政府積極推動節能減碳，訂出2050淨零路徑目標，高科技廠也重視營運對環境的衝擊，並採取節能減碳措施，將措施內容與績效揭露於永續報告書中，但對於節能、減碳措施的類別，其對減少環境衝擊之有效性仍不清楚。
本研究探討高科技廠實施節能、減碳措施與提升績效之有效性，以十家半導體或光電公司為案例，檢視2021、2022年永續報告書之環境章節揭露內容，依措施性質分類，歸納出高科技廠採用的措施，及審視2022年能源、排放、產量、營收等績效，計算能源、排放除以產量、營收的密集度，根據減少或增加比例，劃分有效性等級，彙整措施面向後排序找出有效措施。
研究結果顯示，十家公司2021年有133項，2022年有142項節能、減碳措施，常採用節能措施有照明、空調系統優化、冰水主機效能改善等，減碳措施有再生能源使用、溫室氣體源頭減量等，著重在無塵室相關的廠務工作。
透過密集度分析(如:能源/產量、營收，碳排/產量、營收)，發現電力使用對能源影響較多，而採取有效節能或減碳的措施，能改善能源密集度或排放密集度績效，而這些措施和生產設備改良或資源流程優化有關，優化流程對於公司端較易執行，而採取設備改善成本增加。
本研究分析永續報告書的節能、減碳措施與績效，檢視、分類措施，計算能源、排放密集度績效，分析高科技廠採取措施的有效性，找出有效的措施及較易實施原因，作為公司採用措施之參考。

The government actively promotes energy conservation and carbon reduction, aiming for a 2050 net-zero emissions goal. High-tech factories, recognizing their environmental impact, have adopted various energy-saving and carbon-reducing measures, disclosed in their sustainability reports. However, the types and effectiveness of these measures remain unclear. This study explores the effectiveness of these measures in ten semiconductor or optoelectronic companies, examining the 2021 and 2022 sustainability reports. Measures are categorized by nature, and their impact on energy consumption, emissions, output, and revenue is assessed. Intensity of energy use and emissions is calculated relative to output and revenue, with effectiveness determined by the proportion of reduction or increase.

Findings reveal that the ten companies implemented 133 measures in 2021, increasing to 142 in 2022. Common energy-saving measures include lighting improvements, air-conditioning system optimization, and enhanced performance of chiller systems. Carbon-reduction efforts focus on using renewable energy and reducing greenhouse gas sources, particularly in cleanroom operations. Intensity analysis shows that electricity use significantly impacts energy consumption. Effective energy-saving and carbon-reduction measures improve energy and emission intensity performance. These measures often relate to production facility improvements in the cleanrooms or resource/process optimizations, with process optimizations being less difficult costly to implement.

The study concludes that effective energy-saving and carbon-reduction measures can enhance environmental performance. By analyzing and categorizing these measures, the study provides valuable insights into the most impactful practices and the reasons behind their effectiveness. These findings can guide companies in adopting effective measures to improve their environmental performance and achieve better sustainability outcomes.

1. Ang, B.W. and Su, B. (2016). “Carbon emission intensity in electricity production: A global analysis.” Energy Policy, Vol. 94, pp. 56-63.
2. Bednarova, M., Klimko, R., and Rievajova, E. (2019). “From environmental reporting to environmental performance.” Sustainability, Vol. 9, pp. 25-49.
3. Braam, G., Weerd, L., Hauck, M., and Huijbregts, M. (2016). “Determinants of corporate environmental reporting: the importance of environmental performance and assurance.” Journal of Cleaner Production, Vol. 129, pp. 724-734.
4. Burkacky, O., Göke, S., Nikolka, M., Patel, M., and Spiller, P. (2022). “Sustainability in semiconductor operations: Toward net-zero production.” https://www.mckinsey.com , accessed on June 10 ,2024.
5. Chakrabarti, S. and Mitra, N. (2005). “Economic and environmental impacts of pollution control regulation on small industries : a case study.” Ecological Economics, Vol. 54, pp. 53-66.
6. Chen, W. and Geng, W. (2017). “Fossil energy saving and CO2 emissions reduction performance, and dynamic change in performance considering renewable energy input.” Energy, Vol. 120, pp. 283-292.
