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The state of the company's pushing of Sustainable Development

  The state of the company's pushing of Sustainable Development
Push Item State of Implementations Gaps with the Sustainable Development, Best Practice Principles for TWSE/TPEx Listed Companies and Reasons
Yes No Summary
1.
Has the company established a governing structure for sustainable development, and appointed exclusive (or concurrent) dedicated units under the command of the senior executives authorized by the Board of Directors? What is the status of the supervision from the Board of Directors?

V

 

 The company approved the establishment of the Sustainability Development Committee during the board meeting on December 20, 2024 (see Attachment 3). This committee is under the Board of Directors and comprises the Chairman and two independent directors as members. A dedicated Sustainability Development Task Force, led by the president is responsible for implementation. Additionally, four specialized subgroups have been established. The president regularly convenes these subgroups to review and improve execution. Furthermore, the Vice President, Wen-Chen Yang, of the Corporate Governance and Social Welfare Subgroup, reports at least once a year to the Board on the current status of sustainability development execution.
Please refer to Appendix 3 for the company's sustainable development commitment and goals.
Please refer to Appendix 3 for the company's sustainable development policy.
Please refer to Appendix 3 for the company's sustainable development management guidelines and its implementation.
Supervision from the Board of Directors: 
The current implementation status of sustainable development in 2024 has been reported by the board of directors on December 20, 2024, and the directors have no relevant suggestions.
Under the company’s Sustainable Development  Committee, a total of 5 teams are established: The Executive Team, the Business Development Team, the Sustainable Environment Team (the Energy Saving & Carbon Reduction Team), the Corporate Governance Team, and the Charity Team. The teams are expected to detect business activity risks and opportunities related to the environment, clients, suppliers, employees’ safety, community, corporate governance, etc., and provide timely responses.
Currently, the executive team and sustainable environment team(energy-saving and carbon-reduction team) carry out relevant inventory operations based on the greenhouse gas inventory and third-party verification schedule discussed and approved by the board of directors on 111.6.29, and report the relevant progress to the board of directors on a quarterly basis.

None
2.
Does the company conduct risk assessments on environmental, social, and corporate governance issues related to its operations in accordance with the materiality principle, and implement relevant risk management policies or strategies?

V

 

 The company has been certified with the ISO9001 (2015 version – valid until February 9, 2026) quality 
management system certification, the ISO 14001 (2015 version – valid until January 5, 2027) environmental management system certification, and the ISO 45001 (2018 version – valid until October 16, 2025) occupational health and safety management system certification. Through maintaining the aforementioned management system, the company has been successfully controlling risks and opportunities emerging from the environment, clients, suppliers, employees’safety, and other aspects, while providing timely responses. 
To strengthen the company’s risk management capabilities, the company’s risk management policies are to determine the scope of operational risks and take appropriate actions with the procedures of identifying the
risks, evaluating the risks, supervising the risks, reporting the risks, and disclosing the risks, ensuring that all
operational risks are properly managed.
Please refer to Attachment 5 for the company’s risk management policies and procedures.
The company revised the risk management policies  the board meeting on May 12, 2023, and the audit 
committee will be responsible for supervising the operation of risk management at a higher level.
The company’s Head of Corporate Governance shall report to the Board of Directors on the operation status 
of risk management at least once each year.
Supervision from the Board of Directors: 
The report on the operation of risk management in 2024 was completed at the Board of Directors' meeting on December 20, 2024, and the directors had no relevant suggestions.
This disclosed information included the sustainable development performance of the company from 
January 2024 to December 2024. The scope of risk assessment only covered the company, as the only 
subsidiary, Yushan Pharmaceuticals, is currently having no operational activities.		 None
3.
Environmental issues 

 

 

 

 
(1)
Does the company establish proper environmental management systems based on the characteristics of their industries?

V
 

 

 The company has been certified with the ISO 14001 (2015 version – valid until January 5, 2027) environmental management system certification, and the ISO 45001 (2018 version – valid until October 16, 2025) occupational health and safety managementsystem certification.The implemented complete environmental management system has been maintaining the effective operation of the aforementioned systems. None
(2)
Does the company endeavor to utilize all resources more efficiently and use renewable materials which have low impact on the environment?


