Climate Governance

E.SUN FHC GHG Emissions Timeline

Unit：t-CO2e

Note: Scope 2 emission is calculated using market-based methods.

Scope 3 Portfolio Emissions Inventory

E.SUN FHC

Unit：t-CO2e

Subsidiaries

Unit：t-CO2e

Note 1: Emissions from investment and financing activities for 2025 have been estimated based on the changes in our total assets reported in our financial statements.
Note 2: Carbon Footprint = GHG emissions from investment and financing companies / inventoried balance of investment and financing companies
Note 3: The Weighted Average Carbon Intensity is calculated based on the carbon emissions per unit of revenue from the financed and invested entities, accounting for the proportion of E.SUN's financing and investment.
Note 4: Inventory Coverage = inventoried balance of investment and financing companies / sum of FVPL, FVOCI, AC, loans, and discounted items.
Note 5: Inventory coverage refers to the proportion of investment and financing activities that have been assessed in accordance with the PCAF methodology, relative to the total investment and financing portfolio. For 2025, E.SUN FHC's proportion of relevant investment and financing activities aligned with the PCAF methodology is 100%.

E.SUN analyzes the GHG emissions of its investment and financing assets based on asset types, industry, and regions. We have set different decarbonization goals for different asset types according to SBT targets and plan control mechanisms for high-carbon industries. We also engage with customers and encourage staff to increase interaction with low-carbon companies or investment targets. We hope to leverage our financial influence to help achieve net-zero emissions.

Asset Class Distribution

Note 1: Due to PCAF 2nd Edition not yet having set guidelines for calculating Scope 3 GHG for sustainable bonds, such as green bonds, sustainability bonds, and social bonds, the carbon emissions from these types of bonds have been excluded from the investments in stocks and corporate bonds. The excluded emissions amount to 25,898 tCO2e. If the elements above are included, the overall inventory coverage will increase to 80.92%.
Note 2: Physical Emissions Intensity refers to the efficiency of total carbon emissions from specific activities within an industry per unit of output.

Geographical Distribution

E.SUN has established specific goals, implementation measures, and management plans for environmental protection and energy conservation. Progress is regularly reported to and reviewed by senior management, and E.SUN actively promotes energy-saving and decarbonization initiatives to reduce greenhouse gas emissions resulting from energy consumption. Internally, E.SUN continues to advance environmental and energy-saving policies, promote environmental education, foster a culture of environmental protection and energy conservation, and implement related measures. Externally, E.SUN sets targets for carbon reduction, water reduction, and waste reduction in alignment with international benchmarks and initiatives such as DJBIC and CDP each year, and reviews progress toward these targets through annual third-party verification.

Sustainable Operating Environment Targets

• Based on the 2020 baseline, E.SUN aims to reduce its Scope 1 and 2 carbon emissions by 42% by the year 2030.
• Based on the 2020 baseline, E.SUN aims to reduce its Scope 3 carbon emissions from fuel- and energy-related activities by 42%by the year 2030.
• Based on the 2020 baseline, E.SUN aims to achieve 100% utilization of renewable energy for domestic locations by the year 2030.
• Based on the 2020 baseline, E.SUN aims to reduce its water usage for revenue generation by 30% by the year 2030.
• Based on the 2016 baseline, E.SUN aims to reduce its waste generation for revenue generation by 78% by the year 2030.

Green Operations Framework Diagram

Implement Scope 1 & Scope 2 internal carbon pricing

In an era of accelerating growth and maturation in global carbon markets, E.SUN began planning and implementing an internal carbon pricing mechanism for Scope 1 and Scope 2 emissions in 2023. We initially established a carbon price and incorporated the carbon fee concept into energy-saving benefit assessments, and we conduct greenhouse gas inventories to analyze emissions and associated carbon-cost information by unit. In 2024, we promoted internal carbon pricing across all domestic banking locations, integrating carbon costs into routine operations so that business units recognize emissions as a cost, thereby guiding departments to establish and implement carbon-emissions management measures.

Promoting the Use of Renewable Energy

E.SUN FHC is committed to sourcing 100% renewable energy at all domestic and international locations by 2040. To advance this objective, E.SUN Bank completed the installation of solar panels on all domestically owned buildings in 2025; concurrently, subsidiary E.SUN securities began procuring renewable electricity from January 2025. In 2025, our overall share of renewable energy usage reached 55.97%, demonstrating our continued determination toward Achieving net zero emissions by 2050.

E.SUN introduced the ISO 46001 Water Efficiency Management System in 2021 and conducted an in-depth review of water usage improvement measures across its branches within the framework of water footprint assessment. Moving forward, it will use the company's annual water consumption as the benchmark to continuously expand the scope of management and implement various measures to reduce water usage and wastewater discharge.

E.SUN Bank actively selects eco-friendly materials, aiming to minimize environmental impact and promote environmental awareness throughout society. We strive to a sustainable future with the spirit of "One love leads to more love,"making every effort to create a more sustainable future.