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  • AirTAC integrates its existing internal risk management framework with the Task Force on Climate-Related Financial Disclosures (TCFD) framework to advance sustainability initiatives. The Company collects third-party research reports and identifies common risks and opportunities from domestic and international benchmark companies. Through discussions with internal responsible managers and consultation with external advisors, AirTAC evaluates and focuses on the climate-related risks and opportunities that may materially affect its daily operations.

     

    Climate Change-Related Risks and Opportunities

    AirTAC refers to climate scenarios from the International Energy Agency (IEA), the Intergovernmental Panel on Climate Change (IPCC), and the TCCIP AR6 climate scenario simulation data to assess the potential financial and operational impacts of climate-related risks.

     

    I.Climate-related Risk

    Type

    Time Horizon

    Risk Factors

    Scenario Description

    Financial Impacts

    Approach

    Transition Risk

    Short-term

    International Carbon Tax and Quota requirements

    As countries introduce carbon taxes/fees, products become subject to these charges, leading to higher direct costs.

    A financial impact assessment was conducted based on the future conditions for carbon fees and carbon trading costs in Taiwan and Mainland China. Simulations for 2030, assuming normal business development, were performed to evaluate the financial impact of complying with regulatory requirements, including the payment of carbon fees and carbon trading costs. According to the IEA World Energy Model under the STEPS, NDCs, and NZE 2050 scenarios, the ratio of carbon fees to revenue is estimated at 0.21%, 0.22%, and 0.49%, respectively.

    Progressively increase the share of renewable energy each year by installing additional solar panels.

    Domestic and international GHG reduction requirements

    Stringent regulations will force companies to make additional capital investments in energy efficiency and carbon reduction.

    Investments in energy-saving and carbon-reduction equipment, as well as the purchase of renewable energy, will increase operating costs.

    ● Emphasize technological improvements, process optimization, and the replacement of high-energy-consuming, low-efficiency equipment to enhance energy efficiency throughout the production process.

    ● Increase solar panel installation area.

    ● Introduce ISO 14001 environmental management system to ensure effective energy utilization

    Reputational impact

    Failure to achieve climate goals may result in a decline in ESG-related international ratings, potentially impacting corporate reputation and affecting investors' willingness to invest.

    Cannot be quantified.

    ● The company publishes annual sustainability reports to inform stakeholders of its energy-saving and carbon-reduction initiatives and strategic direction.

    ● Actively responding to international organization sustainability-related questionnaires, such as CDP (Carbon Disclosure Project).

    ● Engage proactively with stakeholders to gather investors' feedback on AirTAC's climate-related initiatives and priorities.

    Physical Risk

    Short-term

    Extreme Weather Events

    Extreme weather events, such as droughts and floods, can cause operational disruptions.

    Revenue losses due to production interruptions are estimated at NT$130 million per day.

    ● Enhance wastewater treatment and recycling, as well as water use efficiency.

    ● Critical supply chains maintain alternate suppliers and safety stock levels to prevent disruptions.

    ● Establish emergency response management procedures, enhance the recovery time of critical systems, and rapidly resume business operations.

     

    II.Climate-related Opportunities

    Type

    Risk Factors

    Financial Impacts

    Approach

    Resource Efficiency

    Enhancing Energy Efficiency and Reducing Energy Consumption

    In 2024, the introduction of new equipment resulted in approximately 49.39 million New Taiwan Dollars in electricity cost savings.

    ● Introducing energy-efficient and low-consumption equipment

    ● Set energy intensity reduction targets and regularly review progress.

    Improving Water Efficiency

    Increase water resource utilization rate and reduce direct water consumption. In 2024, water-saving and recycling projects were implemented, resulting in cost savings of approximately NT$5.23 million.

    Continue implementing various water-saving initiatives to improve the recycling rate of process wastewater within the factory.

    Products & Services

    Engage in the research and development of low-carbon products to lower operational costs while sustaining market competitiveness.

    Developing new energy-saving products and lowcarbon services will increase orders and boost revenue. In 2024, sales of sustainable products amounted to approximately NT$6.2 billion, accounting for about 20% of total sales. Among these, products launched in 2024 recorded sales of approximately NT$3.8 billion.

    ● Develop lightweight, compact, and energy-efficient products to minimize energy wastage.

    ● Optimizing logistics routes for energy efficiency and emissions reduction, combined with widespread use of eco-friendly packaging, strengthens environmentally conscious customers' recognition and increases their propensity to purchase AirTAC products.

    Market

    Government Subsidies

    Government R&D tax subsidies amounted to NT$97.29 million in 2024.

    Participation in relevant government low-carbon subsidy programs.