Greenhouse Gas Inventory

To demonstrate its commitment to effective greenhouse gas (GHG) management, Viking engaged a professional consulting firm in 2021 to establish its Greenhouse Gas Emissions Management Procedure. The primary objective is to quantify GHG emissions as the basis for internal GHG management while preparing for evolving national greenhouse gas regulations. Accordingly, the Company's greenhouse gas management system and GHG inventory are established in accordance with ISO 14064-1:2018.

In 2024, the Company's three Taiwan facilities (Hsinchu Headquarters, Hsinchu Factory II, and Kaohsiung Branch) successfully completed their first third-party verification and obtained an ISO 14064-1:2018 Verification Statement, in compliance with the relevant regulations of Taiwan's Financial Supervisory Commission (FSC).

In 2025, the GHG inventory boundary covered the Taiwan facilities and Wuxi Factory. The inventory included Category 1 (Direct GHG Emissions) and Category 2 (Indirect GHG Emissions from Imported Energy). In addition, the Taiwan facilities newly included Category 4 (Indirect GHG Emissions from Products Used by the Organization). Total GHG emissions in 2025 amounted to 19,608 metric tons of CO₂e, of which Category 1 emissions accounted for approximately 2.26%, while Category 2 emissions accounted for approximately 78.77%, primarily attributable to purchased electricity.

The Company's primary greenhouse gases include carbon dioxide (CO₂), methane (CH₄), nitrous oxide (N₂O), and hydrofluorocarbons (HFCs). Through comprehensive GHG inventory activities, established management procedures, and regular internal audits, Viking will continue to implement carbon reduction initiatives and strengthen its climate management practices in response to evolving regulatory requirements.

Greenhouse Gas Emissions Statistics (2023–2025)

Note: The Taiwan facilities applied the electricity carbon emission factor of 0.474 kg CO₂e/kWh announced by the Energy Administration in 2024 as the basis for calculating 2025 GHG emissions.

The Wuxi Factory applied the 2023 Jiangsu Province electricity carbon emission factor of 0.5827 kg CO₂e/kWh, announced in 2025, as the basis for calculating GHG emissions.

Category 4 calculation includes only 4.1 Energy Resources, 4.3 Waste, and 4.5 Postal Services.