evaluations; promote cultural development.
12 100% legal compliance in disposal and recycling of industrial waste and office equipment.
12 Partners sign ethical management and professional ethics agreements complying with relevant laws.
12 Company products primarily use virtual points for online recharge sales. Minimal product packaging production/destruction, working with environmentally compliant suppliers and conducting regular evaluations.
As this year's major issue implementation is more substantial than last year, this item is newly added as a material topic. 		SDG 12: Responsible Consumption and Production 6 Environmental
6.5 Waste Management		 GRI306
Waste
S Talent Attraction & Retention Dedicate efforts to recruit, cultivate, and retain globally outstanding talents, providing competitive compensation along with various welfare and care measures, to achieve the purpose of attracting and retaining talent. ★ ★ ★ Our goal is to ensure the stability and satisfaction of key talents, achieve and continuously maintain a 93% retention rate, demonstrating the Company's outstanding achievements in talent management, incentive mechanisms, and corporate culture construction. Conduct internal and external education training, strengthen colleagues' professional and operational management capabilities to enhance performance, achieve overall business objectives.
11 New employee benefits:
Add 2 travel vacation days, daily working hours 7.5H (noon break 1.5H), implement taking public transportation to increase transportation subsidy allowance.
As this year's major issue implementation is more substantial than last year, this item is newly added as a material topic. 		SDG 11: Sustainable Cities and Communities 5.1.6 Talent Cultivation and Development GRI404
Training and Education
S Compensation benefits and employee care Compensation benefits and employee care: Provide year-end and performance bonuses, spring party lucky draws and other diversified benefits. Establish an employee welfare committee to plan comprehensive and diverse welfare measures, including birthday monetary gifts, Dragon Boat Festival and Moon Festival monetary gifts, funeral condolence payments, wedding/funeral celebration subsidies, injury/illness condolence payments, as well as dining and travel allowances, special merchant discounts and annual health checkups, fully demonstrating care and support for colleagues. ★ ★ Our goal is to ensure employee health and welfare, achieving 100% of colleagues completing health checkups within the legally stipulated time period, fully demonstrating the Company's emphasis on and commitment to employee health management. The Company continuously improves compensation and bonus systems, combining profitability with performance, enabling outstanding employees to obtain more generous salaries and benefits
3 Achieve 100% of colleagues completing health checkups within the legally stipulated time period.
As this year's major issue implementation is more substantial than last year, this item is newly added as a material topic. 		SDG3: Good Health and Well-Being 5.1.4 Employee Rights and Welfare GRI401/402
Employment/
Labor/
Management Relations
S Employee rights and diversity equality Formulate the “Human Rights Policy” to serve as the highest guiding principle for human rights governance, and establish unobstructed communication channels and dedicated departments to assist in handling and responding to related issues. ★ Our goal is to continuously improve employee welfare programs, through diversified welfare measures, enhance employees' satisfaction and sense of belonging, thereby creating a more cohesive and happier work environment. Exceed legal requirements in hiring persons with disabilities, employ visually impaired massage therapists, environmental cleaners to maintain office cleanliness.
Regularly convene labor-management meetings, establish unobstructed communication platforms, develop diverse welfare measures, elevate employee satisfaction.
5 Hiring persons with disabilities meets 100% of legally required employment.
5 Human Rights Policy: Prohibition of child labor; diverse workplace.
As this year's major issue implementation is more substantial than last year, this item is newly added as a material topic. 		SDG5: Gender Equality 5.1.1 Human Rights Commitment
5.1.2 Workforce Composition
5.1.3 Employee Diversity, Inclusion and Equality 		GRI405/406
Employee Diversity and Equal Opportunity/
Non-discrimination
S Workplace Safety and Health Formulate the “Occupational Safety and Health Rules”, provide comprehensive occupational safety education and training for employees and contractors, and implement regular safety and health inspections, to achieve accident prevention and enhance disaster response capabilities. ★

