TIPC is committed to reducing carbon emissions, protecting natural resources, and addressing climate change in order to achieve sustainable development goals. The company invests treasury funds in sustainability-related bonds approved by Taiwan's Financial Supervisory Commission (hereinafter "ESG bonds"), including green bonds, sustainability bonds, social bonds, and sustainability-linked bonds, to support domestic enterprises in implementing sustainable development and advancing sustainability transitions—such as sustainable environmental projects in green energy, energy-saving works, clean transportation, and ecological protection. In 2025, total ESG bond investment increased by NT$100 million. As of December 31, 2025, the company's total ESG bond investment was approximately NT$1.9 billion, accounting for about 11.28% of the overall bond investment portfolio. The holdings of bond portfolio include TSMC green bonds, Taiwan Mobile social bonds, and CHIMEI Corporation sustainability-linked bonds, among others. In 2026, TIPC will continue to participate in sustainability-related bond investments and maintain ESG bonds at 5% or more of the overall bond portfolio. Given rapid changes in financial markets, the company will review its ESG bond holdings in a timely manner according to market conditions and continue to seek suitable investment opportunities to strengthen support for sustainable development and put the spirit of ESG investing into practice.