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Language IBASE pledges to maintain the highest environmental standards as a core corporate value and provide
necessary support to fulfill its environmental protection responsibilities. Recognizing environmental protection
as a current collective effort, IBASE is committed to improving environmental performance to achieve its goal of
sustainable operation.
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Energy Management
Short-term Targets 1.Evaluate the replacement of the chiller system at the Pingzhen Factory.
2.Plan the implementation of the GHG Protocol in 2026.Medium / Long-term Targets 1.Continue promoting energy conservation and carbon reduction initiatives.
2.Evaluate heavy-duty equipment eligible for phased replacement through 2030.
3.Under the GHG Protocol framework, progressively expand and refi ne Scope 3 emissions
inventories from 2026 to 2030.Resources Invested and Specific Achievements in the Current Year 1.ISO 14064-1 Inventory Completed: Completed the ISO 14064-1:2018 Organization-level
Greenhouse Gas Inventory for 2025.
2.Renewable Energy Generation: Completed a 609 kWp solar power generation system for
selfconsumption and obtained a total of 438 Taiwan Renewable Energy Certifi cates (T-RECs).
3.Air Compressor Upgrade: Replaced an existing 10 hp air compressor with a 5 hp model,
resulting in an estimated annual energy reduction of approximately 8.4 GJ.
4.Headquarters Lighting Upgrade: Completed the replacement of 100 LED light fi xtures at the
Nangang Headquarters. Energy consumption per fi xture was reduced from 80W to 22W,
achieving a 72.5% reduction in energy use.
5.Xinzhuang Factory Chiller Upgrade: Due to aging infrastructure, two chiller units at
the Xinzhuang Factory were replaced. Original energy demand was reduced from 63 kVA x2
to 58.75 kVA x2, achieving a 6.75% reduction in energy use.
6.Pingzhen Factory HVAC Optimization: One aging chiller unit at the Pingzhen Factory was decommissioned and replaced with two new packaged air conditioners, resulting
in an estimated annual energy reduction of 182.3 GJ.Energy Consumption and Energy Intensity
The energy consumption and energy intensity used by IBASE over the past three years are shown in the following energy consumption statistics table and energy intensity graph. Energy intensity in 2025 decreased by 14.41% compared to 2024, while energy consumption also decreased by 4.91%.
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Carbon Emission
Short-Term Targets 1.Reduce carbon emission intensity by 4 %.
2.Transition organizational carbon inventory from ISO 14064-1 to the Greenhouse
Gas Protocol (GHG Protocol).Medium/Long-Term Targets 1.Before 2030, using 2024 as the base year, reduce Carbon Emissions intensity
by 4% annually.
2.Monitor global issues periodically and adjust the Energy Saving and Carbon
Reduction Roadmap accordingly.Resources Invested and Specific Achievements in the current year 1.Use energy-saving products to achieve electricity-saving effects.
2.Continued organizational carbon inventory under ISO 14064-1 :2018 in 2025.
3.Replaced outdated equipment to reduce energy consumption and continuously evaluated aging equipment.Greenhouse Gas Emissions and Intensity
IBASE's greenhouse gas emissions and intensity over the past three years are shown in the following table and graph. In 2025, GHG Emission Intensity decreased by 16.57% compared to 2024, and greenhouse gas Emission Volume also decreased by 7.17%. The absolute value of carbon emissions was reduced by 296.2963 tCO2e. Using 2024 as the baseline year, the relative intensity in 2025 decreased by 16.57%. This achieved IBASE's carbon reduction target of reducing GHG Emission Intensity by 4% annually through 2030.
In addition to actively improving sales and production performance, IBASE conducts annual assessments and appropriate replacements of energy-saving equipment at each plant, and continuously implements lean manufacturing projects at the factory level. IBASE's 609 kWp self-generated renewable energy solar panels were fully utilized by 2025, generating 438 renewable energy certificates (T-REC) annually. The total solar power generation was 442,888 kWh, with a carbon reduction benefit of 209.9289 tCO2e.