V
 

 

 1.Improvements in energy efficiency:
The company currently primarily uses electricity as its main energy source, followed by gas and steam. In terms of energy-saving management measures, both the repaired Luzhu Plant completed in 2024 and the Guanyin Plant currently under construction are equipped with the latest energy-efficient machinery and equipment. These upgrades are expected to improve energy efficiency and reduce energy loss.
2.Resource recycling and reuse:
The company is committed to process improvement to minimize energy and resource consumption during 
production as much as possible. We also recycle and reuse raw materials such as solvents. In 2024, we recovered 52.8 kg of palladium and a total of 1,709,031 kg of DN-series solvents.
3.Promoting circular economy:
The company and Veolia Environment jointly established Formosa Specialty Chemical Recycling Corporation, focusing on 'innovative circular economy technologies' to process chemical solvents from the pharmaceutical industry. It is estimated that the annual solvent treatment capacity will reach 15,000 metric tons, with a solvent recycling rate of approximately 85%, fulfilling the vision of green manufacturing and carbon reduction.		 None
(3)
Does the company assess the current and future potential risks and opportunities of climate change to the company, and adopt measures to respond to climate-related issues?


V
 

 

 Currently, no potential opportunities related to climate change have been identified. However, extreme weather events such as heavy rainfall, droughts, and typhoons may lead to unstable water supply, affecting production line operations. Issues such as road collapses and flooding can disrupt logistics, while power outages and damage to plant facilities may hinder normal production. To mitigate these operational risks, the company has implemented measures including the installation of backup generators and water storage tanks, as well as the purchase of business interruption insurance. None
(4)
Does the company count the gas emissions ofgreenhouse, water consumption and total weight of waste in the past two years, and does the company
 formulat policies on energy saving and carbon reduction, reduction of greenhouse gas and water consumption or other waste management?

V

 

1. Energy saving and carbon reduction, and reduction  of greenhouse gas :
The President Office, Environmental Protection Department, and Occupational Safety Office are responsible for promoting and implementing matters related to environmental protection, safety, and health. An Environmental Management Committee has been established to review and formulate the company’s overall EHS (Environment, Health, and Safety) policies and proposals. EHS meetings are held biweekly to review the direction of implementation.
In 2023, partial resumption of production areas resulted in total greenhouse gas emissions of 10,925 tons CO2e (Scope 1 and Scope 2). In 2024, with full resumption of all production areas, total emissions reached 13,619 tons CO2e (Scope 1 and Scope 2). The 2024 carbon emissions represent approximately 63% of the pre-incident emission level in 2020 (21,898 tons CO2e), prior to the fire accident.
Since 2022, the company has progressively launched various product carbon footprint projects, with four products already verified under ISO 14067:2018. Additionally, in 2024, the company obtained verification under ISO 14064-1:2018. Using the greenhouse gas emissions prior to the 2020 fire incident as the baseline year, the company aims to reduce carbon emissions by 20% by 2030. Through carbon footprint assessments and GHG inventories, emission hotspots are reviewed, and efforts are focused on improving equipment efficiency and continuously optimizing production processes to minimize the environmental impact of operations.
2. Water consumption :
The company currently sources its water from municipal tap water, which is categorized within the plant into four main uses: cooling water, boiler water, process water, and domestic water. In 2023, with the partial resumption of production areas, total water consumption (including tap water and recycled water) was 258,000 tons; in 2024, with full resumption of all production areas, total consumption increased to 280,000 tons.As part of our water recycling policy, cooling water and high- and low-pressure steam used for heating and cooling during production are recovered through a recycling system to reduce raw water usage. Each year, recycled water accounts for approximately 35–40% of total water consumption.
Going forward, the company plans to gradually replace underground pipelines with elevated piping systems. This will improve visibility of the plant's water distribution network and help prevent large-scale water loss in the event of a leak.
3. Total weight of waste :

3. Total weight of waste :

  2023 2024
Heading Carrying capacity (kg) Carrying capacity (kg)
solvent 2,063,060 1,966,910
General garbage 128,090 80,880
General business waste 86,120 97,490
Hazardous business waste 493,690 2,805,970
Total 2,77,960 4,951,250


4. Other energy saving measure :
The company has implemented multiple energy-saving 
masures:
(1) The factory area uses induction switches and timer-controlled lighting. 
(2) Promote power-saving mode for office equipment and encourage employees to turn off their computers after get off work to reduce standby energy consumption.
(3) Improvement of air conditioning exhaust in office buildings, setting timed air conditioning shutdown, saving electricity consumption, etc. 
(4) Gradually establish energy data monitoring devices and plan to introduce an energy management system. 
(5) Assess the feasibility of introducing renewable energy.
(6) Evaluate the energy usage of production equipment and introduce frequency conversion technology or high-efficiency equipment to reduce energy consumption.

