This report was verified by SGS with a Type 1 Moderate Level of Assurance from June 9 to July 18, 2025, and was subsequently approved by the Board of Directors upon the recommendation of the Sustainability Committee on August 8.
External assurance
The assurance of this report has been conducted according to the AA1000 Assurance Standard (AA1000AS v3), a standard used globally to provide assurance on sustainability-related information across organisations of all types, including the evaluation of the nature and extent to which an organisation adheres to the AccountAbility Principles (AA1000AP, 2018). Assurance Announcement
Management of Sustainability Information
To enhance the completeness, accuracy, and reliability of sustainability disclosures and ensure compliance with relevant regulations, the Company has established an internal control procedure for sustainability information management. The Corporate Planning Department is responsible for executing sustainability information management and internal control, while the Board of Directors regularly oversees and evaluates the design and effectiveness of the internal control system related to sustainability information.
Sustainable Economic Activities & Green Revenue:
TAYA discloses sustainable economic activities according to the Taiwan Sustainable Taxonomy announced by the Financial Supervisory Commission (FSC). TA YA's Solar Energy Sales and Operation and Installation of Energy Storage Systems & Battery Module have been identified as Taxonomy-Eligible under the Taiwan Sustainable Taxonomy, corresponding to FLEAs-1. Construction of renewable energy and FLEAs-3. R&D and system installation of smart grid and energy storage technologies. Following the evaluation method outlined in the Taxonomy, we reviewed the activities against Criterion 2 (Do No Significant Harm to other environmental objectives) and Criterion 3 (Compliance with Minimum Safeguards).
Evaluation Method
1. Activity Identification:We first determined whether our primary activities are classified as Taxonomy-Eligible economic activities. For eligible activities, we proceeded to assess whether they qualify as sustainable economic activities.
2. Automatic Compliance with Criterion 1:
According to the Taiwan Sustainable Taxonomy, our activities (FLEAs) automatically meet Criterion 1, demonstrating substantial contributions to climate change mitigation. Therefore, we focused on reviewing Criteria 2 and 3.
3. Review of Criterion 2:
We examined whether the activities cause significant harm to other five environmental objectives by verifying compliance with relevant regulations and ensuring that no material penalties have been imposed by the competent authorities for violations.
4. Review of Criterion 3:
We further assessed whether the activities comply with minimum safeguards, focusing on issues such as labor rights and human rights protections, and confirmed that no material penalties have been imposed by the competent authorities for violations.Through this process, we ensure that Solar Energy Sales and Operation and Installation of Energy Storage Systems & Battery Module are not only aligned with sustainable standards but also fully comply with the comprehensive requirements of the Taiwan Sustainable Taxonomy. Please find below the references:《2024 TA YA Green Revenue Table》
