水泥產業因其製程特性和能源使用，碳排放量高達全球總排放量約7%，被定義為高污染排放的產業之一。雖後續致力藉由使用替代燃料等措施積極脫碳，但適逢新冠疫情及烏俄戰爭，世界各國都缺能源，在使用替代燃料的成本上也產生了些微不同的情境。加上歐盟將在2023年10月起逐步實施「碳邊境調整機制」，將致使五大受管制產品之一的水泥業增加碳排放的成本壓力，迫使水泥業在替代燃料使用上須尋出更高適化之因應策略。
本論文將聚焦在水泥業使用替代燃料時將面臨的減碳挑戰：首先，在需要使用大量燃料之製程情況下，必須考量供應量是否具持續性；其次為價格誘因，若使用替代燃料導致成本過高，將削弱經濟效益的可行性；第三為減碳之配套方案，對水泥業者來說須具有激勵性。在本研究中，將透過木顆粒與煤炭之間的熱值比換算方式，推算出替代燃料在使用上的損益兩平點。並也提供了此兩種燃料在不同混燒比例情境下之損益兩平點觀察方式，以協助水泥業者善用經濟槓桿效益。
同時，在全球替代燃料供應量的推估情境下，發現全球替代燃料供應量將呈現短缺之挑戰現況，建議水泥業者應提前部署對應策略。最後也針對碳權買賣進行分析，證實政府若能完善碳交易市場，不但能協助企業將碳權交易的收入認列資產，以幫助企業在致力實現淨零轉型時能抵銷「綠色溢價」的成本，並且能兼具激勵企業提升減碳之動力。台灣現階段尚缺乏碳權買賣機制，僅靠碳稅對CO2排放徵收碳稅，對國內產業競爭力及全球減碳目標將形成負面影響。若未來經濟受衝擊之情境發生，將導致國內業者由於缺乏碳權配套措施而處於劣勢，並且也間接讓進口產品因增加運輸碳足跡而對全球減碳目標及台灣的環境帶來衝擊。

The cement industry is one of the industries defined as high-polluting due to its production characteristics and energy use, with carbon emissions accounting for approximately 7% of total global emissions. Although efforts have been made to decarbonize through measures such as using alternative fuels, the COVID-19 pandemic and the Russo-Ukraine War have created different scenarios where countries face energy shortages, leading to varying fuel costs. In addition, the EU will begin implementing a “carbon border tax” in 2023, increasing the cost pressure for the cement industry, as it is one of the five regulated products. This will force the cement industry to find more precise response strategies for using alternative fuels.
The paper focuses on the cement industry's decarbonization challenges when using alternative fuels. Firstly, the sustainability of the supply must be considered. Secondly, the price incentives must be considered as the feasibility of economic benefits, this will be weakened if using alternative fuels results in high costs. Thirdly, a decarbonization package plan must be implemented to incentivize cement producers. In this study, the breakeven point of alternative fuels in terms of their usage will be calculated through the heat value ratio between wood pellets and coal. Moreover, observation methods for the breakeven points of these two fuels under different co-combustion scenarios are provided, aiming to assist cement industry operators in maximizing economic leverage benefits.
In addition, it was found that the global supply of alternative fuels is expected to face a shortage challenge, and it is recommended that cement producers deploy corresponding strategies in advance. An analysis was conducted on carbon trading at the end of this paper to confirm if the government can improve the carbon trading market, it will not only assist enterprises in recognizing carbon trading revenue as assets to offset the costs of “green premiums” while striving for net-zero transformation but also provide incentives for companies to enhance their motivation for carbon reduction. Taiwan currently lacks a carbon trading mechanism and relies solely on carbon taxes imposed on CO2 emissions. This approach will harm domestic industrial competitiveness and global decarbonization goals. Suppose an economic downturn occurs in the future without a carbon trading mechanism in Taiwan, it will put domestic industry at a disadvantage due to the lack of carbon trading measures, and it will also indirectly impact global decarbonization goals and the environment in Taiwan by increasing the carbon footprint of imported products during transportation.

一、 中文部分
1. 啟峰(2021), 水泥業能源效率分析，工業技術研究院
2. 張瓊芬和張家驥，固體再生燃料現況與展望
3. 產業價值鏈資訊平台，水泥產業鏈簡介
二、 英文部分
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三、網路資源
1. CBAM Certificates - Emissions-EUETS.com. (2022). Emissions-Euets.com.
2. Carbon Pricing Dashboard | Up-to-date overview of carbon pricing initiatives. (2022).
3. Cement Market Size, Share | Global Industry Trends, 2021-2028. (n.d.).
4. ICAO Carbon Emissions Calculator
5. IEA (2022), Cement-Analysis-IEA