江苏林洋能源股份有限公司环境目标设定：年度及中长期目标

江苏林洋能源股份有限公司

Jiangsu Linyang Energy Co., Ltd.

环境目标设定：年度及中长期目标

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

文件编号：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、编制说明与目标设定原则
1. Basis of Preparation and Principles for Target Setting

（一）编制依据与组织边界
(1) Basis of Preparation and Organizational Boundary

本文件依据公司环境政策、零碳承诺与转型计划以及年度环境监测与统计制度编制，用于设定公司中长期环境目标与年度目标值，并作为年度环境绩效评价与对外披露的基准。目标设定覆盖公司总部及所属各生产基地，与财务报告合并范围的环境数据边界保持一致。

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.

沙特阿拉伯生产基地截至 2025 年 12 月 31 日尚未投产，不具有 2025 年完整年度环境数据，因此未纳入基准年边界，亦不计入 2025 年度目标值的考核范围。该基地投产后，将自投产次年起纳入统计与目标考核，并按下述第（二）项方法确定其基准值。

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）基准年与对比口径
(2) Baseline Year and Comparison Basis

除非另有说明，本文件各项中长期目标均以 2025 年为基准年，基准值采用经内部审核的 2025 年全年环境统计数据。后续年度目标值以上年实际值为基数，结合产能安排、工艺改造与污染治理设施运行计划逐项确定，并保留合理的安全边界。

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.

发生下列情形时，将对基准值与目标值进行重述，并在年度披露中说明重述原因与影响：一是合并范围发生重大变化，如新基地投产或资产重组；二是排放因子、核算方法或统计口径发生调整；三是生产工艺或产品结构发生实质性改变，导致数据可比性下降。

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）目标设定原则
(3) Principles for Target Setting

· 以强度目标为主、绝对量为辅。

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

· 目标应可测量、可追溯、可考核，全部指标均可由现有统计台账直接计算或经简单汇总得出。

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

· 目标水平兼顾环境效益与经营可行性，参照同行业披露水平设定，避免设定无法达成的数值。

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

· 口径变更即重述，确保跨年度可比。

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

关于强度目标与绝对量目标的取舍：公司生产基地处于产能爬坡与结构优化并行阶段，若单纯设定绝对量目标，产能扩张将稀释单位产品减排努力，难以真实反映管理绩效；因此中长期目标以单位营业收入强度为主要考核口径，同时对已具备稳定统计基础且以末端治理为主要驱动因素的指标（如挥发性有机物）补充绝对量口径。

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 年基准值和目标值
(4) 2025 Baseline and Target Values

下表列示2025年基准年各项关键环境指标的实际值及年度目标值。其中，2025年实际值作为基准值，用于后续中长期环境目标设定、年度目标制定及环境绩效评估。

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：营业收入为强度类目标的分母，取自 2025 年度经审计财务报表。

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

二、中长期环境目标
2. Long-Term Environmental Targets

本章设定公司至 2030 年的中长期环境目标，覆盖固体废弃物、水资源、挥发性有机物与绿色产品四个领域。除挥发性有机物补充绝对值口径外，目标均以单位营业收入强度表述，基准年为 2025 年，中期检查点为 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）一般工业固体废弃物减量与回收
(1) General Industrial Solid Waste Reduction and Recycling

公司一般工业固体废弃物主要来自光伏组件制造环节的边角料、废包装材料及一般污泥，处置方式以委托填埋为主。2025 年产生量 1,723.74 吨，其中填埋 1,634.22 吨、回收利用 80.82 吨，回收利用率 4.69%，回收利用水平明显偏低。中长期目标的重点在于提高回收利用率，压降单位营业收入的固废产生强度。

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，一般工业固体废弃物产生强度较 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，产生强度较 2025 年下降 20%，回收利用率提升至 30% 以上，填埋处置比例显著下降。

· 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：产生强度 = 一般工业固体废弃物产生量 ÷ 营业收入（亿元）；2025 年基准值 1,723.74 ÷ 48.76 = 35.35 吨/亿元。