本研究探討在台灣碳稅政策的背景下，圍繞企業環境責任 (CER) 的新聞報導敘述的演變，著重於主流媒體對企業的描述。研究分析自由時報和聯合報這兩家主流報紙的文章，研究期間涵蓋從 2021 年 4 月台灣宣佈 2050年淨零排放目標之後，到 2023 年 12 月《碳稅徵收辦法》草案發佈之前。
研究中運用政策敘事架構作為分析工具，分析媒體敘事在不同政策移植階段：認知、討論替代方案及正式執行時，呈現出的關鍵角色、情節、道德或政策解決方案、因果機制、成本效益分配及引用來源。研究結果顯示，媒體敘事對企業實行和碳稅制度推行敘事的框架有顯著的轉變，亦突顯出碳稅政策推行期間在新聞論述中，敘述結構的複雜性。利用社會網路分析法，檢視並說明碳稅政策發展過程中，主要參與者與其敘述聲明之間的關係，及其在不同政策發展階段的變化。透過本研究可增進對媒體敘述在政策發展的不同階段，媒體如何敘事的瞭解，提供了對台灣碳稅政策推行與企業實踐中，新聞報導論述所採用的敘述策略的洞察。

This study examines the evolution of news report narratives surrounding Corporate Environmental Responsibility (CER) in the context of Taiwan's carbon tax policy, focusing on the corporations' portrayal in mainstream media. Analyzing articles from two major newspapers, The Liberty Times and United Daily News, covers the period from April 2021, after Taiwan's 2050 net-zero emissions target objective announcement, to December 2023, when the draft Carbon Fee Charging Measures were released.
Employing a Narrative Policy Framework (NPF), the analysis identifies key characters, plots, moral or policy solutions, causal mechanisms, cost-benefit distribution, and citation sources presented in the media narratives at different policy transfer stages: awareness stage, trials and discussion stage, and formal implementation stage. This study utilizes Social Network Analysis to examine and illustrate the relationships between key players and their narrative statements throughout the policy development process of carbon taxation, revealing shifts in influence and discourse dynamics. This research enhances the understanding of how media narratives illustrate different stages of policy developments, providing insights into the narrative strategies employed by the news report narrative in the carbon tax policy and corporate practices in Taiwan.
This study examines the evolution of news report narratives surrounding Corporate Environmental Responsibility (CER) in the context of Taiwan's carbon tax policy, focusing on the corporations' portrayal in mainstream media. Analyzing articles from two major newspapers, The Liberty Times and United Daily News, covers the period from April 2021, after Taiwan's 2050 net-zero emissions target objective announcement, to December 2023, when the draft Carbon Fee Charging Measures were released.
Employing a Narrative Policy Framework (NPF), the analysis identifies key characters, plots, moral or policy solutions, causal mechanisms, cost-benefit distribution, and citation sources presented in the media narratives at different policy transfer stages: awareness stage, trials and discussion stage, and formal implementation stage. This study utilizes Social Network Analysis to examine and illustrate the relationships between key players and their narrative statements throughout the policy development process of carbon taxation, revealing shifts in influence and discourse dynamics. This research enhances the understanding of how media narratives illustrate different stages of policy developments, providing insights into the narrative strategies employed by the news report narrative in the carbon tax policy and corporate practices in Taiwan.

Thesis Validation Letteri
Acknowledgmentsii
Abstract (Chinese) iii
Abstract (English)iv
Chapter 1 Introduction1
Section 1.1 Research Background1
1.1.1 The Global Imperative for Carbon Reduction1
1.1.2 Taiwan Carbon Tax Policy Content1
1.1.3 Role of Corporations in the Development of Carbon Tax Policy2
1.1.4 The Influence of Media Narratives4
1.1.5 Policy Transfer as an Evolving Process5
Section 1.2 Research Purpose and Questions7
Chapter 2 Literature Review10
Section 2.1 The Narrative Policy Framework (NPF)10
2.1.1 Narrative Elements: Characters11
2.1.2 Setting or Context, and Media Effect13
2.1.3 Narrative Elements: Plot17
2.1.4 Narrative Elements: Moral or Policy Solution19
2.1.5 Narrative Strategies: Causal Mechanism20
2.1.6 Narrative Strategies: Cost-Benefit Distribution21
Chapter 3 Research Design and Methodology23
Section 3.1 Data Source and Research Sample23
Section 3.2 Data Coding Process24
Section 3.3 Content Analysis Variable Definition24
Section 3.4 Social Network Analysis28
Chapter 4 Data Analysis and Results32
Section 4.1 Character32
4.1.1 Hero32
4.1.2 Villain35
4.1.3 Victim38
4.1.4 Beneficiary39
Section 4.2 Plot41
Section 4.3 Moral or Policy Solution45
Section 4.4 Causal Mechanism48
Section 4.5 Cost-benefit Distribution51
Section 4.6 Citation Sources55
Section 4.7 Social Network Analysis (SNA)58
4.1.1 Social Network in Awareness-Raising Stage58
4.1. 2 Social Network Analysis in Trials and Discussion Stage59
4.1.3 Social Network Analysis in Implementation Stage60
Chapter 5 Conclusions63
Reference List70
Appendix 1. Content Variables for Manual Content Coding76
Appendix 2. Intercoder Reliability81

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