🔍 Expansion of Carbon Inventory Scope: Implementing the "Three No's and One Without" Transition Principle
To accelerate the realization of 2050 Net-Zero targets, a new KPMG analysis on decarbonization policies points out that Taiwan's Ministry of Environment has upwardly revised the 2030 interim greenhouse gas reduction goals and significantly expanded the scope of regulated industries. Starting in 2026, beyond traditional energy and heavy manufacturing, sectors with high electricity or fossil fuel consumption—including service industries, logistics/transportation, medical institutions, universities, and small-to-medium enterprises (SMEs)—must complete their GHG inventory registration for the preceding year by April 30th annually.
To alleviate initial compliance pressure, regulators have adopted the "Three No's and One Without" principle for newly regulated industries: No complexity, No need for outsourcing, No verification required, and Without carbon fees. This approach encourages SMEs to progressively build their capacity for carbon data management.
💰 Carbon Fee Mechanism Officially Launched; New Carbon Trading Rules to be Piloted in H2
Regarding carbon pricing, Taiwan’s carbon fee system has transitioned from the 2025 trial reporting phase to official collection in 2026. The first stage targets enterprises with annual emissions of 25,000 metric tons of CO2e or more, with a base rate set at NT$300 per ton. Enterprises that propose concrete "Voluntary Reduction Plans" and achieve their targets will be eligible for preferential rates, significantly mitigating the impact on operations.
KPMG reminds businesses that as regulations become normalized, carbon inventory and sustainability reporting must be integrated into core operations. Furthermore, with new carbon trading rules expected to be piloted in the second half of 2026, enterprises must strategically plan their decarbonization efforts to seize the opportunities brought by the green transition.
圖片/資料來源: KPMG
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