SUSTAINABILITY

Greenhouse Gas Inventory

(1) Industry Characteristics and Carbon Reduction Commitments

Category Measures
Industry Characteristics and Carbon Reduction Commitments As a cultural and creative industry, we promote low-carbon transformation in response to the 2050 net-zero emissions target and carbon reduction initiatives.
Supply Chain Carbon Reduction Partners and suppliers provide electricity-related carbon emission data to establish a foundation for carbon emission management.

(2) Carbon Reduction Strategies and Implementation Methods

We conduct climate risk identification following the TCFD framework and oversee carbon reduction initiatives through the Sustainable Development Committee, implementing the following measures:

1. Energy Conservation and Carbon Reduction in Cultural Creative Industries

Category Measures
Digital Transformation and Green Technology Promote low-carbon operations in digital content production, reduce physical material usage, adopt cloud computing and digital workflows, implement server virtualization, and optimize AI-based image processing and rendering technologies.
Green Supply Chain Prioritize printing/visual design partners meeting ESG standards, increase digital publishing ratios, and reduce carbon emissions from physical printing and transportation.

2. Office Energy Conservation & Employee Green Initiatives

Category Measures
Energy Management Replacement with LED lighting to improve energy efficiency; air conditioning temperature control and monitoring; implementation of lights-off during lunch breaks policy to reduce energy consumption.
Green Transportation Encourage employees to use public transit or bicycles by providing dedicated parking areas to enhance low-carbon commuting benefits.
Water Resource Management Installation of water-saving devices to minimize unnecessary water waste.

3. Environmental Hygiene & Resource Recycling

Category Measures
Environmental Hygiene Management Integrate environmental topics into employee training programs, play eco-awareness videos to enhance carbon reduction awareness; implement waste sorting & resource recycling, and promote internal second-hand item exchange initiatives.
Digitalization and Paper Reduction Reduce paper usage with 50+ electronic forms to minimize paper waste; procure eco-labeled computer equipment to ensure low-carbon office operations.

6.2.1 Greenhouse Gas Emissions

Greenhouse Gas Emissions Inventory
GHG Emissions 2022 2023 2024 Remarks
Scope 1 Direct Emissions (tCO₂e) Metric Tons 0 0 0 Non-manufacturing industry, Scope 1 value is 0.
Scope 2 Energy Indirect Emissions (tCO₂e) Metric Tons 283.3113 286.0596 271.9556
Scope 3 Other Indirect Emissions (tCO₂e) Metric Tons 0 0 0 Scope 3 inventory boundaries established; detailed disclosure and target-setting planned for next year.
Total Emissions (tCO₂e) Metric Tons 283.3113 286.0596 1034.0000
Emission Intensity (tCO₂e/ million NTD revenue) 0.1789 0.2093 0.1951 Scope 3 not included in current intensity calculation; detailed disclosure and target-setting planned for next year.

6.2.2 Scope 3 GHG Emissions Disclosure for the Past Year

Indirect GHG Emissions (Categories 3-6 including subcategories) Emissions (metric tons CO₂e)
Category 3: Transportation-related indirect GHG emissions 210.3733
Category 4: Indirect GHG emissions from products used by the organization Not material
Category 5: Indirect GHG emissions from use of sold products 457.6111
Category 6: Other sources of indirect GHG emissions 129.6853
Total 797.6697
Emission Source Categories 1–6 GHG Emissions (tCO₂e/year) Total (tCO₂e/year) Type of Activity Data Data Quality Level Type of Emission Factor
Scope 1: Direct GHG Emissions and Removals None No significant indirect GHG emissions
Scope 2: Indirect GHG Emissions from Purchased Energy
Indirect Emissions from Purchased Electricity Purchased Electricity 271.9556 271.9556 Financial Data Primary National Emission Factor
Scope 3: Indirect GHG Emissions from Transportation
Emissions from Employee Commuting Employee Commuting 193.2384 210.3733 Estimated Distance Primary National Emission Factor
Employee Business Travel 0.9929 Estimated Distance Primary National Emission Factor
International Business Travel 16.142 Estimated Distance Primary National Emission Factor
Scope 4: Indirect GHG Emissions from Products Used by the Organization No significant indirect GHG emissions
Scope 5: Indirect GHG Emissions from Use of Sold Products
Emissions from Waste Generated in Operations and Disposal General Waste 30.5545 457.6111 Weight Secondary National Emission Factor
Operational Waste None Weight Secondary National Emission Factor
Indirect Emissions Related to Use of the Organization’s Products Leased IDC Facilities (Electricity) 427.0566 Financial Data Secondary National Emission Factor
Scope 6: Other Indirect GHG Emissions
Temporary Direct GHG Emissions from Human-made Systems Fire Extinguishers (CO₂) 0 124.4622 Financial Data Secondary National Emission Factor
Refrigerant Leakage from Refrigerators, Vending Machines, etc. 0.0348 Financial Data Secondary National Emission Factor
Emissions from Electricity Use in Public Facilities Purchased Electricity 123.7863 Financial Data Secondary National Emission Factor
Emissions from Water Use in Public Facilities Wastewater Discharge 0.6411 Financial Data Secondary National Emission Factor

Environmental Net-Zero Carbon Emissions Overall Target Achievement Summary Table

2024 Performance

　　　　 Target Category 2024 Target 2023 Actual (A) 2024 Actual (B) Performance (B-A) Achievement Status (If Not Achieved) 2025 Target 2030 Target
Energy Management Scope 2 Per capita electricity-related GHG emissions (tonCO₂e) Annual 1% reduction in per capita electricity-related carbon emissions (tonCO₂e) 286.0596 271.9556 -14.104 Achieved (4.93% reduction) 1% reduction in per capita electricity-related carbon emissions (tonCO₂e) compared to previous year 1% reduction in per capita electricity-related carbon emissions (tonCO₂e) compared to previous year
Water Resource Management Scope 3 Per capita water-related GHG emissions (tonCO₂e) Annual 0.05 tonCO₂e reduction in per capita water-related carbon emissions 0.0012 0.0013 0.0001 Achieved 0.05 tonCO₂e reduction in per capita water-related carbon emissions 0.05 tonCO₂e reduction in per capita water-related carbon emissions
Environmental Management Scope 3 Waste (kg) (Note 3) / Hazardous waste (kg) Not applicable 0 0 0 Not applicable Not applicable Not applicable
Carbon Emission Management
Scope 1
Scope 2 		GHG emissions (tonCO₂e) Annual 0.5% reduction in GHG emissions (tonCO₂e) 286.0596 271.9556 -14.104 (降4.93%) Achieved, 4.93% reduction compared to previous year; per capita GHG intensity also decreased Annual 0.5% reduction in GHG emissions (tonCO₂e) Annual 0.5% reduction in GHG emissions (tonCO₂e)