微軟與 Norden 完成海運燃料 Book & Claim 交易，近萬噸範疇 3 減排進入註冊追蹤

Norden 表示已向微軟交付首筆透過 RSB Book & Claim Registry 驗證的海運減排，試點目標是在三年內處理近 10,000 噸二氧化碳當量。 Norden 是首家取得 RSB Book & Claim 交易者認證的海運業者，微軟則成為首家透過該登錄系統處理海運屬性的企業。

Norden says it delivered the first verified maritime emissions reductions through the RSB Book & Claim Registry to Microsoft, targeting nearly 10,000 tonnes of CO2e over three years. Norden became the first maritime operator certified as an RSB Book & Claim trader, while Microsoft became the first company to use the registry for shipping attributes.

Norden 表示已向微軟交付首筆透過 RSB Book & Claim Registry 驗證的海運減排，試點目標是在三年內處理近 10,000 噸二氧化碳當量。；Norden 是首家取得 RSB Book & Claim 交易者認證的海運業者，微軟則成為首家透過該登錄系統處理海運屬性的企業。；燃料實際使用航次可與購買減排屬性的貨主航次分離，因此登錄、唯一識別與註銷紀錄決定主張能否被追溯。

Norden says it delivered the first verified maritime emissions reductions through the RSB Book & Claim Registry to Microsoft, targeting nearly 10,000 tonnes of CO2e over three years. Norden became the first maritime operator certified as an RSB Book & Claim trader, while Microsoft became the first company to use the registry for shipping attributes. Because the fuel-consuming voyage can differ from the cargo owner claiming the reduction, registry identity and retirement records are essential to traceability.

Book & Claim 能解決低碳燃料在港口與航線分布不均，但也可能造成燃料、運輸服務、貨主與供應鏈客戶重複主張同一減排。生質燃料原料來源、生命週期邊界、基準燃料、額外性與撤銷時間都必須可核對。

Book and claim can address uneven fuel availability across ports and routes, but it can also let fuel users, carriers, cargo owners and downstream customers claim the same reduction. Feedstock origin, lifecycle boundaries, baseline fuel, additionality and retirement timing must be testable.

可信機制需為每批燃料與每筆屬性配置唯一識別碼，連結永續認證、加注憑證、生命週期排放計算、交易移轉、最終註銷與企業盤查期間。方法或數值變更須形成新版本，不得覆寫原紀錄。

A credible mechanism assigns unique identifiers to fuel batches and attributes, linking sustainability certification, bunkering evidence, lifecycle calculations, transfers, final retirement and the buyer reporting period. Method changes require new versions rather than overwrites.

本案證明海運屬性可透過既有航空 Book & Claim 架構延伸交付，但近萬噸仍是試點目標，不等同已在微軟特定航次實體使用相同燃料，也不應自動換算為產品碳足跡下降。

The transaction demonstrates that maritime attributes can be delivered through an expanded aviation-origin registry framework. The nearly 10,000-tonne figure is a pilot target, not proof that matching fuel was physically used on Microsoft-specific voyages or that product footprints fell automatically.

海運減碳採購將從購買燃料走向購買可追溯屬性。貨主、承運人、貨代與查證機構需要共同資料模型，才能把物流活動資料和證書序號對上，並防止跨客戶重複分配。

Maritime decarbonisation procurement is moving from physical fuel purchases toward traceable attributes. Cargo owners, carriers, forwarders and assurance providers need a shared data model to connect logistics activity with certificate serials and prevent duplicate allocation.

SNN 編輯分析：台灣電子、機械、紡織與消費品牌高度仰賴海運，Book & Claim 可讓出口企業在特定航線尚無低碳燃料時開始採購減排屬性，但不可把證書當成貨櫃實際使用綠色燃料。揭露前證據基礎設施應串接採購訂單、提單、航次、貨重分攤、燃料批次、認證、生命週期模型、登錄序號、所有權移轉、註銷時間與溫室氣體盤查科目，並把物理減量、價值鏈介入與抵換分欄。台灣供應鏈若能在客戶問卷或永續報告撰寫前完成這些對應，就能避免不同品牌對同一航次重複認列，也能讓查證者重演分攤。此段為編輯解讀，不是來源已驗證事實。

SNN editorial analysis: Taiwan electronics, machinery, textile and consumer brands depend heavily on ocean freight. Book and claim can let exporters procure intervention attributes before low-carbon fuel is available on every route, but a certificate must not be described as physical green fuel in a specific container. Pre-Disclosure Evidence Infrastructure should link purchase orders, bills of lading, voyages, cargo-weight allocation, fuel batches, certification, lifecycle models, registry serials, ownership transfer, retirement time and the relevant GHG inventory account. Physical abatement, value-chain intervention and offsetting should remain separate. Completing these mappings before customer questionnaires or sustainability reports are drafted would help Taiwan supply chains prevent duplicate claims and allow assurance providers to reproduce allocation. This is editorial interpretation, not a source-verified fact.

後續應追蹤 RSB 海運程序更新、更多承運人加入、屬性價格、查證規則，以及微軟是否揭露實際註銷量與範疇 3 會計處理。

Next review should track the updated RSB maritime procedure, participation by more carriers, attribute pricing, assurance rules and Microsoft disclosure of actual retirements and Scope 3 accounting.