We engage with our key suppliers on decarbonisation matters as part of our supplier engagement and procurement strategy. In 2024, we have extended these engagements to also include resource use and circularity matters. These two topics naturally overlap as we are looking for opportunities to, for example, source more scrap steel as a means of increasing our usage of lower-emissions steel. As our negative impact occurs outside our own operations, we are dependent on continuous collaboration to make meaningful progress that will mitigate both the material negative impact as well as the risk related to our reliance on virgin scarce resources, when constructing our renewable energy assets. As an example of the supplier engagement programme development, we initiated a collaboration with wind turbine manufacturer Siemens Gamesa to use recycled glass fibres for certain new wind turbine blades at our Greater Changhua 2b and 4 offshore wind farms in Taiwan. The intended outcome of our supplier engagement and procurement strategy is to have a firm set of circularity-related supplier requirements in place within the next four to five years. For selected components, recycled materials have already been introduced as a sourcing evaluation criterion, ensuring our gradual transition away from the use of virgin resources.

As part of our DMA, we frequently screen our assets and activities to understand their impacts, risks, and opportunities across our value chain. However, as also noted in the DMA methodology and due to the nature of our assets, we have not undertaken direct consultations with affected communities as part of the screening performed to understand our IROs related to resource use and circularity. Going forward, we will increasingly apply our methodology for life cycle assessments (LCAs), providing enhanced insights into our impacts related to the use and depletion of virgin materials when constructing our assets. Furthermore, we have calculated the recyclability rate of materials embedded in a representative sample of our offshore wind farms, to understand which materials and components we can process for recycling upon retirement of the wind farms. The underlying calculations, prepared in collaboration with the digital ReWind tool facilitated by DNV, are important for our further understanding of the negative impact of materials wasted during construction, operation, and decommissioning. Additionally, the information gathered helps us identify how we can turn used materials, such as steel and copper, into reusable components, improving our wider resource efficiency.