工業革命推動了生產力和產業的快速增長，提高了生活水平，並帶動了經濟發展。然而，工業革命造成溫室氣體排放的急遽增加而形成溫室效應。直接影響全球氣候變暖是溫室效應對地球環境產生最顯著影響之一。全球氣溫上升對生物多樣性、生態系統和水循環產生威脅，包括海平面上升和極端氣候事件增加，對環境產生重大影響。為應對這些挑戰，各國政府積極面對問題、研擬並制定政策，減少溫室氣體排放，保護生態系統和人類福祉。
台灣製造業以產品出口導向為主，企業在應對全球減碳浪潮和實現綠色轉型方面必須以時俱進與世界接軌。企業透過循環經濟、製程改善、增加可再生能源使用、推動綠色產品設計和製造，以及促進綠色供應鏈等多種方法達到降低能耗和減少碳排放的目標。
減少碳排放已成為企業永續經營的重要指標。本研究整合循環經濟和溫室氣體盤查等理論基礎，設計一套符合企業發展低碳製程的整合性流程架構，以實現綠色轉型和減少溫室氣體排放的目標。該流程架構以問題回饋的方式收集企業內外部環境問題，並找出適合企業所屬產業的循環經濟策略。接著，根據溫室氣體盤查標準，深入了解企業內部的組織溫室氣體排放量、排放熱點以及基準年線。隨後，企業進行內部跨部門溝通，或與產官學研專家進行討論，根據產業特性制定溫室氣體減排計畫。透過評估方法，選擇目前階段最合適的減排計畫，並實際執行，同時確實記錄減排計畫的量化成效與相關文件。最後，透過財務或其他面向，進行可行性評估，並透過PDCA（Plan-Do-Check-Act）管理循環，持續改善減碳措施。本研究通過個案模擬案例的方式，利用溫室氣體盤查作業和導入循環經濟理論，進行一項降低碳排放的方案。同時整理相關方法、內容和過程，並進行可行性評估。為企業提供一個有系統的方法論，協助實現低碳製程，並推動綠色轉型和減少溫室氣體排放的目標。

More and more greenhouse gas emission has triggered global warming and posing threats to biodiversity, ecosystems, and water cycles. United Nations (UNFCCC) and many governments have proposed rigorous standards and guidelines to enforce organizations worldwide toward net zero. Facing with these serious challenges, manufacturers must actively respond to the global decarbonization wave and undergo a green transformation. While there are many reports discussed the importance of circular economy, this work propose a comprehensive framework which integrates the standard of Greenhouse gases — Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals (ISO 14064-1:2018) and circular economy for developing low-carbon manufacturing processes. A high-energy-consuming case company was used to illustrate how the proposed framework could be applied in practices.
The proposed framework includes four steps: Firstly, a mechanism to collect internal and external environmental issues and to identify appropriate circular economy strategies. In the second stage, based on ISO 14064-1, one can find out the organization's boundary and baseline year, greenhouse gas emissions, as well as emission hotspots. Next, an implementation team, through rigorous assessment methods, prepares an emission reduction plan which uses the theory of circular economy, and a carbon reduction benefit/cost analysis could be conducted. Finally, a feasibility assessment is performed, and continuous improvement of carbon reduction is achieved through PDCA cycle. Through the case study, it is verified that an enterprise could apply the proposed framework to develop a low-carbon manufacturing processes. A total of 10% of raw materials with recycled materials could reduce greenhouse gas emissions by 23% in the case foundry company.

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