Management and Quantification
Greenhouse Gas Management
Environmental Management Policies
LeadSun Greentech and its subsidiaries (collectively, "the Company") have established this policy to fulfill their corporate social responsibility and promote environmental, social and economic progress. In addition to strengthening internal implementation and management, the Company will work with business partners and stakeholders to reduce or improve the environmental impact of its operations and move towards sustainable operation.
Our company is committed to promoting environmental and energy management, practicing efficient resource utilization, reducing greenhouse gas emissions, implementing environmental protection, and fulfilling the following commitments:
I. Comply with relevant government regulations and international standards regarding environmental protection, energy, and water resource management, and implement environmental sustainability in the execution of operational activities and internal management.
Measures will be implemented and key suppliers and contractors will be included in the supply chain management to jointly reduce the environmental impact of business activities.
II. Monitor international environmental issues and climate change trends, assess the company's climate change risks, and adhere to the principle of giving equal importance to mitigation and adaptation to improve the company's climate protection capabilities.
Resilience, while taking measures to reduce greenhouse gas emissions.
Third, by adopting green procurement or practices that are recyclable, low-pollution, and resource-saving, based on the principles of "effective cost" and "optimal benefit," the impact on the environment can be effectively reduced.
And we will continue to improve the efficiency of resource utilization.
Fourth, promote energy conservation and carbon reduction or provide training related to environmental sustainability to enhance all employees' awareness and participation in environmental issues.
Fifth, provide a healthy and safe working environment to protect the physical and mental health of workers and reduce occupational safety and health risks.
VI. Actively cooperate, communicate, and disclose the company's environmental management policies and related requirements with stakeholders such as employees, suppliers, and contractors to jointly promote environmental sustainability.
This policy was established on August 22, 1925.
Implementation Status of Environmental Management Policies
I. Sustainable Governance and Oversight
LeadSun Greentech has established a Corporate Governance and Sustainability Committee responsible for overseeing and supervising the implementation of the Company’s environmental management initiatives, including progress on greenhouse gas (GHG) inventory activities. Through regular meetings, the Committee reviews the status of key environmental management initiatives and provides discussion and guidance on related issues to ensure the continuous implementation and effective execution of environmental management measures. In 2025, the Corporate Governance and Sustainability Committee convened four meetings, with a 100% attendance rate among committee members.
II. Sustainable Environmental Management of Suppliers
LeadSun Greentech Group has formulated a “Supplier/Contractor Management Policy” and “Contractor Occupational Safety and Health Management Guidelines” to define key environmental management requirements for suppliers and contractors. Suppliers and contractors are also required to sign the Company’s “Corporate Social Responsibility Commitment,” which includes commitments to comply with international environmental management laws and standards, avoid the use of hazardous materials, properly handle or recycle waste, and adopt appropriate environmental management mechanisms to reduce the environmental impact of their operations. To date, a total of 62 suppliers and contractors have signed the above commitment. In addition, no incidents occurred in 2025 in which cooperation was terminated due to suppliers’ or contractors’ violations of environmental management regulations.
III. Greenhouse Gas Emissions and Resource Management
Since 2021, the Company has conducted annual greenhouse gas inventories. The results indicate that the primary source of GHG emissions is energy consumption at the headquarters office. In response, the office has progressively adopted high-efficiency lighting equipment and continues to review and optimize energy management measures. At the end of 2025, the Company initiated a Scope 3 greenhouse gas inventory to comprehensively establish baseline emissions data, which will serve as a reference for future carbon reduction planning.
The office has also gradually adopted environmentally friendly office supplies, such as FSC-certified copy paper and paper towels. Internal announcements and communications are primarily conducted via email or messaging platforms to reduce paper usage. Office waste is managed in accordance with the building’s waste management regulations, with recyclable materials sorted and collected by on-site environmental staff and subsequently processed by legally qualified environmental service providers.
IV.Air Quality Management
The dedicated unit responsible for air pollution control at our project sites is the Operations Department. All construction sites comply with relevant environmental protection regulations, including the Air Pollution Control Act, the Regulations for Air Pollution Control Facilities at Construction Projects, and local environmental requirements at each project location. During construction, perimeter fencing is installed around the site to reduce the dispersion of construction dust and its impact on the surrounding environment. Water spraying measures are applied to exposed surfaces to suppress dust generation. In addition, vehicle high-pressure washing facilities are installed at site entrances and exits to clean the bodies and tires of incoming and outgoing vehicles. Road cleaning operations are also carried out as needed based on construction conditions to maintain the surrounding air quality.
