Outline of 2022 Report

2
Outline of 2022 Report
Outline of 2022 Report
The Concept Of
Cover Page Design
Environmental sustainability, a harmonious 
cycle, represents net zero emissions and adds 
to biodiversity; it highlights the importance 
of ecology, matching Asia Cement's relentless 
attempts to protect the environment.

Contents
Environmental
Sustainability
Environmental Sustainability —
Asia Cement’s Contributions to SDGs
The Third-Party Verification System of 
Asia Cement and its Subsidiaries
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
4
5
7
8
10
Outline of 2022 Report
2.
Appendix Guide
136
72
90
Cross Reference Table for Significant Topics
Global Cement and Concrete Association (GCCA) KPIs
SASB Building Material Industry Disclosure Standards
GRI content index in accordance
137
138
140
142
145
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
2.1 Stable and Steady Corporate Governance
2.2 Products and Economic Performance 
2.3 Supply Chain Management
2.4 Customer Service and Information Security
 
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
1.
3.
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81
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108
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127
16
3
Taipei Exchange Rules Governing the 
Preparation and Filing of Sustainability 
Reports by TPEx Listed Companies
（Cement Industry Sustainability Disclosure 
Indicators）
146
Climate-related information of listed 
OTC companies
AA1000 External Assurance Statement
Corporate 
Governance
Corporate Governance —
Asia Cement’s Contributions to SDGs
Social 
Inclusione
Social Inclusione—
Asia Cement’s Contributions to SDGs
Guideline of ISO 26000 Enterprise Social 
Responsibility
136
144
144
3
Outline of 2022 Report

Corporate Governance Sustainable Development Roadmap, 
Enhancing the Disclosure of Sustainability Report
Integrating SDGs to be the structure of thereport and 
integrating the value chain
Scope of Report
Dear Readers
This report was prepared and compiled in accordance with GRI 2021 guidelines issued by 
Global Reporting Initiative (GRI) and the construction material industry set out by Sustainability 
Accounting Standards Board (SASB).
Additionally, the report was in compliance with international guidelines and standards 
including: Global Cement and Concrete Association (GCCA), Sustainability Charter (ex. 
biodiversity and net zero emission topic), Sustainable Development Goals (SDGs) of UN, 
ISO 26000 Social Responsibility Guidelines and Dow Jones Sustainability Indices (DJSI). 
Furthermore, this report had passed the external assurance operation of SGS Taiwan Ltd. 
and complied with AA1000 AS Standard Type II moderate level third party assurance for 
the purpose of providing reliable public information to readers.The financial information 
contained in the report was audited by Deloitte and Touche; for the certification bodies 
verifying the report’s environmental, safety and health information, see the description in 
the appendices.
This report is compiled by consolidating the business of Asia Cement and basing the 
reporting principles to describe the issues concerned by many.  In 2022, the Company 
adopted SDGs as the structure of reporting to Implement ESG perpetual cycling.  It also 
integrated the comprehensive performance of Asia Cement value chain to demonstrate 
the effort devoted by the Company in the governance economy, social and environmental 
areas for the purpose of presenting it to the stakeholders the willingness of striving for 
working on the sustainable issues.
This report covers the period from January 1 to December 31, 2022. It mainly provides 
the enterprise sustainable management and performance information of Asia Cement’s 
major operation sites. The physical entities of business operation that disclosed information: 
cement main business (the headquarter, Hsinchu Plant and Hualien Plant), Ya Tung Ready-
Mixed Concrete, Yuan Long Stainless Steel, Ya Li Precast Prestressed, Nanhwa Cement, 
ChiaHui  Power and Fu Ming(Da) Transport. The financial statement is published after being 
audited by the certified public accountant, parts of the figures are quoted from the Annual 
Report, government sectors, and the public information disclosed on the relevant websites, 
they are presented in the conventional manner of describing texts and values. Exceptions will 
be explained in the content of the report.
This is a report issued in the tenth year, the last report was issued in June of 2022.  This 
is an annual report, the next report will be issued in June of 2024. Comparing with that of the 
last report, there is not any significant changes of the value chain disclosed in this report.
This report is based on Corporate Governance 3.0 – Sustainable Development 
Roadmap launched by Financial Supervisory Commission to increase the transparency 
of information, to advance sustainable operational items, and to implement financial 
disclosure based on the initiative of Task Force on Climate-related Financial Disclosures 
(TCFD) and a framework for Sustainability Accounting Standards Board (SASB) in order 
to enhance the disclosure of sustainability report.
Guide of reviewing the report
Contact us
Email for comments and appeals on ESG
esg@acc.com.tw          
Fax：02-23785191
For the convenient, quick and precise 
reading, a quick link mode is provided 
to readers: 
The content and index have quick links 
to the respective chapter and section.
Further details can be accessed through 
QR code by mobile phone scanning or 
clicking on e-file.
Please contact us for any comments or suggestions 
Secretariat:  Mr. Sheng Yu Lin 
                      Assistant Manager 
                      sheng.lin@acc.com.tw                      
                      Tel: 02-27378943
Corporate website
Corporate Sustainability Website
Address:  30-31 F, No. 207, Dunhua S. Rd, Sec. 2, Da An
District, Taipei City 106, Taiwan
Responsible Unit: Asia Cement Corporate Sustainability            
Contact Person:  Spokesperson Zhaoyu Wang 
                              Assistant Vice President
                              cy.wang@acc.com.tw 
                              Tel: 02-2733-8000 ext8342
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
4
Outline of 2022 Report
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
About the Report

ASIA CEMENT CORPORATION    Chairman 
Words from the Chairman
When cement industry is capable of realizing low carbon 
sustainability, who else dares to exclude themselves from this 
green wave.
It is easy to write the word “Sustainability”, however, it is so complicated and difficult 
to fulfill it. Somehow Asia Cement has done it!  In 2022, Asia Cement was the only cement 
company received the Award of National Sustainability Development over years, it is a 
national level recogniztion.  Asia Cement Hualien Plant has been granted for eight years 
the award “Excellent Manufacturer of Industrial GHG Voluntary Reduction” by Industrial 
Development Bureau, Ministry of Economic Affairs, a manufacturer that receives the most 
times of this award in Taiwan.
The first wave is the leap forward of AI development.  The forecast done by 
an America market research analysis company “International Data Corporation 
(IDC) ”revealed that the investment to AI in this year will exceed US$500 billion. 
The number of users of AI chat robot ChatGPT developed by OpenAI company 
has already over 100 million just in a short two-month period. The second wave 
is the green challenge that all industries must actively face in coping with climate 
change and energy shortage.  One of the important issues in the 28th session 
of the Conference of the Parties (COP28) to UNFCCC is to take inventory of 
carbon reduction progress in each country.  A carbon credit trade house will 
be established in Taiwan this year to accelerate reaching the target of net-zero 
carbon emission by 2050.
Jeff Bezos, the founder of Amazon, said that “What we need to do is always 
lean into the future; when the world changes around you and when it changes 
against you . . . you have to lean into that and figure out what to do”
I also repeatedly remind our colleagues about this statement and request 
everyone to get ready since tough battles of global new changes have already 
started.
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
5
Outline of 2022 Report
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide

In 1956, an US scientist John McCarthy introduced the concept of “Artifitial Intelligence” 
at Dartmouth Conference.  35 years later, Asia Cement predicted that the outlook of AI was 
unstoppable and began to invest into the development of cement production control system. 
We led the industry by adopting the strategy of designing, manufacturing and maintaining by 
ourselves and applying to cement production and waste heat power generation. Asia Cement’s 
warehousing and shipping stations and grinding plants around Taiwan, the dedicated cement 
ships, the warehousing and shipping stations at Guam and Singapore, all factory facilities and 
affiliated enterprises in Mainland China are all equipped with this control system. We have 
not only trained experienced engineering and technical teams, but also accumulated huge 
production database. On this basis, in recent years Asia Cement began to carry out the indus-
try-academia cooperation with Yuan Ze University to introduce “AI Theory” and strengthen 
“Learning and Deep Learning Algorithm” in order to integrate the original control system into 
“ACTEC Artifitial Intelligence Control System” and to establish “Cement 4.0” program. 
Assisted by Far EasTone Telecom, an affiliated company, we have constructed IT infra-
structure and data analysis platform to implement IoT applications, thereby making our facto-
ries much smarter. With the assistance of Far East Tone, an affiliated company of Far Eastern 
Group, we have built IT infrastructure and data analysis platform which are applied to various 
IoT devices to build an intelligent factory.
 In the future, we will continue to support all plants both in Taiwan and Mainland Chi-
na, domestic and international warehousing and shipping stations and affliliated companies, 
meanwhile, we will promote this concept to other companies in the industry.  We are very 
confident in striding toward green production. 
“Prudence, Diligence, Sincerity, Thrift and Innovation” are the founding spirit of Far East-
ern Group, “Agility, Flexibility, Endurance, Sustainability” are our four key competencies in 
response to the strong waves arising around the world. I expect our colleagues not only to 
maintain competitiveness at any time, but also remember at all times that when the sustain-
ability of the Earth becomes the norm of our daily life, enterprise must absolutely bear the 
responsibility, regardless of corporate social responsibility (CSR) or enrionment, social and 
governance (ESG), or sustainable development goals (SDGs), Through concrete efforts, Asia 
Cement has demonstrated that sustainability is not just an empty phrase; we unceasingly put 
into practice the principles of sustainability.
From TCFD toTNFD, cement industry realizing 
biodiversity is not just empty talk!
During the 2015 United Nations Climate Change Conference, the Financial Stability Board 
(FSB) set up the Task Force on Climate-Related Financial Disclosures (TCFD), which is one 
of the international sustainability metrics. As time evolved into 2023, the Task Force on Na-
ture-related Financial Disclosures (TNFD) laying emphasis on worldwide nature and biodi-
versity was established, broadening the scope of concern to include ecological dangers and 
reevaluating the bond between mankind and the environment.
Asia Cement knows very well that biodiversity is extremely important to the health of the 
Earth, the foundation of cement industry’s continuous operation is to ensure the sustainable 
co-existence with the nature. Hence, since the beginning of the development, Asia Cement al-
ways values vegetation greenery and ecological conservation of the mining mountain, reduces 
the impact to environment caused by extraction.  The advanced and environmental-friendly 
“inward stepping down mining method has been adopted to form an inward concave land-
shape after the mining which provides the functions of flood retention and sand sediment.  In 
addition, after the extraction of each step, vegetation grooves are excavated on the surface of 
the step to begin the greenry restoration construction by filling back the native surface soil 
and planting native species of trees suitable for the growth at the site.  Through long time ob-
servation it was found that after the restoration of the mining site for more than 20 years, the 
land was recovered back to the greenry level close to the condition prior to the mining.  Wild 
animal excrements were found after five years showing that our practices of biodiversity can 
not only allow the animals originally living in this habitat returning to their homeland, but also 
continuing the reproduction breed in an endless succession.
Thrid Edition of “Cement Plant Environmental Handbook” issued by International Cement 
Review Magazine in May of 2022 reported the operation and ecological system of Asia Cement 
Hsinchensheng Mining Site as the best model of practices worldwide in cement industry.  In 
2023, Asia Cement is granted by Global View Magazine the Role Model Award of the Environ-
mental-friendly category of the 19th ESG Enterprise Sustainability Award by its project of “Re-
turning back to the homeland, seeking back the flavor and memory of mountain and forests”. 
The domestic and international recognitions and encouragement prove that Asia Cement’s 
biodiversity is not just an empty talk, rather it has shown the actual effectiveness and practices! 
The recognition and encouragement at home and abroad have been a witness to Asia Cement's 
progress in both business operations and environmental sustainability.
Cement revolution 4.0! As a conventional business, Asia Cement 
has demonstrated the unconventional intention to embrace artifi-
tial intelligence (AI) to turn the future around.
The cement sector has long been seen as a very demanding industry when it comes to car-
bon reduction. The statistics show that Taiwan is emitting 290 million tons of greenhouse gases 
annually, and 3.5% of that is from cement production. Asia Cement has elected to embrace 
the challenge. As far back as a decade ago, Asia Cement developed a comprehensive set of 
carbon reduction technologies to eliminate various obstacles to the cement sector's transition 
to Net Zero. We were the first-ever company in the cement sector to complete installation of 
Taiwan’s first power generation system operating on cement kiln waste heat and completely in-
ventory product carbon footprint thoroughly through each state of product life cycle, from raw 
materials, process, to finished products. We used high-temperature rotary kilns to promote 
circular economy; implemented a carbon pricing system within our organization as a means 
for reducing emissions, setting the price per ton of greenhouse gas equivalent at NT$216; and 
took the lead in promoting the revision of CNS 15286 Blended Hydraulic Cements to align 
Taiwan’s low-carbon cement products with international standards. Currently, we are collab-
orating with both domestic and international organizations on research on innovative Carbon 
Capture and Utilization (CCU) technology, hoping to leverage Carbon Negative technologies 
to solve the two major problems, namely, carbon emissions and waste disposal, thereby com-
pleting the last mile to Net Zero Emissions by 2050.
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
6
Outline of 2022 Report
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide

Innovation
Diligence
Prudence
Thrift
Sincerity
Innovation
Sincerity with faith, 
exert the spirit of 
teamwork.
Diligence with devotion, 
make efficient operation.
Prudence with consideration, 
pay attention to personnel 
and property safety.
Thrift with 
humble attitude, 
execute the duty 
realistically.
For years, the employees follow this model. This has become the corporate spirit. 
Chairman Hsu expects the employees to be clean and clear with thorough analysis until 
done. He also emphasizes to increase the service quality and efficiency so that Far East-
ern Group may grow sustainably.
Misssion, Vision, Strategies and Sustainable Goals
Sustainable goals and action items
Continue to pursue high quality, 
high efficiency, high environmen-
tal protection, low cost and inno-
vative products to become the role 
model of the cement industry.
Mission and Vision of Asia Cement
Sustainable Strategy
The Founding Spirit of Asia Cement 
Sustainable vision strategy
Mission
Vision
The first choice partner for 
building 
sustainable 
green 
home.
Governance Economy
Environment
Society
Integrate the resource 
comprehensive perfor-
mance, sustainably in-
novate products, create 
cost effectiveness, create 
the highest value.
Fulfill energy saving and 
carbon reduction, build 
green homeland, enhance 
ecological education, 
achieve the environmen-
tal sustainability.
Create happy workplace, 
support the disadvan-
taged  groups, cultivate 
the cultural heritage, 
create a harmonious 
society.
2022
2050
The target of net zero 
carbon emission
Sustainable 
ESG Action
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
7
Outline of 2022 Report
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
For years Asia Cement has been pursuing a core management principle of high quality, high efficiency, high environmental standards and low cost.  It has steadily become 
the benchmark for the cement industry.  In today’s fast changing global environment, we will keep ourselves flexible and agile, continue to make the adjustment, advancement 
and innovation with the spirit of sustainability in mining mountain restoration, smart manufacturing, circular economy, social care and environmental education, and become an 
important green partner for building .

Asia Cement and its subsidiary Ya Tung Ready-mixed 
Concrete received the certificate of “Net-zero Label” 
issued by Taiwan Alliance for Net-zero Emission, the 
first group of enterprises passed the certification and 
received “green class” label, leading all industries 
inTaiwan collectively strive for fulfilling the vision of 
2050 net-zero emission.
9.6% Asia Cement’s headquarter set the target of net-zero 
emission by 2030, the emission of 2022 was reduced 
by 11.9% comparing to that of 2021.
Asia Cement signed “Environmental Green Energy and Carbon Reduction Initiative” 
initiated by National Central University to commit the research and development of 
net-zero technology, share green resources and push industrial transformation.
In 2022, Yuan Ze University held “Summit for Climate Change Sustainability Issues” and 
invited “R20 Regions of Climate Action” to participate it, Asia Cement also joined the 
action of initiative.
Awarded for the 8th degree
Hualien Plant received the honor of “ The best 
company for voluntarily saving energy and reducing 
carbon” from Industrial Development Bureau in 2022.
8
th
Set the internal carbon price to NT$216 (2021 - 2025).
The GHG emission intensity of cementitious materi-
als reached the target(baseline year 2019).
Asia Cement recycles and reuses 394,000 tons of 
alternative raw materials and fuels, reducing carbon 
emissions by 95,125 tons of CO2e.
109,972 Asia Cement’s GHG reduction project has successfully 
reduced a total of 109,972 tons of CO2e.
Invested into the research of waste CCUS negative 
carbon technology for providing negative carbon 
material to ready-mixed concrete plants, meawhile 
resolving three problems including carbon emission, 
waste treatment and resources shortage. Planned to 
perform R&D and pilot run by 2025.
The first cement company in Taiwan marketed low 
carbon products. In 2022, a total of 1,285 metric tons 
of CO2e reduced by Masonry cement and 6,998 
metric tons of CO2e reduced by Portland-limestone 
cement.
Asia Cement helped government to destroyed 20 tons 
of smuggled R-12 & R-22 coolant, prevented 16 tons 
of CO2e from GHG emission caused by the diffusion 
of coolant and avoided the serious damage to O-zone.
Cumulated 70.5 hectares of mining mountain plant greenery area equivalent to 
77.9% of the total extracted mining area.。
Reached the lowest vibration value of the feelingless explosion worldwide, the 
annual averaged value is three times far below the self-regulated value.
Ya Tung Ready-mixed Concrete received the cerification of ISO14064 organizational GHG, 
ISO14067 carbon footprint and ISO14046 water footprint at the same time; in April of 2022 
four ready-mixed concrete products received carbon label certification from EPA.
Asia Cement initiated the amendment of CNS 15286 
blended hydraulic cement national standard and 
increased the types of Portland-limestone cement 
and triple blend cement for the benefit of producing 
and selling low carbon products in domestic market 
by cement companies.
Received a special award in the seminar of green technology and engineering practices 
held by Industrial Development Bureau, Ministry of Economic Affairs for the article of 
“Domestic cement industry net-zero emission strategy and practices discussion”, 
published parpers on Construction News Record to allow general public understanding 
the context and practices of Asia Cement’s net-zero strategy.
Thrid Edition of “Cement Plant Environmental Handbook” issued 
by International Cement Review Magazine listed the operation and 
ecological system of Asia Cement Hsinchensheng Mining Site as the 
best model of practices in cement industry.
Continued the study of mining site blast 
vibrations and pubslied papers on Journal of 
Mining and Metallurgy and Taiwan Mining 
Journal for the reference of industries.
In 2022, 100% reached the targets of 9 sustainable mining mountain and 
biodiversity indicators.
Ya Tung Ready-mixed Concrete received BS 8001 circular economy certification and was 
granted the certificate in April, 2022, the first ready-mixed concrete company in Taiwan 
received the certification.
Recycled 86% water in the main cement business, 
reached the target of above 85% on the rate of recycling.
Improved and optimized the pipelines on cooling unit 
furnace group at Kiln 3 of Hualien Plant. After improve-
ment the unit power generation from clinkers in kiln 3 
incresed by 32.7% to 29.84 kwh/ton of clinker.
Net kwh of power generation by recycled waste heat 
was 20.3% of the total power purchased by Hualien 
Plant, it has been always kept above 20% over the 
years.
The target of air pollution reduction set by Asia 
Cement was 100% reached in 2022.
Recycled and reused 98% of the wastes in the main 
cement business, reached the target of recycling.
Environmental protection team leader of Hualien Plant 
was recommended for the first time by Hualein county 
as the environmental protection special technical 
model.
ISO 14001 coverage rate being 62.5%.
As a result of aggressively implementing circular 
economy, in 2022 Asia Cement did not need to use 
natural clay material and avoided the extraction of 
natural material up to ten thousand tons and the 
associated energy consumption each year.
Commited to reach the target of net zero carbon 
emission from cement and concrtete by 2050.
Fulfilled “Task Force on Climate-related Financial 
Disclosures” (TCFD).
Asia Cement ESG Highlights in 2022
Environmental Sustainability
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
8
Outline of 2022 Report
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide

In September of 2022, an earthquake occurrence in the 
township of Fuli in Hualein, Asia Cement and its affilicated 
companies delivered the necessary supplies to victims.
Continued the external communication, a total of 489 
visitors visited the mining mountain and a total of 125 
people attended mining area safety hearings.
The residents of Bsngan Tribe exercised the counseling 
and voting right, 83% agreed that Asia Cement contin-
ued the local mining.
Asia Cement Service Center continued to provide 
assistance to all aspects, a total of several thousands cases 
were served.
Fulfilled the agreed benefit sharing of “10+11” items 
through 
counseling 
and 
paied 
out 
a 
total 
of 
NT$12,110,000; contributed a total of NT$2,4310,000 to 
local regions in Hualien; a total of NT$66,940,000 paid out 
by Asia Cement and its subsidiaries for social caring and 
community development.
Continued to help 7 junior high and elementary schools 
to provide after-school tutoring class to indigeneous 
students.
Enterning remote villages in Hualein to offer NTU 
grounded coding teaching.
Together with Yaun Ze University to hold “Mountian and 
Fair” for local revitalization.
Worked with Asia Eastern University of Science and 
Technology on 11 academia-Industry cooperation type 
of projects.
10+11
Received 5 Taiwan Corporate Sustainability Awards 
(TCSA)
Chairman Douglas Tong Hsu received “Coproate Sustainability 
Life-Time Achievement Award”
Taiwan Top 100 Companies Sustainability Model
Sustainability Report Platimun Award
Climate Leader Award
Social Inclusion Leaders Award
Received “Corporate Sustainability Report Award” 
granted by Enterprise Asia.
HBR
Asia Cement’s “Cement ship sustainable total shore 
power” received the recognition of highest honor 
“Golden Award” granted by Taiwan Sustainability 
Action Award (TSAA).
Continued as a constituent of FTSE Russell “Taiwan 
Sustainability Index”.
Ratio of dividend payout 70%, cash dividend yield 5%.
Actively promoted low carbon Masonry cement, in 2022 participated 
“Tainan International Green Industry Show” and “Taipie International 
Construction Material and Products Show”, traveled around counties 
and cities in Taiwan promoting products to customers for a total of 88 
sessions. In 2022, a total of 7,871 tons of Masonry cement sold, a 
growth of 5 times comparing to the year before.
The affilicated companies Ya Tung Ready-mixed Concrete and Ya Li 
Precast received 2022 Excellent Award and Outstanding Award of 
construction category under “TCI Concrete Engineering Outstaind-
ing Award” granted by Taiwan Concrete Institute by two high-efficien-
cy environmental protection construction projects.
Customer satisfaction reached 96.7%.
All suppliers rated at low risk from risk assessment.
Ya Tung Ready-mixed Concrete helped various areas in Taiwan to 
build “sponge city” by using its high quality new type pervious 
concrete.
Asia Cement introduced ISO 37001 anti-corruption management 
system and received the third-party certification in June of 2023.
Actively communicated with customers to promote low carbon 
Portland-limestone cement and sold a total of 210,000 tons in 2022.
Provided ecological enrionmental education charitable 
services, a total of 4,970 people participated for 11,992 
hours of learning.
Conducted professional trainings for cultivating Hualein 
county ambassodors of environmental education and seed 
teachers of building butterfly habitat, assisted to organize 
Taiwan Science Train Touring Around Taiwan and Hualein 
County government autumn feast.
Provide Civil Scientist 2.0 Competence Enhancement 
training course in 2022, a total of 17 members continued to 
attend the training including employees, tribal resident 
and other people. Found new species of Taiwan stick 
insects during the ecological investigation.
Over 1 million times of exposures each year on the deep 
learning of the ecological films and descriptions about the 
eco-park.
Cumulated Over 1.5 million people visted the enriched 
information on the official eco-park website.
Continuing to participate the strategic alliance of Taiwan 
Bau-Tsu Project for butterfly restoration and troides 
magellanus preservation.
Assisted 8 locations for building butterfly habitat or 
technical facilitation.
100% gender equality in Asia Cement.
Rate of voluntary resignation 3%.
Rate of employee satisfaction (dedication) 78.1%.
Reached the target of “no significant occupational 
accident” in the whole year of 2022.
The first in the industry passed the performance exam-
ining of occupational health and safety management 
system.
Introduced ISO 45001 into the entities with the 
employees under 200 including Asia Cement 
headquarter, Asia Cement Hsinchu Plant, Ya Li 
Precast Nanhwa Cement, third-party certifica-
tion will be completed in June 2023.
Received the “Super Star Learning Award” from 
Common Wealth Learning Center (CWLC) four years in 
a row.
Continued to receive the award of “The best companies 
to work for in Asia” granted by HR Asia.
Received the “Badge of Health Promotion” granted by 
Health Promotion Administration.
Received the Corporate Institute Bronze Medal from 
Talent Quality Management System (TTQS).
4th
The 9th assessment of corporate governance ranked top 
6-20%.
In 2022, submitted for the first-time water safety 
questionnaires and received Grade B.
Rated class B- for Supplier Engagement Rating (SER). 
Chairman Douglas Hsu received the honor of “Taiwan 
Top 100 Best-Performing Business Leaders” granted 
by Harvard Business Review. 
Received “Award of National Sustainability Develop-
ment” granted by National Sustainability Develop-
ment Committee, Executive Yuan.
Received “Suprior Product Award – Taiwan Circular 
Economy Award” granted by Chung-Hua Institution 
for Economic Research.
Received 2 Global Corporate Sustainabililty 
Awards (GCSA)
Award of The Best Case
Bronze Award of Sustainability Report
Carbon Disclosure Project (CDP) elevated to Grade A-.
Corporate Governance
Social Inclusion
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
9
Outline of 2022 Report
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide

Investigation of the Background of Organization 
(Topics Identification)
Evaluating And Identifying Stakeholders
 Asia Cement manages its material sustainability topics in a cycle of continu-
ous improvement. To ensure that Asia Cement meets global standards and sustains 
its performance, we employ the Dow Jones Sustainability Index (DJSI) when devel-
oping sustainability initiatives. To further take into account the characteristics of 
the cement industry, we referenced the five pillars of the Global Cement and Con-
crete Association (GCCA) Sustainability Charter and included newly added issues 
in stakeholders questionnaires and during sustainability impact assessment.
 The identification of Asia Cement Sustainable issues includes both internal 
and external issues.  The external issues are SDGs, ISO 26000, GRI Standards, GRI 
Guidelines on Mining and Metal Sector, SASB Building Material Industry Disclosure 
Standards, Cement Sustainability Initiative (CSI) Index, Communication Process 
and Opinions Feedback from Stakeholders, Topics Legally Regulated by Financial 
Authority, Guidelines on local and foreign ESG Awards, CDP Projects, Dow Jones 
Sustainability Indices (DJSI) and sustainable issues of Global Cement and Concrete 
Association (GCCA). The internal issues are The Funding Spirit of Asia Cement, Sus-
tainable Development Policies of Asia Cement, Sustainable Development Strategy 
of Asia Cement, Key Performance Indexes of Asia Cement (KPIs), Regulations and 
Systems of Asia Cement.
The Sustainable Development Charter of Global Cement and Concrete Associ-
ation (GCCA) governs the five pillars and the related guidelines, which are required 
to be implemented by the participated members and the results shall be reported 
and independently audited. These sustainable issues are considered to be significant 
which are identified and evaluated by the Company. 
Referring to the five-aspects specified in AA 1000 Stakeholder Engagement 
Standard 2015, Corporate Sustainability Promotion Committee evaluates stake-
holders to confirm the materiality of the stakeholders to Asia Cement, including 
dependency,responsibility, tension, influence and diverse perspectives.The top 5 
categories of stakeholders are identified after the weighted evaluation: employees, 
investors shareholders, customers, Community or local groups indigenous people 
and partners. 
 We conducted a survey and retrieved 377 questionnaires, of which 280 were 
valid; we calculated the extent of stakeholders’ behavior and concern by factoring 
in the weight assigned to each type of stakeholder. When conducting the question-
naire survey and doing analysis, we directed special attention to the opinions of lo-
cal indigenous groups and environmental NPOs, by which we created consolidated 
strategy and communication plan.
AA1000 SES
Assessment of 
stakeholders
SDGs/GRI/CDP/TCFD
/GCCA/ESG 
issues of Assessment 
30 investigation topics
of organizational 
background
Employee / Investors shareholders 
/ Customers / Community or local 
groups indigenous people / Part-
ners / Government agency / Sup-
pliers / NPO / Academic Institute / 
Industry/General Public.
Assessment of impact 
identification   
Questionnaires 
(377 copies)
Level of impact
Possibility of impact
Matrix of 22 
significant 
topics
Approval of 
significant 
topics
Significant 
transparent 
disclosure
Flow of Significant Issues and Stakeholders
Material Topics and Stakeholders
AA1000 SES 2015 The top 5 
Dependency
Responsibility
Tension
Influence
Diverse perspectives
Evaluation of the sustainable impact by the concerned 
issues and the questionnaire survey
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
10
Outline of 2022 Report
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide

ESG
 
ESG topics
 
Priorities
 
ESG
 
ESG topics
 
Priorities
 
Wastes 
Energy 
Emission 
Materials 
Climate strategy 
Local community
Water risk 
Indirect economic impact
Labor/management relations 
01
02
03
04
05
06
07
08
09
10
01
02
Circular economy
Economic performace
Employment relationship 
Rights of indigenous people
Occupational Health and Safety
Attracting and retaining talents
Human resource
E
E
E
E
E
E
E
E
Ｇ
Ｇ
S
S
S
S
S
S
Ｇ
Ｇ
S
E
E
E  Environmental
Actual negative
Potential negative
S
Social G
Governance 
economy
Negative Positive
01
02
03
04
01
02
03
04
05
Actual positive
Potential positive
Corporate governance 
(Board of Directors)
Low carbon green manufacturing 
process and cement 4.0 
Sustainable environmental 
education
Sustainable mining 
mountain and biodiversity 
Risks and opportunity 
management
2.0
3.0
4.0
1.1
2.6
4.1
2.0
3.0
4.0
1.1
2.6
4.1
Level of Negative Impact
High
High
High
High
Possibility
Level of Positive Impact
Possibility
Rights of indigenous people+04
Occupational Health and Safety+3
Economic performace+02
Circular economy+01
Attracting and retaining talents+04
Market presence
Tax policy
Freedom of association 
and collective bargaining
Sustainable environmental education +02
Employment relationship+03
Human resource development+05
Supply chain 
management
Risks and opportunity management-02
Corporate governance-06
Labor/management relations -01
Diversity and fair opportunity
Evaluation of human rights
Forced labor
Anti-competitive practices
Anti-corruption
Emission-03
Energy-02
Material-04
Climate strategy-05
Water risk-09
Indirect economic impact-10
Local community-07
Wastes-01
Biodiversity-08
Low carbon green manufacturing 
process and cement 4.0+01 
Assessment of the identification of organizational impact 
and the confirmation of significant topics
Asia Cement identifies the actul and potential impacts to economy, environ-
ment and people in the organizational activities and business relationship, includ-
ing the impact to human rights. Furthermore, Focusing on 30 Asia Cement related 
topics, Corporate Sustainability Committee implemented impact analysis and im-
pact assessment, external experts evaluated the possible positive influences and 
negative impacts to governance economy, environment and people.
The evaluation of the level of significane on actual positive and negative im-
pacts is based on five aspects to evaluate the degree of impact including direct 
short-term financial impact, policy related performance, guidelines of companies 
in the industry, social guidelines and the level of concern by stakeholders. The 
degree of impact is deifined as significane if the evaluated score is above 3.0.
The evaluation of the significane on the potential positive and negative impact 
is baed on the degree of impact and the possibility.  The evaluation of the degree 
of impact is the same as the one mentioned above, the possibility is based on the 
time frequency of occurrence.  According to the evaluated results of the potential 
positive and negative impact, the degree of impact and the possibility are defined 
as significane if the scores are above 3.0 and 2.6 respectively.
Asia Cement’s ESG Material Topics and their orders are listed below, a total of 
21 significant issues in 2022. 
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
11
Outline of 2022 Report
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide

ESR  
Implementation 
Committee
Secretariat
President
Submit information
Confirm information
Submit report
Board of 
Directors
Corporate 
Sustainability 
Committee
Internal verification
The third-party
external verification
Confirming And Reviewing The Completeness Of Materiality Issues
Materiality compliance
Significant topics confirming and report compiling
Submission to Board of Directors and the Responses
Corporate Sustainability Promotion Committee collected and compiled the assessment process and the results of the relevant significant issues and submitted to the commit-
tee chairman for review and approval in order to ensure that all issued were covered. Comparing to the previous year, in 2022 the issue of environmental laws and regulations was 
not listed as the significant issues.  It was because that the new version of GRI 2 general guidelines was consolidated into 2-27 laws and regulations compliance, plus companies 
must comply with laws and regulations. Hence, the issue of “environmental laws and regulations” shall be removed from the list of issues.
In 2022, Asia Cement did not have any significant violation 
of laws and regulations. In 2022, Ya Tung Ready-mixed Con-
crete was imposed by the punishments of fine for one case due 
to the violation of laws and regulations, the fine imposed was 
NT$6,000.  In 2021, the total imposed fine was NT$190,500 cov-
ering 7 cases including one case in Asia Cement Hsinchu Plant 
with the fine of NT$82,500, 5 cases in Ya Tung Ready-mixed 
Concrete with the fine of NT$102,000, one case in Fu Ming (Da) 
Transport with the fine of NT$6,000. Please refer to p.38, p.80 
and p.114 for information on environmental protection, fair 
trade and occupational safety related laws and regulations.
Through the compiling of sustainability report, Asia Cement reports to the 
internal and external stakeholders on the achievement of sustainability in the past 
year. The information was collected by the Secretariat and then analyzed, integrat-
ed and internally audited, it was also assured by an external third-party institute 
of its reliability. The internal audit was undertaken on May 18, 2023, and the SGS 
external verification was undertaken on May 25, May 26 and June 2, 2023. For the 
inventory verification statement, see the appendices.
Corporate Sustainability Committee, supervised by the Board of Directors, is 
Asia Cement’s decision making center for promoting sustainable governance. Gener-
al Manager acts as the Chairman of Corporate Sustainability Promotion Committee 
who is responsible for the approval of ESG annual plans and the supervision of ESG 
implementation results. He reports to Corporate Sustainability Committee and Board 
of Directors every six months. Through the routine team meetings and reports, all task 
forces in the Promotion Committee review and report the influences of various issues 
to the Company and the corresponding methods in order to promote and reach the 
vision of the Company’s sustainable goals.
Significant violation is defined as the imposed fine above NT$1 million.
NOTE
The criteria of the stakeholders’engagement
Defining the scope of the purpose and the procedure int he communication between Asia Cement and the stakeholders in accordance with the AA1000 SES, forming 
the matrix of Asian integrated communication strategy, referring to the excellent communication factors in the standard and striving for using a communication method 
with the highest level of integrated strategy, including the involvement, collaboration and empowerment to attain the benefit from the communication.
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
12
Outline of 2022 Report
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide

Partners
Government agency
General public
Academic Institute
Suppliers
NPO
Industry
Customers
Employee
Investors shareholders
Supporting sustainable 
operation and reaching 
the goal of win-win and 
harmony with tribes.
Reducing carbon and 
transforming, enhancing 
local interaction and 
increasing the 
recognition by residents, 
creating three-wins 
among the nation, local 
resident and the 
Company.
Capable of reaching 
environmental greening 
or recovering the original 
landscape and protecting 
the villegers living down 
the mountain.
Ensuring 
environmental 
sustainability and 
perfecting the 
communication 
with local resident.
Fulfilling corporate 
social responsibility 
and caring indeginous 
people and protecting 
labors.
Taking care of 
employees and 
contributing 
back to the 
society.
Sustainable ESG, 
go go go!
Asia Cement has 
always been the 
model in the 
industry, expecting 
to maintain it, 
thank you.
Will the cycling 
construction material be 
developed in the future 
to replace mining? It is 
the focal point 
concerned by us.
Open and transparent 
information, sustainable 
friendly and active, 
continuing to interact 
with stakeholders, good 
conducts will result good 
effects to people’s heart.
Continuing to 
maintain the attitude 
of corporate 
sustainable 
operation.
ESG is a correct 
path, go go go!
Hoping that Asia 
Cement can be a 
leader of green 
transformation.
Environmentally 
sustainable operation 
is very important to 
the corporate image 
of Asia Cement, 
please keep doing it.
Asia Cement keeps 
itself too low 
profile, suggesting 
to exposing more 
on various media 
for promotion.
Necessary to continue 
strengthening the 
communications with 
local government and 
communities.
Researching 
renewable cement 
that does not 
impact the 
environment.
Continuing to pay 
attention to the 
responses to external 
environmental 
changes, drafting, 
driving and fulfilling 
ESG.
Putting effort on 
the issue of carbon 
reduction which is 
worthwhile to be 
recognized.
Continuing 
innovation is a 
good model!
Must timely present 
the Company to turn 
around the existing 
negative image of the 
Company and the 
industry.
Indigenous person
Summary of the stakeholders’ opinions
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
13
Outline of 2022 Report
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide

Stakeholders
Topics concerned
The meaning of 
stakeholders to Asia Cement
Status of implementation in 2022
Frequency and platform 
of communication 
Paragraph of 
Response
1
2
3
4
5
1
2
3
4
5
1
2
3
4
5
1
2
3
4
5
Each union held its union meeting.
32.1 hours of annual average training for various types of 
employees.
Provided comprehensive employee welfare and bonus.
Reaching the status of not any significant occupational 
disasters in the whole year.
Implementing circular economy of alternative raw material 
and fuel.
The annual shareholders’ meeting held on June 29, 2022.
14 institutional investors’ conferences. Particiapted 3 ESG 
engagement meetings.
39 meetings with the participants invited by the Company, a 
total of 450 participants.
Ratio of dividend payout 70%, cash dividend yield 5%.
For the purpose of strengthening corporate governance and 
ESG communication, in 2022, top management responded 
the questionnaires from domestic andinternational investors, 
participated 3 ESG engagement meetings and IR group 
attended ESG Forum in order to understand and respond the 
issues concerned by stakeholders.
The result of indigenous people counseling and voting was 
that the tribe agreed the continuing mining of Asia Cement 
Hsinchensheng mining site.
Fulfilled the agreed benefit sharing of “10+11” items through 
counseling and paied out a total of NT$12,110,000; contribut-
ed a total of NT$2,4310,000 to local regions in Hualien; a total 
of NT$66,940,000 paid out by Asia Cement and its subsidiar-
ies for social caring and community development.
Mining mountain visits and safety briefings 15 sessions with 
614 people.
Asia Cemenet service center served up to thousands cases for 
residents.
Continued the operation by adopting ESG sustainable model 
including low carbon, energy saving, intelligentization, 
recycling resources, happy workplace, co-existing and 
co-prosper with local communities.
1
2
3
Realized zero significant occupational disasters for the entire 
year.
The average annual training on all types of employees was 
32.1 hours.
Implementing circular economy of alternative raw material 
and fuel.
Customer satisfaction 96.69%
Aggressively negotiated and interacted with customers to 
promote environmental- friendly cement (Portland-limestone 
cement), not only reduced the cost for customers, but also 
increased customers’ recognition to environmental protection. 
In 2022, a total of 210,000 tons of PLC were sold.
Aggressively promoted low carbon produced Masonry 
cement, Participated “Tainan International Green Industry 
Show” and “Taipie International Construction Material and 
Products Show” in 2022, traveled around counties and cities 
in Taiwan promoting products to customers for a total of 88 
sessions.  The purpose was to do presentations to construc-
tion contractors/companies, and skilled cement workers 
about the superior features, quality and green purchasing 
trend of the cement products. In 2022, a total of 7,871 tons of 
Masonry cement were sold, a growth of 5 times comparing to 
the year before.
Realized zero significant occupational disasters for the entire year.
Implementing circular economy of alternative raw material 
and fuel.
Disclosing the Company’ s operational performance 
in a transparent manner, meanwhile, collecting the 
feedbacks momentarily through the communication 
with the investors, and maintaining to the greatest 
extent the consistency of the information accessed 
by both the investors and the people in the manage-
ment level.
Deeply relating to corporate operation, Asia Cement 
grows together with communities, co-existing and 
co-prospering.
Customers
Customers are the basis of corporate sustainable 
development, Asia Cement has always been adher-
ing to the corporate spirit of high quality, high 
environmental protection and high level of service to 
create high added value and long-term reliable 
customer relations.
In order to fulfill the sustainability for environment, 
Asia Cement aggressively promotes the manufactur-
ing process and products that are better protecting 
environment. It continuously communicates with
customers and increases customer satisfaction, 
hence, both the corporate and the environment can 
exist and proper together.
Employee
Asia Cement working with partners on all aspects of 
ESG and dedicating to the vision of corporate 
sustainability.
Partners
1.1 
1.3 Circular Economy
3.1 A Happy Workplace
3.2
1.3 Circular Economy
2.1 
2.2 
3.1 A Happy Workplace
3.3 
1.1 
1.3 Circular Economy
1.4 
3.2 
3.3 Local Community Caring
1.1 
1.4 
3.3 Local Community Caring
1.1 
1.3 Circular Economy
3.1 A Happy Workplace
3.2 
Employment relationship
Human resource 
development
Wastes
Circular economy
●
●
●
●
●
Occupational Health and 
Safety
Labor/management relations
Circular economy
Circular economy
●
●
●
●
●Corporate governance 
(Board of Directors)
Local community
Rights of indigenous people
Emission
Local community
Circular economy
●
●
●
●
●
Investorsshare-
holders
Community or 
local groups 
indigenous 
people
Employees are the irreplaceable assets of the Com-
pany.  The safe and customer-trusted products can 
only be produced by healthy employees working in a 
safe work environment.  Retaining good talents and 
assisting employees to strengthen the competency, 
building Asia Cement as a happy workplace with 
high salary in Taiwan.
Union meetings 
Non-routine interview of new employees and 
online announcement 
Non-routine update employee work guildelines 
Yearly supervisor interview and performance 
meeting 
Yearly labor-manager meeting 
Monthly occupational injury online 
reporting 
Occupational Safety and Health Committee
Employee plans and non-routine education and 
training 
E-bulletin board 
Group”Far Eastern Magazine”
Annual shareholders’ meeting and investors 
meeting 
Company website investor zone 
Public observatory post system 
Telephone or email communication feedback 
Irregularily publishing information at enterprise 
sustianbility zone at the Company website, 
LINE, FB and open web for mining site 
information.
Annual customer satisfaction survey 
Quality certification 
Opions responses on Website and download test 
report 
Routine and non-routine visiting customers 
Telephone or email communication and 
feedback 
Routine project meetings 
Opening the mining mountain for visiting.
Irregularily publishing information at enterprise 
sustianbility zone at the Company website, 
LINE, FB and open web for mining site 
information.
Visiting local groups 
Asia Cement service center
Non-routinely holding or attending local 
activities 
Opening the mining mountain for visiting.
Irregularily publishing information at 
enterprise sustianbility zone at the Company 
website, LINE, FB and open web for mining 
site information.
Irregularily publishing information at 
enterprise sustianbility zone at the Company 
website, LINE, FB and open web for mining 
site information.
Low Carbon Green 
Leadership
Low Carbon Green 
Leadership
Stable and Steady 
Corporate Governance
Products and Economic 
Performance
Local Community Caring
Low Carbon Green 
Leadership
Low Carbon Green 
Leadership
Occupational Health 
and Safety
Occupational Health 
and Safety
Mining Mountain and 
Biodiversity
Mining Mountain and 
Biodiversity
Occupational Health 
and Safety
Sustainable mining 
mountain and biodiversity
Local community
Indirect economic impact
Rights of indigenous people
Employment relationship
Circular economy
Wastes
●
●
●
●
●Sustainable mining 
mountain and biodiversity
Employment relationship
●
●
●
●
●
Occupational Health and 
Safety
Human resource development
The engagement mechanism for the status of communicating with stakeholders
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
14
Outline of 2022 Report
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide

Stakeholders
Topics concerned
The meaning of 
stakeholders to Asia Cement
Status of implementation in 2022
Frequency and platform 
of communication 
Paragraph of 
Response
Government 
agency
Supervising and caring the outcome of legal　
compliance in Asia Cement, becoming the entity　
formulating and implementing　national policy,　
affecting the operational principles of the industry.
An important partner for forming the sustainable　
development.
NPO
Urge Asia Cement for its sustainable development.
Suppliers
Academic 
Institute
/Industry
Through the corporation mechanism between　
industry and academic sector to continue upgrade 
industrial technology and seek for innovative 
research and development.
General Public
Caring about the sustainable development of Asia 
Cement.
1.4
3.3 Local Community Caring
3.4 
1.1 
1.3 Circular Economy
2.1 
2.3 
3.1 A Happy Workplace
1.1 
1.3 Circular Economy
3.1 A Happy Workplace
3.2 
3.3 Local Community Caring
1.1 
1.3 Circular Economy
1.4 
3.3 Local Community Caring
3.4
1.1
1.5 
3.2 
1
2
3
4
5
6
7
Announced significant news in Chinese and English by law
Implemented circular economy for alternative raw material 
and fuel.
A total of 4,970 people received enviromenal education by 
face to face interaction.
Conducted 15 sessions of mining site visit and safety brief-
ings with a total of 614 people.
The result of indigenous people counseling and voting was 
that the tribe agreed the continuing mining of Asia Cement 
Hsinchensheng mining site.
Fulfilled the agreed benefit sharing of “10+11” items through 
counseling and paied out a total of NT$12,110,000; contrib-
uted a total of NT$2,4310,000 to local regions in Hualien; a 
total of NT$66,940,000 paid out by Asia Cement and its 
subsidiaries for social caring and community development.
Routinely filing environmental protection and occupational 
safety and health information.
1
2
3
4
5
6
7
Cement industry chain realized industry-academic coopera-
tion.
Cooperate with academic institutes and cross industry, joint-
ly study and planning the application of newly emerged 
technology in order to steadily realize low carbon transfor-
mation and move toward net zero carbon emission.
4,970 people received environmental education, face-to-face 
communication.
Conducted 15 sessions of mining site visit and safety brief-
ings with a total of 614 people.
In 2022, 100% reached the targets of 9 sustainable mining 
mountain and biodiversity indicators.
Continued the operation by adopting ESG sustainable model 
including low carbon, energy saving, intelligentization, 
recycling resources, happy workplace, co-existing and 
co-prosper with local communities.
Implementing circular economy of alternative raw material 
and fuel.
1
2
Continued the operation by adopting ESG sustainable model 
including low carbon, energy saving, intelligentization, 
recycling resources, happy workplace, co-existing and 
co-prosper with local communities.
Realized zero significant occupational disasters for the entire 
year.
1
2
3
4
5
The result of indigenous people counseling and voting was 
that the tribe agreed the continuing mining of Asia Cement 
Hsinchensheng mining site.
Fulfilled the agreed benefit sharing of “10+11” items through 
counseling and paied out a total of NT$12,110,000; contrib-
uted a total of NT$2,4310,000 to local regions in Hualien; a 
total of NT$66,940,000 paid out by Asia Cement and its 
subsidiaries for so
Implementing circular economy of alternative raw material 
and fuel.
Continued the operation by adopting ESG sustainable model 
including low carbon, energy saving, intelligentization, 
recycling resources, happy workplace, co-existing and 
co-prosper with local communities.
Realized zero significant occupational disasters for the entire 
year.
1
2
3
4
Supplier social responsibility commitment letter
Implementing circular economy of alternative raw material 
and fuel.
Complying with the gudielines of ethics and honesty, 
anti-corruption
Continued the operation by adopting ESG sustainable model 
including low carbon, energy saving, intelligentization, 
recycling resources, happy workplace, co-existing and 
co-prosper with local communities.
Local community
Rights of indigenous people
Supply chain management
Circular economy
Emission
●
●
●
●
●
Indirect economic impact
Public observatory post system and　
company website
Official documents
Regulation briefing, seminar or discussion 
meeting
Information filing
Eco-park and interactions on the official 
website
Opening the mining mountain for visiting.
Irregularily publishing information at 
enterprise sustianbility zone at the Company 
website, LINE, FB and open web for mining 
site information.
Suppliers assessment 
Supplier on-site audit or visit 
Telephone or email communication　and 
feedback 
Ecome supplier management platform 
Supplier opnions survey
Irregularily publishing information at 
enterprise sustianbility zone at the Company 
website, LINE, FB and open web for mining 
site information.
Seminar 
Industry-academic cooperation project
Routine interchange 
Scholarships 
Opening the mining mountain for visiting.
Eco-park and the interaction with its website.
Irregularily publishing information at 
enterprise sustianbility zone at the Company 
website, LINE, FB and open web for mining 
site information.
Irregularily publishing information at 
enterprise sustianbility zone at the Company 
website, LINE, FB and open web for mining 
site information.
Opening the mining mountain for visiting.
Irregularily publishing information at 
enterprise sustianbility zone at the Company 
website, LINE, FB and open web for mining 
site information.
Attending CDP
Sustainable environmental 
education
Sustainable mining 
mountain and biodiversity
●
●
●
●
●
Corporate governance 
(Board of Directors)
●
●
●
●
●
Occupational Health and 
Safety
Occupational Health and 
Safety
Attracting and retaining 
talents
Local community
Circular economy
Emission
Employment relationship
●
●
●
●
●
Wastes 
Energy
Water risk
Emission
●
●
●
●
●
Sustainable environmental 
education
Sustainable mining 
mountain and biodiversity
Low carbon green 
manufacturing process and 
cement 4.0
Indirect economic impact
Circular economy
Low Carbon Green 
Leadership
Low Carbon Green 
Leadership
Low Carbon Green 
Leadership
Low Carbon Green 
Leadership
Water resource 
management
Mining Mountain and 
Biodiversity
Eco-environmental 
Education
Mining Mountain and 
Biodiversity
Eco-environmental 
Education
Stable and Steady 
Corporate Governance
Supply Chain 
Management
Occupational Health 
and Safety
Occupational Health 
and Safety
List the top 5 significant issues based on the degree of concern by stakeholders (the ones with the same weight of concern degree are ranked by the significance of the impact to sustainability).
NOTE
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
15
Outline of 2022 Report
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
1.Environmental Sustainability/Asia Cement’s Contributions to SDGs
Environmental Sustainability
16
16
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
SDGs
>
>
>
Actual Results in 2022
Value 
chain
Goal of 2023
(Short-term)
Goal of 2025
(Mid-term)
Goal of 2030
(Long-term)
The meaning to 
Asia Cement
Strategies of 
Sustainability
Significant
 topics
A
Ｓ
N
Ｙ
P
F
J
Ｃ
SC
CM
CM
Sustainable
 mining mountain 
and biodiversity
Asia Cement Hsincheng-
sheng mining site endeav-
ors to drive plant greenery 
restoration and biodiversity 
for reaching sustainable 
development.
Reduce energy use, carbon 
emission and pollution 
discharge; increase water 
recycle and waste recycle 
and reuse in order to 
improve ecological efficien-
cy of the business opera-
tions and to form the vision 
of driving the sustainability 
of green environment for 
Asia Cement.
Climate strategy
Energy and 
Materials
Water risk
9 KPIs of the sustainable mining 
mountain and biodiversity.
Effecive use of energy.
Asia Cement reduced 1% energy 
consumption and intensity 
(baseline year 2019) .
The percentage of the power 
generated from waste heat was 
over 20% of the total power used 
by Hualien Plant.
Drive Science Based Targets (SBT) 
for carbon reduction to reduce 
emission intensity.
The percentage of water recycled 
over 85%.
Efficiency of water useincreased.
Water intake by unit cementi-
tious materials per year reduced 
by 1.5% (Baseline year 2017)
Absolute volume of net fresh 
water consumption reduced by 
1%. (Baseline year 2017)
The target of reducing effluent 
discharge by 3% per annum was 
met (with 2017 being the base 
year).
9 KPIs and goals of the sustainable 
mining mountain and biodiversity were 
100% reached.
9 KPIs and goals of the sustainable 
mining mountain and biodiversity 
were 100% reached.
Asia Cement reached its target of reducing 
energy intensity by 1% annually (with 2019 
being the base year).
The percentage of water recycled was 86% in 
Asia Cement, target reached.
The target of water withdrawal efficiency per 
unit of cementitious materials was not met.
The target of absolute reduction in net fresh 
water consumption was not met (due to an 
increase in production output).
Absolute reduction in effluent  discharge by 
37%.
The percentage of the power generated 
from waste heat was over 20% of the total 
power used by Hualien Plant.
The percentage of the power generated from waste heat was 
over 20% of the total power used by Hualien Plant.
Cementitious materials emission intensity 
0.839 (Tons of CO2e/ton of cementitious 
materials). 
Better than the path of carbon reduction 0.842 
(scope 1+ scope 2).
Effectively using energy and increasing the efficiency of 
manufacturing process
Install solar power generation, the installed capacity 
upto 3.7MWp.
Reduce 1% energy consumption and intensity in the   
cement main business every year.( Baseline year 2019)
Cementitious 
materials emission 
intensity 0.830
Cementitious 
materials emission 
intensity 0.807
Cementitious 
materials emission 
intensity 0.646
ALL
SC
ALL
ALL
A
Ｃ
A
Ｃ
CM
15.4 By 2030, ensure the 
conservation of mountain 
ecosystems, including their 
biodiversity
13.2 Integrate climate 
change measures into 
national policies, strategies
and planning.
7.3 By 2030, double the 
global rate of improvement 
in energy efficiency.
6.4 By 2030, substantially 
increase water-use 
efficiency across all sectors 
and ensure sustainable
withdrawals and supply of 
freshwater to address water 
scarcity.
The target of absolute reduction was not met 
(due to increase in production output).
The percentage of water recycled over 85%.
Water intake by unit cementitious materials per year 
reduced by 1.5% (Baseline year 2017)
Absolute volume of net fresh water consumption reduced 
by 1%. (Baseline year 2017)
The target of reducing effluent discharge by 3% per 
annum was met (with 2017 being the base year).
All Site
Asia Cement
Yuan Long Stainless Steel
 Nanhwa Cement
Ya Tung Ready-Mixed Concrete
Ya Li Precast Prestressed
Fu Ming(Da) Transport
Chiahui Power
Client
Supply Shain
Community
NOTE
Value chain and the status of moving toward short-mid-long term goals
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Environmental Sustainability
17
17
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
>
>
>
>
>
>
>
SDGs
Actual Results in 2022
Value 
chain
Goal of 2023
(Short-term)
Goal of 2025
(Mid-term)
Goal of 2030
(Long-term)
Significant 
topics
The meaning to 
Asia Cement
Strategies of 
Sustainability
Ｃ
SC
CM
CM
Emission / Waste
Circular 
economy
For the purpose of seeking 
for economic sustainable 
development, circular econ-
omy is an important measure 
to reduce resource consump-
tion. Converting wastes into 
resources is an effective path 
to gain win-win situation for 
both environmental protec-
tion and economy. There is a 
wide range of 
alternative raw material and 
fuels suitable to be used in 
cement industry, hence, 
cement plant is a crucial 
element in reaching circular 
economy.
Increasing substitute ratio of raw 
material and fuel.
Lower the ratio of clincker.
112 kg/ton of 
cementitious 
materials
90.7%
89.5%
82.1%
154 kg/ton of 
cementitious 
materials
183 kg/ton of 
cementitious 
materials
3.3%
3.8%
5.0 %
10.0%
10.2%
19.3%
ALL
12.5  By 2030, substantially 
reduce waste generation 
through prevention, 
reduction, recycling and 
reuse.
12.2 Before 2030, realizing 
the sustainable manage-
ment and the efficient use of 
natural resources.
Awarded the “Taiwan Circular Economy 
Award: Outstanding Product” by Chung-Hua 
Institution for Economic Research.
The substitute ratio of raw material 
reached 99 kg/metric ton of cement.
Percentage of heat supplied by biomass 
alternative fuel is 1.1%.
Percentage of heat supplied by non-biomass 
alternative fuel is 2.1%.
The ratio of clinker was 92.1%.
A
Ｓ
N
Ｙ
P
F
J
Ｃ
SC
CM
ALL All Site
Asia Cement
Yuan Long Stainless Steel
 Nanhwa Cement
Ya Tung Ready-Mixed Concrete
Ya Li Precast Prestressed
Fu Ming(Da) Transport
Chiahui Power
Client
Supply Shain
Community
Reduce energy use, carbon 
emission and pollution 
discharge; increase water 
recycle and waste recycle and 
reuse in order to improve 
ecological efficiency of the 
business operations and to 
form the vision of driving the 
sustainability of green 
environment for Asia 
Cement.
NOTE
Hualien Plant reducing its air 
pollutants in terms of emission 
intensity per unit of cementing 
material (by 3% for particles, 6% 
for NOx and 2% for SOx) and in 
terms of absolute emissions (by 
1% for mercury).
Recycle and reuse over 90% of 
wastes.
Absolute reduction in off-site 
waste disposal of general waste 
by 2.5% per annum (with 2021 
being the base year).
No generation of hazardous 
waste.
Implementation of ISO 14001.
All discharge reduction goals are met.
Waste recycled and re-used accounts for 98% 
of total waste volume.
Absolute reduction in off-site waste disposal 
of general waste by 17% per annum, which 
met the target.
The target of no generation of hazardous 
waste is met.
ISO 14001 coverage rate being 62.5%.
Absolute reduction in off-site waste disposal of general 
waste by 2.5% per annum (with 2021 being the base year).
Hualien Plant reducing its air pollutants in terms of 
emission intensity per unit of cementing material
Recycle and reuse over 90% of wastes.
ISO 14001 coverage rate being 100%.
No generation of hazardous waste.
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
1. 
Management of Material Topics
Scope of significant topics
In all mining and manufacturning process Asia Cement firmly main-
tains a sustainable driving force of “the born DNA of Asia Cement is en-
vironmental protection”. It continuously advances and adjusts itself in 
the operation and sustainable development to show the determination 
and effectiveness of realizing corporate social responsibility and passing 
down to all subsidiaries.
Environmental Policy
Energy Management 
Policy
Water Risk 
Management Policy
1
2
3
4
5
Promoting Asia Cement Hualien Plant as the role model of smart manufacturing base.
Asia Cement committed itself to implement CDP (Carbon Disclosure Project) and SBT 
(Science Based Targets) carbon reduction, fulfilled TCFD, established internal carbon 
pricing management mechanism and promoted 2050 net-zero carbon emission of ce-
ment. Concrete and Implementing water safety management. The Company continues 
to drive circular economy to assist government and industry to resolve the difficulties 
of waste treatment.
Carry out Science Based Targets (SBTi) for carbon reduction.
Carry out the program of cement 4.0 in three phases.
Continue to carry out GHG voluntary reduction.
Continue to develop sustainable and innovative products to gain dual 
benefits for economy and environment.
Strive for circular economy to reduce the consumption of resources 
and the emission of GHG, and to create new value for cement industry.
Impact
Taking Actions
Commitment 
Practical actions and initiatives
The business operations of Asia Cement and its subsidiaries mainly include production 
of products and transport business. They may cause actual or potential negative im-
pacts to environment and stakeholders during the operation. For the purpose of avoiding 
conflicts between economic development and environmental protection, based on the 
items, the Company regulary and irregulary reviews the status of implementation on the 
significant issues concerned by stakeholders, and endeavors to protect environment and 
continues to evaluate the feasibility of improving and advancing, in order to minimize 
the potential impact caused by operations.
Asia Cement’s circular economy had formed a complete circular economy system 
through “artery industry” and “vein industry”. It converted the original way of process-
ing wastes which was “from cradle to grave” to the way of endlessly recycling resources 
which was “from grave to cradle”.  Asia Cement continues to invest into low acrbon green 
manufacturing process and cement 4.0, and by way of recycling and reusing wastes and 
resourcezation of products, it is capable of gaining the sustainable benefit of Environ-
ment (E), Society (S) and Governance economy (G) including reducing the consumption 
of natural resources, lowering the emission of GHG and creating job opportunities.
Asia Cement and its subsidiaries are continuous carrying out the rele-
vant management systems to manage the topics of all aspects. We take 
the practical actions and initiatives to prevent and mitigate the neg-
ative impacts. In the event that actual negative impact is occurred, it 
will be immediately and aggressively corrected, and taking the actions 
of correcting operation procedure, improving equipment or enhancing 
employee training to prevent from happening in the future.
Resource efficiency is the core of Asia Cement’s operational strategy.
We took the responsibility to effectively drive sustainable and renew-
able raw material and fuel for reuse, continues to drive circular econ-
omy and converted them into effective resources in the process of ce-
ment production which created new value for cement industry.
Climate 
Strategy
Raw 
Material
Water 
Risk
 Energy
 Wastes
Circular 
Economy
Emission
Low Carbon 
Green Manufac-
turing Process 
And Cement 4.0
Environmental 
Sustainability
Environmental Sustainability
18
18
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Continue to carry out ISO 14001 environmental management system to systematically con-
trol the impact to environment. Conduct internal audits every years.
Continue to carry out ISO 14064 GHG verification and ISO 14067 product carbon footprint 
standard, inspect hotspots to reduce carbon emission.
We are steadfast in our efforts to put the ISO 14046, standards for product water footprint, 
into practice; we also evaluate water risk and improve water reclamation rate to decrease 
water resource consumption. We have introduced ISO46001 Water Efficiency Management 
System, and expect to pass the certification by the end of 2023.
Continue to carry out ISO 50001 energy management system to improve energy perfor-
mance.
Continue to carry out ISO 9001 quality management system to satisfy customer needs.
Continue to carry out ISO 27001 information security management system to control and 
reduce the risk of information security.
Laboratory continues to obtain TAF certificate to ensure product quality and to advance 
reseach and development.
Installing monitoring and test equipment and the method of estimate to inspect the emis-
sion concentration and　volume in the plant, to control the emission staus in realtime 
fashion in order to correct the abnormal situation.
The concentration or volume of all emissions at the borderline of the operation shall com-
ply with the legal standards.
Checking the compliance to environmental protection laws and regulations through roun-
tine and non-routine site inspection, implementing improvement measures in case of 
non-complaince.
Regularly or irregularly carry out com-
munications and interactions in ac-
cordance with stakeholders engagement 
mechanism and disclose the informa-
tion in the Sustainability Report, rele-
vant platforms or website.
Through BS 8001:2017 to verify the highest maturity level of circular economy operational 
mode.
Data analysis and application: Building various data models,improving the efficiency of data 
analysis and the reuse,strengthening the quality of decision making.
Conducting a routine review meeting to check the implementation status and to report the 
progress of working towards the goal.
Preparing management plans and establishing important performance indicators for the 
management.
Routinely conducting management level review meeting to make the adjustment.
Routinely reviewing and improving nonqualified items and implementing improvement mea-
sures.
Continue to trace the status of implementation and the reach of targets through Corporate 
Sustainability Promotion Committee and its implementation teams.
Asia Cement traces the effectiveness of taking actions by way of data analysis and monitoring, 
management system, performing internal and external auditing, feedback of the stakeholders. 
It also regularly reviews the status of reaching the targets.
Management Systems
Engagement of Stakeholders
Goals and Targets
Method of evaluation
1
1
2
2
3
3
4
4
5
5
6
6
7
7
8
9
10
Reach Science Based Targets (SBTi) for carbon reduction set in each year.
The annual total carbon reduction of all operational boundaries is at least 38,900 tons of 
CO2e, equivalent to the volume of carbon removed from 100 Daan Forest Parks.
Consistently adopting voluntary reduction encouraged by Industrial Development Bureau 
each year, continuing to apply for the carbon right issued by the government.
Introduce the ISO 14001 environmental management system to each operating base and 
expand the system’s reach gradually.
Monitoring the concentrations and annual volume of all emissions to reduce pollutants 
and carbon emission.
Monitoring the heat consumption of various production systems to control the volume of 
fuel used.
Reducing Asia Cement’s energy consumption and intensity by 1% each year; the rate of 
water recycle over 85%, wastes recycle and reuse over 90%.
The target of absolute volume of Asia Cement’s net fresh water consumption reduced by 1% 
each year. (Baseline year 2018).
Waste water discharge in compliance with the laws and regulations.
Environmental Sustainability
19
19
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
1.1 Low Carbon Green Leadership
All employees of Asia Cement spare no effort to promote and carry out energy saving, Ce-
ment manufacturing is a high energy consumption industry that consumes a large volume of 
fuel and electricity in the process of production, plus a large amount of GHG emission.  In 
order to effectively save energy and reduce carbon mission, the Company extremely cared the 
consumption of energy resources and aggressively adopted the latest energy saving equipment 
and technologies, hence, obtained fruitful carbon reduction results in the past years.  
Since 2016 till present time, General Plant Manager of Asia Cement, Tse-peng Chang, acts 
as the convener of cement industry low carbon manufacturing process in response to GHG 
reduction method to assist Taiwan cement industry promoting and improving low carbon man-
ufacturing process. In 2021, Asia Cement joined with Industrial Development Bureau, Taiwan 
Cement Manufacturers’ Association and key domestic cement companies to form a “Cement 
Industry Net-Zero Emission Task Force”. General Manager Kun Yen Lee of Asia Cement acted 
as a member of “Industry and Energy Efficiency Work Cycle” of Ministry of Economic Affairs, 
who led Net-Zero Emission Task Force together with General Plant Manager Ze Peng Chang to 
consult with the government about cement industry net-zero emission strategy and the plan-
ning of the path in response to the trend of global net-zero carbon emission.
Asia Cement led the industry since 2011 to promote the sales of low carbon Masonry ce-
ment, and launched a nation-wide promotion in 2022.  In response to the trend of net-zero 
emission, the Company further successfully developed and marketed another type of low car-
bon cement – Portland-limestone cement, started a new era of developing low carbon products 
in Taiwan.
In 2019, Asia Cement introduced circular econ-
omy into cement rotary kilns by adopting the dual 
mode of using both alternative raw material and fuel 
based on the special characteristics of cement man-
ufacturing process.  The Company worked with gov-
ernment and industry to gain the benefit of circular 
economy by reducing the external environmental 
costs, fulfilling energy saving and carbon reduction, 
and reusing waste resources, which created new val-
ue for cement industry.  In 2021 the circular economy 
by using alternative raw material and fuel was scaled 
up and granted for the eighth time by Industrial De-
velopment Bureau in 2022 he award of “Excellent 
company of voluntarily reducing GHG emission” .
Asia Cement Hualien Plant participated Indus-
trial GHG voluntary Reduction Program launched 
by Industrial Development Bureau and cumulated 
the reduction of over 330,000 tons of CO2 equivalent 
to the carbon absorbed by 848 Daan Forests Park in one year.  
Hualein Plant was the only plant in Taiwan granted for the eighth time by Industrial De-
velopment Bureau in 2022 the award of “Excellent company of voluntarily reducing GHG 
emission”. 
A Model of Low Carbon Manufacturing 
Process Technology
2016
2016 till present
The only one in 
the cement industry
2016~2022
2021 till present
2022
2023
Developed low carbon Masonry cement and reduced 
366 tons of CO2e emission annualy.
2017
Executed cement plant 
smart manufacturing 
cement 4.0 program.
General Plant Manager of 
Asia Cement, Tse-peng 
Chang, acts as the convener 
of cement industry low 
carbon manufacturing pro-
cess in response to GHG 
reduction method to assist 
Taiwan cement industry 
promoting and improving 
low carbon manufacturing 
process.
Asia Cement joined with 
Industrial Development 
Bureau, Taiwan Cement 
Manufacturers’ Association 
and key domestic cement 
c o m p a n i e s  t o  f o r m  a  
“Cement Industry Net-Zero 
Emission Task Force” to 
discuss the strategic path of 
cement industry net-zero 
transformation in Taiwan.
Improved cement grinding system, conducted 
demonstration.
2018
Established service center, provided mining mountain realtime explosion 
vibration monitoring information, provided services to indigenous tribe.
2019
Introduced circular economy into cement rotary kilns by using both 
alternative raw material and fuel, and reduced 23,741 tons of CO2e 
each year.
Portland cement produced in 2019 passed the cerifi-
cations of ISO 14067:2018 product carbon footprint 
standard, ISO 14046 :2014 product water footprint 
standard, circular economy commercial model BS 
8001 : 2017 the “optimizing class” for the maturity.
2020
Set internal carbon price to NT$216 (2021- 2025) per ton CO2e, 
fulfilled “Climate-related Financial Disclosures (TCFD).
Commited to “2050 Climate Ambition” together with all member 
companies of Global Cement and Concrete Association (GCCA) “ to 
reach the goal of cement and concrete net zero emission by 2050.
Passed the science-based targets (SBTi) of carbon reduction, in 2021, 
the cementitious materials emission intensity 0.852 (ton CO2e/ton 
cementitious materials ) reached the target.
2021
Completed shore power supplied to all cement ships and lowered oil 
consumption by ships, reduced 5,329 Tons of CO2e emission.
“Carbon nautrality policy and increasing the power of industrial 
chain” by Industrial Development Bureau to visit Asia Cement Hualien 
Plant for the demonstration of carbon neutrality path.
Circular economy alternative material (raw material) and alternative 
fuel, annual reduction of 95,125 tons of CO2e emission.
Successfully developed and marketed low carbon cement product – 
Portland-limestone cement, comparing to ordinary Portland cement, 
a total of 6,998 tons of CO2e emission reduction per year.
Taiwan Sustainable Action Award (TSAA), recognized by the highest 
honor of “Gold Award” with its “cement ships sustainable shore 
power supply”.
Invited by Environmental Protection Bureau of Hualien County for its 
“Hualien County Results Presentation of Phased Sustainable Devel-
opment on Environmental Aspects and Climate Change Publicity” to 
share the fulfillment of enrionmental sustainability.
Asia Cement launched a nation-wide promotion of low carbon Ma-
sonry cement, the sales volume increased by 5 times, comparing to 
ordinary Portland cement, a total of 1,285 tons of CO2e emission 
reduction per year.
The first and the only one 
in the cement industry
The first and the only one in the cement industry
The first and the only one in the cement industry
The first and the only one in the cement industry
The first in the cement industry
The first cement 
company worldwide  
received 3 
certificates at the 
same time.
8
2009
2011
2013
2015
2016
2017
2021
2022
The only company in 
Taiwan’s cement industry
The only company in Taiwan’s 
cement industry which was 
granted by Industrial 
Development Bureau for 
eight years the award of 
“Excellent company of voluntarily 
reducing GHG emission”
The year that Asia Cement Hualien Plant 
received the award (The rating of reduction 
performance was based on the results of 
the previous year)
NOTE
Environmental Sustainability
20
20
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