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Climate Change Risk Management and Response
tcfd description
1. Governance :
The Chairman serves as the chief authority responsible for climate risk and opportunity governance, while the President serves as vice chair. Heads of each firstlevel unit are responsible for risk identification, assessment, and response.
2. Strategy :
With reference to climaterelated impacts, IBASE refers to the 2° C Scenario (2DS) for discussions during Sustainable Development Committee meetings. At the same time, tools provided by TCCIP (Taiwan Climate Change Projection Information and Adaptation Knowledge Platform) are used as assessment references for physical climate risk scenarios. Ultimately, the 2DS / RCP2.6 scenario was adopted as the Company's physical climate change risk scenario. Under this scenario, thematic descriptions of climate change risks and opportunities are conducted for physical risks, regulatory transition risks, and related issues.
3. Risk Management :
The company's risk management system has incorporated climate risks and opportunities into the operations of each department.
4. Indicators and Targets :
1. Completed greenhouse gas inventory in 2025.
2. Planned for greenhouse gas inventory to pass thirdparty verification in 2027.
3. The organizational greenhouse gas inventory results in 2025 :
(1) Scope 1 emission volume: 104.0824 tCO2e；
(2) Scope 2 emission volume: 2,900.2535 tCO2e；
(3) Scope 3~6 emission volume: 832.1585 tCO2e, Total emissions volume from Category 1 to Category 6: 3,836.4943 tCO2e.
Short-term Carbon Reduction Targets to be Achieved by 2030 :
1. Solar panel ownership, with 609 kWp already installed.
2. Before 2030, using 2024 as the baseline year, reduce Carbon Emissions intensity by 4% annually.
3.Completed IBASE's Energy Saving and Carbon Reduction Roadmap through 2050 in 2025.
Energy Saving and Carbon Reduction Roadmap
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Climate-Related Disclosures for TWSE/TPEx Listed Companies
Item
Report Disclosure Section
1. Describe the Supervision and Governance of Climate-Related Risks and Opportunities by the Board of Directors and Management 1. Climate risk and opportunity governance, together with annual sustainability Risk Management issues, are reported annually by the President to the Board of Directors, which supervises implementation effectiveness.
2. The Chairman serves as the Chairperson for climate risk and opportunity governance, the President serves as the Vice Chairperson, and heads of each fi rst-level unit are responsible for risk identifi cation, assessment, and treatment.2. Describe How Identified Climate-Related Risks and Opportunities Aff ect the Company's Business, Strategy, and Finance (Short-Term, Medium-Term, Long-Term) 1. Short-term: Impacts on the Company include「enhanced greenhouse gas Emission Volume reporting obligations」,「rising average temperatures」, and「the use of more effi cient production and distribution processes」.
2. Short- and medium-term: Impacts on the Company include「the costs of transition to low-carbon technologies」.
3. Short-, medium-, and long-term: Impacts on the Company include「the costs of transition to low-carbon technologies」and「the use of lowcarbon energy」.The greenhouse gas inventory scope covers Nangang Headquarters, Sanchong Factory, Xinzhuang Factory, Pingzhen Factory, and Hsinchu Offi ce.3. Describe the Financial Impact of Extreme Climate Events and Transition Actions 1. Enhanced greenhouse gas Emission Volume reporting obligations - Countries are gradually requiring companies to disclose Scope 1, Scope 2, and Scope 3 Emission Volume and undergo third-party verifi cation. This will result in consulting fees, verifi cation fees, and greenhouse gas inventory software costs.
2. Costs of transition to low-carbon technologies - To meet net-zero and low-carbon product requirements, the industry needs to invest in high-effi ciency power modules, low-power-consumption chips, recycled materials, green electricity, and process improvements. In the short term, this may increase R&D expenses, equipment upgrade costs, and material costs, leading to a decline in gross profi t margins.
3. Rising raw material costs - Declining gross profi t margins, reduced net profi ts, increased cash fl ow turnover pressure, and greater challenges in inventory management.
