Sustainability Taxonomies

Taiwan Mobile evaluates whether our economic activities are sustainability-taxonomy-aligned or -eligible. Such evaluation was based on the definitions of 14 Enabling Activities and measurement methods outlined in “Taiwan Sustainable Economic Activity Recognition Guidelines 2.0", which was announced in December 2024 . The Guidelines were the adaptation results of the European Union Taxonomy. Taiwan Mobile has voluntarily mapped our activities’ alignments and eligibility.

In accordance with the release of the updated Guidelines, Taiwan Mobile has also recalculated and disclosed our 2023 results based on the “Taiwan Sustainable Economic Activity Recognition Guidelines 2.0”, in order to ensure year-on-year comparability.

As the current Guidelines do not specifically cover the telecommunications and technology sector, their applicability to Taiwan Mobile’s business activities is limited. Consequently, the taxonomy-eligible portion reflected in our disclosures may appear relatively modest compared with sectors directly addressed by the Guidelines. Nevertheless, Taiwan Mobile continues to undertake this voluntary assessment to enhance transparency and alignment with international practices. We will also continue to monitor potential future guidelines specific to the telecom sector and reflect them in our disclosures when available.

We implement our sustainability taxonomy assessment with 4 Stages：
  1. 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. We identify which Enabling economic activity category (out of the 14 categories outlined in “Taiwan Sustainable Economic Activity Recognition Guidelines 2.0") each economic activity belongs to, based on relevance. Furthermore, we clarify the details of the identified economic activities with the relevant units to confirm applicability and compliance. Includes 4 major categories of economic activities, classified as sustainable taxonomy-eligible：
    • Renewable energy generation, installations and related equipment: Activities that enable the generation of energy from renewable sources, including the construction, operation, and maintenance of facilities and the manufacture of related equipment.
    • Manufacture of energy-efficient equipment and technologies: Manufacture or installation of equipment and solutions that significantly improve energy efficiency and reduce greenhouse gas emissions in end-use applications.
    • Engineering, equipment and consulting services for climate change adaptation: Design, implementation and advisory services for infrastructure and solutions that increase resilience to physical climate risks (e.g., flooding, heatwaves, water scarcity).
    • Other low-carbon and circular economy technologies: Deployment of third-party certified technologies that significantly reduce GHG emissions compared to alternatives, including waste minimization and material substitution.
  3. Confirm whether the activity meets the condition of "not causing significant harm to other environmental objectives and social safeguards.”, classified as sustainable taxonomy-aligned.
  4. Taiwan Mobile is classified as sustainable taxonomy- aligned as the following table：
The Results of Sustainability Taxonomies Aggregate of Eligibility & Alignment Year Revenue Capital Expenditure Operational Expenditure
Total figures for your company in monetary units 2024 90,746,000,000 100% 10,153,000,000 100% 76,271,000,000 100%
2023 77,752,000,000 100% 7,548,000,000 100% 65,612,000,000 100%
Total of which is Taxonomy- Eligible Please provide percentage of the total figure for the company that is taxonomy eligible. 2024 7,493,658,541 8.26% 1,016,005,917 10.01% 221,177,035 0.29%
2023 1,751,027,597 2.25% 376,490,542 4.99% 206,311,477 0.31%
Total of which is Taxonomy- Aligned Please provide the percentage of the total figure for the company that is taxonomy aligned. 2024 7,493,658,541 8.26% 1,016,005,917 10.01% 221,177,035 0.29%
2023 1,751,027,597 2.25% 376,490,542 4.99% 206,311,477 0.31%
Total of which is not Taxonomy Eligible Please review the calculated totals that are not taxonomy eligible 2024 83,252,341,459 91.74% 9,136,994,083 89.99% 76,049,822,965 99.71%
2023 76,000,972,403 97.75% 7,171,509,458 95.01% 65,405,688,523 99.69%
*Note Taiwan Mobile has disclosed its sustainability taxonomy since 2022. The FY2022 data were calculated in accordance with the taxonomy standards in effect at that time. To ensure consistency and comparability, and to avoid significant year-on-year discrepancies that might cause misunderstanding, the Company re-calculated its FY2023 and FY2024 data based on the more stringent guidelines issued by the Financial Supervisory Commission at the end of 2024.