Sustainability (ESG)


Fulfillment of ESG and Deviations from the " Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies
Evaluation Item Implementation Status Deviations from “Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies” and Reasons
Yes No Abstract Explanation
1. Does the company establish exclusive (or concurrently) dedicated first-line managers authorized by the board to be in charge of proposing the ESG policies and reporting to the board? The Company follows the various plans and objectives announced in “Sustainable Development Best Practice” and gradually implement them within the company. The "corporate social responsibility (CSR) committee" was officially established in 2017 and renamed as ” the ESG Committee” in 2022. It is chaired by the president and convened by the head of the finance group. The organization is divided into five major functional groups, each led by a senior executive from a different field. The committee regularly convenes the five group leaders to review the implementation of sustainable development work and establish future sustainable work priorities and goals. The five functional groups operate separately according to the policies and indicators established by the committee, each developing corresponding plans and projects. They are also required to regularly monitor and track progress and report to the the ESG Committee.
The ESG Committee is the central organization for company’s sustainable development. Externally, the committee reviews the ESG reports and identifies sustainable issues of concern to stakeholders. Responding to stakeholders is the foundation of our company's sustainable development, and the communication status with stakeholders is scheduled to be reported to the Board of Directors in May 2025; internally, it formulates corporate sustainability policies, key performance indicators for each functional group, goals, plans, and reviews implementation performance. In addition to regular operations, the Committee tracks 17 sustainable management indicators across five aspects (product research and development management, environmental management, food safety management, sustainable procurement management, and occupational safety management) every quarter and monitors their implementation progress. For details on the sustainable management indicators, please refer to the ESG Report.
In 2024, the Committee reported four times on sustainability-related matters to the board of directors, including: greenhouse gas inventory and verification planning implementation; review of the implementation status and key performance of sustainability work in that year, as well as future work plan; the establishment of an IFRS Sustainability Disclosure Standards Task Force and related matters. The Board of Directors paid attention to ESG and risk management implementation results, and urged the management team to make adjustments when necessary. The Committee listened to the opinions of the Board of Directors to strengthen adjustment items.
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2. Does the Company follow materiality principle to conduct risk assessment for environmental, social and corporate governance topics related to company operation, and establish risk management related policy or strategy? The main period for the data in this report is from Jan.1, 2023 to Dec.31, 2024. The scope of the data is mainly focused on Uni-President ‘s business in Taiwan, including the 5 general factories in Yongkang, Sinshi, Taichung, Yangmei, Zhongli and Hukou.
The ESG committee conducts analysis based on the material principal of substantially report and establishes a systematic process to identify major stakeholders and sustainability issues, including reviewing major issues of the food industry at home and abroad, the impact of the value chain, and integrating relevant data of various departments to assess the significant ESG issues, formulate risk management policies for effective identification, measurement, monitoring and control, and take specific action plans to reduce the impact of the related risk. Based on the assessed risks, relevant risk management policies or strategies are formulated as Note 1.
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3. Environmental Topic
(1) Has the Company set an environmental management system designed to industry characteristics?
All factories of the company establish environmental management systems in accordance with ISO 14001 and continue to pass third-party verification, and conduct annual greenhouse gas inventory in accordance with ISO14064-1 specifications, track emission reduction results and disclose them in the sustainability report and the company's website publicly. (https://www.uni-president.com.tw)
Some major subsidiaries, such as President Chain Store Corporation and Ton Yi Industrial Corp. have also implemented ISO 14001 to establish environmental management systems; however, not all subsidiaries have done so.
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(2) Is the Company committed to improving resource efficiency and to the use of renewable materials with low environmental impact?
  1. Reducing energy consumption is the primary task for carbon reduction in enterprises, which includes replacing fuel oil with low-pollution natural gas and implementing energy-saving projects annually. These projects involve equipment replacement and renovation, equipment parameter optimization, production process control, and other measures. In 2024, the focus of energy-saving projects in each plant of the company was on replacing chillers and improving system operations. Uni-President implements energy management by setting energy-saving targets for each plant. In 2024, the average electricity-saving rate across all main factories reached 2.17%, with a total electricity reduction of 8.22 million kilowatt-hours, a natural gas reduction of 1.83945 million cubic meters, and water savings of 1.42 million liters. Uni-President Enterprises will continue to strengthen the management of electricity-saving rates for all main factories.
  2. We continued to purchase paper packaging materials certified by the FSC TM (Forest Stewardship Council) in the production of aluminum foil for the “MineShine” series and the“Try It!” series. The ratio of FSC TM procurement amount accounted for 46.39% of the total procurement amount of paper packaging materials in 2024.
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(3) Does the Company evaluate current and future climate change potential risks and opportunities and take measures related to climate related topics?
  1. The company's climate change governance framework is overseen by the General Manager, who supervises the Sustainability Development Committee in managing related issues. Under the committee, various working groups are responsible for issue management and impact assessment. The committee reports annually to the Board of Directors on the implementation status of different functional groups.
    Additionally, cross-departmental teams such as the Energy Management Team and Product Groups assess short-, medium-, and long-term risks and opportunities related to climate change. These include immediate and long-term physical risks as well as transition risks associated with policies, products, technology, and reputation. The company actively addresses key issues such as product regulations, climate-related policies and legal requirements, extreme weather events (e.g., typhoons, floods), raw material supply resilience, resource efficiency improvement, and stakeholder concerns. Measures such as promoting product development, setting energy-saving, carbon reduction, and waste reduction targets, and enhancing source safety management are implemented to mitigate the negative impact of climate change on the company.
  2. Following the recommendations of the Financial Stability Board’s (FSB) Task Force on Climate-related Financial Disclosures (TCFD), the company evaluates climate change risks and opportunities. A comprehensive reassessment is conducted every three years, with annual reviews and updates. In 2024, after reviewing industry and issue developments, it was determined that the food manufacturing industry has not encountered new emerging climate risks or opportunities beyond those identified in the 2020 assessment.
  3. The company acknowledges that it cannot remain unaffected by the challenges posed by climate change. In addition to actively implementing energy-saving and carbon-reduction measures at its facilities, the company is committed to strengthening climate risk management mechanisms. This includes conducting holistic assessments and reviews of climate change impacts and formulating governance strategies for the short, medium, and long term to address the challenges brought by climate change.
