Launch Event in Chinese of Pathfinder Framework 2.0《Guidance for the Accounting and Exchange of Product Life Cycle Emissions》 | Latest Information | ASUS ESG website, ASUS ESG goal

Achieving net zero emissions requires a transition to low-carbon products and services in all value chains. However, the complex value chain in today, the carbon emissions of products are not fully captured, making the measurement of emissions not enough precision, which in turn affects the effectiveness of GHG emissions management and reduction.

With the support of members of The World Business Council for Sustainable Development (WBCSD), WBCSD established the Partnership for Carbon Transparency (PACT) in 2020. The goal of PACT is to accurately calculate the true emissions of Scope 3 and achieve transparency of emissions information, the Pathfinder Framework《Guidance for the Accounting and Exchange of Product Life Cycle Emissions》version 1.0 was launched in 2021, and version 2.0 was revised and launched in 2023. The guidance explains a variety of interoperable technical methods to achieve emissions data exchange and uses a cross-value chain approach to assist companies in establishing and exchanging product carbon footprints based on primary data to strengthen data credibility and consistency.

Companies in Taiwan have always been an important part of the global value chain, they need to pay more attention to the accuracy and credibility of carbon emission calculation data. To this end, BCSD Taiwan was authorized by WBCSD to translate the Traditional Chinese version of the Pathfinder Framework 2.0 guidance, and held a Chinese Launch Event of 《Guidance for the Accounting and Exchange of Product Life Cycle Emissions 》 on 8/28 to promote the methodology contained in the guidance to various sectors. 

ASUS, in collaboration with the Institute for Information Industry, Deloitte, and International Integrated Systems, Inc. (IISI), has released the Chinese version of the Guidance for the Accounting and Exchange of Product Life Cycle Emissions. This initiative aims to promote the understanding and application of this guideline among more enterprises. BCSD Taiwan Chairman Jonney Shih stated, "ASUS has adopted the WBCSD PACT carbon data exchange framework in its self-developed carbon data management platform. Collaborating with supply chain partners, ASUS has become the first electronics company in Taiwan to successfully complete a carbon data exchange application case with its suppliers. We have also established a dedicated project team to assist ASUS's key suppliers in building product carbon footprint assessment capabilities and gradually aligning with the PACT data exchange mechanism. By leveraging data, we are driving our entire value chain towards net zero."

The guidance analyzes the works and projects that need to be prepared and implemented at each stage from emission calculation to data exchange. It also provides detailed method instructions from the applicability of product category rules, emission calculation methods and how to allocate the carbon footprint of products. In addition to calculation and allocation, the guidance also emphasizes the impact of data integrity on the detail of inventory and calculation. They evaluate the data integrity by measuring product carbon footprints from the aspects of data sources and data reliability. It also emphasizes the use of primary data that that best represents the current state of business activity to enhance the authenticity and reliability of the product's carbon footprint. Therefore, a detailed explanation is provided on how to calculate the proportion of primary data in the entire product carbon footprint.

In order to make the data collected and calculated by enterprises more secure and credible, data verification is necessary. Therefore, the guidance also explains the conditions for high-quality data, including correlation, integrity, consistency and transparency, etc. These can be verified through verification units (such as independent third parties) to inspect data details, data operational boundaries and other items. At the same time, the verification cycle of the verification unit is also one of the verification items for high quality data. In addition to each company's requirements for its own data quality, data exchange between value chains also needs to maintain a certain quality. Therefore, the basic elements that must be present in the data before exchange need to include product information and product carbon footprint information. The information covers the company name, product name, etc. of the data provider; while the product carbon footprint information includes the covered time, geographical location, biomass carbon content, etc. The more detailed the preparations can be, the higher the transparency of the data will be.

《Guidance for the Accounting and Exchange of Product Life Cycle Emissions 》 aims to provide a consistent calculation method that allows various technical solutions and data exchange networks to securely exchange product-level emissions data. It enables establish link between global value chains and industries to implement a primary emissions data exchange network from cradle-to-gate.
In order to help companies quickly familiarize themselves with this guidance and its practical application, BCSD Taiwan will hold relevant education training and workshops in the near future. Welcome Follow our official website and look forward to working with companies to strengthen cross-industry product carbon footprint accounting and disclosure in Taiwan and build a sustainable and resilient system.