Abstract
Currently, industries worldwide are committed to Net-Zero emissions (NZE) for sustainability. Various fields have adopted the guidelines proposed by the Global Reporting Initiative (GRI), which in 2021 set industry guidelines specifically for agriculture. However, efforts to achieve NZE in Taiwan agriculture are still in their infancy. Therefore, this study takes the balanced scorecard (BSC) as the theoretical basis and integrates the GRI and NZE to expand the original measurement perspectives. Thirty-seven green sustainability balanced scorecard (GSBSC) indicators are compiled from the literature review. This study revises and redefines them as 25 indicators, which are further converged into 15 indicators by applying the fuzzy Delphi method. The results pointed out that the indicators are relatively significant. They are ‘government policy subsidies’, ‘consumer recognition’, ‘NZE certification numbers’, ‘water resource management’, ‘use of pesticides and fertilizers’. The GSBSC is used as an NZE performance evaluation basis, and expected to provide an evaluation concept for follow-up research for academic explanation and contribution.