Occupational Health and Safety Management

The Company integrates and discloses occupational health and safety management across the policy domain (ESRS S1-1, S1-2, S1-3) and the activities and performance domain (ESRS S2-1 through S2-7). Based on the renewal of its ISO 45001:2018 Occupational Health & Safety Management System certification (August 24, 2025 to August 23, 2028), i-SENS, Inc. operates systematic occupational health and safety management at all sites, including the Seocho Headquarters, the Wonju Plant, the Songdo Plant, and the Songdo No. 2 Plant.

1. Occupational Health and Safety Management Policy — Five Management Principles (S1-1)

The Company's occupational health and safety management begins with the following occupational health, safety and environmental (SHE) policy.

"i-SENS regards the lives and the occupational health, safety and environment of all workers as the foremost values of management, and aims to leap forward as a sustainable and eco-friendly global healthcare specialty company by actively pursuing the highest level of workplace safety management, the health enhancement of its members, and the protection of the global environment."

This policy is embodied in five management principles. First, the Company establishes optimal management objectives and implementation plans based on an SHE management system, and builds a global-level management framework through regular monitoring and performance evaluation. Second, the Company faithfully observes relevant laws, regulations and internal rules, and fulfills its responsibilities and duties to establish a culture of SHE. Third, based on the active participation and consultation of all members, the Company pursues prevention-centered identification of hazards and risk factors and accident prevention activities, thereby creating a safe and pleasant work environment. Fourth, the Company deeply recognizes the necessity of health management for all workers and actively conducts health promotion activities, including the prevention of disease. Fifth, the Company practices eco-friendly management by optimizing the use of resources and energy and minimizing pollutant emissions.

2. Identification and Management of Occupational Health and Safety Risks (S1-2)

To systematically identify and control potential risk factors within its sites, the Company operates a company-wide risk management system based on three principles. First, the Company operates a prevention-centered, field-led system in which on-site managers and workers at four sites serve as the principal actors for risk identification, under the leadership of the Chief Technology Officer (CTO) and a dedicated occupational health and safety organization. Second, when risks are identified, the Company applies the priority order of elimination → substitution → engineering control to fundamentally mitigate risks. Third, the results of regular and ad-hoc risk assessments are reflected in the occupational health and safety budget and management objectives to continuously enhance the effectiveness of the system.

Hazards and risk factors are identified through three types of risk assessment. Regular risk assessments are conducted once a year using the KRAS technique (frequency × severity), in which workers directly participate to identify and evaluate hazards and risk factors in the workplace and to formulate and implement reduction measures; improvement measures are established and implemented for factors scoring 8 points or higher. Ad-hoc risk assessments are conducted in the same manner whenever there are special circumstances, such as new registration or change of work or work procedures or the occurrence of an accident, evaluating the relevant process and risk factors. Initial risk assessments are conducted in advance to identify, evaluate and improve hazards and risk factors at the start of new projects such as business expansion. In parallel, the Company operates a "Near-Miss Reporting System" through which workers directly identify hazards.

For accident prevention, technical protective measures such as LOTO (Lock-Out, Tag-Out) systems and interlocks have been completed for identified high-risk elements, and high-risk work approval procedures are strictly controlled through a safe work permit system. When an accident occurs, the Company responds through a seven-stage process: (1) communication of the occurrence and work stoppage and preservation of the scene; (2) emergency first aid and transfer to hospital; (3) preparation of an accident occurrence report (within 24 hours of occurrence); (4) accident investigation and ad-hoc risk assessment, and establishment of recurrence prevention measures; (5) preparation of an accident investigation report (within 7 days after receipt); (6) implementation of corrective actions and recurrence prevention; and (7) horizontal deployment of corrective actions and dissemination of training based on accident case studies. In addition, each organization prepares an emergency preparedness and response scenario every year and conducts drills at least twice a year to secure on-site response capabilities.

3. Receipt and Handling of Occupational Health and Safety Grievances (S1-3)

To enable employees and stakeholders to freely raise occupational health and safety-related risk factors and grievances, the Company operates an open communication policy based on three principles. All submissions strictly guarantee the anonymity of the reporter and ensure that no disadvantage results from raising a grievance (anonymity protection and non-retaliation); received matters are handled as a top priority in accordance with the SHE management system and internal procedures, and the results are unfailingly shared with the reporter (prompt response); and the status of grievance handling is regularly reviewed through the Industrial Safety and Health Committee, with recurring grievances designated as company-wide improvement tasks (participatory decision-making).