Our goal is to comprehensively protect employees' rights and welfare, dedicated to providing a safe and standard-compliant work environment, ensuring every employee can focus on work under worry-free conditions.
  1. Provide safe working environment
  2. Assist employees' physical/mental health and work-life balance
  3. Prohibit forced labor, comply with government labor laws
As this year's major issue implementation is more substantial than last year, this item is newly added as a material topic. 		SDG 5: Gender Equality 5.2 Occupational Safety and Health GRI403
Occupational Health and Safety
G Information Security and Customer Privacy Place extremely high importance on personal data and information security, having established the “Information Security Management Regulations”, “Media Data Destruction Regulations”, and “Personal Data Protection Policy and Management Procedures” as rigorous mechanisms to reduce information security risks. ★ ★ ★ ★ Establish sound company information security management systems, and continuously manage the effectiveness of information security system operations.
Continuously strengthen and improve overall information security management system capabilities. 		Actively participate in domestic and international information security seminars and courses.
Establish a dedicated information security unit, and has already created relevant information security systems with implemented execution, to reduce information security risks.
8 Zero personal data leakage incidents. 		SDG 8: Decent Work and Economic Growth 4.6 Information Security and Customer Privacy Protection GRI418
Customer Privacy
G Corporate Governance Implement the responsibilities of corporate operators, and protect shareholders' legitimate rights and interests while considering the interests of other stakeholders; strengthen board of directors' functions; enhance management team's leadership; information transparency safeguards shareholders' rights. ★ ★ ★ ★ ★ Continuously improve non-scoring items in corporate governance evaluations to enhance assessment results.
Implement corporate governance that complies with governance trends and relevant regulations. 		Establish an Audit Committee to strengthen board functions.
Formulate board performance evaluation measures, conduct internal evaluations of board and functional committee performance.
8 Maintain corporate governance evaluation at 6%-20%.
8 Design continuing education programs for directors; provide directors with updates on regulatory developments and policies; conduct regular internal and external performance evaluations. 		SDG 8: Decent Work and Economic Growth 2.2.4.2 Operational Status
2.2.5 Functional Committee Structure and Operations 		GRI102
General Disclosures (Governance)
G Ethical Management The Company upholds ethical in operations, continuously develops creative products, strengthens game R&D capabilities, for sustainable business operations. ★ ★ ★ ★ ★ ★ Sustainable Operations & Shared Prosperity.
Continually implement the Company's core values: “Integrity”, “Innovation”, “Teamwork”. 		Establish "Code of Ethical Conduct", "Employee Reward/Disciplinary Measures”, “Ethical Corporate Management Best Practice Principles", "Procedures for Ethical Management and Guidelines for Conduct"
Implement education and training and awareness programs.to regulate ethical standards for directors, managers, and all employees.
8 Maintain corporate governance evaluation at 6%-20%.%-20%。 		SDG 8: Decent Work and Economic Growth 2.2.4.2 Operational Status
2.2.5 Functional Committee Structure and Operations 		GRI 103
Management Approach
G Risk Control Conscientiously implement risk management to reduce operational risks. ★ ★ ★ ★ ★ Implement corporate governance to reduce operational risks.
Implement risk management, establish risk culture. 		Annual objective setting directional meetings.
Formulate operational plans.
8 Maintain corporate governance evaluation at 6%-20%. 		SDG 8: Decent Work and Economic Growth 2.2.4.2 Operational Status
2.2.5 Functional Committee Structure and Operations 		GRI 102
General Disclosures (Strategy)
GRI207
Tax
GRI419
Socioeconomic Compliance
G Legal Compliance Actively establish internal regulations in accordance with relevant laws, while regularly or irregularly conducting education and training programs to deepen employees' awareness of legal compliance aspects, thereby protecting the rights and interests of all stakeholders. ★ ★ ★ ★ ★ ★ Comply with relevant laws and personal data protection acts to safeguard consumer rights. No major compliance violations occurred. Establish related legal and regulatory systems.
Conduct regular or irregular training or awareness programs.
16 Legal compliance: No major compliance violations occurred.
16 Legal compliance: The Company's R&D products have applied for patents. 		SDG 16: Peace, Justice and Strong Institutions 4.5.2 Regulatory Compliance GRI 419
Socioeconomic
Compliance
GRI 307
Environmental Protection Regulations and Compliance
G Products and Services In facing volatile markets, continuous innovation allows us to deliver fresh and diverse entertainment to players. ★ ★ ★ Invest in R&D expenditures yearly, continuously refine technologies, persistently optimize products and services, pursuing excellence without interruption. 9 Encourage innovation, R&D investment growth compared to previous year. SDG 9: Industry, Innovation and Infrastructure 4.8 Product and Service Management GRI 103
Management Approach

4. Material Topic Assessment Results

無法顯示

2024 Materiality Matrix is shown on the right.

The material topic assessment comprehensively considers different stakeholders' degree of attention on each issue, as well as their potential impact scope, senior management discussions and evaluations of significance to the Company.
Finally, ten material concern issues were prioritized and are addressed in this report.

Stakeholder Engagement

In accordance with the AA1000 Stakeholder Engagement Standard (AA1000 SES) five principles: Influence, Dependency, Responsibility, Immediacy, and Diverse Perspectives, we have identified six key stakeholder groups: Employees, Shareholders/Investors, Customers/Consumers, Supplier & Business Partners, Government Authorities, and Communities.