0.9
0.8
0.7
0.6
0.5
0.4
0.3
0.2
0.1
0
50
40
30
20
10
0
2019
2020
2021
2022
2023
2024
2025
2030
2035
2040
2045
2050
Year
Target value of SBT
Actual value of carbon reduction 
(ten-thousand tons of CO2e)
Emission Intensity 
(Tons Of Co2e/ton Of Cementitious Materials)
Actual value
Actual value
0.878
0.866
0.854
0.842
0.830
0.819
0.807 (-8%)
0.646 (-26.4%)
0.477 (-45.7%)
Net
ZERO
0.852
0.864
0.878
0.839
 
6.0
6.9
11.0
In accordance with the SBTi emission intensity target , 2020~2022 
has reached the target for three consecutive years!
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
1.1.1 Setting Science Based Targets to Head Towards Net Zero
Asia Cement SBT carbon reduction path 
(scopes 1+2 emission intensity) (Tons of CO2e/ton of cementitious 
Asia Cement Emission intensity of scopes 1+2 cementitious materials
 (Ton of CO2e/ton of cementitious materials)
Asia 
Cement 
started 
to 
drive 
s c i e n c e - b a s e d 
target for carbon 
reduction 
since 
2020. In March of 
2021, the Compa-
ny passed a very 
strict internation-
al verification in 
accordance with Science-Based Targets initiative (SBTi) and be-
came the fourth cement company globally in completing the setting 
of carbon reduction target and responding to the control of global 
climate temperature below 2℃ (well-below).The ways of reaching 
the target of carbon reduction include aggressively promoting cir-
cular economy, reducing the use of natural minerals and fuel, ad-
justing the ratio of mixing limestone and reducing the use of clink-
ers which causes high carbon emission.
Reaching SBTi carbon reduction target
We will apply to SBT to set specific carbon reduction targets for the years after 2025.
NOTE
Environmental Sustainability
21
21
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
The year of 2019 was set as the baseline year for Asia Cement’s 
commitment to science-based carbon reduction.  The Company 
committed that by 2025, including Taipei headquarter, Hualien Plant 
and Hsinchu Plant, the emission intensity of cementitious materials 
(scopes 1 and 2) will be reduced by 8%, equivalent to the reduction of 
over 258,000 tons of GHG emission. 
In 2022, the actual intensity of scope 1 emissions and scope 2 emis-
sions combined stood at 0.839, outperforming the established SBTi 
emission intensity target of 0.842. Scope 1 emission intensity stood at 
0.790, and scope 2 at 0.049.
Asia Cement actively promotes low-carbon cement products (e.g., 
Portland cement and Portland-limestone cement with lower clink-
er-water ratio). To relieve customers from the trouble of having to 
adjust the ratio when using products, we have produced cement with 
a specific surface area larger than before, resulting in an increase in 
electricity consumption for cement grinding, thus a slight increase in 
scope 2 emission intensity. In addition, since the suppliers of biomass 
alternative fuels overhauled their equipment, supply of biomass waste 
was less than what had been expected. Therefore, reduction in carbon 
from biomass alternative fuels was also less than expected. Since Hsin-
chu Plant’s roll crusher damaged and in maintenance for months im-
pacted the process of adding limestone to cement, clinkers whose car-
bon emissions were higher were increasingly adopted for production 
of cement. Fortunately, the intensity of scope 1 emissions and scope 2 
emissions combined is decreasing year on year.
(Tons Of Co2e/ton Of Cementitious Materials)
Scopes 1
Scopes 2
833
45
817
47
805
47
813
41
823
43
Actual 
Target 
2019
baseline year
2020
2021
2022
Year
Actual 
Target 
790
50
49
803
39
Actual 
Target 
900
800
700
Asia Cement continues 
its participation in the carbon 
disclosure project (CDP), and 
was upgraded from B to A- in 
2022, with the Supplier En-
gagement Rating (SER) being 
B-.
CDP carbon 
disclosure project
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Target of cement and concrete 
GHG net-zero emission
R20 climate initiative
Net Zero 2030/2050
Green energy cycling and 
carbon reduction initiative
As a member of Global Cement and 
Concrete Association (GCCA), a glob-
al initiative organization, along with all 
member companies, Asia Cement com-
mitted itself to “2050 Climate Ambition” 
in September, 2020, and expected to reach 
the target of GHG net-zero emission from 
cement and concrete.  Currently, Asia Ce-
ment has joined Asia Region Task Force 
of 2050 Climate Ambition to discuss with 
global major cement companies about the 
future carbon reduction path.
In 2022, Yuan Ze University held 
“Summit for Climate Change Sustain-
able Issues” and invited “R20 Region-
al Climate Action” to participate it. 
The Summit brought in international 
vision and sustainable views plus the 
interchange with companies in Taiwan 
that determined to seek for the solu-
tion of net-zero to collectively fulfill 
the duty to environment.  Many com-
panies in Far Eastern Group joined the 
action of intitiatve, Asia Cement also 
committed to play a key role of carbon 
reduction on the path to net-zero as a 
vanguard of circular economy in Tai-
wan.
Asia Cement jointly established Tai-
wan Alliance for Net Zero Emission. It 
also joined Net Zero X 2030/2050 initia-
tive and committed to the short, mid and 
long term goals, plus the ultimate goal 
of net zero carbon emission by 2050.The 
Company is moving forward together with 
all businesses and industries on the road 
of carbon reduction with the biggest de-
termination to strengthen sustainable de-
velopment, to complete the big challenge 
of net zero emission.
In 2022, Asia Cement and its subsid-
iary Ya Tung Ready-mixed Concrete re-
ceived the certificate of “Net-zero Label” 
issued by Taiwan Alliance for Net-zero 
Emission, the first group of enterpris-
es passed the certification and received 
“green class” label, leading all industries 
in Taiwan collectively strive for fulfilling 
the vision of 2050 net-zero emission. Asia 
Cement headquarter is driving to fulfill 
net-zero emission by 2030. The emission 
in 2022 was reduced by 9.6%, comparing to 
that of 2021, It is expected that the installa-
tion of solar power equipment will be com-
pleted by 2023 which will supply 20% of the 
total power consumed by the headquarter.
In 2022, Asia Cement participat-
ed “Technical Forum on Environment 
Green Energy and Carbon Capture and 
Storage” held by National Central Uni-
versity and signed the Initiative of Envi-
ronmental Green Energy and Carbon Re-
duction to allow the industry and general 
public to understand that Asia Cement’s 
determination to net-zero of carbon re-
duction.  Asia Cement committed to:
1
2
3
Developing net-zero technology: ac-
tively investing into the development 
of environmental green energy and 
carbon reduction.
Sharing green resources: strengthen-
ing cross-interchange among indus-
try, government and academic sector 
to share environmentally sustainable 
resources.
Urging industrial transformation: Ap-
plying green technology to guide the 
upgrading of industry and to enhance 
international competitiveness.
Asia Cement participated many seminars and briefings regarding the themes 
of net-zero path and sustainable cycling.  In 2022, Environmental Protection 
Bureau of Hualien County conducted “Hualien County Results Presentation 
of Phased Sustainable Development on Environmental Aspects and Climate 
Change Publicity” and invited representatives from industry, government, ac-
ademic sector, community and NGO to share the experiences of fulfilling en-
rionmental sustainability. Asia Cement was invited to participate and share the 
fulfillment of environmnetal sustainability at the land of Hualein.
Benchmarking against its SBTs, Asia Cement set an internal carbon price (shadow price) to incorporate 
carbon risk as a criterion for managing investment risk and climate risk and assessing long-term strategy, 
including low-carbon technological analysis and requisite investments and as a management tool for Asia 
Cement’s driving low-carbon investments and energy efficiency. Asia Cement has set a stage-specific internal 
carbon price in its regulations for internal carbon pricing; the internal carbon price for 2021~2025 is NT$216 
per ton of CO2e. Currently Asia Cement is promoting carbon reduction mainly by means of the circular econo-
my model, meaning that it calculates the carbon reduction effect of each tone of alternative raw materials/fuels 
through the internal carbon pricing mechanism and prioritizes the use of those with greater effect. 
Experiences sharing on corporate sustainability
Internal carbon pricing
GCCA 2050 Net Zero Roadmap
Asia Cement and Ya Tung Ready Mixed Concrete were 
awarded the "Net Zero Mark."
Asia Cement signed the initiative on use of renewable 
energy and reduction in carbon.
Honorary President of R20 and President of the R20 Green 
Fund for Women paid special attention to the low-carbon 
cement exclusively developed by Asia Cement.
Environmental Sustainability
22
22
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Continuing to invest in the research of technologies and 
moving toward net-zero carbon emission
Circular economy and practical actions to 
reduce carbon
Initiated the amendment of CNS15286 blended hydraulic cement national standard, added 
the cement types of Portland-limestone cement and triple blend cement for the benefit of 
producing and selling low carbon products in domestic market by cement companies to re-
duce GHG emission and expand the recycle and reuse of resources in Taiwan. The standard 
was published in August of 2022 and the production and sales of Asia Cement’s low carbon 
products were expected to be largely increased in 2023.
Presented a paper of “Domestic Cement Industry Net-Zero Emission Strategy and Discus-
sion of Practices” at the “Seminar of Green Technology and Engineering Practices” held by 
Industrial Development Bureau, Ministry of Economic Affairs, to share its practical experi-
ences of carbon reduction, the study and analysis of the latest international carbon reduction 
techmologies, the feasibility strategy in Taiwan and the review of current industrial status. 
The paper was recognized and granted by an Excellent Award.
Published a parper “Asia Cement moving toward net-zero carbon emission – becoming a 
partner of green homeland” on Construction News Record to allow general public under-
standing the context and practices of Asia Cement’s net-zero strategy, and together with sub-
sidiaries to adopt the carbon reduction measure of integrating up-stream and down-stream 
industrial chain.
Chief Vice Plant Manager of Asia Cement Hualien Plant, Tse-sheng Chen, formed a “Cement 
and Concrete Net Zero Technology Committee” in 2021 at Taiwan Concrete Institute (TCI) and 
taking the position of chairman.  The members of the Committee are composed of people from 
domestic cement manufacturing, concrete production, design and construction areas, a coop-
eration between industry and academic sector. The Committee is actively following the carbon 
reduction policy of the nation and the trend of net zero goal to study and plan the applications 
of newly emerged technologies in order to steadily realize the transformation to low carbon.
Waste wood
Solid fuel*
Sawdust*
Waste plastic
Sewage sludge*
Straw
Reducing slag*
BOF slag*
Mineral fines*
Coal bottom ash*
Mass-burning coal ash*
Regenerated particles
from incineration*
Coal fly ash
Pulp paper mud*
Sludge from the grinding
 of quartz brick
RDF (waste label)
1.46
1.51
1.24
1.23
1.18
1.03
Plastic pieces*
-0.11
0.19
0.01
0.07
0.13
0.24
0.27
0.26
0.32
0.38
-0.02
     0.0           0.5          1.0           1.5
Asia Cement continues to invest into the study and analysis of cement industry net-zero emis-
sion strategies in Taiwan and the research of relevant technologies. In 2022, the items implemented 
by Net-Zero Emission Work Force of Corporate Sustainability Promotion Committee included:
Asia Cement’s current measure of promoting carbon reduction focuses on circular economy 
by way of analyzing internal carbon pricing process, calculating carbon reduction result from the 
alternative material and fuel per ton and initiating better items first.Form the practical experi-
ences of operation, domestic calcium oxide alternative material, a non-carbonate type, is mostly 
from steel mills, although some items have high content of calcium oxide, but the content of iron 
oxide is higher as well.  In order to maintain normal cement chemical composition, Asia Cement 
carefully analyzed material composition and allocated the ratio of various alternative material, 
continued to provide high quality products to customers and meanwhile maintaining the practic-
es of carbon reduction.
1
2
3
4
Benefit of emission reduction from circular economy 
(Tons CO2e/Ton of alternative fuel)
Certificate of Distinguished Merit
Presented a paper of “Domestic 
Cement Industry Net-Zero Emission 
Strategy and Discussion of Practices” 
at the “Seminar of Green Technology 
and Engineering Practices” held by 
Industrial Development Bureau, 
Ministry of Economic Affair.
Published a parper “Asia Cement 
moving toward net-zero carbon 
emission – becoming a partner of 
green homeland” on Construction 
News Record.
" * " :The benefit of actual replacement in 2022 updated.
NOTE
Environmental Sustainability
23
23
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Cement is a material needed by constructions presently. There are a lot of types due to the differences 
of compositions and strength, each has its different applications. Portland cement is the most used one in 
the industry.  In response to the global trend of net-zero carbon emission, on the net-zero path od cement 
industry in Taiwan, the production of low carbon cement is one of the carbon reduction strategies with 
high feasibility and better performance. According to the needs of buck cement used by concrete and bag 
cement used by cement work, Asia Cement was leading the industry in Taiwan and launched low carbon 
products of “Portland-limestone cement” and “Masonry cement” . In 2022, the Company started a new 
era of low carbon products in the industry in Taiwan with the outstanding results of actively promoting 
the products to customer groups.  Asia Cement also continues to develop other low carbon products such 
as triple blended cement, the application of it is similar to that of Portland-limestone cement with better 
strength, lower permeability, stronger anti-corruption and better results on carbon reduction.
Asia Cement created a “Skycraper brand Masonry cement” official website to promote and describe 
the advantages, range of applications and features of the products.  It is expected to provide more diversi-
fied low carbon sustainable products to customers in the future and to generate higher benefit by driving 
cement industry moving to the production of low carbon products.
Researching and promoting low carbon cement products
Sales volume of low-carbon cement (tons)
Since the carbon capture and storage technolo-
gy is considered as an important solution for climate 
changes by many people, which is still in development, 
Asia Cement has adopted robust and feasible carbon 
reduction strategies to optimize current best feasible 
technologies in cement industry, and simultaneously 
invest into the research of carbon capture technology.
Asia Cement cooperated with domestic and in-
ternational academic and research institutes to devel-
op a negative carbon technology, a technology differ-
ent from the ordinary concept of carbon capture by 
combining wastes and carbon dioxide to become neg-
ative material and providing to ready-mixed concrete 
plants to solve three problems including carbon emis-
sion reduction, waste treatment and resource short-
age.  Asia Cement will join with Ya Tung Ready-mixed 
Concrete and the related down stream industrial chain 
to study and evaluate the separation and reuse of 
waste concrete, plus invest into industrial by-products 
or waste recarbonation technologies to produce nega-
tive carbon recycled aggregates or supplementary ce-
mentitious materials (SCM) and used by down stream 
industrial chain, to realize the integration of low carbon value industrial chain.  The negative carbon recy-
cled aggregates were scheduled to be developed and started the pilot run by 2025.  Initially. The manufac-
turing process will then be expanded by 2030 to reach the target of 18,000 tons of annual carbon capture.
Asia Cement adopted the approach that is most beneficial to environment by properly recycling 
wastes into resources for reuse and producing into negative carbon material.  This superior technology is 
a powerful driving force for completing the last mile of net-zero emission.
Carbon capture, use and store (CCUS)
18,000
36,000
2030
2035
40,000
30,000
20,000
10,000
-
Year
Asia Cement CCU Planning 
(Tons CO2e/year)
Environmental Sustainability
24
24
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
212,115
1,517
1,792
1,498
7,871
2019
2020
2021
2022
200,000
150,000
100,000
50,000
0
12,000
9,000
6,000
3,000
0
Year
Portland-limestone cement
Masonry cement
Masonry cement
Portland-limestone cement
Benefit
Resources
Used as alternative 
material (raw material)
Reducing the extraction 
and use of limestone
Carbon reduction in 
manufacturing process
Absorbing CO2
Becoming negative 
recycled aggregates or 
SCM
Used as the medium of to 
absorb and reuse CO2
(If the composition is 
unfavorable to be used by 
cement rotary kiln)
By-products or 
wastes with rich 
content of 
calcium oxide or 
magnesium oxide
Waste 
concrete
Cement 
paste
Stones 
and 
sand
1
Rich content of calcium 
oxide which can be used 
as the medium to absorb 
and reuse CO2
Recycling stones and sand 
for the reuse by concrete 
1
2
The bonding strength is 
still maintained after 
processing a portion of 
hydraulic hardness 
activity which can replace 
cement.
2
Absorbing CO2
Becoming negative 
recycled aggregates or 
SCM
Replacing a portion of 
cement
Reducing the extraction 
and use of natural 
aggregates and sand 
stones
Planning the way of 
application
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Masonry cement
Through the comprehensive experiment and planning, from front end presentation of 
“cement quality” to the back end demonstration of “concrete characteristics”, Asia Cement 
spent two years time to complete the entire test and evaluation and actively communicate 
with customers to allow them understand the advantage of providing low carbon cement 
that was produced by the method more friendly to enrionment and the same quality as 
Portland cement.  In 2022, the Company exported 210,000 tons of the product to the US. 
In the domestic application, Asia Cement initiated the amendment of CNS 15286 blended 
hydraulic cement national standard and increased the types of Porland limestone cement 
and triple blend cement to link with international domain. The standard was officially an-
nounced in August of 2022.  The amendment of regulations of cement products inspection 
was passed in January of 2023. In the future, Asia Cement will join its subsidiary Ya Tung 
Ready-mixed Concrete to promote low carbon products and the amendment of use con-
straints in the Public Construction Outlines and Specifications regarding the use of low 
carbon blended cement to create an industrial environment that is in favor of the promo-
tion of low carbon cement, hence, Portland-limestone cement can not only be used by 
foreign customers, but also used in Taiwan, to accelerate the cement industry in Taiwan to 
move toward the goal of net-zero emission by 2050.
Asia Cement led the industry since 2011 to promote the sales of low carbon Masonry 
cement.   The cement is suitable for cement primer and finish on wall, brick laying, peb-
ble treatment, pebble dashing, etc. plus superior constructability and anti-crack feature. 
Since it was difficult to ask cement workers to change their habbit, it was not easy to pro-
mote the product. In order to have the good quality low carbon product accepted by them, 
Asia Cement circled around many counties and cities in Taiwan in 2022 to hold a total of 
88 sessions of presentation to introduce the quality of Masonry cement and green purchase 
trend to construction contractors and companies, and to interact with cement workers at 
each session describing the superior features of using it in the construction work. The actu-
al practices at each session were arranged to allow customers experiencing the low carbon 
cement that offers good features, good quality and not easy to crack.
In addition, in order to break people’s stereotype of impression that cement walls may 
often crack and expand, plus transmit the sustainable concept of low carbon products, 
Asia Cement participated “2022 Tainan International Green Industry Show” and “Taipei 
International Construction Material and Products Show” to promote Masonry cement in 
the hope of contributing to net-zero emission through its high quality and the feature of 
carbon reduction for environmental protection. In 2022, a total of 7,871 tons of low carbon 
Masonry cement was sold by Asia Cement under its aggressive promotion, a growth of 5 
times more than that of last year. 
Due to the fact that the cement products Carbon Foot Print Product Category Rules 
(CFP-PCR) published by Environmental Protection Administration can only be applicable 
to Portland cement (Portland cement 1.0 version, approved on July 30, 2020), other types 
of cement cannot (such as low carbon cement type with lower ratio of clinker composition) 
follow CFP-PCR to perform product carbon foot print inventory verifications and apply 
for carbon label, which confines the promotion of domestic low carbon cement products 
in the market.  Asia Cement started to promote the amendment of Portland cement CFP-
PCR in 2022 and applied to expand the applicable range to cover all cement products. It is 
expected to finish the amendment by 2023, after the amendment all cement products will 
be covered by cement product carbon labels which corresponds to the implementation of 
cement industry net-zero emission strategy in Taiwan.
Portland-limestone cement (PLC)
墁砌水泥
墁砌水泥
Skyscraper Brand Masonry Cement
Environmental Sustainability
25
25
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
140
120
100
80
60
40
20
0
Portland-
limestone 
cement
Masonry 
cement
Portland-
limestone 
cement
Masonry 
cement
Portland-
limestone 
cement
Masonry 
cement
Portland-
limestone 
cement
Masonry 
cement
(%)
kg CO2e/ ton - cement
24.8
76.8
1.7%
5.4%
6.0
25.5
4.3%
3.8%
18.4%
31.9
144.0
17.3%
Carbon reduction 
The applicable
(ton - cement /year)
(ton CO2e/year)
219,277
8,923
6,998
1,285
May replace the use of 
Portland Type I 
cement structure.
The cement is 
suitable for cement 
primer and finish on 
wall, brick laying, 
pebble treatment, 
pebble dashing, etc.
In 2022
144.0
Reduce mineral 
materials use
Reduce coal use 
Carbon reduction
Production
kg- mineral materials / 
ton - cement
kg- coal / ton - cement
The reduction performance is measured in relation to the production of Portland Type I cement in 2022. By substituting 
alternative raw materials and fuels under the circular economy model, Asia Cement decreases the use of minerals and 
coals for production of Portland Type I cement year on year. Therefore, the difference between the carbon reduction 
amount of low-carbon cement and that of Portland Type I cement narrows down year on year.
The actual performance of the reduction in carbon emissions varies in each year, depending on the energy composition 
of the year and the ratio of the blending of raw materials required by the customer.
A story of changing to positive 
directiontion- Interview of People
Interviews with Chief Vice Plant Manager Chih-Sian Chen, Quality Control 
Team Leader Chih-Chi Wang and Associate Researcher Yu Chung Tseng
Global warming has been intensified in recent years, 
many countries around the world have set the goal of 
reaching net-zero emission by 2050.  As a member of 
Global Cement and Concrete Association (GCCA), Asia 
Cement has always been actively promoting various 
carbon reduction measures in the hope of play the role 
of “a leader on carbon emission reduction” in domestic 
cement industry.  One of the net-zero strategies is to re-
place the conventional high carbon emission cement by 
innovative low carbon cement. In addition to bag prod-
uct of Masonry cement which is needed by cement work, 
low carbon buck cement Portland-limestone cement is 
also developed which is needed by concrete application. 
Asia Cement’s low carbon cement products cover all 
type of construction use.
Asia Cement’s quality control tearm continues to develop and promote low carbon products. Sincne 
2022, the Company actively travel around many counties and cities to promote bag type Masonry ce-
ment to construction contractors and companies, designers, cement workers who is the rear-end user, 
with the effort of colleagues more and more people in construction industry were aware of and selected 
“skyscraper brand Masonry cement” for their work.
Some sparkles were seen in the promotion activities, those were the small cultural and creative 
products of Skyscraper brand. Associate Researcher Yu Chung Tseng, who is also a member of product 
promotion team, said that “In the process of making cement bags by paper bag manufacturers, some 
scraps or defective bags from the production can not be used, it is a pity.  Asia Cement requested paper 
bag supplier to recycle and reuse them. The heavy-duty waste bags are reproduced into unique cultural 
and creative items such as folders, hand bag. Those are made by households nearby the bag manufac-
turer and purchased by the Company. Hence, wastes are reused and source of income is created for the 
households in the neighborhood of the paper manufacturer, a way to demonstrate circular economy.”
In addition, Asia Cement developed and produced Portland-limestone cement and actively working with customers. 
Through the comprehensive experiment and planning, from front end presentation of “cement quality” to the back end 
demonstration of “concrete characteristics”, Asia Cement spent two years time to complete the entire test and evaluation and 
successfully developed the product which was exported to the US in 2022. Chief Vice Plant Manager Chih-Sian Chen indi-
cated: “The products produced by Asia Cement are mainly to meet the needs of domestic market. Currently, a small amount 
of low carbon products is provided to ready-mixed plant for testing, step by step to expand the demand in domestic market. 
Whereas, the exported cement amount is for the purpose of balancing the production capacity, the Company does not take 
the initiative to export cement.  The way to promote low carbon products is to focus on the foreign customers first who have 
already purchased cement.” Chief Vice Plant Manager continued: “For example, a customer in Hawaii only accepted cement 
blended with clinker and limestone originally, we continued to talk with them and provided samples for testing.  Gradually, 
they accepted Portland-limestone cement that has the same characteristics with lower ratio of clinker.” 
Quality Control Team Leader Chih-Chi Wang said: “The main hot spot of emission in cemen industry is at clinker 
calcination. In the US, approximately 90% of the States have already accepted the type of low carbon products with the 
composition of limestone. For example, if 7% of limestone is added to cement, then 7% of clinker is not used.  For the same 
weight of cement being used, the benefit of carbon reduction certainly will be gained.” In order to reduce carbon emis-
sion, less and less ratio of clinker is in cement products produced by many countries, whereas, the characteristics of the 
product can still be maintained by many ways, for example, clinker can be ground into very fine to increase the surface 
size.  Although the power consumed by cement grinding machine will be increased, but the increased power consumption 
is far lower than the carbon reduced by the products with low ratio of clinker.  Overall, the unit carbon emission will still 
be reduced.
The Company still faces challenges while promoting these innovative low carbon products. Regarding the product, 
current Public Construction Outlines and Specifications and commodity tax are not in favor of the promotion of low 
carbon cement.  The existing Outlines and Specifications must be reviewed and updated. In addition, the label for green 
construction material issued by Ministry of the Interior does not cover mow carbon material, hence, we suggest that the 
“low carbon construction material” category can be added to it which can be linked to carbon reduction performance. 
We also suggest nine evaluation indicators for green construction material label: “CO2 emission reduction measure” shall 
include the quantity of low carbon green construction material used to encourage using low carbon construction material 
to replace high carbon emission construction material in order to accelerate construction industry reaching the goal of 
carbon reduction net-zero emission.
As a pioneer of low carbon cement manufacturer in Taiwan, Asia Cement will continue to communicate with all stake-
holders and expect everyone can transform the concept to gradually accept and broadly use low carbon cement, the 
demand of it can elevate the production volume in Taiwan and further driving the occurrance of net-zero transformation.
NOTE1
NOTE2
Environmental Sustainability
26
26
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Low carbon sustainable industrial chain
Ya Tung Ready-mixed Concrete actively adopted various international standards and national 
label.  It developed low carbon green concrete which offered high performance and quality.  In ad-
dition to low carbon cement, it also used Pozzolanic materials (slags, fly ash, silica fume) to make 
concrete more dense and to develop stronger strength for reducing efflorescence and alkali-aggre-
gate reaction of concrete at later stage.
Currently, nine plants of Ya Tung Ready-mixed Concrete have received GRMC label issued 
by Taiwan Construction Research Institute, five plants received Label of Green Construction Ma-
terial H Category issued by Architecture and Building Research Institute, Ministry of the Interior. 
It also received vertifications of ISO 14064-1, ISO 14067 carbon footprint and ISO 14046 water 
footprint, certification of BS 8001 circular economy. Ya Tung Ready-mixed Concrete assisted 
EPA of Executive Yuan drafted ready-mixed concrete product carbon label Product Category 
Rules (PCR) and received concrete product carbon label certificate in May of 2022.  For the same 
strength, carbon can be reduced by 25% and 28% from low carbon ratio, comparing to ordinary 
ratio. Ya Tung Ready-mixed Concrete aggressively promotes low carbon ratio concrete by using 
the calculated results of actual carbon footprint. It will follow the pace of Asia Cement in the future 
and jointly move toward the goal of GCCA global cement and concrete net-zero carbon emission, 
actively promote green development and sustainable growth to become a green pilot of domestic 
concrete industry.
Environmental Sustainability
27
27
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
A story of changing to positive 
directiontion- Interview of People
Interview with Chief Vice Plant Manager Chih-Sian Chen
Asia Cement always steadily fulfills low carbon trans-
formation through science and practical attitude. It demon-
strates its implementation performance by actual results.  As 
the leader on “carbon emission reduction” in domestic ce-
ment industry, Hualein Plant was granted for the eighth time 
by Industrial Development Bureau the award of “Excellent 
company of voluntarily reducing GHG emission”, a cement 
company that received the most times of the award and a 
plant that received the most times of the award in Taiwan.
In order to allow people from all walks to understand the 
situation of the cement industry inTaiwan, as a core member 
of net-zero emission group, Asia Cement Hualien Plant chief 
vice plant manager Chih-Sian Chen is continuously promot-
ing cement industry sustainbility concept in recent years in 
various occasions including industries, government and ac-
ademic sectors.  He could speak on the subjects from the 
improvement of manufacturing process, circular economy, 
low carbon products to carbon capture, reuse and storage 
with great familiarity. He also applies scientific discourses in 
the faceof challenges and doubts.
“It was quite often that someone might believe that the 
cement produced in Taiwan tends to have higher carbon 
emission than that of other nations. One of the main reasons 
was that the ratio of clinker added to cement specified in 
our national standards was higher.  It was an untimely con-
straint in facing the requirement of net-zero emission, Asia 
Cement was aggressively promoting the amendment of na-
tional standard.  Hence, CNS 61(Portland cement) and CNS 
15286(blended hydraulic cement) were separately passed 
the amendment in 2021 and 2022.  As a result, cement indus-
try circular economy and alternative material and fuel could 
be implemented in a larger scale, and the industry had a ref-
erence for producing more cement types.  After the amend-
ment of cement products inspection rules was passed in Jan-
uary of 2023, cements adopting low carbon concept could be 
marketed in Taiwan for selling.  Asia Cement will join with 
its subsidiary Ya Tung Ready-mixed Concrete to promote 
and offer low carbon Portland-limestone cement to domes-
tic customers, we will continue to try offering other types of 
blended hydraulic cement as options for customers.”
In addition to the R&D of low carbon products, the circu-
lar economy of converting wastes into resources and CCUS 
which are actively discussed and deployed by many indus-
tries are still the core strategy of cement industrial chain on 
net-zero emission transformation.  “In the carbon emission 
structure of the cement industry in Taiwan, approximately 
60% of the emission is from the manufacturing process of 
producing clinker by calcining limestone material (the main 
composition calcium carbonate), 35% from the emission of 
coal burning and 5% is the indirect emission from electricity.  
By using the alternative raw material that is rich of calcium 
oxide, calcium oxide and CO2 generated from the reaction 
of absorbing heat by calcium carbonate, the composition 
of limestone, can be eliminated.  The heat needed by the 
calcination of clinker per ton can be largely reduced to ap-
proximately half of it, CO2 generated from fuel burning and 
chemical reaction of raw material in cement rotary kiln can 
be largely reduced. Under the condition of maintaining the 
stability of system and the quality of products, Asia Cement 
is doing its best to promote the use of alternative raw materi-
al.”  In addition, generally when carbon capture and storage 
are mentioned, most people will think of injecting CO2 into 
stratum for storage. Based on the safety consideration, this 
approach is more of the research performed at the level of 
the nation.  Asia Cement performs the study and planning 
step by step within the scope that can be controlled by an 
ordinary enterprise. It adopts the technology of recarboniz-
ing industrial by-products or wastes as the main approach, 
after carbon is stored, it becomes renewable material which 
can be used again.
Chief Vice Plant Manager Chen further expressed that: 
“In cement industry chain, the carbon absorbing ability of 
concrete constucted objects during the time that they are 
used, “concrete re-carbonation” is a natural reaction. In 
theory, CO2 released in the process of calcinating cement 
can be 100% absorbed through recarbonation.  However, in 
reality only about 25% of it can be absorbed by the cement in 
ordinary concrete buildings due to the factors of humidity, 
temperature and bonding materials.  Currently, the research 
performed by Asia Cement adopts an advanced separation 
technique to individually separate large and small stones, 
sand and cement pastes from the concrete resulted from the 
dismantled buildings and converting them into resources 
for reuse. The separated cement pastes can still maximize 
its ability of absorbing the re-
sidual CO2.  The material full of 
absorbed CO2 can be converted 
into negative carbon renewable 
aggregates which can be used in 
construction work again.  Fur-
thermore, the calcium carbon-
ate generated from absorbing 
CO2 offers stable structure, it 
releases CO2 through reverse 
reaction only above 800℃, a 
very stable and safe negative 
carbon material.”
In 2021, ever since Pres-
ident Tsai Ing Wen declared 
to reach the goal of net-zero 
transformation by 2050, indus-
tries were more aggressively 
to promote green energy and carbon reduction.  As an im-
portant man of the only company in Taiwan that produces 
low carbon cement, Chief Chen talked about the difficulties 
encountered by the industry: “If it is difficult to find custom-
ers who are willing to use low carbon products, the corre-
sponding low carbon technology is not feasible.” In facing 
the challenges, Asia Cement continues to perform research 
and test and promote the value of sustainability to customers 
by presenting the actual results. The Company produces and 
promotes low carbon cement with a solid plan by adopting 
practical approaches.  Together with customers it expects 
to steadily move forward in the wave of sustainable thinking 
and net-zero carbon emission.
Plant 
manufacturing 
stage
CaCO3→CaO +CO2 
Ca(OH)2+CO2    →   CaCO3+H2O 
CO2
Consumer 
usage 
stage
H2O 
(3CaO.2SiO2.3H2O)+3CO2    →  3CaCO3.2SiO2.3H2O 
H2O 
The carbon emission in 
cement industry is 
mainly from manufac-
turing process which is 
approximately up to 
60% of the total.
Concrete recarbonation 
response equation (taking 
cement hydration product 
as an example)
Environmental Sustainability
28
28
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Inventory of GHG 
GHG inventory verification and registry are performed each year in accordance with the rel-
evant inventory guideline and regulations published by EPA. Asia Cement’s GHG emission was 
totaled 2,924,459 tons of CO2e for scope 1 and 180,588 tons of CO2e for scope 2. The targets set 
were 2,936,228 tons of CO2e for scope 1 and 144,171 tons of CO2e for scope 2 (due to the promotion 
of low-carbon cement,  we have produced cement with a specific surface area larger than before, 
resulting in the increase in electricity consumption for cement grinding, the target of scope 2 not 
reached). The GHG emission of six subsidiaries was totaled 1,808,200 tons of CO2 for scope 1 and 
46,536 tons of CO2e for scope 2.
In accordance with the inspection regulations of the sustainable development roadmap of list-
ed counter companies issued by the Financial Management Commission, Asia Cement will newly 
investigate the greenhouse gas emissions of 7 business offices and storage and transportation sta-
tions in 2022. The emissions are 4,333 tons of CO2e (accounting for 0.14% of Asia Cement’s com-
pany), and the emissions in the scope of individual financial reports are 3,109,380 tons of CO2e.
On the basis of significant indirect emission guideline, Asia Cement identifies the boundary of 
reported significant indirect emission.  The guideline for evaluating significant indirect emission is 
based on the scoring of various scales, the level of impact, risks, opportunity, subcontracting, the 
concerns of stakeholders, guidance of departments, revenue or expenditure.  When the scores are 
summed up to over 30, it is considered to be a significant indirect emission.  The items identified 
to have significant indirect emissions are: the purchased goods and services, wastes generated 
from the activities relating to fuel and energy and the business operations. In 2022, the scope 3 
emission of all categories is as follows, the percentage of verification at each category is 100%.
Guideline of significant scope 3 emission
Scope 3 Emission and Reduction
When setting its SBTs in 2020, Asia Cement already completely inventoried its scope 3 emis-
sions. However, since such scope 3 emissions did not reach 40% of Asia Cement’s total emissions, 
we did not set SBTs for such emissions. Nonetheless, to promote carbon reduction throughout 
the value chain, Asia Cement has voluntarily set the goal of carbon reduction by 5% for the peri-
od from 2021 (the base year) to 2025 (approximately 1.25% every year). We reduced our carbon 
emissions per annum by 6.2% in 2022, which met our target of the year.
Emission of Scope 2
2019
2020
2021
2022
Emission of Scope 1
305
16
4
91
307
17
5
94
297
17
5
162
292
18
5
5
181
Year
350
300
250
200
150
100
50
0
Asia 
Cement Subsidiaries
Asia 
Cement Subsidiaries
Asia 
Cement Subsidiaries
Asia 
Cement Subsidiaries
Results of GHG Emission (10,000 tons of CO2e)
Asia Cement Scope 3 Emissions and Verification of Scope 3 
by Category in 2022 (tons CO2e)
Asia Cement Scope 3 Emissions and Reduction Targets (ton CO2e)
Asia Cement’s Hualien Plant is verified by a third party every year;/ Asia Cement’s Hsinchu Plant, given its cessation of 
the use of cement kiln in recent years, was exempted from the inventory requirement by the EPA, starting from 2019, 
though it voluntarily had itself verified, starting from 2022; the Headquarters voluntarily had itself verified, starting from 
2021; a third party verification is conducted for the subsidiaries ChiaHui Power (annually), Yuan Long Stainless Steel 
(starting from 2021), and Ya Tung Ready-Mixed Concrete (starting from 2020); and the other three subsidiaries have 
independently conducted an inventory (of GHG from consumption of electricity and fuels). As for the data for 2022, Asia 
Cement and Ya Tung Ready-Mixed Concrete had the data verified by the end of June and expect to obtain a verification 
statement in August and ChiaHui Power and Yuan Long Stainless Steel. expect to have the data verified in July and 
obtain a verification statement in August.
Subsidiaries: The data for 2021 were revised to the value verified by a third party. The factors are mainly taken from 
the Greenhouse Gas Emission Factors Management Table (Version 6.0.4) published by the EPA and the 2021 electricity 
emission factors announced by the Bureau of Energy of the Ministry of Economic Affairs in 2022.
Asia Cement and its subsidiaries : The power coefficient was updated to the year of inventory (0.509 for 2019, 0.502 for 
2020, 0.509 for 2021, 0.495kg CO2e/Kwh for 2022)
Since July of 2021ChiaHui Power added phase 2 power generator for power generation, hence, scope 1 of subsidiaries 
was increased from the previous years.
The boundary of emission in this diagram is Asia Cement headquarter, Hualein Plant and Hsinchu Plant.
The invertory was referred to GHG – The first part: the guideline for organizational level of GHG emission and the 
amount being removed and report attached with guide was ISO 14064-1:2018.
The base year is 2019 for the SBTi proposed by Hualien Plant, 2021 for ChiaHui Power to align with its launch of phase 2 
power generation system, and the year of the initial instance of verification for other bases.
28,945 28,945 
100%
100%
68,289 68,289
4 
4 
140,000
120,000
100,000
80,000
60,000
40,000
20,000
0
100%
95%
90%
85%
80%
75%
70%
External verification volume
Emissions in 2022
100%
Verification ratio
1.Purchased goods 
and services
3.Fuel- and energyrelated 
activities
5.Waste generated 
in operations
95,809 
95,185 
103,710 
102,672 
97,239
104,000
102,000
100,000
98,000
96,000
94,000
92,000
90,000
2019
2020
2021baseline year
2022 target
2022 emissions Year
NOTE1
NOTE2
NOTE3
NOTE4
NOTE5
NOTE6
Environmental Sustainability
29
29
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
2019
2020
2021
2022
200
150
100
50
0
300
200
100
0
2019
2020
2021
2022
100
234
221
138
Year
Year
Actual value
Target value
420
90
460
79
28
27
392
178
468
7
600
400
200
0
26
60
22
69
285
110
1
Asia Cement
Subsidiaries
Asia Cement annual carbon 
reduction thousand tons of CO2e
Subsidiaries annual carbon 
reduction thousand tons of CO2e
Target (100 parks per year)
Equal to carbon absorbed by 
Daan Forest Park 
(Number of parks)
Seat
In 2022, Asia Cement Hsinchu/Hualien Plants and the subsidiaries strived for imple-
menting energy saving project and reached excellent outcome.  A total of 16 action plans 
were implemented and saved 701 TJ of heat value, among which the electricity was saved 
approximately 13,960,000 KW/h enough for the consumption of 3,305 households. A total 
of NT$120 million is saved each year from 16 action plans, the amount of investment was 
NT$280 millions and the average period of return on investment is 2.2 years.
Performance of Energy Saving and Carbon Reduction
Estimated to 
reduce
238,540 tons 
of limestone usage
Carbon reduction  
of 76,444 tons 
of Co2e
Carbon reduction  
of 1,285 tons 
of Co2e
Carbon reduction  
of  6,998 tons 
of Co2e
Carbon reduction  
of 18,680 tons 
of Co2e
Carbon reduction  
of 6,379 tons 
of Co2e
Carbon reduction  
of 315 tons 
of Co2e
CO2e
CO2e
CO2e
Estimated to 
reduce 
16,972 tons 
of coal usage
CO2e
CO2e
CO2e
CO2e
Hualien Plant alternative 
material (raw material)
Hualien Plant alternative 
material (clinker) – Producing 
Masonry cement
Hualien Plant alternative 
material (clinker) – producing 
Portland-limestone cement
Hualien Plant alternative fuel
Hualien Plant AQC high voltage 
system pipelines optimization 
design improvement
Nanhua Cement replaced 
the roller on rolling 
machine
Fu Ming (Da) Transport 
replaced 15 truck tractors 
from phase 3 type to 
phase 6 type.
Estimated to 
redcuce 685 
tons of mineral 
material and 228 
tons of coal usage
Estimated to 
redcuce 5,427 
tons of mineral 
material and 
1,310 tons of 
coal usage
Estimated to 
save 
12,530,000 
KWh, save heat 
value of 45.1 TJ
Estimated to 
save 620,000 
KWh, save heat 
value of 2.2 TJ
Estimated to 
save 73 Kilolitre 
of diesel usage, 
save heat 
value of 2.6 TJ
Carbon reduction  
of 193 tons 
of Co2e
The GHG reduction from the energy saving project summed up to 110,733 ton-CO2e, in 
which the reduction of scope 1 was 103,627 ton-CO2e, 7,106 ton-CO2e for scope 2. Carbon re-
duced was equivalent to the volume of carbon removed from 285 Daan Forest Parks, exceeding 
the target value of 100 Daan Parks.
The result of energy saving and carbon reduction (TJ)  
The power coefficient, which is worked out according to the newest value of each annual project, is 
0.533 (kg CO2e/kWh) for 2019, 0.509 (kg CO2e/kWh) for 2020, 0.502 (kg CO2e/kWh) for 2021, and 0.509 
(kg CO2e/kWh) for 2022.
In 2022, a total of 16 energy saving action plans including circular economy alternative material and fuel, equipment 
replacement and management measures.
According to the statistics of Taipower Company, the annual average power consumption of residential houses in 2021 
was 352 KW/h.
In recent years, subsidiary companies have launched many large-scale improvement projects, hence, there are limited 
items to be added for improvement in 2022, the energy saving and carbon reduction volume at the year is lower than thag 
of previous years.
NOTE1
NOTE2
NOTE3
Carbon emission from alternative fuel including the emission from manufacturing process.
Power heat value was derived from 860kcal/kWh of the power physical heat value used at 
the consumption side.
NOTE
NOTE
The result and target of energy saving and carbon reduction
The carbon absorbed by a Daan Park each year is 389 tons.
NOTE1
NOTE2
Environmental Sustainability
30
30
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Clinker process
Power
重/柴油
Gasoline/Diesel
Total Energy
31 
87 
6 
124
TJ
TJ
TJ
TJ
Energy
                                 3,171,295             M3
Products
Gravel
Cement
爐石/飛灰等
5,760,764 
610,775 
653,072 
Ton
Ton
Ton
Material
CO2e
NOx
SOx
Particles
11,039
0 
0 
18 
Ton
Ton
Ton
Ton
Emission
Power
Gas
Gasoline/Diesel
Total Energy
120 
58 
0 
178
TJ
TJ
TJ
TJ
Energy
Products
Stainless Steel Roll
Side Product
74,744 
72,760 
Ton
Ton
Stainless Steel Roll
Lining Paper
75,464 
1,293 
Ton
Ton
Material
CO2e
NOx
SOx
Particles
19,871 
2.8 
0 
0.1 
Ton
Ton
Ton
Ton
Emission
3,105,046 
 3,976 
 424 
 1,081 
Plants Limestone
Clay
Gypsum
5,831,709
0
122,985
Ton
Ton
Ton
Input Material
3381,147  Ton
Produced Clinker
Output 
Output 
Yuan Long
Asia Cement
Waster heat power 
generation process
 82,734 Mwh
Output 
Power
Coal
Diesel
Gasoline
Heavy Oil
Fuel Replacement(biomass)
Fuel Replacement(non-biomass)
Total Energy
 1,313 
 11,763 
 33 
 0.7 
 39 
131
 256 
 13,534 
TJ
TJ
TJ
TJ
TJ
TJ
TJ
TJ
9.7%
86.9%
0.2%
0.0%
0.3%
1.0%
1.9%
100%
 364,666
 
