SBTI與ISO 14068-1減碳目標比較
Comparison of SBTI and ISO 14068-1 Carbon Reduction Targets
SBTI 科學碳目標線上研討會 內容摘要
Summary of SBTI Scientific Carbon Targets Webinar
本文件總結了兩段研討會影片中關於 SBTI（科學碳目標倡議）的重要內容，包含：
This document summarizes the key points regarding SBTI (Science Based Targets Initiative) from two segments of the webinar videos, including:
第一部分：SBTI 簡介和案例分享
Part One: Introduction to SBTI and Case Sharing
•SBTI 目標類型: • SBTI Target Types:
◦短期目標 (near-term target): 以基準年為起始，至 2030 年的減排目標。
◦ Near-term target: Emission reduction targets set from a baseline year to 2030.
◦長期目標 (long-term target): 以基準年為起始，至 2050 年的減排目標，大多數企業目標為減排 90%，趨近淨零排放。
◦ Long-term target: Emission reduction targets set from a baseline year to 2050, with most corporate targets aiming for a 90% reduction, approaching net-zero emissions.
◦淨零目標 (net-zero target): 將範疇 1、2、3 排放降至趨近於零，通常與長期目標一致。
◦ Net-zero target: Reducing Scope 1, 2, and 3 emissions to near zero, typically aligned with long-term targets.
◦範疇三目標: 中小型企業可以不設定，標準型企業必須設定。
◦ Scope 3 targets: Small and medium-sized enterprises are not required to set these, while standard enterprises must set them.
•SBTI 五步驟: • SBTI Five Steps:
制定目標: 利用 SBTI 工具制定減排目標。
Set Goals: Use the SBTI tools to establish emission reduction targets.
1. 制定減排路徑: SBTI 工具僅提供目標設定指引，減排路徑需企業自行規劃Develop emission reduction pathways: The SBTI tool only provides guidance for target setting; companies need to plan their own emission reduction pathways.
2. 提交目標: 根據 SBTI 最新目標申請表格填寫企業資訊，提交審核。Submit targets: Fill out the company information according to the latest SBTI target application form and submit it for review.
3. 審核與批准: SBTI 對申請企業要求嚴格，未在承諾後兩年內制定目標者將被除名。
Review and approval: SBTI has strict requirements for applying companies; those that do not set targets within two years of commitment will be removed.
4. 定期披露: 企業需定期披露減排目標完成情況和排放情況，包含 CDP、年報、ESG 報告、公司網站等。
Regular disclosure: Companies must regularly disclose the status of their emission reduction targets and emissions, including in CDP, annual reports, ESG reports, company websites, etc.
•案例分享: 研討會分享了兩家中國中小企業加入 SBTI 的案例，說明如何透過簡化流程制定短期、長期和淨零目標。
• Case sharing: The seminar shared the cases of two small and medium-sized enterprises in China that joined SBTI, illustrating how to set short-term, long-term, and net-zero targets through simplified processes.
•TV 來音服務: 提供一站式 SBTI 目標申請服務，包含承諾、排放盤查、目標設定、減排方案制定、申報 SBTI 至獲得批准，以及後續對外宣傳。
• TV audio service: Provides a one-stop SBTI target application service, including commitment, emission inventory, target setting, development of reduction plans, reporting to SBTI until approval is obtained, and subsequent external promotion.
第二部分：減排規劃與 ISO 14068-1 標準
Part Two: Emission Reduction Planning and ISO 14068-1 Standard
•SBTI 申請表格更新: 最新版 Excel 格式的申請表格更加強調目標制定的科學性，但對減排規劃的要求不高。
• SBTI Application Form Update: The latest version of the application form in Excel format emphasizes the scientific basis for target setting, but has low requirements for emission reduction planning.
