本研究聚焦於全球氣候變遷的威脅與企業達成淨零排放目標的挑戰，創新提出「企農合一」模式，旨在結合農業土壤碳匯技術與企業需求，構建一套能夠同時實現環境、經濟與社會三重效益的創新商業模式。研究採用商業模式九宮格理論，並借鑒微軟巴拿馬再造林專案的成功經驗，結合台灣農業的結構特性與政策環境，提出以土壤碳匯為核心的技術策略，並設計多方協同機制，促進企業與農民資源整合，以及碳信用交易的透明運作。此模式不僅有效降低企業碳排放成本，提升其ESG表現，還進一步改善農業生態系統，增強農民經濟收益。研究結果表明，土壤碳匯技術為台灣企業實現淨零排放目標提供了可行且具體的解決路徑，同時為農業永續轉型及政策推動提供了重要的參考依據。本研究突破了傳統的單一領域視角，成功拓展跨領域合作模式的可能性，為全球應對氣候變遷挑戰提供了一套創新的實踐框架與解決方案。

This study addresses the global challenge of climate change and the difficulties enterprises face in achieving net-zero emissions. It proposes the "Agri-Business Integration" model, which integrates agricultural soil carbon sequestration technologies with corporate needs to create a business model that delivers environmental, economic, and social benefits. Using the Business Model Canvas and learning from Microsoft's Panama reforestation project, the study designs a soil carbon sequestration strategy tailored to Taiwan's agricultural structure and policy environment. A multi-stakeholder collaboration mechanism is introduced to integrate resources between enterprises and farmers while ensuring transparent carbon credit trading. This model reduces corporate carbon costs, enhances ESG performance, and improves agricultural ecosystems and farmers' income. The findings highlight soil carbon sequestration as a feasible solution for Taiwanese enterprises to achieve net-zero targets while promoting agricultural sustainability and informing policy development. By expanding cross-sector collaboration, this research offers an innovative framework to address global climate challenges.