3,394,920
3,759,586 
MWh
MWh
MWh
Input Energy(Heat Value)
366,978
  27,087 
Ton
Ton
Desulfuration Gypsu
Steel Slags
Circular Economy Input
Cement process
  3,678,808  Ton
Output 
Cement 
industry
Ready-
mixed 
concrete
process
Ya Tung 
Ready-mixed
Ton
Ton
Ton
Ton
CO2e 
NOx
SOx
Particles
Power Generated
Produced Cement
Ready-mixed 
concrete
Stainless 
Steel 
Process
The status of using energy resources in cement main business 
The status of using raw material in subsidiaries and energy resources
1.1.2 Energy Resource Management
Environmental Sustainability
31
31
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Power
Diesel/LPG
Total Energy
2 
4 
6
TJ
TJ
TJ
Energy
Gas
Power
Total Energy
34,802 
104
 34,905
TJ
TJ
TJ
Energy
Gravel
Sand
Clinker/Steel
13,509 
12,158 
7,050 
Ton
Ton
Ton
Material
Power
Diesel/LPG
Total Energy
81 
65 
146
TJ
TJ
TJ
Energy
Water Quench Blast 
Furnace Slag
Desulfuration 
451,998 
11,761 
124,357  
Ton
Ton
Ton
Material
34,494              M3
Products
CO2e
NOx
SOx
Particles
435 
0.3 
0.02 
0 
Ton
Ton
Ton
Ton
CO2e
NOx
SOx
Particles
13,609 
1.6 
2.3 
9 
Ton
Ton
Ton
Ton
Emission
Products
Slag powder
Limestone powder
 421,285 
 122,283 
Ton
Ton
     Power                4,812,411           MWh
Products
CO2e
NOx
SOx
Particles
1,781,201 
388 
18 
17 
Ton
Ton
Ton
Ton
Emission
CO2e
NOx
SOx
Particles
28,581 
2.7 
0 
0.2 
Ton
Ton
Ton
Ton
Emission
Emission
Diesel
Total Energy
378 
378
TJ
TJ
Energy
Transportation
Cargo Transport            7,466,000        Ton
Pre-casted 
concrete
Ya Li 
Precast
Slag 
Powder 
Process
Nanhwa
Cement
 ChiaHui
Power
Power 
Generation 
Process
Fu Ming/
Da Transport
Precast Cement 
Products
Transpor-
tation
Asia Cement aggressively promotes circular economy, its oper-
ation locations of using recyclablematerial include Hsinchu Plant, 
Hualien Plant, Nanhua Cement Corp. and Ya Tung Ready-Mixed 
Concrete Corp.   Hualien Plant uses external recycled raw materi-
al and in-plant waste (refractory brick, etc.) as the alternative raw 
material of cement.  Other plants are using desulfuration gypsum, 
blast furnace slag and fly ash as the alternative raw material; Nan-
hua Cement used the recyclable material of water quench blast fur-
nace slag 100% in the grinding process of slag powder.
In 2022, Asia Cement used366,978 tons of recycled materi-
al,5.7% of the total material; its subsidiaries used 1,116,831tons of 
recycled material, 14.4% of the total material; the use of recycled 
material is increased every year.
Due to the features of the industry, Asia Cement and its sub-
sidiaries do not use regenerated material and the percentage of 
packaging material is very minor which is not included in the calcu-
lation. The weight of non-renewable materials was 13,676,896 tons.
Recycled products 
and their packaging 
material 
Due to the properties of the 
products, among all operation lo-
cations of Asia Cement and its sub-
sidiaries, only Yuan Long Stainless 
Steel uses lining paper in its process 
and products to protect the prod-
ucts.  As a result of aggressively 
recycling and reusing lining paper, 
in 2022, a total of 849tons of lining 
paper were recycled, 66% of the to-
tal lining paper used.  The weight of 
recycled lining paper is 0.58% of the 
total produced stainless steel.
2019
2020
2022
2021
153,468
1,261,294
247,550
1,385,304
285,491
1,181,316
 366,978 
 1,116,831 
2.7%
4.1%
4.5%
12.6%
13.0%
13.7%
Year
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
-
20%
10%
0%
(ton) 
5.7%
14.4%
The use of recycled material 
by Asia Cement (ton)  
The use of recycled material 
by its subsidiaries (ton)
The percentage of 
Asia Cement’s use (%) 
The percentage of 
subsidiaries’ use (%) 
Using recyclable and regenerated material 
The Use of Recycled Material and its Percentage
Heat value of power is converted from the physical heat value 860kcal/kWh of the power used at the consumer side.
NOTE
Environmental Sustainability
32
32
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Target of energy consumption
In 2022, the total energy consumption of cement main business was13,535 TJ (that is, 
3,759,659 MWh). The year of 2019 was defined by Asia Cement as the baseline year in setting the 
target of energy consumption, the consumption and intensity of energy would be reduced by 1% 
each year.  In 2022, the Company reached the target of energy intensity and the energy consump-
tion was slightly higher than the target due to the increase of production output.
The waste heat from the rotary kiln system of Asia Cement Hualien Plant was used to 
generate hot water and then going through boiler to produce high pressure steam for the 
generator to generate power, a way of generating power by recylcing heat energy. In 2022, a 
total of 68,152,000 KW/h power was generated from waste heat, enough to supply to 16,000 
households. The total electrical power purchased from outside by Hualien Plant in 2022 was 
336,447,000 Kwh, the net Kwh of power generated from the recycled waste heat was 20.3% of 
the total purchased power by the Plant. It is always maintained above 20% in the past years.
Asia Cement Hualien Plant waste heat power generation system has maintained its unit 
clinker power generation above 20 KWh/ton-clinker in the past years.  In 2022, the whole 
plant maintained 20.2 KWh/ton-clinker on the average.  Due to the gradual clog of the fur-
nace pipes in the waste power generation system, the power generation efficiency is declin-
ing. Asia Cement energy tean planned to improve three rotary kiln power generation systems 
in Hualien Plant and completed the improvement and optimization work of waste heat power 
generation of furnace pipe group in #3AQC cooler in Q2 of 2022.  After the improvement, #3 
kiln unit clinker power generation was increased from 20.09 KWh/ton-clinker to 29.84 KWh/
ton-clinker, an increase of 32.7%. The budget was allocated to improve #1 and # 2 kilns in 
2023, it was expected that the average power generatin per ton of clinker in the entire plant 
could reach above 26 KWh after the improvement.
Waste heat power generation
 1 TJ=277.778 MWh.
The KWh of waste heat power generation is the net power generated (deducting power used by equipment).
The performance of energy consumption represents all energy used by Asia Cement (including power, coal, 
alternative fuel).
According to the statistics of Taipower, the average annual power consumption of residential houses in 2021 was 352 KW/h.
NOTE1
NOTE1
NOTE2
NOTE2
Environmental Sustainability
33
33
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
2019
2020
2021
2022
Year
3,836,854
3,789,820
1.05
1.01
1.04
1.03
1.01
Target value
Actual value
1.02
1.02
MWh
3,789,485
3,714,533
3,760,117
3,759,659 
 3,721,748 
Energy consumption (MWh) 
Target of energy consumption (MWh)
Target of intensity 
(MWh/Ton of cementitious materials)
Intensity 
(MWh/Ton of cementitious materials)
5,000,000
4,500,000
4,000,000
3,500,000
3,000,000
1.1
1.0
0.9
0.8
In 2016, ISO 50001 energy management systems were installed in Hualien Plant, Hsinchu 
Plant and Ya Tung Ready-Mixed Concrete Mei Luing Plant.  In addition, Asia Cement Hualien 
Plant mining mountain was the first mining mountain granted the certification of energy man-
agement system in Taiwan. (Satellite plant:  Both Hsinchu Plant and Ya Tung Ready-mixed 
Concrete Mei Luing Plant were only installed the system). In 2019, Asia Cement Hualien Plant 
and its mining mountain passed the certification of converting into ISO 50001: 2018.
Asia Cement continuously realizes energy management in all operation locations.  In 2017, 
two subsidiaries, Yuan Long Stainless Steel and ChiaHui Power isntalled ISO 50001energy 
management system and passed the certification.  In 2019, they continued the energy man-
agement.
In compliance with the green energy policy promoted by the government, Asia Cement 
planned to install solar power generator in 2023, the installed capacity would be about  3.7MWp.
The first in Taiwan – the mining area passed the energy 
management system
Installation of renewable energy
600,000
500,000
400,000
300,000
200,000
100,000
-
30%
25%
20%
15%
10%
5%
0%
2019
2020
2021
2022
Year
24%
24%
20%
26%
304,932
79,441
78,540
75,876
326,307
318,858
 68,152 
 336,447 
MWh
Power consumption 
of factory (MWh)
Net waste heat 
generation (MWh)
Waste heat power
 generation rate (%)
ChiaHui Power Plant Helping the Stablilty of 
Power Supply in Taiwan
Asia Cement subsidiary  ChiaHui Power Plant is a combined cycle gas power plant. Its power 
generation can supply approximately 3.2% of the total power usage in Taiwan, the biggest private 
gas power plant in Taiwan that generates power to supply approximately 1 million households in 
Taiwan.  ChiaHui Power Plant adopts the power generation technology of using low carbon natural 
gas to generate power which features low pollution, high-efficency, high quality and high safety.  It 
continues to supply stable power in Taiwan by using gas to replace coal in short mid and long term 
to help Taiwan accelerating the reduction of CO2 emission in order to reach the goal of net-zero 
carbon emission by 2050.
Performance of Energy Consumption by Asia Cement (cement company main business)
The KWh and percentage of waste heat-generated power in Hualien
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
A story of changing to positive 
directiontion- Interview of People
Environmental Sustainability
34
34
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Taichung port
Kaohsiung port
Hualien port
Keelung port
4 dedicated cement ships
4 dedicated cement ships
4 warehousing and 
shipping stations
4 warehousing and 
shipping stations
In facing the wave of global green supply, Asia Cement relentlessly develops the technol-
ogy of low carbon manufacturing process in the hope of contributing to environmental sus-
tainability.  In terms of the the selling and transporting of cement, in addition to mining and 
production, energy saving and carbon reduction are equally important.  For the business of 
“transporting cement from eastern to western Taiwan”, that is, the selling of the cement pro-
duced in Hualien Plant to various places in Taiwan and foreign markets, Asia Cement started 
to build the dedicated cement ships in the 80’s. Currently, there are four ships belonging to 
U-Ming Marine, a company in the group. In the past, the cement ships were using fuel to 
generate power for various power needs on board. As a result, they generated noise and air 
pollution.  For the purpose of reducing the impacts to ocean, ecological system and envi-
ronment, in two phases, Asia Cement worked with U-Ming Marine and completed the shore 
power supply engineering at the piers of four warehousing and shipping stations in Kaohsiung, 
Taichung, Keelung and Hualien harbors, plus four cement ships, the total investment was up 
to NT$37,390,000.
Asia Cement completed the total shore power 
supply engineering for all cement ships in 2021, 
while the cement ship is docking at the pier, it will 
not use the onboard generator to supply power any 
more, rather totally switching over to the onshore 
power source of Taipower Company.  The use of oil 
by ships was reduced down to zero.  It can not only 
save ship use of oil over 1,474 ton, but also effec-
tively reduce 5,329 tons of CO2 emission and NOx 
and SOx emission.  Furthermore, the unloading 
efficiency of the cement ships is largely increased, 
the unloading time is shortened by 50%, a pioneer-
ing achievement in the cement industry of Taiwan. 
In compliance with UN Sustainable Development Goal SDG 9 “Build resilient infrastruc-
ture, promote inclusive and sustainable industrialization and foster innovation” and SDGs 9.4 
“Increase energy use efficiency, greater adoption of clean and environmentally sound technol-
Asia Cement’s “total shore power supply” 
building green low carbon harbors
Interview with vice plant manager Ming Chin Yang
Asia Cement is not only actively 
developing low carbon manufactur-
ing process in its core business, but 
also dedicating efforts on energy sav-
ing and carbon reduction in cement 
shipping. In addition to be a model 
of energy saving in the industry, it in-
tends to transform itself into a green 
industry that is environment-friend-
ly, to make contributions to environ-
mental sustainability.
Asia Cement complied with the 
green harbor policy initiated by the 
government.  Colleagues of Hualien 
Plant had built Taiwan’s largest cement ship shore power supply systems at four 
warehousing and shipping stations located at Kaohsiung Harbor, Taichung Harbor, 
Keelung Harbor and Hualien Harbor. Starting from 2021, when the cement ships of 
Asia Cement dock at the port, their power generator can be totally turned off, the 
manpower saved from the operation can be arranged to perform other maintaining 
work to further optimizing human resource.  The shore power supply system can not 
only largely increase work efficiency, but also reduce the impact to port enfironment 
during the period ships docking at the port.
In order to promote the use of shore power by ships in harbor area to reduce 
the air pollution caused by the emission from ships in the harbor, EPA of Taiwan 
actively promotes ships in the harbor using shore power facilities in harbor area in 
recent years.  In 2022, it held a discussion meeting and invited marintime companies 
and ship companies to discuss the promotion of shore power in Taiwan. From the 
design, construction supervision and pilot run of the shore power system, Asia Ce-
ment developed and handled everything by itself.  In 2021, it completed the cement 
ship total shore power supply system and reached the goal of green harbor set by 
the government.  In the discussion meeting, Asia Cement shared the experiences 
of its technical capability of shore power engineering and high use efficiency.  After 
the meeting, the competent government authority visited Asia Cement’s proprietary 
port in Hualien Harbor to understand the results of implementation.
Vice Plant Manager Yang further indicated that “Asia Cement is not solely a user 
of shore power supply equipment, its designed and understood the entire details. 
Each ship building company has different ship designs, it is very difficult to make 
modification and changes.  It is a big challenge to make the connection of electrical 
wires on ships without affecting the structure of ship body.  If there is a need from 
the competent government authority, ship companies or ports in the future, Asia 
Cement will share experiences and cases and offer assistance.”
Asia Cement’s unique technical capability can not only apply to cement ships, 
but also expand to other companies in marintime industry in the future which is 
extremely meaningful in helping the building of low carbon green harbor.
Won the highest honor "Gold Award" of TSAA Taiwan 
Sustainable Action Award
ogies and industrial processes” in 2022 Asia Cement received the highest acknowledge-
ment “Gold award” granted by TSAA (Taiwan Sustainable Action Award) by its “Cement 
ship sustainable total shore power supply” program. Asia Cement launched a “Cement 
ship totala shore power supply” action plan to enhance harbor infrastructure in Taiwan 
and to increase energy use efficiency of ships loading and unloading cargo at the port.  
The power needed by ships is 100% supplied from shore power to reduce GHG emission 
and to fulfill the goal of sustainable development.
Environmental Sustainability
34
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
1.1.3 Pollution Control and Waste Reduction
Asia Cement controls the rear end of the pollution through high efficient dust collection 
equipment, meanwhile, it selects good quality Materials (fuel) (such as high quslity limestone 
and low sulfur coal) to reduce the air pollution emission from the source.  In the recent years, 
the emission values of NOx, SOx and particle pollutants from Asia Cement and subsidiaries 
are lower than the criteria required by the law and regulations.
In Asia Cement, only Hualien Plant uses rotary kiln at present time.
Its air pollution matters include particulate matter (PM), SOx and NOx. Hualien Plant reg-
ularly conducts management level review meeting on environmental management system to 
evaluate and make decisions on various environmental improvement planning and scheduling, 
setting the target of emission reduction, and submitting to Corporate Sustainability Committee. 
The emissions of various pollution matters are calculated based on the emission of each unit 
of cementitious materials, and the feasible target of emission reduction is evaluated based on 
current air pollution prevention equipment and the future planned air pollution improvement 
measures.
Particulates 
matter
The emission from unit cement bonding 
material is reduced by 3% each year 
(baseline year 2021); the targted intensity 
is reduced by 12% by 2025; the actual 
intensity in 2022 was 289 g/ton-cement 
bonding material, reduced by 16% and 
reached the target.
Reduced by 3% Reduced by 
12%
Each year 
2025
Targted
2022
Actual 
Intensity
Reduced by 16%
Reached 
The Target
(baseline year 2021)
SOx
Reduced by 2% Reduced by 
8%
Each year 
2025
Targted
2022
Actual 
Intensity
Reduced by 15%
Reached 
The Target
(baseline year 2021)
The emission from unit cement bonding 
material is reduced by 2% each year 
(baseline year 2021); the targted intensity 
is reduced by 8% by 2025; the actual 
intensity in 2022 was 115 g/ton-cement 
bonding material, reduced by 15% and 
reached the target.
NOx
The emission from unit cement bonding 
material is reduced by 6% each year 
(baseline year 2021); the targted intensity 
is reduced by 24% by 2025; the actual 
intensity in 2022 was 1,082 g/ton-cement 
bonding material, reduced by 18% and 
reached the target.
Reduced by 6% Reduced by 
24%
Each year 
2025
Targted
2022
Actual 
Intensity
Reduced by 18%
Reached 
The Target
(baseline year 2021)
Hg
The emission is reduced by 1% each year 
(baseline year 2021); the targeted emis-
sion is reduced by 4% by 2025; the actual 
emission in 2022 was 0.037 ton, reduced 
by 16% and reached the target.
Reduced by 1% Reduced by 
4%
Each year 
2025
Targted
2022
Actual 
Intensity
Reduced by 16%
Reached 
The Target
(baseline year 2021)
The emission amount of stationary pollution source is the data of air pollution fee and emission amount submitted 
to EPA rountinely.
The data were approved by the Environmental Protection Bureau at the end of May 2023.
ChiaHui Power phase 2 officially started commercial operation in July, 2021.
NOTE1
NOTE2
NOTE3
Environmental Sustainability
35
35
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Discharge from stationary pollution sources 
42
600
400
200
0
Year
2019
2020
2021
2022
541
1
486
2
47
1,280
495
424
20
16
6,000
4,000
2,000
0
4,894
5,153
4,848
367
271
270
3,976
395
1,600
800
0
1,305 
1,433
38
1,081
45
Asia Cement
Subsidiaries
NOx
Sox
Particulate matter, PM
Emission from stationary pollution sources (metric tons /year)
Asia Cement set the target of reducing air pollution by using the year of 
2021 as the baseline year and 100% reached the target in 2022. 
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Aiming at fuel, Asia Cement Hualien Plant actively adopted firing control to optimize the operation in order to reach the target of reducing NOx. In addition, the Company further added firing 
facility for the purpose of stabilizing the system when using alternative fuel in large scale in the future.  In order to reduce air pollution caused by production, Hualien Plant completed the upgrade 
of 6 sets of NOx continuous auto-monitoring facilities in 2022 which could accurately monitor real-time emission.  It is also consecutively upgrading 6 sets of dust OP continuous auto-monitoring 
facilities and improving NOx emission of 3 firing systems. The work is expected to be completed in Q2 of 2023. The Hualien Plant further planned to improve particles control equipment. Since 
the dust collector of the raw materials mill and preheater/rotary kiln in No.2 process was well improved, it is expected that the dust collector in No.3 process will be improved in 2023 and the dust 
collector in No.1 process in 2024, aiming to improve dust collection efficiency.
Tthe data were approved by the Environmental Protection Bureau at the end of May 2023.
The upper limit of emission volume by law is calculated in accordance with the emission concentration of each pollutant and the annual clinker production volume.  Furthermore, the actual emission of each pollutant shall not exceed the 
emission volume approved in the stationary. 
Heavy metal matters are not the regular inspection items required by laws and regulations. The calculation of emission volume was updated according to the mercury coefficient 550.4 mg/T clinker stipulated by EPA, Executive Yuan.
NOTE1
NOTE2
NOTE3
Environmental Sustainability
36
36
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Regulatory limit
Target
Actual
Target
Actual
Regulatory limit
Target
Actual
Target
Actual
Regulatory limit
Target
Actual
Target
Actual
Regulatory limit
Target
Actual
Item
2020
2019
2021
Short Term Goal
(2023)(F)
Mid Term Goal
(2025)(F)
Particle 
Matter
Emission volume 
(ton/year)
Emission intensity
(g/ton-cementitious 
materials)
Emission volume 
(ton/year)
Emission intensity
(g/ton-cementitious 
materials)
Emission volume 
(ton/year)
Emission volume 
(ton/year)
Emission intensity
(g/ton-cementitious 
materials)
1,528
-
1,287
-
353
5,813
-
4,894
-
1,343
715
-
541
-
148
1.98
-
0.071
3,643,908
1,528
1,450
1,412
388
378
5,813
5,200
5,153
1,393
1,380
715
500
486
134
130
1.98
0.006
0.040
3,732,806
1,528
1,350
1,258
369
344
5,813
4,850
4,848
1,325
1,325
715
480
495
131
135
1.98
0.058
0.044
3,659,490
1,483
1,192
-
323
-
4,650
4,302
-
1,166
-
572
480
-
130
-
1.98
0.043
-
3,690,344
1,335
1,114
-
302
-
4,185
3,707
-
1,007
-
572
458
-
125
-
1.98
0.042
-
3,681,756
1,483
1,225
1,061
333
289
4,650
4,578
3,976
1,245
1,082
572
488
424
133
115
1.98
0.044
0.037
3,676,045
NOx
SOx
Production volume of cementitious materials
Hg
2022
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
In 2022, Asia Cement Hualien Plant, ChiaHui Power, Fu Ming (Da) Transport had invested in large scalet on equip-
ment.
NOTE
Environmental Sustainability
37
37
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
A story of changing to positive 
directiontion- Interview of People
Interview with environmental team leader Tse Wei Sheng
The Emission of Ozone Depleting Substances(ODS)
Expenses for sustainable green environment
Most Feon use R-134a and environmental friendly Freon R-410a. Currently, only Hualien 
Plant and ChiaHui Power uses a small volume of ODS R-22 (Ozone Depletion Potential 0.055) 
in water cooler and air conditioning of buildings. The environmental friendly Freon has been 
successively used to replace the old one during the repairing of the machines. In 2022, the emis-
sion of R-22 was calculated to be equivalent to 1.15kg of CFC-11 (based on the Freon leakage 
emission factor 8.5% listed in GHG emission coefficients management table).
The expenses paid by Asia Cement for sustainable green environment include: expenses for 
handling and inspecting the protection of environment, expenses for maintaining or replacing 
equipment, and costs for prevention and environmental management.  In 2022, the total expens-
es were NT$357,950,000.
35,000
30,000
25,000
20,000
15,000
10,000
5,000
-
Year
2019
2020
2021
2022
6,152
15,985
10,247
4,036
6,911
25,548
3,206
6,033
Asia Cement
Subsidiaries
Environmental Investment(Ten thousand)
Asia Cement endeavors to reduce 
air pollution caused by production, it 
has performed many improvements 
in recent years.  In 2022, Hualien 
Plant paid out NT$255 million for 
environmental protection, 3.8 times 
than that of the past years. The col-
leagues in the Plant actively complied 
with the government policy and were 
fully supported by the Company for 
the implementations. In 2022, the tar-
get of air pollution was 100% reached. 
In addition, environmental team 
leader Tse Wei Sheng was referred by 
Hualein County as the model of en-
vironmental protection special and 
technical personnel, the first environ-
mental protection personnel referred by Hualien County.
In facing the challenge of air pollution encountered by the Plant, Asia Cement 
Hualien Plant installed pollution prevention facility to reduce air pollutant emission, 
it also aggressively adopted the measures to reduce the generation of air pollutants 
including controlling the ingredient of the material and closely monitoring air pol-
lutant emission, precisely controlling manufacturing process. Environmental team 
leader Tse Wei Sheng indicated that “the limiting value of air pollutant emission gen-
erated from manufacturing process is stricter now, taking SOx for example, the lime-
stone extracted from Hsinchensheng Mining Site contains sulfur, thus, the emission 
of SOx is higher than other domestic cement plants in its nature. In addition to pur-
chase low sulfur coal, recently Asia Cement introduced circular economy alternative 
raw material and fuel by selecting materials with the ingredient of zero sulfur or low 
sulfur to reduce the sulfur content entering rotary kiln.”
Regarding the large reduction of NOx emission, it is the effort of the colleagues 
in charge of the operation in the Plant.  In 2022, Asia Cement Hualien Plant actively 
adopted two optimization measures to reach the target of reducing NOx including 
using firing control to fuel to reduce the generated CO and NOx to N2, feeding alter-
native fuel into preheater to generate CO to enhance reducibility in order to lower 
the generation of NOx. Furthermore, the Plant also planned to add calciner for the 
system stability during operation when large volume of alternative fule is used in the 
future, plus the installation of denitrification facility as the backup.  Asia Cement’s 
strategy of air pollutant reduction is to reduce the use of chemicals and to control 
the generation of air pollutants through operational measures assisted by prevention 
equipment to ensure reaching the limiting value of air pollutant emission.
In addition to installing auto-monitoring items required by regulations, Asia 
Cement Hualien Plant also installed auto-continuous monitoring at some critical 
equipment to control manufacturing process. It is expected that with the effort of 
the colleagues who operate the manufacturing process and environmental protection 
personnel, the Company can continue supply cement with high quality, low pollution 
and low carbon emission to customers.
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
The target value of waste recycle and reuse by 
2025 is 90%, the actual in 2022 was 98%, the 
target was reached.
90%
2025
Targted
2022
Actual
98%
The cycling of 
converting waste 
into resources
Reached 
The Target
The manufacturing process does not generate 
hazardous industrial waste.  The generation of 
hazardous waste by 2025 is 0 ton, the actual in 
2022 was 0 ton, the target was reached.
The generation of 
hazardous waste
0 ton
2025
Targted
2022
Actual
0 ton
Reached 
The Target
We set the target of absolute reduction in 
off-site disposal by 2.5% per annum and by 
10% by 2025; we will journey towards zero 
waste in the future. The waste disposed off-site 
in 2022 was 52 tons, a reduction of 17%, which 
met the set target.
Volume of general 
waste disposed of 
off-site
10%
2025
Targted
2022
Actual
52 ton
Baseline year 2021
Reached 
The Target
The items outsourced by the subsidiaries for disposal (incineration, landfill) included the con-
sumables and wastes relating to the manufacturing process or pollution prevention equipment. 
The subsidiaries, including Ya Tung Ready-mixed Concrete, Ya Li Precast and Nan Hwa Cement, 
self-processed and recycled wastes from car wash plalform and manufacturing washing process 
into material for reuse. The outsourcing processed wastes for reuse were mainly waste tires and oil 
from operational activities of Fu Ming (Da) Transport. Other irregularly generated wastes from the 
operational activities of other subsidiaries were recycled and reused by legal waste recycle com-
panies.  The total weight of general business wastes generated from subsidiaries in 2022 was 1,690 
metric tons, among which a total of 1,106 metric tons were reused within the Plant, outsourced 
amount for recycle was 392 metric tons, the percentage of waste recycle and reuse was 89%.
The monthly maximum volume of non-hazardous 
sludge generated from Linkuo Plant had reached 
to the level where at least one grade B or above 
technical processing personnel must be assigned, 
somehow this staff was not yet assigned and found 
to violate Waste Disposal Act through inspection.
The application of adding waste 
treatment special technical 
personnel was submitted and 
approved, the case was closed.
Location        Description of regulation violation     Fine imposed        Corrective measures
NT$6,000
Some waste was landfilled instead as required due to annual overhaul and scheduling of incineration plants in each 
county or city.
The boundary of the statistics was adjusted. Asia Cement’s statistics further included its headquarters. The es-
timations were based on the recycling rate and the quantity of general waste per person per day in Taipei City.
NOTE1
NOTE2
In 2021, the punishment cases relating to environmental protection included Asia Cement Hsinchu Plant, Ya 
Tung Ready-mixed Concrete, Fu Ming(Da) Transport, the amount of punishment were NT$82,500, NT$2,000 
and NT$6,000 respectively.
NOTE
Environmental Sustainability
38
38
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
2019
2020
2021
2022
97%
97%
88%
89%
96%
86%
98%
92%
5,000
4,000
3,000
2,000
1,000
-
100%
50%
0%
Landfill (offsite) (T)
Incineration (offsite) (T)
Recycle or reuse (offsite) (T)
Recycle or reuse (onsite) (T)
Percentage (%) of recycle 
and reuse in Asia Cement
Percentage (%) of recycle 
and reuse in the subsidiaries
0
68
708
766
96%
-
0
240
315
1,151
-
86%
0
69
1,098
1,299
97%
-
0
198
229
1,176
-
88%
0
63
2,202
1,671
98%
-
48
4
1,006
1,574
97%
-
0
192
392
1,106
-
89%
3
176
311
1,835
-
92%
Asia Cement Subsidaries Asia Cement Subsidaries Asia Cement Subsidaries Asia Cement Subsidaries
Asia Cement strives for wastes reduction, recycle and reuse, the manufacturing processes 
of the Company and its subsidiaries do not generate hazardous business wastes. Furthermore, 
they all follow environmental protection laws, regulations and local county or city govern-
ment’s regulations to reuse, dispose wastes and implement the necessary filing operation. The 
oursourced final disposal method is planned and implemented in accordance with the suita-
ble situation in the local county and city where the plant is located. Regarding the details of 
implementing the circular economy of alternative raw material and fuel by Asia Cement and 
its subsidiary Ya Tung Ready-mixed Concrete please refer to Chapter 1.3 Circular Economy.  
The impact analysis shows that the sources of the wastes of Asia Cement and its subsidiaries 
are mainly the wastes generated from operational activities, such as the maintenance and re-
placement of the manufacturing process or pollution prevention equipment, the consumable 
material for maintenance or the replacement of auxiliary material.  Most of the generated 
wastes can be recycled and reused.
In terms of the self-processed recycle and reuse of wastes in the Plant, Hualien Plant pro-
cesses the wastes from cement kilns in the Plant by itself, the major item is the waste firebricks 
in the kiln. The wastes processed outside of the Plant are mainly the recycled waste rubbers 
and metal pieces. The annual amount processed depends on the replacement works. In 2022, 
the total weight of the general business wastes generated by Asia Cement was 2,632 metric tons, 
among which the total reused weight by the cement kiln in the Plant was 1,574 metric tons, the 
outsourced amount of recycling process through the published recycle channels was totaled 
1,006 metric tons. Of the other waste unable to be recycled or reused, 4 tons were incinerated 
and 48 tons landfilled (the waste originally intended to be incinerated was landfilled instead as 
required due to the annual overhaul and scheduling of the incineration plant.). The percent-
age of wastes recyle and reuse was 98%. 
Taking the year of 2021 as the baseline year, Asia Cement has set the target of waste recycle, 
reuse and reduction.  Currently, Hualien Plant has added crusher to process circular economy 
alternative material, it plans to launch a program of reuse domestic wastes in the Plant and 
filing an application to local Environmental Bureau to move toward zero waste in the future.
Target of wastes recycle and reuse 
The generation, recycle and reuse of general business wastes
In 2022, Ya Tung Ready-mixed Concrete was imposed a fine 
of NT$6,000 for environmental protection violation.
Punishment cases relating to 
environmental protection 
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Environmental Sustainability
39
39
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.1.4 Smart Manufacturing Cement 4.0
Upholding the principle of self-dominiating technology, as early as 30 years ago, Asia Cement 
Hualien Plant had aggressively started to invest into the development of cement production con-
trol system.  The Company was the first in the cement industry to adopt the strategy of self-de-
sign, self-manufacturing and self-repair and maintenance for the cement production and waste 
heat power generation.  This control system was installed in all Asia Cement’s warehousing and 
shipping stations and grinding plants in Taiwan, Asia Cement’s dedicated cement ships, ware-
housing and shipping stations in Guam and Singapore, all plants in mainland China and affiliat-
ed companies. As a result, the Company has not only trained and prepared an engineering and 
technical group with aboundant experiences, but also cumulated a huge production database.
In 2018, the Company started to work with Yuan Tse University on this basis, a cooperation 
with academic sector to introduce “AI theory” and to enhance “learning and deep learning algo-
rithum” in order to introduce the original control system into “ACTEC AI Control System” and 
to launch “Cement 4.0” project.  Furthermore, under the assistance of Far Eastone Telecom-
munications Co., an affiliated company, the Company built IT infrastructure and data analysis 
platform which were applied to various IoT to build a smart factory.
Based on the development status and needs of each implementation item in Asia Cement 
“Cement 4.0” program, the boundary of scope is adjusted accordingly, and the saved staffs can 
be assigned to production unit for easier allocation of manpower.  The target of 2050 is to deep-
en the smart manufacturing capability and to widely apply to various scenarios.
Smart 
shipping
1
Building a shipping informa-
tion communication platform 
for the entire automatic 
shipping.
Results of Implementation
Content of Impelemntation
Installed a smart cloud 
platform for handling 
product shipping. Com-
pleted a warehouse unman 
product shipping window, 
installed a smart port 
w a r e h o u s e  p r o d u c t  
shipping system.
Installed a port (outside of 
the Plant) cement ware-
house monitoring platform 
to timely control the status 
of stocks and equipment.
Warehousing and shipping 
station smart shipping 
system, in 2022, it was 
installed at Kaohsiung, 
Keelung and Taichung 
warehousing and shipping 
stations. It is expected in 
2023 to install the system 
at Hualien warehousing 
and shipping station, 
Chiahsin International and 
Nanhwa Cement.
1
2
3
2
Analyzing automatically and 
in realtime fashion the 
composition of limestone, 
establishing data base of 
limestone composition and 
realtime auto-notification, 
and handling for abnormal 
composition.
Results of Implementation
Content of Impelemntation
Installed a platform for 
limestone big data analysis 
to show the real-time ingre-
dient by visualized figures 
and tables, and to send out 
the notice of abnormality 
and the request for treat-
ment.
3
Integrating internal, exter-
nal and public information; 
increasing information 
transparency and level of 
realtime; compiling and 
analyzing information, 
presenting in the form of 
charts and figures.
Results of Implementation
Content of Impelemntation
Install a digital manage-
ment platform covering 
from ground to cloud.
Install a cloud visualized 
i n s t r u m e n t  p a n e l  t o  
integrate the important 
data and indexes including 
production, quality and 
e n v i r o n m e n t  a n d  t o  
provide inventory infor-
mation of all storage 
stations around Taiwan 
and the real time positions 
of cement vessels.
Currently, the entire 
development and design 
are completed, subse-
quently, the scope will be 
increased corresponding 
to the new needs.
1
2
3
Installed a smart tour 
inspection system and an 
online pre-learning main-
t e n a n c e  d a t a b a s e  t o  
present the analysis and 
prediction via visualized 
figures and tables.Installed 
a management platform 
for technical specifica-
tions, troubleshooting and 
maintenance of equip-
ment.
The technology of vibra-
tion measurement analysis 
and diagnosis was under 
development.
Precognition maintenance 
system has been intro-
duced and installed to all 
plant complexes in Asia 
Cement China including 
Jiangxi Ya Tung, Hubei Ya 
T u n g ,  H u a n g g a n g  Y a  
Tung, Sichuan Ya Tung 
and Sichuan Lanfong.
1
2
3
4
Establishing smart inspec-
tion system and on-line 
pre-learning and mainte-
nance database, developing 
the diagnosis of vibration 
measurement analysis and 
o i l  s a m p l i n g  a n a l y s i s  
technique.
Results of Implementation
Content of Impelemntation 5
Optimizing preliminary 
grinding auto control system, 
establishing the volume of 
mine, good quality database 
and multi-function comput-
ing system.
On the basis of installing LineBot 
chat robot platform:
Completed the consolidation 
and the software system 
optimization of the primary 
and secondary crush systems 
control rooms to achieve an 
u n m a n  p r i m a r y  c r u s h  
control system.
Results of Implementation
Content of Impelemntation 6
Establishing bio-recognition 
system for controlling the 
entry and exit of the contrac-
tor personnel, control system 
for the access of special 
construction zone and site 
inspection position check 
point system.
Results of Implementation
Content of Impelemntation
C o n t r a c t o r  s e r v i c e  a r e a :  
Provide a channel for contrac-
tors to exchange information 
w i t h  t h e  P l a n t ;  i n t e g r a t e  
information including occupa-
tional safety training, inspec-
tion, defects correction, fine 
paid for violations and informa-
tion announcement.
Occupational safety special 
area: Provide timely inquiry of 
environmental and circular 
economy data, mobilized 
defects report platform and 
occupational safety  training 
information, that is, a mobilized 
operational channel for occupa-
tional safety personnel.
Online price negotiation system: 
In coping with COVID-19 
pandemic, the construction 
application and build and repair 
order were switched to online 
price negotiation on LINE.
On the basis of line@ to install 
the dedicated digital portal for 
the employees of Hualien Plant 
to provide the digital services 
for daily work and living needs.
Production Messsage Push: 
Regulary pushing messages 
including production, air 
pollutant emission and situation 
room portal everyday to all 
department supervisors for 
them to timely capture the 
status of the Plant.
1
2
3
4
5
7
Optimizing the control 
parameters of the cement 
grinding system and the raw 
material system.
Content of Impelemntation 8
The data analysis is applied 
to the cost analysis of the 
production, quality control 
and segments.
Launched a data analysis 
management program to 
perform data analysis through 
visualized platform.
Results of Implementation
The cement grinding produc-
tion system was converted into 
a smart control system with no 
manual operation.
Results of Implementation
Content of Impelemntation
The First Stage
The Second Stage
The Third Stage
Smart quality 
control
Cloud monitoring
Production lines 
pre-learning 
and maintenance
Smart mining
(Asia Cement 
situation room)
Smart system 
for the safety 
of work
Smart control
(Optimization)
Big data analysis
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Environmental Sustainability
40
40
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
In the Pytorch deep learning environment, Asia Cement developed AI control system by applying Deep Reinforcement Learning algorithm of machine learning. The Company designed, 
developed and installed Artifitial Intelligence Control System (ACTEC) and built a model of cement grinding system through online and offline learning method and further developed Artifitial 
Intelligence Control System (ACTEC) for cement grinder # 1 to 4 in Hualien Plant.
Asia Cement continues to upgrade and optimize systems. It cooperated with the 
supplier of PLC product which was made by a Japanese manufacturer, based on its 
30 years of control system planning and engineering experiences, to jointly discuss 
develop new type of PLC software and hardware specifications which could shorten 
the transition time between old and new system.  Asia Cement upgraded equipment 
under the condition where the operation rate of the production system was not af-
fected.  It maintained the high stability and operation rate of ACTEC control system 
and increased the efficiency of personnel through friendly system functionality and 
interfaces. The Company also assisted the affiliated companies in the group, do-
mestic cement companies and other companies in conventional industries by apply-
ing its successful experiences to modify or optimize control systems for collectively 
moving toward the goal of green production.
ACTEC Artifitial Intelligence Control System
Precognition of maintenance is similar to the health examination of equipment.  On the 
basis of the planned and scheduled inspection and maintenance, the Company adopted smart 
on-site inspection system,  installed an online pre-learning maintenance database, developed 
the analysis and diagnosis of vibration measurement, and oil sampling and analysis technique 
to increase the operation efficiency of equipment.
On the basis of smart shipping system and combining special requirements of the ware-
housing and shipping stations in various locations, Asia Cement invested approximately NT$10 
million to upgrade the shipping systems which had been used for close to 20 years to reduce 
the pressure of maintaining systems and to increase the shipping efficiency of warehousing 
and shipping stations, plus installing a shipping system maintenance network by taking this 
opportunity.  In the past, if the shipping systems of the warehousing and shipping stations 
were required to perform maintenance, Hualien Plant had to dispatch technical personnel 
to the respective stations for maintenance.  After the installation of maintenancd network, 
Hualien Plant became a technical center, technical personnel could provide remote real-time 
maintenance services which could largely save time and cost of technical personnel traveling 
to warehousing and shipping stations at various locations.
Precognition of maintenance in production
Smart product shipping
Value assertion on the strength of ACTEC control system
Integration and innovation of the resources of cross-discipline 
manufacturing process techniques in the group
Provide good quality product 
service to customers.
Provide the optimized design and 
the most stable system to 
customers.
Design the system functionality 
from the views of operation, main-
tenance and management staffs; 
lower maintenance costs, shorten 
equipment shut down time, reduce 
energy consumption and increase 
production volume.
Provide unified, standardized and 
modulized planning to reduce the 
complexity of the system and to 
optimize the management of spare 
parts.
Entirely control the knowhow of 
key technologies by way of work 
division in the installation process 
by the Plant itself.
Capable of largely reduce the diffi-
culty and complexity of the future 
repair and maintenance.
Sharing spare parts: Mutually 
supporting spare parts can largely 
reduce the spare parts for equip-
ment and components.
Sharing, integrating and innovat-
ing manufacturing process tech-
niques and automative control 
resources.
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
2020
An auto-loading and unloading equipment and sealed type 
buck cement mechanical ship loading equipment were built at 
Hualien warehousing and shipping station which effectively 
improved air quality and operation efficiency in harbor area.  
The award of investment contribution was granted by Ministry 
of Transportation and Communications.
2021
Acknowledged by Enterprise Asia.  Received 
the International Innovaiton Award by adopt-
ing Artifitial Intelligence Control System 
(ACTEC) as the services and solutions.
The only cement 
company received 
this award around 
the world
Environmental Sustainability
41
41
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Smart Industrial Safety
The Model of Smart Manufacturing Cement 4.0
Using LINE@ & LINE-Bot platform to join the form 
of industrial safety Notes RWD technology WEB to up-
grade the real time smart management of occupational 
safety. Asia Cement continues to optimize smart work 
safety functions and to increase operation efficiency of 
the Plant.  In 2022, it added a function of “Applying for 
the approval of entering work site and issuing work per-
mit”.  Except for the items required by laws and regula-
tions, such as informing of harm and special operations 
in which paper documents must be signed, other docu-
ments shall be applied and approved by mobile phones 
or computers. Hence, the status of manufacturing pro-
cess and construction site in the plant complex can be 
timely obtained and managed, the use of paper can also 
be largely reduced.
Asia Cement actively invested into the re-
search and development of digital innovation 
inrecent years and introduced AI and big data 
technologies into the conventional manufac-
turing process, maintenance, and shipping 
system. This effort has been recognized both 
domestically and internationally.  The goal of 
net zero carbon emission by 2050 is not just 
a slogan, in this era of intelligence the Com-
pany endlessly advances its manufacturing 
process and shares resources.  It intends not 
only to become a green leader in the cement 
industry, but also to overturn the stereotype 
image of cement industry, an impression of 
outsiders.  It is a transformation to a green 
industry which is friendly to environment.
Documents shall be applied and approved by 
mobile phones or computers.
The industrial safety related 
events announced by the Plant 
can be inquired online and the 
ISO documents can be down-
loaded.
Bulletin Board
Can inquire the entry of circular economy 
vehicles into the plant, items and data of real 
time.
Continuous monitoring and the contractors’ 
occupational safety licenses.
Real time data inquiry
Applying for the approval of entering 
work site and issuing work permit
Contractor’s flaws or 
response to information from 
industrial safety document.
Flaws and information 
response
Uploading the photos taken 
on-site showing the faults of 
construction safety or the 
information of completing the 
inspection of scaffolds and 
informing the person responsi-
ble for the construction work.
Fault  Notification Report
Photos of scaffolds can be 
taken after the completion of 
the construction and submit-
ted to the staffs for requesting 
inspection and re-inspection.
Applying for scaffold
inspection
Educational training for industrial safety can be 
registered online.
Educational Training Registration
The number and the list of contractors signing up 
for the industrial safety courses offered by the 
Plant can be inquired online.
Bundle occupational safety 
personnel and line@
Bundle occupational 
safety personnel 
and line@
Contractors setting
Occupational 
safety personnel setting
Online inquiry of violation 
reporting and pending fines.
Violation Fines Inquiry
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Environmental Sustainability
42
42
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
A story of changing to positive 
directiontion- Interview of People
Interviews with PC team deputy engineer Chen Fang Yeh 
and assistant engineer Chun Wei Huang
In addition to installing smart production system in its own plant, Asia Cement formed 
a special project team along with its affiliated companies and jointly developed a specific 
smart energy management system which was also adopted by companies in the group for 
the purpose of reducing production power consumption. Due to the large scale of energy 
management system, Asia Cement Hualien Plant helped affilicated companies completing 
the development and installation of electrical control system and the software design and 
development of energy management system.  Taking Asia Cement’s project of China energy 
management system as an example, Hualien Plant together with Asia Cement China and Ding 
& Ding Management Consultants formed a special project team, based on the comprehensive 
experiences of on-site connection, the colleagues of Hualien Plant were responsible for the 
building of the site data capture system, front-end data processing and entering to database. 
Asia Cement China provided the requirements of functionality, type of data captured, method 
of calculating data and interfaces design; Ding & Ding Management Consultants contributed 
its expertise of software development and front-end rear-end system integration.  The team 
jointly designed a data integration platform to integrate the application software programs for 
various requirements onto the platform.
The system developed in this project covered a wide range of regions including companies 
located at Jiangxi, Hubei, Sichuan, Lanfong and Huanggang, a total of 14 cement kilns and 
25 cement grinder production lines, very complicated facility specifications and production 
models, huge size of database, each set of data was required go through multiple procedures 
including checking, computing, analyzing and rechecking.  The project was impacted by glob-
al pandemic during its implementation period, face-to-face communication was not allowed, 
hence, the difficulties of operation was increased. The team strived to overcome the knowl-
edge gap among different professional fields, continued to adjust and test until the finding of 
solutions, fully demonstrated the founding spirit of the group “Prudence, Diligence, Sincerity, 
Thrift and Innovation”, and finally successfully created a customized energy management 
platform that best met the needs of Asia Cement China. It not only covered cement rota-
ry kilns and major cement grinders of the respective companies, but also installed produc-
tion data collection servors, energy management system application servors and application 
management software, supervisors of all management levels could timely inqure power con-
sumption and operation status of equipment through mobile phones or computers, once an 
abnormal event was occurred, they could timely inform relevant personnel through mobile 
phones and WeChat system to handle the situation. The team has created a critical milestone 
of enterprise energy saving.  Furthermore, in the future it plans to develop more management 
systems to cover water resources, dust collectors to enhance detailed management and to 
increase the overall competitiveness for the industry.
The innovative cooperation among Asia Cement Hualien Plant, Asia China and Ding & 
Ding Management Consultants has integrated the strengths of individual production, data 
process and collection and software development, it not only largely saved the expenses of 
software development, but also more fitting into Asia Cement China’s system structure. The 
team flexibly utilized the ability of digitization to continue discovering the opportunities of 
energy consumption reduction from all aspects of the production to allow companies driving 
economic growth and taking care of environmental protection and energy saving at the same 
time, eventually realizing the vision of sustainable development.
Assisting Affiliated Companies to Install Smart Energy 
Management System
Whenever smart manufactur-
ing is mentioned, most people will 
link their thoughts to high-tech in-
dustry. In fact, conventional indus-
tries also have a wide space for the 
application.  As early as 30 years 
ago, Asia Cement Hualien Plant al-
ready actively envolved in it.  Due 
to the complexity of the control 
process in cement manufacturing 
process facility room, it is not easy 
for ordinary software companies to understand it.  Asia Cement worked with Yaun 
Ze University, the University supported with AI theories including AI algorithm, su-
pervised learning and reinforcement learning, our colleagues studied by themselves 
and wrote software programs for manufacturing process system. They completed 
several tens of automatic control system software programs, in which 4 cement 
grinders were successfully replaced the original control functions by AI functionali-
ty, hence, gained the benefit of system stability and more production output.
Hualien Plant PC team took the responsibility of developing many system soft-
ware programs for Asia Cement’s Smart Cement 4.0.  Deputy engineer Chen Fang 
Yeh and assistant engineer Chun Wei Huang shared the results: “Asia Cement’s smart 
situation analysis and management platform was completed by adopting the cloud 
production supervision as the fundamental framework. We can adjust and expand 
functionality on rolling basis in later stage.  If the units using the platform have the 
needs of optimization, we can perform the installation or adjustment accordingly. 
The implementation of many analysis and smart functionality requirements must be 
started from the collection of basic data at the most front end and then the upgrades 
will be done by stages.”
They also mentioned the case of helping affiliated companies or subsidiaries to 
install systems: “In 2022, a total of 3 smart shipping systems were installed at ware-
housing and shipping stations. Currently, Asia Cement has installed all smart ship-
ping systems at the respective locations. We sequentially assisted Asia Cement China 
to develop and install electrical control systems for all plants. In addition, we also 
helped Asia Cement China and Ya Tung Ready-mixed Concrete to design and devel-
op the entire PC software in energy management systems.” “One of the big challeng-
es of installing systems is funding. Taking the production precognition maintenance 
system installed in Hualien Plant as an example, due to the higher installation cost, 
we helped all cement plants of Asia Cement China to complete the installation first, 
for other small-scale plants, we installed the systems that were easier to operate.”
Asia Cement adopted the concept of integrating technologies, sharing group re-
sources and maximizing benefit.  It also provided professionalism training to em-
ployees by sequentially introducing AI technology into manufacturing process and 
expected to apply it to many more locations.
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Environmental Sustainability
43
43
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.2 Climate strategy
The Task Force on Climate-Related Financial Disclosures (TCFD)
The Guide for Building Material Sector
Asia Cement disclosed the critical 
items considered by a specific industry 
including climate change strategy, indi-
cators and targets, based on the Guide 
for Building Material Sector issued by 
TCFD for specific industries.
The organization’ s governance 
around climate-related risks and 
opportunities.
The processes used by the organiza-
tion to identify, assess, and manage 
climate-related risks. 
The metrics and targets used to 
a s s e s s  a n d  m a n a g e  r e l e v a n t  
climate-related risks and opportu-
nities.
Governance 
Strategy 
Metrics and Targets
Risk 
Management
Metrics 
and Targets
The actual and potential impacts of 
climate-related risks and opportu-
nities on the organization’ s busi-
nesses, strategy, and financial plan-
ning. 
Strategy 
Climate related risks and opportunities were considered during Asia Cement’s decision 
making and strategy setting, including:
Research and development and adopting new technologies.
Existing and committed future activities low carbon transformation program.
Climate scenarios using different assumptions, considering the trend of macro 
economy, energy path and technology.
Qualitative or quantitative financial impacts of climate related projects.
Historical trend and forward-looking predictions are considered by all related indi-
cators.
Organization must consider providing the critical indicators relating to the invest-
ments to GHG emission, the use of energy, water and land, and climate adaption 
and mitigation in order to solve the potential financial problems including the 
needs, expenditures, assets assessment and the variation of financing costs.
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs
For the purpose of transparently disclosing the information of risks and oppor-
tunities relating to climate, Asia Cement set up the climate change management and 
information disclosure based on the management framework recommended by the 
initiative of The Task Force on Climate-Related Financial Disclosures (TCFD).
2023 Asia Cement TCFD Report

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
The highest management level is the President.
Board of Directors
Convener of ESG Team
The items to be implemented by the personnel in charge.
Environmen
Net-zero Emission, Circular 
Economy, Pollution Prevention, 
Product Innovation, Renewable 
Energy, Biodiversity
Society
Environmental Education, 
Community and Public Relation 
Management, Labor/human 
Rights/Talent Development, 
Safety and Health
Governance
Corporate Governance, 
Sustainable Initiative, 
Participating ESG Contests 
and Responding to the 
Evaluation Intitutes.
Corporate Sustainability Committee 
(Chaired by independent director Shu Cheng)
Corporate Sustainability Committee reports to 
Board of Directors every half a year
Convener of ESG responsible supervising the 
implementations by each team
Corporate Sustainability Promotion Committee reports 
to Corporate Sustainability Committee every half a year
Corporate Sustainability Promotion Committee
 (President/Vice President)
NOTE
Environmental Sustainability
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Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Stipulate incentive measures and KPIs for climate change, fulfill the SBT target of carbon 
reduction.
Incentive measures for climate change
The governance of Board of Directors on climate change
1.2.1 Governance on Climate Change
A Corporate Sustainability Committee was founded under Asia Cement’s Board of Di-
rectors and a Corporate Sustainability Promotion Committee was founded under President, 
the ESG promotion team was formed by the members from all departments to promote and 
implement ESG issues.  ESG promotion team is required to report to Corporate Sustainability 
Promotion Committee quarterly and Corporate Sustainability Promotion Committee reports 
to Corporate Sustainability Committee the results of ESG every six months.
Corporate Sustainability Committee is required to consider climate related issues when 
reviewing and supervising strategies, important action plans, risk management policies, an-
nual budget and commercial plans, and setting the operational targets of the organization, 
monitoring the status of implementation and supervising important capital expenditures.  It 
also checks the status of reaching the target of Asia Cement’s net zero emission in the Board 
Meetings every six months.
Management level for climate change
   The president, a board director, is directly in charge of the management of CSR Commit-
tee and requests all production units and sales units to evaluate risks and opportunities relating 
to climate change, specifically the long-term impact to business operations by climate change, 
including the assets of the Plant, manufacturing process, transport of raw materials, even the 
laws, regulations and the change of consumers’ preferences. CSR Implementation Committee is 
created within Corporate Sustainability Committee and in charge of the entire risk management 
matters including integrating and coordinating cross-departmental common risk management 
issues, promoting and communicating significant risk management events, executing and tracing 
all resolution items of risk management assigned by the board of directors or Corporate Sustain-
ability Committee, and submitting risk management reports.  The president, a board director, 
is directly in charge of the management of CSR Committee and requests all production units 
and sales units to evaluate risks and opportunities relating to climate change, specifically the 
long-term impact to business operations by climate change, including the assets of the Plant, 
manufacturing process, transport of raw materials, even the laws, regulations and the change of 
consumers’preferences.
Top 
management 
Supervise circular economy 
to reach the target of GHG  
reduction, listed as the 
annual performance item.
Reach the pre-determined 
SBT target of the annual 
GHG reduction.
Party                    Incentive Measures                    Incentive Indicators  KPIs
Management 
level and all
employees
This criterion is built into the 
annual performance evalua-
tion to determine if an 
employee can receive the 6% 
annual bonus.
The annual GHG reduction 
amount met the set SBTs.
10% of conservation perfor-
mance bonus (including 
circular economy benefits).
We deployed the circular 
economy model to reduce 
GHGs, successfully meeting 
the annual target set for 
alternative/raw materials 
and fuels.
Year 
Reached 
The Target
Year 
Reached 
The Target
Year 
Reached 
The Target
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Low carbon deci-
sion on circular 
economy 
alternative raw 
material and fuel.
Investing into 
net-zero project 
r e s e a r c h  a n d  
d e v e l o p m e n t  
based on carbon 
reduction target.
Driving the installation of renewable 
energy
Driving the reduction path of 
net-zero emission by 2050 and 5 
strategies
Description of implementing 
Asia Cement’s strategy
Products
Supply 
chain
R&D 
investment
Operational 
activities
Adaptation to 
mitigation
Aspect 
affected by 
the strategy
Research and develop low 
carbon products including 
Masonry cement and limestone 
cement.
Prepare a plan in response to the 
impact to operations by the 
physical risks due to climate 
change.
1.2.2  Strategy for Climate Change
 The aspects included in Asia Cement’s climate change strategy are: products, supply 
chain, adaptation to mitigation, low carbon investment and operational activities.
The financial aspect affected by Asia Cement’s climate change strategy includes the pos-
sibility of increasing operational expenses, increasing capital expenses for low carbon tech-
nology, and rising of raw material costs. Asia Cement’s indicators of financial impact caused 
by climate changes are linked to the dollar amount caused by risk impacts and the possibility 
of occurrence. The practical financial impacts are defined as the dollar amount greater than 
NT$10 million and the occurrence within 3 years.
Environmental Sustainability
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45
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Impact of climate change strategy
Planning for financial impact by climate change
Analysis of climate change scenarios
Asia Cement undertook the assessment of transit risk based on the “Beyond 
2℃ Scenario, B2DS” proposed by International Energy Agency (IEA).  The re-
sult of analyzing IEA B2DS was as follows: Asia Cement joined the initiative of 
Science-Based Targets for carbon reduction and set the carbon reduction target 
scenario by department based on IEA B2DS scenario. The first phase is by 2025, 
comparing to 2019, the scope 1 plus scope 2 GHG emission intensity per ton of 
cementitious materials will be reduced by 8%.
The influences of IEA B2DS scenario to target and strategy: On the basis of 
analyzing IEA B2DS scenario, Asia Cement set the target of emission reduction 
year-by-year. The boundary of reduction covered cementitious materials produc-
tion sites (Hsinchu and Hualien Plants) and the headquarter. Asia Cement aimed 
at reaching the target of emission reduction as the low carbon transformation 
strategy. The strategy was mainly driving the circular economy of the alternative 
raw material and fuel, the increase of energy efficiency and the installation of 
renewable energy.
Asia Cement pushes for net zero emission by adopting the net zero standard 
of SBTi cement department and applying the scenario of emission reduction at 
1.5℃ to the planning to 2030, comparing to 2019 in which the short term goal of 
net zero emission was that the GHG  intensity of scope 1 plus scope 2 per tonnage 
of cementitious materials was reduced by 26.4%.
Asia Cement adopted Representative Concentration Pathways 8.5 (RCP 
8.5).  RCP8.5 is the most frequently occurred scenarios of GHG emission. On 
the basis of RCP 8.5 scenario, taking hazard factor multiplied by vulnerabil-
ity factor, Asia Cement identified the risk matrix as the reference of control. 
The major items of risks resulted from the risk matrix assessment include 
disasters on slope land and threats from strong wind.  The main impact-
ed items include auxiliary material (clay) transport systems, raw material 
grinding systems and rotary kiln systems.
The influences of RCP 8.5 scenario to target and strategy: In accordance 
with the analysis to RCP 8.5 scenario, Asia Cement launched a disaster emer-
gency response program and continued to monitor climate related risks. 
IEA B2DS scenario – assess transition risks
RCP 8.5 scenario – assess physical risks
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Environmental Sustainability
46
46
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Climate change risk management flow
1.2.3 Climate Change Risk Management 
Asia Cement’s climate change 
risk management flow is composed 
of three steps: identify and assess ex-
isting risks and opportunities, define 
significant risks and opportunities 
and analyze financial impacts, and 
response measures to significant 
risks and opportunities and cost es-
timate.
Each year the Company gives scores 
to the correlation, impact and occurrence 
period of the risk and opportunity items in 
accordance with the items of TCFD transi-
tion risk, physical risk and opportunity to 
establish a risk and opportunity assessment 
matrix.
The short-mid-long term occurrence 
periods of risk and opportunity are as-
sessed with the definition of 2023–2024 as 
the short-term, 2025-2026 as the mid-term, 
and 2027-2030 as the long term.
Step 1
Identify and assess existing risks and opportunities
Risks 
Assessed
Risks 
Assessed
Risks 
Assessed
Laws and regula-
tions in connection 
with the increase of 
ghg emission price.
Transition risk of 
the cost for trans-
f e r r i n g  t o  l o w  
carbon technology.
Transition risk of 
market raw materi-
al cost increase 
(electricity price 
increase).
1
2
3
Opportunities 
Assessed 
Opportunities 
Assessed 
Opportunities 
Assessed 
Recycle and reuse 
e f f i c i e n c y  o f  
resources (raw ma-
t e r i a l  r e p l a c e -
ment).
The source of using 
low carbon energy 
(fuel replacement) .
Participate renew-
able energy proj-
ects.
1
2
3
Three critical opportunities assessed by Asia Cement: Recycle and reuse efficiency of 
resources (raw material replacement), the source of using low carbon energy (fuel replace-
ment) and participate renewable energy projects.
Three critical risks assessed by Asia Cement: Transition risk of policy, laws and regu-
lations in connection with the increase of GHG emission price, transition risk of the cost 
for transferring to low carbon technology, and transition risk of market raw material cost 
increase (electricity price increase).
1
2
3
Identify and 
assess existing 
risks and 
opportunities
Define significant 
risks and 
opportunities and 
analyze financial 
impacts 
Response 
measures and 
cost estimate
2023~2024
2025~2026
2027~2030
Short-term
Mid-term
Long-term
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Environmental Sustainability
47
47
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Description of the assessment to the potential financial impacts from 3 critical risks and the measures of risk management.
Step 2
Step 3
Define significant risks and opportunities and analyze financial impacts 
 Response measures and cost estimate
Item of risks                          Increase of GHG emission price 
     Cost of transferring to low carbon technology      
Increase of market raw material cost 
(electricity price increase)
Long-term
Current laws and regulations
Implement net zero programs such as circular 
economy, renewable energy and energy efficien-
cy improvement.
The estimated cost for short-mid and long term  increasing  driving circular economy, renewable 
energy and increasing energy efficiency program is NT$2.761 billion.
(2023-2024) NT$0.042   billion
(2025~2026) NT$0.084  billion
(2027-2030) NT$0.252  billion
Adopting ISO 50001 energy management system 
can increase energy efficiency each year.
The estimated cost for short-mid term  increasing 
energy efficiency program is NT$0.911 billion.
Ｍid-term
(2023-2024) NT$0.899 billion
(2025-2026) NT$1.745 billion
(2027-2030) NT$3.166 billion
Ｍid-term
Short-term
Long-term
(2023-2024) NT$1.86   billion
(2025-2026) NT$0.501 billion
(2027-2030) NT$0.400 billion
Ｍid-term
Implement net zero programs such as circular 
economy, renewable energy and energy efficien-
cy improvement.
Transition risk
Technology
Transition risk
Market
Transition risk
Ｍid-term
Long-term
Long-term
Short-term
Short-term
Short-term
Type of risk
Description of risk
Dollar amount of 
financial impact
Measures of
responding to risks
Estimate of cost for 
responding risks
Risk driven factor
Occurrence period
Value chain 
occurred stage
Potential financial 
impact
It was planned in accordance with Climate 
Change Act and expected by 2024 to collect scope 
1 and scope 2 GHG equivalence, the  carbon 
management fee of NT$300/ton. The operation 
cost of Asia Cement will be directly influenced 
and increased.
Currently, the electricity price cannot restrain 
the power consumption and reach the target of 
carbon reduction in Taiwan.
On the basis of the SBTi carbon reduction 
target, Asia Cement will invest in circular econo-
my technology and renewable technology to 
reduce GHG emission.
Direct operation
Carbon pricing mechanism
Increase of operational cost
Upstream supply chain
Increase of raw material cost (electricity price increase)
Increase of electricity cost
Direct operation
Transfer to low carbon technology
Capital expenses of low carbon technology
Ｍid-term
Ｍid-term
Long-term
Short-term
Long-term
Short-term
Long-term
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Environmental Sustainability
48
48
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Description of the assessment to the potential financial impacts from 3 critical opportunities and the measures of risk management
Item of opportunity            
Involve in renewable energy
Recycle and reuse 
(alternative raw material)
Use low carbon energy source 
(alternative fuel)
The work of adding the equipment for blend-
ing alternative material in limestone tank
The work of adding alternative material stor-
age room
Smart raw material ingredients analysis system
Install solar power renewable energy power gen-
eration capacity 3.7 MWp.
The cumulated short-mid and long term fixed 
and variable costs of the equipment for alterna-
tive raw material is NT$0.447 billion.
The cumulated short-mid and long term fixed 
and variable costs of the equipment for alterna-
tive raw material is NT$1.202 billion.
The cumulated mid-term installation of renew-
able energy facility is NT$300 million.
Occurrence period
Type of opportunity
Description of 
opportunity
Value chain 
occurred stage
Opportunity 
driven factor
Potential 
financial impact
Dollar amount of 
financial impact
Measures of 
responding to 
opportunities
Estimate of cost for 
responding opportunities
Resilience
Source of energy
Resource efficiency
Implement circular economy of recycling and 
reusing industrial wastes (upstream) to replace 
cement raw material.
Based on the target of SBT emission reduction, 
Asia Cement is involved in the items of renewable 
energy including biomass power generation and 
renewable energy evaluation.
Implement circular economy of recycling and 
reusing industrial wastes (upstream) to replace 
fuel.
Direct operation
Circular economy of recycle and reuse
Increase the income of handling charge
Direct operation
Involved in renewable energy
Direct operation
Use low carbon energy
Increase the income of handling charge and 
reduce coal
Increase the income of wholesale from electricity
Short-term
Ｍid-term
Long-term
Short-term
Ｍid-term
Short-term
Ｍid-term
Long-term
Ｍid-term
Short-term
Long-term
Ｍid-term
Short-term
Ｍid-term
Short-term
Long-term
(2023-2024) NT$0.004  billion
(2025-2026) NT$0.010  billion
(2023-2024) NT$0.419  billion
(2025-2025) NT$0.629 billion
(2027-2030) NT$0.839 billion
(2023-2024) NT$0.505 billion
(2025-2026) NT$1.125 billion
(2027-2030) NT$1.452 billion
• 
• 
• 
• 
The work of adding alternative fuel crushing 
process equipment
The work of improving rising air duct of pre-
heater
Adding alternative fuel storage room
The work of improving preheater alternative 
fuel feeding system and firing time
Smart alternative fuel analysis system
The work of adding alternative fuel storage and 
transport system
• 
• 
• 
• 
• 
• 
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
1.2.4 Climate Change Indicators and Targets
 The aspects included in Asia Cement’s climate change strategy are: products, supply 
chain, adaptation to mitigation, low carbon investment and operational activities.
Environmental Sustainability
49
49
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Indicator
Target
The Actual in 2022
Unit
Type 
2022 Target 
Achievement Status
Compared to 
base year
Total energy 
consumption
Emission intensity of
cementitious materials
Percentage of replacing 
raw material and fuel
Reused volume of 
manufacturing process 
back water /pumped 
water volume
Water intake /
Cementitious materials
The year of 2019 as the baseline year, committed 
that by 2025, including Taipei headquarter, 
Hsinchu Plant and Hualien Plant, the emission 
intensity of cementitious material (scopes 1 and 
2) will be reduced by 8%. (The target of SBT)
183 kg/ton-cementitious materials of replaced 
raw material before 2030, 10.2% of heat generat-
ed from biomass alternative fuel, 19.3% of heat 
generated from non-biomass alternative fuel.
Ton CO2e / Ton of 
cementitious material
kg / Ton of cementitious 
materials
Ton of water / Ton of 
cementitious materials
Fresh water consumption
Thousand Ton (ML)
0.839 Ton CO2e/ Ton of cementitious 
material
99.1 kg / Ton of cementitious materials
0.669 Ton of water / Ton of cementi-
tious materials
2,329 Thousand Ton (ML)
-
-
-
-
-
Biomass 1.1%
Non-biomass 2.1%
MWh
%
%
3,759,659MWh 
1.02 MWh/ Ton of cementitious material
86.01%
Reduced by 2.0%
Reduced by 3.2%
The year of 2019 as the baseline year, the energy 
consumption and intensity reduced by 1% each 
year.
The percentage of manufacturing process water 
recycled and reused reaches above 85% each 
year.
The water intake of unit cementitious materials 
reduced by 1.5% each year (baseline year 2017).
Taking 2018 as the baseline, the fresh water 
consumption reduced by 1% each year.
Energy
GHG
Reduced by 4.41%
Dropped by 6.2%
Dropped by 0.4%
Percentage of wastes 
recycled
%
98.0%
The percentage of recycled wastes reached 
above 90% each year.
-
Percentage of the power 
generated from waste 
heat of the total power 
used by the Plant
%
20.3%
The percentage of the power generated from 
waste heat is above 20% of the total power used 
by Hualien Plant.
Replace raw 
material and fuel
Rate of recycling 
water
Efficency of water
Water
Wastes
Waste heat power 
generation
MWh/Ton of cementitious 
material
The KPIs stipulated by Asia Cement for climate change included: water, energy, wastes management and GHG emission.  The KPIs and targets were formulated by referring to TCFD Guide for 
Building Material Sector.
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
1.3 Circular Economy
The rotary kiln used in the manufacturing process of cement is featured with very high temperature kilning, which can not only effectively minimize waste, but also converting it into alternative raw 
material and fuel to reduce the use of natural raw material and fuel during the process cement production, an important driver of circular economy. Through the recycle and reuse, waste is converted 
into resources, the sustainable benefits to the environment (E), society(S) and governance economy (G) can be obtained by reducing the consumption of natural resources and green house gas emission, 
and creating job opportunity.
2020
2021
Received “Circular Economy Leadership Award” of “Asia Responsible Enterprise 
Award (AREA)” granted by Enterprise Asia.
Received “Circular Economy Leadership Award” of “Taiwan Corporate Sustain-
ability Award (TCSA).
Received Global Corporate Sustainability Award (GCSA) of “Great Practice” by 
Circular Economy Project.
The pioneer of driving circular economy, received the highest recognition of 
“Resource Recycle Best Enterprise 2-Star” from EPA.
2019
2022
Received “Product Award” - “Outstanding Award” of 
Taiwan Circular Economy Awards granted by Chung Hua 
Institution for Economic Research.
In 2019, “Portland cement” production passed the certifica-
tions of ISO 14067:2018 product carbon footprint standard, 
ISO 14046 ：2014 product water footprint standard and 
circular economy BS 8001: 2017 highest maturity level 
mode.
Cement Company 
Awarded for 
the First Time.
The first cement 
company worldwide  
received 3 
certificates at the 
same time.
Taiwan Circular Economy Awards granted 
by Chung Hua Institution for Economic 
Research.
Environmental Sustainability
50
50
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
In compliance with UN’s goals of sus-
tainable development SDGs12, Asia Cement 
strives to ensure sustainable consumption 
and production method. It focuses on im-
plementing sustainable management and 
efficient use of natural resources, and largely reducing the 
generation of wastes by way of prevention, volume reduc-
tion, recycle and reuse.
Asia Cement has been striving for circular economy and 
reducing the consumption of resources and the emission of 
GHG to create new value for cement industry.  It has been 
recognized domestically and internationally for many years. 
Asia Cement is very much willing to share the experiences of resources reuse and to work with 
the companies in the cement industry to enhance the capacity of processing wastes, further-
more, to aggressively drive for the transformation of energy and resources, hence, to push Tai-
wan moving towards a sustainable and renewable green homeland.
1.3.1 A Model of Circular Economy
Investment of circular economy crtitical resources
Asia Cement generated critical resources relating to alternative raw material and fuel, and fo-
cused on product quality and emission monitoring. Hence, it was able to completely reuse wastes 
and resource-recoverable products.
Alternative 
fuel
Alternative
raw material
Add the alternative  
fuel systems in kilns 2 
& 3.
The work of adding 
alternative fuel crush-
ing process equip-
ment
For the purpose of reducing raw coal resources con-
sumption by introducing circular economy, wastes 
and products derived from wastes were used to 
replace a portion of coal powder in pre-heater. The 
budgets of adding inputing, measuring and delivering 
systems for alternative fuel and modifying the con-
bustion system were prepared.
Change #1A raw 
material warehouse to 
coal ash warehouse
For the purpose of using powders including coal ash 
and mix-fired coal ash as the alternative raw material 
for cement, it was planned to prepare the budget for 
change #1A raw material warehouse to coal ash ware-
house and for adding inputing, measuring and deliv-
ering equipment.
The work of adding 
the equipment for 
blending alternative 
material in limestone 
tank
In order to blend alternative material to limestone big 
bucket to reduce the consumption of natural minerals 
and the emission of GHG, the budget of constructing 
the equipment for blending alternative material is 
prepared.
Reusing various combustible wastes as alternative 
fuel, preparing budget for alternative fuel crushing 
process equipment to crush various wastes and feed 
in preheater for its use.
The work of adding 
alternative fuel stor-
age
In order to increase the use of wastes and the prod-
ucts derived from wastes to replace a portion of the 
coal ash used in preheaters, the budget of construct-
ing the receiving and storing facility for alternative 
fuel is prepared.
 Description of Critical Resources
Items replaced
Critical Resource
Asia Cement Hualien Plant continuously invests into 
circular economy, the total fixed cost of the critical 
resources in 2022 was NT$0.14 billion.
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Environmental Sustainability
51
51
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.3.2 Sustainable cycling and co-processing of     
          resources in cement production process
Cement manufacturing process is featured with superior 3T properties (temperature, time, 
turbulence): high temperature, long staying time and strong turbulence, it can thoroughly dis-
solve waste and hazardous substance which causes heavy pollution.  Hence, circular economy 
is the most important direction to be considered when cement plants adopt strategies. The reuse 
items for circular economy driven by Asia Cement include wastes and resource-recoverable prod-
ucts derived from wastes, which can help public sector and various industries in Taiwan to clear 
their wastes and to effe  ctively reuse resources!
Before using any alternative material, Asia Cement always carries out a prudent risk assess-
ment. Asia Cement not only comprehensively analyzes and assesses multiple factors, including 
ecology, environment, transportation, occupational safety and health, and staff’s perception 
(such as discomfort caused by peculiar smell), but also continues to adjust sources of raw ma-
terials and optimize operation. The Hualien Plant has additionally installed a fine crusher and is 
planning to design a combustion furnace to increase the acceptable size of alternative materials 
and increase combustion efficiency. Going forward, we will devise an in-factory domestic waste 
processing project, heading towards resource recycling (i.e., zero waste).
Alternative 
fuel
Co-
Processing
Alternative
raw 
material
Limestone 
Iorn sand
Steel industry
Limestone
Clay
Coal
None
Basic oxygen furnace slag, a by-product, 
is treated by crushing, grinding into 
powder and magnetic deironing.
By-product is treated to recover resourc-
es by desulfuration, crushing,grinding 
into powder and magnetic deironing.
By-product from the manufacturing 
process of reducing scrap steel by 
electric arc furnance 
Waste calcium carbide residue from 
waste water treatment in the  manufac-
turing process of using calcium carbide 
to produce ethyne
Stone mud waste is treated to recover 
resources by sorting and drying.
Calcium carbonate crystal produced 
from eliminating the hardness of water in 
the softening process
Waste generated from the fuel which is 
derived  from the burning of less  than 5% 
business waste mixture.
The bottom ash generated from the 
incineration of residential waste which is 
treated by crushing, magnetic deironing 
and sorting.
Sludge generated from the purification of 
water
Model
Name of 
resource
Major 
alternative 
energy and 
resources
Source of resources
Gas 
manufacturers
Stone material
processing 
industry
City water 
treatment plant
Trash 
incinerator
Wastes genearated from business mixed 
burining less than 50% of the fuel derived 
from wastes.
Wastes of non-harzardous oil mud and 
waste wood are treated by magnetic  
deironing, mixture and sorting.
The waste polarizing film produced by 
polarizers is  treated by crushing and 
sorting
Wood or waste wood from various indus-
tries or construction work/wood chips 
generated from recycling into resources 
by crushing or magnetic separation.
Sludge from waste water treatment
Organic sludge from domestic sewage 
after bio-treatment
Waste plastic generated
Straw from rice harvest
Smuggled coolant seized by customs.
Various 
Industries
Various 
industries
Waste treatment 
industry
Agriculture and 
Forestry Industry
Water resource 
center
Seized by 
Customs 
Agriculture
Paper industry
Opto-electronic 
industry
Waste treatment 
industry
Various 
industries
Basic oxygen 
furnace slag fine 
aggregates
Reducing slag
Mineral fine 
aggregates
Calcium 
carbonate from 
water purification
Coal bottom ash
Coal fly ash
Slaked lime
Stone powder
Sludge from 
water purification
Regenerated 
particles from 
incineration
Mixed burning 
coal ash
Plastic plates RDF
Solid fuel
Waste plastic
Sludge from pulp 
paper
Sluge in sewer 
system
Waste wood /
wood chips
Straw
Coolant
When promoting circular economy by co-processing waste, 
Asia Cement applies for reuse and operates according to the laws 
and regulations of our country and further complies with the 
Global Cement and Concrete Association (GCCA) Guidelines. 
Since some waste possesses chemicals, material characteristics, or potential hazards that 
might jeopardize the safety or operation of cement plants or is likely to cause collateral 
material environmental impact when used in a cement plant, Asia Cement pledges not to 
co-process the following waste in cement kilns
Asia Cement drives circular economy by collaborating the treatment of wastes 
Radioactive wastes from 
nuclear industry
Appliances and electronic 
Whole piece of battery
Corrosive wastes including 
inorganic acid
Explosive and ammunition
Wastes containing asbestos
 Bio medical wastes
Chemical or bioweapons 
scheduled to be destoryed
Wastes without knowing the 
compositions or not predict-
able, including residential 
wastes not being sorted
Wastes not or only having slight 
mineral value to clinkers
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
The carbon reduction volume of this project was 
not included in the carbon reduction volume of Asia 
Cement.
NOTE
Environmental Sustainability
52
52
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Item
2020
Subtotal
GWP(AR6)
Ton CO2e
2022
R-12(kg)
R-22(kg)
Total
4,690
0
4,690
16,372
8,985.3
25,357.3
12,500
1,960
-
204,650
17,611
222,261
11,682
8,985.3
20,667.3
Asia Cement assisted the government to destroy smuggled coolants R-12 and R-22, these 
coolants will severely damage o-zone and cause global warming at high potential. Although the 
use of these coolants was banned by the government, somehow, they were still smuggled in by 
some unscrupulous businessman.  Asia Cement, together with ITRI, developed the first tech-
nology of destroying coolants in cement kiln in Taiwan.  In 2020 and 2022, the Company helped 
the government to destroy approximately 25 tons of smuggled coolant seized by customs.  The 
global warming potential GWP value of coolant is high, in which R12 is 12,500 times than that 
of CO2, R22 is 1,960 times.  In 2020 and 2022, Asia Cement helped to prevent a total of 220,000 
tons of CO2e from GHG emission caused by the diffusion of coolant and avoided the severe 
damage to o-zone.
Asia Cement endeavors to implement circular economy by converting wastes into resourc-
es. In the initial period of implementation, the alternative fuel was directly fed into preheaters, 
due to the limit of staying time, the alternative fuel could not be fed in with large volume and 
should be crushed into very small sizes. In 2022, Asia Cement actively studied the optimization 
of applying alternative fuel.  Due to the space constraints at the sites of three rotary kilns, the 
Company planned to add step-type furnace to expand the use of alternative fuel.  After the 
improvement, the staying time and feed-in volume of alternative fuel were increased, as well 
as the sizes of fuel.  It is expected that after the installation of the equipment the volume of 
alternative fuel can be increased to accelerate the implementation of carbon reduction pro-
gram.  Since it takes time to import the equipment from overseas and to install it, in 2023, Asia 
Cement planned to make a small-scale furnace by itself first to conduct the tests of technology 
convertion.
Helping the Government to Reduce the Impact to 
Environment
Planning the Increase of Circular Economy Firing 
Efficiency
Interview with Chief Vice Plant Manager Chih-Sian Chen
In 2022, Asia Cement Hualien Plant received Taiwan Circular Economy Award 
granted by The Center for Green Economy of Chung-Hua Institution for Economic 
Research.  As the first cement company receiving this award, Asia Cement appreciated 
the acknowledgement of the judges so that the public can know the Compamny’s effort 
of investing into circular economy.
The firing environment of cement kiln has the features of high temperature, long 
dwell time and strong turbulent flow, hence, it is possible to utilitze more types of wastes 
or products recycled from wastes to replace raw material such as limestone, clay, silica 
sand and iron sand, to reduce the extraction of natural minerals.  Waste containing 
thermal value can replace coal to realize dual effects of treating wastes and reducing 
the consumption of natural minerals.  Prior to the replacement of material and fuel, 
Asia Cement will carefully evaluate risks at all aspects, such as the overall analysis and 
evaluation of ecological environment, transportation, occupational safety and health, 
employees’ impression, to reduce the negative impact during implementations.
Chief Chen further explained the features of using cement kiln to treat wastes “The 
circular economy alternative material is used as raw material which is properly blend-
ed with other raw material and then fed into rotary kiln for high temperature calcina-
tion to decompose and combine into clinker mineral phase with hydraulicity.  In plain 
words, that is, adding water to generate hardness.  The quality of clinker is mainly 
relating to firing technology and not so much to raw material used.  Overall speaking, 
cement rotary kiln is mainly afraid of alkali, sulfur, sodium, potassium and chlorine. 
Once these ingredients are volatilized from rotary kiln at high temperature, they will 
be condensed at the low temperature at rear end to form hardened material which 
will block ventilation and is required to be removed, otherwise it will cause damage to 
equipment.”
“For example, in the project of helping the government to handle coolants, chlo-
rine is contained in coolant, and there is a limit to chloride in cement products.  If we 
helped to remove too much, then other alternative fuels cannot be used if they contain 
chlorine.  Currently, the coolant seized by customs are stored for many years and those 
steel cylinders are aging which cause leakages, plus more coolants are seized in recent 
years.  Although the ingredients will cause negative impact to the operation of rotary 
kilns, we are still carefully operating to help the government removing smuggled cool-
ants and preventing from leakages.”
In order to maintain normal chemical compositions in cement products, Asia Ce-
ment performed the analysis of the material compositions and adjusted the ratio of all 
alternative materials.  Under the condition of practical reducing carbon and helping 
the government to remove smuggled coolants, the Company continues to provide high 
quality products to customers.  Cement industry is considered to be the heart of circu-
lar economy, Currently in the world, the more advance of a nation, the more impor-
tant of cement manufacturing process in playing the role of circular economy venous 
industry, Asia Cement is committed to continue developing and moving toward UN 
SDGs goals by way of integrating arterial and venous industries, reducing the input of 
natural resources during the production process and increasing the reuse of wastes, to 
lower the pressure to environment.
A story of changing to positive 
directiontion- Interview of People
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Asia Cement 2022 Circular Economy Replacement（Tons）
Taichung City
Taoyuan City
Kaohsiung City
Tainan City
Hualien County
New Taipei City
Yilan County
E
Environment
S
Society
G
Governance Economy
Air pollution discharged from 
production violate laws and 
regulations.
Test and measure air pollution 
items to ensure the compliance 
with the legal standard.
Item of Opportunities
Reduce the needs of excavating 
natural resources.
Reduce CO2 emission.
Reduce impact to water resource.
Complete recycle and reuse wastes, 
no issue of secondary pollution.
Establish management KPIs,under-
take monitoring and controlling.
Establish ISO 14067 product carbon 
Footprint.
Establish ISO 14046 product water 
Footprint.
Establish a complete monitoring 
and controlling system
Item of Risks
Corresponding 
Management Measures
Corresponding Measures
Item of Opportunities
Item of Risks
Corresponding 
Management Measures
Corresponding Measures
Item of Opportunities
Item of Risks
Corresponding 
Management Measures
Corresponding Measures
Increase hazards of occupational 
safety and health.
Fulfill occupational safety and 
health system management.
Improve customer relations 
Increase job opportunities.
Provide waste treatment 
service to Society.
Customer satisfaction survey 
and disclosure.
Personnel hiring measures 
Establish a circular model 
of grave to cradle.
Product quality influenced by 
alternative raw material and 
cause shipment delay by inferior. 
By way of quality inspection and 
control to inspect the compliance 
to quality standard for each batch 
of alternative material.
Reduce the costs of fuel 
and raw material, 
Fulfill circular economy model.
Statistics of internal 
economic performance.
Establish BS 8001 circular 
economy standard.
0                                                                                   160,000           200,000
Waste lubricating oil
Organic sludge
Sawdust
Plastic pieces
Solid fuel
Pulp paper mud
Sludge from water purification
Mass-burning coal ash
Reducing slag
Reuse in our own plant
Iron slag
ated particles from incineration
Coal bottom ash
Stone powder (marble powder)
desulfuration gypsum
Bof slag
Mineral fines
40,000
80,000
 120,000
  196,487 
  69,919 
  56,210 
  31,354 
  3,797 
  2,720 
  2,295 
   9,520 
    8,619  
     5,567 
3,229 
       151 
        116  
  1,574 
  1,391 
  1,141 
  89 
The items of creativity included the 
types of alternative fuel, the way of co-
operating with public sector and basic 
oxygen furnace slag fine aggregates, all 
of these are the first in domestic cement 
industry. In addition, Asia Cement’s 
circular economy alternative potential 
target markets covers many places in 
Taiwan.  At present, they cover Kaohsi-
ung City, Tainan City, Taichung City, 
Taoyuan City, New Taipei City, Yilan 
County. In local Hualien County, Asia 
Cement is even more aggressively driv-
ing circular economy. 
Environmental Sustainability
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Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.3.3 Risks, Opportunites and Creativity
Asia Cement standardizes circular economy control procedures by formulating the “Regulations for Acquisition and Reuse of Raw Materials and Fuels under the Circular Economy Model” and 
the “Operating Procedures for Circular Economy Management.” Asia Cement’s Hualien Plant even passed the BS 8001:2017 certification and was granted an “Optimizing” certificate, the highest 
circularity maturity level. Through the six principles of BS 8001, Asia Cement is on the path towards circular economy.Asia Cement’s circular economy promotion group evaluated risks and op-
portunities and corresponding management measures of circular economy in the aspects of economic environment and society by way of systematic risk assessment method.
Circular economy risk and opprotunites and management measures
Innovation of Asia Cement circular economy
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Reducing the needs of 
mining natural raw 
material and fuel
Item
Results of sustainable benefit in 2022
Item
Results of sustainable benefit in 2022
Item
Results of sustainable benefit in 2022
Reducing the mining and use of 339,000 
tons of natural raw materials and fuels, 
including 266,000 tons of limestone, 
iron ore, and clay, 17,000 tons of coals, 
and 56,000 tons of plaster.
Porviding waste service 
to the society
Reduced 36,700 tons of waste landfill 
and incineration.
Controlling the emission 
of CO2 to reduce the 
consumption of fuel
Reduced the GHG emission of 95,125 
tons of CO2e during the manufacturing 
process by using alternative raw material 
and fuel.
Reducing the costs of fuel 
and raw material to gain 
the benefit of processing.
Economic benefit gained by using 
alternative material and fuel.
Installing a sustainable 
circular economy model
Completed the verification of BS 
8001:2017 circular economy model 
and obtained the certificate of the 
highest maturity level. 
Reducing the risk of relying 
on resources and strength-
ening the organizational 
resilience.
Natural resources replaced by waste, 
lowered the risk of relying on natural 
resources and increased the economic 
resilience of Asia Cement.
Increasing job 
opportunities.
Created job opportunities.
Improving customer
relationship
Implemented circular economy to 
respond the expections of the、 
customers and investors, increased 
the engagement with the stakeholders.
E
Environment
S
Society
G
Governance Economy
Use of alternative raw materials reduces the consumption of natural raw materials (limestone, iron ore, clay); update is based on the loss on ignition (LOI) of elements (SiO2, Al2O3, Fe2O3, CaO).
NOTE
 The replacement percentage of the heat value from fuel out of the total.
The boundary of calculating raw material replacement and ratio of boiled water was Asia Cement Hsinchu and Hual-
ien Plants, the boundary of fuel replacement was the rotary kiln of Asia Cement Hualien Plant.
NOTE1
NOTE2
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1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Circular economy ESG performance of sustainability
Circular economy indicators and targets
Future outlook of circular economy
1.3.4 ESG Performance and Indicators /Targets
The main goal of the circular economy promoted by Asia Cement is to integrate arterial in-
dustry and veinous industry in a cycling fashion to collectively build an integrated cycling mod-
el, an important measure, in order to reduce the consumption of resources.  It is an effective 
way of creating three-win situation covering economy, environment and society by converting 
waste into resources, a realization of resource-cycling type of society
Asia Cement has set short, mid and long-term goals for its circular economy, and using 
the replacement ratios of raw material and fuel as the key performance indexes for the control 
benchmark.
Asia Cement moves toward the sustainable development of environment and strives for 
reducing waste and reusing resources, utilizing the properties of cement manufacturing pro-
cess and cooperating with the government and industry to gain the benefit of lowering the 
external cost of environment, for the purpose of executing the circular economy project of 
energy saving and carbon reduction, and waste and resources reuse. 
In the future, the Company will continue the effort by using the advantage of the prop-
erties of cement manufacturing process to comply with national policies in order to help to 
satisfy the needs of the community, the government and the related industries, furthermore, 
to solve the difficult problem of processing waste and to create new value for the cement in-
dustry, to continuously realize a sustainable green homeland with the advanced technology 
and the mindset of loving the Earth.
The goal of 2022 was estimated and set based on the volume available from the potential 
cooperative supplying parties.  The main reason that the goal was not reached was due to the 
overhaul of the manufacturing process equipment of the supplier who supplied alternative bi-
omass fuel, resulted less annual supplied volume of biomass wastes than the original estimate.  
In 2022, Asia Cement had subsequentially obtained environmental protection permits for wastes 
including mixed burning coal ash, reducing slag, waste rubber and solid renewable fuel as al-
ternative material and fuel. It is expected that the benefit of circular economy can be enlarged 
in the future.
After the aggressive implementation of circular economy, Asia Cement did not need to use 
natural clay material in 2022 anymore and thus avoided the extraction of up to ten thousand 
tons of natural material, as well as energy consumption. It is expected that Asia Cement can 
guide the misplaced resources to the most beneficial places on the Earth by way of active and 
sustainable cycling production model.
Index and Goal
Short-term 
Goal 
Mid-term 
Goal 
Long -term 
Goal 
2022 Goals
Results of
2022
84
307,450
1.8%
1.2%
27,420
90.90%
112
416,100
3.3%
3.8%
56,760
90.7%
154
570,500
5.0%
10.0%
99,000
89.50%
183
678,500
10.2%
19.3%
163,200
82.10%
99.1
366,978
1.1%
2.1%
27,203
92.11%
Percentage of replace-
ment (kg/ton-cementi-
tious materials)
Percentage of heat 
supplied by biomass 
alternative fuel (%)
Percentage of heat 
supplied by non-
biomass alternative fuel (%)
Clinker / cement
Volume replaced (Ton)
Volume replaced (Ton)
(2023)
(2025)
(2030)
Clinker to 
cement 
ratio
Replacing 
fuel
Replacing 
raw 
material
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Asia Cement’s 
Biodiversity Policy
Management of Material Topics
In conforming with Taskforce on Nature-related Financial Disclosures (TNFD) initiative, Asia Cement disclosed the biodiversity management and related information.
The Board of Directors established a Corporate Sustainability Committee to review, approve, supervise and modify environment related performance, biodiversity issues and items 
concerned by corporate including the planning of biodiversity policy and the progress on reaching the targeted performance.  A Corporate Sustainability Promotion Committee was es-
tablished under General Manager to directly in charge of the management.  It requests all departments to evaluate the risks and opportunities in connection with biodiversity, especially 
the long-term impact to business operation from biodiversity.
The degree of relying and influence on natural resources by Asia Cement is relatively high. Hence, the Company evaluated the impacts before, during and after the mining, and formu-
lated stringent policies and plans. Subsequently, it obtained practical implementation data and results. The Company’s restoring policy and biodiversity management plan for the mining 
site had been incorporated in the associative analysis on corporate operational data and ecological sustainability for the purpose of evaluating biodiversity policy, and further reducing 
the impact to natural environment by way of enhancing corporate operation strategy, so that the risks of biodiversity can be covered by the corporate.
Create biodiversity by adopting Asia Cement's Quasi-natural forestation method. The 
rehabilitation area after mining reach 100%.
Minimize the impacted area by adopting the inner bench mining method. 
Control the vibration caused by blasting on mining process to reduce the impact to 
biodiversity.
The actions were taken after the land was reclaimed to restore the environment of 
habitat.
Establish an investigation and monitoring database for biodiversity.
Ex situ conservation: Conserving and transplanting native tree species of mining 
mountain, establishing native botanical garden.
Ex situ conservation: Building butterfly habitats, promoting surveys and restoring na-
tive stick insects.
Commitment and Guidelines
Asia Cement bio-park promoting biodiversity environmental edu-
cation.
Promoting the building of butterfly habitats around Taiwan, repro-
ducing the prosperity of butterfly kingdom.
Establishing civil scientist group and native stick insect biological 
database.
Driving circular economy, converting wastes into resources, reduc-
ing the extraction of natural resources.
Striving to create park-like environment for the plant.
Building a sustainable environment suitable for living, bio-system 
and production.
Environmental Sustainability
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Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.4 Mining Mountain and Biodiversity
Asia Cement’s biodiversity policy aims 
at realizing Net-Positive Impact(NPI) 
as its ultimate goal.  The Company is 
committed to adopting avoidance, re-
duction, restoration, off-site compen-
sation,and monitoring measures, and 
collaborating with value chain part-
ners to fulfill the commitments and 
principles below.
Planning the protection of biodiversity, the management plan and the mitigation actions
 Avoid
Reduce
Off-site compensation
Restore
1
3
9
5
4
10
6
7
8
2
Conducting environmental and social 
impact assessment (ESIA) prior to the 
development of a new site, the devel-
opment is subject to the approval.
Avoiding to conducting activities in 
The International Union for Conser-
vation of Nature (IUCN) managed 
protection zone and Key Biodiversity 
Areas (KBA) zone or to purchase from 
specific regions.
Adopting the method of conducting 
phased mining and restoration at the 
same time to minimize the impact to 
ecological system caused by the min-
ing area and the size of mining.
Controlling blast vibrations in order 
to reduce the impact to biodiversity 
during the process of mining.
Adopting off-site compensation mea-
sures to build native botanical gar-
den, butterfly eco-park and stick insect 
house to restore biodiversity and to pro-
vide sites for environmental education, 
the sustainable environment for living, 
eco-system and production.
Duplicating the successful experiences 
of restoring butterfly eco-system in or-
der to create a butterfly corridor and to 
promote ecological conservation knowl-
edge.
Maintaining the native forest condition at the area outside of the per-
mitted mining area, simultaneously adopting Asia Cement’s mimic 
natural forestation at the mining area to restore biodiversity to cover 
100% scope of forestation restoration.
Ex situ conservation of native tree species at the limestone topography, 
conserving healthy maternal plants at the native botanical garden area, 
cultivating native tree species in green houses, hardening the trees at 
least two years with the height over 1.5 meters before transplant to the 
site of forestation.
Restoring the extracted land with the planting density 10 times than 
that of the native forest.
Establishing biodiversity survey and monitoring data.
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Scope of significant topics
Sustainable mining mountain 
and biodiversity
Indirect economic impact 
(partial)
Local community 
(partial)
The extraction of minerals for the use of cement raw material is more or less causing bare 
areas on the surface of earth.  In order to reduce the impacts of the vibration from the explosion 
during mining to the nearby residents and the environment, Asia Cement continues to strictly 
implement the monitoring of mining site safety and the ecological restoration of environment.  
The Company adopted an explosion control technique with the lowest vibration value world-
wide, environmental friendly smart mining technology and the vegetation restoration technolo-
gy which had been highly recognized by domestic and foreign institutes for years. All efforts are 
for the purpose of minimizing the impacts from the operation.
In the future, in the event that Asia Cement will plan mining operations in other new loca-
tions, it will perform the evaluations of biodiversity and environmental impacts before explor-
ing new locations.
花蓮廠繳交租稅(萬元)
Environmental Sustainability
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Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Continue to monitor and analyze the relevant data of the mining mountain, confirm the cur-
rent status and the report of reaching the targets.
Routinely submit information to the relevant agencies to confirm the status of current imple-
mentation.
Continue to trace the status of implementation and the level of reaching the targets through 
Corporate Sustainability Promotion Committee and its work forces.
Asia Cement Hualien plant had paid taxes with the amount of NT$0.57 billion in which the 
direct taxes (land tax, special tax for mining, mining asset royalty and the fee of mining 
business right)  were summed up to NT$39,350,000.
A budget of NT$3,970,000 for the routine monitoring of explosion vibration and slope 
stability.
A total of NT$9,710,000 was invested into vegetation.
Influence of impact
Indexes and Targets
Complying with SDGs and the goal of Taiwan 
Sustainability Development
Evaluation methods
1
1
2
2
3
3
Asia Cement Service Ceneter regularly and irregularly communicates and interacts with the 
stakeholders based on the stakeholder engagement mechanism and discloses the information in 
the Service Center, the Sustainability Report, the relevant platform or the website.
Engagement of the stakeholders
SDGs15.1 is to ensure the protection, maintenance and enhancement of 
the sustainable use of terrestrial and inland freshwater ecosystems.
Comforming to Guiding Principle of Mining Site Restoration and Biodi-
versity Management drafted by Global Cement and Concrete Association 
(GCCA).
The goal of ex situ biodiversity strengthening measure index.
SDGs15.2 is to promote the implementation of sustainable management 
of all types of forests, halt deforestation, restore degraded forest.
The corresponding index of SDGs 15.1.1: rate of forest coverage.
The area of mining site being extracted has been 100% completed with vegeta-
tion restoration. It has been decided that the vegetation restoration each year 
must be at least 0.85 hectare in order to build forest ecological system to form 
animal habitat which is beneficial to biodiversity development.
Corresponding to the goal of 9 sustainable mining site and biodiversity KPIs.
Native botanical garden, widely planting diversified tree species.
Butterfly Park, building the butterfly corridor in Taiwan, diversified butterfly 
species.
Stick Insects Park, Restoration of native stick insects.
The corresponding index of SDGs 15.2.1: The progress of realizing the man-
agement of sustainable forest.
The corresponding index of SDGs 15.1.3: The percentage of performing bio-
diversity maintenance and management and monitoring. Asia Cement set the 
impacted areas to conduct 100% biodiversity maintenance and management 
and monitoring.
The costs invested into the sustainable mining mountain in 2022
140,000
120,000
100,000
80,000
60,000
40,000
20,000
-
2019
2020
2021
2022
Year
  85,673 
 87,877  
  87,049  
53,526
  38,788 
   36,092 
    24,673 
 3,935
The direct tax payable by the mining site 
Other tax
The payment of sales tax was consolidated into the headquarter since phase 2 of 2019, thus, this amount was not 
included in the calculation.
Special mineral mining tax levied by Tax Bureau was increased from NT$10/ton to NT$70/ton on July1, 2016.  This 
special tax was not levied in July of 2020. The levied period stipulated in Self-government Ordinances on Special 
Tax Imposed by Hualien County on Ore Extraction and Landscape Maintenance is from August of 2020 to July of 
2021, and re-levied again since July of 2023.
NOTE1
NOTE2
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
An animal and plant biological investigation was conducted in the mining area, it was found 
that the trees were able to grow up to 4 to 8 meters height five years after planted, tree crowns 
were well-connected to each other, ground-cover plants, shrubs and bushes were all well-bed-
ded, a forest was formed which created the effect ofshading. The trees will grow up to 10 meters 
height after 10 years and capable of covering the exposed residual walls caused by excavation. 
The entire slopes in the area, after going through numerous ordeals from typhoons and earth-
quakes in the past years, are still very steady, the appearance of forests still very complete. It 
has been proved that the plant vegetation produced by this method of forestation is capable of 
enduring the impact from strong wind and stabling slopes, and providing the effect of disaster 
prevention. In the animal investigation, it was found that wild animal defecations could be found 
in the mined area where the plant vegetation had been restored for more than 5 years. It was 
also found by ultra-red cameras that Formosan serows, muntjacs and wild boars returned back 
to habitats searching for food; monkeys, flying squirrels, bamboo partridges, birds and snakes 
moved around forest; crested serpent eagles irregularly patrolled around mountain tops.
In the mining mountain vegetation and restoration area, Asia Cement continued to conduct 
butterflies and birds.  In addition, it also added the survey of mammals, amphibians and dragon 
flies every month since 2022 and cumulated a total of 12 ecological surveys covering close to 100 
butterfly species and almost 40 inhabited bird species.  It indicated that the result of vegetation 
greenery at the mining mountain of Hualien Plant was excellent. The green environment provid-
ed to birds, butterflies and insects very good inhabit environment, abundant plants for eating, 
nectar source and fruits. The result of survey showed that bird and butterfly species were abun-
dant, an indication that the species and quantities were in stable condition in recent two years. 
In addition, the survey result of amphibians and mammals can further enhance the evidence 
examination on the positive influence to diversified species and environment by the vegetation 
greenery performed by Hualien Plant.
Hence, it can be learned that the forest built by Asia Cement’s mimic natural forestation 
method with plant diversity had attracted animal insects returning back to habitats, and formed 
a preliminary biological chain.
Environmental Sustainability
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Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.4.1 Biodiversity Management Plan
During and after the period when the mining activity is completed, in order to protect and 
increase the value of natural biodiversity and ecological system service, Asia Cement has taken 
an ongoing action by formulating Biodiversity Management Plan (BMP) to compile biodiversity 
background information, site investigation to establish baseline, create the target index, actions 
and plan implementation (mining mountain sustainable extraction, mimic natural forestation, 
habitat and disturbed land reclamation), monitor the measurement and implement budget and 
report.
Currently, Asia Cement’s only site of operation is Hsinchensheng mining site.  The altitude at 
the top of Hsinchensheng which is located at the mouth of Taroko Gorge is SL1,400 meters, the 
starting point of stepping down mining operation at Hsinchensheng mining site is at the altitude of 
SL780 meters. The site is not within the boundary of Taroko National Park.
The background information of Asia Cement’s Mining Site
On-site investigation for the establishment of baseline
Five years after
Planting trees
Ten years after
Planting trees
Grow up to 
4 to 8 
Meters height
10 meters height 
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Results of tree planting and vegetation greenery in the mining site of Asia Cement
12,000
10,000
8,000
6,000
4,000
2,000
0
2.5
2
1.5
1
0.5
0
2019
2020
2021
2022
Year
  4,229 
   4,060 
 1.8
 1.8
 1.9
 1.7
   4,223 
   4,113 
Planting native trees (quantity)
Vegetation greenery(hectare)
The scope of investigating stick insects including all locations in Hualien County.
NOTE
Beyond               Achieved           Not Achieved
NOTE
Environmental Sustainability
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Outline of 2022 Report
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3.Social Inclusione
2.Corporate Governance
Appendix Guide
June of 2018~April of 2019
April of 2021~December of 2021
January to December, 2022
August to December, 2020
January to December, 2021
January to December 2022
April of 2021~December of 2021
January to December, 2022
April to December, 2022
7
9
12
10
12
14
9
12
9
9
8
9
-
-
-
19
19
4
75
98
101
8
7
8
8
39
12
807
1,393
1,548
206
261
300
705
880
65
Butterfly
Stick 
insects
Birds
Dragon fly
Mammals
Amphibians
Batrachia: tadpole, Odorrana swinhoana, 
Zhangixalus moltrechti Boulenger, Buergeria otai, 
Microhyla fissipes, Duttaphrynus melanostictus
Snakes: Big-eyed rat snake
Macaca cyclopis, squirrel, Reeves's muntjac
January to December, 2022
January to December, 2022
Species 
         Survey period              Times of survey    Family Species    Piece
Target of biodiversity index
Asia Cement imposed to itself a strict request by setting stringent target for biodiversity 
indexes including 9 KPIs for sustainability which were 100% reached in 2022. Asia Cement’s 
KPIs and targets for sustainable mining mountain and biodiversity are as follows:
Status of implementation in 2022
Up to standard
KPIs and targets for sustainable 
mining mountain and  biodiversity
100% implementing the location 
coverage of biodiversity management 
program.
100% mining site extraction not in the 
national natural protection area or 
national park.
100% vegetation restoration in the 
area of the site where the mining 
activity must be finished. 
Each year 4000 native trees are 
planted in the mining site.
100% of the area in the mining site 
will be completed with vegetation 
restoration by 2036.
The value of vibration from the 
explosion activity in the mining site 
must be below 0.15 cm/sec.
Annual mining area must be under 
30% of the total area of the mining 
site.
According to NDVI index, the greenery 
restoration of native forest in 20 years 
shall be at least over 99%.
Annual restoration of greenery and 
vegetation at least 0.85 hectares.
Before 2022, 100% of vegeta-
tion restoration completed 
in the area where the mining 
activity was finished.
1.9 hectares of the area 
completed with vegetation 
4,113 trees planted
Cumulated to 
77.9%
Annual average value of the 
monitored speed of vibration 
was 0.049 cm/sec.
The percentage of mining 
operation area was 22.1%
Indicating that after 18 years 
of the vegetation greenery in 
the mining site, 99% of native 
trees was grown.
100%
100%
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Environmental Sustainability
59
59
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Actions and management plan implementation
Asia Cement biodiversity actions and management plan implementation include mining mountain sustainable extraction, mimic natural forestation, habitat and disturbed land reclaimation, mineral 
enclosed transport, mining mountain sustainable planning.
 The sustainable cycling of mining and the 
restoration in the mining mountain
Status of mining and vegetation restoration
Asia Cement mimic natural forestation method
Reclaiming habitat, disturbed land
The mining of cement raw material may more or less cause 
the temporary exposure of the ground surface.  In order 
to quickly restore the exposed ground surface after ex-
traction, the Company introduces a lot of manpower and 
resources to fully collect the native top soil and then store 
them for fertilization.    The native trees are transplanted 
to different locations for preservation.  Furthermore, tree 
seedlings are cultivated through cutting propogation or 
seeds collection.  Planting slots are digged on the platform 
once the extraction work is toward the final stage and the 
fertilized soil will be refilled, the cultivated strong seed-
lings are planted back by mixing various species to build 
diversified types of trees to create a good ecological habi-
tat.   On the slope, the plant soil bag technique is used for 
quick vegetation and green coverage.
The advanced and environmental-friendly 
“Inward Stepping Down Mining Method” is 
adopted by Asia Cement Hsinchenshen min-
ing area for its mining. The inward concaved 
ground can provide the function of a tempo-
rary sand sediment basin and reduce the im-
pact to the landscape viewed from the road. 
In 2022, the total volume of mining was 4.81 
million tons. The vegetation greenery work 
will be performed once the mining reaches 
the final wall, the area of greenery will be ad-
justed in accordance with the progress of the 
mining. In 2022, a total of 4,113 local native 
trees were planted. A total of 70.5 hectares 
of greenery area were cumulated up to 2022, 
77.90% of the total mining area.
Asia Cement highly values the vegetation restoration of 
the mining mountain, it adopts the advanced and leading 
vegetation greenery technique and method.  Since 1980, it 
started to hire experts and scholars studying various veg-
etation restoration techniques, selecting the native tree 
species for vegetation greenery, nursing and hardening 
seedlings, and improving soil dressing, later planting, fer-
tilizing, caring and irrigating. The goal was to improve the 
environment for plant growing, moving toward the climax 
succession, inducing the plants to speed the building of a 
favorable and stable vegetation community, so the min-
ing mountain was able to recover its natural ecology as 
soon as possible. The forming process of the natural plant 
ecology is mostly composed of three succession phases in-
cluding pioneering phase, construction phase and stabil-
ity dominant phase, so that the vegetation greenery of the 
mining area was applying the mimic natural plant ecolog-
ical succession concept to shorten the time of succession.  
Asia Cement has been implementing this roadmap up to 
40 years now, the results of its mining mountain vegetation 
restoration have received high recognition from Australia, 
Japana dn Korea.
Asia Cement strives for the reclamation of habitat and 
disturbed land. It initiated the investigation on ecological 
environment since 2016, adopted the measures to reduce 
the impact to ecological system, planned the extraction of 
the mining mountain and restored the environment for 
habitat.  
Adopted inward mining method to minimize the area 
of impacts.
Reduced the influence to biodiversity during the min-
ing, controlled the vibration from explosion, the value 
of vibration was controlled under 1.5cm/sec.
Completed the mining site water and soil conservation 
plan to ensure the safety of water drainage in the min-
ing site during the mining.
Conducted ecological investigation and evaluation 
during land reclamation, maintained the inhabitation 
for animals and plants, restored back to the inhabit en-
vironment before the reclamation.  
 
