Supporting the UN Sustainable Development Goals (SDGs)

Impact on Stakeholders:

• (-) JMT's business operations as a non-performing asset management and debt collection company rely on the consumption of electrical energy in offices, branches, and information technology systems, as well as the use of contractual documents and IT equipment in operational processes. Although the nature of the business is not resource-intensive, reliance on digital systems and the management of large debtor portfolios results in a cumulative energy consumption at a significant level, particularly electricity consumption in IT systems, which is associated with indirect greenhouse gas emissions. Furthermore, the use of paper and the management of end-of-life electronic equipment, if not properly managed, may generate waste and increase pressure on natural resources over the long term.
• (+) The transition towards digital work processes, the reduction of paper usage in debt collection processes, and the systematic management of IT equipment can significantly reduce resource consumption and waste. Such approaches support efficient resource utilization and reduce long-term environmental impact.

Impact on the Organization:

• (-) Rising energy cost trends, along with ESG expectations from investors and capital markets, may impact the Company's operating expenses and risk assessment in the future. If the organization is unable to demonstrate efficient resource management, it may affect investor confidence and the cost of capital over the long term.
• (+) Enhancing energy and resource efficiency can directly reduce operating costs and improve organizational efficiency. At the same time, demonstrating responsible resource management also strengthens investor confidence and supports the Company's long-term financial stability.

Stakeholders:

• Employees
• Communities and Society
• Shareholders / Investors
• Government and Regulatory Authorities

Definition:

Impact on Stakeholders:

Physical Impact

• (-) JMT's operations generate greenhouse gas emissions from field activities such as debt collection and asset inspection, which involve the consumption of fuel (Scope 1), as well as electricity consumption in offices and information technology systems (Scope 2). Although the level of emissions is not high compared to the manufacturing sector, the broad scale of operations and the expansion of the debtor portfolio may result in an increase in cumulative emissions over the long term, contributing to systemic climate change.
• (+) Enhancing energy efficiency in offices, managing travel routes to reduce fuel consumption, and promoting digital work processes can significantly reduce greenhouse gas emissions from organizational activities, supporting the organization's role in reducing long-term environmental impact.

Transition Impact

• (-) If JMT does not integrate climate-related issues into its risk management processes and debtor portfolio management, such as failing to assess the risk of debtors in industries affected by low-carbon policies, or lacking approaches to reduce emissions from organizational activities, the Company may contribute to economic activities that are not aligned with the low-carbon economy transition.
• (+) Integrating climate risks into the debt portfolio management process, assessing debtor risks in carbon-sensitive industries, and establishing clear emissions reduction targets help support the overall economic sector's adaptation in alignment with the low-carbon economy transition, while enhancing transparency for stakeholders.

Impact on the Organization:

Physical Impact

• (-) Extreme weather events, such as floods, storms, wildfires, or heatwaves, may impact JMT's offices, branches, and technology infrastructure, causing operational disruptions and additional expenses. Field activities may not be able to operate at full efficiency. Furthermore, natural disasters may affect the income and debt repayment capacity of debtors in affected areas, impacting the Company's asset quality and cash flow.
• (+) The development of a Business Continuity Plan (BCP) and spatial climate risk assessment help reduce financial losses and enhance organizational resilience over the long term, including the diversification of the debtor portfolio by region and industry.

Transition Impact

• (-) The introduction of increasingly stringent climate-related laws or measures, along with disclosure requirements under international standards, may increase costs related to data collection, reporting, and risk management. In addition, volatility in energy and fuel prices may increase the costs of the Company's field activities.
• (+) Integrating climate risks into the enterprise risk management system and enhancing energy efficiency can help control costs, strengthen investor confidence, and support long-term financial stability.

Stakeholders:

• Shareholders / Investors
• Customers / Debtors
• Employees
• Government and Regulatory Authorities
• Financial Institutions
• Communities and Society

Impact on Stakeholders:

• (-) JMT's business does not involve the transformation of natural land areas or activities that directly impact ecosystems. The impacts on biodiversity are therefore indirect, primarily arising from office operations, such as the generation of general waste, paper, consumable materials, and electronic waste (E-waste) from IT equipment. If not properly managed, these may cause environmental contamination, which may indirectly affect ecosystems.
• (+) Waste segregation, reduction of paper usage through digital systems, and proper management of electronic waste help reduce the risk of contamination and alleviate environmental pressure. Although the scale of impact is not extensive, it reflects the organization's commitment to responsible operations.

