As both the ESG philosophy and management strategies constitute the sources of corporate competitiveness, we adopt “sustainability, care for the environment, and fulfillment of social responsibilities” as our ESG philosophy. We firmly believe that a company's growth and development are closely tied to social development. Incorporating the belief in fulfilling social responsibilities into company operations is not only the best way to establish a company's value in society and earn stakeholders' recognition, but also serves as a critical factor in corporate sustainability. Based on the aforesaid philosophy, we have drawn up the following ESG policies:

As Taiwan's only coal chemical manufacturer, the Company primarily uses by-products generated by Group companies, such as coal tar and light oil, as production feedstocks. These materials undergo dehydration, distillation, hydrogenation, and other processes for high-value-added reuse, enabling the recycling of upstream waste and by-products. This circular economy production model is also aligned with the resource regeneration and reuse strategy defined under the EU CSRD. It improves resource efficiency and value while significantly reducing reliance on raw material extraction and the associated carbon footprint. Amid global efforts toward a low-carbon transition and net-zero emissions, the Company is building on its existing processes to develop carbon materials, establish a green supply chain, and enhance product life-cycle value.