Sustainability Value Creation | ACER ESG

Sustainability Value Creation

Sustainability Value Creation

Sustainability Value Creation

Sustainability means long-term development at economic, social, and environmental levels. In addition to creating revenue, the company's operations will also have a certain degree of external impact, including in environmental and social aspects. Quantifying or monetizing the environmental and social external impacts of a company's operations can help them better understand their impact, respond to problems, and achieve the goals of sustainable development.    

To strengthen corporate social responsibility (CSR) governance and achieve Acer's vision for sustainability, we have been evaluating the external economic, environmental, and social impacts of operations and translating them into specific numerical and monetary values since 2018. This not only helps us review the impact of our operations, but also helps us better manage and reduce the environmental and social impacts of our operations, providing a better reference for future sustainability and business decisions and increasing transparency of our external communications..  

The quantification process is divided into four steps, the first of which is identifying the impact boundary of Acer's operating activities, the scope of the quantification, and external issues with significant impacts from the material topics identified this year. Next, taking into account the positive and negative impact of various activities in Acer's value chain and operations on stakeholders, the external issues that have significant impact are expanded upon each part of the value chain. Then, based on the materiality of each external issue (materiality matrix, industry specific issues, Acer's own situation), representative topics are selected for external quantification. After the initial calculation results are discussed internally and coefficients corrected, the value of Acer's external impact is obtained.

The Quantification Process  

Acer is one of the world's leading ICT companies and brands, providing consumer and commercial PCs, digital displays, and electronic service solutions. First tier suppliers in the value chain are mainly ODM assembly plants, material and component manufacturers, while second tier suppliers and onward are upstream raw materials and parts manufacturing. In terms of downstream customers, products can be sold to commercial customers, general consumers, government departments, or schools through distributors or system integrators.


According to our 2022 materiality analysis, Acer has listed activities at various parts of the value chain. To clarify the impact of activities in the value chain on stakeholders, we have mapped out the impact pathway of each activity's inputs and outputs. After considering the inputs and outputs of value chain activities, we list the potential environmental or social impact of those activities and the relevant stakeholders. Finally, we select 12 externally influential indicators to quantify based on the materiality of the topic and Acer’s own situation, data quality, and availability.


We uses the externality assessment tool to monetize the environmental, social, and economic externalities of ourselves so as to examine the value created by the us. Based on the impact pathway, the materiality of each topic, and each topic's materiality, data quality, and availability, the following 12 impact indicators were selected as the basis for the subsequent valuation of Acer's value. The indicators, explanations, quantitative methods, and data sources are listed below:


No Impact valuation items Description Calculating methods Quality of data Positive/ Negative Reference
1 EBITDA (Earnings before interest, taxes, depreciation and amortization) Economic value created by the company's core business capabilities Measuring with EBITDA, the impact of corporate financing models or accounting policies can be eliminated and present the real economic value created by the company's operations Primary Data + Acer Consolidated Financial Statements (2021)
2 Remuneration and Benefits Economic Added Value Driven by Employee Salaries Based on Input-Output analysis, after calculating the salaries of employees in each region, one unit of investment can be calculated through the Input-Output table of each country/region to create the overall indirect economic benefits of the region (considering value added and industry backward linkage effects). Primary Data/Secondary Data + Directorate-General of Budget, Accounting, and Statistics. Input-Output Table (2020), OECD (2015), Internal Statistics
3 Public Expenditure Economic Added Value Driven by Public Expenditure (tax, etc.) Based on Input-Output analysis, after calculating the public expenditure in each region, one unit of investment can be calculated through the Input-Output table of each country/region to create the overall indirect economic benefits of the region (considering value added and industry backward linkage effects). Primary Data/Secondary Data +
4 Procurement Activities Economic Added Value Driven by Procurement Based on Input-Output analysis, the procurement amount of each region is calculated through the Input-Output table of each country/region to create the total indirect economic benefits of the region (considering value added and industry backward linkage effects). Primary Data/Secondary Data +
No Impact valuation items Description Calculating methods Quality of data Positive/ Negative Reference
5 Greenhouse Gases The company's own operations and its upstream and downstream greenhouse gas emissions can contribute to global climate change and affect the environment, further affecting organisms and ecosystems, resulting in an increase in overall social costs. Based on the Environmental Profit and Loss (EP&L) Accounting, we quantify Acer's greenhouse gas emissions (Scopes 1, 2, and 3) and then convert these to the social costs resulting from greenhouse gas emissions. Primary Data - Gundlach, J., & Paul, I. (2022), internal statistics
6 Renewable Energy Usage By using green electricity, we can avoid additional purchase of electricity, thus reducing air pollution (PM, SOx, NOx) and greenhouse gas emissions from electricity generation, which ultimately avoids the social costs of air pollution and greenhouse gas emissions. Based on the EP&L Accounting method, we convert Acer's green energy usage in different regions into the air pollution and greenhouse gas emissions that would have been caused by purchasing electricity from the grid in those regions. This allows us to quantify the pollution avoided by using green energy and translate it into the social cost of air pollution and greenhouse gas emissions. Primary Data + Bureau of Energy. Emissions Factor (2021), Taiwan Power Company Thermal Power Emission Coefficient (2022), USA eGrid (2021), European Environment Agency (2020), EMBER-Climate (2020), internal statistics
7 Water Resource Usage Social costs resulting from water used by the company's own operations. Based on EP&L Accounting, we refer to WRI tools to identify water scarcity in operating locations and convert Acer's water consumption to the social costs of water consumption in each region. Primary Data - World Resources Institute (2021), Trucost (2013), internal statistics
8 Wastes The social cost of waste generated by the company's own operations after disposal via various final treatments(landfill, incineration, etc.). Based on EP&L Accounting, based on the quantity of waste generated at each operating location, the social costs of different final treatments are calculated according to the varying disposal ratios in different locations. Primary Data - Taiwan Environmental Protection Agency (2022), The World Bank: What a Waste 2.0 (2018)
9 Product PCR Usage Our products were originally made from virgin plastics, and by replacing them with PCRs, we can reduce energy consumption and environmental emissions (greenhouse gas emissions, etc.) from mining and refining raw plastics, thus reducing social costs associated with environmental emissions. Based on Life Cycle Assessment (LCA), using the carbon footprint of materials provided by suppliers, we multiply that by the total quantity of PCRs to calculate the total greenhouse gas emissions difference between virgin and PCR plastics production processes, converting that into social costs. Primary Data + Product Carbon Footprint from suppliers, Internal Statistics
10 E-Wastes If the e-waste generated from products sold by the company is not properly handled, it will result in social costs of pollution caused by the introduction of pollutants into the environment. By calculating the amount of e-waste that may be handled improperly via the amount of product shipped, we can make a quantitative estimate of e-waste pollutants, and then convert that to social costs caused by each pollutant substance. Primary Data - ISWA The Global e-Waste Monitor (2017), Delft Shadow Plans Handbook (2017), internal statistics
No Impact valuation items Description Calculating methods Quality of data Positive/ Negative Reference
11 Industrial Accidents The cost of benefits lost due to work-related injuries incurred by company employees. According to research into the cost of workplace accidents by the Institute of Labor, Occupational Safety, and Health under the Ministry of Labor, we calculate the external social costs incurred by benefits lost by workers. Primary Data - Ho, Chun-Chieh (2005), Internal Statistics
12 Digital Inclusion By donating laptops and equipment through our charity program, we achieve digital inclusion benefits. Using statistics on the number of beneficiaries of this year's charity projects and referring to the BT Valuing Digital Inclusion project, we estimate the benefits of increased confidence, eliminating social exclusion, hobbies, and saving money. Primary Data + BT Digital Inclusion: The Social Return on Investment (2014), internal statistics

Unit: NT$ thousands   


The calculations show that in 2022, Acer created a net true value of more than NT$121.8 billion, of which 5.7% of this came directly from operational economic contributions, and approximately 84.4% of social benefits were derived from the value chain, including positive impacts of employee salaries, public spending, procurement activities, and digital inclusion, along with the negative impacts of industrial incidents. The environmental externalities resulting from the overall value chain accounted for about 10%. These externalities include negative impacts from greenhouse gas emissions, water consumption, and waste and e-waste output, as well as the positive impacts from renewable energy usage and the use of PCRs.          

In the future, Acer will continue to assess the environmental and social externalities caused by our operations through methods for quantifying sustainable value. This will help us gain a comprehensive understanding of our impact and enable us to increase positive externalities and reduce negative ones, thereby creating a more comprehensive sustainable value.