Impact on the Organization:

• (-) If waste management does not comply with environmental requirements, it may give rise to legal risks, fines, or reputational damage to the organization.
• (+) Systematic waste and refuse management helps reduce legal risks and costs that may arise from non-compliance, while supporting the organizational image of responsible operations.

Stakeholders:

• Communities and Society
• Government and Regulatory Authorities
• Shareholders / Investors
• Employees

Impact on Stakeholders:

• (-) JMT's business relies on the skills and efficiency of employees at every stage of debt management, including data analysis, the proposal of debt restructuring plans, and communication within the legal framework. Employees lacking the necessary skills may result in inaccurate assessments of debtors' repayment capacity, inappropriate terms being proposed, or procedural errors. The impacts include debtors receiving options that do not align with their actual financial situation, lost opportunities for appropriate debt resolution, and complaints arising from operational errors.
• (+) Developing employee skills in legal matters, negotiation, debt analysis, and communication in accordance with established standards ensures accurate and consistent operations, reduces errors in assessment and information provision, enables debtors to receive options that align with their actual repayment capacity, increases the likelihood of continued debt repayment, and elevates the overall quality of the debt management process.

Impact on the Organization:

• (-) A shortage of personnel with specialized skills, or operations that are not in compliance with laws and professional ethics, results in higher correction costs, longer resolution timelines, and may impact the efficiency of debt collection, which is reflected in revenue and cash flow.
• (+) Investing in employee capability development enhances the efficiency of debt portfolio management, reduces legal risks, and elevates operational quality, resulting in more consistent and stable debt collection, supporting revenue stability and long-term investor confidence.

Stakeholders:

• Employees
• Customers / Debtors
• Shareholders / Investors
• Government and Regulatory Authorities

Impact on Stakeholders:

• (-) The Company's operations across various areas cause communities to perceive and interpret the Company's role based on direct experience. If conflicts or negative perceptions arise regarding operational methods, it may result in a loss of community trust, social resistance, and increased tension in local areas.
• (+) Communication that builds local understanding and support for accessible debt resolution processes, such as participation in debt mediation forums, enables debtors to negotiate and find solutions in a systematic manner, reduces conflicts, and increases understanding of debt resolution at the community level, resulting in greater social acceptance of the Company's role.

Impact on the Organization:

• (-) Social pressure or negative sentiment in local areas influences business risks. The occurrence of complaints and negative social sentiment may impact the Company's reputation, investor confidence, increase legal and regulatory risks, and generate financial costs in debt collection and dispute management.
• (+) If the Company is able to build trust and gain social acceptance, it will strengthen stakeholder confidence and reduce long-term risks. Furthermore, cooperation from debtors in the debt restructuring process helps reinforce the stability of the debtor portfolio, which has a positive impact on the Company's ability to sustain continuous business operations.

Stakeholders:

• Customers / Debtors
• Communities and Society
• Government and Regulatory Authorities
• Shareholders / Investors

Impact on Stakeholders:

• (-) Unclear or incomplete communication of outstanding debt amounts, cost components, and debt restructuring conditions causes debtors to misunderstand their debt status and make decisions based on inaccurate information. The resulting impacts are that debtors select repayment plans that do not align with their actual capacity, incur recurring debt burdens, and lose the opportunity to resolve their debt appropriately.
• (+) Establishing clear communication standards ensures that debtors receive accurate, easily understandable, and verifiable information on outstanding debt amounts and repayment conditions. Debtors are therefore able to make decisions based on complete information, select repayment plans that align with their actual capacity, and reduce misunderstandings and disputes.

Impact on the Organization:

• (-) Communication and service complaints directly increase the costs of investigation, rectification, and dispute management. The severity of the issues further heightens the risk of scrutiny from regulatory authorities, leading to fines or administrative measures. Reputational damage reduces investor confidence, which may increase financing costs and affect the Company's capabilities.
• (+) Clear service standards help reduce the number of complaints and dispute management costs, increase debtor cooperation, and enable the debt repayment process to proceed more efficiently. The outcomes are stable debt collection rates, improved cash flow predictability, and better debt portfolio quality over the long term, which supports the ability to generate sustainable returns.