1
2
3
4
The status of mining 
and greenery 
80
60
40
20
0
80%
75%
70%
2019
2020
2021
2022
Year
22
63.3
20
65.1
74.2%
76.5%
20
66.8
77.0%
20
70.5
77.9%
Cumulated greenery area 
(hectare)  
Mining operation(hectare)  
% of greenery
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Environmental Sustainability
60
60
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
The lowest vibration value of feelingless explosion in the world
Mineral enclosed transport
Asia Cement Hualein Plant is pursuing feelingless explosion, it worked with GeoResources Research Center 
of National Cheng Kung University to develop Hsinchenshen mining area explosion vibration model.  The ex-
plosion vibration value was simulated in advance by the theory of waveform summation, a combination of both 
theoritical and practical expolsion design to effectively control the vibration and resulted the lowest vibration 
value in the world.   National Cheng Kung University was delegated to implement explosion vibration moni-
toring and preparing a report each quarter to submit to Bureau of Mine for approval and to provide to stake-
holders including local residents. It is to demonstrate the determination of Asia Cement to control vibrations.
Currently there is not any law in Taiwan to regulate the vibration value from explosion.  Asia Cement had 
adopted a standard 20 years ago which was 10 times more stringent than the US standard (1.9cm/sec) to con-
duct a self-management.  It installed vibration measurement instruments at the residential houses nearby the 
mining area for 24-hour realtime monitoring and set the self-regulated vibration value control level under 0.15 
cm/sec.  The explosion parameters were adjusted timely by the realtime measured value, and the methods of 
using non-electric millisecond delay detonator, segmented explosion and reducing the volume of explosives 
were adopted for the operation, which ensured that the explosion work did not cause any impact to the living 
of the tribe, reaching the goal that the residents did not feel any vibration. 
The quantity and occurrences of every blast in the mine are tracked in real time in order to grasp the blast-
ing situation. Operation parameters will be adjusted if the monitored value is relatively high. We use a box plot 
to analyze thousands of blast vibration values per year and the majority of the measurements are below 0.1 
cm / sec.. In 2022, the yearly monitored vibration velocity averaged 0.049 cm/sec, far less than one third of the 
self-imposed target of 0.15 cm/sec.. In addition, all measurements were less than 0.15 cm/sec, a witness to our 
efforts to make vibrations imperceptible to residents.
In 1978, Asia Cement Hualien Plant worked with Japan Onoda Com-
panyand built the first shaft rapid transit system in Taiwan’s mining 
industry, the extracted ore is transported in a closed fashion by silent 
rollers, an effective way to reduce noises generated by transport, to elim-
inate the spill of dust, and to save the fuel for transporting and the wear-
ing of tires each year, reaching the goals of environmental protection, 
energy saving and maintaining natural ecological landscape.
Source of data: Compiled from the test and analysis report of explosion vibration, Water Resources 
Agency, MOEA▬
Vibration 
sensors 
The value measured by 
the vibration 
measurement 
instrument can be 
transmitted via network 
Real-time explosion monitoring 
is installed in the mining area and 
residential houses, the parameters of 
explosion design are adjusted to a level 
where the vibration is not sensed by 
people.
Transported through closed conveyer
6
5
4
3
2
1
0
Canada,5.1
Sweden,3.5
China,3
US Bureau of Mining 
Mountain,1.9
Asia Cement’s 
self-regulated value,0.15
Germany,0.5
India             Australia,1
0.20
0.15
0.10
0.05
0.00
（Outlier）
2021
2020
2019
2022
Maximum
Upper Quartile
Mean
Median
Lower Quartile
Minimum
0.0991 
0.0587 
0.0469 
0.0429 
0.0316 
0.0028 
0.0965 
0.0535 
0.0417 
0.0361 
0.0249 
0.0038 
0.0959 
0.0548 
0.0426 
0.0399 
0.0272 
0.0040 
0.0989 
0.0615 
0.0496 
0.0468 
0.0358 
0.0085 
x
x
x
x
Self-regulated target 
value of 0.15
Asia Cement’s blast vibration value in the past years (cm/sec)
Blast- Peak Particle Velocity ( PPV).
NOTE
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Environmental Sustainability
61
61
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Mining Mountain Sustainability and Land Reuse Planning
Biodiversity Risk Assessment
Biodiversity Exposure & Assessment
At present, Asia Cement will be a sustainable mine, native botanic garden, the butterfly eco-
park and the surrounding communities as well as the national park to promote environmental ed-
ucation for the purpose of fulfilling life time learning, to assist the development of local traditional 
skills, to increase the job opportunites, to care the disadvantaged and facililate after-school tutor-
ing to children, and to realize a safe mining area and a healthy workplace in five aspects including 
people, culture, land, landscape and industry, a community reconstruction.
The land in the area after the completion of the mining will be 20 hectares, it can be available 
for reuse. Asia Cement has committed to comply with the third recommended point stated in the 
“Report of the investigation conducted by Executive Yuan on the fact of leasing indigenous land 
by Asia Cement Corporation Hsinchensheng Mining Site”, that is, after the completion of using 
the mining land, in addition to restore the land and adopt disaster prevention measures based on 
government approved soil and waster conservation plan, in order to seeking for the sustainable 
development, within the first four years after the mining activity was completed, government, 
tribes and Asia Cement must jointly consider and coordinate to propose a plan on the mining site 
transformation and land reuse. Specifically, the plan shall be implemented in accordance with the 
rsolutions of the geological survey with the condition of reaching the goal of ensuring the living 
safety for the residents around the mining site, for the purpose of creating a model of transitional 
justice complementing to economic development.
In accordance with Integrated Biodiversity Assessment Tool (IBAT), Asia Cement’s scope 
of biodiversity risk assessment covers the business operation and nearby areas.  The procedure 
of biodiversity risk management includes risks and opportunities identification and evaluation, 
financial impact analysis and significant risks and opportunities, the corresponding measures 
and cost estimate. Asia Cement evaluated the critical risk to be physical risk mainly the negative 
impact to natural ecological system, the key biodiversity opportunity was the protection, resto-
ration and regeneration of eco-system.
Slope topography of the 
future mining
Flood/sediment retention pond
Fu Shi Village
Future Cross-section of the Mining in the Mining Site
Operation Sites
Area (Hectare)
BMP
Nearby IUCN and KBA
Hsinchu Plant Complex 
Hualien Plant Complex
Hualien Plant Mining Site
Hualien Plant Park Area
Total
10.73
30.28
399.49
5.38
445.88
None
None
Information from “The 8th meeting on Feburary 28, 2022, between the work force and the counseling team of the three party 
official negotiation meeting for the mining case of Asia Cement Hsinchensheng Mining Site”.
Nearby IUCN and KBA are the areas within 50 kilometers.
Key Biodiversity Areas (KBA)
Biodiversity Management Plan (BMP)
IUCN Protected Area Management Categories.
NOTE1
NOTE2
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Environmental Sustainability
62
62
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
local residents, it proactively maintains the stability of the 
slope by adopting stringent engineering method, plus imple-
menting the investigation and evaluation of all monitoring and 
measurements by delegated professional third parties includ-
ing technical personnel, academic institutes and the institute 
certified by EPA to ensure the safety of the mining area and to 
protect the life and property of the residents in Fushi village as 
well as the employees and subcontractors. 
Asia Cement endeavors to restore greenery plantation and 
to conserve water/soil in the mining area strictly based on wa-
ter/soil conservation technique and mining excavation guide-
lines.  The mining activity was started from 1978 till present, 
there is not any incident of landslide and debris flow in the 
mining area even going through numerous strong earthquakes 
and typhoons.  After each earthquake or during a heavy rain, 
Asia Cement will inspect the mining mountain together with 
local residents to lower the worry of them.  The grade of risk 
potential at where Hsinchengsheng mining site is located had 
been lowered from “mid” to “low” in 2019. Asia Cement bi-di-
rectionally communicated with villagers by offering scientific 
data and open information to clarify problems and resolve 
worries.
Monitoring and measuring of biodiversity
Mining Mountain Investigation Report
In October of 2021, while the outer circulation of Typhoon #18 was causing torrential rain, 
chief of Fushi village, Mr. Chu, Bsngan tribal representative and the residents living at Mid-
Fushi mining area jointly inspected the water drainage capability of the water and soil conser-
vation facilities located in Hsinchensheng mining site, flood/sediment retention pond, nameless 
streams and outer water drainage system.  They were satisfied by the functions of the mining 
mountain water drainage system after site-inspection which was one more time, proved that 
Hsinchensheng mining site was able to withstand the tests.
Seeing is believing by the tribal residents in the mining site 
Flood retention pond is able to provide the function during 
typhoons. 
The permanent drainage ditch is normally operating.
Please refer to the website of 
Debris Flow Disaster 
Prevention Information, Soil 
and Water Conservation 
Bureau, Council of Agriculture, 
Executive Yuan, for details.
Items of Investigation 
and Assessment 
Type of 
information
Offices of Implementation
Category 
Mining site detail geological survey 
and environment geological safety 
evaluation
Making an inventory of water drain-
age system nearby the mining site 
and safety review.
Geological sensitive area survey
LiDAR detection in the mining area
Periodical mining area aerial 
photography inspection
Monitoring of explosion vibration
Monitoring of the results of vegeta-
tion restoration
Geological survey 
and safety 
evaluation
Detection of 
topographical 
variation
Geological 
detail survey
Ground resistence 
measurement 
Geological drilling
Air camera
Mining site and 
nearby
 community
Performed by 3 
parties including 
experts from the 
government
Periodical 
monitoring
(Available on the 
platform)
Periodical 
monitoring
(Available on the 
platform)
─
Periodical 
monitoring
Yic Geological Office, Fong 
Hua Engineering Corp. and 
Hsin Yang Engineering Corp.
Chung Hsing Surveying 
Company
Monitoring of environmental 
quality of mining area and 
residential houses
Monitroing of the displacement in the 
excavated /non-excavated slopes
Monitoring of the ground water level 
in the excavated /non-excavated 
Inclinometer 
casing monitoring
Ground water 
well monitoring
ETNA 
Seismograph
Satellite images
Noise,vibration, 
water quality, air 
quality, 
meteorology, 
traffic flow
Solaris Environmental 
Engineering Co. Ltd. (Certified 
by EPA)
Department of Civil and 
Environemnt Resources, 
Dahan Institute of Technology
GeoResources Research 
Center, National Cheng Kung 
University
Extracted from Mining Journal
Fong Hua Engineering Corp.
Yic Geological Office
Conducted by Asia Cement
Please refer to the “Asia Cement Hsinchengsheng Mining Area Information Pub-
lic Website” for the reports relating to the investigation of the mining mountain.  
For the IP right related contents, please view the paper copies of the reports 
available in Asia Cement Service Center, the staffs in the service center will be 
happy to offer the touring.
NOTE
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Asia Cement always values the rights and interests of indigenous tribes and proactively 
communicating and engaging with local communities to strengthening the relationship with 
them.  It has gained a lot of positive responses from the villagers: 
1.4.2 Assessment and Engagement of Biodiversity and Impact to Community
In terms of the level of engaging biodiversity and the assessment on the potential influence 
to the biodiversity, currently, Asia Cement’s only operational site is Hsinchensheng mining 
site, its total size is 399.4946 hectares. If there is any new development base in the future, we 
will start developing it only after conducting and passing an environmental and social impact 
assessment (ESIA).
For the purpose of rsolving the worries of local community to the safety of Asia Cement 
mining mountain and fulfilling the care to local residents, Asia Cement officially established a 
service center near the mining mountain in June of 2018.  Hence, residents are not required to 
go through other people for any doubts or needs, they can directly contact with Asia Cement, 
timely and conveniently ask any questions relating to the safety of mining mountain. 
  The Center can provide job opportunites, emergency relief, house repairs, subsidies to 
weddings, funerals, festival activities and electrical bills.  The specialists of Asia Cement also 
make arragements to visit households, so that the residents who can not conveniently access 
the service center can timely communicate with and receive services from it for any needs.
Assessment of biodiversity in newly development location
Asia Cement Service Center providing timely 
face-to-face communication 
Engaging and communicating with the local 
community nearby the mining mountain
General public
No application
Learners of 
environmental 
education
A total of 10 sessions 
with 415 people 
attended.
Tribal community 
residents
A total of 5 sessions 
with 199 people 
attended.
A total of 12 sessions with 489 
people attended.
Types of groups visiting the mining mountain 
and attending the presentations
Environmental Sustainability
63
63
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Geological experts and the tribe surveying the detention 
pond on-site
Geological experts and the tribe surveying the mines on-site
A public website of Asia Cement Hsinchengsheng mining area information was installed 
to make available real-time information including the safety of mining area, data from 
monitoring, pictures of real-time water draining system from cameras and affairs con-
cerned by local people.
Routinely conducting “mining safety” seminar in every neighborhood of Fushi village and 
face to face with the local people describing the safety issue of the mining area and the 
vegetation work.  In 2022, a total of 3 seminars with 125 people attended
Opening the mining area for visiting to enhance the communication with outside. Pe-
riodially inviting local people and others to visit the mining mountain in order to build 
the mutual trust, to report water/soil preservation work, vegetation greenery and safety 
measures taken by the mining area.  The doubts are eliminated through site visiting and 
asking questions.  In 2022, a total of 12 times and 489 people visited the mining mountain 
Routinely assigning staffs to attend village, chief of neighborhood and tribe affair meet-
ings to share the safety of mining area, the measure of preventing disasters and commu-
nity charitable events.  Dedicating and tracking the handling of the items concerned by 
local people.
Asia Cement service center was established in Fushi village to provide real-time informa-
tion of the mining area, to accept the applications of electrical bill subsidy, house repair, 
emergency assistance and community service, a channel of bidirectional communication 
with villagers
The Company’s official Facebook and LINE groups (298 people joined) were created to 
timely provide information relating to the mining mountain and to clarify false informa-
tion, in order to ensure the delivery of correct information of Asia Cement Hsincheng-
sheng mining site to the mass audiences. 
1
2
3
4
5
6
No member of the general public has requested 
to visit the mine in 2022 owing to the pandemic.
NOTE
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Fire drill
Ambulance 
team assembly
Situation 1
After first aid by the dedicated nurse in the factory
Situation 2
Fire truck extinguishing fire
End of fire drill
Comprehensive 
discussion
Fire engine quenching flames
Comprehensive workshop
Location map of 28 completed drainage improvement projec
Asia Cement created a precedent for corporate disaster prevention by extending the mining 
site emergency response organization to community disaster prevention and protection.  In 
June of 2018 the work force meeting proposed to conduct drills on emegerncy responses, after 
numerous discussions and meetings with the public sector and local residents, in June of 2019 
Asia Cement conducted a drill of “Evacuation and emergency responses to disasters in the area 
of Chung Fu She tribe outside of Asia Cement Hsinchensheng Mining Site” to actively maintain 
the safety of employees and residents.
In 2022, Asia Cement again conducted a drill on disaster prevention and protection.  Bu-
reau of Mine jointed with Asia Cement Hualien Plant in September to conduct a drill on “Rout-
ing inspection of disasters caused by windstorm at mining site and fire disaster prevention and 
protection during operation”.  The drill was for the purpose of enhancing the mobilization and 
disaster relief capability of the emergency response team including informing, rescuing, in-
spection and reconstruction upon the occurrence of disaster in Hsinchensheng mining site. The 
guests attending the drill included Disaster Reduction Office of Executive Yuan, Bureau of Mine 
of Ministry of Affairs, Hualien County Fire Department and Xiulin Township Office, all levels of 
superior authorities acknowledged and appraised the results of this drill.
Drill on Routing Inspection of Disasters Caused by 
Windstorm at Mining Site and Fire Disaster Prevention 
and Protection during Operation
Collaboration Among Departments to Jointly Completing 
the Improvement of Water Drainage Outside of the 
Mining Site
Congregation of the mine rescue unit	
First aid
The water drainage outside of the mining site is an issue much concerned by local people.  
Although it was not within the responsible scope of the mining site, for the purpose of maintaining 
good relationship with the neighbors, Asia Cement still hired water conservation expert to cal-
culate heavy rain surface runoff water of the drainage basin located in three large tribes nearby 
the mining site. In June of 2019, Asia Cement provided an inventory review report on the water 
drainage system in the communities nearby the mining site.  A total of 28 engineering improve-
ment items were proposed and submitted to the platform meeting conducted by Bureau of Mine, 
MOEA, after the review and approval of water drainage team, as the reference for all competent 
authorities to supervise the construction in accordance with the guidelines.  After the comple-
tion of the engineering improvement items, they were tested by strong rainfall (84mm/hr) in 2022 
and proved that all design standards had met the performance.  The information of the follow-up 
maintenance, management and emergency responses will be continuously collected and reported 
back to Bureau of Mine for review.
Among 28 improvement measures, Asia Cement was responsible for 5 items, all others were 
the responsibilities of the competent authorities including Soil and Water Conservation Bureau, 
Township Office or Directorate General of Highways.  All relevant units collectively completed the 
improvement of water drainage. Township Office was responsible for the last item which was the 
reconstruction of ditches in Kelou tribe.  The work was completed in April of 2023 and provided the 
function of water drainage, all 28 engineering improvement items were completed. Asia Cement 
identified and clarified the causes of problems through scientific approaches and actively assisted 
the government and residents to solve difficulties.  In the future, Asia Cement is looking forward 
to continuously providing services to the locality with its expertises and coordinating with the gov-
erning authority to drive tribal autonomy, the co-existance and balance of industrial development.
C10. Add water 
collection well & 
side ditch plus 
grid fence
C10~13 Intersection 
Ditch Improvement
C9. Drainage 
Culvert 
Desilting
B9. Adding intercepting 
drainage
B10.Fushi Drainage
 dredging project
B6. Community 
drains opened
B3.Deepen the 
external drainage
B2. Additional external 
drainage Project
A4. District 
clean-up 
project
Fushi Bridge Sewer 
Project
B4. Husshi Softball 
Field adds water 
interception
C14. Earth and rock 
dredging project under 
Fushi Bridge
B8.Community Drain 
Improvement & Addition 
of Drainage Culverts
A5. Ditch 
Improvement
A1. Desilting of water 
conservation facilities 
in mining areas
A3. Add water 
interception 
project
A2. Dredging & Assault Bank 
Heightening Project
C6~7. Add water 
inlet
C2~5. Intersection 
Ditch Improvement
C8. Fushi drainage is 
introduced into the Xiulin 
Township river
D3. Wild Creek 
Control Project
D2.Wild Creek 
Emergency Treatment 
Project
D1. Wild Creek 
Dredging Project
B1. 5 Neighborhood 
Road Improvement 
Projects
B7.Reconstruction of side 
ditches beside Road 178 
B5. Add community 
highland water 
interception
Environmental Sustainability
64
64
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Environmental Sustainability
65
65
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
The Journey of Counseling with Hualien Bsngan 
Tribe and the Agreement 
In December of 2017, the fourth meeting of 
Presential Office “Indigenous Historial Justic and 
Transitional Justice Commomittee” suggested that 
three parties including the government, tribal 
delegates and Asia Cement formed a “Team for 
Investigating the Truth of Asia Cement Leasing the 
Land for Hsinchengsheng Mining Site”. The Team 
was composed of 13 members including Minister 
Without Portfolio of Executive Yuan, Mr. Wan-I 
Lin, acting as the convener, Minister of Council of 
Indigenous Peoples, Mr. Icyang Parod, as the 
deputy convener, 6 indigenous delegates,  3 
scholars and 1 representative each from Ministry 
of Economic Affairs and Asia Cement. The case 
was entrusted to National Dong Hwa University for 
the investigation. Through 7 official meetings and 
22 times of negotiations by all parties, on February 
9, 2022, Executive Yuan published the report on 
truth investigation and 4 suggestions. The conclu-
sions were as follows:
1. The lease of land by Asia Cement was not illegal.
2. 
On September 16, 2021, the mining right extension application of Asia 
Cement Hsinchengsheng Mining Site was revoked by Supreme Administrative 
Court with the reason that Ministry of Economic Affairs did not request Asia 
Cement to fulfill Indigenous Races Counseling and Agreement Procedure 
stipulated in The Indigenous Peoples Basic Law. However, on June 22, 2020, 
Asia Cement already took the initiative to declare that it was willing to conduct 
tribal counseling and agreement procedure stipulated in Article 21 of The 
Indigenous Peoples Basic Law. After the kick off of the counseling and agree-
ment procedure, Asia Cement had conducted 6 hearings and 2 tribal communi-
cation meetings, the progress scheduling was slightly delayed by COVID-19 
pandemic in Taiwan.  Finally, it was decided in the Bsngan Tribe Meeting to 
conduct the vote of agreement on February 12, 2022. According to “the Regula-
tions for Attaining the Agreement to Paricipate by Indigenious Tribes through 
Counseling”: “The conditions of agreeing and passing an event through the 
resolution in the tribal meeting are that more than half of the delegates of the 
total households in the tribe shall attend the meeting and more than half of the 
delegates in the meeting agree to the event.”
On February 12, 2022, the counseling and vote of agreement operation were 
smoothly completed in Bsngan Tribe Meeting, a total of 353 households voted 
with the voting rate of 64%, among which 294 votes agreed, 45 votes disagreed 
and 14 invalid votes.  It represented that 83% of the tribal households supported 
the Company to continue mining in the area. In the tribal meeting, a total of 
10+11 items of benefit sharing mechanisms were passed, that was, in addition to 
the “original” 10 items of feedback proposed by Asia Cement, another “new” 11 
items of feedback were added.
Regarding the investigation 
report and four sugges-
tions, please refer to the 
press release and the 
attachment published by 
Executive Yuan.
1
2
3
4
5
6
7
8
9
10
1
2
3
4
5
6
7
8
9
10
11
Original
  Newly added 
The Investigation Report on the Truth of Leasing the Land 
of Indigenous People by Hsinchensheng Mining Site
Flaws were found in the administrative work of the government, the 
traditional convention was ignored.
10 beneifit sharing mechanisms
 11 beneifit sharing mechanisms
Electricity bill subsidy. Based on the distance 
from the mining site, each household is subsi-
dized from NT$750 to 1,000 per month.
House repair and quality warrenty
After-school tutoring class
Offering emergency relief
Providing Mid-Fushi Community mountain 
spring water
Providing tree seedlings to build a green envi-
ronment
Dredging before typhoon and cleaning after 
typhoon
Providing disinfectant to protect from the infec-
tion of COVID-19
Sponsoring the funds for education, sports, 
chuch, cultural and festival activities.
Fully involving in interactions for better under-
standings.
The same electricity bill subsidy to each house-
hold, NT$1,000 per month.
Birthday cash gift to elderly, cash gift for wed-
dings and giving birth, funeral money and gift 
certificates for 3 Chinese festivals.
Scholarship for students
School shuttle bus
Repair of iron sheet houses
Adding yearly work attendance bonus
Providing internship to related fields and 
summer part time work
Enhancing employment counseling
Solving stone falling problems in neighborhood 
#10
Recycling tap water from Up-Fushi (neighbor-
hoods #10)
Community creation: fair, cultural skills, etc.
The site of opening the ballot box on the voting after counseling
Asia Cement received the support from 83% of the tribal residents to 
continue the local mining activity.
For the details of local services, please refer to sections：3.3 Local Community Caring, 3.4 Eco-environmental Education.
 Asia Cement added 11 benefit sharing mechanisms which were formed from the most proposed suggestions by tribal residents during the 
hearings and communication meetings in the past. Asia Cement considered these based on the positions and needs of the tribal people to 
practically respond the expectations of them, so the tribal people can feel the sincerity of the Company.
NOTE1
NOTE2
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Cement Plant
Environmental
Handbook
THIRD EDITION
Hualien County Environmental Protection Bureau conducted the training of en-
vironmental protection little vanguard for water and soil conservation
Cement Plant Environmeantal 
Handbook, third edition
Each year
2022
2021
Explosive controlling staff, trainer 
of explosion professional staffs. 
The mining area is available for 
the on-site training.
Published the third version of “Cement Plant Environmental Hand-
book” in which Asia Cement Hualien Plant Hsinchensheng mining 
mountain was listed as the best model of practices in cement industry 
on mining site operation and eco-system. *
Bureau of Mine
Each year
Assisted the mining lecturer in 
Resource Engineering Depart-
ment to offer the course of “Blast 
Work” since 2021.
National Cheng Kung University
International Cement Review
Installed blast vibration 24-hour auto-monitoring and measuring 
instrument in the mining site since 2015 to timely adjust blast param-
eters through the feedback analysis of vibration value, a special blast 
design to maintain and control the annual average vibration value 
below 0.5 mm/sec to satisfy the demand of nearby residents to blast 
vibration. The result was published on Mining Journal “Constructing 
the table of vibration grades which is applicable to mining blast” , 
Mining and Metallurgical, Issue 2, Volume 66.
Mining Journal
Set the optimized electric detonator short delay blasting to conduct 
blast－taking Hsinchensheng Mining Site as an example, Taiwan 
Mining Industry, Issue 1, Vol. 74.
Taiwan Mining Industry Journal
Driving multifaceted environmental education including the topics of 
vegetation restoration greenery of mining mountain, water and soil 
conservation, net-zero carbon emission in the plant facility, circular 
economy, environmental products, the plants in the park, butterflies, 
stick insects for biodiversity and received the recognition of the 
Excellence Award of Hualien County Private Business Sector, the 8th 
National Environmental Education Award.
Hualien County government
2020
Bureau of Mine invited Asia Cement Hualien Plant to sign a partner 
memorandum of environment and education cooperation
Bureau of Mine, MOEA
2019
General Manager Quin-yen Lee delivered a keynote speech in the 
annual conference of Chinese Institute of Mining and Metallurgical 
Engineers with the title of “Corporate Social Responsibility of Asia 
Cement”
Chinese Institute of Mining and Metallurgical Engineers
Cement Production and Environment- Hsinchenshen mining site 
vegetation greenery method, 2019, Civil & Hydraulic Engineering, 
Vol. 46,  5th Publication.
Chinese Institute of Civil & Hydraulic Engineering 
Offering the lecture of “co-existence and prosperity between 
Hsinchengsheng mining area and Bsngan tribe”.
Yu-Shan Theological College and Seminary 
Keynote speech “Introduction of Asia Cement Hsinchengsheng Green 
Mining Mountain”
Asia Cement Hsinchengsheng Green Mining Mountain, Taiwan 
Mining Industry, Vol. 72, 3rd Issue, P. 3-15.
Mining Association of Taiwan, ROC
Environmental Sustainability
66
66
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Domestic professional technology lineage
International recognition
1.4.3 Global Model of Sustainable Mining Mountain
Asia Cement Hsinchenshen Mining Area has the best explosion technique in Taiwan.  For 
many years the Company has provided lecturers every year to Bureau of Mine, Ministry of 
Economic Affairs, to train the explosive material control people and explosion specialists in 
the use, storage, delivery and safety management of explosive material, plus the professional 
knowledge of explosion construction design and vibration control.  The Company also opened 
Hsinchenshen mining area as the training site to demonstrate the safety and technique of explo-
sion operation for the reference of the companies in the industry and the explosion specialists.
The explosion technique and the vegetation work done by Asia Cement Hsinchenshen min-
ing area have been highly recognized by domestic and overseas institutes.  For many years it 
has been a mining area to demonstrate the green vegetation and safety, and being invited many 
times to share the professional experiences of vegetation and water/soil preservation as the 
reference for government agencies and companies in the industry.
Carrying the mission of “ building a green homeland”, Asia Cement was actively driving the 
Sustainable Mining Mountain Program and received the recognitions from domestic and inter-
national groups by its effort for many years.  It consecutively received domestic and interna-
tional honors of a demonstrative mining mountain from mining mountain greenery vegetation 
and water/soil conservation.  The method of vegetation restoration adopted by the mining area 
is rarely seen internationally, the outcome of Hsinchengsheng mining site vegetation restora-
tion has been highly recognized as an outstanding model. In 2022, International Cement Review 
magazine published the third version of “Cement Plant Environmental Handbook” in which 
Asia Cement Hualien Plant Hsinchensheng mining mountain was listed as the best model of 
practices in cement industry on mining site operation and eco-system, an acknowledgement to 
the results of Asia Cement’s active investment to sustainable mining mountain.
Sustainable Mining Mountain Of Model Cases At Domestic 
And Foreign Over The Years
M.Burbidge,T.P.Chang,J.Q.Li(2022) Quarry rehabilitation at Asia Cement’s Haulien plant: harnessing nature-based solutions for 
biodiversity and landscape regeneration. International Cement Review, third edition,Cement Plant Environmeantal Handbook.
NOTE
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Estimate of water resource variation and impact to operation
1.5.1 Water Resource Risk Assessment
Hydrological variation and compound disaster risk in all regions were increased due to the impact 
of climate change, the water resource management is more important than ever.  Asia Cement adopted 
water risk management policy to evaluate the risk of water resources to identify the relevant impacts and 
to commit the recycle and reuse of water.   It also defined the key performance indicator of water resource 
management in order to control water risks and to implement the adaptive strategy.
The aqueduct water risk index of 2019 was analyzed and evaluated in accordance with Aqueduct Wa-
ter Risk Atlas published by World Resources Institute which revealed that the total water risk level of Asia 
Cement and its subsidiaries’ operational locations was “low” (level of impact 0-1).  Whereas, the estima-
tion of 2030 hydraulic pressure showed that the main impact to the water resources in Hualien County, 
where Asia Cement’s Hualien Plant is located, is at low level, and in Chiayi County, where ChiaHui Power 
is located, is at medium level. In addition, according to the evaluation of World AWARE Water Resource 
Scarcity footprint impact, the operation locations of Asia Cement and its subsidiaries were evaluated to be 
low (index 0.1-0.5) in terms of the water resource scarcity.  All locations are not in the regions where the 
water resources are under pressure.
On the basis of Taiwan Climate Change Scientific Report- Physical Phenom-
enon and Mechanism published by Ministry of Science and Technology in 2017. 
Taiwan area average rate of precipitation change between 2016 to 2100 was es-
timated based on the model of RCP8.5 scenario and found that it did not show 
a configuration of obvious systematic change.  The medians of model ensemble 
variable quantity are all in between -5% to +5% which do not present a trend of ob-
vious increase or decrease. Asia Cement Hualien Plant is located at Hualien Area, 
the rate of precipitation change is estimated between 1 to 2% during the period of 
2016 to 2100, not much variation on water resource. Thus, it will not cause negative 
impact to future operation. 
The water used during the manufac-
turing process in Hualein Plant was mainly 
from the pumping of deep well water and 
the recycling of water from the manufactur-
ing process.  The water levels of two deep 
wells were monitored and recorded in real-
time fashion to observe the variation of the 
ground water level during pumping. The 
data of ground water level and the pumped 
water volume are routinely reported to the 
Hydraulic Section of Construction Depart-
ment, Hualien County Government.  In 
2022, the water pumped was 85% of the to-
tal approved right of ground water drawing.  
The monitored water levels of two wells did 
not show obvious change before and after 
the pumping.
Water Resource Risk Assessment
Water resource management and monitoring
Asia Cement continues its participation in the carbon disclosure project 
(CDP), and was rated “B” for the water safety questionnaire it submitted 
for the first time in early 2022.
Carbon Disclosure Project (CDP) Water 
Security Questionnaire
2022.01.06 #3 ， was 42.1m
2022.01.06 #3 ，was 42.2m
2022.01.06  #1 ，was 50 m
2022.01.06  #1 ，was 50 m
No water level change before and after water pumped from deep well
Not much impact to Hualien Region
Environmental Sustainability
67
67
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.5 Water Resource 
Water level of deep well before pumping
Water level of deep well after pumping
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Description of the evaluation of potential financial impacts caused by practical risks 
and opportunities as well as risk management measures
Environmental Sustainability
68
68
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
The procedure of Asia Cement water resources risks man-
agement includes　 risks and opportunities identification and 
evaluation, definitions of the significant risks and opportuni-
ties, financial impact analysis and significant risks and oppor-
tunities, the corresponding measures and cost estimate steps. 
In terms of the Asia Cement’s financial aspect impacted by wa-
ter resources strategy includes possibly increasing operation-
al expenses and reducing revenue, and defining the practical 
financial impacts as the dollar amount impacted by risk items 
greater than NT$10 million.
The evaluation periods of occurrence of risks and opportu-
nities included short-mid and long term, the periods were set 
to be short term from 2023 to 2024, mid-term from 2025 to 
2026 and long term from 2027 to 2030.
Water Risk Management Procedure
Three practical water risks evaluated by Asia Cement included severe physical risk of ty-
phoon, higher water price risk resulted from laws of transition, and transitional risk resulted 
from more stringent supervision standard stipulated in laws.
One practical water opportunity evaluated by Asia Cement was increasing the efficiency of 
water used by activities to save cost.
Severe physical 
risk of typhoon1
Higher water price 
risk resulted from 
laws of transition.
2
Transitional risk 
resulted from more 
stringent supervi-
sion standard 
stipulated in laws.
3
Increasing the 
efficiency of water 
used by activities 
to save cost.
1
Practical 
Water Risks
Practical 
Water Risks
Practical 
Water Risks
Practical 
Water 
Opportunity
2023~2024
2025~2026
2027~2030
Short-term
Mid-term
Long-term
Severe physical risk
Laws of transitional risk
Laws of transitional risk
Opportunity: efficiency
Direct operation
Typhoon
Reducing revenue
Heavy rain from typhoon or front rain 
snapped Suhua Highway causing the 
interruption of raw material supply and 
shutting down the production.
A plan of increasing the preparation of 
material for production
NT$149 million
NT$ 72 million
Practical Water Risks
Practical Water Risks
Practical Water Risks
Practical  Water 
Opportunity
Short-term
Direct operation
Higher water price
Increasing cost
NT$6 million
Starting to collect water consumption fee 
from large water users.
Adopting water saving, reusing water 
resources program and install ISO 46001 
water resource efficiency management 
system.
NT$4 million
Short-term
Direct operation
More stringent supervision standard
Increasing cost
NT$6 million
Waste water discharge conforming to laws 
and regulations.
Inspecting and testing waste water treat-
ment facility.
NT$4 million
Short-term
Direct operation
Driving wate saving program
Reducing cost
NT$600,000
Increasing water use efficiency.
Driving water saving program.
NT$2.8 million
Short-term
Type of risk and 
opportunity
Description of risk and 
opportunity
Stage of generating 
value chain
Period of occurrence
Amount of financial 
impact
Response cost estimate
Response measure
Potential financial impact
Driving factor
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
1.5.2 Change of Water Laws and Regulations and Pricing
In Asia Cement, water resources will cause impacts mainly to ChiaHui Power and Hualien Plant.  ChiaHui Power uses tap water and 
Hualien Plant pumps ground water.  The price of water per ton used by ChiaHui Power was NT$11.5, whereas, the ground water pumped 
by Hualien Plant was approved by the County Government, thus, no water price imposed.
In accordance with the draft of Regulations on the Water Conservation Charge prepared on the basis of Water Act, the object of col-
lection is the one whose total water used in a single month during the six months of the drought period is over 9,000 cubic meters, and 
individual rate of charge is imposed on the basis of the water intake source.  The fee collected from ChiaHui Power and Hsinchu Plant is 
NT$3 per cubic meter and NT$3 per cubic meter from Hualien Plant for the exceeded portion of the water use.  It is estimated that the in-
creased operational cost from the collection of the water conservation charge is NT$3,790,000 for ChiaHui Power, NT$430,000 for Hsinchu 
Plant and NT$3,270,000 for Hualien Plant.
Undertake risk management measures for potential change of laws and regulations relating to water resource management
Water risk management (laws, regulations and pricing)
Environmental Sustainability
69
69
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Asia Cement Hualien Plant has fully utilized water resources in recent years. Water 
resources are used for equipment and material cooling, a portion of water is lost after 
use through evaporation,  others are collected and recycled after the treatment of water 
quality, or drained to Liwu stream after the treatment to the discharge standard, and 
then flowing to Pacific Ocean, complying to all laws and regulations in past years.  Asia 
Cement Hualien Plant has been maintaining a high recycle rate for the water used in its 
manufacturing process.  In 2022, the recycle rate of the water used in the manufacturing 
process was 86%.  The volume of back water is 6 times of the pumped water, the water 
resources are fully used.
The water used by ChiaHui Power is 4% of the annual supply capacity of its water source 
Zen Yi Tang Reservoir, hence, local water resource is not influenced by the water pump. 
Its water quality is treated to the standard and the commitment to the environmental 
assessment before draining to Yamuliao ditches.  Water resoruces are mainly used for 
cooling and boilers. For the purpose of reducing the impact caused by water resources, 
two management measures were undertaken including manufacturing process improve-
ment and waste/rain water recycling and reusing.  In the second phase of power genera-
tion program, high efficient power generators and air cooling system will be installed and 
the mid load average daily water use will be reduced from 6,190CMD from 6,190CMD 
to 310CMD, largely reducing the water used for generating per unit power.  In addition, 
the Company will comply with water rationing policy of the government by undertaking 
the measures of continuing escalating the recycle of water from manufacturing process, 
planning to initiate RO system and converting retention basin to storage reservoir in 
order to cope with special conditions in the future.
＋
Native
Water
Reservoir 1
Reservoir 2
Returned Water
Daily Living 
Water
Plant 
Water Use
Equipment 
Cooling Water
1. The reuse of returned water is 6 
    times of the native water volume
2. Rate of recycling manufacturing 
    process water is 86%
Reservoir 3
Waste Water
 Treatment Plant
Mitigate Dust
Nursing Seedlings
Watering Trees
Diagram Of Hualien Plant “Water Saving” Measures
Air-cooling 
system
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
1.Water recycling and reuse
3.Net freshwater consumption
2.
4.Target of wastewater discharge
Net freshwater consumption reduced by 1% absolute volume each year (baseline year 2017), the target 
by 2025 is to reduce 8%, the actual water consumption in 2022 was 2,329 thousand tons, 5% reduction 
target not reached, missing the target of 5% reduction.
Water withdrawn for per unit of cementing material decreases by 1.5% annually (with 2017 be-
ing the base year), and the intensity is intended to be reduced by 12% by 2025. The actual water 
withdrawal per ton of cementitious materials in 2022 was 0.669 tons, missing the target of 7.5% 
reduction.
The baseline year is 2017, the total wastewater discharge is reduced by 3%, the target by 2025 is 
to reduce 24%, the actual discharge in 2022 was 146 thousand tons, a reduction of 37%, target 
reached before the schedule.
The water recycling target set for 2025 is 85%, which was early achieved given the water recycling 
rate of 86% in 2022.
Water consumption efficiencyimprovement
 (i.e., decreasing intensity):
Environmental Sustainability
70
70
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
1.5.3  Target and index of water use
Asia Cement’s target and index of water use
To improve water risk management, Asia Cement has established 4 water consumption targets and indicators. In 2022, the targets of water consumption efficiency improvement and net fresh water 
consumption were not met. The failure to achieve the set targets is attributable to several factors: Hualien Plant saw its water consumption increasing because it had replaced some gas-cooled equipment 
with water-cooled one; It additionally put in place particle control apparatus with increased water sprinkling capacity to reduce airborne dust in advance in response to future environmental regulations 
that tighten the grip on fugitive particle pollutants from stationary pollution sources. In terms of particle emission intensity of the plant, it has been reduced by a whopping 16% in 2021, early achieving 
the target originally set for 2025, though at the cost of increasing in-plant water consumption. Asia Cement's Hualien Factory has implemented the ISO 46001:2019 Water Resource Efficiency Management 
System in 2022, with verification expected in 2023 to effectively handle water resources and meet established targets.
Water intake (10,000 tons) 
Year
Water return (10,000 tons)  
Target value of water recycled (%)
Target
 value 
% of water recycled (%)
1,427
86%
86%
86%
1,471
236
2,000
1,500
1,000
500
0
85%
75%
233
1,506
246
2019
2020
2021
2022
86%
1,522
248
Results of Asia Cement’s water intake, water 
return and percentage of recycle
Asia Cement’s Net Fresh Water Consumption 
(1,000 tons, ML)
Asia Cement’s Wastewater discharge 
(1,000 tons, ML)
Asia Cement’s Intensity of Water Use (tons of 
water intake/tons of cementitious materials)
 2,292
 2,268
 2,245
 2,154 
 2,161 
2,400
2,200
2,000
1,800
 2,222
  2,329 
Year
base year
2017
2019
2020
2021
2022
 2,339 
  2,291 
Target 
value 
Asia Cement’s target of 
net water consumption 
Asia Cement’s net 
water consumption 
 225
 218
 171
 167
 208
400
300
200
100
 146
  197
Year
base year
2017
2018
2019
2020
2021
2022
 232
  211
 171
  204
Target 
value 
Value of Asia Cement’s 
wastewater discharge
Target of Asia Cement’s 
wastewater discharge
Year
base year
 0.692
 0.646
 0.621
0.7
0.7
0.6
0.6
2017
2019
2020
2021
2022
 0.681
 0.671
 0.660
 0.669
 0.713
 0.668
Value of Asia Cement’s intensity 
of water use
Target of Asia Cement’s intensity 
of water use
Target 
value 
Net fresh water consumption = Total water intake – Total water drainage (Not including the drainage of tap water intake).
NOTE
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Environmental Sustainability
71
71
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Company Name
Sources of
water used
Main information 
of water use
Drained water body
Asia Cement 
Hualien Plant
Asia Cement 
headquarter
Ya Tung 
Ready-mixed
Fu Min (Da) 
Transport
Yuan Long
 Stainless Steel
Asia Cement 
Hsinchu Plant
ChiaHui Power
Ya Li Precast
Nanhua Cement
Ground water
Tap Water
Surface Water
City water
City water,Surface Water
City water
City water
City water
City water
Cooling
Cooling
Cooling
Cooling, Furnace used water
Blended into products
Domestic water
Washing, Domestic water
Cooling water tower 
Production process
Products washing /
Production
Puzi River
No emissions / Sewage
Sewage
Sewer
Sewage
No emissions
Sewage
Wild streams under the jurisdiction of 
Hualien County government
(Converge to Liwu River)
Wild streams under the jurisdiction of 
Hsinchu County government
(Converge to Toucian River)
Waste water drainage management
Asia Cement’s information of water use
The waste water drained from all operation locations of Asia Cement 
and its subsidiaries do not contain any substances that will cause irre-
versible damage to water body, ecology and human body, the quality of 
water drained is in compliance with the laws and regulations.
Ground water is the main source of water intake for Asia Cement 
among all types of sources and tap water for subsidiaries, all are fresh 
water (TDS≦1,000 mg/L).  They are mainly used for cooling and con-
sumption of mechanical equipment.
River water
Ground water
Tap water
3,000
2,000
1,000
0
2019
2020
2021
2022
Year
 2,145 
208
9
103
2,716
 2,099
224
9
66
2,805
 2,188
266
8
120
2,885
 2,188
289
4
302
3,089
Asia 
Cement 
Subsidiaries
Asia 
Cement 
Subsidiaries
Asia 
Cement 
Subsidiaries
Asia 
Cement 
Subsidiaries
Total water consumption 
Total water intake
Volume of recycle and reuse  
Total water drainage 
Storage volume of 
storage facilities
20,000
15,000
10,000
5,000
-
2,476
15,219
147
6
2,326
3,391
363
414
31
2,977
Asia  Cement 
Subsidiaries
Various Types of Water Intake (1,000 tons, ML)
Various Types of Water Intake (1,000 tons, ML)
Information of Water Use in 2022
Others(TDS>1,000 mg/L)
Fresh Water(Tds≦1,000 Mg/l)
400
300
200
100
-
59
59
3
87
355
Surface Water
Sewage
Surface Water
Sewage
Asia Cement 
Subsidiaries
Since July of 2021, ChiaHui Power added phase 2 power generator for power 
generation, hence, the water use of subsidiaries is slightly increased from the 
previous years.
The sewage generated by Asia Cement headquarter and Fu Ming (Da) Transport 
is drained directly into sewer system without the installation of measurement 
meter. The drained volume is estimated by using 80% of water intake (source of 
coefficient: Estimate of domestic sewage and pollution amount in Taiwan, Con-
struction and Planning Agency).
The headquarter of Asia Cement is located at a commercial building and not 
installed an independent meter, the annual water consumption was estimated by 
applying the daily living water consumption of 335.93 liters per person per day in 
Taipei City in 2022 and employees’ total work hours.
Total water consumption = Total water intake – total water drainage, including 
evaporation.
NOTE1
NOTE1
NOTE2
NOTE2
The drained water from Asia Cement Hualien Plant is fresh wa-
ter (TDS≦1,000 mg/L), its volume of drainage is 87(1,000 tons, 
ML); and from ChiaHui Power, other water (TDS＞1,000 mg/L), 
its volume of drainage is 355 (1,000 tons, ML).  Other Plants are 
not measured and categorized as other water.
NOTE
1.1 Low Carbon Green Leadership
1.2 Climate Strategy
1.3 Circular Economy
1.4 Mining Mountain And Biodiversity
1.5 Water Resource Management
Environmental Sustainability —
Asia Cement’s Contributions to SDGs

Corporate Governance
72
72
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
Appendix Guide
2.Corporate Governance
>
SDGs
Actual Results in 2022
Value 
chain
Goal of 2023
(Short-term)
Goal of 2025
(Mid-term)
Goal of 2030
(Long-term)
Significant
 topics
The meaning to 
Asia Cement
Strategies of 
Sustainability
CM
The best way of sustainable 
corporate governance is 
through the building of a 
superior corporate gover-
nance mechanism and a 
sustainable organization 
culture to create a sustain-
able value.
Reaaching carbon neutrali-
ty by 2050 is a target for 
many manufacturers 
including cement industry, 
climate strategy is the most 
important key for business 
sustainable development.
In order to establish the 
sustainable development 
for Asia Cement, the neces-
sary condition is to contin-
uously make profit, and to 
maintain high yield of 
dividend payout based on 
the concept of profit-shar-
ing, to practically appropri-
ate earnings to take care of 
the genral investors.
Received the assessment and 
award of excellence ESG sustain-
ability performance.
Science based targets initiative SBTi.
Internal carbon pricing.
Implementing TCFD climate strategy.
Received the assessment and award of excellence ESG 
sustainability performance
Planning to reach the reduction target by 2025
NT$216/Ton of CO2e
Re-set
High customer satisfaction 
Stablizing high dividend payout 
policy
Committed to the science-based target(SBTi)
Set the internal carbon price to be NT$216 
(2021-2025)
A
A
A
A
Ｃ
9.2 Strengthening inclusion 
and sustainable industrial-
ization.Before 2030, largely 
increasing the rate of indus-
trial employment and GDP 
according to the status of 
each countries.
13.3 Improving education, 
elevating awareness and 
enhancing the capabilities 
of people and institutes on 
the risk mitigation, adapta-
tion, influence reduction 
and early pre-warning of 
climate change.
8.2 Increasing the produc-
tion capacity of economic 
body by way of diversifica-
tion, technology upgrade 
and innovation including 
concentrating on high-val-
ued added and labor inten-
sive industries.
Building TCFD preliminary structure
Implementing TCFD climate strategy
Customer satisfaction 96.7%.
Planned to pay out cash dividend NT$2.3 
per share, the highest dividend payout since 
publicly listed, 5.3% cash dividend yield.
The customer satisfaction isover 95% each year / everyyear
Pay out cash dividend each year, 3%~6% yield of cash 
dividend.
The 9th corporate governance assessment 
6~20%.
Continued as a constituent of “Taiwan Sustain-
ability Index”
Received “Award of National Sustainability 
Development” granted by National Sustainabili-
ty Development Committee, Executive Yuan.
Received “Suprior Product Award – Taiwan 
Circular Economy Award” granted by 
Chung-Hua Institution for Economic Research.
Chairman Douglas Hsu received the honor of 
“Taiwan Top 100 Best-Performing Business 
Leaders’ granted by Harvard Business Review.
Received 2 Global Corporate Sustainabililty 
Awards (GCSA)
- Award of The Best Case
- Bronze Award of Sustainability Report
Received 5 Taiwan Corporate Sustainability 
Awards (TCSA)
Chairman Douglas Hsu received “Coproate 
Sustainability Life-Time Achievement 
Award”Taiwan Top 100 Companies Sustainabili-
ty Model, Sustainability Report Platimun 
Award.Climate Leader Award, Social Inclusion 
Leaders Award
Awarded the “Taiwan Sustainability Action 
Awards: SDG 9-Gold Award”.
Received “Corporate Sustainability Report 
Award” granted by Enterprise Asia.
Climate 
strategy
Economic 
performance
就業與
經濟成長
A
Ｓ
N
Ｙ
P
F
J
Ｃ
SC
CM
ALL All Site
Asia Cement
Yuan Long Stainless Steel
 Nanhwa Cement
Ya Tung Ready-Mixed Concrete
Ya Li Precast Prestressed
Fu Ming(Da) Transport
Chiahui Power
Client
Supply Shain
Community
NOTE
Corporate
Governance
2.CorporateGovernance / Asia Cement’s Contributions to SDGs
Value chain and the status of moving toward short-mid-long term goals
2.1 Stable and Steady Corporate Governance
2.2 Products and Economic Performance	
2.3 Supply Chain Management
2.4 Customer Service and Information Security
Corporate Governance —
Asia Cement’s Contributions to SDGs

Corporate Governance
73
73
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
Appendix Guide
2.Corporate Governance
2. 
Management of Material Topics
Scope of significant topics
In fulfilling corporate sustainability and promoting 
the advancement of an governance economy, social and 
biological environment and sustainable development, Asia 
Cement has formulated this policy by referring to “Cor-
porate Social Responsibility Best Practice Principles for 
TWSE/GTSM Listed Companies”.
1
1
2
2
3
Asia Cement implements corporate governance; with its prime and innova-
tive products, it also continues to profit and share such profits on the con-
dition of fulfillment of environmental sustainability and social inclusiveness, 
thus creating sustainable commercial value.
Execute Climate Change Adaptation and Mitigation Program each year, par-
ticipate Carbon Disclosure Project (CDP).
Particiapte Science Based Targets initiative (SBTi) for carbon reduction and 
drive the reduction scientifically.
Drive net-zero carbon emission from cement and concrete by 2050.
Implement TCFD.
Establish internal carbon pricing management mechanism.
Participate in ESG rating including DJSI and MSCI, fulfill ESG sustainable 
development.
Continue to make and share profit through superior products. 
Reach the targets of carbon reduction in each stage and the 
target of circular economy alternative material.
Fulfill TCFD and create internal carbon pricing management 
mechanism.
Receive the evaluation and award of excellence ESG sustain-
able performance.
Continue to develop sustainable and innovative products to gain dual ben-
efits for economy and environment.
Integrate upstream and downstream value chains to bring about the com-
prehensive performance of organizational economy.
Strive for circular economy to reduce the consumption of resources and 
the emission of GHG.
Through BS 8001:2017 to verify the highest 
maturity level of circular economy opera-
tional mode. 
Continue to trace the status of implementa-
tion and the reach of targets through Cor-
porate Sustainability Promotion Committee 
and its implementation teams.
Regularly or irregularly carry out communica-
tions and interactions in accordance with stake-
holders’ engagement mechanism and disclose the 
information in the Sustainability Report, relevant 
platforms or website.
Influence of impacts
Action plan
Management systems
Commitments
Indexes and targets
Method of evaluation
Engagement of stakeholders
Practical actions and initiatives
Asia Cement has put in place a top-notch corporate 
governance framework and a meticulous risk management 
system to lessen the negative effects of the issue.
Asia Cement establishes a comprehensive low-carbon 
sustainable operations model; promotes low-carbon 
manufacturing process and circular economy; continues 
to generate positive economic benefits; and maintains a 
high dividend payout ratio based on the idea of profit-
sharing in order to distribute earnings among the 
multitude of investors.
Asia Cement's remarkable economic performance is a 
result of good corporate governance, risk and opportunity 
management, the implementation of circular economy, 
and the promotion of low-carbon sustainable products.
Improvement in resource efficiency is fundamental 
to Asia Cement's business strategy. We hold ourselves 
accountable and effectively promote reuse of sustainable 
and renewable raw materials and fuels; we resolved the 
waste disposal predicament facing the government and 
the industry by converting waste into effective resources 
which can be used in the cement production process, 
thereby adding new value to the cement sector.
Asia Cement traces the effectiveness of taking actions by way of 
data analysis and monitoring, management system, performing 
internal and external auditing, feedback of the stakeholders. It 
also regularly reviews the status of reaching the targets.
By way of complete management system, Asia Cement ensures the fulfill-
ment of corporate sustainable development. Please refer to the relevant sec-
tions for the descriptions of policies and systems.
Risk and opportunity 
management
 Economic 
performance
Corporate governance 
(Board of Directors)
Corporation 
Sustainability Policy
Corporate
Governance
2.1 Stable and Steady Corporate Governance
2.2 Products and Economic Performance	
2.3 Supply Chain Management
2.4 Customer Service and Information Security
Corporate Governance —
Asia Cement’s Contributions to SDGs

