▶️Low-Carbon Operations
Low-Carbon Operations
ssues are proactively addressed, with a formal declaration established to achieve Net-Zero Global climate emissions across all operational sites (offices and self-owned warehouses) of the group by 2030, and a commitment to reaching net-zero emissions across the entire group by 2050. To this end, a greenhouse gas inventory program was initiated, leading to the early completion of the inventory within the consolidated financial statements boundary in 2024. In 2025, the greenhouse gas inventory coverage rate was successfully maintained at 100%.
Environmental Management
The critical importance of environmental protection is deeply recognized. To implement systematic environmental management, the ISO 14001:2015 Environmental Management System certification has been comprehensively adopted and verified across the Linkou, Hong Kong, Singapore, and Dongguan warehouses, establishing a robust organizational framework and policy initiatives. Guided by the principles of energy conservation, carbon reduction, and efficient resource utilization, various management measures are proactively driven within office operations to mitigate environmental impacts throughout operational processes.
Key Focus Areas of Environmental Management:
● Intelligent Warehouse Management
• Process Optimization: Intelligent consolidation and distribution, along with land transportation dispatch optimization, are implemented to eliminate redundant transport routes. This enhances distribution efficiency while significantly reducing energy consumption.
• Low-Carbon Logistics: Logistics management that balances high efficiency with environmental sustainability is achieved, with a dedicated focus on reducing the carbon footprint across the value chain.
● TPE One Building
• Corporate resources are managed centrally. Through the sharing of infrastructure and administrative systems, resource waste caused by redundant development is minimized, and operational synergies are enhanced.
● Green Building Deployment and Green Office Management
• Gold-Level Green Building: Eco-friendly green building materials are utilized and energy-saving facilities are configured within the headquarters building, which has successfully secured the Gold-level Green Building Label.
• Renewable Energy and Waste Reduction: Solar panels are installed to increase the proportion of renewable energy. Concurrently, subscription-based eco-friendly multi-function printers are implemented, supplemented by paperless initiatives and wastepaper reuse, to proactively mitigate energy and consumable burdens.
● Intelligent Building Management / Digitalized Operations and Maintenance Management
• Real-Time Monitoring: An intelligent management system is established to achieve real-time monitoring and anomaly notification mechanisms for environmental facilities, enabling precise control over resource dispatching and current usage status across all areas.
• Data Governance: An environmental database is established to analyze energy consumption patterns for the formulation of science-based management metrics. Furthermore, the scope of intelligent monitoring is systematically expanded to drive the precision of data-driven environmental governance
Green Building and Green Office Management
TPE One Building
The "TPE One Building" project was initiated in 2016, centered around the core philosophy of resource centralization and value sharing. Operational sites originally scattered across the Greater Taipei area were integrated into the corporate headquarters building. Through the centralized management of physical infrastructure and the deep integration of digital tools, internal organizational communication efficiency and decision-making execution pathways are accelerated, embedding sustainable development philosophies into an intelligent working environment.
Gold-Level Green Building Label
The construction planning of the corporate headquarters building was driven by the objective of creating a "sustainable building," fully incorporating eco-friendly building materials and energy-saving facilities. Following rigorous evaluation under metrics including vegetation carbon sequestration, base water retention, daily energy saving, waste reduction, water resources, and sewage and garbage improvement, the "Gold-level Green Building Label" was formally secured in 2020.
- Sustainable Configuration: From Building Materials to Equipment
• High-Efficiency Energy-Saving Glass: Low-E double-glazed energy-saving glass is utilized for the curtain walls, delivering exceptional thermal insulation performance to significantly reduce energy consumption and carbon dioxide emissions generated by HVAC operations.
• Low-Pollution Green Building Materials: Low-formaldehyde paint, gypsum boards, calcium silicate boards, and high-pressure laminates (HPL) are comprehensively adopted for all interior fit-outs, ensuring a healthy working environment.
