臺灣博碩士論文加值系統

隨著全球對氣候變化的關注日益增加，減少碳排放已成為國際企業共同目標。臺灣的經濟體主要以中小企業組成，因此制定和實施中小企業碳管理策略踐行社會責任意義重大。本研究透過對某汽車零件製造商的個案分析及其訪談結果證實，中小企業實現碳管理的動機主要受到來自客戶要求，規劃碳盤查過程中所面臨的最大困難為資源有限與認知不足，訪談結果發現，公司藉由與供應鏈廠商建立夥伴關係共同規劃碳排放管理系統，整合雙方碳排放資訊，以此提升競爭優勢。因而本文旨在探究中小企業在碳管理策略構建與實施方面的實踐。
本研究首先概述了汽車零件製造業面對的碳管理現狀及其對低碳經濟的回應責任。通過文獻綜述，整理了碳管理的理論框架、海內外政策、中小企業碳管理特點與難點，以及汽車零件製造業的碳足跡特徵。採用案例研究法，結合深度訪談、問卷調查和資料分析，本研究詳細分析了該製造商的碳管理現狀，進一步提出了具體的碳管理策略與實施路徑。在此基礎上，文章深入探討了中小企業在碳管理過程中遭遇的挑戰，並相應地提出了應對策略。最後基於研究發現總結了中小企業碳管理的一般性規律，並向政府、企業和研究界提出了具體建議，旨在推動企業碳管理能力的提升和汽車產業的綠色轉型。

With the increasing global attention to climate change, reducing carbon emissions has become a common goal for international businesses. The economy of Taiwan is mainly composed of small and medium-sized enterprises, so it is of great significance to formulate and implement carbon management strategies for small and medium-sized enterprises to fulfill social responsibility. This study confirms through a case analysis and interview results of a certain automotive parts manufacturer that the motivation for small and medium-sized enterprises to achieve carbon management is mainly driven by customer requirements. The biggest difficulties faced in planning carbon inventory are limited resources and insufficient awareness. The interview results found that the company establishes partnerships with supply chain manufacturers to jointly plan carbon emission management systems, integrate carbon emission information from both parties, and enhance competitive advantages. Therefore, this article aims to explore the practice of small and medium-sized enterprises in constructing and implementing carbon management strategies.
This study first outlines the current situation of carbon management faced by the automotive parts manufacturing industry and its response responsibility to a low-carbon economy. Through literature review, the theoretical framework of carbon management, domestic and foreign policies, characteristics and difficulties of carbon management for small and medium-sized enterprises, as well as the carbon footprint characteristics of the automotive parts manufacturing industry were sorted out. Using the case study method, combined with in-depth interviews, questionnaire surveys, and data analysis, this study conducted a detailed analysis of the carbon management status of the manufacturer, and further proposed specific carbon management strategies and implementation paths. On this basis, the article delves into the challenges faced by small and medium-sized enterprises in the process of carbon management and proposes corresponding response strategies. Finally, based on the research findings, the general rules of carbon management for small and medium-sized enterprises were summarized, and specific suggestions were proposed to the government, enterprises, and research community, aiming to promote the improvement of enterprise carbon management capabilities and the green transformation of the automotive industry.

目錄
中文摘要.................................................................I
英文摘要.................................................................II
第一章 緒論..............................................................1
第一節 研究目的..........................................................1
第二節 研究重要性........................................................3
第三節 研究問題..........................................................5
第二章 文獻探討..........................................................7
第一節 中小企業之碳管理研究...............................................7
第二節 汽車零件製造業碳足跡分析...........................................17
第三節 臺灣淨零碳排放相關法規及出口國家的碳稅規範...........................21
第三章 研究方法..........................................................29
第一節 文獻分析法........................................................29
第二節 個案研究法........................................................29
第三節 研究對象..........................................................30
第四節 研究流程..........................................................32
第四章 研究結果與分析....................................................33
第一節 個案公司说明......................................................33
第二節 個案公司碳管理分析與討論...........................................35 
第三節 中小企業碳管理策略與實施路徑.......................................41
第五章 結論與建議.......................................................62
第一節 研究發現與比較...................................................62
第二節 結論............................................................63
第二節 研究限制與建議...................................................65
參考文獻...............................................................68
附錄 訪談逐字稿.........................................................72

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