由於溫室氣體對地球氣候暖化之巨大且惡劣的影響，因此在歐美國家及環保
人士的心目中，一提到「二氧化碳（CO2）排放」就像是會致死的COVID-19病毒一樣，人們極力地想要撲滅它。今日「2050淨零碳排」的倡議與行動，已經是全球的主流議題，是跨國家、區域、政治、經濟及種族的複雜議題，也是不可抗拒的環保正義及世界趨勢。反觀國內，大多數人或許聽過淨零碳排、碳中和，可是它目前還沒有深入到民眾的日常生活習慣與行為之中。國內的企業大多數是中小企業，營收或製造的規模也並不是特別巨大，可是作為全球供應鏈中的一份子，這些中小企業的經營階層對淨零碳排的認識與策略與行動為何呢? 這是本研究有興趣探討的部分。

本研究先是在第二章的一、二節，對氣候變遷的科學研究數據以及國外在淨
零碳排的倡議與行動的現況做文獻探討。在文獻的探討中顯示「能源項目」是全球最大的碳排放來源，而能源的消耗又都是來自於人類在經濟及生活上的行為。譬如由於COVID-19的疫情造成工廠停工，交通運輸量銳減，2020年的全球幾個主要工業生產國家的碳排放量與2019年做比較，分別減少了15.7% ~ 1.4%。而持續的人為碳排放量增加時，很可能導致地球氣候的進一步暖化，當全球氣候系統的組成部分有了長時序的變化，也增加了對人類和生態系統不可逆轉的深層影響。想要限制氣候變遷風險，人類需要大幅度和持續地減少碳的排放量。接著在第三節，探討我國政府在「能源項目」的碳排放政策為何? 目前又採取了什麼樣的對應行動?

研究方法則是使用深度訪談法，訪談了1家太陽光電系統設備商及1家半導
體製造廠，皆是和「能源項目」有高度相關的企業做為研究母體。一家是處於上游供應端的太陽光電廠商，另一家是下游使用端的製造用戶。由於2家企業在供應鏈裡是相對的上、下游位置，面對的運營環境及內、外部壓力與條件也極不相同，因此本研究希望藉由這種企業本質上的差異化，進一步了解各企業的行動對策。訪談的研究資料也揭露了被訪談企業在受到來自國內、外客戶或營運環境變化的壓力時，企業在淨零碳排的策略、行動與成果。由於研究取材的時間與人力有其限制，很遺憾本研究未能進一步擴大研究的規模和多樣性，或許研究結果難以達到中立及平衡性的分析，祈冀各界前輩、先進予以諒解及不吝指導。

Due to the devastating impact of greenhouse gases on global warming, carbon dioxide (CO2) emissions are like the deadly COVID-19 virus that must be eradicated in the eyes of occidental countries and environmentalists. The 2050 Net Zero Carbon Emissions initiative has become a mainstream issue around the world that involves the complexities of countries, regions, politics, economies, and different races. It is an inexorable environmental justice and world trend. On the other hand, despite having heard of net zero carbon emissions or carbon neutrality, most Taiwanese people show little effort in lessening their personal impact on the environment in their daily lives. Most domestic enterprises are small and medium-sized, and neither large in the scale of revenue nor in manufacturing. This study explores how, as part of the global supply chain, these companies understand and react to net zero carbon emissions.

In this study, the first and second sections of Chapter 2 discuss the research data on climate change and the status of carbon emission initiatives and actions in foreign countries. They show that the "energy sector" is the world's largest source of carbon emissions, and energy consumption stems from human economic and life behaviors. For example, during the COVID-19 pandemic in 2020, carbon emissions from several major global industrial producers due to factory shutdowns and transportation issues fell by 15.7% and 1.4%, respectively, when compared with 2019 data. The continued increase in anthropogenic carbon emissions will likely lead to further warming of the earth's climate. When the components of the global climate system undergo long-term changes, they also increase the profound and irreversible impacts on humans and ecosystems. To limit the risks of climate change, humans need to continue to significantly reduce carbon emissions. Therefore, in the third part, we discuss what the Taiwanese government's carbon emission policy is in the energy sector and what corresponding measures have been taken.