4. Rising average temperatures - Offi ces, server rooms, cloud data centers, server testing areas, and assembly plants all have a high dependence on air conditioning and stable power supply. Continued increases in average temperatures will lead to higher electricity consumption for air conditioning, cooling systems, and dehumidifi cation equipment, thereby increasing electricity expenses. According to industry cases, if Taiwan's average temperature rises by 1.5‒2° C, electricity consumption in server rooms and plant areas may increase by approximately 3%‒8%.4. Describe How Climate Risk Identifi cation, Assessment, and Management Processes Are Integrated into the Overall Risk Management System 1. ESG Project Task Force members complete the collection of climate and environmental background data, climate risk assessment, and operational scope assessment.
2. Establish a list of climate risks and opportunities, and develop an internal operational impact survey questionnaire.
3. Senior management completes the questionnaire to analyze climate risks, opportunities, and operational impacts, and determine material risk items.
4. Establish implementation strategies and targets setting.
5. Conduct rolling annual reviews of the eff ectiveness of implementation strategies and targets through Sustainable Development Committee meetings.5. If Scenario Analysis Is Used to Assess Resilience to Climate Change Risks, Describe the Scenarios, Parameters, Assumptions, Analytical Factors, and Major Financial Impacts Used The Company referenced the 2° C Scenario (2DS) for discussion during Sustainable Development Committee meetings, while also using tools provided by TCCIP (Taiwan Climate Change Projection Information and Adaptation Knowledge Platform Project) as reference for evaluating climate change physical risk scenarios. Ultimately, the Company adopted the 2DS / RCP2.6 scenario as its climate change physical risk scenario. Under this scenario, thematic descriptions of climate change risks and opportunities, including physical risks and regulatory transition risks, were provided. 6. If There Is a Transition Plan for Managing Climate-Related Risks, Describe the Plan Content, and the Metrics and Targets Used to Identify and Manage Physical and Transition Risks 1. The Company continued to carry out the ISO 14064:2018 greenhouse gas inventory in 2025.
2. It is expected that the 2027 greenhouse gas inventory will be completed and obtain third-party verifi cation in 2028.
3. The Company plans to introduce the Greenhouse Gas Protocol (GHG Protocol) in 2026, and gradually enhance Scope 3 carbon inventory management from 2026 to 2030.
4. Achieve short-term carbon reduction targets before 2030:
(1) Commence the repurchase of solar panel ownership and complete the installation of 609 kWp for self-generation and self-use.
(2) Before 2030, reduce Carbon Emissions intensity by 4% annually, using 2024 as the base year. (Due to changes in the geographical boundary scope of the inventory in 2024, including the expansion of the 15th-fl oor offi ce in Building F of the Headquarters, 2024 will be revised as the base year.)7. If Internal Carbon Pricing Is Used as a Planning Tool, Describe the Basis for Price Determination The Company has not yet adopted internal carbon pricing as a planning tool. 8. If Climate-Related Targets Are Set, Describe the Covered Activities, GHG Emission Scopes, Planning Timeline, and Annual Progress; If Carbon Off sets or Renewable Energy Certifi cates (RECs) Are Used, Describe the Source and Quantity of Off sets or RECs Used 1. Activities: Category 1 and Category 2, with portions of Category 3 and Category 4 included in the inventory based on materiality.
2. Scope: Nangang Headquarters, Sanchong Plant, Xinzhuang Plant, Pingzhen Plant, and Hsinchu Office.
3. Planning period: 2024‒2030.
4. In 2025, compared to 2024, GHG Emission Intensity decreased by 16.57%, while greenhouse gas Emission Volume also decreased by 7.17%, and the absolute value of Carbon Emissions was reduced by 296.2963 tCO2e. Using 2024 as the base year, the relative intensity in 2025 decreased by 16.57%, achieving IBASE's carbon reduction target of reducing GHG Emission Intensity by 4% annually through 2030.