7. Chien, C., Peng, J., and Chih, Y. (2016). “Building energy saving performance indices for cleaner semiconductor manufacturing and an empirical study.” Computers and Industrial Engineering, Vol. 99, pp. 448-457.
8. Doan, M. and Remmer, S. (2020). “The relationship between environmental performance and environmental disclosure: A meta-analysis.” Journal of Industrial Ecology , Vol. 24, pp. 1088-1980.
9. Dragomir, V. (2018). “How do we measure corporate environmental performance? A critical review” Journal of Cleaner Production, Vol. 196, pp. 1124-1157.
10. Gfanz (2022). “Net-zero transition plan guidance.”, https://www.environmental-finance.com/content/news/gfanz-publishes-net-zero-transition-plan-guidance.html, accessed on June 17, 2024.
11. Gopalakrishnan, B., Mardikar, Y., and Korakakis, D. (2010). “Energy Analysis in Semiconductor Manufacturing” Energy Engineering, Vol. 107, pp. 6-40.
12. GRI Standards (2021). Traditional Chinese GRI Consolidated Set of GRI Standards. GRI, Amsterdam.
13. Grimes, S. and Du, D. (2022). “China's emerging role in the global semiconductor value chain.” Telecommunications Policy, Vol. 46, 11959.
14. Huang, Y. (2021). “Technology innovation and sustainability: challenges and research needs.” Clean Technologies and Environmental Policy, Vol. 23, pp. 1663-1665.
15. Hussain, M., Ugo, R., and Orij, R. (2018). “Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance.” J Bus Ethics, Vol. 149, pp. 411–432.
16. Javid, M. and Khan, M. (2020). “Energy efficiency and underlying carbon emission trends.” Environmental Science and Pollution Research, Vol. 27, pp. 3224–3236.
17. Khayyam, H., Naebe, M., Milani, A., Fakhrhoseini, M., Date, A., Shabani, B., Atkiss, S., Ramakrishna, S., Fox, B., and Jazar, R. (2021). “Improving energy efficiency of carbon fiber manufacturing through waste heat recovery: A circular economy approach with machine learning.” Energy, Vol. 225, 120113.
18. Kurrahman, T., Tsai, F.M., Jeng, S.Y., Anthony, S.F., Wu, K.J., and Tseng, M. (2024). “Sustainable development performance in the semiconductor industry: A data-driven practical guide to strategic roadmapping.” Journal of Cleaner Production, Vol. 445, 141207.
19. Lee, S.K., Teng, M.C., Fan, K.S., Yang, K.H., and Horng, R.S. (2011). “Application of an energy management system in combination with FMCS to high energy consuming IT industries of Taiwan.” Energy Conversion and Management, Vol. 52, pp. 3060-3070.
20. Liu, Y., Huang, X., and Chen, W. (2019). “The Dynamic Effect of High-Tech Industries R&D Investment on Energy Consumption.” Sustainability, Vol. 11, 1154090.
21. Mardikar, Y. and Gopalakrishnan, B. (2004). “A computer-based approach to energy conservation in semiconductor manufacturing.” Intelligent Systems in Design and Manufacturing, Ed. Gopalakrishnan, B., Optics East, Oct. 25-28. Philadelphia, United States.
22. Mckinsey (2022). “Sustainability in semiconductor operations: Toward net-zero production.” https://www.mckinsey.com/industries, accessed on June 10, 2024.
23. Melander, L. (2017). “Achieving Sustainable Development by Collaborating in Green Product Innovation.” Business Strategy and the Environment, Vol. 26, pp. 1041-1251.
24. Meng, Y., Yang, Y., Chung, H., Lee, PH., and Shao, C. (2018). “Enhancing Sustainability and Energy Efficiency in Smart Factories: A Review.” Sustainability, Vol. 12, 10124779.
25. Nath, P. and Ramanathan, R. (2020). “Impact of Environmental Initiatives on Environmental Performances: Evidence From the UK Manufacturing Sector.” Encyclopedia of Renewable and Sustainable Materials, Vol. 5, pp. 408-413.