The research includes in-depth interviews with a solar system equipment provider and a semiconductor manufacturer. These two companies both employ research bases highly related to the "energy sector". One is a photovoltaic system supplier on the upstream side, and the other is a manufacturing end user on the downstream side. Since the two companies are in relative upstream and downstream positions in the supply chain, the operational environment, internal / external pressures, and conditions are also very different for both companies. Therefore, this study hopes to advance our understanding of the essential differences in the actions of each company. The research data of the interviews also revealed the companies’ strategies, actions, and results regarding net zero carbon emissions when they were under pressure from domestic and foreign customers or the changes in the operating environment. Due to the limitations of time and manpower, it is regrettable that this research has not been able to further expand in scale and diversity. It may be difficult to achieve a neutral and balanced analysis of the research results. Please be understanding and feel free to offer any insights.

1. BBC News中文，氣候變化：九張圖看懂全球變暖和你我的關係，2021年7月18，https://www.bbc.com/zhongwen/trad/science-57749347
（最後瀏覽日：2022年3月20 日）。
2. Lisa & May，韓國企業投資氫能價值鏈 到2030年投資50兆韓元，科技產業資訊室（iKonw），2021年12月6日，https://iknow.stpi.narl.org.tw/Post/Read.aspx?PostID=18558
（最後瀏覽日：2022年4月4日）。
3. The News Lens 關鍵評論，你知道台灣擁有全球看好的風力發電區嗎？，2018年10月10日，
https://www.thenewslens.com/feature/save-ourselves-and-go-green/105494（最後瀏覽日：2022年3月1日）。
4. Lisa Alexander、Simon Allen、Nathaniel L.、Bindoff、François-Marie Bréon、John A. Church、Ulrich Cubasch、Seita Emori、Piers Forster 、Pierre Friedlingstein、Nathan Gillett、Jonathan M. Gregory、Dennis L. Hartmann、Eystein Jansen、Ben Kirtman、Reto Knutti、Krishna Kumar Kanikicharla、Peter Lemke、Jochem Marotzke、Valerie Masson-Delmotte、Gerald A. Meehl、Igor I. Mokhov、朴世龙、Gian-Kasper Plattner、秦大河、Venkatachalam Ramaswamy、David Randall、Monika Rhein、Maisa Rojas、Christopher Sabine、Drew Shindell、Thomas F. Stocker、Lynne D. Talley、David G. Vaughan、谢尚平，气候变化2013-自然科学基础 决策者摘要，中国气象局，2014年5月7日，http://zwgk.cma.gov.cn/2011xzt/2014zt/20140507/2014050707/201405/t20140507_245482.html。
5. 丘德真，打造氫能超級強國 澳洲斥620億元補助業者，中央通訊社，2021年10月13日，
https://www.cna.com.tw/news/aopl/202110130079.aspx
（最後瀏覽日：2022年4月28日）。
6. 台灣電力公司，台電系統歷年裝置容量，2021年，https://www.taipower.com.tw/tc/chart/a02_%E9%9B%BB%E5%8A%9B%E4%BE%9B%E9%9C%80%E8%B3%87%E8%A8%8A_%E9%9B%BB%E6%BA%90%E9%96%8B%E7%99%BC%E8%A6%8F%E5%8A%83_%E6%AD%B7%E5%B9%B4%E8%A3%9D%E7%BD%AE%E5%AE%B9%E9%87%8F%E5%8F%8A%E7%B5%90%E6%A7%8B_.html