2.1 Stable and Steady Corporate Governance
Corporate Governance
74
74
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
Appendix Guide
2.Corporate Governance
2.1.1 Overview of Corporate Governance
Company basic information 
Board of Directors and Corporate Sustainability Committee 
The management organizational structure of Asia Cement
 Sincerity is the basis of business operation in Asia Cement.  The Company strives to im-
prove the structure of company governance to realize the responsibility of corporate sustainable 
operation. A healthy and effective Board of Directors is the foundation of a superior corporate 
governance. A Remuneration Committee, an Audit committee and a Corporate Sustainability 
Promotion Committee were established under the Board of Directors to assist the Board of Di-
rectors to fulfill its duty of supervision. Corporate Sustainability Committee is responsible for 
the supervision of carting out corporate sustainability policies, systems or relevant management 
guidelines, and regularly reports to the Board of Directors about the status of implementation.
  To ensure the fulfillment of sustainable development, a Corporate Sustainability Promo-
tion Committee was founded under General Manager to bear the responsibility of compiling and 
disclosing the information of corporate sustainability, planning and implementing corporate sus-
tainability projects, by laws and regulations, plus collecting and submitting the information of 
corporate sustainability external evaluations.
Types of Information
Related Information of 2022
Company name
Employees 
NT$35,459,275,570
Paid-in Capital
March 21, 1957/1962 (Stock code 1102)
Founding Date/IPO Date 
Various types of “Skyscraper” cement products and clinker
Main Products and Services
Douglas Tong Hsu/ K. Y. Lee
Chairman /President
30-31F, No. 207, Dunhua S. Rd. Sec. 2, Da An District, Taipei City
Headquarter
Main Operation Sites
Production Lines 
and Capacity
Hsinchu Plant, Hualien Plant, Ya Tung Ready-Mixed Concrete Corp, Ya Li 
Precast and Prestressed Concrete Industries Corp, Fu Ming (Da) Transporta-
tion Co., Ltd. , Yuan Long Stainless Steel Corp, Nanhwa Cement Corp, 
ChiaHui Power Corporation.
The employees in the main physical operation entities in Taiwan: 1,750(484 
employees in Asia Cement, 1,266 employees in subsidiaries).
In Hsinchu Plant, the annual output: 1 million tons of clinker and 1.05 million 
tons of cement
In Hualien Plant, the annual output: 4.02 million tons of clinker and 4.35 
million tons of cement.
Asia Cement (China) has an annual output: 26 million tons of clinker and 36.6 
million tons of cement.
Asia Cement Corporation
Four warehousing depots in Taiwan: Keelung, Taichung, Kaohsiung, Hualien
Warehousing depots
Refer to Paragraph 8 – Information of the Affiliated 
Companies – Asia Cement Annual Report for all 
consolidated entities. 
Asia Cement China issues its own ESG report. Please visit 
Entities disclosed 
in the 
Consolidated 
Financial Report
Sales volume of self-produced cement and clinker: 31.812 million tons 
worldwide, 3.702million tons in Taiwan.
Sales amount of self-produced cement and clinker: NT$48.998 billion 
worldwide, NT$9.304 billion in Taiwan.
Net Sales
The domestic sale of various types of cement and clinker covering the areas of 
Taiwan, Penghu, Kinmen and Matsu, the export sale covering Singapore, 
Malaysia, the Philippines, Hong Kong, Guam and Hawaii.
Markets Served
Four sale offices in Taiwan: Taipei, Taichung, Kaohsiung, Hualien Dealers in 
Taiwan: 84
Sales Network
Taiwan, China, Singapore, Hong Kong, India, Vietnam., Guam,Indonesia.
Countries and Regions
Administration System
 Shareholders’ 
Meeting
Finance Dept.
Hualien Plant Hsinchu Plant
Purchasing 
Dept.
Export Sales 
Dept.
Domestic 
Sales Dept.
Accounting 
Dept.
Occupational 
Safety Office
Secretarial
 Dept.
Auditing Dept.
Audit Committee
 Remuneration 
Committee
 Sustainability
Committee
 Chairman
Vice Chairman
President
Vice President
 Board Of 
Directors
Occupational Safety 
and Health Committee
 President Office
 Hr Dept.
Sustainability
Implementation Committee
Credit Committee
 Human Resource
 Committee
Information, Operations 
and Safety Committee
2.1 Stable and Steady Corporate Governance
2.2 Products and Economic Performance	
2.3 Supply Chain Management
2.4 Customer Service and Information Security
Corporate Governance —
Asia Cement’s Contributions to SDGs

Corporate Governance
75
75
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
Appendix Guide
2.Corporate Governance
Board composition and operation 
The remuneration of board directors and supervisors and 
systematic performance of sustainability 
Board of Directors performance 
evaluation conducted by 
an external party 
Audit Committee
Remuneration Committee 
Corporate Sustainability Committee
The Board of Directors is Asia Cement’s highest governance unit and the center of making 
significant operational decisions. It is clearly stipulated in the Company’s relevant rules and pro-
cedures that the Company adopts the cumulative voting system and the nominating candidate 
system, by regulations to conduct the reviews in advance by the Board of Directors regarding the 
qualifications of the candidates of directors and supervisors nominated by shareholders or direc-
tors.  The results of review are provided to shareholders for reference in order to elect the suitable 
directors and supervisors.  The current term runs from June 23, 2020, to June 22, 2023.. The ages 
of current members of the Board of Directors are all over 50 with 11 directors and 3 independent 
directors, all males. Please consult Asia Cement’s annual report, particularly the segments named 
"About Directors" and "Directors' Continuing Education and Training Status" for information on 
the main education achievement and work experience of directors, ESG-related trainings they 
received, their professional qualifications, and independent directors' independence.
Asia Cement revised its Articles of Incorporation in 2022 to increase the board seats of inde-
pendent directors as a percentage of total board seats from one fifth to one third, and will hold 
a general election in 2023. The number of female directors will be increased by 2 at the general 
election in June 2023.
Asia Cement’s Articles of Incorporation specifies remuneration for directors and supervisors; 
the remuneration depends on the extent of their participation in company operations and the 
result of performance evaluation. Remuneration for directors and managers is linked to sustain-
ability performance. For the policy on remuneration payment, see Asia Cement’s annual report. 
Asia Cement appropriates 2.5% of profits, if any, as directors’ re-
muneration. The actual rate for 2022 was 1.006%.
The Taiwan Institute of Ethical Business (TIEB) was commis-
sioned to perform the evaluation of the performance of Asia Ce-
ment Corporation’s Board of Directors for 2022. The evaluation 
scope and indicators include the Board of Directors’ professional 
competency, its decision-making effectiveness, the extent of its val-
uation and supervision of internal control, and its attitude towards 
sustainable operations. The evaluation results are based on rele-
vant regulations and records, assessment questionnaires, interview 
with non-independent directors, namely, Ou Chin-Der, Li Kwan-
Tao, Lee Kun-Yan, and Chang Chen-Kun, and with independent 
director Chu Yun-Peng. Performance was graded on a scale of 1 
to 5 points (with 5 points being the best). The evaluation results 
indicated 4.76 points for professional competency, 4.72 for deci-
sion-making effectiveness, 4.73 points for internal control, and 4.73 
points for sustainable development.
In Asia Cement’s annual shareholders meeting in 2020, three independent board directors 
with professional qualification were elected, and an audit committee was formed by all inde-
pendent board directors on August 10, 2020, in accordance with the regulation.  The convener is 
the indepdendent board director Chu Yun-Peng.
For the purpose of having a sound corporate governance and enhancing the functions of 
the Board of Directors, on August 24, 2011, the board meeting decided to establish a Remuner-
ation Committee and stipulated the “Organizational Regulations for Remuneration Committee” 
to implement the performance evaluation and salary policy. The Committee is responsible for 
periodically stipulating and reviewing the policy, system, standard and structure of the board 
director and manager’s performance evaluation and remuneration. Independent director Schive 
Chi  serves as the convener.
Asia Cement’s Board of Directors is the highest governance 
body for supervision of sustainable development. In 2021, the 
Board of Directors set up the functional committee “Corporate 
Sustainability Committee”, with independent directors Chen Gor-
don S. , Schive Chi , and Chu Yun-Peng and directors Peter Hsu 
and Li Kwan-Tao being committee members and Chen Gordon 
S.  being the convener responsible for supervising the implemen-
tation of Asia Cement’s sustainability policy, system, or relevant 
management approaches, and for reporting the progress of imple-
mentation to the Board of Directors regularly. In 2022, a total of 2 
Corporate Sustainability Committee meetings were held on May 19 
and November 8 separately.
Asia Cement has also set up its “Corporate Sustainability Pro-
motion Committee”, which is chaired by the President and whose 
convener is the Secretariat. The committee is responsible for sort-
ing and disclosure of enterprise sustainability information, plan 
and promotion of enterprise sustainability projects, collection and 
submission of the materials required for an external evaluation of 
enterprise sustainability performance. Currently 20 staff are con-
currently responsible for sustainability promotion. In addition, a 
project team has been set up to take care of the 13 sustainabili-
ty topics and submit a work report quarterly to the sustainabili-
ty promotion committee. The Secretariat reports to the Board of 
Directors and Corporate Sustainability Committee on corporate 
sustainability operation and implementation results twice a year 
so that they are able to fully supervise the operation concerning 
corporate sustainability issues.
Professional 
Competency
4.76
Decision-making 
Effectiveness
4.72
Internal Control 4.73
Sustainable 
Development
 4.73
The actual rate for 
2022 was 1.006%
2.1 Stable and Steady Corporate Governance
2.2 Products and Economic Performance	
2.3 Supply Chain Management
2.4 Customer Service and Information Security
Corporate Governance —
Asia Cement’s Contributions to SDGs

Corporate Governance
76
76
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
Appendix Guide
2.Corporate Governance
2.1.2 Principles of Sincere Operational Conduct 
Compliance of ethic, sincerity and anti-corruption
Bribery Prevention and Management Policy
On November 9, 2022, Asia Cement Corporation’s Board of Directors passed the "Brib-
ery Prevention and Management Policy", which is applicable to all units such as Asia Cement’s 
Headquarters, Hualien Plant, and Hsinchu Plant. To enter into a transaction or to offer, receive, 
promise or demand, directly or indirectly, any improper advantage for oneself or others. The 
policy strictly prohibits all company personnel from transacting with another party, or offering, 
accepting, promising, or demanding, either directly and indirectly, any undue interest when per-
forming duties. Through education and training, the Company wishes to strengthen colleagues’ 
anti-corruption and anti-bribery awareness, so as to build an ethical foundation to avoid busi-
ness risks, unleash an enterprise’s positive values, and achieve the goal of sustainable operations.
Asia Cement introduced the ISO 37001 anti-bribery management system, by which the top 
management designated the Secretariat to be exclusively responsible for bribery prevention. The 
internal audit was completed in February 2023 and the Secretariat submitted the management re-
view results to the Corporate Sustainability Promotion Committee and the Board of Directors in 
May 2023. In addition, the British Standards Institution (BSI) was entrusted to be the external au-
ditor, which then issued a third-party certificate in June 2023.In support of the bribery prevention 
management policy, all Asia Cement directors and 487 employees have signed the "Statement of 
Compliance with Bribery Prevention Policy".
The Company encourages employees and external personnel to report on the basis of good 
faith any possible or actual illegal or immoral behavior, alleged breach of trust, bribery, or the 
reasonable suspicion of violations and exploitation of the weaknesses in the bribery prevention 
management system. The Company has formulated the "Regulations for Reporting Unethical 
Conduct and Carrying out Investigation". The head of the Audit Committee and Audit Office 
are responsible for accepting and investigating reported cases. As of December 31, 2022, no acts 
of bribery had occurred and no breaches conflicts of interest and money laundering or insider 
trading .
The Company accepts anonymous reporting and confidential reporting, promises to keep 
the identity of the whistleblower and the reported content confidential, and ensures that the 
whistleblower will not be subject to improper treatment due to whistleblowing. In addition, the 
Company has also made available a reporting e-mail box, reporting hotline, and unethical con-
duct reporting form on its website and internal website.
Reporting mailbox：speak-up@acc.com.tw	  
Reporting hotline：02-2733-8000#8195
Reporting
Reporting webpage
Bribery Prevention Policy
Asia Cement Code of 
Ethical Conduct 
Asia Cement Principles of 
Ethical Management
Procedures for Ethical Management
 and Guidelines for Conduct
Regulation for the Practitioners
The Company is devoted to im-
plementing anti-bribery meas-
ures and maintains a zero-tol-
erance attitude towards bribery. 
Therefore, this policy has been 
created in order to demonstrate 
the commitment to and provide 
the basis for the implementation 
of anti-bribery measures.
Article IV (Prevent conflict of in-
terest): The employees of our 
company shall handle the　com-
pany affairs by objective and effi-
cient ways and shall not allow him/
herself, spouse,parents, children 
or relatives within third degree of 
relationship to obtain unjust ben-
efit through his/her job position.  
In the event that our company 
has the relationship of financing, 
providing guaranty, transaction 
of significant assets, or purchas-
ing/selling goods with the affiliat-
ed companies of the individuals 
mentioned before, the associated 
employee of our company shall 
proactively explain to the com-
pany if there is any potential con-
flict of interest with the company 
and act according to the behavior 
guideline of the company to avoid 
the conflict of interest.
Article XI (Forbid bribery and 
accepting bribes)  While per-
forming the business work, em-
ployees of the Company are not 
allowed directly or indirectly 
providing, promising, request-
ing or accepting any form of 
unjust benefit including rebate, 
commission, facilitating fee, or 
going through other channels to 
provide or accept unjust benefit 
from customers, agents, con-
tractors, suppliers, civil serv-
ants or other stakeholders, with 
the exception that if it is in com-
pliance with the local law. 
The provisions stipulate pro-
hibition of offering or accept-
ing any undue benefit (Article 
2), interest recusal (Article 3), 
organization and obligation of 
the confidentiality mechanism 
(Article 4), prohibition of en-
gagement in unfair competition 
(Article 5), and confidentiality 
obligation and prohibition of 
insider trading (Article 6).
Chapter 4 “Service” and Chap-
ter 7 “Evaluation, Discipline 
and Promotion” clearly stated 
the specific behavior guidelines.  
In management, the Company 
emphasizes employee self-re-
straint.  In the ordinary course of 
business, the supervisors of de-
partements are responsible for 
education, advising and leading 
to allow the employee fully un-
derstanding the codes of behav-
ior and ethical conducts.
2.1 Stable and Steady Corporate Governance
2.2 Products and Economic Performance	
2.3 Supply Chain Management
2.4 Customer Service and Information Security
Corporate Governance —
Asia Cement’s Contributions to SDGs

Corporate Governance
77
77
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
Appendix Guide
2.Corporate Governance
Promotion and training of sincere operation 
and anti-corruption
Bribery Risks and Due Diligence 
Investigation Findings
The Company regularly implements anti-corruption education and training to enhance 
company-wide anti-corruption awareness. The trainees include board members, staff, suppli-
ers and, contractors. The training content includes policies like the Company’s Code of Ethics, 
Ethical Corporate Management Best Practice Principles, reporting channels, and disciplinary 
actions, which cover unethical conduct in all respects, including anti-corruption behavior, 
violation of ethics, violation of law, or breach of fiduciary duty. Training is given on-site or 
online.
In 2022, the Company held 7 categories of courses, with 350 trainees. Such courses in-
clude “Ethical Corporate Management Best Practice Principles and Anti-corruption Regu-
lations at Home and Abroad”, “Prohibition of Offering or Accepting Any Undue Interests and 
Recusal of Conflict of Interests”, “Confidentiality Mechanism and Prohibition of Unfair Com-
petition”, “Prohibition of Insider Trading”, “Ethical Corporate Management Policy”, “Han-
dling of Unethical Conduct and Mechanism for Protecting Whistleblowers”, and “Regulations 
for Ethical Conduct and Corporate Social Responsibility for Employees”.
When new employees report for duty, they will be given the training courses on "Code of 
Ethics", "Ethical Corporate Management Best Practice Principles", and "Bribery Prevention 
Management Policy", so they are given the idea of the content and their personal obligations 
in regards to the concept of corporate ethics.
The Company has formulated its 
"Regulations for Bribery Risk Assess-
ment and Due Diligence Investigation" 
for employees, suppliers, customers, 
and special types of transactions, and 
reports the implementation results to 
the Sustainability Committee and the 
Board of Directors every year. Consider 
the ethical status of business partners 
may change over time, the Company 
reassesses their ethical status accord-
ing to their risk level periodically, e.g., 
once a year for partners of high risk, 
once every two years for partners of me-
dium risk, and once every three years 
for partners of low risk, or at any time 
wherever necessary.
The results of implementation of risk assessment and due diligence investigation in 2022 are as follows
Employees
23 employees with approval 
authority were assessed and 
found to be of low risk. In 2023, 
we will enhance risk assessment 
and due diligence investigation 
for the remaining employees.
There was one such transaction; it 
was found to be of low risk.
Low Risk
We conducted a risk assessment and 
due diligence investigation on suppli-
ers with a transaction amount of 
more than NT$1 million. The assess-
ment results showed that all 143 
suppliers assessed were of low risk. 
The purchasing unit or requesting 
unit will conduct a risk assessment 
and due diligence investigation every 
year for those with whom NT$27 
million or more was traded.
Suppliers
We conducted a risk assessment and 
due diligence investigation for all 
137 customers and found 1 of them 
to be of medium risk and the other 
136 to be of low risk. The business 
unit will conduct a risk assessment 
and due diligence every year for cus-
tomers with whom the transaction 
amount reaches NT$40 million.For 
medium-risk counterparties, educa-
tion and training will be provided 
through communication, and 
inspections will be done every other 
year to assess progress.
Customers
Medium Risk ：1
Low Risk
Low Risk
Low Risk：136
Transactions 
of special type
2.1 Stable and Steady Corporate Governance
2.2 Products and Economic Performance	
2.3 Supply Chain Management
2.4 Customer Service and Information Security
Corporate Governance —
Asia Cement’s Contributions to SDGs

Corporate Governance
78
78
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
Appendix Guide
2.Corporate Governance
2.1.3  Risk Management
Risk management policy 
Risk identification and response measures
For the purpose of strengthening corporate governance, en-
hancing the stable operation and sustainable development of the 
Company, Asia Cement established a comprehensive risk manage-
ment mechanism and controlling the potential risks within a tolera-
ble scope. The board of directors passed an “ Internal Control Risk 
Management System” and stipulated a “Policy and Procedure for 
Risk Management” to be implemented by the board of directors, cor-
porate sustainability committee and all responsible units, in order 
to advance a sound and healthy operation for the Company and to 
reasonably ensure the realization of the goals.
The procedure of risk management is composed of risk identification, risk assessment, risk response, risk monitoring and risk report. The types of risk include operational risk, finan-
cial risk, hazardous risk, information security risk, compliance risk and other risks (climate change).  The status of implementing risk control by Asia Cement in 2022.
Risk Management Policy 
and Procedure
Dedicated Auditing Unit
Asia Cement has a dedicated auditing department which is responsible for assisting 
to set the internal controlling system, for the purpose of ensuring the rational realization 
of the three targets in terms of internal control.  It also installed an internal database 
e-control system for the inquiry and compliance of all employees in order to ensure the 
effective implementation of internal control system.   In addition, it evaluates the poten-
tial risks of the tasks performed by each department as the basis of drafting and planning 
the risk management oriented annual audit program. 
There are four areas to be audited including corporate governance, legal compli-
ance, operation management, subsidiary supervision and management. The audit pro-
gram approved by Board of Directors in 2022 was composed of 44 items which were im-
plemented as scheduled.
1
2
3
4
5
To cope with the raging COVID-19 pandemic, the 
Company's senior management ordered the hu-
man resources and occupational safety depart-
ments of affiliated companies at home and abroad 
to strictly implement the epidemic prevention 
policies promulgated by the parent company, and 
to establish a COVID-19 online reporting system 
at the same time to keep track of the health status 
of colleagues and take necessary steps to keep the 
epidemic away from the workplace. Meanwhile, 
the COVID-19 information platform (Line @ Asia 
Cement Disease News), which serves as a medi-
um to provide real-time epidemic information 
and communicate various disease prevention, 
has also been established. In addition, employees 
were encouraged to get vaccinated to effectively 
reduce management risk and the risk of being ter-
minally ill, so as to improve workplace epidemic 
prevention safety.
To reduce the risk entailed 
in labor relations, we broad-
cast the 6 video publicity 
episodes on “Labor Incident 
Act” that had been pro-
duced by the Ministry of La-
bor, to an audience of about 
350 persons; the courses 
last1.5 hours on average. 
In doing so, we aim to en-
hance supervisors’ and col-
leagues’ awareness of their 
labor rights.
In order to maintain the 
Company’s information se-
curity, respect the rights of 
intellectual property, and 
ensure the security of the 
data of our employees and 
our customers, we reiterate 
the “Employees’ Letter of 
Consent on Use of IT Equip-
ment, Software, and Infor-
mation” that we previously 
drafted and published, and 
demand 
that 
employees 
comply with the regulations 
therein.
To reduce the risk of un-
lawful infringement in the 
workplace due to gender 
factors, we broadcast the 
4 video publicity episodes 
on “Workplace Sexual Har-
assment” that had been 
produced by the Ministry 
of Labor, to an audience 
of about 350 persons; the 
courses last 0.5 hours on 
average. In doing so, we aim 
to enhance supervisors’ and 
colleagues’ awareness and 
alertness of workplace sex-
ual harassment.
Others 
including 
routine 
quarterly occupational health 
and safety committee, month-
ly routine inspecting safety 
and health management, and 
daily site inspection.
2.1 Stable and Steady Corporate Governance
2.2 Products and Economic Performance	
2.3 Supply Chain Management
2.4 Customer Service and Information Security
Corporate Governance —
Asia Cement’s Contributions to SDGs

Corporate Governance
79
79
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
Appendix Guide
2.Corporate Governance
Risk Issues Risk                                                 Description 
                                  Impact On Asia Cement 
                            Mitigation Measures
Controlling greenhouse gas emissions and 
imposing carbon levies now a worldwide and 
national consensus. SBTi is the carbon reduc-
tion framework for companies around the world 
to achieve the goal of Net Zero carbon emis-
sions by 2050; It seeks to limit the average global 
temperature increase to no more than 1.5 
degrees Celsius.
On February 15, 2023, Taiwan promulgated 
its Climate Change Response Act, of which 
Article 4 stipulates that the nation plans to 
achieve its long-term GHG emissions goal of 
Net Zero by 2050. Article 28 stipulates that 
carbon fees are to be levied on sources of green-
house gas emission.
Asia Cement’s emission sources, includ-
ing Hualien Plant, is subject to the Climate 
Change Response Act. When calculated at the 
unit price of NT$300 per ton of CO2e, the total 
levy will be NT$0.899 billion, which will 
significantly increase operating risks.
Since Asia Cement has set its goals under 
the SBTi framework, failure to reach the 
reduction goal set for each individual year will 
impact Asia Cement’s corporate image.
The Corporate Sustainability Committee 
was set up under Asia Cement’s Board of 
Directors to promote the goal of Net Zero by 
2050; five approaches for cutting down on 
greenhouse gas emissions have been taken 
on, including the use of alternative raw mate-
rials, use of alternative fuels, reduction in the 
proportion of use of clinker (development of 
new low-carbon bonding materials), reduc-
tion in indirect emission sources, and carbon 
capture and use (CCU).
Torrential rain: It will cause the large silos of 
limestone to collapse, which will bury the 
conveyor belt and scraper and lead to an 
interruption 
in 
the 
transportation 
of 
limestone to the factory. The transportation of 
clay, an auxiliary raw material, will be inter-
rupted due to collapse of debris caused by 
torrential rain, which in turn will increase 
operating costs.
Strong wind: Power trip, voltage drop, and 
power outage caused by TPC’s power trans-
mission line hit by falling objects brought 
about by strong winds will cause the crude 
material mill or rotary kiln system to stop, 
reducing the production output.
Strengthen emergency response or materials 
scheduling procedures, and increase the 
inventory of limestone in plants before the 
storm hits.
Assess the source of clay supply in the 
eastern region and reduce clay transporta-
tion via the Suhua Highway.
Test the operation of emergency electricity 
generators before the landing of typhoons to 
ensure they are able to supply power when 
TPC’s power supply is interrupted.
According to a report issued by the Taiwan 
Climate Change Projection and Information 
Platform of the National Science and Technolo-
gy Council, an analysis factoring in the worst 
scenario for the mid- and late-21st century 
indicated an increase in annual rainfall by 15% 
and 31%, respectively (RCP8.5), and an 
increase in the intensity of torrential rain by 20% 
and 41.3%, respectively. The number of 
typhoons affecting Taiwan will decrease by 
about 15% to 55%, respectively, and the ratio of 
strong typhoons will increase by about 100% 
and 50%, respectively.
長期
Failure to mitigate
 climate change
Natural disasters and 
extreme weather events
Significant Emerging Risks
Corporate Governance
79
79
2.1 Stable and Steady Corporate Governance
2.2 Products and Economic Performance	
2.3 Supply Chain Management
2.4 Customer Service and Information Security
Corporate Governance —
Asia Cement’s Contributions to SDGs

Corporate Governance
80
80
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
Appendix Guide
2.Corporate Governance
In addition to producing cement products as the core business, Asia Cement participates in all types of organizations with different ways in order to connect with all walks of the society for the 
sustainable development.  n 2022, Asia Cement paid NT$12,490,000 annual membership fee and donated NT$1,050,000 to industrial associations. The associations which the Company engages the actual 
operations include.
Participating Associations 
Global Cement and Concrete Association*
World Cement Association
Chinese National Association of Industries and Commerce 
Association of Industry for Environmental Protection
CNFI
Taiwan Cement Association*
Taiwan Cement Union Association
Taiwan Marble and Stone Mining Association
Member
Member
General Director, Member
General Director, Director, Member
Highest Consultant, Director, Member
General Director, Director, Supervisor, Member
Director, Member
General Director, Member
Association
Identity
Association
Identity
Association
Identity
Asia Cement
Ya Tung Ready -Mixed Concrete
YaLi Precast
Nanhua Cement
ChiaHui Power
Chamber of Chiayi County
Chinese Association of Energy Economics
Taiwan Wind Energy Association
Taiwan Cogeneration Association
Taiwan Electric Power Association
Member
Member
Member
Member
Member
Association
Identity
Association
Identity
Fu Ming Transport &  Fu Da Transport
Fu Ming Transport
Taiwan Concrete Institute
International Chamber of Commerce Chinese Taipei
Cemter for corporate sustainability
Chinese Institute of Mining and Metallurgical Engineers
Taiwan Society for Circular Economy
Taiwan Net Zero Emissions Association*
Chinese Institute of Engineers Hualien Branch
Chairman, Member
General Director
Director
Member
Member
Member
Chairman,General Director ,
Member
Member
Member
Taiwan Ready-Mixed Concrete Industry 
Association
Tainan Judicious Creative Architecture 
Association 
Taiwan Green Intelligent Technology Associaion
General Director／
Supervisor / Member
Supervisor
Member
Taiwan Steel and Iron Industries Association
Kaohsiung Chamber of Industry
Cement Products Association
Member
Member
Member
Taiwan Cement Manufacturers’ Association
Federation of Taichung City Industries
Member
Member
Taipei Freight Transport Trade Association
New Taipei City Container Transport Trade 
Association
Member
Member
Member
Taiwan Liquid Ammonia Transport Worker 
Safety and Health Promotion Association
Taiwan Responsible Care Association TRCA
Chemical Emergency Response Association
Taiwan Cold Chain Association
Member
Yuan Long Stainless Steel
In 2022, Asia Cement’s impact boundary of anti-competitive issues was ChiaHui Power and Ya Tung Ready-mixed Concrete. The legal department is in charge of the rules of management 
which is based on laws and regulations.
In 2013 the Fair Trade Commission deemed the nine private power plants, including ChiaHui 
Power, to have violated the Fair Trade Act; a penalty was imposed correspondingly. ChiaHui Power 
filed a petition and administrative action in response; on May 13, 2020, the High Administrative 
Court ruled in favor of ChiaHui Power. The Fair Trade Commission appealed on June 10, 2020, 
resulting in the Supreme Administrative Court dismissing our lawsuit. On December 5, 2022, the 
attorney mandated by ChiaHui Power appealed to the High Administrative Court anew; on Decem-
ber 19, 2022, a petition was filed to the Constitutional Court, petitioning for a review of constitution-
ality of the constitution and a review of the constitutionality of laws. As for the part of the civil action 
which involved penalties, after multiple disciplinary actions and appeals, it was sent to the 11th~15th 
court of proceedings at the Taiwan High Court in 2022 and is still being heard.
ChiaHui Power
On April 29, 2019, Fair Trade Commission believed that five ready-mixed concrete manufacturers including Ya Tung 
Ready-mixed Concrete violated Fair Trade Act and imposed a fine. The judgement of the first instance was that there 
was not any concerted actions, thus, the penalty was revoked.Under adjudication by Taipei High Administrative Court.
In February 2023, the Fair Trade Commission judged that 18 ready-mixed concrete companies in the Taoyuan 
area, including TCC, Goldsun Development & Construction Co., Ltd., and Ya Tung Ready-Mixed Concrete, 
constituted concerted action prohibited by the Fair Trade Act, and fined Ya Tung Ready-Mixed Concrete NT$30 
million. Always adhering to the principle of ethical management, Ya Tung Ready-Mixed Concrete has never 
worked with other industry peers to engage in the so-call concerted action alleged in the Fair Trade Commission’s 
press release. Therefore, Ya Tung Ready-Mixed Concrete has filed an action for administrative relief in line with 
rules, so as to uphold its interests and goodwill.
Ya Tung Ready-mixed Concrete
Anti-competitive 
behaviors and 
the status of 
processing
* Top three payment units for membership fees.
NOTE
2.1 Stable and Steady Corporate Governance
2.2 Products and Economic Performance	
2.3 Supply Chain Management
2.4 Customer Service and Information Security
Corporate Governance —
Asia Cement’s Contributions to SDGs

墁砌水泥
墁砌水泥
Corporate Governance
81
81
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
Appendix Guide
2.Corporate Governance
Asia Cement adopts the operation principle of “high quality, high 
efficiency, high environmental protection and low cost”, it has shaped 
the brand of “Skyscraper Cement” as the image of best cement.
The “Skyscraper” cement produced by Asia Cement carries the 
trademark of excellent products to be trusted.  The products are very 
welcomed and used in many fields including public transportation 
construction, green buildings, residential houses and commercial 
buildings.
2.2 Products and Economic Performance
2.2.1 Economic Performance
Consolidated financial report of Asia Cement
Financial subsidy
Main Brand
The consolidated financial report of Asia Cement for the period from 2019 to 2022 is as follows.
In 2022, Asia Cement did not receive financial subsidy from the government. The Sub-
sidiaries of Asia Cement received NT$15 million subsidy from the government.
Financial 
Performance
Allocated 
economic 
value
89,348
25,601
22,063
6,330
28,393
22,244
5.56
297,278
127,829
169,449
78,241
23,330
19,670
4,474
24,144
18,774
4.7
297,087
127,200
169,887
63,747
9,412
6,149
5,204
54,911
10,085
5,370
4,783
89,655
21,181
17,686
4,248
21,934
17,528
4.7
317,056
136,783
180,273
68,474
11,933
4,406
5,172
90,341
11,755
8,571
6,626
15,197
12,597
3.63
324,243
140,010
184,233
78,585
12,055
2,600
5,052
Unit: NT$1 million
 2019      2020        2021       2022
 Item
 Type
Operational income
Operational gross profit
Operational net profit
Non-operational income and expenses
Earnings before tax
Net earning in the period
Earning per share
Total assets
Total liability
Total equity
Cost of operation
Dividend
Income tax
Employee salary and welfare
No. of Distributors
Sales Offices and Distributors
33
18
11
18
94%
6%
 Cement and clinker 
 Blast furnace 
slag powder
Taichung Sales Office
Hsinchu, Miaoli, Taichung, Chunghua, Nantou
Yunlin, Chiayi, Tainan, 
Kaohsiung, Pintung, Penghu
Yilan, Hualien, 
Taitung, Kinmen, Mazu
Kaohsiung Sales Office
Hualien Sales Office
Taipei Headquarter
Taipei, Keelung, Taoyuan
Sales Offices and Distributors
Products and services
Types of customers
Asia Cement’s products are mainly the 
production and shipping of cement and 
clinker (94%), followed by blast furnace 
slag powder (6%). The cement packages are 
available in both bulk and bagged, they can 
be shipped either by ocean freight or land 
transport.
The types of customers are distributors, 
general customers, affiliated enterprises, 
wholesale, slag and clinker customers.
There are four Asia Cement’s sales offices 
covering the entire Taiwan area.
Cement
Clinker
Cementitious materials
Annual report
Annual report
3,679,000
3,381,000
3,701,844
Production 
in 2022
 Production Items
 Note
Contains clinker, gypsum 
and cement mill mineral 
admixtures
2.1 Stable and Steady Corporate Governance
2.2 Products and Economic Performance	
2.3 Supply Chain Management
2.4 Customer Service and Information Security
Corporate Governance —
Asia Cement’s Contributions to SDGs

Corporate Governance
82
82
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
Appendix Guide
2.Corporate Governance
Asia Cement’s 2022 consolidated profits after tax that were attributable to the parent company plummeted 
by 20% year on year; due to the weak demand from the cement markets and increasing fuel costs, Asia Cement 
(China) witnessed a declining profit for the year, as did the whole industry. The Taiwanese cement market has seen 
consistent growth, owing to the increased demand for real estate construction and manufacturing expansion. The 
second phase of the power business was put into commercial operation in July 2021. Since 2022 is the first complete 
operations year, profits in 2022 increased compared with the same period last year. The indirect investment in Far 
Eastern New Century Corporation and U-Ming Marine Transport Corporation still yield a reliable profit for the 
company. Going forward, China’s loosening real estate sales policy, softened financing for real estate developers, 
issue of special-purpose bonds, and active promotion of fiscal policy are likely to underpin the demand for ce-
ment. Asia Cement’s businesses operate well on the fundamental side.
In 2022, Asia Cement’s board of directors passed a resolution to 
pay out cash dividend of NT$2.3 per share, the cash dividend yield is 
5.3% based on the averaged stock price of 2022. Asia Cement’s yield 
has been maintained between 3% to 8% for a long time. By adopting 
high dividend payout policy, the Company continues to create values 
for investors.
Financial performance (on the basis of consolidated financial report)
Dividend payout policy
2015
2016
2013
2014
2012
2011
2010
2018
2019
2020
2017
2021
2022
Year
Ratio of dividend payout (%)  
Dividend yield (%)
6.4%
4.7%
5.6%
3.1%
6.2%
84%
81%
98%
4.8%
90%
100%
5.3%
70%
3.3%
99%
4.3%
89%
100%
8.2%
89%
8.0%
88%
7.0%
61%
7.3%
82%
Cash Dividend Per Share (NT$/share)  
2.80
1.10
0.90
1.90
2.30
3.00
3.46
3.40
2.30
1.80
1.20
1.70
2.20
Cash dividend yield = cash dividend / the average share price of the accounting year.
Dividend payout ratio is calculated based on the distributable annual earning, deducting the influence of the appraised earnings from the invested properties.
NOTE1
NOTE2
2.1 Stable and Steady Corporate Governance
2.2 Products and Economic Performance	
2.3 Supply Chain Management
2.4 Customer Service and Information Security
Corporate Governance —
Asia Cement’s Contributions to SDGs

List of Asia Cement’s taxes and rate of tax
Guidelines for Identifying Sustainable Economic Activities 
Asia Cement’s compliance in 2022
Corporate Governance
83
83
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
Appendix Guide
2.Corporate Governance
Asia Cement taxation policy
Sustainable economic activities
All business locations of Asia Cement are operated in compliance 
with local tax regulations. The transactions among affiliated enterpris-
es are all based on the regular business practices and in compliance 
with transfer pricing guidelines. The taxation information in the finan-
cial report is disclosed in accordance with the requirements stipulated 
in the relevant regulations and guidelines to increase the transparency 
of the taxation information. 
Asia Cement Corporation produces cement under a circular economy model in line 
with the “Guidelines for Identifying Sustainable Economic Activities”. In this regard, Asia 
Cement’s production of cement is qualified as two types of sustainable economic activities, 
namely, “General Economic Activity” and “Foreseeing Economic Activity”. In the light of a 
global green wave of net zero emissions of carbon, Asia Cement will continue to create a com-
plete circular economy model and the technology required to stay ahead of industry peers. We 
hope the industry, government, and academia will work together to create a sustainable home 
with low carbon emissions, thereby achieving the sustainability goal of harmonious coexist-
ence of the economy and the environment.
Asia Cement 
taxation policy
Revenue
Capital expenditure
Operating expenditure
10,742,667
460,378
2,907,738
9,303,978
408,907
2,662,801
86.61%
88.82%
91.58%
Applicable 
category
 General Economic Activity 
       Forward-looking Economic Activity
 Manufacturing - Cement Production
Qualified
Qualified
Qualified
Qualified
Qualified
Qualified
Qualified
Qualified
Criteria for selecting the 
technology that “sub-
stantively contributes to 
m i t i g a t e  c l i m a t e  
change”
1
No serious detriment to 
the other five environ-
mental goals
2
Little to no damage 
done to social safety net
3
Emission intensity of cementing 
materials: 0.839 metric tons of 
CO2e/metric ton cementing materi-
al.
(≦0.90 metric tons of CO2e/metric 
ton)
Power consumption per unit prod-
uct: 99.24 kWh/metric ton of 
cementing materials .
1
2
Asia Cement has obtained BS 8001 certi-
fication, a third party certification 
affirming the optimization level of circu-
lar economy business models.
Asia Cement has won the “Excellence 
Award” under the 3rd “Taiwan Circular 
Economy Awards” held by the Center for 
Green Economy of Chung-Hua Institu-
tion for Economic Research for its three 
products, namely, Portland-limestone 
cement Clinker, Portland Cement, and 
Masonry cement.
By reducing carbon emissions via a 
circular economic model, Asia Cement 
has been hailed by the Industrial Devel-
opment Bureau of MOEA as a merit 
manufacturer voluntarily opting 
1
2
3
Application of other low-carbon and 
circular-economy technologies
Evaluation results: 
Economic activities were 
carried out in line with the 
Guidelines
Asia Cement as a whole - 
NT$ thousand
Cement Department - 
NT$ thousand
％
Mainland China(Country) 
Taiwan (Country) 
Other regions (country) 
Mainland China(Country) 
Taiwan (Country) 
Other regions (country)
Mainland China(Country) 
Taiwan (Country) 
Other regions (country)
56,580
31,504
1,264
19,772
2,434
(143)
5,020
1,122
7
4,796
28,393
21.66%
16.89%
22.24%
22.71%
20.09%
23.06%
17.11%
24.47%
46,474
28,340
3,427
15,321
4,432
(83)
3,997
1,319
54
5,483
 24,144 
51,153
35,337
3,165
12,124
4,912
650
3,228
1,154
24
5,059
 21,934 
42,476
44,459
3,406
2,506
5,311
754
1,168
1,407
25
3,719
 15,197 
  Unit: NT$1 million
 2019 
     2020 
       2021             2022
Region(Country)
Item
Income tax paid
Profit (Loss) before tax
Operational
income
Operational 
net profit
Income tax 
accrued
Income tax from consolidated effective tax 
rate(Tax expenses /Earning before tax)
Consolidated cash payment tax rate
(Tax payable/Earning before tax)
Other regions (country) are mainly Singapore.
The boundaries for calculating product electricity consumption and emissions volume cover Asia Cement’s 
headquarters and Asia Cement’s Hualien Plant and Hsinchu Plant.
NOTE
NOTE
2.1 Stable and Steady Corporate Governance
2.2 Products and Economic Performance	
2.3 Supply Chain Management
2.4 Customer Service and Information Security
Corporate Governance —
Asia Cement’s Contributions to SDGs

Innovative Business Model Ya Tung Ready-Mixed Concrete Helps Sponge City
Ya Tung Ready-Mixed Concrete and Ya Li Precast joined hands with affiliated 
companies, and two high-efficiency and environmentally friendly construction 
projects won the Taiwan Concrete Institute's 2022 "TCI Concrete Engineering 
Excellence Award" Construction Special Award and Excellent Award.
Ya Tung Ready-Mixed Concrete attended the "AMS Residential Safety and High Performance Concrete Symposium" to share 
the development of the latest testing technology and high-end concrete products
Corporate Governance
84
84
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
Appendix Guide
2.Corporate Governance
Ya Tung Ready-Mixed Concrete has always been committed to promoting high-quality green 
building materials. Pavements made of permeable concrete is advantageous for water retention, 
seepage, and conservation, and can reduce the ambient temperature and achieve the goal of 
water storage and reuse, which is consistent with the global sustainability initiative's indicators. 
In the past, pervious concrete tended to get clogged and set in the drum during transportation, 
which reduced willingness to accept orders for product production and transportation. Consid-
ering this, our team changed the material mixture ratio and introduced special chemical mix-
tures to improve the viscosity, optimized the production sequence, and put in place a transpor-
tation rewards mechanism to increase drivers’ willingness to transport ready-mix products. In 
doing so, we have become the first in Taiwan to establish one-stop services, including trans-
porting pervious concrete in ready mix concrete trucks. We also developed a “Double-circle 
construction method” which is best suited for the on-site construction environment in Taiwan, 
through strategic alliance between the downstream and the upstream sectors. In the future we 
intend to introduce a Japanese style pavement machine, aiming to promote the development of 
new pervious concrete. The new permeable concrete can be tailored to different needs in terms 
of thickness and strength, suitable for use in sidewalks, parking lots, or fire safety passages; it 
can offer various colors to suit the requirements, and is of good quality, long-lasting, visually 
appealing, and waterproof.
Asia Cement even imposes sustainable development requirements on its value chain, closely collaborating with suppliers and customers to align the development of value chain with that of Asia 
Cement. In doing so, Asia Cement prompts value chain participants to jointly fulfill sustainable development goals concerning the environment, society and resource cycling
By employing a highly-efficient precast construction method, Ya Li Precast built Taiwan's 
first circular parking tower. The main tower of the structure was engineered with cost-effec-
tive reinforced concrete. The concrete elements were fabricated in a consistent way in factory 
and then delivered to the site for assembly; this precluded the influence of bad weather, and 
prevented dust or extra waste generated at the site, which could effectively reduce environ-
mental pollution. This way, the strength of the concrete and the time of construction was 
easy to manage, thus providing better quality assurance. It only took six months to finish 
the construction. For the first time, we employed our independently developed, patented 
earthquake-resistant stirrup and Ya Li Precast's rebar couplers that had been verified by the 
National Center for Research on Earthquake Engineering, in construction projects, thereby 
effectively improving the quality, structural safety, and cost-effectiveness of the construction 
projects. During the construction period, we also held a number of construction observation 
sessions upon request, and successfully promoted the precast construction method.
Sustainable Value chain
Ya Tung Ready-Mixed Concrete
Ya Li Precast
2.1 Stable and Steady Corporate Governance
2.2 Products and Economic Performance	
2.3 Supply Chain Management
2.4 Customer Service and Information Security
Corporate Governance —
Asia Cement’s Contributions to SDGs

Identifying significant suppliers
Corporate Governance
85
85
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
Appendix Guide
2.Corporate Governance
2.3 Supply Chain Management
Supplier policy
Suppliers’ code of conduct
 Far Eastern Group observes the founding spirit of “sincerity, diligence, thrift, prudence 
and innovation” as the highest guideline of operation and development. It is the foundation 
of the operation, management, production, environmental protection and social care. The 
principles of working on everything are to be solid, no hiding, no false, instant correction, and 
continuously improving, in order to fulfill the corporate social responsibility.
  We expect that suppliers keep the same spirit as ours, respect the social and ethical 
standards during the services, understand and observe laws, actively respond to the envi-
ronmental protection and the social issues, bravely bear the responsibility and consistently 
improve and advance.
  Asia Cement’s code of conduct for suppliers includes: environmental standards, child 
labor, human rights, work conditions (work-hour), remuneration, occupational health and 
safety, business ethics and sustainable purchase.
Asia Cement aims to ensure that suppliers comply with the 
sustainable development principles on the environmental, social 
and economic fronts, assume corporate social responsibilities 
and make continuous improvement. Starting from November 
2016, Asia Cement required collaborating suppliers to sign the 
“Suppliers’ Undertaking of Corporate Social Responsibilities” 
which was included as a criterion for selecting suppliers. By 
2022, suppliers having signed the written undertaking totaled 
374, including 348 domestic suppliers and 26 foreign ones.
Asia Cement’s significant suppliers is defined as the one who supply critical and 
irreplaceable.  They were classified as Tier-1 and non Tier-1 according to “direct 
supply” or “trading company”.Identify as follows.
Volumtary hiring
Forbiding to hire child labor
Wage and welfare
Work hour and break time
Freedom association and negotiation between employer and employee
Harassmment, abuse and punishment
Respect and no discrimination
Protecting female employees
1
2
3
4
5
6
7
8
Labor and 
Human Right
Sincere business operation
Transparent and opened information, cooperation
IP right and information confidentiality
Identity protected petition channel 
Privacy 
Transferring contract without consent
Complying with import and export laws and regulations
Avoiding conflict of interest
1
2
3
4
5
6
7
8
Ethic Guideline
Occupation safety
Work injury and occupational diseases
Emergency response measures
Medical service and first-aid
Industrial sanitation
Physical labor work
Machine protection
Public sanitation and food/lodging
Health and safety information
1
2
3
4
5
6
7
8
9
Permit and report
Preventing pollution and saving resources
Hazardous substances
Waste water, non-hazardous solid waste and noise
Waste gas emission
Product and service limitations
Energy, resource consumption and GHG emission
1
2
3
4
5
6
7
Environment
Health and 
Safety
“Suppliers’ Undertaking 
of Corporate Social 
Responsibilities”
1.1 Total number of Tier-1 suppliers
1.2 Total number of significant suppliers in Tier-1
1.3 % of total spend on significant suppliers in Tier-1
1.4 Total number of significant suppliers in non Tier-1
1.5 Total number of significant suppliers (Tier-1 and non Tier-1)
 Type of Supplier
176
36
67%
27
63
 2022
2.1 Stable and Steady Corporate Governance
2.2 Products and Economic Performance	
2.3 Supply Chain Management
2.4 Customer Service and Information Security
Corporate Governance —
Asia Cement’s Contributions to SDGs

Corporate Governance
86
86
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
Appendix Guide
2.Corporate Governance
In 2021, cement silica
material had been 
100% purchased 
locally in Taiwan.
In 2021, cement silica
material had been 
100% purchased 
locally in Taiwan.
120%
100%
80%
60%
40%
20%
0%
2020
8％
10％
55％
16％
21％
50％
75％
100％
100％
2021
2022
Parts of cement 
production equipment
Cement raw material – 
gypsum
Cement raw material-
silica material
1
3
2
1
2
Irregular visits to suppliers Center
Supplier management section
IT Team of Joint 
Procurement Center
Receive supplier’s online registration 
information and documents including 
“Business Credit Report”, “Credit 
Check Agreement Letter”, “Require-
ments to Supplier Partners from Far 
Eastern Group Joint Procurement 
Center”and “Supplier’s Commitment 
to Social Responsibility”.
New suppliers online register and fill in 
basic information.
Apply a credit report from Joint Credit 
Information Center.
Download from the website: “Credit Check 
Agreement Letter”, “Requirements to 
Supplier Partners from Far Eastern Group 
Joint Procurement Center”and “Supplier’s 
Commitment to Social Responsibility”, fill in 
and put stamps on the documents and mail 
them back together with “Business Credit 
Report” to Joint Procurement Center.
Domestic supplier’s 
information not 
complete
Assign code to 
international 
supplier
Receive replies (supplier code, 
name of contact and password 
of participating bidding)
Enter the results of supervisor’s 
review and approval into the main 
file of the supplier management 
system for future reference.
Proceed the review and examination 
of documents for qualification.
Submit to the top supervisor of Joint 
Procurement Center for review and 
approval.
Irregular visits to suppliers
Purchase personnels irregularly 
arrange visits to suppliers based on the 
supplier list and make a Report of 
Visiting Supplier based on the facts for 
the reference of carrying on business 
dealings. 
Opinion Response Form
Refering to the Opinion Response Form 
filed by the using unit or the Report of 
Responding to Abnormality, Joint 
Procurement Center separately or simul-
taneously invites the supplier and the 
using unit to the Center, or directly 
dispatches a staff to visit the respective 
supplier, to actually understand the cause 
of abnormal situation and seek for the 
solutions.
Due to the special features of the cement in-
dustry, the equipment for manufacturing process 
and main materials are from overseas, in recent 
years the Company strives for developing these 
items in Taiwan as the alternative equipment or 
parts, and utilizing circular economy wastes gen-
erated from various industrial companies in Tai-
wan as the alternative raw material and fuel, such 
as gypsum from power plants, coal ash from power 
plants or industrial furnaces, mineral silica mate-
rial and slime from steel mills, renewable particles 
from incinerators as alternative raw material, and 
waste lubricating oil, RDF solid fuel as alternative 
fuel. By doing so, the Company can not only pur-
chase items locally, but also provide some contri-
butions to environmental protection.
Local purchase
The Percentage of Dollar Amount for Local Purchase 
by Asia Cement
Management flow for qualified suppliers
Management flow for qualified suppliers
2.1 Stable and Steady Corporate Governance
2.2 Products and Economic Performance	
2.3 Supply Chain Management
2.4 Customer Service and Information Security
Corporate Governance —
Asia Cement’s Contributions to SDGs

Supplier risk assessment
Supplier risk management
Asia Cement stipulated a “Supplier Selection Principles and Management 
Measures”. A purchase is listed as a critical purchase case if it meets the following 
conditions, and while selecting a supplier the risk assessment shall be performed 
and supported by Supplier Assessment Record to prove the appropriateness of the 
selected supplier:
A
D
The operation or 
service of the 
supplier may 
directly or indirectly 
influence 
customers.
E
The business 
implemented by the 
supplier is involved 
with the compli-
ance to laws or 
regulations.
B
The amount of 
purchase is 
relatively high to 
the supplier.
C
The supplier may 
access to personal 
information or 
confidential 
information of the 
Company.
Implement the core 
or important 
functional business 
of the Company
On the basis of supplier risk items or types listed in “Supplier Selection Prin-
ciples and Management Measures”, the risk of supplier was assessed and scored 
by the relevant supervisor and classified as one of four levels (significant, high, 
medium or low). For the risk items at or above medium level, the corresponding 
control measures shall be taken, others are listed as items to be observed.
From 2020 
to 2022, Asia 
Cement had 
performed the 
risk assessment 
for a total of 176 
Tier-1 suppliers, 
all were at 
During 2022, risk 
evaluations were per-
formed on 14 non-tier 
1 suppliers of impor-
tance, with all risks 
regarded as minor.
Significant
High
Medium
Significant
High
Medium
Low
Low
Significant
High
Medium
Significant
High
Medium
Low
Low
Supplier assessment form
Asia Cement conducts the assessment to suppliers every year according to 
three significant aspects as the basis of continuing business dealings. The score of 
a significant suppliers shall be over 4.
1
1
1
5
5
5
3
3
3
7
2
2
2
6
6
4
4
4
8
Qaulity Control-Price-Laws
Manufacturing Process (capability)-Capacity-Relation
Degree of cooperation-After Sale-Business Image
Consistent in Quality/QC 
Consistent in delivery time/progress/frequency of service
Provide reasonable prices (Total Cost)
Design capability
Control of additional expenses
Cost of shipping
Green environmental protection/social responsibility 
Labor conditions and environment in compliance with regulations
Manufacturing process/Ability to construct
Quality policy, work guidelines
Develop long-term relations
Increase or decrease production capacity /speed of service capacity
Willingness of communication and sincerity
Ability to continuously improve
Rapid response, defects improvement
Temperary mission/ degree of cooperation
After-sale service
Reputation and appraisal in the industry
Financial status and turnover capability
The score of a 
critical supplier be 
Over 4
Corporate Governance
87
87
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
Appendix Guide
2.Corporate Governance
Low Level Of Risk
Low Level Of Risk
2.1 Stable and Steady Corporate Governance
2.2 Products and Economic Performance	
2.3 Supply Chain Management
2.4 Customer Service and Information Security
Corporate Governance —
Asia Cement’s Contributions to SDGs

Year
      
   6
0    
     
     
     
    
    
    
  7
0  
   
   
   
   
   
   
   
   
   
   
   
 8
0  
    
  
   
    
    
    
    
    
    
90
    
    
    
    
    
    
    
   
10
0
95.0
95.0
95.7
2020
97.2
97.0
96.7
2019
2022
2021
Target
value
Target
value
2.4 Customer Service and Information Security
High quality customer service
Customer Satisfaction
Asia Cement has built a pro-
fessional service team,  The di-
versified services:
 
High quality 
customer 
service
The most 
complete 
production and 
sales network
The most 
convenient 
island-wide 
sea and land 
delivery
Customized 
solutions
Comprehensive 
services
Professional 
testing service
Virtual and 
physical 
channels, more 
convenient to 
place and pick 
up orders
Form of Asia Cement Customer 
Satisfaction Survey
Asia Cement Corporation Information 
Security Risk Management
In response to the issue of information security and 
risk, Asia Cement established an Information Operation 
and Review Committee which was submitted to Board of 
Directors by General Manager.  On the quarterly basis, 
this Committee will be responsible for reviewing internal 
information application system, office automation, net-
woek security and information security protection meas-
ures.  It will also provide tools for operation, manage-
ment and decision-making in order to reduce the risks 
of information security and performance management.
Furthermore, Asia Cement adopted an information 
security policy “Computerized Information System Process Operation” to regulate 
the management of all types of IT data and information from generation, use to stor-
age.  In addition, there is a “Guideline of employee using IT equipment and infor-
mation software” to regulate the information security behaviors that the employees 
shall observe during work. The results: a total of 20 inspections and audits in 2022 
including two “information security audits” each by external and internal audit units, 
two “information system internal control self-assessment”, once per quarter “SAP 
sensitive authorization and check of abnormal conflict occupational function” and 
once a month “SAP super user sensitive transaction check”. Specific management 
programs: In 2021, Asia Cement had carried out 20 inspection operations.The infor-
mation security equipment was integrated in the network architecture of Far Eastern 
Group to link with the hardware and software protection strategies of the Group.  The 
installed protection points include WAF, IDP, firewall, mail protection,terminals pro-
tection.  The “Disaster Emergency Response Plan” is exercised once a year to ensure 
the recoverability of the important systems.
In accordance with Articles 8 & 9 of the guidelines for establishing internal con-
trol system in a public-listed company, Asia Cement stipulated “Asia Cement Cor-
poration personal data protection and management rules” and “Asia Cement Cor-
poration computerized information system process operation”, it also included “the 
audit of information and communication security inspection operation” in the audit 
plan of  2022.   The above had been reviewed and approved by Board of Directors. 
Through information security risk framework and information security policy, Asia 
Cement is able to maintain the faith from customers.
2022 Asia Cement
 no breaches of Customer 
Privacy Data.
Corporate Governance
88
88
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
Appendix Guide
2.Corporate Governance
Asia Cement conducted a sur-
vey of customer satisfaction in 
2022. The numbers of participants 
and respondents of the survey were 
both 80, the rate of response was 
100%. The result showed that the 
customer satisfaction was scored at 
96.7, exceeding the targeted score 
of 95. The Company will consist-
ently improve the products and 
services to further increase the 
customer satisfaction.
Information security
2.1 Stable and Steady Corporate Governance
2.2 Products and Economic Performance	
2.3 Supply Chain Management
2.4 Customer Service and Information Security
Corporate Governance —
Asia Cement’s Contributions to SDGs

Introduction of the 
offline backup system
 Introduction of information 
security joint defense system
Information security 
education and training
Information security system 
operation continuity 
plan testing/drill
Ransomware has seen a steady increase 
in the past few years. The manufacturing 
industry has been subject to frequent ran-
somware attacks. The Hualien Plant has 
developed a range of preventive strate-
gies and regulations to stop ransomware 
infiltration. Asia Cement’s Hualien Plant 
originally put in place an online backup 
system and off-site backup system. Nev-
ertheless, the original backup system 
could still be affected by ransomware. To 
safeguard data security, an offline back-
up system was established this year. By 
incorporating special isolation technolo-
gy, the off-line backup system safeguards 
data from ransomware. In addition to en-
suring the safety of data, a perfect backup 
system must also be able to recover in the 
event of an accident.
At least one "Information system op-
eration continuity plan” drill must be 
carried out every year, and all drills in 
the plan must be completed within 3 
years.
To cope with the emergence of next-gen-
eration information security threats of 
various types, Asia Cement’s Hualien 
Plant invested about NT$2.7 million to 
introduce a next-generation information 
security joint defense system that inte-
grates SOC with NOC. Besides handling 
network equipment adeptly, the system 
also accumulates, detects and examines 
the logs of various information systems to 
monitor and address potential risks and 
threats. In addition to assisting informa-
tion security personnel to improve the 
efficiency of information security man-
agement, the information security joint 
defense system also uses big data analyt-
ics to integrate various data and present 
them on a dashboard, to achieve visuali-
zation purposes. The system further uses 
artificial intelligence algorithms to auto-
matically establish dynamic datum and 
give instant alerts.
To ensure that relevant personnel have a 
certain degree of awareness of informa-
tion security, Asia Cement’s Hualien Plant 
requires them to take at least one hour of 
training and education on information se-
curity before the conclusion of the 1st year 
of the implementation of the management 
system, and 3 hours every three years 
thereafter.
Corporate Governance
89
89
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
Appendix Guide
2.Corporate Governance
Information Security Implementation at Asia Cement’s Hualien Plant
The FSC promulgated the amendments to the "Governing Regulations for Public Company's Establishment of Internal Control System", requiring all listed companies to set up a chief informa-
tion security officer and dedicated information security personnel by the end of 2023. In light of this, information security is an important factor in corporate governance. Asia Cement’s Hualien 
Plant introduced the ISO 27001 management system as early as 2018 and has been passing verification since then; it complies with the "Guidelines for Information Security Management and Con-
trol at Public Listed Companies" promulgated by the TWSE.
Asia Cement Hualien 
Plant's Information 
security policy
Asia Cement Hualien Plant was passed 
the certification of ISO 27001:2013 infor-
mation security management system and 
continued to maintain good operation of 
the system.
The Xizhi Plant of the subsidiary Ya Tung Ready-
Mixed Concrete introduced an information security 
system in 2022, and passed a certification in 2023.
2.1 Stable and Steady Corporate Governance
2.2 Products and Economic Performance	
2.3 Supply Chain Management
2.4 Customer Service and Information Security
Corporate Governance —
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
90
90
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
SDGs
Actual Results in 2022
Value 
chain
Goal of 2023
(Short-term)
Goal of 2025
(Mid-term)
Goal of 2030
(Long-term)
The meaning to 
Asia Cement
Strategies of 
Sustainability
Significant
 topics
Asia Cement Hualien Plant contributed 
NT$24,310,000 to the local community,Total 
social expenditures NT$ 66,940,000.
Up to 1,000 cases of services provided to local 
residents.
Including mountain spring pipelines, water 
drainage work and house repair.
SC
SC
Asia Cement promoted envi-
ronmental education as the 
cornerstone of fulfilling envi-
ronment sustainable devel-
opment by the cement plant.
Provide the explanation of 
Eco-Park and website platform for 
education free of charge, spreading 
and sprouting of sustainability 
seeds.
We continue to encourage biodiversity and environmental 
education in many different ways and to spread it across all 
ages and different populations.
Stablizing social expenditures and total community develop-
ment.
Continuously providing diversified services to local resi-
dents.
Local indigenous people will have the priority to be hired.
Employee remuneration reached 0.1-4% of net profit before 
tax.
All items of satisfaction level over 70%.
ALL
ALL
4.7 By 2030, ensure that all 
learners acquire the 
knowledge and skills needed 
to promote sustainable 
development.
8.5 By 2030, achieve full and 
productive employment and 
decent work for all women 
and men.
8.7 Take immediate and effective 
measures to eradicate forced 
labour, end modern slavery and 
human trafficking and secure the 
prohibition and elimination of the 
worst forms of child labour, 
including recruitment and use of 
child soldiers, and by 2025 end 
child labour in all its forms.
6.b Support and enhance the 
participation to local 
community to improve the 
management of water and 
health.
11.1 Before 2030, ensure that 
everyone can attain proper, 
safe and affordable house 
and basic services.
13.1 Strengthen the recovery 
and adaptation abilities of 
the country after all natural 
disasters and climate related 
risks.
5,000 visitors were added and cumulated to 
181,000 visitors.
Employee remuneration reached 1.14% of net 
earnings before tax.
Assigned internal lecturers and accelerated the 
special training courses to cultivate talents.
ISO 45001:2018 coverage rate being 100%.
78.1% averaged satisfaction.
Sustainable
environmental 
education
Local social
care
Human resource 
development
Occupational 
health and safety
Attracting and 
retaining talents
Employment 
relationship
Labor/management 
relations
8.2 Increase production 
capacity of economic body 
by way of diversity, technol-
ogy upgrade and innova-
tion, including focusing on 
high valued added and 
labor-intensive industries.
8.8 Protect labour rights 
a n d  p r o m o t e  s a f e  a n d  
secure working environ-
ments for all workers, 
including migrant workers, 
i n  p a r t i c u l a r  w o m e n  
migrants, and those in 
precarious employment.
CM
CM
CM
Local indigenous people will have 
the priority to be hired.
Continuously increasing employee 
satisfaction.
Systematically cultivating 
employees.
Implementing ISO 45001: 2018
Implementing ISO 45001: 2018
Contributing back to local 
community.
Create a happy living 
environment 
Multiple services provided by Asia 
Cement Service Center.
Systemized the remuneration to 
employees.
Net earning before tax 0.1-4%
Completing 100% evaluation of suppliers or subsidiaries.
Ban the use of child labor and forced labor.
Adopting a dual-track promotion system including profes-
sional position or management position.
Continuously providing systematic long-term career devel-
opment training.
Praticing human right policy.
Ban the use of child labor and 
forced labor.
33% of the total employees in Asia Cement 
Hualien Plant are indigenous.
29% of the total newly hired in Asia Cement 
Hualien Plant are indigenous.
Completed company internal human rights 
investigation.
Not any child labor hired, not any forced Labor.
On the basis of sustainable 
development strategy in the 
social aspect of “building a 
happy workplace, facilitating 
disadvantaged groups, deep-
ening culture legacy, creating 
an inclusive society”, Asia 
Cement co-exists and co-pros-
pers with the tribes. It takes 
care of indigenous people by 
taking the actions of directly 
hiring local indigenous 
residents and cultivating 
talents.
Asia Cement’ s employees are 
our most important assets, 
thus, we periodically increase 
salaries to retain talents and to 
fulfill corporate social respon-
sibility.  Asia Cement has 
created a happy and high-pay 
workplace in Taiwan.
Urging employees to gain the 
knowledge, attitude and skills 
needed for the group and 
individuals, advancing 
employees’ production 
efficiency and work quality, 
increasing business profit 
and assisting employees to 
strengthen their ability.
Employees are the irreplace-
able treasures of the Compa-
ny, Asia Cement always keeps 
the concept that only healthy 
employees working at a safe 
and worry-free work environ-
ment can produce the products 
that are safe and trusted by 
customers. 
Ｃ
Ｃ
A
Ｓ
N
Ｙ
P
F
J
Ｃ
SC
CM
ALL All Site
Asia Cement
Yuan Long Stainless Steel
 Nanhwa Cement
Ya Tung Ready-Mixed Concrete
Ya Li Precast Prestressed
Fu Ming(Da) Transport
Chiahui Power
Client
Supply Shain
Community
NOTE
3.Social Inclusion  / Asia Cement’s Contributions to SDGs
Value chain and the status of moving toward short-mid-long term goals
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
3.1  A Happy Workplace
Social Inclusion
91
91
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
3. 
Management of Material Topics
Scope of Significant 
1
1
2
2
3
Establish a competitive salary system and a complete 
employee welfare and pension system. 
Establish a talent development quality management 
system.
Establsih a complete performance management and 
job position promotion system. 
Provide employees with a complete training system 
for growing.
100% gender equality in Asia Cement.
Employee satisfaction(engagement)over 
70%.
Prohibition of Child Labor and Forced 
Labor.
Human rights risk assessment.
Training for sales talents and successor management level.
The program of employee development to accelerate 
cultivate new generation talents.
Regularly or irregularly carry out communi-
cations and interactions through stakehold-
ers’ engagement mechanism and disclose 
the information in the Sustainability Report, 
relevant platforms or website.
The Company operates well and does not 
have any layoff plans in the following year.
The Company has very smooth communi-
cations between employer and employees, a 
harmonious relationship without any prob-
lem of strikes.
Continues to trace the status of implementation and the 
level of reaching goals through Corporate Sustainability 
Promotion Committee and its workforce.
Influence of impacts
Targets
Method of evaluation
Engagement of stakeholders
Taking actions
Employees are the most treasured possessions of a company! To avoid potential 
negative impact, Asia Cement puts in place a competitive remuneration system that is 
at or above the par with legal requirements. Asia Cement continuously strives to build 
a workplace conductive to diverse development, assist staff in advancing the skills 
requisite for their jobs, construct a friendly workplace, and create a communicative 
organizational culture, hoping employees would give full play to their potential on the 
quality work stage and grow together with Asia Cement. This is also the most unwavering 
basis for Asia Cement's journey to sustainable development.
In the event of substantial changes to operations that could affect the rights of 
employees, Asia Cement will inform the employees and their representatives within the 
minimum allowed number of weeks in advance in accordance with legal requirements.
Long-term and comprehensive talent training program is the key for employees to 
continuously maintain competitive advantages in the market.  Focusing on  the needs of 
different type of work position, each year Asia Cement conducts systematic educational 
trainings.  In addition, aiming at various professional and management competencies, 
it conducts forums and seminars to train employees responding to the variation of 
environment and developing innovative thoughts.
Asia Cement also created a comprehensive welfare system which was better than 
regulations to provide free health check, employee assistance program, employee 
stock ownership trust and Employees Welfare Committee.  Furthermore, it  provides 
educational scholarship for dependent children, sponsors to organize diversified 
employees’ social activities to allow Asia Cement’s employees gaining balance between 
work and daily life, and to build team cohesiveness in a healthy workplace.
Labor-
management
 relations
 Talents attraction 
and retention
Human resource 
development
Employer-employee 
relations
Asia Cement was recognized by "HR ASIA", a professional human resources 
publication in Asia, which awarded Asia Cement the "2022 HR Asia--Best Companies to 
Work for in Asia" for Asia Cement’s highly-regarded workplace optimization and talent 
cultivation. Asia Cement’s winning the award for the second time signifies that it is not 
only recognized by the external professional associations, but also highly respected by the 
internal staff in terms of talent cultivation.
Long term and comprehensive talent training program is the key for employeesto 
continuously maintain competitive advantages in the market. Focusing on the needs of 
different type of work position, each year Asia Cement conducts systematic educational 
trainings.  In addition, aiming at various professional and management competencies, it 
conducts forums and seminars to train employees responding to the variation of environment 
and developing innovative thoughts. Asia Cement also created a comprehensive welfare 
system which was better than regulations to provide free health check, employee 
assistance program, employee stock ownership trust and Employees Welfare Committee.  
Furthermore, it provides educational scholarship for dependent children, sponsors to 
organize diversified employees’ social activities to allow Asia Cement’s employees gaining 
balance between work and daily life, and to build team cohesiveness in a healthy workplace.
 
