Taiwan's 2026 Greenhouse Gas Emission Factor Announcements: Checking Years, Sources and Units
Distinguish the 2026 announcement year from the 2025 (ROC year 114) activity year. Check factors by stationary or mobile combustion, fuel, gas and unit, and use diesel examples to organise calculation references and supporting evidence.
What to decide after reading If you came for emission factors, ISO 14064, CBAM, or carbon data, the next step is to check whether activity data, emission factor versions, and supporting evidence can be traced.
Table of Contents
- Sustaihub Key Takeaways
- For 2026 Announcements, First Check the Applicable Year and Items
- Look Up Stationary and Mobile Combustion Separately
- Match Units before Multiplying
- Checking Example: For Diesel, Identify the Equipment before Calculating Emissions
- Electricity Data Has Its Own Annual Basis
- Must All Historical Years Be Recalculated?
- Apply These Checks to Routine Inventory Work
- Official Resources and Verification Date
Sustaihub Key Takeaways
- On February 10, 2026, the Ministry of Environment (環境部) platform listed calorific values for motor gasoline, diesel, liquefied petroleum gas and natural gas for ROC year 114 (2025). Record the announcement year and activity year separately; calorific values are not CO₂e factors shared by all emission sources.
- Look up stationary and mobile combustion separately: even when both use diesel, a stationary generator and a vehicle cannot share an entire row of factors. Check the sources for CO₂, CH₄ and N₂O individually.
- Units of activity data must match the denominator of the emission factor. When using calorific values, distinguish higher from lower heating values, and retain formulas, sources and precision for any conversions you perform.
- Treat purchased electricity separately using electricity emission factors; do not replace them simply because fuel calorific values have been updated. Whether to recalculate earlier years depends on the requirements for that year and inventory purpose; for example, a separate interpretive letter requires version 6.0.4 for ROC year 112 (2023) emissions.
Sustaihub compiled 2025 ESG information disclosure open data from the Taiwan Stock Exchange (TWSE, 證交所) and Taipei Exchange (TPEx, 櫃買中心), covering 1,962 TWSE/TPEx-listed companies (individual reports are available in the Sustaihub sustainability report database): 97.1% of companies disclose Scope 1 emissions and 99.5% disclose Scope 2 emissions (emissions greater than 0 count as disclosed). Almost every listed company's published emissions figures depend on checking factor years, emission sources and units.
Updated on October 6, 2026. This update distinguishes current announced factors, historical versions and the resource for annual electricity factors.
Turn this article into your next step
If this article touches disclosure, carbon inventory, or report preparation, use the system or database to check how peers handle it.
This article explains how to check the applicable year, emission source and units for currently announced greenhouse gas emission factors. For recalculating historical years, see guidance on the historical applicability of version 6.0.4. For purchased electricity data, use the 2025 (ROC year 114) electricity emission factor and historical trends to confirm the applicable year.
For 2026 Announcements, First Check the Applicable Year and Items
On February 10, 2026, the Ministry of Environment's Business Greenhouse Gas Emissions Information Platform listed "Calorific Values for Motor Gasoline, Diesel, Liquefied Petroleum Gas and Natural Gas for ROC Year 114". ROC year 114 is 2025; the announcement year and activity year should be recorded separately. These are fuel calorific values, not a single set of CO₂e factors that can be applied to all emission sources.
Find the annual documents in the Ministry of Environment platform's calorific value announcements and use them alongside the announced emission factors and item-by-item explanations (PDF) to check the applicable method.
Look Up Stationary and Mobile Combustion Separately
First confirm how the equipment is used, then select the fuel and gas. Both stationary generators and vehicles may use diesel, but an entire row from the stationary combustion table cannot simply be copied as vehicle emission factors. Check the sources for CO₂, CH₄ and N₂O individually; a CO₂ figure alone is not a completed CO₂e total.
Match Units before Multiplying
Litres, kilograms or cubic metres on invoices must match the denominator of the emission factor. When using calorific values, distinguish higher from lower heating values and follow the conversion method required by the document. Retain formulas, sources and precision for any conversions you perform; figures with different units cannot be used interchangeably.
Checking Example: For Diesel, Identify the Equipment before Calculating Emissions
Suppose the annual data includes "1,000 litres of diesel for a stationary generator" and "1,000 litres of diesel for a company vehicle". This is an example of organising data fields, not an actual emissions result. Mark the two entries separately as stationary and mobile combustion, then select the applicable factors for each gas. Do not use the same entire row of factors merely because the fuel is the same.
- Activity data: Record the year, equipment, fuel, quantity and original unit, attaching material issue records or invoices.
- Factor reference: Retain the document title, announcement date, applicable year, emission source category and table row.
- Unit check: If the factor is in kilograms of gas per litre, multiply directly by litres. If it is per unit of energy, first use a compatible calorific value and conversion relationship.
- Results review: Calculate each gas separately, then convert to CO₂e using the GWP required by the chosen method. Retain unrounded values and review records.
Electricity Data Has Its Own Annual Basis
Treat purchased electricity consumption separately from fuel combustion. For the applicable year and use cases of electricity factors, see the 2025 (ROC year 114) electricity emission factor. Do not replace all electricity or other category factors simply because fuel calorific values have been updated.
Must All Historical Years Be Recalculated?
First check the requirements for the relevant year and inventory purpose, then determine whether recalculation is necessary. For example, the Ministry of Environment has issued a specific interpretation requiring version 6.0.4 for 2023 (ROC year 112) emissions. Retain the reasons for selecting the version and any recalculation records. See the applicable years for version 6.0.4 and announced factors.
Apply These Checks to Routine Inventory Work
After organising the year, equipment, fuel, activity data and supporting evidence, learn more about using DCarbon to organise inventory data and factors. When discussing a trial, bring the required years and data formats to check how factor selection, data reuse and report generation work.
Official Resources and Verification Date
- Business Greenhouse Gas Emissions Information Platform: Annual calorific value announcements
- Ministry of Environment: General and item-by-item explanations of emission factors (PDF)
- Interpretive letter on factor applicability for 2023 (ROC year 112)
Verified on September 8, 2026. For actual calculations, retain the version of the document used and confirm it against the requirements applicable to the inventory.
Carbon Inventory Latest Emission Factors Emission Factors GHG Inventory
FAQ
View AllCan version 6.0.4 still be used?
First confirm the inventory purpose and activity year. The Ministry of Environment's 2024 (ROC year 113) interpretive letter explicitly requires version 6.0.4 for the relevant factors used to calculate 2023 (ROC year 112) emissions. For other years, check the applicable requirements and factor explanations.
Does a 2026 announcement mean the factors apply to 2026 activity data?
Not necessarily. The platform entry dated February 10, 2026 lists fuel calorific values for ROC year 114, which is 2025. Record the announcement date and data year separately.
What should be checked before calculating emissions from diesel data?
Distinguish stationary from mobile combustion, check each gas, activity data unit, calorific value and factor source, then calculate and review the results using the chosen method.
Turn Carbon Data into an Auditable Workflow
Use DCarbon to calculate emissions with the emission factors you configure and organize activity data and supporting evidence, so inventory data stays traceable, reviewable, and ready for customer requests.
How to decide the next stepTurn the regulation or factor requirements in the article into a data checklist first. If data crosses sites or departments, or needs verification, then evaluate whether system-based management is needed.