隨著國際旅遊需求增加，航空運輸之需求亦隨之增加，但同時卻大量排放溫室氣體對環境造成破壞。因此已有許多國家及航空公司積極提出相對應策略，例如國際運輸協會(International Air Transport Association, IATA)提出了四種溫室氣體(Greenhouse Gas, GHGs)減量措施，其中大多為生產者的角度思考如何降低航空運輸的碳排放，例如改良航空器燃油效率及航空公司增加營運效率。其中特別的一項政策為鼓勵消費者參與碳補償(carbon offset)計畫，也就是「旅客透過現金或是飛行常客里程數支付給航空公司或是第三方機構，這些航空公司或第三方機構再利用這些資金投資經過認證(如Gold Standard、Verified Carbon Standard)的碳補償方案，來進行如再生能源發展、植樹或是購置高能源效率設備之方案，以抵銷本次搭乘航空器所衍生的二氧化碳排放量」。
由於歐美與諸多先進國家的航空公司陸續推出了碳補償計畫，因此我們可以預見臺灣參與此一計畫的可能性。但目前臺灣旅客對於碳補償計畫相當陌生，且航空公司對於旅客參與此計畫的正負面影響因子尚未有充分了解，故本研究目的為以行為推理理論(behavioral reasoning theory, BRT)為基礎，找出影響臺灣旅客自願參與或是不參與航空碳補償意願之關鍵因素。
本研究考慮之變數包含個人價值觀、支持碳補償的原因、反對碳補償的原因、對碳補償此作法的態度與行為意向，以及受訪者之社會經濟特性(包含性別、年齡、教育程度、可支配所得、搭機頻率、旅遊目的、票價補貼，以及乘座艙等)。調查對象為搭乘國際線之臺灣旅客，並於高雄國際機場發放420份問卷。
 
結果顯示，支持碳補償的原因並不會直接影響參與碳補償的意向，但會透過態度去影響意向；而反對碳補償的原因會直接影響參與意向，也會透過態度去影響，但對參與意向的直接影響比間接影響大，即反對原因愈強烈，旅客參與航空碳補償之意向愈低。我們進一步依照受訪者在「反對碳補償的原因」這一構面的看法進行集群分析，將受訪者分為三群，一為較不認同反對因子的「正面型」，二為「中立型」，三為高度認同反對因子的「反對型」。確認「反對碳補償的原因」中的「航空碳補償責任歸屬」、「不瞭解航空碳補償」與「購買碳補償的便利性」是影響「正面型」與「中立型」的旅客參與航空碳補償之關鍵因素；「反對型」的旅客則是「航空碳補償責任歸屬」、「不信任航空公司/第三方機構」與「不瞭解航空碳補償」。故建議航空公司，在推出航空碳補償此一政策前應消除民眾反對的因素，以提升參與意願。

Air transport demand has boomed with the growth of international tourism; however, it also contributes to greenhouse gas emissions (GHGs). Therefore, governments and airlines need to step up their efforts to reduce GHGs, and the need for action is urgent. The International Transport Association (IATA) has proposed a four-pillar strategy to reduce carbon emissions, most of which is from the perspective of the producers, such as improving efficiencies in aircraft operation and infrastructure. The most innovative policy is a voluntary carbon-offset scheme, which means that passengers can pay in cash or frequent flyer miles through airlines or third parties to invest in carbon reduction projects (such as renewable energy and planting trees) to neutralize the carbon emissions caused by their air travel.
Several airlines in Europe and American countries have implemented carbon-offset schemes. We can foresee the possibility of Taiwan's participation in this program. However, Taiwanese passengers are unfamiliar with carbon-offset schemes. In addition, airlines do not fully understand the positive and negative factors related to passenger participation in these schemes. The purpose of this study is to use behavioral reasoning theory to examine participation intention and determining factors in a carbon-offset scheme among Taiwanese airline passengers.
This study considers variables including personal values, reasons for carbon-offset schemes, reasons against carbon-offset schemes, attitude towards carbon-offset schemes, participation intention in a carbon-offset scheme, and socio-economic characteristics (including gender, age, education, disposable income, frequency of flying, travel purpose, travel cost being subsidized, and seat class). We collected data from Taiwanese airline passengers at the Kaohsiung International Airport in 2016 and received a total of 420 samples.
