循環經濟國民所得帳之應用-以中鋼為例

循環經濟是國家發展重要方向，也是達成永續發展目標的終極管道，在全球資源快速耗竭之下，傳統線型經濟的發展模式受到嚴厲挑戰，台灣自然資源不足，高度依賴能資源進口，迫切需要突破資源限制，提升自有資源生產力，因此推動循環經濟刻不容緩。歐盟在2018年通過「循環經濟發展配套方案 (Circular Economy Package」，荷蘭則宣示要在2050年達到零廢棄的循環經濟國家，我國政府則宣示「要讓台灣走向循環經濟的時代」並提出「五加二」產業創新計劃，亦將「循環經濟」納入產業政策的重點項目，循環經濟儼然成為時代的顯學。循環經濟不僅只是注重環境的永續，更重要的是強調可以持續的經濟成長。本論文首先介紹循環經濟的源起及發展，並進一步分析循環及回收之間的差異性，透過介紹文獻首次由Lin (2020) 提出的「循環經濟國民所得帳」，從中闡述可持續消費及可持續投資在循環經濟國民所得帳中扮演的重要性。再則以「中國鋼鐵股份有限公司」為研究目標，經由「循環經濟國民所得帳」的分析架構，進一步評估「中國鋼鐵股份有限公司」循環產出的發展程度以及提出產官學各界可以加速合作的參考建議。

關鍵字

循環經濟；循環經濟國民所得帳；永續發展；循環產出；中國鋼鐵股份有限公司

並列摘要

To meet the present consumption without compromising the needs of future generations, it is essential for society to practice the circular economy and to promote sustainable growth (Lin 2020). The existing rationale for measuring national output and its related components was developed by Prof. Simon Kuznets, the 1971 Nobel laureate in economics. Gross domestic product (GDP) is far from perfect but is still the most widely-used measure for economic activities. Taking the UN Sustainable Development Goals (SDGs) as an example, Goal 8.1 states that the economic target is to attain at least a 7 percent annual GDP growth in the least-developed countries. The Circular Economy National Income Accounting (CENIA), an innovative analytical device first developed in Lin (2020), provides a way to assess a country’s regenerative capacity over a given time period. Within the framework, a country’s economy is considered to comprise five sectors: households, firms or businesses, the government, the foreign sector, and the sustainability sector. The sustainability sector is the novel dimension of national accounting, one drawn from the circular-economy frame of reference. To date, more and more leading corporations in the world have taken measures to promote the circular economy. As the CENIA can be readily adopted to explore the regenerative capacity of a corporation within a given time period, this thesis chooses China Steel Corporation (CSC) to thoroughly investigate whether CSC has generated a substantial level of sustainable consumption and investment as outlined in the CENIA framework.