摘要
溫室氣體排放造成的全球暖化、氣候變遷是目前全世界亟需努力解決的問題，其中，有關使用能源所排放的二氧化碳排放該如何具體且有效率的減少，是全球最積極討論的議題，也是COP26所訂定2050邁向淨零碳排的重要目標。聯合國在2015年提出2030永續發展目標（SDGs），計有17項永續發展目標，藉此引導政府、企業、民眾，透過決策與行動，一起努力達到永續發展。因此，永續發展已經不再是口號，而是近代人類對未來最重要的努力方向。環境保護、社會責任、公司治理（ESG）是指3個大面向的指標，已成為國內企業轉型新顯學；想要評斷一間公司的好壞，除了用財務報表評估外，更可藉由ESG來判斷其是否值得投資。企業社會責任（CSR）係指企業除了要替股東創造更大的利益之外，還要兼顧所有相關利害關係人的權益，涵括的領域除了包括ESG所指的「環境保護」、「社會責任」與「公司治理」外，還包括了一項「企業承諾」。CSR是企業永續經營的概念，ESG是實踐CSR原則，並用來評估一家企業的永續發展指標，與作為投資市場的評斷標準，而SDGs是列出永續發展的細項目標，並共同執行。本篇研究報告，首先闡述氣候變遷推進淨零轉型及驅動永續發展；其次探討百年石化業已啟動的減碳革命，未來30年，石化產業的轉型之路，將因新能源、新製程、新商業模式改寫產業生態，啟動新一波淘汰賽；最後綜述全球碳稅與碳交易推動情形、企業ESG的發展趨勢，以及各國淨零碳排的做法，期盼作為臺灣在實現淨零轉型關鍵時刻的重要參考依據。
並列摘要
Global warming and climate change caused by greenhouse gas emissions are problems that the world needs to solve urgently. Among them, the concrete and efficient reduction of carbon dioxide emissions from the use of energy is the most actively discussed topic in the world. It is also an important goal set by COP26 to move towards net-zero carbon emissions by 2050.In 2015, the United Nations proposed the 2030 Sustainable Development Goals (SDGs), with 17 sustainable development goals, to guide the government, enterprises, and the public to work together to achieve sustainable development through decision-making and action. Therefore, sustainable development is no longer a slogan, but the most important direction for the future of mankind. Environmental protection, social responsibility, and corporate governance (ESG) are three major indicators, which have become new phenomena in the transformation of domestic enterprises. In fact, if you want to judge the quality of a company, in addition to evaluating its financial statements, you can also use them to decide if it's worth investing in. Corporate Social Responsibility (CSR) means that in addition to creating greater benefits for shareholders, an enterprise must also take into account the rights and interests of all relevant stakeholders. In addition to the ＂environmental protection＂, ＂social responsibility＂ and ＂corporate governance＂ referred to by ESG, the areas covered by CSR also include a ＂corporate commitment＂. CSR is the concept of sustainable management of enterprises. ESG is the practice of CSR principles, and is used to evaluate a company's sustainable development indicators, and as a judgment standard for the investment market, and SDGs are to list the detailed goals of sustainable development and implement them together. This research report first expounds that climate change promotes net-zero transition and drives sustainable development, and then discusses that the century-old petrochemical industry will start a carbon reduction revolution. In the next 30 years, the transformation of the petrochemical industry will rewrite the industrial ecology due to new energy, new processes, and new business models, and start a new wave of knock-out competitions. Finally, it summarizes the promotion of global carbon tax and carbon trading, the trend of corporate ESG, and the practice of net-zero carbon emissions in various countries. It is hoped that this report can serve as an important reference for Taiwan at the critical moment of achieving net-zero transition.
參考文獻
延伸閱讀
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