Greenhouse Gas Emissions

Since 2011, we have conducted annual GHG inventories in accordance with the GHG Protocol, using the operational control approach and in line with the Group's consolidated financial reporting boundaries. We also commissioned a third-party verification agency certified by Taiwan's Environmental Protection Administration to undertake greenhouse gas emission verification for both direct and indirect categories, i.e., Scope 1, Scope 2, and Scope 3, and acquired the ISO 14064-1: 2018 Grenhouse Gas Verification Statement.    

In 2025, Acer strengthened its presence in the AIoT industry through the acquisition of a controlling stake in Posiflex Technology and incorporated its environmental data into Acer’s consolidated reporting boundary in the second half of the year. Following the consolidation, total operational carbon emissions (Scope 1 and Scope 2) increased by 14.1% year-over-year to 9,496 metric tons, while remaining 31% below the 2019 base-year level, in line with the Company’s Science Based Targets (SBT) decarbonization pathway. Scope 1 emissions totaled 2,532 metric tons, representing an increase of 18.1% compared to the previous year and a decrease of 28.5% from the 2019 base year. The increase was primarily attributable to additional fuel consumption from the newly consolidated operations. Scope 2 emissions totaled 6,963 metric tons (market-based), representing an increase of 12.8% year-over-year and a decrease of 31.9% compared to the 2019 base year. This increase was likewise mainly attributable to higher electricity consumption from the newly consolidated operations. Operational carbon intensity (carbon emissions per unit of revenue) was 34.5, representing a 41.4% reduction compared to 2019. Per capita emissions were approximately 0.85 metric tons, a decrease of 51.1% from the 2019 level.

For Scope 3 emissions, we follow the principles of GHG Protocol Scope 3 and identify significant indirect emission sources of the company based on identification factors such as quantitative significance, impact, data availability and accuracy, and include other significant indirect emission sources into the scope of the inventory based on the results of the identification. 

In 2025, Acer’s verified value chain carbon emissions (Scope 3) were 4,693,120 metric tons, representing a 5.8% decrease compared to the previous year and a 42.3% reduction compared to the 2020 base year. This reflects our long-term commitment to low-carbon and reduction-oriented product design. In 2024, the non-verified emissions, estimated using a simplified literature-based method, are 72,792 and 604 tonnes of CO2e for categories 2 and 9, respectively.  In accordance with the ISO 14064 organizational greenhouse gas emission categories, our primary emission sources fall under Category 4, which accounts for 78.5% of our total emissions. The category consists of indirect greenhouse gas emissions from products used by the organization, including purchased goods and services within the supply chain, fuel- and energy-related activities, and the disposal and treatment of waste generated from operations. Category 5, which consists of indirect greenhouse gas emissions associated with the use of the organization's products—including the use of sold products, end-of-life treatment of sold products, and downstream leased assets in the value chain—ranks second, accounting for 20.1% of total greenhouse gas emissions.