To strengthen targeted communication on climate management for investors and stakeholders, ASUS has published a TCFD report for four consecutive years, focusing on the operational and financial impacts of climate-related issues and providing transparent disclosure of our governance, strategy, risk management, implementation, and related financial information in response to climate risks.This report presents ASUS's key milestones in climate action, climate governance, GHG inventory, risk assessment and response strategies, and climate action targets.

• Governance: In 2025, ASUS established the "Sustainability Development Committee", the Group's highest-level sustainability governance organization. Under its oversight, the Sustainability Center coordinates quarterly meetings with sustainability management representatives from each subsidiary and reports annually to the Board of Directors.

• Transparent Disclosure: We are deepening alignment with IFRS S2 Climate-related Disclosures¹ to identify material climate-related risks and opportunities, quantify their impacts on our operations and financial performance, and formulate strategies to mitigate risks, allocate capital, and realize opportunities.

• Internal Carbon Pricing (ICP): ASUS uses the product carbon footprint of our main products as the basis for ICP and integrates a shadow pricing mechanism into financial decision-making. This approach assesses potential impacts of global net-zero progress on financial performance and, by quantifying carbon costs, drives business units to advance decarbonization plans.

• Metrics & Targets: With the goal of neutralizing residual emissions by 2050, ASUS will invest in high-quality Beyond Value Chain Mitigation (BVCM) projects consistent with SBTi²guidance, and will evaluate the adoption of a linear Removal Growth Target (RGT) model recommended by the SBTi to iteratively adjust our annual carbon removal targets and metrics.

Visit 2024 ASUS TCFD Report,or our latest Sustainability Report online for more detail.

1. IFRS S2: International Financial Reporting Standards S2 Climate-related Disclosures

2. SBTi: Science Based Targets initiative