    The company’s assessment of climate-related risks and opportunities has been disclosed in its Sustainability Report and on its official website: https://www.uni-president.com.tw.
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(4) Does the Company collect data for greenhouse gas emissions, water usage and waste quantity in the past two years, and set energy conservation, greenhouse gas emissions reduction, water usage reduction and other waste management policies? The total greenhouse gas emissions, water usage, and total waste weight for the past two years.
(1) The results of the Company's greenhouse gas inventory, assurance status, reduction policies are listed on page 80 of this annual report under “Greenhouse Gas Inventory and Assurance Status, Reduction Targets, Strategies, and Specific Action Plans”.
(2) Water withdrawal over the past two years
Unit: thousand cubic meters
Year Total water withdrawal Water withdrawal intensity (thousand cubic meters / $10 million)
2023 4,318 0.89
2024 4,647 0.91
(a)The Company approaches water resource management from the perspectives of increasing sources, reducing consumption, and emergency response. It follows a hierarchical management system established by the Energy Management Team to manage water resources. Regular meetings are held to discuss water resource-related issues, formulate policies, review water-saving performance, and advocate water-saving concepts through various means such as posters, slogans, and educational programs, integrating water-saving concepts into every detail of planning, design, production, and office life.
(b) Management Policies for Water Resources:
(1)Control water balance and water recycling rates based on issues related to water consumption fees from the Ministry of Economic Affairs, Water Resources Agency. Monthly consolidation of water resource usage at each plant is analyzed and compared, with an annual target set to ensure water withdrawal intensity is below 1.00 kWh/million NT dollars.
(2)Implementation of water-saving projects in production plants, such as projects for recycling process cleaning water and improving process cooling water consumption.
(3)Monitoring of water resource usage at each plant and water situation information in various regions.
(4)Management and monitoring of wastewater discharge water quality targets.
(5)Establishment of a water emergency response team and development of water restriction contingency plans.
(6)In 2024, the Metal Industries Research & Development Centre conducted an external audit to verify the water recycling rates for 2023 at the Sinshi and Yangmei facilities. The verification results are as follows:
Sinshi:
Water intake: 4,950.8 CMD (tap water: 4,136.8 CMD, groundwater: 0.4 CMD, contracted irrigation water: 813.6 CMD), R2 water recycling rate: 74.48% Yangmei:
Water intake: 4,373.8 CMD (tap water: 4,006.8 CMD, groundwater: 367 CMD),R2 water recycling rate: 84.93%
Note: The R2 water recycling rate excludes the recirculating water volume within cooling towers. (3) The amount of waste generated in the two years
Unit : Metric tons
Year Hazardous waste volume Non-hazardous waste volume Total Waste intensity (Metric tons/$10 million)
2023 2 40,957 40,959 8.43
2024 2 43,354 43,356 8.50
(a) Waste Management Policy: Actively promoting a circular economy mindset and setting key performance indicators (KPIs) for waste reuse. Each year, a waste recycling rate target of over 95% is established, with a focus on resource utilization of soybean pulp, tea residue, sludge, and other materials.
(b) Environmental Benefits of Biogas Power Generation: We completed the installation of the first biogas power generation system at the Sinshi plant in September 2022. This system collects methane produced from the wastewater treatment process for power generation. In 2024, the generated electricity reached 558,337 kWh, which was sold back to Taiwan Power Company, generating revenue of TWD 3.75 million. The estimated power generation for 2025 is expected to reach 559,000 kWh, with projected revenue of TWD 3.80 million.
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4. Social Topic
1) Does the Company set policies and procedures in compliance with regulations and internationally recognized human rights principles?
The Company strictly adheres to relevant labor regulations, supports and complies with internationally recognized human rights norms and principles such as the Universal Declaration of Human Rights, the United Nations Global Compact, and the International Labour Organization's Declaration on Fundamental Principles and Rights at Work. We enact the " Human Rights Policy of Uni-President Enterprise Co., Ltd. " and publish it on our company website to declare our commitment to eliminating any actions that violate human rights. Furthermore, we continuously enhance and improve the management of human rights-related issues. The specific plans and measures including but not limited to the following:
Human Rights Policy Specific plans and measures
Provide a safe and healthy working environment Please refer to the relevant explanation on page 162, regarding the "Protective measures and their implementation for employees' personal safety and working environment" in the section on labor relations.
We adhere to the labor laws and prohibit forced labor. Specific requirements include restrictions on child labor employment, implementation of a leave system, encouragement of work-life balance among colleagues, assistance for employees to maintain physical and mental health, and a minimum of 0.5 hours of rest for every 4 hours of work.
Oppose discrimination, bullying, and harassment. We clearly implement a performance appraisal complaint mechanism, issue a "Statement on the Prevention of Workplace Sexual Harassment" and establish measures to prevent and address sexual harassment. Through education and training, we promote gender equality.
For suppliers and their upstream suppliers, we require the development of management policies and procedures in accordance with the relevant laws and international human rights conventions listed above. Please refer to page 74 of the annual report for an explanation of whether the Company has established supplier management policies that require suppliers to comply with relevant regulations on environmental protection, occupational safety and health, labor rights, and their implementation status.
In addition, a total of 695 colleagues received human rights training for the first time in 2024. In the future, we will continue to pay attention to human rights issues and provide relevant education and training to enhance awareness of human rights protection and reduce the possibility of related risks.
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(2) Has the Company established appropriately managed employee welfare measures (include salary and compensation, leave and others), and link operational performance or achievements with employee salary and compensation? The Company has established appropriately managed employee welfare measures (include salary and compensation, leave and others), and link operational performance or achievements with employee salary and compensation
  1. Employee Compensation Policy:
    The reward which company offers to the employees for the services rendered is measured based on the level of employees’ contribution and value to the Company, and the market averages. It has a positive correlation with the performance of the company's business. It mainly includes basic salary, bonus and fringe benefits. Basic salary is assessed by taking into account of the market averages and issued to the employees; the bonus is considered with each individual and divisional achievement or entire company’s performance.
  2. leave system:
    We implement a comprehensive leave system in accordance with labor laws and regulations. This policy is included in the "Work Rules" and announced to colleagues for their awareness。
  3. Welfare Measures:
    In accordance with legal regulations and considering the needs of employees, we design a range of benefits that employees can enjoy, including employee dormitories, parking lots, lactation rooms, affordable dining options, arranging employee health check-ups, profit-sharing schemes, etc., to ensure that employees have comprehensive welfare systems (such as marriage subsidies, child education subsidies, retirement bonuses, funeral subsidies, maternity and paternity leave, childcare leave, paternity leave, etc.). In cases where colleagues encounter situations such as childbirth, major illnesses, or significant accidents that require an extended period of leave, they can also apply for unpaid leave to balance personal and family care needs.
