| 摘要: | 在全球淨零排放目標與供應鏈永續治理需求持續升溫的背景下，半導體產業因高度依賴能源與化學品投入，其「其他間接排放」( Scope 3 )已成為利害關係人審視企業轉型決心的關鍵指標。然而，現有研究多聚焦於製程直接排放（Scope 1）及能源間接排放（Scope 2），對封裝測試業者價值鏈碳足跡之完整實證仍付之闕如。
本研究以國內某家晶圓級封裝測試公司為案例，旨在建構符合GHG Protocol「企業價值鏈盤查標準」之範疇三盤查框架，並界定2023年度 9 項排放類別，量化各類別排放並辨識主要熱點，提出具體減碳策略與管理建議。盤查結果顯示，案例公司2023年範疇三總排放量為34,316.0 t CO₂e，占其組織總排放22.5%。以排放量排序，三大類別分別為：類別3「燃料與能源相關活動」17,497.3 t CO₂e（50.99 %）、類別1「購買商品與服務」8,324.2 t CO₂e（24.26 %）以及類別2「購買的資本物品」7,199.8 t CO₂e（20.98 %），合計佔範疇三排放 96.23 %；細部熱點進一步顯示電力需求、鍍金液以及營造業資本支出分別主導上述三類別排放。與兩家同業比較後發現，案例公司因近年聚焦晶圓測試業務、原物料採購量相對降低，致使其範疇三構成與同業存在差異，惟能源相關排放仍為共同關注焦點。
本研究針對前三大排放類別依序減碳策略分別為類別3導入綠色廠房設計與再生能源採購、屋頂太陽能建置與提升能源使用效率；類別1在不影響產品性能前提下以浸銀替代鍍金液並落實綠色採購；類別2優先選用低碳建材與具碳足跡認證之設備或營造商；以及整合物流路徑、推動電動或油電混合貨車、提升廢水回收利用及員工通勤低碳化等措施以降低其他類別排放。;Against the backdrop of rising global net zero targets and growing demands for sustainable supply chain governance, the semiconductor industry highly reliant on energy and chemical inputs has seen its “other indirect emissions” (Scope 3) become a key yardstick by which stakeholders gauge a company’s resolve to transition. However, existing research has largely focused on direct process emissions (Scope 1) and energy related indirect emissions (Scope 2), leaving a dearth of comprehensive empirical evidence on the value chain carbon footprint of packaging and testing firms.
Taking a domestic wafer level packaging and testing company as a case study, this research builds a Scope 3 accounting framework aligned with the GHG Protocol Corporate Value Chain (Scope 3) Standard. It maps nine emission categories for the year 2023, quantifies each category, pinpoints hot spots, and proposes concrete abatement strategies and management recommendations. The inventory reveals that the company’s 2023 Scope 3 emissions totaled 34,418.2 t CO₂e, representing 22.5 % of its organizational footprint. Ranked by contribution, the top three categories are:
Category 3: Fuel and Energy-Related Activities: 17,497 t CO₂e (50.8 %). Category 1: Purchased Goods and Services: 8,324.2 t CO₂e (24.2 %). Category 2: Capital Goods: 7,199.8 t CO₂e (20.9 %). Together, these three categories account for 95.9 % of Scope 3 emissions. Detailed hot spot analysis shows that electricity demand, gold plating solution, and capital expenditures in construction respectively dominate the emissions of the above categories. Benchmarking against two peer companies indicates that, owing to the focal firm’s recent emphasis on wafer testing (and hence lower raw material procurement), its Scope 3 profile differs from industry peers; nevertheless, energy related emissions remain a common priority.
This study formulates sequential carbon abatement strategies for the three largest emission categories. For Category 3, it recommends incorporating green factory design principles, procuring renewable electricity, installing rooftop photovoltaic systems, and improving energy use efficiency. For Category 1, immersion silver is proposed as a lower-carbon substitute for gold-plating solutions without compromising product performance together with stringent green-procurement practices. For Category 2, priority is given to specifying low carbon construction materials and selecting equipment or contractors certified for their carbon footprints. In addition, the study advocates optimizing logistics routes, deploying electric or hybrid freight trucks, enhancing wastewater reclamation, and promoting low carbon employee commuting to further curb emissions in the remaining categories. |
