| 摘要: | 根據IPCC發佈的第四次氣候變遷評估報告，內容中指出全球暖化的主要原因來自人類活動產生的溫室氣體排放，社會大眾也開始意識到企業排放之溫室氣體可能已嚴重造成氣候變遷，溫室氣體相關議題已成為國際上共同關注的焦點。於是，由國際上主流法人投資機構發起的「碳揭露計畫」因應而生，每年透過發放問卷的方式，要求全球各大型企業揭露其溫室氣體排放數據、說明因氣候變遷公司所面臨的風險與機會、設定溫室氣體減量目標與公開減排成效等。 碳揭露領導指數（CDLI）是碳揭露計畫官方專門用來評估碳揭露報告的完整性。根據調查，2009年台灣地區之CDLI平均分數僅有43分，竟於全球23個國家中排名倒數第三，台灣企業實應立即檢討改善。因此，本研究透過分析CDLI評分規則，並且實際應用於個案公司之碳揭露報告上，可供台灣企業了解碳揭露計畫評估揭露報告的過程與方法。未來企業於遞交報告之前，以本研究為參考依據，事先為自己的揭露報告進行評估、試算其分數，及早發現表現不佳之處，持續改善其揭露內容，最終提昇台灣地區碳揭露報告的品質。 此外，本研究將個案公司宏?與惠普、戴爾和聯想等企業之碳揭露內容相比較，提出一套公正的評估標準來共同衡量此四家企業之碳揭露品質表現。研究結果顯示，宏?在個人電腦產業的競爭排名中位居第二，但其碳揭露品質表現卻為最差，顯示台灣之企業社會責任相對低落於其他國際企業。台灣企業實應向國際標竿企業看齊，學習好的揭露方式，持續參考其它企業之做法、使用工具、甚至其思考方向與態度，相信未來必能提昇台灣企業之碳揭露品質表現。According to IPCC Fourth Assessment Report, it indicated that the main reason of global warming is GHG emissions from human activities. The public become to realize that the GHGs already cause severe climate change, and the issues concerning GHG grow to be the focus on global. In the meanwhile, an independent not-for-profit organization, “Carbon Disclosure Project”, arises. By distributing questionnaires, every year they require international enterprises to disclosure their GHG emissions and climate change strategies through CDP. Carbon Disclosure Leadership Index (CDLI) is specifically used to evaluate the carbon disclosure report of CDP. According to an research, the average score of CDLI in Taiwan in 2009 is only 43, ranking the third place from the end. Taiwanese enterprises should make self-examination and improve it in no time. Through this research, we analyze the CDLI method, and applying it to the case study business for providing others the report evaluating process by CDP. In the future, before sending the carbon disclosure report, enterprises may assess their own report in advance based on this research to discover the part that still needs to be improved. By continually amending the content of their carbon report, finally they will enhance the quality of their carbon disclose. In addition, this research compares the quality of carbon disclosure reports among case study business, Acer, HP, Dell, and Lenovo. We uses an fairly evaluating method to assess their carbon disclosure quality. The result of this research indicates that Acer has the worst performance on carbon disclosure, while Acer is in the second place competing with the other three businesses in the PC industry. It shows that the Corporation Social Responsibility in Taiwan is falling behind to other international enterprises. Taiwan really needs to keep abreast of others, learning their practice of carbon disclose to heighten the carbon disclosure quality performance. |
