GHG Emission
Science-Based Targets (Scope 1 and 2 emissions intensity; tCO₂e/tonne of cementitious materials)
Asia Cement's first science-based target, validated in 2021, used 2019 as the base year and called for an 8% reduction in Scope 1 and 2 emissions intensity from its Taiwan cement business by 2025. In September 2025, SBTi validated the Company's new 1.5°C-aligned near-term targets. Using 2021 as the base year, Asia Cement committed to reducing Scope 1 and 2 emissions intensity per tonne of cementitious materials by 22.9% and absolute Scope 3 emissions from investments by 25% by 2030. The Company has also set a self-defined 43.1% emissions-intensity reduction target for 2035 and a net-zero emissions goal for 2050.
In 2025, Scope 1 and 2 emissions intensity for the Taiwan cement business was 0.780 tCO₂e/tonne of cementitious materials (Scope 1: 0.736; Scope 2: 0.044), below the SBTi target of 0.807. This represented an 11% reduction from the 2019 base year and exceeded the 2025 reduction target of 8%. Absolute emissions were more than 504,000 tCO₂e below the base-year level. Asia Cement achieved its SBTi emissions-intensity target for the sixth consecutive year.
Net Zero Strategy and Target Roadmap
Asia Cement developed its net-zero roadmap with reference to guidance from the Global Cement and Concrete Association (GCCA) and SBTi. Near-term measures include expanding circular-economy practices, reducing the clinker-to-cement ratio through low-carbon cement, and improving production energy efficiency. In the medium term, the Company will expand these measures and develop supplementary cementitious materials (SCMs). In the later stage, carbon capture and utilization (CCU), together with natural recarbonation, will support progress toward net-zero emissions by 2050.
GHG emissions from Asia Cement and subsidiaries
In 2025, Asia Cement's individual-financial-statement boundary recorded Scope 1 emissions of 2,554,544 tCO₂e and market-based Scope 2 emissions of 154,169 tCO₂e, for a total of 2,708,713 tCO₂e. Five subsidiaries recorded Scope 1 emissions of 38,609 tCO₂e and market-based Scope 2 emissions of 27,878 tCO₂e, for a total of 66,487 tCO₂e.
Energy-Saving and Carbon Reduction Performance
In 2025, Asia Cement and its subsidiaries implemented 22 energy-saving and carbon-reduction action plans, saving 322 TJ of thermal energy and 4.07 million kWh of electricity. The plans generated estimated annual energy-saving benefits of NT$60 million, with investment of NT$400 million and an average payback period of six years. Annual GHG reductions totaled 77,000 tCO₂e, comprising 57,000 tCO₂e in Scope 1 and 20,000 tCO₂e in Scope 2—equivalent to the annual carbon absorption of approximately 197 Daan Forest Parks.
