隨著科技的快速發展和環境的持續變化，伴隨著科技的進步，全球氣候環境的問題也日益嚴峻，全球的減碳行動及討論越來越頻繁，在這樣的背景下，台灣企業也越來越重視ESG議題，特別是在減碳及碳盤查方面的應用。隨著AI、雲端、物聯網等技術的興盛，若能有效利用資訊科技，將能加速我們實現碳中和的目標。本研究採用問卷調查法，蒐集台灣地區企業對於推行碳手印之意圖，會先參考文獻並進行交叉審查確保研究構面的定義並編製問卷，並使用李克特五點量表進行評估，最後共蒐集170份有效樣本。而本研究之目的旨在探討組織的綠色智慧資本對科技賦能碳手印推行的影響，以確保企業在減碳及幫助其他利害關係人的減碳行為上取得成功，最終本研究結果表明，所有智慧資本對於綠色科技吸收力都有顯著影響，而僅有關係資本會對科技賦能碳手印推行意圖有顯著影響。目前為止，碳足跡相關的研究已逐漸普及，但碳手印相關的研究仍十分有限，本研究基於綠色智慧資本理論，利用問卷調查法探討企業在推行碳手印意圖上的影響。本研究在學術上填補了碳手印相關研究的空白，並拓展了智慧資本理論的應用範圍，特別是在綠色智慧資本和綠色科技吸收力對科技賦能碳手印推行意圖影響方面的探索。

In the face of rapidly advancing technology and ongoing environmental changes, global climate issues have escalated in severity. This development has spurred an increase in global carbon reduction initiatives and discussions. Against this backdrop, enterprises in Taiwan are increasingly focusing on ESG issues, particularly in the realms of carbon reduction and carbon accounting. The emergence of AI, cloud computing, and the Internet of Things provides a significant opportunity to leverage information technology effectively, thereby accelerating the pursuit of carbon neutrality. This study utilizes a questionnaire survey method to gather data on the intentions of Taiwanese enterprises regarding the implementation of carbon handprints. The research constructs were initially grounded in literature and subjected to cross-validation to ensure definitional accuracy. Utilizing a Likert five-point scale, the survey collected 170 valid responses. The primary objective of this research is to explore the impact of organizational green intellectual capital on the deployment of technology-enabled carbon handprints, with a focus on ensuring that enterprises successfully reduce their own carbon emissions as well as assist other stakeholders in their carbon reduction efforts. Although carbon footprint research has become increasingly prevalent, studies focused on carbon handprints remain limited. Grounded in green intellectual capital theory, this investigation employs a questionnaire survey to examine the influence on enterprises' intentions to implement carbon handprints. This study contributes to the academic field by filling the research gap concerning carbon handprints and broadening the application of intellectual capital theory. It specifically investigates the influence of green intellectual capital and green technology absorptive capacity on the intentions to implement technology-enabled carbon handprints.

論文審定書 i
摘要 ii
Abstract iii
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機 4
第三節 研究問題與目的 6
第四節 研究流程 7
第二章 文獻探討 8
第一節 碳手印 8
第二節 綠色科技吸收能力 12
第三節 綠色智慧資本 15
第三章 研究架構與方法 25
第一節 研究模型 25
第二節 研究假說 26
第三節 研究方法 32
第四章 資料分析結果 42
第一節 資料結構與敘述統計分析 42
第二節 測量模式分析 48
第三節 研究假說檢定 58
第五章 結論與建議 61
第一節 研究結論與討論 61
第二節 學術貢獻 62
第三節 實務貢獻 63
第四節 研究限制與未來研究方向 64
參考文獻 66
附錄 研究正式問卷 77

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