As a key player in the agricultural sector, TSC is proactively making use of land and agricultural resources to align with the nation’s net-zero transition strategy, particularly in advancing national carbon sinks. We support the development forest carbon sinks (green carbon) and soil carbon sinks (yellow carbon), aiming to establish a model for sustainable development. However, the actual implementation of such projects must be grounded in scientifically validated measurement methodologies. As of the end of 2024, Taiwan only has three natural carbon sink methodologies, namely "Afforestation and Reforestation Carbon Sink Project", and the "Carbon Sink Project for Improved Forest Management" and "Bamboo Forest Management Carbon Sink Project" that were just approved in October. In addition, the Ministry of Environment also reviewed and approved the "Methodology for Improved Agricultural Soil Management” in March 2025. Currently, there are still a number of draft methodologies entering the review stage, such as the "Project of increasing carbon sink from the Low Stocking Forst ", "Mangrove Afforestation" and "Seagrass Restoration".
　　In the past, Taiwan faced challenges from agricultural restructuring and international competition. At that time, the government encouraged the transformation of agricultural land into afforestation land. TSC also aligned with national policies to actively promote the flatland afforestation plan by utilizing farmland without sugarcane or poor productivity. As of the end of December 2024, the accumulated area for flatland afforestation has reached 10,309.08 hectares, responding to the government's policy needs for increasing forest coverage and mitigating climate change. As the conditions for promoting natural carbon sinks have been gradually put in place in recent years, TSC has referred to the two cases promoted by the National Property Administration of the Ministry of Finance in Sanxing Township, Yilan County and Chihshang Township, Taitung County in 2024, and bid for the leasing of 20.32 hectares of sugarcane green belts in Erlin Township, Changhua County for corporate afforestation and application for voluntary GHG reduction quotas to increase forest carbon sinks (green carbon).