Asia Cement Corporation has published its Corporate Social Responsibility (CSR) Report since 2013 and renamed it the Sustainability Report in 2022. This is the Company’s 12th report. Built on integrating Asia Cement’s business operations with established reporting principles, the report covers practices and sustainability performance data across economic governance, social, and environmental dimensions, and presents value-chain synergies in an integrated manner. This report was published in August 2025 on an annual cycle, and the next edition is scheduled for August 2026.

This report received external assurance from SGS Taiwan Ltd., in accordance with the AA1000 Assurance Standard, achieving a Type 2, moderate level of assurance. Indicators from the Global Cement and Concrete Association (GCCA) Sustainability Charter and the Sustainability Accounting Standards Board (SASB) are disclosed separately in the appendix.

The reporting period is January 1 to December 31, 2024, covering the sustainability management practices and performance of Asia Cement’s major operating sites. In addition, Asia Cement (China) prepares and publishes a separate Environmental, Social and Governance (ESG) Report pursuant to the requirements of the Hong Kong Stock Exchange. To ensure completeness and comparability, key performance indicators from that report are consolidated in the appendix titled “ESG Key Data.” Overall, the ESG disclosures in this report cover approximately 95% of the Company’s consolidated revenue.