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 2024, the verified carbon emissions from operation (Scope 1, 2) were 8,319 tonnes, a reduction of 21.2% compared to the previous year and a decrease of 39.6% compared to the baseline year of 2019, meeting the expected reduction target. Among them, Scope 1 emissions were 2,145 tonnes, a reduction of 8.3% compared to the previous year and a decrease of 39.4% compared with the baseline year of 2019, resulting from the carbon reduction actions such as the significant reduction in the

use of natural gas for heating in our European and American operations sites and the electrification of gasoline and diesel vehicles. Scope 2 emissions were 6,174 tonnes (market-based), a reduction of 24.9% compared to the previous year and a decrease of 39.6% compared to the baseline year of 2019. The decrease can be attributed to a dual effect of reduced electricity consumption and increased use of renewable energy. The operational carbon intensity, which measures carbon emissions per unit of revenue, was 31.4, a decrease of 46.5% from 2019. Additionally, the per capita emissions were about 0.92 metric tons, a decrease of about 46.9% compared to 2019.

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 total, Acer's verified value chain carbon emissions (Scope 3) in 2024 totaled 4,984,022 metric tons, a reduction of 14% from the previous year and 38.8% from the 2020 baseline year, mainly due to the low-carbon and reduced-carbon design of

our products as well as a reduction in the number of PC products shipped. For the year 2024, our primary sources of emissions are in the supply chain, including Scope 3, Category 1, Raw Materials Purchases, Category 3, Fuel and Energy Related Activities, and Category 4, Transportation Stage, which account for 79.7% of our total emissions. The products and services sector accounted for 19.8% of total emissions, with the use of products in Scope 3 Category 11 being the largest, and leased assets being the second largest source of emissions in the products and services sector.