V.Stakeholder Engagement and Information Disclosure
In 2025, the Company published its first Sustainability Report in accordance with the GRI Standards, disclosing its management approaches and performance in the areas of environmental management, sustainable society, and corporate governance. At the same time, the Company established a dedicated “Sustainability” section on its official website as a platform for stakeholder engagement, proactively disclosing its responses to sustainability-related issues and relevant information to enhance transparency and deepen stakeholders’ understanding of the Company’s sustainability initiatives.
VI.Environmental Management and Environmental Benefits
Through the development of renewable energy projects, the Company generated approximately 2.21 million kWh of green electricity in 2025, resulting in an estimated carbon reduction of about 940 metric tons of CO2e. Based on the current government carbon fee of NT$300 per metric ton, this corresponds to approximately NT$280,000 in external environmental benefits.
Greenhouse gas, energy and water resource reduction management policies
I. Greenhouse Gas Management
The Company has designated the Sustainability Office as the dedicated unit responsible for greenhouse gas (GHG) management. This unit is responsible for formulating GHG management policies and promoting emissions reduction. The relevant policies and implementation status are outlined as follows.
(I) Reduction Target: Our company is committed to continuously promoting greenhouse gas management, with an annual reduction target of 3% to 5% in greenhouse gas emission intensity.
The guidelines aim to gradually reduce greenhouse gas emissions generated during operation.
(II) Promotion Measures
1. Promotion of energy-saving and carbon-reduction behaviors
(1) Promote the turning off of lights during lunch break to reduce office electricity consumption.
(2) Promote the practice of turning off computer mainframes and screen power after get off work to avoid long-term standby power consumption.
(3) Enhance the awareness of energy conservation and carbon reduction among all employees through internal promotion.
2. Management of official vehicles and office procurement
(1) Gradually replace fuel vehicles and give priority to electric vehicles as the choice for official vehicles.
(2) Prioritize the purchase of electrical equipment and office supplies with environmental protection labels.
(III) Circumstances of Completion
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The greenhouse gas survey data from 2023 to 2025 are cover the parent company. The greenhouse gas emissions are shown in the table below.
2.Greenhouse gas emissions in 2025 increased by 33% compared to 2024. This was mainly due to the inclusion of subsidiaries in the consolidated financial statements within the greenhouse gas inventory boundary starting from 2025, whereas in 2024 the inventory boundary covered only the parent company, resulting in this difference.
II. Energy Management
The dedicated unit responsible for the Company’s energy management is the Administration Department, which is responsible for formulating energy management policies and promoting energy reduction. The relevant management policies and implementation status are as follows.
(I)Reduction Target: The company operates as an office and uses all externally purchased electricity. The target is to reduce total energy intensity by 1% annually .
As a guideline, improve energy efficiency.
(II) Promotion Measures
1. Air conditioning system optimization
(1) Set air conditioner temperature and time control
(2) Regularly maintain the equipment to keep the system running in optimal condition.
2. Promote energy conservation
(1) Turn off the lights when you are done using the meeting room.
(2) Encourage employees to take public transportation to work.
(3) Promote energy conservation by turning off the lights during lunch break.
(III) Circumstances of Completion
(1)The Company’s energy usage for 2024 and 2025 is detailed in the table below. Although the overall energy intensity target for 2025 was not achieved, energy consumption per capita has shown a decreasing trend. Considering the Company’s industry characteristics, it does not belong to traditional high energy-consuming sectors such as manufacturing. Energy usage is primarily influenced by workforce size and project implementation, and does not show a positive correlation with revenue. Going forward, the Company will reassess and introduce diversified energy performance indicators to more comprehensively reflect actual operational conditions.
(2)Given that office operations account for the primary source of energy consumption (exceeding 70% of total energy use), the Company has implemented green electricity procurement at its Xizhi office starting in 2025 to reduce the environmental impact of electricity usage. As a result, the green energy usage ratio has increased to 7.2%.
(3)The Company has also evaluated the impact of energy on its operations. Since electricity consumption is mainly office-based, overall usage remains stable, and fluctuations in electricity prices have a limited impact on operating costs. Power interruptions would have only short-term and recoverable effects. Furthermore, increasing demand for low-carbon energy is expected to support the expansion of the Company’s renewable energy business and enlarge its potential market size. Overall, energy-related risks have a relatively low impact on the Company’s operations.
Note 1: 1 kilowatt-hour of electricity = 3.6 million joules (J) of energy consumption.
