Corporate Overview

Introduction

The rise in greenhouse gases has led to global warming and climate change, triggering environmental changes and disasters worldwide. Greenhouse gases have therefore become a shared challenge to the environment and human survival, underscoring that controlling and reducing such emissions must begin—and is imperative.

In light of our concern for global climate change, prudent resource use, and corporate responsibility, and in accordance with ISO 14064-1:2018, the Company has launched initiatives to conduct a systematic greenhouse gas (GHG) emissions inventory, establish registers, and implement verification procedures. These efforts consider trends in GHG regulation and future reduction requirements, providing a basis for the effective reduction and improvement measures to be implemented subsequently.

Going forward, we will continue to advance GHG emissions controls not only to reduce costs but also to achieve sustainable energy development that balances resource efficiency, energy conservation, and environmental protection—working together to steer the industry toward a low-carbon economy and society.

  GHG Emissions Inventory Information

Note 1：

Scope 1 – Direct Emissions (Category 1): Emissions from GHG sources owned or controlled by the Company, mainly including gasoline for company cars, diesel for trucks, natural gas for boilers, and refrigerants in HVAC equipment.

Scope 2 – Energy Indirect Emissions (Category 2): Purchased electricity.

Scope 3 – Other Indirect Emissions (Categories 3–6): Based on the significance assessment of organizational emission sources, the inventory covers employee commuting (motorcycles, passenger cars, electric vehicles), business travel (chartered car service, Taiwan High Speed Rail, flights), upstream extraction/production of key raw materials, upstream extraction/production of energy resources (diesel, natural gas, purchased electricity), as well as waste treatment and municipal water.

Note 2：

Emissions intensity (tCO₂e per NT$ million) = Emissions (tCO₂e) ÷ Operating revenue (NT$ million).
“Direct Emissions” include Scope 1, and “Energy Indirect Emissions” include Scope 2.

Note 3：

The organizational boundary for greenhouse gas accounting is set using the operational control approach.

Note 4：

Based on the emission factor method:

GHG emissions = Activity data × Emission factor × Global Warming Potential (GWP).

Note 5：

The Global Warming Potential (GWP) values are referenced from the Intergovernmental Panel on Climate Change (IPCC) 2021 Sixth Assessment Report (AR6).

Base Year

Selection of the Base Year

Base year setting: The Company first conducted its greenhouse gas (GHG) inventory in 2024 in accordance with ISO 14064-1:2018. Therefore, this plant adopts 2024 as the base year for the GHG inventory. If internal or external circumstances require adjusting the base year, such revisions shall be decided by the Greenhouse Gas Inventory Committee and the base year for each plant will be amended accordingly.

Triggers for Base-Year Recalculation

• Structural changes to the reporting boundary or organizational boundary.
• Changes in quantification methodologies or emission factors.
• Discovery of single or cumulative errors that are material.

Materiality Threshold

The materiality threshold for this plant’s GHG inventory is set at 3.0%. When changes within the boundary, transfers of ownership or control, or changes in quantification methods cause the total emissions to vary by more than 3.0%, the base-year inventory and register will be revised to reflect the new circumstances.