ESG
—環境、社會和公司治理—
Delivering the Advantages of Low-Carbon Buildings
Partnering to Build Green Cities – Achieving Low-Carbon Building Certification |
Precast Construction / Low-Carbon Buildings
Green Energy / Environmental Protection / Net-Zero Sustainability
Green Energy / Environmental Protection / Net-Zero Sustainability
固越工法呼應國家政策 National Policy
Low-Carbon Innovation in the Building Sector
On October 30, Year 115 (2026), President Lai Ching-te attended a meeting of the Climate Change Committee, where he proposed three key strategic directions—energy efficiency upgrades for existing buildings, low-carbon innovation in the building industry, and national land safety and urban cooling planning—to formulate concrete actions and accelerate the implementation of the net-zero transition.
In response to this policy guidance, the Ministry of the Interior announced on November 13 a proposed revision to the Actual Price Registration Platform, scheduled for implementation in the first quarter of Year 115 (2026). The revision will proactively disclose information such as building energy efficiency labels, enabling high-quality buildings to better reflect their value in the market.
According to Wang Rong-jin, Director of the Architecture and Building Research Institute, three major initiatives have been planned based on the President’s directives:
1．By 2028, complete energy efficiency assessments of buildings owned by central government agencies and state-owned enterprises.
2．From 2026, promote a Low-Carbon Building Labeling System, with implementation of certification systems for low-carbon building materials, low-carbon innovative construction methods, and smart building technologies by 2028.
3．The goal is that by 2030, all newly constructed public buildings will comply with low-carbon building labeling standards.
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Low-Carbon Buildings (Carbon Assets)
- LEBR (Low-Emission Building Rating)
Carbon Footprint Verification by TÜV - Building Energy Efficiency & Performance Evaluation
(Fire Resistance / Acoustic Performance / Thermal Insulation / Seismic Resistance) - Renewable Energy & Energy Storage Systems
(Solar Power & Energy Storage for Net-Zero Carbon Emissions / RE100 Compliance)
落實低碳建築 Implementing Low-Carbon Buildings
Applications and Expected Benefits of
Low-Carbon Building Development
Building Capability Toward Net Zero：
From Building Labels (Green Building / Low-Carbon Building / Building Energy Efficiency) to Carbon Inventory and Accounting, strengthening building sustainability and ESG performance.
Two Keys to Net-Zero Buildings
| 9% – Embodied Carbon Emissions Low-Carbon Building Label (Policy-driven encouragement and priority adoption) | 28% – Operational Carbon Emissions Building Energy Efficiency Label (Mandatory implementation) |
 | Embodied Carbon Emissions – Qualitative Selection Required for Public Infrastructure and Government Projects |
 | Operational Carbon Emissions – Quantitative Performance Already Required by International Financial Institutions |
Certification Support by Industrial Technology Research Institute (ITRI)
ITRI assists the company in carbon reduction initiatives and the development of green buildings.
Through a comprehensive assessment of the manufacturing process and finished products of the company’s prefabricated floor and wall panels, ITRI conducts carbon emission and carbon footprint calculations and verification, highlighting the carbon reduction advantages of prefabricated building systems.
At the same time, the Building Research Center of National Cheng Kung University is commissioned to perform building energy efficiency evaluations.
In addition, carbon inventories are carried out for the company’s factory buildings to obtain Green Building Certification ratings (Gold or Silver) and the Low-Emission Building Rating (LEBR).
The company further completes carbon inventory, carbon footprint assessment, and carbon neutrality initiatives, supported by the installation of renewable energy systems such as solar power and other green facilities. These measures enhance green building certification scores, strengthen industrial competitiveness, and accumulate long-term carbon assets for Gu Yue’s building structural systems.
Collaboration with ITRI (Industrial Technology Research Institute)：
- Embodied Carbon Inventory for New Factory Construction – LEBR Certification
- Carbon Inventory and Product Carbon Footprint Post-Operations – ISO 14064 / 14067
- ESG Development and Implementation for the Construction Industry – Sustainability Targets
- Building Energy Efficiency (BERSn) – New Buildings (Taiwan BERS certified under GRESB)
- Building Envelope Energy Savings – Reduce operational energy consumption throughout the building’s lifecycle (HVAC accounts for the largest share)）
Future Benefits of Building Energy Efficiency (according to FSC Sustainability Economic Activities Reference Guidelines)：Floor Area Ratio (FAR) incentives (local government regulations)／Low-interest loans (Green Construction Financing / Green Mortgages)／IFRS S2 Sustainability Disclosure／Essential conditions for a sustainable development pathway
Benefits of Low-Carbon Prefabricated Construction
Estimated FAR Incentive: ~5% (reviewed in Legislative Yuan committee deliberations)
Test Items：U-Value (Thermal Transmittance) / K-Value (Thermal Conductivity) – Represents the thermal load ratio of the building envelope
Application Items：High-Performance Green Building Materials (Acoustic / Energy-Saving – Roof and Exterior Wall Systems)
Dormitory buildings obtained occupancy permits and underwent Building Energy Efficiency Review, resulting in the issuance of Building Energy Efficiency Certification Labels
Dormitory buildings obtained occupancy permits and underwent Building Energy Efficiency Review, resulting in the issuance of Building Energy Efficiency Certification Labels
Exemption from Carbon Fee – Benefits to Owners and Profit Enhancement
Traditional Reinforced Concrete (RC) structures face reduced gross margins due to carbon fee levies. In response, construction companies have implemented “voluntary reduction plans”, which increase capital expenditure and are directly reflected in construction costs.
