企業自願性碳揭露策略之研究－以台積電、友達和宏碁企業為例

Study on Corporate Voluntary Carbon Disclosure Strategy－Taiwan Semiconductor Manufacturing Company, AU Optronics and Acer Inc.

林盈孜(Lin Yin-Tzu)

指導教授 ： 梁玲菁 博士

國立臺北大學/商學院/合作經濟學系/碩士(2009年)

摘要

IPCC 指出溫室氣體是造成全球暖化的主因，工業發展是主要排放源，故社會起而要求企業揭露碳排放資訊。本研究依 Solomon and Lewis (2002) 提出企業自願性碳揭露動機有四：市場動機、政治動機、社會動機和企業社會責任動機，Erlandsson and Tillman (2009) 認為自願性碳揭露的品質受到企業特性與外部責信壓力影響，而一套完整地碳揭露計畫應包含哲學觀、策略性和戰術性三個層級的策略規劃流程。利用 Martin (2002) 的道德矩陣，可評估碳揭露策略規劃的行動方案於四象限之屬性：策略區、結構區、選擇區和適法區，檢驗碳揭露之品質。
為減緩溫室氣體對氣候變遷的危害，國際非營利組織陸續啟動「溫室氣體減量計畫」，包含「碳揭露專案」、「供應鏈領導力聯盟」、「綠色和平組織」和「碳標籤」等行動，誘發企業自願性規劃溫室氣體減量策略，以符合社會期待與創造競爭優勢。
臺灣企業自願性碳揭露行動，來自於資訊通訊技術產業的強勢領導。因此，本研究選取台積電、友達和宏碁三家標竿企業，透過環境相關報告與深度訪談進行個案分析，分別探討國際「碳揭露專案」對企業碳揭露策略規劃之影響，企業自願性碳揭露動機、影響碳揭露品質之因素及其利基，以及溫室氣體減量政策與配套措施對企業之影響。
經理論與實證研究發現，臺灣氣候政策藍圖未明，企業自願性碳揭露基於品德因素，有助於創造競爭優勢與聲譽效果。然而，標竿企業的碳揭露行動方案多落於選擇區，顯示策略領導有方卻創新不足，故必須發展一套屬於臺灣企業碳揭露策略規劃之可行模式，引進創業投資事業、金融機構等民間資金，及非營利組織的監督與輔導功能，彰顯政策推廣的效果。

關鍵字

碳揭露 ； 環境策略規劃 ； 道德矩陣

並列摘要

Intergovernmental Panel on Climate Change (IPCC) points out that Greenhouse Gas (GHG) is the main cause for global warming and it mainly comes from industrial development, therefore, people ask enterprises for information about carbon disclosure. This research bases on four motives for Corporate Voluntary Carbon Disclosure published by Solomon and Lewis in 2002. The four motives are market, policy, social and corporate social responsibility. Erlandsson and Tillman (2009) mention that corporate voluntary carbon disclosure is affected by the pressures from corporate feature and external accountability. A complete carbon disclosure project includes three strategic planning processes belonging to different levels which are philosophical, strategic and tactic. Martin’s moral matrix is able to evaluate which characteristics in the fourth quadrant the action plan of strategic planning process of carbon disclosure project is categorized. The characteristics are strategic, structure, choice and compliance.
In order to alleviate the harms to the climate from greenhouse gas, international non-profit organizations stage by stage start the plans for decreasing greenhouse gas, including Carbon Disclosure Project (CDP), Supply Chain Leadership Collaboration (SCLC), Greenpeace and Carbon label. They inspire enterprises to voluntarily invent plans for the decrease of greenhouse gas to cater people’s expectations and create competitive advantages.
The actions of Corporate Voluntary Carbon Disclosure in Taiwan are led by Information and Communication Technologies industry (ICT), therefore, the data of this research is from Taiwan Semiconductor Manufacturing Company (TSMC), AU Optronics (AUO) and Acer Inc (Acer), top three ICT enterprises in Taiwan. Through the report of surrounding environments and profound interviews, case studies aim at how Carbon Disclosure Project (CDP) puts effects on the disclosure projects of these enterprises, how the incentives of Corporate Voluntary Carbon Disclosure on the quality of carbon disclosure, and how the climate policy on the enterprises.
Based on the theory and evidence, it shows that Corporate Voluntary Carbon Disclosure is helpful for competitive advantage and reputation effect with certain moral elements while the climate policy in Taiwan is quite unpredictable. However, most of the leading enterprises’ plans of disclosure actions belong to the “choice” characteristic. That means the leading policy actually works but somehow lacks innovation. In conclusion, the development of a feasible model of Corporate Voluntary Carbon Disclosure exclusively designed for Taiwan is able to bring in civil capitals from Corporate Venture Capital and financial institutions and the supervision and assistance of non-profitable organizations, manifesting the outcome of policy propaganda.

並列關鍵字

carbon disclosure ； environmental strategic planning ； ethic matrix

參考文獻

19. 張四立 (2005)，〈台灣永續能源發展與溫室氣體減量的決策分析〉，《經濟前瞻》，第 99 期，頁 60-63，臺北市，中華經濟研究院圖書。

23. 黃義俊、高明瑞 (2003)，〈以利害關係人為前因之綠色創新的採行與組織環境績效關係之實證研究〉，《管理評論》，第 22(3) 期，頁 91-121。

26. 趙沛俊 (2004)，《企業環境績效與環境揭露程度關連性之研究》，東吳大學會計學系碩士論文，臺北市。

28. 鄭傑珊 (2003)，《企業環境資訊影響因素探討》，東吳大學會計學系碩士論文，臺北市。

29. 廖以雯 (2005)，《企業揭露環境資訊動機之研究》，東吳大學會計學系碩士論文，臺北市。