江蘇林洋能源股份有限公司

Jiangsu Linyang Energy Co., Ltd.

環(huán)境目標(biāo)設(shè)定：年度及中長(zhǎng)期目標(biāo)

Environmental Target-Setting: Annual, and Medium- and Long-Term Targets

文件編號(hào)：LY-CL-004    版本：V1.0    生效日期：2026年1月8日

Document No.: LY-CL-004    Version: V1.0    Effective Date: January 8, 2026

一、編制說(shuō)明與目標(biāo)設(shè)定原則
1. Basis of Preparation and Principles for Target Setting

（一）編制依據(jù)與組織邊界
(1) Basis of Preparation and Organizational Boundary

本文件依據(jù)公司環(huán)境政策、零碳承諾與轉(zhuǎn)型計(jì)劃以及年度環(huán)境監(jiān)測(cè)與統(tǒng)計(jì)制度編制，用于設(shè)定公司中長(zhǎng)期環(huán)境目標(biāo)與年度目標(biāo)值，并作為年度環(huán)境績(jī)效評(píng)價(jià)與對(duì)外披露的基準(zhǔn)。目標(biāo)設(shè)定覆蓋公司總部及所屬各生產(chǎn)基地，與財(cái)務(wù)報(bào)告合并范圍的環(huán)境數(shù)據(jù)邊界保持一致。

This document is prepared in accordance with the Company's Environmental Policy, the Net-Zero Commitment and Transition Plan, and the annual environmental monitoring and statistics system. It sets medium- and long-term environmental targets as well as annual target values, and serves as the baseline for annual environmental performance assessment and external disclosure. The boundary covers the headquarters and all production bases, consistent with the environmental data boundary of the financial consolidation scope.

沙特阿拉伯生產(chǎn)基地截至 2025 年 12 月 31 日尚未投產(chǎn)，不具有 2025 年完整年度環(huán)境數(shù)據(jù)，因此未納入基準(zhǔn)年邊界，亦不計(jì)入 2025 年度目標(biāo)值的考核范圍。該基地投產(chǎn)后，將自投產(chǎn)次年起納入統(tǒng)計(jì)與目標(biāo)考核，并按下述第（二）項(xiàng)方法確定其基準(zhǔn)值。

The production base in Saudi Arabia had not commenced operation as at 31 December 2025 and therefore has no full-year environmental data for 2025. It is excluded from the baseline year boundary and from the scope of the 2025 annual target values. Once operational, the base will be included in statistics and target assessment from the following year, with its baseline determined in accordance with item (2) below.

（二）基準(zhǔn)年與對(duì)比口徑
(2) Baseline Year and Comparison Basis

除非另有說(shuō)明，本文件各項(xiàng)中長(zhǎng)期目標(biāo)均以 2025 年為基準(zhǔn)年，基準(zhǔn)值采用經(jīng)內(nèi)部審核的 2025 年全年環(huán)境統(tǒng)計(jì)數(shù)據(jù)。后續(xù)年度目標(biāo)值以上年實(shí)際值為基數(shù)，結(jié)合產(chǎn)能安排、工藝改造與污染治理設(shè)施運(yùn)行計(jì)劃逐項(xiàng)確定，并保留合理的安全邊界。

Unless otherwise stated, 2025 is used as the baseline year for all medium- and long-term targets, with baseline values taken from internally reviewed full-year environmental statistics for 2025. Subsequent annual target values are determined item by item on the basis of the prior year's actual values, taking into account production capacity plans, process upgrades and the operating plans of pollution control facilities, while retaining a reasonable safety margin.

發(fā)生下列情形時(shí)，將對(duì)基準(zhǔn)值與目標(biāo)值進(jìn)行重述，并在年度披露中說(shuō)明重述原因與影響：一是合并范圍發(fā)生重大變化，如新基地投產(chǎn)或資產(chǎn)重組；二是排放因子、核算方法或統(tǒng)計(jì)口徑發(fā)生調(diào)整；三是生產(chǎn)工藝或產(chǎn)品結(jié)構(gòu)發(fā)生實(shí)質(zhì)性改變，導(dǎo)致數(shù)據(jù)可比性下降。

Baseline and target values will be restated, with the reasons and impacts explained in the annual disclosure, where: (i) the consolidation scope changes materially, such as a new base commencing operation or an asset restructuring; (ii) emission factors, accounting methods or statistical boundaries are adjusted; or (iii) production processes or product mix change substantively such that comparability is impaired.

（三）目標(biāo)設(shè)定原則
(3) Principles for Target Setting

· 以強(qiáng)度目標(biāo)為主、絕對(duì)量為輔。

· Intensity targets are primary, with absolute values as a supplement.

· 目標(biāo)應(yīng)可測(cè)量、可追溯、可考核，全部指標(biāo)均可由現(xiàn)有統(tǒng)計(jì)臺(tái)賬直接計(jì)算或經(jīng)簡(jiǎn)單匯總得出。

· Targets shall be measurable, traceable and assessable; all indicators can be calculated directly from existing statistical ledgers or through simple aggregation.

· 目標(biāo)水平兼顧環(huán)境效益與經(jīng)營(yíng)可行性，參照同行業(yè)披露水平設(shè)定，避免設(shè)定無(wú)法達(dá)成的數(shù)值。

· Target levels balance environmental benefit with operational feasibility, are set with reference to peer disclosure levels, and avoid unachievable figures.

