臺灣能源期刊發行
- 創刊日期：
102年11月30日
- 發行所：
經濟部能源署
- 發行人：
游振偉
- 地址：
台北市復興北路2號13樓
- 電話：
02-2772-1370
- 執行單位：
財團法人工業技術研究院
- 地址：
新竹縣竹東鎮中興路四段195號26館
- 服務專線：
03-5916006
- 服務信箱：
- 總編輯：
王漢英胡均立
- 顧問：
王運銘童遷祥王人謙
- 執行主編：
劉子衙陳志臣
- 編輯委員：
方良吉王錫福朱家齊李堅明李叢禎林師模馬鴻文陳希立廖芳玲廖肇寧劉文獻蕭志同顧洋(依筆畫順序排列)
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臺灣能源期刊論文全文
臺灣能源期刊第7卷第2期內容
出刊日期：June, 2020
- 題目
- 企業溫室氣體管理績效探討與盤查標準改版研析
- Title
- Discussion and Analysis on the Greenhouse Gas Management Performance of Enterprises and Transfer of the Greenhouse Gas Standard
- 作者
- 呂冠霖、李育明
- Authors
- Guan-Lin Lu, Yuh-Ming Lee
- 摘要
- 為掌握臺灣地區溫室氣體排放狀況，政府持續推動企業溫室氣體盤查作業，並強化盤查結果與減量成效之合理性、公平性與一致性。環保署參酌ISO國際標準、聯合國氣候變化綱要公約UNFCCC減量機制，自2004年起逐步建立我國的溫室氣體盤查量化申報制度及查驗管理機制。本文介紹我國推動企業溫室氣體盤查、申報及查驗等管理機制，並從企業公開發行之非財務資訊揭露報告擷取相關資料，就我國2013年至2017年間之傳統工業、重工業、輕工業與服務業等企業類別，其溫室氣體排放盤查之排放情形，結果顯示不同企業之製程型態與溫室氣體排放量有密切關聯性。基於前述資料，本研究進一步應用DEA資料包絡分析法，引用不易調整、非意欲或弱可拋棄性等投入產出變數類型，並區分決策單元DMU之產業類別變數，以間距分析概念說明企業節能減碳之可行性。同時，溫室氣體盤查國際標準ISO 14064系列標準已於2018年底公告改版，本文也深入討論ISO 14064-1標準新舊版之差異，並提出企業因應ISO 14064-1標準改版之建議作法及與其他評價系統之關聯性，以提供未來企業在面對溫室氣體排放量量化與管理議題上，更具前瞻性的執行方向。
- 關鍵字
- 溫室氣體，組織型溫室氣體盤查，非財務資訊揭露報告，資料包絡分析，ISO 14064-1標準
- Abatract
- In order to grasp Taiwan's greenhouse gas emissions, the Taiwan government has been promoting the development of corporate greenhouse gas inventories and improving the rationality, fairness and consistency of the reduction results. Environmental Protection Administration (EPA) has established the greenhouse gas inventory quantification declaration system and verification management mechanism in Taiwan gradually since 2004, referring to international standards and United Nations Framework Convention on Climate Change (UNFCCC) Reduction Mechanism. This paper introduces the management mechanisms of the enterprise greenhouse gas inventory, declaration and verification in Taiwan. Also, this paper uses non-financial information disclosure reports published by companies in Taiwan to analyze the greenhouse gas emissions from 2013 to 2017 by different types of industry, such as conventional industry, light industry, light industry and service industry. The analysis result shows that there is a high correlation between process types and greenhouse gas emissions. Based on the above data, this study further applies the Data Envelopment Analysis (DEA) method, uses input-output variable types such as non-adjustable, unintended or weakly discernable, and discriminates the industrial category variables of the Decision-Making Unit (DMU), and use the concept of interval analysis to identify companies in energy conservation and carbon reduction practices. There is an urgent need for improvement strategies. In addition, ISO 14064 series have been revised and published at the end of 2018. This study discusses in depth the differences between the new edition and the earlier one. Also, we propose some coping strategies for companies in response to the revision of ISO 14064-1 and discuss the relevance with other evaluation systems. It is hoped that this paper provides enterprises with a more forward-looking implementation direction on greenhouse gas emissions quantification and management issues in the future.
- Keywords
- Inventory of Greenhouse Emission of an Organization, Greenhouse Gas Inventory, Non-financial Information Disclosure Report, Data Envelopment Analysis, ISO 14064-1 Standard