種碳文摘／Carbon Farming Digest 第 2 期 沙盒計劃簡介 ・ 小暑 2026

「ESG 綠色新幹線四方合作沙盒計劃協議」（草案，2026 年 6 月 20 日版）是這項行動方案的法律骨架，把「小農種碳 × 企業 ESG 投資 × 生態系統服務給付（PES）」具體落實為可執行、可查核的合約關係。協議依國際黃金標準（Gold Standard for the Global Goals）架構訂定，目標對接 IFRS S1/S2 揭露要求與台灣金管會證交所 ESG 評鑑準則。

協議由四方共同簽署：甲方是投資小農種碳的上市櫃企業；乙方是實際執行種碳農法的小農團體，包括花蓮米田共享合作社、玉里長良里良質米第二、第三產銷班，以及池上鄉萬安社區發展協會；丙方是銜接小農與市場的代理機構，如田祖永續農業、陳協和米廠，負責產銷紀錄與稻米分級定價；丁方為負責盡職調查與專案開發的天地和氣股份有限公司，以及國際千分之四倡議機構大武山文教基金會。

核心機制上，甲方投資取得的 SDG／ESG 績效歸屬企業本身，可直接用於永續報告揭露；乙方或丙方則提供市價新台幣十萬元等值、食味值 65 分以上的良質米，供企業作為員工福利使用；同時各方簽署 PES 合約，確保 70% 以上價金直接歸屬小農，而非層層抽成的補助款。協議也設計「五層影響力架構」，第一層（ESG 小農）與第二層（企業採購）為必選，第三至五層（員工教育、生態旅遊、供應鏈擴散）則依企業需求選配。

為防止漂綠，協議要求聲明須符合黃金標準 Claims Guidelines 六大誠信原則，並設有事前審查、年度自評、第三方 VVB 驗證與吹哨者保護機制，違反經通知未改正者，其他方得終止協議並追責。目前協議仍為草案，簽約日期待各方最終確認。

大武山文教基金會 × 天地和氣股份有限公司  共同倡議

把碳費預算，轉為可驗證、可疊加效益的農業碳匯投資。

→ 了解「ESG 綠色新幹線」沙盒計劃

聯繫窗口：天地和氣股份有限公司　Service@mihumisang.org　0906 892 567

The "ESG Green Bullet Train Four-Party Cooperation Sandbox Agreement" (draft, dated 20 June 2026) is the legal backbone of this initiative, turning "smallholder carbon farming × corporate ESG investment × Payments for Ecosystem Services (PES)" into an enforceable, auditable contract. Built on the Gold Standard for the Global Goals framework, it is designed to align with IFRS S1/S2 disclosure requirements and Taiwan's FSC/stock exchange ESG evaluation criteria.

Four parties sign on: Party A is the listed company investing in smallholder carbon farming; Party B comprises the farmer groups practicing the carbon-farming methods — the Hualien Rice Field Sharing Cooperative, the 2nd and 3rd Rice Production Teams of Changliang Village in Yuli Township, and the Wan'an Community Development Association in Chishang Township, Taitung; Party C are the intermediary agencies connecting farmers to the market, such as Tianzu Sustainable Agriculture Co. and Chen Xiehe Rice Mill, handling production records and rice grading/pricing; Party D handles due diligence and project development — Eco-affinity Inc. and the Dawushan Cultural and Educational Foundation, Taiwan's 4 per 1000 initiative body.

Under the core mechanism, the SDG/ESG performance generated belongs to Party A for direct use in sustainability disclosures, while Party B/C supply NT$100,000 worth of premium rice (taste score 65+) for employee benefits, under PES contracts guaranteeing farmers receive over 70% of the payment. A "five-tier impact framework" makes farming and procurement mandatory tiers, with employee education, eco-tourism, and supply-chain diffusion as optional add-ons.

Anti-greenwashing provisions require all claims to meet Gold Standard's six integrity principles, backed by pre-review, annual self-assessment, third-party VVB verification, and whistleblower protection; uncorrected violations allow other parties to terminate the agreement and pursue damages. The agreement remains in draft form, with signing date and contract term pending final confirmation.