· 口徑變更即重述，確保跨年度可比。

· Any change in accounting boundary triggers restatement to ensure year-on-year comparability.

關(guān)于強(qiáng)度目標(biāo)與絕對(duì)量目標(biāo)的取舍：公司生產(chǎn)基地處于產(chǎn)能爬坡與結(jié)構(gòu)優(yōu)化并行階段，若單純?cè)O(shè)定絕對(duì)量目標(biāo)，產(chǎn)能擴(kuò)張將稀釋單位產(chǎn)品減排努力，難以真實(shí)反映管理績(jī)效；因此中長(zhǎng)期目標(biāo)以單位營(yíng)業(yè)收入強(qiáng)度為主要考核口徑，同時(shí)對(duì)已具備穩(wěn)定統(tǒng)計(jì)基礎(chǔ)且以末端治理為主要驅(qū)動(dòng)因素的指標(biāo)（如揮發(fā)性有機(jī)物）補(bǔ)充絕對(duì)量口徑。

On the choice between intensity and absolute targets: the Company's production bases are simultaneously ramping up capacity and optimizing product mix. Absolute-only targets would allow capacity expansion to dilute unit-level abatement efforts and would not faithfully reflect management performance. Medium- and long-term targets therefore use intensity per unit of operating revenue as the primary metric, while indicators with a stable statistical basis that are driven mainly by end-of-pipe treatment (such as volatile organic compounds) are supplemented with absolute-value metrics.

（四）2025 年基準(zhǔn)值和目標(biāo)值
(4) 2025 Baseline and Target Values

下表列示2025年基準(zhǔn)年各項(xiàng)關(guān)鍵環(huán)境指標(biāo)的實(shí)際值及年度目標(biāo)值。其中，2025年實(shí)際值作為基準(zhǔn)值，用于后續(xù)中長(zhǎng)期環(huán)境目標(biāo)設(shè)定、年度目標(biāo)制定及環(huán)境績(jī)效評(píng)估。

The table below presents the actual and annual target values of key environmental indicators for 2025. The 2025 actual values serve as the baseline for setting medium- and long-term environmental targets, developing subsequent annual targets, and assessing environmental performance.

注：營(yíng)業(yè)收入為強(qiáng)度類(lèi)目標(biāo)的分母，取自 2025 年度經(jīng)審計(jì)財(cái)務(wù)報(bào)表。

Note: Operating revenue is the denominator for intensity targets and is taken from the audited 2025 financial statements.

二、中長(zhǎng)期環(huán)境目標(biāo)
2. Long-Term Environmental Targets

本章設(shè)定公司至 2030 年的中長(zhǎng)期環(huán)境目標(biāo)，覆蓋固體廢棄物、水資源、揮發(fā)性有機(jī)物與綠色產(chǎn)品四個(gè)領(lǐng)域。除揮發(fā)性有機(jī)物補(bǔ)充絕對(duì)值口徑外，目標(biāo)均以單位營(yíng)業(yè)收入強(qiáng)度表述，基準(zhǔn)年為 2025 年，中期檢查點(diǎn)為 2027 年。

This chapter sets the Company's medium- and long-term environmental targets through 2030, covering four areas: solid waste, water resources, volatile organic compounds (VOCs) and green products. Except for VOCs, which is supplemented with an absolute-value metric, all targets are expressed as intensity per unit of operating revenue, with 2025 as the baseline year and 2027 as the interim checkpoint.

（一）一般工業(yè)固體廢棄物減量與回收
(1) General Industrial Solid Waste Reduction and Recycling

公司一般工業(yè)固體廢棄物主要來(lái)自光伏組件制造環(huán)節(jié)的邊角料、廢包裝材料及一般污泥，處置方式以委托填埋為主。2025 年產(chǎn)生量 1,723.74 噸，其中填埋 1,634.22 噸、回收利用 80.82 噸，回收利用率 4.69%，回收利用水平明顯偏低。中長(zhǎng)期目標(biāo)的重點(diǎn)在于提高回收利用率，壓降單位營(yíng)業(yè)收入的固廢產(chǎn)生強(qiáng)度。

The Company's general industrial solid waste arises mainly from offcuts, waste packaging and general sludge in PV module manufacturing, and is currently disposed of primarily through contracted landfill. In 2025, 1,723.74 tonnes were generated, of which 1,634.22 tonnes were landfilled and 80.82 tonnes recycled, giving a recycling rate of 4.69%, a relatively low level. The medium- and long-term targets therefore focus on raising the recycling rate and reducing solid waste generation intensity per unit of operating revenue.

· 到 2027 年，一般工業(yè)固體廢棄物產(chǎn)生強(qiáng)度較 2025 年下降，回收利用率提升至 15% 以上。

· By 2027, general industrial solid waste generation intensity shall decline versus 2025, and the recycling rate shall rise above 15%.

· 到 2030 年，產(chǎn)生強(qiáng)度較 2025 年下降 20%，回收利用率提升至 30% 以上，填埋處置比例顯著下降。

· By 2030, generation intensity shall fall by 20% versus 2025, the recycling rate shall rise above 30%, and the share of landfill disposal shall decline significantly.

注：產(chǎn)生強(qiáng)度 = 一般工業(yè)固體廢棄物產(chǎn)生量 ÷ 營(yíng)業(yè)收入（億元）；2025 年基準(zhǔn)值 1,723.74 ÷ 48.76 = 35.35 噸/億元。