Acer employs methodologies, such as True Value, Value Balancing Alliance (VBA), and impact pathway to evaluate the environmental and social impacts resulting from the input and output of operational activities throughout the upstream supply chain, company operations, and downstream products and services of the industrial value chain. We also take into account the effects on stakeholder well-being, as well as the monetary value generated to comprehensively assess Acer's sustainable value using a systematic approach.  

In the economic aspect, the Gross Value Added (GVA) and Input-Output analysis methods are used to quantify the economic value generated by theoperational processes for stakeholders. This encompasses operating income, employee remuneration, procurement expenses, public expenditure (taxes), depreciation, and amortization. In terms of the environment, the concept of Environmental Profit and Loss Accounting (EP&L) is employed to assign monetary value to the inputs and outputs associated with greenhouse gases, renewable energy, water resources, and waste in the operational process, thereby converting them into social costs. As for society, the methodology of BT Valuing Digital Inclusion and cost studies pertaining to occupational hazards are consulted to estimate the social costs and benefits of occupational hazards and digital inclusion.   

The calculations show that in 2023, Acer created a net true value of more than NT$77.1 billion, of which 8.98% of this, approximately NT$8.61 billion, came directly from operational economic contributions. Approximately 81.18% of social benefits were derived from the value chain, including positive impacts of employee salaries, public expenditure, procurement activities, and digital inclusion, along with the negative impacts of industrial incidents, totaling approximately NT$77.9 billion. The environmental externalities resulting from the overall value chain accounted for about 9.83%, totaling around NT$9.39 billion. These externalities include negative impacts from greenhouse gas emissions, water consumption, and waste and e-waste output, as well as the positive impacts from renewable energy usage, product's energy efficient and circular design including the use of post- consumer recycled plastics.

In the future, Acer will continue to assess the environmental and social externalities caused by our operations through methods for quantifying sustainable value. This will help us gain a comprehensive understanding of our impact and enable us to increase positive externalities and reduce negative ones, thereby creating a more comprehensive sustainable value.