Human Rights Management

As a medical device company that deals with the lives, health and dignity of patients and users, the Company applies the same principle of respect to its employees and to the members of its partner companies, and this is the starting point of the Company's human rights management. The Co-CEO has declared through the Human Rights Management Declaration that "Respect for human beings is quality, quality is trust, and the protection of human rights must be operated as precisely as the accuracy of the diagnostic devices we manufacture." Based on this philosophy, the Company officially declared its Human Rights Policy on June 1, 2024, and integrally manages human rights management metrics (S3-1 through S3-9) aligned with ESRS S1 (Own Workforce) and GRI 405, 406, 407, 408, 409, and 410. In the second half of 2025, the Company conducted a Human Rights Due Diligence / Human Rights Impact Assessment (HRDD/HRIA) at four sites based on the UN Guiding Principles on Business and Human Rights (UNGP) and the OECD Due Diligence Guidance, further strengthening the framework for identifying, evaluating, and mitigating human rights risks.

1. Human Rights Management Policy and International Standards — Six Operating Guidelines (S3-1)

In order to realize the management philosophy of being a global medical device company based on respect for human beings, the Company publicly supports and respects the norms set forth in the UN Guiding Principles on Business and Human Rights (UNGP), the Universal Declaration of Human Rights (UDHR), the core conventions of the International Labour Organization (ILO), and the Labor Standards Act of Korea. By officially announcing the Human Rights Management Policy (declared June 1, 2024) and the Co-CEO's Human Rights Management Declaration, the Company pursues the protection and enhancement of the human rights of direct and indirect stakeholders, including employees, partner companies, customers, medical practitioners, patients, and local communities.

Supporting policies and declarations include: the Human Rights Management Declaration in the name of the Co-CEO (disclosed on the in-house bulletin board and the corporate website); the Human Rights Management Policy containing six operating guidelines; the Diversity and Inclusion Policy stipulating equal opportunities for men and women (Survey Q30 4.05/5) and maternity protection; the discrimination and harassment prevention policy contained in "Sound Corporate Culture," one of the five areas of the Code of Ethical Conduct; the declaration of support for the eradication of forced labor and child labor complying with UNGC Principles 4 and 5 and ILO core conventions 138 and 182; the Reporting Center comprising the in-house HR Counseling Center and five external anonymous channels; and the Human Rights Violation Remedy Manual, equipped with a quadruple protection mechanism of confidentiality, status protection, immunity from liability, and compensation, based on UNGP Principle 31 (effective remedy).

The Company commits to local labor and human rights protection and compliance with labor laws not only at its headquarters (Korea) but also in all countries in which it conducts business (Jiangsu, China; AgaMatrix and CoaguSense in the United States). These commitments are embodied in six operating guidelines, each aligned with international standards. First, respect for human rights (UDHR Article 1, UNGC 1·2, UNGP 11–24); second, prohibition of discrimination and harassment (ILO 100·111, GRI 405·406); third, compliance with working conditions (ILO 26·131, the Labor Standards Act, the Minimum Wage Act); fourth, safety and the working environment (ILO 155·187, the Occupational Safety and Health Act, ISO 45001); fifth, freedom of association (ILO 87·98, UNGC 3, GRI 407); and sixth, prohibition of forced labor and child labor (ILO 29·105·138·182, UNGC 4·5, GRI 408·409). In particular, the sixth principle is not limited to a declaration; it is given effect through the Company's recruitment procedures, the annual Human Rights Due Diligence (HRDD), and the Supply Chain Code of Conduct.

2. Human Rights Management Governance — Four-Stage Decision-Making System

Based on the Human Rights Management Declaration, the Company has formalized a four-stage decision-making system under the Co-CEO to systematically manage human rights risks. The Board of Directors finally resolves human rights management policies and strategies; the ESG Council reviews and deliberates on the status of responses to human rights risks; the Ethics Management Office takes charge of HRDD as well as reporting, investigation, and action; and the HR Team performs operational tasks such as training, grievance handling, and interviews.