•SBTI 與 ISO 14068-1 標準的共同點和差異：
• Similarities and Differences between SBTI and ISO 14068-1 Standard:
| SBTI | ISO 14068-1 |
適用對象 Target customers | 組織 organize | 組織和產品 Organization and products |
盤查標準 Check Standards | GHG Protocol | ISO 14064-1 & ISO 14067 |
範疇三要求 Category 3 Requirements
| 範疇三排放佔比超過 40% 需設定目標，且目標需涵蓋 67% 排放 Scope 3 emissions exceeding 40% need to set targets, and the targets must cover 67% of emissions | 盤查階段需量化重大間接排放，綜合階段可僅包含部分範疇三排放 The inventory phase requires quantification of major indirect emissions, while the comprehensive phase may only include some Scope 3 emissions |
減排目標 Emission reduction targets | 短期目標需符合 1.5 度目標，長期目標推薦淨零目標 The short-term goal must be in line with the 1.5-degree target, and the long-term goal recommends a net zero target | 基於科學方法 (science-based approach)，可依據 IPCC、IEA 或 SBTI 等機構的科學結論制定減排目標 Based on the science-based approach, emission reduction targets can be set based on the scientific conclusions of organizations such as IPCC, IEA or SBTI. |
市場化綠電和綠證 Market-based green electricity and green certificates | 允許 allow | 允許 allow |
碳信用使用 Carbon credit use | 基本上不允許，極少數情況下允許
| 允許，且需區分碳信用類型，並在減排規劃中說明不同類型碳信用的使用方式
|
減排規劃分期 Emission reduction planning phases | 短期和長期 Short-term and long-term | 短期和長期 Short-term and long-term |
減排規劃管理 Emission reduction planning and management | 需在申請表格中簡要說明 Please briefly describe in the application form | 需文件化和體系化管理，包含制定、維護、評估和修訂，並每年執行 It needs to be documented and systematically managed, including formulation, maintenance, evaluation and revision, and implemented annually. |
承諾 promise | 需提交格式化承諾函 A formatted letter of commitment is required | 企業高層的碳中和承諾是必要條件 Carbon neutrality commitment from top management is a necessary condition |
標準 standard | 根據規則允許不包含範疇三 According to the rules, it is allowed not to include category 3 | 允許部分範疇三排放不納入碳中和範圍 Allowing some Scope 3 emissions to be excluded from carbon neutrality |
碳減排和移除 Carbon reduction and removal | 優先使用自身減排或移除方式 Prioritize self-reduction or removal methods | 減排規劃後期只允許使用移除類型的碳信用，最終需使用自身邊界內的移除量 Only removal-type carbon credits are allowed in the later stages of emission reduction planning, and the removal volume within the boundaries must be used in the end. |
雄心程度 Ambition | 短期目標 1.5 度，長期目標淨零 Short-term goal: 1.5 degrees, long-term goal: net zero | 需以體系化手段說明雄心水平，並體現減排方式的氣候雄心 A systematic approach is needed to explain the level of ambition and reflect the climate ambition of emission reduction methods |
強度減排量 Intensity reduction | 範疇三可使用物理強度和經濟強度 Category 3 can use physical strength and economic strength | 可使用，但需評估對總減排量的貢獻 Can be used, but the contribution to total emission reduction needs to be assessed |
年度披露 Annual Disclosure | 以較寬鬆的方式披露，可透過官網、CDP 平台或 ESG 報告 Disclosure in a more relaxed manner, which can be done through official websites, CDP platforms or ESG reports | 每年需根據建立的體系進行評估，並發布碳中和報告 An assessment must be conducted every year based on the established system and a carbon neutrality report must be published |
目標修訂 Target revision | 允許，但需說明理由 Allowed, but need to explain the reason | 允許，但需說明理由 Allowed, but need to explain the reason |
•ISO 14068-1 標準重點:
• Key points of ISO 14068-1 standard:
◦融合科學碳目標要求。
◦ Integration of scientific carbon target requirements.
◦對文件體系要求更嚴格。
◦ Stricter requirements for documentation systems.
◦對碳中和的宣稱更嚴格。
◦ Stricter claims regarding carbon neutrality.
◦碳中和定義包含了抵消的概念，碳信用是實現碳中和的重要方式。
◦ The definition of carbon neutrality includes the concept of offsets, with carbon credits being an important means to achieve carbon neutrality.
◦淨零 (Net-Zero) 與碳中和在全球尺度下是等同概念，但在次全球尺度下，碳中和可指組織或產品，而淨零僅指組織。
◦ Net-Zero and carbon neutrality are equivalent concepts on a global scale, but at a sub-global scale, carbon neutrality can refer to organizations or products, while Net-Zero refers only to organizations.
◦碳信用使用規劃圖表：清楚展示了不同時間段允許使用的碳信用類型，以及自身減排量、移除量和抵消量的關係。
◦ Carbon credit usage planning chart: Clearly displays the types of carbon credits allowed for use over different time periods, as well as the relationship between self-reduction, removal, and offset amounts.
•SBTI 申請表格對減排規劃的要求越來越弱。
• The requirements for emission reduction planning in the SBTI application form are becoming increasingly lenient.
•企業進行 ISO 14068-1 碳中和宣稱需要文件化和體系化管理，並滿足相關章節的要求。
• Companies making carbon neutrality claims under ISO 14068-1 need to have documented and systematic management, and must meet the requirements of the relevant sections.