（最後瀏覽日：2022年4月26日）。
7. 行政院新聞稿，為邁向2025非核家園目標 推動新能源政策，2016年 9月17日，https://www.ey.gov.tw/Page/9277F759E41CCD91/c094fb4e-6c07-4a87-9435-fb97f11dde10（最後瀏覽日：2022年4月15日）。
8. 李怡璇（2004），公共投資對製造業、生產者服務業發展之關聯性研究，國立政治大學地政研究所碩士論文。
9. 林祥輝，日本政府公布「氫能基本戰略」提出2030年家庭用燃料電池530萬台、燃料電池汽車80萬輛、加氫站900座、氫氣成本30日元/Nm3等目標，經濟部能源局能源知識庫，2017年12月26日，https://km.twenergy.org.tw/Data/db_more?id=2468
（最後瀏覽日：2022年3月30日）。
10. 周英隆，談農業生質能源與減碳效果，行政院農業委員會農政與農情，2008年8月，https://www.coa.gov.tw/ws.php?id=18007 （最後瀏覽日：2022年4月22日）。
11. 金融監督管理委員會新聞稿，金管會正式啟動「上市櫃公司永續發展路徑圖」，2022年3月3號，https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202203030001&dtable=News
（最後瀏覽日：2022年4月17日）。
12. 孫晉英，從歐盟碳邊境調整機制（CBAM）談我國碳定價之研析，立法院專題研究，2021年11月9日，https://www.ly.gov.tw/Pages/Detail.aspx?nodeid=6586&pid=214805
（最後瀏覽日：2022年4月30日）。
13. 張家驥、張慶源，永續性清潔能源-生質燃料，台灣生質能技術發展協會，2018年4月10日，http://www.twbiomass.org.tw/Associations/AssociationDetail?sn=11
（最後瀏覽日：2022年5月8日）。
14. 國家發展委員會，臺灣 2050 淨零排放路徑及策略總說明，2022年3月30日，https://www.ndc.gov.tw/Content_List.aspx?n=FD76ECBAE77D9811&upn=5CE3D7B70507FB38。（最後瀏覽日：2022年4月17日）。
15. 經濟部國際合作處 綠色經濟，綠色能源的明日之星-氫能，2020年11月24日，https://www.moea.gov.tw/MNS/ietc/bulletin/Bulletin.aspx?kind=51&html=1&menu_id=33594&bull_id=8039（最後瀏覽日：2022年4月18日）。
16. 經濟部能源局，109年度我國燃料燃燒二氧化碳排放統計與分析，2021年10 月，https://www.moeaboe.gov.tw/ECW/populace/content/wHandMenuFile.ashx?file_id=8781（最後瀏覽日：2022年3月28日）。
17. 澳洲辦事處商務處，礦產資源與採礦，https://www.austrade.gov.au/local-sites/taiwan/buy-from-australia/mining （最後瀏覽日：2022年4月28日）。
18. Bert Metz, Ogunlade Davidson, Heleen de Coninck, Manuela Loos and Leo Meyer, Juan Carlos Abanades, Makoto Akai, Sally Benson , Ken Caldeira
, Heleen de Coninck, Peter Cook , Ogunlade Davidson , Richard Doctor,
James Dooley, Paul Freund, John Gale, Wolfgang Heidug, Howard Herzog,
David Keith, Marco Mazzotti, Bert Metz, Leo Meyer, Balgis Osman-Elasha,
Andrew Palmer, Riitta Pipatti, Edward Rubin, Koen Smekens, Mohammad
Soltanieh, Kelly and Thambimuthu, IPCC Special Report on Carbon Dioxide
Capture and Storage (Sep. 24, 2005), at:
https://www.ipcc.ch/site/assets/uploads/2018/03/srccs_wholereport-1.pdf.
19. Bill Gates, My New Climate Book Is Finally Here (Feb. 14, 2021), at: https://www.gatesnotes.com/Energy/My-new-climate-book-is-finally-here
(last visited: Apr. 4, 2022).
20. Climate Interactive, Climate Scoreboard, Climate-Scoreboard-Output-120519-to-Share (De. 5, 2019), at: https://img.climateinteractive.org/wp-content/uploads/2020/05/Climate-Scoreboard-Output-120519- to-share.xlsx (last visited: Mar. 5, 2022).
21. Emanuele Bianco & Herib Blanco, Green Hydrogen: A Guide to Policy Making (Nov. 2021), at: https://irena.org/publications/2020/Nov/Green-hydrogen.
