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研究生： 黃沛靜
Huang, Pei-Jing
論文名稱： 整合投入產出分析開發產業供應鏈空污與碳排放資訊工具
Development of an integrated input-output analysis tool for assessing air pollution and carbon emissions across industries' supply chains
指導教授： 陳必晟
Chen, Pi-Cheng
學位類別： 碩士
Master
系所名稱： 工學院 - 環境工程學系
Department of Environmental Engineering
論文出版年： 2023
畢業學年度： 111
語文別： 中文
論文頁數： 175
中文關鍵詞： 產業供應鏈 、環境投入產出分析 、環境衝擊資訊工具 、碳排基線 、環境外部成本 、碳定價
外文關鍵詞： Industries’supply chain, Environmentally extended input-output analysis, Environmental impact information tool, Carbon emission baseline, Environmental external cost
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    • 在全球減碳浪潮下，企業為避免受到永續績效市場競爭而淘汰，因此須進行碳盤查，爾後制定減碳轉型方針，但，企業低碳轉型上最先面對的一大問題就是沒有足夠的資金和技術，因此需向銀行申請轉型借貸或融資，若有金融端有足夠資料可判斷投資風險，將會加快整體產業供應鏈低碳轉型。
    綜合企業和金融端在減碳浪潮下，遇到的幾大問題，第一點，台灣主要以中小型企業為主，難以負擔大型碳盤查機構所需的時間與費用，而無從制定企業減碳方針；第二點，在Schmidt等人的研究中提及約有70%的碳排來自於上下游之間的互動（範疇三），但大部分企業受數據缺漏和算法差異影響，無法完整揭露產業鏈的排放量；第三點，金融業在審批中小企業轉型貸款時，無參考的投資風險依據。
    為此將建構一項簡易的互動式資訊工具，快速篩檢產業整體供應鏈的環境社會衝擊熱點和隱藏轉型風險。透過環境投入產出方法和排放係數法，兩者相互補足計算缺陷，估算產業供應鏈活動下的環境衝擊狀況，最終再將估算之環境危害值以貨幣化方式量化。此外，利用產業歷年碳排的趨勢外推法，提供個別企業制定具體減碳基線，且彙整當前各政府機關的公開數據資料，方便企業和金融端能夠輕鬆地獲取所需得企業永續轉型資訊。研究模型經驗證後，彙整出幾項結果（1）模型預估碳排和企業永續報告書中的碳排資料相比之下，可多估算出隱藏的排放量（包括碳排範疇三）；（2）產業型態為製造業，最終估算的結果會接近預估之環境衝擊量，像是半導體中下游碳排實際值和估算值相差倍數落在0.5倍左右、鋼鐵業則落在2倍；（3）快篩系統可依產業結構，是否仰賴進出口，估算出貼近實際排放的結果，像批發及零售業透過開放經濟快篩模型其估算落差約0.2倍。

    In the global drive for decarbonization, businesses are compelled to conduct carbon audits and devise decarbonization strategies to stay competitive in the sustainable performance market. However, the main challenge they face in their low-carbon transition is a lack of funds and technology. They need to seek transformation loans or financing from banks. Hence, they may struggle to provide comprehensive decarbonization plans for bank review.
    This study aims to develop a simplified information tool that can rapidly assess the environmental and social impact hotspots of the industrial supply chain and provide investment risk assessment. The tool will employ environmental input-output analysis and emission coefficient methods to estimate the environmental impact hotspots of supply chain activities. The resulting environmental damages will be quantified in monetary terms. Additionally, the tool will utilize a trend extrapolation method to establish practical decarbonization targets for businesses. It will also consolidate publicly available data from government agencies to facilitate easy access to relevant information for businesses and the financial sector.
    After validating the research model, the study identified several significant findings. (1) the model estimates higher emissions than the reported carbon emissions data by companies, revealing previously unrecognized emissions, including Scope 3 emissions. (2) in manufacturing industries, the estimated environmental impact closely corresponds to the expected impact. (3) the screening tool provides results that closely approximate actual emissions, considering industry characteristics and the dependence on imports and exports.

