CBAM對企業減少碳排放與競爭力之影響-以台灣鋼鐵扣件為例

隨著全球對氣候變遷的關注增加，各國政府推動淨零排放政策，要求企業積極減碳。2022年12月，歐盟針對碳邊界調整機制(CBAM)達成協議，並於2023年推出全球首個針對溫室氣體排放的貿易規範。而企業需要減少環境影響並提升競爭力。本研究以台灣鋼鐵扣件行業為例，探討CBAM對企業減碳和競爭力的影響。採問卷調查方式，收集了79份問卷。研究發現規模較大的公司，其認知度愈高，也愈有能力可執行碳管理計畫及企業減碳計畫。迴歸分析發現鋼鐵扣件廠商碳盤查認知愈高，愈在意碳管理計畫，則該公司較會落實減碳計畫，以提升企業競爭力。研究結果顯示，雖然企業普遍認識到CBAM對未來出口的影響及減碳計畫的重要性，但仍面臨許多現實挑戰。關鍵字：CBAM、碳盤查認知、碳管理計畫、企業減碳計畫、企業競爭力

關鍵字

CBAM ；碳盤查認知；碳管理計畫；企業減碳計畫；企業競爭力

並列摘要

As global attention to climate change increases, governments worldwide are promoting net-zero emission policies, urging companies to actively reduce carbon emissions. In December 2022, the European Union reached an agreement on the Carbon Border Adjustment Mechanism (CBAM), and in 2023, it launched the world's first trade regulation targeting greenhouse gas emissions. Companies need to reduce their environmental impact and enhance their competitiveness. This study examines the impact of CBAM on carbon reduction and competitiveness in the Taiwanese steel fastener industry. Through a questionnaire survey, 79 responses were collected. The study found that larger companies have higher awareness and are more capable of implementing carbon management and reduction plans. Regression analysis revealed that the higher the awareness of carbon inventory among steel fastener manufacturers, the more they value carbon management plans, leading to better implementation of carbon reduction plans and enhanced competitiveness. The study's findings indicate that while companies generally recognize the impact of CBAM on future exports and the importance of carbon reduction plans, they still face many practical challenges. Keywords: CBAM, carbon inventory awareness, carbon management plan, corporate carbon reduction plan, business competitiveness