 None
4.
Social Issues 

 

 

 

 
(1)
Has the Company referred to 
international human rights conventions to formulate policies and specific management plans for the protection of human rights, and disclose them on the company's website or annual report?

V

 

 SCI Pharmtech, INC. supports and adheres to the fundamental principles of human rights recognized 
internationally, such as the Universal Declaration of Human Rights (UDHR), the International Bill of Human Rights, and the International Labor Organization's Declaration on Fundamental Principles and Rights at Work.
SCI Pharmtech, INC. has formulated a human rights policy to safeguard the rights and interests of current 
employees and also expects our suppliers and contractors to comply with the following principles to uphold human rights: 
1.Adhere to labor standards laws and relevant  applicable laws to protect employees' rights.
2.Provide a safe, healthy, and harassment-free working environment.
3.Follow the principle of equal employment, and not discriminate or treat individuals differently based on race, nationality, age, gender, marital status, political views, religion, etc., and protect the labor rights of vulnerable or marginalized groups, such as indigenous people, women, migrant workers,  contract employees, and persons with disabilities.
4.Prohibit forced labor and the use of child labor.
5.Respect employees' right to privacy and freedom of association.
6.Support and assist employees in maintaining physical and mental health and work-life balance.
7.Establish smooth labor-management communication channels and provide complaint mechanisms.
8.Regularly review and evaluate relevant human rights systems and actions.
9.Establish personal data protection management policies. (Attachment 9)
The company also complies with the governmental labor laws and regulations which prohibited any child labor, as no employees are under the age of 18.The company’s recruitment activities are all conducted via public channels, such as employment websites or the company’s official website, with sufficient disclosure on the job vacancies and equality recruitment policy practiced. Under the precondition of not impacting the corporate governance and internal control, the company encourages internal hiring as a priority to promote the harmony and stability of the labor-management relationship.
Specific management solutions:
1.Implement recruitment and selection control, screening application letters and interviews, and indeed check identity documents to eliminate the problem of child labor employment; since its establishment, SCI has not hired child laborers under the age of 16, nor has there been any labor   disputes.
2.Take a 45-minute break at noon and leave work at 17:15 to avoid traffic spikes; hire a group meal company to provide food for employees, facilitate employee meals, and have a moderate lunch break after meals.
3.Implement leave and encourage colleagues to pay attention to work-life balance.
4.Provision is made for human rights protection education and training for colleagues once a year.
5.For other specific explanations, see Labor Relations on pages P.89-91.
The company evaluates that the implementation of the 2024 human rights policy is in good condition.		 None
(2)
Does the company establish And implement reasonable employee welfare programs (Including salary, leave, and
other benefits) and adjust employee remuneration according to business
performance?

V

 

 Employee remuneration : 
Please refer to page 116. Employee leave : All practices are in line with the Labor Standard Act.
Other benefits :
Trip activities, wedding gifts, childbirth gifts, funeral condolence money, hospitalization allowance, work-related injury leave, emergency aids, end of the year dinner party, employees’ dormitory, complimentary meals, service award, insurance planning, and indoor sports court are all provided to employees.		 None
(3) Has the Company provided employees safe and healthy working environments? Are
employees given regular training   courses on health and safety?

V

 

 The company provides employees’ health examinations each year, 8 hours of fire emergency exercise each year, 4 sessions of industrial safety training for field operators each year, group catering and drinking water safety inspection each year, and environmental inspection for chemical agents, carbon dioxide, and noises every six months.
Passed ISO45001 (2018 edition) Occupational Safety and Health Management Department system 
certification.
There were no employee occupational accidents in 2024.		 None
(4) Has the Company established effective career and competence development and training plans?

V

 

 The company has established performance appraisal and human resources management methods and employees Training and Development Plan (Appendix 11), through the performance appraisal system and The management meeting discovers outstanding and potential employees in the company and provides them with training and rotation training, using bottom-up and top-down methods, Promote employees' career development. None
(5) Has the company followed relevant laws, regulations and international guidelines for the customer health and safety, customer privacy, and marketing and labeling of its products and services and established related consumer protection policies and
 grievance procedures?

V

 

 The company’s products comply with the related laws and regulations of GMP and other international standards, while also have passed the inspection and review of the Ministry of Health and Welfare of Taiwan, FDA of the USA, EDQM of Europe, and PMDA of Japan. 
The company does not sell its products directly to the consumers and the company insured the products with the liability insurance of USD$2 million.		 None
(6) Has the company established the
supplier management policies requesting suppliers to comply with laws and regulations related to environmental protection, occupational safety and health,
or labor rights, as well as supervised their compliance?

