- 學位論文
溫室氣體盤查與供應商評選準則之探討
A study of greenhouse gas assessment and supplier selection criteria
摘要
近年來因全球化、氣候變遷、能資源短缺、人口結構改變以及市場波動起伏，使得「永續發展」蔚為全球企業所共同面臨之挑戰與契機。能源與氣候變遷，是全球先進企業積極運籌帷幄的重要議題，因為它涉及未來的科技創新、成本節餘、新商機與競爭優勢。自從京都議定書於2005 年2 月16 日生效後，溫室氣體盤查是企業對於溫室氣體議題之基本因應工作。為提供企業界一個進行溫室氣體盤查的通用性標準，世界企業永續發展協會（WBCSD）與世界資源研究院（WRI）於2011 年9月公佈了一套企業溫室氣體會計與報告的標準，並獲得全球各地的企業、政府機構以及非政府組織廣泛地接受及採用。為協助定義及制定直接與間接排放源，增進透明度，並為不同型組織、不同類型氣候政策與商業目的，提供公用的工具，因此針對溫室氣體會計與報告目的定義了三種範疇(scope)，範疇一 (直接溫室氣體排放)、範疇二 (電力之間接溫室氣體排放)及範疇三 (其它間接溫室氣體排放)。若企業採用範疇三溫室氣體盤查標準，價值鏈之其他非報告公司所擁有或控制的排放，皆列入公司作業活動的結果，進而衍生未來與溫室氣體限制與成本效益相關之風險與機會。 本研究針對溫室氣體盤查、企業供應鏈(範疇三)會計與報告標準、供應商評選準則與供應商評選研究方法此四構面進行相關文獻回顧與探討，回顧過去供應商評選準則相關文獻，傳統供應商選擇著重品質、交期、成本等經濟評選準則，近年來，隨永續發展蔚為全球企業重視之議題，供應商評選標準已不僅是單純的著重於經濟評選準則，企業社會責任、生態環保、風險管理等永續發展衍生之議題已廣為各學術領域討論。相關供應商選擇文獻之評選準則多以單一層面如: 經濟層面或環保層面為研究主要構面，因此本研究欲建立考量公司溫室氣體盤查邊界擴大之衍生風險與機會，訂定具經濟、社會、環保和風險層面考量之供應商評選準則。研究中將供應商評選準則項目建立層級式架構，並進而歸納以組織層面、社會層面、環境層面、風險層面為四大主軸涵蓋二十項評選準則，藉由層級分析法(Analytic Hierarchy Process)分析評選準則之權重作為供應商評選之模型。 研究顯示供應商評選準則風險層面之「法規風險」、組織層面之「品質管理」、風險層面之「信譽風險」依次為影響供應商評選準則之主要準則。本研究鑑別傳統供應商選擇著重之經濟評選準則若在企業面臨溫室氣體盤查法規風險時之評估權重調整。
並列摘要
Green House Gas (GHG) emissions from corporate activities are gradually becoming a mainstream management issue for businesses. The GHG Protocol Scope 3 Corporate Standard launched in 2001 which has been commonly adopted by businesses, governments, and non-governmental organizations (NGOs) around the world as the international standard for developing and reporting a corporation’s overall emissions profile of their value chain activities. Through Scope 3 Corporate Standard, companies can recognize potential emissions and associated life cycle environmental risks and opportunities cover in supply chain activities. This research reviewed the previous research in four dimensions: greenhouse gas inventory, corporate supply chain (Scope 3) accounting and reporting standard, supplier selection criteria and supplier selection methodology. In traditional supplier selection method, the selection criteria focused on economic criteria such as quality, delivery and cost. Recent years, as sustainable development rising importance in global business, economic criteria is no longer the only selection principle for companies. Academic institutes and researchers are gradually aware of recognition issues and practices in corporate social reasonability, environmental friendly and risk management. In the earlier study mostly manage supplier selection problem in single level, for example, economic level or environmental level. For instance, in consideration of greenhouse gas inventory associated risks and opportunities cover in supply chain activities, this research proposes four dimensions supplier selection framework integrated organizational level, social level, environmental level and risk level into supplier selection principle consist of twenty sub-criteria applying Analytic Hierarchy Process (AHP) to analyze the weights of the multi-criteria decision-making factors designed for supplier selection. This study found the regulatory risk, quality and reputation are the three most important supplier selection criteria. This research discovers when corporations encounter greenhouse gas regulations and standards, corporations will adjust the weights of the traditional economic criteria.
參考文獻
延伸閱讀
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