{"schema_version":"1.3","service_semantics":null,"canonical":"https://snn.tw/article/eis-026-the-boundary-behind-the-number","title":"數字背後的邊界：台灣揭露、供應鏈與金融比較如何保留時間及方法證據","title_en":"The Boundary Behind the Number: Evidence for Taiwan Reporting, Supply Chains and Finance","publisher":"SNN.TW","editorial_controller":"SNN.TW","content_type":"institutional_interpretation","source_relationship":"global_canonical_source_for_independent_taiwan_interpretation","original_source":"https://www.sustainabilitynewsnetwork.net/article/the-boundary-behind-the-number","global_canonical_issue":"https://www.sustainabilitynewsnetwork.net/article/the-boundary-behind-the-number","taiwan_interpretation":true,"commercial_service_output":false,"rights_status":"refer_to_rights_policy","rights_status_scope":"policy_reference_only","rights_clearance_status":"not_publicly_asserted","article_text_rights_scope":"SNN.TW editorial text rights reserved, subject to page-specific notices","external_source_rights_scope":"original_rightsholders_retain_rights","cover_visual_rights_status":"snn-original-editorial-cover","cover_visual_credit":"SNN.TW 原創編輯視覺","rights_policy":"https://snn.tw/rights-policy","interpretation_boundary":{"zh":"禁止推論：承諾或推估不等於已觀察減量；BTR 已提交不等於所有目標進度可評；技術建議或諮詢草案不等於已生效法；數字相同或單位相同不等於同一母體可比；復育中面積不等於已恢復生態；全球標準不等於台灣企業已合規；金管會公告不等於修法完成；買方問卷不等於台灣法定揭露；資訊系統可重用紀錄不等於可重用結論；數位工具與確信服務不移轉發行人的責任。","en":"Prohibited inference: a commitment or projection is not an observed reduction; a filed BTR does not make every progress assessment possible; technical advice or consultation is not effective law; equal units or values do not make different populations comparable; area under restoration is not recovered ecology; a global standard is not Taiwan-entity compliance; an FSC announcement is not a completed amendment; a buyer questionnaire is not a Taiwan statutory filing; reusable records do not make conclusions reusable; digital assistance and assurance services do not transfer the issuer's responsibility."},"publication_date":"2026-10-30T00:00:00.000Z","last_updated":"2026-10-30T08:12:02.232Z","version":"v7","publication_status":"Published","languages":["zh-Hant","en"],"language_identity":{"document_language":"zh-Hant","content_languages":["zh-Hant","en"],"mode":"bilingual_same_canonical_page","canonical_urls_by_document_language":{"zh-Hant":"https://snn.tw/article/eis-026-the-boundary-behind-the-number"},"hreflang_alternates":null,"english_content_on_local_canonical":true},"translation_status":"independent_taiwan_interpretation","global_source":{"canonical_url":"https://www.sustainabilitynewsnetwork.net/article/the-boundary-behind-the-number","relationship":"starting_point_for_independent_taiwan_interpretation"},"taiwan_legal_state":{"scope":"per_source_only","aggregate_legal_conclusion":"not_asserted","editorial_summary":{"zh":"年報、證交所、內控、盤查與碳費正式文本按主體、廠場及年度有效；金管會 2026 年 9 月調整公告須與後續正式修正分開；ESMA 建議與 ESRS-40a 諮詢不形成台灣義務。","en":"Formal annual-report, TWSE, internal-control, GHG inventory and carbon-fee texts apply by entity, facility and year. 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