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Organizational Greenhouse Gas Inventory and Verification Schedule Planning Climate Change Energy Usage and Greenhouse Gas Organizational Inventory Policies to Improve Energy Efficiency Water Resource Management Waste Management Biodiversity
Energy Usage and Greenhouse Gas Organizational Inventory

Energy Consumption

Weikeng Parent Company’s energy consumption categories include electricity and non-renewable fuels (including petrol and diesel), with electricity being the majority and no utilization of renewable energy. In 2026, electricity consumption was 954,499.18 kWh, petrol consumption was 7,232.57 liters, and diesel consumption was 3,925.71 liters. After conversion, the total energy consumption was 3,807.61 GJ, and energy intensity was 0.0834 GJ/individual turnover in millions.

Weikeng Parent Company’s Energy Consumption
Item Unit 2023 2024 2025
Electricity consumption GJ 2,781.51 3,498.18 3,436.20
Petrol consumption GJ 361.37 262.03 229.56
Diesel consumption GJ 33.15 130.82 141.85
Total energy consumption GJ 3,176.03 3,891.03 3,807.61
Individual turnover (Taiwan parent company) NT$ million 33,150.27 44,564.88 45,630.65
Energy intensity (total energy consumption/individual turnover) GJ / NT$ million 0.0958 0.0873 0.0834
Note:
  1. As of 2024 and 2025, electricity consumption data has been expanded to fully cover the shared public area utilities across all Weikeng operating sites. For 2023, the coverage of public area electricity included all operating sites, with the exception of the Taipei Neihu Head Office.
  2. The scope of gasoline and diesel consumption calculation primarily covered the operating locations of the parent company in Taiwan.
  3. Source: Electricity usage refers to the data listed in the monthly electricity bill of each operating location; gasoline and diesel are mainly based on the actual amounts used.
  4. Calorific value conversion coefficients of each energy source:
    • （1）2023: electricity 1 kWh = 3,600 KJ; gasoline 1 L = 32,635.2 KJ (7,800 kcal); diesel 1 L = 35,145.6 KJ (8,400 kcal).
    • （2）2024: gasoline 1 L = 31,836.1 KJ (refers to the low calorific value of 7,609 kcal/L for automotive in 2024 announced by the Ministry of Environment on February 13, 2025); diesel 1 L = 36,158.1 KJ (refers to the low calorific value of 8,642 kcal/L for automotive in 2024 announced by the Ministry of Environment on February 13, 2025).
    • （3）2025: gasoline 1 L = 31,739.82 KJ (refers to the low calorific value of 7,586 kcal/L for automotive in 2025 announced by the Ministry of Environment on February 10, 2026); diesel 1 L = 36,133.02 KJ (refers to the low calorific value of 8,636 kcal/L for automotive in 2025 announced by the Ministry of Environment on February 10, 2026). Calorific conversion values not mentioned above remain the same.
  5. 1 gigajoule (GJ) = 109 joules (J).

Greenhouse Gas Organizational Inventory

Weikeng expanded the scope of its GHG inventory in 2025, adopting the operation control method in the organizational boundaries of ISO 14064-1:2018, and the inventory boundary is aligned with the entities included in Weikeng’ consolidated financial statements. The reporting boundary of the Weikeng Group covers emission sources including Scope 1 (Category 1), such as gasoline and diesel consumption (primarily for company vehicles and trucks), refrigerant replenishment, septic waste, and fire protection activities (CO2 fire extinguishers), Scope 2 (Category 2), comprising purchased electricity; and Scope 3, including Category 3 upstream transportation and distribution (packaging materials), downstream transportation and distribution, employee commuting, and business travel, as well as Category 4 purchased goods (packaging materials), and indirect emissions from purchased energy—namely purchased electricity and transportation. No biogenic CO2 emissions are included in the above. There are no excluded GHG emission sources in this inventory. Categories not included are considered non-significant indirect emission sources due to the nature of operational activity data.

The results of GHG inventory for 2025 had undergone external audit conducted by an external audit and verification organization (the British Standards Institution Taiwan branch) in March, 2026. The verification process was in accordance with ISO 14064-3:2019 and followed the standards of ISO 14064-1:2018. Scope 1 and 2 (Categories 1 and 2) were verified at the "reasonable assurance" level (unqualified opinion), while Scope 3 (Categories 3 to 4) was verified at the "limited assurance" level. The Verification Opinion issued by the BSI was received in April, 2026 (Verification Opinion No. CFV 817398).

