Data and Code for "Auditing the Robustness of Corporate Carbon-Performance Claims: A Source-Traceable Accountability Study of Semiconductor Foundries"

This dataset and reproducibility package supports a source-traceable audit of corporate carbon-performance claims using longitudinal evidence from Taiwan Semiconductor Manufacturing Company (TSMC) and United Microelectronics Corporation (UMC) over 2015–2024. The package contains a harmonized company-year panel, page-level source-evidence registers, historical-restatement records, physical- and revenue-based carbon-intensity indicators, Tapio decoupling outputs, claim-stability assessments, disclosure-consistent-window analyses, location-based and market-based Scope 2 sensitivity results, additive logarithmic mean Divisia index (LMDI) decomposition outputs, figure-source data, and executable analysis code. The analysis evaluates whether specific carbon-performance conclusions remain Stable, Conditionally stable, Sensitive, or Not assessable under legitimate measurement and reporting alternatives. Particular attention is given to activity-denominator choice, historical restatements, reporting-boundary comparability, and Scope 2 accounting basis. The underlying observations were derived from publicly available annual reports, sustainability reports, Form 20-F filings, and climate-related disclosures issued by TSMC and UMC. Original corporate PDF reports are not redistributed; source references and page-level locators are provided for traceability. Version 2.1 standardizes the package title and citation metadata and extends the analysis script to reproduce historical-revision comparisons, endpoint-period window comparisons, and rule-based checks for all sixteen specified claims. The selected company-year data and substantive results remain unchanged. Source-document verification, window selection, and evidence-availability judgments remain dependent on the documented evidence registers.