{"id":453302,"date":"2026-07-14T23:11:58","date_gmt":"2026-07-14T15:11:58","guid":{"rendered":"https:\/\/pingtungtimes.com.tw\/?p=453302"},"modified":"2026-07-14T23:11:58","modified_gmt":"2026-07-14T15:11:58","slug":"ghg-protocol%e8%88%87sbti-v2-0%e5%90%8c%e6%ad%a5%e5%8d%87%e7%b4%9a%e3%80%80%e4%bc%81%e6%a5%ad%e7%a2%b3%e6%b2%bb%e7%90%86%e9%82%81%e5%85%a5%e6%96%b0%e4%b8%96%e4%bb%a3","status":"publish","type":"post","link":"https:\/\/pingtungtimes.com.tw\/?p=453302","title":{"rendered":"GHG Protocol\u8207SBTi V2.0\u540c\u6b65\u5347\u7d1a\u3000\u4f01\u696d\u78b3\u6cbb\u7406\u9081\u5165\u65b0\u4e16\u4ee3"},"content":{"rendered":"
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\u570b\u969b\u6a19\u6e96\u5168\u9762\u6539\u7248\u30002026\u20132027\u6210\u4f01\u696d\u6cbb\u7406\u5347\u7d1a\u8207\u4eba\u624d\u5e03\u5c40\u95dc\u9375\u7a97\u53e3<\/strong><\/p>\n

\u8def\u5ee3\u5927\u6307\u51fa\uff0c2026\u5e74\uff0c\u5168\u7403\u4f01\u696d\u6de8\u96f6\u8f49\u578b\u8fce\u4f86\u91cd\u8981\u5206\u6c34\u5dba\u3002\u5168\u7403\u6700\u5177\u5f71\u97ff\u529b\u7684\u78b3\u7ba1\u7406\u67b6\u69cb GHG Protocol<\/strong>\u8207Science Based Targets initiative\uff08SBTi\uff09<\/strong>\u767c\u5e03\u6a19\u6e96\u4fee\u8a02\uff0c\u5169\u9805\u570b\u969b\u6a19\u6e96\u540c\u6b65\u6f14\u9032\uff0c\u4ee3\u8868\u4f01\u696d\u78b3\u7ba1\u7406\u5df2\u4e0d\u518d\u53ea\u662f\u76e4\u67e5\u8207\u63ed\u9732\uff0c\u5728\u570b\u969b\u6c38\u7e8c\u63ed\u9732\u898f\u7bc4\u6301\u7e8c\u63a8\u9032\u3001\u4f9b\u61c9\u93c8\u6e1b\u78b3\u8981\u6c42\u65e5\u76ca\u63d0\u9ad8\u7684\u80cc\u666f\u4e0b\uff0c\u4f01\u696d\u82e5\u4ecd\u505c\u7559\u5728\u300c\u5b8c\u6210\u78b3\u76e4\u67e5\u300d\u7684\u601d\u7dad\uff0c\u5c07\u96e3\u4ee5\u56e0\u61c9\u672a\u4f86\u5e02\u5834\u8207\u6295\u8cc7\u4eba\u7684\u671f\u5f85\u3002<\/p>\n

\"\"
\u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3\u8868\u793a\uff0cGHG Protocol \u70ba\u5168\u7403\u78b3\u76e4\u67e5\u5171\u540c\u8a9e\u8a00\uff0c\u662f SBTi \u79d1\u5b78\u6e1b\u78b3\u3001IFRS \u6c23\u5019\u63ed\u9732\u3001CBAM \u8207\u4f9b\u61c9\u93c8\u78b3\u7ba1\u7406\u7684\u91cd\u8981\u57fa\u790e\u3002\u7167\u7247\u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3\u63d0\u4f9b]<\/figcaption><\/figure>\n

\u5f9e\u78b3\u76e4\u67e5\u8d70\u5411\u4f01\u696d\u6cbb\u7406\u3000\u6de8\u96f6\u80fd\u529b\u6210\u70ba\u7af6\u722d\u529b\u6307\u6a19<\/strong><\/p>\n

\u738b\u667a\u5a9b\u8aaa\uff0cGHG Protocol\u9577\u671f\u88ab\u8996\u70ba\u5168\u7403\u4f01\u696d\u6eab\u5ba4\u6c23\u9ad4\u76e4\u67e5\u7684\u5171\u540c\u8a9e\u8a00\uff0c\u76ee\u524d\u6b63\u540c\u6b65\u4fee\u8a02 Corporate Standard\u3001Scope 2 Guidance<\/strong> \u53ca Scope 3 Standard<\/strong>\uff0c\u4e26\u63a8\u52d5 Land Sector and Removals Standard<\/strong> \u8207 Actions and Market Instruments\uff08AMI\uff09<\/strong> \u7b49\u65b0\u6a19\u6e96\uff0c\u5168\u9762\u63d0\u5347\u4f01\u696d\u78b3\u7ba1\u7406\u7684\u4e00\u81f4\u6027\u8207\u53ef\u4fe1\u5ea6\u3002\uff08\u76f8\u95dc\u5167\u5bb9\u4ecd\u4ee5 GHG Protocol \u6700\u7d42\u6b63\u5f0f\u767c\u5e03\u7248\u672c\u70ba\u6e96\u3002\uff09<\/p>\n

\u53e6\u4e00\u65b9\u9762\uff0cSBTi Version 2.0 \u5247\u5c07\u4f01\u696d\u6e1b\u78b3\u8981\u6c42\u7531\u76ee\u6a19\u8a2d\u5b9a\u9032\u4e00\u6b65\u5ef6\u4f38\u81f3\u6cbb\u7406\u843d\u5be6\uff0c\u65b0\u589e\u6216\u5f37\u5316\u6c23\u5019\u8f49\u578b\u8a08\u756b\u3001\u8463\u4e8b\u6703\u6cbb\u7406\u8cac\u4efb\u3001\u7e3e\u6548\u7ba1\u7406\u53ca\u50f9\u503c\u93c8\u6e1b\u78b3\u7b49\u8981\u6c42\uff0c\u4e26\u5c0e\u5165\u300cBest Efforts\u300d\u539f\u5247\uff0c\u9f13\u52f5\u4f01\u696d\u6301\u7e8c\u63d0\u5347\u4f9b\u61c9\u93c8\u53c3\u8207\u53ca\u6e1b\u78b3\u57f7\u884c\u6210\u6548\u3002<\/p>\n

\u5e02\u5834\u666e\u904d\u8a8d\u70ba\uff0c\u672a\u4f86\u4f01\u696d\u771f\u6b63\u9700\u8981\u7ba1\u7406\u7684\u4e0d\u53ea\u662f\u78b3\u6392\u653e\u6578\u5b57\uff0c\u800c\u662f\u5efa\u7acb\u4e00\u5957\u80fd\u6301\u7e8c\u6539\u5584\u3001\u7b26\u5408\u570b\u969b\u6a19\u6e96\u4e14\u53ef\u9a57\u8b49\u7684\u78b3\u6cbb\u7406\u5236\u5ea6\u3002<\/p>\n

