01 / ESG
Strategy and governance
策略與治理
Connect material issues, stakeholder needs, governance, reporting and operational decisions. Learning should distinguish a disclosure requirement from an actual change in performance.
串連重大議題、利害關係人需求、治理、揭露與營運決策;學習時應區分揭露要求與實際績效改善。
02 / Net zero
Build a credible transition plan
建立可信的轉型計畫
A plan needs an emissions baseline, clear boundaries, reduction priorities, resources, milestones and progress monitoring. Claims must reflect what has actually been achieved.
計畫需要排放基準、清楚邊界、減量優先順序、資源、里程碑與進度監測;對外宣稱應與實際成果相符。
03 / Carbon management
Know what each number means
理解每一個數字的意義
Learn the different roles of inventories, reductions, removals, carbon credits and climate contributions. Units, ownership, authorization and intended use should be checked before claims are made.
理解盤查、減量、移除、碳信用與氣候貢獻的不同角色;宣稱前應查核單位、權屬、授權及用途。
04 / Circular economy
Rethink materials and value
重新思考物質與價值
Look at product design, resource use, waste prevention, recovery and lifecycle effects together instead of treating recycling as the entire solution.
把產品設計、資源使用、廢棄預防、回收與生命週期影響一起檢視,避免只把回收視為全部解方。
05 / Climate finance
Link evidence to investment
讓證據支持投資
Examine project baselines, expected outcomes, monitoring needs and risks before describing environmental value or financing potential.
描述環境價值或融資潛力前,先檢視專案基線、預期成果、監測需求及風險。
06 / Sustainable development
Balance environmental and social outcomes
兼顧環境與社會成果
Consider biodiversity, communities, labor, resource use and long-term resilience alongside carbon metrics.
除碳指標外,也需考慮生物多樣性、社區、勞動、資源使用與長期韌性。