From Sustainability Disclosure to Value Creation: New Trends in Corporate Low-Carbon Transformation (EN/CN)

As a core member of the China Carbon Neutral Action Alliance, Mt. Stonegate actively participates in industry capacity-building initiatives and international sustainability dialogues. We continue to support companies in navigating evolving global sustainability regulations, renewable energy procurement, and low-carbon transition strategies.

On 9–10 July 2026, Mt. Stonegate participated in the Carbon Neutrality and Sustainability Management Capacity Building Program, jointly organized by the Shanghai Environment and Energy Exchange and the China Carbon Neutral Action Alliance in Wuhu, Anhui Province. The program brought together government representatives, industry experts, and corporate leaders to exchange insights on key topics including China’s dual-carbon policies, the EU Carbon Border Adjustment Mechanism (CBAM), zero-carbon industrial parks, and carbon finance. Discussions focused on emerging trends, practical implementation, and the future direction of corporate low-carbon transformation.

During the event, Project Analyst Jerry Hu and Core Business Manager Vivian Chuang delivered a presentation titled “Data-Driven ESG: Turning Sustainability Disclosure into a Competitive Advantage.” Drawing on Mt. Stonegate’s experience supporting multinational brands and global supply chains, the session explored how effective ESG data management enables companies to move beyond compliance and transform sustainability disclosure into a strategic capability that supports business decision-making and long-term competitiveness.

(L-R) Project Analyst Jerry Hu and Core Business & Wind Farm Development Manager Vivian Chuang presenting during the training session

The discussions throughout the program highlighted several emerging trends that are reshaping how companies approach sustainability and low-carbon transformation.

Evolving International Regulations Are Driving Stronger Corporate Data Capabilities

As international requirements such as the EU Carbon Border Adjustment Mechanism (CBAM), the EU Battery Regulation, and initiatives including the Science Based Targets initiative (SBTi) continue to evolve, companies are facing expectations that extend well beyond sustainability disclosure. Increasingly, businesses are expected to provide data that is accurate, transparent, traceable, and capable of supporting ongoing business management.

At the same time, China is strengthening its carbon accounting infrastructure. The development of the National Greenhouse Gas Emission Factor Database represents an important step toward establishing a unified and authoritative emissions factor system, providing more consistent and reliable support for corporate carbon accounting and international reporting while improving data comparability and credibility.

For export-oriented companies, information such as product carbon footprints, energy consumption, and supply chain data is becoming increasingly important for maintaining access to international markets. Looking ahead, companies will need not only robust data collection processes, but also stronger data governance capabilities to ensure that sustainability data remains up to date, well managed, and aligned with evolving regulatory and market expectations.

Zero-Carbon Industrial Parks Are Testing Companies’ Ability to Collaborate Through Data

Driven by policy direction, market access requirements, and growing expectations across global supply chains, zero-carbon industrial parks are evolving from standalone energy-saving initiatives into integrated carbon management systems. The real challenge is no longer simply installing more solar capacity, energy storage systems, or purchasing renewable electricity. Instead, it lies in coordinating energy management, manufacturing operations, environmental management, and other business functions under a unified management framework.

In practice, many companies continue to face challenges such as mismatches between renewable energy supply and operational demand, limited renewable energy utilization, inconsistent departmental priorities, and fragmented data systems. Different functions often manage their own data independently, making it difficult to establish a common basis for management and decision-making.

As a result, more organizations are adopting digital platforms to integrate energy, production, and carbon emissions data, enabling energy optimization, emissions monitoring, investment analysis, and cross-functional collaboration. Data integration is becoming a critical enabler of more systematic and effective zero-carbon industrial park development.

From Sustainability Disclosure to Value Creation

Whether responding to evolving international regulations or advancing zero-carbon industrial parks, companies are entering a new phase of low-carbon transformation—one that extends beyond disclosure and individual projects toward integrated sustainability management.

In this transition, the role of ESG data is also evolving. Rather than serving solely as a reporting requirement, ESG data is becoming a critical foundation for supply chain collaboration, energy optimization, risk management, and strategic decision-making.

The real value lies not in producing a sustainability report, but in building a data ecosystem that continuously supports business analysis, management, and decision-making—ultimately enabling organizations to make better business decisions and continuously improve operational performance.

Looking ahead, integrating ESG data into day-to-day business management will be essential for companies seeking to move beyond compliance and translate sustainability commitments into measurable business value. This is also an area that Mt. Stonegate continues to focus on. We look forward to working with more organizations to exchange practical experience and explore how ESG data can strengthen business management, supply chain collaboration, and low-carbon transformation—helping companies enhance their sustainability management capabilities and create lasting value throughout their transition to a low-carbon future.