  4. Retirement system: In compliance with labor standards act and labor pension act, the Company designed employee retirement system to provide relevant issues about retirement, including the qualification of applicants involving employees who have worked over 15 years and reached age 55, over 10 years and reached age 60, and over 25 years, and contribution at minimum 6% of employees’ monthly salary into the pension account based on employees’ insurance level, as well as organization of pension supervisory committee to oversee the contribution and disbursement of the pension. Implementation of the retirement system in 2024, please refer to page 162 of the annual report for details.
  5. Workplace Diversity and Equality:
    The company is committed to providing employees with a respectful and safe working environment, implementing fairness in diversity, compensation, and promotion opportunities. We ensure that employees are not discriminated against, harassed, or treated unfairly due to race, gender, religion, age, political affiliation, or any other conditions protected by applicable laws and regulations.
    Our company values employee diversity and has exceeded the legally required employment of persons with disabilities. The number of employees with disabilities is 1.55 times the requirement under the People with Disabilities Rights Protection Act (legally required: 58; actual: 90). According to regulations, each severely disabled employee counts as two. Additionally, in 2024, Indigenous employees accounted for 0.42% of the total workforce, and we also employ foreign nationals. We respect their cultural customs and have never had any incidents violating their labor rights or human rights.
    Employee Ethnicity Metrics
    Category percentage of employees
    Republic of China nationality 93.22%
    foreign nationality 6.78%
    The Company adopts the principle of equal pay for equal work and equal promotion opportunities regardless of gender. We believe in placing the right person in the right job, regardless of their gender, and women also have the opportunity to be promoted to management positions. In 2024, the average proportion of female employees was 38.04%, and the proportion of women in mid-level and above management positions was 30.96%.
  6. Collective Agreement:
    Based on our respect for and concern about labor rights, we actively engage in negotiations with the labor union through various channels with an open and proactive attitude, fully communicating on various labor-management issues. Since the establishment of our company's labor union, we have been committed to formalizing the negotiation outcomes. With this in mind, the formulation of the "Collective Agreement" is a shared goal of both labor and management, aiming to stabilize labor relations, promote harmony between labor and management, and enhance labor welfare as a top priority. After joint research and negotiation on labor-related matters and approval by the board of directors, our company and the labor union completed the renewal of the "Collective Agreement" on December 20, 2023, which will be effective from January 1, 2024 to December 31, 2026, totaling 3 years. The conclusion of the "Collective Agreement" reflects the efforts and wisdom of both parties and demonstrates our shared commitment to harmonious coexistence between labor and management. We cherish the negotiation outcomes of the "Collective Agreement" and firmly believe that it will contribute to building a more stable and harmonious labor environment while promoting the sustainable development of the Company. The contents of the "Collective Agreement" cover issues such as rewards and benefits, health check-ups, safety and health, and education and training, reflecting our care for employees. Our company and the labor union, based on the spirit of labor-management autonomy and the principle of integrity, have reached consensus during the negotiation process, laying a solid foundation for establishing a more harmonious and stable labor-management relationship. In the future, we will uphold the same spirit, adhere to the concept of win-win cooperation between labor and management, and continuously optimize the channels for labor-management negotiations to achieve the common goal of sustainable business operation.
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(3) Does the Company provide employees with a safe and healthy working environment, with regular safety and health training? 1.Uni-President’s Yongkang General Factory, Sinshi General Factory, Yangmei General Factory, Zhongli General Factory, Taichung General Factory and Hukou Plant were all certified by the occupational safety and health management system ISO 45001. The validity period for each plant is as follows. Yongkang General Factory 2022/12/30~2025/12/29; Sinshi General Factory 2023/1/9~2026/1/8; Taichung General Factory 2022/12/30~2025/12/29; Yangmei General Factory 2022/12/16~2025/12/15; Zhongli General Factory 2023/1/22~2026/1/21; Hukou Plant 2023/2/17~2026/2/16. The company obey and implements safety and health policies in accordance with the Occupational Safety and Health Law and related regulations to build a healthy and happy workplace.
2.Taking compliance with legal requirements, popularizing safety awareness, strengthening communication and consultation, attaching importance to risk management, preventing injuries and diseases, and continuously improving performance as the core concepts, using ISO45001 management system, integrating safety and health related issues throughout the company, proposing effective countermeasures, continuous improvement and promotion Workplace safety and hygiene education, and invest resources to optimize the intrinsic safety of machinery and equipment, strengthen occupational disease prevention, and enhance personnel safety hazard awareness, etc., to create a workplace with zero occupational hazards.
Occupational Safety and Environmental Protection Education, Training, and Promotion Conducted by the Company in the Past Two Years
Year Number of participants in education and training sessions Total person-hours spent on education and training sessions
2023 33,158 79,431.0
2024 30,379 75,116.0
3.In 2024, the Company's disability injury frequency was 0.43, severity rate was 24, and comprehensive injury index was 0.10. There was one minor injury (0.08% of the total workforce in 113), failing to achieve the goal of zero incidents. To ensure the safety and health of employees, the Company has deliberated on improvement measures and implemented them. These include enforcing equipment change management and risk assessment procedures, conducting on-site observations and confirmations, providing safety education and training for all employees, promoting awareness of occupational injury cases, and optimizing the intrinsic safety of equipment, all aimed at ensuring the safety of colleagues during work.
4.In order to protect the hazardous chemicals in the workplace and provide employees with a healthy and comfortable working environment, the monitoring of the working environment is carried out twice a year to grasp the actual exposure of employees, and make improvements according to the results to ensure the safety and health of employees.
5. The Company has established a comprehensive safety and health inspection procedure for the entire organization. To enhance employees' awareness of safety and health, promote self-management, prevent occupational accidents, and achieve the company's management objectives, we conduct regular three-tier inspections on occupational safety and health regulations, occupational safety and health management plans, hazardous chemical labeling and general regulations, workplace environmental facilities, machinery, equipment, and tools management; electrical equipment management, fire equipment management, and other safety and health-related matters. We track and improve audit recommendations and deficiencies, and review deficiencies at the company-wide and each plant's Occupational Safety and Health Committee meetings.
6.In 2024, there were zero fire incidents. Here are the fire risk prevention measures implemented:
a. Collaborated with explosion prevention experts to improve risk management and plan hazardous area layouts.
b. Conducted education and training sessions on "Practical Applications of Explosion-proof Electrical Equipment and Construction" and "Fire Management Strategies."
c. Established dedicated training facilities: in addition to fire extinguisher training, added training on operating fire hydrants and water hoses to enhance initial firefighting and evacuation skills.
d. Conducted monthly self-inspections of fire equipment to ensure their proper functionality and clear emergency evacuation routes.
e. Organized biannual emergency response drills (one in the first half and one in the second half of the year) to familiarize employees with proper evacuation concepts, acquaint them with evacuation routes in work areas, and provide training on operating fire extinguishers and fire hydrants.

