TCFD氣候實體風險評估與管理架構之建立：以機場公司為例

The Establishment of TCFD Climate-Related Physical Risk Assessment and Management Framework: The Case of Airport Company

劉憶玟(I-Wen Liu)

指導教授 ： 童慶斌

國立臺灣大學/理學院/氣候變遷與永續發展國際學位學程/碩士(2021年)

https://doi.org/10.6342/NTU202100613

摘要

隨著氣候變遷對企業的營運衝擊程度逐漸提升，企業內外部利害關係人對於氣候相關議題的資訊揭露日益重視。而「氣候相關財務揭露建議書」（Task Force on Climate-related Financial Disclosures, TCFD）成為企業面對氣候變遷風險評估之顯學。然而企業在面對氣候相關議題時，仍面臨氣候情境與相關資料及企業風險管理流程整合之挑戰。為協助企業完成氣候實體風險評估，本研究以TCFD四項核心揭露要素為主軸，包含治理、策略、風險管理、指標與目標，導入氣候調適演算法中的氣候調適六步法及氣候風險模板，並參考澳洲沿岸氣候調適決策（C-CADS）三層框架之概念，建立TCFD氣候實體風險評估架構，其中包含《細部工作指引》及《對應子工具之應用說明》，除了提供流程與工具的應用，可協助企業完整評估氣候相關風險，並建立因應氣候調適計畫，更全面性整理出應揭露之工作項目，協助企業達成TCFD建議之揭露內容。本研究邀請五位永續發展相關之專家進行深度訪談與交流，分析TCFD實務發展狀況與挑戰並整理其建議後，根據訪談結果進一步修正氣候實體風險評估架構。
最後，以機場公司作為產業案例分析，透過國內外文獻、國際報告與各家機場公司的報告書，分析TCFD氣候實體風險評估架構之實用性。另外藉由機場公司內部問卷調查結果，進行淹水風險相關因子分析，並透過小時合成模式模擬基期與未來淹水危害發生頻率之差異。經由淹水風險的實際分析與風險評估流程之整理，提升TCFD氣候實體風險評估架構於企業風險管理的應用價值，經由此架構可協助企業將氣候變遷因子納入決策中，維持永續競爭力。未來期能整合實體風險與轉型風險，並考量不同產業之特性，進一步建構出適用於各產業的氣候風險評估平台。

關鍵字

氣候實體風險評估 ； 氣候相關財務揭露 ； 企業永續 ； 企業風險管理 ； 氣候變遷調適

並列摘要

As climate change increasingly affect corporate operations, internal and external stakeholders have paid more attention to climate related disclosures. Following such a trend, the “Recommendations of the Task Force on Climate related Financial Disclosures (TCFD)” has become the main guideline for companies conducting climate related risk assessment. However, when dealing with the climate issue, companies face challenges while trying to integrate enterprise risk management process and climate change. To help corporations conduct successful climate risk assessment, this research took four core disclosure elements (Governance, Strategy, Risk Management, Metrics and Targets) as the main concept, and used Climate Change Adaptation Six Steps and Climate Risk Template to build the TCFD Climate Physical Risk Assessment Framework, including ‘Working guideline’ and ‘Sub-tools Application’. In addition to providing the guideline and tools application, this framework can also promote companies to fully assess climate-related risks, establish the adaptation plans and finish related disclosures. After building the framework, 5 corporate sustainability experts have been invited to conduct in-depth interviews. Based on the interview results, this research analyzed the development situation and challenges in TCFD and revised the risk assessment framework.
Lastly, this research used airports as an industrial case study to further analyze the practicality of the TCFD Climate Physical Risk Assessment Framework. Based on the results of the airport company’s internal questionnaire, this research analyzed the flooding risk factors and simulated the frequency of flooding risk in future by hourly precipitation generator. Through the analysis of flooding risks and the integration of risk assessment process, the application value of the risk assessment framework for enterprise risk management can be enhanced. This framework can help companies incorporate climate factors into decision-making, and maintain their sustainable competitiveness.

並列關鍵字

Climate physical risk assessment ； Task Force on Climate-related Financial Disclosures (TCFD) ； Corporate Sustainability ； Corporate Risk Management ； Climate Change Adaptation

參考文獻

1. Adams, A., Cox, A. L. (2008). Questionnaires, in-depth interviews and focus groups.

2. Airport Council International. (2020). Airport Carbon Accreditation. Retrieved from:https://www.aci-asiapac.aero/advocacy/environment/airport-carbon-accreditation

3. Airport Council International. (2020). Green Airports Recognition. Retrieved from: https://www.aci-asiapac.aero/advocacy/environment/green-airports-recognition

4. AMF. (2020). Climate Reporting in the Financial Sector: Study of the Reporting Practices of 10 French Companies Using the TCFD Framework.

5. Anderson, N. (2019). FRS Standards and Climate-Related Disclosures.