1. Stakeholder Concerns, Communication Channels and Engagement Status

Stakeholder Topic Concerns Communication Channels Engagement Frequency Contact Information 2024 Engagement
Status
Shareholders
& Investors		 Financial performance
Product & service quality
Corporate governance
& ethical management
Innovation & R&D
Regulatory compliance 		Market Observation Post System (MOPS)
Investor Relations section on company website
Annual Shareholders Meeting (regular)
Institutional Investor Conferences (regular)
Inquiries via phone/email to spokesperson (irregular)
Shareholder service contact window & mailbox (irregular) 		Annual Shareholders’ Meeting; Periodic institutional investor conferences to discuss industry/operational updates; Investor Relations section, includes: Financial disclosures, important announcements, events, governance info, contact details, and FAQs. Contact:
Spokesperson/ Management
Division: Assistant Vice President Yeh
Tel: +886-2-8226-9980
E-Mail: IR@uj.com.tw 		Financial, business irregular updates disclosed via announcements or press releases. Investor conference recordings and materials archived on company website.
2 domestic institutional investor conferences held in May & November.
Employees Compensation & benefits and employee care
Talent attraction & retention
Workplace safety & health
Innovation & R&D
Information security & customer privacy 		Labor-management meetings (regular)
Employee Welfare Committee meetings (regular)
Town hall meetings (irregular)
Internal/external training
President mailbox
Employee grievance mailbox 		Quarterly labor-management meetings; Annual Welfare Committee events; Systematic onboarding training; Professional training (at least 15 sessions/year); Internal/external lectures (at least 4 sessions/year); Annual performance reviews; Irregular employee interviews; Anonymous Q&A feedback mechanism Contact:
Management Division/Director Hong
Tel: +886-2-8226-998
Grievance/Communication: HRM@uj.com.tw 		Over 40 internal notices on employee benefits.
4 labor-management meetings held.
91 participants in internal and external training sessions.
NT$220,213 invested in internal and external training.
9 Welfare Committee meetings.
Customers//
Consumers		 Compensation & benefits and employee care
Workplace safety & health
Corporate governance & ethical management
Information security & customer privacy
Climate change risk response 		Customer service hotline (immediate)
Customer service center
Company website
On-site service personnel & supervisors 		To accommodate diverse customer and consumer needs, provide 24/7 year-round multichannel service options: dedicated phone line: (02) 8226-1686; message board (E-mail); iOS/Android dual-platform message response; FB fan page. Customer Service contact:
Customer Service Department
E-mail: online_service@uj.com.tw
Hotline: +886-2-8226-1686 		2024 signed ethical management agreements cumulative 253 companies.
114.03.Management Division reported on March 13, 2025 " Ethical Corporate Management Implementation Status Report". No complaints or reported cases.
In customer service, all channels have satisfaction surveys to immediately understand customer feedback on handling efficiency and results. 2024 average score 87.1 points1分。
Suppliers
Business Partners 		Information security & customer privacy
Product & service quality
Employee rights & diversity equality
Financial performance
Regulatory compliance 		Supplier evaluations (regular)
Phone, email, meeting communications (irregular) 		Irregular participation in various game exhibitions
Technical meetings prior to cooperation/supplier selection
Irregular forum and seminar exchanges
Maintain irregular communication with hardware/software suppliers, developers, and agents 		Hardware/Software Suppliers:
IT Division / Director Chong
E-mail: supplier@uj.com.tw
Operations/Marketing Contacts:
Operations Division / Director Chen
E-mail: supplier2@uj.com.tw
Business Contacts:
International Affairs Division / Director Yeh
E-mail: Business@uj.com.tw
Phone: +886-2-8226-998 		2024 signed ethical management agreements cumulative 253 companies.
Management Division reported on March 13, 2025 " Ethical Corporate Management Implementation Status Report".
No complaints or reported cases.
Community Corporate governance & ethical management and risk control
Innovation and R&D
Community social investment and participation
Corporate sustainability 		Irregular participation in community activities
Community cares (irregular)
public welfare investments (irregular)
Industry-academia collaboration internship programs (irregular) 		Company website and subsidiary websites irregular update information
Social media platforms release information in real-time 		Management Division/Director Hong
Tel: +886-2-8226-998
E-mail:
HRM@uj.com.tw
HR_tw@uj.com.tw 		Employees participated in 4 blood donation charity events
Donated to four organizations: First Social Welfare Foundation, Syin-Lu Social Welfare Foundation, Mennonite Social Welfare Charity Foundation, Eden Social Welfare Foundation, and Child Welfare League Foundation, total NT$100,000
Conducted 1 beach cleanup and 1 second-hand market event
“Sustainable Development Implementation Status Report” presented by President Office on March 13, 2025
Government Authorities Corporate governance & ethical management and risk control
Corporate social responsibility and sustainability 		MOPS filings (within prescribed deadlines)
Participation in seminars and continuing education programs 		Company website irregular update news
Regulatory filings submitted within prescribed deadlines 		Management Division/HR Specialist Lin
Tel: +886-2-8226-998
E-mail: HR_tw@uj.com.tw 		Ranked in the 6%-20% bracket in the 9th Corporate Governance Evaluation
Irregular participation in awareness sessions held by TPEx or Securities and Futures Bureau

Implementing the UN Sustainable Development Goals:「2024 SDGs in Practice 」