| Items | Implementation Status |
|---|---|
| Describe the Board of Directors and the management's oversight and governance on climate-related risks and opportunities. | The management will be responsible for assessing climate-related risks and opportunities and reporting the results to the Board of Directors. The Board of Directors implements climate governance through strategic guidance and supervision. |
| Describe how the identified climate risks and opportunities affect the business, strategy, and finances of the business (short, medium, and long term). | Our company is led by the Operations Center to facilitate risk assessments across various units, and the assessment results are reported to the General Manager. When evaluating climate risks and opportunities, we refer to the ISO 31000 Risk Management Guidelines and the recommendations from the Task Force on Climate-related Financial Disclosures (TCFD). We also base our evaluations on the latest IPCC reports on climate change from the United Nations, assessing relevant risks and opportunities under the worst-case warming scenario (RCP 8.5). In terms of timelines, we define short-term as 0-3 years, medium-term as 3-10 years, and long-term as over 10 years. The identification of climate risks and opportunities is detailed in the following table. |
| Describe the financial impacts of extreme weather events and transformative actions. | For detailed information on the financial impacts of extreme weather events and transformative actions, please refer to the Company's Annual Report and Sustainability Report. |
| Describe how climate risk identification, assessment, and management processes are integrated into the overall risk management system. | According to the "Risk Management Policies and Procedures," our company is led by the Operations Center to facilitate risk assessments across various units and report the assessment results to the General Manager. When evaluating climate risks and opportunities, we refer to the ISO 31000 Risk Management Guidelines and the framework recommended by the TCFD to identify transition risks, physical risks, and climate opportunities. We assess the impacts on the company, analyze the findings, and formulate relevant strategies and response measures. |
| If scenario analysis is used to assess resilience to climate change risks, the scenarios, parameters, assumptions, analysis factors and major financial impacts used should be described. | According to the latest IPCC climate change report from the United Nations, the AR6 Summary for Policymakers, under the worst-case warming scenario (RCP 8.5), the National Disaster Prevention and Protection Center predicts that Taiwan's temperature is expected to increase by 3.0 to 3.6 degrees Celsius by the end of the 21st century. Additionally, based on the location of the company, rainfall during the wet season is expected to increase by 20%, while rainfall during the dry season is projected to decrease by 15%. Based on this scenario, we assess the resilience to climate change risks. |
| If there is a transition plan for managing climate-related risks, describe the content of the plan, and the indicators and targets used to identify and manage physical risks and transition risks. |
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| If internal carbon pricing is used as a planning tool, the basis for setting the price should be Since 2021, Delta has officially introduced an internal carbon fee mechanism. The internal carbon price is set at $300 per metric ton based on the internal and external carbon costs of 103 Project Implementation stated. | The company's internal carbon pricing is set at NT$300/tCO₂e in accordance with the Ministry of the Environment's carbon fee collection standard rate, which is used to assess the potential financial impact on the company. |
| If climate-related targets have been set, the activities covered, the scope of greenhouse gas emissions, the planning horizon, and the progress achieved each year should be specified. If carbon credits or renewable energy certificates (RECs) are used to achieve relevant targets, the source and quantity of carbon credits or RECs to be offset should be specified. |
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| Greenhouse gas inventory and assurance. | We will continue to disclose inventory information. In accordance with the regulations of FSC Taiwan, the reference year will be set to 2026 at the latest. Based on the reference year, we will set the reduction target for 2027 based on the reference year and disclose the assurance situation in 2028. |
Note: For detailed information on climate-related actions, please refer to the Company's Annual Report and Sustainability Report.