順應國際減碳趨勢，政府訂定2050年的淨零碳排目標，氣候變遷因應相關法規即將實行，各產業面臨急迫減碳要求，尤其是碳排量大的製造業，需要準備應對措施。 雖然公司編製企業社會責任報告書已行之有年，近年改稱為ESG報告書，內容包含了碳排放在內的各項環境指標揭露，但公司要知道碳排放來源及熱點，才好從中著手減碳。
本研究分析生產流程碳排放，計算製造業的生產流程能資源使用量，推導出潛在的碳排放來源與熱點。以個案公司為例，從評估公司因氣候變遷產生的風險與機會，找出風險與機會因子，並建立相關指標和目標，及生產流程的碳排放分析架構。計算碳排放，檢視物料、能源、水與放流水、溫室氣體排放、廢棄物等生產流程參數，找出參數與碳排放之間的關係，藉此辨識出公司營運與上下游供應鏈中的碳排熱點。
分析參數相關性後，回頭檢視資料的正確性、收集遇到的問題，建立相關參數資料的品質與誤差評斷標準，納入考量生產流程各參數的碳排放占比，資料誤差較大、碳排放占比高的能資源參數，需要優先改善資料收集方法。
研究結果顯示，原物料與能源供應的不穩定是個案公司的重要風險，亦是公司碳排熱點。從其生產流程中的相關性，線材與生產用電為0.85高度相關，顯示主物料與使用能源緊密連結，找出最能著力的減碳方向為用電產生的範疇二碳排，可增加能源管理改善能資源效率，原物料相關的範疇三則不易控制。檢視能資源資料收集，線材、生產用電、產量最易收集，而液化石油氣、用水則不易。另外發現資料收集仍有改善的空間，如包裝材、生活用電、加工用油最需改善資料收集的方法，以得到更精確的資料。

With the international carbon reduction trend, the government has set a net-zero emission target for 2050, and relevant regulations dealing with climate change are being implemented. Companies are facing urgent carbon reduction requirements and need to prepare countermeasures.
This study calculated and analyzed carbon emissions of production process, related the energy and resource consumption quantities to find the sources and hot spots of carbon emissions for a manufacturing case company. First, it identified the climate-change related risk and opportunity factors and established the goals and indicator. Then it calculated carbon emissions of production parameters such as materials, energy, greenhouse gas emissions, etc., and identified the relationship between parameters and carbon emissions to find potential carbon emission hot spots. Third, it checked the correctness of data, analyzed the problems encountered, and established the quality and error judgment standards for data.
The results show that the instable supplies of raw materials and energy are important risks for the case company, which are also carbon emission hotspots. From the correlation between production parameters, the wire rod is highly associated (r=0.85) with the production electricity consumption, indicating that the main material is closely related to the use of energy; the Scope 2 carbon emission generated by electricity might have most effective carbon reduction; the Scope 3 emissions were high, but they are mostly from raw materials of the suppliers. It is easy to collect data of wire rods, production electricity, and product quantity, but not LPG and water. For more accurate data, there is room for improvement in collecting data, such as packaging materials, domestic electricity, and processing oil.

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