Issue Date: August 21, 2026
Greenhouse Gas Management
Greenhouse Gas Management Strategies
- Set SBT carbon reduction targets and pathway, and 2050 net-zero targets.
- Conduct GHG inventory in accordance with ISO 14064-1 and obtain third-party verification.
- The Environmental Protection Committee establishes the Environmental Sustainability Policy and regularly reviews carbon reduction performance to achieve GHG reduction goals.
- Set short-, medium-, and long-term targets for green products, with specific implementation items and measurement indicators.
- Establish an internal carbon pricing mechanism.
Greenhouse Gas Inventory
Coretronic conducts annual greenhouse gas (GHG) inventories in accordance with ISO 14064-1, covering Scope 1 to Scope 3 emission sources. The inventory includes seven types of gases: carbon dioxide (CO₂), methane (CH₄), nitrous oxide (N₂O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur hexafluoride (SF₆), and nitrogen trifluoride (NF₃). This comprehensive approach ensures accurate tracking of GHG emissions and serves as a verification of GHG reduction performance. Although not currently subject to mandatory regulatory requirements for GHG inventory or emissions reduction, Coretronic has set phased reduction targets and conducts annual reviews to drive continuous improvement. By inventorying energy use, improving equipment efficiency, establishing an effective energy management system, and investing in renewable energy infrastructure, the Company reduced its reliance on traditional energy sources and maximized energy efficiency to meet its GHG reduction goals. In 2025, the Company successfully passed ISO 14064-1 GHG verification.
Total greenhouse gas emissions (Scope 1 and Scope 2) in 2025 amounted to 26,286.1 tCO2e. Affected by changes in market demand and production capacity allocation optimization, emissions increased by 12% compared to 2024; however, emissions had still significantly decreased by 45% compared to the base year (2021), maintaining an overall long-term downward trend. Going forward, the Company will continue steadily advancing its net zero commitment through energy-saving optimization, enhanced equipment energy efficiency, and increased renewable energy usage.
Total greenhouse gas emissions (Scope 3) in 2025 amounted to 437,395.5 tCO2e, representing a 15% decrease compared to 2024 and an 88% decrease compared to the base year (2021). The Company prioritized actions targeting “Purchased Goods and Services” by strengthening supplier greenhouse gas inventory requirements, introducing low-carbon environmentally friendly materials, and incorporating carbon reduction performance into supplier evaluation mechanisms, demonstrating the effectiveness of supply chain management and raw material procurement strategy adjustments. Going forward, the Company will continue deepening supplier collaboration and raw material transformation to further reduce Scope 3 emissions.
Greenhouse Gas Emissions Summary Table
Scope 3 Greenhouse Gas Emissions Summary Table
Unit: tCO2e
Internal Carbon Pricing
Based on the results of risk scenario analyses conducted at each plant, the Company converts potential carbon emissions into potential decarbonization costs to promote internal carbon pricing. Carbon prices are dynamically adjusted every three years according to accounting profit and loss performance to reflect the actual economic costs required for operational units to implement carbon reduction measures. This mechanism enables the Company to respond to the latest decarbonization technologies and regulatory trends, while raising internal awareness of the operational impacts of climate change and driving more proactive carbon reduction initiatives.
Although the Company’s carbon emissions have not yet reached the carbon fee levy threshold established by the Ministry of Environment, the Company introduced an internal carbon pricing mechanism in 2021 as a core climate governance decision-making tool in response to operational risks arising from climate change and to fulfill its SBT 1.5°C carbon reduction roadmap and net zero commitment.
The Company’s internal carbon pricing mechanism adopts the “decarbonization investment cost approach”, whereby the actual costs invested to achieve carbon reduction targets are internalized. The pricing basis is calculated by dividing the annual amortized investment costs of renewable energy generation and energy-saving equipment at each plant by total greenhouse gas emissions (Scope 1 and Scope 2). Based on scientific calculations, an internal carbon price of NT$942 per tCO2e was established and applied as a shadow price to simulate the impacts of future carbon costs on corporate operations and investment decisions.
Since 2022, the Company has applied internal carbon pricing to evaluate the investment benefits of ESCO energy-saving projects and solar power generation system installations, supporting more optimized internal resource allocation. This approach has driven upgrades to energy-efficient equipment and increased the use of renewable energy. In 2025, a total of 19 energy-saving projects were implemented, reducing electricity consumption by 1,123 MWh. Greenhouse gas emissions (Scope 1 and Scope 2) at Taiwan and China plants decreased by 45% compared to the base year (2021), substantially exceeding short-term targets and demonstrating the outstanding effectiveness of carbon pricing-assisted decision-making.
Looking ahead, Coretronic will dynamically adjust its carbon price and scenario analyses in response to international trends, regulatory policies, market developments, and internal emissions performance. This will help optimize carbon reduction strategies, enhance sensitivity to climate risks, and promote more forward-looking carbon reduction actions to achieve both carbon reduction goals and operational success.
2025 Results
- SBT carbon reduction targets: “Reduce absolute Scope 1 and 2 GHG emissions by 50.4% and absolute Scope 3 GHG emissions by 30% by 2032 from a 2021 base year” approved by SBTi.
- GHG emissions (Scope 1 and 2) decreased by 45% compared to the base year (2021), achieving the short-term target.
- Absolute GHG emissions (Scope 3) decreased by 88% compared to the base year (2021), achieving the short-term target.
- Passed ISO 14064-1 GHG Inventory verification
- Internal carbon price set at NT$942 per tCO₂e, used to simulate the future impact of carbon costs on business operations and investment decisions.