5. Carbon credits have not yet been purchased.
6. The Company has completed the installation of self-built 609 kWp solar panels for self-generation and self-use. In 2024, IBASE obtained a total of 438 Renewable Energy Certifi cates (T-RECs), approved and registered by the National Renewable Energy Certifi cate Center. The total solar power generation was 442,888 kWh, and the carbon reduction benefi t was 209.9289 tCO2e.9. GHG Inventory and Assurance Status, Reduction Targets, Strategies, and Specifi c Action Plans (to be separately fi lled in under 1-1 and 1-2) Please see the following instructions for details. Company's Greenhouse Gas Inventory and Assurance Status for the Most Recent Two Years
2024
Scope 1
Total Emissions
Intensity
Verification Body / Criteria
Verification Status
(tCO2e)
(tCO2e per million dollars)
Self-disclosure Inventory
The scope of GHG inventory scope covers
Nangang Headquarters, Sanchong
Factory, Xinzhuang Factory, Pingzhen
Factory, and Hsinchu Office.139.3301
0.033575
Scope 2 Total Emissions
Intensity
(tCO2e)
(tCO2e per million dollars)
3,109.8481
0.749404
Scope 3 Total Emissions
Intensity
(tCO2e)
(tCO2e per million dollars)
883.6124
0.212931
2025
Scope 1
Total Emissions
Intensity
Verification Body / Criteria
Verification Status
(tCO2e)
(tCO2e per million dollars)
Self-disclosed Inventory
The scope of GHG inventory scope covers
Nangang Headquarters, Sanchong
Factory, Xinzhuang Factory, Pingzhen
Factory, and Hsinchu Office.104.0824
0.022551
Scope 2 Total Emissions
Intensity
(tCO2e)
(tCO2e per million dollars)
2,900.2535
0.628381
Scope 3 Total Emissions
Intensity
(tCO2e)
(tCO2e per million dollars)
832.1585
0.180299
Greenhouse Gas Reduction Goals, Strategies, and Specific Action Plans
1. Buy back ownership of solar panels and complete a 609 kWp self-consumption system by 2025. The total solar power generation that year will be 442,888 kWh, with a carbon reduction benefi t of 209.9289 tCO2e, generating 438 T-REC certifi cates.
2. Before 2030, using 2024 as the base year, reduce Carbon Emissions intensity by 4% annually.
3. Greenhouse gas inventory verifi cation will be conducted in 2028.
4. The Company plans to introduce the Greenhouse Gas Protocol (GHG Protocol) in 2026, and gradually enhance Scope 3 carbon inventory .
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Supply Chain Management
Short-Term Goals 1. Conduct an annual ESG Code of Conduct questionnaire survey for new suppliers and guide suppliers to improve defi cient items.
2. Conduct a biennial ESG Code of Conduct questionnaire survey for key suppliers and guide suppliers to improve defi cient items.Medium/Long-Term Starting from 2027, suppliers that fail the ESG Code of Conduct questionnaire survey will be listed as disqualifi ed suppliers on January 1, 2028. If improvements are made and passed through an on-site audit by the Sustainable Supply Chain Evaluation Team, supplier qualifi cation will be restored. Resources Invested and Specific Results for the Year In accordance with the implementation procedures for the Sustainable Supply Chain Code of Conduct self-assessment questionnaire survey, from May 14 to September 10, 2025, the IBASE Sustainability Evaluation Team conducted on-site audits and guidance for 13 suppliers with non-compliant scores identifi ed from the questionnaire survey covering a total of 86 suppliers in 2024. Through communicating and explaining the methods and necessity of improvement to supplier part-ners, their willingness to improve and trust were increased, and actual improve-ments were carried out. The interaction results were good, and all 13 supplier partners passed the on-site audit qualifi cation. -
Key Material Management
ICs, CPUs, and memory are key materials
The procurement department reports issues such as material shortages, price increases or decreases, and delivery delays based on market changes, and proposes response measures at Strategy Committee meetings. If an item is in short supply, alternative components will be sourced, and the R&D department will submit the components to customers for approval as quickly as possible to proceed with assembly and shipment. If there is news of raw material price increases or decreases, customers will be requested to provide shipment forecasts so orders can be placed in advance. If a supplier temporarily notifi es a delivery delay, to avoid shipment delays, the company will respond by switching orders to alternative components.
