In the face of global warming challenges, energy conservation and carbon reduction have become key strategies for corporate sustainability. To achieve the United Nations' net-zero carbon target, WAS SHENG successfully passed the ISO 14064-1:2018 greenhouse gas (GHG) opinion verification on October 17, 2024, and obtained the corresponding certification. This demonstrates our commitment to the business philosophy of "energy conservation, carbon reduction, and environmental sustainability."

Since February 2023, WAS SHENG has actively promoted internal carbon inventory and personnel training, preparing GHG inventory reports in accordance with the internationally recognized ISO 14064-1:2018 standards. By ensuring the relevance, completeness, consistency, accuracy, and transparency of data, we have identified both direct and indirect GHG emission sources within our operational scope. This provides transparent and accurate carbon emission data to our customers and stakeholders, strengthens energy management, and helps formulate carbon reduction strategies. These efforts enable the company to monitor carbon dioxide emissions and realize a green and sustainable business philosophy.

Looking ahead, WAS SHENG will continue optimizing carbon reduction measures and collaborate with partners to promote green and sustainable development. We will also closely follow global regulations, such as the Carbon Border Adjustment Mechanism (CBAM) set to be implemented in 2027 and the U.S. Clean Competition Act (CCA), aligning with global environmental initiatives to reduce environmental impacts.

In this GHG inventory process, we evaluated the uncertainty of activity data and emission factors based on the Intergovernmental Panel on Climate Change (IPCC) recommended uncertainty factors, calculating the level of uncertainty in the emission data. Using 2023 as the baseline year, if the reporting boundaries change or if corrections exceed 3%, we will reset the baseline year to enhance data accuracy and transparency. We recognize that addressing the challenges of climate change requires collective efforts. WAS SHENG will continue to disclose carbon emission data, review and improve carbon reduction effectiveness, and work towards the 2050 net-zero emissions goal. Together with society and industry, we aim to create a sustainable future and move towards carbon neutrality.