22. Guloren Turan, Alex Zapantis, David Kearns, Eve Tamme, Christina Staib, Tony Zhang, Jamie Burrows, Angus Gillespie, Ian Havercroft, Dominic Rassool, Chris Consoli, Harry Liu, Global Status of CCS 2021 (Oct 13, 2021), at: https://www.globalccsinstitute.com/resources/global-status-report/37.
23. Hans-O. Pörtner, Debra C. Roberts, Helen Adams, Carolina Adler, Paulina Aldunce, Elham Ali, Rawshan Ara Begum, Richard Betts, Rachel Bezner Kerr , Robbert Biesbroek, Joern Birkmann, Kathryn Bowen , Edwin Castellanos, Gueladio Cissé, Andrew Constable, Wolfgang Cramer, David Dodman, Siri H. Eriksen, Andreas Fischlin, Matthias Garschagen, Bruce Glavovic, Elisabeth Gilmore, Marjolijn Haasnoot, Sherilee Harper, Toshihiro Hasegawa, Bronwyn Hayward, Yukiko Hirabayashi, Mark Howden, Kanungwe Kalaba, Wolfgang Kiessling, Rodel Lasco, Judy Lawrence, Maria Fernanda Lemos, Robert Lempert, Debora Ley, Tabea Lissner, Salvador Lluch-Cota, Sina Loeschke, Simone Lucatello, Yong Luo, Brendan Mackey, Shobha Maharaj, Carlos Mendez, Katja Mintenbeck, Vincent Möller , Mariana Moncassim Vale, Mike D Morecroft, Aditi Mukherji, Michelle Mycoo, Tero Mustonen, Johanna Nalau, Andrew Okem, Jean Pierre Ometto, Camille Parmesan, Mark Pelling, Patricia Pinho, Elvira Poloczanska, Marie-Fanny Racault, Diana Reckien, Joy Pereira, Aromar Revi, Steven Rose, Roberto Sanchez-Rodriguez, E. Lisa F. Schipper, Daniela Schmidt, David Schoeman, Rajib Shaw, Chandni Singh, William Solecki, Lindsay Stringer, Adelle Thomas, Edmond Totin, Christopher Trisos, Maarten van Aalst, David Viner, Morgan Wairiu, Rachel Warren, Pius Yanda, Zelina Zaiton Ibrahim, Drafting Contributing Authors: Rita Adrian, Marlies Craig, Frode Degvold , Kristie L. Ebi, Katja Frieler, Ali Jamshed, Joanna McMillan, Reinhard Mechler, Mark New, Nick Simpson and Nicola Stevens, Climate Change 2022: Impacts, Adaptation and Vulnerability, Summary for Policymakers (Feb. 27, 2022), at: https://www.ipcc.ch/report/sixth-assessment-report-working-group-ii/.
24. International Renewable Energy Agency, History, at: https://www.irena.org/history (last visited: Apr. 1, 2022).
25. Intergovernmental Panel on Climate Change, About the IPCC, at: https://www.ipcc.ch/about/ (last visited: Mar. 2, 2022).
26. Luke Rowley, How To Avoid A Climate Disaster Summary (Apr. 6, 2021)
at: https://fourminutebooks.com/how-to-avoid-a-climate-disaster-summary/
(last visited: Apr. 25, 2022).
27. Marissa Santikarn, Angela Naneu Churie Kallhauge, Mustafa Ozgur Bozcaga, Leyla Sattler, Michael McCormick and Ana Ferran Torres.
The Climate Focus team included Darragh Conway, Leo Mongendre, Carolina
Inclan, Szymon Mikolajczyk, Lieke ‘t Gilde, Imogen Long, Felipe Bravo,
Federico De Lorenzo and Adriaan Korthuis.
, State and Trends of Carbon Pricing 2021 (2021) at: https://openknowledge.worldbank.org/bitstream/handle/10986/35620/9781464817281.pdf?sequence=12&isAllowed=y.
This is an adaptation of an original work by The World Bank. Responsibility for the views and opinions expressed in the adaptation rests solely with the author or authors of the adaptation and are not endorsed by The World Bank.
28. Martin Armstrong, Global Carbon Emissions Fall in 2020 (Oct. 16, 2020), at: https://www.statista.com/chart/23217/co2-emissions-annual-change-by-country/ (last visited: Apr. 16, 2022).