The results indicated that the supporting factors for carbon-offset schemes do not directly affect participation intention, but indirectly affects attitude to influence participation intention. Reasons against carbon-offset schemes not only directly negatively affect participation intention but also influence participation via attitude. Nevertheless, the direct effect has a greater impact than the indirect effect; that is, the stronger the reasons against, the lower the participation intention. We further used cluster analysis to segment samples with regard to their responses on “reasons against” carbon offsetting. Respondents were divided into three groups: “positive,” “neutral” and “negative,” depending on how strong they feel about the 7 questions that are listed as resistance factors. We confirmed that “responsibility for carbon offset”, “knowledge of carbon offsets” and “purchase convenience” are the key resistance factors among “positive” and “neutral” passengers. Among “negative” passengers, “responsibility for carbon offset”, “mistrust of airlines or third parties,” and “knowledge of carbon offsets” are the main concerns for carbon offsetting. Consequently, we suggest that airlines should remove negative factors to enhance participation intention.

參考文獻
Ajzen, I. (1985). From intentions to actions: A theory of planned behavior: Springer.
Ajzen, I. (2001). Nature and operation of attitudes. Annual review of psychology, 52(1), 27-58.
Ajzen, I., & Driver, B. L. (1991). Prediction of leisure participation from behavioral, normative, and control beliefs: An application of the theory of planned behavior. Leisure sciences, 13(3), 185-204.
Anderson, J. C., & Gerbing, D. W. (1988). Structural equation modeling in practice: A review and recommended two-step approach. Psychological bulletin, 103(3), 411.
ATAG. (2014). Aviation Benefits Beyond Boarders. Switzerland: Air Transport Action Group.
Bagozzi, R. P., Bergami, M., & Leone, L. (2003). Hierarchical representation of motives in goal setting. Journal of applied psychology, 88(5), 915.
Baker, D. A., & Crompton, J. L. (2000). Quality, satisfaction and behavioral intentions. Annals of tourism research, 27(3), 785-804.
Bargh, J. A., Chen, M., & Burrows, L. (1996). Automaticity of social behavior: Direct effects of trait construct and stereotype activation on action. Journal of Personality and Social Psychology, 71(2), 230.
Barlas, S. (2003). When choices give in to temptations: Explaining the disagreement among importance measures. Organizational Behavior and Human Decision Processes, 91(2), 310-321.
Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173.
Becken, S., & Hay, J. (2012). Climate change and tourism: From policy to practice: Routledge.
Bentler, P. M., & Chou, C.-P. (1987). Practical issues in structural modeling. Sociological Methods & Research, 16(1), 78-117.
Blasch, J., & Farsi, M. (2014). Context effects and heterogeneity in voluntary carbon offsetting–a choice experiment in Switzerland. Journal of Environmental Economics and Policy, 3(1), 1-24.
Briggs, E., Peterson, M., & Gregory, G. (2010). Toward a better understanding of volunteering for nonprofit organizations: explaining volunteers’ pro-social attitudes. Journal of Macromarketing, 30(1), 61-76.
Broderick, J. (2009). Voluntary carbon offsets: a contribution to sustainable tourism. Sustainable tourism futures, ed. S. Gössling, C. Hall, and D. Weaver, 169-199.
Brouwer, R., Brander, L., & Van Beukering, P. (2008). “A convenient truth”: air travel passengers’ willingness to pay to offset their CO2 emissions. Climatic Change, 90(3), 299-313.
Bumpus, A. G., & Liverman, D. M. (2008). Accumulation by decarbonization and the governance of carbon offsets. Economic Geography, 127-155.
Chatzidakis, A., & Lee, M. S. W. (2013). Anti-consumption as the study of reasons against. Journal of Macromarketing, 33(3), 190-203.
Chen, F.-Y. (2013). The intention and determining factors for airline passengers' participation in carbon offset schemes. Journal of Air Transport Management, 29, 17-22.
Choi, A. S., Ritchie, B. W., & Fielding, K. S. (2015). A Mediation Model of Air Travelers’ Voluntary Climate Action. Journal of Travel Research, 1-15.
Claudy, M. C., Garcia, R., & O’Driscoll, A. (2014). Consumer resistance to innovation—a behavioral reasoning perspective. Journal of the Academy of Marketing Science, 1-17.
Claudy, M. C., & Peterson, M. (2014). Understanding the Underutilization of Urban Bicycle Commuting: A Behavioral Reasoning Perspective. Journal of Public Policy & Marketing, 33(2), 173-187.
Claudy, M. C., Peterson, M., & O'Driscoll, A. (2013). Understanding the attitude-behavior gap for renewable energy systems using behavioral reasoning theory. Journal of Macromarketing, 33(4), 273-287.
Cronbach, L. J. (1946). Response sets and test validity. Educational and psychological measurement, 6(4), 475-494.
Doll, W. J., Raghunathan, T. S., Lim, J.-S., & Gupta, Y. P. (1995). Research report-A confirmatory factor analysis of the user information satisfaction instrument. Information Systems Research, 6(2), 177-188.
Doll, W. J., Xia, W., & Torkzadeh, G. (1994). A confirmatory factor analysis of the end-user computing satisfaction instrument. Mis Quarterly, 453-461.
