Climate Change Management

Climate Change Management

Climate change and global warming are challenges that the world must confront at the moment. Although the issues brought by extreme climate events threaten corporate sustainable operations, they also present enormous opportunities for industries to move towards sustainable goals and transition to a low-carbon economy. Based on the TCFD framework, Acter has conducted financial analysis related to climate change, identified climate risks, and quantified their financial impacts. By disclosing these financial impacts and our future response strategies, we aim to establish a long-term, sustainable operating mechanism through the PDCA cycle management. Acter has set “GHG reduction”, “energy resource usage reduction”, “waste reduction”, and “development of green energy-saving engineering techniques” as our four major sustainable environmental goals. Based on these goals, we have formulated our low-carbon and green engineering strategies, as well as energy-saving and carbon-reduction plans, to assist industries in achieving energy-saving goals and facilitate the transition to a low-carbon economy.

Core Elements and Management Practices of TCFD

Acter values organizational governance and operational efficiency in addressing climate issues. Considering the overall impact of climate risks, we have integrated the TCFD (Task Force on Climate-related Financial Disclosures) framework into our annual risk identification process and convened meetings to collectively review climate issues closely related to the Company's business operations. Subsequently, we categorize these issues based on their risk types to identify annual key risk factors and integrate them into the annual TCFD risk management plan, which is overseen by a working group for subsequent monitoring and management. In compliance with our “Hazard Identification Risk Assessment Management Procedure”, units responsible for respective risks should, through a series of management procedures (e.g., risk identification, risk analysis, risk assessment, risk response and monitoring, risk reporting, and disclosure), assess identified risks and propose risk response and improvement plans based on the remaining risk levels to effectively mitigate risks.

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 2023. 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 2023, 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 7 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 continues to engage in climate actions and expand the GHG management scope. Through the inventory mechanism, we have managed to control the emissions hotspots and analyze the biggest potential trends for carbon reduction, thus linking daily operational management with carbon reduction actions. We have continuously introduced green, low-carbon technology to assist customers in building a factory environment with optimized energy usage, heading towards the “low-carbon transition – a step towards net-zero” goal. Moreover, we will continue to enhance corporate operational resilience and transform climate risks into low-carbon business opportunities as a way to fulfill our civil responsibilities of protecting the environment.

In response to the challenges posed by global climate change, enterprises are tasked with consistently reducing greenhouse gas (GHG) emissions from their operations to mitigate adverse climate impacts. Each year, Acter conducts annual GHG inventories based on ISO 14064-1 standards and verifies them through third-party audits to ensure control over GHG emission sources and quantities at each factory site. In 2023, Acter's Scope 1 direct emissions totaled 75.9532 metric tons of CO2e, accounting for 14.79% of the Company's total GHG emissions; Scope 2 indirect emissions amounted to 91.8240 metric tons of CO2e, representing 17.88% of the total; and other indirect emissions totaled 345.6681 metric tons of CO2e, accounting for 67.32% of the Company's greenhouse gas emissions.。＞Click to verify the certificate


  • Note 1:   This inventory utilizes coefficients from the “Greenhouse Gas Emission Coefficients Management Table - Version 6.0.4” announced by the Environmental Protection Administration (EPA), Executive Yuan. It employs the Global Warming Potential (GWP) values from the IPCC Sixth Assessment Report as the basis for calculating carbon dioxide equivalent. For externally purchased electricity (Taiwan Power Company), the carbon emission coefficient announced by the Bureau of Energy, Ministry of Economic Affairs for 2022 is 0.495 kilograms of CO2e per kilowatt-hour, converted to metric tons of CO2e for calculation
  • Note 2:   In 2022, Acter already completed the transition to ISO 14064-1:2018 for inventorying and disclosing other indirect GHG emission sources. The inventory scope was expanded to include some offices (previously, the GHG inventory scope for 2018 to 2021 covered only the headquarters). The inventory base year is established accordingly and has been verified by an external organization.