近幾十年來環境永續、節能減碳一直是許多先進國家重視的議題，例如歐盟執委會於2021年7月14日公布「55套案」(Fit fot 55)，為達成歐盟在2030年溫室氣體淨排放量比1990年減少55%的承諾，而55套案內涵氣候、能源、建築、碳交易、土地利用、交通運輸、稅賦等面向，以驅動歐盟國家的經濟和社會轉型(行政院環保署)。在營建工程領域，過去十數年來許多相關部會亦推行許多與工程節能減碳相關之研究與政策，如運研所進行的交通運輸工程碳排放量推估模式建立研究，廣泛蒐集國內外相關參數、建立碳排放量計算參數資料庫，作為發展交通運輸工程碳排放量推估模式之依據(運研所2011)；工程會(2012)研訂公共工程計畫相關審議基準及綠色減碳指標計算規則的研究中，研擬設計階段節能減碳評估方法、研擬綠營建評估指標之發展進程；其中規模最龐大的要屬公路總局依拖蘇花公路改善工程，運用製程盤查法進行大規模的營建工程材料碳盤查，目的在建立碳盤查程序與方法，並將蒐集之資料用於碳足跡係數資料庫系統之建置(公路總局2012)；此外工程會 (2013) 嘗試應用PCCES架構估算工程二氧化碳排放量，研究之目的在連結公共工程經費電腦估價系統中之PCCES編碼與碳排放係數，試圖達到工程碳足跡自動化的目的，然而研究結果指出現階段工程產品與服務之碳係數資料不夠詳細，因此無法因應設計變化需求。
目前國內碳足跡資料庫之碳足跡量化為製程分析法，然而資料庫內的數據仍然不足以涵蓋所有工程所需要計算之材料或機具，同一種材料甚至會有2-3種不同廠商不同地區不同年份所提供之碳係數，若要使用新型材料則需要重新進行生命週期製成盤查，耗時耗人也耗費資源，若用組合數據來組成新的碳係數也會因為各個數據邊界不一致導致有截斷誤差與重複計算的問題。因此本研究目的在於透過複合生命週期評估之矩陣擴增法，提出一個評估邊界統一有效減少截斷誤差與重複計算、建立一個可以因應新型材料之生命週期評估法。

In recent decades, environmental sustainability, energy conservation and carbon reduction have been the issues that many countries attach importance to. How to quantify carbon footprint has become the aim of many scholars and experts. Nowadays, Taiwan’s carbon footprint database is quantified by process analysis method. But the database is still not enough to cover all the materials or machines that need to be calculated for. This research aims to provide another way to calculate construction material carbon footprint that is fully based on its own country data and can attach to the PCCES code. The Hybrid Life Cycle Inventory is demonstrated by using Matrix Augmentation method. The result of the study shows that Matrix Augmentation method can attach to the PCCES code by different CO2 coefficient. Therefore, by adjusting the composition of the material shows different CO2 coefficient.

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