Starting in 2025, the Company officially adopted the GHG Protocol Corporate Standard jointly published by the World Business Council for Sustainable Development (WBCSD) and the World Resources Institute (WRI) for its inventories. In 2025, the organizational boundary was expanded to cover Scope 1 and Scope 2 GHG emissions from 100% of the operating sites of the parent company and all subsidiaries within the consolidated financial statements. The inventory results were assured by BSI’s Taiwan branch, a third-party verification body, in accordance with ANAB-accredited procedures to ensure the accuracy and reliability of the GHG emissions inventory. Additionally, Scope 3 Category 3 (fuel- and energy-related activities, including upstream electricity and upstream fuel emissions) has been inventoried, with upstream electricity and upstream fuel emissions included in this year’s inventory and verified by a third-party. The remaining Scope 3 categories (Category 4 upstream transportation, Category 9 downstream transportation, Category 6 business travel, Category 7 employee commuting, Category 2 capital goods, and Category 5 waste generated in operations) have completed internal inventories but have not yet been included in the third-party verification scope. Detailed emissions are provided in “5-5 GHG Inventory and Assurance Status.”
2025 adjustment of the GHG emissions base year
In response to the national GHG reduction strategy and the long-term reduction targets set forth in the Climate Change Response Act, and given that the merger of WT Group and Future Electronics in 2024 significantly expanded the operational scope and organizational boundary, the Group decided to adjust the GHG inventory base year to 2025 to accurately reflect the effectiveness of its climate change management. The decarbonization pathway was accordingly adjusted to use 2025 as the base year, targeting annual reductions of 4–6% in Scope 1 and Scope 2 emissions, achieving a 40% reduction in Scope 1 and Scope 2 emissions by 2035, a 50% reduction by 2038, and net-zero emissions by 2050.
WT Group’s 2025 (base year) GHG emissions by category
Scope Scope 1 Scope 2 Total Emissions Emissions Type Stationary Combustion Emissions Mobile Combustion Emissions Process Emissions Fugitive Emissions Energy Indirect Emissions Emissions
(t-CO2e/year)654.6970 59.5039 0.0000 334.4020 6,481.1154 7,529.7183 Percentage (%) 8.69% 0.79% 0.00% 4.44% 86.07% 100.00% Emissions
(t-CO2e/year)1,048.6029 6,481.1154 7,529.7183 Percentage (%) 13.93% 86.07% 100.00% In 2025, WT’s external verification scope was expanded to all operating sites across the entire Group. Total Scope 1 GHG emissions were 1,048.6029 tonnes CO2e, and Scope 2 GHG emissions (location-based) were 6,481.1154 t-CO2e, with combined Scope 1 and Scope 2 location-based emissions totaling 7,529.7183 t-CO2e. No carbon offsets were used in 2025. Through reduction measures including the purchase of 297,493 kWh of green electricity in Taiwan (offsetting 141.0117 t-CO2e) and the purchase of 200 renewable energy certificates (200 mWh, offsetting 47.4400 t-CO2e) in the U.S., calculated in accordance with the GHG Protocol Scope 2 Guidance, total market-based GHG emissions (Scope1+2) were 7,341.2666 t-CO2e. Going forward, the proportion of renewable energy use will be progressively increased to achieve the 2050 net-zero emissions target.
