- 學位論文
歐盟CBAM與美國CCA對台灣企業經營影響之探討
Impacts of the European Union’s Carbon Border Adjustment Mechanism and the United States’ Climate Change Act on the Operations of Taiwanese Businesses
摘要
本文將針對CBAM、CCA、台灣氣候變遷因應法以及全球ESG永續趨勢四類議題（底下簡稱碳稅與淨零趨勢)等對台灣企業經營的影響進行深度的分析，並嘗試提出對台灣企業的可能影響與因應對策，期待經由本文的研究，對台灣的企業經營能有所參考之裨益。 經由上述的研究後，本文提出下列主要研究發現： 壹、CBAM與CCA的主要差異如下： 一、CBAM訂有減免規則，但CCA則沒有減免規則。 二、美國正式課徵碳邊界關稅的時程較早。 三、美國境內外產品一體適用。 四、課稅金額不同。 五、課徵的產業別不同：CBAM目前針對底下九大產業課徵水泥、鋼鐵、鋁、肥料、電力產品、有機化學品、塑料、氫與氨等共九大類產業；而CCA則針對能源密集型的原始產品，包括石化燃料、石化產品、水泥、鋼鐵、鋁、玻璃等。 貳、本研究之主要問卷發現： 一、針對碳稅與淨零趨勢，八位專家均認為：針對碳稅與淨零趨勢，台灣政府準備尚有努力的空間，以協助台灣企業。 二、多數專家均認為： (一).針對14064即機構溫室氣體盤查給予輔導與補助。 (二).針對14067即產品碳足跡給予輔導與補助。 (三).工業局給予相關的講座與輔導。 (四).台灣的電力碳排係數太高相關於南韓、日本與歐盟等沒有競爭力。 (五).碳盤查等專業人才缺乏。 (六).碳盤查驗證機構太少。 (七).碳盤查驗證費用太昂貴。 (八).對TCFD極為不熟悉，而主管機關列為必要項目。
並列摘要
This paper presents an in-depth analysis of the impacts of four developments-namely the European Union's Carbon Border Adjustment Mechanism (CBAM), the United States' Climate Change Act (CCA), Taiwan's Climate Change Response Act, and global Environmental, Social, and Governance (ESG) sustainability trends (hereinafter referred to as carbon taxation and net-zero trends)-on the operations of Taiwanese businesses. In addition, the researchers proposed possible impacts and coping strategies related to these developments for Taiwanese corporations. The study results may serve as referential information that benefits Taiwanese businesses by enhancing their business operations. This paper highlights the following main research findings: 1. The main differences between the CBAM and CCA are described as follows: (1). The CBAM has established reduction and exemption rules, whereas the CCA does not set reduction and exemption rules. (2). The United States has a relatively early timeline for formally imposing carbon border taxes. (3). The same rules apply to products both inside and outside of the United States. (4). The taxation amounts differ. (5). The industries subject to taxation differ: The CBAM currently imposes taxes on nine major industries, namely cement, steel, aluminum, fertilizers, electrical products, organic chemicals, plastics, hydrogen, and ammonia. By contrast, the CCA focuses on energy-intensive primary products, including petrochemical fuels, petrochemical products, cement, steel, aluminum, and glass. 2. The main findings of the administered questionnaire are described as follows: (1). Regarding carbon taxation and net-zero trends, a panel of eight experts unanimously agreed that further room for improvement exists in Taiwan's governmental preparation to assist Taiwanese businesses in addressing carbon taxation and achieving net-zero goals. (2). Most of the eight experts agreed on the importance of the following points: A. Providing guidance and subsidies for institution-level greenhouse gas inventories under ISO 14064. B. Providing guidance and subsidies for product carbon footprint under ISO 14067. C. The Industrial Bureau should provide relevant lectures and guidance. D. Taiwan's high carbon intensity in electricity is not competitive compared with those in South Korea, Japan, and the European Union. E. Carbon inventories lack professionals. F. The number of verification institutions for carbon inventories is insufficient. G. The cost of carbon inventory verification is excessively high. H. A lack of familiarity with the Task Force on Climate-Related Financial Disclosures, which is listed as a compulsory item by the competent authorities.