| 英文摘要 |
This article explains and introduces the concept of Scope 3 emission and observe the design of the SEC’s draft for“the Enhancement and Standardization of Climate-Related Disclosures for Investors”. In such draft, SEC only requires listing companies to disclosure their Scope 3 emission to the extent that it is material, to address the concern that listing companies may create the impression of low green house gas emission by outsourcing their activities to the third party. However, disclosure of Scope 3 emission is fiercely debated in the US in various aspects, such as how to determine its materiality, whether the information so disclosed is comparable among companies and whether it is necessary to provide a safe harbor for such disclosure. In Taiwan, disclosure of green house gas emission is required in the listing company’s annual report, in which only Scope 1 and Scope 2 emissions are mandatory and disclosure of Scope 3 emission is voluntary. Whether and how to require listing companies to disclose their Scope 3 emission remains to be seen, but the US experience can servce as a useful reference. |
