Replication data for: A Scope 2 accounting switch coincides with the decline in reported carbon intensity at Hon Hai Precision Industry

Replication data for a study of the comparability of Hon Hai Precision Industry’s reported carbon intensity, 2017–2024. The workbook contains the disclosed Scope 1, 2 and 3 emissions by accounting basis and control approach, consolidated revenue, carbon intensities, a disclosure-availability matrix, the exact logarithmic decomposition of the 2022–2024 change in Scope 1+2 intensity, the disclosed Scope 3 totals and Category 1 values, and evidence that procurement is disclosed only as ratios. All values derive from Hon Hai’s public sustainability reports and its consolidated financial statements (Taiwan Stock Exchange Market Observation Post System, stock code 2317).