隨著全球氣候變遷議題日益嚴峻，各國家與全國縣市政府都產業積極推動碳中和、淨零排放與永續發展政策，企業碳排放資訊的揭露與透明性成為永續治理的重要一環。在此環境下，第三方碳查驗機構扮演關鍵角色，協助利害關係人確認其排放數據的真實性與準確性。特別是依據《ISO14064-1》、《ISO14064-3》與《ISO14065》等國際標準執行的溫室氣體查證活動，逐步成為國內外組織進行碳盤查與減碳管理的基礎作業之一。然而，當前查驗機構在實務執行上，仍存在判讀落差、標準解釋歧異與執行深度不一致等問題。多數查證報告以「符合、不符合」的二分法進行結果揭露，部分查證單位另補充「觀察事項」，但這些分類多僅反映查證當下的判定，缺乏進一步制度性分析與反饋機制。因此，本研究從制度執行力與查證一致性角度出發，系統性檢視就目前台灣地區之查驗機構所出具之查證報告內容，進一步建構條文符合性分析架構，探討不符合與觀察項目之分布與成因，以評估查證制度的實質有效性。 本研究聚焦於台灣溫室氣體查證制度的實質有效性，透過檢視111年至113年間共161件第三方查證結果，並針對去重複後的72件企業樣本進行深度實證分析。研究結果顯示目前的查證缺失呈現顯著的條文集中化與嚴謹判定傾向，其中量化方法成為最核心的缺失熱點，在總計247件缺失中，涉及Clause5的不符合事項比例高達98%。這反映出受查單位在排放量計算、係數選用與量化邏輯上，與國際標準存在明顯的理解落差。此外，查證結果展現出高度的嚴謹性，NC數量遠超過OFI與AOC，且高達76%的NC被判定為嚴重不符合，所有樣本皆至少存在一項缺失。 從性質來看，缺失高度集中於量化邏輯錯誤，佔比達97.5%，而文字誤植或一般品質提升建議則多歸類於OFI，顯示查證的核心價值在於確保量化的正確性而非文件品質。產業別的執行品質也存在顯著落差，化學材料製造業因製程複雜導致NC數量最高，金屬製造業在NC與OFI數量上皆顯著偏高，顯示其制度落實仍有較大改善空間，相較之下電子零組件業的實務表現則最為成熟。 基於上述發現，研究提出四項制度改善建議，包括針對量化方法建立產業別量化判讀指引、強化缺失分類的操作定義、推動查驗機構能量認證與專業分工，以及建構具透明性的查證結果追蹤系統。本研究最大的貢獻在於填補了碳查證制度中關於量化合理性與判定一致性的實證空白，透過查證報告反推制度設計的瓶頸，為主管機關與標準制定者提供具體的管理依據。展望未來，查證將成為驅動企業持續改善的關鍵程序，唯有更明確的制度設計與一致的判定標準，才能真正提升碳資訊的可信度與治理價值，為淨零永續社會奠定穩固基礎。;As the global climate change crisis intensifies， national and local governments are actively promoting carbon neutrality， net-zero emissions， and sustainable development policies. The disclosure and transparency of corporate carbon emission information have become vital components of sustainable governance. Within this landscape， third-party carbon verification bodies play a critical role in assisting stakeholders to validate the authenticity and accuracy of emission data. In particular， greenhouse gas (GHG) verification activities conducted in accordance with international standards such as ISO 14064-1， ISO 14064-3， and ISO 14065 have progressively become foundational operations for carbon inventorying and carbon reduction management by domestic and international organizations. However， in current verification practices， issues such as gaps in interpretation， divergent understandings of standards， and inconsistent depths of execution persist among verification bodies. Most verification reports disclose results using a binary "conformance/non-conformance" approach， with some verification units supplementing these with "opportunities for improvement" (OFIs). However， these classifications mostly reflect the judgment at the specific moment of verification and lack further institutional analysis and feedback mechanisms. Therefore， from the perspectives of system enforcement and verification consistency， this study systematically examines the contents of verification reports issued by verification bodies in Taiwan. It further constructs a clause-conformance analysis framework to investigate the distribution and causes of non-conformances and observed items， aiming to assess the substantive effectiveness of the verification system. This study focuses on the substantive effectiveness of Taiwan′s GHG verification system. It examines 161 third-party verification results from 2022 to 2024 and conducts an in-depth empirical analysis on 72 de-duplicated corporate samples. The empirical results indicate that current verification deficiencies exhibit a significant tendency toward concentrated clauses and rigorous judgment. Quantification methodologies have emerged as the primary hotspot for findings; out of 247 total deficiencies， the proportion involving Clause 5 is as high as 98%. This reflects a distinct gap in understanding between the audited entities and international standards regarding emission calculations， coefficient selections， and quantification logic. Furthermore， the verification results demonstrate a high degree of rigor， with the number of Non-Conformances (NCs) far exceeding those for Areas of Concern (AOCs) and OFIs. Additionally， a staggering 76% of the NCs were deemed major non-conformances， and 100% of the samples contained at least one deficiency. In terms of nature， the deficiencies are highly concentrated in quantification logic errors， accounting for 97.5%， whereas textual misprints or general quality improvement suggestions are mostly categorized under OFIs. This indicates that the core value of verification lies in ensuring the accuracy of quantification rather than document quality. Significant variances in implementation quality also exist across industry sectors. The chemical materials manufacturing industry recorded the highest number of NCs due to its complex manufacturing processes， while the metal manufacturing industry presented significantly high numbers in both NCs and OFIs， indicating that there is still considerable room for improvement in its system implementation. In contrast， the electronic components industry demonstrated the most mature practical performance. Based on these findings， the study proposes four system improvement recommendations: establishing industry-specific quantification interpretation guidelines tailored to quantification methodologies， strengthening the operational definition of deficiencies， promoting capability accreditation and professional division of labor among verification bodies， and constructing a transparent verification result tracking system. The primary contribution of this study lies in filling the empirical gap within the carbon verification system regarding quantification rationality and determination consistency. By retroactively analyzing the bottlenecks of system design through verification reports， it provides a concrete management basis for regulatory authorities and standard setters. Looking ahead， verification will serve as a key mechanism driving continuous improvement for enterprises. Only with clearer system designs and consistent judgment standards can the credibility and governance value of carbon information be truly enhanced， laying a solid foundation for a net-zero， sustainable society.