Weikeng Group’s Greenhouse Gas Emissions and Intensity
Scope Category Description Unit 2025
Scope 1 Category 1 Direct greenhouse gas emissions tCO2e 159.33
Scope 2 Category 2 Indirect greenhouse gas emissions from energy tCO2e 945.11
Total: Scope 1+ Scope 2 tCO2e 1,104.44
Emission Intensity（emission volume/individual sales revenue）: Scope1+ Scope 2 tCO2e / NT$ million 0.0102
Scope3 3.1 Upstream transportation and distribution (packaging materials) tCO2e 12.18
3.2 Downstream transportation and distribution tCO2e 2,630.21
3.3 Employee commuting tCO2e 561.41
3.5 Business travel tCO2e 555.98
Total: Category 3 Indirect greenhouse gas emissions from transportation tCO2e 3,759.78
4.1 Purchased goods (packaging materials) tCO2e 732.40
Total: Category 4 Indirect greenhouse gas emissions from products used by the organization tCO2e 732.40
Total: Scope 3 tCO2e 4,492.18
Scope3 Emission Intensity（emission volume/individual turnover） tCO2e / NT$ million 0.0413
Individual turnover (Taiwan parent company) NT$ million 108,716.38
Weikeng Parent Company’s Greenhouse Gas Emissions and Intensity
Scope Category Description Unit 2023 2024 2025
Scope 1 Category 1 Direct greenhouse gas emissions tCO2e 104.43 51.23 49.90
Scope 2 Category 2 Indirect greenhouse gas emissions from energy tCO2e 369.11 460.59 442.25
Total: Scope 1+ Scope 2 tCO2e 473.54 511.82 492.15
Emission Intensity（emission volume/individual sales revenue）: Scope1+ Scope 2 tCO2e / NT$ million 0.0143 0.0115 0.0108
Scope3 3.1 Upstream transportation and distribution (packaging materials) tCO2e 0.19 0.52 0.39
3.2 Downstream transportation and distribution tCO2e 634.56 1,046.51 1,715.51
3.3 Employee commuting tCO2e 244.33 239.84 247.49
3.5 Business travel tCO2e 40.02 50.25 97.57
Total: Category 3 Indirect greenhouse gas emissions from transportation tCO2e 919.11 1,337.12 2,060.96
4.1 Purchased goods (packaging materials) tCO2e 92.32 119.56 143.37
Total: Category 4 Indirect greenhouse gas emissions from products used by the organization tCO2e 92.32 119.56 143.37
Total: Scope 3 tCO2e 1,011.43 1,456.67 2,204.33
Scope3 Emission Intensity（emission volume/individual turnover） tCO2e / NT$ million 0.0305 0.0327 0.0483
Individual turnover (Taiwan parent company) NT$ million 33,150.27 44,564.88 45,630.65
Weikeng Subsidiaries’(consolidated) Greenhouse Gas Emissions
Scope Category Description Unit 2025
Scope 1 Category 1 Direct greenhouse gas emissions tCO2e 109.43
Scope 2 Category 2 Indirect greenhouse gas emissions from energy tCO2e 502.86
Total: Scope 1+ Scope 2 tCO2e 612.29
Scope3 3.1 Upstream transportation and distribution (packaging materials) tCO2e 11.79
3.2 Downstream transportation and distribution tCO2e 914.70
3.3 Employee commuting tCO2e 313.92
3.5 Business travel tCO2e 458.41
Total: Category 3 Indirect greenhouse gas emissions from transportation tCO2e 1,698.82
4.1 Purchased goods (packaging materials) tCO2e 589.03
Total: Category 4 Indirect greenhouse gas emissions from products used by the organization tCO2e 589.03
Total: Scope 3 tCO2e 2,287.85
Note:
  1. The inventory scope includes Category 1, Category 2, and Categories 3–6. Among these, Category 3.4 (Client and visitor transportation), Category 5 (Indirect greenhouse gas emissions from using products of the organization), and Category 6 (Indirect greenhouse gas emissions from other sources) are excluded from the table above due to their insignificance. Furthermore, the inventory utilizes Global Warming Potential (GWP) values from the IPCC 2021 Sixth Assessment Report (AR6).
  2. The GHG inventory covers seven types of greenhouse gases: Carbon dioxide (CO2), Methane (CH4), Nitrous oxide (N2O), Hydrofluorocarbons (HFCs), Perfluorocarbons (PFCs), Sulfur hexafluoride (SF6), and Nitrogen trifluoride (NF3).
  3. The 2025 GHG data of the Weikeng Group have been external verified, this table is published based on the verified results. Beginning in 2025, the Group's subsidiaries have conducted their first formal greenhouse gas (GHG) inventory.
  4. Scope 2 mainly includes purchased electricity. The 2025 electricity emission factors are cited as follows:
    • （1）Taiwan: 0.474 kg CO2e/kWh, as published by the Energy Administration, Ministry of Economic Affairs for 2024. The 2025 data adopts the official electricity emission factor of 0.474 kg CO2e/kWh for 2024 announced by the Energy Administration. For 2024, the data is calculated based on the 2024 emission factor and has been restated.
    • （2）Hong Kong: 0.38 kg CO2e/kWh, cited from the CLP 2024 Climate-related Disclosures Report.
    • （3）China: 0.5777 CO2e/kWh, cited from the Ministry of Ecology and Environment of the PRC (Announcement on the 2024 Grid Emission Factors, Oct 23, 2025).
    • （4）Thailand: 0.383 CO2e/kWh, cited from the Energy Policy and Planning Office (EPPO), Ministry of Energy.
    • （5）Singapore: 0.408 CO2e/kWh, cited from the Energy Market Authority (EMA).
    • （6）Malaysia: 0.740 CO2e/kWh, cited from the 《Grid Emission Factor (GEF) for the Electricity Grids in Malaysia》published by the Energy Commission (Suruhanjaya Tenaga) of Malaysia.
  5. GHG emissions are primarily calculated using the "Emission Factor Method," supplemented by the "Mass Balance Method." In addition to the sources used in 2024, new conversion factor sources for 2025 include: the Taiwan High Speed Rail (THSR) website, Carbon Footprint Information Network, ICAO Carbon Emissions Calculator (ICEC), EPPO of Thailand, EMA of Singapore, Energy Commission of Malaysia, NDRC 2014 Guidelines for GHG Accounting and Reporting for Coal Production Enterprises, and the China Life Cycle GHG Emission Factor Database of China.
  6. For the standards, methodologies, assumptions, and calculation tools used in the 2023 and 2024 inventories, please refer to sections 3.4 (Climate Change Mitigation) and 3.5 (Environmental Protection) of the 2024 Sustainability Report.