Greenhouse Gas (GHG) Inventory • GHG Protocol • EU CBAM Declaration • Product Carbon Footprint (PCF) Report • ESG Sustainability Report / IFRS (S1, S2
About BU-JHEN Low-Carbon Strategy Consulting
Our Company’s Mission – Video Explanation
Integrated ESG strategies, greenhouse gas inventory, reduction, mitigation, climate-related financial disclosure, decarbonization and low-carbon strategies, green finance planning, green project certification planning, environmental protection, financial accounting, and project management — all at your service!
Organizational greenhouse gas inventory, emissions disclosure statements, GHG annual report drafting, carbon footprint research report drafting, ESG sustainability report drafting, TCFD (IFRS S1/S2) climate-related financial disclosure planning, and carbon credit offset advisory services!!
The name BU-JHEN carries the meaning of “advancing step by step toward a better, more harmonious coexistence between humanity and nature.”
BU-JHEN Low-Carbon Strategy Co., Ltd. is a trusted partner that works step by step with companies toward a better corporate future. Through carbon inventory of CO₂ emissions and carbon footprint assessments, we identify the most effective reduction pathways for each business, lower emissions, and guide enterprises in their transition from low carbon to carbon neutrality and eventually toward net-zero
To understand low carbon, one must first understand carbon — an essential element of life on Earth. Carbon dioxide (IUPAC name: carbon dioxide, molecular formula: CO₂) is a common compound in the atmosphere, formed when a carbon atom and two oxygen atoms bond through covalent bonds, creating a stable, balanced CO₂ molecule.
BU-JHEN’s mission is to guide and accompany enterprises in identifying climate-responsive and scientifically grounded long-term operating strategies, with accurate climate governance as the core.
BU-JHEN Low-Carbon Strategy Co., Ltd. is committed to assisting enterprises in formulating high-efficiency low-carbon strategies in response to global sustainability trends and the shift toward a net-zero economy. Our professional team possesses extensive international experience in carbon management and provides precise carbon footprint assessments, emissions inventory services, Internal Carbon Pricing (ICP) design, and carbon asset management services to help companies reduce emissions while lowering carbon-related risks.
BU-JHEN specializes in offering one-stop carbon management solutions, covering carbon trading market strategies, carbon neutrality planning, corporate ESG sustainability disclosures (IFRS S2, TCFD frameworks), and assisting enterprises in meeting international decarbonization standards such as SBTi (science-based targets initiatives) and RE100. Our mission is to enable companies to maintain a competitive advantage as global supply chains face increasingly stringent climate and carbon regulatory environments, by providing innovative low-carbon solutions that meet evolving market demands.
All raw material extraction on Earth— including mining, resource refining, industrial production, transportation, and waste incineration— as well as electricity generation, electricity use, and energy consumption related to human activities, produce combustion and oxidation effects. This oxidation process causes two oxygen atoms to bond with one carbon atom, forming carbon dioxide (CO₂). When excessive carbon dioxide accumulates in the atmosphere over hundreds of years, it leads to the formation of a thicker greenhouse gas layer. This accumulation prevents a significant portion of infrared radiation reflected from the Earth’s surface from escaping back into outer space, trapping heat and intensifying the greenhouse effect. As a result, the atmosphere and oceans retain more heat, causing long-term global temperature rise.
This buildup accelerates melting of glacial and polar ice caps, raises sea levels, and alters the atmosphere’s air pressure system. These changes cause shifts in precipitation patterns, hydrological cycles, seasonal wind patterns, rainfall, droughts, and extreme weather conditions. Such disruptions intensify ecosystem instability and further affect human living environments, daily activities, industrial operations, and business logistics. Moreover, the increasing severity of climate change negatively impacts industrial production costs, reduces the stability of global supply chains, increases uncertainty in investment and financing decisions, and amplifies challenges in labor and raw material sourcing. These changes exert significant direct and indirect impacts on the long-term competitiveness of enterprises.
Therefore, from an ESG strategy and climate governance perspective, climate risks also reveal a critical indicator of an organization’s long-term resilience and sustainability.
The global carbon budget is expected to reach its critical threshold by 2025 (450 Gt CO₂e / 450 billion tonnes), marking the point at which the remaining carbon budget compatible with keeping global temperature rise within 1.5°C will be exhausted (exceeding this limit significantly increases the likelihood of extreme climate events and climate anomalies). Related information is shown in Figure 1.1.2 “Global Temperature Rise and CO₂ Concentration (100 Million Tonnes).”
The latest Emissions Gap Report from the United Nations Environment Programme (UNEP) indicates that if the world fails to adopt ambitious climate mitigation actions, global temperatures could rise by 3.1°C by the end of this century — far exceeding the 1.5°C target set in the Paris Agreement (Source: UNEP Emissions Gap Report, 2024). Even if all countries fully implement their Nationally Determined Contributions (NDCs), global warming could still reach 2.6°C to 2.8°C.UNEP Executive Director Inger Andersen warns that without urgent action, the 1.5°C target will “die”, while the 2°C target will enter the “intensive care unit.” (Source: UN Press Release, 2024)
In 2023 , global greenhouse gas emissions reached 57.1 gigatonnes of CO₂e (571 Gt CO₂e / 57 billion tonnes) — a record high, with China, the United States, and India being the largest emitters (Source: UNEP Emissions Gap Report, 2024). The report recommends that countries urgently reduce emissions by 42% before 2030 to stay on track, while simultaneously increasing energy efficiency and accelerating renewable energy deployment to reduce carbon emissions.
