企業於全球暖化下之風險管理認知與對策研究-台灣的經驗

Research for Corporate Risk Management Awareness and Strategies under Threats of Global Warming-Taiwan’s Experience

陳昱伶(Yu-Ling Chen)

指導教授 ： 胡憲倫

國立臺北科技大學/工程學院/環境規劃與管理研究所/碩士(2006年)

https://doi.org/10.6841/NTUT.2006.00040

摘要

近年來，全球暖化議題受到國內外政府、企業與相關環保組織的高度重視，因二氧化碳排放量升高，除了對全球生態環境造成嚴重的浩劫，其實也會對企業的營運造成若干的風險。因為企業是溫室氣體主要的貢獻者，在面臨氣候變遷伴隨而來的自然衝擊（包括：天災、洪水等），以及政府為管理溫室氣體排放所訂定的規定，會產生實質損害與法規的風險；但企業若沒能符合政府的法令規定時，也會有訴訟的風險，相對的企業形象與全球競爭力會受到影響，進而面臨了商譽與競爭的風險。本研究透過國內外文獻資料與個案分析，將全球暖化風險管理對策分為「風險控管」與「社會責任」兩個構面，以及「企業風險資訊」、「企業風險管理工具與技術」、「企業溫室氣體盤查與減量」、「進行利害相關者溝通」、「企業合作與部門整合」與「企業資訊揭露」等六個面向，進而針對國內耗能較高的石化、鋼鐵、水泥、紡織與造紙等五大產業進行全球暖化下之企業風險管理對策之認知與實際作法的問卷調查。

本研究主要有五個的結論：(1)全球暖化下之五種主要的企業風險，企業認知最高的是競爭風險，其次依序為商譽風險、實質風險、法規風險，以及訴訟風險。(2)企業風險管理對策認知程度不同於實際實施情況，即謂企業對全球暖化下之風險管理對策認知程度高，但對於實際實施上則是呈現不佳的情況；(3)整體而言，台灣企業尚未瞭解到可以透過投保環境責任險，來因應此一風險；(4)台灣企業對創新與改善技術以提升能源使用效率，以及使用或採購再生能源以節省成本此兩對策之認知程度最高，且實際實施情形也相較其他風險管理對策為佳；(5)在高耗能產業中，紡織業與造紙業之風險管理對策認知與實際實施情況差異性最大，兩者對於風險管理對策認知程度皆高，但實際實施情形則是呈現不佳的情況。

根據結果，本研究建議政府單位應該瞭解與全球暖化相關的風險與對策，並輔導企業因應這些風險，且建議企業瞭解相關風險與國外企業因應此議題之作法，以作為企業因應全球暖化下風險管理執行對策時之參考。

關鍵字

全球暖化 ； 風險管理 ； 風險管理對策

並列摘要

Recently, global warming has become a highly concerned issue, because the increase of carbon dioxide (CO2) will not only result in the future catastrophe of the environment, but also bring risks to the operation of the business. As a major contributor of CO2, corporations will face different regulations imposed by governments, as well as physical damages due to climatic change. These are so-called physical risk and regulatory risk. When corporations do not confirm to the regulations, they will have litigation risk. Corresponsively, the image and competitiveness of corporations will be influenced and resulted in reputation risk and competitive risk.
According to extended literature review, this study categorized global warming risk management strategies into two dimensions and six aspects. They are risk control and social responsibility, as well as corporate risk information, risk management tools and technology, greenhouse gas inventory and reduction, communication with stakeholders, coordination and cooperation with other departments, and disclosure of corporate information. And companies of five energy-consuming industries were studied regarding the awareness and approaches of how corporations deal with risks under threat of global warming based on a questionnaire. These five industries include petrochemical industry, cement industry, steel and iron industry, textile industry, and papermaking industry.

Five conclusions were come up: (1) Competitiveness risk was the highest awareness among the five risks studied, which followed by reputation risk, physical risk, regulatory risk and litigation risk; (2) Results indicated that corporate awareness is much higher than their actual implementation; (3) Environmental insurance is not fully understood by Taiwanese companies to minimize the risk; (4) Technology innovation and improvement to enhance energy efficiency and adopt renewable energy to save cost are among the highest acceptance items of awareness and implementation; (5) There is a big inconsistency among the awareness and actual implementation for textile and papermaking industries. Both of them have high awareness on all 28 risk management strategies; however, low actual implementation.

Based on the results, it is suggested that government agencies should well understand the risks and strategies and disseminate those information to the public. Assistance and consultation should also be provided by government for corporate to response those risks. Correspondingly, corporate should not just understand related risks and strategies, but also need to learn from other leading companies abroad.

並列關鍵字

Global warming ； Risk management ； Risk management strategy

參考文獻

[57]蔣本基、顧洋、鄭耀文、林志森，「我國溫室氣體減量整體因應策略」，科學與工程技術期刊，第2卷，第1期，2006，頁1-8。

[1]Ali, F. and L. Carl, “Corporate risk management-costs and benefits”, Global finance journal, Vol.13, 2002, pp.29-38.

[3]BASF, Corporate Report, 2003.

[4]BP, Sustainability Report, 2003.

[5]Cement Association of Canada, www.cement.ca.