為了讓後代子孫們可以擁有更好的生活環境，全球掀起一陣永續發展的風潮。臺灣也針對聯合國提出的「永續發展目標(SDGs)」採取相關的因應措施和討論，其中包括淨零排放、碳定價和碳邊境稅、再生能源、低碳交通和建築、韌性城市、永續發展教育、永續農業、綠電、碳排放和碳足跡、GRI準則、氣候相關財務揭露、永續會計準則、企業永續報導指令、歐盟永續分類標準、銀行ESG投融資、永續型債券、綠色專案融資、永續金融揭露規範等，與永續發展相關的議題。
最後，為了避免全球暖化現象持續惡化，威脅全球生態與環境安全，淨零排放已成為國際社會的共同政策目標。目前任何保護自然環境、維護社會安全與平等的政策是國際社會的共識，為了環境與社會的永續發展和友善的生存空間，臺灣應該為永續發展盡最大的努力與支持。

In order to enable future generations to have a better living environment, a wave of sustainable development has been launched around the world. Taiwan has also taken relevant measures and discussions on the Sustainable Development Goals (SDGs) proposed by the United Nations, including net zero, carbon pricing and carbon border taxes, renewable energy, low-carbon transportation and buildings, resilient cities, education for sustainable development, sustainable agriculture, green electricity, carbon emissions and footprint, GRI guidelines, Climate-related Financial Disclosures, Sustainable Accounting Standards, Corporate Sustainability Reporting Directive (CSRD), EU Taxonomy Regulation , ESG investing and financing for banks, sustainability bond, green project financing, Sustainable Financial Disclosure Regulation (SFDR), issues related to sustainable development.
Finally, in order to avoid the continued deterioration of global warming and threaten global ecological and environmental security, net zero have become a common policy goal of the international community. At present, any policy to protect the natural environment and maintain social security and equality is the consensus of the international community. For the sustainable development of the environment and society and a friendly living space, Taiwan should do its best to support sustainable development.

目錄:
研究生學位論文審定書...................................................i
誌謝...................................................................................ii
中文摘要..........................................................................iii
ABSTRACT.........................................................................iv
目錄...................................................................................v
圖次.................................................................................vii
表次................................................................................viii
一、前言..........................................................................1
二、文獻探討..................................................................4
三、政府面的討論..........................................................7
3.1淨零排放.....................................................................7
3.2碳定價和碳邊境稅.....................................................9
3.3再生能源(太陽能/風電)...........................................13
3.4低碳交通...................................................................18
3.5低碳和循環建築.......................................................23
3.6韌性城市...................................................................27
3.7創新和永續發展教育...............................................30
3.8永續農業...................................................................32
3.9 政府面小結..............................................................35
四、企業面的討論........................................................37
4.1綠電...........................................................................37
4.2碳排放和碳足跡.......................................................41
4.3 GRI準則.....................................................................44
4.4氣候相關財務揭露(TCFD)........................................48
4.5永續會計準則(SASB)................................................53
4.6企業永續報導指令(CSRD)........................................56
4.7歐盟永續分類標準(EU Taxonomy Regulation).......58
4.8 企業面小結...............................................................61
五、金融面的討論........................................................63
5.1銀行ESG投融資.........................................................63
5.2永續型債券...............................................................67
5.3綠色專案融資...........................................................70
5.4永續金融揭露規範(SFDR)........................................72
5.5 金融面小結..............................................................75
六、結論........................................................................77
參考文獻........................................................................79

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Josh Burke, Luca Taschini, Stuart Evans, Karishma Gulrajani & Aaron Tam(2020). Carbon pricing options for Taiwan. Retrieved from The London School of Economics and Political Science[LSE]:
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Michael Bloomberg, Denise Pavarina, Christian Thimann, Graeme Pitkethly, Yeo Lian Sim,…& Russell Picot(2017). Recommendations of the Task Force on Climate-related Financial Disclosures. Retrieved from Task Force on Climate-related Financial Disclosures[TCFD]:
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United Nations[UN]:World Commission on Environment and Development[WCED](1987). Our Common Future. Retrieved from https://www.are.admin.ch/are/en/home/media/publications/sustainable-development/brundtland-report.html
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Valérie Masson-Delmotte, Panmao Zhai, Hans-Otto Pörtner, Debra Roberts, Jim Skea, Priyadarshi R. Shukla,…& Tim Waterfield (2018). Global Warming of 1.5°C. Retrieved from Intergovernmental Panel on Climate Change[IPCC]:
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