Responsive image
博碩士論文 etd-0617123-100712 詳細資訊
Title page for etd-0617123-100712
論文名稱
Title
全球氣候變遷下台灣碳制度發展與可行性分析
Analysis of the Feasibility and Progression of Taiwan's Carbon System under Global Climate Change
系所名稱
Department
畢業學年期
Year, semester
語文別
Language
學位類別
Degree
頁數
Number of pages
81
研究生
Author
指導教授
Advisor
召集委員
Convenor
口試委員
Advisory Committee
口試日期
Date of Exam
2023-06-21
繳交日期
Date of Submission
2023-07-17
關鍵字
Keywords
碳權交易市場、碳定價工具、碳稅、排放交易機制、碳信用機制
Carbon Market, Carbon Pricing Tools, Carbon Tax, Emission Trading System, Carbon Credit Mechanism
統計
Statistics
本論文已被瀏覽 90 次,被下載 11
The thesis/dissertation has been browsed 90 times, has been downloaded 11 times.
中文摘要
隨著全球碳權市場的快速發展,碳定價工具已成為全球減碳趨勢的核心。本論文旨在深入研究全球包含台灣的碳制度,以揭示其現況和相關流程。論文分為三大部分,將說明當今碳市場的概況、分析台灣碳制度現況以及企業因應之道。首先探討碳制度的起源與碳定價市場,對不同的碳定價工具進行詳細的分析,包含碳稅、排放交易制度及碳信用機制。其次,對全球碳制度現況進行概述並針對台灣現況進行詳述。最後,針對台灣碳制度進行SWOT分析、溫室氣體排放量與財務因子之間關連以及碳費對台灣企業的影響,除了分析台灣碳制度利弊及其未來展望,也針對台灣企業如何因應提出了建議。研究結果建議台灣政府應盡早成立排放交易機制並針對各產業營收高的企業首先進行轉型輔助,而企業則應盡早進行碳盤查以及相關減排活動以降低碳費所帶來之碳成本影響。
Abstract
With the rapid development of the global carbon market, carbon pricing tools have become the core of global carbon reduction trends. This thesis aims to delve into both global and Taiwanese carbon regulations, clarifying their current state and related processes. The paper is organized into three sections: a detailed overview of the carbon market, an analysis of Taiwan's current carbon system, and strategies for businesses to adapt. It begins with exploring the origins of carbon systems and carbon pricing markets, providing an in-depth analysis of different carbon pricing tools, including carbon taxes, emission trading systems, and carbon credit mechanisms. It then offers a comprehensive look at the global carbon system, specifically detailing Taiwan's current situation. Lastly, it presents a SWOT analysis of Taiwan's carbon system, studies the correlation between greenhouse gas emissions and financial factors, and explores the impact of carbon fees on Taiwanese businesses. Apart from analyzing the advantages and disadvantages of Taiwan's carbon system and its future prospects, the paper also suggests how Taiwanese businesses should respond. The findings recommend that the Taiwanese government should establish an emission trading mechanism as early as possible and primarily assist high-revenue industries in their transitions. Furthermore, businesses should proactively conduct carbon audits and undertake emission reduction activities to minimize the impact of carbon costs resulting from carbon fees.
目次 Table of Contents
論文審定書 i
誌謝 ii
摘要 iii
Abstract iv
目錄 v
圖次 vii
表次 viii
第一章 緒論 1
1.1 研究動機 1
1.2 研究目的 5
1.3 研究架構 6
第二章 文獻回顧 7
2.1 國際碳制度相關研究 7
2.2 台灣碳制度相關研究 8
第三章 碳權起源 10
3.1 碳定價市場 11
3.2 碳定價工具 14
第四章 全球碳市場現況 23
4.1 國際碳市場 23
4.2 台灣碳市場 37
第五章 研究結果 47
5.1 SWOT分析──針對台灣碳制度 47
5.2 台灣企業排放量與財務因子分析 53
5.3 碳費對台灣企業影響分析 56
第六章 結論與建議 59
6.1 總結研究結果 59
6.2 台灣碳制度因應之道 60
6.3 台灣企業因應之道 61
參考文獻 62
附錄 67
附錄一 環保署之碳盤查對象:第一批排放源 67
附錄二 各企業碳費與碳費營業利益比詳細資料表 68
參考文獻 References
Australian Government. (2021). Montreal Protocol on Substances that Deplete the Ozone Layer. https://www.dcceew.gov.au/environment/protection/ozone/montreal-protocol
Azoth Analytics. (2023). Global Carbon Credit Market - Analysis By Market Type, End User, By Region, By Country: Market Size, Insights, Competition, Covid-19 Impact and Forecast.
CDP. (2022). CDP Global Supply Chain Report 2021.
Council of the European Union. (2023). 'Fit for 55': Council adopts key pieces of legislation delivering on 2030 climate targets. https://www.consilium.europa.eu/en/press/press-releases/2023/04/25/fit-for-55-council-adopts-key-pieces-of-legislation-delivering-on-2030-climate-targets/
Decode 6. (2022). What are the differences between voluntary and compliance markets? https://decode6.org/articles/differences-between-voluntary-and-compliance-markets/
IEA. (2022). Global Energy Review: CO2 Emissions in 2021.
ISO. (2018a). ISO 14064-1.
ISO. (2018b). ISO 14067.
Klein, C. (2012). When the Great Smog Smothered London. https://www.history.com/news/the-killer-fog-that-blanketed-london-60-years-ago
Kollmuss, A., Zink, H., & Polycarp, C. (2008). Making sense of the voluntary carbon market: A comparison of carbon offset standards. WWF Germany, 1-23.
Kreibich, N., & Hermwille, L. (2021). Caught in between: credibility and feasibility of the voluntary carbon market post-2020. Climate Policy, 21(7), 939-957.
Kyriacou, G. (2020). Carbon pricing options for Taiwan
Lövbrand, E., & Mobjörk, M. (2021). Anthropocene (In) securities: reflections on collective survival 50 years after the Stockholm conference.
Laing, T., Sato, M., Grubb, M., & Comberti, C. (2014). The effects and side‐effects of the EU emissions trading scheme. Wiley Interdisciplinary Reviews: Climate Change, 5(4), 509-519.

