Climate Change Management

Climate Change Management

According to the World Economic Forum’s Global Risks Report 2024, the global landscape is being profoundly shaped by two major crises—climate change and geopolitical conflicts. These challenges have introduced significant uncertainty and are driving four systemic structural shifts: geopolitical realignment, demographic transformation, technological evolution, and climate transition. In response to global climate challenges, Acter upholds its corporate sustainability responsibility by actively supporting international decarbonization initiatives. We conduct climate risk assessments and financial quantification in alignment with the Task Force on Climate-related Financial Disclosures (TCFD) framework, and enhance climate change management through the implementation of a PDCA (Plan-Do-Check-Act) cycle. We are committed to advancing a low-carbon transition by integrating green engineering solutions and collaborating closely with our supply chain and stakeholders to co-create a more resilient and sustainable future.

Core Elements and Management Practices of TCFD

Acter regards climate governance as a core issue of sustainable development and annually adopts the framework of the Task Force on Climate-related Financial Disclosures (TCFD) to identify climate-related risks and opportunities. To strengthen climate governance, the Board of Directors serves as the highest supervisory body, overseeing overall climate strategy and monitoring management’s execution of climate-related risk management and key performance indicators. A Sustainability and Nomination Committee, composed of independent directors as members and supported by the General Administration Office as the executive secretariat, is established under the Board. The committee is responsible for evaluating and analyzing various risk scenarios, including climate-related risks, and convenes at least twice a year to review implementation outcomes. The committee also advances sustainability-related initiatives in alignment with strategic goals and develops both mitigation and adaptation strategies in response to climate challenges.

Core elements Management Strategies and Actions
Governance Disclose how an organization manages climate-related risks and opportunities. - Corporate Sustainability Committee
Already reported climate risks and related response measures, as well as the schedule and progress of GHG inventory disclosure, to the Board of Directors in November 2024. The Board is expected to provide guidelines to ensure compliance with our sustainable development strategies.
- Corporate Sustainability Committee
Serving as Acter’s highest authority responsible for climate change management, the Committee is chaired by the chairman and supervised by the General Administration Division as the executive secretary. It reviews the Company’s climate change strategy and goals on a quarterly basis. In 2024, the Committee held 4 meetings.
- Sustainable Operations Team
The commissioner, who is served by the deputy general director of the operations division of the engineering unit, promotes sustainability projects in accordance with the strategies and objectives.
Strategy Disclose existing and potential climate-related risks and their potential impact on the organization’s financial planning.
- Based on the occurrence rate and impact level of climate issues, identify 5 climate-related high-risk factors and 8 medium risk factors.Based on the occurrence rate and impact level of climate issues, 
- Evaluate their operational and financial impacts from the aspect of value chain, and conduct response measures according.
   ( 1 ) Risk Opportunity Strategy: Developing the green engineering market, and linking climate actions to organizational goals. 
   ( 2 ) Risk Opportunity Financial Impact: Regularly update financial impacts and understand impact outcomes.
Risk management Disclose the procedures for an organization to examine, assess, and manage climate-related risks. - Identification Procedures: Establish a risk issue taskforce to carry out identification work and report related risk and opportunity issues to the Corporate Sustainability Committee. This will facilitate the formulation of management approaches, review of implementation status, and development of future plans, continuously improving risk management approaches and effectiveness.
- Management Procedures: Establish PDCA management to clarify responsible units and conduct regular reviews.
Indicators and goals Disclose important indicators and goals that the organization uses to assess and manage climate-related risks. - Target Setting: Establish net-zero targets for 2050 to enhance climate resilience and continually reduce climate impact risks.
- Target Review: Quantify target management to build an ecosystem within the value chain.
- Management of Carbon Emissions: Conduct GHG inventory according to ISO 14064 and complete external certification accordingly. Please refer to the "GHG Management" section.


Identification of Climate Risk Response Measures and Opportunities





 

Greenhouse Gas Management

GHG Inventory

Acter conducts annual greenhouse gas (GHG) inventories across all facilities in accordance with the GHG Protocol. The Company engages third-party verification bodies accredited by Taiwan’s Environmental Protection Administration to verify both direct and indirect GHG emissions. Emission hotspots are identified and analyzed to formulate targeted carbon reduction strategies, and Acter obtains a GHG verification statement upon completion. In 2024, Acter’s Scope 1 direct emissions amounted to 71.7017 metric tons CO₂e, accounting for 13.89% of the Company’s total GHG emissions. Scope 2 indirect emissions totaled 102.7514 metric tons CO₂e, representing 19.90% of total emissions, while other indirect emissions (Scope 3) were 341.9231 metric tons CO₂e, comprising 66.22% of the total. In 2024, Acter achieved a 10.76% reduction in combined Scope 1 and Scope 2 greenhouse gas emissions compared to the base year of 2022.。Acter has formulated three primary pathways for emission reduction—Process Decarbonization, Facility Decarbonization, and Low-Carbon Energy. Our comprehensive carbon reduction strategy is implemented through green procurement, energy efficiency upgrades, construction process optimization, and internal training programs. To demonstrate our commitment to climate action, we have set 2022 as the base year and established a target to achieve an absolute reduction of 30% in Scope 1 and Scope 2 greenhouse gas (GHG) emissions by 2030. We regularly review our performance and refine our strategies to minimize the environmental impact of our operations. As of 2024, Acter has achieved a 10.76% reduction in GHG emissions. Looking ahead, we will continue to monitor our operational carbon footprint, leverage data analytics and intelligent management technologies, and implement more effective decarbonization measures in pursuit of our net-zero emissions goal.＞Click to verify the certificate


  • Note 1:  For externally purchased electricity (Taiwan Power Company), the carbon emission coefficient announced by the Bureau of Energy, Ministry of Economic Affairs for 2024 is 0.474 kilograms of CO2e per kilowatt-hour, converted to metric tons of CO2e for calculation.
  • Note 2:  In 2024, due to business expansion and workforce growth, the Company experienced a corresponding increase in energy demand, resulting in higher greenhouse gas emissions compared to the previous year. To address this, we have formulated an energy management plan, which has contributed to a total reduction of 78,441 metric tons of CO₂e from 17 key green engineering projects (refer to 3.2 Green Engineering Management). Going forward, we will continue to implement energy-saving initiatives to achieve our emission reduction targets