隨著全球暖化與溫室效應的問題日益嚴重，減少二氧化碳等溫室氣體排放量已成為全球不可忽視的議題，為此聯合國簽訂《聯合國氣候變化綱要公約》，後續也陸續簽訂相關條約與協定，像是《京都議定書》以及《巴黎協定》等，以因應全球氣候變遷。而在歐盟CBAM與美國CCA提出後，企業就必須進行符合歐盟規範之溫室氣體排放量盤查作業(如：ISO 14064-1、ISO 14067等)，以因應即將面臨之碳關稅。因此，本研究根據ISO 14064-1：2018之規範進行溫室氣體排放量盤查作業，以台南市安南區員工人數約30人之中小型製造業為例，進行定性盤查與定量盤查，旨在根據盤查結果進行排放情況分析，並針對主要排放來源探討其對應之減碳策略，以減少溫室氣體排放量，實現淨零碳排之最終目標。
研究結果顯示，本次溫室氣體排放量盤查之總溫室氣體排放量為719.240 (公噸CO2e)，其中直接溫室氣體排放量(範疇一)為210.2398 (公噸CO2e)，占總排放量之29.23%；能源間接溫室氣體排放量(範疇二)為509.0000 (公噸CO2e)，占總排放量之70.77%。由盤查結果可知，範疇二為主要排放來源，因此降低用電量為工廠首要目標，建議可以更換老舊設備、使用再生能源等，以達到減碳之目的。由於本研究之盤查範圍僅包括範疇一與範疇二，因此建議後續可進行範疇三之推估。

As the problems of global warming and greenhouse effect become increasingly serious, reducing emissions of greenhouse gases such as carbon dioxide has become a global issue that cannot be ignored. In response, the United Nations signed the “United Nations Framework Convention on Climate Change (UNFCCC)”, followed by subsequent treaties and agreements such as the “Kyoto Protocol” and the “Paris Agreement” to address global climate change. Then, after the EU 's CBAM and the US 's CCA were proposed, companies are required to conduct greenhouse gas emissions inventory in accordance with EU standards (e.g., ISO 14064-1, ISO 14067) to prepare for the upcoming carbon tariffs. Therefore, this study conducted a greenhouse gas emissions inventory based on ISO 14064-1:2018 standards, using the example of a small and medium-sized manufacturing industry. It aims to analyze the emissions situation and develop decarbonization strategies targeting primary emission sources to achieve net zero emissions.
The research results indicate that the total greenhouse gas emissions are 719.240 tons CO2e, with direct emissions (scope 1) accounting for 210.2398 tons CO2e (29.23%) and energy indirect emissions (scope 2) accounting for 509.0000 tons CO2e (70.77%). From the inventory results, scope 2 is the primary source of emissions, so focusing on reducing electricity consumption is the main goal, such as upgrading outdated equipment and using renewable energy, etc. Given that this study only includes scope 1 and scope 2 emissions, it is recommended for future research to estimate scope 3 emissions.

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