ASEH is committed to the following:

• Ensure that our business operations and value chain activities are not located in globally or nationally designated biodiversity hotspots, or near the surroundings of hotspots and ecotones, to prevent negative impacts on protected species.

• If any of our business operations or value chain activities produce any negative impacts on the biodiversity or ecosystems, we will apply the mitigation hierarchy of Avoidance, Minimization, Restoration and Offsetting to mitigate the impacts and work towards the No Net Loss (NNL) target.

• Adopt an approach with regional characteristics to periodically assess the dependency and impact on the provision, regulation, support and cultural services of the ecosystems. Regularly monitor and disclose the biodiversity and ecosystem risks from our business operations and activities. Establish strategies for the corresponding actions, targets and goals, and regularly publish reports on the progress and achievements.

• Ensure that no deforestation is part of our business operations and activities across the value chain by establishing a system to monitor and strictly comply with international and national forest conservation regulations. Engage actively with suppliers and/or partners on future reforestation to compensate current forest loss (no net deforestation) and work towards the target of ending all deforestation (no gross deforestation) by 2030.
  

To comply with our biodiversity and No Deforestation policy, and in line with the Taskforce on Nature-related Financial Disclosures (TNFD), ASEH collaborated with external partners in 2023 to create a risk assessment mechanism for evaluating the effects of business operations on biodiversity by applying the TNFD-LEAP approach. Beginning with our facilities in Taiwan, we will conduct assessments on our dependencies and the impacts on nature, identify corresponding risks and opportunities, and establish strategies and performance indicators. The assessment approach will be gradually rolled out at our overseas sites and included in our TNFD report to be published in the future.

Guided by the global targets adopted at the 15th Conference of the Parties to the United Nations Convention on Biological Diversity, specifically, the effective conservation and management of at least 30% of the world’s lands, ASEH required its subsidiary, Siliconware Precision Industries (SPIL), to not only comply with regulations in the construction of new buildings at the CTSP Huwei Park, but go a step further and assume responsibility for the ecological restoration of nearby parklands. ASEH and SPIL initiated the parkland restoration plan in 2023, focusing on growing native vegetation. In addition, by applying food forest concepts, we are aiming to build a model industry park that demonstrates leadership in ecological restoration, environmental education, and local community engagement.