Since 2022, Business Weekly and the National Taiwan University Risk Center’s Industrial Climate Risk Research Team have jointly conducted the Top 100 Carbon Competitiveness Survey, now entering its fourth year. As carbon-pricing policies become more mature, companies in Taiwan will begin reporting and paying carbon fees next year. “Carbon competitiveness” is no longer a slogan—it is becoming a core indicator that will directly influence a company’s overall competitiveness.
Radiant Opto-Electronics has once again delivered an impressive performance, earning a spot on the Top 100 list for the fourth consecutive year.

The sample includes publicly listed companies that have uploaded sustainability reports for three consecutive years and have complete and standardized carbon-emissions data.
A total of 582 companies were included in this year’s sample, an increase of 135 from last year.

Business Weekly collected and calculated five major indicators using data from the Market Observation Post System, corporate sustainability reports, and the TWSE Corporate Governance Center ESG Digital Platform.

Carbon Emissions Reduction Rate (27%)

The calculation is based on combined Scope 1 + Scope 2 emissions, using the average annual growth (or reduction) rates across two periods: 2022–2023 and 2023–2024. Priority is given to companies with consistent three-year inventory boundaries. Higher values indicate greater emissions reduction and earn higher scores. Scores are calculated separately by industry category.

Carbon Productivity Growth Rate (23%)

Carbon productivity is defined as revenue generated per metric ton of carbon emissions. The score uses the average growth rate across two years. To ensure fairness and better reflect business performance, all revenue figures are based on full-year consolidated group revenue (January–December). Higher values indicate stronger carbon productivity growth and earn higher scores. Scores are calculated separately by industry.

Decarbonization Commitment (10%)

Following SBTi (Science Based Targets initiative) standards, companies are categorized and scored based on whether they have: applied and set validated SBTi targets, applied and made commitments, or not applied. Companies that have not applied but have clearly defined reduction targets may also receive the highest score.

Decision-Making Level (5%)

Scoring reflects the highest organizational level responsible for sustainability or environmental management.

Scope 3 Disclosure (5%)

Whether the company discloses Scope 3 emissions, which include indirect emissions across the value chain such as employee commuting, business travel, and product life-cycle emissions.

The questionnaire, designed by the NTU Risk Center, was distributed by Business Weekly. Scores were assigned based on the responses, with non-respondents receiving zero.
A total of 220 valid questionnaires were collected this year, an increase of 39 from the previous year.

The questionnaire covers 14 topic areas, including: Net-zero targets, Emissions-reduction plans, Disclosure standards, Low-carbon innovation, Renewable-energy usage, Planning for carbon fees and carbon credits, Biodiversity initiatives

These items evaluate companies’ actual decarbonization actions.

Industry quotas for the Top 100 list were determined according to the sample’s sector distribution and follow the Taiwan Stock Exchange industry classification. Due to significant differences in emissions characteristics across sub-sectors, the semiconductor, electronic components, and communications/networking industries were further subdivided. Companies listed on the Ministry of Environment’s Pollution Source Data Platform and fined over NT$1 million are disqualified immediately. The assessment period for this rule covers the entire year of 2024.

NEWS Reference: https://www.businessweekly.com.tw/Archive/Article?StrId=7013396&rf=google