WT Group 2025 scope 1 emissions by gas type
Greenhouse Gases(GHG) CO2 CH4 N2O HFCs PFCs SF6 NF3 Emissions Emissions (t-CO₂e/year) 711.1820 286.4591 2.1186 48.8432 – – – 1,048.6029 Percentage (%) 67.82% 27.32% 0.20% 4.66% – – – 100.00% In 2025, WT Group divided its inventory scope into three major regions: Asia-Pacific, the Americas, and Europe, Middle East and Africa, with emissions disclosed on a location-based approach. Total Scope 1 emissions were 1,048.6029 t-CO₂e, Scope 2 location-based emissions were 6,481.1154 t-CO₂e, and combined Scope 1 and Scope 2 emissions totaled 7,529.7183 t-CO₂e. Emissions by region are shown below:
WT 2025 inventories of regional emissions
Region Scope 1 (t-CO₂e) Scope 2 (t-CO₂e) Total (t-CO₂e) Asia-Pacific (APAC) 263.9325 4,904.9924 5,168.9249 Americas (America) 730.0662 1,199.3107 1,929.3769 Europe, Middle East and Africa (EMEA) 54.6042 376.8123 431.4165 Total 1048.6029 6,481.1154 7,529.7183 WT Group’s historical GHG emissions by scope (Unit: t-CO2e)
Scope 1144.72021218.822022315.620232127.4820241048.60292025Scope 21038.5520212362.920222463.120235318.5420246481.11542025Scope 3190.952021212.332022134.51202320487.71202486167.34942025Scope 1+Scope 21183.2520212581.7120222778.720237446.0220247529.71832025Scope 1+Scope 2+Scope31374.220212794.0420222913.21202327933.73202493697.08432025
WT Group’s historical GHG emission intensity per floor area, by scope (Unit: t-CO2e/m²)
Scope 10.005420210.003120220.003520230.002720240.00142025Scope 20.038820210.033120220.027420230.006820240.00892025Scope 30.007120210.00320220.001520230.026420240.11772025Scope 1+Scope 20.044320210.036120220.030920230.009620240.01032025Scope 1+Scope 2+Scope30.051420210.039120220.029320230.03620240.1282025
WT Group’s historical GHG emission intensity per revenue, by scope (Unit: t-CO2e/NTD million)
Scope 10.000320210.000420220.000520230.002220240.00092025Scope 20.002320210.004120220.004120230.005520240.00552025Scope 30.000420210.000420220.000220230.021420240.07322025Scope 1+Scope 20.002620210.004520220.004720230.007820240.00642025Scope 1+Scope 2+Scope30.003120210.004920220.004920230.029120240.07952025Note 1: Please refer to section “5-5 Greenhouse Gas Inventory and Verification Status” for organizational boundaries.Note 2: The 2025 voluntary greenhouse gas Scope 1 and 2 inventory covered 100% of WT Group’s operational sites, with a verification rate of 100%.Note 3: The 2025 GHG inventory verification scope includes all operational sites across the entire WT Group. Location-based GHG emissions from externally verified operational sites: 7,529.7183 tonnes CO₂e Market-based GHG emissions from externally verified operational sites: 7,341.2666 tonnes CO₂eNote 4: Electricity emission factors for verified regions in 2025 were based on 2024 data published by electricity regulatory authorities: Taiwan: 0 .4740 tonnes CO₂e/thousand kWh (Bureau of Energy, Ministry of Economic Affairs) Publicly available national electricity emission factors or low-carbon electricity data were used for other operational sites.Note 5: Fuel and refrigerant emission factors are based on the “GHG Emission Factors” and the “GHG Emissions Inventory Operational Guidelines” (2024 edition) announced by the Ministry of Environment on February 5, 2024.Note 6: Global Warming Potential (GWP) values are based on the IPCC Sixth Assessment Report (2021).Note 7: Historical Floor Area of Inventory Scope (m²). 2020: 23,528 m²、2021: 26,740 m²、2022: – 40,178 m² (externally verified sites) – 71,460 m² (externally verified + self-inventoried sites)2023: – 45,117 m² (externally verified sites) – 99,537 m² (externally verified + self-inventoried sites)、2023: – 45,117 m² (externally verified sites) – 99,537 m² (externally verified + self-inventoried sites)、2024: – 45,693 m² (externally verified sites) – 776,439.74 m² (externally verified + self-inventoried sites)、2025: – 732,110 m² (externally verified + self-inventoried sites) 。
Scope 3 GHG Emissions
In 2025, the Group completed GHG emissions inventories for seven categories under the GHG Protocol Scope 3 framework, including Category 2 (capital goods), Category 3 (fuel- and energy-related activities), Category 4 (upstream transportation and distribution), Category 5 (waste generated in operations), Category 6 (business travel), Category 7 (employee commuting), and Category 9 (downstream transportation and distribution). Among these, Category 3 (including upstream electricity and upstream fuel emissions), covering all operating sites across the Group, was included in the third-party BSI verification scope. The remaining categories have completed internal self-initiated inventories. Total Scope 3 emissions in 2025 were 86,167.3494 t-CO₂e, with emissions by category shown in the table below:
