因應國際淨零碳排趨勢及政府之規定，企業需提出淨零路徑並採取減碳措施，以達減碳目標。然而目前尚缺乏系統性的方法，去評估、找出適合的減碳措施，供企業規劃減碳策略時選擇、採用。
本研究提出製造業減碳措施分類、評級架構，目的為建立一套合理的流程，協助企業採用適合的減碳措施。首先回顧政府/機構公佈的製造業節能減碳計畫、6家製造業企業永續報告書、16篇國際文獻，找出減碳措施。接著建立措施分類架構，依碳排來源不同分為製程改善、能源轉換、循環經濟三類，依不同範疇區分成經營管理與產品生產兩類，將找出的措施彙整、納入。接著提出三軸評級架構，將措施分別針對減碳量、成本、技術成熟度三個面向評級，根據評級結果篩選出適合企業採用的減碳措施。最後，依公司碳排熱點分析結果，選出適用的減碳措施。
研究結果顯示，找出的措施中，製程改善、能源轉換、循環經濟類措施數量分別為10、2、5個。製程改善類含蓋範圍廣，項目多樣，數量最多。能源轉換類實施難度高、周期長，種類有限，數量最少。循環經濟類多在發展當中，技術成熟度不如其他兩類。
措施評級結果，減碳量面相分布較M型化，評級為高、中、低的措施分別有7、3、7個。成本面向的措施分布較平均，高(6個)、中(6個)、低(5個)成本的數量相近。措施技術成熟度評級為高與中的量數分別為10、7個，被提出的措施多成熟度較高。
最後，本研究針對案例公司碳排熱點，從彙整得的措施中選出8項適合執行的，經營管理和產品生產類措施數皆為4個；製程改善、能源轉換、循環經濟類措施數分別為5、2、1個。減碳量與技術成熟度的平均得點較高，顯示所選措施有效、可行，成本類的平均得點偏低，表示措施的實施需要成本。若公司採用此8項措施，雖然需投入成本，但可望有減碳效果。

In response to the global trend toward net-zero carbon emissions and under governmental regulations, companies formulate net-zero roadmaps and execute carbon reduction initiatives. Nevertheless, systematic approaches for evaluating and selecting carbon reduction initiatives are still insufficient.
This study proposes a systematic approach for selecting carbon reduction initiatives. The identification of initiatives was based on government documents, ESG reports from 6 manufacturing companies, and 16 international academic publications. A classification organizes these initiatives by emission sources into process improvement, energy transition, and circular economy, and divided into management- and production-related groups based on direct and indirect emissions. Subsequently, a three-dimensional evaluation framework was developed to assess carbon reduction potential, cost, and technological maturity, to identify feasible initiatives. Ultimately, appropriate initiatives were determined based on the carbon emission hotspots for companies.
The study identified 17 initiatives: 10 in process improvement, 2 in energy transition, and 5 in circular economy. Process improvements were the most diverse and broadly applicable. Energy transition faced high implementation barriers and longer time. Circular economy initiatives showed lower technological maturity. In the evaluation, 7 initiatives had high, 3 medium, and 7 low carbon reduction potential. In cost were rated as 6 high, 6 medium, and 5 low. Technological maturity was mostly high (10) and medium (7).
For a case company, 8 initiatives were identified based on emission hotspots. These initiatives were scored high in reduction potential and technological maturity, but low in cost. These findings suggest that despite associated costs, successful carbon reduction is highly probable.

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1. DHL Express (2023)，DHL國際快遞與奇美實業攜手以100%永續航空燃料運輸方案加速降低物流碳排放，https://www.dhl.com/tw-zh/home/press/press-archive/2023/102323.html，2025年6月10日上網資料。
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38. 豐達科技(2024)，豐達科技2024年永續報告書，豐達科技股份有限公司，桃園。
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