V

 

 Please see Attachment 8 for our company’s supplier management policy.
The company is regulated by Article 26 of the company’s Sustainable Development Best Practice Principles and the Environment, Safety, and Health Management Procedures on its purchase operations.
In addition to on-time delivery, price advantage, exception handling capabilities and cooperation, the supplier evaluation system will also gradually introduce sustainable development issues into the supplier evaluation system. In the supplier evaluation form with a total score of 100 points, if a supplier has international environmental safety certifications such as ISO 14001, ISO 45001, ISO 14064, or has made an ethics and human rights statement, they will each receive 5 points (up to a maximum of 20 points) as a basis for procurement in that year.
Our Quality Assurance Department audited 8 suppliers in 2024, with product quality as the main audit item. 
The company has enacted in the Corporate Social Responsibility Principle that the company most ideally shall evaluate the supplier’s history of impacting the environment or society before establishing any business relationships to prevent conducting transactions with suppliers contradicting the Corporate Social Responsibility Principle.
The company has enacted in the Ethical Corporate Management Best Practice Principle that the company shall most ideally evaluate the supplier’s history of unethical behaviors, and if the contracted supplier was involved in any unethical behaviors, the company may terminate or cancel the agreement at any time.		 None
5. Does the company refer to
internationally accepted report
preparation standards or
guidelines to prepare Sustainable
Development reports to disclose
the company's non-financial
information? Has the company
received assurance or certificationof the aforesaid reports from athird party accreditation institution?

 

V

 The 2022-2023 sustainable development report published by the company in 2024 was composed by referencing the international general standards, yet it has not been accredited by any certification body. The sustainable development report for 2022-2023 has been uploaded at the end of September 2024.
Since 2025, our company has issued a sustainable development report every year.		 None
 
6. Where the Company has stipulated its own Best Practices on Sustainable Development according to the Sustainable Development Best Practice Principles for TWSE/GTSM Listed Companies, please describe any gaps between the prescribed best practices and actual activities taken by the Company : None.
7. Other important information useful for understanding the state of Sustainable Development operations :
    
(1) Environmental friendly :
  A: Passed ISO 14001（2015）and ISO 45001（2018）Certification, and the company has been commissioning agencies recognized by the competent authority to conduct annual operational 
     environment examinations and water quality examinations, enhancing the pollution prevention measures and maintaining the company’s compliance with laws and regulations of environmental
     protection.
  B: Cooperation with Industrial Technology Research Institute allows the company to enhance its pollution protection facilities and technologies. 
  C: The company's related expense on environmental protection activities in 2024 is NT$105,513 thousand, approximately 6.92% of the revenue.
(2) Community involvement :
  A: Sponsorship of neighboring temples to Purdue, and other sesame oil money.
  B: Sponsored the Mid-Autumn Festival Gala in Haihuli and Binhaili. Sponsoring the community elementary school's table tennis team to support sports development.
  C: Providing the venue to the Republic of China Armed Forces for military exercises.
  D:Participating in community activities to maintain a decent relationship with the residents.
  E: Performing joint fire safety exercises with the Shan Jiao Branch of the Fire Department.
(3) Social contributions :
  A: Dedicating to the shareholders’ interest and benefit: The net profit after tax in 2024 is NT$ 534,678 thousand.
  B: Contribution to the national treasury tax revenue as an honest taxpayer: The submitted business income tax in 2024 is NT$ 42,068 thousand.
  C: Attending to the interest and benefits of the employees and creating job opportunities:
      As of the end of 2024, the company hired 271 employees with harmonious labor-management relations and zero records of labor-management disputes. The expense on employee welfare in
     2023 is NT$ 323,868 thousand.
  D: Manufacturing medical and pharmaceutical products, striving for the improvement of human health.
(4) Social service and welfare :
  A: Joining the Republic of China Criminal Investigation Association to support the development of  police public services.
  B: Donated to the Zhang Zhaoding Foundation to sponsor research and publication in science, culture and talent cultivation.
(5)Health and safety :
  A: Enacting comprehensive standard operating procedures and requiring the employees to follow them strictly.
  B: Requiring the employees to wear protective equipment, such as safety goggles, safety footwear, safety helmet, protective clothing, etc.
  C: Installing adequate emergency medical equipment such as AED with regular inspections, updates, and operations.
  D: Regularly performing internal and external industrial safety educational training sessions, as well as health, safety, and environment examinations.
  E: Offering employees’ health examinations annually, with additional examination items provided to operators tackling special tasks. 
(6) Other sustainable development activities :
  A: Promote physical and mental well-being by organizing employee travel and leisure activities.
  B: Establish table tennis, billiards, basketball, and badminton facilities to provide employees with comfortable recreational sports  venues.

