Policy

Energy Management Commitment

To achieve sustainable energy use, Viking proactively identifies energy-related risks and opportunities throughout its operations. The Company promotes energy conservation, improves energy efficiency, reduces greenhouse gas emissions, and continually enhances energy performance through its operational activities. Viking is committed to providing the necessary resources to ensure the effective implementation and continual improvement of its energy management system.

Energy Management System

In 2025, Viking implemented an ISO 50001:2018 Energy Management System (EnMS) and successfully achieved ISO 50001:2018 certification. Through the PDCA (Plan-Do-Check-Act) management cycle, the Company continuously improves energy performance, enhances energy efficiency, reduces operating costs and carbon emissions, and ensures compliance with applicable energy regulations, supporting its environmental sustainability objectives.

Energy Management

To strengthen energy management, Viking has established the Energy Review, Baseline, and Energy Performance Indicator Management Procedure to effectively manage the Company's energy use. Through this procedure, the Company evaluates energy consumption, identifies Significant Energy Uses (SEUs) and energy-saving opportunities, establishes energy baselines, and develops appropriate Energy Performance Indicators (EnPIs) to achieve its energy conservation objectives.

In addition to continuously improving the energy efficiency of product design and manufacturing processes, Viking integrates energy conservation and carbon reduction practices into its daily operations and actively participates in government-sponsored energy efficiency initiatives. The Company successfully secured government funding under the Energy Performance Contract (EPC) program for energy efficiency projects across its three major manufacturing sites in Taiwan and invested NT$50 million in implementing a series of energy efficiency improvement projects. The EPC project was launched in 2024, with 2024 established as the baseline year for measuring energy savings. All improvement projects were completed in December 2025 and are expected to significantly enhance the Company's overall electricity use efficiency. The estimated energy-saving benefits are presented in the table below.

Summary of Energy Efficiency Improvement Projects under the Energy Performance Contract (EPC) :

Note: Carbon emission reductions are calculated using the 2024 grid electricity emission factor (0.474 kg CO₂e/kWh) published by the Energy Administration, Ministry of Economic Affairs.

Electricity savings for the rooftop solar PV system are calculated based on the amount of renewable electricity generated for self-consumption that replaces grid electricity.

Energy use

Energy consumption at Viking‘s Hsinchu Headquarters, Hsinchu Factory II, Kaohsiung Branch, and Wuxi Factory is primarily derived from purchased electricity, which accounted for 99.7% of the Company’s total energy consumption in 2025. The remaining energy consumption was attributable to gasoline and diesel, which were used primarily for vehicle transportation and emergency generators. Total energy consumption in 2025 was 116,919 GJ, representing a 2% increase compared with the previous year, primarily driven by higher production output. The Company will continue to improve energy efficiency and optimize manufacturing processes to reduce energy consumption.

Energy Consumption Over the Past Three Years

Note: Conversion factors for the Taiwan facilities are based on the Table of Energy Product Calorific Values published by the Energy Administration, Ministry of Economic Affairs. The conversion factors are as follows: 1 MWh = 3.6 GJ; 1 liter of gasoline = 0.03265 GJ; and 1 liter of diesel = 0.03516 GJ.

Conversion factors for Wuxi Factory are based on GB/T 2589-2020, the Chinese national standard for the calculation of comprehensive energy consumption. The conversion factors are as follows: 1 MWh = 3.6 GJ; and 1 liter of gasoline = 0.04311 GJ.

Total drainage volume and total water consumption in the past three years

Note: Energy intensity = Total Energy Consumption (GJ) ÷ Total Revenue (NT$ million). The 2023 data cover the Taiwan facilities only, while the 2024 data include Wuxi Factory.