1 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 尋找對抗全球暖化 的低碳創新處方 黃正忠總經理 安侯永續發展顧問(股)公司 February 24, 2016 2016 ATCC

2 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 台北市下雪了

3 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 驚喜?

4 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 驚喜?還是警訊?

5 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 氣候變遷 變得怪 變得快 變得害了未來的世代

6 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 碳禍

7 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. KPMG 尋找對抗全球暖化的 低碳創新處方

8 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. KPMG 安侯建業 The Clear Choice

9 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 全球據點 – 有陽光的地方就有KPMG KPMG 係一全球性的專業諮詢服務組織，擁有174,000位專業同仁， 在155個國家提供審計及確信、稅務、顧問諮詢服務。 We operate in 155 countries 全球總部位於 荷蘭阿姆斯特丹 美洲地區 歐洲、中東、非洲區 亞洲區

10 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 與Coopers & Lybrand在台灣之會員組 織合併，更名為安侯建業會計師事務所 新竹所 台北所 台中所 台南所 全省服務據點 南科育成中心服務處 高雄所 屏東農業生物科技園區辦公室 因應會計師法修正，更名為安侯建業聯 合會計師事務所 2009 成立安侯永續發展顧問股份有限公司 2013 成立安侯法律事務所 2014 安侯資訊顧問股份有限公司、畢馬威財務諮詢股份有限公司 2015 1952 1971 1987 由張安侯會計師創設本所 加盟Peat Marwick Mitchell & Co. ,為 我國歷史最悠久的國際性會計師及專業 諮詢服務組織 成為KPMG在台灣之會員組織，並更名 為安侯協和會計師事務所 1999 KPMG台灣所大事紀

11 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. KPMG服務總覽 稅務 Tax 審計 Audit 風險顧問 財務報表 審計 公開發行及 上市(櫃)專案 輔導與規劃 其他簽證和 認證服務 顧問 Advisory 稅務服務 國際個人稅 服務 投資及工商 登記服務 會計、稅務及 薪資委外服務 財務風險 管理服務 併購交易 與企業重 組 風險管理 、內部稽 核與遵循 服務 管理顧問 企業績效 服務 資訊科技 與商用軟 體 併購交易 管理服務 企業重組 服務 投資銀行 服務 鑑識會計 服務 海外稅務 投資服務 會計諮詢 金融行業 顧問 政府與基礎 建設顧問 氣候變遷及 企業永續 發展 法律 Law 跨國併購法 金融機構法 資本市場 公司及商事法 法律服務 FATCA法案及 美國個人稅務 法律剖析 法律諮詢顧問 服務 民事訴訟 刑事訴訟 行政訴訟 資訊 Mobile Commerce Services 資訊系統規 劃與建置 雲端桌面 VDI規劃與 建置 整合通訊應 用規劃與建 置 雲端應用 Smart Device整合 應用 App 專案開 發 財務諮詢 服務

12 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. KPMG 安侯永續發展顧問公司 • 企業永續策略與報告 • 企業社會責任(CSR)實踐 • 碳風險與碳商機 • 低碳商業策略 • 碳金融 • 社會企業 • 共融事業(Inclusive Business) • 社會投資報酬分析 • 責任投資

13 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 碳禍只有低碳救

14 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 1.5 ℃ 2 ℃ 2.7 ℃ 4 ℃

15 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 尋找永續未來的低碳解方與明日領袖

16 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 快遞

17 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.

18 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 沒有左轉怠速的低碳智能快遞

19 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 不要烏雲吃到飽 無碳能源 Clean Cloud 才炫

20 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 世界要有救 需要無所不在的 低碳顛覆性創新

21 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 2016 世界經濟論壇全球風險報告 排名 發生可能性 衝擊大小 1 大規模非自主性遷 徙 減緩與調適氣候變遷 失敗 2 極端氣候 毀滅性武器 3 減緩與調適氣候變 遷失敗 水危機 4 國際衝突 大規模非自主性遷徙 5 天災 能源價格劇變 6 國家治理失效 生物多樣性損失與生 態系統瓦解 7 失業率或就業不足 財政危機 8 數據詐騙或竊取 感染性疾病擴散 9 水危機 資產泡沫 10 非法貿易 社會極度不穩定

22 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. • Extreme weather • Continued Lock-In to Fossil Fuels • Unsustainable Urbanization • Lack of Freshwater • Continued Rise in Chronic NCDs • 極端氣候 • 持續鎖定對化石燃料的依賴 • 無法控制的都市化 • 缺水 • 持續增加的非傳染性慢性疾病 (癌症、糖尿病、心 血管疾病等) • Resistance to Lifesaving Medicine • Accelerating Transport Emissions • Loss of Ocean Biodiversity • Global Food Crisis • A Generation Wasted • 對救命藥物的抗藥性 (Antibiotics抗生素不當使用) • 加速交通排放 (PM2.5, 碳排放及其他空污) • 海洋物種多樣性消失 • 全球糧食危機 • 浪費掉的世代 (青年世代的失業)

23 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. • 全球向減碳與低碳模式邁進訊號已明確 • 碳有價格訊號也明確 • 低碳投資將會大幅啟動 • 邁向暖化不超過2度C甚至1.5度C的低碳 經濟，會改變所有事 • 碳金融商品(如綠色債券)將會速發展

24 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. New Climate Economy 新氣候經濟 碳金融/氣候金融 兆元(美元)清潔投資/年 碳中和 碳帳

25 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 智慧電網 智慧交通 智慧建築 智慧生產 智慧消費 從智慧城市開發低碳商機 未來20年，全球最 大的700個城市，將 投資30兆至40兆美 金在智慧城市的基 礎建設

26 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 低碳創新 利眾利己 商機大到你無法想像

27 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 當房子都可以浮在水時 來杯低碳咖啡吧

28 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 當咖啡渣都可以做成衣服時 來趟低碳旅行吧

29 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 當賣油超過百年的公司要超越石油 才發現能源可以無中生有

30 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 當低碳車只賣使用權 賣所有權不再是唯一的商業模式

31 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 當種樹可以取得有價的碳權 夜市的炸雞排可不可以碳中和

32 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 發掘你的低碳DNA

33 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 顛覆想像 全員瘋碳 你就會得救

34 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 選低碳 讓你與眾不同

35 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 低碳夢想家的成真之旅 視 野 實 習 業 師 資 本

36 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 用低碳創造21世紀的精彩

37 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 謝謝

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. The KPMG name and logo are registered trademarks or trademarks of KPMG International.