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範疇三

There are 3 results for "範疇三"
Articles related to 範疇三

  1. Sustainability Report Assurance & Scope 3 Disclosure in Taiwan (2026)

    In reporting year 2025, 45.4% of listed companies' sustainability reports list third-party verification or assurance and 25.5% were assured by CPA firms, with only 2 companies obtaining reasonable assurance. Among the 1,962 companies in the ESG open data, 65.6% disclose Scope 3. This page includes year-by-year and industry comparisons, a data pack and the calculation script.

  2. What Are Scope 1, 2 and 3? 15 Scope 3 Categories and ISO Mapping

    Scopes 1, 2 and 3 classify emission sources by their relationship to the company. Learn how to assign each scope, how the 15 Scope 3 categories map to ISO 14064-1 categories, and what 2025 open data shows about gaps in Scope 3 disclosure among listed companies.

  3. How SMEs Can Meet Customer Carbon Inventory Requirements: From 'Form-Filling' to 'Precise Data' — Delivering High-Quality Carbon Data

    When small and medium enterprises face carbon inventory requests from their customers, the key is delivering high-quality, credible data. Strengthening data accuracy and completeness through on-site investigation lets SMEs effectively respond to customer expectations, stabilize order sources, and gradually build the trust foundation for long-term partnership. This article walks through supply chain carbon inventory practice, explains how on-site material surveys improve supplier data quality, and draws on real project results to show how SMEs can reinforce customer collaboration resilience and move toward more stable sustainable development.

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