永續計畫資料庫

In view of climate change risks to global businesses, the Financial Stability Board formed the Task Force on Climate-related Financial Disclosures (TCFD) in 2015 to guide companies in implementing climate risk disclosure. Taiwan Financial Supervisory Commission requested the climate risk disclosures of Taiwanese corporates starting from 2023. Foreseeing the trend and realizing the lack of proper availability of climate risk information in Taiwan, in CCRAB I project (2021-2023) we evaluated physical risks in Taiwan, developed methodology in transition risk assessment and established a prototype data platform (https://stimtest5.iscom.com.tw/) for openly providing physical and transition risk information.                         

Based on the plan for a complete climate risk data and in response to the industrial feedbacks through stakeholder communication, CCRAB II (2024-2026) will (1) enrich the content of physical and transition risk assessments, by increasing the number of indicators and scenarios, and expand the scope of assessment in terms of time and space, (2) upgrade and optimize data platform, and (3) openly provide high-quality climate risk information. This will be invaluable for creating a healthy TCFD climate service ecosystem to Taiwanese companies.                            

It must be noted that the first phase of the project originally planned to cooperate with TCCIP and NCDR, focusing on the value-added application of climate risk data. However, due to the adjustment of the research team, the focus of the project must also be changed to develop and produce various climate risk data by itself. But this requires a lot of manpower and time to achieve. The first phase of CCRAB has completed some physical risk indicators of flooding, drought, and thermal hazards, as well as relevant spatial assessment information within three years. CCRAB hopes to be supported by the second phase of the three-year project to realize a complete and outstanding climate risk database to the public.

有鑑於全球企業面臨之氣候變遷風險，金融穩定委員會於 2015 年成立了氣候相關財務揭露工作小組（TCFD），以指導企業如實揭露氣候風險資訊。我國金管會則要求台灣企業從 2023 年開始揭露氣候風險。在 CCRAB 第 1 期計畫（2021-2023）裡，我們評估了臺灣的實體風險，發展轉型風險評估方法論，並建構了提供實體及轉型風險資訊之公開資料平台雛形（https://stimtest5.iscom.com.tw/）。

以完整的氣候風險資料規劃及透過利害關係人溝通以回應業界建言為基礎，CCRAB 第 2 期計畫（2024-2026）將（1）豐富實體和轉型風險評估內容，增加指標和氣候情境數目，擴大評估的時間和空間範疇，（2）優化並升級資料平台功能，並（3）公開提供高品質之氣候風險資訊。凡此對於為臺灣企業建構健康的 TCFD 氣候服務生態系具有極珍貴的價值。                      

必須說明的是，第一期計畫原規劃與 TCCIP 及 NCDR 合作，重點在於氣候風險資料之加值應用，然而後因研究團隊之調整，計畫重點亦必須調整為自行研發產製各種氣候風險資料，惟此工作項目需大量人員與時間方可完成。第一期計畫在三年期間完成淹水、乾旱、熱危害等實體風險項目之部分指標、部分空間之評估資訊，本計畫盼能獲得第二期三年計畫之支持，以提供完整氣候風險資料庫，並對外服務。