Field notes
Scope 3 categories that trip Taiwan manufacturing groups
Common calculation traps in purchased goods, upstream transport, and use-phase estimates for exporters based in Taiwan.
Many Taiwan manufacturing groups disclose Scope 1 and 2 with confidence, then rush Scope 3 with spend-based factors that do not match product mix.
Purchased goods often mix domestic and imported materials under one emission factor. Split high-spend categories and document the factor source year; outdated factors are a frequent assurance finding.
Upstream transport between Kaohsiung ports and inland plants is sometimes omitted because logistics sits outside the reporting entity. Clarify whether the carrier invoice sits in your books or a sister company.
Use-phase estimates for exported equipment need a stated assumption set. If you cannot defend hours of operation or energy mix in destination markets, narrow the claim rather than inventing precision.