Tao-Ru Wang (王韜儒) — research on carbon accounting methodology and climate policy. CBAM, Taiwan carbon fee, ISO 14064, IFRS S2.https://taoruwang.com/enhttps://taoruwang.com/en/writing/carbon-factor-reactor/https://taoruwang.com/en/writing/carbon-factor-reactor/In the Xuwei dual-reactor configuration, the binding institutional variable is not the reactor but the recognition date of the carbon footprint factor. The carbon footprint factor becomes institutionally operative roughly five years before grid connection, so recognition timing governs feasibility more than generation timing.Wed, 20 May 2026 00:00:00 GMTEnergy Transition and GeopoliticsISO 14067Carbon footprint factorCBAM embedded emissionsNuclear steam supplySystem boundaryhttps://taoruwang.com/en/writing/cbam-downstream/https://taoruwang.com/en/writing/cbam-downstream/Treating the ETS review and the CBAM downstream scope extension as one timeline is the most common misreading among Taiwanese exporters. The two files complete at different points, so planning compliance against a single timeline understates the lead time for downstream goods.Wed, 08 Apr 2026 00:00:00 GMTCarbon Pricing and Trade MeasuresCBAMEU ETSDownstream scopeExport compliance