杜邦宣布新氣候目標獲SBTi驗證，公開登錄資料仍列舊目標

杜邦於2026年10月29日宣布，新近程減排與2050年淨零目標已獲SBTi驗證。SNN另核對SBTi公開資料，仍見先前2030年目標及淨零承諾狀態。公司公告與資料快照支撐不同判斷，不能合併為同一項獨立確認。

On October 29, 2026, DuPont announced that SBTi had validated new emissions targets, including a 2050 net-zero commitment. A separately inspected SBTi dataset continued to show earlier 2030 goals and a net-zero commitment status. The announcement and registry snapshot therefore support different statements and need to remain distinguishable.

杜邦這次公告涵蓋自身營運及價值鏈排放，將2035年設為新的近程目標年。公司的減排路徑涉及不同排放範疇與基準年；比較幅度時，必須同時閱讀涵蓋活動，不能僅按百分比高低判斷承諾強弱或實際進展。

The announcement covers operational and value-chain emissions, with 2035 becoming the new near-term target year. Different scopes use different baseline years. Evaluating the promised reductions requires attention to the activities included, rather than comparing percentages alone or assuming that a stronger target demonstrates an equivalent improvement in performance.

新目標分別以2019年及2020年為基準。SNN編輯分析認為，目標更新的可讀性取決於分母是否清楚：範疇三涵蓋哪些活動、是否調整邊界，以及減排數字對應哪一年度，都會影響供應鏈與投資人的比較。

The targets use 2019 and 2020 baselines. SNN editorial analysis focuses on the denominator: which Scope 3 activities are included, whether reporting boundaries changed, and which reporting year a reduction describes. These details determine whether suppliers and investors can compare the new commitments with earlier targets and reported results.

依杜邦公告，2035年範疇一、二絕對排放目標為較2019年減少83%，範疇三較2020年減少63%；2050年兩者均以減少90%為目標。這些是公司公布的未來承諾，公告中的驗證說明仍須保留公司歸屬。

DuPont says its 2035 goals require absolute Scope 1 and 2 emissions to fall 83% from 2019 and Scope 3 emissions to fall 63% from 2020. Its 2050 targets specify 90% reductions for both. These are future commitments; the assertion that the new targets are validated remains attributed to the company.

SNN於10月30日台北時間12時57分下載SBTi公司資料，杜邦紀錄仍列2030年範疇一、二減50%及採購商品與服務及售出產品生命終期處理的範疇三減25%，淨零狀態為承諾設定目標。這項差異沒有證明SBTi否認新公告，也未獨立證實新驗證。

At approximately 12:57 Taipei time on October 30, SNN downloaded SBTi data still listing the earlier 2030 reductions of 50% and 25%, the latter for purchased goods, services and sold-product end-of-life treatment, with net-zero status recorded as a commitment to set targets. That snapshot independently corroborates target history. It neither establishes a rejection of the announcement nor confirms the newly announced validation.

公司另稱2025年範疇一、二及範疇三排放已較各自基準年下降76%與59%。這些成果在本次資料中來自公司說明；公開登錄的歷史目標只核對承諾內容，不能代替當期排放查證或證明所有下降均源自營運改善。

DuPont also reports 2025 reductions of 76% for Scope 1 and 2 and 59% for Scope 3 against their respective baselines. Those results are company statements in the reviewed material. Historical registry targets cannot substitute for assurance of current emissions or establish how much change came from operational improvements.

以下為SNN editorial analysis與條件式建議。化學材料企業的永續團隊應在更新減碳承諾前，將目標公告版本、SBTi登錄快照、排放基準清冊與範疇三邊界表並列，記錄來源發布日、擷取時間及目標年，避免較新的公告自動覆寫尚未同步的登錄狀態。杜邦公告與公開資料的差異，提醒使用者把「公司宣稱獲驗證」與「登錄已呈現」分開，不能據此推論驗證不存在。第一條可能傳導是「國際材料客戶問卷與台灣製造供應鏈」：若國際買方因新目標調整採購問卷，台灣材料供應商的採購與永續團隊應在回覆前，核對客戶問卷版本、供貨法人清冊、產品排放資料及基準年調整紀錄，確認客戶要求是企業總量或產品資料，並保留對方確認範圍的紀錄。第二條可能傳導是「跨境氣候評估與台灣資產管理」：若台灣基金把杜邦新承諾納入持倉評估，研究團隊應在下一次投資審議前，核對持倉評估表、目標公告版本與SBTi登錄快照，標明兩者差異，不能把承諾狀態轉換為已完成的減排績效。企業內部稽核團隊應在每次對外發布目標進度前，抽核排放基準清冊、範疇三邊界表及基準年調整紀錄，確認比較對象與計算範圍一致。揭露前證據基礎設施在此應保存目標、成果與外部驗證各自的資料鏈，讓更新可以追溯，也讓尚待核對的差異留在決策紀錄中。上述傳導均以實際客戶要求或投資使用為條件，不代表台灣已新增法定義務，也不代表公開資料的更新時間能裁定公司新公告是否有效。

This is SNN editorial analysis and recommendation. Chemical materials company sustainability teams should reconcile the target-announcement version, SBTi registry snapshot, emissions-baseline inventory and Scope 3 boundary table before revising public commitments, preserving publication dates, retrieval times and target years. The discrepancy requires a distinction between company-announced validation and its appearance in the inspected dataset; it does not establish that validation is absent. One conditional channel is international materials customer questionnaires and Taiwan manufacturing supply chains: if overseas buyers revise procurement requests following new targets, Taiwan materials supplier teams should compare the customer-questionnaire version, supplying-entity roster, product emissions data and baseline-adjustment records before responding. They should establish whether the request concerns a corporate inventory or a product footprint and retain the customer confirmation record. A second channel is cross-border climate assessment and Taiwan asset management: if Taiwan funds use the new commitment in portfolio evaluation, fund research teams should reconcile the portfolio-assessment report, target-announcement version and SBTi registry snapshot before the next investment review. They should identify unresolved differences rather than converting a commitment status into achieved emissions reductions. Company internal-audit teams should sample the emissions-baseline inventory, Scope 3 boundary table and baseline-adjustment records before each progress disclosure, confirming consistent populations and calculation boundaries. Pre-Disclosure Evidence Infrastructure should preserve separate links for targets, reported outcomes and external validation so that later updates remain traceable. These channels depend on actual customer requests or investment use. The foreign announcement does not create a new legal duty in Taiwan, and a registry update schedule cannot determine the validity of the company announcement.

後續應觀察SBTi登錄是否更新，以及杜邦如何交代新舊目標間的排放邊界與成果口徑。若兩份資料日後一致，仍應保留原始快照及更新日期；若差異持續，對外描述則應維持歸屬，避免把資料延遲猜測寫成確定原因。

Further checks should track changes to SBTi data and DuPont explanations of the boundaries connecting old and new targets. If records converge, retain the earlier snapshot and update date. If they continue to differ, describe that difference with attribution instead of presenting an assumed reason for the timing as an established fact.