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 13th report. It integrates Asia Cement’s business operations with reporting principles and covers sustainability practices and performance across economic, governance, social, and environmental dimensions, including value-chain synergies. This report was published in August 2026 on an annual cycle, with the next report scheduled for August 2027.

This report has received external assurance from SGS Taiwan Ltd. in accordance with the AA1000 Assurance Standard, Type 2, at a moderate level of assurance. Indicators under the Global Cement and Concrete Association (GCCA) Sustainability Charter and the Sustainability Accounting Standards Board (SASB) Standards are disclosed separately in the appendix. In line with the Financial Supervisory Commission’s roadmap for adopting the IFRS Sustainability Disclosure Standards, the Company has initiated implementation and discloses its progress and preparations as of 2025 to enhance the transparency, traceability, and connectivity of sustainability and financial information.

This report covers the period from January 1 to December 31, 2025, and discloses the sustainability management practices and performance of Asia Cement’s major operating sites. Asia Cement (China) separately publishes an Environmental, Social and Governance (ESG) Report in accordance with Hong Kong Stock Exchange requirements. Its key performance indicators are summarized in the appendix, “ESG Key Data,” to ensure completeness and comparability. Overall, the ESG disclosures cover approximately 95% of the Company’s consolidated revenue.