In response to global climate regulatory trends and stakeholder expectations, the Group has established the following short-, medium-, and long-term goals and strategies, dedicated to driving greenhouse gas (GHG) reductions:

Short-Term Goals (2025–2027)

• Quantitative Targets：Complete GHG Scope 1 and Scope 2 emission inventories for all consolidated subsidiaries by 2027; conduct annual carbon footprints and obtain third-party verification.
• Management Enhancement：Implement a digital carbon management system to enhance data transparency and operational efficiency.
• Financial Disclosure：Align with IFRS S1 and S2 International Sustainability Disclosure Standards to strengthen climate-related financial disclosures.

Medium-Term Goals (2027–2029)

• Quantitative Targets： Actively reduce GHG Scope 1 and Scope 2 emissions.
• Key Actions：Proactively adopt renewable energy and procure Renewable Energy Certificates (RECs) to achieve continuous reductions in GHG emissions.
• Response and Adaptation：Formulate and implement concrete climate change response and adaptation measures to ensure business resilience.

Long-Term Goals (2030 and Beyond)

• Continuously expand renewable energy utilization and progressively transition towards carbon neutrality.
• Align with the national 2050 Net-Zero Emissions policy and fulfill corporate net-zero carbon objectives.

2024 Greenhouse Gas (GHG) Inventory Information

The Group follows the ISO 14064-1:2018 standard and the GHG Protocol, employing the operational control approach to inventory emissions across our managed facilities.

1. GHG Emissions Summary (Unit: tCO₂e)

Region	Scope 1	Scope 2	Scope 3	Total
Taiwan Region	118.2798	991.7738	889.3911	1,999.4447
Mainland China	595.6899	16,879.0468	58,638.3034	76,113.0401
Group Total	713.9697	17,870.8206	59,527.6945	78,112.4848

2. Energy Management and Efficiency

• Renewable Energy：USI (Guangzhou) generated and consumed 1,291,127 kWh of solar power. Ubiqconn and 3CEMS purchased 1,155,000 kWh of RECs, reducing emissions by approx. 506.47 tCO₂e.
• Energy Intensity：3,229.48 for Taiwan and 3,420.87 for Mainland China (Unit: MJ/MNTD Revenue).
• Energy Saving：3CEMS replaced 486 light fixtures with LED lamps, reducing approx. 28.8419 tCO₂e annually.