29. Organization For Economic Cooperation And Development, A Brief History, at: https://www.oecd.org/60-years/ (last visited: Apr. 18, 2022).
30. Rajendra K. Pachauri , Myles R. Allen, Vicente R. Barros, John Broome, Wolfgang Cramer, Renate Christ, John A. Church, Leon Clarke, Qin Dahe, Purnamita Dasgupta, Navroz K. Dubash, Ottmar Edenhofer, Ismail Elgizouli, Christopher B. Field, Piers Forster, Pierre Friedlingstein, Jan Fuglestvedt, Luis Gomez-Echeverri, Stephane Hallegatte, Gabriele Hegerl , Mark Howden, Kejun Jiang, Blanca Jimenez Cisneros, Vladimir Kattsov, Hoesung Lee, Katharine J. Mach, Jochem Marotzke, Michael D. Mastrandrea, Leo Meyer, Jan Minx, Yacob Mulugetta, Karen O’Brien, Michael Oppenheimer, Joy J. Pereira, Ramón Pichs-Madruga, Gian-Kasper Plattner, Hans-Otto Pörtner, Scott B. Power, Benjamin Preston, N.H. Ravindranath, Andy Reisinger, Keywan Riahi, Matilde Rusticucci, Robert Scholes, Kristin Seyboth,
Youba Sokona, Robert Stavins, Thomas F. Stocker, Petra Tschakert, Detlef van Vuuren, Jean-Pascal van Ypersele , Climate Change 2014 Synthesis Report (2014), at: https://www.ipcc.ch/report/ar5/syr/.
31. Stéphanie Bouckaert, Araceli Fernandez Pales, Christophe McGlade, Uwe Remme, Brent Wanner, Laszlo Varro, Davide D’Ambrosio, Thomas Spencer ,Thibaut Abergel , Yasmine Arsalane, Praveen Bains, Jose Miguel Bermudez Menendez,Elizabeth Connelly, Daniel Crow,
Amrita Dasgupta, Chiara Delmastro, Timothy Goodson, Alexandre Gouy,
Paul Hugues, Lilly Lee, Peter Levi, Hana Mandova, Ariane Millot, Paweł Olejarnik, Leonardo Paoli, Faidon Papadimoulis ,
Sebastian Papapanagiotou, Francesco Pavan, Apostolos Petropoulos, Ryszard Pośpiech, Leonie Staas, Jacopo Tattini, Jacob Teter,
Gianluca Tonolo, Tiffany Vass and Daniel Wetzel.
, Net Zero by 2050-A Roadmap for the Global Energy Sector (Oct. 2021), at: https://www.iea.org/reports/net-zero-by-2050.
32. The Global CCS Institute, About Us, at: https://www.globalccsinstitute.com/about/ (last visited: Apr. 15, 2022).
33. The International Energy Agency, Global CO2 Emissions Rebounded to Their Highest Level in History In 2021 (Mar. 8, 2022), at: https://www.iea.org/news/global-co2-emissions-rebounded-to-their-highest-level-in-history-in-2021 (last visited: Mar. 20, 2022).
34. The International Energy Agency, History, at: https://www.iea.org/about/history (last visited: Mar. 15, 2022).
35. World Business Council for Sustainable Development, Our History, at: https://www.wbcsd.org/Overview/Our-history (last visited: Mar. 20, 2022).
36. World Business Council for Sustainable Development, The Business
Manifesto for Climate Recovery-Summary (Nov. 3, 2021), at:
https://www.wbcsd.org/Programs/Climate-and-Energy/Resources/The- Business-Manifesto-for-Climate-Recovery.
37. World Meteorological Organization, 2020 Was One of Three Warmest Years on Record (Jan. 15, 2021), at: https://public.wmo.int/en/media/press-release/2020-was-one-of-three-warmest-years-record (last visited: Mar. 20, 2022).
38. U.S. Environmental Protection Agency, Understanding Global Warming
Potentials, at: https://www.epa.gov/ghgemissions/understanding-global-
warming-potentials (last visited: Apr. 6, 2022).