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研究生:鐘偉誠
研究生(外文):Wei-cheng Chung
論文名稱:綠色供應鏈碳足跡管理之探索性個案研究
論文名稱(外文):An Exploratory Study of Carbon Footprint Management - Cases in Green Supply Chain
指導教授:蘇雄義蘇雄義引用關係
學位類別:碩士
校院名稱:東吳大學
系所名稱:企業管理學系
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2011
畢業學年度:99
語文別:中文
論文頁數:86
中文關鍵詞:全球暖化碳足跡管理綠色供應鏈價值流程分析
外文關鍵詞:Global WarmingCarbon Footprint ManagementGreen Supply ChainValue Stream Mapping
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環境問題已是全球企業亟需面對的主要課題,特別是全球暖化,許多國外領先的企業早已承諾進行對環境更友善的改善工作,並開始推展許多碳足跡管理的工作,減少碳足跡排放量及能源使用的浪費。除此之外,國外企業更推行了供應鏈上的碳足跡管理工作,進行許多綠色供應鏈的改造,超越了一般個別組織內部的碳足跡管理觀點,如此將不僅對地球環境有幫助,也更加提升企業形象、顧客忠誠、減少浪費,使企業自身獲得更大的助益。
但鑒於國內企業在碳足跡管理的議題上,大多處於觀望與保守的態度,甚至對於碳足跡管理此一新興議題之掌握相當有限,不知道該如何進行碳足跡管理。因此本研究採用個案研究法,首先系統性探討了一系列碳足跡管理相關的文獻,並以文獻為基礎發展出「企業導入碳足跡管理觀念性分析模式」,接著以此模式分析國外推動碳足跡管理實務的標竿個案,歸納個案分析結果後,發現國外企業(1)推動碳足跡管理時包含各種企業規模、業務型態與產業類別;(2)導入碳足跡管理的動機包含了主動性因素,並非被動性的法規限制與成本壓力;(3)碳足跡改善則包含許多間接性減排及碳補償的方法;另外(4)其改善範疇更涉及全產品生命週期(5)其改善後的績效水準包含了財務、內部作業、顧客、學習與成長等內外部績效。
藉此本研究進一步提出「一般性碳足跡管理架構」,並以國內企業實例,探討如何採用此一架構,並輔以價值流程分析作為碳足跡管理改善的主要工具,以對「一般性碳足跡管理架構」應用及實際進行碳足跡管理改善時有所瞭解。本研究重要結論與發現如下:
一、提出「一般性碳足跡管理架構」作為碳足跡管理之原則架構
此架構適用於各種產業類別、業務型態與組織規模之企業,且可應用於供應鏈碳足跡之管理,並非侷限於傳統組織內的碳足跡管理,另外此架構亦符合企業經營環境開放性與動態之觀點。
二、價值流程分析為進行碳足跡改善的有力工具
本研究透過價值流程分析(VSM)探討雙方在保修作業上的工作流與資訊流,尋找作業瓶頸點,尤其是在跨越雙方企業邊界時的問題,其找出可以進行碳足跡改善的機會點,藉此本研究順利找出了雙方個案公司潛在的間接性減排方案,順暢銜接雙方企業的作業流程,以減少雙方互動過程中不必要的碳足跡排放。
以上研究結論與發現提供了國內企業與研究人員在推行碳足跡管理時的參考與指引。除此之外,本研究並認為價值流程分析也是碳足跡管理改善的有用工具,可協助企業與研究人員啟發更多顯著的碳足跡改善機會。
然而本研究存在一些限制與缺陷,未來後續研究可針對國內更多企業以此架構進行實證研究,探討「一般性碳足跡管理架構」推行後改善成效應該採用的績效尺度與水準,以及找尋更多企業的完整案例與實證資料,使此一架構的內容更趨完備。除此之外,亦可將價值流程分析導入更多碳足跡改善的企業實例中,以驗證價值流程分析是否確實為碳足跡改善的有力工具,同時也可能獲得許多應用性的結論。
Environmental issues have become the major challenge in the business community around the world, especially on the Global Warming issue. Many leading companies in the world have launched remarkable Carbon Footprint Management programs inside their organizations to minimize impacts on environment and energy waste. Moreover, they have even worked on the management of the carbon footprints in their entire supply chain. All of this shows that these leading companies have committed to actively become green supply chain leaders to face environment friendly. The result not only helps the Earth we live, but also help companies to reduce costs, improve corporate image, and customer loyalty, et al.
