Greenhouse Gas Management
Since 2022, Acer Gadget has followed the GHG Protocol under the Group’s consolidated boundary, with annual inventories verified by third parties accredited by Taiwan’s EPA, obtaining ISO 14064-1:2018 statements. Current coverage includes Scope 1 and 2. For Scope 3, while not fully disclosed, 2024 data allocation for energy-related activities, operational waste, and employee commuting totaled 49.69 tCO2e. This serves as the basis for expanding disclosure, which will be reviewed in line with Group policy and industry context.
Scope 1 and 2 Management
Based on current baseline data, Acer Gadget’s GHG emissions in 2024 are:
0.26 tCO2e
43.34 tCO2e
Total emissions were 43.6 tCO2e in 2024, mainly from fuel use in facilities and purchased electricity. Water use totaled 719.0 m³ and waste 1,989.8 kg, with no hazardous waste. Data are compiled and backfilled from the parent company to ensure consistency and comparability. Acer Gadget will continue improving disclosures in line with ESG ratings and standards to support climate risk management and reduction strategies.
Greenhouse gas emissions, water use, and waste generation data for 2023 and 2024
| Year | Greenhouse Gas Emissions (tCO2e) | Total Water Use (m³) | Total Waste (kg) | |
|---|---|---|---|---|
| Scope 1 | Scope 2 | |||
| 2023 | 0.25 | 36.09 | 486.22 | 1,385.00 |
| 2024 | 0.26 | 43.34 | 719.00 | 1,969.80 |
Current inventories cover Scope 1 and 2. For Scope 3, Acer Gadget has allocated data for energy related activities, operational waste, and employee commuting, totaling 49.69 tCO2e in 2024 as the basis for future expansion. The Company will continue reviewing boundaries and data availability to gradually broaden disclosure and enhance completeness.
To address climate change risks, Acer Gadget discloses GHG emissions under GRI 305 and plans energy transition and carbon management strategies following SASB hardware guidance. In 2024, Scope 1 emissions were 0.26 tCO2e from fuel use in owned equipment and facilities, and Scope 2 emissions were 43.34 tCO2e from purchased electricity.
● Energy transition and clean energy use: Conduct energy audits to set baseline data, then shift from conventional to renewable sources (e.g., solar, wind) and optimize equipment (e.g., HVAC efficiency) to cut direct emissions, aligning with the Group’s 2030/2050 reduction goals.
● Green power transition: Acer Gadget will source electricity from renewable providers and disclose emission-reduction results from these partnerships.
● Supply chain management: Sign agreements with key suppliers requiring SBT-aligned reduction targets, ensuring consistency with Acer Gadget’s own goals and helping reduce the overall carbon footprint.
Collaboration and Reduction Impact
● Cross-department collaboration: In line with GRI 305-3 and SASB TC-HW-410a, Acer Gadget
recognizes the significance of Scope 3 emissions and integrates energy management, product design, and manufacturing to improve carbon efficiency and resource use. Mid- to long-term reduction targets and strategies will be set by 2025, focusing on:
1. Eco-materials: Prioritize renewable or low-carbon materials (e.g., PCR plastics) to reduce raw material emissions.
2. Energy-efficient design: Develop devices with low-power management and automatic energy saving modes.
3. Modular design and extended lifespan: Enable component replacement or upgrades to extend product life and cut e-waste.
These strategies aim to lower life-cycle carbon footprints, increase consumer acceptance of sustainable products, and strengthen brand trust.
● Employee awareness and engagement: Acer Gadget values the impact of climate issues and, through Acer initiatives such as Project Humanity, continues to raise ESG awareness and embed goals like net zero and RE100 into its culture. In 2024, the Company collaborated with the Group and external experts to conduct ISO 14064 internal audit training, enhancing knowledge of GHG regulations, data collection, and calculation methods to improve accuracy and reliability.
● Internal carbon pricing: In line with GRI 201-2, Acer Gadget is considering adopting an internal carbon pricing mechanism with Acer Group to respond to global carbon pricing trends and stricter regulations such as the EU CBAM. This tool will guide low-carbon transition and investment decisions by embedding carbon costs into daily operations, accelerating forward-looking projects, and assessing potential financial impacts. It also prepares the Company for IFRS S2 climate disclosures. Going forward, scope and application will be expanded to supply chain management, capex evaluation, and product development to build climate resilience.
External collaboration
● Supplier collaboration and reduction commitments: Acer Gadget leverages supplier agreements to strengthen carbon emission reduction alignment and explore low-carbon solutions. In line with GRI 308-2, the Company works with Acer Group and partners to advance low-carbon transition and pursue innovative technologies.
Alignment with Acer Group’s 2030/2050 Reduction Targets
In line with GRI 305-1 and 305-2, Acer Gadget follows global net-zero trends and Acer Group’s sustainability roadmap, using the Group’s carbon-neutral and reduction targets as key reference points. Acer Group has outlined:
● 50% reduction of Scope 1 and 2 operational emissions by 2030 (baseline year: 2019)
● 35% reduction of Scope 3 value chain emissions by 2030 (baseline year: 2020)
● Net-zero value chain emissions by 2050
Acer Gadget will follow the above pathways to gradually establish a mid- to long-term carbon management mechanism, continuously enhancing its capability in emissions monitoring and strategy planning. Reduction targets will be reviewed and adjusted based on practical progress, ensuring steady advancement toward long term sustainability goals.