江蘇林洋能源股份有限公司

Jiangsu Linyang Energy Co., Ltd.

環境目標設定：年度及中長期目標

Environmental Target-Setting: Annual, and Medium- and Long-Term Targets

文件編號：LY-CL-004    版本：V1.0    生效日期：2026年1月8日

Document No.: LY-CL-004    Version: V1.0    Effective Date: January 8, 2026

一、編制說明與目標設定原則
1. Basis of Preparation and Principles for Target Setting

（一）編制依據與組織邊界
(1) Basis of Preparation and Organizational Boundary

本文件依據公司環境政策、零碳承諾與轉型計劃以及年度環境監測與統計制度編制，用于設定公司中長期環境目標與年度目標值，并作為年度環境績效評價與對外披露的基準。目標設定覆蓋公司總部及所屬各生產基地，與財務報告合并范圍的環境數據邊界保持一致。

This document is prepared in accordance with the Company's Environmental Policy, the Net-Zero Commitment and Transition Plan, and the annual environmental monitoring and statistics system. It sets medium- and long-term environmental targets as well as annual target values, and serves as the baseline for annual environmental performance assessment and external disclosure. The boundary covers the headquarters and all production bases, consistent with the environmental data boundary of the financial consolidation scope.

沙特阿拉伯生產基地截至 2025 年 12 月 31 日尚未投產，不具有 2025 年完整年度環境數據，因此未納入基準年邊界，亦不計入 2025 年度目標值的考核范圍。該基地投產后，將自投產次年起納入統計與目標考核，并按下述第（二）項方法確定其基準值。

The production base in Saudi Arabia had not commenced operation as at 31 December 2025 and therefore has no full-year environmental data for 2025. It is excluded from the baseline year boundary and from the scope of the 2025 annual target values. Once operational, the base will be included in statistics and target assessment from the following year, with its baseline determined in accordance with item (2) below.

（二）基準年與對比口徑
(2) Baseline Year and Comparison Basis

除非另有說明，本文件各項中長期目標均以 2025 年為基準年，基準值采用經內部審核的 2025 年全年環境統計數據。后續年度目標值以上年實際值為基數，結合產能安排、工藝改造與污染治理設施運行計劃逐項確定，并保留合理的安全邊界。

Unless otherwise stated, 2025 is used as the baseline year for all medium- and long-term targets, with baseline values taken from internally reviewed full-year environmental statistics for 2025. Subsequent annual target values are determined item by item on the basis of the prior year's actual values, taking into account production capacity plans, process upgrades and the operating plans of pollution control facilities, while retaining a reasonable safety margin.

發生下列情形時，將對基準值與目標值進行重述，并在年度披露中說明重述原因與影響：一是合并范圍發生重大變化，如新基地投產或資產重組；二是排放因子、核算方法或統計口徑發生調整；三是生產工藝或產品結構發生實質性改變，導致數據可比性下降。

Baseline and target values will be restated, with the reasons and impacts explained in the annual disclosure, where: (i) the consolidation scope changes materially, such as a new base commencing operation or an asset restructuring; (ii) emission factors, accounting methods or statistical boundaries are adjusted; or (iii) production processes or product mix change substantively such that comparability is impaired.

（三）目標設定原則
(3) Principles for Target Setting

· 以強度目標為主、絕對量為輔。

· Intensity targets are primary, with absolute values as a supplement.

· 目標應可測量、可追溯、可考核，全部指標均可由現有統計臺賬直接計算或經簡單匯總得出。

· Targets shall be measurable, traceable and assessable; all indicators can be calculated directly from existing statistical ledgers or through simple aggregation.

· 目標水平兼顧環境效益與經營可行性，參照同行業披露水平設定，避免設定無法達成的數值。

· Target levels balance environmental benefit with operational feasibility, are set with reference to peer disclosure levels, and avoid unachievable figures.

· 口徑變更即重述，確保跨年度可比。

· Any change in accounting boundary triggers restatement to ensure year-on-year comparability.

