New Smart Technology Co., Ltd. is committed to fulfilling corporate social responsibility (CSR) and safeguarding the fundamental human rights of all employees, customers, and stakeholders. In accordance with internationally recognized human rights standards and principles, including the Universal Declaration of Human Rights, the United Nations Global Compact, and relevant conventions of the International Labour Organization (ILO) and other international human rights instruments, we hereby establish this Human Rights Policy. The Policy is intended to prevent any infringement of or violation against human rights and to ensure that all internal and external members of the Company are treated reasonably, equally, and with dignity.

I.Diversity, Inclusion, and Non-Discrimination

In recruitment, employment, and employee development, we do not discriminate on the basis of gender, race, age, marital status, family status, religion, political affiliation, nationality, place of birth, appearance or physical features, disability, or any other status protected by applicable laws. We are dedicated to fostering an equal, diverse, and inclusive workplace. Guided by principles of openness and fairness, we adopt a zero-tolerance approach to any form of discrimination.

II.Equal Pay for Equal Work

We do not differentiate compensation on the basis of gender, race, age, region, or other improper factors. Employees performing the same work and contributing equivalent labor shall receive equal remuneration.

III. Working Hours and Wages

We ensure that all labor conditions comply with applicable laws and regulations, including working hours, overtime hours, wage payments, and overtime compensation. We also provide employee benefits that, where applicable, may exceed statutory requirements.

IV.Opposition to Forced Labor

We prohibit any form of human trafficking. We do not use violence, threats, detention, or any other unlawful means to force employees to perform labor.

V.Opposition to Child Labor

To protect the physical and mental development of young people, we do not employ persons under the age of fifteen, in accordance with the Labor Standards Act. For the employment of persons under the age of eighteen, we handle all arrangements in compliance with the Labor Standards Act and related regulations.

VI.Humane Treatment

We are committed to treating employees humanely and do not tolerate any form of violence or harassment in the workplace, including sexual harassment, sexual abuse, corporal punishment, physical or mental coercion, or threats and intimidation of any kind. We strive to maintain a safe, equal workplace free from unlawful infringement and workplace abuse.

VII. Health and Safety in the Work Environment

We are committed to enhancing employees’ knowledge, attitudes, and awareness regarding occupational safety and health. By implementing legal requirements and continuously improving our management systems, we aim to build a safe and healthy working environment and prevent occupational accidents and illnesses.

VIII. Constructive Labor–Management Communication

We provide multiple channels for employee communication, such as regular labor–management meetings and departmental meetings. Through diverse channels, we listen to employees’ voices, safeguard their rights to collective bargaining, and promote harmonious labor–management relations. We seek to effectively mediate differing views and maintain a positive and cooperative workplace.