碳排放管制對台灣高科技出口產業之影響及因應對策

摘要本文之研究動機起因於台灣並非聯合國之一員，不受《聯合國氣候變化綱要公約》之管制，儘管台灣因國際地位與身分之關係無法簽署氣候公約，但台灣政府仍已於2015年通過《溫室氣體減量及管理法》，並訂出於2050年會將溫室氣體排放量，減少到相對於2005年水準之50%的長期溫室氣體減量目標，並承諾產生台灣之自主貢獻計畫，然而，相較於其他已經提出自主貢獻計畫、推行綠色氣候治理計畫、並設定碳中和、淨零排放目標等國家，台灣之減量目標執行成效卻仍相對不彰。氣候變遷的主要驅動因素是溫室效應，當溫室氣體排放覆蓋地球，地球過度暖化即會帶給人類重大之生活挑戰，並使人類面臨巨大之健康和生態系統威脅。氣候變遷常涉及科學，經濟，社會，政治議題，是人類當今面臨最複雜之全球性議題之一。氣候變遷議題不同於世界各國之間的貿易問題，主因是二氧化碳排放帶來的污染是流動的，很難區分哪個國家應該負擔終局責任，因此為減少碳汙染並有效地實現氣候危機的緩解或適應，世界各國必須共同努力和採取適當的緩解措施，以減少溫室氣體流入大氣，並積極處理二氧化碳排放問題並促進再生能源的發展。當今主要的氣候變化應對機制除了聯合國氣候變化大會（UNFCCC）和締約方會議（COP）外，尚有由歐盟或美國等主要國家制定及推行之氣候政策或機制。例如歐盟於2019年公布《歐盟綠色政綱》（European Green Deal）、2021年7月提出《55方案》（Fit for 55 Package）、《歐盟碳邊境調整機制》（Carbon Border Adjustment Mechanism, CBAM）、美國於2022年初提出《EPA 2022-2026財政年度策略計畫》、《境內外氣候危機行政命令14008號》等。主要國家越來越關注氣候變化之問題，近年來，也有許多大型跨國公司針對氣候問題以及企業永續發展保持警惕。歐盟倡議的《歐盟碳邊境調整機制》提案是目前國際上最引人關注之機制，《歐盟碳邊境調整機制》重點在於防止某些行業的碳洩漏風險，並透過進口價格徵收碳費以更準確地反映其碳含量，以符合世界貿易組織的規則和其他國際義務。進一步言之，臺灣的產業高度依賴出口貿易活動，歐盟的《歐盟碳邊境調整機制》將不可避免地影響台灣的高技出口產業。台灣政府與台灣高科技出口產業中之企業應如何避免臺灣陷入國際碳減排趨勢的困境為本文討論之重點？因此，歐盟《歐盟碳邊境調整機制》的後續發展動態將會是一個值得長期關注的議題。本文研究方法主要為文獻歸納法及比較分析法，透過資料歸納方法檢視全球碳汙染與碳排放管制機制之現況與發展脈絡，檢視《京都議定書》、《巴黎協定》之原有目標與內涵，盤點全球現有之碳排放管制機制與相關措施、整理歐盟、美國對於碳排放管制之相關機制與政策動向、台灣政府於國際淨零碳排放、碳排放管制機制之立場及現有政策、對多邊貿易議題之因應態度，透過法律及經濟之角度檢視台灣高科技出口產業如何因應出口地之碳排放管制，再進一步提出台灣政府後續可為之政策參考建議。

關鍵字

氣候變遷；氣候危機；碳排放管制；碳中和（淨零）；碳邊境調整機制（CBAM）；氣候變遷因應法；綠色供應鏈

並列摘要

Abstract The motivation for this article is that Taiwan is not a member of the United Nations (UN) and is not regulated by the UNFCCC. While Taiwan is unable to sign the United Nations Framework Convention on Climate Change, the Taiwanese government has passed the Greenhouse Gas Reduction and Management Act in 2015, setting a goal toward reducing greenhouse gas emissions to 50% levels by 2025 in comparison with the emission level in 2005, committed to voluntarily ratify said Act and produce its own Intended Nationally Determined Contribution plan. However, compared with other neighboring countries which have planned and implemented green climate governance programs, carbon neutrality, and zero emission targets, the implementation of Taiwan’s reduction goal of emissions is still not effective. The main cause of climate change is the greenhouse effect. The Greenhouse gas emissions cover the Earth. Global warming brings major life challenges to human beings and also brings huge threats to health, the nature and the ecosystem. Climate change is one of the most complex issues human bings face today and it involves not only scientific and economic issues but also social and political one. It is a global issue. The issue of climate change is different from the issue of trade between countries in the world. The main reason is that the gas and pollution caused by carbon dioxide emissions are fluid, and it is difficult to distinguish which country should bear the responsibility. Thus, in order to reduce the pollution and damage of CO2, and effectively achieve the mitigation or adaptation of the climate crisis, every country should make efforts and take suitable mitigation actions reducing the flow of heat-trapping greenhouse gases into the atmosphere, getting a handle on CO2, and promoting the development of renewable energy. In addition to the United Nations Climate Change Conferences（UNFCCC）and the Conference of the Parties (COP), the major climate change response mechanisms today include some climate change policies or mechanisms stipulated and implemented by major countries such as European Union or United States. For example, in 2019, the European Union announced the "European Green Deal", proposed the "Fit for 55 Package" in July 2021 and the European Union "Carbon Border Adjustment Mechanism, CBAM". Besides, the United States also proposed the "EPA Strategic Plan for the Fiscal Year 2022-2026" and "Administrative Order No. 14008 on the Climate Crisis at Home and Abroad", etc. in the early of 2022. The major countries pay their attention to climate change issues. In recent years, many large multinational corporations have been alert to climate issues and the sustainable development of their companies. As we know, the EU’s CBAM mechanism of carbon emission control has been well-known and conerned in the world currently. The EU’s CBAM focuses on preventing the risk of carbon leakage in certain industries, starting with aluminum, cement, iron and steel, fertilizers and electricity. Also, it is designed to ensure that the carbon contents are reflected more accurate through the import prices in order to comply with the World Trade Organization rules and other international obligations. In other words, Taiwan’s industries are highly dependent on export trade activities, the EU’s CBAM will inevitably and definitely affect Taiwan's high-tech export industry. How Taiwanese government should avoid Taiwan's high-tech export industry falling into the dilemma of the international carbon reduction trend is the key and main discussion of this article. Therefore, the follow-up development of the EU’s CBAM will be a topic worthy of long-term attention. The research methods of this article are mainly literature induction and comparative analysis. Through data induction, we examine the current status and development of global carbon pollution and carbon emission control mechanisms, review the original goals and connotations of the Kyoto Protocol and the Paris Agreement, and make an inventory. Existing global carbon emission control mechanisms and related measures, reviewing the relevant mechanisms and policy trends of the European Union and the United States on carbon emission control, the Taiwanese government’s position on international net zero carbon emissions, carbon emission control mechanisms and its current and existing policies, and the coping attitude toward multilateral trade issues. We also examine from the perspective of law and economy that how Taiwan's high-tech export industry responds to the carbon emission control in the export destination, and further proposes the policy suggestions that the Taiwanese government may refer to and follow in the future.

並列關鍵字

Climate change ； Climate crisis ； Carbon emission control ； Carbon neutrality （Net zero）； EU’s CBAM（Carbon Border Adjustment Mechanism）； Climate change response law ； Green supply chain