However, a lot of domestic companies hold the passive attitude to Carbon Footprint Management issues. Even because Carbon Footprint Management is the emerging issue, they almost don't know how to launch Carbon Footprint Management. Therefore, this study discuss systematically the literature related to the management of Carbon Footprint, and develop the “Conceptual Analysis Model of Carbon Footprint Management” based on literature, then utilize this model to analyze several notable business cases of Carbon Footprint Management. Eventually this study induce these result, and find these business cases reveal: (1) including a variety of firm size, business type and industry, (2) active motivation to Carbon Footprint Management, (3) including a lot of indirect emissions reduction and carbon offsetting, (4) the scope of Carbon Footprint Management includes entire life cycle, (5) the performance level of Carbon Footprint Management includes financial, internal process, customer, learning and growth.
Hereby, this study model and bring up the “General Management Framework of Carbon Footprint”, meanwhile elaborate how to use this framework to launch Carbon Footprint Management and combine VSM(Value Stream Mapping) through a domestic business case to improve feasibility of this framework. The conclusions and findings are as below:
1. Bring up “General Management Framework of Carbon Footprint” as the principle of Carbon Footprint Management
This framework applies to a variety of firm size, business type and industry. Besides, it applies to Carbon Footprint Management in supply chain, and it conforms to actual business environment in view of openness and dynamic.
2. VSM a useful tool to Carbon Footprint Management
This study found out the potential improvements to indirect emissions reduction through introducing VSM into Carbon Footprint Management framework. This helps both companies to lower carbon emissions.
The conclusions and findings as above provide the principle and basis for domestic companies or researchers to understand and launch Carbon Footprint Management programs. Moreover, This Study considers VSM a useful tool to Carbon Footprint Management, and this tool could inspire more potential improvements to carbon emissions reduction.
But there are some drawbacks and limits in this study, in the future, “General Management Framework of Carbon Footprint” could apply to more actual business cases empirically, and develop the contents and performance measurement of this framework to make it more complete. Besides, VSM also apply to more companies they want to make significant improvement in Carbon emission, so as to verify the effectiveness, meanwhile discover the applied conclusion.
目錄
第一章 緒論1
第一節 研究背景與動機1
第二節 研究目的3
第三節 研究架構與流程4
第二章 文獻探討6
第一節 永續發展與企業社會責任6
第二節 綠色供應鏈11
第三節 生命週期評估法18
第四節 碳足跡管理22
第五節 精實與價值流程分析28
第六節 小結31
第三章 研究方法32
第一節 研究設計32
第二節 次級個案資料的範疇與蒐集32
第三節 個案分析工具33
第四節 分析架構與流程36
第四章 個案分析與討論37
第一節 個案介紹與分析37
第二節 跨個案綜合分析與一般性碳足跡管理架構發展56
第五章 碳足跡管理架構應用實例60
第一節 個案公司簡介60
第二節 個案公司作業模式分析64
第三節 個案公司碳足跡管理之探討70
第六章 研究結論與建議77
第一節 研究結論77
第二節 研究限制與未來發展78
參考文獻80

表目錄
表2-1-1、CSR關鍵的五大分類面向7
表2-2-1、促成綠色供應鏈的關鍵因素12
表2-2-2、環境永續的商業價值主張15
表2-2-3、環境基礎的績效指標17
表2-3-1、程序基礎與經濟投入產出基礎的LCA之比較20
表4-1-1、個案資料描述及來源37
表4-1-1、個案資料描述及來源(續)38
表4-2-1、個案分析結果彙整一覽表56
表5-1-1、F公司業務類別61
表5-3-1、「一般性碳足跡管理架構」個案分析結果76