2022 Award of Best Companies to Work For in Asia
Policy commitment and 
management system
Social 
Inclusion
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
92
92
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
3.1.1  Attracting and retaining talents
In order to aggressively retain excellent talents who are highly dedicating to the work, so that they can have the chance to present the best performances and to develop the potential, and 
their achievements can be recognized and respected, Asia Cement has integrated communication channels, adopted diversify and creative ways to continue request and guide all employees keep 
insisting on the core value.  It continuously communicates with supervisors and employees about the vision, core value and operation concept of the company through multiple channels, such as 
meetings, speeches, internal press, to strengthen corporate culture and mutual commitments between the company and the employees.   Hence, each employee is able to sense his/her importance 
in the company and every job is very important, ultimately to escalate the sense of happiness and well-being. 
The structure of employees
Number of employees
Owing to the special features of the industry, most employees of Asia Cement are 
male.  The types of employees are more of the plant affairs, they all show coherence and 
enjoy good welfare, hence, other than the retired employees, the turn over rate is very 
low. The number of employees did not have significant fluctuation both during the report 
period (2022) and the time between the report periods (2021 and 2022).The age group of 
the employees in Asia Cement and its subsidiaries are 137 employees with the age under 
30 (8%), 982 employees from 30 up to 50 (56%), 631 employees over 50 (36%).
In Asia Cement, the proportion of women in management positions is 23% in junior 
management positions, 20% in senior management positions, 6% in revenue generating 
functions (business units), and 4% in STEM positions.
Supervisor
Administration
Sales
Plant affairs
Total
Supervisor
Administration
Sales
Plant affairs
Total
 56
 13
 62
 290
 421
 88
 91
 51
 879
 1,109
84%
32%
97%
93%
87%
85%
57%
73%
94%
88%
11
 28
 2
 22
 63
 15
 68
 19
 55
 157
 16%
68%
3%
7%
13%
15%
43%
27%
6%
12%
67 
 41 
 64 
 312 
 484 
 103 
 159 
 70 
 934 
 1,266 
14%
8%
13%
64%
100%
8%
13%
6%
74%
100%
Category
Site
3
14
0.6%
1.1%
104
59
21.5%
4.7%
0
43
0.0%
3.4%
Site
Female
Total
Proportion of 
all employees (%)
Male
Employ the disadvantage Employ indigenous people
Employ foreigners
Asia Cement 
Percentage of the 
total types (%) 
Percentage of the 
total types (%) 
Subsidiaries
Asia Cement 
Subsidiaries
Number of people
Number of 
people
Number of 
people
Number of 
people
Ratio
Number of people
Ratio
Number of people
Ratio
Site
112
29
280
377
198
45
18
80
391
1,530
152
30
302
454
222
52
18
91
429
1,750
40
1
22
77
24
7
0
11
38
220
112
29
280
377
198
45
18
80
391
1,530
152
30
302
454
222
52
18
91
429
1,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
152
30
302
454
222
52
18
91
429
1,750
40
1
22
77
24
7
0
11
38
220
HQ of Asia Cement
Hsinchu Plant
Hualien Plant
Ya Li Precast
Nanhua Cement
 ChiaHui Power
Fu Ming (Da) Transport
Total
Ya Tung Ready-
Mixed Concrete
Yuan Long 
Stainless Steel
Classified By Gender And Employment Contract
Male
Female
Total
Male
Female
Total
Male
Female
Total
Total
All employees                               Permanent 
              Temporary
Total number of employees
100
80
60
40
20
0
Asia  Cement 
Subsidiaries
16
1
1
1
22
73
5
21
23
15
4
6
45
29
50
People
Male
Female
Junior 
management
Senior 
management
Revenue 
generating functions
STEM
Junior 
management
Senior 
management
Revenue 
generating functions
STEM
Asia Cement and its subsidiaries reached the full quota of employing the employees with disabilities (Accord-
ing to People with Disabilities Rights Protection Act, Asia Cement employs a person with severe disabilities, 
the person shall be calculated as two.)
The nationalities of the foreign employees hired by subsidiaries are Vietnam, Thailand and Philippines.
There is not any employee in LGBTQI+ group.
NOTE1
NOTE2
NOTE3
Supervisors are the ones above grade 12.
NOTE
The number of persons at the end of year is the number of in-service staff on the last day of the reporting year, 
excluding the number of staff on leave without pay.
In 2022, the employees hired by Asia Cement and its subsidiaries were all full-time employees; there were no 
employees who worked reduced hours. One male employee of Ya Li Precast worked part-time.
The employees dispatched to OEM factories by Ya Tung Ready-mixed Concrete were not included in the cal-
culations of the number of employees, the percentage of newly hired, the percentage of resignations, unpaid 
parental leave for raising children, scope of salary variations, averaged training and occupational injuries.
Senior managements are managers and above.
STEM positions are the supervisors relating to the domains of science, technology, engineering and mathematics. 
NOTE1
NOTE1
NOTE2
NOTE2
NOTE3
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
93
93
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Year
People
2019
2020
2021
2022
3%
3%
4%
7%
7%
3%
6%
7%
40
30
20
10
0
20%
0
29
36
36
33
Year
People
2019
2020
2021
2022
12%
12%
18%
15%
15%
16%
14%
200
100
0
20%
0
153
177
172
231
Total newly 
hired employees
Rate of voluntary 
resignation %
Overall rate of 
resignation %
Total newly 
hired employees
Rate of voluntary 
resignation %
Overall rate of 
resignation %
New and resigned employees 
With respect to the newly hired and resigned in the past years, the trend of overall rate 
of resignation is declining. The cost of hiring new employees is NT$1,127 per newly hired. 
Voluntary termination rate at Asia Cement has been lower than 5% over the years. In 2022, 
Asia Cement’s percentage of internal promotion of positions was 92%。
Below 30
30~50
Above 50
Total
Below 30
30~50
Above 50
Total
10
13
1
24
50
125
20
195
29%
6%
1%
6%
63%
20%
5%
18%
6
3
0
9
4
30
2
36
40%
11%
0%
14%
50%
28%
5%
23%
16
16
1
33
54
155
22
231
 32%
7%
1%
7%
62%
21%
5%
18%
Site
Site
Below 30
30~50
Above 50
Total
Below 30
30~50
Above 50
Total
2
9
13
24
26
113
34
173
6%
4%
7%
6%
33%
18%
9%
16%
3
2
0
5
6
26
0
32
20%
7%
0%
8%
75%
24%
0%
20%
5
11
13
29
32
139
34
205
10%
5%
7%
6%
37%
19%
8%
16%
Resigned
employees 
Female
People         New rate(%)  People         New rate(%)  
People         New rate(%)  
Male
Asia Cement 
Subsidiaries
Asia Cement 
Subsidiaries
New 
employees 
New employees 
Female
People 
Male
Resigned employees 
Overall rate of 
resignation % 
People 
Overall rate of 
resignation % 
People 
Overall rate of 
resignation % 
484
454
222
52
18
91
429
13
3
0
0
2
0
8
3%
1%
0%
0%
11%
0%
2%
3%
10%
7%
4%
6%
3%
28%
16
44
16
2
1
3
122
0%
0.4%
0%
0%
0%
0%
0.5%
0
2
0
0
0
0
2
29
49
16
2
3
3
132
33
58
33
2
0
4
134
7%
13%
15%
4%
0%
4%
31%
6%
11%
7%
4%
17%
3%
31%
People    Proportion
People    Proportion
People    Proportion
People    Proportion
People    Proportion
Number of 
Employees
Status of resignation
Retired (Ａ)
Voluntary 
Resignation (Ｂ)
Non-voluntary 
Resignation(Ｃ)
Total number of 
Resignation (Ａ+Ｂ+Ｃ)
Status of 
Newly hired
 
Locations of operation
Asia Cement
Ya Li Precast
Nanhua Cement
ChiaHui Power
Ya Tung Ready-
Mixed Concrete
Yuan Long 
Stainless Steel
Fu Ming (Da) 
Transport
Subsidiaries’s newly hired employees and rate of resignation in the past years
30-50 not including the original number.
The turnover rate is the number of resigned divid-
ed by the total employees of the respective type, the 
rate of new employees is the newly hired divided by 
the total employees of the respective type
NOTE1
NOTE2
Internal promotion ratio = Number of internal employees promoted / (Number of personnel promoted in the 
year + all new employees in the year)
NOTE
Asia Cement’s newly hired employees and rate of resignation in the past years
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
94
94
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Employee satisfaction is a comprehensive indicator 
showing empoyees’ loyalty, cohesiveness and sense of 
belonging. Since 2018, Asia Cement started to conduct a 
survey of employee opinions to the core value every two 
years , and from 2023 it will be conducted once a year in 
order to learn the satisfaction level of employees to cor-
porate governance.   This survey was conducted in the 
headquarter, Hualien and Hsinchu Plants, a total of 350 
questionnaires were sent out from the system and 246 re-
spondents in 2022 representing 70.3% coverage rate.
The results of employees’ satisfaction survey conduct-
ed in 2022, comparing to that of 2020, among 7 categories, 
except for learning and development with the growth of 
4.7% and organizational recognition with the decline 
of 3%, all other categories were less than 1% difference. 
In the 7 categories, “work environment and safety” and 
“team operation” were still ranked the first and the sec-
ond.  It showed the good result of Asia Cement’s effort on 
work environment and safety, the overall employee satis-
faction was 78.1% which exceeded the goal of 70%.
The recognition to the organization is relating to the 
vision and future development and outlook.  Aiming at the 
decline of its satisfaction, the Company adopted a corre-
sponding top-down strategy of conveying the vision and 
strategy of the Company to the supervisors of all depart-
ments and units through the weekly supervisor meetings 
and the monthly operational management meetings. In 
addition, the senior managers or representatives of com-
mittees will explain to employees the future development 
strategy and goals of the company through the quarterly 
meetings of the corporate labor union and labor-man-
agement meetings, in order to enhance the mutual com-
munications with employees. Furthermore, the Company 
irregularly publishes the latest information on the official 
website and internal website e-bulletin board for all em-
ployees to view. It is expected that the recognition to the 
organization can be raised in the future.
Survey of employee satisfaction
Non-employee workers
The status of the employees accepting the 
survey of satisfaction (%)
81.2%
85.2%
84.8%
68.8%
74.7%
74.7%
72.8%
78%
77.7%
79.3%
83.7%
82.7%
72.4%
76.6%
81.3%
71.3%
79.3%
78.1%
57.1%
68.8%
69.8%
67.5%
78.8%
88.8%
75.8%
50.0%   60.0%    70.0%     80.0%    90.0%   100.0%
Satisfaction％
2018
2020
Target value 70%
2022
General 
Satisfaction
Work 
environment 
and safety
The welfare 
of work-hour
Team 
operation
Learning 
to develop
Recognizing 
the 
organization
Results of 
COVID-19
 pandemic 
prevention
Company 
management
The work 
itself
The status (%) of the employees participating the satisfaction survey
0.0%                   20.0%                   40.0%                   60.0%                   80.0%   
37%
13.8%
27.20%
43.90%
41.10%
46.70%
9.30%
15%
85%
22%
14.60%
23.20%
21.10%
Above 25 years 
15-25 years
5-15 years
within 5 years
Above 50 years old 
30-50 years old
Under 30 years old
Category of Production
Category of Sales 
Category of Supervisors
Category of 
Administrative Services 
Female
Male 
Seniority
Age
Gende
Category 
of Work
In Asia Cement’s statistics, in terms of the category of non-employee workers controlled by the organization, the types that are mostly seen, 
are the contractors signing irregular construction contracts, such as annual maintenance, equipment replacement, maintenance or rectification 
work, plus small portion of regular contracts such as security guard, cleaning work.  In 2022, it was estimated approximately 446 man/year for 
Asia Cement and 150 man/year for the subsidiaries.  The work contents of non-employee workers were separately planned and implemented 
according to different projects, hence, the number of non-employee workers had obvious fluctuation within the report period (2022) and between 
the report periods (2021 and 2022).
The way of calculating the number of non-employee workers was to estimate the man-year according to the total workhours (in 2022, there were 248 working days with 8 hours per day).
Asia Cement and its subsidiaries launched large-scale engineering projects in 2021; in 2022, we mainly engaged in improvement projects of a smaller scale, a reason the number 
of non-employee workers decreased compared with the previous year.
The percentage representing the ratio of employees who 
answered “satisfied” and above (including very satisfied).
The satisfaction survey on the results of pandemic pre-
vention was only conducted in 2020, it was not conducted 
in the beginning of 2022 due to the slowdown of the pan-
demic.
NOTE1
NOTE1
NOTE2
NOTE2
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
95
95
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Institutionalization of remuneration, sharing profits with 
employees  
Employee stock ownership trust
Employee long-term incentive measures 
The remuneration performance index of the Company’s 
supervisors of governance and the link to the 
sustainable performance
Regarding the employee remuneration system, Asia Cement has stipulated in its company 
charter that if there are earnings in the year, 0.1% - 4.0% of the net earning before tax shall be 
appropriated as the employee remuneration.  The percentage of appropriation in the subsidiaries 
shall be 1%-5% of the net earning before tax.  All employees of Asia Cement are able to commonly 
enjoy the results of the operation. In 2022, Asia Cement appropriated 1.14% of the earnings before 
tax as the remuneration for employees.
In order to attract and retain employees as well as protect employees’ retirement welfare, Asia 
Cement launched an “Employee Stock Ownership Trust” program since 1998 till present time for 
employees to purchase company stocks every month. On the basis of the hierarchy of management 
and the rank of job position, the program stipulated the appropriated amount for each rank respec-
tively and a contribution of 30% by the Company, for employees to regularly purchase the compa-
ny’s stocks for long-term holding and share the accomplishment of the company’s operation.Up to 
December of 2022, a total of 285 employees were qualified to join stock ownership trust,  58.9% of 
the total employees in Asia Cement. 282 of them actually joined stock ownership trust, 58.3% of the 
total employees in Asia Cement.
The entire 100% full-time employees of Asia Cement can enjoy variable remuneration and 
employee welfare based on performances.  The remuneration system was designed to motivate 
employees by linking to company’s operational earnings (financial index), coal consumption of 
the production department (energy index) and individual performance.
Asia Cement resolved to appoint Wang Chao-Yu, Assistant Vice President of the Secre-
tariat, to be the secretary of the Board of Directors, and to be the Chief Governance Officer 
responsible for leading the Secretariat, which serves as the unit exclusively responsible for 
promoting corporate governance.
In 2022, Asia Cement’s senior executives include: the President, Executive Vice President, and 
4 Vice Presidents; their remuneration and shareholding status are as follows:
Unit: NT$1 million
634 
232 
 43 
 14 
923 
584
167
43
15
809
580
163
44
22
809
576
132
45
21
774
 14 
  (15) 
  (1) 
 922 
14
(19)
(5)
804
14
(13)
1
810
15
(13)
2
776
 2019 
         2020                2021                 2022
Employee welfare
Short-term employee welfare
Welfare after retired
Salary
Remuneration of directors
Labor and health insurance
Others
Subtotal
Defined contribution plans
Defined benefit plans
Subtotal
Total employee benefits expense
On the basis of the main business operational net earnings (financial 
index) to sign the agreement with the corporate labor union to 
allocate bonus according to the ratio set out in the agreement. The 
earnings are shared by both employer and employees.
They are linked with departmental production performance index 
and paid out before each festival.
It is calculated according to the goals of sustainability including 
reduced coal consumption during the production, electrical power 
and oil saved (energy index) and the items encouraging circular 
economy in order to reach sustainable operation.
Employees’ remuneration was set out in the Article of Incorporation 
of Asia Cement, the idea is to share the earnings. The way of alloca-
tion is 70% of the amount based on work and group performances, 
30% based on individual performance evaluation, for example: target 
of carbon reduction, target of quality improvement, plus index of 
behavior competency, enforced from January 1, 2011 till present 
time.
Year-end special 
bonus
Bonuses for three 
main festivals
Bonus for energy 
saving performance
Remunerations 
for employees
Head of Corporate 
Governance
6 
        19,178         17,124 
    36,302         0.302%         0.032
Target 
                         Performance Indicator 
                   KPIs
Listed as sustainability ESG performance 
annual appraisal item, affect whether 30% 
individual annual bonus can be paid-out.
Asia Cement annual 
sustainability ESG 
performance.
Number of 
senior executives
Fixed remuneration
 (in thousands)
Variable 
remuneration
Total 
remuneration
As a percentage 
of post-tax
Shareholding 
percentage
Extracted from Asia Cement Individual entity financial information.
The statistics on the number of holders of long-term employee incentive shares put in trust did not include 5 members 
of the top management.
NOTE
NOTE
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
96
96
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Competitive salary system
Gender equality
The ratios of the basic wage and remuneration between 
female and the corresponding male in all types of employees
Salary for full-time employees who are not in 
supervisory positions
Effective performance management cycle
Asia Cement devises its Work Rules by adhering to the Labor Standards Act. Aside from putting 
in place a competitive remuneration system by referencing that of industry peers, Asia Cement 
also provides some offers and benefits comparable to or primer than those stipulated in the Labor 
Standards Act. As for bonuses, we have three-festival bonus to encourage increasing production of 
clinkers, attendance bonus to encourage attendance, cost conservation bonus to encourage con-
servation, and mid-year bonus linked to operating profits. In addition, where earnings are availa-
ble, we also distribute dividends to employees. All the said benefits are stipulated in the Articles of 
Incorporation and collective bargaining arrangements, that is, put in official documents.
The salary structure of the top management of Asia Cement is the same as the one of all em-
ployees.  The salary scale is based on the market prevalent rate, company financial status and 
organizational structure.  There is not any difference of salary scale in terms of gender or ethnic 
groups, the ratio of the basic salaries between the newly hired male and female employees with the 
same job position and grade is 1:1.
The new version of Corporate Goverenance Roadmap issued by Taiwan Stock Excahnge 
stipulated that the public-listed companies in Taiwan shall disclose the number of full-time 
non-supervisor employees, their average salary and the median value of the salary. 
In 2022, there were 457 full-time non-supervisor employees in Asia Cement, the average 
salary was NT$1,056,000 and the median salary was NT$930,000.  The above statistic was based 
on the guidelines of Taiwan Stock Exchange and then deducting supervisors (managers) and 
employees qualified for exemption, the employees whose duration of service is not up to one 
year were weighted in the calculation according to the number of days on the job, and the sala-
ries were calculated according to the corresponding basis.
Asia Cement established an overall performance 
management system in which the organizational func-
tions, management flow and measurement indicators 
were unfolded and converted into the performance 
targets of departments and job positions.  Supervi-
sors correctly set performance targets,  supervise the 
work of subordinates in the daily management, trace 
and assess the performance results by way of on-go-
ing cycling process of “planning- examination and 
recognition- review and appraisal”, in order to reach 
the overall performance targets of the Company and 
individual growth of employees.
Asia Cement conducts employee performance appraisals in December every year to re-
view work performance goals and competencies. Among them, personal KPI performance 
indicators account for 50%, and competency and behavioral functions account for 50%. Sal-
aries, bonuses and promotions are adjusted based on the appraisal results. Encourage col-
leagues to actively participate in work to achieve a win-win result of personal salary growth 
and company operating performance improvement.
Asia Cement Competitive salary(Unit: NT$1,000)
38.8
Graduate
（K）
33.5
25.3
43.6
39.0
Under graduate
25.3
50
40
30
20
10
0
Taiwanese 
companies
Asia Cement
Basic 
compensation
Male 
Female
Type of employees 
(Ratio between female and male)
Sales
1：0.812
Plant affairs  
1：0.980
Supervisors
1：0.921
Administration
1：0.980
Sales
1：0.7352
Plant affairs  
1：1.218
Supervisors
1：1.0235
Administration
1：1.2556
461
1,257,000
1,110,000
459
1,116,833
1,005,703
449
1,110,000
1,003,000
8
-54,000
-73,000
457
1,056,000
930,000
 2019                2020 
 2021                2022
 2021~2022 
Difference
Year
Number of People
Average Value  
Median
Plan
Plan
Examination
Examination
Appraisal
Appraisal
The salary Asia Cement offers is the average fixed monthly salary of new recruits (below Job Rank Level 8) of each 
educational level who were officially employed in 2022.
The source of Taiwan Company Starting Salaries is from the Salary Survey Report of 2022, Get Consultants Corp.
NOTE1
NOTE2
The total number of employees cited in this indicator was the employees who had been with the company in the entire 
period of 2022 (cement main business).
NOTE
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Labor Pension
 Supervision Committee
Employee Welfare Committee
Periodically conducting meetings to review 
the appropriation and utilization of the pen-
sion to fully protect the pension rights after 
retirement of employees. Asia Cement adopts 
both the new and old pension systems for em-
ployees, it withdraws 6% pension preparation 
fund from the wage based on the monthly 
wage classification table by law and depos-
its it into the individual employee account in 
the Labor Insurance Bureau to maintain the 
rights of employees; it also appropriates a 
monthly labor pension preparation fund (8%) 
to maintain the rights of the employees who 
select the old pension system.
Appropriating welfare fund by law to con-
duct various activities. Other welfares also 
include the subsidy for employee health 
check, group comprehensive insurance, chil-
dren education, employee touring and social 
club activities.
Asia Cement has also set up basketball 
courts, tennis courts, badminton courts, ta-
ble tennis rooms, and swimming pools in its 
plants that are at the disposal of employees 
for leisure.
Social Inclusion
97
97
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Transparent disclosure of salary structure
Operating labor union soundly and regularly, signing 
routine group agreement, ensuring various welfare of 
employees
Guaranteeing  the welfare system for full-time employees
The median ratio between the highest annual salary in Asia Cement and its subsidiaries, 
and the annual salary of other employees (the one with the highest salary not included) falls 
in the range of 1.45~14.51：1.  In 2022, the median ratio between the increase percentage of the 
highest annual salary and the the average increase percentage of other employees  (the one 
with the highest salary not included) falls in the range of -129.13~2.75：1.
The all of the employees of Asia Cement Hsinchu and Hualien Plants joined employees’ 
union and signed group agreement, representing 68.6% of the total employees in Asia Cement.  
The headquarter created a “Labor-Management Meeting” in accordance with regulations of 
the government. Since in the headquarter the labor union is not organized, thus, it is not re-
quired to sign the group agreement.  Whereas, a portion of the agreed events signed between 
the labor union and the Company are applicable to all employees.  The Labor Union regularly 
holds Director and Supervisor meeting, tentative Director and Supervisor meeting and Gen-
eral Assembly of member representatives.  Labor-Management meeting is held every three 
months, in addition, a number of activities are conducted frequently to enhance physical and 
mental health of employees.
The Company signed a special bonus agreement (enforced from 1989 till now) with Hual-
ien Plant Corporate Labor Union, the agreement has been taken effect for many years and is 
renewed every three years.  The agreement of this time is ended in October, 2025.  It will be 
renewed with the same terms and conditions.  Labor union was not organized in the subsidi-
aries of Asia Cement, hence, the group agreement was not entered.
For guaranteeing  all employee welfare, Asia Cement and its subsidiaries established the 
systems to ensure the completeness of the welfare, which include: “Labor Retirement Reser-
vation Supervision Committee”, “Labor Pension Supervision Committee”, “Employee Share-
holding Board” and “Employee Welfare Committee”.
14.51：1
3.25：1
1.45：1
3.55：1
2.33：1
4.76：1
8.27：1
-129.13：1
2.60：1
0.31：1
1.77：1
1.02：1
2.75：1
2.54：1
Site
Annual total 
compensation ratio
Percentage increase in 
annual total 
compensation ratio
Asia Cement
Ya Tung Ready-Mixed Concrete
Yuan Long Stainless Steel
Ya Li Precast
Nanhua Cement
ChiaHui Power
Fu Ming (Da) Transport
The market value of the shares held by the management (highest remunerated person) is 10.13 times his/her salary.
Paid Sick 
Leave
Employees entitled to have 30 days paid sick 
leave.
Employees of 5 subsidiaries are entitled to 30 
days of paid sick leave.
Business 
Trip Insurance
Other Welfare
The Company provides overseas business trip 
insurance.
4 subsidiaries provide overseas business travel 
insurance.
Health 
Examination
Group 
Insurance
The Company provides a health examination 
every two years which is superior to legal 
standards. The checked items include resting 
electrocardiogram, abdominal ultrasound, 
cancer screening. In addition, an advanced 
health examination project is provided to the 
employees above certain job grade.
The Company provides to employees the 
company paid term life insurance, casualty 
insurance, hospitalization medical insurance 
and cancer insurance.
All subsidiaries provide term life insurance, 
accident insurance, and hospitalization insur-
ance at their own expense to employees.
The Company provides subsidy to traveling, 
gift certificates for birthdays, 3 festivals and 
labor day, cash gift for wedding and giving 
birth, consolation money for funerals.
All subsidiaries provide travel subsidies, 
money gifts for birthdays, and money or cou-
pons for the three major Chinese festivals.
In addition, subsidiaries provide other bene-
fits. different from those provided by one 
another.
Twice a year, all subsidiaries provide a health 
check-up that is beyond legal requirements; 
health check-up items include static electro-
cardiogram, abdominal ultrasound, and 
cancer screening.
Item 
The measures taken by Asia Cement 
which are superior to the legal 
Benefits provided by subsidiaries 
beyond legal requirements
The ratio of salary change =A/B
A：(The highest salary of the year – The highest salary of the previous year)/ The highest salary of the previous year
B：(Median salary of the year-Median salary of the previous year)/Median salary of the previous year
NOTE1
NOTE2
The employees of the subsidiary Yuan Long Stainless Steel are all subject to the new pension scheme, so it did not 
set up The Supervisory Committees of Workers' Retirement Reserve Funds.
NOTE
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Family-friendly workplace
34
4
3
2
67%
0
-
2
1
0
0
-
0
-
36
5
3
2
67%
0
-
Site
- 
 
17
2
2
1
50%
1
0
0%
3
1
1
0
0%
0
-
-
20
3
3
1
33%
1
-
0%
Female
Total
Asia Cement 
Item
Year
2022
Male
Number of employees eligible for maternity or 
paternity leave in 2022
Number of employees apply for maternity or 
paternity leave in 2022
Number of employees apply for maternity or 
paternity leave in 2021
Number of employees can apply for returning 
to work in 2022
Number of employees apply for returning to 
work in 2022
Returning rate%
Number of employees serve for one year after 
applying for returning to work in 2021
Maternity or paternity leave retention rate%
Site
Female
Total
Item
Year
2022
Male
Number of employees eligible for maternity or 
paternity leave in 2022
Number of employees apply for maternity or 
paternity leave in 2022
Number of employees apply for maternity or 
paternity leave in 2021
Number of employees can apply for returning 
to work in 2022
Number of employees apply for returning to 
work in 2022
Returning rate%
Number of employees serve for one year after 
applying for returning to work in 2021
Maternity or paternity leave retention rate%
Subsidiaries
Social Inclusion
98
98
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Annual leave system
Parental leave
Asia Cement supports the needs of employees’ family caring, its childcare sup-
porting program includes providing maternity benefits, signing agreement with child 
and infant care center to meet the needs of childcare by employees. Furthermore, for 
creating a friendly workplace, the Company set up a breastfeeding (collection) room, 
and provided to employees a flexible working hours based on the needs, plus taking 
turns coming to or leaving the office or working from home during the pandemic pe-
riod.
Asia Cement provides annual leave days according to Labor Standards Act.  The 
employees responsible for manufacturing and warehousing are working on three 
shifts, if there are needs in the production and the annual leave days cannot be totally 
taken, the remaining annual leaves not being taken can be converted into wages.
For the need of baby nursing, the employee can apply for retaining the position 
without pay before the child is three years old, the longest period can be up to two 
years.  At the end of the period, the Company provides the related training cours-
es to ensure that the employee is able to understand current work status in order to 
smoothly return back to the position.
Calculation of the number of persons eligible for unpaid parental leave: This refers to the number of staff who 
have applied for maternity leave or paternity leave and were still in service at Asia Cement by the end of 2022.
Returning rate calculation: 2022 actual returning employees after maternity or paternity leave/2022employees 
shall return to work after maternity or paternity leave x 100%.
Retention rate calculation: 2021 employees still at work after 12 months after returning to work from maternity 
or paternity leave/ 2021 returning employees after maternity or paternity leave x 100%.
NOTE1
NOTE2
NOTE3
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Workplace health management on-
site service
Badge of Accredited Healthy 
Workplace
In 2022, there was not any 
petition cases incurred in 
Asia Cement 
Social Inclusion
99
99
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Enhancing and managing employee health
Worker health check and management
Maternal health protection for 
female laborers
Protection of abnormal workhour, human-
factors engineering and workplace violence
The Company provided free regular health check 
which is superior to the legal standards and hired work-
place health management licensed doctor and registered 
professional nurse to provide services on-site.  It also 
provided a first aid training course and group health and 
casualty insurances to safeguard the health of employees.
According to the Occupational Safety and Health Act and 
Labor Health Protection Rule, new workers are required 
to submit health check report for making the selection of 
work type.  Full time workers are usually required to do 
routine health checks and special health checks for the 
work specifically harmful to the health.  The results of the 
health check are used to classfy the control and adjust-
ment of the work type based on the condition of health.
All business units provide health improvement activ-
ities including healthy weight control (weight reduction) 
training class, forum of health, sports club activities, 
mental health forum, employee care program, mental 
consultation, etc. Hence, workers can work in a safe en-
vironment to maintain both physical and mental health.
The “Operational procedure of maternal health pro-
tection for female laborers” was formulated in accord-
ance with Occupational Safety and Health Act and a chart 
of “the evaluation of the harzards to maternal health and 
the arrangement of adaptive work” was provided to the 
laborers of this category to fill.  The chart was sent to the 
medical personnel for evaluating and arranging suitable 
work in order to protect female and maternal laborers.
Occupational Safety and Health Act stipulated “the 
procedure of preventing the diseases caused by work-
load” and “the procedure of preventing musculoskeletal 
diseases”, risk evaluation and survey of needs were con-
ducted via scale measurements, database was installed 
for making comparisons and the laborers risky at work 
were handled properly.  In addition, the seminars relat-
ing to the prevention of workplace violence were held to 
avoid illegal infringements in workplaces.
Health enhancement and 
management for non-employee 
workers
The health enhancement and management for Asia 
Cement’s non-employee workers(Contractor) included a 
program for prevention of ergonomic hazard, a program 
for prevention of unlawful infringement in the perfor-
mance of duties, a program for prevention of hazards from 
excessive work load.
Creating a healthy workplace and obtaining the national certification mark
Asia Cement was recognized by the Health Promotion Administration 
with the "Badge of Accredited Healthy Workplace", signifying that Asia Ce-
ment’s long-term commitment to promoting a smoke-free environment 
and create a healthy workplace has yielded excellent results!
In addition to providing a regular health checkup, Asia Cement also 
provides clubs with subsidies for the hiring of professional coaches, so that 
employees can maintain the good habit of weekly exercise under guidance. 
When it comes to meals for our employees, we put emphasis on the im-
portance of balanced nutrition and a wide array of dishes; we also try to 
use a lesser amount of oil and salt so that everybody can have a healthy 
diet without any risks to their health. Furthermore, we organize lectures on 
first aid knowledge, so that colleagues can understand the importance of 
protecting themselves and aiding others through hands-on practice.
Despite the virus now being part of everyday life, Asia Cement is not taking any risks. Rather, Asia 
Cement routinely sanitizes the area to maintain a secure work environment; stays up-to-date of the 
physical health of our colleagues quickly through the healthcare platform; provides enough sanitizer 
spray and rapid test reagent to alleviate staff’s worries; and frequently calls upon qualified doctors or 
nurses to come to our company and give health guidance to all our employees.
Physical condition control training class was not conducted in 2021 due to the pandemic.
NOTE
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
100
100
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
3.1.2 Human resource development
Asia Cement firmly believes that employees are the most important assets of the company.  In addition to hiring superior 
talents through the market competitive remuneration system, it also created a happy workplace environment and planned a 
comprehensive cultivation program to allow employees developing and shining in the workplace.
  Focusing on the job functions required in different departments and ranks of job positions each year, Asia Cement provides 
sufficient opportunities of learning and training to supervisors and employees by way of referring to the company’s development 
strategy and offering various courses. The Company can not only reach the goal of employment after training, but also link with 
employees’ career development. The series training courses include trainings of new employees, common core job-functions, 
the professionally/job-functions, the operation and management, digital transformation and ESG sustainable development. 
In 2022, the Company conducted a series of trainings to accelerate the cultivation of new talents and the training of internal 
lecturers, in order to continuously cultivate employees’ strength when facing changes and challenges, to create a comprehensive 
and systematic inheritance of the company, furthermore, to allow new generation talents quickly integrate into the development 
of the company.
Sustainable Asia Cement's Talent Training Framework
1.Job rotation (flow of talents)  
2.Development of competency 
3.Job promotion 
4.Planning of career prospects
1.Performance management system 
2.Bonus system 
3.Annual performance appraisal and salary adjustment 
4.Employee incentive/celebration 
5.employee stock ownership trust 
6.employee remuneration (dividend sharing)
1.Various types of courses for educational training
2.Employee appeal system
3.Internal communication
4.Employees’ touring travel/year-end dinner party/
   spring time party/social clubs/contests
1.Protection of labor rights (Comply with all labor laws and regulations)
2.Social insurance, health management, labor pension
3.Group insurance(life/medical/cancer/accident insurances)
4.Employees’ welfare in 3 festivals, occupational safety and protection
5.Equality in employment, employee assistance program
Love and 
belonging 
needs
Physiological 
needs
Esteem 
Safety 
needs
A systematic talent 
management mechanism 
referring to Maslow’s 
hierarchy of needs
Self-
actualization
Talent development quality management system
A “Super Star Learning Award” 
from CommonWealth Leader 
Campus (CWLC)
In order to strengthen talent development, Asia Cement attended the evaluation of TTQS Talent Training Quality System 
(Enterprise Category) consucted by Workforce Development Agency, Ministry of Labor and received bronze medal for excel-
lent results.  The period of validity is up to October 18, 2024.  In the future the quality management system will be continuously 
implemented to advance the quality.
Asia Cement received a “Super Star Learning Award” 
from CommonWealth Leader Campus (CWLC) in 2022, fourth 
years in a row being recognized by this organization. Asia Ce-
ment staff’s learning and reading themes range widely from 
global politics and economics, language learning, ESG, dig-
ital transformation, leadership and administration, etc.; ac-
cording to the learning data, Asia Cement stands out among 
hundreds of companies by offering learning courses averaging 
as many as 472 courses. This is significantly higher than the 
average of all enterprises in Taiwan. Such a craving for knowl-
edge and the capacity for independent learning are the build-
ing blocks for Asia Cement to remain successful and innovate. 
Asia Cement views employees as the most essential resource 
of a business. Asia Cement attaches great importance to talent 
cultivation and diversity in all respects, from salary system, 
welfare program, learning and development, to the promotion 
system, hoping to perpetually grow alongside our colleagues 
and tackle the obstacles of globalization together in the com-
ing years.
Heads of Each 
Management 
Level
Various Categories 
Colleagues
New-comers
•Visioningforming
•Leadership evolution
•Decsion-Making skills
•Strategic thinking
•Team leadership
•Talent development
•Performance   
    management
•Program         
    management
•Job coaching 
     Interdepartmental 
    communication
•Team building
•Talent cultivation
•Job     
    management
•Problem 
    analysis and 
    solving
•Teamwork
•Communication     
    and 
    coordination
including environmental 
protection, labor and human 
rights,integrity management, 
bribery prevention, etc.
such as workplace commu-
nication, innovation,pre-
sentation, issue analysis, 
etc.
including computer skills, 
data analysis, etc.
Job Coaching
Training Programs
Daily Coaching
Junior 
Executives
ESG Sustainability 
Training
Quality Control and 
R&D Training
Production 
Management Training
Information and 
Electronic Instrument 
Training
Business Sales Training
Finance and 
Accounting Training
Administration 
Management Training
Safety Education and 
Training
General Knowledge 
Training
Job Skill Training
Language Skill Training
Newcomer Training
Self-Learning 
Development Resources
Study Clubs
Heads of Middle
 Management
Executives
 Types of Training
OFF-JT (Off-the-Job Training)
 Leadership Management Functions
Training Targets
OJT Job 
Training
SD 
Self-Development
General Knowledge 
Functions
Professional 
Functions
Asia Cement overall human 
resource program
()
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
101
101
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Training policy and hours
PLAN
DESIGN
DO
REVIEW
OUTCOME
TTQS
Chairman had repeat-
edly stated the importance 
of talent development and 
the direction of critical de-
velopments for the organi-
zation in various public as-
semblies.  In order to fully 
convey the training devel-
opment commitment and 
information from the top 
management, all of the talks 
from Chairman were dis-
closed in Far Eastern Mag-
azine for the inquiry of all 
employees.
The trainings in Asia 
Cement are mainly held by 
the Company itself, some of 
the employees are arranged 
to attend the open-training 
class held in the Group, or 
to attend the professional courses held by external training institutes. The multiple 
self-inspired training resources are also provided such as study group, learning clubs 
or online learning platform, to offer employees the chance of autonomous learning.
In 2022, all categories of employees in Asia Cement had received32.1 hours of 
training on the average for the whole year. The averaged expenses of training and 
development for each employee was NT$4,983.
Asia Cement training policy
The annual average hours of training 
Human Capital Return on Investment(HCROI)
1
2
3
44 
10 
30 
31 
8 
0 
2 
53 
5 
28 
39 
-
0 
11 
33 
154 
20 
22 
16 
13 
8 
50 
10 
22 
19 
-
20 
8 
20 
4 
18 
142 
-
-
0  
26 
3 
18 
15 
-
-
0 
30 
12 
44 
152 
8 
77 
43 
30 
2 
12 
71 
-
84 
0 
Manager staff
Administrative staff
Site
Male
Female
Male
Female
Male
Female
Male
Female
Asia Cement
Ya Tung Ready-
Mixed Concrete
Yuan Long 
Stainless Steel
Ya Li Precast
Nanhua Cement
ChiaHui Power
Fu Ming (Da) 
Transport
Salesperson
Factory staff
With respect to Asia Cement’s human capital return on investment (HCROI) in the 
past years, it was NT$14,100,000 in 2022, the competitiveness was maintained.
16.0
14.0
12.0
10.0
8.0
6.0
4.0
2.0
0.0
2019
2020
2021
2022
11.5
10.0
14.1
11.5
Year
 1 million
a. Total income (NT$1 million)
b. Total operational expenses (NT$1 million)
c. Total expenses relating to employees (salary and welfare) (NT$1 million)
HCROI=((a - (b-c)) / c)( NT$1 million)
Utilizing TTQS as the benchmark for the quality of the training, combining 
the strategies of company vision and goal and adopting the concept of talents 
being the foundation of an enterprise to create a training system for diversified 
development.
Improving the required knowledge, attitude and skill of the employees for 
reaching the collective and individual goals of work in order to fulfill the 
needs of enterprise development and organizational manpower planning, 
and to enhance the production efficiency and quality, hence, to increase the 
profitability and brand image, to satisfy the needs of customers and to fulfill 
CSR, ultimately, to reach the goal of sustainable operation.
In responding to environmental variation, providing enriched and diversified 
learning resources in line with the trend of industrial development, forming 
the culture of continuous learning in the workplace.
Formula of calculation: Total hours of training of the category/Number of employees of the category, “-“  
indicating no employee of that gender.
NOTE
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
The headquarter accelerates the training of new employees by cutting 
in and integrating four aspects of competency including learning, thinking, 
communication and presentation, in order to escalate the growing power 
of new generation T-type talents in the Company.  Hence, the new type 
of talents are able to thoroughly demonstrate and present their originally 
possessed professions, furthermore, enhance the cohesion to the organi-
zation and level of dedication through the training.
T-type talents refers to a new type of talents identified on the basis of 
knowledge structure and letter “T” represents the specialty of their knowl-
edge structure.  “—” and “|” represent the wide range and the depth of 
knowledge respectively.  By joining the two, this type of talents possess 
deeper professional and wide range knowledge.
Accelerating the cultivation of new generation talents has shown clear 
benefits of increasing employees’ dedication, saving the cost of generating 
income and increasing sales, items highly relating to internal promotion.
In 2022, we trained factory staff and business staff on two themes, namely, 
communication via data visualization and business talents.
As factory becomes smarter and more digitalized, visual presentation is now the 
most popular and widely accepted way to share information. Each plant unit dis-
patched manager associates (MAs) to attend the “Strengthening Graphical Commu-
nication Competence” project, which featured not only lectures and group drills, but 
also hands-on implementation to verify trainees’ learning status. The knowledge and 
skill acquired in this project is widely applicable to the daily presentation or commu-
nication of information, as well as producing information on factories’ intellectual-
ization and digitalization. 
Social Inclusion
102
102
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Strengthening Graphical Communication Competence : 
Aiming for an Efficient and Polished Data Visualization Project
Learning
Thinking
Communication
Xpressive
Learning
Thinking
Communication
Xpressive
Data visualization course
On-site implementation and training
Employee development program – accelerate the 
cultivation of new generation talents
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
103
103
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
This training project is designed with the aim to foster talents for the sales team, 
and is underpinned by two pillars, namely fostering the sales capability of newly re-
cruited salesperson and enhancing customer service capability of all sales staff as a 
whole. The training courses encompass both digital and physical courses. In addition, 
at the monthly learning meeting attended by all sales staff and supervisors, fresh sales 
personnel offer insight into their learning journey, and receive feedback from super-
visors and senior staff right away, which further deepens their learning. Finally, all 
units of the sales team must come up with customer service optimization ideas and act 
upon them, so as to reap the efficacy of unity of knowledge and action. A whole year of 
continuous learning, with more than 100 participants cumulatively, for more than 100 
hours, so that the divide between knowledge and action no longer exists, that the gap 
between novices and veterans no longer exists, and that learning becomes the forces 
driving the team to pursue common goals. Corporate peers and superiors collaborate 
in learning to unify the vision of team expansion.
Business Talent Training : Dual-pillar Training on Business Know-how and Professional Service Capability
To unify the vision of team expansion
Corporate peers and superiors collaborate in learning
Group discussion
Professional service capability course
The succession training of important management positions
Aiming at business elite, Asia Cement established “ A special class 
on training modernized supervisors for Asia Cement and its subsidi-
aries. Since 2014, the members of the class took 225 hours of intensive 
courses in a period of two years, and then went through the practice of 
30 senior level meetings and the attendance of 30 keynote seminars. The 
results of the training were outstanding.  Currently, more than 95% of 
the members have been promoted from their job positions and become 
the backbone of the departments.  Some members have taken the high-
est position of the department.
In addition, these high potential successors are 
required to take 12 hours retraining course each 
year, to take the responsibility of important pro-
jects of the company, to be involved in decision 
making of the company, and to continue advance 
themselves both in theories and practices.  It is ex-
pected that in the face of ever harsher challenges in 
the environment, the Company is able to cultivate 
more backbone talents to lead the organization 
continuously develop.
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
104
104
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
3.1.3 Human right 
To protect and maintain the basic human rights of employees and 
create a decent work environment, the Company abides by local laws 
and regulations in all countries and regions we operate, supports and 
adheres to international bill of human rights, the UN Universal Decla-
ration of Human Rights (UDHR), the United Nations Global Compact, 
the International Covenant on Civil and Political Rights, the Interna-
tional Covenant on Economic, Social and Cultural Rights, the Interna-
tional Labor Organization’s Declaration on Fundamental Principles and 
Rights at Work, and the UN Guiding Principles on Business and Human 
Rights (UNGPs). The Company formulates and executes its human rights policy following the 
aforementioned guidelines.
Human Rights Due Diligence
Asia Cement human right policy 
In 2022, Asia Cement initiated a process of human rights due diligence, making it a cor-
nerstone of their strategy for sustainable management. The scope of investigation includes 
Asia Cement's own operations (including subsidiaries), suppliers, community residents, and 
customers.
The human rights due diligence regularly reviews the status of human rights management 
by following the principles set forth in international human rights and laws and regulations. 
Due diligence is conducted at least once every three years to discover major human rights 
issues, review management performance on human rights issues, formulate improvement 
plans and remedial and preventive measures, and publicly disclose due diligence reports.
Asia Cement conducts due diligence in accordance with the procedures specified in 
“OECD Due Diligence Guidelines for Responsible Business Conduct”.
Asia Cement 
human right policy 
This human rights policy is applicable to all employees of the Company and its sub-
sidiaries, plus its customers, suppliers, contractors and local communities where we 
operate, within a reasonably executable scope. 
Scope of Application
1
5
2
4
6
3
Embed responsible 
business conduct 
into policies & 
management 
systems
Communicate
How impacts are 
addressed
Cease, prevent or 
mitigate
Adverse impacts
Identify & assess
Adverse impacts 
in operations, 
supply chains & 
business 
relationships
Provide for or 
cooperate
In remediation 
when appropriate
Track
Implementation 
and results
OECD 
Due Diligence 
Guidelines 
Human Rights Due 
Diligence
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs
 This human rights policy is supervised 
and executed by the Corporate Sustainabili-
ty Committee and the management to ensure 
that any behavior on violating the principles 
of human rights is investigated. The Compa-
ny identifies and prevents human rights risks 
that may occur in its business and people in 
the value chain by conducting due diligence. 
It also regularly communicates, promotes 
and inspects the status of carrying out human 
rights topics in the management system of 
the Company in order to elevate and enhance 
the awareness of human rights.  With regards 
to our commitment to human rights and our 
management approaches, please see the Asia 
Cement Human Rights Policy.
Human right 
Human right

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Human Rights Due Diligence Findings 
Asia Cement devises questionnaire questions for each stakeholder category, 
and conducts risk identification of various related issues. The stakeholder cate-
gories include: employees, suppliers, contractors, communities, and customers. 
We evaluate the high-risk issues for each stakeholder based on the possibility of 
human rights issues and the severity of the issues. The investigation results in-
dicate that none of the stakeholders have any high-risk issues. The leading three 
risk issues are:
Mitigation and preventive management measures
Social Inclusion
105
105
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Employees
Employees
Contractors and 
Supplier
Communities and 
customers
Right to health work.
Labor conditions.
Maternity protection.
Liberty, safety, and 
human trafficking.
Freedom of speech.
Freedom to gather and 
assemble.
Self-determination 
rights
Basic living standards.
Freedom of speech and 
expression.
Possibility
High
High
0.6
1.1
1.6
2.1
0.8
1.6
2
3.2
Severity
High-risk 
quadrant point
Liberty, safety, and human trafficking
Freedom to gather 
and assemble
Protection of children
Forced labor
Non-discrimination
Right of 
privacy
Right of family life
Ethnic minority’s rights
Freedom of speech
Guarantee of work and working conditions 2
Right to health 1
Maternity protection 3
The possibility of occurrence of high risk is 2 points and the severity of high risk is 3 points or more.
The coverage ratio is taken from the statistics on the bases having passed a  third-party verification in June 2023. 
Please refer to the appendix.
Right to health: Employees do 
not receive adequate operational 
training and safety education, or 
work overtime in a high-pressure 
environment without providing 
legal health measures, which has 
a negative impact on employees' 
physical and mental health.
Work and labor conditions: 
Unfair or non-compliant working 
environment or labor conditions 
will deprive employee of basic 
rights at work (such as working 
hours, wages, health and safety, 
equal pay for equal work, etc.).
Maternal protection: Employees 
are entitled to have the access to 
reasonable facilities and maternity 
leave during periods of pregnan-
cy, childbirth, and breastfeeding. 
At the local level, we always 
comply with national laws dealing 
with any work-related and tempo-
ral restrictions for pregnant em-
ployees. We have further taken 
reasonable measures to protect 
pregnant employees from engag-
ing in dangerous work.
ISO 45001
We put in place an occupational health and 
safety management plan, as well as the goal of 
zero workplace accidents and various manage-
ment performance indicators.
We put in place plans to prevent abnormal 
working hours and workload, work causing 
musculoskeletal hazards, and illegal workplace 
infringement.
We put in place a health management plan.
New recruits receive general education training 
and professional training suitable for their roles 
as required by law before reporting for duty. 
During their service years, they are also given 
on-the-job occupational health and safety edu-
cation and training at prescribed regular inter-
vals.
1
2
3
By adhering to the Occupational Safety and 
Health Act, Occupational Safety and Health 
Equipment and Measure, and other applicable 
laws and regulations, we put in place a good 
occupational health and safety management 
mechanism and provide employees with safe 
and legally compliant machinery and equip-
ment to ensure their health and safety.
We manage working hours in accordance with 
the law, and do not allow force labor or over-
time work.
We put in place a salary scale, by which all 
employees get equal pay for equal work.
1
2
We have devised the Operational Procedures 
for Protecting Maternal Health of Female Work-
ers, by which occupational safety personnel and 
medical staff assess the workplaces and working 
environments for any hazard, put in place con-
trol measures, and implement improvement 
plans. Interviews and health guidance are given 
by registered nurses to specific employees of 
concern and appropriate work and follow-up 
measures are arranged for them.
We foster a pleasant work environment and 
establish breastfeeding rooms.
1
2
3
4
100%
100%
100%
Risk Scenario Description
Management mitigation and preventive measures
Measures 
coverage ratio
NOTE
NOTE
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
106
106
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Contractors and Supplier
The coverage ratio is taken from the statistics on the bases having passed a  third-party verification in June 2023. 
Please refer to the appendix.
Self-determination right: the 
impact of land expropriation, 
construction, operations on the 
autonomy of local residents.
Basic standard of living: Improp-
er development and construction, 
excessive resource consumption, 
and toxic/pollutant leakage from 
factories affect residents' access to 
clean natural resources (such as 
water, air, and land), leading to a 
detrimental impact on quality of 
life or livelihoods.
Freedom of speech and expres-
sion: Communities have not been 
provided with a secure and effi-
cient way to express their opin-
ions, or all parties' voices are 
stifled through coercion, such as 
threatening to do harm to the per-
sonal safety, work, or life of those 
expressing opinions, by means of 
litigation, intimidation, and 
threats.
"10+11" benefit-sharing mechanism for local 
tribes.
We complete consultation and obtain consent 
according to FPIC principals.
100%
100%
55.6%
1
2
Our plants’ emissions comply with laws and 
regulations.
Establish ISO 14001 environmental manage-
ment system.
1
2
Establish customer complaint management 
process.
Establish community communication chan-
nels.
1
2
ISO 14001
1
100%
1
100%
2
2
Risk Scenario Description
Management mitigation and preventive measures
Measures 
coverage ratio
Personal freedom and safety and 
human trafficking: Threats, 
physical attacks, harassment 
(such as sexual harassment) or 
any form of illegal treatment 
(such as human trafficking), once 
occurring, will lead to adverse 
physical and mental effects on the 
workers of suppliers.
Freedom of speech and expres-
sion: Suppliers have not been 
provided with a secure and effi-
cient way to express their opin-
ions, or all parties' voices are 
stifled through coercion, such as 
threatening to do harm to the per-
sonal safety, work, or life of those 
expressing opinions, by means of 
litigation, intimidation, and 
threats.
Freedom of assembly and asso-
ciation: Supplier personnel are 
prohibited from signing up to 
trade unions and there are no 
available means for them to get 
involved in collective bargaining. 
Union representatives, participat-
ing employees, and workers 
engaged in legal strike are treated 
unfairly and unjustly.
We require suppliers and contractors to sign 
and implement social responsibility policies: 
Employment must be voluntary, and employees 
must be assured that they will not be subject to 
coerced labor, including, but not restricted to, 
involuntary overtime work and imprisonment.
We require suppliers and contractors to sign 
and implement social responsibility policies: 
Unless otherwise prohibited by law, procedures 
must be in place to protect whistleblowers and 
allow them to express concerns without fear of 
reprisal.
We require suppliers and contractors to sign 
and implement social responsibility policies: 
When it comes to freedom of association and 
labor-management negotiations, employees' 
rights to choose, form, join or refuse to join 
trade unions or other types of employee organi-
zations and their rights to participate in related 
activities must be respected.
100%
100%
100%
Risk Scenario Description
Management mitigation and preventive measures
Measures 
coverage ratio
Communities and customers
NOTE
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Channels for communication and lodging grievances
In order to safeguard the rights of em-
ployees and partners in the value chain 
from human rights abuses or negative 
impacts, Asia Cement establishes a com-
plete set of channels for communication 
and lodging grievances to ensure that they 
have the right to appeal, report or com-
plain about possible human rights viola-
tions. In addition, Asia Cement remedies 
any human rights violation or negative 
impact, and adopts the necessary reme-
dial measures on the fronts of company 
policy and internal procedures. Subject to 
the preservation of personal privacy, Asia Cement will routinely publish the quantity, 
details and outcomes of appeals, reports or grievances. The channels for submitting 
grievances, reports or complaints to Asia Cement include the following:
Training on Gender Equality in Employment
Training on Labor Rights
Divided into 5 chapters including “prohi-
bition of gender discrimination”, “preven-
tion of sexual harassment”, “complaints 
and remedies procedures”, “measures for 
promoting equality in employment”.
Divided into 4 chapters including “what 
is labor rights”, “development and intro-
duction of labor rights”, “the guideline for 
the protection of important labor rights in 
Taiwan”, “Everything about labor rights”.
Monitoring and tracking effectiveness 
Human rights training 
Security Practices 
Asia Cement Human Rights Goals
To track due diligence implementation, 
Asia Cement’s Corporate Sustainability 
Promotion Committee annually examines 
and evaluates the effectiveness of mitiga-
tion and preventive management meas-
ures every year, and reports the results to 
the Corporate Sustainability Committee.
 In 2022, Asia Cement conducted educational trainings relating to the issues of human 
rights. It utilized the course films produced by Ministry of Labor which invited experts and 
scholars as the lecturers to disseminate “labor rights” and “gender equality in employment”. 
The teaching material of the courses were posted and made available at the internal e-bul-
letin of the company for all employees to view and to disseminate the information online (a 
total of 350 employees from various departments of Hsinchu and Hualien Plants and the 
headquarter attended the training).
During 2022, Asia Cement elevated human rights awareness through a policy and training 
program of 1.5 hours for each individual. The percentage of security personnel who have received 
formal training in the organization’s human rights policies or specific procedures is as follows.
Asia Cement has set human rights goals since 2023 and held courses related to human 
rights issues.
Employee grievance mailbox：hr@acc.com.tw
Sexual harassment mailbox：hr@acc.com.tw
Community communication channels：http://quarry.acchl.com.tw/ContactUS
Supplier hotline：(02)27338000#6029、8594
Supplier mailbox：ecome@feg.com.tw 
Unethical conduct reporting mailbox： speak-up@acc.com.tw 
Unethical conduct reporting hotline：02-2733-8000#8195
Communication and Grievance Channels
Total number of 
persons
25
20
15
10
5
0
25
20
15
10
5
0
Asia Cement employee
Contractor employee
Asia Cement employee
Contractor employee
Percentage of securities
trained (%)
0
0
10
7
10
7
7
10
19
12
100%
74%
Total number of 
securities at Hualien 
Plant
Total number of securities at 
Hualien Plant who were 
trained in 2022
Total number of securities at 
Hsinchu Plant who were 
trained in 2022
Total number of 
securities at Hsinchu 
Plant
There were no cases 
of discrimination or 
harassment in 2022.
Goals
95% training completion rate and 100% test passing rate
Social Inclusion
107
107
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
3.2 Occupational Health and Safety
Management of Material Topics
Scope of Significant 
Influence of impacts
Asia Cement has always believed that only healthy employees working in 
a safe environment can produce safe products that are trusted by customers. 
The Company treats safety and health of workers as the top indicator when 
evaluating the performance in the hope of providing safe and healthy work 
environment with high quality.
Occupational Health and Safety
Social Inclusion
108
108
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Asia Cement is the leader in passing the Occupational Safety and 
Health Management System Performance Review.
Asia Cement’s Hualien Plant passed the Occupa-
tional Safety and Health Management System Perfor-
mance Review carried out by the Occupational Safety 
and Health Administration of the Ministry of Labor in 
2022. It is the only cement plant in the country to have 
passed this review. This shows that our efforts to achieve 
zero accident, zero incident, and zero occupational dis-
ease and maintain a healthy and safe workplace have 
been highly recognized by the government!
Asia Cement vigorously enforces its occupational 
safety and health management system via intensifying 
inspections, delivering education and training, etc., so 
its injury severity rate and frequency rate are only half 
of the industry's three-year average. Asia Cement has 
always been adamant about prioritizing the health and 
safety of colleagues. This is also the strongest base for the sustainable operation of an enterprise.
Asia Cement promises to continuously promote a happy and healthy work environment and zero-in-
cident workplace for employees, integrate the upstream and downstream business units of the industrial 
chain to serve as a guiding force for the smaller ones, safeguard the basic human rights of labor, and bolster 
its overall competitive edge. 
Asia Cement endeavours to manage and enhance the health 
of employees by complying with laws and regulations, introducing 
comprehensive management system, performing overall risk assessment, 
and establishing management system and criterion.  It aggressively 
demands for essential safety and endlessly improving work environment 
and mechanical facility in order to ensure a safe and worry-free condition. 
For the purpose of reaching zero disaster and zero occupational disease, 
so the employees are healthy and able to happily work, Asia Cement 
has adopted the vision of creating an organizational culture of safety 
and health, the goal of building a zero-disaster work environment and 
protecting the safety and health of workers.
Occupational Health 
and Safety policy
1
1
2
3
2
The project of enhancing safety awareness and the training of occupational 
health and safety.
Conducting ordinary routine health check and the health check for the 
workers involving in harzardous work that jeopardizes the health.
Conducting a training by combining knowledge and skills based on the oc-
cupational competency, learning and preventing harzards.
Each year implementing management and perfor-
mance assessment, confirming the results of mov-
ing toward the targets.
Continue to trace the status of implementation and 
the level of reaching the targets through Corporate 
Sustainability Promotion Committee and its work 
force.
File petition to occupational health 
and safety department for suspect-
ed occupational disease, physical 
or mental infringement.
Regularly or irregularly carry out communications and interactions through stakeholders’ engage-
ment mechanism and disclose the information in the Sustainability Report, relevant platforms or 
website.
Method of evaluatingeffectiveness
Engagement of stakeholders
Action plan
Mechanism of appeal
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
109
109
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Comprehensive organization and system of occupational 
health and safety management 
Occupational Health and Safety Management System 
The occupational health and safety department 
and staffs are established in all plants and the head-
quarter of Asia Cement by law.  A proper management 
system is introduced and implemented based on the 
attribute and number of employees of the business 
unit.  Hualien Plant specifically demonstrates an 
excellent result.  On November 6, 2013, Ministry of 
Labor approved a five-year valid period of the per-
formance certification.  An occupational health and 
safety committee is established by law in each site, the 
chairman of it is the President (or the plant manag-
er), and the members include the head of the business 
unit, professional staffs, plus labor representatives 
taking at least 1/3 of the total seats.  At least one meet-
ing is held each quarter to offer suggestions of safety 
and health policies, and to review, coordinate and suggest the related matters.
The rest of the business units that are not up to the condition of setting occupational health 
and safety committees, are required to establish “Labor-Management meeting” by govern-
ment regulations and elect labor representatives.  Employees’ participation, counseling and 
communication shall be carried out in the Labor-Management meeting held every three 
months and the irregular occupational safety educational training.  Non-employee workers’ 
participation, counseling and communication shall be carried out in the contracts and the 
irregular occupational safety educational training.
Asia Cement attaches great importance to occupational safety and health in that each of 
its operating bases is actively introducing an occupational safety and health management sys-
tem. The operating bases that have passed a third-party certification include Asia Cement’s 
Hualien Plant, Ya Tung Ready-Mixed Concrete, Yuan Long Stainless Steel, ChiaHui Power, 
and Fu-Ming Transport Corporation and Fu-Da Transport Corporation. Other operating bases 
with less than 200 staff, including Asia Cement’s headquarters, Asia Cement’s Hsinchu Plant, 
Ya Li Precast, and Nan-Hwa Cement Corp, independently plan to establish the ISO 45001:2018 
system, and passed a third party certification in June 2023. By then, the coverage rate of the 
occupational safety and health management system will reach 100%.
Chairman
Business Unit
President
Plant Manager
President
President
12
16
10
20
6
8
5
12
Ratio of labor representatives
33%
50%
50%
50%
60%
Total number 
of members
Labor 
representatives
Ya Tung Ready-
Mixed Concrete
Asia Cement 
Headquarter
Hualien Plants
Yuan Long 
Stainless Steel
Location of Operation
ISO 45001:2018
ISO 45001:2018
ISO 45001:2018- 11Plant Areas
ISO 45001:2018
152
302
30
454
222
52
18
91
429
0
527
30
33
8
38
13
20
13
152
302
30
454
222
52
18
91
429
0
527
30
33
8
38
13
20
13
ISO 45001:2018
(Passed a third party 
certification in June 2023)
ISO 45001:2018/
CNS45001:2018/
ISO 45001:2018
(Passed a third party 
certification in June 2023)
ISO 45001:2018
(Passed a third party 
certification in June 2023)
ISO 45001:2018
(Passed a third party 
certification in June 2023)
Internal audits Note 4
External audits Note 4
Employees    Non-employeesNote 3 Employees    Non-employeesNote 3
Occupational Safety and 
Health Management System
Hualien Plant Note 1
Hsinchu Plant Note 2
Ya Li Precast Note 2
Nanhua Cement Note 2
ChiaHui Power
Asia Cement 
Headquarter Note 2
Ya Tung Ready-
Mixed Concrete Note 1
Fu Ming (Da) 
Transport Note 1
Yuan Long  
Stainless Steel Note 1
Organizational Chart of Occupational Safety and Health 
Committee at the operation site
Chart of Asia Cement Co. Occupational Health and Safety Management System
According to Article 10 of Regulations Governing Occupational Health and Safety Management, Ministry of Labor, 
ChiaHui Power, business units including Ya Li Precast Prestressed Concrete Industries, Fu Ming Transport and Nan 
Hwa Cement did not have the labors up to the number required in the Regulations to set occupational health and 
safety committee, hence, they did not assign members.
Fu Ming Transport has a workforce of greater than 100, yet no single base has over 100 personnel. In view of this, it is 
not obligatory to set up a safety committee as prescribed by the law.
Article 12-1 of Occupational Health and Safety Management Measures: An occupational health and safety management 
system shall be established in the type 1 businesses with the number of labors over 200.
Article 2 of Occupational Health and Safety Management Measures:  The supervior and management staffs of occupa-
tional health and safety operation shall be assigned based on the number of employees，the management system that 
is not certified by a third party.
The non-employees are the ones working on-site without employement relationship but being supervised by the on-site 
chief or assigned by the contractor.
The number of staff calculated is the total number of staff working at the same workplace during the same period as 
defined in Article 3-2 of the Occupational Safety and Health Management Regulations.
NOTE1
NOTE1
NOTE2
NOTE2
NOTE3
NOTE4
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
110
110
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
The terms of safety and health included in the 
group agreement
Performance of safety and health management 
Innovative smart occupational safety systems
Articles 27-29 of Hualien and Hsinchu 
Plants’ group agreement  stipulated the 
guidelines of safety and health which shared 
8.8% of the total 34 articles in the group 
agreement.  The group agreement was en-
tered for both Hualien and Hsinchu Plants, 
and 68.6% of the total employees covered by 
the agreement.
In recent years, Asia Cement has actively introduced smart occupational safety systems, e.g., establishment of a 
biometric identification system for contractor personnel to control access, an access control system at specific work 
implementation areas, and an on-site inspection and checkpoint system. The platform allows different types of per-
sonnel such as contractors, occupational safety teams, Hualien plant employees, and unit supervisors to use a dedi-
cated zone or real-time push-notification functions, improving real-time smart management of occupational safety.
Asia Cement continues to perfect its smart occupational safety functions to help boost factory operating efficien-
cy. In 2022, it launched the function “Application for Site Entry and On-site Work Implementation, and the Approval 
therefor”. Except for legally required documents like hazard notices and special operations for which the approval 
still requires paperwork, other documents may be requested and/or approved via mobile phone and computer. This 
not only makes it more convenient for contractors and personnel of each unit, but also enables the OSH team to have 
time to grasp the onsite situation via the Internet and manage factory processes and on-site work implementation 
situations, bettering OSH management.
Program management and performance evaluation
Occupational health and safety educational training
Vertically integrating the management of contractors
According to the review and risk assessment of safety and health management results, a pro-
gram of occupational health and safety management is announced each year and the inspec-
tion of results is executed routinely or non-routinely in each business unit.  An accreditation 
is implemented each quarter (including active performance and passive performance) and 
the performance result of each business unit is reported to the occupational health and safety 
committee. The evaluations of the occupational health and safety management performance 
in all manufacturing plants were all at safety level.
Asia Cement established 
a comprehensive occupa-
tional health and safety 
management team which 
periodically or by proj-
ect conducted on-the-
job educational training. 
In addition to strive to 
lower its own risks, Asia 
Cement assisted and fa-
cilitated subsidiaries and 
contractors by way of 
tour educational train-
ing. Hence, they could 
increase their awareness 
of safety and reduce the 
rate of occurring occupa-
tional disasters.
A central and satellite contractors safety management system was established in 2008 in 
Hualien Plant as a model of managing contractors.  Through the effort of several years, 
the system had been internalized to become a contractor management procedure in the 
whole management system.  All contractors were vertically integrated into a coordination 
organization, their workers were treated as the workers of the Plant.  In addition to on-site 
auditing and tutoring, the Plant also provided relevant training to improve their safety and 
health performance.
1,693
315
652
77
35
16
4,290
7,078
1,341
-
16
43
28
-
13
1,441
3,034
315
668
120
63
16
4,303
8,519
 Occupational
 safety training 
Asia Cement
Totel
Ya Tung Ready-
Mixed Concrete
Yuan Long 
Stainless Steel
Ya Li Precast
Nanhua Cement
ChiaHui Power
Fu Ming (Da) 
Transport
  Employees      Non-employees 
  Totel
•General safety and health education and training for new employees.
• Education and training for new employees.
•General safety and health education and training.
Safety and health education and training for operators of fixed cranes over 3 metric 
tons.
Occupational safety and health education and training for occupational health and 
safety supervisors.
•  
•  
General safety and health education and training.
Education and training on entrapment.
Education and training on illegal infringement at workplace.
•  
•  
•  
Training on using safety protective equipment, and a drill.
Emergency response procedures (emergency notification, accident handling, 
evacuation training).
Promotional Campaigns for Road Safety.
•  
•  
•  
Safety and health education and training for personnel assessing the safety of 
process at a hazardous work environment.
Training on awareness of job duties and performance.
•  
•  
New employees
New employees
Contractor
Related staff
Employees 
having obtained 
a license
OSH staff
In-service 
employees and 
contractors
•Education and training on hearing protection and respiratory protection. 
Staff with stage 4 
hearing loss on 
the monitoring 
list
Asia 
Cement
Subsidiary
  Site 
Examples of occupational safety and health education and training implemented
Category
searching...
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
111
111
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
For the purpose of elevating the performance of cement industry occupational 
health and safety management, Occupational Health and Safety Administration pro-
vides the on-site facilitation to all cement plants and executed diagnosis on the ef-
fectiveness of implementing occupational safety management system and the status 
of compliance, 5S management, performance recognition and safety culture.  It was 
expected to discover the blind spots and deficiencies in the management, to urge the 
respective business units making improvements, to strengthen the effect of system 
management, and to establish business safety culture, furthermore, to prevent and 
minimize disasters and to reach the goal of net zero disasters.
The Safety Partner Program was launched in April 2019; the second phase will be 
implemented from April 2021 to June 2023, in the hope to deepen the effectiveness 
of safety and health management and build a corporate safety culture. Asia Cement 
continues to implement the Safety Partner Program promoted by the cement associa-
tion, giving full play to its function as an influential industry leader and as a learning 
benchmark, so as to enhance the efficiency of occupational safety management in 
the cement sector and reach the goal of zero workplace incidents. In 2022, we held a 
health-promoting seminar for the cement industry; we also organized taskforce meet-
ings, on-the-spot observation sessions, and experience sharing sessions, hoping to 
build a safe and healthy working environment for the cement industry.
Cement Association Safety Partner Program
Administration Director, experts, and scholars jointly participated in the health management 
promotion seminar for the cement industry.
Invite benchmarking companies in the petrochemical industry to share 
experience in industrial safety management and AI-based incident prevention
Hold taskforce meeting
Keynote speeches
We continue to progress 
towards the goal of "zero 
incident", and make con-
tinuous improvement to 
create a safe and healthy 
workplace.
We will further integrate 
existing achievements to 
form a "safety culture" for 
the cement industry.
Implement sustainable 
corporate development 
and give ESG a prevailing 
presence at the workplace 
in terms of health and 
safety.
18 units
2701 people
100%
Downstream 
participation
Ready-mix plant 
included
Contains 3 
ready-mixed 
companies (units)
Member 
Participation Rate
Members (factories) 
enthusiastically 
participate
Part of the affiliated 
ready-mixing plant 
included
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
The flow of identifying harzards and evaluating risk 
Occupational 
injury
Near missed 
incident 
(injury or death of people)
Occupational 
Safety incident 
(no injury or death)
(no loss)
Policy
Incident Occurred
Incident 
Investigation
Emergency Response And Treatment
Taking Inventory Of Operations
Routine
Non-routine
Report and inform
Disaster rescue
First-aid treatment 
to the injured
Identify Dangers 
Confirm Current Protection Equipment (Facility)
Risk Evaluation (Risk Matrix)
Identify legal compliance
Risk Not Acceptable
Risk Acceptable
Identify dangers and the results
Determine the control measures 
for lowering the risk
Confirm the residual risk after 
taking the control measures
Standard procedure for 
safety and health
For the occupational injury 
specified in Para. 2, Article 37 
of  Occupational Safety Act, 
Labor Inspection Office shall 
be informed within 8 hours. 
Comfort and compensation 
to the injured or the death
Statistics of the 
injured and the death
Statistical analysis
Departmental report of incident 
investigation and improvement
Reviewed by Occupational 
Safety Committee
Improvement plan 
and its implementation
Occupational Safety Committee 
reviewing the results of improvement 
Closing the case and 
training of case study
Comfort and compensa-
tion to the death
Treatment and com
pensation to the injured
Review and approval of 
returning to work
Returning to work after 
recovery
Payment for disability
Investigation conducted together with 
the representative of workers
Inventory shall 
be taken against 
all departmental 
operations
Ordinary management
Social Inclusion
112
112
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Through the implementation of occupational safety and health management program including setting short-mid-long term goals and executing measures, Asia Cement prevents 
and mitigates significant negative impacts to occupational safety and health which are directly relating to organizational operations.
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
113
113
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Health management for the operations specifically 
jeopardizing health 
All plants of Asia Cement implement risk assessment to the work environment specifically 
harmful to health including noise, powder dust and floating radiation and create the opera-
tional standards of safety and health.  They all initiate an environment monitoring progam 
according to the regulation to periodically subcontract the monitoring of environment and 
the health check of personnel.  Professional physicians are hired to observe the work environ-
ment, to evaluate the safety and health and to provide suggestions of improvement.
The results of the special hearing health checkup in 2022 indicated a few staff suffering 
stage 4 hearing loss, including 16 at the Hualien Plant and 6 at Yuan Long Stainless Steel. 
A customized individual hearing protection program was implemented based on individual 
exposure to noise in the operation site.  With respect to the noise prevention measures in the 
Plant, Hualien Plant adopted the principles of managing and controlling, wearing protective 
gears and engineering improvement. The followings are the details:
1.
2.
Reduce the exposure time of the operators. According to 2022 Environ-
mental Test Report, no any individual was exposed in the noise level over 
90 dB, the ones who were exposed in the level of over 85dB must wear 
protective gears.
Examine the status of protective gears wearing on the monthly basis; 
arrange special physical check every year; conduct educational training of 
hearing protection each year.  The operators who are identified at the level 
of class 3 (and above) management after the special physical checks will be 
arranged to track their health, interviewed and evaluated by the on-site 
physician.  The on-site physician will prepare improvement measures 
based on the evaluation of the effectiveness of individual hearing protec-
tion plan by referring to the years of service and the results of hearing 
check in the past years.
Issue repair work sheets to undertake repair work when it is found that 
noise is generated from old and worn-out equipment, aging of theprotec-
tive facility or abnormal vibration, to progressively improve the environ-
ment of the site and reduce the exposure of on-site operators to noise.
3.
Table of Asia Cement’s Health Management for the 
Operations Specifically Jeopardizing Health
Location
Classification of Health Management
Harzard 
Type
Improvement
Dust
Dust
Ionizing Radiation
Dichromic Acid
Mercury
Dust
Ionizing Radiation
Noise
Ionizing Radiation
Dust
Monitor individual dose
Monitor individual dose
Monitor individual dose
Monitor individual dose
Health management
Health Tracking Check
31
73
15
3
1
14
3
35
12
7
11
9
3
0
0
7
4
21
20
2
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
6
0
0
24 
     33           0 
   16
Headquarter
(Terminals)
Hsinchu 
Plant
Nanhua 
Cement
Hualien 
Plant
Yuan Long 
Stainless Steelt
Class1 Class2 Class3 Class4
Noise
Continue education and train-
ing and require proper use of 
protective equipment
Executing personal hearing 
protection program Boost the 
use of protective gear, and if 
necessary, have the occupational 
physician evaluate whether it is 
necessary to change the work-
place.
The classified control of dust sites.
Executing Respirator Program.
Reduce the volume of noise in the 
workplace, and implement the use 
of personal protective equipment
The classified control of dust sites.
Executing Respirator Program.
Asia Cement subsidiaries include Ya Tung Ready-mixed, ChiaHui 
Power, Ya Li Precast Prestressed Concrete, Fu Ming (Da) Trans 
port do not have any specifically health hazardous operations and 
any health management classified personnel for specifically health 
hazardous operations.
The operations of potassium dichromate and mercury in the lab of 
Hualien Plant are very minor in volume.
The identification of health management classification varies in 
different health check institutes.  Each operational location car-
ries out employee health management and reporting according to 
the laws and regulations.
 In 2022, the ambient noise at Asia Cement’s headquarters (storage 
and transportation depot) and Hsinchu Plant did not meet criteria 
for a special hazardous operation, so no special-purpose health 
inspection was required.
The statistics in this table do not include non-employees. (Accord-
ing to Article 51 of the Occupational Safety Act, a business unit is 
not responsible for the physical examination and health examina-
tion for non-employees.
NOTE1
NOTE2
NOTE3
NOTE4
NOTE5
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
114
114
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Statistics of total hours worked 
Occupational diseases
Total hours worked by the employees and non-employees of Asia Cement and its subsid-
iaries:
In 2022, there was not any legally identified occupational diseases in Asia Cement and its 
subsidiaries.  The silicosis prevention measures taken by Asia Cement included partition man-
agement of dust operation and respirator program.
For the purpose of maintaining the health of employees and non-employee workers and 
preventing the priming of injury or diseases caused by over loading and ergonomic hazards, Asia 
Cement set up a program for the prevention of abnormal workload and erogonomic hazard, in 
accordance with the guidelines of Occupational Health and Safety Administration, and carried 
out the promotion and examining. The investigation revealed that two staff members were sus-
pected of being exposed to hazards; we gave them personalized health advice and guidance, and 
kept a close eye on the outcomes at regular intervals. The employees of the subsidiaries were 
examined and found that 2 employees in ChiaHui Power and 3 employees in Yuan Long Stainless 
Steel were suspected to suffer from hazards, they were arranged to have physicians and nurses 
giving health counseling and instructions, and regularly tracing the results.
Asia Cement
Ya Li Precast
Nanhua Cement
ChiaHui Power
934,515
888,656
426,808
101,192
189,131
854,568
40,679
 36,854 
  42,240 
0
500,000
1000,000
883,986 
 88,885 
 21,360  
  29,766 
  77,216 
0
500,000
1000,000
Ya Tung 
Ready-mixed
Yuan Long 
Stainless Steel
Fu Min (Da) 
Transport
Employees 
                              Non-employee
Total working 
hours (hours)
In 2022, the recordable locations of occupational injury events in Asia Cement and 
its subsidiaries included Ya Tung Ready-mixed Concrete and Fu Ming (Da) Transport, 
the type of workers was employees. Not any employee or non-employee fatality caused 
by occupational injury at all operational locations. There were no injuries or deaths 
of personnel of contractors caused by occupational injuries in all operating bases.
Statistics of occupational injury
Operational Unit
Type
Corrective 
Prevention Measure
Cases
％
Cases
％
Employees
Employees
Fall
1      1.12 
 0 
 0
3      3.51 
 0 
 0
Injured when 
opening the door 
of the guard 
room.
Hurt by splashes 
of chemicals 
when helping 
customers wipe 
chemicals
Fall next to the 
guard room of a 
customer.
1
2
3
Replace the guard 
room door with a 
sliding door right 
away.
Further emphasize 
the necessity of a 
bucket at the 
unloading site to 
prevent residual 
material from 
dripping, and 
strengthen audit to 
ensure that the 
driver operates in 
accordance with the 
SOP.
Communicate the 
prohibition of 
running or sprinting 
at workplace, and 
increase surveillance 
of safety practices at 
the work site to 
rectify hazardous 
activities
1
2
3
Type of 
Occupational Injury
Recordable 
Occupational 
Injury
Severe 
Occupational 
Injury
Ya Tung 
Ready-mixed 
Concrete
Fu Ming (Da) 
Transport
Substitute anti-slip 
safety boots in full
Statistics for Occupational Injury in Asia Cement and its Subsidiaries
In 2022, Asia Cement and its subsidiaries were not 
subject to fines arising from violations of the Occupational 
Safety and Health Act and the Labor Standards Act.
Penalty cases relating to the violations of Ocupational 
Safety and Health Act and Labor Standards Act
Non-employees are the workers whose works/or workplaces are controlled by the organization. The type is that the 
workers who are supervised and contracted by the owner of the workplace but without labor-employer relationship.
Sources of the information for employees type: Employement Injury Monthly Reports of Asia Cement, Yuan Long Stain-
less Steel, Ya Li Precast Prestressed Concrete and ChiaHui  Power; the calculation of Ya Tung Ready-mixed Concrete is 
based on the records of number of employees and the occupational sickness leaves; the source of Nanhwa Cement was 
from the record of card punch; the source of Fu Ming (Da) Transport was from the calculated number of employees.
Source of the information for non-employee type: Hualien Plant, the sources was from the records of card punch in the 
employees’ information management system of the contractors; Hsinchu Plant, the source was from the contractors’ 
statistics reports; Yuan Long Stainless Steel and ChiaHui  Power, the sourcs were from the number of man-hour served 
by the fixed outsourcing and the number of contractors’ workers entering into the work sites; Nanhwa Cemenet and Fu 
Ming (Da) Transport, the sources were from the card punch records and number of man-hours; Ya Tung Ready-mixed 
Concrete, calculated by the number of man-hours; Ya Li Precast Prestressed Concrete, the source was from Employ-
ment Injury Monthly Report.
NOTE1
NOTE2
Rate of Occupational Injury= number of cases ÷ total hours worked x1,000,000 (3 decimal places or less not 
counted).
Definition of severe occupational injury: over six months to recover back to the condition before the injury.
In 2021, Ya Tung Ready-Mixed Concrete was subject to 4 instances of fines for NT$100,000 arising from violation of the 
Occupational Safety and Health Act and Labor Standards Act.
NOTE
NOTE
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
115
115
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Asia Cement has determined its occupational safety and health indicator objective, with the average value during 2019-2021 as benchmark, aiming to achieve a reduction by 20% by 
2025. In 2022, Asia Cement fully met its goals with respect to occupational safety and health indicators.
Target of Asia Cement GCCA occupational health and safety index
2.79
832
1.52
Employees
Contractor
Employees
Contractor
Employees
Contractor
0.69
1.27
89
15
0.25
0.14
0
0
0
0
0
0
0.55
1.02
71
12
0.20
0.11
 Type
2020~2022
industry 
average
2019~2021
Asia Cement 
average
2022
Asia
Cement
2022
Target 
achieved
2025
Target
 Target of Asia Cement GCCA 
occupational health and safety index
Disabling Frequency Rate of per 1 
million work-hour (FR)
Disabling Severity Rate of per 1 
million work-hour (SR)
Frequency-Severity Indicator (FSI)
Type           2019        2020 
      2021 
    2022
Number of fatality (persons)
0
0
0
0
0
0
13
0
1
0
1.25
0
1
0
1.25
0
16
0
0
0
0
0
257
23
2
2
2.07
2.57
2
2
2.07
2.57
266
29
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Employees
Contractor
Third-parties
Employees
Contractor
Employees
Contractor
Employees
Contractor
Employees
Contractor
Employees
Contractor
Employees
Contractor
Employees
Contractor
 Asia Cement GCCA occupational 
health and safety index
Rate of fatality per 10,000 people (%)
Number of days lost (day)
Number of lost time injury (times)
Number of lost Time Injury 
Frequency Rate (LTIFR)
Number of lost time injury (persons)
Disabling Frequency Rate of per 1 
million work-hour (FR)
Disabling Severity Rate of per 1 
million work-hour (SR)
Lost Time Injury Frequency Rate (LTIFR): The number of lost time injured that occurred per 1 million man-hour 
worked (3 decimal places or less are not counted).
Disabling Injury Frequency Rate (FR): The ratio of actual disabling injuries per million-man hours worked (only down 
to three digits after decimal point).
Disabling Injury Severity Rate (SR): The total number of days lost per million-man hours worked due to injury (only 
down to decimal point).
Frequency-Severity Indicator FSI=√【(FR×SR)÷1000】.
The industry average is sourced from the data released by the Occupational Safety and Health Administration of the 
Ministry of Labor.
 
