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In response to the international net-zero carbon emissions, promoting the conversion of carbon sinks generated by the growth of forest sinks into reduction credits is one of the practices adopted by various countries. However, forestry-related reduction methods in Taiwan only include carbon sink project methods such as afforestation and forest planting. Therefore, in order to obtain the reduction quota, ASE proposed the "Enhancing Carbon Sinks on Understocked Forest�� Project for the first time. This is the first time a company in Taiwan has proposed this method. It hopes that the total reduction of the 20-year project will be about 3054 tons of carbon dioxide equivalent (tCO₂e ).