The Board of Directors holds the final accountability for the governance of climate-related risks. It is responsible for the approval and supervision of the risk management framework and policies related to climate-related risks. Senior management is in charge of the promotion of the management mechanism of climate-related risks, establishing management processes, and regularly reporting to the Board of Directors on the management of climate-related risks.

The 2025 training programs covered topics such as the challenges of climate change and net-zero carbon emissions, as well as investment risks associated with green finance. Customized course content was developed to ensure that senior management possess the appropriate capabilities and expertise required to make the best decisions in the face of climate-related risks.；Starting from 2024, online environmental education courses are available in the E-Learning mechanism, and the contents of the courses include climate change risk management, sustainable finance and environmental education, Green Finance Action solutions, etc. to facilitate our staff’s understanding of sustainability-related topics and enhance their climate risk awareness through course training, so as to effectively implement relevant risk control measures.

We comprehensively considered both internal and external environments related to climate change risks and opportunities, and formulated climate-related risk and opportunity topics to be identified. Based on the evaluation results of “probability of occurrence” and “degree of impact,” we prioritized these topics to define material climate risk and opportunity events.

Identification of climate-related risks: Chunghwa Post identified the physical and transition risks of climate change risks and identified nine major climate risk events in total.

Identification of climate-related opportunities: The transition toward a low-carbon economy entails climate-related risks; however, it also presents opportunities for the Company in the process of climate change mitigation and adaptation. A total of four significant climate-related opportunities were identified.