從資料揭露到價值創造：企業低碳轉型的新趨勢與觀察

作為碳中和行動聯盟核心成員，石門山持續參與雙碳能力建構與國際綠色市場交流，長期協助企業因應全球永續發展政策、再生能源採購及低碳轉型等議題。

2026年7月9日至10日，石門山受邀參加由上海環境能源交易所、碳中和行動聯盟於安徽蕪湖舉辦的「雙碳與永續發展管理能力建設活動」。本次活動匯聚政府機構、產業專家及企業代表，聚焦雙碳政策、CBAM（歐盟碳邊境調整機制）、零碳園區建設與碳金融創新等熱門議題進行深入交流，共同探討企業低碳轉型的發展方向與實務經驗。

動期間，石門山專案分析師胡謙與核心業務經理莊湘緹進行主題分享，以《資料賦能：將永續揭露轉化為競爭優勢的實踐路徑》為題，結合石門山長期服務國際品牌及供應鏈企業的實務經驗，介紹企業如何透過ESG資料管理，將永續發展從滿足揭露要求，進一步轉化為支持經營決策並提升競爭力的重要能力。

（左起）專案分析師胡謙與核心業務暨風場開發經理莊湘緹於培訓課程中進行分享。

本次活動涵蓋政策、技術與企業實務等多個層面，也讓我們更清楚看見當前企業低碳轉型呈現出的幾項重要趨勢。

國際法規持續升級，企業正建立更完善的資料能力

隨著CBAM、歐盟電池法規等國際監管要求持續推進，以及SBTi等國際倡議不斷深化，企業面對的挑戰已不僅是完成一次性揭露，而是如何持續提供真實、準確、可追溯的資料，並將資料真正應用於經營管理。

面對持續提升的國際要求，國內也正逐步完善碳排放資料基礎能力。國家溫室氣體因子庫的建置，是建立統一且具權威性的排放因子體系的重要舉措，將為企業碳盤查及國際履約提供更一致、可靠的資料支撐，進一步提升資料的可比性與可信度。

對於出口型企業而言，產品碳足跡、能源使用、供應鏈資料等資訊，正逐漸成為進入國際市場的重要基礎。未來，企業不僅需要建立完善的資料蒐集機制，也需要提升資料治理能力，確保資料能持續更新、有效管理，並滿足不同市場與國際規則的要求。

零碳園區建設，正考驗企業的資料協作能力

在政策引導、市場准入及綠色供應鏈要求等多重因素驅動下，零碳園區建設正逐步從單項節能措施，走向以碳管理為核心的系統化轉型。然而，零碳園區建設真正面臨的挑戰，並不只是建置更多太陽能光電、儲能設備或採購更多綠電，而是如何實現能源、生產、環保等不同業務之間的協同管理。

在實際營運過程中，企業普遍面臨能源供需錯配、綠電去化困難、部門目標不一致及資料分散等問題。能源、生產、環保等部門往往各自關注不同管理目標，資料也分散在不同系統中，難以形成一致的管理與決策依據。

因此，越來越多企業開始將數位化平台作為零碳園區建設的重要基礎，透過整合能源、生產、碳排放等資料，實現能源最佳化調度、碳排放監測及投資決策分析，逐步打通各業務環節之間的資料壁壘，並推動源、網、荷、儲協同最佳化與跨部門管理，協助零碳園區朝向更系統化、精細化的方向發展。

從資料揭露走向價值創造

無論是因應國際法規要求，或是推動零碳園區建設，都顯示企業低碳轉型正從單一揭露與專案執行，逐步走向系統化管理。

在這個過程中，ESG資料的角色也正在改變。它不再只是用於資訊揭露，而是逐漸成為串聯供應鏈協作、能源最佳化、風險辨識及經營決策的重要基礎。

真正創造價值的，並不是一次性的揭露工作，而是建立一套能持續支撐企業分析、管理與決策的資料體系，進一步形成以資料驅動經營決策並持續優化營運的管理能力。

未來，如何將ESG資料真正融入企業管理，推動企業從揭露走向行動、從合規走向價值創造，將成為越來越多企業共同關注的課題。這也是石門山長期關注的方向。我們期待與更多企業持續交流實務經驗，共同探索ESG資料在經營管理、供應鏈協作及低碳轉型中的應用價值，協助企業提升永續發展管理能力，為綠色低碳轉型創造更多長期價值。