8. Climate-related information implementation status :
 
Item Execution situation

(1.)
Describe board and management oversight  
and governance of climate-related risks and  
opportunities. 		 SCI approved the establishment of the Sustainability Development Committee during the board meeting on December 20, 2024 (see Attachment 3). This committee is under the Board of Directors and comprises the Chairman and two independent directors as members. A dedicated Sustainability Development Task Force, led by the president is responsible for implementation. Additionally, four specialized subgroups have been established. The president regularly convenes these subgroups to review and improve execution. Furthermore, the Vice President, Wen-Chen Yang, of the Corporate Governance and Social Welfare Subgroup, reports at least once a year to the Board on the current status of sustainability development execution.

(2.)
Describe how the identified climate risks and 
opportunities impact the company's business, 
strategy and finances (short-term, medium-term, long-term).		 SCI initially identifies climate risks and opportunities: 
Short-term impact: Extreme weather events may lead to production interruptions, logistics delays, decreased sales, and increased costs. SCI has established contingency plans to mitigate possible impacts. 
Medium-term impact: Unstable climatic conditions in specific regions may affect the supply of specific raw materials. Therefore, Xufu will strengthen supply chain management to ensure the stability of raw materials. 
Long-term impacts: Climate change may have long-term impacts on a company’s sustainability and financial stability. Xufu plans to introduce the risk assessment mechanism recommended by TCFD to conduct assessments on specific issues of climate change to understand the specific potential financial impacts, and adjust long-term strategies accordingly to ensure that the company's future development is consistent with climate challenges.
(3.)
Describe the financial impact of extreme climate events and transition actions. 
 		 Extreme weather events may cause production interruptions, requiring remedial measures, such as temporary adjustments to production plans or reserve raw materials, which may put short-term pressure on financial performance; future implementation of climate transformation actions will require increased sustainability-related investments, such as purchasing more environmentally friendly products equipment and the introduction of green energy, etc. Such investment costs may have an impact on the company's cash flow in the short term. In addition, taking climate transformation actions may also increase the company's brand value and maintain the company's competitiveness in a market that increasingly values sustainability, which will have a positive impact on financial performance.
(4.)
Describe how climate risk identification, assessment 
and management processes are integrated into the overall risk management system. 		 In order to strengthen corporate governance and effectively implement and improve the company's risk management mechanism and reduce the risks that may be faced in operations, Xufu has formulated "Risk Management Policies and Procedures". In the future, climate risks will be gradually integrated into the overall risk management system and closely integrated with the company's governance structure. To ensure comprehensive and effective management of climate-related risks.
(5.)
If scenario analysis is used to assess resilience to climate 
change risks, the scenarios, parameters, assumptions,   analysis factors and main financial impacts used should be described. 
 		 Please see Attachment 12.
(6.)
If there is a transformation plan to manage climate-
related risks, describe the content of the plan, and the 
indicators and targets used to identify and manage 
physical and transition risks.		 The Board of Directors of ScinoPharm approved the planning and timeline for greenhouse gas (GHG) inventory and third-party verification, initially aiming to complete the verification by 2026. However, to address the multifaceted risks posed by climate change, ScinoPharm expedited its efforts in 2024. The company not only completed the scheduled carbon inventories for three products but also advanced the organizational GHG inventory and external verification processes ahead of plan. Moving forward, ScinoPharm will establish 2020 as the baseline year for GHG emissions, using the emissions data prior to the 2020 fire incident, to formulate its carbon reduction strategies. The company is committed to focusing on the following key areas: 
1.    Reducing Carbon Emissions
       Goal: Achieve a 20% reduction in carbon emissions by 2030.
       Measures: Enhance energy efficiency, introduce  renewable energy sources, and optimize. manufacturing processes
       to gradually decrease reliance on fossil fuels.
2.    Implementing Renewable Energy Goal: Initiate a renewable energy installation plan by 2027.
       Measures: Assess the feasibility of installing solar panels.
3.    Energy Management System
       Goal: Obtain ISO 50001 energy management certification within two years to comprehensively improve energy
       utilization management.
       Measures: Establish a systematic energy management framework and implement continuous energy monitoring
       and improvement initiatives.
(7)
If internal carbon pricing is used as a planning tool, 
the basis for setting the price should be stated. 		 Planned to complete internal carbon pricing operations in 2025, referencing domestic and international carbon pricing trends.
(8)
If climate-related goals are set, the activities covered, the scope of greenhouse gas emissions, the planning  schedule, annual achievement progress and other information should be explained; if carbon offsets or renewable energy certificates (RECs) are used to achieve relevant goals, the information should be explained. The source and quantity of offset carbon reduction credits or the quantity of renewable energy 
certificates (RECs). 		 1.Carbon Emissions Reduction
    Scope: Activities encompassing public facilities, production processes, office environments, and warehouse
    management.
    GHG Emission Scopes: Scope 1 (direct emissions) and Scope 2 (indirect emissions from energy consumption).
    Baseline Year: 2020, prior to the fire incident.US EPA
    Target: Achieve a 20% reduction in carbon emissions by 2030.
    Annual Milestones:
    2023–2024: Completed carbon footprint assessments for four products and conducted an organizational greenhouse
    gas inventory to establish the baseline year.
    2025–2026: Develop specific carbon reduction plans, optimize processes, and replace outdated equipment.
    2027–2028: Achieve a 10% reduction in carbon emissions, implement an energy management system, and establish
    monitoring mechanisms.
    2029–2030: Attain the 20% carbon reduction target and complete the installation of renewable energy equipment or
    acquire renewable energy certificates (RECs). 
2.Renewable Energy Implementation
    Scope: Energy usage in office environments.
    GHG Emission Scope: Scope 2 (indirect emissions from energy consumption).
    Plan Timeline: Initiate renewable energy installation projects by 2027, with feasibility assessments for solar energy
    installations.
    Annual Milestones:
    2025–2026: Complete feasibility assessments for solar energy installations.
    2027–2028: Finalize equipment procurement and installation planning.
    2029–2030: Gradually install solar energy equipment to increase the proportion of green electricity.
3.Energy Management System
   Scope of Activities: Public facilities, production processes, office environments, and warehouse management.  
   Implementation Timeline:
   2025: Procurement and installation of equipment necessary for the energy management system.
   2026: Achieve ISO 50001 certification and commence continuous monitoring.
Currently, ScinoPharm primarily achieves its carbon reduction targets through enhancing energy efficiency and integrating renewable energy sources. Should there be a future need to utilize carbon offsets or purchase Renewable Energy Certificates (RECs), the company will further evaluate participation in carbon trading projects or the acquisition of RECs to ensure the fulfillment of its carbon reduction objectives.