\u00a0<\/strong>2026\u20132027<\/strong>\u3000\u4f01\u696d\u61c9\u512a\u5148\u5b8c\u6210\u4e94\u5927\u95dc\u9375\u5e03\u5c40<\/strong><\/p>\n

\u8def\u5ee3\u5927\u5f37\u8abf\uff0c\u96a8\u8457\u570b\u969b\u898f\u7bc4\u5feb\u901f\u66f4\u65b0\uff0c\u4f01\u696d\u61c9\u628a\u63e12026\u81f32027\u5e74\u7684\u5236\u5ea6\u8f49\u578b\u671f\uff0c\u512a\u5148\u63a8\u52d5\u4e94\u5927\u91cd\u9ede\u5de5\u4f5c\uff1a\u5efa\u7acb\u7b26\u5408\u65b0\u7248 GHG Protocol \u7684\u78b3\u76e4\u67e5\u5236\u5ea6\u8207\u7ba1\u7406\u6d41\u7a0b\u3001\u63d0\u5347 Scope 3 \u4f9b\u61c9\u93c8\u6578\u64da\u54c1\u8cea\u8207\u8cc7\u8a0a\u900f\u660e\u5ea6\u3001\u4f9d\u64da SBTi V2.0 \u5efa\u7acb\u79d1\u5b78\u57fa\u790e\u6e1b\u78b3\u76ee\u6a19\u8207\u57f7\u884c\u8def\u5f91\u3001\u5c07\u6c23\u5019\u6cbb\u7406\u7d0d\u5165\u8463\u4e8b\u6703\u6c7a\u7b56\u53ca\u4f01\u696d\u71df\u904b\u7ba1\u7406\u4ee5\u53ca\u5efa\u7acb\u7b26\u5408 IFRS\u3001ISSB\u3001CDP \u7b49\u570b\u969b\u63ed\u9732\u9700\u6c42\u7684\u6c38\u7e8c\u8cc7\u8a0a\u7ba1\u7406\u6a5f\u5236\u3002\u9019\u4e9b\u80fd\u529b\u5c07\u9010\u6f38\u6210\u70ba\u4f01\u696d\u53d6\u5f97\u570b\u969b\u5ba2\u6236\u4fe1\u4efb\u3001\u5f37\u5316\u4f9b\u61c9\u93c8\u5408\u4f5c\u53ca\u63d0\u5347\u8cc7\u672c\u5e02\u5834\u7af6\u722d\u529b\u7684\u91cd\u8981\u57fa\u790e\u3002<\/p>\n

\"\"
\u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3\u8868\u793a\uff0cGHG Protocol \u662fSBTi V2.0 \u7684\u6307\u5b9a\u7684\u552f\u4e00\u78b3\u76e4\u8a08\u7b97\u65b9\u5f0f\u53ca\u5831\u544a\u539f\u5247\u3002 \u7167\u7247\u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3\u63d0\u4f9b<\/figcaption><\/figure>\n

\u7da0\u9818\u4eba\u624d\u6210\u70ba\u4f01\u696d\u8f49\u578b\u6838\u5fc3\u8cc7\u7522<\/strong><\/p>\n

\u738b\u667a\u5a9b<\/strong>\u8868\u793a\uff1a\u300c\u4f01\u696d\u904e\u53bb\u95dc\u6ce8\u7684\u662f\u5b8c\u6210\u78b3\u76e4\u67e5\uff0c\u5982\u4eca\u66f4\u91cd\u8981\u7684\u662f\u5efa\u7acb\u9577\u671f\u78b3\u6cbb\u7406\u80fd\u529b\u3002GHG Protocol\u63d0\u4f9b\u4f01\u696d\u4e00\u81f4\u7684\u78b3\u7ba1\u7406\u67b6\u69cb\uff0cSBTi\u5247\u5efa\u7acb\u79d1\u5b78\u6e1b\u78b3\u65b9\u5411\uff0c\u5169\u8005\u540c\u6b65\u5347\u7d1a\uff0c\u4e5f\u4ee3\u8868\u4f01\u696d\u7684\u4eba\u624d\u80fd\u529b\u3001\u6cbb\u7406\u5236\u5ea6\u53ca\u6c7a\u7b56\u6a21\u5f0f\u90fd\u5fc5\u9808\u540c\u6b65\u5347\u7d1a\u3002\u300d<\/p>\n

\u5979\u6307\u51fa\uff0c\u8fd1\u671f\u7121\u8ad6\u662f\u51fa\u53e3\u5c0e\u5411\u4f01\u696d\u3001\u4e0a\u5e02\u6ac3\u516c\u53f8\u6216\u4e2d\u5c0f\u4f01\u696d\uff0c\u5c0d\u65bc GHG Protocol\u3001Scope 3 \u7ba1\u7406\u3001SBTi\u3001\u6c38\u7e8c\u6cbb\u7406\u53ca\u6c23\u5019\u8f49\u578b\u898f\u5283<\/strong> \u7b49\u5c08\u696d\u80fd\u529b\u7684\u9700\u6c42\u7686\u6301\u7e8c\u5347\u9ad8\u3002\u5177\u5099\u570b\u969b\u6a19\u6e96\u77e5\u8b58\u8207\u8de8\u90e8\u9580\u6574\u5408\u80fd\u529b\u7684\u7da0\u9818\u4eba\u624d\uff0c\u5df2\u9010\u6f38\u6210\u70ba\u4f01\u696d\u63a8\u52d5\u6de8\u96f6\u8f49\u578b\u7684\u91cd\u8981\u95dc\u9375\u3002<\/p>\n

\u4f01\u696d\u7af6\u722d\u6b63\u5f0f\u9032\u5165\u300c\u6cbb\u7406\u80fd\u529b\u300d\u6642\u4ee3<\/strong><\/p>\n

\u9762\u5c0d\u5168\u7403\u6de8\u96f6\u653f\u7b56\u8207\u4f9b\u61c9\u93c8\u91cd\u7d44\u8da8\u52e2\uff0c\u4f01\u696d\u7af6\u722d\u5df2\u5f9e\u7522\u54c1\u8207\u50f9\u683c\uff0c\u9010\u6b65\u5ef6\u4f38\u81f3\u78b3\u7ba1\u7406\u3001\u6cbb\u7406\u6210\u719f\u5ea6\u53ca\u4eba\u624d\u5be6\u529b\u30022026\u81f32027\u5e74\u5c07\u662f\u4f01\u696d\u91cd\u65b0\u5efa\u69cb\u78b3\u6cbb\u7406\u5236\u5ea6\u3001\u63a5\u8ecc\u570b\u969b\u6a19\u6e96\u53ca\u57f9\u80b2\u7da0\u9818\u4eba\u624d\u7684\u91cd\u8981\u7a97\u53e3\u3002\u53ca\u65e9\u5b8c\u6210\u5236\u5ea6\u5347\u7d1a\u8207\u4eba\u624d\u5e03\u5c40\u7684\u4f01\u696d\uff0c\u5c07\u66f4\u6709\u6a5f\u6703\u638c\u63e1\u5168\u7403\u4f4e\u78b3\u7d93\u6fdf\u7684\u65b0\u4e00\u8f2a\u7af6\u722d\u512a\u52e2\u3002<\/p>\n

