Terms of Service

For the purposes of these Terms: • "Service" refers to the ESG Report Platform, including all features, tools, and functionalities provided through our website and applications. • "User" refers to any individual who accesses or uses the Service. • "Customer" refers to a User who has created an account and subscribed to the Service. • "Report" refers to any ESG (Environmental, Social, and Governance) sustainability report created using the Service. • "Content" refers to all text, data, images, graphics, charts, and other materials uploaded, generated, or displayed through the Service. • "User Content" refers to Content that is provided, uploaded, or created by Users. • "Platform Content" refers to Content that is provided by i-ESG, including templates, AI-generated text, and design assets.

The ESG Report Platform is an AI-powered service that enables businesses to create professional ESG sustainability reports. The Service includes: • Guided questionnaire system for collecting ESG data across Environmental, Social, Governance, and General categories • AI-powered report generation using advanced language models to transform your data into comprehensive narrative content • WYSIWYG (What You See Is What You Get) editing tools for customizing and refining report content • Design customization features including themes, color schemes, typography, and branding options • PDF export functionality for generating print-ready and digital report documents • Shareable link generation for distributing reports to stakeholders The Service is provided "as is" and we reserve the right to modify, suspend, or discontinue any aspect of the Service at any time with reasonable notice to Users.

Account Registration To access certain features of the Service, you must create an account by providing accurate and complete information. You are responsible for maintaining the confidentiality of your account credentials and for all activities that occur under your account. Account Security You agree to: • Choose a strong, unique password for your account • Not share your account credentials with any third party • Notify us immediately of any unauthorized access or security breach • Log out of your account at the end of each session when using shared devices Business Accounts If you create an account on behalf of a business entity, you represent that you have the authority to bind that entity to these Terms. The business entity is responsible for all activities conducted through its account.

Subscription Plans The Service offers various subscription plans: • Basic Plan: Includes essential features for individual reports • Advanced Plan: Includes premium features, priority support, and enhanced AI capabilities Payment Processing All payments are processed securely through Stripe. We accept major credit cards and support multiple currencies including USD, EUR, GBP, JPY, KRW, CNY, and AED. Billing Cycle Subscriptions are billed according to the plan selected (monthly or annually). Your subscription will automatically renew unless cancelled before the renewal date. Refund Policy We offer a 7-day money-back guarantee for new subscriptions, subject to the following conditions: • Service Initiation Restriction: Once you complete the Report Registration step, digital service delivery is considered initiated, and refunds are no longer available. • Refund Eligibility: Full refunds are available within 7 days of payment, only if you have not proceeded with Report Registration. • After 7 Days: Refunds after 7 days are provided at our discretion based on the circumstances. Please review our Terms of Service and Refund Policy carefully before completing your purchase. Price Changes We reserve the right to modify subscription prices with 30 days' notice. Price changes will not affect your current billing cycle.

Ownership You retain full ownership of all User Content you provide to the Service, including company data, ESG metrics, text, images, and other materials. i-ESG does not claim ownership of your User Content. License Grant By uploading User Content to the Service, you grant i-ESG a non-exclusive, worldwide, royalty-free license to use, process, store, and display your User Content solely for the purpose of providing the Service to you. This license terminates when you delete your User Content or close your account. Content Responsibility You are solely responsible for your User Content and represent that: • You own or have the necessary rights to use and share the content • Your content does not infringe any third-party intellectual property rights • Your content complies with all applicable laws and regulations • Your content is accurate and not misleading Prohibited Content You may not upload content that: • Is illegal, harmful, or offensive • Contains malware, viruses, or malicious code • Infringes intellectual property rights • Violates privacy rights • Contains false or misleading information

Platform Ownership i-ESG owns all rights, title, and interest in the Service, including: • The platform software and underlying technology • AI models and algorithms • Report templates and design assets • Trademarks, logos, and branding • Documentation and training materials User Rights Subject to these Terms, you are granted a limited, non-exclusive, non-transferable license to: • Access and use the Service for your internal business purposes • Create, edit, and export Reports using the Service • Use Platform Content within your Reports Restrictions You may not: • Copy, modify, or create derivative works of the Service • Reverse engineer, decompile, or disassemble the Service • Remove or alter any proprietary notices • Use the Service to develop a competing product • Sublicense, sell, or transfer your access to the Service Trademarks "i-ESG," "ESG Report Platform," and related logos are trademarks of i-ESG. You may not use these trademarks without prior written consent.

