Scope and Principles of the Report

Scope of Data Collection

The information disclosed in this Report encompasses CSCC's headquarters in Cianjhen District, Kaohsiung City, Coal Chemical Manufacturing Department in Siaogang District, Kaohsiung City, and Carbon Chemical Manufacturing Department in Fangliao Township, Pingtung County, with environmental information disclosure primarily centered on the manufacturing departments.

Reporting Period and Scope

This Report spans the period from January 1 to December 31, 2023 and focuses on CSCC only, excluding the operations of CSCC's subsidiaries. Kindly refer to the financial statements published by CSCC for more details on the financial information reported in the consolidated financial statements. Part of this Report also consists of CSCC's actions and performances before and after 2023. For better comparability of information, part of CSCC's performance information includes data for the last three years. Any restatement of prior year information will be explained in this Report.

Publication date of the previous issue: June 2023
Publication date of this year: June 2024
The next publication date: June 2025

Reporting Principles and Framework

This Report is compiled and prepared in accordance with the Core Option in the GRI Standards published by the Global Reporting Initiative (GRI) in 2021. It contains information disclosure in accordance with the Taiwan Stock Exchange Corporation Rules Governing the Preparation and Filing of Sustainability Reports by TWSE Listed Companies.

Basis of Data

The data disclosed in this Report comprise financial data and other data. Financial performance related information is adopted from published reports that have been reviewed and audited by certified public accountants (CPAs). All financial figures are expressed in New Taiwan dollar, unless otherwise specified in this Report. Financial data are disclosed in accordance with IFRSs. Other data are compiled by CSCC and expressed in commonly used units of measurement.

Report Review

Upon review and approval of this Report by the top management, Crowe (TW) CPAs, an independent and credible accounting firm, was engaged to provide limited assurance in accordance with Statements of Assurance Engagements Standards (SAES) No. 3000 “Assurance Engagements Other than Audits or Reviews of Historical Financial Information” published by the Accounting Research and Development Foundation. After the assurance process is completed, this Report was submitted to the Chairman for review and confirmation prior to issuance. Kindly refer to Appendix IV in this Report for more details on the scope of assurance and related conclusions.

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Scope and Principles of the Report

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