隨著國際氣候治理機構與揭露框架日益強調企業減碳績效的實現機制，而非僅關注最終減排成果，本研究藉由精煉既有碳會計框架，以反映企業多元的減碳活動 (carbon mitigation activity)，包括碳避免、碳捕捉、碳移除與碳抵換，及其減碳產出(carbon mitigation outcome) 後續實現的路徑，包括保留、使用、移轉與抵換等。本研究區分「減碳活動」與「減碳流向」，並分別揭露源自「去碳化 (decarbonization)」與「碳中和化 (neutralization)」之減碳績效(carbon mitigation performance)，藉此更真實反映不同減碳流向(carbon mitigation pathways)背後不同的經濟實質。本研究提出之框架具有三項貢獻：第一，掌握不同減碳流向之不同經濟實質與會計意涵，同時區分企業自身去碳化努力與透過碳中和化達成之績效；第二，提供一套有系統的會計基礎，將減碳產出與碳減碳義務之清償相連結，明確規範其產生、控制、處分及生命週期中之認列、衡量、清償與除列；第三，區分碳產出的產生與績效實現，具體而言，碳產出僅於實際用於清償排放負債時始認列績效。本研究為碳減碳產出之生命週期建立一致的會計基礎，有助於提升減碳績效揭露之透明度與決策攸關性。

As climate governance bodies and disclosure frameworks increasingly emphasize the mechanisms underlying carbon mitigation performance rather than final outcomes alone, this study extends the carbon accounting literature by distinguishing diverse carbon mitigation activities, carbon avoidance, capture, removal, and credits, from the pathways through which their outcomes are realized, including retention, utilization, transfer, and offsetting, and by separately reporting performance arising from decarbonization and neutralization. This framework makes three contributions. First, it captures the heterogeneous economic substance of different mitigation pathways while distinguishing firms' own decarbonization performance from that achieved through neutralization. Second, it links mitigation outcomes systematically to the settlement of mitigation obligations, specifying their generation, control, disposition, and life-cycle recognition, measurement, settlement, and derecognition. Third, it distinguishes acquisition from realization of performance, recognizing performance only when mitigation outcomes are used to settle emission liabilities. Overall, this study provides a consistent accounting basis for carbon mitigation outcomes throughout their life cycle, enhancing the transparency and decision-usefulness of carbon mitigation performance disclosure.

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