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Corporate Climate Action in Practice: Tracking GHG Emission and Energy Performance Across Taiwanese Industries

実践における企業気候行動：台湾産業界におけるGHG排出とエネルギーパフォーマンスの追跡 (AI 翻訳)

B. Solikhah, Edi Sarwono, Fina Khurul Aini

BIO Web of Conferences📚 査読済 / ジャーナル2026-01-01#ESG経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.1051/bioconf/202622501001
原典: https://doi.org/10.1051/bioconf/202622501001

🤖 gxceed AI 要約

日本語

2016〜2023年の台湾上場企業を対象に、気候行動（エネルギーマネジメント）と環境成果（GHG排出）の整合性を分析。高炭素・低炭素セクター別に、管理努力は向上するが排出削減は停滞し、両者の相関が弱いことを示す。努力と成果の乖離を浮き彫りにし、統合的戦略の必要性を提言。

English

Analyzing Taiwanese listed firms (2016-2023), this study finds that energy management performance improves while GHG emission performance stagnates, with weak correlation between the two. It highlights the effort-outcome gap in corporate climate action and calls for integrated strategies linking managerial efforts to tangible emission reductions.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

台湾の事例は、日本企業のSSBJ対応や有報開示において、管理指標と実排出削減の連動不足という共通課題を示唆。開示制度の実効性評価に示唆を与える。

In the global GX context

Provides sector-based evidence from Taiwan on the decoupling of corporate climate management from actual emission outcomes, relevant to global debates on disclosure effectiveness and transition finance credibility under ISSB/CSRD frameworks.

👥 読者別の含意

🔬研究者:Effort-outcome gap in corporate climate action; useful for studies on disclosure effectiveness and decarbonization metrics.

🏢実務担当者:Highlights need to align energy management KPIs with actual emission reduction targets to avoid greenwashing perceptions.

🏛政策担当者:Suggests that disclosure mandates alone may not drive decarbonization; policy should incentivize outcome-based performance.

📄 Abstract（原文）

This study investigates the alignment between corporate climate action efforts and environmental performance among Taiwanese listed companies from 2016 to 2023. Using firm-level data from the Taiwan Economic Journal (TEJ), it analyzes trajectories of GHG Emissions Scores (representing environmental outcomes) and Energy Management Scores (representing managerial and operational efforts) across industries with different carbon intensities. Sectors are categorized into high-carbon (e.g., petrochemicals, cement, steel, and power generation) and low-carbon (e.g., electronics, finance, and services) groups to capture structural variations in energy use. Results reveal a steady increase in energy management performance, indicating rising managerial attention to efficiency and sustainability, while GHG emission performance remains relatively stagnant. The weak correlation between the two dimensions suggests that enhanced managerial commitment does not consistently translate into measurable decarbonization. This effort-outcome gap reflects a broader challenge in corporate climate action: firms may improve internal systems and disclosures without achieving substantive emission reductions. The findings contribute to the climate transition discourse by providing sector- based evidence from Taiwan and emphasizing the need for integrated strategies that connect managerial efforts with tangible environmental outcomes.

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