    摘要 I EXTENDED ABSTRACT II 誌謝 VII 目錄 VIII 圖目錄 XII 表目錄 XV 第一章 緒論 1 1.1 研究背景與動機 1 1.2 研究目的 3 1.3 研究流程 5 第二章 文獻回顧 8 2.1 全球溫室氣體成長趨勢 8 2.1.1 碳足跡及空氣污染氣體 9 2.1.2 企業供應鏈排放狀況 11 2.2 國際溫室氣體限制規範與減量方法 14 2.2.1 國內外施行公約與法條 14 2.2.2 溫室氣體盤查與量化碳足跡之方針 19 2.2.3 企業碳排放量計算方式與來源 23 2.3 國際綠色金融發展與趨勢 25 2.3.1 綠色金融發展趨勢 25 2.3.2 永續金融對企業的財務影響 28 2.4 溫室氣體/碳盤查相關資訊工具之發展與應用 29 2.5 永續評估方法學 — 投入產出分析與應用 32 2.5.1 投入產出分析基本概念 33 2.5.2 乘數效果 36 2.5.3 產業關聯效果 37 2.5.4 環境投入產出分析 38 2.5.5 多區域投入產出分析 40 2.6 衝擊量化指標與貨幣化之應用價值 45 2.7 溫室氣體/碳排放減量基線 51 第三章 研究方法 53 3.1 永續快篩系統建構方法學 55 3.1.1 經濟交易量之環境衝擊評估 – 環境投入產出方法 55 3.1.1.1 區域（台灣）投入產出分析 56 3.1.1.2 跨國/多區域投入產出分析 63 3.1.2 活動量之環境衝擊評估 67 3.2 建立台灣各產業的碳排減量基線 69 3.2.1 建構背景與優點 69 3.2.2 產業減碳基線建構方法 70 3.3 環境外部成本與碳定價 73 3.3.1 環境外部成本參考來源 73 3.3.2 制定碳訂價的方法 74 3.4 公開數據收集與整理 76 3.4.1 金融端 76 3.4.2 製造業 77 3.5 模型前後端建立架構之目的及流程 78 3.5.1 永續快篩模式 78 3.5.2 企業活動排放混合模式 80 3.5.3 分眾分析—金融端 82 3.5.4 分眾分析—製造業 84 第四章 結果與討論 86 4.1 系統介面設計 86 4.2 系統內採用的區域和多國產業關聯表之差異 88 4.2.1 台灣產業供應鏈之各空氣污染環境衝擊佔比 89 4.2.2 碳排放分佈結果 91 4.3 模型驗證 93 4.3.1 半導體 93 4.3.2 鋼鐵業 95 4.3.3 營建工程 97 4.3.4 批發及零售業 99 4.3.5 資訊服務業 100 4.3.6 產業模型驗證之綜合結論 101 4.4 案例分析 103 4.4.1 半導體— 旺宏電子股份有限公司 104 4.4.1.1 系統與企業永續報告書結果比較 104 4.4.1.2 系統內的環境與社會衝擊分析 107 4.4.1.3 提供企業綠色供應鏈轉型建議 110 4.4.2 鋼鐵— 燁輝企業股份有限公司 111 4.4.2.1 系統與企業永續報告書結果比較 112 4.4.2.2 系統內的環境與社會衝擊分析 115 4.4.2.3 提供企業綠色供應鏈轉型建議 118 4.4.3 營建工程— 達欣工程股份有限公司 119 4.4.3.1 系統與企業永續報告書結果比較 120 4.4.3.2 系統內的環境與社會衝擊分析 121 4.4.3.3 提供企業綠色供應鏈轉型建議 125 4.4.4 批發及零售業— 富邦媒體科技股份有限公司 126 4.4.4.1 系統與企業永續報告書結果比較 126 4.4.4.2 系統內的環境與社會衝擊分析 127 4.4.4.3 提供企業綠色供應鏈轉型建議 131 4.4.5 資訊服務業— 關貿網路股份有限公司 132 4.4.5.1 系統與企業永續報告書結果比較 132 4.4.5.2 系統內的環境與社會衝擊分析 133 4.4.5.3 提供企業綠色供應鏈轉型建議 137 第五章 結論與建議 139 5.1 商業模式與合作生態鏈 141 5.1.1 商業模式 142 5.1.2 合作生態鏈 144 5.2 研究限制與改善 146 參考文獻 147 附錄 155

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