| 摘要: | 過去數十年，科技產品如電腦、智慧型手機、穿戴裝置、智慧家電和汽車等在社會中廣泛普及導致需求急速增長。半導體在其中扮演關鍵角色，推動科技行業發展。台灣的半導體產業自1960 年代起發展迅速，形成完整的產業鏈，在晶圓代工、半導體封測服務、觸控面板等領域全球市占率高，對台灣經濟有重大貢獻。未來，台灣的半導體產業也將持續進步及發展。然而，近年來全球各組織及國家高度關注環境氣候變遷議題，並制定減少碳排之目標和措施，碳稅制度即是其中之一。2023 年10 月，歐盟宣布開始試行碳邊境調整機制（Carbon Border Adjustment Mechanism, CBAM），對進口高碳排產品徵收碳稅，世界各國企業面臨新挑戰。台灣為半導體相關產品大量出口之國家，面對此挑戰，企業需重新評估供應商能力，加強供應鏈管理，並設法控管供應鏈碳排放，政府也應建立完善的碳定價制度，協助企業應對挑戰及跟上全球趨勢，以維持國家競爭力。
本研究探討CBAM 對半導體設備製造業供應商評選的影響，以兩階段方式進行研究，第一階段透過專家訪談和文獻蒐集確認在CBAM 實施下的重要供應商評選因素，第二階段使用層級分析法針對第一階段取得之重要因素進行權重分析，以了解半導體設備產業在CBAM 實施下之供應商評選有何改變。研究結果顯示，企業已對CBAM 的實施有所了解，且已對其將帶給供應鏈的衝擊準備應對方法，但供應商遴選因素總權重仍以財務及社會構面因素為重，環境構面因素相對排序較後。目前CBAM 的實施僅包含高碳排產業，且此政策於2023 年10 月才開始試行，待取得更多資訊，因此後續研究可針對其對半導體產業供應鏈長期影響進行分析、區域性影響比較、供應商環境管理能力的提升，以及對客戶行為和對社會的影響，針對企業實際案例研究亦可提供更多建議和策略，並研究如何運用科技提升供應鏈透明度和管理效率。2023 年到2025 年為此政策的過渡期，若在此期間進行更多研究，將有助於2026 年正式實施時提供相應對策。;Over decades, tech products such as computers, smartphones, wearable devices, smart home, and automobiles have become widespread, resulting in a rapid growth in demand. Semiconductors play a key role in driving the development of the industry. Taiwan′s semiconductor industry has been developing rapidly since the 1960s and has formed a complete supply chain. Taiwanese semiconductor packaging and testing services, touch panels, etc. have great market share of the world, significantly contributing to Taiwan′s economy. Semiconductor companies in Taiwan will surely keep growing in following decades. However, recent years, many international organizations and countries are focusing on environmental and climate change issues, setting goals and methods to reduce carbon emissions. Carbon tariff is one such methods. On October 2023, EU announced the CBAM entered into force. With the CBAM, any carbon intensive products imported to EU countries will need to pay for its product carbon emission, this brings export companies to new challenges. Taiwan, as a major exporter of semiconductor-related products, companies must re-evaluate suppliers’ strength to take on this challenge and improve supply chain management methods to control supply chain carbon emissions. Additionally, the government should set up carbon emission trading to support companies on changes, and to stay competitive.
This study is about the impact of the CBAM on supplier selection in the semiconductor equipment manufacturing industry. It conducted in two phases; the first part is interviews and literature review to identify key factors of supplier selection under CBAM. The second part is using AHP to analysis the weight of each factor, determining the changes in supplier selection within the semiconductor equipment industry due to CBAM. The findings from this study shows companies have some understanding of the implementation of CBAM and have prepared to deal with the impact it will bring to the supply chain. However, the total weight of supplier selection factors is still focused on financial and social factors. Environmental factors are ranked relatively low. Currently CBAM only applies to high-carbon emission industries, and it has just begun on Oct, 2023. The longer it goes, more issues may be found, and more information can be provided. Therefore, follow-up research can go for CBAM’s long-term impact on the semiconductor industry supply chain, comparison of supplier from different region or the impact on customer behavior. Additionally, case studies can provide more practical suggestion, researchers can study on how to use different tech to improve carbon emission transparency. Oct 2023 to the end of 2025 is transitional phase of CBAM, from the beginning of 2026, companies will start to pay for a border carbon tax for imported products. More research come out in transition period will help the companies to prepare for the official implementation 2026. |