• Modular Design: Exposed grid ceilings and lightweight partitions are implemented to minimize construction waste and enhance spatial flexibility.
• Energy-Efficient End-Use Equipment: Inverter energy-saving HVAC systems, high-efficiency LED lighting fixtures, and appliances with Grade-1 Water Saving Labels are fully configured to mitigate resource consumption at the end-use stage.
- Resource Circulation and Reuse
• Renewable Energy and Lighting: Solar panels are installed on the rooftop to harvest solar energy during the day, which directly supplies power for the first-floor streetlights, successfully executing the self-generation and self-consumption of renewable electricity.
• Rainwater Harvesting and Climate Regulation: An automated rainwater harvesting and irrigation system is established to fulfill the watering requirements for all vegetation throughout the building. Concurrently, permeable pavements combined with rain barrels (cisterns) are implemented in the first-floor outdoor areas, effectively collecting rainwater and serving a thermal regulation function.
- Waste Circulation and Flow Management
In addition to dedication to source reduction, a rigorous classification and flow management mechanism is established for end-of-pipe waste treatment within the headquarters building. This maximizes the mitigation of operational burdens on the surrounding environment:
• Water Circulation and Discharge: A dedicated wastewater discharge pipeline is configured on the first floor of the headquarters building, ensuring that all operationally generated wastewater is channeled into the municipal sanitary sewer system for professional treatment.
• Centralized Waste Management: A standardized centralized waste storage room is established in the basement floor, facilitating planned classification and disposal of general waste and various recyclable materials.
• Reshaping the Resource Value of Food Waste: Dedicated refrigerated food waste storage equipment is installed to effectively suppress odors and prevent pests. Concurrently, the stable quality of food waste is maintained to facilitate subsequent circular utilization as compost or animal feed.
Intelligent and Digitalized Operations and Maintenance
With the implementation of green building objectives for the headquarters building, the Group is dedicated toward transforming the premises into a leading intelligent workplace, optimizing resource allocation through the deep integration of smart systems and operational processes. Through the deployment of a Building Information Modeling (BIM) management platform, AIdriven access control, environmental control systems, and electric vehicle (EV) charging stations, a comprehensive environmental data collection and analysis mechanism is constructed. This mechanism serves as the foundation for management decisions and continuous optimization, establishing a green benchmark and model for global operational sites.
Greenhouse Gas Management
To internalize the vision of sustainable development, climate governance is strengthened within daily operations, and voluntary energy conservation and carbon reduction are proactively driven to minimize impacts on the ecological environment. Since 2015, Scope 2 (Category 2) greenhouse gas emissions have been inventoried annually, with the inventory boundary expanding systematically year by year since 2021. In alignment with the IFRS Sustainability Disclosure Standards, the GHG Protocol corporate accounting and reporting standards have been adopted since 2025 to execute a comprehensive greenhouse gas inventory across all categories. Furthermore, the inventory scope for Scope 1 and Scope 2 has achieved 100% coverage across all operational sites within the group.
Scope 1 (Category 1) Greenhouse Gas Emissions Statistics
- Scope 2 (Category 2) Greenhouse Gas Emissions Statistics
Description of Scope 1 and Scope 2:
The calculation of greenhouse gas emissions is primarily based on the "Emission Factor Method." Emission factors from the "Greenhouse Gas Emission Factor Management Table Version 6.0.4" published by the Ministry of Environment, Executive Yuan, are utilized for emission calculations. Additionally, lifecycle assessment factors from the "Carbon Footprint Calculation Service Platform of the Ministry of Environment" are applied to calculate Scope 1 and Scope 2 carbon emissions. Global Warming Potential (GWP) values for various greenhouse gases are sourced from the IPCC Sixth Assessment Report. (Emissions （CO2e）= Activity Data × Emission Factor × GWP.)
●Data Consolidation Methodology: Operational Control Approach.
●Scope 2 Emission Factor Calculation Baseline: Priority is given to regional factors for each location, followed by national emission factors, and lastly, international factors.
●Description of Inventory Boundary: Starting from 2023, the inventory boundary for offices and self-owned warehouses covers 100%.
●Inventory Exclusion Boundary: Holding companies with no physical operational sites, subsidiaries engaged in general investment activities, and subsidiaries with no personnel or business activities at their locations are excluded from the inventory.
●Description of Verification Boundary: In 2023, all locations in Taiwan and Mainland China (including Hong Kong), South Korea, Singapore, and Malaysia were covered;
starting from 2024, all subsidiaries within the consolidated financial statements are covered.
●In 2025, a total of 6,000 MWh of International Renewable Energy Certificates GECs) was purchased, with assurance completed by Deloitte & Touche.
For carbon emissions intensity, please refer to Appendix 5-7 of this report.
Scope 3 (Category 3) Greenhouse Gas Emissions Statistics
To fully understand the emissions across all Scope 3 categories and provide a reference baseline for future carbon reduction planning, the Scope 3 inventory boundary has been expanded annually. Complete inventory verification for all categories has been achieved starting from 2024, with emissions detailed in the table below:
Greenhouse Gas Assurance Information
In 2025, the total greenhouse gas emissions of WPG amounted to 39,848.47 metric tons of CO2e (calculated using the market-based approach). Among these, 35,726.13 metric tons of CO2e (accounting for 89.7%) were assured by the assurance institution (Deloitte & Touche) in accordance with the Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (2004 Edition) and Taiwan’s Statement of Assurance Engagements No. 3410 "Assurance Engagements on Greenhouse Gas Statements." For historical greenhouse gas assurance information, please refer to Appendix 5-7 of this report.
- Inventory and Statistics of the Seven Major Greenhouse Gas Emissions
- Achievement Status of 2025 Greenhouse Gas Reduction Targets
- 2026 Greenhouse Gas Reduction Targets and Action Plans
Energy Management
In terms of energy management, real-time energy consumption control is primarily achieved through the installation of smart equipment. By digitizing system data, the added value of various indicators is enhanced to conduct effective analysis, serving as the foundation for management and improvement. Additionally, regular maintenance and servicing are performed annually on existing facilities and equipment, with evaluations for replacement to select high-energyefficiency options. In the logistics warehouse sector, main power-consuming equipment—including air conditioning, lighting, and refrigeration systems—is further replaced with energy-saving equipment to reduce energy consumption. The installation of solar panels on logistics warehouses will also be evaluated in the future to provide additional electricity supply for operation.
Energy Management Targets
To achieve the targets of net zero emissions for operational locations by 2030 and net zero emissions for the Group by 2050, energy conservation is prioritized as the primary method of reduction. Electricity consumption across material operational locations is analyzed to strengthen power management at each site, with energy management targets planned as follows:
Renewable Energy Targets and Implementation
In addition to strengthening power management across all locations, the utilization rate of renewable energy will be progressively increased. Strategic tools such as "purchasing Renewable Energy Certificates (RECs), procuring green power, and self-built installations" are utilized to achieve the phased renewable energy utilization targets of the Group. In 2025, self-built renewable energy in office areas reached 11,904 kWh, accounting for 0.08% of the Group’s total electricity consumption. Combined with the purchase of I-REC certificates, a 41% renewable energy utilization rate was achieved for the Group.
- Targets
• 2025 Target: RE40 (Achieved)
• 2030 Target: RE100 (Offices and self-owned warehouses).
- Strategies
• Office Areas: The source of renewable energy for office areas is solar power. Solar panels have been installed at the WPG headquarters building to collect electricity for use as the lighting of elevator halls within the operational building. Starting from 2025, WPG Holdings further expanded its use of green electricity through renewable energy wheeling arrangements. At the same time, feasibility assessments for green power are being conducted based on the environmental conditions and grid infrastructure of various operational locations.
