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.