Chinese Safety & Sustainability Association

▶	The Importance of Greenhouse Gas
▶	2050 Net Zero Target
▶	Relevant Government Regulations
▶	Principles of GHGs Emission Reduction and Management
▶	What's ISO 14064-1?
▶	What's ISO 14064-2?
▶	What's ISO 14067?
▶	Counseling Content
▶	Contact Information

Industry Sustainability

▶ The Importance of Greenhouse Gas

Since the industrial revolution, human beings have been using fossil fuels such as coal and oil in large quantities,

and their combustion produces carbon dioxide emissions into the atmosphere, which causes greenhouse gases

that contribute to global warming.

2020's global rainstorms have left millions homeless, and extreme climates have caused flooding in Southeast

Asian countries every year, which is a common occurrence but is becoming more and more serious every year.

China, India, Japan, and many other countries have been seriously affected, and global warming is becoming

more and more severe, leading to more frequent extreme climates.

▶2050 Net Zero Target

From the very beginning, the United Nations Framework Convention on Climate Change (UNFCCC), adopted in 1922,

mainly aimed at preventing the climate system from being interfered with by man, and at the same time, enabling the

ecosystem to naturally adapt to climate change, ensuring food production, and preventing it from being threatened.

In 1997, the Kyoto Protocol was adopted, making it mandatory for advanced countries to bear the responsibility of

reducing carbon emissions, based on the principle of common but differentiated responsibilities.

In order to effectively reduce the risks and impacts of climate change, the Paris Agreement was adopted in 2015,

agreeing that in the future, we will work together to keep the increase in global temperature within a maximum of

2 degrees Celsius compared to the pre-industrial era, and should strive to pursue the aforementioned goal of

reducing the standardized rate of warming to within 1.5 degrees Celsius, and will review the contributions of each

country every five years.

The Glasgow Climate Agreement of the 26th Conference of the Parties (COP26) Climate Summit in November 2021

has prompted the world to accelerate its efforts to reduce carbon emissions. In order to slow down the deterioration

of the situation, many countries have joined the carbon reduction process, and this year 128 countries have declared

that they will achieve the "2050 Net Zero" goal, which is committed to realizing the goal of net zero emissions.

▶Relevant Government Regulations

1. Environmental Protection Administration

In order to achieve the goal of "Net Zero Emissions by 2050", the Executive Yuan has passed the draft

amendmentto the "Greenhouse Gas Reduction and Management Act" prepared by the Environmental

Protection Administration of the Executive Yuan, and it is expected that the name of the bill will be

amended to "Climate Change Response Act" in September.

2. National Development Council (NDC)

At the end of March, the National Development Council (NDC) released the "Taiwan 2050 Net Zero

Emission Pathway and Strategy General Explanation", in which it is mentioned that the United

Nations Climate Conferencehas called for more urgent climate action to halve the global greenhouse

gas emissions by 2030 and reach net zeroby 2050 in order to control the global temperature rise to

within 1.5°C, so as to cope with the impact of the high risk of global climate emergencies.

3. FSC

In November last year, the FSC revised the criteria for the matters to be recorded in annual reports and

beganto encourage publicly traded companies to disclose information on greenhouse gas emissions

and their reduction policies. In March this year, the FSC released the "Roadmap for the Sustainable

Development of Listed Counterparties", which requires listed counterparties to mandatorily disclose

information on greenhouse gas inventories and verification in phases. The FSC mandates listed companies

with different capitalization to disclosecarbon inventory information in three stages. The sustainable

development roadmap is based on paid-in capital and requires that high-carbon emission industries,

such as listed companies with a capital of more than $10 billion, the iron and steel industry, and the cement

industry, adopt the roadmap starting from 2023; and all listed companies will complete the disclosure of

GHG inventory information starting from 2027, with verification expected to be completed by 2029.

4. Ministry of Economic Affairs

The Ministry of Economic Affairs (MOEA) promotes the "Big Hands Lead Small Hands" program, in which

theFederationof Industries (FHKI) combines with public associations to set up an industrial carbon neutral

allianceto link up the supplychain, set up demonstration cases, and provide platforms, tools, and related

resources forassistance. In terms of thecarbon inventory process, it is necessary to first confirm the GHG

inventory boundaryand year, then identify the sourcesof GHG emissions, calculate the emissions, and

finally use the GHG inventorycalculation tool to implement the carboninventory process.

5. Council of Agriculture

According to the Council of Agriculture, in response to climate change, the Department of Agriculture

hascontinued topromote six major adaptation strategies to strengthen net zero greenhouse gas emissions,

including emission reduction, sink enhancement, and agricultural green energy strategies. Currently,

greenhouse gas emissions from the agriculture sector are far below the amount of carbon absorbed by

forests. However, the Agriculture Department has become more sophisticated, and is actively working on

the established policies and measures for adapting to the impacts of climate change and mitigating

greenhouse gas emissions, as well as developing carbon-negative and carbon-negative technologies, and

strengthening the related coordination issues. In the future, the office will launch a series of seminars to

further invite the participation of the industry, government, academia, and consumers, and collect ideas to

provide the agricultural sector withspecific solutions and path planning for climate change adaptation and

net-zero emissions, to strengthen the implementation of policies and external communication, and to

organize a pilot scheme for carbon sinks, carbon reduction, and carbon emission valorization in the

agricultural sector, as well as the related demonstration of the integration of the value-added plan, so as

to achieve the results of carbon reduction and carbon sink increase in practice through the two-pronged

approach of encouragement and counseling. Increase carbon credits.

