隨著國際淨零排碳趨勢的快速發展，各國皆採取更有效的措施來提升減碳成效，當各個國家相繼宣布「2050淨零排放」的目標並採取具體行動時，我國也提出「台灣2050淨零轉型十二項關鍵戰略」以應對氣候變遷挑戰，現行的文獻紀錄中，因為減碳的價格昂貴及方向模糊，因此企業在低碳的營運上面是較被動的，過往的研究也較聚焦於單一個案分析，較缺乏整體性的評估，且即使參考國外相關紀錄，該部分的研究也多以政府機關為主，於企業在執行低碳營運上，關鍵的成功因素尚未明確。本研究旨在探討企業在執行低碳營運時的關鍵成功因素，並區分不同產業別，探討製造業與金融業之差異別，期盼能提供企業在規劃低碳營運時能優先實施的措施，進而提升成效。本研究首先彙整國內外相關研究，歸納出低碳營運關鍵成功因素五大構面及19項準則，再進行專家問卷分析。使用層級分析法(AHP)專家問卷分析，回收有效問卷總共38份，製造業23份，金融業15份，分析低碳營運關鍵成功因素構面及準則之相對權重。研究結果發現，在五大構面「商業」、「製造」、「環境經濟」、「政策」、「策略」的排序中，產業之間存在差異，製造業的第一排序為「商業」，金融業的第一排序為「製造」；在評估準則的排序也存在差異製造業的第一排序為「從減碳角度找出與利害關係人的共識」，次為「宣導ESG可以提升企業的競爭力」；金融業的第一排序為「開發減碳排放的製造技術」，次為「使用綠色能源來生產」。最後，本研究依分析結果，提出管理實務意涵，盼能作為企業實施低碳營運時的重要參考依據，並對後續研究提出相關研究建議。

With the rapid development of the international net-zero carbon emission trend, various countries have taken more effective measures to enhance carbon reduction outcomes. Various countries have sequentially announced their targets for "net-zero emissions by 2050" and undertaken concrete actions to achieve these objectives. Taiwan has similarly introduced the" Taiwan's 2050 Net-Zero Emissions Plan" in response to the challenges posed by climate change. In the current literature, because carbon reduction is expensive and the direction is unclear, enterprises are passive in low-carbon operations. Previous studies have focused on individual case analyses and have lacked comprehensive evaluations. Even if relevant foreign studies are referred to, the research is mostly based on government agencies. The key success factors for enterprises in implementing low-carbon operations have not yet been clarified. The purpose of this study is to identify the key success factors for enterprises in implementing low-carbon operation. Specifically, this study is to explore the distinctions between the manufacturing and financial sector. The objective is to provide enterprises with prioritized measures for the implementing low-carbon operation. The factors (5 major dimensions and 19 criteria) to the low-carbon operation were first analyzed and synthesized through extensive review of relevant literature. The valid expert questionnaires are 23 from the manufacturing sector and 15 from the financial sector. Questionnaires were analyzed by the Analytic Hierarchy Process (AHP). The results of the study revealed differences between sectors regarding the ranking of the five dimensions: "Business," "Manufacturing," "Environmental economy," "Policy," and "Strategy." In the manufacturing sector, "Business" was top-ranked , whereas "Manufacturing" was top-ranked in the financial sector. Additionally, variations were observed in the ranking of the evaluation criteria. In the manufacturing sector, "Finding consensus with stakeholders from the perspective of carbon reduction" was top-ranked. "Promoting ESG initiatives to bolster corporate competitiveness" was ranked second. In the financial sector, "developing manufacturing technologies to reduce carbon emissions" was top-ranked. "Utilizing green energy for production" was ranked second. Finally, based on the results of the analysis, this study proposes management practice implications. It is expected to be served as important reference for the implementing low-carbon operation. Relevant research recommendations have been put forth the subsequent studies.

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