Concrete Measures and Implementation Results for Preventing Obesity and Metabolic Syndrome (Three Highs) among Employees:
(1)Health Education on Preventing Metabolic Syndrome:
Organized health education courses on the prevention of chronic diseases related to the “Three Highs” (high blood pressure, high blood sugar, and high blood lipids). Company doctors regularly conduct health consultations with employees at risk, providing health education and care. (2)Healthy Weight Management Activities:
Aimed at helping employees develop healthy eating and exercise habits. Courses related to weight loss were held, such as Weight Loss Nutrition and Low-Carb Diet, Health Starts with You, and Body Shape Management. Employees were also encouraged to share their weight loss experiences to promote continued healthy eating and regular exercise habits.
Item Content
Activity Theme Prevention of Chronic Diseases Related to the Three Highs (Hypertension, Hyperglycemia, and Hyperlipidemia)
Approach (1) Organize health education courses
(2) Enhance health education for individuals with the "three highs" based on National Health Insurance reports
Effectiveness (1) A course on the prevention of chronic diseases related to the three highs and aromatherapy was held on 2024/03/23, with 33 participants.
(2) Weekly consultations are conducted by doctors from Sin-Lau Hospital for relevant personnel.
(3) Health education and care are provided to relevant personnel on-site.
Activity Theme Healthy Weight Management
Approach (1)To help participants establish healthy eating and exercise habits, courses related to healthy weight loss were organized.
(2)A healthy weight loss management camp was held, offering generous rewards to the top three participants in weight loss and to those who lost at least 8% of their initial body weight.
Effectiveness (1)Three weight loss-related courses were held—“Weight Loss Nutrition and Low-Carb,” “Health Starts with You,” and “Body Shape Management”—with a total of 113 participants.
(2)A weight loss management camp was held from May 6, 2024, to July 19, 2024, with 36 participants. The target total weight loss was 50 kilograms, and by the end of the camp, a total of 95.2 kilograms was lost.
(3)On October 29, 2024, awards will be given to the top three participants in weight loss and to those who lost at least 8% of their initial body weight—a total of eight employees. The awards will be presented during a meeting and shared with colleagues to encourage everyone to maintain a healthy body shape and balanced diet.
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(4) Has the Company established effective career development training plans? Adhering to the educational and training philosophy of "Professional Excellence, Career Development, and Lifelong Learning," our company has established a comprehensive talent development system, aligning with our vision, mission, objectives, and strategic deployment.
Within this system, we focus on core, professional, and managerial competencies, as well as holistic well-being and organizational development. Additionally, we incorporate the group's focus on "Character, Brand, and Taste" to design learning roadmaps for different levels, develop annual competency training plans, and implement them accordingly.
Our training programs cover a wide range of areas, including new employee training, core competency training, aesthetic and taste cultivation, leadership training at all levels, business partner development, executive management seminars, marketing talent training, sales training, internal trainer development, job-specific professional training, health and wellness seminars, and arts and humanities lectures. The training is provided to senior, mid-level, and frontline managers, as well as general employees.
In 2024, we conducted 59,456 training sessions, totaling 150,249.5 hours.
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(5) Does the Company’s product and service comply with related regulations and international rules for customers’ health and safety, privacy, sales, labelling and set polices to protect consumers’ rights and consumer appeal procedures? The Company masters and controls the value chain, from raw material, manufacturing process, products, logistics to stores; sets up management mechanisms; continuously tracks product safety information; improves internal reporting mechanism; encourages employees to protect and commit the product safety.
The Company develops management systems and policies to protect personal data and requires each department to manage their consumer privacy. In addition, a personal data management team is structured to conduct internal audits, crisis prevention, educational training and cognitive publicity of personal data.
The Company strictly complies with the applicable government laws and regulations, and formulates internal operational procedures for marketing or advertising creativities review. Marketing contents are reviewed by company’s professional authorities before they are being aired or published.
Product labeling is crucial to the consumer rights and health so that the company clearly stipulates the regulations for managing product label, ensures the accordance of product label with Trademark Law, Food Safety and Health Administration Law or applicable government regulations, and confirms the transparency and safety of the information related to products and services.
Sales specialists are assigned by sales units to serve distributors. They actively examine the implementation of various consumer policies on a non- regular basis, accept and handle consumer complaints, and assist front-line salesman to deal with consumer complaints, making sure the consumer rights are being protected.
The company sets up a service center to listen to consumer opinion and provide information and services related to products via multiple channels (0800 toll-free line, official website, service mailbox, retail channel, etc.). We communicate and negotiate with consumer feedback on quality disputes based on Consumer Protection Act, and seek to achieve reasonable and satisfactory results under the legal norms.
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(6)Does the Company set supplier management policy and request suppliers to comply with related standards on the topics of environmental, occupational safety and health or labor right, and their implementation status? On April 11, 2018, the procurement department of the Company announced "Supplier Code of Conduct" on EP3 Company’s Supplier Portal. The code incorporates issues of ethics, labor safety, social and environmental responsibilities, and requires suppliers to respect employees, be attentive to the safety of working environment, support social and environmental responsibility, comply the laws and regulations of the countries and regions where they operate, and encourage their upstream suppliers to recognize and adopt the code.
The sale and purchase agreement details the issues of corporate social responsibility, integrity, human rights, occupational safety and health, and waste cleanup. If one party fails to fulfill its contractual obligation, the other party may terminate or cancel the contract at any time. Prior to conduct with suppliers, the pollution control, waste removal treatment, energy saving and carbon reduction management, poisoning control, sanitation, staff health shall be listed in Supplier Evaluation standards. Only those qualified can be traded. Also, to reduce the impact on environment, the company aggressively reaches on lightweight packaging materials to develop environmental friendly packages.
The Company has established “Rules for Third Party Pre-evaluation", "Third Party Process Evaluation ", and "Third Party Environmental Safety Evaluation” with legality as the minimum requirement. In addition to the food source management of supply chain, starting from 2021, the company has screened third parties’ industrial and environmental safety and formulated nine major business indicators including environmental safety incidents, industrial safety incidents, labor disputes, labor complaints, and harsh labor treatment. The purchasing unit follows closely to the suppliers’ operation and collects relevant information regarding the nine indicators. Once supplier is found to involve in one of the nine main indicators, the purchasing unit will convene the relevant departments to discuss whether the withdrawal of the supplier shall be activated.
The Company performs supplier pre-assessment/routine evaluation and second-level source verification, and through supplier selection, irregular auditing and counseling, real-time communication over network/telephone, we can realize the sustainability in the daily management of food supply chain.
The supplier evaluation was initially focused on food safety, and since 2021, requirements for environmental safety and occupational safety have been added. Supplier training sessions provide necessary assistance and training based on the level of quality and food safety issues of each supplier. During the evaluation process, explanations and investigations regarding regulatory risks and professional ethics are conducted. In the future, environmental issues and climate change considerations will be incorporated based on the relevance to the supplier's industry.
Evaluations/auditing/ training for suppliers as follows,
Supplier evaluations In 2024, a total of 173 suppliers underwent on-site evaluations, bringing the total number of evaluated suppliers to 436 in the same year. The proportion of suppliers receiving a superior rating reached 97%.
Manufacturers of raw materials/food contact packaging materials must pass ISO22000 food safety management system certification.
Supplier auditing The company has established a Food Safety Audit Team to track suppliers' corrective actions on deficiencies, collaboratively improve quality and technology, and enhance environmental, safety, and hygiene performance.
Supplier training The company has established an online Food Safety Academy to conduct training sessions. Through in-person and online courses, as well as various forms of guidance and communication, it aims to enhance the safety and hygiene of the food supply chain in the industry.
Supplier conference Supplier conferences are held only when necessary. In 2024, after evaluating the effectiveness of the existing management system, no conference was convened.
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5. Does the company reference internationally accepted reporting standards or guidelines, and prepare reports that disclose non-financial information of the company, such as ESG reports? Do the reports above obtain assurance from a third party verification unit? Our company compiles a sustainability report annually to disclose our efforts in promoting ESG development. The report is prepared in accordance with the "Operating Procedures for Listed Companies to Compile and Declare Sustainability Reports" and the latest version of the GRI Standards (Global Reporting Initiative) issued by the Global Sustainability Reporting Association (GRI). Additionally, it is supplemented with industry-specific indicators for the food manufacturing sector. We engage PricewaterhouseCoopers (PwC) to independently provide limited assurance on the ESG report in accordance with the Assurance Standard 3000 issued by the Accounting Research and Development Foundation of the Republic of China for "reasonable assurance engagements other than those involving historical financial information." The ESG report is available for download and viewing on both the official website of our company and the ESG website. None
6.If the Company has established the corporate social responsibility principles based on "Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies" , please describe any discrepancy between the Principles and their implementation:
The Company adheres to its self-established practices in sustainable development without any significant deviations.
7. Other important information to facilitate better understanding of the Company's corporate social responsibility practices:
(1)Environment:
  1. Perform third party inspection yearly 173 third party inspections were performed in 2024.
  2. All production lines have been certified by ISO 22000.
  3. Input NT$342.72million in food safety control and NT$43.26 million in R&D in 2024.
  4. 169 suppliers have achieved ISO 22000 or FSSC 22000 by the end of 2024.
Employee: Signed up collective agreement

