企業能否兼顧節能減碳與經營績效？從產業發展與環境成本角度探討

2016年11月「巴黎氣候協定」正式生效，溫室氣體排放標準規範將對企業經營環境造成衝擊，吾人須重視溫室氣體減量對企業經營績效、產業政策及環境成本所帶來之影響。探討企業基於永續經營理念，如何達成節能減碳及提升經營績效為本研究之旨趣。研究結果發現，企業溫室氣體減量與經營績效呈現正面影響效果，表示企業降低溫室氣體排放時，可同時提升其經營績效；從個別產業面觀察，鋼鐵及貿易百貨業的溫室氣體減量與經營績效則呈現負面影響效果，顯示上述產業具有高溫室氣體排放特性，企業生產管理效率有待加強；最後，將企業環境成本內部化後企業虧損家數大幅增加，顯示低溫室氣體排放將有效降低經營成本及提高獲利能力。本研究驗證溫室氣體減量可提升經營績效並落實永續經營之理念。

關鍵字

溫室氣體排放；經營績效；外部成本；永續發展；碳定價

並列摘要

The Paris Climate Agreement entered into force on 4 November 2016. Greenhouse Gas (GHG) emissions standards will affect the operation of national firms. We should pay attention to the impact of GHG reduction on business performance, industrial policy and environmental costs. In this summary, discussion bases on the concept of sustainable management, energy-saving carbon reduction and business performance improvement. How to maintain market competitiveness by doing above is the purpose of this study. The results show that the reduction in GHG improves company's business performance but not in other industries such like steel and retailing since these industries have large quantity of GHG emission and the efficiency of firm production management needs to be strengthened. Also, the domestic industrial development policy should be reviewed and follow the law. After considering environmental costs in the firm, the numbers of the firm loss increased significantly. This shows low GHG emissions level will effectively reduce operating costs and increase profitability. The results of this study suggest the reduction in GHG emissions can improve business performance and achieve sustainable development.