The Company does not own any manufacturing facilities, and 100% of its products are manufactured through outsourced production. Water withdrawal is limited to general domestic use by employees in office premises. All water is sourced from the Taiwan Water Corporation, a third-party water supplier.

In 2024, the Company's total water withdrawal amounted to 0.42 million liters (ML). Due to the nature of the Company’s operations, all wastewater consists solely of domestic sewage generated from office use and is discharged directly into the municipal sewer system through the office buildings. As no flow meters are installed, the actual volume of wastewater cannot be measured. Therefore, the Company discloses wastewater volume by estimating it as 100% of total water withdrawal.

Water consumption primarily relates to evaporation from air conditioning systems and employee drinking water. As these amounts are not considered material and no reasonable measurement methodology is available, such water consumption is excluded from this disclosure.

To enhance water use efficiency, the Company has installed sensor-activated faucets in its Taipei and Hsinchu offices and continues to promote water-saving awareness initiatives among employees. Water-related information for the most recent two fiscal years is summarized in the table below.

Note 1:
As a semiconductor IC design company, the Company’s waste is primarily generated from employees’ daily office activities. Through greenhouse gas (GHG) verification and disclosure, the Company has calculated carbon emissions arising from waste treatment, which account for less than 1% of indirect GHG emission sources. Accordingly, waste management was not identified as a material issue for the reporting year. All waste is handled in compliance with applicable local government regulations.

Note 2:
Starting from 2025, the Company initiated a greenhouse gas inventory for fiscal year 2024. The total GHG emissions from Scope 1 and Scope 2 amounted to 91.2767 metric tons of CO₂e, with Scope 2 emissions from purchased electricity accounting for 91.47% of total emissions, while Scope 1 emissions accounted for 8.53%. In fiscal year 2023, the Company focused its inventory and calculation primarily on Scope 2 purchased electricity, as other emission sources were not identified as material issues during that year.

Note 3:
The disclosed sustainability performance reflects the implementation results of M3TEK Taiwan. The Company plans to progressively expand coverage to include all entities consolidated in the consolidated financial statements in the future.

Management Targets

Water Resource Management
In terms of water resource management, the Company has designated 2024 (ROC Year 113) as the baseline year and uses water consumption per capita as the management indicator. A management approach is under evaluation to achieve a 0.1% reduction every three years compared to the baseline year. Through internal water-saving measures, the Company aims to respond proactively to issues related to water resource scarcity.

Waste Management
For waste management, the Company has also set 2024 (ROC Year 113) as the baseline year and adopts waste generation per capita as the management indicator. A reduction target of 0.1% every three years compared to the baseline year is under consideration. Measures such as waste segregation, recycling and reuse of waste paper, and the promotion of environmentally friendly tableware are implemented to enhance resource use efficiency.

Greenhouse Gas Emissions and Energy Management
The Company’s greenhouse gas emissions primarily arise from energy use in its operational activities, mainly electricity consumption and emissions related to air conditioning. The year 2024 has been designated as the baseline year for greenhouse gas inventory. Going forward, emissions per capita will be used as a reference indicator for management purposes, with management directions to achieve a 0.1% reduction by 2030 compared to the baseline year, focusing on improving the energy efficiency of equipment.

In addition, the Company continues to emphasize energy efficiency management. When selecting and upgrading equipment, the feasibility of energy-saving designs is evaluated. Total energy consumption in 2024 amounted to 634.079 GJ (total electricity consumption of 176,133 kWh), which has been established as the baseline year for energy management. Electricity consumption will be used as the primary management indicator, with a target to reduce usage by 0.1% by 2030 compared to the baseline year.