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Sustainable Environment

ICP Purpose

To respond to domestic and international climate change policies, carbon pricing systems, and low-carbon transition trends, and in compliance with relevant regulations and international sustainable development requirements—including the Climate Change Response Act and IFRS S2 'Climate-related Disclosures'—these Regulations are hereby established to implement the Group's carbon cost management and climate risk assessment mechanisms. By integrating carbon emission costs into operational management, investment evaluations, and decision-making processes, these Regulations aim to enhance resource efficiency, strengthen low-carbon competitiveness.

ICP Management

Internal Carbon Pricing
Internal Carbon Pricing

Internal Carbon Pricing

At the ESG Committee meeting held on August 4, 2026, the Company resolved to set the internal carbon price for 2026 at NT$500 per metric ton of CO₂e.