在當前全球氣候變遷與環境可持續性日益受到重視的背景下，企業減碳行動成為推動綠色經濟的重要部分。本研究旨在分析影響企業減碳行為與意圖的主要因素，透過行為計畫理論基礎來具體探討企業減碳態度、主觀規範、以及知覺行為控制三大構面的影響力。並通過層級分析法（AHP）對企業減碳行為進行權重評估，結果顯示態度構面的影響最為顯著，其次是主觀規範和知覺行為控制。
在態度構面中，企業對減碳帶來的環境正面影響、品牌形象提升及營運績效提高持正面評價。主觀規範構面分析顯示，股東與投資者的期望以及客戶的期望對企業減碳行動有顯著影響。知覺行為控制構面則突出了政府補助方案的重要性，以及組織能力與資源準備對實施減碳策略的影響。
研究結果強調，為了有效推動企業的減碳行動，需要從政策制定和企業策略層面同時作出考量，充分利用外部激勵與內部資源配置來激發企業的減碳潛力。此外，本研究亦為未來在不同行業及規模的企業中進行更細化研究提供了基礎，旨在深化對企業減碳行為動機與障礙的理解，以促進全球環境可持續發展目標的實現。

This study explores the factors influencing corporate carbon reduction behavior and intentions, based on Theory of Planned Behavior (TPB), focusing on three main aspects: attitudes towards carbon reduction, subjective norms, and perceived behavioral control. Using the Analytic Hierarchy Process (AHP), we determined the relative importance of these factors. Results indicate that attitudes towards carbon reduction hold the greatest weight, followed by subjective norms and perceived behavioral control.
The attitude dimension emphasizes the positive environmental impact of carbon reduction, alongside benefits such as enhanced brand image and improved operational performance. In terms of subjective norms, expectations from shareholders, investors, and customers significantly influence corporate actions. The perceived behavioral control dimension highlights the critical role of government subsidies and the necessity of organizational capabilities and resource readiness for effective carbon reduction strategies.
The findings suggest that to promote corporate carbon reduction effectively, policies should cater to both external motivations and internal capabilities. This study lays the groundwork for future research in various industries and scales, aiming to deepen the understanding of motivations and barriers to corporate carbon reduction, thereby supporting the global goals for sustainable environmental development.

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