Climate Action & Net Zero

In the face of escalating challenges posed by climate change, establishing a robust climate governance framework has become an urgent priority for enterprises. KINSUS has adopted a clearly defined organizational structure to implement climate strategies in alignment with governance hierarchies. The Comp any proactively addresses climate-related risks and opportunities through structured execution. The ESG Committee is responsible for formulating climate and environmental management policies. It coordinates with the Corporate Governance, Environmental, and Social Working Groups to implement climate-related response plans. These efforts are carried out through cross-functional collaboration across environmental management, social engagement, and governance domains, ensuring comprehensive advancement toward the Company’s sustainability governance objectives.

TCFD Disclosure Practices for Climate Resilience at Kinsus

According to the Sixth Assessment Report (AR6) published by the Intergovernmental Panel on Climate Change (IPCC) in 2021, the global temperature increase of 1.5°C is projected to occur as early as 2040, highlighting the urgent threat that extreme climate events pose to business operations. To strengthen climate resilience, Kinsus has formally adopted the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) and established a comprehensive climate governance framework based on four core pillars: Governance, Strategy, Risk Management, and Metrics and Targets. Through the systematic identification of transition risks and physical risks, the Company actively develops corresponding response strategies and fulfills its commitment to sustainable business operations. In accordance with its decarbonization roadmap, Kinsus achieved greenhouse gas emission reductions of 2,938.8 metric tons of CO2e through energy-saving projects in 2025 and will continue to intensify its energy conservation and carbon reduction initiatives in the future. The Company’s medium-term decarbonization strategy focuses on transitioning to low-carbon energy sources, improving energy efficiency, expanding renewable energy deployment, and purchasing renewable energy certificates. In the long term, Kinsus will continue to advance greenhouse gas reduction efforts, implement it s net-zero commitments, and support the transition toward a lo w-carbon economy.

In accordance with the “Roadmap for Aligning Taiwan with the IFRS Sustainability Disclosure Standards,” listed and OTC-listed companies in Taiwan will adopt the IFRS Sustainability Disclosure Standards in three phases beginning in 2026. Kinsus has referenced the IFRS Sustainability Disclosure Standards in conducting gap analyses and formulating implementation plans.

● Implementation Plan

Environmental Policies and Commitments

In response to climate change, Kinsus has established the following short-, medium-, and long-term environmental management indicators: