GHG Emissions Inventories

Internal Carbon Pricing & Carbon Trading Platform

Management Approaches

• Daily: real-time data from the AI Carbon Reduction Management Platform, with alerts on progress against targets; Monthly: reporting to senior management meetings; Annually: linked to performance bonuses.

• In 2021, TCC established the Assessment Method for Alternative Raw Material and Fuel Indicators in line with its SBT commitment. Each plant sets its own carbon reduction assessment indicators according to local conditions.

• In response to the implementation of the EU Carbon Border Adjustment Mechanism (CBAM) and Taiwan's carbon fee, which takes effect in 2026, TCC introduced an internal carbon pricing (ICP) system within its Cement and Environmental Protection Business. Through cost-benefit analysis, the system reflects the potential impact of carbon costs on operations, investment, and financial performance in advance, and incorporates carbon costs and reduction benefits into capital expenditure evaluations, process improvements, and operational decisions.

• Internal carbon trading platform: modeled on carbon trading markets, TCC launched an internal carbon trading platform in 2024 to allocate emission allowances and calculate reduction performance across cement plants in Taiwan and Mainland China. The results inform internal performance management and track carbon reduction actions, strengthening awareness of carbon costs and reduction incentives at each site.

• In February 2026, TCC established the Global Carbon Trading Office to coordinate carbon asset management and trading strategy across the Group, improving the efficiency of global asset allocation and accelerating the Group's low-carbon transition.