※ The carbon fee was officially implemented in Year 114 (2025), with a general rate of $300 per ton. By April Year 115 (2026), annual greenhouse gas inventories were completed, and the carbon fee was officially paid in May. Following the implementation of the carbon fee, the six most affected industries in terms of gross margin reduction were：
- Cement
- Pig iron, crude steel, and primary steel products
- Photovoltaic materials and components
- Petroleum refinery products
- Basic chemical materials
- Pulp, paper, and paperboard
Approximately 163 factories were estimated to be impacted. Among them, cement experienced the largest reduction in gross margin at 43.03%, meaning that for every 100 units of gross profit, about 43 units were paid as carbon fees.
☆ Gu Yue prefabricated structural building materials can reduce one-third of embodied carbon and two-thirds of construction-phase carbon emissions, with an estimated overall reduction of approximately 50%.
Assuming the carbon fee increases to $1,200–$1,800 per ton by 2030, the cost per square meter can be reduced by NT$15,000–25,000 compared with RC buildings. These savings can be passed back to owners while increasing the company’s profit margin. Simultaneously, this approach moves toward carbon neutrality and the goal of earning carbon credits.
Assuming the carbon fee increases to $1,200–$1,800 per ton by 2030, the cost per square meter can be reduced by NT$15,000–25,000 compared with RC buildings. These savings can be passed back to owners while increasing the company’s profit margin. Simultaneously, this approach moves toward carbon neutrality and the goal of earning carbon credits.
Green Premium vs. Brown Discount
Green Premium VS. Brown Discount
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Chairman Jian Youxin of the Sustainable Energy Research Foundation pointed out that housing prices and rental rates will be increasingly influenced by “green inflation” in the future. However, this challenge also represents an opportunity: the next 30 years could be a golden era for the real estate industry. The earlier stakeholders pay attention to carbon reduction, the sooner they can respond and gain a competitive advantage. According to current international data, green premiums are already reflected in the rental performance of office spaces leased by multinational corporations. In the UK, homebuyers are even willing to pay up to 10% more to choose energy-efficient homes. |
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“Brown Discount” Requires Special Attention Assets that fail to meet future energy-saving and carbon reduction requirements may lose competitiveness, resulting in depreciation in building value. To enhance carbon reduction in the building sector and reduce embodied carbon emissions during construction, renovation, and demolition, the Building Research Institute of the Ministry of the Interior launched the “Low-Carbon (Low-Embodied Carbon) Building Labeling” system on July 1, Year 113 (2024). This initiative supports a comprehensive net-zero policy. Currently, public buildings are required to obtain certification from the National Cheng Kung University Building Research Center. In the future, the program will be gradually expanded to private sector buildings and residential properties. Buildings that fail to meet the standards, whether newly constructed or existing structures, must implement improvement measures, which will increase costs and broaden the potential for brown discounts. |
Gu Yue Green Building Prefabricated Construction Advantages
Reduced Carbon Fee Costs
Gu Yue’s prefabricated low-carbon construction method reduces construction costs associated with carbon fees, allowing savings to be passed on to owners and enhancing corporate value.
Green Building Floor Area Incentives
Green Building Floor Area Incentives Under the Urban Renewal Building Floor Area Incentive Regulations, buildings that obtain candidate Green Building Certificates are granted additional floor area based on their certification level: Diamond：+10% ．Gold+8%．Silver: +6%．Bronze: +4%．Certified: +2%
Low-Carbon Floor Area Incentives
According to Article 17 of the New Taipei City Urban Planning Act, low-carbon construction methods (LC Method) achieving Level 1+ qualify for 8% floor area incentives. For urban renewal projects over 2,000 m², Level 3 Low-Embodied Carbon Certification is required.
“Green Premium”Effect
Increases property value through the green premium effect
Accumulates building carbon assets
Generates company value via carbon credit and renewable energy certificate trading
Accumulates building carbon assets
Generates company value via carbon credit and renewable energy certificate trading
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