GHG emissions are one of the primary drivers of climate change and the increasing severity of climate-related risks. Accordingly, GHG management has become a key issue of concern for stakeholders. Since 2021, the Company has established a GHG inventory management mechanism in accordance with ISO 14064-1:2018 and the Ministry of Environment’s “Guidelines for GHG Verification.” The Company conducts annual inventories of GHG emissions at each operating site. The GHG inventory results for 2022 through 2025 were verified by an independent third-party verification body, the Metal Industries Research & Development Centre (MIRDC), to comprehensively understand the Company’s GHG emissions profile and to serve as the basis for evaluating emission reduction measures and their effectiveness. The Company adopts the operational control approach to define its organizational boundary for GHG inventory management. The inventory scope covers all operational sites, including the Taipei Head Office, Hsinchu Factory, Xinying Factory, Kaohsiung Factory, and the Seventh Container Center, encompassing related management activities, processes, and facilities. Based on the inventory results, the Company’s GHG emissions consist primarily of carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), and hydrofluorocarbons (HFCs). No ozone-depleting substances (ODS) were used across all operating sites.