Commitment Policy and Commitment
As the impacts of global natural capital loss, biodiversity decline, and ecosystem degradation on the economy and industries continue to expand, nature-related issues have gradually become an important aspect of corporate sustainability governance. Internationally, Target 15 of the Kunming-Montreal Global Biodiversity Framework clearly states that large enterprises and multinational corporations should be encouraged and enabled to regularly monitor, assess, and transparently disclose their dependencies, impacts, and risks related to biodiversity, covering operations, supply chains, and value chains. At the same time, TNFD has proposed a nature-related disclosure framework centered on governance, strategy, risk and impact management, and metrics and targets, helping companies incorporate nature-related issues into decision-making, risk management, and information disclosure. Based on this, the Company has launched TNFD implementation work and established its Biodiversity and No Deforestation Commitment, gradually building mechanisms for identifying, assessing, and managing nature-related issues. For detailed policies and targets, please refer to the ESG website - Biodiversity and No Deforestation Commitment.
Nature-Related Management Task Force
In 2025, in response to TNFD implementation work, BenQ Materials established the “Nature-Related Management Task Force.” Coordinated by the sustainability department and involving the participation of environmental, safety and health, plant affairs, and procurement units, the task force is gradually establishing a governance structure, assessment process, and cross-departmental collaboration mechanism for naturerelated issues. The task force advances related work in accordance with the TNFD recommended framework and LEAP approach. It gives priority to identifying and assessing nature-related issues at major operating sites and in selected value chain activities, serving as the basis for subsequent risk and opportunity analysis, management strategy formulation, and information disclosure.
Introduction to TNFD Implementation
BenQ Materials refers to the LEAP methodology recommended by TNFD to implement nature-related issues in phases. First, in the Locate (L) phase, the Company inventories major operating sites and their related value chain activities, identifying the interfaces between each activity and the natural environment. Next, the Company conducts preliminary screening of potential nature dependencies and impacts related to operations and value chain activities. With reference to public data from the ENCORE tool and in combination with industry characteristics and operating activities, the Company determines the nature-related factors that should be prioritized for identification. Finally, relevant spatial data layers are compiled, and GIS overlay analysis is used to identify the distribution of nature-sensitive areas around operating sites, serving as the basis for subsequent assessment of nature-related risks, opportunities, and management directions.
Risks, Opportunities, and Goal Setting