(2) The Company was honored as one of the Top 25 International Brands in Taiwan in 2024, received the Excellence Award in the 2024 Health Brand Awards, was recognized as one of the Top 100 Sustainable Corporates in the 2024 TCSA Awards, won the Gold Award in the Food and Beverage Industry Category of the 2024 TCSA Taiwan Corporate Sustainability Report Awards, and Uni-President Enterprises Corporation received the SGS Sustainable Environment Award.
Note: In accordance with the “Regulations Governing the Preparation and Filing of Sustainability Reports by TWSE Listed Companies” issued by the Taiwan Stock Exchange, the sustainability indicators that require enhanced disclosure based on the Company's industry classification have not yet been assured by a certified public accountant. Please refer to the 2024 Sustainability Report for the final figures.


Note 1. Based on the evaluated risks, the following risk management policies have been established:
Material issue Risk Category Risk Description
Environment Environmental and climate change risks (EHS).
  1. The company follows the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) to establish a management framework for corporate climate risks and opportunities. It reviews risk and opportunity management strategies, targets, and outcomes annually and discloses them in the sustainability report.
  2. Each plant follows the ISO 14001 Environmental Management System for environmental management and undergoes external verification. Additionally, the company implements a three-tier internal environmental audit to ensure regulatory compliance.
  3. The company has adopted the ISO 14064-1 greenhouse gas inventory system and product carbon footprint assessments, setting annual carbon reduction targets and implementing energy-saving and carbon reduction initiatives to progressively reduce emissions and carbon intensity.
  4. Training programs and awareness campaigns are conducted to enhance employees’ understanding of environmental protection and climate change, strengthening the company’s capability to manage environmental and climate risks.
  5. Key indicators for air pollution, waste, wastewater, and hazardous substances management are tracked quarterly to minimize the company’s impact on the environment and climate change.
Society Occupational Safety (industrial safety)
  1. Introduce ISO 45001 and CNS 15506 occupational safety and health management systems to ensure the management of the employee’s safety and health.
  2. Promote different types of occupational safety education and training, as well as case promotion to increase the employee’s awareness of occupational safety.
  3. Environmental Protection Team and General Plant/Industrial Park conduct an industrial safety inspection on a periodic basis to jointly prevent occupational hazards through guidance and inspections.
  4. Regularly implement inventories on safety and health-related regulations. By doing this, the requirements or related matters of amendments to regulations are conveyed to each unit to perform regulatory identification for amendments to related standards.
Food Safety
  1. A Food Safety Committee is in place to hold regular meetings to review and resolve issues related to food safety and quality management.
  2. Strengthen food safety risk control – from 2018, Uni-President proposes customer complaint classification tracking and drug residue management goals.
  3. Formulate an inspection policy for affiliates to improve their food quality management.
  4. Install the Food Safety Center Rapid Alert System (FSCRA) to collect related information on the Company’s products. All responsible units are notified immediately so that a response can be made in advance.
  5. We have formulated the “Management Procedures for Regulatory Changes in Products” to assess impacts of changes in food-related laws and regulations. This ensures all products are in compliance with regulatory requirements to prevent damage to consumer health and the Company’s reputation.
Corporate governance Social &Economic topics and Legal Compliance
  1. By establishing a governance organization and implementing an internal control mechanism, we ensure that all personnel and operations of the company truly comply with relevant laws and regulations.
  2. To protect the rights and interests of the Company, the products developed would apply for patent.
Strengthen the functions of directors
  1. Provide directors with the latest regulations, institutional developments and policies.
  2. Provide directors with D&O insurance to protect them from claims which may arise from the decisions and actions taken within the scope of their regular duties.
Stakeholder Engagements
  1. The Company analyzes the significance of mutual impacts between stakeholders and important stakeholders each year to prevent misunderstandings and risks or lawsuits.
  2. Establish various communication channels, to communicate actively and reduce misunderstanding. Set up investor mailboxes to handle and respond to issues of concern of stakeholders.


