Sustainability Taxonomies

Taiwan Mobile evaluates whether our economic activities are sustainability taxonomy-eligible, and further assesses whether they are taxonomy-aligned, based on the definitions of 14 Enabling Activities and measurement methods outlined in the "Taiwan Sustainable Economic Activity Recognition Guidelines 2.0"(announced in December 2024), which serves as a localized version of the EU Taxonomy. As the current Guidelines do not specifically cover the telecommunications and technology sector, their applicability to Taiwan Mobile's business activities remains limited. Consequently, the taxonomy-eligible portion reflected in the Company's disclosures may appear relatively modest compared with sectors directly addressed by the Guidelines. Nevertheless, Taiwan Mobile voluntarily maps and assesses the eligibility and alignment of our business activities against this framework to enhance transparency and accordance with international practices. The Company will continue to monitor potential future guidelines specific to the telecom sector and reflect them in our disclosures when available.

Assessment Process and Scope of Disclosure

Taiwan Mobile's sustainability taxonomy assessment process comprises 4 stages:

1. Activity Inventory and Mapping

We conduct an inventory of all sustainability-related economic activities through cross-departmental workshops for mapping activities that have substantial relevance to the definition provided in the "Taiwan Sustainable Economic Activity Recognition Guidelines 2.0".

2.Identification of Enabling Activity Categories

Based on their nature, identified activities are mapped to their corresponding category among the 14 Enabling Activities under the Guidelines. We confirm their applicability and compliance with relevant internal units. Taiwan Mobile has categorized eligible economic activities into four major areas:Renewable energy generation, installations, and related equipment:

• Activities that enable renewable energy generation, including the construction, operation, and maintenance of self-use solar/wind facilities, as well as related equipment procurement.
• Manufacture of energy-efficient equipment and application of energy-efficient technologies:
  
  Deployment of green data center technologies, high-efficiency 5G base station equipment, AI data center energy-saving cooling solutions, and procurement of energy-efficient equipment.

• Engineering, equipment, and consulting services for climate change adaptation: Enhancing the resilience and adaptation capacity of ICT infrastructure against physical climate risks (e.g., flooding, heatwaves) to address climate change and net-zero goals through industry-academia cooperation.
• Other low-carbon and circular economy technologies:
  
  Deployment of third-party certified low-carbon or circular technologies, including certified pre-owned boxed phones, device trade-in, and recycling for resource reuse.

3. Alignment Verification

We verify whether the identified activities satisfy the "Do No Significant Harm" (DNSH) criteria for other environmental objectives and comply with Minimum Safeguards (e.g., human rights and labor rights). Activities meeting both criteria are officially classified as "Taxonomy-Aligned."

4. Results Disclosure

Taiwan Mobile summarizes the activities meeting the sustainability taxonomy criteria in the table below for formal disclosure.

The following presents the results for FY2025 :

In addition to quantitative financial disclosures from core operations, Taiwan Mobile attaches great importance to natural capital and biodiversity, integrating natural carbon sinks into our overall corporate sustainability strategy. Through the Taiwan Mobile Foundation (TWMF), Taiwan Mobile actively invests in the "Taiwan Mobile Blue Carbon Mangrove Restoration Project" and the " TWM Hynobius Conservation Program," deeply implementing the spirit of Research, Development, and Application of Natural Carbon Sink Technologies (Activity No. 9) and Establishment and Maintenance of Ecological Protection Systems for Biodiversity (Activity No. 14) among the 14 Enabling Activities, demonstrating tangible environmental positive impacts beyond core operations. If expenditures from these two eligible and aligned projects are included, Operational Expenditure (OPEX) for FY2025 increases by NTD$1,357,635, representing a 0.002% increase in ratio.

For results regarding the " Taiwan Mobile Blue Carbon Mangrove Restoration Project" and ", TWM's Hynobius Conservation Program" please visit: https://english.taiwanmobile.com/esg/BiodiversityStakeholderEngagement.html

*Note Following the accountant's assessment, the disclosure of "Operating Costs and Expenses" by segment is no longer required in the consolidated financial statements, and the line item has been removed accordingly. Starting from FY2025, Operational Expenditure (OPEX) is defined as "Revenue minus Operating Income" as reported in the financial statements. The difference between this updated definition and the previous "Operating Costs and Expenses" primarily reflects "Other Gains and Losses." To ensure consistency and year-on-year comparability, the FY2024 figures have also been recalculated based on this revised definition.