Grievance handling channels are diversified into online and offline channels. Online, the Company continually operates the SHE Notification Talk, which receives workers' occupational health and safety proposals and shares the latest information, and an in-house groupware channel (e-mail and messenger) that promptly conveys hazards and improvement proposals to the safety and health managers of each site. Offline, the Company operates the Industrial Safety and Health Committee, composed of equal numbers of worker and employer representatives and held once a quarter; the Occupational Health and Safety Council and joint inspections, conducted through meetings and on-site patrols once a month and once a quarter to ensure the safety of contractor and subcontractor operations; and on-site patrol inspections through worker

interviews. Submitted grievances are handled through a four-stage standard process: (1) receipt and classification (immediate action or action after review depending on urgency and risk level); (2) on-site verification and investigation (site visits, fact-finding, and worker interviews); (3) formulation of improvement measures (determination of technical and managerial measures, budget and schedule); and (4) action and result feedback (notification of results upon completion of action and satisfaction check).

4. Worker Health Welfare Policies and Activities (S2-1, S2-2)

Recognizing the health of employees as a core value of management, the Company operates a five-pillar health management roadmap. The Company implements health examinations, workplace environment measurements, and surveys of hazardous factors for musculoskeletal-burden work in accordance with the Occupational Safety and Health Act, and applies internal standards that are stricter than statutory standards (strengthened legal compliance); and pursues disease prevention and health promotion through preemptive programs such as smoking cessation, stretching, and cardio-cerebrovascular disease prevention. In addition, the Company preemptively prevents the aggravation of occupational diseases through post-management for those with abnormal findings on health examinations (high-risk group customized management); responds to heat-related illnesses through dissemination of step-by-step heat wave work guidelines, year-round placement of heat wave emergency kits, and mandatory observance of rest periods (heat-related illness response system); and secures on-site emergency response capabilities through regular company-wide CPR and AED training and the constant operation of emergency contact networks and emergency rescue systems.

In terms of specific activities, with respect to compliance with relevant laws and regulations, the Company operates health examinations (national insurance and special) for all employees and comprehensive health examinations as a welfare benefit. The 2025 statutory-cycle workplace environment measurements at each site found zero items exceeding the standards for noise, chemical substances, and the like, and a survey of hazardous factors for musculoskeletal-burden work was conducted at the Songdo Plant in 2025. In terms of prevention-centered health promotion, the Company operated a smoking cessation program for workers at the Wonju, Songdo and Songdo No. 2 Plants in 2024, providing incentives to workers who succeeded; conducted regular stretching education before and after work, distributed ergonomic auxiliary tools, provided 1:1 health counseling and post-management tracking for workers with abnormal findings, and held a company-wide walking challenge. As on-site close-up health measures, the Company conducted preventive inspections for outdoor workers, provided heat wave emergency kits, recommended step-by-step work stoppage during heat waves, installed thermometers/hygrometers and operated QR records as part of heat-related illness prevention, and provided cardiopulmonary resuscitation (CPR) and AED training to all employees.

5. Safety Education Activities (S2-3)

i-SENS operates regular education and job training in accordance with statutory standards. Regular education consists of at least 12 hours per year for office workers, at least 24 hours per year for non-office workers, and 16 hours per year for management supervisors. For daily workers, training of at least 1 hour (one week or less) or 4 hours (one week to one month) upon hiring is provided depending on the period of employment, and other workers receive at least 8 hours upon hiring. For job training, occupational health and safety management officers complete 6 hours of new education within 3 months of appointment and 6 hours of refresher education every 2 years; safety managers and health managers complete 34 hours of new education and 24 hours of refresher education every 2 years.

6. Application of the Industrial Safety and Health Management System (S2-4)

As of 2025, the Industrial Safety and Health Management System is applied at 100% to a total of 969 persons, including 921 employees (100%) to whom the system applies and 48 resident workers of partner companies (100%).

7. Work-Related Injuries — 2025 KPI (S2-5, S2-6)

In 2025, work-related injuries among employees consisted of 0 fatalities, 0 serious work-related accidents excluding fatalities, and 4 recordable accidents, with an occupational accident rate of 0.32% and an LTIFR (lost-time injury frequency rate) of 2.24 based on total working hours of 1,783,056 hours. There were 0 cases of fatalities and 0 cases of onset attributable to work-related diseases. The principal types of accidents were caught-in/between, slips, and overexertion. For workers other than employees (partner companies), fatalities, serious work-related accidents, recordable accidents, and fatalities and onset due to work-related diseases were all 0 cases.