26. Ozbugday, F. and Erbas, B. (2016). “How effective are energy efficiency and renewable energy in curbing CO2 emissions in the long run? A heterogeneous panel data analysis.” Energy, Vol. 82, pp. 734-753.
27. Peng, B., Tua, Y., Elahi, E., and Guo, W. (2018). “Extended Producer Responsibility and corporate performance: Effects of environmental regulation and environmental strategy.” Journal of Environmental Management, Vol. 218, pp. 181-189.
28. Qian, W., Hörisch, J. & Schaltegger, S. (2018). “Environmental management accounting and its effects on carbon management and disclosure quality.” Journal of Cleaner Production, Vol. 174, pp. 1608-1619.
29. Ragnarsson, L., Bardon, M., Wuytens, P., Mirabelli, G., Jang, D., Willems, G., Mallik, A., Spessot, A., Ryckaert, J., and Parvais, B. (2022). “Environmental Impact of CMOS Logic Technologies.”, 2022 6th IEEE Electron Devices Technology and Manufacturing Conference (EDTM), 9798208.
30. Song, M.L., Fisher, R., Wang, J.L., and Cui, L.B. (2018). “Environmental performance evaluation with big data: theories and methods.” Annals of Operations Research, Vol. 270, pp. 459-472.
31. Song, W., Wang, G., and Ma, X. (2020). “Environmental innovation practices and green product innovation performance: A perspective from organizational climate.” Sustainable Development, Vol. 28, pp. 224-234.
32. Trinks, A., Mulder, M., and Scholtens, B. (2020). “An Efficiency Perspective on Carbon Emissions and Financial Performance.” Ecological Economics, Vol. 175, 106632.
33. Tsai, W.T., Chen, H.P. and Hsien, W.Y. (2002). “A review of uses, environmental hazards and recovery/recycle technologies of perfluorocarbons (PFCs) emissions from the semiconductor manufacturing processes.” Journal of Loss Prevention in the Process Industries, Vol. 15, pp. 65-75.
34. Tsalis, T.A., Nikolaou, I.E., Konstantakopoulou, F., Zhang, Y. and Evangelinos, K.I. (2020). “Evaluating the corporate environmental profile by analyzing corporate social responsibility reports.” Economic Analysis and Policy, Vol. 66, pp. 63-75.
35. Tu, W. and Shi, R. (2022). “Influence of Environmental Regulation on the International Competitiveness of the High-Tech Industry: Evidence from China.” Sustainability, Vol. 15, pp. 1-15.
36. Wang, Q., Huang, N., Chen, Z., Chen, X., Cai, H., and Wu, Y. (2023). “Environmental data and facts in the semiconductor manufacturing industry: An unexpected high water and energy consumption situation.” Water Cycle, Vol. 4, pp. 47-54.
37. Wang, R. (2023). “How Does ESG Performance Affect Firm Value. Advances in Economics.” Management and Political Sciences, Vol. 49, pp. 26-33.
38. Yacob, P., Wong, L., and Khor, S. (2018). “An empirical investigation of green initiatives and environmental sustainability for manufacturing SMEs.” Journal of Manufacturing Technology Management, Vol. 30, pp. 2-25.
39. Yang, M. and Tsai, M. (2021). “Analysis and Application of Energy Management in Industry 4.0 with TRIZ Methodology.” International Journal of Systematic Innovation, Vol. 6, pp. 30-45.
40. Yin, J., Liu, X., Guan, B., Ma, Z., and Zhang, T. (2021). “Performance analysis and energy saving potential of air conditioning system in semiconductor cleanrooms.” Journal of Building Engineering, Vol. 37, pp. 102-158.
41. Zeng, H., Li, R., and Zeng, L. (2022). “Evaluating green supply chain performance based on ESG and financial indicators.” Frontiers in Environmental Science, Vol. 10, 982828.
42. Zhou, S. and Peng, F. (2023). “The impact of technology transfer on the green innovation efficiency of Chinese high-tech industry.” Urban Ecology, Vol. 8, 1141616.
