因應國際節能減碳趨勢，企業陸續採取環境措施以降低營運活動對環境的影響，並揭露於ESG永續報告書中。然而這些措施，是用在何面向，針對何種對象，採用的頻率如何，缺乏整理、分類，不易整體了解措施的內容與成效。
本研究為了解高科技公司永續報告書之環境措施與績效，以十家半導體或光電公司為案例，檢視2021年永續報告書之揭露邊界，彙整各面向的環境措施，依措施方法、性質分類，歸納出高科技廠之措施的環境面向及應用對象，及審視2016-2021年能源、排放、產量、營收等績效，分析6年數字變化，接著分析能源-排放、能源/排放-營收之間關聯性，分析各公司能源密集度，提出最適特定單位。
研究結果顯示，十家公司的能源使用以間接能源或電力使用占90.5%最多，說明半導體和光電業仰賴電力生產，較少使用燃料等直接能源。十家公司的碳排放，以範疇二碳排占74.6%為最大宗，說明範疇二電力使用造成較多的間接排放。
十家公司的212項環境措施中，以能源、水與放流水、排放面向較多，分別占32、23、30%。管理類措施有69%最多，第二層的「資源流程優化」有32%最多，「設備支出」有29%其次，技術類的「設備改善」占12%。一般公司可從能源、水與放流水、排放等三個面向著手，由資源、流程優化之措施開始，因較容易實施且成本低，接者著手於(廠務)設備支出類，其成本較資源、流程優化高一些，最後進行設備改善。
十家公司能源-排放之相關性，有4家公司為高度正相關，說明公司的碳排放可從能源使用預期。有5家公司能源-營收為高度正相關，及有2家公司排放-營收為高度正相關，可將能源或碳排放與營收聯結，透過營收來判定能源、碳排放的多寡。分析十家公司密集度，找出晶圓-光罩數為最適特定單位，以晶圓-光罩數密集度較能呈現環境績效。
本研究分析永續報告書的環境措施與績效，分析績效數字的變化，找出能源、碳排放、營收之關聯，檢視、分類措施，提出高科技廠環境措施的實施現象，有助於公司了解環境措施的規律，及採用措施之參考。

Companies adopt environmental initiatives to reduce operational impact and disclose them in sustainability reports. However, there is a lack of sorting and categorization of these initiatives that makes it difficult to understand the overall content and effectiveness of initiatives.

The objective of this research is to analyze the environmental performance and environmental initiatives in the ESG reports of ten high-tech companies. This research aims to identify patterns in energy and carbon emission performance metrics by examining the six environmental aspects of the GRI standards, and grouping environmental initiatives and provide logical recommendations for their adoption.

The research results indicate that among the indirect energy, electricity usage accounts for the highest percentage at 90.5%, i.e. the production of the semiconductor and optoelectronics industries relies on electricity. In the 212 environmental initiatives, the highest proportions are observed in the energy, water and effluents, and emissions dimensions, accounting for 32%, 23%, and 30%, respectively. In the management initiatives, the highest percentage is found in the category of "resource process optimization" with 69%, followed by "equipment expenditure" with 29%. In the technical category, "equipment improvement" accounts for 12%.

In the correlation analysis, there are 4 companies’ energy-emissions, 5 companies’ energy-revenue, and 2 companies’ emissions-revenue are highly positively correlated. This indicates that energy or carbon emissions can be linked to revenue, allowing the assessment of energy and carbon emissions based on revenue. In analyzing the intensity among the ten companies, it was found that the number of wafers-masks is the optimal specific unit.

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