全球暖化帶來氣候變遷的衝擊和危機已刻不容緩，更是不分國界的全球性議題。
自2015 年巴黎氣候協定，在2030 年減碳百分之五十至2050 年達到碳中和已成為國
際共識。到2021 年格拉斯哥氣候協議(COP26)，更促使加速減碳行動，全球致力實
現淨零排放目標。為此各國接連訂定淨零路徑與減碳指標，綠色能源開展、碳邊境
稅、碳定價等措施。如近期最受矚目歐盟碳邊境調節稅(CBAM）以及由國際氣候組
織與碳揭露計畫（CDP）共同發起的氣候倡議行動「RE100」。
台灣雖是彈丸之地，卻是全球主要的製造中心之一，面臨「碳邊境稅」與「潔淨
供應鏈」的雙重壓力，企業排碳資訊揭露勢在必行，控制碳排已不只是競爭力而是
生存力的問題。
本研本研究根據彙集文獻的探討與分析後建立研究的架構，提出相關假說及各個
構面的操作定義，並藉由個案公司透過2050 年達到淨零排放路徑所衍伸之商機，發
展的「商業模式」為主軸，以「商業模式創新」為研究視角，歸納分析結果，提出
整體的關鍵績效指標來檢視商業模式創新。並透過實際個案與理論相互印證，將商
業模式的理論做實徵說明，期望提供企業、學術研究、消費者等，對於2050 年達到
淨零排放路徑下所衍伸商機的商業模式作為依據及考量。

The impact and crisis of climate change brought about by global warming cannot be delayed, and it is a global issue that knows no borders. Since the Paris climate agreement in 2015, reducing carbon by 50 percent by 2030 to reach carbon neutrality by 2050 has become an international consensus. The Glasgow Climate Agreement by 2021 (COP26) will further accelerate carbon reduction actions, and the world is committed to achieving net zero emissions targets. To this end, governments and companies around the world have successively announced net zero goals and carbon reduction paths, and carbon reduction measures such as renewable energy development, carbon pricing, and carbon border taxes. For example, the EU Carbon Border Adjustment Tax (CBAM) and the climate initiative "RE100" jointly launched by The Climate Group (The Climate Group) and the Carbon Disclosure Project (CDP) have recently attracted the most attention.
The goal of "RE100" is to bring together the world's most influential companies to change the electricity market and jointly promote the use of renewable energy. Participating companies and non-profit organizations must publicly commit to "100% renewable energy by 2050" and report their energy usage to the Alliance annually in an open and transparent manner.
Although Taiwan is a small place, it is one of the world's major manufacturing centers. Facing the dual pressures of "carbon border tax" and "clean supply chain", it is imperative to disclose corporate carbon emissions information. Controlling carbon emissions is not only a matter of Competitiveness is a matter of viability.
Based on the discussion and analysis of the collected literature, this research establishes a research structure, proposes relevant hypotheses and operational definitions of each aspect, and develops the business opportunities derived from the case company's path to achieve net zero emissions by 2050. Model" as the main axis, with "business model innovation" as the research perspective, sorting out the analysis results, and putting forward specific key indicators to examine business model innovation. Then, the method of mutual verification between actual cases and theories is summarized, and the theory of "business model" is explained in real terms, and it is expected to provide enterprises, academic research, consumers, etc., for the business opportunities derived from the path of reaching net zero emissions by 2050. model as a basis and consideration.

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