SBTi 淨零標準 2.0 引發企業治理爭論，彈性與問責成焦點

SBTi 正推進企業淨零標準 2.0，提案在維持科學完整性的同時增加執行選項。企業意見的分歧集中於範疇三可追溯性、目標彈性與大型企業的碳移除責任。

SBTi is advancing Corporate Net-Zero Standard 2.0 with more implementation options while seeking to preserve scientific integrity. Debate centres on Scope 3 traceability, target flexibility and carbon-removal responsibility for large companies.

SBTi 表示已有超過 11,500 家企業完成目標驗證。新版標準試圖回應企業規模、產業條件與價值鏈資料成熟度差異，並重新安排近期減排與長期淨零要求。

SBTi says more than 11,500 companies have validated targets. The revision seeks to reflect differences in company size, sector conditions and value-chain data maturity while reshaping near-term and long-term requirements.

更多彈性可降低企業設定目標的門檻，但若只要求最佳努力而缺少成果證據，也可能削弱可比性。範疇三排放往往依賴供應商資料，正是最難追蹤與最容易出現估算落差的部分。

More flexibility can lower adoption barriers, but best-efforts language without outcome evidence may weaken comparability. Scope 3 emissions depend heavily on supplier data and remain especially exposed to estimation gaps.

提案方向包括區分範疇一、二、三的處理方式，並要求特定大型企業自 2035 年起支持碳移除。企業仍需把減排優先順序、例外條件、供應鏈資料與移除工具分別記錄。

The proposal differentiates treatment across Scopes 1, 2 and 3 and would require certain large companies to support carbon removal from 2035. Companies still need separate records for abatement priorities, exceptions, supplier data and removals.

11,500 家驗證企業與 2035 年碳移除節點來自 SBTi 與報導所述。標準仍在制度演進階段，最終條文、適用門檻與查證要求須以 SBTi 正式發布文件為準。

The figure of more than 11,500 validated companies and the 2035 removal milestone come from SBTi and the source report. Final wording, thresholds and assurance requirements must be checked against SBTi's adopted standard.

若新版提高採用率，供應鏈資料與目標追蹤工具的需求將同步上升。若彈性缺少一致披露，投資人與採購方反而更難比較企業的實際轉型品質。

Broader adoption would increase demand for supply-chain data and target-tracking systems. Without consistent disclosure of flexibility, investors and buyers may find it harder to compare real transition quality.

SNN 編輯分析：目標是否可信，不只取決於承諾年份，而在於每次基準調整、供應商資料、減排結果與碳移除使用是否留下可稽核證據。

SNN editorial analysis: Credibility depends not only on a target year, but on an auditable record of baseline changes, supplier data, abatement outcomes and the use of carbon removals.

後續應追蹤最終標準、範疇三處理規則、2035 年責任門檻、申訴與查證機制，以及企業試行後的實際負擔與減排效果。

Next checks should cover the final standard, Scope 3 rules, the 2035 responsibility threshold, challenge and assurance mechanisms, and evidence from corporate implementation.