Discharge from stationary pollution sources

Environmental Policy and Management System

ACC has established comprehensive environmental policies to effectively manage environmental issues, reduce environmental impact, and protect ecosystems and natural resources. These policies apply to all operational sites of ACC. ACC’s operations involve mainly the following environmental impacts: Air pollution, landscape disturbances, and energy consumption. Additionally, ACC is committed to addressing environmental sustainability issues, including sustainable resource use, alternative materials for circular economy, climate change mitigation and adaptation, biodiversity, and ecosystem protection. Scope of application includes: Production and operations, products and services, distribution and logistics, waste resource management, suppliers, and contractors. Environmental due diligence was conducted when merging or acquiring business units.

Asia Cement continues to implement its environmental management system in accordance with the Plan-Do-Check-Act framework. Internal and external environmental audits are conducted annually at the production sites of Asia Cement and its subsidiaries. As of 2025, ISO 14001 certification covered 86% of these sites. The Company plans to expand coverage and continue improving environmental performance.

Executive compensation linked to environmental management performance

Asia Cement links toxic emissions and waste management performance to executives' variable compensation. If environmental performance declines, there will be a 6% reduction in executives' individual bonuses to ensure the comprehensive implementation and execution of toxic emissions and waste management.

Air Pollution Emissions

Asia Cement controls particulate matter (PM), nitrogen oxides (NOx), and sulfur oxides (SOx) generated during cement manufacturing through high-efficiency dust collection equipment and the selection of high-quality raw materials and fuels. The Company regularly monitors air pollutant emissions and submits the results to regulatory authorities. The emission concentrations of PM, NOx, and SOx have remained below applicable regulatory standards.

Air Pollution Emission Management

The Pollution Prevention Team under the Corporate Sustainability Implementation Committee tracks pollutant emissions and waste management, reviews compliance, follows up improvement plans quarterly, and reports to the Corporate Sustainability Committee every six months. At the Hualien Plant, emissions of PM, NOx, and SOx per tonne of cementitious material are used as intensity indicators; mercury is measured by annual emissions. In 2025, the PM, NOx, and SOx reduction targets were achieved, while the mercury target was not met. The reported mercury figure was affected by increased production and changes to the competent authority’s calculation method. Asia Cement will review the mercury baseline and targets against the latest regulatory method and continue to strengthen process and pollution controls.

Air Pollution Concentration and Regulation Differences of ACC in 2025

Air Pollution Emission Management Measures

In 2025, Asia Cement implemented a raw-material storage-shed expansion project to improve pollution-control efficiency, with investment of approximately NT$130 million. Completion is expected in 2027. In 2026, the Company plans to replace the coal mill’s electrostatic precipitator with a bag filter to further reduce particulate emissions and improve collection efficiency.