‘Only by closely integrating sustainability with business can we create long-term value’: Asus CSO

After securing a Platinum and two Gold awards at the 11th Asia Sustainability Reporting Awards, ASUSTeK Computer Inc. sees the recognition as more than an endorsement of disclosure quality. For Chief Sustainability Officer Tzer-Shin Wu, the wins validate a pragmatic, data-driven approach to sustainability that embeds climate action, environmental governance and risk management directly into core business strategy. In this exclusive interview, Wu explains how ASUS has evolved its reporting into a strategic management tool — and why sustainability, when treated as a source of competitiveness rather than compliance, can drive enduring corporate value.

Congratulations on winning at the 11th Asia Sustainability Reporting Awards. What does this recognition mean for your sustainability team and your organisation?

This recognition is a profound validation of ASUS’s unwavering commitment to our core philosophy of “Using Digitised Data and Scientific Management Practices to Support Sustainable Value Creation through Core Competencies.” It reflects our continuous dedication, driven by a pragmatic and fundamental approach, to advancing sustainability management, climate action, and environmental governance.

Winning three major accolades at the Asia Sustainability Reporting Awards this year, marking our fifth time to be honoured with an ASRA award, is particularly meaningful. It unequivocally affirms ASUS’s diligent efforts in sustainability information disclosure, environmental impact assessment, and corporate social responsibility. Crucially, this achievement further solidifies and elevates our sustainability leadership position within the technology industry.

Sustainability reporting has evolved rapidly. How has your reporting approach matured over the past few years, and what were the biggest lessons from this journey?

ASUS’s sustainability reporting has matured significantly, evolving from initial information disclosure to a far more strategic communication tool. By leveraging the key issues and indicators defined by various reporting frameworks, we have substantially enhanced the integrity of our internal data management for these critical areas. Beyond merely responding to stakeholder expectations, the sustainability report has also become a crucial bridge for fostering cross-departmental collaboration and driving the organisation’s holistic sustainable development.

Furthermore, we have observed a clear trend where sustainability reporting frameworks are increasingly integrating with financial information. They emphasise a risk and opportunity management perspective, showcasing how sustainability becomes central to corporate competitiveness. This aligns perfectly with ASUS’s philosophy of promoting strategic sustainability, as we firmly believe that only by closely integrating sustainability strategy with overall business strategy can we create continuous and long-term value for the enterprise.

The ASRA judges emphasise rigour, transparency, and impact. Which parts of your report do you feel best demonstrate these qualities?

Our 2024 TCFD Report, which earned the Platinum Award, and our Nature Impact Assessment Report, a Gold Award recipient, are prime examples of how we demonstrate rigorous sustainability strategy and transparent disclosure.

This is further underscored by the fact that ASUS’s long-term net-zero target has been validated by the Science Based Targets initiative (SBTi). We are also deepening our application of the IFRS S2 framework to identify material climate-related risks and opportunities. This involves quantifying their impact on our operations and financial performance, and subsequently developing strategies for risk mitigation, capital allocation, and the realisation of opportunities.

Regarding our Nature Impact Report, we approach it from a natural capital management perspective. Leveraging our extensive experience in Environmental Profit and Loss (EP&L) assessments, we conduct a comprehensive environmental footprint inventory across our value chain. This allows us to perform detailed EP&L analyses, identify environmental impact hotspots, and implement targeted management within the value chain to minimise our environmental footprint. Furthermore, we integrate the Taskforce on Nature-related Financial Disclosures’ (TNFD) LEAP methodology to further assess the degree of impact on natural capital and biodiversity within our value chain. Beyond our direct value chain, we actively engage in nature-positive actions, with our annual project achievements receiving certification from governmental bodies, such as the Forestry and Nature Conservation Agency.

Could you walk us through the process of materiality assessment — and how you are now integrating double materiality or value-chain impacts into your reporting?

At ASUS, we have been integrating the EU’s double materiality assessment since 2021. We conduct this assessment on a biennial cycle to regularly review material issues and their associated impacts.

In the first year of this cycle, we extensively gathered insights from external stakeholders and monitored evolving issues of public concern. This involved compiling identified material issues and quantifying their potential impacts. The second year focused on employing qualitative research methods to gain a deeper understanding of stakeholder perspectives.

Our issue impact assessment methodology encompasses collecting feedback from both internal and external stakeholders, analysing industry issue trends, and conducting qualitative interviews. To further enhance the credibility of our materiality analysis, we also invite key stakeholders with expertise in sustainability and issue management to participate in engagement sessions.

ASUS’s double materiality assessment covers two primary dimensions:
Financial Materiality: The impact of sustainability issue management on our business operations.
Impact Materiality: The impact of our corporate activities on the environment, economy, and society. Crucially, the scope of this assessment extends beyond our own operations to encompass our entire upstream and downstream value chain.

Based on the results of this comprehensive materiality analysis, ASUS proactively implements sustainability issue management actions, thereby strengthening the overall sustainability performance across our entire value chain.

How do you ensure data accuracy and credibility across complex topics such as GHG emissions, supply-chain sustainability, and human rights?

At ASUS, we are driving a data-driven dual transformation, implementing it across our entire value chain to ensure accuracy and credibility. For complex topics such as GHG emissions, we have leveraged AI and digital technologies to build an “ASUS Carbon Data Management Platform.” This platform assists our group subsidiaries and supply chain partners in systematically collecting carbon emission data and conducting greenhouse gas inventories. We also integrate third-party data validation mechanisms to comprehensively enhance the efficiency and accuracy of our data collection.

