【發行人的話】 Publisher’s Note

各位關心土地與氣候的朋友，大家好：

處暑已至，暑氣漸收，田裡的稻穗也開始低頭。這一期，我想先跟大家報告一件事：我們訂於9月3日（星期四）下午，在台北市NGO會館召開「小農種碳利益相關者諮詢會議」，誠摯邀請每一位關心永續、食安與ESG投資的朋友前來——無論是企業代表、公民團體，還是單純想了解「種碳」怎麼一回事的你。

會辦這場會議，是因為黃金標準（Gold Standard for the Global Goals, GS4GG）土壤有機碳認證規則與活動模組（Activity Modules）近年歷經改版，直接牽動台灣小農種碳專案（GS11818，第4年）與池上小農種碳專案（GS23490，第2年）的認證進度。距離上一次在立法院召開利益相關者諮詢會，已經是2022年6月4日的事了。四年過去，制度變了，專案也長大了，我們該回到利益相關者面前，重新說明、重新聆聽。

這也是本期文摘想談的核心：一個減碳與永續認證能不能成功，從來不是靠一份漂亮的報告書，而是植基於公開透明（transparency）與公眾參與（inclusiveness）。利益相關者諮詢，看似只是「開會」，其實是黃金標準認證啟動時最重要的基本功——沒有這一步，後面所有的碳權、所有的ESG主張，都站不住腳。

本期文摘,我們也想藉「ESG綠色新幹線」這個比喻,提醒企業與農民一件事:資金與資源可以像新幹線一樣快速地從企業端開到田間,前提是軌道必須鋪得公開、鋪得穩固。台灣2026年碳費元年開跑，企業對農業碳匯的需求只會越來越大；國際上，Microsoft與Indigo Carbon簽下史上最大宗土壤碳權交易，農民可分得75%收益，是良性示範；但印度同一時間爆出近490家重工業企業搶購國內碳權、小農卻獨自承擔財務與自主權喪失風險的反面教材，也提醒我們：沒有透明諮詢的碳權交易，走得再快，也可能把最該受益的人留在月台上。

歡迎大家9月3日到現場，或線上參與，一起把這條軌道鋪好。

方儉

Hello to all friends who care about land and climate:

The End of Heat has arrived, the heat is gradually fading, and the rice ears in the fields are starting to bow. In this issue, I want to first report something: on the afternoon of Thursday, September 3rd, we will hold the "Small Farmer Carbon Stakeholders Consultation Meeting" at the Taipei NGO Hall. We sincerely invite every friend interested in sustainability, food safety, and ESG investment to attend—whether you are a business representative, a civic group, or simply curious about what "carbon cultivation" is all about. The reason for holding this conference is that the Gold Standard for the Global Goals (GS4GG) soil organic carbon certification rules and activity modules have undergone recent revisions, directly impacting the certification progress of the Taiwan Small Farmer Carbon Project (GS11818, Year 4) and the Chishang Small Farmer Carbon Project (Year GS23490, Year 2). The last time a stakeholder consultation meeting was held in the Legislative Yuan was on June 4, 2022. Four years have passed, the system has changed, the project has grown, and we need to return to the stakeholders, explain again, and listen anew. This is also the core topic of this issue's abstract: whether a carbon reduction and sustainability certification can succeed has never been based on a beautiful report, but on transparency and public participation. Stakeholder consultation may seem like just a 'meeting,' but it is actually the most important fundamental skill when launching the Gold Standard certification—without this step, all subsequent carbon credits and ESG claims would not be tenable. In this issue's summary, we also want to use the metaphor of the "ESG Green Shinkansen" to remind businesses and farmers of one thing: funds and resources can be transported from companies to fields as quickly as a Shinkansen, provided the tracks are laid openly and securely. Taiwan marks the start of its carbon fee year in 2026, and companies' demand for agricultural carbon sinks will only continue to grow; Internationally, Microsoft and Indigo Carbon signed the largest soil carbon credit deal in history, allowing farmers to receive 75% of the profits—a positive example; However, at the same time, India reported that nearly 490 heavy industry companies were scrambling to buy domestic carbon credits, while small farmers bore the financial and autonomy risks alone. This also reminds us that carbon credit trading without transparent consultation, no matter how fast it goes, can still leave those who should benefit most on the platform. Everyone is welcome to attend in person on September 3rd or participate online to help lay out this track together.

