企業因應低碳經濟之碳資產管理策略

The Strategy of Carbon Asset Management on Entrepreneur Response to Low Carbon Economy

張若儀(Jo-I Chang)

指導教授 ： 李堅明

國立臺北大學/公共事務學院/自然資源與環境管理研究所/碩士(2010年)

摘要

在全球因應氣候變遷趨勢下，推動低碳經濟社會，已成為各國政府的主要施政方針。企業面臨低碳排放管制，已成為企業永續經營的重要挑戰。如何提高企業碳資產管理能力，將是企業因應低碳排放，降低經濟衝擊的重要經營策略。本研究回顧國際低碳經濟社會發展策略與經驗，比較英國PAS2050、日本及國際標準組織(ISO)最新發展的碳足跡指引，以及分析清潔發展機制最新發展方向等文獻，進而建立一個代表性廠商面臨低碳排放管制的理論模型，分析代表性企業的碳資產管理策略，獲得本研究如下發現：
1.廠商在政府推動低碳產品管制下，將提高其邊際減排成本，排擠生產資源，致生產量減少，的確會造成負面經濟衝擊效果；
2.減碳投資彈性足夠大(絕對值)於低碳投資成本彈性，是減緩低碳管制負面經濟衝擊的必要條件；
3.廠商進行碳資產開發與管理，將可減少碳管制之負面經濟衝擊，如果碳效益足夠高，可以達到經濟成長與溫室氣體排放脫鉤的現象，換言之，可以邁向低碳經濟社會。
4.CERs價格、交易成本及產品碳足跡是影響廠商碳資產開發與管理的關鍵因子，如果CERs價格愈高、交易成本愈低及產品碳足跡愈高，則廠商應增加CDM計畫開發，創造減碳效益的同時，可以促進廠商的發展。

關鍵字

低碳經濟 ； 碳足跡 ； 碳標籤 ； 清潔發展機制 ； 碳資產

並列摘要

In order to response climate change, promoting low carbon economy is the majority policies and measures by the government all over the world.Interprinues are going to face carbon limitation which will impact its competitiviness.Therefore, how to increase ability of low carbon management is the priority issues by the inteprinues. This study tries to find alow carbon and carbon asset management strategy for company, hence, this research build up a theoritic model. The results as follows: (1) In lack of carbon market, carbon limitation indeed impacts its competitiveness; (2) The elasticity of carbon reduction investment greater than the elasticity of investment cost is the necessary condition on improving effect of negative impact due to carbon constraction; (3) If carbon revenue high enough then can achieve economics growth decoupling with craon emission by the company;(4) All of CERs price, transaction cost and carbon intensity are key factors to influe the performance of carbon asset management.in the situation of high CERs price, low transaction cost and high carbon footprint then more invest CDM projects which will facility sustainable development by the company.

並列關鍵字

low carbon economy ； carbon footprint ； carbon labling ； clean development mechanism (CDM) ； carbon assest

參考文獻

British Standards Institution (BSI), Carbon Trust and Defra (2008),“How to assess the carbon footprint of goods and services”, Guide to PAS 2050, pp.9-35.

Busch T. and Volker H. Hoffmann, 2007, “Emerging carbon constraints for corporate risk management,” Ecological Economics, 62, 518–528.

IEA (2009), Key World Energy Statistics 2009.

International Organization for Standardization (2009), ISO/WD 14067-1 “Carbon footprint of products”,Part 1: Quantification.

McKinsey and Company (2009), “Pathways to a Low-Carbon Economy…Version 2 of Global Greenhouse Gas Abatement cost Curve”.