PREMIER PARTNERS, LLC ESG PRINCIPLES

1. ESG Principles

• Premier Partners, LLC (hereinafter referred to as “the Company” or “we”) endeavors to promote the harmonious development of individuals, the environment, and society.
• The Company commits to adhering to environmental laws and agreements, fostering an environmentally conscious organizational culture, and promoting environmental awareness among employees.
• The Company upholds the human rights of its employees, prohibits discrimination, and improves individuals’ quality of life by offering fair compensation, stable employment, and a healthy workplace environment.
• The Company provides employees with opportunities for education, training, and skill development to enhance their personal capabilities and contribute to societal progress.
• The Company establishes internal guidelines for ethical and responsible conduct among employees in their interactions with each other and external stakeholders, such as business partners.
• Major management decisions undergo thorough discussion at the general meeting of employees, where the Company ensures transparent and comprehensive information for decision-making.
• The auditor conducts independent audit with unrestricted access to necessary information.
• The Company fulfills required legal disclosures promptly and comprehensibly.

2. ESG Investment Principles

• The Company shall integrate financial and non-financial factors, such as environmental, social, and governance (ESG) criteria, into the investment target analysis and decision-making process. This integration aims to foster a healthy, sustainable society while also increasing investment returns.
• The Company shall engage in ESG investments by actively participating in dialogue, exercising shareholder rights, and addressing key issues related to the environment, social responsibility, and governance. These efforts seek to enhance the responsible management and long-term performance of portfolio companies.
• The Company shall strive to enhance the capabilities and expertise of its employees to support the implementation of ESG investments.
• The Company shall provide regular reports on the integration of ESG investments to the fund investors.

3. ESG Investment Principles – Action Plan

1) Investment Target Filtering

• We do not invest in companies engaged in socially harmful activities such as weapons manufacturing, alcohol production and supply, gambling facilities management and operation, etc.
• We do not invest in companies causing serious environmental damage.

2) Investment Decision Phase

• We utilize the ESG Checklist to assess the ESG status of target company.
• The ESG Committee determines the target company’s eligibility for ESG investment based on the ESG checklist.
• The Investment Committee considers non-financial factors, including the results of the ESG Committee’s investment eligibility review, alongside financial factors when making investment decisions. Non-financial factors may be applied differently based on individual circumstances such as the fund’s management strategy, sector, and size of the target company.

3) Monitoring

• We periodically receive ESG-related information from portfolio companies to monitor ESG issues.
• Through dialogues and discussions, we propose and support initiatives to address ESG issues within portfolio companies. ESG factors are considered when exercising shareholder rights and expressing opinions to the board of directors.

4) Report

• A periodic report containing ESG factors is provided to the fund investors.