Internal Carbon Pricing（ICP）

In order to strengthen autonomous carbon reduction management, beginning in 2025, and using the initial carbon fee pricing of Taiwan’s Ministry of Environment as a basis, the Company (parent entity) formulated an internal carbon pricing (ICP) mechanism of NT$300/ton CO₂e. The ICP’s initial phase will primarily be applied when converting stores’ electricity usage to ICP. Establishing carbon pricing as an operating cost concept will help realize future compliance with carbon reduction and management targets. Later on, the Company will also include assessments and ICP within management statements, to track changes in greenhouse gas emissions.

In addition, greenhouse gas inventory self-management for subsidiaries included in the consolidated financial statements will be the focus of the next phase of emission reduction actions. A trial implementation is planned to begin in 2027, covering subsidiaries in Taiwan and Mainland China. The parent company’s operating headquarters will calculate internal carbon costs based on greenhouse gas emissions from each operating site, thereby continuously strengthening internal emission reduction efforts.