| 摘要: | 隨著全球環境問題日益嚴重，包括氣候變遷、空氣污染和資源枯竭，人們對環境保護的需求和關注持續增加。根據國際能源總署（IEA）的報告，化石燃料是導致全球氣候變化的主要原因，佔全球溫室氣體排放的75%以上，其中企業的碳排放佔相當大比例。臺灣作為出口導向的經濟體，電子業是其主要出口產業，也是用電量最高的產業。因此，推動低碳轉型對台灣至關重要。
為應對氣候變遷，各國提出「2050淨零排放」目標，並相繼通過相關法規。歐盟於2021年通過《歐盟碳邊境調整機制法案》（CBAM），計劃在2023年至2025年過渡期後正式實施，針對特定產品徵收碳排放費用。美國也提出《清潔競爭法案》（CCA），計劃從2024年起對碳排大戶徵收碳費，並針對能源密集型進口產品實施碳邊境調整。我國於2023年公布《氣候變遷因應法》，確立2050年淨零排放目標，並預計從2024年起對碳排企業徵收碳費。
企業在面對全球氣候政策的壓力下，需制定內部策略和外部合作，以應對低碳轉型趨勢。碳定價工具，如碳稅和碳交易系統，已成為各國減碳的重要手段。全球共有73個碳定價措施正在運作，其中ETS和碳稅是主要工具。內部碳定價（ICP）是企業自發採取減碳策略的一種方式，能有效應對低碳經濟趨勢。
本文研究以個案公司為例，探討其如何積極響應客戶與環境需求，提供符合環保要求的節能產品和解決方案。研究目的包括：整理邊境碳稅法規政策和相關文獻；彙總個案公司永續報告書中的減碳策略和碳定價方式；探討個案公司的碳基金標準和策略對法規的成效。
個案公司自2021年導入內部碳定價制度後，公司實施一系列措施，如提高產品能源效率、進行低碳創新產品研發和綠色供應鏈管理，促使各事業單位重視碳排放落實減碳的目標。同時，這些舉措間接的提升了企業效益和競爭力，展現了對環境可持續發展的承擔。該個案公司碳定價作法有助於企業應對市場和法規風險，提升品牌形象和社會責任感。研究指出，內部碳定價是一項有效工具，企業應借鑑個案公司的成功經驗，制定適合的減碳策略，以共同推動全球減碳目標的實現。;With the increasingly severe global climate change, countries have developed various energy-saving and carbon-reduction policies to address these challenges. This article uses a case study approach to explore the strategies, methods, and benefits of the case company′s energy-saving and carbon-reduction efforts, analyzing its achievements and contributions. It discusses the company′s concepts and policies, introduces measures in building, production, product, and transportation energy conservation, and summarizes the benefits of these efforts.
The case company is dedicated to energy-saving and carbon-reduction, adhering to green and low-carbon development while promoting relevant policies. It seeks various methods to minimize the environmental impact of its activities. This study found that under the ESG trend, enterprises focused on energy-saving and carbon-reduction are more likely to attract investors. Implementing these measures can reduce costs and uncover new business opportunities, enhancing financial performance. For example, the company can recover the costs of transforming an existing building into a green building within three years. Additionally, it discovered new opportunities such as charging piles, electric vehicles, energy storage systems, and smart cities. This study summarizes the company′s methods and experiences, offering inspiration and reference for other enterprises.
The findings suggest that while Taiwan′s electronics industry faces significant environmental challenges, there are viable pathways to achieving greater sustainability. By adopting a proactive approach and leveraging technological advancements, Taiwan can mitigate the environmental impact of its electronics industry and contribute to global efforts to combat climate change. This research underscores the importance of integrated policy frameworks, industry collaboration, and continuous innovation in driving the transition towards a sustainable future. |