• Logistics Warehouses: Starting from 2025, the wheeling of green power has been introduced at the Linkou warehouse in Taiwan, with plans to scale up the wheeled capacity to accelerate the low-carbon transition of warehousing locations.
- Renewable Energy Performance in the Past Two Years
- Energy Use Statistics
- Energy Intensity
Resource Use and Waste Management
Water Management
Water resource management is established as a key operational policy by WPG, with proper and sustainable utilization as the core principle. Water recycling and reuse are actively implemented, and rainwater harvesting systems are installed at operational locations to utilize recycled water for landscape planting maintenance, fulfilling the purpose of diversified resource utilization. Currently, these systems have been deployed at the headquarters building and the Linkou warehouse, with feasibility assessments being conducted for other operational locations. Additionally, realtime monitoring systems and periodic data analysis are simultaneously introduced across various operational sites to promptly identify anomalies and execute improvement measures, thereby continuously optimizing overall water efficiency.
- Water Consumption Statistics
- Water Intensity
- Water Resource Management Targets and Achievement Status
Due to the expansion of business scale and the growth of operational performance in recent years, coupled with industry characteristics that are not manufacturing-oriented, the baseline for water consumption remains low. Following internal discussions, the target was shifted from total water consumption to water intensity in 2025, applying collectively across both office areas and logistics warehouses. While embracing the AI market, control and reduction of water resource consumption are also expected by WPG. The 2025 reduction targets and performance are as follows:
Paper Resource Management
Operational digitization is actively promoted by WPG, utilizing smart equipment and digital tools to optimize processes, reduce paper consumption, and avoid resource waste. With system data serving as the foundation for management, a comprehensive digitization of operational workflows is established. This concept is implemented across the headquarters office areas and various logistics warehouses, thoroughly realizing the business philosophy of environmental sustainability.
Paper Usage Statistics
Recycled Cardboard Box Reuse Statistics
Great emphasis is placed on a circular economy model by WPG logistics warehouses to ensure that resources are utilized effectively. When cardboard boxes within the warehouses are no longer suitable for reuse, WPG Holdings works with qualified recycling contractors to ensure they are properly recycled and converted into other reusable resources, supporting the circular use of paper materials. The quantities of recycled and reused cardboard boxes from 2023 to 2025 are as follows:
Waste Management
Waste generation at WPG Holdings is primarily categorized into two core areas: office areas and logistics warehouses. Due to the nature of the industry, no hazardous waste is generated during operations, and all waste has been identified as falling outside the scope of domestic hazardous industrial waste standards. Although the total volume of waste from both office areas and logistics warehouses has shown an upward trend in recent years alongside business expansion and operational growth, environmentally friendly principles are still upheld by WPG, with clear reduction indicators established and various waste reduction initiatives actively promoted.
Waste Management Targets
To effectively control waste generation, scientific and quantitative indicators are established, and achievements as well as variances are reviewed annually by WPG to serve as a reference for future waste reduction execution. In recent years, expanding business scale and growing operational performance have led to an increase in shipment volumes from office areas and logistics warehouses, resulting in a rise in waste. In 2025, target settings were reviewed by WPG, and non-recyclable waste intensity was adopted as the reduction indicator. In 2026, waste generation from 2025 will also be reviewed to adjust management measures.
Waste Management Plan
Although the volume of industrial waste generated by WPG in its operations is relatively small, the environmental impact of its operations is still thoroughly considered. Grounded in the principle of proper waste disposal, environmental sustainability is integrated into daily operations. Beyond viewing office waste management as an essential link to internalizing environmental awareness, dedication is directed toward reducing the environmental burden of waste through a robust resource classification system and data tracking, thereby fostering a corporate culture of employee self-discipline and simple eco-friendly actions. To accurately track recycling effectiveness, resource recycling initiatives and advocacy have been implemented by WPG since 2017, accompanied by the classification, weighing, and recording of recycled resources. Following the inauguration of the enterprise headquarters building in 2020, reduction measures were further intensified:
Waste Statistics
Waste Intensity