\u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3<\/strong>
\n\u5b98\u65b9\u7db2\u7ad9\uff1ahttps:\/\/www.luconda.com.tw<\/a><\/p>\n

\u6b64\u7bc7\u6587\u7ae0\u6700\u958b\u59cb\u51fa\u8655\u70ba: GHG Protocol\u8207SBTi V2.0\u540c\u6b65\u5347\u7d1a\u3000\u4f01\u696d\u78b3\u6cbb\u7406\u9081\u5165\u65b0\u4e16\u4ee3<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

\u58a8\u65b0\u805e\uff5c\u8a18\u8005\u535e\u91d1\u5cf0\uff0f\u53f0\u5317\u5831\u5c0e …<\/p>\n","protected":false},"author":24,"featured_media":453303,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"fifu_image_url":"","fifu_image_alt":"","footnotes":""},"categories":[48688],"tags":[],"class_list":["post-453302","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-more-news"],"acf":[],"yoast_head":"\nGHG Protocol\u8207SBTi V2.0\u540c\u6b65\u5347\u7d1a\u3000\u4f01\u696d\u78b3\u6cbb\u7406\u9081\u5165\u65b0\u4e16\u4ee3 - \u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831<\/title>\n<meta name=\"description\" content=\"\u58a8\u65b0\u805e\uff5c\u8a18\u8005\u535e\u91d1\u5cf0\uff0f\u53f0\u5317\u5831\u5c0e\u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3\u5275\u8fa6\u4eba\u738b\u667a\u5a9b\u8868\u793a\uff0cGHG Protocol \u6b63\u9032\u884c\u767c\u5e03\u4ee5\u4f86\u6700\u5927\u898f\u6a21\u7684\u6a19\u6e96\u4fee\u8a02\uff0c\u800cSBTi\u4e5f\u65bc\u4eca\u5e746\u6708\u767c\u5e03 Corporate Net-Zero Standard Version 2.0\u3002\u5169\u9805\u570b\u969b\u6a19\u6e96\uff0c\u4ee3\u8868\u4f01\u696d\u78b3\u7ba1\u7406\u6b63\u5f0f\u9032\u5165\u4ee5\u6cbb\u7406\u3001\u6578\u64da\u54c1\u8cea\u3001\u4f9b\u61c9\u93c8\u7ba1\u7406\u53ca\u6e1b\u78b3\u7e3e\u6548\u70ba\u6838\u5fc3\u7684\u5168\u65b0\u968e\u6bb5\u3002 \u570b\u969b\u6a19\u6e96\u5168\u9762\u6539\u7248\u30002026\u20132027\u6210\u4f01\u696d\u6cbb\u7406\u5347\u7d1a\u8207\u4eba\u624d\u5e03\u5c40\u95dc\u9375\u7a97\u53e3 \u8def\u5ee3\u5927\u6307\u51fa\uff0c2026\u5e74\uff0c\u5168\u7403\u4f01\u696d\u6de8\u96f6\u8f49\u578b\u8fce\u4f86\u91cd\u8981\u5206\u6c34\u5dba\u3002\u5168\u7403\u6700\u5177\u5f71\u97ff\u529b\u7684\u78b3\u7ba1\u7406\u67b6\u69cb GHG Protocol\u8207Science Based Targets initiative\uff08SBTi\uff09\u767c\u5e03\u6a19\u6e96\u4fee\u8a02\uff0c\u5169\u9805\u570b\u969b\u6a19\u6e96\u540c\u6b65\u6f14\u9032\uff0c\u4ee3\u8868\u4f01\u696d\u78b3\u7ba1\u7406\u5df2\u4e0d\u518d\u53ea\u662f\u76e4\u67e5\u8207\u63ed\u9732\uff0c\u5728\u570b\u969b\u6c38\u7e8c\u63ed\u9732\u898f\u7bc4\u6301\u7e8c\u63a8\u9032\u3001\u4f9b\u61c9\u93c8\u6e1b\u78b3\u8981\u6c42\u65e5\u76ca\u63d0\u9ad8\u7684\u80cc\u666f\u4e0b\uff0c\u4f01\u696d\u82e5\u4ecd\u505c\u7559\u5728\u300c\u5b8c\u6210\u78b3\u76e4\u67e5\u300d\u7684\u601d\u7dad\uff0c\u5c07\u96e3\u4ee5\u56e0\u61c9\u672a\u4f86\u5e02\u5834\u8207\u6295\u8cc7\u4eba\u7684\u671f\u5f85\u3002 \u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3\u8868\u793a\uff0cGHG Protocol \u70ba\u5168\u7403\u78b3\u76e4\u67e5\u5171\u540c\u8a9e\u8a00\uff0c\u662f SBTi \u79d1\u5b78\u6e1b\u78b3\u3001IFRS \u6c23\u5019\u63ed\u9732\u3001CBAM \u8207\u4f9b\u61c9\u93c8\u78b3\u7ba1\u7406\u7684\u91cd\u8981\u57fa\u790e\u3002\u7167\u7247\u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3\u63d0\u4f9b] \u5f9e\u78b3\u76e4\u67e5\u8d70\u5411\u4f01\u696d\u6cbb\u7406\u3000\u6de8\u96f6\u80fd\u529b\u6210\u70ba\u7af6\u722d\u529b\u6307\u6a19 \u738b\u667a\u5a9b\u8aaa\uff0cGHG Protocol\u9577\u671f\u88ab\u8996\u70ba\u5168\u7403\u4f01\u696d\u6eab\u5ba4\u6c23\u9ad4\u76e4\u67e5\u7684\u5171\u540c\u8a9e\u8a00\uff0c\u76ee\u524d\u6b63\u540c\u6b65\u4fee\u8a02 Corporate Standard\u3001Scope 2 Guidance \u53ca Scope 3 Standard\uff0c\u4e26\u63a8\u52d5 Land Sector and Removals Standard \u8207 Actions and Market Instruments\uff08AMI\uff09 \u7b49\u65b0\u6a19\u6e96\uff0c\u5168\u9762\u63d0\u5347\u4f01\u696d\u78b3\u7ba1\u7406\u7684\u4e00\u81f4\u6027\u8207\u53ef\u4fe1\u5ea6\u3002\uff08\u76f8\u95dc\u5167\u5bb9\u4ecd\u4ee5 GHG Protocol \u6700\u7d42\u6b63\u5f0f\u767c\u5e03\u7248\u672c\u70ba\u6e96\u3002\uff09 \u53e6\u4e00\u65b9\u9762\uff0cSBTi Version 2.0 \u5247\u5c07\u4f01\u696d\u6e1b\u78b3\u8981\u6c42\u7531\u76ee\u6a19\u8a2d\u5b9a\u9032\u4e00\u6b65\u5ef6\u4f38\u81f3\u6cbb\u7406\u843d\u5be6\uff0c\u65b0\u589e\u6216\u5f37\u5316\u6c23\u5019\u8f49\u578b\u8a08\u756b\u3001\u8463\u4e8b\u6703\u6cbb\u7406\u8cac\u4efb\u3001\u7e3e\u6548\u7ba1\u7406\u53ca\u50f9\u503c\u93c8\u6e1b\u78b3\u7b49\u8981\u6c42\uff0c\u4e26\u5c0e\u5165\u300cBest Efforts\u300d\u539f\u5247\uff0c\u9f13\u52f5\u4f01\u696d\u6301\u7e8c\u63d0\u5347\u4f9b\u61c9\u93c8\u53c3\u8207\u53ca\u6e1b\u78b3\u57f7\u884c\u6210\u6548\u3002 \u5e02\u5834\u666e\u904d\u8a8d\u70ba\uff0c\u672a\u4f86\u4f01\u696d\u771f\u6b63\u9700\u8981\u7ba1\u7406\u7684\u4e0d\u53ea\u662f\u78b3\u6392\u653e\u6578\u5b57\uff0c\u800c\u662f\u5efa\u7acb\u4e00\u5957\u80fd\u6301\u7e8c\u6539\u5584\u3001\u7b26\u5408\u570b\u969b\u6a19\u6e96\u4e14\u53ef\u9a57\u8b49\u7684\u78b3\u6cbb\u7406\u5236\u5ea6\u3002 \u00a02026\u20132027\u3000\u4f01\u696d\u61c9\u512a\u5148\u5b8c\u6210\u4e94\u5927\u95dc\u9375\u5e03\u5c40 \u8def\u5ee3\u5927\u5f37\u8abf\uff0c\u96a8\u8457\u570b\u969b\u898f\u7bc4\u5feb\u901f\u66f4\u65b0\uff0c\u4f01\u696d\u61c9\u628a\u63e12026\u81f32027\u5e74\u7684\u5236\u5ea6\u8f49\u578b\u671f\uff0c\u512a\u5148\u63a8\u52d5\u4e94\u5927\u91cd\u9ede\u5de5\u4f5c\uff1a\u5efa\u7acb\u7b26\u5408\u65b0\u7248 GHG Protocol \u7684\u78b3\u76e4\u67e5\u5236\u5ea6\u8207\u7ba1\u7406\u6d41\u7a0b\u3001\u63d0\u5347 Scope 3 \u4f9b\u61c9\u93c8\u6578\u64da\u54c1\u8cea\u8207\u8cc7\u8a0a\u900f\u660e\u5ea6\u3001\u4f9d\u64da SBTi V2.0 \u5efa\u7acb\u79d1\u5b78\u57fa\u790e\u6e1b\u78b3\u76ee\u6a19\u8207\u57f7\u884c\u8def\u5f91\u3001\u5c07\u6c23\u5019\u6cbb\u7406\u7d0d\u5165\u8463\u4e8b\u6703\u6c7a\u7b56\u53ca\u4f01\u696d\u71df\u904b\u7ba1\u7406\u4ee5\u53ca\u5efa\u7acb\u7b26\u5408 IFRS\u3001ISSB\u3001CDP \u7b49\u570b\u969b\u63ed\u9732\u9700\u6c42\u7684\u6c38\u7e8c\u8cc7\u8a0a\u7ba1\u7406\u6a5f\u5236\u3002\u9019\u4e9b\u80fd\u529b\u5c07\u9010\u6f38\u6210\u70ba\u4f01\u696d\u53d6\u5f97\u570b\u969b\u5ba2\u6236\u4fe1\u4efb\u3001\u5f37\u5316\u4f9b\u61c9\u93c8\u5408\u4f5c\u53ca\u63d0\u5347\u8cc7\u672c\u5e02\u5834\u7af6\u722d\u529b\u7684\u91cd\u8981\u57fa\u790e\u3002 \u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3\u8868\u793a\uff0cGHG Protocol \u662fSBTi V2.0 \u7684\u6307\u5b9a\u7684\u552f\u4e00\u78b3\u76e4\u8a08\u7b97\u65b9\u5f0f\u53ca\u5831\u544a\u539f\u5247\u3002 \u7167\u7247\u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3\u63d0\u4f9b \u7da0\u9818\u4eba\u624d\u6210\u70ba\u4f01\u696d\u8f49\u578b\u6838\u5fc3\u8cc7\u7522 \u738b\u667a\u5a9b\u8868\u793a\uff1a\u300c\u4f01\u696d\u904e\u53bb\u95dc\u6ce8\u7684\u662f\u5b8c\u6210\u78b3\u76e4\u67e5\uff0c\u5982\u4eca\u66f4\u91cd\u8981\u7684\u662f\u5efa\u7acb\u9577\u671f\u78b3\u6cbb\u7406\u80fd\u529b\u3002GHG Protocol\u63d0\u4f9b\u4f01\u696d\u4e00\u81f4\u7684\u78b3\u7ba1\u7406\u67b6\u69cb\uff0cSBTi\u5247\u5efa\u7acb\u79d1\u5b78\u6e1b\u78b3\u65b9\u5411\uff0c\u5169\u8005\u540c\u6b65\u5347\u7d1a\uff0c\u4e5f\u4ee3\u8868\u4f01\u696d\u7684\u4eba\u624d\u80fd\u529b\u3001\u6cbb\u7406\u5236\u5ea6\u53ca\u6c7a\u7b56\u6a21\u5f0f\u90fd\u5fc5\u9808\u540c\u6b65\u5347\u7d1a\u3002\u300d \u5979\u6307\u51fa\uff0c\u8fd1\u671f\u7121\u8ad6\u662f\u51fa\u53e3\u5c0e\u5411\u4f01\u696d\u3001\u4e0a\u5e02\u6ac3\u516c\u53f8\u6216\u4e2d\u5c0f\u4f01\u696d\uff0c\u5c0d\u65bc GHG Protocol\u3001Scope 3 \u7ba1\u7406\u3001SBTi\u3001\u6c38\u7e8c\u6cbb\u7406\u53ca\u6c23\u5019\u8f49\u578b\u898f\u5283 \u7b49\u5c08\u696d\u80fd\u529b\u7684\u9700\u6c42\u7686\u6301\u7e8c\u5347\u9ad8\u3002\u5177\u5099\u570b\u969b\u6a19\u6e96\u77e5\u8b58\u8207\u8de8\u90e8\u9580\u6574\u5408\u80fd\u529b\u7684\u7da0\u9818\u4eba\u624d\uff0c\u5df2\u9010\u6f38\u6210\u70ba\u4f01\u696d\u63a8\u52d5\u6de8\u96f6\u8f49\u578b\u7684\u91cd\u8981\u95dc\u9375\u3002 \u4f01\u696d\u7af6\u722d\u6b63\u5f0f\u9032\u5165\u300c\u6cbb\u7406\u80fd\u529b\u300d\u6642\u4ee3 \u9762\u5c0d\u5168\u7403\u6de8\u96f6\u653f\u7b56\u8207\u4f9b\u61c9\u93c8\u91cd\u7d44\u8da8\u52e2\uff0c\u4f01\u696d\u7af6\u722d\u5df2\u5f9e\u7522\u54c1\u8207\u50f9\u683c\uff0c\u9010\u6b65\u5ef6\u4f38\u81f3\u78b3\u7ba1\u7406\u3001\u6cbb\u7406\u6210\u719f\u5ea6\u53ca\u4eba\u624d\u5be6\u529b\u30022026\u81f32027\u5e74\u5c07\u662f\u4f01\u696d\u91cd\u65b0\u5efa\u69cb\u78b3\u6cbb\u7406\u5236\u5ea6\u3001\u63a5\u8ecc\u570b\u969b\u6a19\u6e96\u53ca\u57f9\u80b2\u7da0\u9818\u4eba\u624d\u7684\u91cd\u8981\u7a97\u53e3\u3002\u53ca\u65e9\u5b8c\u6210\u5236\u5ea6\u5347\u7d1a\u8207\u4eba\u624d\u5e03\u5c40\u7684\u4f01\u696d\uff0c\u5c07\u66f4\u6709\u6a5f\u6703\u638c\u63e1\u5168\u7403\u4f4e\u78b3\u7d93\u6fdf\u7684\u65b0\u4e00\u8f2a\u7af6\u722d\u512a\u52e2\u3002 \u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3 \u5b98\u65b9\u7db2\u7ad9\uff1ahttps:\/\/www.luconda.com.tw \u6b64\u7bc7\u6587\u7ae0\u6700\u958b\u59cb\u51fa\u8655\u70ba: GHG Protocol\u8207SBTi V2.0\u540c\u6b65\u5347\u7d1a\u3000\u4f01\u696d\u78b3\u6cbb\u7406\u9081\u5165\u65b0\u4e16\u4ee3\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pingtungtimes.com.tw\/?p=453302\" \/>\n<meta property=\"og:locale\" content=\"zh_TW\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GHG Protocol\u8207SBTi V2.0\u540c\u6b65\u5347\u7d1a\u3000\u4f01\u696d\u78b3\u6cbb\u7406\u9081\u5165\u65b0\u4e16\u4ee3 - \u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831\" \/>\n<meta property=\"og:description\" content=\"\u58a8\u65b0\u805e\uff5c\u8a18\u8005\u535e\u91d1\u5cf0\uff0f\u53f0\u5317\u5831\u5c0e\u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3\u5275\u8fa6\u4eba\u738b\u667a\u5a9b\u8868\u793a\uff0cGHG Protocol \u6b63\u9032\u884c\u767c\u5e03\u4ee5\u4f86\u6700\u5927\u898f\u6a21\u7684\u6a19\u6e96\u4fee\u8a02\uff0c\u800cSBTi\u4e5f\u65bc\u4eca\u5e746\u6708\u767c\u5e03 Corporate Net-Zero Standard Version 2.0\u3002\u5169\u9805\u570b\u969b\u6a19\u6e96\uff0c\u4ee3\u8868\u4f01\u696d\u78b3\u7ba1\u7406\u6b63\u5f0f\u9032\u5165\u4ee5\u6cbb\u7406\u3001\u6578\u64da\u54c1\u8cea\u3001\u4f9b\u61c9\u93c8\u7ba1\u7406\u53ca\u6e1b\u78b3\u7e3e\u6548\u70ba\u6838\u5fc3\u7684\u5168\u65b0\u968e\u6bb5\u3002 \u570b\u969b\u6a19\u6e96\u5168\u9762\u6539\u7248\u30002026\u20132027\u6210\u4f01\u696d\u6cbb\u7406\u5347\u7d1a\u8207\u4eba\u624d\u5e03\u5c40\u95dc\u9375\u7a97\u53e3 \u8def\u5ee3\u5927\u6307\u51fa\uff0c2026\u5e74\uff0c\u5168\u7403\u4f01\u696d\u6de8\u96f6\u8f49\u578b\u8fce\u4f86\u91cd\u8981\u5206\u6c34\u5dba\u3002\u5168\u7403\u6700\u5177\u5f71\u97ff\u529b\u7684\u78b3\u7ba1\u7406\u67b6\u69cb GHG Protocol\u8207Science Based Targets initiative\uff08SBTi\uff09\u767c\u5e03\u6a19\u6e96\u4fee\u8a02\uff0c\u5169\u9805\u570b\u969b\u6a19\u6e96\u540c\u6b65\u6f14\u9032\uff0c\u4ee3\u8868\u4f01\u696d\u78b3\u7ba1\u7406\u5df2\u4e0d\u518d\u53ea\u662f\u76e4\u67e5\u8207\u63ed\u9732\uff0c\u5728\u570b\u969b\u6c38\u7e8c\u63ed\u9732\u898f\u7bc4\u6301\u7e8c\u63a8\u9032\u3001\u4f9b\u61c9\u93c8\u6e1b\u78b3\u8981\u6c42\u65e5\u76ca\u63d0\u9ad8\u7684\u80cc\u666f\u4e0b\uff0c\u4f01\u696d\u82e5\u4ecd\u505c\u7559\u5728\u300c\u5b8c\u6210\u78b3\u76e4\u67e5\u300d\u7684\u601d\u7dad\uff0c\u5c07\u96e3\u4ee5\u56e0\u61c9\u672a\u4f86\u5e02\u5834\u8207\u6295\u8cc7\u4eba\u7684\u671f\u5f85\u3002 \u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3\u8868\u793a\uff0cGHG Protocol \u70ba\u5168\u7403\u78b3\u76e4\u67e5\u5171\u540c\u8a9e\u8a00\uff0c\u662f SBTi \u79d1\u5b78\u6e1b\u78b3\u3001IFRS \u6c23\u5019\u63ed\u9732\u3001CBAM \u8207\u4f9b\u61c9\u93c8\u78b3\u7ba1\u7406\u7684\u91cd\u8981\u57fa\u790e\u3002\u7167\u7247\u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3\u63d0\u4f9b] \u5f9e\u78b3\u76e4\u67e5\u8d70\u5411\u4f01\u696d\u6cbb\u7406\u3000\u6de8\u96f6\u80fd\u529b\u6210\u70ba\u7af6\u722d\u529b\u6307\u6a19 \u738b\u667a\u5a9b\u8aaa\uff0cGHG Protocol\u9577\u671f\u88ab\u8996\u70ba\u5168\u7403\u4f01\u696d\u6eab\u5ba4\u6c23\u9ad4\u76e4\u67e5\u7684\u5171\u540c\u8a9e\u8a00\uff0c\u76ee\u524d\u6b63\u540c\u6b65\u4fee\u8a02 Corporate Standard\u3001Scope 2 Guidance \u53ca Scope 3 Standard\uff0c\u4e26\u63a8\u52d5 Land Sector and Removals Standard \u8207 Actions and Market Instruments\uff08AMI\uff09 \u7b49\u65b0\u6a19\u6e96\uff0c\u5168\u9762\u63d0\u5347\u4f01\u696d\u78b3\u7ba1\u7406\u7684\u4e00\u81f4\u6027\u8207\u53ef\u4fe1\u5ea6\u3002\uff08\u76f8\u95dc\u5167\u5bb9\u4ecd\u4ee5 GHG Protocol \u6700\u7d42\u6b63\u5f0f\u767c\u5e03\u7248\u672c\u70ba\u6e96\u3002\uff09 \u53e6\u4e00\u65b9\u9762\uff0cSBTi Version 2.0 \u5247\u5c07\u4f01\u696d\u6e1b\u78b3\u8981\u6c42\u7531\u76ee\u6a19\u8a2d\u5b9a\u9032\u4e00\u6b65\u5ef6\u4f38\u81f3\u6cbb\u7406\u843d\u5be6\uff0c\u65b0\u589e\u6216\u5f37\u5316\u6c23\u5019\u8f49\u578b\u8a08\u756b\u3001\u8463\u4e8b\u6703\u6cbb\u7406\u8cac\u4efb\u3001\u7e3e\u6548\u7ba1\u7406\u53ca\u50f9\u503c\u93c8\u6e1b\u78b3\u7b49\u8981\u6c42\uff0c\u4e26\u5c0e\u5165\u300cBest Efforts\u300d\u539f\u5247\uff0c\u9f13\u52f5\u4f01\u696d\u6301\u7e8c\u63d0\u5347\u4f9b\u61c9\u93c8\u53c3\u8207\u53ca\u6e1b\u78b3\u57f7\u884c\u6210\u6548\u3002 \u5e02\u5834\u666e\u904d\u8a8d\u70ba\uff0c\u672a\u4f86\u4f01\u696d\u771f\u6b63\u9700\u8981\u7ba1\u7406\u7684\u4e0d\u53ea\u662f\u78b3\u6392\u653e\u6578\u5b57\uff0c\u800c\u662f\u5efa\u7acb\u4e00\u5957\u80fd\u6301\u7e8c\u6539\u5584\u3001\u7b26\u5408\u570b\u969b\u6a19\u6e96\u4e14\u53ef\u9a57\u8b49\u7684\u78b3\u6cbb\u7406\u5236\u5ea6\u3002 \u00a02026\u20132027\u3000\u4f01\u696d\u61c9\u512a\u5148\u5b8c\u6210\u4e94\u5927\u95dc\u9375\u5e03\u5c40 \u8def\u5ee3\u5927\u5f37\u8abf\uff0c\u96a8\u8457\u570b\u969b\u898f\u7bc4\u5feb\u901f\u66f4\u65b0\uff0c\u4f01\u696d\u61c9\u628a\u63e12026\u81f32027\u5e74\u7684\u5236\u5ea6\u8f49\u578b\u671f\uff0c\u512a\u5148\u63a8\u52d5\u4e94\u5927\u91cd\u9ede\u5de5\u4f5c\uff1a\u5efa\u7acb\u7b26\u5408\u65b0\u7248 GHG Protocol \u7684\u78b3\u76e4\u67e5\u5236\u5ea6\u8207\u7ba1\u7406\u6d41\u7a0b\u3001\u63d0\u5347 Scope 3 \u4f9b\u61c9\u93c8\u6578\u64da\u54c1\u8cea\u8207\u8cc7\u8a0a\u900f\u660e\u5ea6\u3001\u4f9d\u64da SBTi V2.0 \u5efa\u7acb\u79d1\u5b78\u57fa\u790e\u6e1b\u78b3\u76ee\u6a19\u8207\u57f7\u884c\u8def\u5f91\u3001\u5c07\u6c23\u5019\u6cbb\u7406\u7d0d\u5165\u8463\u4e8b\u6703\u6c7a\u7b56\u53ca\u4f01\u696d\u71df\u904b\u7ba1\u7406\u4ee5\u53ca\u5efa\u7acb\u7b26\u5408 IFRS\u3001ISSB\u3001CDP \u7b49\u570b\u969b\u63ed\u9732\u9700\u6c42\u7684\u6c38\u7e8c\u8cc7\u8a0a\u7ba1\u7406\u6a5f\u5236\u3002\u9019\u4e9b\u80fd\u529b\u5c07\u9010\u6f38\u6210\u70ba\u4f01\u696d\u53d6\u5f97\u570b\u969b\u5ba2\u6236\u4fe1\u4efb\u3001\u5f37\u5316\u4f9b\u61c9\u93c8\u5408\u4f5c\u53ca\u63d0\u5347\u8cc7\u672c\u5e02\u5834\u7af6\u722d\u529b\u7684\u91cd\u8981\u57fa\u790e\u3002 \u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3\u8868\u793a\uff0cGHG Protocol \u662fSBTi V2.0 \u7684\u6307\u5b9a\u7684\u552f\u4e00\u78b3\u76e4\u8a08\u7b97\u65b9\u5f0f\u53ca\u5831\u544a\u539f\u5247\u3002 \u7167\u7247\u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3\u63d0\u4f9b \u7da0\u9818\u4eba\u624d\u6210\u70ba\u4f01\u696d\u8f49\u578b\u6838\u5fc3\u8cc7\u7522 \u738b\u667a\u5a9b\u8868\u793a\uff1a\u300c\u4f01\u696d\u904e\u53bb\u95dc\u6ce8\u7684\u662f\u5b8c\u6210\u78b3\u76e4\u67e5\uff0c\u5982\u4eca\u66f4\u91cd\u8981\u7684\u662f\u5efa\u7acb\u9577\u671f\u78b3\u6cbb\u7406\u80fd\u529b\u3002GHG Protocol\u63d0\u4f9b\u4f01\u696d\u4e00\u81f4\u7684\u78b3\u7ba1\u7406\u67b6\u69cb\uff0cSBTi\u5247\u5efa\u7acb\u79d1\u5b78\u6e1b\u78b3\u65b9\u5411\uff0c\u5169\u8005\u540c\u6b65\u5347\u7d1a\uff0c\u4e5f\u4ee3\u8868\u4f01\u696d\u7684\u4eba\u624d\u80fd\u529b\u3001\u6cbb\u7406\u5236\u5ea6\u53ca\u6c7a\u7b56\u6a21\u5f0f\u90fd\u5fc5\u9808\u540c\u6b65\u5347\u7d1a\u3002\u300d \u5979\u6307\u51fa\uff0c\u8fd1\u671f\u7121\u8ad6\u662f\u51fa\u53e3\u5c0e\u5411\u4f01\u696d\u3001\u4e0a\u5e02\u6ac3\u516c\u53f8\u6216\u4e2d\u5c0f\u4f01\u696d\uff0c\u5c0d\u65bc GHG Protocol\u3001Scope 3 \u7ba1\u7406\u3001SBTi\u3001\u6c38\u7e8c\u6cbb\u7406\u53ca\u6c23\u5019\u8f49\u578b\u898f\u5283 \u7b49\u5c08\u696d\u80fd\u529b\u7684\u9700\u6c42\u7686\u6301\u7e8c\u5347\u9ad8\u3002\u5177\u5099\u570b\u969b\u6a19\u6e96\u77e5\u8b58\u8207\u8de8\u90e8\u9580\u6574\u5408\u80fd\u529b\u7684\u7da0\u9818\u4eba\u624d\uff0c\u5df2\u9010\u6f38\u6210\u70ba\u4f01\u696d\u63a8\u52d5\u6de8\u96f6\u8f49\u578b\u7684\u91cd\u8981\u95dc\u9375\u3002 \u4f01\u696d\u7af6\u722d\u6b63\u5f0f\u9032\u5165\u300c\u6cbb\u7406\u80fd\u529b\u300d\u6642\u4ee3 \u9762\u5c0d\u5168\u7403\u6de8\u96f6\u653f\u7b56\u8207\u4f9b\u61c9\u93c8\u91cd\u7d44\u8da8\u52e2\uff0c\u4f01\u696d\u7af6\u722d\u5df2\u5f9e\u7522\u54c1\u8207\u50f9\u683c\uff0c\u9010\u6b65\u5ef6\u4f38\u81f3\u78b3\u7ba1\u7406\u3001\u6cbb\u7406\u6210\u719f\u5ea6\u53ca\u4eba\u624d\u5be6\u529b\u30022026\u81f32027\u5e74\u5c07\u662f\u4f01\u696d\u91cd\u65b0\u5efa\u69cb\u78b3\u6cbb\u7406\u5236\u5ea6\u3001\u63a5\u8ecc\u570b\u969b\u6a19\u6e96\u53ca\u57f9\u80b2\u7da0\u9818\u4eba\u624d\u7684\u91cd\u8981\u7a97\u53e3\u3002\u53ca\u65e9\u5b8c\u6210\u5236\u5ea6\u5347\u7d1a\u8207\u4eba\u624d\u5e03\u5c40\u7684\u4f01\u696d\uff0c\u5c07\u66f4\u6709\u6a5f\u6703\u638c\u63e1\u5168\u7403\u4f4e\u78b3\u7d93\u6fdf\u7684\u65b0\u4e00\u8f2a\u7af6\u722d\u512a\u52e2\u3002 \u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3 \u5b98\u65b9\u7db2\u7ad9\uff1ahttps:\/\/www.luconda.com.tw \u6b64\u7bc7\u6587\u7ae0\u6700\u958b\u59cb\u51fa\u8655\u70ba: GHG Protocol\u8207SBTi V2.0\u540c\u6b65\u5347\u7d1a\u3000\u4f01\u696d\u78b3\u6cbb\u7406\u9081\u5165\u65b0\u4e16\u4ee3\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pingtungtimes.com.tw\/?p=453302\" \/>\n<meta property=\"og:site_name\" content=\"\u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/pingtungnews\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-14T15:11:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/pingtungtimes.com.tw\/wp-content\/uploads\/2023\/02\/logo-150.png\" \/>\n\t<meta property=\"og:image:width\" content=\"3000\" \/>\n\t<meta property=\"og:image:height\" content=\"1990\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"\u58a8\u65b0\u805e\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005:\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u58a8\u65b0\u805e\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"NewsArticle\",\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=453302#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=453302\"},\"author\":{\"name\":\"\u58a8\u65b0\u805e\",\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/#\\\/schema\\\/person\\\/f94298183f8c6a6728bf98784fa54601\"},\"headline\":\"GHG Protocol\u8207SBTi V2.0\u540c\u6b65\u5347\u7d1a\u3000\u4f01\u696d\u78b3\u6cbb\u7406\u9081\u5165\u65b0\u4e16\u4ee3\",\"datePublished\":\"2026-07-14T15:11:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=453302\"},\"wordCount\":75,\"publisher\":{\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=453302#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/\u516c\u53f8\u985e\u5225AB\u67e5\u8b49\u8981\u6c42\u5dee\u7570.png\",\"articleSection\":[\"\u58a8\u65b0\u805e\"],\"inLanguage\":\"zh-TW\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=453302\",\"url\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=453302\",\"name\":\"GHG Protocol\u8207SBTi V2.0\u540c\u6b65\u5347\u7d1a\u3000\u4f01\u696d\u78b3\u6cbb\u7406\u9081\u5165\u65b0\u4e16\u4ee3 - 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2.0\u3002\u5169\u9805\u570b\u969b\u6a19\u6e96\uff0c\u4ee3\u8868\u4f01\u696d\u78b3\u7ba1\u7406\u6b63\u5f0f\u9032\u5165\u4ee5\u6cbb\u7406\u3001\u6578\u64da\u54c1\u8cea\u3001\u4f9b\u61c9\u93c8\u7ba1\u7406\u53ca\u6e1b\u78b3\u7e3e\u6548\u70ba\u6838\u5fc3\u7684\u5168\u65b0\u968e\u6bb5\u3002 \u570b\u969b\u6a19\u6e96\u5168\u9762\u6539\u7248\u30002026\u20132027\u6210\u4f01\u696d\u6cbb\u7406\u5347\u7d1a\u8207\u4eba\u624d\u5e03\u5c40\u95dc\u9375\u7a97\u53e3 \u8def\u5ee3\u5927\u6307\u51fa\uff0c2026\u5e74\uff0c\u5168\u7403\u4f01\u696d\u6de8\u96f6\u8f49\u578b\u8fce\u4f86\u91cd\u8981\u5206\u6c34\u5dba\u3002\u5168\u7403\u6700\u5177\u5f71\u97ff\u529b\u7684\u78b3\u7ba1\u7406\u67b6\u69cb GHG Protocol\u8207Science Based Targets initiative\uff08SBTi\uff09\u767c\u5e03\u6a19\u6e96\u4fee\u8a02\uff0c\u5169\u9805\u570b\u969b\u6a19\u6e96\u540c\u6b65\u6f14\u9032\uff0c\u4ee3\u8868\u4f01\u696d\u78b3\u7ba1\u7406\u5df2\u4e0d\u518d\u53ea\u662f\u76e4\u67e5\u8207\u63ed\u9732\uff0c\u5728\u570b\u969b\u6c38\u7e8c\u63ed\u9732\u898f\u7bc4\u6301\u7e8c\u63a8\u9032\u3001\u4f9b\u61c9\u93c8\u6e1b\u78b3\u8981\u6c42\u65e5\u76ca\u63d0\u9ad8\u7684\u80cc\u666f\u4e0b\uff0c\u4f01\u696d\u82e5\u4ecd\u505c\u7559\u5728\u300c\u5b8c\u6210\u78b3\u76e4\u67e5\u300d\u7684\u601d\u7dad\uff0c\u5c07\u96e3\u4ee5\u56e0\u61c9\u672a\u4f86\u5e02\u5834\u8207\u6295\u8cc7\u4eba\u7684\u671f\u5f85\u3002 \u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3\u8868\u793a\uff0cGHG Protocol \u70ba\u5168\u7403\u78b3\u76e4\u67e5\u5171\u540c\u8a9e\u8a00\uff0c\u662f SBTi \u79d1\u5b78\u6e1b\u78b3\u3001IFRS \u6c23\u5019\u63ed\u9732\u3001CBAM 