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.

Processes to identify and assess material impacts, risks, and opportunities include screening of assets as part of our DMA to understand impacts, risks, and opportunities across the value chain. We have not undertaken direct consultations with affected communities as part of the screening. We apply life cycle assessments (LCAs) for enhanced insights into impacts related to the use and depletion of virgin materials. We have calculated the recyclability rate of materials in offshore wind farms to understand recycling potential.

Policies related to resource use and circular economy include a 'Resource management policy' to minimize the use and depletion of virgin resources by developing circular value chains with suppliers. A 'Waste management policy' addresses negative impacts of materials wasted, outlining waste management processes and providing definitions for waste management assurance.

Key actions related to resource inflows involve a quantitative breakdown of key materials used in renewable energy assets, engaging with key suppliers on decarbonisation matters, and sourcing more scrap steel to increase lower-emissions steel usage.

Key actions related to resource outflows focus on addressing waste generation during construction, operation, and decommissioning by designing assets with minimal reliance on specific materials and ensuring waste is diverted from disposal by enhancing sorting and collection processes. Transition pieces for offshore wind farms are made from recyclable materials to increase recyclability rates.