Committed to a Win-Win Sustainable Future

As a leading global service provider of semiconductor assembly and testing, ASE Technology Holding Co., Ltd. and its subsidiaries (collectively ASEH) are fully committed to building its core business and strengthening research and development. The company continues to advance its corporate sustainability strategy through a framework that comprises four pillars - Low Carbon, Circular, Inclusive and Collaborative.

Adoption of IFRS Sustainability Disclosure Standards

With the growing global emphasis on corporate sustainability, disclosures in sustainability reporting has shifted from voluntary to mandatory reporting required by law. In 2023, the International Sustainability Standards Board (ISSB) issued the IFRS Sustainability Disclosure Standards (IFRS S1 and S2), providing a globally consistent framework for disclosing sustainability-related financial information. These standards aim to enhance the comparability of sustainability data and prevent greenwashing. In the same year, Taiwan’s Financial Supervisory Commission (FSC) announced its decision to adopt IFRS standards, mandating listed companies to comply through regulations issued by the Taiwan Stock Exchange.

In 2024, our Chief Financial Officer (CFO) and Chief Sustainability Officer (CSO) were appointed to take the lead in meeting these new requirements. A cross-functional task force was established to bring together all subsidiary companies and include units responsible for risk management, sustainability, finance, and internal audit. The team conducted a comprehensive gap analysis between current practices and the IFRS Sustainability Disclosure Standards, and integrated existing Enterprise Risk Management (ERM) frameworks to manage sustainability-related risks and opportunities. It also established management objectives and implemented responsive strategies, while preparing for future disclosures by collecting relevant sustainability and financial data. In parallel, the company enhanced its internal control system for sustainability information management by making improvements to the processes for data collection, documentation, processing, compilation, reconciliation, approval, and disclosure to ensure the credibility of sustainability disclosures.

ESG Report Chapter

Ch.0

LETTER FROM THE CHAIRMAN

Ch.1

OPERATING MODEL

Ch.2

SUSTAINABLE GOVERNANCE

Ch.3

INTEGRITY AND ACCOUNTABILITY

Ch.4

INNOVATION SERVICE

Ch.5

GREEN MANUFACTURING AND LOW-CARBON TRANSFORMATION

Ch.6

INCLUSIVE WORKPLACE

Ch.7

RESPONSIBLE PROCUREMENT

Ch.8

CORPORATE CITIZENSHIP

APPENDIX

Sustainability Report

2024 Sustainability Report
2023 Sustainability Report
2022 Sustainability Report
2021 ESG report
2020 ESG report
2019 ESG report
2018 ESG report

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