NOTE
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Program on the advancement of occupational health and safety self-management and its results 
FR, SR, FSI ratios were 20% 
lower than the three-year 
average in the industry
Participated in the event of 
National Workplace Safety 
and Health Week
The headquarters has 
recorded a cumulative 2.3 
million incident-free 
working hours.
Hualien plant partici-
pated in the selection of 
outstanding units
Asia Cement’s Hualien Plant 
has passed the Occupational 
Safety and Health Manage-
ment System Performance 
Review organized by the 
Ministry of Labor.
Asia Cement’s headquarters 
and its subsidiaries started 
to launch an occupational 
safety and health manage-
ment system
Occupational health and 
safety management 
systems ISO 45001
Asia Cement’s headquarters 
(including the storage and 
transportation depot) 
recorded more than 
2 million incident-free 
working hours.
Asia Cement’s Hualien 
Plant has created a 
real-time contractor 
management group
Asia Cement 
Short-term Goal 
Mid-term Goal 
Long-term Goal 
2018-2020
2021-2023
2024-2026
Enhanced
 Occupational 
Safety and Health 
Management Program
Programs for
 Implementing 
Advanced 
Measures
The actual perfor-
mance of 2022
Zero injury at the 
workplace of  the main 
business for the whole 
year (including contractors)
Continue the
 advancement 
and future 
development
Complete version conversion for 
optimized management system 
CNS45001
Pass the recognition by Ministry of 
Labor on the performance of 
Occupational Safety and Health 
Management System 
Receive the award of Excellent 
Organization of Occupational Safety 
and Health Management and National 
Industrial Safety and Health
Advance risk management 
strategy and implementation
Strengthen occupational 
safety and health leadership 
and communication
Strictly evaluate the 
performace of occupational 
safety and health 
management
Enhance the performance of 
safety and health 
educational training
Fulfill the management 
of occupational safety 
and health for workers
Asia Cement was awarded 
by the Health Promotion 
Administration with the 
Badge of Accredited 
Healthy Workplace.
On June 7, 2023, the 
systems certification of the 
headquarter, Hsinchu 
Plant, Nanhua Cement 
Corp, and Ya Li Precast
will be completed
Social Inclusion
116
116
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
117
117
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs
3.3 Local Community Caring
Management of Material Topics
Scope of Significant 
Influence of impact
Rights of indigenous 
people
Indirect economic 
impact (partial)
Local community 
(partial)
In the social aspect, Asia Cement adopted four sustainable development strategies of “building a happy 
workplace, facilitating disadvantaged groups, deepening culture legacy, creating an inclusive society” to 
assist the disadvantaged groups out of the woods, to help individuals or groups who are in need of help and 
to strive for elevating positive strength in the society!
Asia Cement places great value on the rights and lives of indigenous peoples. Asia Cement is striving 
to maintain a high level of safety in its mines, preventing any potential or actual adverse effects on nearby 
communities. Having engaged with local communities and completed tribal consultation procedures, Asia 
Cement implements a benefit-sharing mechanism as a good neighbor, so as to thrive together with the 
tribes.Asia Cement has set up a local community engagement and feedback system at its manufacturing 
plant. This involves using Asia Cement Service Center, GA and management departments to receive and 
address residents' feedback through relevant measures.
In the first step of cement production, raw materials are extracted from the soil, which inevitably has a 
negative effect on the environment, both in the natural and in the social context, and even on the health and 
safety of tribal residents in the community.
Asia Cement cares the development of communities and expects 
to become the partner of local communities to grow together with joint 
effort in order to create win-win situation. In the beginning of building 
the plants, Asia Cement and its subsidiaries always perform community 
impact evaluation, realize community engagement, and promote various 
community development programs in order to fulfill the mission of social 
care by becoming “the preferred partner of developing sustainable green 
homeland” and to carry on to next generations.
Asia Cement highly values the opinions of the stakeholders by maintaining smooth communications 
and active responses through actions. Hence, it proposed “10+11” benefit sharing mechanisms based on 
the opinions of local tribe to continue maintain the safety of the mining site and the relationships with 
the neighbors, co-exist and co-prosper with the neighbors.
Asia Cement Corporation 
Indigenous Policy 
1
1
2
3
3
2
Community Engagement and Development
Supporting the education for indigenous students.
Human science education and traditional cultural inheriting.
•	
Through Asia Cement Service Center and the Asia Cement Bodhi Charity Association, we promote 
community engagement and development, addressing local issues through development initiatives.
•	
We engage in community service and charitable donations, establish the "Asia Cement Emergency 
Relief Application Review Principles," and accept applications for emergency assistance.
•	
Assisting nearby villages, schools, churches and associations to conduct various activities.
•	
Yearly sponsor community events, education groups, and local revitalization.
•	
Sponsering to establish indigenous students after-school tutoring class.
•	
Introducing human science education, educational cooperation with vocational schools, assisting 
to promote tribal culture inheriting activities.
We engage with residents through Asia Cement's Service Center to ad-
dress community needs and development issues.
Routinely report the progress and perform rolling review. Confirm the 
effectiveness of implementations.
Continue to track the status of implementations through Corporate 
Sustainability Committee to confirm the progress toward the tagets.
Following stakeholder engagement, we've 
set up a community engagement programs. 
Each year, we survey local residents to 
create community development plans, 
which are shared on Asia Cement Service 
Center, Sustainability Report, and official 
platforms.
Method of evaluation
Stakeholders engagement
Practical action plans
Asia Cement provides the necessary care and assistance 
to the disadvantaged groups.
With the spirit of maintaining good relations with neigh-
bors to adopt benefit sharing mechanisms, to fulfill cor-
porate social responsibility and to co-exist/ co-prosper 
with local tribe.
Commitment
Fulfill “10+11” benefit sharing mechanisms in local tribe.
Expenses for social aspect at least over NT$45,000,000 
each year.
Index, targets

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
118
118
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
3.3.1 Local Indigenous People Caring 
Asia Cement values the rights and daily life of indigenous people. The Company planned a series 
of policies and programs which were friendly to indigenous friends, it actively implemented them and 
expected that Hualien Plant was the best dependence of community residents for their daily life. The 
measures included establishing Asia Cement Service Center which was the first in the industry, receiv-
ing the applications and petitions from local residents and trying to resolve their troubles, focusing on 
the actual needs of the residents and prepared 21 benefit sharing mechanisms based on the concept of 
promoting sustainable social care. These were already implemented step by step including: hiring local 
residents, promoting tribal care, providing after-school tutoring class for indigenous students, assist-
ing institues, schools and chuches to build green environment or establishing butterfly park ecological 
class, repairing houses for the tribe, assisting the tribe to conduct various activities,etc.
In addition to the one-day leave provided on the annual festivals and ritual dates announced by the 
Council of Indigenous Peoples, Asia Cement also provides paid business leave to employees participat-
ing in cultural-related activities such as traditional archery, dance ceremonies of the indigenous people, 
sports events of the indigenous people, etc. or in tribal administrative affairs. In this sense, Asia Cement 
never hesitates about providing the resources requisite for promoting tribal culture.
  On June 22, 2020, Asia Cement took the initiative to declare that focusing on the mining project, it 
would show its good faith and intention to initiate the counseling procedure with the surrounding tribes 
based on the principles of “Free, Prior, Informed Content (FPIC). A number of hearings and communi-
cation meetings were conducted during the period, a total of 2500 attendances. After fully hearing and 
collecting all opinions from the attendees and multiple communications and discussions in the tribal 
meetings, Asia Cement placed itself in the position of the tribe and proposed “10+11” benefit sharing 
mechanisms, that was, in addition to the existing 10 items, another 11 items were added which met with 
the most needs of the tribal people, almost covering from the birth, studying in schools, getting mar-
ried, having children, jobs and all the way to the care of the elderly, providing detail cares in each stage 
of the life. Asia Cement practically responded the expectations of the tribal people, they could actually 
feel the sincerity. On February 12, 2022, the meeting of counseling and vote for agreement was con-
ducted in Bsngan Tribe, the household delegates who had the right to vote carried out an automonous 
vote through a democratic procedure. At the same day the result was obtained showing that 83% of the 
residents supporting Asia Cement to continue the local mining.
Asia Cement hoped that this tribal counseling procedure could become the model of respecting in-
digenous people by enterprises. Asia Cement had kept its commitment to establish the proposed benefit 
sharing mechanism to practically maintain good relationship with the neighbors and the safety of the 
mining area, to fulfill corporate social responsibility and to co-exist/co-proser with the tribe
Seek consultation-based consent in pursuit of mutual benefits
Complying with the Principles of FPIC to Complete 
Counseling and Agreement, 
Co-existing / Co-prospering with the Tribe
In February 2022, after obtaining the consent from the Bsngan tribe through consultation, Asia 
Cement launched the "10+11" benefit-sharing mechanism. In March 2023, Asia Cement reported 21 
benefit-sharing achievements to the tribe. By the end of 2022, the total amount invested totaled NT$12 
million, of which NT$3.52 million was set aside as funds upon mutual consent of both Asia Cement and 
the tribe, with Asia Cement taking charge of the account management. Asia Cement will continue to 
implement the consultation mechanism when seeking approval from tribes, so as to co-prosper with 
them.
Together with the Department of Artistic Design of Yuan Ze University and the 
Far Eastern Medical Foundation, which were also part of the Far Eastern Group, Asia 
Cement held the first [2022 Mountain x Market] event at the end of 2022. The event 
had four themes that reflect the Toroko culture, namely, "Mountain x Bazaar", "Valley 
x Festival", "Stream x Exhibition", and "People x Guide".
This event showcased the vibrancy and diversity of life in Hualien through a variety 
of street stalls. There were also traditional music performances, so that the enchant-
ing music of the tribe reverberating through the alleys of the town on any regular day 
would be carried to the heart of all peoples. In addition, through static exhibitions 
and knowledgeable explanations, tourists can take a walk into the tribe before enter-
ing Taroko National Park to experience the strong aboriginal spirit and unique local 
aesthetics, thereby helping bt pouring more tourism resources into tribal lives. Data 
shows that over 600 individuals attended this event.
Asia Cement dreams that this market will ultimately become a hallmark of Taroko 
culture, which will enrich the local tourism resources and carry Hualien's tourism in-
dustry towards cultural tourism.
The first cultural market held against the beauty of 
Taroko mountains and rivers
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
119
119
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
25 new cases added; a 
cumulative total of 429 
households benefited 
( A p p l i c a t i o n  r a t e  
reaching 95.3%)
(Statistics inclusive of the first item)
Original 10 beneifit sharing mechanisms
Implementation status
caption
caption
1
11
A total of 153 persons (ranging from 
NT$1,000 to NT$5,000 per person to 
students at each level, from elementary 
school to university).
13
10 students benefited in the first half of 
the year and 24 students in the second 
half of the year.
School shuttle bus
14
Providing the repair of iron sheet houses 
for the ones complying with the building 
registration and building layout plan.
The works of Hualien Plant are relating 
to the professional areas including 
electrical engineering, information 
technology, chemical engineering,  
mechanical engineering, civil 
engineering, earth science, ecological 
gardening. In the future, the college 
students in the tribe can register for the 
summber part-time jobs, the ones who 
meet with the relevant professional areas 
can apply for the work through their 
colleges, the qualified students can be 
provided with the factory internship.
A total of 11 tin-sheeted houses repaired. 
15
The work contracts for the administrative 
affairs in the Service Center, office
chores and general affairs environmental 
work were added with the yearly 
work attendance bonus.
16
316 recipients of birthday monetary gifts 
for the elderly; 16 couples receiving the 
monetary gift for marriage; 23 recipients 
of the condolence money for funeral 
ceremonies; 17 recipients of childbirth 
subsidies; and 636, 634, and 655 house-
holds receiving vouchers for the three 
major Chinese festivals.
12
Meng-Hou-Ai Associa-
tion, Shou-Hu-Sa-Ba 
Association, Fushi 
Development Associa-
tion.
3
A total of 63 qualified 
cases.
4
A total of 54 maintenance 
times. In July 2022, Ayu tribe 
established the Water Rights 
Commission, and success-
fully obtained the Water 
R i g h t s  M i s c e l l a n e o u s  
License through application. 
The Forestry Bureau has 
scheduled an on-site survey 
for March 2023.
5
11 people (a total of 26 
saplings were provid-
ed).
6
4 times.
7
136 persons.
8
39 persons receiving 
o t h e r  n e i g h b o r l y  
service from the service 
center (personnel cost, 
rent, etc.)
10
23 cases in total.
9
(Cement) house repair 
and quality mainte-
nance service; serving a 
total of 25 households 
so far.
2
Newly added 11 beneifit sharing mechanisms
Implementation status
Calculated according to the Company's 
attendance bonus.
Implementation status
Implementation status
Implementation status
Implementation status
3 students working part-time and 1 intern 
who come from related departments
17
Implementation status
Asia Cement Service Center publically 
offers the job opportunities of Hualien 
Plant and its subcontractors, tribal 
people can apply for the jobs by 
submitting a resume stating work 
experiences, certificates, professional 
areas and type of job applied, the 
qualified ones after the screening test 
will be provided with job opportunity.
23 persons in total (7 of them did not 
participate in the interview due to lack of 
interest; 6 of them found no suitable 
vacancy for themselves; and 10 were 
successfully employed).
18
Implementation status
The project will be executed once the 
land used for water tower is aquired
and the agreement of the routes for 
connecting pipelines to each household 
in the neighborhood #10 is obtained.
In October 2022, the chair promised to 
find land for the water tower and 
communicate with the landlord.
20
Implementation status
"Mountain x Market" was held on 
December 17-18, 2022.
In January 2023, an official letter was 
delivered to the township office to 
apply for the lease of "Bsngan Land 
No. 591" for purpose of regional 
revitalization.
21
Implementation status
The slope in the neighborhood #10 where 
stones were falling10 was located in the 
land used for mining, with current mining 
technique the top of the mountain within 
the land used for mining can be re-mined, 
the remediation of the slope can be 
handled by the method used in Central 
Corss-Island Highway. Asia Cement 
applied to the governing agency the 
remediation plan, the construction can be 
started once the application is approved. 
In February 2023, a presentation was 
given at Lowcing tribe by Asia Cement, 
stating therein the construction methods, 
benefits, possible impacts, and preventive 
measures. An approval for remediation 
was secured through a vote. 
19
Implementation status
Implementation status
＋
1
2
Electricity bill 
subsidy
House repair 
and quality 
warrenty
After-school 
tutoring class 
Offering 
emergency 
relief
Providing tree 
seedlings to build 
a green 
environment
Dredging before 
typhoon and 
cleaning after 
typhoon
Fully involving in 
interactions for better 
understandings
Providing disinfectant 
to protect from the 
infection of 
COVID-19
Sponsoring the funds 
for education, sports, 
chuch, cultural and 
festival activities.
Providing Mid-Fushi 
Community 
mountain spring 
water
The same electricity bill 
subsidy.
Birthday cash gift to elderly, cash 
gift for weddings and giving birth, 
funeral money and gift certificates 
for 3 Chinese festivals.
Scholarship for students
Repair of iron sheet 
houses
Adding yearly work 
attendance bonus
Providing internship to 
related fields and summer 
part time work
Enhancing employment 
counseling
Solving stone falling problems in neighborhood #10
Recycling tap water from 
Up-Fushi (neighborhood #10)
Community creation: fair, 
cultural skills, etc.
Consultation-based consent in pursuit of mutual benefits
Geological experts and in-tribe surveying 
( neighborhood No.10)
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
120
120
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Asia Cement expends every effort in attending to the needs of the people of Hualien. 
Not only does Asia Cement compose the budget for good neighborliness, as well as com-
mit manpower and material resources, it also utilizes the Asia Cement Service Center to 
strengthen communication and engagement with the tribe, and provides the residents 
with the support they need. Activities in this regard include engaging in community activ-
ities, contributing to drainage developments, restoring the environment after storms, etc. 
The Asia Cement Service Center staff make frequent visits to the tribe and through reg-
Giving back to communities in Hualien
35
170
34
389
391
40
7
12
18
160
46
1
9
116
35
403
434
75
4
11
15
160
88
4
193
156
28
402
396
77
4
11
11
160
35
9
289
114
36
429
236
56
4
12
12
160
33
2
2022
 2019 
          2020               2021
Items of Diversified Assistances
Donation of living material (pieces)
Emergency assistance (cases)
House repair service (houses)
Household visiting (households)
Weddings and funerals (cases)
Assist water drainage (places)
Clean beach trashes (times)
Items of Diversified Assistances
Donation of living material (pieces)
Subsidize the electricity bills of the 
houses nearby the mining area. 
(households)
Maintain mountain spring pipelines 
(houses)
Take responsibility of windbreak forest 
(times)
Take responsibility of repairing road 
surface (times)
Continue to 
maintain 
42 houses
Continue to 
maintain 
42 houses
Continue to 
maintain 
42 houses
Added to maintain 
12 houses
Continue to 
maintain 42 
houses
700
151
327
97
85
969
200
2,529
792
139
385
93
62
900
164
2,534
877
107
395
143
78
627
51
2,277
905
105
703
253
57
342
66
2,431
2022
 2019 
 2020       2021
New Taiwan Dollar (10K/year)
Item
Keeping good relationship with neighbors – joining with 
the community to have a sustainable development
House repairing 
Promoting education in the tribe
Emergency relief and assistance
Volunteer service
Total
Manpower of eco-park, construction 
expenses and other projects
Electricity bill subsidy and gift money for nearby 
households in the mining area
ular home visits, they truly comprehend the issues that are of greatest concern to the in-
habitants. Asia Cement donates to charities, and provides material donations and types 
of emergency relief in response to major disasters, aiming to use its corporate prowess to 
assist individuals in distress to overcome their hardships temporarily. Asia Cement gave 
back to Hualien communities a total of NT$24.31 million in 2022, accounting for 2.22% of 
operating profits indicated in its parent company only financial statements.
Diversified assistances
Contribution amount in the past years
“Maintain good relations with neighbors” including providing the needs of the community, helping to build a 
green and beautiful community, Nameless River channel dredging.
Provide electricity bill subsidy since 2017, provide emergency relief since 2018.
The volunteer service was a community service initiated by Asia Cement. In 2022, the statistics only covered 
the assistance of environmental cleaning to Hualien local institutes and community, beach cleaning, mountain 
spring water supply (personal volunteers not included), and the monetization estimate was done by using hourly 
wage (the averaged wage of all full-time employees excluding supervisors).
NOTE1
NOTE2
NOTE3
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
121
121
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Applying Water Conservation Expertise to Improve Water 
Drainage in the Community
Building a Happy Living Environment for the Tribe
Building a Green Environment for the Tribe
Since 2015 till present, Asia Cement has adopted “Nameless River” channel which is located 
at the bottom of Hsinchengsheng Mining Site, it rountinely provides the work of dredging, pitching 
stones to maintain the slope, taking care of water drop, adjusting flowing water, ensuring the sta-
bility of river channel to have smooth water flow in order to protect the safety of the environment 
for local residents.
For the purpose of solving the flood problem of the tribe nearby the mining area that hap-
pened each time in a heavy rain, Asia Cement delegated a water conservation technician team to 
inspect and review the overall water drainage conditions in the mining area and the nearby tribe. 
The report of the inspection was submitted to Bureau of Mine which conducted an improvement 
meeting with the attendance of all relevant authorities.  In addition to Asia Cement, four public 
agencies were involved in the work of assistance. It was the only program of improving the overall 
water drainage for a single tribe in Taiwan by involving water drainage specialists and integrating 
the opinions from various public agencies to trace the progress of the construction, furthermore, to 
solve the problem of insufficient budget. The constructions were completed sequentially, the water 
drainage system in the tribe offers a safer and cleaner living environment.  Such a way of working 
together between industry and government will become a model.
For any house repair needs, as long as the resident submits the application, Asia Cement 
Hualien Plant will immediately send a professional engineering team to do the repair free 
of charge including crest, rooftop, waterproof of exterior walls, patching of ceiling concrete 
peeling off.  The warranty of the work and future inspection and maintenance are provided 
after the repair.  The quality of the services was improved by way of resident satisfaction sur-
vey.  According to the statistics, in 2022, a total of 36 houses were repaired.  Asia Cement also 
donated cement and firebrick to local association or community to assist in improving living 
environment.
Asia Cement hired local indigenous people to form a team of greenery vegetation, they 
were taught the techniques of growing seedlings, the method of planting and the management 
of nursery stock, as well as the responsibility of water/soil conservation work.  Hence, the 
Company had not only created local job opportunities and taken care of local families, but also 
trained them to have specialities. The mining mountain nursery room provided free seedlings 
for the uses of teaching, forestation and maintaining good relations with neighbors. Asia 
Cement continuously assisted schools, institutes and community to build butterfly ecological 
classrooms through nectariferous plants. In 2022, we provided a total of 138 saplings, 10,000 
seeds, and 150 herbivorous and nectar plants to 7 residents, local communities, and institutions 
and schools; we also provided technological teaching for 1 institutional ecological park. The 
environmental sustainability efforts of Asia Cement have been recognized by all walks of life.
Free Home Improvement Services
Assist in landscaping and landscaping maintenance
Provide butterfly planting
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs
Community Engagement and Development
Building Free Mountain Spring Water Supply System
Asia Cement values the local community and maintains a feedback system for engagement. 
Annual surveys collect residents' opinions, while active feedback is encouraged through Asia 
Cement Service Center, GA and Management Department. Asia Cement responds to feedback by 
formulating and implementing measures, addressing residents' concerns.
Moreover, Asia Cement employees play key roles in local community development programs, 
serving as representatives in meetings and actively contributing to the community's well-being.
To mitigate operational impacts, Asia Cement's Hualien and Hsinchu plants proactively par-
ticipate in community activities, generously supporting cultural events, education, and local re-
vitalization every year.
Asia Cement proactively understands local community and tribal needs, engaging in com-
munity service and philanthropic programs. We've set up "Asia Cement Emergency Assistance 
Application Review Principles" for emergency aid applications. Through "Asia Cement Service 
Center" and "Hualien County Asia Cement Bodhi Charity Association," we aid low-income 
households, the sick, elderly living alone, and single-parent families. In 2022, we visited 236 
households, including 289 impoverished elderly and assisted 114 emergency cases, delivering 
care and warmth to all.
Hualien is home to both Asia Cement and the local people. Therefore, Asia Cement has 
always put paramount importance on living in harmony and prospering with the indigenous 
people in Hualien.Regarding the water use problem of Ayu tribe located at the bottom of the 
mining area, Asia Cement took the initiative placing a 5-ton mountain spring water tank, con-
necting 2-km pipelines to each household and installing the maintenance measures including 
time-controlled water supply, water level monitoring and video recording monitoring, a total 
of 52 households were benefited from it.
Since 1991, the employees of Asia Cement Hualien Plant took the initiative to autonomously conduct a personal 
tribal charity activity, and then more and more partners who had the same thoughts joined the event later.  Hence, in 
2005, a Hualien County Asia Cement Bodhi Charity Association was established and completed the legal registration.  
Currently, the members include 116 employees and 27 subcontractors, they took the initiative to understand and care 
the disadvantaged residents, supported 25 residents and 5 social welfare groups for a long time.
NOTE

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
122
122
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Mobile supermarket
Tribal culture and health stations
Keep on giving pandemic care despite the ease 
of the pandemic
Show consideration to the villagers by moving the 
hypermarket to the tribe
Support the health of the elderly, Sponsor tribal culture 
and health stations
Assisting to Conduct Tribal Leisure Contests and 
Culture Inheritance Activitie
As a regional enterprise, the Hualien plant of Asia Cement spares no effort in providing 
logistics and supply services. Since the outbreak of the pandemic, it has been transporting 
bleach and a diluted disinfectant solution to the Hualien County government, Xiulin Township 
Office, and the surrounding villages for their use. It used to set up testing stations to help the 
tribe rid of the pandemic. Even up to now, it continues to provide disinfectant at the service 
center free of charge, at the disposal of tribal residents. This service is still in place even when 
the pandemic has eased nowadays. Asia Cement’s Hualien Factory donated 1,589 barrels of 
disinfectant, bleach, and alcohol, that’s about 32,000 liters, in 2022. In the past three years, 
it donated a total of 3,550 barrels, that’s about 71,000 liters, of materials to assist Hualien in 
local epidemic prevention.
Asia Cement has always placed the utmost importance on being friendly to neighbors and 
upholding its corporate social responsibilities. Asia Cement is responsible for the protection of 
its employees and contractors, as well as all tribal family members, including the Fushi village, 
and to improve the health and well-being of the community.
The Bsngan tribe in the Xilin Township in Hualien County is situated in an area of 
a very remote location. It takes local residents at least one hour by car for a round trip to/
from Hualien, where they buy daily necessities, which is quite inconvenient. In response, the 
Asia Cement teamed up with the whole-seller of the group to open a mobile supermarket, by 
directly transferring the hyper-market to the square of the tribal activity center. This way, 
residents who would like to shop can easily access the area on foot or by motorcycle.
Asia Cement held 3 mobile supermarket events in 2022. The third event, which was held 
on the weekend before Typhoon Hinnamnor hit, exhibited as many as a thousand kinds of 
products, including fresh fruits and vegetables, frozen seafood, household groceries, groceries 
and hardware, clothing and bedding, seasonal home appliances, etc, in addition to a special 
area for the Mid-Autumn Festival for the occasion of upcoming festival. This way, individuals 
could prepare supplies both for typhoon days and for the festival simultaneously.
In order to implement the policy of caring for tribal elders, the Hualien Indigenous 
Peoples Department actively advises and supports indigenous associations in seeking the 
establishment of more cultural and health stations from the Council of Indigenous Peoples of 
the central government. The Hualien Xiulin Bsngan Tribal Cultural and Health Station opened 
in September 2022. In order to provide comfortable space in cultural and health stations for 
the elderly in the tribe, Asia Cement sponsored the Bsngan Cultural and Health Station to 
improve the quality of care services for the local elders, and in doing so helped build a healthy 
and happy city.
In addition to joining tribal meetings or associations to conduct important festival 
activities for promoting the inheritance of indigenous culture, Asia Cement also supported 
and sponsored tribal sporting events to allow the sports masters in the tribe demonstrate their 
talents.  It was expected to create the team cohesiveness through sports events. Furthermore, 
the Company provided resources and assistances to the music classrooms established by the 
tribe and the traditional dancing club in the school, with the intension of applying the company 
resources to allow indigenous children gaining more confidence, to show their inherited talents 
to outside and to build the dreams for their future.
Donating disinfectant
Mobile supermarket
122
Social Inclusion
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
123
123
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
The most direct way of taking care of local indigenous friends by Asia Cement Hualien 
Plant is providing job opportunities to cultivate talents. Of all employees in the plant, 96% are 
local residents in Hualien.  According to the statistics, in 2022, 33% of the total in the plant are 
indigenous employees (48% in the subcontractors); within the newly hired, 29% are indigenous 
people. Currently, the highest position taking by indigenous people is the vice plant manager, 
a supervisor ranked at the third highest position in the plant.
Providing Job Opportunities to Cultivate Local Talents
Type of Personnel
Total 
302
1,041
1,343
289
840
1,129
96%
81%
84%
99
496
595
33%
48%
44%
Employees
Contractors
Total
Local Residents
Indigenous People
 Number            Percentage
 Number             Percentage
In 2022, not any indigenous 
people’s rights being infringed.
The local area is defined as the area within Hualien County.
Asia Cement created a contractors’ employee data management system to manage the occupational health and safety 
of all personnel working in the area controlled and managed by Asia Cement. The identities of indigenous employees 
hired by contractors were extracted and compiled from this system. The number of collaborative manufacturers is the 
actual number of people entering the factory in 2022.
The high ranking supervisors are defined as the employees above the 11th grade.
In 2022, a total of 22 people applied for jobs through Asia Cement Service Center among which 9 applicants were hired 
to become employees after passing interviews, 6 applicants did not show up after being informed for interviews, another 
7 applicants did not match the jobs with their personal willingness.
NOTE1
NOTE2
NOTE3
NOTE4
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
124
124
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
3.3.2 Support Education for Indigenous Youth
Promote Tribal Education
Shuolin Village “Small Sun” Learning Class
After-school Tutoring for the 
Students in Mid Fushi Village
Join hands with National Taiwan University to 
a fundamental program course
Introduce Boyo Foundation for After-school Tutoring
Enriching the minds of rural children
Asia Cement highly values the education for indigenous stu-
dents, since 2015, it continues supporting the establishment of af-
ter-school tutoring classes to provide a safe learning environment 
for students after school.  The teachers of the tutoring classes help 
children to keep up with the progress of the study at school and 
offer talent and skill lectures or small scale group games to them. 
They also prepare some light meals to well-care students after 
school, hence, the burden of parents can be reduced.
In 2022, Asia Cement sponsored after-school tutoring for chil-
dren from 6 primary and junior high school and 1 summer camp 
for an indigenous language-speaking school, hoping to provide 
children in rural areas with a safe and pleasant environment to 
continue learning and expanding their knowledge.
“Small Sun” Learning Class in Shuolin Village was established 
by a teacher, Lin Shu.  She was a professional nurse originally 
who suffered from an amputation in a car accident, an angel with 
broken wings. Somehow she still devoted her love into the tribe 
by calling for volunteers offering after-school tutoring to children 
under poverty line.  In addition, she used the spare time to visit 
the disadvantaged homes and elderly living alone. Asia Cement 
was moved by her selfless dedication and in term sponsored the 
operation of this tutoring class since 2018 by providing the sup-
port of logistics including  repairing classroom and offering meals 
to allow children gaining better learning and growth leading to a 
bright future.
Asia Cement cooperated with Shuolin Township Fushi Com-
munity Development Association and Fushi Guarding Saba Asso-
ciation to provide after-school tutoring class in Mid Fushi since 
2017, so that chidren could have a safe and comfortable space to 
continue learning after school.  The teachers in the class guide 
and help students to finish homeworks, as a result, enhancing the 
willingness of studying.
Since 2022, Asia Cement has been cooperating with the Alum-
ni Association of NTU School of Professional Education and Con-
tinuing Studies to introduce the "Programming Koshien" project, 
under which the "Scratch" programming education course devel-
oped by the MIT Media Lab was given to ten remote elementary 
schools in Hualien County. Through the online teaching system, 
children in grades 3 to 6 were allowed to "learn while playing" with 
programming; this helped them develop computational thinking, 
stimulate learning potential, and strengthen logical thinking skills. 
Through this, children won't be set back due to the urban-rural 
separation. More than 300 schoolchildren have benefited so far.
Starting from 2018, through the introduction of Asia Cement, 
Boyo Social Welfare Foundation established an after-school tu-
toring class in Fushi Elementary School providing another learn-
ing platform to the disadvantaged students or students behind in 
the studies in four schools including Fushi, Hsincheng, Shuolina 
and Jenmei Elementary Schools. It is another learning platform to 
compensate the lecturing step by step for the purpose of reducing 
frustrations and difficulties encountered by children when study-
ing at school and their confidence of learning can be enhanced. 
Hence, the path of children’s learning is no longer bumpy, they 
can bring hope back to home so that parents can feel more at ease. 
In the spring of 2023, for the first time, Asia Cement and re-
nowned documentary production and broadcasting team "Spot-
link Cinema" joined forces to organize the "Inspiring Life Film 
Festival" in five elementary schools in Xincheng Township and 
Xiulin Township, Hualien County. In doing so, we hope the doc-
umentaries broadcast would inspire children to expand their life 
experience and create rich imagination and values. This is the im-
plementation of Asia Cement’s long-term commitment: be neigh-
borly and prosper together.
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
125
125
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Cement industrial chain realizing the link between 
industry and academic sector
It has been a long time now that Asia Cement and its subsidiary Ya Tung Ready-
Mixed Concrete open their facilities for the visits of academic groups.  During the visits 
they present in detail the manufacturing process operation and technology realization.  
All employees have received professional training from the companies and cumulated 
sufficient work experiences, hence, competent to carry out the work.  They are able to 
allow students to understand how to apply the knowledge learned from classroom to 
the actual operation. Asia Cement and Ya Tung Ready-Mixed Concrete also donated 
cement, coarse sand and concrete to students for exercises and tests in the classroom.  
The organizational culture of contributing back to the society from enterprises is cre-
ated through the inheritage of knowledges.
3.3.3 Integrated Community Development
Endeavoring to the integrated community development 
for local communities
In recent years Asia Cement takes the responsibilities of caring beach, windbreak, road 
lamps, road trees, parks, phoenix trees on Tai #9 provincial road, Tai #3 romantic provincial 
road, in the hope of making some devotion to this piece of land.
Asia Cement’s Hualien Plant adopted the windbreak protection forest at No.2617 in Shun'an Village, 
Xincheng Township, Hualien; the forest spans an area of more than 43 hectares; it also assisted Shun 
An Fishing Farm to clean up the beach, which is about 1 km long and 20 meters wide. Asia Cement staff 
looked after the windbreak forest on twelve occasions, and cleaned the beach twelve times.
Asia Cement Hualien Plant irregularly checks the water drainage facilities in the tribe based on the 
forcast of Weather Bureau or the actual weather condition and cleans leaves and silt on the ground in 
order to have a smooth water drainage.  If necessary, the Company will dispatch large shovel truck to 
help removing the fallen trees on roads to allow smooth traffic flows for tribal residents.
Asia Cement’s Hualien Plant assisted in the maintenance and cleaning of the area surrounding Hualien 
County Avenue No.5 in Xincheng Township for a distance of about 1 kilometer.
Asia Cement’s Hualien Plant was awarded the "2022 Annual Landscape Management and Maintenance 
Excellence Award" by the Hualien County Government.
A powerful earthquake struck Fuli Township, Hualien County on September 9, 2022. Asia Cement and its 
affiliated companies rapidly put together nearly 2,000 items of supplies and gave them to villagers and 
repairers, hoping that normal life could resume as soon as possible.
Since 2003, Asia Cement Hsinchu Plant has joined the program of adopting enterprise roads in Hsinchu 
county.  For 19 years now the Plant has been assisting Henshan Township office where the Plant is locat-
ed and Hsinchu County government to maintain and clean provincial Tai #3 road in order to provide a 
clean city and a romantic Tai #3 road to local residents.
For the purpose of helping students to adapt to workplaces and to set directions for their 
career as early as possible, Ya Tung Ready-Mixed Concrete non-routinely arranges near-
by schools to visit its facility to share the latest concrete technique.  In 2022, a total of 77 
students from 2 schools in 6 rounds visited the facility, 4 schools were provided concrete 
experimental material and sites free-of-charge to promote the mood of research through 
the interchange and to enhance the quality of domestic talents in the construction industry.
Asia Cement Hualien Plant and Hsinchenshan mining site were opened for the visits 
by academic groups. The topics of mining site geographical lectures, natural resources 
and environmental lectures, material and resource engineering were presented during 
the visits. In 2022, 28 factory and mine observations sessions were held with 1,138 per-
sons participating,  who are environmental education lecturers and learners .
Together with 11 students from 5 departments of Asia Eastern University of Science 
and Technology, including the Information Management Department, Communication 
Engineering Department, and Industrial and Commercial Design Department, Asia 
Cement launched 11 industry-university cooperation projects covering themes like 
information communication and product development.
✓
✓
✓
✓
✓
✓
✓
✓
✓
Hualien Plant maintains wind break forest and cleaning 
beaches
NTU teachers and students from visited Ya Tung 
Ready-Mixed Concrete Technology Research 
Center
Going around and checking water drainage facilities in 
the tribe before heavy rains
Going around and checking water drainage facilities in 
the tribe before heavy rains
Contributing materials to victims of the violent 
earthquake jolting Fuli
Donghua University 
geological visit
Sharing Asia Cement’s ESG 
experience at National Taipei 
University of Business
Multifaceted Ecological Environment Education
Asia Cement has dedicated to ecological environment education for many years.  It provides 
comfortable places free of charge and superior teaching quality of multifaceted environmental 
education through practical actions taken by the Plant, mining site and eco-park.  In the past 
years, the Company has received numerous compliments from domestic and foreign institutes, 
schools and public visitors.  Please refer to Section 3.4 for the details of implementation.
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
126
126
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Asia Cement is wholeheartedly contributing back to the local communities with the funding 
of supporting the community activities ranked at the top. It aggressively drives all operation-
al sites to participate the community events and to care the development of the communities. 
Through Asia Cement Service Center and Hualien Plant to perform the caring to the disadvan-
taged in the community, the Company officially organized the “Hualien County Asia Cement 
Bodhi Charity Association” to proactively undertake local community caring. The total expenses 
of Asia Cement and its subsidiaries for socal care and integrated community development in 2022 
summed up to NT$66,940,000.
3.3.4  Corporate citizen and charity
5,532 
493
388 
125 
10
Feedback/Participating community 
activities/ Local volunteer services
Eco-environment protection
Donating supplies
3
83%
7%
146
Others
2%
6%
0%
2%
Culture/Education/Art activities
(Including local revitalization and 
community development)
Donation/Participating the disadvan-
taged groups(Including philanthropic 
programs)
Expenses for Social Aspect in 2022 (N$10,000)
The eco-environmental protection included eco-park eco-environmental education, the greenry of community 
schools and ecological construction.
The volunteer services are the community services initiated by Asia Cement including cleaning and maintaining the 
environment of Hualien local institutes and community, cleaning beach, repairing community houses, supplying 
mountain spring water, etc. (personal volunteers not included), taking hourly-wage (the average salaries of the full 
time employee except supervisors) to estimate the monetary value. 
NOTE1
NOTE2
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
127
127
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
3.4 Eco-environmental Education
Management of Material Topics
Scope of Significant 
Influence of impact
Indirect economic 
impact (part)
Sustainable environ-
mental education
Asia Cement aggressively built a green sustainable homeland, it utilized 
the unique mining mountain vegetation greenery technique in Hualien Plant 
to carry out ex situ conservation and constructed an “Asia Cement Ecological 
Park”, the first environmental eco-classroom in cement industry, with 
the intention of spreading the awareness of sustainability and the power of 
actions, contributing its effort to sustainable ecology on the Earth.
Driving multifaceted environmental education through the 
Plant, mining site and eco-park, aiming at different types of people 
to formulate teaching and management programs, providing free 
and rich experiencing of sustainable environment education to 
visitors and users of social media audio and video platforms, and 
carrying out the planning of management and teaching quality 
improvement by way of visitors’ interacions and feedback.
1
1
1
2
3
4
5
6
3
4
2
2
Asia Cement’s Eco-Park is composed of three areas including 
butterfly ecological park, stick insect special zone and leisure for-
est garden to provide a superior environment educational place 
which is suitable for all types and all age groups of people.
Continued to implement the program of rooting eco-environ-
mental education in campuses.
Begin to implement citizen scientist training program since 2021, 
the targets of training including employees, family members of 
employees, tribal community residents and anybody who is inter-
ested to become seeds for promoting ecological education.
Sequentially upload the films of actual ecological status and de-
scriptions of the Park to social media audio video platform since 
2021, to allow people sense the profound and fancination of the 
nature during the pandemic period.
Promoting Citizen Scientist Training since 2021 and Citizen Sci-
entist 2.0 Empowerment Training Course in 2022. The targets of 
training including employees, family members of employees, trib-
al community residents and anybody who is interested to become 
seeds for promoting ecological education.
Sequentially upload the films of actual ecological status and de-
scriptions of the Park to social media audio video platform since 
2021, to allow people sense the profound and fascination of the 
nature during the pandemic period.
Review the quality of visiting and lecturing based on the numbers of visitors, interactions and feedback sheets.
Plan to perform an effective evaluation based on the status of implementing the management of Eco-park.
13.97 times of benefit was generated based on the SROI evaluation (the evaluation results of 2022 as the baseline).
Continues to trace the status of implementation and the level of reaching goals through Corporate Sustainability 
Promotion Committee and its workforce.
Environmnetal education visitors and users of social media audio and video platforms appreciated and recognized the 
content of Asia Cement’s eco-environmental education.
Considering the risk of infection during COVID-19 pandemic, Asia Cement’s Eco-Park is not opened to the public 
during the pandemic alert period.  In 2022, the official website of Eco-Park provided ecological information which was 
viewed by more than 500,000 viewers, more tham 1 million exposures on the video of ecological status and descrip-
tions of the Park.
Continues to trace the status of implementation and the level of reaching goals through Corporate Sustainability Promo-
tion Committee and its workforce.
Evaluation method
Effectiveness of the actions
Method of evaluation
Practical action items
Providing free ecological park and network platform environmental 
eco-education and presentations to allow the seeds of sustainability 
spreading for deep plowing and germination.
Commitments
Providing rich experiencing of sustainable environment education to visi-
tors and users of social media audio and video platforms.
Index and target
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
2004
2014
An award of excellent 
environmental education 
Receiving Social Inclusion Award from 
Taiwan Sustainable Energy Foundation 
Received the “Green Leadership 
Category” of “Asia Responsible 
Enterprise Award (AREA)”
2018、2019
2019
Hualien County Excellence Award of The Eighth 
National Environmental Education Award
Continued local
Community development.
2019~2020
2021
2012
2013
2017
2018
2019
Future
Tribal community 
integrated development
2019
2022
Pre-planning
Stage 1 opening
Expaning  the 
opening
Future sustainable 
planning
Ecological education 
expanded to 
the whole Taiwan
Constructing an Asia Cement 
Leasure Park
Creating a phoenix tree forest
Building an Asia Cement 
butterfly net
Building a large butterfly 
screen room
Creating a stick insect small 
zone
Creating an eco-park blog
Quailfied environmental 
educators
Planning and opening the 
visits to park
Renovating the large butterfly 
screen room
Building a butterfly breeding 
room
Dedicated eco-park website
Creating a stick insect special 
area 
Performing SROI analysis and 
performance verification of 
eco-environmental education
In 2021~2022, the live eco-videos of 
the park and their explanations allow 
the public to learn in depth, without 
being restricted by time or space, and 
gain more than one million views 
each year.
Creation of 8 butterfly habitats or 
provision of technical guidance in 
2022
Taiwan Pearl Project in 2020~2022
2021 Citizen Scientist Training 
Program, 2022 Citizen Scientist 2.0 
Empowerment Training Course
Taiwan Popular Science Round-Is-
land Train in 2020 and 2022
In 2019~2020, the 'Asia Cement 
Ecological Park Exhibition Tourna-
ment' was held in 7 counties and 
cities over the course of 353 days. and 
the 2022 Stick Insect Environmental 
Education Train toured for 2 days.
Hualien County Government's 
Autumn Feast, an environmental 
education promotional event
Taiwan Popular Science 
Round-Island Train 
Asia Cement Ecological Park Exhibition 
Tournament' was held in 7 counties and 
cities over the course of 353 days. and the 
2022 Stick Insect Environmental Education 
Train toured for 2 days
Social Inclusion
128
128
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
129
129
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Asia Cement actively builds a green and sustainable homeland. It not only attaches impor-
tance to mine rehabilitation and promotes net zero carbon emissions, but also promotes envi-
ronmental awareness at an educational level, hoping to contribute to environmental education. 
Asia Cement had created an educational program that encourages the mutually beneficial re-
lationship of production, life, and ecology. It independently developed learning resources from 
three aspects, namely, planta, mines, and parks, to improve learning effectiveness. In this way, 
learners can easily gain a deep understanding in various ways, and then implement sustainable 
actions independently.
Asia Cement provides a wealth of knowledge to visitors with its top-notch and comprehensive explanations, as well as its passionate approach. The good reputation has gradually led more insti-
tutions, schools and industries to request a visit to gain insight into issues like sustainable mines, circular economy, net zero emissions, ecological environment education, etc. All visitors praised 
Asia Cement highly after actually seeing and comprehending its practices. Asia Cement takes action concerning climate change and keeps advocating the idea of sustainability, so that the public 
can gain a better understanding of net zero emissions and sustainable living.
3.4.1 Sustainable environment education endeavors
Plant
Mine
Park
Exchange of opinions on the cement and 
concrete industry's net-zero path and car-
bon reduction technology among the indus-
try, government, academic, and research 
and development centers, so as to progress 
towards net zero on a national scale.
The unique mine greening technology and 
technique can restore 99% of the original for-
est level in 18 years, making Asia Cement a 
global paradigm of sustainable mines which 
domestic and foreign peers frequently visit.
Promote the dual-mode circular economy 
model of substituting raw materials and 
fuels, so as to reclaim and reuse misplaced 
resources.
Our no-feel blasting method has the lowest 
vibration value in the world. Asia Cement is 
a long-standing professional lecturer in the 
field of domestic mining vibration control, 
and has opened a mine for practical train-
ing. The mining area has been utilized as a 
learning environment for the protection of 
soil and water on a sloped surface. Relevant 
courses are in place, so as to facilitate the 
understanding as to how to strike a balance 
between mining development and environ-
mental protection, thereby facilitating the 
sustainable use of environmental resources.
Promote the production of low-carbon ce-
ment by replacing Portland cement with 
Portland-limestone cement for construc-
tion use and Masonry cement for masonry 
use, so as to reduce the carbon emissions of 
the construction industry.
Asia Cement mines and engages in produc-
tion in a way that has the lowest impact on 
the environment. Asia Cement’s mine was 
the first one in the country to have estab-
lished a service center at the foot of mine and 
obtained consent of the indigenous people 
through consultation, to assist regional revi-
talization so as to prosper together with the 
local people.
In order to build a complete ecological environment education park, Asia Cement used its 
unique mine greening technology to create a three-hectare Asia Cement Ecological Park. In ad-
dition, by leveraging its own low-carbon, recycling cement manufacturing plant and sustainable 
mines, it has created one of the highest quality environmental and ecological education premises 
in Taiwan. As an ecological and environmental education base, Every year, people from all back-
grounds and lifestyles visit the area to gain knowledge on sustainable living.
Net zero 
carbon 
emissions
Greening
Circular 
economy
Blasting 
vibration and 
water and soil 
conservation
Low-carbon 
cement
Prosper 
together with 
the locals
The biggest privately-run butterfly eco-park 
in Taiwan with approximately 35 species 
of frequenctly seen butterflies.  A butterfly 
breeding room was built and the breeding 
and incubation were evaluated according 
to the environmental loading capacity of 
the park.  In addition, a naturally –opened 
habitat was created to provide a survival 
environment suitable for butterfly Troides 
Aeacus, a third-class national conservation 
species. The conservation species of butter-
fly are often seen flying around the park. 
A closed-type stick insects screening room 
was built to incubate several tens of local and 
foreign stick insects. Since 2020, five species 
of native stick insects were locally collected 
and reproduced to allow visitors learn more 
local great pretenders.
A native plant garden with up to 250 species 
was built, the species covering the ones from 
closer to sea level to mountain plants with 
the height of 3,000 meters.  The plants were 
planted in separate areas by way of scientific 
phytotaxonomy to separate their catogeo-
ry.  It is convenient to observe the features 
and differences of the plants.  For the gene-
al public who like to understand the native 
plants in Taiwan, offshore islands and differ-
ent altitudes, this garden is a very good place 
for observation and teaching free of charge.
Butterfly 
Eco-park
Stick insect 
special 
zone
Leisure 
Garden
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
130
130
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Asia Cement’s ecological environment education service
On-site visit to an ecological education environment
Asia Cement’s environmental education premises mainly consists of three parts: the cement 
manufacturing plant, the ecological park, the mine visit and briefing. The ecological park has 
8 environmental education guides, 5 commentary volunteers, 8 environmental education site 
managers, and 3 executive supervisors. In addition, four methods of promoting environmental 
education are available to be tailored to different levels of service, thereby providing in-depth 
and extensive ecological environment education to the entire public.
Asia Cement is open to ecological environment education visits and provides top-notch guide 
services. It keeps on engaging and educating indigenous locals as guides. Furthermore, it has also 
invited 5 volunteers who have extensive experience in giving guided tours at national parks and 
the Forestry Bureau, to act as volunteer guides and share their expertise, thereby improving the 
teaching quality of park guides. In addition, the ecological park started accepting bookings for 
English language guided tours in January 2023 to promote Asia Cement’s sustainable ecological 
environment education to foreign visitors.
181,226 individuals have engaged in on-site learning sessions since 2013.  As a result of the 
COVID-19 epidemic, the park was temporarily closed during the control period. In 2022, partici-
pants of environmental education services totaled 4,970 . The duration of environmental educa-
tion for varying types of visitors ranges from 1 to 4 hours. In this regard, the number of learning 
hours totaled 11,992 in 2022.
Asia Cement keeps expanding the capacity of environmental education in the Eco-Park year 
after year. The facilities in the Park are increased and upgraded steadily for the purpose of build-
ing a superior environmental education site in Eastern Taiwan. In 2022, a total of NT$4,854,000 
was invested into the presentations and maintenance manpower of the Park. In addition, a total of 
NT$76,000 was invested for the space arrangement optimization and adjustment, the grand total 
fund invested into eco-environmental education was NT$4,930,000.
On-site observation and explanation provided to visiting students or professional 
teachers.
Build online database and video resources on the official website, and make them 
available for search regardless of time and space.
Called upon by different institutions and schools to explain and provide technical aid.
Train citizen scientists and seed teachers to disperse educational enthusiasm.
✓
✓
✓
✓
General public
Tribal community 
residents
No. of sessions
142        2,384  
    2,384 
Total learning 
hours (hours)
No. of visitors
No. of sessions
   77  
2,387        9,011 
Total learning 
hours (hours)
No. of visitors
No. of sessions
   5          199  
      597 
Total learning 
hours (hours)
No. of visitors
Total No. of sessions 224  No. of visitors 4,970  
 Total learning hours (hours)11,992 
Learners of environmental 
education
 Peope
Cumulated 
number of people  
200,000
150,000
100,000
50,000
-
 31,708 
 79,360 
Year
2019
2020
2021
2022
  20,229 
  176,259 
   4,970 
   181,229 
  76,670 
  156,030 
Number of peope in 
the year     
Targeted 
cumulation
Number of people receiving the service of Asia Cement’s environmental education(
Visitd by the Technical Committee and 
Circular Economy Promotion Group 
of the Taiwan Cement Manufacturers' 
Association
Visitd by the Department of 
Construction Engineering, National 
Taiwan University of Science and 
Technology
Visitd by Tzu Chi University SDG Center 
to gain insight into implementation of 
SDGs
Environmental education field trip by 
Hualien International School
A plant visitd by participants of the EMBA 
program of National Taipei University of 
Business
China Youth Corps Tour of Brightness for 
Physically Challenged Friends
In 2018, Eco-Park was extended and reopened, the number of visitors was largely increased; in 2021 and 2022, Asia 
Cement Eco-Park was temporarily closed during the control period of COVID-19 pandemic.
NOTE
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
131
131
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
An ecological database is created in the blog to introduce the butterflies, stick insects 
and native plants cultivated in Asia Cement ecological park.  It also includes the habits 
of each species of butterfly and stick insect, as well as the pictures of dwellings in the 
eco-park, hence, visitors can view the related information on the blog of the eco-park 
after visiting. Since the time of visiting is different, the blog is able to comprehensively 
introduce the forms of butterflies from egg, larva to adult.  For native plants, they are also 
comprehensively introduced by the pictures of the tree shapes, buds and fruits. Visitors 
are able to gain deep understanding about the eco-system.
The latest information and news are provided by the official website, the ecological 
knowledges at each corner of our park are converted into funny and vivid daily stories 
sharing with everyone.  Hence, both adults and children are able to enjoy and sense the 
beautiful eco-environment in Hualien on their computers or mobile phones. The official 
website was installed in September of 2018 and browsed by a total of 1,500,000 visitors by 
the end of 2022, a highly popular website.
Park ecological database and videos providing a comprehensive learning experience, 
free from the constraints of time and location
Asia Cement began uploading live ecological videos from the park to social media 
2020. Commencing in 2021, updates have been regularly pushed and disseminated on 
social media and in Line groups. This allows everyone to gain ecological knowledge, and 
to experience the wonders of the nature in an interesting and relaxed way, even during a 
pandemic period.
By the end of 2022, the Asia Cement’s ecological park already had 214 You-Tube vide-
os, with 57,633 views; it had 82 FB posts, with 1,968,715 views by 1,536,873 contacts. This 
signifies Asia Cement’s continuous efforts in sowing the seed of sustainability hope, and 
the germination of the seeds.
A mother butterfly lays hundreds of eggs, which can be 
categorized into two types:
Single-egg production: One egg laid at one time
Cluster production: Dozens of eggs laid at one time
This video presents an overview of the cluster-production 
mother common grass yellow. Owing to the necessity of 
delivering a multitude of babies consecutively, the common 
grass yellow stays on the leave for a long while. The process 
is remarkably challenging because every so often, male 
butterflies will buzz around making a nuisance of 
themselves, and the branches and leaves will visibly shake 
whenever the wind is strong. Faced with these interruptions, 
the mother common grass yellow can only carry on the 
responsibility for reproduction in a serene and tranquil 
manner.
As the change from spring to summer takes place, yellow 
paper wasps enter their production period. Presently, if you 
visit the Asia Cement Ecological Park, you can easily spot 
them. According to Asia Cement's ecological experts, yellow 
paper wasps are a member of the "vespidae" family. The hive 
is roughly the size of a clenched hand and situated within the 
branches of trees. Therefore, our gardening partners take 
great caution when trimming branches and foliage during this 
time of year, to prevent coming into contact with the hive and 
being attacked.
Asia Cement's specialists also elucidated that the larvae of the 
yellow paper wasp can be described as "meat lovers." 
Therefore, yellow paper wasps hunt a caterpillar, and crush it 
and cut it into a meat ball, which they bring back to a beehive 
to feed their babies.
This time, the ecological experts witnessed firsthand in the 
park the yellow paper wasps molding meat balls from the 
chrysalis of a common Mormon butterfly. It is unfortunate 
that this common Mormon butterfly will never reach 
maturity, but that is the way of the nature, where one thing 
feeds on another to achieve sustainable ecological balance.
An uncommon 
photograph snapped!
Every week we drop fresh videos about 
Asia 
Cement's 
Ecological 
Park. 
Fingers crossed that everyone can 
soak up some natural vibes through 
videos despite the epidemic. Swing by 
as much as you can!
Asia Cement aids in deepening 
ecological awareness in the 
post-pandemic era! Eager to uncover 
more ecological enigmas? Visit the Asia 
Cement Ecological Park's official 
website and be pleasantly surprised!
https://accpark.org/
What's the location? Hit 
me with the address!
Your guide was so clear 
and to the point, thanks 
for passing on your 
knowledge! I love it!
214 videos
A total of 82 push posts
1,968,715 exposures
1,536,873 people touched
57,633  views
By the end of 2022
Ecological park 
official website
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
132
132
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
In order to increase the capacity of teaching, Asia Cement has set out teacher training 
programs tailored to different learners and subjects. The ongoing programs include "Citizen 
Scientist Training", and "Seed Teachers Training for Butterfly Habitat Creation". In 2023, Asia 
Cement plans to add the "Seed Teacher Training for Stick Insect Survey". Should there be any 
training needs from government agencies and organizations during this period, Asia Cement 
will be available to provide the necessary assistance.
In 2021, Asia Cement launched Citizen Scientist Training Program, the targets of training 
included employees, family members of employees, tribal community residents and anybody 
who was interested.  The starting point of learning and training was at Eco-Park and the pur-
pose was to enhance the sensitivity of learners to the nature, so that when the learners came 
back to the community or the tribe, they could be more powerful and sensitive in sensing and 
feeling the surrounding natural environment, internalizing the faith of maintaining environ-
ment and promoting protection and further turing into the seeds of promoting ecological 
education.  
Training was given by section chief Lan and a total of 5 volunteer commentators. A total of 
7 employees, 3 tribal residents, and 7 interested people participated in the training of citizen 
scientists. In 2022, we persisted to provide multiple training courses to empower learners and 
elevate their natural observation power. In the future we plan to continue training and in-
crease the number of candidates in order to increase awareness of sustainable development.
Butterfly Habitat 
Construction SOP 
and Consulting 
Service
Training and empowerment courses
Provide institutions and schools with technical support
Train citizen scientists and seed teachers to disperse educational enthusiasm
Program of training citizen scientists 2.0
In days gone by, a great many government organizations and educational institutions 
constructed butterfly gardens. It is a sorrow that they were neglected due to lack of manage-
ment for various reasons. Being aware of this, in 2022, Asia Cement’s Environmental Educa-
tion Ecological Team provided advice and support to applicants, as well as technical training 
in the construction and operation of the butterfly gardens. Those applicants were gathered in 
the park to take a class and then led through a rich program that included: a prior biological 
survey; the intended results; a selection of suitable nectar sources for butterflies; SOP details 
for growing seedlings and transplanting them to pots; the method for creating and main-
taining habitats; the challenges that will be encountered during implementation; and issues 
requiring joint efforts of each unit and solutions thereto. They were allowed to ask questions 
about implementation problems on-site as needed.
As a responsible mentor, Asia Cement welcomes any problems from the protege. Only by 
cultivating independent management capabilities can we truly create sustainable butterfly 
gardens in various places. Those whose conditions are not suitable for construction can also 
get advice in advance to avoid wasting resources, lest the construction of a butterfly park 
becomes a one-time activity. In 2022, Asia Cement conducted in-depth tutoring in 6 private 
and public butterfly parks, with a total of 90 persons being tutored.
Operations Management Teaching
Hualien County Environmental 
Education Ambassador Training
Encourage learners to 
return to the campus and 
community, and use the 
power as a group to create 
a butterfly habitat and 
home for butterflies
Outdoor commentary
Taoyuan City Environmental Resources 
On-site implementation
Citizen scientists training
Look around the campus and the 
community to see which plants and 
trees attract butterflies.
Discuss
Which plants 
and trees to 
use? What are 
the best nec-
tar-producing 
plants?
Location, scale?  
Consensus
 Work in shifts
Records
Flora records, 
butterfly growth
records
Field 
survey
Manage-
ment and 
rearing
Environ-
mental ed-
ucation
Establishment of ex-
planatory boards and 
ecological education
Butterfly Habitat 
Construction SOP 
and Consulting 
Service
Photography skilles and site practicing
Plants introduction in the native botanical garden
Open countryside investigation and training, insects investigation
Plants classification in the native botanical garden
The practical content of environmental education carried out in Eco-Park
Teaching on mammalian ecological survey
Mammal survey - mine field training
✓
✓
✓
✓
✓
✓
✓
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
133
133
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
A story of changing to positive 
directiontion- Interview of People
Eco-environmental education endeavors affirmed by all 
walks of life
In the park, a QR Code for a learning feedback sheet can be found. The sheet features Q&A 
questions for the knowledge learned, satisfaction surveys, and feedback suggestions. The sheet is 
available for on-site visitors to complete and evaluate their understanding of what they learned 
that day. A total of 484 learning feedback sheets were recovered in 2022, all giving affirmation to 
Asia Cement’s passionate interactive teaching! This deeply touched the colleagues and volunteer 
commentators. In the future we will provide high quality environmental education to all people, 
and In the future we will spread seeds of a sustainable hope that will be 10 times more effective, 
so as to achieve the sustainable development mission of "creating a sustainable green home".
Thanks to the instructor who introduced butter-
flies, stick insects, and the ecology of a park 
with great attention to detail. I'd never seen that 
many butterflies so close before. We and the 
kids have gotten a ton out of it. The Asia 
Cement Ecological Park is so cool, it's worth 
another trip, for sure!
This is a very good 
g u i d e d  t o u r  
through the park, 
which is main-
tained with great 
care. It teaches 
people about why 
the natural world 
is so important. It's 
a fun spot to go 
with your folks and 
little ones.
You can do tons of 
cool stuff and get an 
education on butter-
flies and stick insects 
- awesome! I'll come 
back again soon.
People tend to lose 
track of time when 
they're at the eco-
logical park. The 
guide is an abso-
lute expert. I think 
m o r e  t i m e  i s  
needed.
Mr.Hong
Mr. Chuang
Ms. Lin
Mr. Chang
Ms. Chen
We appreciate 
you furnishing 
a n  e x c e l l e n t  
ecological set-
ting for students 
to learn.
A total of 484 learning feedback sheets were recovered in 2022
Interview with General Affairs Team Specialis Tzu Le Ho
Since its expansion in 2018 and 
its re-opening, Asia Cement has been 
a favorite of all people. The straight-
forward explanations of ecological 
knowledge, combined with the unique 
live videos, keep visitors lingering and 
forgetting to leave. In addition to giv-
ing commentary externally, one of the 
most significant duties of our butter-
fly fathers and stick insect mothers 
involves propagating insects in the 
garden. Creature species of various 
kinds possess varied habits, present-
ing a problem for our breeders.
Ho Tzu-Le, Specialist of the Office Of General Affairs, gave the instance of a 'fe-
male black Eastern Courtier' with a slim chance of success in artificial insemination: 
“Raising female black Eastern Courtier is a positive experience because the only way 
to entice them into laying eggs is to mimic outdoor environment where weevils nibble 
on curled leaves. After many attempts, we still couldn’t induce a female black Eastern 
Courtier to lay an egg on the artificially adapted leaf. Still, we will continue to exper-
iment and gain experience. Perhaps one day we can discover the secret to success.” 
Asia Cement’s Ecological Park uses the concept of translocation for habitat con-
servation, in order to further promote butterfly habitat creation in Taiwan. "The 
Ecological Park of Asia Cement is incredibly biodiverse and is a wonderful spot. A 
hospitable habitat draws more bugs to breed here. This environment also lures in 
higher-level creatures in the food chain like birds to nest and procreate. In 2022, we 
carried out seed teacher training in diverse places, particularly by conduct teaching 
exploration and professional training on butterflies or stick insects. We also provided 
assistance to institutions and schools to construct butterfly habitats. It is hoped that 
Asia Cement's hard work will bring a greater biodiversity and a widening of ecological 
services.”
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
134
134
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
A story of changing to positive 
directiontion- Interview of People
3.4.2  Investigation and restoration of local butterflies and stick insects
In 2018, Asia Cement conducted an investigation of local butterflies in the mining mountain, 
and then collected spawns of butterflies for the planning of reproduction.  Since butterflies have 
their unique genetic characteristics in different areas, the species successfully bred from the 
spawns collected from the area nearby the mining mountain were released into the local area in 
order to maintain the unique genetic characteristics of species in the area.
To gain an in-depth understanding of Taiwan's native stick insects, Asia Cement obtained 
government permission in 2020 to start surveying, collecting, recording, and relocating stick 
insects in the county for conservation purposes. Asia Cement continues to conduct monthly 
surveys of stick insects in the area of Taitung and Hualien every month. From August 2020 to 
December 2022, it cost Asia Cement the labor cost of 169 persons to conduct 36 surveys in the 
mountainous areas of Hualien County and Taichung County. A total of 767 stick insects of 8 
species were found. In doing so, we managed to record valuable local ecological information in 
eastern Taiwan.
In addition to the 8 native species in the park, Asia Cement collected and rehabilitated anoth-
er 5 species of native stick insects found in Hualien and Taitung, to afford tourists the opportunity 
to learn more about local camouflage masters!Asia Cement will continue to conduct the investi-
gation and reproduction of butterflies and stick insects, to invest resources to sequentially build 
the database of Hualien Taitung local native species, and to enrich local ecological education.
The investigation of stick insects
 New species of stick insects
The investigation of stick insects
 New species of stick insects
Discovery of new species of stick insects!
To restore native stick insects, since 2020, Asia Cement has formed a citizen scientist inves-
tigation team to conduct monthly ecological surveys of native stick insects in the Hualien Moun-
tains. Apart from the familiar native stick insects, the recent survey team also uncovered two new 
species of stick insects, one of which is currently being identified with the help of the Department 
of Entomology at National Taiwan University. The analysis of the DNA of new stick insect species 
takes a long time. The stick insects are being reared without issue in the park, and they are thriv-
ing in terms of hatching rate, growth and reproduction. The ecological park sustains a number of 
living organisms that are viewable year-round. Friends of all ages who want to know new varieties 
can visit the park in person! Those of varied ages wishing to encounter new varieties are welcome 
to visit the park in person!
Interview with General 
Affairs Team section chief 
Chen Fong Lan
Section chief Lan Chen-Feng is 
a highly esteemed ecology educator 
in Taiwan. The visitors who hear the 
ecological explanation of the teacher 
are all enthralled by the enthusiasm 
of the teacher, and they are inspired 
to take part in the conservation of the 
environment. In the light of a lack of 
information on the insects in Taiwan, he led a team of scientists in intensifying re-
search into the stick insects in the Hualien area. During the recent ecological survey, 
two types of stick insects were found, which had not yet been identified and named.
After recalling the discovery of the first species of the new insect, teacher Lan 
shared it enthusiastically. "No one spotted the new species of stick insect at first; 
they had thought that it was a small nymph found in Qingshui River. Not until it had 
grown up did people realize that it was a difference species, so they had it identi-
fied by scholars. Since the identification of new species of stick insects requires DNA 
analysis, which takes a long time, the Department of Entomology of National Taiwan 
University has given a hand to identify one of them, and the other species is still 
pending research by experts. 」
The stick insects which being studied are categorized based on their physical 
traits and may belong to the same genus of stick insects as the pink-winged stick 
insects. Before the official species name is revealed, we'll call them "Slender-necked 
stick insects". You can observe it on the video or by visiting Asia Cement's Ecological 
Park. Let's take a look at what it looks like!
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Social Inclusion
135
135
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Asia Cement expanded its eco-environmental education sites from the Eco-park to local 
schools and institutes.  It provided herbivorous and nectariferous plants to assist constructing 
butterfly eco-park and went into campus to conduct eco-environmental education, diffusing the 
long-time cumulated energy of mining mountain vegetation greenery experiences to campus for 
further sprouting.  
3.4.3 Fostering ecological awareness
Asia Cement provides its Eco-park, a natural and beautiful environment, to local institutes, 
associations and community residents for holding events. In addition to eco-environmental ed-
ucation, residents can attend community social activities to be healthier both physically and 
mentally, and more cohesive.Eco-park is able to promote the sustainable development of local 
tourism, create job opportunities and help to carry on local indigenous culture, thus, escalating 
energy and vitality for the tribe.  Asia Cement is continuously planning and implementing the 
cooperation and interactions with local community.
2022 Taiwan Bau-Tsu Project: Butterfly restoration and Troides 
magellanus conservation
Popular-science Island-round Train
Butterfly parks built by Asia Cement’s Ecological Park have always been based on the 
concept of habitat creation. It had successfully attracted the Golden Birdwing, a protected 
species, to grow there more than ten years ago. Asia Cement has a wealth of experience in 
the rehabilitation of more than 30 species of butterflies, and in park management. As ear-
ly as 2020, Professor Li Wei-Chun from the Department of Education of National Taitung 
University presided over the Ministry of Science and Technology's “Eastern District Science 
Volunteer Special Research Project ", or Taiwan Pearl Project”; Asia Cement worked with 
him to promote butterfly restoration and the conservation of the Magellan Birdwing. In 
2022, Asia Cement continued to work with Professor Li to promote butterfly conservation, 
thereby contributing to the conservation of the world-class butterfly species.
Troides magellanus is classified as endangered species and needed to conserve in Tai-
wan, it is not allowed to do ex situ conservation.  Professor Lee’s conservation strategy was 
to adopt natural restoration method in various places of Taiwan to restore its subspecies 
– Troides aeacus formosanus, to introduce and learn the rare and unique characteristics 
and ecological meaning of Troides magellanus, a special species in Lanyu Island, in order to 
arouse the attention of people to the ecological conservation of this butterfly.
In the "Taiwan Popular Science Round-the-Island Train" project promoted by the Na-
tional Science and Technology Council, the train toured around Taiwan for 5 days in 2022, 
during which 20 science fairs were held at the stations of counties and cities. In addition to 
experiencing various sciences experiment on the train, schoolchildren from all over Taiwan 
could also experience various interesting scientific activities at the station.
National Dong Hwa University, the host in the Hualien region, called upon schools, 
institutions, and businesses to join the grand event, where games were utilized to provide 
children with a profound insight into the link between technology and the environment. 
Asia Cement’s Ecological Park was also invited to the event. Led by butterfly experts and 
commentators, the Park presented the five most popular species of stick insects in the park, 
as well as the eggs, larvae, and pupae of eight butterflies species. Meanwhile, indigenous 
flora like guava trees, grapefruit trees, Taiwan hackberry, etc. were erected on-site, allowing 
children of all ages to closely observe the living habits of butterflies and stick insects, and to 
better understand the wonderful mysteries of natural ecology.
This marks the third time Asia Cement has joined the much-loved science train activ-
ity. Over 600 individuals were present at Hualien Station for the activity. Students from all 
around the island visited Hualien to learn about ecological teaching, and they brought a 
great deal of knowledge home. Not only the students took part in the activity, but also tour-
ists who walked by had the chance to join in and experience it. Following the activity, they 
had the opportunity to visit Asia Cement's Ecological Park for a more immersive ecological 
education.
The propaganda of butterfly conservation, a Bau-Tsu 
project of National Taitung University.
Elementary School Ecological Teaching
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Social Inclusione—
Asia Cement’s Contributions to SDGs

