Carbon Inventories for Four Sectors: A Guide to Taiwan's New Ministry of Environment Calculator and Guidance
Following the policy direction of its March 2025 announcement expanding carbon inventory coverage, the Ministry of Environment released greenhouse gas inventory guidance on July 14, 2025 for four sectors: services, transport, medical institutions, and universities and colleges. It also introduced a carbon emissions calculator to help organisations make preliminary estimates. This update is a major benefit for regulated organisations, substantially lowering the administrative cost of inventory work. This article walks through all the details.
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Table of Contents
- How Does the Announcement Help the Four Sectors?
- How Does the Calculator Determine Whether an Organisation Meets the Inclusion Criteria?
- What Are the Key Differences in the New Inventory Guidance?
- Regulatory Criteria and Reporting Schedule
- Where Can You Download the Guidance?
- Carbon Inventory Regulation Is Expanding: What Should SMEs Do Next?
Updated on October 6, 2026. This update revises the annual inventory registration deadline and adds further reading on inclusion criteria and policy targets.
How Does the Announcement Help the Four Sectors?
Following the Ministry of Environment's expansion of entities required to conduct inventories, organisations in the four sectors mentioned above that meet the criteria in Figure 1 below must report carbon emissions data to the Ministry. By using the calculator alongside the sector-specific inventory guidance, organisations can:
- Make an initial assessment of whether they fall within the regulated scope
- Obtain clear, practical assistance for conducting inventories
Figure 1. Entities subject to inventory and registration under the Ministry of Environment's March 4, 2025 announcement.
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How Does the Calculator Determine Whether an Organisation Meets the Inclusion Criteria?
By selecting greenhouse gas emission sources and entering activity data, organisations can use the calculator to produce Scope 1 and 2 carbon emissions data. Together with Figure 1 in this article, this enables an initial assessment of whether they fall within the Ministry of Environment's regulated scope.
Figure 2. Calculator interface
Figure 3. Calculated results are available after entering the data
Source: Ministry of Environment calculator page
What Are the Key Differences in the New Inventory Guidance?
Compared with the Ministry of Environment's earlier 2024 (ROC year 113) Greenhouse Gas Emissions Inventory Guidance, the new guidance for the four sectors offers the following practical features:
- Sector-specific content: Each guide defines common emission sources and emission types to be inventoried based on the sector's operating characteristics. Even beginners can follow the examples, quickly identify the priorities and reduce the effort of learning through trial and error.
- Calculation methods for sector-specific items: Reference materials for calculating specialised items in each sector are often difficult to obtain. The guidance addresses this by providing clear instructions for conducting carbon inventories.
Figure 4. Common emission sources in specific sectors
Figure 5. Example emission source list for a specific sector
Figure 6. Explanation of calculation methods for sector-specific items
Source: Ministry of Environment inventory guidance page, from which the sector-specific inventory guides were downloaded
Regulatory Criteria and Reporting Schedule
If you meet the criteria for entities required to conduct inventories in Figure 1, you must carry out a greenhouse gas inventory. Specifically, from 2026 onward, complete the inventory and registration of the preceding year's emissions by April 30 every year.
Where Can You Download the Guidance?
The Ministry of Environment has made sector-specific greenhouse gas inventory guidance, calculators and user manuals available to everyone on its Business Greenhouse Gas Emissions Information Platform.
Carbon Inventory Regulation Is Expanding: What Should SMEs Do Next?
The Ministry of Environment's expanded carbon inventory guidance shows that regulation will gradually cover small and medium-sized organisations as well as large companies. In response, SMEs should consult the guidance early, start reviewing their data and build fundamental carbon inventory capabilities.
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References:
- Ministry of Environment Releases Inventory Guidance for 4 Sectors to Help Newly Covered Entities Understand Their Greenhouse Gas Emissions, Ministry of Environment — Ministry of Environment, July 14, 2025
Legal basis: Ministry of Environment announcement expanding inventory coverage. This article focuses on the calculator and sector guidance. For inclusion criteria, see Taiwan Expands Mandatory Carbon Inventories: Turning Challenges into Low-Carbon Transition Opportunities. For policy targets, see 500 More Companies Face Mandatory Carbon Inventories, with 2030 Emissions Reduction Targets of up to 30%.
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FAQ
View AllWhen must the four sectors complete carbon inventory registration?
Service businesses, transport operators, medical institutions, and universities and colleges meeting the announced criteria must, from 2026 onward, complete the inventory and registration of the preceding year's emissions by April 30 each year.
How does the Ministry of Environment calculator help companies assess whether they meet the inclusion criteria?
The Ministry of Environment's calculator allows companies to select greenhouse gas emission sources and enter activity data to generate Scope 1 and 2 carbon emissions figures. Together with Figure 1, it helps them make an initial assessment of whether they fall within the Ministry's regulated scope.
How does the new carbon inventory guidance differ from the 2024 (ROC year 113) version?
The new guidance covers four sectors, defining emission sources and types based on their operating characteristics and providing calculation methods for sector-specific items. This reduces trial and error and helps users quickly grasp the priorities.
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