Asia Cement Upgraded to MSCI ESG Rating 'AA', Joining the Ranks of Building Materials Industry Leaders

TAIPEI, TAIWAN – As the global transition toward sustainability accelerates, Asia Cement Corporation (ACC) has once again delivered outstanding results. According to the latest ESG ratings released by MSCI, a leading international authority in investment research, Asia Cement’s rating has been upgraded from 'A' to 'AA'. This advancement not only demonstrates the concrete results of the company's long-term commitment to low-carbon transition and sustainable governance but also highlights its leading competitiveness under rigorous international evaluation standards.

Rising Above Stricter Standards

This year, MSCI introduced its new ESG Rating Model 5.0, which strengthens evaluation criteria regarding corporate risk exposure, substantive performance, and financial materiality. The updated model also refines scoring mechanisms for controversies and management indicators. Despite the overall tightening of rating logic—which now prioritizes actual performance over mere policy commitments—Asia Cement successfully leaped to the 'AA' level, signaling that its overall ESG performance has reached industry-leading standards.

Excellence in Environmental and Social Governance

According to the MSCI report, Asia Cement performed exceptionally well in waste management, community relations, and biodiversity. Notably:

• Biodiversity: Earned a perfect score of 10/10. Through mine restoration, habitat creation, and native species recovery initiatives, the company has transformed mining areas into ecological environments where diverse species coexist, successfully rebuilding ecological chains and enhancing natural resilience.

• Occupational Health and Safety: MSCI specifically highlighted Asia Cement’s leadership in employee safety management. Currently, 100% of its operating sites have obtained ISO 45001 certification, effectively mitigating operational risks and reflecting the company's commitment to human-centric values.

A Synergy of ESG Strategy and Financial Performance

The integration of ESG strategy with core business development has allowed Asia Cement to build robust corporate resilience, which is reflected in its financial outcomes. The company has achieved a streak of eight consecutive years with net profits exceeding NT$10 billion and has distributed dividends for 42 consecutive years, demonstrating long-term stable profitability and a consistent track record of rewarding shareholders.

In addition to the MSCI 'AA' rating, Asia Cement continues to be included in the S&P Global Sustainability Yearbook and has achieved the highest 'A' List ranking in the CDP Climate Change questionnaire, confirming its comprehensive international competitiveness.

Future Outlook

Asia Cement stated that this rating upgrade reflects the culmination of the company's deep-rooted efforts in ESG governance. Moving forward, the company will continue to optimize its operations based on MSCI ESG indicators and deepen its sustainability management strategies. While maintaining steady growth in its core cement business, Asia Cement aims to accelerate its low-carbon transition and move toward a future of symbiosis with the environment and mutual prosperity with society.

(Caption) The Asia Cement Ecological Park restores a wealth of native Taiwanese plants and butterflies, contributing to the company's perfect 10-point score in the Biodiversity category of the MSCI ESG rating.