Permitted Uses The Service may be used for: • Creating ESG sustainability reports for your organization • Generating content for regulatory compliance and stakeholder communication • Internal sustainability tracking and reporting • Sharing reports with stakeholders, investors, and the public Prohibited Activities You agree not to: • Use the Service for any illegal purpose or in violation of any laws • Attempt to gain unauthorized access to the Service or other accounts • Interfere with or disrupt the Service or servers • Use automated systems to access the Service without permission • Transmit spam, malware, or other harmful content • Impersonate any person or entity • Collect user information without consent • Use the Service to generate false or misleading ESG reports • Circumvent usage limits or security measures • Resell or redistribute the Service without authorization Enforcement We reserve the right to investigate violations and take appropriate action, including suspending or terminating accounts and reporting illegal activities to law enforcement.

Uptime Commitment i-ESG strives to maintain 99.9% service availability, measured on a monthly basis. This excludes: • Scheduled maintenance (announced at least 24 hours in advance) • Emergency maintenance required for security or stability • Factors outside our reasonable control (force majeure) Scheduled Maintenance Routine maintenance is typically performed during low-usage periods (weekends, overnight hours). We will provide advance notice via email and in-app notifications. Support Support is available through: • Email: support@i-esg.io (response within 24-48 business hours) • Help documentation and knowledge base • Priority support for Advanced Plan subscribers (response within 4 business hours) Service Credits If monthly uptime falls below 99.9%, affected customers may be eligible for service credits upon request. Credits are calculated based on the duration and severity of the outage.

Maximum Liability TO THE MAXIMUM EXTENT PERMITTED BY LAW, i-ESG'S TOTAL LIABILITY FOR ANY CLAIMS ARISING FROM OR RELATED TO THESE TERMS OR THE SERVICE SHALL NOT EXCEED THE AMOUNT YOU PAID TO i-ESG IN THE TWELVE (12) MONTHS PRECEDING THE CLAIM. Exclusion of Damages i-ESG SHALL NOT BE LIABLE FOR ANY: • Indirect, incidental, special, consequential, or punitive damages • Loss of profits, revenue, data, or business opportunities • Cost of procurement of substitute services • Damages resulting from unauthorized access to your account • Damages arising from your use or inability to use the Service Exceptions These limitations do not apply to: • Liability that cannot be excluded by applicable law • Damages caused by i-ESG's gross negligence or willful misconduct • Breaches of confidentiality obligations Risk Allocation The limitations in this section reflect a reasonable allocation of risk and are a fundamental basis of the agreement between you and i-ESG.

You agree to indemnify, defend, and hold harmless i-ESG, its officers, directors, employees, agents, and affiliates from and against any claims, liabilities, damages, losses, costs, and expenses (including reasonable attorneys' fees) arising from: • Your use of the Service • Your violation of these Terms • Your User Content • Your violation of any third-party rights • Any false, inaccurate, or misleading information in your Reports • Your violation of any applicable laws or regulations We will notify you promptly of any such claim and cooperate with you in defending against it. We reserve the right to assume exclusive defense and control of any matter subject to indemnification by you.

Termination by You You may terminate your account at any time by: • Cancelling your subscription through your account settings • Contacting our support team Termination by i-ESG We may suspend or terminate your account if: • You violate these Terms or our Acceptable Use Policy • You fail to pay subscription fees when due • We are required to do so by law • We discontinue the Service (with reasonable notice) Effect of Termination Upon termination: • Your access to the Service will cease immediately • Your subscription will not renew • You may export your Reports within 30 days of termination • After 30 days, your data may be deleted in accordance with our data retention policy Survival Sections relating to intellectual property, limitation of liability, indemnification, and dispute resolution survive termination.

Informal Resolution Before initiating formal dispute resolution, you agree to contact us at info@i-esg.io to attempt to resolve the dispute informally. We will work in good faith to address your concerns within 30 days. Arbitration If informal resolution fails, any dispute arising from these Terms shall be resolved through binding arbitration administered by the Korean Commercial Arbitration Board (KCAB) in accordance with its International Arbitration Rules. The seat of arbitration shall be Seoul, Republic of Korea. The language of arbitration shall be English or Korean, as agreed by the parties. Exceptions Either party may seek injunctive relief in court for: • Intellectual property infringement • Unauthorized access or use of the Service • Violation of confidentiality obligations Class Action Waiver YOU AGREE THAT ANY DISPUTE RESOLUTION PROCEEDINGS WILL BE CONDUCTED ON AN INDIVIDUAL BASIS AND NOT AS A CLASS, CONSOLIDATED, OR REPRESENTATIVE ACTION.