2.2.7 Climate-related Information of Listed Companies
Items Execution Status
1.Description on the Board and Management’s oversight and governance on climate-related risks and opportunities The Company’s President oversees the “Sustainable Development Committee” in managing sustainability-related issues. The Committee is responsible for formulating corporate sustainability policies, setting key performance indicators (KPIs), goals, and plans for each functional group, as well as reviewing their performance. Regular meetings are held to promote and strengthen the implementation of sustainability initiatives, including climate-related issues. The Committee reports the execution status of each functional group to the Board of Directors annually. Under the Committee, an Environmental Group has been established to manage the environmental management system, ensure compliance with environmental regulations, assess improvements in resource efficiency, and develop climate change response mechanisms. Cross-departmental meetings are held as needed to achieve the goal of environmental sustainability.
2.Description on how the identified climate risks and opportunities impact the company’s business, strategies, and finance (short, mid, long-term) This Company has gone through three stages: collecting information on climate-related risks and issues in the food manufacturing industry, taking stock of climate-related risks and opportunities, and identifying key climate risks and opportunities. From this process, five significant climate risks and one major opportunity have been identified. The assessment of short-term, medium-term, and long-term impacts, as well as adaptation management strategies, is detailed in Appendix 1.
3.Description on the impact extreme climate events and transitional actions have on finance The financial impacts of extreme weather events and transition actions on the Company are detailed in Appendix 1.
4. Description on how the climate risk identification, assessment, and management process is integrated in the overall risk management system The Board of Directors is the highest governing body for risk management in the Company, responsible for approving, reviewing, and overseeing the Company’s risk management policies to ensure legal compliance and the effectiveness of risk management, with the goal of promoting and implementing enterprise-wide risk management. In addition, the “Risk Management Policy” was approved by the Board in 2020 as the primary basis for the Company’s risk management practices. To oversee overall risk management, the Company has established a Risk Management Committee, which regularly assesses internal and external environmental changes and, based on resolutions of the Board, sets priorities and key areas for risk control, including potential physical and transition risks arising from climate change. Each responsible unit for different risk categories is in charge of monitoring risks, formulating implementation plans and response measures, and conducting regular evaluations to prevent and control related risks. The Risk Management Committee is responsible for submitting an annual report on the implementation of the risk management policy to the Audit Committee and the Board of Directors, along with any necessary recommendations for improvement. For further information, please refer to Appendix 2.
5. Should scenario analysis is used to assess the Company’s resilience in face of climate change risks, explanations on the scenario, parameters, hypothesis, analysis factors and major financial impacts should be provided Current regulations do not yet require the disclosure of scenario analysis. Our company has not yet adopted scenario analysis as an assessment tool; however, internal discussions, evaluations, and implementation planning are ongoing.
6. Should there be transitional programs in response to managing climate-related risks, please explain the program’s content and metrics and targets used to identify and manage physical and transitional risks The adaptation management operations of our company in response to managing climate risks are outlined in Appendix 1, including adaptation management strategies, indicators, and goals.
7. Should the internal carbon pricing is used as the planning tool, the pricing mechanism should be explained To enhance internal awareness of carbon pricing, Uni-President officially implemented an internal carbon pricing mechanism starting in January 2024. In line with the Ministry of Environment's carbon fee standards, a rate of NT$300 per ton of CO₂e is set as the internal carbon fee benchmark. The head office collects the carbon fee from each business unit, which is then allocated to a carbon fee fund. The purpose of the carbon fee is to incorporate carbon costs into our investment and operational decision-making. Specifically, the internal carbon price is included in cost-benefit analyses to evaluate investments such as energy-saving technologies, green building certifications, and retrofit projects.
Uni-President has set carbon reduction targets, aiming for a 38% reduction by 2030 compared to 2005, when emissions totaled 236,000 metric tons. In 2024, the Company achieved a total electricity reduction of 8.22 million kWh and a natural gas reduction of 1.839 million cubic meters. The average electricity savings rate across all major plants reached 2.17% in 2024. Compared to 2005, emissions decreased by 66,600 metric tons in 2024, representing a 28% reduction. At NT$300 per ton, this equates to a total savings of NT$19.98 million.
8. Should climate-related targets are in place, information such as their scope of action, GHG emissions, planned timeline, and yearly achieved progress should be stated; for targets achieved through carbon offset and RECs, the source of offset amount and number of RECs should be stated
  1. 1.Group Carbon Reduction Target: Reduce carbon emissions intensity (Scope 1 and 2) by 1.0% annually.
    Company’s Short-Term Carbon Reduction Target: Reduce carbon emissions intensity (Scope 1 and 2) by 1.5% annually.
    Medium- to Long-Term Target: Reduce Scope 1 and 2 emissions by 38% by 2030 compared to 2005 levels.
    Please refer to Appendix 3.
  2. Covered Activities:
    (1) Continuously promote factory energy-saving projects and introduce energy-efficient equipment, including: adoption of magnetic bearing chillers, replacement with high-efficiency motors, conversion of fluorescent tubes to LED lighting, and installation of solar panels on idle rooftops to supply power to offices or stores—continuously expanding green energy use.
    (2) Planning and utilization of renewable energy, ongoing construction of green energy facilities (including biogas power generation and solar power plants), and continued exploration and planning for the adoption of carbon offset technologies such as nature-based carbon sinks, carbon capture technologies, and carbon trading.
  3. Implementation Timeline:
    (1) Short Term: Utilize high-efficiency equipment and processes, including ongoing installation of solar panels and the purchase of green electricity.
    (2) Long Term: Convert all fuel-based equipment (vehicles, boilers, ovens) to electric power, and gradually increase the use of renewable energy to achieve 100% green energy usage and reach carbon neutrality by 2030.
    (3) In 2024, electricity savings amounted to 8.22 million kWh (saving NT$28.52 million), and solar power generation reached 126 thousand kWh (saving NT$634 thousand), resulting in a total savings of NT$29.154 million.
    (4) By 2025, power generation is expected to reach 559,000 kWh, with anticipated benefits of approximately NT$3.8 million in revenue.
9. GHG inventory and assurance status, and reduction goals, strategies and specific action plans To be additionally filled in sections 1-1 and 1-2 below.


1-1 Greenhouse Gas Inventory and Assurance Status for the Last Two Fiscal Years
1-1-1Greenhouse Gas Inventory Information
Specify the greenhouse gas emissions (metric tons CO2e), intensity (metric tons CO2e per million NTD), and data coverage scope for the last two years
The parent company should begin conducting the inventory starting from 2021.
The subsidiaries included in the consolidated financial statements should begin conducting the inventory starting from 2023.
The consolidated company has established a greenhouse gas (GHG) inventory mechanism in accordance with the GHG Protocol standards. Starting from 2023, the company will conduct annual regular inventories for both the parent company and the subsidiaries included in the consolidated financial reports. Based on the operational control approach, the most recent two years of greenhouse gas inventory data are as follows:
2023 (tons CO2e) 2023 GHG Emission Intensity (tons CO2e / million revenue) 2024 (tons CO2e) 2024 Year GHG Emission Intensity (tons CO2e / million revenue)
Parent Company Scope 1 64,903 3.48 62,459 3.32
Scope 2 104,018 106,789
Subtotal 168,921 169,248
Consolidated Financial Statements (All Subsidiaries)< Scope 1 938,626 4.76
Scope 2 2,023,487
Subtotal 2,962,113
Total 3,131,362

1-1-2 Greenhouse Gas Assurance Information
Explanation of the Assurance Status for the Most Recent Two Fiscal Years as of the Printing Date of the Annual Report, including the scope of assurance, assurance provider, assurance standards, and assurance opinions

Greenhouse Gas Emissions, Intensity, and Data Coverage for the Past Two Years for the Company:
  1. The 2024 inventory scope includes the Yongkang Plant, Xinshi Plant (including the Ice Cream Factory and Chilled Food Factory), Taichung Plant, Yangmei Plant (including the Ruifang Spring Water Factory), Zhongli Plant (including the Madou Bread Factory), TMR, logistics warehouses, Taipei Branch, Kaohsiung Office, Neihu Office, Wugu Office, Hukou Park (including the Ice Factory), and other facilities. The inventory was completed following the operational control approach as per ISO 14064-1:2018 requirements and verified by SGS.
  2. The Hukou Park's energy management received ISO 50001:2018 certification in 2024 and obtained SGS certification on January 15, 2025.
Parent Company 2023 (tons CO2e) 2023 GHG Emission Intensity (tons CO2e / million revenue) 2024 (tons CO2e) 2024 Year GHG Emission Intensity (tons CO2e / million revenue)
Scope 1 64,903 1.34 62,459 1.23
Scope 2 104,018 2.14 106,789 2.09
Scope 3 1,398,218 28.78 1,481,601 29.06
Total 1,567,140 32.25 1,650,849 32.38
  1. The Company Confirms: The total greenhouse gas emissions disclosed for 2024 are 1,650,849 tons of CO2e. The verification was conducted by the verification organization Taiwan Inspection and Certification Company (SGS) following ISO 14064-3 standards. The verification opinion for Scope 1 and Scope 2 is reasonable assurance, while Scope 3 is limited assurance.
    The total greenhouse gas emissions disclosed for 2023 are 1,567,140 tons of CO2e. The verification was conducted by Taiwan Inspection and Certification Company (SGS) following ISO 14064-3 standards. The verification opinion for Scope 1 and Scope 2 is reasonable assurance, while Scope 3 is limited assurance. Some key subsidiaries have completed verification, but all subsidiaries are planned to complete verification by 2027.
  2. For details on the company's emissions in Scope 1, Scope 2, and Scope 3, please refer to Appendix 4.

