Climate Change Administration

"Entities Required to Measure, Report and Verify Emissions of Greenhouse Gas Emissions" has been amended and promulgated and includes the first batch of entities including the power generating, iron and steel, oil refining, cement, semiconductor, thin-film transistor LCD industries, as well as factories with a total greenhouse gas emissions of 25,000 metric tons of carbon dioxide equivalent or more annually; and a second batch of manufacturers whose factories' combined annual emissions of direct emissions from fossil fuel combustion and indirect emissions from electricity use result in a total greenhouse gas emissions of 25,000 metric tons of carbon dioxide equivalent or more annually. According to the "Greenhouse Gas Emission Inventory Registration and Verification Management Rules," a greenhouse gas emission log and greenhouse gas inventory report of the previous year must be registered before April 30 each year and a greenhouse gas verification conclusion report and verification declaration must be uploaded before Oct. 31 each year. The aforementioned parties' emission amounts account for over 75% of Taiwan's energy and industrial sectors' emissions.

To align with the nation's new carbon reduction targets and enhance reduction momentum across sectors, the MOENV promulgated the "Entities Required to Register Greenhouse Gas Emissions" on March 4, 2025. This initiative expands the scope of carbon inventory targets beyond the energy and manufacturing sectors to include the commercial, residential, and transportation sectors. Designated entities under this announcement are required to complete their greenhouse gas emission inventories for the previous year by April 30 annually, starting in 2026. The expanded inventory operates on a user-friendly approach—requiring minimal hassle, no external outsourcing, no mandatory verification, and no carbon fees. This expansion helps more businesses understand the correlation between energy use and carbon emissions, identify major emission sources, and implement deep energy-saving measures to boost reduction outcomes.

Greenhouse gas inventory helps with not only understanding precise emission amounts but also places and opportunities for reduction. To assist and track current statuses of businesses' greenhouse gas emissions, the government has created the "Guidelines for Greenhouse Gas Emission Measuring" and an online emission calculation tool for businesses to calculate greenhouse gas emissions. On the "Business Greenhouse Gas Emissions Information Platform," businesses register their greenhouse gas inventory and verification results; detailed information can be found on the platform.

The management and reduction of greenhouse gas emissions is jointly facilitated by the government and private sector. In order to ensure the procedure and data quality of greenhouse gas emission amount inventory and reduction processes are reasonable, fair, and consistent, the certification and management of verification and accreditation bodies is a priority. To this end, the international community has developed greenhouse gas verification and certification bodies and operation management mechanisms. Generally, government-approved or internationally-certified third-party verification and accreditation bodies are responsible for verifying and accrediting businesses' greenhouse gas emission amount or reduction performance.

In order to ensure the quality of agencies' greenhouse gas emission verification and accreditation, the MOENV refers to ISO14064s, ISO14066, the reduction mechanism of the United Nations Framework Convention on Climate Change (UNFCCC), and international management methods for greenhouse gas verification and accreditation agencies. Additionally, the Ministry refers to and adopts internationally-used accreditation systems and has certification agencies that are members of the International Accreditation Forum (IAF) certify Taiwan's agencies. Through greenhouse gas multilateral recognition arrangements (MLAs), verification and accreditation bodies are connected to the international community and help Taiwanese industries meet international greenhouse gas management goals.

Furthermore, in response to the imminent tightening of carbon emission control measures around the world and international industry and supply chain's increasing demand for carbon emission reduction, the MOENV has amended and on Oct. 5, 2023 promulgated the "Management Measures for Greenhouse Gas Certification Organizations and Inspection Organizations" according to the "Climate Change Response Act" ("Climate Act"). This is to reinforce the management of verification and accreditation bodies and personnel. The Ministry will continue reviewing relevant regulations according to international trends.

Verification and accreditation bodies that are certified and MOENV-approved shall receive a permit. Latest information on permit issuance is available on the "Business Greenhouse Gas Emissions Information Platform."

According to Article 3, Paragraph 18 of the Climate Act, "Carbon footprint refers to the amount of total carbon emissions released throughout the life cycle of a product from raw material acquisition, manufacturing, distribution and sale, use and waste treatment, calculated by total CO2 equivalent."

To encourage and regulate product carbon footprint calculation and labeling, the MOENV promulgated the "Regulations Governing Voluntary Product Carbon Footprint Approval Labeling and Management" on March 19, 2025, pursuant to Article 37 of the Climate Change Response Act. This regulation allows manufacturers, importers, and distributors to track carbon emissions throughout product manufacturing and supply chains using consistent calculation and disclosure standards. It provides consumers with informed purchasing references, thereby promoting green product design, low-carbon production, and overall greenhouse gas reduction.

To help the public understand a products' carbon footprints, according to Article 37 of the Climate Act, the MOENV is responsible for regulating carbon footprint labeling. By disclosing products' carbon footprints, the government aims to inform citizens about the amount of carbon emitted during products' complete life cycles, thus encouraging green consumerism. Details about the policy on products' carbon footprints are available on the "Carbon Footprint Information Platform."

To lower the impact of development activities on the environment, the “Development Activity Greenhouse Gas Emission Amount Offset Review Principles of the Climate Change Administration, Ministry of Environment, Executive Yuan” was formulated along with the “Greenhouse Gas Emission Offset Management Rules,” which was established according to Article 24, Paragraph 2 of the “Climate Change Response Act,” as a basis for implementation.Furthermore, to establish consistent procedural rules for the issuance of reduction benefits and account management, the MOENV promulgated the "Operational Directives for the Issuance of Greenhouse Gas Reduction Credits and Account Management" on September 10, 2024. These directives facilitate the application, issuance, transfer, and cancellation of reduction credit accounts.

According to the 2023 “Greenhouse Gas Emission Offset Management Rules,” businesses applying for development permits such as the “factory establishment,” “industrial park building or expansion,” “fossil fuel power station,” and “high rise development” are subject to environmental impact evaluation of their development activities. Those with additional greenhouse gas emissions must conduct carbon offset at a ratio of at least 10% a year for 10 consecutive years or at a ratio of over 10% a year to complete the offset early.

Offsets may come from measures including trading in old vehicles for electric vehicles, air conditioning equipment for high-efficiency air conditioning equipment, lighting equipment for high-efficiency lighting equipment, fishing lamps on fishing boats for LED fishing lamps, old agricultural machinery for electric agricultural machinery, and existing oxygenation equipment for high-efficiency oxygenation equipment. The regulations expand carbon reduction efforts in all sectors.