Eijgelaar, E. (2007). Voluntary carbon offset schemes and tourism emissions: Assessment of mitigation potential through analysis of online provider communication on and review of public and industry attitudes to climate change and air travel.
Eijgelaar, E. (2009). Voluntary carbon offsets a solution for reducing tourism emissions? Assessment of communication aspects and mitigation potential. Transport and tourism: Challenges, issues and conflicts, 46-64.
Engel, J. F., Blackwell, R. D., & Miniard, P. W. (1995). Consumer behavior, 8th. New York: Dryder.
Ewing, G., & Sarigöllü, E. (2000). Assessing consumer preferences for clean-fuel vehicles: A discrete choice experiment. Journal of Public Policy & Marketing, 19(1), 106-118.
Fazio, R. H., Jackson, J. R., Dunton, B. C., & Williams, C. J. (1995). Variability in automatic activation as an unobtrusive measure of racial attitudes: a bona fide pipeline? Journal of Personality and Social Psychology, 69(6), 1013.
Filimonau, V., Dickinson, J., & Robbins, D. (2014). The carbon impact of short-haul tourism: a case study of UK travel to Southern France using life cycle analysis. Journal of Cleaner Production, 64, 628-638.
Fishbein, M., & Ajzen, I. (1975). Belief, attitude, intention and behavior: An introduction to theory and research.
Fornell, C., & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: Algebra and statistics. Journal of Marketing Research, 382-388.
Gössling, S., Broderick, J., Upham, P., Ceron, J.-P., Dubois, G., Peeters, P., & Strasdas, W. (2007). Voluntary carbon offsetting schemes for aviation: Efficiency, credibility and sustainable tourism. Journal of Sustainable Tourism, 15(3), 223-248.
Gössling, S., Haglund, L., Kallgren, H., Revahl, M., & Hultman, J. (2009). Swedish air travellers and voluntary carbon offsets: towards the co-creation of environmental value? Current Issues in Tourism, 12(1), 1-19.
Golafshani, N. (2003). Understanding reliability and validity in qualitative research. The qualitative report, 8(4), 597-606.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2006). Multivariate data analysis (Vol. 6): Pearson Prentice Hall Upper Saddle River, NJ.
Hares, A., Dickinson, J., & Wilkes, K. (2010). Climate change and the air travel decisions of UK tourists. Journal of Transport Geography, 18(3), 466-473.
Hooper, P., Daley, B., Preston, H., & Thomas, C. (2008). An assessment of the potential of carbon offset schemes to mitigate the climate change implications of future growth of UK aviation. Centre for Air Transport and the Environment, Manchester.
Hsee, C. K. (1995). Elastic justification: How tempting but task-irrelevant factors influence decisions. Organizational Behavior and Human Decision Processes, 62(3), 330-337.
Hsee, C. K. (1996). Elastic justification: How unjustifiable factors influence judgments. Organizational Behavior and Human Decision Processes, 66(1).
Huber, O., & Seiser, G. (2001). Accounting and convincing: The effect of two types of justification on the decision process. Journal of Behavioral Decision Making, 14(1), 69.
IATA. (2008). Aviation carbon offset programmes. Switzerland: International Air Transport Association.
IATA. (2009). A global approach to reducing aviation emmissions. Canada: International Air Transport Association.
IATA. (2014). Annual Report 2014. Canada: International Air Transport Association.
Jöreskog, K. G., & Sörbom, D. (1993). LISREL 8: Structural equation modeling with the SIMPLIS command language: Scientific Software International.
Jou, R.-C., & Chen, T.-Y. (2015). Willingness to Pay of Air Passengers for Carbon-Offset. Sustainability, 7(3), 3071-3085.
Kim, Y., Yun, S., Lee, J., & Ko, E. (2016). How consumer knowledge shapes green consumption: an empirical study on voluntary carbon offsetting. International Journal of Advertising, 35(1), 23-41.
King, D. (Writer). (2014). A Message to Taiwan from Sir David King for Delta Media Salon. In F. D. Electronics (Producer). Taiwan.
Kunda, Z. (1990). The case for motivated reasoning. Psychological bulletin, 108(3), 480.
Lee, T. W., Mitchell, T. R., Holtom, B. C., McDaneil, L. S., & Hill, J. W. (1999). The unfolding model of voluntary turnover: A replication and extension. Academy of Management journal, 42(4), 450-462.
Lu, J.-L., & Shon, Z. Y. (2012). Exploring airline passengers’ willingness to pay for carbon offsets. Transportation Research Part D: Transport and Environment, 17(2), 124-128.
MacKerron, G. J., Egerton, C., Gaskell, C., Parpia, A., & Mourato, S. (2009). Willingness to pay for carbon offset certification and co-benefits among (high-)flying young adults in the UK. Energy Policy, 37(4), 1372-1381.