This issue is expected to be a critical theme at the 29th United Nations Climate Change Conference (COP29), where countries will be urged to strengthen their emissions-reduction commitments. UNEP calls for immediate action to avoid the irreversible and catastrophic impacts of climate change (Source: COP29 Press Release, October 2024).
Figure 1.1 Global Temperature Rise and CO₂ Concentration (Hundred Million Tonnes) Curve (Global Net Zero: 2050 Global Total Emissions + Total Removals Must Not Exceed the Emissions Allowance Compatible with the 1.5°C Target) / Source: BU-JHEN Low-Carbon Strategy
Examples of Economic Losses Caused by Extreme Weather Events (Excluding Global Long-Term Climate Damage Items) / Source: BU-JHEN Low-Carbon Strategy
In recent years, humanity has actively sought solutions to greenhouse gas emissions, gradually putting forward various global conventions, international agreements, international norms, and extending a series of special financial institutional mechanisms. For example:
Various countries and regions have introduced mandatory ETS carbon allowance trading systems, national carbon taxes, the EU’s CBAM carbon border adjustment mechanism, Taiwan’s high-emission reporting and carbon fee schemes, etc.;
Principles for Responsible Investment (PRI);
Equator Principles;
The Glasgow Financial Alliance for Net Zero (GFANZ);
And the establishment of the Net-Zero Banking Alliance, joined by the UK, Morgan Stanley, Citibank, HSBC, ING, and a total of 43 banks from 23 countries (established in April 2021).
This series of international financial and investment trends has been driven by changes brought about by carbon dioxide emissions. Therefore, the effective “carbon” opportunities—whether opportunities, risks, or obligations—are precisely the mission of BU-JHEN Low-Carbon Strategy Co., Ltd.
Through a series of low-carbon–oriented business strategy developments, BU-JHEN aims to lead enterprises to the forefront of the new climate era. In simple terms, it is a mission:
【The more BU-JHEN succeeds in low-carbon strategies, the more benefits humanity will gain. 】
Refer to Figure 1.2: Global Policies Addressing Climate Change
Figure 1.2 Global International, National, and Regional Policies and Measures Responding to Climate Change /
Source: BU-JHEN Low-Carbon Strategy
Latest Corporate Climate-Response Trends for 2025
In 2025, global carbon governance systems are rapidly evolving, and companies are facing unprecedented transformation pressures and opportunities. After the United States withdrew from the Paris Agreement, regions such as the EU, the UK, China, Japan, and other major economies accelerated their promotion of carbon reduction and strengthened their carbon-control policies. Global carbon markets (ETS) and carbon border adjustment mechanisms (CBAM) will profoundly affect corporate operations. Under this trend, BU-JHEN is actively expanding its service scope to help companies anticipate and respond to rising international carbon costs and increasing supply chain requirements.
Carbon trading markets and international carbon pricing mechanisms:
As carbon markets mature, how can enterprises reduce compliance costs through carbon asset management?
CBAM expansion and supply chain requirements:
How will enterprises in the EU, the UK, China, and the U.S. be affected by the expansion of CBAM, and how can they establish internal management mechanisms?
Internal carbon pricing and corporate carbon strategies:
How can enterprises incorporate internal carbon pricing to meet international disclosure standards and optimize capital allocation?
ESG and sustainability disclosures:
How can IFRS S1/S2 standards enhance a company’s climate risk management capabilities and meet international investors’ expectations for corporate decarbonization actions?
BU-JHEN not only provides strategic advisory services but is also committed to supporting industries in navigating global carbon market policies, ensuring companies can remain resilient amid rapidly changing international trends and seize the best decarbonization and sustainability opportunities. We will continue to monitor global climate policy developments and provide companies with the most forward-looking low-carbon strategy support.
To help industries—including manufacturing, commerce, and corporate groups—gradually adopt low-carbon operations, BU-JHEN Low-Carbon Strategy assists and supports companies in transitioning step by step toward the ultimate goal of low-carbon transformation. BU-JHEN Low-Carbon Strategy follows a series of methodological approaches based on international standards to complete the low-carbon transition roadmap for enterprises or their affiliated subsidiaries, guiding companies to effectively reduce carbon emissions and ultimately move toward the final pathway of net-zero emissions.
We assist companies in conducting their organizational greenhouse gas inventories, establishing experts and low-carbon supervisory mechanisms, developing carbon asset management mechanisms, building climate data systems, compiling emissions reports, identifying climate-related risks and opportunities, preparing TCFD and IFRS S1/S2 climate disclosures, CDP questionnaires, carbon-offset projects, energy-efficiency improvement strategies, and other related plans. Targeting the series of steps needed to reduce carbon emissions, BU-JHEN carries out phased, attribute-based, and reduction-oriented planning to help enterprises achieve the best low-carbon transition results.
BU-JHEN also assists clients in implementing low-carbon transition projects, supporting enterprises in aligning with international trends and positioning themselves at the forefront of the global decarbonization movement.