關于強度目標與絕對量目標的取舍：公司生產基地處于產能爬坡與結構優化并行階段，若單純設定絕對量目標，產能擴張將稀釋單位產品減排努力，難以真實反映管理績效；因此中長期目標以單位營業收入強度為主要考核口徑，同時對已具備穩定統計基礎且以末端治理為主要驅動因素的指標（如揮發性有機物）補充絕對量口徑。

On the choice between intensity and absolute targets: the Company's production bases are simultaneously ramping up capacity and optimizing product mix. Absolute-only targets would allow capacity expansion to dilute unit-level abatement efforts and would not faithfully reflect management performance. Medium- and long-term targets therefore use intensity per unit of operating revenue as the primary metric, while indicators with a stable statistical basis that are driven mainly by end-of-pipe treatment (such as volatile organic compounds) are supplemented with absolute-value metrics.

（四）2025 年基準值和目標值
(4) 2025 Baseline and Target Values

下表列示2025年基準年各項關鍵環境指標的實際值及年度目標值。其中，2025年實際值作為基準值，用于后續中長期環境目標設定、年度目標制定及環境績效評估。

The table below presents the actual and annual target values of key environmental indicators for 2025. The 2025 actual values serve as the baseline for setting medium- and long-term environmental targets, developing subsequent annual targets, and assessing environmental performance.

注：營業收入為強度類目標的分母，取自 2025 年度經審計財務報表。

Note: Operating revenue is the denominator for intensity targets and is taken from the audited 2025 financial statements.

二、中長期環境目標
2. Long-Term Environmental Targets

本章設定公司至 2030 年的中長期環境目標，覆蓋固體廢棄物、水資源、揮發性有機物與綠色產品四個領域。除揮發性有機物補充絕對值口徑外，目標均以單位營業收入強度表述，基準年為 2025 年，中期檢查點為 2027 年。

This chapter sets the Company's medium- and long-term environmental targets through 2030, covering four areas: solid waste, water resources, volatile organic compounds (VOCs) and green products. Except for VOCs, which is supplemented with an absolute-value metric, all targets are expressed as intensity per unit of operating revenue, with 2025 as the baseline year and 2027 as the interim checkpoint.

（一）一般工業固體廢棄物減量與回收
(1) General Industrial Solid Waste Reduction and Recycling

公司一般工業固體廢棄物主要來自光伏組件制造環節的邊角料、廢包裝材料及一般污泥，處置方式以委托填埋為主。2025 年產生量 1,723.74 噸，其中填埋 1,634.22 噸、回收利用 80.82 噸，回收利用率 4.69%，回收利用水平明顯偏低。中長期目標的重點在于提高回收利用率，壓降單位營業收入的固廢產生強度。

The Company's general industrial solid waste arises mainly from offcuts, waste packaging and general sludge in PV module manufacturing, and is currently disposed of primarily through contracted landfill. In 2025, 1,723.74 tonnes were generated, of which 1,634.22 tonnes were landfilled and 80.82 tonnes recycled, giving a recycling rate of 4.69%, a relatively low level. The medium- and long-term targets therefore focus on raising the recycling rate and reducing solid waste generation intensity per unit of operating revenue.

· 到 2027 年，一般工業固體廢棄物產生強度較 2025 年下降，回收利用率提升至 15% 以上。

· By 2027, general industrial solid waste generation intensity shall decline versus 2025, and the recycling rate shall rise above 15%.

· 到 2030 年，產生強度較 2025 年下降 20%，回收利用率提升至 30% 以上，填埋處置比例顯著下降。

· By 2030, generation intensity shall fall by 20% versus 2025, the recycling rate shall rise above 30%, and the share of landfill disposal shall decline significantly.

注：產生強度 = 一般工業固體廢棄物產生量 ÷ 營業收入（億元）；2025 年基準值 1,723.74 ÷ 48.76 = 35.35 噸/億元。