總結：
Summary:
SBTI 和 ISO 14068-1 標準都強調科學碳目標和減排規劃的重要性，但 ISO 14068-1 標準對文件體系、碳信用使用和碳中和宣稱的要求更為嚴格。企業在制定減排目標和規劃時，需要充分了解這兩個標準的要求，並選擇適合自身情況的方案。
Both the SBTI and ISO 14068-1 standards emphasize the importance of science-based carbon targets and emission reduction planning, but the ISO 14068-1 standard has stricter requirements regarding documentation systems, the use of carbon credits, and claims of carbon neutrality. When setting emission reduction targets and plans, companies need to fully understand the requirements of both standards and choose a solution that suits their specific circumstances.
其他值得關注的信息：
Other noteworthy information:
•SBTI 參與企業數量快速增長，亞洲地區排名第二，其中日本企業參與度最高。
• The number of companies participating in SBTI is rapidly increasing, with Asia ranking second, and Japanese companies having the highest participation rate. • SBTI will implement a series of validation reforms, separating the standard-setting and target validation processes to be executed by two different entities, and establishing an independent validation committee for technical oversight.
•SBTI 將推行一系列審定變革，將標準制定和目標審定分拆給兩個實體執行，並成立獨立審定委員會進行技術監督。
• SBTI will implement a series of validation reforms, separating the standard-setting and target validation processes to be executed by two different entities, and establishing an independent validation committee for technical oversight.
•研討會主辦方將於 7 月 11 日在廣州舉辦線下 SBTI 沙盤推演工作坊，幫助企業更好地熟悉掌握制定減排計劃的方法。
• The seminar organizer will hold an offline SBTI simulation workshop in Guangzhou on July 11 to help companies better familiarize themselves with the methods for developing emission reduction plans.
部分原文引用：
Here are the translations of the provided Traditional Chinese text into English:
•那麼範圍三呢 ，這個是對於中小型企業來說呢 ，是可以不設的 ，對於標準型企業來說是一定要設 。”
• "So what about the scope? For small and medium-sized enterprises, it can be optional, but for standard enterprises, it is definitely required."
•那麼淨零目標呢 ，其實我們就可以把它這個理解成將為 123 的排放降至趨近於零 。”
• "As for the net-zero target, we can understand it as reducing emissions to approach zero by 123."
•在這五部裡面呢 ，相對重要的幾個環節 ，首先第一個是製定 ，我們要採取要利用 SBTI 的工具去制定企業的鍵盤目標 。”
• "Among these five parts, several key aspects are relatively important. First, we need to establish our targets using the SBTI tools to set the company's key targets."
•SPTI 呢對於申請加入的企業要求的非常的嚴格 ，因為這些企業在可能在 2020 年做出了承諾 ，但是呢並沒有在兩年內去制定目標 ， 去向 SPTI 進行目標的申請審核 ，目標的制定 。”
• "The SPTI has very strict requirements for companies applying to join, because these companies may have made commitments in 2020, but they did not set targets or submit their target applications for review to the SPTI within two years."
•在SBT是被允許的嗎 ？基本上不允許 ，在極少數情況下啊 ，如果大家有機會去翻一些特定行業的對於什麼所謂的 res 的這種這 emission 它的這個承諾之外的這些排放它是允許的 ，所以說我們的結論就是基本上這個SBT對這個貪心用的使用是不支持的 。”
• Is it allowed in SBT? Basically, it is not allowed, except in very rare circumstances. If everyone has the opportunity to look into some specific industries regarding what is referred to as "res" and the emissions outside of this commitment, they are allowed. So our conclusion is that SBT does not support the use of this for greedy purposes.
•那麼在那個14068裡面 ，你這個綠電就是市場化的濾電和濾正的話都是也是被允許的 。”
• In that 14068, your green electricity, whether it is market-based or location-based, is also allowed.
•在ISO 14068的這個標準體系下 ，它對碳中和的實現 ，它本身就包括了一個包括了一個抵消的概念 啊 ，所以說這個比的話在這個在這個是整個S101408 這個標準裡面非常重要的一個是非常重要的一個方式 ，實現綜合的方式 ”
• Under the ISO14068 standard system, the implementation of carbon neutrality itself includes an offset summary. The purpose of this statement is to illustrate that this is a complete S101408. A very important aspect of this standard is a comprehensive approach."
注意： 本文件僅為研討會內容摘要，部分內容可能存在理解偏差，建議參考研討會完整影片以獲取更準確的信息。
Note: This document is a summary of the seminar content. Some of the content may be misunderstood. It is recommended to refer to the full video of the seminar for more accurate information.
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