Stakeholders:

• Customers / Debtors
• Government and Regulatory Agencies
• Shareholders / Investors
• Financial Institutions
• Employees
• Communities and Society

Impact on Stakeholders:

• (-) The business involves customer services, debtor management, and debt collection, which require the use of personal data and direct contact with debtors. If data is used beyond what is necessary, disclosed to unauthorized parties, or if communication causes debtors to feel threatened, it directly impacts the privacy rights and dignity of debtors. If the treatment of vulnerable groups, such as the elderly, low-income individuals, or those with limited comprehension capacity, lacks due care, it may result in unfair treatment and lead to practical human rights violations.
• (+) The Company establishes clear human rights practices, restricts data access based on job responsibilities, controls data disclosure, and defines guidelines for the treatment of vulnerable groups, which help prevent rights violations, reduce impacts on the dignity of debtors, and ensure that the debt management process is grounded in concrete respect for rights.

Impact on the Organization:

• (-) Human rights violations can directly translate into financial risks, such as litigation, fines from regulatory authorities, or disputes with customers. Furthermore, reputational damage may result in a loss of customer confidence and reduced service utilization, particularly in the financial and service sectors that rely primarily on trust, which may significantly impact revenue and business value.
• (+) Conducting business within a clear human rights framework helps reduce legal and reputational risks, and enhances confidence among customers and investors, particularly investors who place importance on sustainability performance, resulting in a positive impact on revenue stability and the Company's long-term business viability.

Stakeholders:

• Customers / Debtors
• Employees
• Government and Regulatory Authorities
• Shareholders / Investors
• Communities and Society

Impact on Stakeholders:

• (-) If the organization prioritizes short-term profits without consideration for long-term risks and impacts, it may lead to decisions that increase risks to business stability, such as expanding credit without thorough assessment of repayment capacity, or reducing costs in ways that compromise service quality. Such approaches may affect the long-term stability of stakeholders, including customers, employees, and shareholders.
• (+) Conducting business with a focus on generating sustainable returns through comprehensive risk management, maintaining credit portfolio quality, and developing the business in alignment with market potential, helps create stability for stakeholders, enhances employment security, and supports balanced long-term organizational growth.

Impact on the Organization:

• (-) The inability to generate stable and consistent returns may impact investor confidence, resulting in a decline in share value and reduced access to capital. Furthermore, profit volatility or deteriorating asset quality in the financial business may significantly impact the Group's cash flow and financial stability.
• (+) Generating sustainable returns through appropriate risk management, cost control, and business innovation development helps enhance competitiveness, strengthen cash flow stability, and support long-term business value, while sustaining the confidence of shareholders and investors on a continuous basis.

Stakeholders:

• Shareholders / Investors
• Financial Institutions
• Customers / Debtors
• Government and Regulatory Authorities

Impact on Stakeholders:

• (-) The Company utilizes personal data, financial information, contact details, debt repayment history, and digital systems in its business operations. In the event of a data breach or cyberattack, the privacy rights of a large number of debtors and stakeholders would be directly affected. Personal data that is misused may cause financial damage, reputational harm, or personal safety risks.
• (+) Having robust data security systems, access controls, data encryption, and systematic data backup reduces the risk of data breaches and protects the rights of debtors and stakeholders, mitigates the risk of data violations, and strengthens confidence in the use of digital services.

Impact on the Organization:

• (-) Cyber incidents or data breaches can give rise to direct costs, such as fines under data protection laws, system recovery and incident investigation expenses, service disruptions, as well as customer communication and remediation costs. Furthermore, reputational damage may cause customers to lose confidence, resulting in declining revenues, and may significantly affect the ability to raise capital or increase the cost of capital.
• (+) Investing in cybersecurity systems and effective data governance reduces the likelihood of high-impact incidents, maintains business continuity, and preserves the confidence of customers and investors, generating positive effects on revenues, cash flow stability, and long-term enterprise value.

Stakeholders:

• Customers/Debtors
• Shareholders/Investors
• Government and Regulatory Agencies
• Financial Institutions

Impact on Stakeholders:

• (-) The use of automated systems or artificial intelligence without appropriate governance may cause business decisions to be inaccurate or fail to reflect information comprehensively, which may affect fairness and transparency in customer service — particularly in data analysis processes, risk assessment, and financial services. Furthermore, developing technology without giving sufficient consideration to impacts on stakeholders may erode confidence in the organization over the long term.
• (+) Developing and applying innovation within a clear governance framework enhances operational efficiency, reduces errors, and elevates service quality. Data and analytics technology supports more accurate decision-making, generating positive effects on customer experience, speed of service delivery, and organizational adaptability.

