碳中和 Carbon Neutral
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碳管理　合規披露　碳中和策略　AI 友善報告Consulting · Disclosure · Strategy · AI-ready reports

填補碳缺口Close the carbon gap

由排放盤查到碳中和，以數據協助各行各業量度、披露，並有計劃地收窄與淨零之間的距離。From emissions inventory to carbon neutrality: we help organisations across industries measure, disclose and close the distance to net zero.

預約初步諮詢Book a consultation了解服務Explore services

採用框架Frameworks we work with

ISO 14064-1GHG ProtocolHKEX Appendix C2HKFRS S2IFRS S2Inline XBRLISO 14068-1SBTixBRL-JSONISO 14064-3TCFDISO 14064-1GHG ProtocolHKEX Appendix C2HKFRS S2IFRS S2Inline XBRLISO 14068-1SBTixBRL-JSONISO 14064-3TCFD
服務SERVICES

四項服務，
一個目標：缺口歸零Four services.
One target: zero gap.

01 / 04

碳管理諮詢Carbon Management Consulting

Carbon Management Consulting碳管理諮詢

建立可審核的溫室氣體排放基線，並把碳數據納入日常管理。Build an auditable greenhouse-gas baseline and bring carbon data into everyday management.

  • 範圍一、二、三溫室氣體盤查Scope 1, 2 and 3 GHG inventoryISO 14064-1 · GHG Protocol
  • 組織及營運邊界、排放因子及數據流程Boundaries, emission factors and data workflows
  • 減排機會評估及成本分析Reduction opportunities and cost analysis
  • 第三方核查前準備Third-party verification readinessISO 14064-3
02 / 04

合規披露服務Compliance & Disclosure

Compliance & Disclosure合規披露服務

把複雜的監管要求，轉化為準確、可比較、經得起查問的披露。Turn complex regulatory requirements into disclosures that are accurate, comparable and able to withstand scrutiny.

  • 港交所《環境、社會及管治守則》報告編製HKEX ESG Reporting Code report preparationAppendix C2
  • 氣候相關披露Climate-related disclosuresPart D · HKFRS S2 · IFRS S2
  • 氣候風險識別及情境分析Climate risk identification and scenario analysis
  • 披露差距分析及 ESG 數據管治Disclosure gap analysis and ESG data governance
03 / 04

碳中和倡議及策略制定Carbon Neutrality Initiatives & Strategy

Carbon Neutrality Initiatives & Strategy碳中和倡議及策略制定

由目標到路線圖，制定可執行、可追蹤的碳中和策略。From target to roadmap: a carbon-neutral strategy that can be executed and tracked.

  • 淨零及碳中和目標設定Net-zero and carbon-neutral target settingSBTi · ISO 14068-1
  • 減碳路線圖及分階段行動計劃Decarbonisation roadmap and phased action plan
  • 碳抵銷及碳移除策略與項目質素篩選Offset and removal strategy with quality screening
  • 行業倡議、持份者溝通及內部培訓Industry initiatives, engagement and training
04 / 04

AI 友善碳報告AI-friendly Carbon Reports

AI-friendly Carbon ReportsAI 友善碳報告

以 iXBRL 標記碳及氣候數據，報告人看得明，機器和 AI 亦讀得準。Carbon and climate data tagged in iXBRL: easy for people to read, and accurate for machines and AI to process.

  • 碳及氣候披露 iXBRL 標記iXBRL tagging of carbon and climate disclosuresInline XBRL
  • 數據點與分類標準概念對應及驗證Mapping data points to taxonomy concepts, with validationISSB Taxonomy
  • 機讀數據輸出Machine-readable data outputsxBRL-JSON · CSV
  • 為 AI 檢索、數據商及評級機構擷取作好準備Ready for AI search, data providers and rating agenciesAI-ready
看看標記前後有何分別See tagged vs untagged
iXBRL

同一份報告，
兩種讀法Same report.
Two very different reads.

iXBRL（Inline XBRL）把數據標籤嵌入報告本身。人看到的頁面完全一樣，但每個數字都帶有概念、單位、期間及實體，機器和 AI 可以準確讀取。iXBRL (Inline XBRL) embeds data tags in the report itself. People see exactly the same page, but every number carries its concept, unit, period and entity, so machines and AI can read it accurately.

未標記UntaggedPDF
指標Metric單位Unit20252024
範圍一排放Scope 1 emissionstCO₂e12,48013,590
範圍二排放（以位置為基礎）Scope 2 emissions (location-based)tCO₂e8,2158,940
排放強度Emissions intensitytCO₂e / 百萬港元收入tCO₂e / HK$ m revenue3.423.87

看起來沒問題。Looks fine.

