環境揭露標準對公司環境風險、環境績效與財務績效之影響

The Influence of Environmental Disclosure on A Company's Environmental Risk, Environmental Performance and Financial Performance

江源翰(Yuan-Han Jiang)

指導教授 ： 郭怡君

中原大學/商學院/國際貿易研究所/碩士(2013年)

https://doi.org/10.6840/CYCU.2013.00039

摘要

氣候變化已成為近年來的一個最重要的環境議題，其中，碳相關揭露為主要關注的問題。為了幫助環保團體和學者對碳排放量進行評估，有關組織積極開發產品的碳足跡評估的準則和標準。為了應對寄予的厚望的學者，法規和消費者的環保，很多企業開始適度控制的溫室氣體。
在2011年10月，世界資源研究院(World Resources Institute, WRI)與世界企業永續發展協會(The World Business Council for Sustainable Development, WBCSD)公佈了企業價值鏈 (範疇3)會計與報告標準(Corporate Value Chain (Scope 3) Accounting and Reporting)，主要是以「溫室氣體盤查議定書(GHG Protocol)」的組織標準為發展基礎，用以提供全球一致性的溫室氣體排放量之量測標準。該標準明確規定企業在進行溫室氣體盤查時，除了範疇1與企業或產品相關的所有直接排放量以及範疇2與所採購電力、熱能、蒸汽等能源生產相關之間接排放量以外，需將範疇3之其他的間接排放量納入，亦即無論是直接或者間接的排放，整條供應鏈的所有碳排放都應做適當的估計並且在核心企業的環境報告書中揭露。供應鏈合作夥伴對於環境保護的認知不同，因此企業將需面對可能的潛再風險，若將供應商的碳排放量納入環境報告書中核心，如法律，訴訟，聲譽，實質和競爭力等風險。
本篇論文在探索企業因實行價值鏈會計與報告標準，企業所面對的環境風險和執行環境改善策略所產生的機會，對於公司的環境績效與財務績效的關係。希望能藉此讓企業得以重新審視整條供應鏈找出對環境產生重大衝擊的部分並改進，進而提升公司環境績效與財務績效。

關鍵字

環境議題 ； 企業價值鏈 ； 財務績效 ； 環境績效

並列摘要

Climate change has become the one of the most important environmental issues in recent years, by which, carbon-related disclosures is a main concern. In order to help environmental groups and academics evaluate the carbon emission, relevant organizations actively develop the assessment criteria and standards of product’s carbon footprint. To respond the expection of the environmental protection of academics, regulations and consumer, many enterprises begin to control the greenhouse gas moderately.
Corporate Value Chain (Scope3) Accounting and Reporting (WRI & WBCSD, 2011) offers a consistent measurement standard of global greenhouse gas emissions. The standard specified that greenhouse gas (GHG) does not only include all direct emissions related to enterprises or products in Scope 1, but also includes the indirect emissions related to energy production of purchasing electricity, heat, and steam in Scope 2 and other indirect emissions in Scope 3. That means whether the emission is direct or indirect, all carbon emissions in the whole supply chain should be estimated appropriately and discloursed in the environmental report of core enterprises. According to the scope 3 measurement standards, the carbon emission of suppliers should be accounted and included in the environmental report of core enterprise. The risk of regulation, litigation, reputation, logistics and competitiveness would be arised by supply chain partners whose different environmental awareness might not match the core enterprise’s environmental strategy.
This study is to explore the environmental risks the core enterprise will encounter while adopting the scope 3 of carbon assessment standard by including the emission through the value chain. In addition, the opportunities and threats of environmental risks will also be investigated to find out their relationship with company's environmental performance and financial performance. We hope to enable the enterprises to re-examine the whole supply chain to identify the major carbon emission point and environmental risk, and thus enhance the company's environmental performance and financial performance.

並列關鍵字

Environmental risk ； Supply chain ； Scope 3 emission ； Carbon footprint

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