CORPORATE SUSTAINABILITY RESPONSIBILITY
企業永續責任
Sustainability Initiatives
Greenhouse Gas Inventory and Emissions Management
Since 2021, HD Renewable Energy has conducted annual greenhouse gas (GHG) inventories covering Scope 1 (direct emissions), Scope 2 (indirect energy emissions), and Scope 3 (other indirect emissions). Through systematic inventory and tracking, HDRE monitors its emissions profile and uses the results as an important basis for carbon reduction strategies and climate action.
HDRE believes that “climate action starts with ourselves.” The Company continues to increase renewable energy use, strengthen energy management and energy-saving measures, and advance toward its goal of achieving net-zero emissions across all operating locations by 2050. Greenhouse gas inventory data serves not only as a disclosure tool, but also as a guide for continuous improvement and low-carbon transition.
The greenhouse gas inventory is conducted in accordance with ISO 14064-1:2018 using the operational control approach. Emission sources within the inventory boundary include:
- Category 1: Direct GHG emissions, such as fuel consumption from company vehicles
- Category 2: Energy indirect emissions, such as purchased electricity
- Categories 3–6: Other indirect emissions, such as upstream and downstream transportation, employee commuting, business travel, and office supplies
The inventory covers seven internationally recognized greenhouse gases: carbon dioxide (CO₂), methane (CH₄), nitrous oxide (N₂O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur hexafluoride (SF₆), and nitrogen trifluoride (NF₃).
For Scope 3 emissions, HDRE identified employee commuting and business travel as its primary emission sources through a materiality assessment process. These categories are therefore prioritized for inventory and management.
- Promoting Public Transportation: Provides transportation subsidies and encourages employees to use public transportation for commuting.
- Reducing Unnecessary Business Travel: Promotes virtual meetings and reduces non-essential business travel.
In 2025, greenhouse gas emissions increased primarily due to the expansion of the inventory boundary, additional operating locations, growing headcount, and continued business expansion. Going forward, HDRE will continue to strengthen energy management, energy-saving initiatives, and low-carbon transition actions, improve energy efficiency and renewable energy adoption, and gradually expand its greenhouse gas management scope.
2025 Greenhouse Gas Inventory Results
Within HDRE’s 2025 inventory boundary, Scope 1 emissions totaled 152.7804 tCO₂e; Scope 2 emissions totaled 671.3906 tCO₂e on a location-based basis and 584.3471 tCO₂e on a market-based basis; and Scope 3 emissions totaled 325.8614 tCO₂e. Total greenhouse gas emissions for 2025 were 1,150.0324 tCO₂e.
Greenhouse Gas Emission Trends in Recent Years
| Year | Emissions (tCO₂e) | Emission Intensity (tCO₂e / NT$ Million Revenue) | ||||||
|---|---|---|---|---|---|---|---|---|
| Scope 1 | Scope 2 (location-based) |
Scope 2 (market-based) |
Scope 1 + 2 Subtotal |
Scope 3 | Total GHG Emissions | Scope 1 + 2 GHG Emission Intensity |
Scope 3 GHG Emission Intensity |
|
| 2022 | 93.4242 | 119.2747 | – | 212.6989 | 129.8187 | 342.518 | 0.04189 | 0.02549 |
| 2023 | 119.5800 | 192.1409 | – | 311.7209 | 294.6332 | 606.354 | 0.05326 | 0.05035 |
| 2024 | 119.3744 | 288.5087 | 217.3609 | 336.7353 | 367.1536 | 775.0367 | 0.03325 | 0.03624 |
| 2025 | 152.7804 | 671.3906 | 584.3471 | 824.1710 | 325.8614 | 1,150.0324 | 0.08396 | 0.03702 |
| Annual Change | +27.98% | +132.71% | +168.84% | +144.75% | −11.25% | +48.38% | +152.4% | +2.15% |
Note: Emission intensity = greenhouse gas emissions ÷ revenue (NT$ million). HDRE began purchasing renewable electricity in 2024 and therefore discloses Scope 2 emissions using both location-based and market-based approaches.
Scope 3 Materiality Identification and Management
HDRE proactively conducts Scope 3 inventory and disclosure. Through a materiality assessment process, employee commuting and business travel were identified as the primary Scope 3 emission sources. These categories are therefore prioritized for systematic inventory, monitoring, and management.
| Indirect GHG Category (Including Subcategories) |
Materiality Assessment | 2024 Emissions (tCO₂e) | 2025 Emissions (tCO₂e) |
|---|---|---|---|
| Category 3: Indirect GHG Emissions from Transportation | – | 367.1546 | 325.8614 |
| 3.1 Upstream Transportation and Distribution | × Non-Material | – | – |
| 3.2 Downstream Transportation and Distribution | × Non-Material | – | – |
| 3.3 Employee Commuting | ✓ Material | 155.4860 | 92.1737 |
| 3.4 Customer and Visitor Transportation | × Non-Material | – | – |
| 3.5 Business Travel | ✓ Material | 211.6676 | 233.6876 |
| Scope 3 Total | – | 367.1546 | 325.8614 |
HDRE regularly reviews emission trends and progress toward reduction targets in accordance with its greenhouse gas management policy. In 2025, the increase in greenhouse gas emissions compared with the original base year exceeded the Company’s significance threshold due to the expanded inventory boundary, additional operating locations, growing headcount, and continued business expansion. Accordingly, 2025 has been established as the new base year for greenhouse gas management and will serve as the basis for future reduction targets and performance tracking.
Going forward, inventory boundaries will be aligned with the consolidated financial reporting boundary. HDRE will periodically review its base year, reduction pathway, and management targets based on inventory results, regulatory requirements, and organizational boundary changes to ensure that its greenhouse gas management framework accurately reflects Group operations.
2025 ISO 14064-1 Greenhouse Gas Inventory Verification