3. 2025 Human Rights Impact Assessment (HRDD/HRIA)

The Company conducts an internal human rights impact assessment once a year, identifying in advance potential human rights risks that may arise for stakeholders, and implementing, monitoring, and reporting on prevention and mitigation activities to minimize negative impacts. The 2025 assessment was conducted under the supervision of the Ethics Management Office and surveyed all employees (three job groups: office, R&D, and production) at four sites — the Seocho Headquarters, the Wonju Plant, the Songdo Plant, and the Songdo No. 2 Plant — over 8 days from October 21 to October 28, 2025.

The assessment was conducted in accordance with UNGP Principles 17 and 18 through the four-stage standard process of identifying rights-holders (Identify) → assessing human rights impacts (Assess) → preventing and mitigating (Prevent · Mitigate) → tracking and providing remedy (Track · Remedy). The assessment covered seven core areas — personal information and data security, human rights training and awareness, fairness, evaluation and compensation, working conditions and working hours, welfare and the working environment, diversity, inclusion and maternity protection, and communication culture and grievance handling — and at the same time examined forced labor indicators (confiscation of passports and identification documents, deposit requirements, forced overtime, restrictions on freedom of movement and resignation) and the employment of children and young persons. Analyses included maturity indicators by area, heat maps of gaps between job groups, derivation of a risk matrix, and keyword analysis of qualitative responses across five categories. The results were issued as the Ethics Management Office report on November 14, 2025, and were formally reported to the Board of Directors on November 24, 2025.

The assessment identified three core risk areas. In the working conditions and fairness area, the fairness of evaluation and compensation, bias by department and rank, the fairness of promotion opportunities and the effectiveness of related systems were identified as items requiring inspection (aligned with ILO 100 and 111). In the workplace culture and harassment prevention area, cases of perceived workplace harassment at some sites were identified through the survey; these have been classified as top-priority risks and will be managed as preemptive improvement tasks (aligned with ILO 190 and GRI 406). In the diversity, inclusion and maternity protection area, gender perception gaps, prevention of discrimination at the pregnancy, childbirth and child-rearing stages, and the need for women's leadership development were derived (aligned with GRI 405, 406, UNGC 6, and ESRS S1). On the other hand, personal information protection training, human rights training, data security guidelines, and equality of recruitment opportunities were identified as strength areas that significantly exceeded the company-wide average; these are the result of ISO 27001 certification and the full establishment of 100% blind hiring

The identified risks are addressed through short-, mid-, and long-term roadmaps. In the short term (3 months), the Company will pursue redesign of evaluation and compensation criteria, refinement of the anonymous reporting system, strengthening of human rights training for managers on workplace harassment and the prohibition of discrimination, and strengthening and promotion of maternity protection policies. In the mid-term (6 months), the Company plans to establish a regular monitoring system, link human rights indicator KPIs with performance evaluation, implement welfare and environment improvement packages, run programs tailored to each job group, and expand best practices company-wide. In the long term (12 months), the Company plans to conduct an interim review of human rights management and gather feedback, conduct a second human rights impact assessment, upgrade the management competency framework, and develop interview and support measures for female workers. The Company will reflect these into KPIs by department, share progress every month, and gather employee feedback.

4. Grievance Handling and Remedy

The Company operates internal and external channels so that employees and stakeholders may freely raise human rights-related risk factors and grievances. The in-house HR Counseling Center conducts individual counseling and action by HR Team staff on matters such as conflicts with superiors and colleagues, job aptitude, and workplace harassment; the five external channels — online, e-mail, telephone, visit, and mail — are received directly by the Ethics Management Office, which investigates them through internal processes while maintaining confidentiality and sharing progress with the reporter. Remedy is operated in accordance with the eight requirements of effective remedy under UNGP Principle 31 (legitimacy, accessibility, predictability, equity, transparency, rights-compatibility, source of learning, and human rights-based engagement).

In 2025, formal receipts of human rights-related grievances through official channels and confirmed cases of discrimination were both 0. However, some perceived cases of workplace harassment were identified in the 2025 Human Rights Impact Assessment survey; separately from formal receipts, these have been classified as top-priority improvement tasks, and preemptive mitigation measures such as strengthened manager training and refinement of the anonymous reporting system are being implemented.

