According to the World Economic Forum’s Global Risks Report 2024, nature-related risks—such as resource scarcity, pollution, and planetary system changes—have emerged among the top ten global risks for the next decade. This highlights that the impact on natural capital is no longer an externality to business operations, but a growing factor that may significantly affect financial performance and operational resilience.

SBTN, established in 2019, is a global initiative co-founded by over 80 international NGOs, including CDP, the World Resources Institute (WRI), the World Wildlife Fund (WWF), and the United Nations Global Compact (UNGC). Its mission is to call for immediate, science-based corporate action to reduce negative impacts on nature and foster ecosystem restoration and sustainable development in response to the ongoing degradation of natural resources.

SBTN promotes the Science-Based Targets for Nature across four key domains: land, freshwater, ocean, and climate. It approaches environmental challenges from a systematic perspective, focusing on how corporate activities—such as land use, water consumption and pollution, greenhouse gas emissions, and ocean resource extraction—impact natural systems. Ecosystems and species are seen as outcomes affected by these systemic pressures. Thus, by managing natural resource use effectively, companies can fundamentally reduce their environmental impacts and protect biodiversity.

To align with SBTN, businesses are expected to assess the impacts of their operations and value chains across one or more of the four areas—depending on industry-specific activities—and set science-based, measurable targets. These efforts are to drive meaningful management actions that improve resource efficiency and protect natural capital and biodiversity.

To respond to nature-related risks, ASUS has adopted the SBTN framework with the goal of strengthening our capacity for managing natural capital risks and establishing a science-based, measurable, and traceable governance system. Through this framework, ASUS can systematically identify pressure points in our operations and value chain related to the use of natural capital. This enhances resource efficiency and supply chain resilience. Additionally, the AR3T action framework supports the optimization of sustainability strategies and management practices, thereby improving overall operational stability and reducing nature-related risks.

SBTN is not just a target-setting tool—it is a transformative action framework that calls for a fundamental shift in how businesses use resources. Through AR3T structure, SBTN guides companies toward a nature-positive future. AR3T includes:

• Avoid: Prevent negative impacts on nature by reducing pressure on ecosystems and biodiversity.
• Reduce: Conserve and manage natural capital more efficiently to lessen environmental degradation.
• Regenerate: Enhance ecosystem functions and productivity without changing land use.
• Restore: Rehabilitate degraded ecosystems to restore health and functionality.
• Transform: Drive systemic change through innovation in technology, policy, economics, and social structures to address the root causes of nature loss.

Integrating AR3T into corporate decision-making enables the development of a comprehensive environmental management system, improving resource use and resilience to environmental risks.

As early as 2008, ASUS recognized the environmental risks within the electronics value chain and took the lead in implementing environmental management systems. Today, ASUS operations and supply chains are certified under ISO 14001, establishing standardized resource and risk management processes. Since 2018, ASUS has also been a Full Member of the Responsible Business Alliance (RBA) and the first global technology brand to publish an Environmental Profit and Loss (EP&L) report, covering over 90% of its product revenue.

ASUS uses the EP&L tool to quantify impacts across its operations and supply chain on natural capital, identifying high-cost areas and key environmental issues such as GHG emissions, water pollution, resource consumption, and solid waste. This data-driven approach enhances supply chain management.

To further address nature-related risks and opportunities, ASUS expanded our EP&L assessment to include biodiversity risks and disclosures, aligning its actions with the SBTN framework. In 2024, ASUS adopted the AR3T framework to evaluate our natural capital strategy map and plan current and future measures to address environmental impacts from its operations and value chain.

ASUS has been emphasizing product lifecycle approach and environmental impacts from our operations and supply chain. Therefore, our environmental management covers green design, energy efficiency, carbon footprint management, and product recycling. In sourcing and resource use, ASUS adheres to circular economy principles aligned with AR3T’s “Avoid” approach, reducing reliance on non-renewables and increasing use of recycled and regenerative materials. This not only mitigates habitat and ecological damage but also reduces raw material risks and enhances product competitiveness. Practically, ASUS regulated over 450 chemical substances and used over 30,000 tons of environmentally friendly materials in 2024. 

To enhance consumer “Right to know” and “Right to choose,” ASUS launched our first digital product passport at CES 2025 with the ExpertBook B series. In addition to required disclosures (e.g., recycled content, repairability, recyclability), the passport also includes carbon footprint and lifecycle data—improving transparency to support eco-conscious purchasing decisions.

To increase resource efficiency, ASUS has reviewed our operational sites and supply chain, aligning with the foundation for AR3T’s “Reduce” pillar. As part of the initiative, ASUS has set specific targets, including a 1% annual reduction in water usage per site and achieving zero landfill waste in accordance with the ULECVP 2799 standard.

ASUS collaborates with our global manufacturing partners under a Supply Chain Code of Conduct that addresses energy use, waste management, and GHG reduction. We also developed an AI-based platform to enhance data collection, disclosure, and auditing—ensuring shared responsibility for natural resource management. ASUS earned ISO 20400 five-star certification for excellence in sustainable procurement practices by SGS.

Beyond our value chain, ASUS also supports “Nature Positive” goals aligned with AR3T’s “Restore” and “Transform” pillars. Collaborating with the Forestry and Nature Conservation Agency, Kuan-Shu Educational Foundation, and Professor Ching-Min Sun from National Pingtung University of Science and Technology, ASUS supports habitat improvement for the critically endangered Chinese pangolins together with the local communities. We also apply NPI (Nature Positive Initiative) metrics to track biodiversity benefits, collect habitat and species data, and monitor outcomes.  Leveraging its technological innovation capabilities, ASUS also provides monitoring equipment for tracking and investigation, committed to advancing pangolin conservation research.

SBTN provides companies with a science-based governance structure that enhances systematic environmental management and mitigates nature-related risks in product development and supply chains. For ASUS, SBTN is not only a governance tool but also a catalyst for innovation in strategic and sustainability management.