Sincerely,

Person in charge：Jay Fang 

Eco-Affinity Inc.

處暑，是秋天的第二個節氣。「處」有終止之意，代表暑氣至此真正退去，早晚漸涼、日夜溫差拉大，但白天仍有「秋老虎」殘暑。此時養生宜滋陰潤肺，少吃辛辣，多吃白木耳、水梨等白色食材；作息宜早睡早起，收斂陽氣、留意添衣保暖。田間二期稻作正進入抽穗灌漿的關鍵期，也要留意颱風豪雨的排水風險，是秋收前最後衝刺的時刻。

End of Heat is the second autumn solar term. It means to end — marking the true retreat of summer heat, with cooler mornings and evenings and a growing day-night temperature gap, though daytime still carries lingering "autumn tiger" heat. Health-wise, nourish yin and moisten the lungs: cut back on spicy food, favor white-colored ingredients like white fungus and pear. Keep an early sleep-wake routine, let yang energy settle, and dress for the temperature swings. In the fields, second-crop rice is entering its critical heading and grain-filling stage, with typhoon drainage risks to watch — the final sprint before autumn harvest.

It has been four years since our last stakeholder meeting at the Legislative Yuan in 2022. With GS4GG's Soil Organic Carbon methodology and Activity Modules now revised, projects GS11818 (year 4) and GS23490 (year 2) need renewed consultation. Join us on September 3, in person or online, at Taipei NGO Hall to review the project design and give your feedback.

2026年是台灣碳費「動真格」第一年，約281家排放大戶須依實際排放繳費，農業碳匯成為本土碳權市場焦點。但企業要合規、要禁得起檢驗，前提不只是碳權有沒有查證，而是專案設計之初有沒有讓農民真正參與。本文主張：把利益相關者諮詢紀錄，當成碳權採購前的盡職調查文件來看待，才是2026年企業挑碳權該有的新標準。

2026 marks the first year Taiwan's carbon fee regime truly bites, pushing roughly 281 major emitters toward domestic carbon credits, with agricultural soil carbon a prime source. But compliance-worthy credits require more than third-party verification — they demand genuine farmer participation from day one. This piece argues stakeholder consultation records should become standard due-diligence documents for corporate carbon credit buyers.

Microsoft與Indigo Carbon簽下史上最大宗土壤碳權交易，12年合約值1.71至2.28億美元，農民可分得75%收益，一度被視為市場良性示範。但本文追問：漂亮的分潤數字，是否代表農民真正參與了合約設計？GS4GG諮詢要求在意的不只是「農民拿到多少」，更在意「農民有沒有真正參與決定」——這正是台灣專案堅持辦理實體諮詢會的原因。

Microsoft's landmark deal with Indigo Carbon — 2.85 million soil carbon credits over 12 years, worth up to $228 million, with farmers receiving 75% of revenue — looks like a positive market signal. But did farmers help design that split, or were they simply told the number? This article explores why participation, not just profit share, defines a credible project.

印度2026年碳交易新制上路，近490家重工業企業搶購國內碳權，土壤有機碳成首選標的。報導指出，企業拿走驗證碳權抵銷排放，小農卻獨自承擔財務壓力與自主權喪失風險。問題不在碳權真假，而在交易前有沒有真正問過農民。本文以此為鏡，說明GS4GG為何堅持「諮詢須先於專案啟動」，把透明參與當成硬性防火牆。

As India's 2026 carbon trading scheme takes effect, nearly 490 heavy industrial firms are rushing to buy domestic offsets, with soil organic carbon as the prime target. Reports reveal companies walk away with verified credits while farmers alone bear long-term financial risk and loss of autonomy. This cautionary tale shows why GS4GG requires consultation before a project starts, not after.

AlliedOffsets報告指出，2026年CCP核可簽發量持續攀升，全球碳農業市場預計從2025年的5.28億美元成長到2030年的14.7億美元。但市場越熱，額外性與持久性的爭議風險越高，簡化查證、壓縮諮詢的誘因也越大。本文作為文摘背景引言，說明為何治理與透明度必須跟上市場成長的速度，而非被市場速度犧牲。

AlliedOffsets reports rising CCP-approved issuances in 2026, with the global carbon farming market projected to grow from $528 million in 2025 to $1.47 billion by 2030. But faster growth raises the stakes on additionality and permanence, and tempts shortcuts in verification and consultation. This closing piece argues governance must keep pace with market momentum — not be sacrificed to it.