FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 45 SUSTAINABILITY REPORT (CONT’D) 5.3 Measurement Uncertainty The following table discloses the key assumptions and range of outcomes for metrics involving significant estimation uncertainty. Metric Key Assumptions Range of Outcomes Uncertainty Level Scope 1 (1,690 tCO2e) Taiwan MOEA Year 114 emission factors; fuel consumption from site meter readings (±2% meter accuracy) ±85 tCO2e (±5%) Low — meter readings validated quarterly; factors published by regulators Scope 2 location-based (12,445 tCO2e) Grid average emission factors from national regulators; electricity consumption from utility bills ±622 tCO2e (±5%) Low — utility bills are primary data; factors published annually Scope 2 market-based (12,445 tCO2e) No purchase of RECs; residual mix factor not available ±622 tCO2e (±5%) Low — uncertainty level assumed same as location-based emission Scope 3 (48,152 tCO2e) Spend-based method using DEFRA/ EXIOBASE emission intensity factors for semiconductor raw materials; supplier spend from management accounts ±14,446 tCO2e (±30%) High — spend-based method involves significant estimation; supplier activity data collection underway Scope 4 avoided emissions (103,608 tCO2e) 58.5% emissions reduction ratio based on 10-cycle refurbishment vs. new manufacture; component volume from production records ±10,361 tCO2e (±10%) Medium — lifecycle assumption validated by internal engineering study; independent verification not yet conducted Physical risk financial impact Drought return period of once per decade under SSP3-7.0; water supply disruption estimated at 5–10 production days 0.5%–3.5% of revenue High — return period and operational impact involve significant uncertainty
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