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Taiwanese Firms Face Challenges in Carbon Management and Disclosure Gaps
Miscellaneous · Miscellaneous · economic_daily · 2026-10-20
As Taiwan enters the carbon pricing era, analysis reveals significant gaps in Scope 3 emissions disclosure and the implementation of decarbonization targets among listed firms.
What Happened
Key Challenges: With the implementation of carbon fees, Taiwanese companies are facing two primary hurdles: a significant gap between Scope 3 emissions disclosure and target setting, and a lack of progress in executing decarbonization plans. While most firms report Scope 1 and 2 emissions, few have established clear reduction targets for their broader value chains.
Data Insights: Although over 95% of listed companies disclose Scope 1 and 2 emissions, only about 11% have set Scope 3 reduction goals. Furthermore, the adoption of internal carbon pricing and voluntary reduction instruments remains low, indicating that decarbonization strategies are not yet fully integrated into core operational decision-making.
Investment Perspective: Investors are advised to evaluate carbon management by examining the link between disclosure, commitments, actions, and actual results. Beyond mere reporting, it is crucial to assess how companies translate these goals into tangible investments in energy efficiency and supply chain collaboration.
Resilience: Companies that successfully align their decarbonization pathways with procurement and operational strategies will be better positioned to demonstrate long-term competitiveness. Strengthening these management practices is essential for firms to navigate the transition to a low-carbon economy effectively.