Management Framework for Greenhouse Gas Certification and Inspection in Taiwan

▶Principles of GHGs Emission Reduction and Management

1. Ensure national energy security, gradually reduce fossil fuels in the long-term strategy, set medium-

and long-term targets for renewable energy, and realize the vision of a non-nuclear home.

2. Adhering to the principle of user-pays environmental justice, the allocation of greenhouse gas emission

credits should gradually shift from free allocation to distribution.

3. Actively assist traditional industries in energy conservation, carbon reduction, and transformation,

develop green technologies and industries, create new employment opportunities and a green

economy, and promote low carbon and green growth programs for national infrastructure.

4. Improve the efficiency of resource and energy use, and promote the recycling of resources to reduce

environmental pollution and greenhouse gas emissions.

▶What's ISO 14064-1?

ISO 14064 enhances the credibility and assurance of greenhouse gas (GHG) emissions reporting. It can

be used by any organization involved in emissions trading, projects or voluntary reduction mechanisms.

14064-1 GHG Inventory Category.

1. Direct Greenhouse Gas Emissions and Removals

2. Indirect GHG emissions from imported energy

3. Indirect GHG emissions from transportation

4. Indirect GHG emissions from products used

5. Indirect GHG emissions related to the use of products

6. Indirect GHG emissions from other source

▶What's ISO 14064-2?

Organizational GHG emission reductions and removal increments are expanded into Mitigation activities and

include initiatives/projects/targets related to GHG reductions and removals.

ISO 14064-1 Quantification and Reporting of Greenhouse Gas Emissions and Removals at the Organizational

Level with Guidelines provides the requirements for the design and development of organizational greenhouse

gas (GHG) inventories, while ISO 14064-2 Quantification, Monitoring and Reporting of Incremental Greenhouse

Gas Emission Reductions or Removals at the Project Level with Guidelines provides the standards for the

planning and implementation of GHG emission reduction or removal projects.

The implementation of ISO 14064 standard can:

1. Identify the basis for energy consumption.

2. Improve greenhouse gas emissions

3. Provide information to effectively and strategically manage and reduce GHG emissions

4. Facilitate the implementation and development of greenhouse gas projects

5. Ensure consistency, transparency and credibility of GHG calculations and reporting, and establish

robust management systems to align with national GHG reduction standards.

6. Facilitate the trading of future greenhouse gas credits (carbon rights).

▶What's ISO 14067?

1. Master the assessment of product life cycle greenhouse gas emissions and emission impact hotspots.
2. Evaluate the reduction and substitution of raw materials, process optimization and procurement strategies

to reduce GHG emissions.
3. Use a common and standardized methodology to compare the greenhouse gas emissions of products.

Lifecycle Assessment Framework

Implementation of the ISO 14067 standard can:

1. Reduce costs: Reduce costs by identifying opportunities for process improvement and utilizing

operational carbon reduction actions and support activities to save energy, including reducing

energy consumption for heating, lighting, and transportation of goods and people to and from

the facility.
2. Mitigate climate change: Reduce greenhouse gas emissions to help mitigate global warming.
3. Helps companies apply for national green patents (e.g., EPA carbon labeling).

Product Carbon Footprint Lifecycle

ISO 14067 Life Cycle refers to the process of a product from raw material sourcing to end-of-life

processing, and there are three common models:

1. Cradle to grave

2. Cradle to Gate (excluding product distribution)

3. Gate to Gate (excluding product distribution)

According to the announcement of the Environmental Protection Administration of the Executive Yuan, the

so-called "Product Carbon Footprint" refers to the total amount of greenhouse gas emissions generated

during the life cycle of a product from raw material acquisition, manufacturing, distribution, sales, use, and

disposal, which is correctly converted into carbon dioxide equivalents.

In order to ensure the data of the carbon footprint of the products, consistent requirements and methods are

set. The following items should be evaluated: emissions and removals from the use of biogenic carbon,

non-CO2 emissions from the degradation and fermentation of waste food and feedstuffs, any biogenic

components in the material that are part of the final product, and emissions and removals from biogenic

sources when they become part of the product.

The Chinese Safety & Sustainability Association has long been committed to assisting agriculture, forestry,

fisheries, livestock, food manufacturing, and food and beverage industries in their management and

development, and is ready to help you face the wave of the future in terms of carbon emission reduction,

carbon levy, and carbon trading in response to climate change around the world !

▶Counseling Content

1. Education and training on GHG emissions and carbon footprint measurement and reporting:

including ISO14064-1, ISO14064-2, ISO14067, and customized training on the application

of project-based methodologies.
2. Assist in applying for the EPD Offset Program to obtain reduction credits.
3. Assist in applying for EPD Carbon Footprint Labeling.

▶Contact Information

Ms Huang 02-85025569 #220