Mair, J. (2010). Exploring air travellers’ voluntary carbon-offsetting behaviour. Journal of Sustainable Tourism, 19(2), 215-230.
Mair, J., & Wong, E. P. Y. (2010). An elicitation study to explore attitudes towards purchasing carbon offsets for flights.
Mitchell, T. R., & Beach, L. R. (1990). “… Do I love thee? Let me count…” Toward an understanding of intuitive and automatic decision making. Organizational Behavior and Human Decision Processes, 47(1), 1-20.
Pachauri, R. K., Allen, M. R., Barros, V. R., Broome, J., Cramer, W., Christ, R., . . . Dasgupta, P. (2014). Climate Change 2014: Synthesis Report. Contribution of Working Groups I, II and III to the Fifth Assessment Report of the Intergovernmental Panel on Climate Change.
Peattie, K. (2001). Towards sustainability: the third age of green marketing. The Marketing Review, 2(2), 129-146.
Pennington, N., & Hastie, R. (1988). Explanation-based decision making: Effects of memory structure on judgment. Journal of Experimental Psychology: Learning, Memory, and Cognition, 14(3), 521.
Peters-Stanley, M., Hamilton, K., Marcello, T., Orejas, R., Thiel, A., & Yin, D. (2012). Developing dimension: state of the voluntary carbon markets 2012. Ecosystem marketplace & Bloomberg new energy finance.
Peters-Stanley, M., & Yin, D. (2013). Maneuvering the mosaic. State of the voluntary carbon markets 2013. Forest Trends’ Ecosystem Marketplace & Bloomberg New Energy Finance.
Polonsky, M., & Garma, R. (2008). Are carbon offsets potentially the new" greenwash?". Paper presented at the Australian and New Zealand Marketing Academy Conference, Sydney, Australia.
Reisinger, Y., & Turner, L. (1999). Structural equation modeling with Lisrel: application in tourism. Tourism Management, 20(1), 71-88.
Steele, C. M., Spencer, S. J., & Lynch, M. (1993). Self-image resilience and dissonance: the role of affirmational resources. Journal of Personality and Social Psychology, 64(6), 885.
Taiyab, N. (2005). The market for voluntary carbon offsets: a new tool for sustainable development? : International Institute for Environment and Development.
van Birgelen, M., Semeijn, J., & Behrens, P. (2011). Explaining pro-environment consumer behavior in air travel. Journal of Air Transport Management, 17(2), 125-128.
Velicer, W. F., DiClemente, C. C., Prochaska, J. O., & Brandenburg, N. (1985). Decisional balance measure for assessing and predicting smoking status. Journal of Personality and Social Psychology, 48(5), 1279.
Westaby, J. D. (2002). Identifying Specific Factors Underlying Attitudes Toward Change: Using Multiple Methods to Compare Expectancy‐Value Theory to Reasons Theory1. Journal of applied social psychology, 32(5), 1083-1104.
Westaby, J. D. (2005a). Behavioral reasoning theory: Identifying new linkages underlying intentions and behavior. Organizational Behavior and Human Decision Processes, 98(2), 97-120.
Westaby, J. D. (2005b). Comparing attribute importance and reason methods for understanding behavior: An application to internet job searching. Applied Psychology, 54(4), 568-583.
Westaby, J. D., & Braithwaite, K. N. (2003). Specific factors underlying reemployment self-efficacy comparing control belief and motivational reason methods for the recently unemployed. The Journal of Applied Behavioral Science, 39(4), 415-437.
Westaby, J. D., Probst, T. M., & Lee, B. C. (2010). Leadership decision-making: A behavioral reasoning theory analysis. The Leadership Quarterly, 21(3), 481-495.
Wigfield, A., & Eccles, J. S. (2000). Expectancy–value theory of achievement motivation. Contemporary educational psychology, 25(1), 68-81.
Wood, W. (2000). Attitude change: Persuasion and social influence. Annual review of psychology, 51(1), 539-570.
Zeithaml, V. A., Berry, L. L., & Parasuraman, A. (1996). The behavioral consequences of service quality. the Journal of Marketing, 31-46.
王秋宜 (2015)。航空旅客環境知識、碳補償態度與意向之關聯研究 (碩士論文)。 取自臺灣博碩士論文系統。
林震岩 (2007)。多變量分析: SPSS 的操作與應用。台北: 智勝文化。
郭仲偉、周榮昌、王又平、陳孜穎與湯美玲 (2012)。航空旅客對航空公司碳補償計劃接受行為意向之研究。「中華民國運輸年會暨學術論文國際研討會」發表之論文，臺南市成功大學。
謝佳蓉 (2013)。探討航空旅客碳排放補償態度與行為意向之關係 (碩士論文)。取自臺灣博碩士論文系統。