Topoint Environmental Policy and Achievements

Topoint has established an environmental policy emphasizing compliance with regulations, encouraging suppliers to adhere to standards, thorough planning and monitoring of pollution control, and diligent waste reduction and recycling. The policy also promotes employee health and well-being, continuous commitment to energy conservation, robust system controls, and high energy use efficiency.

Based on the ISO14001 Environmental Management System, Topoint regularly audits its internal environmental management system through the PDCA (Plan-Do-Check-Act) improvement cycle to ensure appropriateness and effectiveness of overall operations. Topoint Taiwan completed the ISO14001:2015 recertification in December 2017 and will complete its triennial system recertification in January 2024. The current certificate is valid until December 20, 2026. Topoint Shanghai obtained ISO14001 certification in 2010 (Original version is ISO 14001:2004) and completed the ISO14001:2015 recertification in October 2024. The current certificate is valid until January 23, 2028.

Topoint Taiwan 's environmental management achievements for 2024 and its 2030 targets are as follows:
• In 2025, Topoint Taiwan the intensity of greenhouse gas emissions (CO2e/ Revenue) decreased by 31.38% compared to 2023 (the base year). The 2030 target is a 30% reduction compared to 2023.
• In 2025, Topoint Taiwan the intensity of total water use decreased by 11.29% compared to 2021. The 2030 target is a 30% reduction compared to 2021.

Energy Resource Management

In accordance with the Sustainable Development Roadmap for TWSE/TPEx-Listed Companies; issued by the Financial Supervisory Commission (FSC), Topoint continues to promote the inventory, verification, and disclosure of ISO 14064-1 organizational greenhouse gas (GHG) emissions, gradually expanding the organizational boundary to cover both the parent company and its consolidated subsidiaries.

The organizational boundary for the 2025 external verification covers four operating sites: Topoint Taiwan, Topoint Shanghai, Shanghai Ringpoint Nano Material, and Unipoint. The year 2023—when these sites were first fully covered, inventoried, and externally verified—serves as the baseline year for greenhouse gas (GHG) management.

In 2025, the total greenhouse gas (GHG) emissions within the organizational boundary were 28,583.277 metric tons of CO₂e, consisting of Scope 1 emissions of 617.0080 metric tons of CO₂e, Scope 2 emissions of 19,318.6462 metric tons of CO₂e, and Scope 3 emissions of 8,647.6223 metric tons of CO₂e. This represents an increase of 5,007.9810 metric tons of CO₂e compared to the baseline year 2023 total emissions of 23,575.296 metric tons of CO₂e. Specifically, Scope 1 emissions decreased by 690.9488 metric tons of CO₂e, Scope 2 emissions increased by 2,532.0907 metric tons of CO₂e, and Scope 3 emissions increased by 3,166.8389 metric tons of CO₂e relative to 2023.

Between 2023 and 2025, greenhouse gas emissions within the organizational boundary showed an upward trend, primarily driven by increased order demand and higher production line capacity utilization. The resulting growth in electricity demand led to an increase in Scope 2 emissions—which are predominantly electricity-based—serving as the primary driver of the overall change in emissions.

Regarding Scope 3, relevant indirect emissions also increased slightly alongside business growth, alignment in direction with the scale of operations. In contrast, Scope 1 emissions accounted for a lower proportion, having a limited impact on the total. Overall, the emission growth primarily reflects operational expansion and increased production activities, representing a structural shift driven by business growth.

Regarding greenhouse gas (GHG) emission intensity, the emission intensity within the organizational boundary in 2025 was 6.0842 metric tons of CO2e / NT$ million, representing a 31.38% reduction compared to 8.8666 metric tons of CO2e / NT$ million in 2023. This indicates that revenue growth outpaced the increase in emissions, significantly lowering carbon emissions per unit of revenue and demonstrating continuous improvements in operational efficiency.

Energy Saving and Carbon Reduction Projects throughout the years include:

1. Replacing air conditioning equipment with high performance units.
2. Installing a frequency transformer for the cooling tower fans to modulate operation speeds. The difference between effluent temperature and wet-bulb temperature of the cooling tower was used as the basis for fan speed control.
3. Complete lighting replacement project. All conventional indoor lighting devices were replaced with high-performance and energy-saving LED lighting.
4. Using natural ventilation or adding fans and ventilators in public areas to reduce the loading of air conditioning units.
5. Continue to promote energy saving and carbon reduction concepts to all fellow employees.

Water Resource Management

Tap water is the primary source of water used at Topoint, mainly for production processes, with the remaining used for domestic purposes. Topoint Taiwan’s intensity of total water use per NT$1 million in revenue was down 11.29% compared to the base year.

Topoint is well-aware of the scarcity of water and has implemented water conservation measures for both our production processes as well as domestic use. These measures include:

• Dynamic activation of the cooling towers to reduce evaporation, dissipation, and splattering of coolant fluid of the air conditioning system, and adding a coolant processing apparatus.
• Installing a process water recycling and processing apparatus, allowing treated water to be recycled and reused.
• Completely replace equipment with water-conserving models to reduce domestic use.

Waste Management

The types of waste generated by Topoint Taiwan's processes are mainly general industrial waste, with no hazardous waste produced. Adhering to the 4R principles (Reduce, Reuse, Recycle, Replace), we recycle reusable resources and manage substances from the source to prohibit, replace, or reduce the use of environmentally impactful materials. In 2025, the total weight of waste generated by Topoint Taiwan reached 116.2 metric tons, decreased by 1.06% compared to the base year. In 2026, we will continue to promote projects such as packaging material recycling and reduction of domestic waste to achieve waste reduction from the source. 

For Topoint Shanghai, the total amount of hazardous waste in 2025 was 40.5 metric tons. The treatment process was effectively monitored and controlled, with contracts established with legal professional waste treatment companies to handle waste through incineration and physical treatment, with annual reporting to local environmental authorities.

In response to the penalty imposed in 2025 for improper waste disposal, Topoint conducted a thorough review of its waste management system and nitiated the phased implementation of the “Metal Waste Recycling Program.” This program, carried out in collaboration with waste treatment contractors, focuses on collecting and recovering scrap and offcuts generated from metal bar processing, restoring them into reusable metal raw materials. The initiative aims to reduce resource consumption and environmental impact while progressively building a green circular regeneration system. This effort not only addresses the need for management improvements but also embodies the principles of circular economy, steadily advancing toward the Company’s sustainability goals.

Recycling and Reuse of Finished Products and Packaging Materials

In 2025, Topoint Taiwan and Topoint Shanghai had 31 and 40 customers, respectively, participating in Topoint's green recycling program. Topoint Taiwan recycled approximately 10.2 million units of reusable products and packaging materials from customers, accounting for about 86.5% of the shipments. Meanwhile, Topoint Shanghai recycled 11.04 million units of reusable products and packaging materials, accounting for about 82.4% of the shipments. Overall, the reusable products and packaging materials volume of Topoint Taiwan and Topoint Shanghai increased compared with the previous year. However, due to higher shipment volumes in 2025, the recovery rate as a percentage of total shipments declined. Topoint will continue to promote and implement recycling actions internally and externally, aiming for a recycling rate of ≥85% in 2026.