Everlight established the Sustainability Development Office, serving as the core function responsible for driving ESG strategies and sustainability management. The office is responsible for integrating resources across departments, coordinating the planning, implementation, and management of sustainability-related matters, and ensuring consistency and systematic execution of sustainability policies. Through the ESG Task Force, the Sustainability Development Office connects various functions including accounting, legal affairs, internal audit, human resources, general affairs, sales, quality assurance, information technology, and research and development. Sustainability-related initiatives are promoted according to the professional responsibilities of each department, with departments regularly providing relevant data and implementation results for consolidation and analysis by the Sustainability Development Office, serving as the basis for management decision-making and information disclosure.

In terms of operational processes, the Company follows a management cycle of planning, identification, implementation, review, and continuous improvement to advance sustainability initiatives. The process begins with identifying Material Topics through Stakeholder Engagement, internal operational conditions, and external market trends, followed by establishing management approaches and annual implementation plans based on the identified Material Topics. Relevant actions are then executed by each responsible department according to assigned responsibilities, while regular tracking and performance review mechanisms ensure the achievement of targets and continuous optimization of management practices.