中文文獻
1. 工業局(2021)，半導體業低碳製程技術彙編，行政院，台北。
2. 環保署(2022)，溫室氣體盤查指引，行政院，台北。
3. 環境部(2021)，氣候變遷因應法，行政院，台北。
4. 經濟部(2021)，第二期製造部門溫室氣體排放管制行動方案，行政院，台北。
5. 經濟部(2022)，製造部門產業路徑報告書，行政院，台北。
6. 經濟部(2023)，生產性質能源查核年報，行政院，台北。
7. 證交所(2023)，產業價值鏈資訊平台，行政院，台北。https://ic.tpex.org.tw/introduce.php?ic=D000，2024年06月15日上網資料。
8. 呂慶慧(2005)，全球半導體產業PFCs排放減量現況技術報導，國際半導體製造技術產業聯盟，台北。
9. 全繹諺(2023)，高科技廠的環境措施及績效，國立成功大學土木工程研究所碩士論文。
10. 顏登通(2021)，高科技廠務，第五版，全華圖書股份有限公司。
永續報告書
1. 台灣積體電路製造股份有限公司(2022)，2021年永續報告書，https://esg.tsmc.com/ch/resources/documents.html，2023年12月11日上網資料。
2. 台灣積體電路製造股份有限公司(2023)，2022年永續報告書，https://esg.tsmc.com/ch/resources/documents.html，2024年1月11日上網資料。
3. 美光科技公司(2022)，2021年永續報告書，https://tw.micron.com/about/our-commitment/operating-thoughtfully/sustainability，2023年12月11日上網資料。
4. 美光科技公司(2022)，2021年永續報告書，https://tw.micron.com/about/our-commitment/operating-thoughtfully/sustainability，2024年1月11日上網資料。
5. 日月光半導體製造股份有限公司(2022)，2021年永續報告書，https://www.aseglobal.com/ch/csr-download/，2023年12月11日上網資料。
6. 日月光半導體製造股份有限公司(2023)，2022年永續報告書，https://www.aseglobal.com/ch/csr-download/，2024年1月11日上網資料。
7. 聯華電子股份有限公司(2022)，2021年永續報告書，https://www.umc.com/zh-TW/Download/corporate_sustainability_reports，2023年12月11日上網資料。
8. 聯華電子股份有限公司(2023)，2022年永續報告書，https://www.umc.com/zh-TW/Download/corporate_sustainability_reports，2023年12月11日上網資料。
9. 華邦電子股份有限公司(2022)，2021年永續報告書，https://www.winbond.com/hq/about-winbond/csr-new/downloads/?__locale=zh_TW，2023年12月11日上網資料。
10. 華邦電子股份有限公司(2022)，2021年永續報告書，https://www.winbond.com/hq/about-winbond/csr-new/downloads/?__locale=zh_TW，2024年1月11日上網資料。
11. 南亞科技股份有限公司(2022)，2021年永續報告書，https://www.nanya.com/ESG/tw，2023年12月11日上網資料。
12. 南亞科技股份有限公司(2023)，2022年永續報告書，https://www.nanya.com/ESG/tw，2024年1月11日上網資料。
13. 旺宏電子股份有限公司(2022)，2021年永續報告書，https://www.mxic.com.tw/zh-tw/about/CSR/Pages/CSR-report.aspx，2023年12月11日上網資料。
14. 旺宏電子股份有限公司(2023)，2022年永續報告書，https://www.mxic.com.tw/zh-tw/about/CSR/Pages/CSR-report.aspx，2024年1月11日上網資料。
15. 世界先進積體電路股份有限公司(2022)，2021年永續報告書，https://www.vis.com.tw/tc/csr_documents，2023年12月11日上網資料。
16. 世界先進積體電路股份有限公司(2023)，2022年永續報告書，https://www.vis.com.tw/tc/csr_documents，2024年1月11日上網資料。
17. 友達光電股份有限公司(2022)，2021年永續報告書，https://csr.auo.com/tw，2023年12月11日上網資料。
18. 友達光電股份有限公司(2022)，2021年永續報告書，https://csr.auo.com/tw，2024年1月11日上網資料。
19. 群創光電股份有限公司(2022)，2021年永續報告書，https://www.innolux.com/tw/esg/interaction/report_download.html，2022年11月11日上網資料。
20. 群創光電股份有限公司(2023)，2022年永續報告書，https://www.innolux.com/tw/esg/interaction/report_download.html，2024年1月11日上網資料。