In terms of supply chain sustainability management and human rights, we have achieved a leading position in the industry by obtaining SGS’s first ISO 20400 Sustainable Procurement Role Model Certificate with a Five-Star Rating. This achievement significantly reduces the environmental impact of our procurement activities and safeguards labour rights. Furthermore, a new digital platform specifically for supply chain management is currently under construction. In the future, this platform will also adopt a digitally driven approach to ensure enhanced management efficiency, information accuracy, and credibility, ultimately strengthening our competitive advantage.

What new sustainability frameworks (for example, ISSB or TNFD) are you preparing to align with, and what challenges or opportunities do they bring?

ASUS is actively monitoring and integrating newly developed sustainability reporting frameworks, including the ISSB (IFRS Sustainability Disclosure Standards) and the Taskforce on Nature-related Financial Disclosures (TNFD).

These frameworks mandate more rigorous risk assessment processes, emphasising the crucial linkage between sustainability information and corporate financial data, as well as the monetisation of financial impacts. This requires companies to integrate sustainability risks and opportunities into their operational decisions and disclose them publicly in relevant sustainability reports. Consequently, cross-departmental communication and coordination between finance departments and sustainability teams become even more critical, posing a significant challenge to existing internal management structures and information integration.

However, by proactively incorporating sustainability risks and opportunities into our financial reporting and business decisions, we believe companies can gain a more comprehensive understanding of potential risks, significantly enhance their early warning and response capabilities, and effectively seize the multitude of opportunities presented by the ongoing sustainability transition.

Reporting aside, which sustainability initiative or achievement from the past year are you personally most proud of?

In terms of climate action, we are particularly proud to have achieved ‘Leadership’ status in CDP’s Climate Change category for two consecutive years. Furthermore, upon our first participation, we also earned ‘Leadership’ status in the Water Security category. Regarding our climate targets, our net-zero goal has been validated by the Science Based Targets initiative (SBTi). In 2024, we proudly achieved 55% renewable energy usage across our global operational sites and a 28% reduction in carbon intensity from our key suppliers.

We are also promoting a circular economy by actively responding to the EU’s ‘Ecodesign for Sustainable Products Regulation’ (ESPR). We have taken an industry-leading step by launching our Digital Product Passport (DPP), which provides users with real-time information on the environmental impact at various stages of a product’s lifecycle via a QR code. The first DPP for our ExpertBook B series commercial notebooks was officially unveiled at CES 2025. These sustainability initiatives and achievements have not only garnered international recognition but also significantly enhanced product information transparency, creating a win-win situation for both our brand and our consumers.

How do you engage internal teams and business units in the sustainability agenda so that reporting reflects genuine performance, not just compliance?

ASUS established a dedicated sustainability unit in 2009, which laid the groundwork for our strategic sustainability direction and project execution. Building on this, in 2022, we formed the ESG Management Committee. This committee brings together key functions, including operations, procurement, design, and marketing. It serves as a vital forum for regular communication and review of our sustainability goals and progress. By focusing on overarching sustainability issues across product development, marketing, and design, we ensure that all departments are aligned and moving towards a consistent sustainability vision.

A prime example of this alignment is our initiative to launch the Digital Product Passport (DPP) by 2025. This proactively provides information, such as carbon footprints, that goes beyond regulatory requirements, demonstrating our commitment to transparency and genuine impact.

As our operational scale expands globally, we leverage a ‘seed trainee’ system within our subsidiaries and a centralised digital platform — the ASUS Carbon Data Management Platform. This enables quarterly management and meticulous monitoring of our carbon reduction progress, ensuring that all reduction plans are effectively implemented across the board.

These robust internal governance and performance management systems have yielded tangible results: ASUS has achieved ‘Leadership’ status in CDP’s Climate Change category for two consecutive years, and, upon our first participation, also secured ‘Leadership’ status in the Water Security category. This consistent recognition underscores our commitment not just to compliance, but to fostering a truly systematic and high-performing sustainability culture throughout our organisation.

Many companies are still struggling to link sustainability KPIs with business results. How has your organisation made that connection visible in its strategy and disclosures?

At ASUS, we have made this connection visible by strategically linking our low-carbon product initiatives with quantifiable circular economy objectives.

We integrate eco-friendly materials into our products; for instance, in 2024, our notebooks incorporated over 5% post-consumer recycled (PCR) plastic, which contributes to a 23% reduction in carbon emissions. We also continuously enhance product energy efficiency, with our models exceeding ENERGY STAR® standards by over 40% in energy performance. This translates to an average 24.7% reduction in their carbon footprint.

Furthermore, we optimise low-carbon manufacturing process management, and these carbon-reducing designs are continuously integrated into our new products. For example, the Zenbook UX5304 model demonstrates energy efficiency that is 66% more energy-saving than the ENERGY STAR® standard.

These low-carbon innovative designs are directly linked to our circular economy objectives. As a result, in 2024, Eco-Friendly Products accounted for 89% of our revenue, significantly expanding our product’s sustainable competitiveness. This clearly demonstrates how sustainability KPIs directly translate into tangible business results and market advantage.

Finally, what advice would you give to other sustainability professionals aspiring to reach ASRA-winning standards in their reports?

To other sustainability professionals aspiring to reach ASRA-winning standards in their reports, ASUS’s core advice stems from our belief that sustainability must be intrinsically linked with business operations.

We advocate for a pragmatic and fundamental approach to sustainable management, one that transcends traditional moral and emotional appeals. The key is to transform sustainability into objectively measurable strategic indicators.

Our recommendation is to leverage your core competencies to build sustainable corporate value. This involves driving long-term sustainability initiatives, quantitatively measuring their impact, and continuously improving decision-making quality. Ultimately, this integrated approach will cultivate a strong and lasting sustainable competitive advantage for your organisation.

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