圖目錄
圖1-3-1、研究流程圖4
圖2-1-1、3P、CSR與CS之關係9
圖2-1-2、CS與CR模型與範疇9
圖2-1-3、實務基礎的CSR模型10
圖2-2-1、傳統供應鏈13
圖2-2-2、綠色供應鏈(擴張型)14
圖2-2-3、綠色供應鏈的發展框架16
圖2-3-1、生命週期評估階段19
圖2-3-2、生命週期評估法之架構21
圖2-4-1、促使碳足跡管理的關鍵因素23
圖2-4-2、組織碳足跡與供應鏈碳足跡之比較24
圖2-4-3、碳足跡管理模式26
圖2-4-4、碳足跡改善的三個階段27
圖2-5-1、價值流程描繪圖示說明30
圖3-3-1、企業導入碳足跡管理觀念性分析模式34
圖3-4-1、分析架構與流程36
圖4-1-1、Boots UK洗髮精改善前供應鏈狀況39
圖4-1-2、Boots UK碳足跡管理導入分析觀念性模式40
圖4-1-3、innocent水果冰沙改善前供應鏈狀況42
圖4-1-4、innocent碳足跡管理導入分析觀念性模式43
圖4-1-5、洗衣清潔劑改善前供應鏈狀況45
圖4-1-6、TESCO碳足跡管理導入分析觀念性模式46
圖4-1-7、Continental Clothing短袖汗衫改善後供應鏈狀況48
圖4-1-8、Continental Clothing碳足跡管理導入分析觀念性模式49
圖4-1-9、HOBS儲蓄帳戶改善前服務鏈狀況51
圖4-1-10、HOBS碳足跡管理導入分析觀念性模式52
圖4-1-11、TOTO USA碳足跡管理導入分析觀念性模式55
圖4-2-1、一般性碳足跡管理架構58
圖5-1-1、F公司組織圖61
圖5-1-2、S公司組織圖63
圖5-2-1、F公司保養作業模式64
圖5-2-2、F公司零修作業模式65
圖5-2-3、F公司重大維修作業模式65
圖5-2-4、S公司保修作業模式66
圖5-3-1、保養供應鏈價值流程現況圖72
圖5-3-2、維修供應鏈價值流程現況圖73
圖5-3-3、供應鏈價值流程未來圖74
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二、國外文獻
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三、網路資源
1.BP (2007), “What is a Carbon Footprint?,” 擷取日期:2010年10月,網站:http://www.bp.com/liveassets/bp_internet/globalbp/STAGING/global_assets/downloads/A/ABP_ADV_what_on_earth_is_a_carbon_footprint.pdf
2.Energetics (2007), “The Reality of Carbon Neutrality,” 擷取日期:2010年10月,網站:www.energetics.com.au/file?node_id=21228
3.ETAP (2007), “The Carbon Trust Helps UK Businesses Reduce their Environmental Impact,” 擷取日期:2010年10月,網站:http://ec.europa.eu/environment/etap/pdfs/jan07_carbon_trust_initiative.pdf
4.Green Design Institute,” Economic Input-Output Life Cycle Assessment,” Carnegie Mellon University. 擷取日期:2010年9月,網站:http://www.eiolca.net/index.html
5.MBA智庫百科(2011),「UPS公司」,擷取日期:2011年1月,網站:http://wiki.mbalib.com/zh-tw/UPS
6.TOTO USA(2010), “TOTO's Small Package Shipment Now Carbon Neutral,” 擷取日期:2011年1月,網站:http://www.totousa.com/Portals/0/Press%20Releases/Carbon_Neutral_Shipping_PR.pdf
7.UPS(2011),擷取日期:2011年1月,網站:http://www.ups.com/
8.中華民國能源之星,「溫室氣體:溫室氣體有哪些」,擷取日期:2010年9月,網站:http://www.energystar.org.tw/indexC.asp

四、個案資料
1.Carbon Trust(2008a), “Working with Boots: Product carbon footprinting in practice,” Case studies, 擷取日期:2011年1月,網站:http://business.carbon-label.com/casestudies/Boots.pdf
2.Carbon Trust(2008b), “Working with innocent: Product carbon footprinting in practice,” Case studies, 擷取日期:2011年1月,網站:http://business.carbon-label.com/casestudies/Innocent.pdf
3.Carbon Trust(2008c), “Working with Tesco: Product carbon footprinting in practice,” Case studies, 擷取日期:2011年1月,網站:http://business.carbon-label.com/casestudies/Tesco.pdf
4.Carbon Trust(2008d), “Working with Continental Clothing: Product carbon footprinting in practice,” Case studies, 擷取日期:2011年1月,網站:http://business.carbon-label.com/casestudies/ContinentalClothing.pdf
5.Carbon Trust(2008e), “Working with HBOS: Product carbon footprinting in practice,” Case studies, 擷取日期:2011年1月,網站:http://business.carbon-label.com/casestudies/HBOS.pdf
6.Jeff Berman(2010), “Green logistics: UPS expands Carbon Neutral shipping program,” 擷取日期:2011年1月,網站:http://www.scmr.com/article/green_logistics_ups_expands_carbon_neutral_shipping_program/
7.UPS(2010), “TOTO and UPS plumb new heights in sustainability”, Case studies, 擷取日期:2011年1月,網站:http://www.pressroom.ups.com/Case+Study/TOTO+and+UPS+plumb+new+heights+in+sustainability
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