9. Greenhouse Gas Inventory and Confirmation Status:
1. Describe the emission volume (metric tons CO2e), intensity (metric tons CO2e/million yuan) and data coverage of 
  greenhouse gases in the past two years.
In 2023, partial production areas resumed operations, and by 2024, all production areas were fully operational. The greenhouse gas (GHG) emissions and intensities for these years are as follows:
    2023:
    Scope 1 and Scope 2 emissions: 10,925 metric tons CO₂e
    Emission intensity: 9.07 metric tons CO₂e per million NTD
    Breakdown:
    Scope 1: 2,978 metric tons CO₂e
    Scope 2: 7,947 metric tons CO₂e
    Scope 3: 11,691 metric tons CO₂e
    Total emissions (Scopes 1, 2, and 3): 22,616 metric tons CO₂e
    2024:
    Scope 1 and Scope 2 emissions: 13,619 metric tons CO₂e
    Emission intensity: 8.95 metric tons CO₂e per million NTD
    Breakdown:
    Scope 1: 3,499 metric tons CO₂e
    Scope 2: 10,120 metric tons CO₂e
    Scope 3: 15,882 metric tons CO₂e
    Total emissions (Scopes 1, 2, and 3): 29,500 metric tons CO₂e
In 2024, with full resumption of production areas, Scope 1 and Scope 2 emissions reached approximately 63% of the pre-incident levels in 2020, where emissions were 21,898 metric tons CO₂e.
2. A description of the confidence in the last two years as of the publication date of the annual report, including the scope of the   
  confidence, the organization of the confidence, the standards of the confidence and the confidence opinion.

Assurance Scope: January 1, 2023 – December 31, 2024, SCI 
Assurance Provider: SGS 
Assurance Standard: ISO 14064:2018 
Assurance Statement: ISO 14064:2018 verifications for the years 2020 and 2023 were completed in 2024. The verification for 2024 is scheduled to be obtained in September 2025.