1-2 1-2Greenhouse Gas Reduction Targets, Strategies, and Specific Action Plans
Description of the Greenhouse Gas Reduction Baseline Year and its data, reduction targets, strategies, specific action plans, and the achievement status of the reduction targets.

I. Carbon Reduction Goal:Reduce carbon emission intensity (Scope 1 & 2) by 1.0% annually.
II. Carbon Reduction Strategies
  1. Short-term: Utilize high-efficiency equipment and processes, including continuous installation of solar photovoltaic systems and the purchase of green electricity.
  2. Long-term: Transition all fuel-powered equipment (vehicles, boilers, ovens) to electricity, gradually expand the use of renewable energy, and achieve full green energy adoption to reach carbon neutrality by 2050.
III. Specific Action Plans
  1. Continued Implementation of Energy-Saving Projects in Factories;Introduce energy-efficient equipment, including adoption of magnetic levitation chillers, replacement of motors with high-efficiency models, replacement of fluorescent tubes with LED lighting, utilization of idle rooftops for solar power generation to supply offices or retail stores and continue expanding the use of green energy.
  2. Renewable Energy Planning and Utilization;continue developing green energy infrastructure, including biogas power generation and solar power plants;monitor and plan for the adoption of ecological carbon sequestration, technological carbon capture, carbon trading, and other carbon offset technologies.

Appendix 1
Climate risks and opportunities Potential impact to Uni-President Time interval Financial impact Adaptive management strategy Management Target
Physical risks
Increase of severity of extreme weather events such as typhoons, floods and droughts
Faced with increasing probability of extreme weather events, our supply chain for raw materials may lead to disruption, or we may need to increase the number of days for storage of raw materials and products due to droughts or water scarcity. In addition, extreme weathers may cause damage to our plant equipment, raw materials or products, and road disruptions may result in difficulties in transporting raw materials or power or water outages, which may affect the production. Short-term
(less than three years)
  1. Increasing the number of days for storage of raw materials/products requires additional rented warehouses
  2. Disruptions in the transportation of raw materials or products results in an increase in warehousing costs
  3. Equipment damage results in asset value damage
  4. Damages in raw materials or products results in an increase in operational costs and decrease in revenue
  1. Production process adjustment, change the order of production according to material shortage and water shortage time
  2. For intermittent production of products, the priority is to produce products with a short shelf life of raw materials.
  3. Establish a Water Resources Response Team to monitor the water consumption efficiency in the plant
  4. Sign a water supply agreement with water suppliers to give priority to supplying water to the plant in the event of water shortage
  5. In the event of a Level 1 water shortage, initiate response measures such as switching plants for production or production reduction
  6. Rent generators for power outages
  7. Avoid flooding areas when selecting plant locations
  8. Take out disaster insurance policy for plants to reduce financial impact
  9. Plan emergency response mechanisms and regularly conduct risk assessments
  10. Purchase raw materials from different production areas to diversify risks
  1. Monitor water conditions and continue to optimize response measures and management mechanisms
  2. Continue to optimize the efficiency of water consumption in each plant and introduce water saving projects
  3. Diverse tea raw material supply establishment
  4. Stable high quality and quantity of domestic and overseas dairy sources
  5. Refine source safety management and reduce procurement risks of raw materials
  6. Maintain a good relationship with large international suppliers by obtaining quotations and procuring from them
  7. Enhance Outsourcing Procurement Capability
Transformation Risk
Requirements and monitoring of existing products and services
As there is growing emphasis on sustainable products, we may begin to impose related regulations on products, or require reducing plastic used for packaging and product carbon footprint investigation. If our products are not labeled in accordance with related regulations, fines may be imposed due to violation, while the plastic reduction plan for product packaging and carbon management tool introduction will increase our R&D and product carbon management costs. Mid-term
(three to five years)
  1. Fines imposed due to violation of regulations results in an increase in operating expenses
  2. Product carbon footprint verification expenditures results in an increase in operating expenses
  3. Alternative materials and packaging R&D increase operating costs; at the same time, due to the light weight of products, waste treatment expenses are decreased
  1. TThe Commercialization R&D Institute, FSC and Production Units immediately grasp new product packaging label policies, while making new labeling requirement in advance
  2. The "Packaging Label Review Process" has been set up. Each business unit, R&D unit, the Strategic Marketing Group, the Production Plant and the QC Unit of the FSC work together to prevent improper labeling and marketing
  3. There is also a "Packaging Materials Technology Team" in place for the research and development of lightweight packaging materials and material substitution
  1. Product labelling is in compliance with regulatory standards
  2. Introduction of most suitable, environmental and functional packaging material
Transformation Risk
Climate-related policy
The government is gradually amending its regulations for greenhouse gas emissions and renewable energy sources in response to the worldwide net-zero transformation. In 2023, Taiwan promulgated the Climate Change Response Act, setting the precedent for the imposition of carbon fees in 2026. It is anticipated that Uni-President will be influenced by the effect of carbon fees, leading to a rise in production costs. In addition, big energy users are subject to renewable energy regulations, plus the self-government ordinances promulgated by Tainan City, Taichung City, and Taoyuan City as they pursue a lowcarbon city; the ordinances stipulate that big energy users install a certain proportion of renewable energy capacity locally. Having production factories in all three cities, Uni-President expects itself to face increased equipment installation cost and production cost. Mid-term
(three to five years)
  1. Paying a carbon fee causes production costs to rise.
  2. Payment of violation fees results in an increase in operating expenses
  3. Due to renewable energy regulations, depreciation of equipment is increased, operating costs increased (procurement of renewable energy power certificates), or operating expenses increased (payment of allowance)
Annual Organizational Energy Use and Greenhouse Gas Emissions Inventory and Performance Evaluation
Introduction of Product Carbon Footprint
Implementation of Energy-saving and Carbon-reduction Projects:
In 2024, total energy savings amounted to 8,220.22 thousand kWh, with natural gas reduction of 1,839.45 thousand cubic meters, water savings of 1.42 thousand tons, and a reduction of 7,525.4 tons of CO2e.
Installation of Biogas Power Generation Equipment:
In 2024, power generation reached 558,337 kWh, and a total of 3.75 million NTD in revenue was generated from selling the electricity back to Taiwan Power Company (Taipower). Installation of Solar Photovoltaic Equipment:
In 2024, solar photovoltaic equipment was installed, generating 8,578 kWh of electricity, which resulted in a reduction of 4.24 tons of CO2e.
The annual average electricity savings rate for each plant from 2020 to 2024 is > 1% (with the average electricity savings rate for 2024 being 2.17%).
For Categories 1-2, the carbon emission intensity decreases by 1.5% annually (Carbon emission intensity = Carbon emissions (tons) / Revenue (million NTD)).
Transformation Risk Stakeholder concerns
  1. To increase consumers' awareness of sustainability, NPO and NGO organizations proactively promote carbon reduction, plastic reduction products and related actions to change consumption behaviors of consumers. If we do not make a timely response or launch related products, it may affect our product sales.
  2. Faced with the pressure of many sustainability ratings, a poor sustainability rating may affect the willingness as to whether an investor will make an investment, as well as the consumers' sense of brand identity.
Mid-term
(three to five years)
  1. If sustainability performance is poor, it may lower an investor's willingness for investment, further increasing borrowing costs
  2. A consumer's purchasing willingness is affected due to sustainability brand image or lack of sustainable products, resulting in a decrease in revenue
  1. Continue to invest in the R&D of new types of bakery, fresh food, and high nutrition products and processes
  2. Proactively develop and expand lightweight and optimal packaging materials
  3. Carry out surveys on a regular basis to get hold of issues concerned by stakeholders
  4. Continue to invest in the research of the possibility of plastic reduction while maintaining the quality of products
  1. Continue to refine quality products
  2. Introduction of most suitable, environmental and functional packaging materials
Transformation Risk Raw materials management resilience The intensification of climate change and geopolitical risks may affect the timeliness and stability of raw material supply, leading to increased raw material costs or disruptions in the raw material supply chain. Therefore, we need to enhance the diversity of raw material sources and increase the stability of the supply chain to respond to various risk scenarios. Mid-term
(three to five years)
  1. Unstable supply prices of raw materials result in an increase in operating costs
  2. Alternative material selection and R&D results in an increase in operating costs
  1. Stable management of raw material sources
  2. Come up with different formulas to handle short-term shortages of raw materials.
  3. Frequently assess the availability of goods to bolster the stability of the supply chain.
  1. Seek an alternative supplier of raw materials and a mechanism for substitute materials.
  2. Stable high quality and quantity of domestic and overseas dairy sources
  3. Refine source safety management and reduce procur
Opportunity
Improve resource utilization efficiency
We continue to enhance product yields and reduce food waste through process improvement. At the same time, we promote waste recycling and reduction to improve waste treatment efficiency. By doing this, we increase the opportunities to create new markets while reducing waste treatment costs. Short-term
(less than three years)
  1. Waste treatment expenses are reduced as a result of the promotion of waste recycling and reduction of the weight of waste
  2. Due to the improvement of production efficiency, raw material consumption is reduced, decreasing operating costs
  1. Installing sludge dryers and expanding the possibility of resource utilization of tea residue in the future
  2. Evaluate utilization of soybean residue and set up biogas power generation
  3. Resale of anaerobic sludge
  4. Carry out product process improvement through the technologies to reduce raw material consumption
Waste recycling rate over 95.0%


