Taiwan Expands Mandatory Carbon Inventories: Turning Challenges into Low-Carbon Transition Opportunities

Updated on October 6, 2026. This update covers the official inclusion criteria, annual registration schedule and tools, with further reading on policy.

Expanded Mandatory Carbon Inventories: Official Criteria and Annual Registration

On March 4, 2025, the Ministry of Environment formally announced expanded inventory coverage, adding an estimated 500 organisations. From 2026 onward, newly covered entities must complete the inventory and registration of the preceding year's greenhouse gas emissions by April 30 annually. They must inventory Scopes 1 and 2, but verification is not required, and inclusion in this expansion does not itself create a carbon fee obligation.

• Information services, department stores and shopping centres, hypermarkets, railways, metro transport, and universities and colleges: annual purchased electricity of at least 20 million kWh across the organisation, or 10 million kWh at a single site.
• Hotels: annual purchased electricity of at least 10 million kWh at a single site.
• Telecommunications, convenience store chains and supermarkets: at least 100 stores in total, including directly operated and contracted/franchised stores.
• Hospitals: accredited as medical centres.
• The passenger and freight road transport businesses listed in the announcement: at least 200 commercial vehicles in total.
• Manufacturing: the entire plant or site meets any announced energy threshold, including annual coal use of 4,000 metric tonnes, fuel oil use of 3,200 kilolitres, natural gas use of 5 million cubic metres, purchased electricity of 20 million kWh, or combustion facilities sharing one emission outlet with total design or actual heat input reaching 10 million kcal/hour.

Determine inclusion by checking the assessment year and each condition specified in the announcement; estimated carbon emissions alone are insufficient. See the Ministry of Environment's expanded inventory announcement and inclusion criteria.

Three Key Issues for Newly Regulated Companies

1. Higher compliance costs: Conducting carbon inventories requires trained internal specialists or external consulting support, increasing operating costs in the short term.
2. Resource allocation pressure: Integrating data from multiple departments, particularly energy use data, makes internal management more demanding.
3. Competitive risks: Companies that fail to respond promptly to the new rules may lose opportunities in the market.

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Low-Carbon Transition: Finding Opportunities in the Challenges

Although the new rules create challenges, a proactive response also offers opportunities to strengthen competitiveness:

1. Meet Procurement Requirements and Enter International Supply Chains

Many government procurement projects and major corporate supply chains increasingly require partners to have carbon inventory capabilities. SMEs that achieve compliance early can substantially improve their chances of entering these supply chains and gain an early market advantage.

[Real-World Example] Apple Calls on Its Global Supply Chain to Decarbonise by 2030 ▶️ Further reading

2. Review Energy Consumption and Optimise Efficiency

Gain a detailed understanding of energy use throughout production and operations to identify energy-intensive activities and potentially wasted resources. This can effectively reduce long-term energy costs and further strengthen competitiveness.

3. Prepare for Regulation Early and Reduce the Risk of Fines

As domestic and international regulations tighten, early preparation strengthens resilience. Planning ahead can also help companies avoid future high carbon taxes or fines, reducing risk.

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Carbon Inventory Rules Are in Force: How Should Companies Respond?

To complete inventory registration each year, companies that have not yet conducted greenhouse gas inventories should take the following steps:

1. Prepare Supporting Records

Review existing energy use data, including common records for water, refrigerants, natural gas, coal and fuel oil, ensuring complete data to support annual inventory registration.

2. Build Carbon Inventory Capabilities

Establish a dedicated internal team responsible for emissions data collection and inventory work. Companies can also work with external consultants to ensure accurate inventories and reporting.

3. Adopt Digital Tools

Use a digital carbon inventory system to improve data processing efficiency and collaboration across departments and sites, track inventory data in real time and quickly generate visual charts, significantly improving inventory efficiency.

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Reference: Ministry of Environment explanation of the March 4, 2025 announcement on Emission Sources Subject to Business Greenhouse Gas Emissions Inventory and Registration

For calculator instructions and downloadable sector guidance, read Carbon Inventories for Four Sectors: A Guide to Taiwan's New Ministry of Environment Calculator and Guidance. To understand the relationship between expanded inventories and national emissions reduction targets, read 500 More Companies Face Mandatory Carbon Inventories, with 2030 Reduction Targets of up to 30%.

ISO 14064 Ministry of Environment