隨著淨零排放與永續揭露要求日益明確，企業普遍開始導入溫室氣體盤查制度。然而在實務推動過程中，許多企業將ISO 14064-1視為獨立專案執行，未能有效結合既有管理系統，導致流程重工、職責分散與制度難以持續運作。相較之下ISO 9001品質管理系統已在多數企業中長期導入，其以PDCA管理循環為核心，具備成熟之流程管理、內部稽核與持續改善架構，成為企業最具基礎性的管理制度。
基於此背景，本研究旨在探討企業於既有ISO 9001品質管理系統架構下，如何延伸並支撐ISO 14064-1溫室氣體盤查作業之制度整合模式，以提升碳盤查制度之執行效率，並降低多套制度並行所造成之管理重工。本研究採用探索式序列混合研究設計，首先透過文獻回顧與條文對應分析，釐清ISO 9001與ISO 14064-1於管理層級之可整合節點，建構初步制度整合模型；其次運用Delphi法進行三輪專家問卷，蒐集具品質管理與碳盤查實務經驗之專家意見，逐步修正並形成整合模型共識；最後採用層級分析法（AHP）量化評估整合模型中五大構面之相對重要性，作為模型設計與推動優先順序之依據。
研究結果顯示，在企業普遍已具備ISO 9001制度基礎之情境下，透過PDCA管理循環延伸執行ISO 14064-1，可有效補強碳盤查在流程制度化、責任分工、內部查核與持續改善等管理面向之不足，使碳盤查由一次性盤點轉化為可持續運作之管理流程。AHP分析結果亦顯示，「數據品質與文件化控制」為制度整合中最關鍵之構面，凸顯品質管理機制對碳盤查可信度與查證可行性之支撐角色。
綜合而言，本研究所提出之制度整合模型，係建立於企業既有品質管理系統之上，具備高度實務可行性，不僅可降低企業導入碳盤查之制度成本與重工風險，亦為企業在永續治理與淨零轉型過程中，提供一套可延續、可落地之管理架構參考。

This study aims to develop an integrated corporate greenhouse gas (GHG) inventory management framework by using ISO 9001 as the core management system and embedding the key requirements of ISO 14064-1 within it. While most enterprises have already implemented ISO 9001, the introduction of ISO 14064-1 is often treated as a separate technical task, resulting in duplicated procedures, fragmented processes, and limited organizational learning. To address this issue, this research proposes a PDCA-based integration model that transforms GHG inventory activities into a structured, repeatable, and continuously improving management process.
An exploratory sequential mixed-method research design was adopted. The study combined literature analysis, clause mapping, Delphi expert consensus, and Analytic Hierarchy Process (AHP) to construct, validate, and prioritize the key dimensions of the proposed integration model. The findings demonstrate that ISO 9001 provides a robust managerial foundation that can effectively support the systematic implementation of ISO 14064-1, thereby improving organizational efficiency and reducing redundant resource utilization.

一、 外文部分
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二、 網路部分
[1] 金融監督管理委員會（2022）上市櫃公司永續發展路徑圖https://www.fsc.gov.tw/ch/home.jsp?id=1024&parentpath=0,2,310
[2] ISO國際標準化組織（2024）管理系統標準納入「氣候變遷」議題 https://iaf.nu/iaf_system/uploads/documents/Joint_ISO-IAF_Communique_re_Climate_Change_Amds_to_ISO_MSS_Feb_2024_Final.pdf