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Report Overview

Editorial Principles

The 2022 Sustainability Report (hereinafter referred to as "this report") is the second sustainability report issued by Billion Electric Co., Ltd. The content structure of this report follows the GRI Sustainability Reporting Standards (GRI Standards) issued by the Global Reporting Standards Board with reference to the GRI 2021 Guidelines. It adheres to the 8 major reporting principles of the GRI 2021 version: accuracy, balance, clarity, comparability, completeness, sustainability context, timeliness, and verifiability, and is prepared in line with the hardware (HARDWARE) industry in the Sustainable Accounting Standards Board (SASB), and at the same time aligns with the "Code of Practice for the Corporate Social Responsibility for Listed and OTC Companies" and the United Nations Sustainable Development Goals (SDGs).

Scope and Source

The information disclosed in this report is from 1 January, 2022, to 31 December, 2022. The content includes the performance of Billion Electric (including the headquarters and the Yilan plant) and the two subsidiaries, Billion Watts Technologies and Billion Sunpower in economic, environmental and social, and corporate governance aspects, excluding other subsidiaries and BEC (U.S. Branch). The financial data is consistent with the scope of disclosure in the consolidated financial report. All financial figures in the report are presented in NT dollars. If the content covers information outside of this scope, it will be explained in the report. The report is organized by relevant personnel from various departments within the group, compiled by the sustainability report preparation team, reviewed and revised by the Sustainable Development Committee, and finally announced after being approved by GM and Chairman, according to the relevant approval authority.