Track and document energy use and Scope 1, Scope 2, and significant Scope 3 emissions, and report them publicly against an absolute company-wide reduction goal.

When it applies

All TSMC suppliers; practical burden falls on emitters and any site with its own utilities.

Evidence you'd show

Calculation, Policy document

How often

Every year

If it isn't met

Environmental finding; SSS C6.1 states no specific consequence.