Leadership. (2023). ISO 14067:2018 產品碳足跡標準 Carbon footprint of products Requirements and guidelines for quantification. Retrieved 2023/2/1 from https://www.isoleader.com.tw/home/iso-coaching-detail/ISO%2014067
Masson-Delmotte, V., Zhai, P., Pörtner, H.-O., Roberts, D., Skea, J., & Shukla, P. R. (2022). Global Warming of 1.5° C: IPCC Special Report on Impacts of Global Warming of 1.5° C above Pre-industrial Levels in Context of Strengthening Response to Climate Change, Sustainable Development, and Efforts to Eradicate Poverty. Cambridge University Press.
Stock Dividend Screener. (2023). Tesla Regulatory Credits Revenue Boosts Profits And Margins. https://stockdividendscreener.com/auto-manufacturers/teslas-regulatory-credits-revenue/
TESLA. (2020). Annual Report. https://ir.tesla.com/sec-filings
TESLA. (2021). Annual Report. https://ir.tesla.com/sec-filings
TESLA. (2022). Annual Report. https://ir.tesla.com/sec-filings
The United Nations Framework Convention on Climate Change. (2022). Race To Zero Campaign.
The World Bank. (2022). State and Trends of Carbon Pricing 2022.
The World Bank. (2023). State and Trends of Carbon Pricing 2023.
UNFCCC. (1997). Kyoto Protocol to the United Nations Framework Convention on Climate Change.
United Nations. United Nations Conference on Environment and Development, Rio de Janeiro, Brazil, 3-14 June 1992. https://www.un.org/en/conferences/environment/rio1992
United Nations. United Nations Conference on the Human Environment, 5-16 June 1972, Stockholm. https://www.un.org/en/conferences/environment/stockholm1972
United Nations. (1973). Report of the United Nations Conference on the Human Environment: Stockholm, 5-16 June 1972.
Vine, E., & Sathaye, J. (1997). The monitoring, evaluation, reporting, and verification of climate change mitigation projects: Discussion of issues and methodologies and review of existing protocols and guidelines.


