水泥業氣候相關財務報告書揭露程度之探討- 以臺灣水泥公司及亞洲水泥公司為例;The Discussion of Task Force on Climate-Related Financial Disclosures Report- Study of Taiwan Cement Corp. and Asia Cement Corp.

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Title:	水泥業氣候相關財務報告書揭露程度之探討- 以臺灣水泥公司及亞洲水泥公司為例;The Discussion of Task Force on Climate-Related Financial Disclosures Report- Study of Taiwan Cement Corp. and Asia Cement Corp.
Authors:	洪莉雲;HONG, LI-YUN
Contributors:	會計研究所企業資源規劃會計碩士在職專班
Keywords:	氣候變遷;TCFD報告書;環境;水泥業;利害關係人;Climate Change;TCFD Report;Environment;Cement Industry;Stakeholders
Date:	2025-06-13
Issue Date:	2025-10-17 12:23:10 (UTC+8)
Publisher:	國立中央大學
Abstract:	隨著全球溫室氣體排放逐漸增加，全球平均氣溫升高，各國迎來最熱的月份，氣候變遷與永續發展是人類生活在這個地球上不得不重視的重要議題。而面臨永續意識抬頭，對高碳排產業的水泥業而言，其產品的碳排放量亦將影響投資者及消費者選擇投資標的及購買商品的意願，因此，在這波國際永續浪潮下，研究氣候變遷對水泥業的影響，具有其重要的意義。 TCFD為協助投資者衡量企業所面臨的氣候變遷風險和機會，雖然各國企業皆以此標準編報TCFD報告書，惟TCFD報告書的揭露程度仍存在不同差異，故本次研究係以比較2間水泥業龍頭公司-臺灣水泥股份有限公司與亞洲水泥股份有限公司所編報之2023年度TCFD報告書，與TCFD建議揭露項目之符合程度進行探討。研究結果發現，台泥公司優於亞泥公司，其中台泥公司在四個核心要素的揭露程度皆優於亞泥公司，兩者揭露程度差異的可能原因主要係來自於公司對治理結構重視的程度等因素。本研究結果希望可以提供水泥業者及利害關係人參考，在面對日漸加劇的氣候變遷之際，水泥業應有的公司經營之道。;With the gradual increase in global greenhouse gas emissions, the global average temperature has risen, and the hottest months are approaching in various countries, climate change and sustainable development are important issues that human beings have to pay attention to when living on this planet. In the face of the rising awareness of sustainability, for the cement industry, which is a high carbon emission industry, the carbon emissions of its products will also affect investors and consumers in choosing their investment targets and purchasing their goods. Therefore, in this wave of international sustainability, it is of great significance to study the impact of climate change on the cement industry. TCFD is designed to assist investors to measure the risks and opportunities of climate change faced by enterprises. Although enterprises in different countries compile TCFD reports based on this standard, the disclosure level of TCFD reports still varies, therefore, this study is to compare the 2023 TCFD reports compiled by the two leading companies in the cement industry, Taiwan Cement Corporation and Asia Cement Corporation, and the results of the proposed disclosure items of the TCFD. Therefore, this study was conducted to compare the degree of compliance with the TCFD recommendations of the two leading cement companies, TCC and Asia Cement, with the TCFD report for the year 2023. The results of this study show that TCC is better than ACC, with TCC′s disclosure of the four core elements being better than that of ACC, and that the possible reasons for the difference in the disclosure levels of the two companies may be attributed to factors such as the level of importance attached to the governance structure of the companies. The results of this study are intended to provide the cement industry and stakeholders with a reference to the way in which the cement industry should operate in the face of increasing climate change.
Appears in Collections:	[enterprise resource planning of Optics and Photonics] Electronic Thesis & Dissertation

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