Impact on the Organization:

• (-) Investment in technology without careful cost-benefit evaluation, or the operation of systems without adequate governance, may give rise to sunk costs, operational risks, and reputational damage, significantly affecting revenues and enterprise value. Furthermore, system failures or inaccurate decisions may increase the costs of problem resolution and complaint management.
• (+) Investment in innovation that is aligned with business strategy enhances efficiency, reduces operating costs, and creates opportunities for the development of new products or services. Data technology supports more accurate risk management and helps improve revenue stability over the long term.

Stakeholders:

• Customers / Debtors
• Employees
• Shareholders / Investors
• Financial Institutions

Impact on Stakeholders:

• (-) Certain parts of JMT's debt management business involve external service providers who support core operational processes. The operations of these external parties may affect the reliability of business processes. Non-compliance with laws or standards set by the Company affects the fairness and transparency of operations. Variations in standards across individual cases may result in inconsistent service quality, and such impacts are directly reflected in confidence in the Company.
• (+) Establishing partner selection criteria that take into account labor standards, environmental standards, and business ethics reduces the likelihood of negative impacts arising within the supply chain and promotes responsible practices at the industry level. Having a system for continuous partner evaluation and monitoring helps elevate the overall standards of the supply chain and creates broader positive impacts on labor and the environment.

Impact on the Organization:

• (-) Should partners encounter issues with product quality, labor standards, or legal disputes, this may directly affect the continuity of goods and services procurement as well as the Company's business operations. Inappropriate conduct by external parties increases legal, reputational, and governance risks to the organization, resulting in dispute resolution costs, fines, or reputational damage.
• (+) Systematic management of partner relationships, diversification of procurement sources, and establishment of clear procurement standards reduce the risk of supply chain disruptions and support the sustained maintenance of revenue levels. Furthermore, a high-standard supply chain reinforces the confidence of customers and investors, which has an effect on long-term enterprise value.

Stakeholders:

• Business Partners / Trading Partners
• Customers / Debtors
• Shareholders / Investors
• Government and Regulatory Agencies

Impact on Stakeholders:

• (-) Debt management business involves processes that require the exercise of discretion, such as debt portfolio valuation, determination of negotiation conditions, legal proceedings, and disposal of non-performing assets. Corruption or improper exploitation within these processes creates unfairness toward contractual counterparties and debtors, and distorts business decision-making processes.
• (+) Establishing clear anti-corruption policies and preventive measures, robust internal controls, and secure whistleblowing mechanisms reduces the likelihood of non-transparent conduct, strengthens an organizational culture founded on integrity, and enhances trust among both internal and external stakeholders.

Impact on the Organization:

• (-) Corruption cases may lead to direct financial damage, such as asset losses, unfair transactions, fines from regulatory authorities, and legal costs. Furthermore, reputational damage may cause customers, investors, and partners to reduce their confidence, significantly affecting revenues and enterprise value — particularly in financial businesses that rely on trust as their foundation.
• (+) An effective fraud prevention and control system reduces financial losses, mitigates legal risks, and maintains cash flow stability. Conducting business transparently reinforces investor confidence and supports the ability to access sources of capital over the long term.

Stakeholders:

• Shareholders / Investors
• Government and Regulatory Agencies
• Business Partners / Trading Partners
• Customers / Debtors
• Financial Institutions

Impact on Stakeholders:

• (-) The Company's business operations are conducted under multiple laws and regulations. The absence of a clear governance system and comprehensive risk management causes operations to be misaligned with legal requirements and relevant standards, resulting in a lack of transparency and consistency in debt management processes. Weak internal controls increase the risk of errors, regulatory violations, and imprudent decision-making, which directly affects stakeholders.
• (+) A clear governance structure, defined roles and responsibilities, and a systematic risk management framework ensure that operations are conducted in compliance with applicable laws and requirements. Effective internal controls reduce errors, enhance transparency, and ensure that decision-making is grounded in comprehensive risk assessment

Impact on the Organization:

• (-) Non-compliance with laws or regulations leads to fines, restrictions on business operations, and reputational damage, which directly affects the confidence of investors and financial institutions. Weaknesses in the risk management system also increase earnings volatility and affect financial stability.
• (+) Strong governance reduces legal and reputational risks, enhances the confidence of shareholders and funders, and supports long-term earnings stability. Systematic risk management enables the Company to respond to uncertainty effectively and maintain business continuity.

Stakeholders:

• Shareholders / Investors
• Financial Institutions
• Government and Regulatory Agencies
• Customers / Debtors
• Employees