These Terms shall be governed by and construed in accordance with the laws of the Republic of Korea, without regard to conflict of law principles. For users in the European Union, nothing in these Terms affects your rights under mandatory consumer protection laws in your country of residence. Any legal action or proceeding arising from these Terms shall be brought exclusively in the Seoul Central District Court, Republic of Korea, and you consent to the exclusive jurisdiction of such court.

We may update these Terms from time to time to reflect changes in our Service, legal requirements, or business practices. Notification We will notify you of material changes by: • Email to the address associated with your account • Prominent notice on our website • In-app notification Notice Period Material changes will be effective 30 days after notification. Your continued use of the Service after the effective date constitutes acceptance of the updated Terms. Review We encourage you to review these Terms periodically. The "Last Updated" date at the top indicates when these Terms were last revised.

If you have any questions about these Terms or the Service, please contact us: i-ESG Inc. Address: 8F, Room 823, Twin City Namsan 2 Office, 366 Hangang-daero, Yongsan-gu, Seoul, Republic of Korea Phone: +82-2-3211-4374 Email: info@i-esg.io For privacy-related inquiries, please see our Privacy Policy. We aim to respond to all inquiries within 5 business days.

AI Content Nature The Service utilizes artificial intelligence (AI) technology to generate ESG report content based on your questionnaire responses. You acknowledge and agree that: • AI-generated content is provided for informational purposes and as a starting point for your ESG reports • AI-generated content may contain errors, inaccuracies, or omissions • i-ESG does not guarantee the accuracy, completeness, or reliability of AI-generated content • You are solely responsible for reviewing, verifying, and editing all AI-generated content before publication User Responsibility You agree to: • Carefully review all AI-generated content for accuracy and appropriateness • Verify all facts, figures, and claims before including them in your final reports • Make necessary corrections and modifications to ensure content accuracy • Not rely solely on AI-generated content for regulatory compliance or legal purposes No Professional Advice AI-generated content does not constitute professional, legal, financial, or environmental advice. For specific compliance requirements, consult with qualified professionals in the relevant fields.

If any provision of these Terms is held to be invalid, illegal, or unenforceable by a court of competent jurisdiction, such invalidity, illegality, or unenforceability shall not affect any other provision of these Terms. The remaining provisions shall continue in full force and effect. The invalid or unenforceable provision shall be modified to the minimum extent necessary to make it valid and enforceable while preserving the parties' original intent.

These Terms, together with our Privacy Policy and any other agreements expressly incorporated by reference, constitute the entire agreement between you and i-ESG regarding the Service. These Terms supersede all prior and contemporaneous agreements, proposals, and representations, whether written or oral, concerning the subject matter hereof. No waiver of any provision of these Terms shall be deemed a further or continuing waiver of such provision or any other provision. Our failure to assert any right or provision under these Terms shall not constitute a waiver of such right or provision.

Assignment by You You may not assign, transfer, or sublicense your rights or obligations under these Terms without the prior written consent of i-ESG. Any attempted assignment without such consent shall be null and void. Assignment by i-ESG i-ESG may assign, transfer, or sublicense its rights and obligations under these Terms, in whole or in part, at any time without notice or consent. This includes assignments in connection with a merger, acquisition, corporate reorganization, or sale of all or substantially all of our assets. Binding Effect These Terms shall be binding upon and inure to the benefit of the parties and their respective successors and permitted assigns.

i-ESG shall not be liable for any failure or delay in performing our obligations under these Terms where such failure or delay results from circumstances beyond our reasonable control ("Force Majeure Event"). Force Majeure Events include, but are not limited to: • Natural disasters (earthquakes, floods, hurricanes, typhoons) • Acts of war, terrorism, or civil unrest • Government actions, laws, regulations, or embargoes • Labor disputes or strikes • Failure of third-party services or infrastructure • Cyber attacks or security incidents beyond our control • Pandemic or epidemic outbreaks • Power outages or telecommunications failures In the event of a Force Majeure Event, our obligations under these Terms shall be suspended for the duration of such event. We will use reasonable efforts to notify you of such events and resume normal operations as soon as practicable.