資料說明：基金持股為 2026 Q2 申報（ETF 為公開資訊觀測站全持股；非 ETF 為投信投顧公會季報、僅含占淨值 1% 以上部位），企業排碳量與燃煤用量以 2024 全年計算（環境部年度申報）。
超乎期待
合乎標準
有待加強
遠低於期望
| 遠東新 | 石化業 | 177,997 | 567,168 | 2050 | 50% | 承諾設定科學基礎目標 | ✓ | ✓ | ✓ | -18.5% | 20.0% | 14.0% | 8,722 | NA | ✗ | |
| 聯電 | 半導體業 | 1,358,834 | 2050 | 42% | 符合1.5°C目標 | ✓ | ✓ | ✓ | 30.0% | 17.1% | 14,000 | 50% | ✓ | |||
| 東和鋼鐵 | 鋼鐵業 | 757,133 | 2050 | 30% | ✗ | ✓ | ✓ | ✗ | 4.0% | NA | 3.1% | 28,486 | ✓ | 30% | ✗ | |
| 豐興 | 鋼鐵業 | 660,743 | 2050 | 25% | ✗ | ✓ | ✓ | ✗ | 10.2% | NA | 1.1% | 18,700 | ✓ | NA | ✗ | |
| 統一 | 食品業 | 77,704 | NA | 38% | ✗ | ✗ | ✓ | ✓ | -15.0% | NA | 0.0% | 2,560 | NA | ✗ | ||
| 三陽工業 | 汽機車業 | 37,414 | 2050 | 8% | ✗ | ✗ | ✓ | ✓ | -24.6% | NA | 0.0% | NA | 10% | ✗ | ||
| 宏全 | 鋼鐵業 | 32,007 | 2050 | ✗ | ✓ | ✓ | ✓ | -7.0% | NA | 0.0% | 0 | 10% | ✗ | |||
| 卜蜂 | 食品業 | 31,785 | NA | ✗ | ✗ | ✓ | ✗ | 9.2% | NA | 0.3% | 410.7 | NA | ✗ | |||
| 廣達 | 電子業 | 28,882 | 2050 | 42% | 承諾設定科學基礎目標 | ✗ | ✓ | ✓ | -4.8% | NA | 47.5% | NA | 50% | ✗ |