Note 2: 1 gigajoules (GJ) = 1,000,000,000 joules (J).
Note 3:The energy conversion coefficients are calculated based on fuel calorific values (gasoline: 7,800 kcal/L; diesel: 8,400 kcal/L) and the joule conversion factor (1 kcal = 4.186 kJ).
Note 4: Annual electricity consumption in gigajoules (GJ).
Note 5: Total energy intensity (GJ/million revenue).
III . Water Resources Management
The Company has designated the Administrative Management Department as the dedicated unit responsible for water resource management. This unit is responsible for formulating water management policies and promoting water conservation. The relevant policies and implementation status are outlined as follows.
(I)Reduction target: The company’s water resource management is guided by the annual water intensity reduction target of 1% , and promotes water conservation in the office.
(II) Promotion Measures
Our company operates as an office. The Taipei headquarters employees use tap water, primarily for office use and domestic purposes. Water consumption...
This is not a material issue for the company, and all wastewater generated from water use is domestic sewage, discharged through the building's plumbing system; the main management measure is to promote awareness on a daily basis.
Reduce unnecessary water waste in daily work and raise employees' awareness of water conservation.
(III) Circumstances of Completion
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The Company’s water consumption for 2024 and 2025 is presented in the table below. Although the water use intensity reduction target for 2025 was not achieved, water consumption per employee has decreased. Considering the Company’s industry characteristics, which differ from traditional manufacturing, water usage is not directly correlated with revenue. The Company will reassess and update its targets going forward.
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As part of its corporate social responsibility, the Company remains committed to reducing water consumption. Based on internal assessment, the Company’s average daily water consumption per employee in 2024 was approximately 23 liters, which is significantly lower than the Taipei City average daily domestic water consumption of 337 liters per person (based on publicly available data from the Water Resources Agency, Ministry of Economic Affairs). Therefore, water consumption is not considered a material issue for the Company.
Note 1: Water resource usage estimates are based on the Taipei City Water Department's official website.
Note 2: The amount of tonnage used is calculated based on the monthly share of fees paid to the management committee.
Note 3: Considering the office is located in a building with a well-developed water supply network and there is no process water usage, the estimated water intake is approximately equal to the total water consumption, and the water consumption is close to at zero.
IV . Waste Management
The dedicated unit responsible for the Company’s waste management is the Administration Department, which is responsible for formulating waste management policies and promoting waste reduction. The relevant management policies and implementation status are as follows.
(a) Reduction target: The Company implements waste reduction at the source throughout its operations, with the aim of effectively reducing the total volume of waste generated.
(II) Promotion Measures
As the Company operates primarily in an office-based environment, the main type of waste generated is general municipal waste. Waste management at the Taipei headquarters is conducted in accordance with the building management committee’s waste disposal regulations (Farglory Financial Center). Waste is sorted and managed accordingly, and collected and processed by legally authorized third-party environmental service providers commissioned by the building management.
In addition, the Company promotes environmentally friendly practices in daily operations, including encouraging employees to bring reusable bags, cups, and utensils, reducing the use of single-use items, and properly sorting waste into three categories: recyclables, food waste, and general waste.
(III) Circumstances of Completion
(1)The total amount of waste generated in 2024 and 2025 is presented in the table below. The difference between the two years is assessed to be primarily due to increased waste from gift packaging during major holidays, such as the Lunar New Year and Dragon Boat Festival. In addition, the 2024 data was extrapolated from the second half of the year rather than calculated on a monthly basis, which may have contributed to the variance.
(2)The Company remains committed to waste reduction as part of its corporate social responsibility. Based on internal assessment, the Company’s average daily general waste generation per employee in 2024 was approximately 0.075 kg, which is significantly lower than the Taipei City average of 1.16 kg per person per day (based on publicly available data from the Taipei City Department of Environmental Protection). Therefore, waste generation is not considered a material issue for the Company.
(3)As the Company operates primarily in an office-based environment, no hazardous or toxic waste has been generated in the past two years. The Company expects to maintain zero hazardous waste generation in the coming years.
Note 1: The Taipei headquarters is an office-based facility and generates only general municipal waste. Waste is regularly handled and processed by the building management committee. The total waste volume is estimated based on the proportion of the Company’s office area relative to the total floor area of the building.
Note 2: For 2024, waste collection by the building management committee commenced in July; therefore, the reported amount only includes the period from July to December, totaling 0.4330 metric tons. When annualized, the estimated total for the full year is 0.8589 metric tons.
Note 3: The Company does not generate any hazardous industrial waste.