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\u8207\u4f9b\u61c9\u93c8\u78b3\u7ba1\u7406\u7684\u91cd\u8981\u57fa\u790e\u3002\u7167\u7247\u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3\u63d0\u4f9b] \u5f9e\u78b3\u76e4\u67e5\u8d70\u5411\u4f01\u696d\u6cbb\u7406\u3000\u6de8\u96f6\u80fd\u529b\u6210\u70ba\u7af6\u722d\u529b\u6307\u6a19 \u738b\u667a\u5a9b\u8aaa\uff0cGHG Protocol\u9577\u671f\u88ab\u8996\u70ba\u5168\u7403\u4f01\u696d\u6eab\u5ba4\u6c23\u9ad4\u76e4\u67e5\u7684\u5171\u540c\u8a9e\u8a00\uff0c\u76ee\u524d\u6b63\u540c\u6b65\u4fee\u8a02 Corporate Standard\u3001Scope 2 Guidance \u53ca Scope 3 Standard\uff0c\u4e26\u63a8\u52d5 Land Sector and Removals Standard \u8207 Actions and Market Instruments\uff08AMI\uff09 \u7b49\u65b0\u6a19\u6e96\uff0c\u5168\u9762\u63d0\u5347\u4f01\u696d\u78b3\u7ba1\u7406\u7684\u4e00\u81f4\u6027\u8207\u53ef\u4fe1\u5ea6\u3002\uff08\u76f8\u95dc\u5167\u5bb9\u4ecd\u4ee5 GHG Protocol \u6700\u7d42\u6b63\u5f0f\u767c\u5e03\u7248\u672c\u70ba\u6e96\u3002\uff09 \u53e6\u4e00\u65b9\u9762\uff0cSBTi Version 2.0 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\u8207\u4f9b\u61c9\u93c8\u78b3\u7ba1\u7406\u7684\u91cd\u8981\u57fa\u790e\u3002\u7167\u7247\u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3\u63d0\u4f9b] \u5f9e\u78b3\u76e4\u67e5\u8d70\u5411\u4f01\u696d\u6cbb\u7406\u3000\u6de8\u96f6\u80fd\u529b\u6210\u70ba\u7af6\u722d\u529b\u6307\u6a19 \u738b\u667a\u5a9b\u8aaa\uff0cGHG Protocol\u9577\u671f\u88ab\u8996\u70ba\u5168\u7403\u4f01\u696d\u6eab\u5ba4\u6c23\u9ad4\u76e4\u67e5\u7684\u5171\u540c\u8a9e\u8a00\uff0c\u76ee\u524d\u6b63\u540c\u6b65\u4fee\u8a02 Corporate Standard\u3001Scope 2 Guidance \u53ca Scope 3 Standard\uff0c\u4e26\u63a8\u52d5 Land Sector and Removals Standard \u8207 Actions and Market Instruments\uff08AMI\uff09 \u7b49\u65b0\u6a19\u6e96\uff0c\u5168\u9762\u63d0\u5347\u4f01\u696d\u78b3\u7ba1\u7406\u7684\u4e00\u81f4\u6027\u8207\u53ef\u4fe1\u5ea6\u3002\uff08\u76f8\u95dc\u5167\u5bb9\u4ecd\u4ee5 GHG Protocol \u6700\u7d42\u6b63\u5f0f\u767c\u5e03\u7248\u672c\u70ba\u6e96\u3002\uff09 \u53e6\u4e00\u65b9\u9762\uff0cSBTi Version 2.0 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\u7b49\u570b\u969b\u63ed\u9732\u9700\u6c42\u7684\u6c38\u7e8c\u8cc7\u8a0a\u7ba1\u7406\u6a5f\u5236\u3002\u9019\u4e9b\u80fd\u529b\u5c07\u9010\u6f38\u6210\u70ba\u4f01\u696d\u53d6\u5f97\u570b\u969b\u5ba2\u6236\u4fe1\u4efb\u3001\u5f37\u5316\u4f9b\u61c9\u93c8\u5408\u4f5c\u53ca\u63d0\u5347\u8cc7\u672c\u5e02\u5834\u7af6\u722d\u529b\u7684\u91cd\u8981\u57fa\u790e\u3002 \u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3\u8868\u793a\uff0cGHG Protocol \u662fSBTi V2.0 \u7684\u6307\u5b9a\u7684\u552f\u4e00\u78b3\u76e4\u8a08\u7b97\u65b9\u5f0f\u53ca\u5831\u544a\u539f\u5247\u3002 \u7167\u7247\u8def\u5ee3\u5927\u6c38\u7e8c\u9867\u554f\u4e2d\u5fc3\u63d0\u4f9b \u7da0\u9818\u4eba\u624d\u6210\u70ba\u4f01\u696d\u8f49\u578b\u6838\u5fc3\u8cc7\u7522 \u738b\u667a\u5a9b\u8868\u793a\uff1a\u300c\u4f01\u696d\u904e\u53bb\u95dc\u6ce8\u7684\u662f\u5b8c\u6210\u78b3\u76e4\u67e5\uff0c\u5982\u4eca\u66f4\u91cd\u8981\u7684\u662f\u5efa\u7acb\u9577\u671f\u78b3\u6cbb\u7406\u80fd\u529b\u3002GHG Protocol\u63d0\u4f9b\u4f01\u696d\u4e00\u81f4\u7684\u78b3\u7ba1\u7406\u67b6\u69cb\uff0cSBTi\u5247\u5efa\u7acb\u79d1\u5b78\u6e1b\u78b3\u65b9\u5411\uff0c\u5169\u8005\u540c\u6b65\u5347\u7d1a\uff0c\u4e5f\u4ee3\u8868\u4f01\u696d\u7684\u4eba\u624d\u80fd\u529b\u3001\u6cbb\u7406\u5236\u5ea6\u53ca\u6c7a\u7b56\u6a21\u5f0f\u90fd\u5fc5\u9808\u540c\u6b65\u5347\u7d1a\u3002\u300d \u5979\u6307\u51fa\uff0c\u8fd1\u671f\u7121\u8ad6\u662f\u51fa\u53e3\u5c0e\u5411\u4f01\u696d\u3001\u4e0a\u5e02\u6ac3\u516c\u53f8\u6216\u4e2d\u5c0f\u4f01\u696d\uff0c\u5c0d\u65bc GHG Protocol\u3001Scope 3 \u7ba1\u7406\u3001SBTi\u3001\u6c38\u7e8c\u6cbb\u7406\u53ca\u6c23\u5019\u8f49\u578b\u898f\u5283 \u7b49\u5c08\u696d\u80fd\u529b\u7684\u9700\u6c42\u7686\u6301\u7e8c\u5347\u9ad8\u3002\u5177\u5099\u570b\u969b\u6a19\u6e96\u77e5\u8b58\u8207\u8de8\u90e8\u9580\u6574\u5408\u80fd\u529b\u7684\u7da0\u9818\u4eba\u624d\uff0c\u5df2\u9010\u6f38\u6210\u70ba\u4f01\u696d\u63a8\u52d5\u6de8\u96f6\u8f49\u578b\u7684\u91cd\u8981\u95dc\u9375\u3002 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