Wang, T., Zhang, X., Ma, Y., & Wang, Y. (2023). Risk contagion and decision-making evolution of carbon market enterprises: Comparisons with China, the United States, and the European Union. Environmental Impact Assessment Review, 99, 107036.
Wara, M. (2007). Is the global carbon market working? Nature, 445(7128), 595-596.
World Business Council For Sustainable Development, & World Resources Institute. (1998). The Greenhouse Gas Protocol.
Zhou, K., & Li, Y. (2019). Carbon finance and carbon market in China: Progress and challenges. Journal of Cleaner Production, 214, 536-549.
中小企業綠色環保資訊網. 《蒙特婁議定書》. https://green.pidc.org.tw/detail.php?lang=tw&type=3&id=85
中華民國外交部. 公約簡介. https://subsite.mofa.gov.tw/igo/cp.aspx?n=85120D51EE64E025
中華民國外交部. 京都議定書. https://subsite.mofa.gov.tw/igo/cp.aspx?n=CC8DB086CB67B600
台灣高速鐵路股份有限公司. 環境永續-高速鐵路運輸服務碳足跡. https://www.thsrc.com.tw/ArticleContent/5a1f4c72-b564-4706-bcdd-efbda93c3d93
立法院. (2015). 溫室氣體減量及管理法.
行政院. (2022). 人類發展指數(HDI). https://www.gender.ey.gov.tw/gecdb/Stat_International_Node0.aspx?s=AvSV9dDW2!BQgQ0IVv50XQ%40%40
行政院主計總處. (2017). IFRS各業適用損益表科目名稱、定義及編號. https://ws.dgbas.gov.tw/001/Upload/461/relfile/10833/17935/a0610c05-5d7c-4857-a7b7-0c0c19122aec.pdf
行政院環保署. 公開資訊與查詢. https://ghgregistry.epa.gov.tw/epa_ghg/Accession/PublicInformation.aspx
行政院環保署. 碳足跡標籤. https://cfp-calculate.tw/cfpc/Carbon/WebPage/Process.aspx
行政院環境保護署溫室氣體先期專案暨抵換專案推動原則, (2010). https://oaout.epa.gov.tw/law/LawContent.aspx?id=GL004686
行政院環保署. (2022a). 我國國家溫室氣體排放清冊報告(2021年版).
行政院環保署. (2022b). 我國國家溫室氣體排放清冊報告(2021年版).
行政院環保署. (2022c). 溫室氣體排放量盤查登錄作業問答集. https://ghgregistry.epa.gov.tw/epa_ghg/Downloads/FileDownloads.aspx?Type_ID=1
行政院環保署. (2023). 合格查驗機構. 行政院環境保護署事業溫室氣體排放量資訊平台. https://ghgregistry.epa.gov.tw/epa_ghg/VerificationMgt/InspectionAgency.aspx
行政院環境保護署. (2023a). 申請現況及減量額度總覽. 行政院環境保護署溫室氣體減量抵換資訊平台. https://ghgtransaction.epa.gov.tw/Index
行政院環境保護署. (2023b). 抵換專案簡介. 行政院環境保護署事業溫室氣體排放量資訊平台. https://ghgregistry.epa.gov.tw/epa_ghg/ReductionProjects/ReductionProjects.aspx
李居霖. (2011). 碳權交易與碳稅徵收施行於台灣之可行性評估研究.
李怡嬌. (2013). 我國實施總量管制與碳交易制度之課稅議題探討.
林坤讓, 江國瑛, & 李佩玲. (2015). 產業應關注之「溫室氣體減量及管理法」重點事項. 綠基會通訊(41).
溫室氣體認證機構及查驗機構管理辦法, (2016).
氣候變遷因應法, (2023).
金管會證期局. (2023). 金管會發布「上市櫃公司永續發展行動方案(2023年)」
國家發展委員會. (2023). 邁向淨零轉型 行政院核定12項關鍵戰略行動計畫 籌組台灣碳權交易所,逐步完備碳交易機制. https://www.ndc.gov.tw/nc_27_36836
莊紘愷. (2008). 自永續發展之理念論我國推行碳排放權交易所須建立之法律制度.
許靖傑. (2016). 全球化下我國碳排放權交易制度之探討.
陳昱安. (2016). 從巴黎協議看全球氣候變遷議題走向. (284).
陳淑暖. (2012). 台灣碳交易制度之探討.
黃國誠. (2013). 作業基礎制碳足跡方法-以作業制成本法為基礎發展產品碳足跡計算之方法
黃薇. (2017). 台灣推行碳價機制之探討
經濟部工業局. (2022). 製造部門碳盤查專區. https://ghg.tgpf.org.tw/CVHome/

經濟部國際貿易局. (2023). 新加坡德勤財務諮詢服務總監表示,碳交易「強制性市場」及「自願市場」已日漸融合. https://www.gov.tw/News5_Content.aspx?n=11&s=656726
葉彥伯. (2011). 台灣碳交易規則研擬之研究.
劉仲恩, & 蔡香吾. (2023). 碳抵換指引.
盧銀華. (2019). 以作業基礎成本制探討碳稅和碳權交易 對企業利潤的影響
聯合新聞網. (2023). 碳權交易所擬7月底成立 證交所出資6億國發基金4億. https://udn.com/news/story/7238/7193457
電子全文 Fulltext
本電子全文僅授權使用者為學術研究之目的,進行個人非營利性質之檢索、閱讀、列印。請遵守中華民國著作權法之相關規定,切勿任意重製、散佈、改作、轉貼、播送,以免觸法。
論文使用權限 Thesis access permission:校內校外完全公開 unrestricted
開放時間 Available:
校內 Campus: 已公開 available
校外 Off-campus: 已公開 available


紙本論文 Printed copies
紙本論文的公開資訊在102學年度以後相對較為完整。如果需要查詢101學年度以前的紙本論文公開資訊,請聯繫圖資處紙本論文服務櫃台。如有不便之處敬請見諒。
開放時間 available 已公開 available

QR Code