在聯合國氣候變遷綱要公約的協定下各國開始制定各類碳定價機制，藉由市場經濟促進排放減量、碳捕捉及固存之技術及專案投資。碳定價機制已涵蓋全球溫室氣體排放總量的23%，隨之而來的額外排放成本壓力下各國必須透過電力部門的燃料轉換、產業生產或能源效率提升應對，邁向產業碳中和及淨零排放。淨零排放的衝擊可能導致地方產業成長停滯或衰退，但目前臺灣以全國尺度發布的溫室氣體排放資料尚無法反映地區及產業別的差異，更遑論評估地方製造業面對淨零排放的風險程度及分析影響因素。
本研究以2020年臺灣製造業作為研究對象，整合具有地區及產業別發布尺度的製造業及能源消費相關統計資料，提出地方製造業溫室氣體排放估計流程。並以地方製造業利潤損失衝擊作為淨零排放風險，藉由排放單價、排放量、營收、排放密集度及獲利率等指標整合為危害度、暴露度及脆弱度指標，提出地方製造業淨零排放風險的評估架構。實證研究後發現臺灣製造業的淨零排放風險具有地區及產業差異，且可根據暴露度及脆弱度指標的相關性分析區分不同的風險型態；最後將產業營運及地區發展變數作為自變數進行迴歸分析後，可見產業營運因素主導了地方製造業的風險水準，但部分產業仍受到部分地區發展變數的影響。

Under the United Nations Framework Convention on Climate Change agreement, countries have begun implementing various carbon pricing mechanisms to promote emission reductions, carbon capture and storage technologies, and project investments through market economics. Carbon pricing mechanisms now cover 23% of global greenhouse gas emissions. Under the resulting additional emission cost pressures, countries must respond through fuel switching in the power sector, industrial production changes, or energy efficiency improvements, moving towards industry carbon neutrality and net-zero emissions. The impact of net-zero emissions may lead to stagnation or decline in local industrial growth. However, the current greenhouse gas emission data released at the national scale in Taiwan cannot reflect regional and industry-specific differences, let alone assess the degree of risk and analyze influencing factors for local manufacturing industries facing net-zero emissions.
This study focuses on Taiwan's manufacturing industry in 2020, integrating manufacturing and energy consumption statistical data with regional and industry-specific release scales to propose a local manufacturing greenhouse gas emission estimation process. It uses the profit loss impact on local manufacturing as a measure of net-zero emission risk. By integrating indicators such as emission price, emission volume, revenue, emission intensity, and profit rate into hazard, exposure, and vulnerability indicators, it proposes an assessment framework for net-zero emission risks in local manufacturing. The empirical research finds that Taiwan's manufacturing industry's net-zero emission risks have regional and industrial differences, and different risk patterns can be distinguished based on the correlation analysis of exposure and vulnerability indicators. Lastly, regression analysis using industrial operation and regional development variables as independent variables shows that industrial operation factors dominate the risk levels of local manufacturing, but some industries are still affected by certain regional development variables.

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