指標 單位 2025 2024 範圍一排放 tCO2e 12,480 13,590 範圍二排放（以位置為基礎） tCO2e 8,215 8,940 排放強度 tCO2e / 百萬港元收入 3.42 3.87Metric Unit 2025 2024 Scope 1 emissions tCO2e 12,480 13,590 Scope 2 emissions (location-based) tCO2e 8,215 8,940 Emissions intensity tCO2e / HK$ m revenue 3.42 3.87
  • 哪個數字屬於哪一年？Which number belongs to which year?
  • 單位和小數位是甚麼？What are the units and decimals?
  • 報告實體及期間是甚麼？Which entity and period?
  • 「排放強度」按甚麼定義計算？How is “intensity” defined?
iXBRL 已標記iXBRL taggedInline XBRL
指標Metric單位Unit20252024
範圍一排放Scope 1 emissionstCO₂e12,480esg:GrossScope1GHGEmissions期間period2025-01-01 → 2025-12-31單位unittCO₂e小數位decimals0實體entityExample Holdings Ltd13,590esg:GrossScope1GHGEmissions期間period2024-01-01 → 2024-12-31單位unittCO₂e小數位decimals0實體entityExample Holdings Ltd
範圍二排放（以位置為基礎）Scope 2 emissions (location-based)tCO₂e8,215esg:GrossScope2LocationBasedGHGEmissions期間period2025-01-01 → 2025-12-31單位unittCO₂e小數位decimals0實體entityExample Holdings Ltd8,940esg:GrossScope2LocationBasedGHGEmissions期間period2024-01-01 → 2024-12-31單位unittCO₂e小數位decimals0實體entityExample Holdings Ltd
排放強度Emissions intensitytCO₂e / 百萬港元收入tCO₂e / HK$ m revenue3.42esg:GHGEmissionsIntensity期間period2025-01-01 → 2025-12-31單位unittCO₂e / 百萬港元收入tCO₂e / HK$ m revenue小數位decimals2實體entityExample Holdings Ltd3.87esg:GHGEmissionsIntensity期間period2024-01-01 → 2024-12-31單位unittCO₂e / 百萬港元收入tCO₂e / HK$ m revenue小數位decimals2實體entityExample Holdings Ltd

外觀相同。把滑鼠移到數字上（或點按），查看標籤。Looks the same. Hover over (or tap) a number to see its tag.

報告內的標記Tag inside the report

<ix:nonFraction
  name="esg:GrossScope1GHGEmissions"
  contextRef="FY2025"
  unitRef="tCO2e"
  decimals="0"
  format="ixt:num-dot-decimal">
  12,480
</ix:nonFraction>

機器讀到的數據What a machine reads

{
  "concept":  "esg:GrossScope1GHGEmissions",
  "value":    12480,
  "unit":     "tCO2e",
  "period":   "2025-01-01/2025-12-31",
  "entity":   "Example Holdings Ltd",
  "decimals": 0
}
未標記UntaggediXBRL 已標記iXBRL tagged
機器讀取數值Reading the numbers靠 PDF 文字擷取或 OCR，表格容易錯位Relies on PDF text extraction or OCR; tables often break apart每個數值直接對應一個分類標準概念Every value maps directly to a taxonomy concept
單位、期間、實體Unit, period, entity要從上下文推斷Has to be inferred from context隨數值一併記錄Recorded with each value
跨公司及跨年度比較Comparing across companies and years需要人手整理及核對Needs manual collection and checking按相同概念自動比較Automatic, by matching concepts
AI 檢索及問答AI search and Q&A可能讀錯數字、年份或單位Numbers, years or units can be misread以結構化數據作答，可追溯至原文Answers rest on structured data, traceable to the source text
人眼閱讀Reading by people正常Normal不變：仍是同一份網頁格式報告Unchanged: it is still the same HTML report

示例數字純屬說明用途；概念名稱已簡化，實際項目按適用的分類標準（例如 IFRS 可持續披露分類標準）選取。Figures are illustrative only. Concept names are simplified; real projects use the applicable taxonomy (for example the IFRS Sustainability Disclosure Taxonomy).

方法PROCESS

由量度到中和From measurement to neutrality

  1. 01

    量度Measure

    建立排放基線，看清缺口有多大。Establish the baseline and see how big the gap is.

  2. 02

    披露Disclose

    按監管框架如實匯報現況。Report the current position honestly, to the required framework.

  3. 03

    減排Reduce

    執行減碳路線圖，逐步收窄缺口。Execute the roadmap and narrow the gap step by step.

  4. 04

    中和Neutralise

    以高質素碳信用處理剩餘排放。Address residual emissions with high-quality carbon credits.

理念ABOUT

碳中和有限公司是一家香港公司，致力推動不同行業邁向碳中和。我們相信，減碳要由可信的數據開始：先量度清楚，再如實披露，最後制定可執行的策略。Carbon Neutral Limited is a Hong Kong company driving carbon-neutral progress across industries. We believe decarbonisation starts with credible data: measure it properly, disclose it honestly, then put in place a strategy that can be executed.

A

精準Precise

先有數字，後有形容詞。Numbers before adjectives.

B

問責Accountable

如實呈現缺口，不漂綠。We report the gap as it is. No greenwashing.

C

前進Forward

缺口一年比一年細。The gap gets smaller every year.

聯絡CONTACT

談談你的
碳缺口Let’s talk about
your gap

告訴我們貴機構的情況及需要，我們會盡快聯絡你，安排初步諮詢。Tell us about your organisation and what you need. We will get back to you to arrange an initial consultation.

info@carboneutral.net

服務範疇（可多選）Service (choose any)