Appendix Guide
136
136
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Appendix Guide
The Third-Party Verification System of Asia Cement and its Subsidiaries
 Environmental Management System
ISO 14001:2015
  Energy Management System
ISO 50001:2018
GHG Inventory
ISO 14064-1:2018
Carbon Footprint
ISO 14067:2018
Water Footprint
ISO 14046:2014
Circular Economy
BS 8001:2017
 
ISO 27001:2013
  
ISO 45001:2018
TOSHMS
  Quality Management
ISO 9001:2015
ISO 17025:2017
ISO 37001:2016
Other systems/marks
-
Item
Location of Operation
Location of Operation
Boundary of 
System
Certification body / 
Validity Period of 
Certificate
Boundary of 
System
Certification body / 
Validity Period of 
Certificate
Boundary of 
System
Certification body / 
Validity Period of 
Certificate
Boundary of 
System
Certification body / 
Validity Period of 
Certificate
Boundary of 
System
Certification body / 
Validity Period of 
Certificate
Boundary of 
System
Certification body / 
Validity Period of 
Certificate
Boundary of 
System
Certification body / 
Validity Period of 
Certificate
Boundary 
of 
System
Certification body / 
Validity Period of 
Certificate
Boundary of 
System
Certification body / 
Validity Period of 
Certificate
Boundary of 
System
Certification body / 
Validity Period of 
Certificate
Boundary of 
System
Certification body / 
Validity Period of 
Certificate
Boundary of 
System
Certification body / 
Validity Period of 
Certificate
Boundary of 
System
Certification body / 
Validity Period of 
Certificate
Information Security 
Management System
Occupational Health and 
Safety Management Systems
Taiwan Accreditation 
Foundation
Anti-bribery Management 
Systems
Taiwan Occupational Health and 
Safety Management Systems
 
SGS/2025.12.13
BSI/2026.2.7
SGS/2023.11.18
SGS/2023.11.8
Headquarter
Plant Area
14 Plant Areas
Plant Area
Plant Area
SGS/every year
SGS/every year
SGS/every year
BSI/every year
SGS/every year
SGS/every year
 
Portland cement
4 Products
 
SGS/2022.4.20
BSI/2023.10.5
 
Portland cement
1 Products
 
SGS/2022.4.20
BSI/2023.10.4
 
Plant Area
1 Plant Area
 
SGS/2022.4.12
BSI/2024.3.15
 
MIRDC/2026.7.8
BSI/2026.3.28
SGS/2025.7.21
LRQA/2023.6.9
AFNOR/2024.1.13
 
1 Plant Areas
 
Plant Area
Plant Area
Hsinchu Plant
8 Plant Areas
Plant Area
Plant Area
All
Laboratory
Laboratory
Laboratory
Headquarter
BSI/2026.6.11
TAF/2024.8.24
TAF/2024.11.20
TAF/2023.9.22
Headquarter
Plant Area
11 Plant Areas
Plant Area
Plant Area
Plant Area
Plant Area
All
MIRDC/2025.6.27
BSI/2025.3.3
SGS/2025.7.8
BSI/2026.6.4
LRQA/2026.6.9
AFNOR/2024.1.13
MIRDC/2026.6.15
MIRDC/2025.4.20
BSI/2024.7.22
SGS/2024.5.19
SGS/2024.5.26
MIRDC/2025.4.5
LRQA/2022.11.14
AFNOR/2024.1.13
MIRDC/2025.6.27
SGS/2025.7.7
 
MIRDC/2024.12.10
BSI/2025.10.31
BSI/2026.6.18
Plant Area and Mining Area, 
3 Warehousing and 
Shipping Stations (Hualien, 
Keelung, Kaohsiung)
Green Building Labeling
Carbon Footprint Label
IATF 16949 The 
requirements of a quality 
management system for 
organizations in the 
automotive industry
5 Plant Areas
4 Products
Plant Area
EPA/2027.4.22
SGS/2024.5.19
BSI/Verification 
completed in 
June 2023
BSI/2026.6.19
April Of 2024, March Of 2025
Ya Tung Ready-
Mixed Concrete
Yuan Long 
Stainless Steel
Ya Li Precast
Nanhua Cement
ChiaHui Power
Fu Ming (Da) 
Transport
Asia cement 
headquarter
Asia cement 
Hualien Plants
Asia cement 
Hsinchu Plant
Ya Tung Ready-
Mixed Concrete
Yuan Long 
Stainless Steel
Ya Li Precast
Nanhua Cement
ChiaHui Power
Fu Ming (Da) 
Transport
Asia cement 
headquarter
Asia cement 
Hualien Plants
Asia cement 
Hsinchu Plant
Plant Area and 
Mining Area
Plant Area and 
Mining Area
Taichung Plant 
Areas
Plant Area and 
Mining Area
Plant Area and 
Mining Area
Plant Area
Plant Area
Plant Area
Plant Area
8 Plant Areas
1 Plant Areas
All
Information 
System and 
Network
Please refer to the certificates for the boundary of the verification system, please refer to ESG Resources Center for the details of the certificates https://esg.acc.com.tw/en/resource_center/esg/certifications
AFNOR Asia Ltd., British Standards Institution(BSI), Environmental Protection Administration(EPA), Lloyd’s Register Quality Assurance(LRQA), Ministry of the Interior(MOI), Metal Industries Research & Development Centre(MIRDC), SGS Taiwan Ltd. 
NOTE1
NOTE2
The Third-Party Verification System of Asia Cement 
and its Subsidiaries
Global Cement and Concrete Association (GCCA) KPIs
SASB Building Material Industry Disclosure Standards
Guideline of ISO 26000 Enterprise Social Responsibility
Taipei Exchange Rules Governing the Preparation 
and Filing of Sustainability Reports by TPEx Listed 
Companies（Cement Industry Sustainability Disclo-
sure Indicators）
Climate-related information of listed OTC companies
AA1000 External Assurance Statement
GRI content index in accordance
Cross Reference Table for Significant Topics

Appendix Guide
137
137
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Cross Reference Table for Significant Topics
A
Ｓ
N
Ｙ
P
F
J
Ｃ
SC
CM
ALL All Site
Asia Cement
Yuan Long Stainless Steel
 Nanhwa Cement
Ya Tung Ready-Mixed Concrete
Ya Li Precast Prestressed
Fu Ming(Da) Transport
Chiahui Power
Client
Supply Shain
Community
NOTE
Material
Energy
Water risk
Emission
Wastes
Climate strategy
Circular economy
Employment relationship
Labor/management relations
Occupational Health and Safety
Rights of indigenous people
Local community
Attracting and retaining talents
Human resource development
Circular economy
Indirect economic impact
GRI 401
GRI 402
GRI 403
GRI 411
GRI 413
GRI 201-3
GRI 2-9~2-21
GRI 201
GRI 203
Government
Government
Government
Community
Community
All stakeholders
Institutions of Assessment
Institutions of Assessment
Institutions of Assessment
Client
Community
Institutions of Assessment
3.1 A Happy Workplace
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
3.1 A Happy Workplace
3.1 A Happy Workplace
2.1 Stable and Steady Corporate Governance
2.2 Products and Economic Performance
2.1.3 Risk Management
91
91
108
117
55~56,117
127
91
91
73
73
55~56,117
73
91~107
91
109~116
118~126
57~66
118~126
129~135
91~99
7,12~13,74~80
81~84
56~66,118~126
78~80
GRI 301
GRI 303
GRI 305
GRI 306
GRI 201-2
18~19
18~19
18~19
18~19
18~19
18~19
18~19
18~19
55~56
31~32
30~31,33~34
67~71
21~30
31,38
43~49
20~42
50~54
56~66
1.1.2 Energy Resource Management
1.1.2 Energy Resource Management
1.4 Water resource management
1.1 Low Carbon Green Leadership
1.1.3  Pollution Control and Waste Reduction
1.2 Climate strategy
1.1 Low Carbon Green Leadership
1.3 Circular Economy
1.4  Mining Mountain and Biodiversity
S
Social
E
Economic
G
Governance 
Economy
GRI302-1/GRI302-3
/GRI302-4
GCCA/GRI 203-2
/GRI 413
A
N
J
A
A
J
A
A
A
A
A
A
ALL
ALL
ALL
ALL
ALL
ALL
ALL
ALL
ALL
ALL
ALL
ALL
1.4 Mining Mountain and Biodiversity
3.3 Local Community Caring
1.4 Mining Mountain and Biodiversity
3.3 Local Community Caring
Materiality
Reporting
ESG
Execution status
The Corresponding 
Standard
The boundary of 
impact within the 
organization
The boundary of impact  outside of 
the organization (stakeholders)
Management of 
Material Topics
(GRI 3-3)
Low carbon green manufac-
turing process and cement 4.0
Sustainable mining mountain 
and biodiversity
Sustainable environmental 
education
Corporate governance 
(Board of Directors)
Risks and opportunity 
management
Asia Cement
Customized
Asia Cement
Customized
Asia Cement
Customized
Asia Cement
Customized
Asia Cement
Customized
Supplier
Supplier
Community, Government
Community, Government
Community, Government
Institutions of Assessment
Institutions of Assessment
Supplier, Community, Government
Community, Institutions of 
Assessment
The Third-Party Verification System of Asia Cement 
and its Subsidiaries
Global Cement and Concrete Association (GCCA) KPIs
SASB Building Material Industry Disclosure Standards
Guideline of ISO 26000 Enterprise Social Responsibility
Taipei Exchange Rules Governing the Preparation 
and Filing of Sustainability Reports by TPEx Listed 
Companies（Cement Industry Sustainability Disclo-
sure Indicators）
Climate-related information of listed OTC companies
AA1000 External Assurance Statement
GRI content index in accordance
Cross Reference Table for Significant Topics

Appendix Guide
138
138
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
 Key Performance Indicators
 2019
 2020
 2021
 Boundary of 
Statistics
 Note
 2022
 Item 
                               Unit
Type
CO2
PM
NOx
SO2
3,212,501
3,212,118
878
878
0.55
0.30
3,730
2.97
93.01
3,242,035
3,235,995
864
862
1.15
0.43
3,542
3.90
93.75
3,141,854
3,136,114
852
851
1.62
1.07
3,553
4.46
92.84
 3,105,046
3,088,750
839
834
3.17
1.07
3,605
5.48
92.11
ton CO2e/year
ton CO2e/year
%
%
MJ/ton
%
%
Total direct CO2 emissions (excluding on-site electricity 
production) originating from fossil carbon.
Gross CO2 emissions minus CO2 emissions from 
alternative fossil fuels.
The proportion of calories contained in alternative fuels to 
the total calories contained in rotary kiln fuel
The proportion of calories contained in the biomass of 
alternative fuels to the total calories contained in rotary kiln 
fuel
Consumption of alternative raw materials in clinker and 
cement as a percentage of total raw material used in 
manufacturing the clinker produced (calculated on a dry basis).
Percentage of major pollutants 
continuously or continually 
monitored (%)
Percentage of PM, NOx, SO2 
continuously or continually 
monitored (%)
Ratio of total clinker consumption to cement production
Calculation of emissions based on test results
Emissions are calculated using the coefficient announced by 
the Environmental Protection Agency of the Executive Yuan
Calculating the earnings from the reported air pollution fee, 
estimating the emission of dioxin based on the test results of 
every two years.
The statutory testing frequency is once a year and the plant also 
has a continuous SOx monitoring system (unaudited).
We assess and make public the extensive pollutants in line 
with the rules of the Executive Yuan's Environmental 
Protection Agency.
Calories of fuel consumed per ton of clinker produced
Gross CO2  emissions per tonne of cementitious materials 
produced.
Net CO2 emissions per tonne of cementitious materials 
produced.
Hualien Plants
100
100
100
100
Hualien Plants
100
100
100
100
Emission(ton/year)
Specific mission(g/ton clinker)
1,287
380
100
4,894
1,445
100
541
160
100
0.00451
0.00133
0.000126
0.000037
100
1,412
404
100
5,153
1,476
100
486
139
100
0.00454
0.00130
0.000155
0.000044
100
1,258
369
100
4,848
1,423
100
495
145
100
0.00455
0.00134
0.000183
0.000054
100
Hualien Plants
Hualien Plants
Hualien Plants
Hualien Plants
Hualien Plants
Hualien Plants
Hualien Plants
Hualien Plants
Hualien Plants
Hualien Plants
Hualien Plants
Hualien Plants
Hualien Plants
Hualien Plants
 1,061 
 314 
100
3,976
1,176
100
424
 125 
100
0.00448
0.00132
0.000210
0.000062
100
Emission(kg/year)
Specific mission(mg/ton clinker)
Coverage rate
VOC/THC
PCDD/F
The statutory testing frequency is once every 2 years
Circular 
economy
Emission 
Monitoring
Total direct CO2 emissions 
(gross)
Total direct CO2 emissions 
(net)
Specific direct CO2 
emissions (gross)
Specific heat consumption 
for clinker production
Alternative Raw Materials 
rate (ARM)
Clinker/cement (equivalent) 
factor
Alternative fuel rate (kiln 
fuels)
Biomass fuel rate (kiln 
fuels)
Specific direct CO2 
emissions (net)
Kg CO2e/ton cementitious 
material
Kg CO2e/ton cementitious 
material
Coverage rate continous 
measurement
Coverage rate continous 
measurement (%)
Emission(ton/year)
Specific mission(g/ton clinker)
Coverage rate continous 
measurement (%)
Emission(ton/year)
Specific mission(g/ton clinker)
Emission(ton/year)
Specific mission(g/ton clinker)
Coverage rate continous 
measurement (%)
Coverage rate continous 
measurement (%)
Headquarter, Hualien 
Plants, Hsinchu Plant
Headquarter, Hualien 
Plants, Hsinchu Plant
Headquarter, Hualien 
Plants, Hsinchu Plant
Headquarter, Hualien 
Plants, Hsinchu Plant
Hualien Plants,
Hsinchu Plant
Hualien Plants,
Hsinchu Plant
Hualien Plants
Hualien Plants
Hualien Plants
Global Cement and Concrete Association (GCCA) KPIs
The Third-Party Verification System of Asia Cement 
and its Subsidiaries
Global Cement and Concrete Association (GCCA) KPIs
SASB Building Material Industry Disclosure Standards
Guideline of ISO 26000 Enterprise Social Responsibility
Taipei Exchange Rules Governing the Preparation 
and Filing of Sustainability Reports by TPEx Listed 
Companies（Cement Industry Sustainability Disclo-
sure Indicators）
Climate-related information of listed OTC companies
AA1000 External Assurance Statement
GRI content index in accordance
Cross Reference Table for Significant Topics

Appendix Guide
139
139
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
 Key Performance Indicators
 2019
 2020
 2021
 Boundary of 
Statistics
 Note
 2022
 Item 
                               Unit
Type
0.0399
0.0114
31.74
 2,323,105 
 170,902 
 2,152,203 
 0.573 
0.0715
0.0211
63.89
 2,353,360 
 208,382 
 2,144,978 
 0.586 
Biodiversity
Water
Safety
Testing is carried out at fix intervals. Cd emissions are 
calculated using the coefficients announced by the Environ-
mental Protection Agency of the Executive Yuan, while 
emissions of Tl are not calculated due to lack of announced 
coefficients.
For details, please refer to 1.5.3 Water consumption 
indicators and targets.
For details, please refer to 1.5.3 Water consumption 
indicators and targets.
For details, please refer to 1.4.1 Biodiversity Management 
Plan
Testing is carried out at fix intervals. Emissions are 
calculated using the coefficients announced by the 
Environmental Protection Agency of the Executive Yuan.
Testing is carried out at fix intervals. As, Pb, Cr6+emissions 
are calculated using the coefficients announced by the 
Environmental Protection Agency of the Executive Yuan, 
while emissions of Sb, Co, Cu, Mn, Ni, V are not calculated 
due to lack of announced coefficients.
Emission(ton/year)
Specific mission(g/ton clinker)
Specific mission(mg/ton clinker)
M3
M3
M3
M3/ ton cementitious material
Total Water withdrawal
Total Water Discharge
Total Water Consumption
0.0440
0.0129
34.84
 2,454,240 
 170,515 
 2,283,725 
 0.620 
Hualien Plants
Hualien Plants
Hualien Plants
0.0371
0.0110
30.46
 2,471,673 
 146,247 
 2,325,426 
 0.628 
HM1
(Cd, Tl)
HM2
(Sb, As, Pb, Cr, Co, Cu, 
Mn, Ni, V)
Percentage (%) of quarries 
with high biodiversity value 
where Biodiversity Manage-
ment Plan(BMP) is imple-
mented
-
0
0
266
0
Hg
Emission(kg/year)
216.33
110.78
118.69
103.00
Hualien Plants
%
100
100
100
100
For details, please refer to 1.4.1 Biodiversity Management 
Plan
Reported as a rate per 10,000 direct employees
Number of fatalities of workers resulting from work-related 
incidents in a year.
Number of fatalities of workers resulting from work-related 
incidents in a year.
Number of fatalities of workers resulting from work-related 
incidents in a year.
The frequency rate is the number of lost time injuries per 1 
million hours worked.
The frequency rate is the number of lost time injuries per 1 
million hours worked.
The severity rate is the number of lost days caused by LTI 
per 1 million hours worked.
Percentage (%) of Quarries 
where Rehabilitation 
Plan(QRP) is implemented
%
100
100
100
100
-
Persons
Persons
Persons
-
-
0
0
0
0
0
1.25
0
0
0
0
2.07
2.57
0
0
0
0
0
0
0
0
0
0
0
0
Emission 
Monitoring
Amount of Water Consump-
tion per unit of product
Hualien Plants,
Hsinchu Plant
Hualien Plants,
Hsinchu Plant
Hualien Plants,
Hsinchu Plant
Hualien Plants,
Hsinchu Plant
Hualien Hsinchen 
Mining Site
Hualien Hsinchen 
Mining Site
Fatality rate, directly 
employed
Number of fatalities, 
directly employed
Number of fatalities, 
contractors
Number of fatalities, 
third-parties
LTI frequency rate(LTIFR), 
directly employed 
LTI frequency rate(LTIFR), 
contractors
Disabling Severity Rate of 
per 1 million work-hour 
(SR), directly employed
Headquarter, Hualien 
Plants, Hsinchu Plant
Headquarter, Hualien 
Plants, Hsinchu Plant
Headquarter, Hualien 
Plants, Hsinchu Plant
Headquarter, Hualien 
Plants, Hsinchu Plant
Headquarter, Hualien 
Plants, Hsinchu Plant
Headquarter, Hualien 
Plants, Hsinchu Plant
Headquarter, Hualien 
Plants, Hsinchu Plant
Specific mission(mg/ton clinker)
Emission(kg/year)
2.97
10.05
1.61
5.62
1.77
6.02
5.22
1.54
Hualien Plants
Hualien Plants
The data were approved by the Environmental Protection Bureau at the end of May 2023.
NOTE
The Third-Party Verification System of Asia Cement 
and its Subsidiaries
Global Cement and Concrete Association (GCCA) KPIs
SASB Building Material Industry Disclosure Standards
Guideline of ISO 26000 Enterprise Social Responsibility
Taipei Exchange Rules Governing the Preparation 
and Filing of Sustainability Reports by TPEx Listed 
Companies（Cement Industry Sustainability Disclo-
sure Indicators）
Climate-related information of listed OTC companies
AA1000 External Assurance Statement
GRI content index in accordance
Cross Reference Table for Significant Topics

Appendix Guide
140
140
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
 2020
 2019
 2021
 2022
Indicator code
Indicator item
Note
Boundary of Statistics
Reporting
Topic
EM-CM-110a.1
EM-CM-110a.2
EM-CM-120a.1
EM-CM-130a.1
Refer to Section 1.1.1 of the Report
Hualien Plant is one of the first 
group of registered and monitored 
companies in EPA. Currently, the 
rule for collecting carbon fee in 
Taiwan is not yet announced.
1.1.1 Setting Science 
Based Targets to Head 
Towards Net Zero
1.1.2 Energy Resource 
Management
1.1.3 Pollution Control and 
Waste Reduction
Scope 1 emissions(ton CO2e) 
Hualien Plants
Annual NOx emission amount is 
calculated according to the 
successive auto-monitoring value.
SOx emission amount is calculated 
according to the results of tests, 
SOx is represented by SO2
NOx (N2O not included) (ton)*
Hualien Plants
Hualien Plants
SOx (ton)*
None
Polycyclic aromatic hydro-
carbons (PAH) (ton)
Pb (ton)*
Hualien Plants
Hualien Plants
Calculating the earnings from the 
reported air pollution fee, calculating 
VOC emission based on the 
coefficients defined by EPA.
Calculating the earnings from the 
reported air pollution fee, 
calculating Pb emission based on 
lead coefficient defined by EPA 
(304.8 mg/ton).
Hg (ton)*
Total energy consumed (GJ)
Percentage grid electricity (%)
Percentage alternative (%)
Percentage renewable (%)
13,812,662
8.3
0.54
0
13,643,341
9.15
1.05
0
13,372,308
9.23
1.47
0
13,534,761
9.70
2.86
0
Hualien Plants
Calculating the earnings from 
the reported air pollution fee, 
calculating Hg emission based 
on lead coefficient defined by 
EPA (550.4 mg/ton).
Cd (ton)*
Hualien Plants
Calculating the earnings from the 
reported air pollution fee, 
calculating Cd emission based on 
lead coefficient defined by EPA 
Volatile organic compounds 
(VOC) (ton)*
Hualien Plants, Hsinchu Plant
Annual particle emission amount is calculated 
based on test data, coefficients defined by EPA, 
efficiency of equipment prevention. PM10 is 
estimated based on 58% of particulate matter (the 
data source is changed to the 2018 Research 
Paper on the Characteristics of Particulate 
Emissions from Cement Industry and Mining 
Areas in Hualien Area)
When the rotary kiln is burned at high 
temperature (up to 1,500°C), PAHs will be 
thermally decomposed into H2O, CO2, etc., and 
it is not a regular inspection item designated by 
the Environmental Protection Agency, so there 
is no need to detect PAHs in the discharge pipe.
Calculating the earnings from the 
reported air pollution fee, 
estimating the emission of dioxin 
based on the test results of every 
two years.
PM10 (ton)
Dioxins (ton I-TEQ)*
3,049,005       3,067,151      2,967,231     2,924,459
   99.998           99.998            99.998          99.998
541
486
495
4,894
5,153
4,848
No test
No test
No test
0.0316
0.0221
0.0237
0.0715
0.0399
0.0440
0.01005
0.00562
0.00602
0.00451
0.00454
0.00455
757
831
742
1.256E-07
1.552E-07
1.829E-07
424
3,976
No test
0.0206
0.0371
0.00522
0.00448
627
2.098E-07
Greenhouse
Gas 
Emissions
Air Quality
Energy 
Management
Scope of management 
–long-term and short-term 
strategies or programs for 
emission, target of reduction 
and performance analysis
Scope 1 percentage covered 
under emissions-limiting 
regulations (%)
Headquarter, Hualien Plants, 
Hsinchu Plant
Headquarter, Hualien Plants, 
Hsinchu Plant
Headquarter, Hualien Plants, 
Hsinchu Plant
Headquarter, Hualien Plants, 
Hsinchu Plant
Headquarter, Hualien Plants, 
Hsinchu Plant
Headquarter, Hualien Plants, 
Hsinchu Plant
Headquarter, Hualien Plants, 
Hsinchu Plant
Calorific value of purchased electricity to 
calorific value of total energy 
consumption
Calorific value of alternative fuels to 
calorific value of total energy 
consumption
SASB Building Material Industry Disclosure Standards
The Third-Party Verification System of Asia Cement 
and its Subsidiaries
Global Cement and Concrete Association (GCCA) KPIs
SASB Building Material Industry Disclosure Standards
Guideline of ISO 26000 Enterprise Social Responsibility
Taipei Exchange Rules Governing the Preparation 
and Filing of Sustainability Reports by TPEx Listed 
Companies（Cement Industry Sustainability Disclo-
sure Indicators）
Climate-related information of listed OTC companies
AA1000 External Assurance Statement
GRI content index in accordance
Cross Reference Table for Significant Topics

Appendix Guide
141
141
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
 2020
 2019
 2021
 2022
Indicator code
Indicator item
Note
Boundary of Statistics
Reporting
Topic
EM-CM-150a.1
EM-CM-160a.1
1.5 Water resource manage-
ment
1.1.1 Setting Science 
Based Targets to Head 
Towards Net Zero
2.1.2 Principles of Sincere 
Operational Conduct
2.2.1 A Model of Circular 
Economy
Annual report
1.1.3 Pollution Control and 
Waste Reduction
1.4 Mining Mountain and 
Biodiversity
3.2 Occupational Health 
and Safety
The amount of final disposal (incineration or 
landfill) of the material that are not able to recycle 
and reuse. The headquarter is added to the 
boundary of disclosure, comparing to that of 2021.
66
67
60
3,918,411
4,637,696
3,912,776
379,714,783 
Hsinchenshen mining site
Hsinchenshen mining site
Hsinchenshen mining site
The headquarter is added to the boundary of 
disclosure, comparing to that of 2021.
The headquarter is added to the boundary of 
disclosure, comparing to that of 2021.
It is the area of mining operation, 1 acre
= 0.40469 hectare
Calculated based on greening area
The prevention measures included partition 
management of dust operation and respirator 
program.
The Masonry cement market covers Taiwan, 
and only Asian cement produces Masonry 
cement in the Taiwan market.
Portland-limestone cement is solely for export , 
so the market share is currently unavailable.
There is not any contracted employees in Asia 
Cement.
TRIR = Number of workers who suffered from 
the loss of workhours / Total hours 
worked*200,000 
EM-CM-320a.1
EM-CM-320a.2
EM-CM-410a.1
Total recordable incident rate 
(TRIR)
EM-CM-160a.2
Refer to Section 1.4 of the Report
0
0
0
49.42
49.42
49.42
96
97
98
52
0
98
76.50
76.96
77.43
49.42
77.90
0
0.41
0
There is not any contracted employees in Asia 
Cement.
NMFR= Number of Near miss / Total hours 
worked*200,000 
Near miss frequency rate 
(NMFR)
Percentage of products that 
qualify for credits in sustain-
able building design and 
construction certifications
Total amount of monetary losses as 
a result of legal proceedings 
associated with cartel activities, 
price fixing, and anti-trust activities
EM-CM-410a.2
EM-CM-520a.1
Production volume of major 
product Lines (ton)
EM-CM-000.A
Total addressable market 
and share of market for 
products that reduce energy, 
water, and/or material 
impacts during usage and/or 
production
5.71
8.50
9.33
0
0
None
3.21
Percentage of recovered (%)
0
0
0
0
0
0
0
3,536,000
3,386,000
3,658,465
Cement production
Clinker production
3,624,000
3,490,000
3,753,744
3,635,000
3,407,000
3,685,762
3,679,000
3,381,000
3,701,844
None
None
None
Number of reported cases of 
silicosis
EM-CM-140a.1
2,362,377
86
0
2,331,844
86
0
2,461,787
86
0
2,475,732
86
0
Masonry cement., 
Portland-
limestone cement
100
100
100
100
Cementitious materials production (contains 
clinker, gypsum and cement mill mineral 
admixtures)
Water
Management
Waste
Management
Biodiversity
Impacts
Workforce
Health & Safety
Product
Innovation
Pricing Integrity
& Transparency
Index of 
activities
Total fresh water with drawn (M3)
Percentage recycled (%)
Amount of waste generated (ton)
Percentage hazardous (%)
Percentage recycled (%)
Percentage in regions with High or 
Extremely High Baseline Water 
Stress (%)
Description of environmental 
management policies and 
practices for active sites
The area of interfered and 
impacted on the land (Acre)
Masonry 
cement
Masonry 
cement
Masonry 
cement
Headquarter, Hualien Plants, 
Hsinchu Plant
Headquarter, Hualien Plants, 
Hsinchu Plant
Headquarter, Hualien Plants, 
Hsinchu Plant
Headquarter, Hualien Plants, 
Hsinchu Plant
Headquarter, Hualien Plants, 
Hsinchu Plant
Headquarter, Hualien Plants, 
Hsinchu Plant
Headquarter, Hualien Plants, 
Hsinchu Plant
Headquarter, Hualien Plants, 
Hsinchu Plant
Headquarter, Hualien Plants, 
Hsinchu Plant
Headquarter, Hualien Plants, 
Hsinchu Plant
Headquarter, Hualien Plants, 
Hsinchu Plant
Headquarter, Hualien Plants, 
Hsinchu Plant
Headquarter, Hualien Plants, 
Hsinchu Plant
Headquarter, Hualien Plants, 
Hsinchu Plant
Hualien Plants、Hsinchu Plant
Hualien Plants、Hsinchu Plant
Hualien Plants、Hsinchu Plant
Only Hualien Plant is equipped with rotary kilns, the generated air pollution emission items are marked with *; the sources of generating PM10 are cement, clinkers and the storage, transport, manufacturing and packaging processes of their raw material. The data were 
approved by the Environmental Protection Bureau at the end of May 2023.
For the purpose of increasing the quality of the data in this Report, the historical data of this year has been re-edited owing to the adjustments of boundary of disclosure, sources of data and method of calculation.  Hence, they are different from the disclosed information in 
2021 Report. The description of the adjustment and updates are prepared for references.
NOTE1
NOTE2
The Third-Party Verification System of Asia Cement 
and its Subsidiaries
Global Cement and Concrete Association (GCCA) KPIs
SASB Building Material Industry Disclosure Standards
Guideline of ISO 26000 Enterprise Social Responsibility
Taipei Exchange Rules Governing the Preparation 
and Filing of Sustainability Reports by TPEx Listed 
Companies（Cement Industry Sustainability Disclo-
sure Indicators）
Climate-related information of listed OTC companies
AA1000 External Assurance Statement
GRI content index in accordance
Cross Reference Table for Significant Topics

Appendix Guide
142
142
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
GRI content index in accordance 
GRI 1 used
Applicable GRI Sector Standard(s)
GRI 1: Foundation 2021
N/A
Statement of use
Other corresponding
GRI 201:2016 Economic Performance
74
4
4
-
4
4,74
92
94
74~75
75
74
7,12,73
10,12,78
12
76
12
75
12,75
75,95
75
97
5
73,76,104
77,105,107
2.1.1 Overview of Corporate Governance
About the Report
About the Report
3.1.1 Attracting and retaining talents
3.1.1 Attracting and retaining talents
2.1.1 Overview of Corporate Governance
2.1.1 Overview of Corporate Governance
2.1.1 Overview of Corporate Governance
Material Topics and Stakeholders
2.1.2 Principles of Sincere Operational Conduct
Material Topics and Stakeholders
2.1.1 Overview of Corporate Governance
2.1.1 Overview of Corporate Governance
3.1.1 Attracting and retaining talents
Words from the Chairman
About the Report
GRI 2： 
General 
Disclosures 
2021
GRI 407
GRI 201
2-27 Compliance with laws and regulations
2-28 Membership associations
2-29 Approach to stakeholder engagement
2-30 Collective bargaining agreements
3-1 Process to determine material topics
3-2 List of material topics
3-3 Management of material topics
Indirect economic impact, Local community
2. Corporate Governance / Asia Cement’s 
Contributions to SDGs
1.4 Mining Mountain and Biodiversity
3.3 Local Community Caring
1.4 Mining Mountain and Biodiversity
3.1 A Happy Workplace
3.2 Occupational Health and Safety
3.3 Local Community Caring
3.4 Eco-environmental Education
Sustainable mining mountain and biodiversity
Occupational Health and Safety
Rights of indigenous people
Sustainable environmental education
407-1 Operations and suppliers in which the 
           right to freedom of association and 
           collective bargaining may be at risk
201-1 Direct economic value generated and 
          distributed
201-2 Financial implications and other risks 
           and opportunities due to climate change
201-3 Defined benefit plan obligations and 
           other retirement plans
201-4 Financial assistance received from   
           government
Corporate governance (Board of Directors), Circular 
economy, Risks and opportunity management
Material, Energy, Water risk, Emission, 
Wastes, Climate strategy, Low carbon green 
manufacturing process and cement 4.0, 
Circular economy
Employment relationship, Labor/management relations, 
Attracting and retaining talents, Human resource 
development
104~106
18~19
76
12
80
10,14
97
10~12
11
73
55~56,117
55~56
91
108
117
127
1.1 Low Carbon Green Leadership SASB 
Greenhouse Gas Emissions and Waste Notes
Sustainable vision strategy Material Topics and 
Stakeholders  2. Corporate Governance / Asia 
Cement’s Contributions to SDGs
2. Corporate Governance / Asia Cement’s 
Contributions to SDGs 2.1.2 Principles of Sincere 
Operational Conduct  3.1.3 Human right
About the Report
Material Topics and Stakeholders
1.4.1 Water Resource Risk Assessment
1.4.2 Assessment and Engagement of 
Biodiversity and Impact to Community
3.1.3 Human right
About the Report
2.1.1 Overview of Corporate Governance
2.1.2 Principles of Sincere Operational 
Material Topics and Stakeholders
2.1.3 Risk Management
Material Topics and Stakeholders
2.1.1 Overview of Corporate Governance
2.1.1 Overview of Corporate Governance
3.1.1 Attracting and retaining talents
Material Topics and Stakeholders
Material Topics and Stakeholders
2.1.3 Risk Management
Material Topics and Stakeholders
3.1.1 Attracting and retaining talents
3.1.3 Human right 
Material Topics and Stakeholders
1.Environmental Sustainability/Asia Cement’s 
Contributions to SDGs
203-1 nfrastructure investments and services 
           supported
118~135
3.3 Local Community Caring
3.4 Eco-environmental Education
203-2 Significant indirect economic impacts
57~66,118~126
1.4.1 Water Resource Risk Assessment
1.4.2 Assessment and Engagement of 
Biodiversity and Impact to Community
3.3 Local Community Caring
Material Topics
GRI 3：
Material 
Topics 
2021
81
46~48
95,97
81
2.2 Products and Economic Performance
1.2.3 Climate Change Risk Management
3.1.1 Attracting and retaining talents
2.2 Products and Economic Performance
GRI 203:2016 Indirect Economic Impacts
GRI 203
Asia Cement has reported in accordance with the GRI 
Standards for the period 20221.1~2022.12.31
GRI Standard
Page
Reporting /Note
Disclosures
2-1 Organizational details
2-4 Restatements of information
2-5 External assurance
2-7 employees
2-8 Workers who are not employees
2-9 Governance structure and composition
2-11 Chair of the highest governance body
2-15 Conflicts of interest
2-16 Communication of critical concerns
2-19 Remuneration policies
2-20 Process for determining remuneration
2-21 Annual total compensation ratio
2-23 Policy commitments
2-24 Embedding policy commitments
2-12 Role of the highest governance body in 
         overseeing the management of impacts 
2-2 Entities included in the organization’s 
       sustainability reporting
2-3 Reporting period, frequency and contact 
       point
2-6 Activities, value chain and other business 
       relationships
2-10 Nomination and selection of the highest 
         governance body
2-13 Delegation of responsibility for managing 
         impacts
2-14 Role of the highest governance body in 
         sustainability reporting
2-17 Collective knowledge of highest governance 
         body
2-18 Evaluating the highest governance body’s 
         performance
2-22 Statement on sustainable development 
         strategy
2-25 Processes to remediate negative impacts
4,14,62~63,65,107
2-26 Mechanisms for seeking advice and raising 
         concerns
The Third-Party Verification System of Asia Cement 
and its Subsidiaries
Global Cement and Concrete Association (GCCA) KPIs
SASB Building Material Industry Disclosure Standards
Guideline of ISO 26000 Enterprise Social Responsibility
Taipei Exchange Rules Governing the Preparation 
and Filing of Sustainability Reports by TPEx Listed 
Companies（Cement Industry Sustainability Disclo-
sure Indicators）
Climate-related information of listed OTC companies
AA1000 External Assurance Statement
GRI content index in accordance
Cross Reference Table for Significant Topics

Appendix Guide
143
143
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
GRI 301:2016 Materials
GRI 301
301-1 Materials used by weight or volume
301-2 Recycled input materials used
GRI 401:2016 Employment
31
32
32
1.1.2 Energy Resource Management
GRI 401
401-3 Parental leave
93
95,97
98
3.1.1 Attracting and retaining talents
3.1.1 Attracting and retaining talents
3.1.1 Attracting and retaining talents
GRI 302:2016 Energy
GRI 302
302-3 Energy intensity
302-4 Reduction of energy consumption
31
33
30
1.1.2 Energy Resource Management
GRI 402:2016 Labor/Management Relations
GRI 402
402-1 Minimum notice periods regarding 
           operational changes
91
116
109
112~113
99,113
109
110
99
3.1 A Happy Workplace
GRI 411:2016 Rights of Indigenous Peoples
GRI 411
411-1 Incidents of violations involving rights of 
            indigenous people
123
None
3.3.1 Local Indigenous People Caring
1.4.1 Water Resource Risk Assessment
GRI 413:2016 Local Communities
GRI 413
57~67,118~126
57~67
1.4.1 Water Resource Risk Assessment
1.4.2 Assessment and Engagement of 
Biodiversity and Impact to 
Community
3.3 Local Community Caring
1.1.3 Pollution Control and Waste 
Reduction
GRI 303:2018 Water and Effluents
GRI 303
303-3 Water withdrawal
303-4 Water discharge
303-5 Water consumption
67~71
71
71
71
71
1.5 Water resource management
1.5.3 Target and index of water use
GRI 306:2020 Waste
GRI 306
306-3 Waste generated
306-4 Waste diverted from disposal
306-5 Waste directed to disposal
31,38
38
38
38
38
1.1.2 Energy Resource Management
1.1.3 Pollution Control and Waste Reduction
1.1.3 Pollution Control and Waste 
Reduction
GRI 305:2016 Emissions
GRI 305
305-1 Direct (Scope 1) GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions
305-4 GHG emissions intensity
305-5 Reduction of GHG emissions
29
29
29
21
30
37
35
305-7 Nitrogen oxides (NOx), sulfur oxides 
(SOx), and other significant air emissions
306-1 Waste generation and significant   
           waste-related impacts
306-2 Management of significant waste-related 
           impacts
3.2 Occupational Health and Safety
3.2 Occupational Health and Safety
3.2 Occupational Health and Safety
GRI 403:2018 Occupational Health and Safety
GRI 403
403-3 Occupational health services
403-6 Promotion of worker health
109
113~114
114
403-9 Work-related injuries
403-10 Work-related ill health
403-7 Prevention and mitigation of occupational 
            health and safety impacts directly linked 
            by business relationships
403-1 Occupational health and safety 
            management system
403-2 Hazard identification, risk assessment, and 
            incident investigation
403-4 Worker participation, consultation, and  
communication on occupational health and safety
403-5 Worker training on occupational health and 
           safety
403-8 Workers covered by an occupational health 
           and safety management system
413-1 Operations with local community 
           engagement, impact assessments, and 
           development programs
413-2 Operations with significant actual and 
            potential negative impacts on local 
            communities
302-1 Energy consumption within the organization
301-3 Reclaimed products and their packaging 
           materials
401-1 New employee hires and employee turnover
401-2 Benefits provided to full-time employees that are not 
           provided to temporary or part-time employees
1.1 Low Carbon Green Leadership SASB 
Greenhouse Gas Emissions and Waste Notes
1.1 Low Carbon Green Leadership 
SASB Greenhouse Gas Emissions 
and Waste Notes
303-1 Interactions with water as a shared 
resource
303-2 Management of water discharge-related 
impacts
305-6 Emissions of ozone-depleting substances 
           (ODS)
The Third-Party Verification System of Asia Cement 
and its Subsidiaries
Global Cement and Concrete Association (GCCA) KPIs
SASB Building Material Industry Disclosure Standards
Guideline of ISO 26000 Enterprise Social Responsibility
Taipei Exchange Rules Governing the Preparation 
and Filing of Sustainability Reports by TPEx Listed 
Companies（Cement Industry Sustainability Disclo-
sure Indicators）
Climate-related information of listed OTC companies
AA1000 External Assurance Statement
GRI content index in accordance
Cross Reference Table for Significant Topics

Appendix Guide
144
144
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Guideline of ISO 26000 Enterprise Social Responsibility
Regulations for Preparation and Declaration of a Sustainability Report by a TSWE/TEPx Listed Company - 
Cement industry sustainability disclosure indicators
Code
Indicator
Item
Type of 
indicator
Achievements in 2022
Note
Reporting
Page
Total energy consumed (GJ)
Percentage of purchased electricity (%)
Percentage renewable (%)
Total water withdrawn (M3)
Total water consumption (M3)
Amount of waste generated (ton)
Percentage hazardous (%)
percentage recycled (%)
Number of employees’ lost time injury(persons)
Number of contractors’ lost time injury (persons)
Disabling Frequency Rate (FR) of employees per 1 million work-hour
Disabling Frequency Rate (FR) of contractors per 1 million work-hour
Disabling Severity Rate (SR) of employees per 1 million work-hour
Disabling Severity Rate (SR) of contractors per 1 million work-hour
Cement (ton)
Clinker (ton)
13,534,761
9.70
0
2,475,732
2,326,238
52
0
98
0
0
0
0
0
0
3,679,000
3,381,000
1
2
3
4
5
Quantify
Quantify
Quantify
Quantify
Quantify
Total energy consumption, percentage of purchased 
electricity and utilization rate of renewable energy
1.1.2 Energy Resource 
Management
33
71
38
115
-
1.5.3 Target and index of water 
use
3.2 Occupational Health and 
Safety
Annual report
1.1.3 Pollution Control and 
Waste Reduction
Product output by product type
Weight of waste generated; percentage of hazardous waste; 
percentage of recycling
Total water withdrawal and total water consumption
Calorific value of purchased electricity to 
calorific value of total energy consumption
Description of the number (percentage) of occupational 
accident victims
ISO 26000 sustainable  related topics of Asia Cement
Chapters and Paragraphes of Asia Cement ESＧ
Page
Identify and Engage Stakeholders
Organizational governance
Human rights
Labor practice
Environment
Fair operating practices
Community involvement and development
Related action plan
Communicate social responsibility
Review and improve corporate social responsibility
Words from the Chairman
Management of Sustainable Topics
2. Corporate Governance
3.1.3 Human right
3.1 A Happy Workplace
1. Environmental Sustainability
3.1 A Happy Workplace
1.4 Mining Mountain and Biodiversity  / 3.3 Local Community Caring
Misssion, Vision and Sustainable Goals of Asia Cement
Integrated communication strategy for stakeholders.
5
10~15
73~89
104~107
91~107
18~71
92~107
56~66 / 118~126
7
10~15
10~15
Cognition and understanding of corporate social responsibility
The ESG topics are regularly submitted to the Asia Cement's Board of Directors for review analysis and improvement, and 
authorized the Corporate Sustainability Committee to implement relevant action plans.
Integrated communication strategy for stakeholders.
Relationship between organizational characteristics
and social responsibility
13
The Third-Party Verification System of Asia Cement 
and its Subsidiaries
Global Cement and Concrete Association (GCCA) KPIs
SASB Building Material Industry Disclosure Standards
Guideline of ISO 26000 Enterprise Social Responsibility
Taipei Exchange Rules Governing the Preparation 
and Filing of Sustainability Reports by TPEx Listed 
Companies（Cement Industry Sustainability Disclo-
sure Indicators）
Climate-related information of listed OTC companies
AA1000 External Assurance Statement
GRI content index in accordance
Cross Reference Table for Significant Topics

Appendix Guide
145
145
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Climate-related information of listed OTC companies-Risks and opportunities brought by climate change 
to the company and related Response measures taken by the company
1.Stating the supervision and governance of board directors and management on climate related risks and opportunities.
2.Stating how the business, strategies and finance (short, mid and long term) are impacted by the identified climate risks and opportunities.
3.Stating the impact caused by extreme climate events and transition actions to finance.
4.Stating how to integrate the process of identifying, evaluating and managing climate risks into the overall risk management system.
7.If the internal carbon pricing is used as the planning tool, then the basis of pricing must be explained.
9.Status of GHG inventory and verification (filled in as follows).
Item
Reporting
Page
If the goals relating to climate are set, then the covered activities, GHG emission scope, scheduled timeline and the progress to be 
reached in each year must be explained; if carbon offsets or renewable energy certificates (RECs) is used to reach the related goals, 
then the source and volume of carbon credit for offsetting or the number of RECs must be explained.
8.
6.
5.
1.2.1 Governance on Climate Change
2.1.3 Risk Management
1.2.3 Climate Change Risk Management
2.1.3 Risk Management
1.2.4 Climate Change Indicators and Targets
1.1.1 Setting Science Based Targets to Head                      
         Towards Net Zero
1.1.1 Setting Science Based Targets to Head                      
         Towards Net Zero
1.1.1 Setting Science Based Targets to Head                      
         Towards Net Zero
1.1.1 Setting Science Based Targets to Head 
          Towards Net Zero
1.2.2 Strategy for Climate Change
1.2.3 Climate Change Risk Management
1.2 Climate strategy
1.2.3 Climate Change Risk Management
44
78
46~48
79
49
22
21
29
21
45
46~48
43
46~48
If scenario analysis is used to evaluate the resilience of facing the risks of climate change, then the scenario, parameters, assumptions, 
analysis factors and the major financial impact used in the analysis must be described. 
If a transition plan is adopted in responding to the management of climate related risks, then the content of the plan, the indicators 
and goals used for identifying and managing physical and transition risks must be explained.
Scope 1
Parent company
Scope 2
Parent company
Scope 3
Parent company
The basic information of the Company
■ Companies of steel industry or cement industry with capital over NT$10 billion
□ Companies with capital from NT$5 billion up to NT$10 billion
□ Companies with capital under NT$5 billion
At least disclosing the following based on public listed company sustainability development path 
■ GHG disclosure of parent company      □ GHG disclosure of subsidiaries in the consolidated financial report
□ GHG verification of parent company    □ GHG verification of subsidiaries in the consolidated financial report
Total emission (tons of CO2e)
2,924,606
Total emission (tons of CO2e)
184,773
97,239 
Density (tons of CO2e/NT$1million)
272.242
Density (tons of CO2e/NT$1million)
17.200
Verification Institute
SGS Taiwan Ltd.
Verification Institute
SGS Taiwan Ltd.
Verification Institute
SGS Taiwan Ltd.
Description of verification status
Third-party verification to be completed on June 30, 2023
Description of verification status
Third-party verification to be completed on June 30, 2023
Description of verification status
Third-party verification to be completed on June 30, 2023
Total emission (tons of CO2e)
Status of GHG Emission and Verification- According to the regulations of the Financial Supervisory Commission, refer to the 
chapter on greenhouse gases for details
The Third-Party Verification System of Asia Cement 
and its Subsidiaries
Global Cement and Concrete Association (GCCA) KPIs
SASB Building Material Industry Disclosure Standards
Guideline of ISO 26000 Enterprise Social Responsibility
Taipei Exchange Rules Governing the Preparation 
and Filing of Sustainability Reports by TPEx Listed 
Companies（Cement Industry Sustainability Disclo-
sure Indicators）
Climate-related information of listed OTC companies
AA1000 External Assurance Statement
GRI content index in accordance
Cross Reference Table for Significant Topics

Appendix Guide
146
146
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
 
TWLPP5008 Issue 2305 
 
 
 
 
 
 
 
SGS TAIWAN LTD.’S REPORT ON SUSTAINABILITY ACTIVITIES IN THE ASIA 
CEMENT CORPORATION’S SUSTAINABILITY REPORT FOR 2022   
 
NATURE AND SCOPE OF THE ASSURANCE/VERIFICATION 
SGS Taiwan Ltd. (hereinafter referred to as SGS) was commissioned by ASIA CEMENT CORPORATION 
(hereinafter referred to as ACC) to conduct an independent assurance of the Sustainability Report for 2022. The 
scope of assurance is based on the SGS Sustainability Report Assurance methodology and AA1000 Assurance 
Standardv3 Type 2 Moderate level to assess whether the text and data in accompanying tables contained in the 
report and complies with the GRI Universal Standard (2021), AA1000 Accountability Principles (2018) and 
Sustainability Accounting Standards (SASB) during on-site verification (2023/05/09~2023/06/02) in ACC 
headquarter. The boundary of this report includes ACC Taiwan operational and production sites' specific 
performance data included the sampled text, and data in accompanying tables, contained in the report presented. 
The assurance process did not include the evaluation of specific performance information outside the scope, such 
as climate-related financial disclosures (TCFD). 
SGS reserves the right to update the assurance statement from time to time depending on the level of report 
content discrepancy of the published version from the agreed standards requirements. 
 
INTENDED USERS OF THIS ASSURANCE STATEMENT 
This Assurance Statement is provided with the intention of informing all ACC’s Stakeholders.  
 
RESPONSIBILITIES 
The information in the ACC’s Sustainability Report of 2022 and its presentation are the responsibility of the 
directors or governing body (as applicable) and management of ACC. SGS has not been involved in the 
preparation of any of the material included in the ACC’s Sustainability Report. 
 
Our responsibility is to express an opinion on the report content within the scope of verification with the intention 
to inform all ACC’s stakeholders. 
 
ASSURANCE STANDARDS, TYPE AND LEVEL OF ASSURANCE 
 
The SGS ESG & Sustainability Report Assurance protocols used to conduct assurance are based upon 
internationally recognized assurance guidance and standards including the principles of reporting process 
contained within the Global Reporting Initiative Sustainability Reporting Standards (GRI Standards) GRI 1: 
Foundation 2021 for report quality, GRI 2 General Disclosure 2021 for organisation’s reporting practices and other 
organizational detail, GRI 3 2021 for organisation’s process of determining material topics, its list of material topics 
and how to manages each topic, and the guidance on levels of assurance contained within the AA1000 series of 
standards. 
 
The assurance of this report has been conducted according to the following Assurance Standards: 
 
Assurance 
Standard 
Options  
Level of Assurance 
A 
SGS ESG & SRA Assurance Protocols (based on GRI Principles and guidance in 
AA1000) 
B 
AA1000ASv3 Type 2 Moderate Level 
(AA1000AP Evaluation plus evaluation of Specified Performance Information) 
 
 
 
ASSURANCE STATEMENT 
 
TWLPP5008 Issue 2305 
 
 
SCOPE OF ASSURANCE AND REPORTING CRITERIA 
The scope of the assurance included evaluation of quality, accuracy and reliability of specified performance 
information as detailed below and evaluation of adherence to the following reporting criteria: 
 
Reporting Criteria Options 
1 
GRI Universal Standard (2021) (In Accordance with) 
2 
AA1000 Accountability Principles (2018) 
3 
SASB (Construction Materials) 
 
• 
evaluation of content veracity of the sustainability performance information in relation to the determined 
material topics (as listed in Appendix A of this statement) at a moderate level of scrutiny for ACC and 
moderate level of scrutiny for subsidiaries, joint ventures, and applicable aspect boundaries outside of 
the organization covered by this report; 
• 
AA1000 Assurance Standard v3 Type 2 evaluation of the report content and supporting management 
systems against the AA1000 Accountability Principles (2018); 
• 
evaluation of the report against the requirements of Global Reporting Initiative Universal Standard 2021 
(GRI 2, GRI 3, 200, 300 and 400 series) claimed in the GRI content index as material and in accordance 
with; and 
• 
evaluation of the report against the SASB Disclosures and Metrics included in the Construction 
Materials Sustainability Accounting Standard (VERSION 2018-10) and conducted alongside an 
evaluation of accuracy assurance at moderate level of scrutiny.  
 
ASSURANCE METHODOLOGY 
The assurance comprised a combination of pre-assurance research, interviews with relevant employees, 
superintendents, Sustainability committee members and the senior management in Taiwan; documentation and 
record review and validation with external bodies and/or stakeholders where relevant.  
 
LIMITATIONS AND MITIGATION 
Financial data drawn directly from independently audited financial accounts and Task Force on Climate-related 
Financial Disclosures (TCFD) has not been checked back to source as part of this assurance process. 
 
STATEMENT OF INDEPENDENCE AND COMPETENCE 
The SGS Group of companies is the world leader in inspection, testing and verification, operating in more than 
140 countries and providing services including management systems and service certification; quality, 
environmental, social and ethical auditing and training; environmental, social and sustainability report assurance. 
SGS affirm our independence from ACC, being free from bias and conflicts of interest with the organisation, its 
subsidiaries and stakeholders. 
 
The assurance team was assembled based on their knowledge, experience and qualifications for this assignment, 
and comprised auditors registered with ISO 26000, ISO 20121, ISO 50001, SA8000, RBA, QMS, EMS, SMS, 
GPMS, CFP, WFP, GHG Verification and GHG Validation Lead Auditors and experience on the SRA Assurance 
service provisions. 
 
VERIFICATION/ ASSURANCE OPINION 
On the basis of the methodology described and the verification work performed, we are satisfied that the specified 
performance information included in the scope of assurance is accurate, reliable, has been fairly stated and has 
been prepared, in all material respects, in accordance with the reporting criteria. 
 
We believe that the organisation has chosen an appropriate level of assurance for this stage in their reporting. 
 
 
 
AA1000 External Assurance Statement
The Third-Party Verification System of Asia Cement 
and its Subsidiaries
Global Cement and Concrete Association (GCCA) KPIs
SASB Building Material Industry Disclosure Standards
Guideline of ISO 26000 Enterprise Social Responsibility
Taipei Exchange Rules Governing the Preparation 
and Filing of Sustainability Reports by TPEx Listed 
Companies（Cement Industry Sustainability Disclo-
sure Indicators）
Climate-related information of listed OTC companies
AA1000 External Assurance Statement
GRI content index in accordance
Cross Reference Table for Significant Topics

Appendix Guide
147
147
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
 
TWLPP5008 Issue 2305 
 
 
AA1000 ACCOUNTABILITY PRINCIPLES (2018) CONCLUSIONS, FINDINGS AND RECOMMENDATIONS 
 
Inclusivity 
ACC has demonstrated a good commitment to stakeholder inclusivity and stakeholder engagement. A variety of 
engagement efforts such as survey and communication to employees, customers, investors, suppliers, 
sustainability experts, and other stakeholders are implemented to underpin the organization's understanding of 
stakeholder concerns. For future reporting, ACC may proactively consider having more direct two-ways 
involvement of stakeholders during future engagement. 
Materiality 
ACC has established effective processes for determining issues that are material to the business. Formal review 
has identified stakeholders and those issues that are material to each group and the report addresses these at 
an appropriate level to reflect their importance and priority to these stakeholders. 
Responsiveness 
The report includes coverage given to stakeholder engagement and channels for stakeholder feedback. 
Impact 
ACC has demonstrated a process on identify and fairly represented impacts that encompass a range of 
environmental, social and governance topics from wide range of sources, such as activities, policies, programs, 
decisions and products and services, as well as any related performance.  Measurement and evaluation of its 
impacts related to material topic were in place at target setting with combination of qualitative and quantitative 
measurements. 
 
GLOBAL REPORTING INITIATIVE REPORTING STANDARDS CONCLUSIONS, FINDINGS AND 
RECOMMENDATIONS 
 
The report, ACC’s Sustainability Report of 2022, is adequately in accordance with the GRI Universal Standards 
2021 and complies with the requirements set out in section 3 of GRI 1 Foundation 2021, where the significant 
impacts on the economy, environment, and people, including impacts on their human rights are assessed and 
disclosed following the guidance defined in GRI 3: Material Topic 2021, and the relevant 200/300/400 series Topic 
Standard related to Material Topic have been disclosed. For future reporting, it is recommended to have more 
descriptions on how the organization has applied due diligence as a method for the identification and the 
evaluation of its impacts on the economy, environment, and people, as well as the role of the highest governance 
body in overseeing these processes. Moreover, regarding the material issues, it is recommended to present 
impacts with more quantitative or monetised measurement and specific illustration including positive and negative 
aspects. 
 
SASB CONCLUSIONS, FINDINGS AND RECOMMENDATIONS 
 
ACC has referenced with SASB’s Standard, Construction Materials, Version 2018-10 to disclose information of 
material topics that are vital for enterprise value creation. The reporting boundaries of the disclosed information 
correspond to the financial data reported in ACC’s audited individual financial statements. ACC used SASB 
accounting and activity metrics to assess and manage the topic-related risks and opportunities, where relevant 
quantitative information was assessed for its accuracy and completeness to support the comparability of the data 
reported. Process to identify, assess, and manage topic-related risks and opportunities were integrated into 
ACC’s overall management process. It is recommended that ACC demonstrates its long-term and short-term 
strategy for reducing Scope 1 emissions with more details to enhance continuous improvement. 
 
 
Signed: 
For and on behalf of SGS Taiwan Ltd. 
Stephen Pao  
Knowledge Deputy General Manager 
Taipei, Taiwan 
17 June, 2023 
WWW.SGS.COM 
 
TWLPP5008 Issue 2305 
 
 
Appendix A  
ASSURANCE OF MATERIAL TOPICS AND CORRESPONDING SUSTAINABILITY PERFORMANCE 
Material Topics 
Corresponding Sustainability Performance 
Materials 
GRI 301- Materials  
Energy 
GRI 302- Energy  
Water risk 
GRI 303- Water and Effluents  
Emission 
GRI 305- Emissions  
Wastes 
GRI 306- Waste  
Climate strategy  
GRI 201- Economic Performance  
Low carbon green manufacturing process and cement 
4.0 
Ch 1.1 Low Carbon Green Leadership 
Sustainable mining mountain and biodiversity 
GRI 203- Indirect Economic Impacts  
GRI 413- Local Communities  
Employment relationship 
GRI 401- Employment  
Labor/management relations 
GRI 402- Labor-Management Relations 
Occupational health and safety 
GRI 403- Occupational Health and Safety  
Interests and rights of indigenous people 
GRI 411- Rights of Indigenous Peoples  
Local community 
GRI 413- Local Communities  
Environmental education 
Ch 3.4 Eco-environmental Education 
Attracting and retaining talents 
GRI 201- Economic Performance  
Human resource development 
Ch 3.1 A Happy Workplace 
Corporate governance 
GRI 2-9~2-21 
Economic performance 
GRI 201- Economic Performance 
Indirect economic impact 
GRI 203- Indirect Economic Impacts 
Risks and opportunity management 
Ch 2.1.3 Risks and opportunity management 
Circular economy 
Ch 1.3 Circular economy 
Note: For more details about the corresponding GRI Standards Index, please refer to ACC’s Sustainability Report 
of 2022. 
The Third-Party Verification System of Asia Cement 
and its Subsidiaries
Global Cement and Concrete Association (GCCA) KPIs
SASB Building Material Industry Disclosure Standards
Guideline of ISO 26000 Enterprise Social Responsibility
Taipei Exchange Rules Governing the Preparation 
and Filing of Sustainability Reports by TPEx Listed 
Companies（Cement Industry Sustainability Disclo-
sure Indicators）
Climate-related information of listed OTC companies
AA1000 External Assurance Statement
GRI content index in accordance
Cross Reference Table for Significant Topics

Appendix Guide
148
148
Outline of 2022 Report
1.Environmental Sustainability
3.Social Inclusione
2.Corporate Governance
Appendix Guide
Cover
Cover design concept
About the Report
Words from the Chairman
Sustainable vision strategy
Asia Cement ESG Highlights in 2022
Significant Issues and Stakeholders
Back cover
Outline of 2022 Report