ESG Report 2025

9 4.3.2 Compensation Linkage Mechanism To translate sustainability commitments into concrete actions and responsibilities among management, The United Laboratories has established the “Sustainability and Climate Compensation Linkage Management System”. This system aims to deeply align the goals of senior management with the Group's ESG strategy through a mechanism combining incentive and constraint. Guided by the core principles of strategic alignment, precise quantification, and balanced reward and penalty the system initially covers senior management who bear the highest responsibility for sustainability performance, with plans to gradually extend to various business divisions and key positions as circumstances permit. The system explicitly incorporates ESG and climate performance into the assessment scope of annual performance bonuses and long- term incentive plans. The Board and the Remuneration Committee are responsible for approving annual KPIs and making final performance determinations, ensuring the transparency and effectiveness of the linkage mechanism. “ ”, To ensure that the concept of sustainable development is fully integrated into the Group's strategy and day-to-day operations, The United Laboratories has established a sustainability management structure with clear responsibilities and a well-defined hierarchy, covering the Board, senior management and business units, and institutionalising the effective implementation of ESG targets. On this basis, the Group has further incorporated sustainability performance into the remuneration assessment system of senior management, strengthening accountability through incentive and restraint mechanisms and driving management actions to align closely with the Group's long-term ESG strategy. 4.3.1 Management System The United Laboratories has established a three-tier sustainability management system comprising the “Governance Level, Leadership Level, Execution Level”, forming a closed loop of top-down supervision and guidance and bottom-up implementation feedback. Chairman: Ms. Choy Siu Chit (Executive Director) Members: Mr. Chong Peng Oon (Independent Non-Executive Director) Prof. Song Ming (Independent Non-Executive Director) Dr. Fu Qiushi (Independent Non-Executive Director) Mr. Leung Wing Hon (Executive Director) 1. Formulate and update ESG targets, strategies and management approaches 2. Review and monitor the implementation and outcomes of ESG work, and report to and advise the Board Leadership Level Sustainability Working Group Heads of functional departments Heads of subsidiaries and business units 1. Responsible for the day-to-day management of specific ESG work 2. Regularly review the Company's key ESG data 3. Lead the annual consolidation of ESG information and the preparation of the ESG report ESG Working Group Execution Level 1. Collect and submit ESG information 2. Implement specific ESG work tasks 3. Report to the ESG leadership level Heads of functional departments in subsidiary company Persons in charge of the ESG Working Group Level Governance Level Composition Management Structure Key Responsibilities Sustainability Committee Sustainability Management 4.3 The United Laboratories International Holdings Limited 2025 Environmental, Social and Governance Report