WT Group’s 2025 scope 3 emissions by category
GHG Protocol Scope Emission Category Emissions (t-CO₂e) Share of Scope 3 Category 2 Capital goods 100.5578 0.12% Category 3 Fuel – and energy-related activities (upstream electricity and upstream fuel emissions) 2,948.1183 3.42% Category 4 Upstream transportation and distribution 47,165.2058 54.74% Category 5 Waste generated in operations 72.4771 0.08% Category 6 Business travel 1,036.5110 1.20% Category 7 Employee commuting 23,967.6494 27.82% Category 9 Downstream transportation and distribution 10,876.8300 12.62% Total 86,167.3494 100.00% In 2025, upstream transportation and distribution (Category 4) represented the largest share of Scope 3 emissions at 47,165.2058 t-CO₂e, accounting for 54.74% of total Scope 3 emissions. This was followed by employee commuting (Category 7) at 23,967.6494 t-CO₂e, accounting for 27.82%, and downstream transportation and distribution (Category 9) at 10,876.8300 t-CO₂e, accounting for 12.62%. Combined upstream and downstream transportation (Categories 4 and 9) accounted for 67.36% of Scope 3 emissions, indicating that transportation and logistics remain the primary source of indirect emissions for the Group. This is primarily attributable to the Group’s position as a global electronic components distributor, with a business model involving substantial cross-border freight transportation and distribution.
Fuel- and energy-related activities (Category 3) emissions were 2,948.1183 tonnes CO₂e, accounting for 3.42%, covering upstream electricity emissions (2,762.8336 t-CO₂e) and upstream fuel emissions (185.2848 t-CO₂e) across all operating sites of the Group. This category was included in the third-party verification scope.
Compared to Scope 3 emissions of 20,487.71 t-CO₂e in 2024, emissions in 2025 increased by approximately 320.6%. This was primarily due to the significant expansion of the organizational boundary following the completion of the business merger with Future Electronics, resulting in a substantial increase in transportation and distribution volumes, while the inventory scope also expanded from selected sites to a global basis, leading to a corresponding increase in emissions. The Group will continue to review emission reduction opportunities within Scope 3, particularly targeting the highest-proportion transportation and logistics emissions by evaluating measures such as optimizing transportation routes, improving loading efficiency, and promoting low-carbon transportation solutions to achieve overall carbon reduction targets.
2025 energy efficiency initiatives and achievements
Green Energy Programs
1
- The solar power generation system at the Shanghai office generated 115,840 kWh for self-use in 2025.
- WT Taiwan signed a contract with an energy company to purchase 297,493 kWh of green electricity in 2025, enabling the declaration of 141.0117 t-CO2e in market-based carbon emission offsets.
- The U.S. region purchased 200 renewable energy certificates 200 (200MWh) in 2025, enabling the declaration of 47.4400 t-CO2e in market-based GHG emission offsets.
- Introduction of automated warehousing equipment at the Singapore warehouse.
- Implementation of internal carbon pricing, using shadow pricing to assess the benefits of carbon pricing.
Efficiency Improvements
2
- Regular equipment maintenance and replacement of aging equipment.
Energy-Efficient Equipment
3
- Priority procurement of high-efficiency energy-saving equipment and green-labeled products.
- Installation of light-blocking curtains.
- Walls and ceilings prioritize white or light color schemes to enhance light reflection.
- Infrared motion-sensor switches adopted for lighting in less frequently used public spaces.
Energy Consumption Reduction
4
- Timers installed on equipment to automatically activate energy-saving mode.
- Where eye health is not compromised, alternate lighting or reduced lamp quantities are adopted, with zoned power management.
- Air conditioning temperature set at 26～28℃, supplemented with fans as appropriate, with zoned power management.
- Non-essential lighting automatically turned off during lunch breaks.
- Unmanned warehousing areas to reduce lighting requirements.
Employee Engagement
5
- Monthly EV charging subsidies provided to employees in Taiwan to encourage the transition from traditional fuel vehicles to EVs. In 2025, a total of 11 employees applied, with annual subsidies totaling NTD$ 787,000.
- Implementation of waste sorting and avoidance of standby power waste.
- Employees are encouraged to use public transportation or carpooling for commuting, business travel, and company trips.
In response to the Ministry of Economic Affairs’
As WT’s operations primarily consist of office wo