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5. Eradication of Child Labor and Forced Labor (S3-3)

The Company applies the sixth principle of the six operating guidelines (prohibition of forced labor and child labor) identically across its own operations and the entire supply chain, and complies with ILO core conventions 138, 182, 29 and 105 as well as UNGC Principles 4 and 5. No child labor or forced labor exists at any of the Company's sites. At its own sites, the Company verifies the statutory minimum age upon hiring and does not employ children or young persons; for foreign workers, it prohibits the confiscation of passports and identification documents and the requirement of deposits, and guarantees the freedom to change jobs and to resign. In the 2025 Human Rights Impact Assessment (HRDD, 4 sites), forced labor indicators and the employment of children and young persons were examined, with the result that no case of child labor or forced labor was identified — 0 cases in total. In the supply chain, the Company obtains agreement to its Environment, Human Rights, and Anti-corruption Code of Conduct (including prohibition of child and forced labor) from first-tier partner companies, and includes forced labor indicators in ESG self-assessments and due diligence. In particular, in response to the U.S. Uyghur Forced Labor Prevention Act (UFLPA) and the EU Forced Labor Import Ban Regulation, forced labor risks in the Chinese production subsidiary (i-SENS Jiangsu) and the raw and subsidiary material supply chain are managed in connection with conflict minerals due diligence.

6. Human Rights Training

The Company implements five types of human rights training for all employees: prevention of workplace sexual harassment, prevention of workplace harassment, improvement of awareness of persons with disabilities, "First Steps in Human Rights (Dignity)," and prevention of child labor and forced labor; and disseminates a culture of mutual respect through human rights respect campaigns and the Company's own comprehensive measures to eradicate abusive behavior. In 2025, 888 out of a total of 919 employees company-wide completed Ethics·Compliance·ESG training, recording a completion rate of 96.6%, and workplace harassment, whistleblowing procedures, and respect for human rights have been integrated into the six-area modules of the Code of Ethical Conduct.

7. Family-Friendly Management

The Company practices family-friendly management so that all employees, including regular employees and contract employees, can find a balance between work and life, observing the 52-hour statutory workweek and implementing flexible work systems. The improvement requests for the working hours and leave systems identified in the 2025 Human Rights Impact Assessment are being implemented through specific measures in this area. The Company operates flexible work systems including selective and flexible working hours and overtime allowance payments; review of expanded consecutive and refresh leaves; tuition support for children covering the entrance fees and tuition for domestic regular high schools, four-year universities, and junior colleges; health management including comprehensive medical examinations for all employees and examinations and accident insurance for the spouses of employees aged 40 or older; and leisure activity support such as club activity expenses and condominium use. In particular, for maternity protection, the Company supports all stages of pregnancy, childbirth, and child-rearing, including 90-day pre- and post-childbirth leave, reduced working hours during pregnancy, miscarriage and stillbirth leave, post-childbirth shortened work hours and parental leave, guaranteed breastfeeding time and a lactation room, spouse childbirth leave, family care leave, and restrictions on night and holiday work for pregnant women.

8. Labor Rights and Freedom of Association (S3-6 to S3-9)

The Company has organized labor-management councils at each site and a company-wide labor-management council, holds regular quarterly meetings (4 times a year), and operates ad-hoc meetings as needed; all received agenda items are handled through the labor-management council, which is also used as a regular monitoring channel for the 2025 HRDD. Currently, there is no labor union to which the Company's workers belong, so the number of employees covered by a collective bargaining agreement is 0 (0%); however, the Company guarantees workers' freedom of association, and no site or supplier with a risk of impairment of the right to collective bargaining was identified in the 2025 HRDD. The absence of child labor and forced labor was also reconfirmed through the same due diligence

channel. When changes to management, systems, or policies occur, the Company promptly notifies and informs employees through various channels, including in-house intranet postings. Meanwhile, training on human rights policies and procedures for security personnel (GRI 410) is operated separately by the departments responsible for the management of in-house security staff and external security service providers.