Appendix 2
Risk Category Risk Description Operational situation of risk management adaptation.
Environmental and climate change risks (EHS).
  1. If a significant environmental regulation violation occurs, it will impact the image of the company and its brand.
  2. Extreme weather events may potentially damage factory equipment, raw materials, or products, resulting in financial losses for the Company.
  1. The company follows the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) to establish a management framework for corporate climate risks and opportunities. The management strategies, goals, and outcomes for risks and opportunities are reviewed annually and disclosed in the sustainability report.
  2. Each plant follows the ISO 14001 Environmental Management System for environmental management and undergoes external verification. Additionally, the company implements internal environmental protection level-three audits to ensure compliance with regulations.
  3. The company has implemented the ISO 14064-1 greenhouse gas inventory system and product carbon footprint, set annual carbon reduction goals, and executed energy-saving and carbon reduction programs to reduce emissions and carbon emission intensity year by year.
  4. Educational training and relevant information dissemination are conducted to enhance employees' awareness of environmental protection and climate change, strengthening the company's capacity to manage environmental risks and address climate-related risks.
  5. Quarterly tracking of air pollution, waste, wastewater, and hazardous materials management indicators is performed to reduce the impact of operations on the environment and climate change.


Appendix 3
2024 target 2024 Target Achievement Status Short-term target (2025) Mid-to Long-term Goal (2030)
  1. The annual average power saving rate of each general plant is >1%
  2. Lower the GHG emmission intensity of Scope 1 and 2 by 1.5% per year
  1. Average power saving rate was 2.17%
  2. A 4.5% drop in Scope 1 and Scope 2 greenhouse gas emission intensity was observed
  1. The annual average power saving rate of each general plant is >1%
  2. Scope 1 and Scope 2 greenhouse gas emission intensity decreases by 1.5% annually
Scope 1 and Scope 2 greenhouse gas emissions in year 2030 decreased by 38% compared to year2005.
The waste recycling rate in the production plant is kept at 95% or higher The waste recycling rate in the production plant was 95.70% The waste recycling rate in the production plant is kept at 95% or higher The waste recycling rate in the production plant is kept at 95% or higher
Annual COD average intensity below 48 mg/L COD average intensity was 45.07mg/L Annual COD average intensity below 48 mg/L Annual COD average intensity below 40 mg/L
Continue to enhance raw material utilization rate, with soybeans of 97.5%, tea leaves of 96.00% and fresh milk of 96.82%.
  1. Soybeans: 96.07%, not meeting the target. The extraction rate of soybean juice has significantly declined due terial utilization rate, with soybeans of to the impact of climate variations on soybean growth.
  2. Tea leaves: 95.23%, not meeting the target. As an agricultural product, the extraction rate of tea leaves has decreased compared to last year.
  3. Fresh milk yield: 96.53%, not meeting the target. In 2024, fresh milk production decreased by 5.53%, leading to a decline in yield due to fixed losses in the production process. The utilization rate of tea leaves is 95.45%, meeting the standard.
Continue to enhance raw ma 96.5%, tea leaves of 95.5% and fresh milk of 96.70%. Continue to enhance raw material utilization rate
  1. Continue to optimize the efficiency of water consumption in each plant
  2. Introduce water saving programs, while monitoring water conditions and continuing to optimize response measures and management mechanisms
  3. Water Withdrawal Intensity < 1.00 million liters / 100 million NTD (revenue)
  1. Save the consumption of fresh water by 1.42 thousand tons
  2. Water Withdrawal Intensity in 2024: 0.90 million liters / 100 million NTD (revenue)
  1. Water Withdrawal Intensity < 1.00 million liters / 100 million NTD (revenue)
  2. Continuously optimize water resource utilization efficiency across all plants.
  3. Actively implement water-saving projects, monitor water conditions, and continuously enhance response management mechanisms.
Water Withdrawal Intensity < 1.00 million liters / 100 million NTD (revenue)

Appendix 4
2024 Uni-President Corporation Greenhouse Gas Emission Categories and Emission Volumes (For data coverage, please refer to page 63 of this annual report)
Emission Sources Emissions (tons CO2e)
Dirdct Emission Sources Scope 1 62,459
Indirect Emission Sources Scope 2 106,789
Scope 3 1,481,601

Emission Sources Emissions (tons CO2e)
Scope 1 (Category 1) Stationary Combustion Emissions 53,143
Mobile Combustion Emissions 422
Process Emissions 446
Fugitive Emissions 8,449
Scope 2 (Category 2) Purchased Electricity 103,109
Purchased Energy 3,680

Emission Sources Emissions (tons CO2e)
Scope 3 (Category 3) Upstream Transportation and Distribution 63,418
Downstream Transportation and Distribution 45,055
Employee Commuting 3,380
Business Travel 973
Scope 3 (Category 4) Purchased Goods 1,035,013
Disposal of Solid and Liquid Waste 2,659
Scope 3 (Category 5) Downstream Leased Assets 11,906
Investments 319,197